The government of a county is located at the county seat, a city or town where court sessions are held and duties are performed by county officers. The county board, comprised of public officials who are elected or appointed to serve on it, is the body that manages the government of the county. Other county officials include sheriffs, clerks, surveyors, and commissioners responsible for certain areas such as highways and HUMAN RIGHTS.
The state gives counties express authority to purchase and sell property and to raise funds from taxes, licenses, or bond issues. Counties have state-granted authority to make provisions for public health, safety, welfare, and morals of its residents through the enactment and enforcement of ordinances and regulations. The state, however, has the authority to make the decision whether to create courts on the county level or to use counties to designate intrastate judicial districts.