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In the [[United States]], a county is an administrative level between the [[city]] and the [[state]]. The [[town]] in which the county government is located is called the [[county seat]]. Most states are completely divided into counties. However, four states have at least one [[independent city]] that is outside of any county. Counties are called parishes in [[Louisiana]] and [[borough]]s in [[Alaska]], although much of Alaska lies in an area called the Unorganized Borough, which is governed directly by the state. In some [[New England]] states, county governments have been abolished, and the counties exist as geographical areas only.