There are 134 counties and equivalents in Virginia. There are 95 functioning governmental counties, each governed by a board of supervisors or county board (Arlington County only). The remaining 39 entities are independent cities that are independent of any county and are functioning governmental units at the place level.
There are 550 county subdivisions in Virginia known as minor civil divisions (MCDs). There are 510 districts that are used for the election of county supervisors and are known as either magisterial districts or election districts. Arlington County is not divided into districts so the entire entity is a county subdivision named Arlington. The 39 independent cities are independent of MCDs and serve as county subdivisions.