Abandoned City San Zhi, Taiwan

In the United States of America, the classification of population centers is a matter of state law; consequently, the definition of a city varies widely from state to state. In some states, a city may be run by an elected mayor and city council, while a town is governed by the people, a select board (or board of trustees), or open town meeting. There are some very large municipalities which label themselves as towns (such as Hempstead, New York, with a population of 755,785 in 2004 or Cary, North Carolina with a population of 112,414 in 2006 ) and some very small cities (such as Woodland Mills, Tennessee, with a population of 296 in 2000), and the line between town and city, if it exists at all, varies from state to state. The lack of a clear-cut definition of a city in the United States can lead to some counter-intuitive labeling; for example, before it was dissolved in 2002 Maza, North Dakota, with only 5 inhabitants, was a city as by North Dakota law any incorporated location is deemed a city regardless of size. California has both towns and cities but the terms "town" and "city" are considered synonymous. The nation's top five largest cities are New York City, Los Angeles, Chicago, Houston, and Philadelphia.
In some U.S. states, any incorporated town is also called a city. If a distinction is being made between towns and cities, exactly what that distinction is often depends on the context. The context will differ depending on whether the issue is the legal authority it possesses, the availability of shopping and entertainment, and the scope of the group of places under consideration. Intensifiers such as "small town" and "big city" are also common, though the flip side of each is rarely used.
Some states make a distinction between villages and other forms of municipalities. In some cases, villages combine with larger other communities to form larger towns; a well-known example of an urban village is New York City's famed Greenwich Village, which started as a quiet country settlement but was absorbed by the growing city. The word has often been co-opted by enterprising developers to make their projects sound welcoming and friendly.
In Illinois, cities must have a minimum population of 2,500 but in Nebraska, cities must have a minimum of only 800 residents. In Oregon, Kansas, Kentucky, North Dakota, Minnesota, and Iowa, all incorporated municipalities are cities. In Ohio, a municipality automatically becomes a city if it has 5,000 residents counted in a federal census but it reverts to a village if its population drops below 5,000. In Nebraska, 5,000 residents is the minimum for a city of the first class while 800 is the minimum for a city of the second class. The Constitution of Idaho makes no distinction between incorporated towns or cities.