<P> In Alaska, most of the land area of the state has no county - level government . Those parts of the state are divided by the United States Census Bureau into census areas, which are not the same as boroughs . The state's largest statistical division by area is the Yukon--Koyukuk Census Area, which is larger than any of the state's boroughs . Although Anchorage is called a municipality, it is considered a consolidated city and borough . </P> <P> Lists of counties and county equivalents by number per political division: </P> <Table> <Tr> <Th> Count </Th> <Th> State </Th> <Th> Notes </Th> </Tr> <Tr> <Td> 254 </Td> <Td> Texas </Td> <Td> </Td> </Tr> <Tr> <Td> 159 </Td> <Td> Georgia </Td> <Td> </Td> </Tr> <Tr> <Td> 133 </Td> <Td> Virginia </Td> <Td> including 38 independent cities </Td> </Tr> <Tr> <Td> 120 </Td> <Td> Kentucky </Td> <Td> </Td> </Tr> <Tr> <Td> 115 </Td> <Td> Missouri </Td> <Td> including 1 independent city </Td> </Tr> <Tr> <Td> 105 </Td> <Td> Kansas </Td> <Td> </Td> </Tr> <Tr> <Td> 102 </Td> <Td> Illinois </Td> <Td> </Td> </Tr> <Tr> <Td> 100 </Td> <Td> North Carolina </Td> <Td> </Td> </Tr> <Tr> <Td> 99 </Td> <Td> Iowa </Td> <Td> </Td> </Tr> <Tr> <Td> 95 </Td> <Td> Tennessee </Td> <Td> </Td> </Tr> <Tr> <Td> 93 </Td> <Td> Nebraska </Td> <Td> </Td> </Tr> <Tr> <Td> 92 </Td> <Td> Indiana </Td> <Td> </Td> </Tr> <Tr> <Td> 88 </Td> <Td> Ohio </Td> <Td> </Td> </Tr> <Tr> <Td> 87 </Td> <Td> Minnesota </Td> <Td> </Td> </Tr> <Tr> <Td> 83 </Td> <Td> Michigan </Td> <Td> </Td> </Tr> <Tr> <Td> 82 </Td> <Td> Mississippi </Td> <Td> </Td> </Tr> <Tr> <Td> 77 </Td> <Td> Oklahoma </Td> <Td> </Td> </Tr> <Tr> <Td> 75 </Td> <Td> Arkansas </Td> <Td> </Td> </Tr> <Tr> <Td> 72 </Td> <Td> Wisconsin </Td> <Td> </Td> </Tr> <Tr> <Td> 67 </Td> <Td> Alabama </Td> <Td> </Td> </Tr> <Tr> <Td> 67 </Td> <Td> Florida </Td> <Td> </Td> </Tr> <Tr> <Td> 67 </Td> <Td> Pennsylvania </Td> <Td> </Td> </Tr> <Tr> <Td> 66 </Td> <Td> South Dakota </Td> <Td> </Td> </Tr> <Tr> <Td> 64 </Td> <Td> Colorado </Td> <Td> </Td> </Tr> <Tr> <Td> 64 </Td> <Td> Louisiana </Td> <Td> consisting in whole of parishes </Td> </Tr> <Tr> <Td> 62 </Td> <Td> New York </Td> <Td> </Td> </Tr> <Tr> <Td> 58 </Td> <Td> California </Td> <Td> </Td> </Tr> <Tr> <Td> 56 </Td> <Td> Montana </Td> <Td> </Td> </Tr> <Tr> <Td> 55 </Td> <Td> West Virginia </Td> <Td> </Td> </Tr> <Tr> <Td> 53 </Td> <Td> North Dakota </Td> <Td> </Td> </Tr> <Tr> <Td> 46 </Td> <Td> South Carolina </Td> <Td> </Td> </Tr> <Tr> <Td> 44 </Td> <Td> Idaho </Td> <Td> </Td> </Tr> <Tr> <Td> 39 </Td> <Td> Washington </Td> <Td> </Td> </Tr> <Tr> <Td> 36 </Td> <Td> Oregon </Td> <Td> </Td> </Tr> <Tr> <Td> 33 </Td> <Td> New Mexico </Td> <Td> </Td> </Tr> <Tr> <Td> 29 </Td> <Td> Alaska </Td> <Td> consisting of 18 organized boroughs and, in its Unorganized Borough, of 11 designated census areas </Td> </Tr> <Tr> <Td> 29 </Td> <Td> Utah </Td> <Td> </Td> </Tr> <Tr> <Td> 24 </Td> <Td> Maryland </Td> <Td> including 1 independent city </Td> </Tr> <Tr> <Td> 23 </Td> <Td> Wyoming </Td> <Td> </Td> </Tr> <Tr> <Td> 21 </Td> <Td> New Jersey </Td> <Td> </Td> </Tr> <Tr> <Td> 17 </Td> <Td> Nevada </Td> <Td> including 1 independent city </Td> </Tr> <Tr> <Td> 16 </Td> <Td> Maine </Td> <Td> </Td> </Tr> <Tr> <Td> 15 </Td> <Td> Arizona </Td> <Td> </Td> </Tr> <Tr> <Td> 14 </Td> <Td> Massachusetts </Td> <Td> </Td> </Tr> <Tr> <Td> 14 </Td> <Td> Vermont </Td> <Td> </Td> </Tr> <Tr> <Td> 10 </Td> <Td> New Hampshire </Td> <Td> </Td> </Tr> <Tr> <Td> 8 </Td> <Td> Connecticut </Td> <Td> </Td> </Tr> <Tr> <Td> 5 </Td> <Td> Hawaii </Td> <Td> </Td> </Tr> <Tr> <Td> 5 </Td> <Td> Rhode Island </Td> <Td> Counties in Rhode Island have no governmental functions; local government is provided by eight cities and thirty - one towns </Td> </Tr> <Tr> <Td> </Td> <Td> Delaware </Td> <Td> </Td> </Tr> <Tr> <Td> </Td> <Td> District of Columbia </Td> <Td> considered both a state - equivalent and a county equivalent for statistical purposes </Td> </Tr> </Table> <Tr> <Th> Count </Th> <Th> State </Th> <Th> Notes </Th> </Tr>

Which state has the most counties in it