In Virginia, cities are co-equal levels of government to counties, but towns are part of counties. For some counties, for statistical purposes, the Bureau of Economic Analysis combines any independent cities with the county that it was once part of (before the legislation creating independent cities took place in 1871).

From Wikipedia

Eight independent cities—including Bedford, which gave up its city charter in 2013 and became a town—had 2010 populations of less than 10,000 with the smallest, Norton, having a population of only 3,958. In 2010, the largest towns were Blacksburg (with 42,620 people) and Leesburg (42,616). Four other towns also had populations of over 10,000 people. For a complete list of these towns, see List of towns in Virginia. For major unincorporated population centers, see List of unincorporated towns in Virginia.