Footnotes:

W = County subdivisions created in territorial sea or Great Lakes water for census data reporting purposes where county subdivisions have not been defined. These areas are usually omitted from tabular data but included in electronic data files.

* Functioning (but not necessarily active) governmental units

^# Includes both functioning (but not necessarily active) governmental units and nonfunctioning areas

¹ There are 20 towns that are coextensive with an incorporated place and have joint minor civil division (MCD)/place governments: Bridgeport, Danbury, Norwalk, Shelton and Stamford in Fairfield County; Bristol, Hartford and New Britain in Hartford County; Torrington in Litchfield County; Middletown in Middlesex County; Ansonia, Derby, Meriden, Milford, Naugatuck, New Haven, Waterbury and West Haven in New Haven County; and New London and Norwich in New London County.

² A county either is divided into townships or election precincts. 85 counties have townships and 17 have precincts. The 17 counties with precincts are: Alexander, Calhoun, Edwards, Hardin, Johnson, Massac, Menard, Monroe, Morgan, Perry, Pope, Pulaski, Randolph, Scott, Union, Wabash, and Williamson. Williamson County, shown with 12 nonfunctioning townships in 2000, changed to precincts since 2000.

³ One township, Cicero in Cook County, is coextensive with Cicero city and has a joint MCD/place government. There are 18 other townships coextensive with a single incorporated place that have separate township governments: Quincy in Adams County; Champaign City and Cunningham (Urbana city) in Champaign County; Berwyn, Evanston, Oak Park, and River Forest in Cook County; Warsaw in Hancock County; Galesburg City in Knox County; Zion in Lake County; Macomb City in McDonough County; Bloomington City in McLean County; Alton and Godfrey in Madison County; Peoria City in Peoria County; Belleville and East St. Louis in St. Clair County; and Freeport in Stephenson County. In addition, two townships, Granite City in Madison County and Capital in Sangamon County are entirely within an incorporated place, Granite City and Springfield, respectively.

⁴ Most of the incorporated places shown as independent of any township in Iowa and in Ohio are legally coextensive with a township that is nonfunctioning and generally not recognized by local officials. These townships are not identified in census publications in agreement with the state government. In Ohio, 243 townships coextensive with incorporated places legally exist but are not recognized by the Census Bureau. The remaining 29 independent place county subdivisions (20 cities and nine villages) represent places legally not in any township. In Iowa, 55 townships coextensive with incorporated places legally exist but are not recognized by the Census Bureau. The remaining seven independent place county subdivisions (Sioux City city in two counties and all five incorporated cities in Des Moines County) represent a place legally not in any township.

⁵ Iowa townships have officials which have minimal powers and are under the fiscal authority of the county so that they are not classified as functioning governments by the Census Bureau. Five townships, Marshall in Marshall County, Kane in Pottawattamie County and Des Moines, Lee, and Walnut in Polk County, exist entirely within the boundaries of one or more incorporated places and are nonfunctioning areas.

⁶ There are 1,280 townships that are active governments and 124 inactive.

⁷ In 2000, Louisiana included one unorganized territory, Industrial Complex in East Baton Rouge Parish, the area of which has been assigned to parish governing authority districts since 2000.

⁸ The reservations are functioning tribal governmental units, but not as a county subdivision.

⁹ The four areas are Penobscot Indian Island Reservation in Aroostook and Penobscot counties, Passamaquoddy Indian Township Reservation in Washington County, and Passamaquoddy Pleasant Point Reservation in Washington County.

¹⁰ One town, Nantucket, is coextensive with Nantucket County and has a joint county/MCD government.

¹¹ There are 1,788 townships that are active governments and 23 townships (all the townships in Lake of the Woods County) that are nonfunctioning.

¹² One county, Koochiching, has no townships and is covered entirely by unorganized territories and independent incorporated places.

¹³ A county either has all functioning townships or all nonfunctioning townships. There are 22 counties with functioning townships and 92 with nonfunctioning townships. The 22 counties with functioning townships are: Barton, Bates, Caldwell, Carroll, Chariton, Dade, Daviess, DeKalb, Dunklin, Gentry, Grundy, Harrison, Henry, Linn, Livingston, Mercer, Nodaway, Putnam, Stoddard, Sullivan, Texas, and Vernon.. A total of 312 townships are functioning and 1,082 nonfunctioning. Wright County had actively functioning governmental townships in 2000 that became nonfunctioning since 2000. There is one township, City in Barton County, that is coextensive with a single incorporated place (Lamar city) and has a separate township government.

¹⁴ A county either is divided into townships or election precincts. There are 27 counties with townships and 66 with precincts. The 27 counties with townships are: Adams, Antelope, Boyd, Buffalo, Burt, Butler, Clay, Cuming, Custer, Dixon, Dodge, Fillmore, Franklin, Gage, Hall, Harlan, Holt, Kearney, Knox, Merrick, Nance, Phelps, Platte, Saunders, Thurston, Valley, and Washington. A total of 435 townships are active and 30 are inactive.

¹⁵ The five election districts are a new type of county subdivision since 2000.

¹⁶ There are 221 active towns and one town, Livermore in Grafton County, that is inactive.

¹⁷ There are nine American Indian reservations creating 14 county subdivisions: Allegany Reservation, Cattaraugus Reservation (3), Oil Springs Reservation (2), Onondaga Nation Reservation, Poospatuck Reservation, Shinnecock Reservation, St. Regis Mohawk Reservation, Tonawanda Reservation (3), and Tuscarora Reservation.

¹⁸ The single unorganized territory (UT) in New York is a new type of county subdivision since 2000 consisting only of water area in Chautauqua Lake not within any town.

¹⁹ Three towns, East Rochester in Monroe County and Mount Kisco, and Scarsdale in Westchester County, are coextensive with a single incorporated place and have joint MCD/place governments. Two towns, Green Island in Albany County and Harrison in Westchester County, are coextensive with a single incorporated place and have separate township governments.

²⁰ The four unorganized territories are Lake Mattamuskeet UT in Hyde County, NC; Camp Lejeune and Hofmann Forest in Onslow County, and Forneys Creek UT in Swain County.

²¹ In 2000, an additional five towns in Buncombe County were independent of townships. The towns have become dependent within township since 2000.

²² There are 1,321 active townships and one township, Rush in Ward County, that is inactive.

²³ Five counties have no townships and are covered entirely by unorganized territories and independent incorporated places: Billings, Dunn, Mercer, Sioux, and Stark.

²⁴ There are 1,309 active townships. One township, Wayne in Montgomery County, is inactive. Eleven townships, Crestline and Galion in Crawford County; Columbus City and Delaware City in Delaware County; Reynoldsburg in Licking County; Creston, Medina City and Saville Village in Medina County, Wayne in Mercer County; Union City in Montgomery County, and Mansfield in Richland County, are nonfunctioning being completely within an incorporated place.

²⁵ In 2000, Ohio included one UT, Wright-Patterson in Montgomery County, which was annexed to Riverside city (independent place) since 2000.

²⁶ There are 1,546 active townships and one township, Cold Spring in Lebanon County, that is inactive.

²⁷ In 2000, Pennsylvania included one road district, East Fork in Potter County, which was annexed to Wharton township since 2000. The two municipalities are a new type of county subdivision added since 2000.

²⁸ There are 14 counties that have no townships and are covered entirely by unorganized territories and independent incorporated places: Bennett, Bon Homme, Campbell, Custer, Dewey, Haakon, Harding, Potter, Shannon, Stanley, Sully, Todd, Walworth, and Ziebach.

²⁹ Tennessee will switch from 462 census county divisions (CCDs) to 844 minor civil division commissioner districts beginning in 2009. The commissioner districts are nonfunctioning.

³⁰ There are 237 active towns. Five towns, Averill in Bennington County, Ferdinand, Glastenbury, and Lewis in Essex County, and Somerset in Windham County, are inactive.

³¹ The magisterial districts are those used for election purposes—the districts within which voters elect a member (supervisor) to the county government, hence the term used may differ between counties but each term represents the same type of entity.

³² Arlington County is not divided into magisterial districts (the entire county board is elected at-large) so the whole county is treated as a single county subdivision.

³³ One town, Menominee, is coextensive with Menominee County and has a joint county/MCD government.

³⁴ Rose Island is treated as an unorganized territory.

³⁵ 10 barrios and 20 barrios-pueblos are further divided into 79 and 66 subbarrios, respectively.