There are 67 counties in Florida. With the exception of Duval County, each county is governed by a board of county commissioners. Duval County does not function as a separate governmental unit; its governmental functions are administered by the city of Jacksonville.
There are 316 county subdivisions in Florida. They are all census county divisions (CCDs), which are delineated for statistical purposes, have no legal function, and are not governmental units. CCDs were first established in Florida for the 1960 census. Prior to 1960, the minor civil divisions used in the census included election precincts, polling places, and (county) commissioners’ districts.