Iceland is divided into 23 counties (sy´slur) and 14 independent towns (kaupsta ir) . A magistrate or sheriff (sy´sluma our) administers each county. Within the counties are more than 200 rural municipalities, each governed by a council: town councils are elected by proportional representation, rural councils by simple majority. The local government units supervise tax collections, police administration, local finances, employment, and other local affairs.