You can find more than 85,000 governmental bodies in the census of governments. In addition to states, counties, and cities, the census includes every taxing entity from sewer districts to school district to library districts.
The census looks at debt, property values, revenue and expenditures. The data includes the source of the revenue and purpose of the expenditure. There is also a directory file identifying all U.S. governmental units.
The census is conducted every five years in years ending in "2" and "7." The most recent year for which all the data is available is 1987. However, the preliminary finance file for 1992 is available on CD-ROM from the Census bureau.
To order the data, call the Census Bureau's customer service line at (301) 457-4100 Your state data center should also offer the data, probably at a cheaper rate.