Through its board of commissioners, Clay county exercises its powers and discharges its responsibilities. North Carolina General Statute 153A-12 states that "except as otherwise directed by law, each power, right, duty, function, privilege and immunity of the corporation [i.e., the county] shall be exercised by the board of commissioners." This statute goes on to say that if a power is 'conferred or imposed by law without direction or restriction as to how it is to be exercised or performed,' the power or responsibility shall be carried into execution as provided by ordinance or resolution of the board of commissioners." North Carolina counties are legal entities capable of holding and managing property and possessed of many powers conferred on them by law.