When property is taken by an officer from the possession of a specially appointed person or his or her receiptor, the officer shall be subject to the duties and liabilities relating to the property and arising by virtue of the previous attachment or taking in execution and shall be responsible for the property to the plaintiff or creditor having the prior lien thereon by virtue of the attachment, as the specially appointed person or his or her receiptor would have been if the property had not been taken from his or her possession. (Amended 1971, No. 185 (Adj. Sess.), § 42, eff. March 29, 1972.)