(a) An officer shall not serve a writ drawn on a note originally payable to himself or herself and sued in the name of an indorsee, nor where he or she, or a private corporation of which he or she is a member, is a party or interested.

(b) Such officer shall not be disqualified from serving process for or against a town or county by reason of being a taxpayer therein nor for or against a railroad corporation by reason of being a taxpayer in a town owning stock in such corporation, nor for or against a savings bank or savings institution by reason of being a corporator or officer thereof.