Final answer:
The sheriff in smaller counties can serve multiple roles as dictated by state law, such as law enforcement, tax collection, and jail management, depending on the county's size and specific state regulations.
Step-by-step explanation:
In smaller counties, state law frequently allows the sheriff to serve not only as the chief law enforcement officer but also take on a variety of roles that may include responsibilities like tax collection, overseeing the local jail, and serving legal documents. The sheriff's role can vary greatly depending on the state and the size of the county they serve. For example, in some jurisdictions, the sheriff may act in a capacity similar to a county executive, responsible for the overall management of county affairs. They are often an integral part of county government, working in conjunction with other officials like the county clerk, the assessor, the treasurer, the coroner, and the engineer to ensure the county's operations run smoothly. The administration of a county by the sheriff and other officials is dictated by the structure of county government, which can include the commission system, the council-administrator system, or the council-elected executive system, according to the state constitution.