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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online.In law, an unincorporated area is a region of land that is not a part of any municipality. To "incorporate" in this context means to form a municipal corporation, a city or town with its own government. Thus, an unincorporated community is usually not subject to or taxed by a municipal government. Such regions are generally administered by default as a part of larger administrative divisions, such as a township, borough, county, state, province, canton, parish, or country. Occasionally small towns disincorporate, such as when they become fiscally insolvent, and services become the responsibility of a higher administration. An example is Cabazon, California, which disincorporated in 1972.