(1) When authorized by the county board, the county assessor may appoint one or more deputies for whose acts he or she will be responsible. The county assessor may not appoint the county treasurer, sheriff, clerk, or surveyor as deputy.

(2) The appointment shall be in writing and revocable in writing by the county assessor. Both the appointment and revocation shall be filed and kept in the office of the county clerk.

(3) The deputy shall take the same oath as the county assessor, which shall be endorsed upon and filed with the certificate of appointment. The county assessor may require a bond of the deputy.

(4) In the absence or disability of the county assessor, the deputy shall perform the duties of the county assessor pertaining to the office, but when the county assessor is required to act in conjunction with or in place of another officer, the deputy shall not act in the place of the county assessor.