Lincoln County is governed by a five member Board of Commissioners. The county is divided into four commission districts from which part time commissioners are elected to serve four year terms. The terms are staggered, with District one and District two Commissioners being elected in the same year as the governor and District three and District four Commissioners and the Chairman elected in the same year as the presidential election.

The chairman, who is the chief elected officer responsible for the daily operations of the county government, is elected county wide every four years. As the board's presiding officer, the chairman sets the agenda and is responsible for the orderly conduct of commission meetings. It is the chairman's duty to enforce the rules of procedure that have been adopted by the board.