The Penobscot County Commissioners are the County's chief elected officials and are ultimately responsible for the fiscal operations and policy decisions affecting the County of Penobscot's government.  They have authority over all County offices, including elected and appointed officials.  They are also responsible for preparing and monitoring the County budget (although the final decision of the budget is performed by a Budget Committee process), the County's tax assessment, and various appeals and hearings. 

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Each Commissioner is elected by the voters from within their respective district.  The County of Penobscot has three districts and each Commissioner serves a term of four years.