The board of commissioners may, in its discretion, consolidate any two (2) or more of the positions of town clerk, town tax collector and town accountant, or may assign the functions of any one (1) or more of these positions to the holder of any other of these positions. The board of commissioners may also, in its discretion, designate a single employee to perform all or any part of the functions of any of the named offices, in lieu of appointing other persons to perform the same.