- municipal corporation
- A body politic and corporate constituted by the incorporation of the inhabitants of a city or town for the purposes of local government thereof. A city or town or the local government thereof. Anno: 108 ALR 577 (within meaning of tax exemption statute.) A territorial or political subdivision established by the state for the purpose of administering local government. Lane v Minnesota State Agri. Soc. 62 Minn 175, 64 NW 382. The body politic created by organizing the inhabitants of a prescribed area, under the authority of the legislature, into a corporation with all the usual attributes of a corporate entity, but endowed with a public character by virtue of having been invested by the legislature with subordinate legislative powers to administer local and internal affairs of the community, and established as a branch of the state government to assist in the civil government of the state. 37 Am J1st Mun Corp § 3. This term includes a county in that it also is a subdivision of the state. Williams v Wylie, 217 SC 247, 60 SE2d 586, 21 ALR2d 717. See municipal purposes.
Ballentine's law dictionary. Anderson, W.S.. 1998.