Leelanau County Board of Commissioners is a legislative body that discharges its duties as required by federal and state law. The body is operated by the government of Leelanau County in Michigan. Leelanau County Board of Commissioners sets policies for the county, as well as adopts and monitors the annual budget. The body also works to equalize property tax assessments. It sets fees and conducts audits for county funds. Leelanau County Board of Commissioners implements the recommendations of its auditing firm to ensure the legal and efficient use of tax dollars. In addition, the body appoints various boards and commissions, adopts ordinances, buys land for county use and sells county-owned properties.