Abandoned City San Zhi, Taiwan

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.
In all the New England states, city status is conferred by the form of government, not population. Town government has a board of selectmen or Town Council for the executive branch, and a town meeting for the legislative branch, but unlike the US Government, the executive acts only as an administrative body and cannot override the will of town meeting. New England cities, on the other hand, have a mayor for the executive, and a legislature referred to as either the city council or the board of aldermen.