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County elected offices in Illinois include seats on the county board and the offices of sheriff, coroner, circuit clerk (for the courts), county clerk (for the county government), state's attorney, and treasurer. Counties of 60,000 or more have a recorder of deeds separate from the country clerk. Counties of 75,000 or more have an elected county auditor that acts as the county's comptroller; some other counties have an appointed auditor. Both counties and civil townships have assessors. Counties (or groups of smaller counties) each have a regional superintendents that oversees the schools of the region, above the local school districts and their own district superintendents.