Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. The county government is a constitutional body, and is granted specific powers by the Constitution of Indiana, and by the Indiana Code. County Council: The county council is the legislative branch of the county government and controls all the spending and revenue collection in the county. Representatives are elected from county districts. The council members serve four year terms. They are responsible for setting salaries, the annual budget, and special spending. The council also has limited authority to impose local taxes, in the form of an income and property tax that is subject to state level approval, excise taxes, and service taxes.Board of Commissioners: The executive body of the county is made of a board of commissioners. The commissioners are elected county-wide, in staggered terms, and each serves a four year term. One of the commissioners, typically the most senior, serves as president. The commissioners are charged with executing the acts legislated by the council, the collection of revenue, and managing the day-to-day functions of the county government.