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Smith County

The structure of Smith County government, like all other 254 counties in Texas, is spelled out in the Texas Constitution, which makes counties functional agents of the state. Although the commissioners court is the main governing body that conducts the general business of the county and oversees financial matters, the Texas Constitution established a strong system of checks and balances by creating other elective offices in each county, as well as the establishment of other departments to serve various functional roles in maintaining county services.

Smith County government is composed of 48 departments, including 26 headed by elected officials, with the county auditor having been appointed by the District Judges, and 12 appointees by the Commissioners Court. Smith County has approximately 700 employees.

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