Counties (shahrestan) serve as the second and final tier of Iran's administrative divisions, with 474 counties currently established across the country. These subdivisions function as the primary units for delivering government services and implementing national policies at the local level. Counties are responsible for coordinating public administration, maintaining civil registries, overseeing local development projects, and managing basic governmental functions within their territories. Each county typically contains multiple districts (bakhsh) and is governed by administrators appointed by the Ministry of Interior. Counties play a crucial role in bridging national governance with local communities, handling matters such as land registration, local taxation, public works, and coordination of services like education and healthcare facilities within their jurisdictions.