HIGHWAYS AND BRIDGES
40-804. Liability of county officials. All county officers entrusted with the assessment, collection, paying over or custody of taxes of any highway district within the county, and their sureties, shall be liable upon their official bonds for the faithful performance of their duties in the assessment, collection and safekeeping of the highway district taxes.
[40-804, added 1985, ch. 253, sec. 2, p. 629.]