The state of Alaska divided into boroughs. Parts of the state are not incorporated into boroughs and have no government other than the state and the federal ones. Some of the larger incorporated areas are incorporated as cities. Juneau is a city and is the capital. Others include cities and outlying areas and are called municipalities. Anchorage is a municipality. Smaller incorporated areas are called villages. Utquiagvik, formerly Barrow, is a village. Notable boroughs include the Matanuska-Susitna Borough, the North Star Borough, the North Slope Borough, the Kenai Peninsula Borough, and Kodiak Island Borough. There are no counties in Alaska.

The choice not to have counties was to avoid the locked-in government style of a traditional county. The hopes of the organizers of the state was that a borough would allow more flexibility in government style. This style has worked well for over 60 years of government in Alaska.

More Info: alaskaweb.org