2014 Kentucky Revised Statutes CHAPTER 64 - FEES AND COMPENSATION OF PUBLIC OFFICERS AND EMPLOYEES 64.830 Settlement of accounts upon vacation of office -- Quietus.
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64.830 Settlement of accounts upon vacation of office -- Quietus.
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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.
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.
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.
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.
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