County

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.