parishes
The only state that is not is Louisiana. They are divided into Parishes instead of counties.
Louisiana
It doesn't. Instead it has 15 counties.
You mean "What US state has parishes not counties"; and the answer is Louisiana.
There are 16 Boroughs in the State instead of counties.
Louisiana is unique in that it has parishes instead of counties. Another state that does not have counties is Alaska, which is divided into boroughs and census areas. Both Louisiana and Alaska use these alternative administrative divisions to organize their regions.
There are 48 states with counties and 2 states with parishes. States like Louisiana and Alaska have parishes instead of counties.
special districts
Some counties in Scotland are Aberdeenshire, Argyll, Ayrshire, Fife, and Perthshire. However, Scotland currently uses council areas instead of traditional counties for administrative purposes.
It is the same, just a different name. Some are also boroughs.
Parish [instead of counties, Louisiana has parishes].
There is no state of New Orleans