The Commonwealth of Virginia is divided into 95 counties, along with 38 independent cities that are considered county-equivalents for census purposes, totaling 133 second-level subdivisions, the third most of any state. In Virginia, cities are co-equal levels of government to counties, but towns are part of counties. For some counties, for statistical purposes, the Bureau of Economic Analysis combines any independent cities with the county that it was once part of (before the legislation creating independent cities took place in 1871).
Many county seats are politically not a part of the counties they serve; under Virginia law, all municipalities incorporated as cities are independent cities and are not part of any county. Some of the cities in the Hampton Roads area, including Virginia Beach, Chesapeake, Newport News, Hampton, and Suffolk were formed from an entire county. These cities are no longer county seats, since the counties ceased to exist once the cities were completely formed but are functionally equivalent to counties. Also in Virginia, a county seat may be an independent city surrounded by, but not part of, the county of which it is the administrative center; for example, Fairfax City is both the county seat of Fairfax County and is completely surrounded by Fairfax County, but the city is politically independent of the county.