In case of unforeseen increase of work in any county office of any county in the state or in case of abnormal conditions in any county in the state, such as, oil development, military posts located within the county, defense areas, state or federal reformatories or prisons, or an excessive area or any other emergency or abnormal condition, the board of county commissioners may declare an emergency and set up additional funds during the fiscal year or include in the budget, at the beginning of the fiscal year, additional funds to employ additional help in any office to the extent that said office may function properly.

Provided, however, that a seasonal or unexpected short-term increase of work in any county office of any county in the state may be met by the temporary transfer of a deputy, deputies, or other employees from any other county office in the county to the office requiring additional personnel. The board of county commissioners of the county in which the transfer is to be made shall, if in its judgment the temporary transfer is in the best interests of the county, authorize the temporary transfer of designated persons and shall cause a notation of the fact to be entered in the minutes of its meeting. A period of temporary transfer shall be for not longer than sixty (60) calendar days, except that the transfer may be once renewed upon a second authorization of the board of county commissioners for an additional period of not more than sixty (60) calendar days. No employee shall be transferred under the provisions of this section for a total of more than one hundred and twenty (120) calendar days in any one fiscal year. A transfer of designated employees may be terminated by the board of county commissioners upon giving notice in writing to the county official who heads the office to which the employees have been temporarily transferred. Such notice shall specify the date of termination but in no case shall this date be less than three (3) days after delivery of said notice. Employees temporarily transferred under the provisions of this section may be reimbursed from the same fund or account and in the same manner and amount as they would have been, had the temporary transfer not been effected. During the period of transfer, the employees transferred shall be under the exclusive jurisdiction of the county official who heads the office to which they have been temporarily transferred.