(1) When the board of county commissioners of any county is of the opinion that the assessor is unable to perform the duties of office within the time prescribed by law, the board shall divide the county into assessment districts and shall require the assessor to appoint a deputy in each district, who shall: Be a qualified elector of the district; take an oath or affirmation in accordance with section 24-12-101; and, except as provided in subsection (2) of this section, give bond to the principal. (2) In lieu of the bond required by subsection (1) of this section, a county may purchase crime insurance coverage on behalf of a deputy assessor to protect the people of the county from any malfeasance on the part of the deputy assessor while in office.
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