Sheriffs and ex officio tax collectors and tax assessors of the parishes of this state are authorized to open and maintain such suboffices or offices as in their judgment the nature and requirements of their duties and work may require.

Added by Acts 1954, No. 131, §1.  Amended by Acts 1980, No. 506, §3, eff. Jan. 1, 1981; Redesignated from La. Rev. Stat. 33:1461 pursuant to Acts 2011, No. 248, §3.