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Of the 50 states, Maryland is among those with the fewest number of local governments. Local government is found in Maryland's 23 counties, 157 towns and cities, including Baltimore City, and special taxing districts, which are created by state, county, and municipal governments. There are 24 main local jurisdictions found in Maryland, including 23 counties and Baltimore City.
For much of Maryland, local government typically is county government. Baltimore City, although a municipality, has been considered on a par with county jurisdictions since the adoption of the Maryland Constitution of 1851.