 The function is the same, but whereas some states use a three-tiered system of decentralization — state/county/township — most of Alaska only uses two tiers — state/borough.Owing to the state's low population density, most of the land is located in the Unorganized Borough which, as the name implies, has no intermediate borough government of its own, but is administered directly by the state government.Currently (2000 census) 57.71 percent of Alaska's land area has this status; however, its population comprises only 13.05 percent of the state's total.