Iceland - Local government

Iceland is divided into 23 counties (sy´slur) and 14 independent towns (kaupsta <eth> ir) . A magistrate or sheriff (sy´sluma <eth> our) administers each county. Within the counties are more than 200 rural municipalities, each governed by a council: town councils are elected by proportional representation, rural councils by simple majority. The local government units supervise tax collections, police administration, local finances, employment, and other local affairs.

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