27-65-69 - Sheriff and special agent not personally liable.
§ 27-65-69. Sheriff and special agent not personally liable.
Every warrant issued to a sheriff of any county of this state, or to a special agent of the State Tax Commission, shall provide that the State Tax Commission will indemnify and save harmless the said sheriff or special agent against all damages which he may sustain in consequence of the seizure and sale of the property, and the commissioner is hereby authorized to pay all obligations which may accrue by reason of the issuance and execution of any warrant authorized by this chapter, out of funds appropriated by the Legislature to defray the expenses of the State Tax Commission. Any claimant shall be barred of any action against the sheriff or special agent of the tax commission for damages sustained by the same as a consequence of the levying of process authorized by this chapter.
Sources: Codes, 1942, § 10125-05; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(f), eff from and after July 1, 1966.