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A county seat is an administrative center for a county or civil parish, primarily used in the United States.
In the Northeast United States, the statutory term often is shire town, but colloquially county seat is the term in use there. Parts of the Canadian Maritimes also use the term shire town. In England, Wales and Ireland, the term county town is used. This term is still sometimes used colloquially in Scotland and Northern Ireland, but today neither are divided into administrative counties – instead being divided, respectively, into council areas and districts. Louisiana uses parishes instead of counties, and the administrative center is a parish seat. Alaska is organized into "boroughs", which are large districts, and the administrative center is known as a borough seat.
A county seat is usually, but not always, an incorporated municipality. The exceptions include, but are not limited to, the county seats of counties that have no incorporated municipalities within their borders, such as Arlington County, Virginia and Howard County, Maryland. (Ellicott City, the county seat of Howard County, is the largest unincorporated county seat in the United States, followed by Towson, the county seat of Baltimore County, Maryland.) The county courthouse and county administration are usually located in the county seat, but some functions may also be conducted in other parts of the county, especially if it is geographically large.
There are 33 counties with multiple county seats (no more than two each) in 11 states:
In Vermont, the county seats are called shire towns. County government consists only of a Superior Court and Sheriff (as an officer of the court), both located in the respective shire town. Bennington County has two shire towns (Manchester for the North Shire, Bennington for the South Shire), but both the Court and the Sheriff are in Bennington.
In Massachusetts, most government functions which would otherwise be performed by county governments in other states are performed by town governments (there are no unincorporated areas in the state, that is, all land area in the state is within a town). As such, Massachusetts has dissolved many of its county governments, and the state government now operates the registries of deeds and sheriff's offices in those former counties.
Two counties in South Dakota (Shannon and Todd) have their county seat and government services centered in a neighboring county. Their county-level services are provided by Fall River County and Tripp County, respectively.
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