Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_23685890_2 ( towns INTEGER, land_area__km²_ VARCHAR )

### Question ###
How many towns exist on the government area with a surface of 110 square kilometers?

### Accurate SQL ###

SELECT MIN(towns) FROM table_23685890_2 WHERE land_area__km²_ = "110"