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

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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 <br>office, deliver to his successor all books, papers, records and other property held by <br>virtue of his office, and make a complete settlement of his accounts as county <br>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 <br>for all money received by him as county official and to obtain his quietus, and <br>immediately thereafter he shall deliver these records to the incumbent county <br>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 <br>for collecting and accounting for the amounts covered by the receipt and the <br>incoming county official shall be charged with full responsibility for collecting and <br>accounting for these amounts as otherwise provided by law for the collection and <br>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 <br>section. Reasonable expenses actually incurred may include his office expenses and <br>salary, and salaries of deputies and employees paid in accordance with the schedule <br>of the previous year or the amount paid an auditor necessary in determining and <br>verifying the final settlement to the fiscal court. Effective: Created 1974 Ky. Acts ch. 254, sec. 13.