The clerk, treasurer and collector of a municipality may each appoint in writing one or more qualified persons as deputies.
1. Sworn and oath recorded. Before assuming the duties of office, the deputy must be sworn and the fact of the oath recorded as provided in section 2526, subsection 9.
2. Term; duties. The deputy serves at the will of the appointing official. The deputy may perform any of the duties of office prescribed by the appointing official.
3. Bond liability. The appointing official and the surety on the official's bond are liable for all acts and omissions of the official's deputy.
4. Absence. If the clerk, treasurer or tax collector fails to do so, the municipal officers may appoint a deputy to act during any absence.