DUTIES
The Board of County Commissioners is given more authority than any other entity of county government. The Board sets salaries for county employees, approve budget requests from the various taxing entities in the county and fix the appropriate levies, approve emergency expenditures, issue funding and refunding bonds, appoint certain county officers, appoint replacements for County Officials, when necessary, establish hours for county offices, grant leaves of absence of more than twenty days for county officers, fix the amount of certain bonds for county officials, and set salaries for county officials. In short, the County Commissioners control the operations and purse-strings of the county.
The County Commissioners also act as the County Board of Equalization. During this time, they equalize assessment rolls and make decisions regarding exemptions from the Ad Valorem tax.