COUNTIES AND COUNTY LAW
COUNTY BOUNDARIES AND COUNTY SEATS
31-101. State divided into counties. The state is divided into the several counties in this chapter named and described. The county seats are located at the cities or villages named after the respective county descriptions.
[(31-101) R.C., sec. 23; compiled and reen. C.L. 3:1; C.S., sec. 5; I.C.A., sec. 30-101.]