The subdivisions of the State of Palestine are created by the Palestinian National Authority (PNA).
The PNA does not control all the entities that it claims and it is only partly recognized as a sovereign state.
Later reforms tended to reduce the number of local governments units (municipalities and villages).
The PNA is also turned towards pooling municipalities together through intercommunal entities, called Joint Services Councils (JSC), of which there are around 100.
The Seam Zone is the territory between the Green line and the Israeli West Bank barrier, some municipalities are located there, e.g. Umm ar-Rihan (level D).