A. Except in counties that have entered into an agreement authorized by section 28-2006, the assessor of each county is an agent of the department for the performance of the acts and duties delegated to the assessor.
B. A county assessor or the director in those counties that have entered into an agreement authorized by section 28-2006 may establish outlets for the issuance of licenses as are necessary. The outlets and offices are constituted county offices of the department.