 The town of Guildford forms part of the larger area administered by the borough of Guildford, which in turn forms part of the county of Surrey.Whilst the rest of the borough's area is split into civil parishes, the urban area of Guildford in unparished.Thus, within the town of Guildford, the Borough Council takes the role of both first and second tier local authority, whilst the County Council forms the third tier of local authority.