“L” is for Local Government. Local Government in South Carolina consists of general-purpose governments and special-purpose governments. Counties and municipalities comprise the general-purpose governments. Special-purpose governments include school districts and special-purpose districts such as fire, recreation, sewer and water districts. The most significant special purpose districts in the state are the eighty-five school districts. The state constitution and statutes specify the basic governance structure and the general powers, duties, and authorities of counties and municipalities. The constitution and state statutes grant counties and municipalities the authority to exercise broad “police powers.” The most notable piece of legislation defining their structure and authority is the Local Government Act of 1975. The ability of counties, municipalities, and special purpose districts to respond effectively to their communities’ needs is hampered by the fact that they have not been given true “fiscal” home rule.