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42 U.S. Code § 8401a

“Local government” defined

42 U.S. Code § 8401a. “Local government” defined

For the purposes of section 8401 of this title, the term “local government” shall include—
(1)
any county, parish, city, town, township, village or other general purpose political subdivision of a State with the power to levy taxes and expend Federal, State, and local funds and exercise governmental powers; and
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