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

(1) An outgoing county official, as soon as his or her successor has been qualified and

inducted into office and his or her official bond approved, shall immediately vacate

his or her office, deliver to his or her successor all books, papers, records, and other

property held by virtue of his or her office, and make a complete settlement of his

or her accounts as county official, except as otherwise provided in this section.

(2) (a) Each outgoing county official shall make a final settlement with the fiscal

court of his or her county within sixty (60) days immediately following the

expiration of his or her term of office, or the date a vacancy is otherwise

created, for all money received by him or her as county official and to obtain

his or her quietus, and immediately thereafter he or she shall deliver these

records to the incumbent county official.

(b) If an official's vacancy does not coincide with the end of the calendar year or

end of the official's term, the outgoing county official shall remit any

remaining funds to the fiscal court as excess fees as determined by the final

settlement pursuant to paragraph (a) of this subsection. The fiscal court shall,

as soon as practicable, provide an amount equal to the excess fees remitted by

the outgoing official to the outgoing county official's successor for official

use.

(3) The outgoing county official and his or her bondsmen or sureties shall be relieved

in securing his or her quietus and i n the final settlement of his or her 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 amou nts 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. Reas onable expenses actually incurred may include his or her 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.