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Iceland was historically divided into 23counties known assýslur (Icelandic pronunciation:[ˈsistlʏr̥]), and 23 independent towns known askaupstaðir ([ˈkʰœypˌstaːðɪr̥]). Iceland is now split up between 24sýslumenn (magistrates) that are the highest authority over the localpolice (except inReykjavík where there is a special office of police commissioner) and carry out administrative functions such as declaringbankruptcy andmarrying people outside of the church. The jurisdictions of these magistrates often follow the lines of the historical counties, but not always. When speaking of these new "administrative" counties, the custom is to associate them with the county seats rather than using the names of the traditional counties, even when they cover the same area.[1]
Independent towns (kaupstaðir) were first created in the 18th century as urbanisation began in Iceland; this practice continued into the 1980s. The last town that was declared an independent town wasÓlafsvík in 1983. Since then, the laws regardingmunicipalities have been changed in such a way that there is no longer any distinction made between urban or rural municipalities.[2]
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