Township names are still used quite extensively at the county government level in North Carolina as a way of determining and dividing up areas for administrative purposes; primarily for collecting county taxes, determining fire districts (e.g. Lebanon Township in Durham County gives its name to the Lebanon Volunteer Fire Department), for real estate purposes such as categorizing land deeds, land surveys and other real estate documents, and for voter registration purposes. In most areas of North Carolina that are outside any municipal limit (outside cities or towns), townships are used to determine voter polling places, and in most instances county election boards divide up their voter precincts by township. However, there is no government per se at the township level in North Carolina, and there are no elected or appointed offices associated with townships.