Texas county government and how it works
Texas has more counties (254) than any other state in the Union. It was difficult until the twentieth century to get to and from the capital. Because of this, county governments were established.
The commissioners court, despite it’s name, is not party of the judicial branch. It is made up of a county judge and four commissioners. Commissioners court is in charge of setting the tax rates, appointing officials of the county, and it also takes care of important county buildings like the courthouse. The whole county votes to elect the judge. The judge is the most powerful local official.
For most counties, property tax is the most important source of income. The commissioners court sets the tax rate in each county. Counties also get money from state and federal governments. Some counties collect a sales tax other than the state sales tax.
The county judge is required to prepare a budget each year. The commissioners then approve or disapprove of this budget. They do not have total control over the county government. State law requires that the counties provide services such as welfare and metal health programs.