7-6-2102. Limitation on number of deputy county treasurers. (1) Except as provided in subsection (2), the number of deputies allowed the county treasurer may not exceed:

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(a)two in counties having a taxable valuation of $50 million or more;

(b)one in counties having a taxable valuation of less than $50 million.

(2)The board of county commissioners may allow additional deputies as may be necessary during the months of November and December of each year.