The state of Michigan consists of 83 counties. Each county was created to perform state-mandated rules, including assessment of property, administration of judicial and election function, and maintenance of rural roads. In 2014, counties function as local governments and as administrative agencies.
Many villages and cities in Michigan straddle county boundaries. Lansing, the state's capital, is mostly located in Ingham County but also extends into Eaton County. New Baltimore, a historic resort community, used to belong to both Macomb and St. Clair Counties. As of 2014, it is solely a part of Macomb County after a transfer of territory between 1970 and 1980, which is the most recent change of boundary in Michigan since 1897.