"Board of County Commissioners: Boards of county commissioners serve as both administrative and policy-making bodies for their counties. While, generally, boards have only those powers specifically conferred by the state General Assembly, courts have held that they have such implied powers as may be necessary to carry out their specified powers. Constitutionally, the board also sits as the county board of equalization. The board also fills all vacancies in county offices other than those for county commissioner and for public trustee. All powers of the county , as a legal entity, are exercised by the board of county commissioners and not by its individual members."