States of Germany and North Rhine-Westphalia are divided into governmental districts, or "Regierungsbezirke". In Rhineland-Palatinate, these districts were abolished on January 1, 2000, in Saxony-Anhalt on January 1, 2004, and in Lower Saxony on January 1, 2005. From 1990 until 2012, Saxony was divided into three districts (called "Direktionsbezirke" since 2008). In 2012, these districts' authorities were merged into one central authority, the "". The Districts of Germany "(Kreise)" are administrative districts, and every state except the city-states of Berlin and Hamburg and the state of Bremen consists of "rural districts" "(Landkreise)," District-free Towns/Cities ("Kreisfreie Städte", in Baden-Württemberg also called "urban districts", or
Political divisions of the United States parish and Alaska uses the term borough for what the Census terms county equivalents in those states. Counties and county equivalents may be further subdivided into townships. Towns in New York, Wisconsin and New England are treated as equivalents to townships by the United States Census Bureau. Towns or townships are used as subdivisions of a county in 20 states, mostly in the Northeast and Midwest. Population centers may be organized into incorporated cities, towns, villages, and other types of municipalities. Municipalities are typically subordinate to a county government, with some exceptions. Certain cities, for example, have consolidated with their