In the United States, public schools are either school districts, which are independent special-purpose governments, or dependent school systems, which are under the control of state or local government. A school district is a legally separate body corporate and politic. School districts are local governments with powers similar to that of a city or a county including taxation and eminent domain, except in Virginia, whose school divisions have no taxing authority and must depend on another local government (county, city, or town) for funding.