Alaska has two levels of local government, including boroughs (of which there are 19) and cities (currently 144). Boroughs in Alaska play a role very similar to Counties in 48 other states and Parishes in Louisiana.[3] Owing to the state's low population density, most of the land is located in the Unorganized Borough which, as the name implies, has no intermediate borough government of its own, but is administered directly by the state government. Currently (2000 census) 57.71 percent of Alaska's land area has this status; however, its population comprises only 13.05 percent of the state's total. For statistical purposes the United States Census Bureau divides this territory into census areas .
Several population centers, including Anchorage and Juneau, have merged their city and borough governments because very few residents of these communities live outside the city but inside the borough. Other localities have both city governments and borough governments--borough governments provide services to less densely populated areas than city governments.[4]
Alaska has several types of borough governments and city governments: cities are divided into home rule, first class and second class cities. Boroughs are divided into home rule, first class, second class, and third class boroughs. The difference between these levels of organization (i.e., home rule, first class, second class and so on) is that some boroughs and cities have greater responsibility to provide certain kinds of services, and greater power including greater authority to tax. In general, "home rule" governments have more responsibility and authority than first class governments, first class governments have more responsibility and authority than second class governments and so on. For example, home rule cities may tax property at a higher rate than second class cities (30 vs. 20 mills) but are required to provide educational services (local schools) while second class cities are not permitted to operate local schools. Home rule cities and boroughs also have greater authority in land use planning, transportation infrastructure, licensing, regulation, waste disposal, economic development, emergency medical services and so on. These differences are complicated somewhat when cities sit inside of boroughs. For example, boroughs are required to operate local schools and therefore if a first class city sits inside of a borough it is not also required to operate a local school district.[3]
Areas where no city or borough governments have yet been established are said to sit inside "the Unorganized Borough." In these areas, state government provides most services that would otherwise be provided by cities or boroughs.[3]
