Parish councils are civil local authorities found in England which are the lowest tier of local government. They are elected corporate bodies, with variable tax raising powers, and they carry out beneficial public activities in geographical areas known as civil parishes. There are about 9,000 parish and town councils in England, and over 16 million people live in communities served by them. Parish councils may be known by different , they may resolve to call themselves a town council, village council, community council, neighbourhood council, or if the parish has city status, it may call itself a city council. However their powers and duties are the same whatever name they carry.