42-18001. County treasurer as tax collector; bond
A. The county treasurer is ex officio tax collector and shall:
1. Collect all property taxes.
2. Apportion the taxes to the respective funds on or before the end of each month.
B. Before assuming the duties of tax collector the county treasurer shall execute to the state a bond in such penal amount as the county board of supervisors requires, but not more than twice the amount of money that may come into the county treasurer's possession as tax collector in one year.