The U.S. state of West Virginia is divided into fifty-five counties, each of which is further subdivided into magisterial districts. The U.S. Census Bureau defines these districts as non-functioning subdivisions used for various purposes, such as conducting elections, apportioning county officials from different areas, recording land ownership, assessing property taxes, and collecting vital statistics. Magisterial districts possess no governmental organization or authority. A List of the current and former magisterial districts of West Virginia, sorted by county: