64.830 Settlement of accounts upon vacation of office -- Quietus. - Kentucky Statutes

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64.830 Settlement of accounts upon vacation of office -- Quietus. (1) An outgoing county official, as soon as his successor has been qualified and inducted into office and his official bond approved, shall immediately vacate his
office, deliver to his successor all books, papers, records and other property held by
virtue of his office, and make a complete settlement of his accounts as county
official, except as otherwise provided in this section. (2) Each outgoing county official shall make a final settlement with the fiscal court of his county by March 15 immediately following the expiration of his term of office
for all money received by him as county official and to obtain his quietus, and
immediately thereafter he shall deliver these records to the incumbent county
official. (3) The outgoing county official and his bondsmen or sureties shall be relieved in securing his quietus and in the final settlement of his accounts of all responsibility
for collecting and accounting for the amounts covered by the receipt and the
incoming county official shall be charged with full responsibility for collecting and
accounting for these amounts as otherwise provided by law for the collection and
accounting of taxes. (4) The outgoing county official shall be allowed and paid by the fiscal court the reasonable expenses actually incurred in preparing the receipt required under this
section. Reasonable expenses actually incurred may include his office expenses and
salary, and salaries of deputies and employees paid in accordance with the schedule
of the previous year or the amount paid an auditor necessary in determining and
verifying the final settlement to the fiscal court. Effective: Created 1974 Ky. Acts ch. 254, sec. 13.