A
U.S. County is a local level of government below the state but above a town in a
U.S. State or U.S. Territory. The term
county is used in 48 of the 50 states.
Louisiana uses the term
parishes and
Alaska uses
boroughs. The power of the county government varies widely from state to state as does the relationship between counties and incorporated cities. In
New England, counties function only as judicial court districts (in
Connecticut and
Rhode Island, they have lost even those functions) and most local power is in the form of
towns.
U.S. Counties: