The Responsibility of the Board of Supervisors is: To levy taxes for the purpose of raising revenue for the county.
- To allow claims against the county, and to order same paid.
- To authorize bonds of county officials.
- To approve reports of county officials.
- To establish and vacate public highways.
- To constitute a drainage board for the various drainage districts of the county.
- To make official canvass of the votes of the county at the primary election, general election, and all other elections.
- To fill vacancies in county offices, except members of its own body.
- Vacancies in the Board of Supervisors are filled by appointment made by the County Auditor, County Treasurer, and County Recorder.