It is the same, just a different name. Some are also boroughs.
You mean "What US state has parishes not counties"; and the answer is Louisiana.
There are 48 states with counties and 2 states with parishes. States like Louisiana and Alaska have parishes instead of counties.
parishes
Louisiana
Louisiana uses parishes instead of counties.
The only state that is not is Louisiana. They are divided into Parishes instead of counties.
Counties in Louisiana are called parishes and it is the only state with parishes.
Louisiana
special districts
Because they're parishes, not counties.
There is no state of New Orleans
Parish [instead of counties, Louisiana has parishes].