Please help. Show your work. Any unnecessary answers will be reported.
*This is difficult, if you do not know, please refrain from answering*
In Tricolor Land, all towns have different flags. Every town has a squared flag, split into nine equal squares in a 3 x 3 system. These squares can be white, blue or red, but two squares that have a side in common can't have the same color. The King of Tricolorland wants to create a new town, but while trying to give pick a flag, he realized that all the possibilities have already been chosen to other towns, therefore he had to give up on his idea. How many towns exist in Tricolorland? [See attachment]