sentences:  Some municipalities are in multiple counties; New York City is uniquely partitioned into five counties, referred to at the city government level as boroughs.Conversely, the independent cities of the states of Virginia, Maryland, Missouri, and Nevada are municipalities that do not legally belong to any county, but may still function as if they were consolidated city-counties.The United States Census Bureau uses the term "county equivalent" to describe places that are comparable to counties, but called by different names.