High Quality Content by WIKIPEDIA articles! The U.S. state of Alaska is not divided into counties, as 48 other states are (Louisiana having parishes instead), but it is divided into boroughs. Many of the more densely populated parts of the state are part of Alaska`s eighteen organized boroughs, which function somewhat similarly to counties in other states. However, unlike county-equivalents in the other 49 states, the organized boroughs do not cover the entire land area of the state. The area not part of any organized borough is referred to as the unorganized borough.