The Commonwealth of Virginia is divided into 95 counties and 38 independent cities, which are considered county-equivalents for census purposes. All counties, with the exception of Arlington County, are further subdivided into magisterial districts. Magisterial districts are defined by the United States Census Bureau as a minor civil division that is a nonfunctioning subdivision used in conducting elections or recording land ownership, and are not governments. These districts are unique to counties only and do not exist in Virginia's 38 independent cities. The only other state to use magisterial districts outside Virginia is West Virginia.