Municipalities serve as the third and final tier of local government administration in Nepal, with 771 such units established across the country. These local bodies function as the primary interface between citizens and government, responsible for delivering essential services including local infrastructure development, waste management, basic education, primary healthcare, and municipal police services. Municipalities exercise authority over local planning, zoning regulations, and the collection of property taxes and service fees. They operate through elected local councils headed by mayors, who work alongside deputy mayors and ward representatives to address community needs. The 2015 Constitution strengthened municipal autonomy by granting them specific executive, legislative, and judicial powers within their jurisdictions, enabling more decentralized governance and allowing local authorities to tailor policies and programs to their specific demographic and geographic contexts.