Board of supervisors

A board of supervisors is a governing body that oversees the operation of county government in all U.S. counties in Arizona, California, Iowa, Mississippi, Virginia, and Wisconsin as well as 16 counties in New York. There are equivalent agencies in other states.

Similar to a city council, a board of supervisors has legislative, executive, and quasi-judicial powers. The important difference is that a county is an administrative division of a state, whereas a city is a municipal corporation; thus, counties implement and, as necessary, refine the local application of state law and public policy, while cities produce and implement their own local laws and public policy (subject to the overriding authority of state law).

Legislative powers

Boards may pass and repeal laws, generally called ordinances. Depending on the state, and the subject matter of the law, these laws may apply to the entire county or to only unincorporated areas not within the jurisdiction of a city. The board is also responsible for approving the county budget. County governments may collect state taxes and, in some states, they may also levy taxes, such as property or sales tax.

Mahaska County, Iowa

Mahaska County is a county located in the U.S. state of Iowa. As of the 2010 census, the population was 22,335. The county seat is Oskaloosa.

Mahaska County comprises the Oskaloosa, IA Micropolitan Statistical Area.

History

Mahaska County was formed on February 17, 1843. The county has been self-governing since February 5, 1844. It was named after Chief Mahaska of the Iowa tribe. The county was the first in Iowa to have a sheriff and a justice of peace.

The first courthouse was completed in January, 1846. The second structure was put into use on February 27, 1886. The first school, a small log cabin one-half mile (ca. 2 km) east of Oskaloosa, was opened on September 16, 1844 and the Cumberland Presbyterian Church opened as the first church in 1846. On July 2, 1850, the first edition of the Iowa Herald was issued (today the Oskaloosa Herald). In 1864, the first tracks were laid through the county of the Des Moines Valley Railroad.

Coal mining was once a major industry in Mahaska County. In the 19th century, Muchakinock, about 5 miles (8.0 km) south of Oskaloosa, was probably the largest and most prosperous coal camp in Iowa.

Board

Board or Boards may refer to:

Flat surface

Recreation

People

Other