The county commissioner elected at the gubernatorial election takes office on January 1, and the two elected at the presidential election take office on January 2 and 3. County commissioners are the general administrative body for county government. As indicated above, they can perform those duties which are specifically authorized by the state legislature and no more. They are the county government taxing, budgeting, appropriating, and purchasing authority. They hold title to county property.
Individual commissioners have no power to act independently.
All formal and official actions must be taken by the board of county commissioners acting as a body by majority or unanimous vote. Commissioners also have a myriad of other responsibilities including hearing and ruling on annexations, approving drainage improvements through the petition ditch process, establishing water and sewer districts and making improvements, and providing for solid waste disposal. Commissioners also appoint department heads of offices for which they have responsibility and also appoint members to a variety of boards and commissions, and also serve on some boards such as the board of revision, the county records commission, and the planning commission. Commissioners must work with all other county elected officials and with judges to assure that they are properly funded to perform their statutory duties. But it is the non-statutory duties of county commissioners that make them different from other county elected officials.