Utah has 29 counties (2002), governed by elected commissioners. Other elected county officials include clerk-auditor, sheriff, assessor, recorder, treasurer, county attorney, and surveyor. Counties are the most powerful form of local government, having administrative, judicial, and financial authority. They also are responsible for law enforcement, education, and welfare.
There were 236 municipal governments in 2002. Larger cities were run by an elected mayor and two commissioners while smaller communities were governed by mayor and city council. Nevertheless, the state's largest municipality, Salt Lake City, adopted the mayor-council system. Additionally, the state had 40 public school districts and 340 special districts in 2002.