There are 67 counties in Alabama. Each county is governed by a county commission.
There are 390 county subdivisions in Alabama. They are all census county divisions (CCDs), which are delineated for statistical purposes, have no legal function, and are not governmental units.
Alabama Counties - Populated Places in 67 Counties
Also see County: Census Data | Physical, Cultural & Historical Features | ZIP Codes | Land, Farms, & Ranches