Counties serve as the second-level administrative divisions in Taiwan's two-tier governance system, with 22 such divisions currently in operation across the island. These subdivisions function as principal units of local government, holding responsibility for regional administration, public services, and policy implementation within their jurisdictions. County governments manage essential services including education, public health, transportation infrastructure, environmental protection, and local economic development. They operate with elected councils and magistrates who exercise legislative and executive authority respectively. Counties maintain their own budgets, levy certain taxes, and coordinate with the central government on national policies while addressing the specific needs of their populations. This administrative structure allows Taiwan to balance centralized governance with localized decision-making, enabling counties to respond effectively to regional concerns while maintaining cohesion within the broader national framework.