Which of the Following Statements About the Relationship Between State

Which of the following statements about the relationship between state and local governments
Is NOT accurate?

A) Local governments are created by state governments.
B) State governments can legally dissolve local governments.
C) State governments can legally force multiple local governments to consolidate into one large locality.
D) Local governments can legally dissolve the government of the state they reside in if every local government votes to do so.