The document summarizes key aspects of state and local government in Texas. It discusses the structure of county governments, including commissioners courts and other county officials. It describes special districts and their function of performing governmental services. It also outlines the structure of school districts and their elected boards.

1. CHAPTER 25
Texas Counties and Special Districts
• What are some major elements of the nation’s
counties?
• How are Texas county governments structured?
• What are the functions of special districts?
• What are the functions of Texas school districts?

2. CHAPTER 25
The Nation’s Counties
• A county is a major unit of local government in
most States.
• The function of counties varies from region to
region.
• They may share the functions of local
government or be the major units of government
for rural areas.
• Counties vary widely in area and population.

3. CHAPTER 25
County Government Structure
Typical County Government Structure

4. CHAPTER 25
Other County Officials
Sheriff
• Provides police protection, carries out local court orders
County Clerk
• Registers and records documents including birth and marriage certificates
Assessor and Collector of Taxes
• Appraises all taxable property in the county and collects taxes
County Treasurer
• Keeps county funds and makes authorized payments
District Attorney
• Acts as prosecuting attorney and carries out criminal investigations
The commissioner’s court is the governing body of a Texas county,
consisting of four commissioners and one county judge. It sets
policy and directs the administration of the county.
The Structure of Texas Counties

5. CHAPTER 25
Special Districts
• Currently, some 3,200 special districts exist in the
State of Texas.
• They fill a need that existing governmental units
do not provide.
• They are relatively easy to set up.
• They focus their efforts on a specific problem.
A special district is an independent unit created to
perform one or more related governmental
functions at the local level.

6. CHAPTER 25
Texas School Districts
• School districts are governed by an elected board
of trustees with up to seven members, who are
responsible for
• hiring and firing teachers;
• building new schools;
• buying school supplies;
• setting district school tax rates;
• selecting a superintendent of schools to oversee the
administration of policy.
Schools are administered and funded by a separate
governmental unit.

7. CHAPTER 25
Section 1 Assessment
1. Which of the following is not true about Texas counties?
(a) They register and record deeds.
(b) They assess property values.
(c) They conduct criminal investigations.
(d) They maintain schools.
2. What is the function of special districts?
(a) They perform a governmental function at the local level.
(b) They produce laws.
(c) They provide emergency services.
(d) Their functions vary depending on their purpose.
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8. CHAPTER 25
Section 1 Assessment
1. Which of the following is not true about Texas counties?
(a) They register and record deeds.
(b) They assess property values.
(c) They conduct criminal investigations.
(d) They maintain schools.
2. What is the function of special districts?
(a) They perform a governmental function at the local level.
(b) They produce laws.
(c) They provide emergency services.
(d) Their functions vary depending on their purpose.
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9. CHAPTER 25
Cities and Metropolitan Areas in Texas and the Nation
• What are the reasons for America’s shift from a
rural to an urban society?
• What are the major forms of city government?
• Why is city planning necessary?
• What challenges face the suburbs and
metropolitan areas?

10. CHAPTER 25
America’s Rural-Urban Shift
• In 1790, five percent of the U.S. population lived in cities.
• The Industrial Revolution caused many people to move to urban
centers.
• Farms became mechanized, and fewer people grew more food.
• By 1900, two fifths of the nation’s people lived in urban areas.
• By 1920, more than half of the population were city dwellers.
• Today, more than 75 percent live in cities and suburbs.
• Consequently, the strain on local governments to provide services
to their populations has grown.

11. CHAPTER 25
General-Law and Home-Rule Cities
• General-law cities, cities with fewer than 5,000
residents, operate under the rules set by the
Texas State legislature.
• A city with a population of more than 5,000 may
operate as a general-law city or may opt to draw
up its own charter and become a home-rule city.
• A charter is a city’s basic law, its constitution.

12. CHAPTER 25
Mayor-Council Form of City Government

13. CHAPTER 25
Commission Form of City Government

14. CHAPTER 25
Council-Manager Form of City Government

15. CHAPTER 25
City Planning
Planning Growth
• Most cities have a planning
agency that consists of a
planning commission supported
by a professional staff.
• Most federal grant and loan
programs require a master plan
for future growth.
City Zoning
• Zoning is the practice of dividing
a city into districts and regulating
property uses.
• The three uses are generally
residential, commercial, and
industrial.
• Each zone is then subdivided.
Residential zones may be
subdivided into single-family,
two-family, and multifamily units.
• Zoning may also determine height
and area limits for buildings.
• Zoning ordinances must be
reasonable.

16. CHAPTER 25
Municipal Functions
• Public Utilities
• Public Housing
• Parks and Recreation
• Building Codes
• Sanitation
• Police and Fire Protection
• Auditoriums and Sports Arenas
• School and Recreational Institutions
• Infrastructure Building and Maintenance
• Public Health Facilities

17. CHAPTER 25
Suburbs and Metropolitan Areas
The Suburb Boom
• More than half of all Americans
live in suburbs.
• Suburbs grew rapidly after World
War II.
• Americans wanted more room,
cheaper land, privacy, and less
pollution and congestion.
• Businesses moved to the
suburbs for cheaper land, lower
taxes, and a stable labor supply.
• The move to the suburbs made
many urban areas less financially
stable and socially inclusive.
Metropolitan Areas
• To meet the service needs of their
residents, such as providing a
water supply, sewage disposal,
and police protection, some
metropolitan governments have
been created that annex outlying
suburban areas.
• Specifically designed to meet the
problems of heavily populated
urban areas, special districts are
created that cross county and city
lines.

18. CHAPTER 25
Section 2 Assessment
1. What percentage of Americans live in cities and suburbs today?
(a) less than 20 percent
(b) 50 percent
(c) 60 percent
(d) more than 75 percent
2. Which is not one of the functions of municipalities?
(a) wastewater treatment
(b) creating State parks
(c) regulating traffic
(d) managing public housing
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19. CHAPTER 25
Section 2 Assessment
1. What percentage of Americans live in cities and suburbs today?
(a) less than 20 percent
(b) 50 percent
(c) 60 percent
(d) more than 75 percent
2. Which is not one of the functions of municipalities?
(a) wastewater treatment
(b) creating State parks
(c) regulating traffic
(d) managing public housing
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20. CHAPTER 25
Providing Important Functions
• Why do State governments have a major role in
providing important services?
• What types of services do the Texas State and
local governments provide?
• What are the costs of these services?

21. CHAPTER 25
State Government’s Role
• The U.S. Constitution reserves for the States all
the powers not expressly delegated to Congress
and not specifically denied to the States.
• State responsibilities are to “establish Justice,
ensure domestic Tranquility, provide for the
common defense, promote the general Welfare,
and secure the Blessings of Liberty.”

22. CHAPTER 25
Services Provided by Texas State and Local Governments
• education;
• public welfare;
• public safety;
• highways;
• other services.
Texas State and local governments provide the
following kinds of services:

23. CHAPTER 25
Texas State and Local Services
Selected Texas State and Local Spending

24. CHAPTER 25
Section 3 Assessment
1. What is the major category of State and local spending?
(a) public safety
(b) highways
(c) natural resources
(d) education
2. Which is not a considered a public welfare program?
(a) public health
(b) road maintenance
(c) welfare
(d) Medicaid
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25. CHAPTER 25
Section 3 Assessment
1. What is the major category of State and local spending?
(a) public safety
(b) highways
(c) natural resources
(d) education
2. Which is not a considered a public welfare program?
(a) public health
(b) road maintenance
(c) welfare
(d) Medicaid
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26. CHAPTER 25
Financing State and Local Government
• What are the major Federal and State limits on
raising revenue?
• What are the four principles of sound taxation?
• What are the major tax and nontax sources of
State and local revenue?
• How does the Texas State budget process work?

27. CHAPTER 25
Limits on Raising Revenue
• interstate and foreign
commerce;
• the Federal Government and
its agencies;
• any unfairly imposed or
administered tax;
• taxes that require confiscated
property;
• taxes imposed for other than
public purposes.
• Most constitutions create tax-
exempt groups.
• State codes often set
maximum rates for levies.
• Some taxes are prohibited.
Federal Limitations
States cannot raise revenue
from:
State Limitations
State constitutions limit the State
and local taxing powers.

28. CHAPTER 25
The Principles of Sound Taxation
• Subjects contribute in proportion to their
abilities.
• Taxes are certain and not arbitrary.
• Taxes are levied at a time and in a manner
convenient to the contributor.
• Taxes should not take much more money from
the people than government needs.

29. CHAPTER 25
Sources of Revenue
State and Local Revenue

30. CHAPTER 25
Sources of Texas State Revenue
• Sales tax accounts for more than half of all tax monies of the State
of Texas and is a regressive tax paid for by the consumer.
• Income tax, a progressive tax levied by most States, is not a tax
levied by Texas.
• Property tax
• Inheritance tax
• Business taxes
• Other taxes and fees
– Amusement tax
– Fees on licenses for motor vehicles, hunting, fishing, and marriage

31. CHAPTER 25
The Texas State Budget Process
• The governor and the Legislative Budget Board (LBB) work
together to develop an overall budget strategy, or vision, for
Texas.
• Each agency prepares estimates of its needs for the upcoming
fiscal period.
• Estimates are reviewed by the governor and the LBB, and the
revised estimates with supporting information are presented by
the LBB to both houses of the legislature.
• Hearings are held by the house committees before both houses
vote on and pass the bill.
• The comptroller of public accounts certifies that the required
funds are available.
• The bill goes to the governor for signature.
• The LBB and the State Auditor’s Office monitor budget
compliance.

32. CHAPTER 25
Section 4 Assessment
1. The Federal Government does not allow States to tax
(a) interstate commerce.
(b) the sale of food.
(c) property.
(d) income.
2. What is the major source of State and local revenue?
(a) individual income tax
(b) property tax
(c) corporate income tax
(d) sales tax
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33. CHAPTER 25
Section 4 Assessment
1. The Federal Government does not allow States to tax
(a) interstate commerce.
(b) the sale of food.
(c) property.
(d) income.
2. What is the major source of State and local revenue?
(a) individual income tax
(b) property tax
(c) corporate income tax
(d) sales tax
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