In New England, the town is a major unit of local government. Except for a few major cities, each of the six states in the region is divided into towns. Each town generally includes all of the rural and the urban areas within its boundaries. Which best describes the responsibilities of the type of local government discussed in the quotation?
A. New England towns take on the responsibility held by city governments in other states
B. New England towns take on the responsibility held by county governments in other states
C. New England towns take on the responsibility held by special districts in other states
D. New England towns take on the responsibility held by both city and county governments in other states
I think the answer is D