(1) Whenever the county clerk is incompetent, because of interest or relationship, to do or perform any official act required by law to be done by the county clerk, it shall be lawful and is the duty of the county mayor or appropriate judge to do and perform the act.
(2) When the clerk is incompetent to take and state any account, the account shall be taken and stated by a special commissioner, to be appointed by the chancellor as provided by law.