The correct answer is C) land.
Disputes between county and city governments often arise over land.
The land has been the reason for many disputes between counties and cities and also between cities and the state. The land is a very rich asset and it has a high value. That is why territories are disputed. The situation gets worse when an official of different political parties rule over the territories that have differences. That is when preemption conflicts occur. This situation comes to happen when the law at a higher level of government is applied to overrule authority at a lower level.