(i) District Panchayat is constituted in each district.
(ii) One District Panchayat for every 50,000 people and ward members are directly elected by the people.
(iii) The head of the District Panchayat, the "Chairman is elected from one among its members and their term is five years".

Voluntary functions of the local governments are
(i) Maintenance of street light in the villages
(ii) Maintenance of markets and fairs
(iii) Implantation of trees
(iv) Maintenance of play grounds
(v) Maintenance of parking vehicles, slaughter houses and Cattle shed
(vi) Control over places of exhibition

The salient features of the Tamil Nadu Panchayat Raj Act of 1994-
(i) A three tier system,
(ii) Gram Sabha
(iii) Establishment of Election Commission
(iv) Constitution of Finance Commission
(v) Reservation of Seats for SS/ST's proportionate to their population.
(vi) One third reservation of seats for women and
(vii) Constitution of District Planning Committees.

The village panchayats levy the following taxes such as, Property tax, Professional tax, House tax, Taxes on connecting drinking water, Land tax and Taxes levied on shops.

In Tamil Nadu there are 12 Corporations. They are,
a) Chennai
b) Kovai
c) Madurai
d) Trichy
e) Tirunelveli
f) Salem
g) Erode
h) Vellore
i) Tuticorin
j) Tirupur
k) Tanjore
l) Dindigul.