Oregon has 36 counties. All counties are functioning governmental units, each governed by a board of county commissioners.
There are 212 county subdivisions in Oregon. They are all census county divisions (CCDs), which are delineated for statistical purposes, have no legal function, and are not governmental units.
Oregon Counties - Populated Places in 36 Counties
Also see County: Census Data | Physical, Cultural & Historical Features | ZIP Codes | Land, Farms, & Ranches