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===Subnational government=== {{Main|Provincial politics in the Netherlands|Municipal politics of the Netherlands}} The Netherlands is divided into twelve provinces, which are responsible for [[spatial planning]], [[health]] policy and [[recreation]], within the bounds prescribed by the national government. Furthermore, they oversee the policy and finances of municipalities and water boards. [[Provincial council (Netherlands)|Provincial councils]] are directly elected by inhabitants every four years. Executive authority is exercised by the [[King's commissioner|King's (or Queens's) commissioner]] and the College of the [[provincial executive]]. The commissioner is appointed by the national government and is responsible to the [[Ministry of the Interior and Kingdom Relations|Minister of the Interior and Kingdom Relations]]. Members of the provincial executive are appointed by, and responsible to the provincial council. Local government in the Netherlands is formed by 342 municipalities (as of 2023). Municipalities are responsible for [[education]], [[spatial planning]] and [[social security]], within the bounds prescribed by the national and provincial government. Like provincial councils, [[Municipal council (Netherlands)|municipal councils]] are directly elected every four years. Municipalities are governed by the [[municipal executive]], consisting of the mayor and a number of aldermen. The mayor is appointed by the national government and responsible to the Minister of the Interior and Kingdom Relations. The aldermen are appointed by, and responsible to the municipal council. The major cities of [[Amsterdam (municipality)|Amsterdam]] and [[Rotterdam]] are subdivided into administrative areas ([[stadsdeel|stadsdelen]]), which have their own (limited) responsibilities. Local government on the [[Caribbean Netherlands]] is formed by three public bodies sometimes called "special municipalities" which are not part of a province. They are governed by a Lieutenant-general ({{langx|nl|gezaghebber}}) and "eilandgedeputeerden" which are responsible to the [[island council (Netherlands)|island council]], which is elected by direct suffrage. Their activities are similar to but wider than those of municipalities. Furthermore, there are [[water board]]s which are responsible for the country's inland waterways, [[groundwater]] levels, [[polders]], [[Levee|dikes]] and other [[hydraulic engineering|waterwork]]s. These boards are ruled by representatives of companies, farmers and nature conservation organisations and representatives who are elected by citizens in the area. They have the power to tax their residents.
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