This is a complete list of all counties in the United States: 3,142 counties and county equivalents in the 50 states and District of Columbia as of July 1, 2013, plus an additional 100 county equivalents in the U.S. territories, for a total of 3,242 counties and county equivalents in the United States. For more detailed information, see the individual state lists shown below. In the United States, a county is a political and geographic subdivision of a state. Of the 50 U.S. states, 48 states are divided into a total of 3,007 counties. The number of counties per state ranges from the three counties in Delaware to the 254 counties in Texas. The five counties in Rhode Island, the eight counties in Connecticut, and eight of the 14 counties in Massachusetts do not have a functional county government, but still exist as legal and census entities. Instead of counties, Louisiana is divided into 64 parishes, which are functionally similar to counties. Alaska is divided into 19 organized boroughs and a single Unorganized Borough. The United States Census Bureau has divided the Unorganized Borough of Alaska into 10 census areas for federal census and planning purposes. The 38 cities in the state of Virginia are independent cities, which are not considered part of a particular county, and the states of Maryland, Missouri, and Nevada each have one independent city, which is not considered part of a particular county. The Census Bureau and the Office of Management and Budget consider the 64 parishes, 19 organized boroughs, 10 census areas, 41 independent cities, and the District of Columbia, though not the Unorganized Borough, to be equivalent to counties for statistical purposes. The United States Census Bureau divides the territories of the United States into county equivalents. The county equivalents in the territories are the 78 municipalities of Puerto Rico, the 3 main islands of the U.S. Virgin Islands, the 3 districts and 2 atolls of American Samoa, Guam as one entity, the 4 municipalities in the Northern Mariana Islands, and the 9 islands in the U.S. Minor Outlying Islands. Like in the states, each county equivalent in the territories has its own INCITS/FIPS code. American Samoa is the only territory that has counties, but its counties are not counted by the U.S. Census Bureau .
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