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Georgia has 159 second level subdivisions

second level divisions

Map ID	Name
1	Towns
2	Catoosa
3	Rabun
4	Fannin
5	Dade
6	Union
7	Whitfield
8	Murray
9	Walker
10	Gilmer
11	White
12	Habersham
13	Lumpkin
14	Stephens
15	Gordon
16	Chattooga
17	Pickens
18	Dawson
19	Franklin
20	Banks
21	Hart
22	Hall
23	Floyd
24	Cherokee
25	Bartow
26	Forsyth
27	Jackson
28	Madison
29	Elbert
30	Polk
31	Barrow
32	Gwinnett
33	Clarke
34	Cobb
35	Paulding
36	Oglethorpe
37	Oconee
38	Lincoln
39	Haralson
40	Fulton
41	Wilkes
42	Walton
43	DeKalb
44	Douglas
45	Rockdale
46	Morgan
47	Carroll
48	Greene
49	Taliaferro
50	Newton
51	Columbia
52	Clayton
53	McDuffie
54	Henry
55	Fayette
56	Warren
57	Richmond
58	Coweta
59	Putnam
60	Jasper
61	Heard
62	Butts
63	Hancock
64	Spalding
65	Glascock
66	Pike
67	Lamar
68	Baldwin
69	Burke
70	Jefferson
71	Meriwether
72	Troup
73	Jones
74	Monroe
75	Washington
76	Upson
77	Bibb
78	Wilkinson
79	Jenkins
80	Screven
81	Harris
82	Crawford
83	Johnson
84	Talbot
85	Twiggs
86	Emanuel
87	Peach
88	Taylor
89	Muscogee
90	Laurens
91	Houston
92	Bleckley
93	Treutlen
94	Candler
95	Bulloch
96	Effingham
97	Macon
98	Marion
99	Chattahoochee
100	Schley
101	Pulaski
102	Montgomery
103	Dodge
104	Dooly
105	Evans
106	Toombs
107	Wheeler
108	Stewart
109	Webster
110	Tattnall
111	Sumter
112	Chatham
113	Bryan
114	Wilcox
115	Telfair
116	Crisp
117	Quitman
118	Liberty
119	Jeff Davis
120	Lee
121	Terrell
122	Randolph
123	Ben Hill
124	Long
125	Appling
126	Turner
127	Clay
128	Irwin
129	Bacon
130	Wayne
131	Worth
132	Coffee
133	Dougherty
134	Calhoun
135	McIntosh
136	Tift
137	Pierce
138	Baker
139	Early
140	Atkinson
141	Berrien
142	Glynn
143	Mitchell
144	Brantley
145	Colquitt
146	Miller
147	Cook
148	Ware
149	Lanier
150	Seminole
151	Camden
152	Clinch
153	Decatur
154	Grady
155	Thomas
156	Brooks
157	Lowndes
158	Charlton
159	Echols

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