Role of Counties There are 17 counties in Nevada ranging in population from about 1,800,00 residents (Clark County) to approximately 1,300 residents (Esmeralda County). Historically, the role of counties has been to serve as an administrative arm of the state - maintaining records, providing courts and law enforcement, fire protection, development, review and building safety, health and welfare assistance, assessing property and collecting taxes, building roads, and conducting elections. Counties still perform these functions and many others, through full-time elected officials including a board of county commissioners or supervisors, sheriff, recorder, treasurer, clerk, district attorney, assessor and auditor.