The functions of the County Council include:

1. Exclusive power to fix the tax rate for county purposes and for all other purposes where the rate not fixed by law is required to be uniform, and impose the tax levy.
2. Exclusive power of making appropriations to be paid out of the county treasury.
3. Adoption of the annual budget after receiving estimates submitted by the various county agencies through the county auditor, subject to the modification by the County Tax Adjustment Board (if one exists) and the State Board of Tax Commissioners.
4. Incurring county indebtedness within the constitutional limitations.
5. Appropriation of additional funds arising after the budget is adopted.
6. Reappropriation of surplus funds which might be surrendered by one department of county government in order that the funds might be made available to another department.
7. Transfer of balances in dormant funds to the county general fund.
8. Fixing of salaries of officers, deputies, assistants and employees whose salaries are payable from any county fund, with certain exceptions as provided by the statutes granting this authority. county councils have authority to fix the number of deputies, assistants and other employees whose salaries are payable from county funds.
9. Levying taxes to provide funds for erecting new jails and repairing, remodeling, and enlarging of old jails.
10. Furnishing financial assistance to any community center for the mentally retarded located in the count. (For this purpose, a tax of 4 cents on each $100 of taxable property may be levied.)