[1] Louisiana is divided into 64 parishes, which are equivalent to counties, and contains 304 municipalities consisting of four consolidated city-parishes, 64 cities, 130 towns, and 106 villages.
[2] Louisiana's municipalities cover only 7.8% of the state's land mass but are home to 46.4% of its population.
[3] Municipal corporations are divided based on population into three classes: cities, towns, and villages.
[4] The governor may change the classification of the municipality if the board of aldermen requests a change and a census shows that the population has increased or decreased making it eligible for a different classification.
[5] Municipalities are granted powers to perform functions required by local governments including the levy and collection of taxes and to assume indebtedness.