powiat

A county (Polish: powiat, pronounced "povyat"; plural, powiaty) is the Polish  second-level unit of  administration, equivalent to a county, district or prefecture (NUTS-4 or rather LAU-1) in other countries. A county is part of a larger unit or province called a voivodeship (Polish województwo). In turn a county usually comprises several communes, each called a gmina (plural: gminy). However the more important towns and cities function as separate counties in their own right, with no subdivision into gminas.
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