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You must define YOUR meaning of the word "local." (in the US) Starting at the lowest level the progression would be - a Township - a Town - a City - a County.

Also - in some counties there may be un-incorporated areas that do not qualify as governmental entities unto themselves, and they would fall under the immediate purview of the County Government.

Anything after the County level would be State government.

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Q: Which is the highest form of local government?
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