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In Tamil Nadu, towns with high population and high revenue are divided into Municipalities next to Municipalities. Government officials are appointed by the government as municipal commissioners for these municipalities. Municipal councilors are elected by the people from the wards under this municipality. The City Council President is elected from among these City Council members. After him, he is selected as the deputy chairman of the city council. According to the resolutions passed in the municipal council meetings held by the members of the city council, the commissioner executes those tasks with the officers and employees under him. There are a total of 148 municipalities in Tamil Nadu.
These are classified into Special Grade, Selection Grade, First Grade, Second Grade and third level. All these municipalities are functioning under the office of Municipal Administrative Commissioner of Tamil Nadu.
They are classified on the basis of annual income. They are divided under 5 classifications namely Special Grade Municipalities, Selection Grade Municipalities, First Grade Municipalities, Second Grade Municipalities and Third Stage Municipalities.