[1] Delegates to the Alaska Constitutional Convention wanted to avoid the traditional county system and adopted their own unique model with different classes of boroughs varying in powers and duties.

There are four different classifications of organized boroughs: "Unified Home Rule" or "Non-unified Home Rule" (may exercise all legislative powers not prohibited by law or charter); "First Class" (may exercise any power not prohibited by law on a non-area wide basis by adopting ordinances); and "Second Class" (must gain voter approval for authority to exercise many non-area wide powers).

However, these areas exist solely for the purposes of statistical analysis and presentation; they have no government of their own.

Though its legal name is the Municipality of Anchorage, it is considered a consolidated city-borough under state law.

Currently unique among the United States, Alaska is not entirely subdivided into organized county equivalents.