The purpose of incorporation of a city is defined as the formation of a city with corporate powers. The process shifts local government responsibility for an unincorporated area under the jurisdiction of a County Board of Supervisors to a newly established city council. This process is accomplished under the Cortese-know-Hertzberg Local Government Reorganization Act of 2000, the law governing Local Agency Formation Commissions (LAFCOs) and local government organizational changes. Reasons for pursuing incorporation vary from place to place but is unusually sought for the following: