Despite ranking 37th in size by area, Kentucky has 120 counties, fourth among states (including Virginia's independent cities).

The General Assembly's creation of Beckham County in 1904 was ruled unconstitutional.

[4] Each county has a legislative council called the fiscal court;[5] despite the name, it no longer has any responsibility for judicial proceedings.

[5][7] The largest city in Kentucky, Louisville, is a consolidated local government under KRS 67C.

When the Louisville Metro government was formed, all incorporated cities in Jefferson County, apart from Louisville, retained their status as cities; however, the Louisville Metro Council is the main government for the entire county, and is elected by residents in all of Jefferson County.