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Ivory Coast (Côte d'Ivoire) is a relatively decentralised state. The country divided into 14 districts, of which two are cities organised as autonomous districts. The 12 non-autonomous districts are subdivided into 31 second-level regions. The autonomous districts and the regions are divided into 108 third-level departments. The departments are divided into 510 fourth-level sub-prefectures. Sub-prefectures contain villages and, in some instances, several villages are combined into fifth-level communes. There are 197 communes.

More information on the Wikipedia page [1]

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