counties

Counties are geographical and administrative divisions used by many countries to organize local government. A county typically sits between the national government and smaller municipalities, and its exact powers and structure vary by country. In many places the county is the main unit of regional administration, responsible for services such as law enforcement, courts, property or tax assessment, elections administration, roads and public health, and social services. The boundaries of counties have evolved over time due to political reform and shifts in decentralization. The term derives from the title of a count, a noble who historically governed a territory on behalf of a monarch, with the territory often called a comitatus.

In the United States, counties are the principal subdivisions of states and, in most states, provide a general framework for local government. They are typically headed by a board of commissioners or supervisors and may include elected officials such as sheriffs, clerks, and treasurers. County seats are the administrative centers.

In the United Kingdom and Ireland, counties have both historical and current administrative roles. In England and Wales, counties may be organized as two-tier or unitary authorities; in Scotland, local government is organized into council areas; in Northern Ireland, local government is arranged into districts. In the Republic of Ireland, counties remain a fundamental local government tier with elected county councils, though structures and powers have evolved with reforms.