Massachusetts is a state located in Northeastern United States. Minor civil divisions or municipalities in the U.S. state of Massachusetts are classified as either towns or cities, distinguished by their form of government under state law. Towns have an open town meeting or representative town meeting form of government. Cities, on the other hand, use a mayor-council or council-manager form. Based on the form of government, there are 296 towns and 55 cities in Massachusetts. Some municipalities, however, still refer to themselves as "towns" even though they have a city form of government.