County board members have numerous responsibilities, including passing local budgets, voting on and passing local ordinances (laws), hiring and the management of county employees. In some cases, county board members oversee the creation of local tax levies.
County boards of supervisors exist in counties throughout the U.S., and their board members have similar roles to other types of local legislators. Additionally, board members often act as their own executive branches and often must not only create policy, but implement policy as well. As with all other forms of local government, county boards are subject to state authority and subsequently federal authority.