A political subdivision of a state, the power and importance of which varies from one state to another.
A county is distinguishable from a city or Municipal Corporation, since a municipal corporation has a dual character, both public and private, while a county is established by the state and is considered to be an agency thereof. Through home rule, a municipality may make certain decisions on matters of local concern, while a county is controlled by the state and does the work of state administration.
In the state of Louisiana, a state political subdivision is known as a parish. Comparable to counties, parishes have no independent existence apart from the state but possess only such authority as the state grants them.
The state constitution determines the procedures for the formation of a county. Certain states require a specific minimum size population or property value before a county is