According to the National Association of Counties, only one state has parishes instead of counties. Counties are called parishes in Louisiana, but the difference is not much more significant than the name alone.
Alaska does not call its counties by that name, instead they are considered boroughs. Louisiana and Alaska both still have operational county governments. According to the National Association of Counties, only Connecticut and Rhode Island do not have operational county governments. Even though these states are divided into regions known as counties, no functioning government exists for the regions. The least populated county in the United States is Loving County, Texas, while the most populated is Los Angeles County, Calif.