all co-terminous). Some reports treat villages as county equivalents. Illinois - townships in 85 counties, election precincts in 17 counties, unorganized water in Lake Michigan. Chicago spans two counties and is thus two separate MCDs. Indiana - townships, one unorganized territory (Camp Atterbury), unorganized water in Lake Michigan Iowa - townships, cities, one unorganized water area (reservoir in Polk County). The city of Tabor spans two counties and constitutes two MCDs. Kansas - cities, townships (some non-governing) Louisiana - parish governing authority districts (non-governing, used for elections), one city (New Orleans) Maine - cities, towns, plantation, American Indian reservations, unorganized territories (including one gore) Maryland - county election districts, one city (Baltimore) Massachusetts - cities, towns, unorganized water Michigan - townships, cities, unorganized water Minnesota - townships (mostly governing), cities, unorganized territories, unorganized water Mississippi - supervisors' districts (five per county, only used for electing county officials) Missouri - townships (mostly non-governing), one city (St. Louis) Nebraska - townships (27 counties, mostly governing), election precincts (65 counties), election districts (Webster County), cities, villages New Hampshire - cities, towns, unincorporated townships (some of which are known as grants, locations, or purchases), unorganized water New Jersey - cities, towns, boroughs, villages, townships (governing), unorganized water New York - cities, towns, American Indian reservations, unorganized territory, unorganized water. Each of the boroughs of New York City is a county. The city of Geneva also spans county boundaries; the only part in Seneca County is water. North Carolina - townships (non-governing), one city (Asheville), four unorganized territories, and Cleveland County is undivided after abolishing townships North Dakota - townships (mostly governing), cities, unorganized territories Northern Mariana Islands - municipal districts; municipalities are treated as county equivalents Ohio - townships, cities, villages Pennsylvania - townships (governing except for Cold Spring Township), boroughs, cities, 3 municipalities, 1 town, and 1 area of unorganized water Puerto Rico - barrios and barrios-pueblo, unorganized water Rhode Island - towns, cities, unorganized water Tennessee - county commissioner districts (non-governing) South Dakota - cities, townships, unorganized territories Vermont - cities, towns (governing except 5 unincorporated), and four gores (one of which is known as Warner's Grant) Virginia - independent cities (each of which is also a county equivalent), districts (used for election of county supervisors, known as magisterial districts or election districts); Arlington County is a single MCD US Virgin Islands - subdistricts (created by the territorial government explicitly for census