1. (in the U.S.)
a. an administrative board in counties in some states.
b. a judicial tribunal in some states with jurisdiction extending over one or more counties.
2. (in England)
a. the lowest civil tribunal, having limited jurisdiction, mostly for the recovery of small debts.
b. (formerly) the assembly of local residents who met periodically in each county under the presidency of the sheriff to transact the judicial and administrative business of the county.
Random House Unabridged Dictionary, Copyright © 1997, by Random House, Inc., on Infoplease.