Only in New Jersey:
Tavistock (population eight) and Pine Valley (population 19) are historic relics, golf clubs posing as towns. Each has a mayor and borough commissioners, a clerk, solicitor, tax assessor, tax collector and school district, though neither has any schools. Pine Valley even has a police force of seven.
New Jersey, home of the nation’s highest property taxes, is contemplating consolidating some of its 566 municipalities, 616 school districts and 486 local authorities to try to save money. Gov. Corzine has urged voluntary mergers and service-sharing, while some legislators are calling for mandatory consolidations.