<P> In the United States, an administrative or political subdivision of a state is a county, which is a region having specific boundaries and usually some level of governmental authority . The term "county" is used in 48 U.S. states, while Louisiana and Alaska have functionally equivalent subdivisions called parishes and boroughs respectively . </P> <P> Most counties have subdivisions which may include municipalities and unincorporated areas . Others have no further divisions, or may serve as a consolidated city - county . Some municipalities are in multiple counties; New York City is uniquely partitioned into multiple counties, referred to at the city government level as boroughs . </P> <P> The U.S. federal government uses the term "county equivalent" to describe non-county administrative or statistical areas that are comparable to counties . Louisiana parishes; the organized boroughs of Alaska; the District of Columbia; and the independent cities of the states of Virginia, Maryland, Missouri, and Nevada are equivalent to counties for administrative purposes . Alaska's Unorganized Borough is divided into 10 census areas that are statistically equivalent to counties . As of 2018, there are currently 3,142 counties and county - equivalents in the 50 states and District of Columbia . If the 100 county equivalents in the U.S. territories are counted, then the total is 3,242 counties and county - equivalents in the United States . </P> <P> The number of counties per state ranges from the 3 counties of Delaware to the 254 counties of Texas . </P>

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