In 1816, when Indians controlled central and northern Indiana, the state had only 15 counties. By 1824, the number of counties had grown to 49. All but one of Indiana's 91 counties were established by 1851. The last county—Newton, in the state's northwest corner—was created in 1859.
Counties in Indiana have traditionally provided law enforcement in rural areas, operated county courts and institutions, maintained county roads, administered public welfare programs, and collected taxes. Under a home-rule law enacted by the state in 1980, they also have "all the power they need for the effective operation of government as to local affairs," or, in effect, all powers not specifically reserved by the state. In 1984, counties were given the power to impose local income taxes.
The county's business is conducted by a board of county commissioners, consisting of three members elected to four-year terms. Nine officials also elected to four-year terms exercise executive functions: the county auditor, treasurer, recorder, clerk, surveyor, sheriff, prosecuting attorney, coroner, and assessor. The county's appointed officials include the county superintendent of schools, highway supervisor, highway engineer, extension agent, attorney, and physician. An elected seven-member county council exercises taxing power and acts as a check on the Board of county commissioners. The major exception to this general pattern is Marion County, which in 1970 was consolidated with the city of Indianapolis and is governed by an elected mayor and council.
Townships (1,008 in 2002) provide assistance for the poor and assess taxable property. Each township is administered by a trustee elected to a four-year term. In a few townships, the trustee oversees township schools, but most public schools are run by community school corporations.
Indiana's municipal governments (567 in 2002) are governed by elected city councils. City officials, including the mayor and city clerk, are generally elected for four-year terms. Indianapolis and Marion County were consolidated in 1969.
In 2002 Indiana had 294 public school districts and 1,125 special districts.