States are divided into counties, and every county has a sheriff. The sheriff is an elected position, so every couple years they have an election and sometimes there’s a new sheriff elected.
The sheriff may “deputize” folks, and imbue them with police powers, and forms a police agency called the “sheriff’s department” where the sheriff and their deputies work as cops. The elected county board of supervisors typically levies a county-wide tax to fund the sheriff’s activities. They also protect the county court house usually, and the county jail.
For rural counties, with small 500 population villages and stuff, the sheriff and deputies is all they need. No police department necessary.
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But when towns get bigger and turn into cities — with thousands or hundreds of thousands of residents — the city will form its own government and elect a City Council, and levy property taxes onto all owned property within city limits.
If/when the policing needs of a growing city exceed the capabilities of the county sheriff, the city government will form and fund a police department, and hire a police chief.
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The essential difference is that sheriff’s are elected and answer to the whole county, and are funded by the county government.
Whereas police departments and police chiefs are hired, by the elected city council (or in some states hired/fired by an independent “police commission” appointed by the city council) and are funded by the city government.
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