| | Madison County | TX | 48313 | | | | | nonmetro county (rural) | federal/state
government-dependent | https://maps.google.com/?q=MadisonCounty+TX |
| | Lynn County | TX | 48305 | | Lubbock, TX 31180 | Lubbock-Plainview, TX 352 | Outlying | metro county (urban) | farm-dependent | https://maps.google.com/?q=LynnCounty+TX |
| | Lubbock County | TX | 48303 | | Lubbock, TX 31180 | Lubbock-Plainview, TX 352 | Central | metro county (urban) | nonspecialized | https://maps.google.com/?q=LubbockCounty+TX |
| | Loving County | TX | 48301 | | | | | nonmetro county (rural) | federal/state
government-dependent | https://maps.google.com/?q=LovingCounty+TX |
| | Llano County | TX | 48299 | | | | | nonmetro county (rural) | recreation | https://maps.google.com/?q=LlanoCounty+TX |
| | Live Oak County | TX | 48297 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LiveOakCounty+TX |
| | Lipscomb County | TX | 48295 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LipscombCounty+TX |
| | Limestone County | TX | 48293 | | | | | nonmetro county (rural) | federal/state
government-dependent | https://maps.google.com/?q=LimestoneCounty+TX |
| | Liberty County | TX | 48291 | | Houston-Pasadena-The
Woodlands, TX 26420 | Houston-Pasadena, TX 288 | Outlying | metro county (urban) | nonspecialized | https://maps.google.com/?q=LibertyCounty+TX |
| | Leon County | TX | 48289 | | | | | nonmetro county (rural) | mining-dependent | https://maps.google.com/?q=LeonCounty+TX |