If a township assessor is elected or appointed and fails or refuses to qualify or to discharge the duties of the office, or if the electors of a township have provided that the assessor must be elected but fail for any reason to elect an assessor, and the board of township supervisors and the board of county commissioners fail or refuse to appoint such officer for the township on or before the fifteenth day of February of the year for which the assessor is to serve or if the electors of a township have authorized the assessment to be contracted for as provided in section 58-05-02 and the board of township supervisors fails or refuses to enter into such a    contract by the fifteenth day of February, the county auditor shall appoint an assessor for the township.

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