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Kentucky · Snapshot 09/05/2026

KRS 68.010: County treasurer -- Appointment, term, oath, bond -- Appointment of

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Where this section sits in the code
  1. KRS Chapter 68

acting or substitute county treasurer under specified circumstances -- Deputy

county treasurer.

Notwithstanding the provisions of KRS 67.710, or any other statute:

(1) (a) The fiscal court of each county, by June 30 every four (4) years, shall appoint

a county treasurer for a term of four (4) years beginning on July 1 following

the election held pursuant to Section 99 of the Kentucky Constitution.

(b) If for any reason the coun ty treasurer is not appointed at the regular June

meeting, the county judge/executive shall call the fiscal court to meet on a day

fixed by order entered on the order book of the court, and the meeting shall be

held before the end of June;

(2) No person is eligible to be county treasurer unless at the time of appointment he or

she is a citizen of Kentucky, is at least twenty -five (25) years old or has obtained a

baccalaureate level degree from a regionally accredited institution of higher

education. The cou nty treasurer shall take the constitutional oath of office before

the fiscal court, and shall execute bond with an incorporated surety company

authorized and qualified to become surety on bonds in this state. The fiscal court

may pay the premium on the bond from county funds;

(3) If, at any time, the county treasurer is unable to perform the duties of this office

because of illness, physical or mental incapacity, absence, or other cause beyond his

or her control for more than five (5) days, or if there is a vacancy created in the

office by the resignation, termination, or death of the current county treasurer, then

the fiscal court may appoint, at either a regular term or a special term called by the

county judge/executive, an acting county treasurer to serv e until the current county

treasurer is able to resume the performance of his or her duties, or in the case of the

resignation, termination, or death of the treasurer, for a period not to exceed sixty

(60) days, or until the end of the current county treasurer's term of office, whichever

comes first. Upon the conclusion of the sixty (60) day acting county treasurer

period, or at any time during that period if the term of office has not ended, the

fiscal court shall appoint a county treasurer to serve the re mainder of the term of

office. Should the fiscal court be in doubt as to the county treasurer's ability to

resume his or her duties, it shall consult with a licensed physician acceptable to

both the fiscal court and the county treasurer. If the physician a dvises that the

county treasurer is able to perform his or her duties, the county treasurer shall be

reinstated within ten (10) days. As soon as the county treasurer is reinstated, the

acting county treasurer shall cease to act as county treasurer and shal l turn over to

the county judge/executive all records and accounts and shall make a final

settlement with the fiscal court within thirty (30) days. The fiscal court may remove

the county treasurer or acting county treasurer at any time for neglect of duty,

incompetency, or dishonesty; and

(4) The fiscal court of any county may appoint a deputy county treasurer who shall

serve at the fiscal court's pleasure under the supervision of the county treasurer. The

deputy county treasurer may exercise all powers, du ties, and responsibilities of the

office of county treasurer subject to any restrictions imposed by the fiscal court.

The deputy county treasurer may serve as acting county treasurer under subsection

(3) of this section. The deputy county treasurer shall t ake the constitutional oath of

office before the fiscal court, and execute bond with an incorporated surety

company authorized and qualified to become surety on bonds in this state. The

fiscal court may pay the premium on the bond from county funds.

Collected 2026-09-05T20:49:30Z. Source file · JSON

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