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Each county assessor, before entering into the duties of office, shall enter into an official bond prepared in accordance with title 8, chapter 19, payable to the state of Tennessee, in the sum of fifty thousand dollars ($50,000), to be approved by the county mayor, conditioned in such manner as required by § 8-19-111. The bond shall be approved by the county legislative body, recorded in the office of the county register of deeds and transmitted to the office of the county clerk for safekeeping.
Each county assessor of the state shall, on or before the January 1 following election, execute and enter into a new bond in the amounts provided by law and conditioned as directed in subsection (a), and it is unlawful after that date for any assessor to perform the duties of assessor without giving such bond. If such bond is not made by that date, that office shall become vacant and shall be filled as may be provided by law.