§2061. Deputy tax collectors
Each tax collector is authorized to appoint as many deputies as he may
require, who shall take the constitutional oath of office, and from whom the tax
collector shall require such security in his own favor as he deems sufficient; and he
may perform all the functions of the office of tax collector through such deputies, but
he shall be officially and pecuniarily responsible on his bonds, and in all other
respects for the acts of the deputies.
Deputies appointed by tax collectors may be charged with the collection of
taxes in accordance with the provisions of R.S. 13:5553.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff.
May 11, 1994.