Kiribati - Local government
There are fully elective local councils on all the islands, in accordance with a local government ordinance of 1966. For administrative purposes the islands are divided into six districts: Tarawa (including the Phoenix group); North, South, and Central Gilberts; Banaba; and the Line Islands. This structure has been further divided into 21 island councils, one for each of the inhabited islands. The geographic dispersion of the islands leaves considerable freedom for the districts; their councils have wide taxing powers, including land taxes, and draw up their own estimates of revenues and expenditures.