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Clark County is a political subdivision of the State of Nevada, established in 1909 and operated under the provisions of the general laws of the State. The Clark County seat of government is the City of Las Vegas. The County is comprised of 7,927 square miles and includes five incorporated cities:Las Vegas, Henderson, North Las Vegas, Boulder City and Mesquite; thirteen unincorporated towns; one school district; four library districts; one urban and two rural fire districts; one sanitation district; one urban and three rural water districts; and eleven judicial townships.

All special districts in unincorporated areas of the County are created by the Board of County Commissioners. A total of 68 separate taxing units exist within Clark County. Clark County, with a population of 1,040,688 (60% of the total state population), is the most populous of Nevada's 17 counties. As of July 1995, unincorporated Clark County reached a population of 452,971 residents, the City of Las Vegas 371,809, the City of Henderson 118,474, the City of North Las Vegas 77,778, Boulder City 14,133, and Mesquite 5,523 residents. The County reached one million residents in October 1994. In keeping pace with its growth, the County is undergoing tremendous change. As the fastest growing County in the nation, it has emerged as one of the best places to live and work in the United States.

Among county governments nationwide, Clark County has one of the most complex and unique configurations. With an annual expenditure level of approximately $1.8 billion, it ranks second only to the state government in level of activity and sphere of responsibility.

Clark County's uniqueness and divergence lies in its tri-part responsibility; simultaneously, it is a regional, "city" and town government. The County encompasses an area larger than the entire state of New Jersey, and provides numerous regional services equally to all residents, regardless of whether they live in an incorporated city, and urban unincorporated area, or rural "town." Clark County also provides municipal governmental services to all County residents.

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