County, an administrative division of a country or state. In the United States it is the largest division within a state. (In Louisiana the corresponding unit is called a parish. In Alaska, it is the borough, although several areas of the state are not divided into boroughs because of sparse population.) The creation of counties is a state function, and state court systems are generally organized on a county basis. Among county functions are law enforcement, road maintenance, tax collection, and the recording of legal documents. In Connecticut and Rhode Island, however, counties are administrative units only, with no governmental power.
The United States has about 3,100 counties and corresponding units. The county government has its offices at the county seat, usually the largest town. The governing body in most counties is an elected board of supervisors or commissioners. There may also be an elected county executive or a county administrator appointed by the board. The chief county law enforcement officer is the sheriff.
Often county and city functions and financing overlap. To eliminate duplication and to allow for areawide planning and administration, metropolitan governments, or metros, are sometimes formed. In one type of metro, county and city governments are consolidated. In the other type, a central body is created to handle countywide problems, such as sewage disposal, while local units continue to deal with local matters. Unincorporated areas in the county generally fall under the control of the metropolitan government.
