County

County, territorial division of local government. In the United States, the county is the largest division for local government within a state. County functions differ from state to state, but counties generally administer judicial, educational, and political functions and make physical improvements. County boundaries are determined by each state's legislature and funds are raised by real estate and property taxes. Most counties are governed by an elected board of commissioners who serve from 2 to 4 years. The county system is also used in England, Scotland, Ireland, New Zealand, and Canada.