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my $VAR1 = {
    '99155' => {
...
        }
    }
}

$VAR1->{99155}{PR}{state_name} => 'Puerto Rico'
$VAR1->{99155}{PR}{county_names_all} => 'Adjuntas|Utuado'

my $v2 = [
    'state_name=Puerto Rico',
...
my %h3 = map { split /=/,$_,2 } @$v2;

print Dumper \%h3;

$VAR1 = {
          'state_name' => 'Puerto Rico',
          'county_names_all' => 'Adjuntas|Utuado'
        };

my $v2 = [
    'state_name=Puerto Rico',
...
while ( my ($k3,$v3) = each @$v2 ) {
    print "\$v2->[$k3] => '$v3'\n"
}

$v2->[0] => 'state_name=Puerto Rico'
$v2->[1] => 'county_names_all=Adjuntas|Utuado'