The state is divided into 77 counties that govern locally, each headed by a three-member council of elected commissioners, a tax assessor, clerk, court clerk, treasurer, and sheriff. While each municipality operates as a separate and independent local government with executive, legislative and judicial power, county governments maintain jurisdiction over both incorporated cities and non-incorporated areas within their boundaries, but have executive power but no legislative or judicial power. Both county and municipal governments collect taxes, employ a separate police force, hold elections, and operate emergency response services within their jurisdiction. Other local government units include school districts, technology center districts, community college districts, rural fire departments, rural water districts, and other special use districts.