A board of supervisors is a governmental body that oversees the operation of county government in the American states of 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). Often they are concerned with the provision of courts, jails, public health and public lands.
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