hey aspirant,

In a county commission form of government, a body of elected commissioners serves both the executive and the legislative duties, meaning they enact local ordinances and administer them. They approve budgets, oversee spending and hire county employees. The commission usually consists of three to five officials.

whereas, an official appointed by the treasury to hear cases where a taxpayer is appealing against an income tax assesment, such a person is a special comissioner.

hope it helps,

all the best!