As of today the number of local authorities has been reduced from 114 to 31.
The main aspects of the Government's radical local reform come into effect introducing 95 new municipal districts.
The Minister for Local Government Phil Hogan has said the replacement of of the 80 town councils with municipal districts aims to end a weak and unbalanced version of local democracy.
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Fianna Fail's spokesperson on Environment and Local Government Barry Cowen TD doesn't entirely agree.