{"data":{"id":"us-ky/krs-64.830","jurisdiction":"us-ky","citation":"KRS 64.830","heading":"Settlement of accounts upon vacation of office -- Quietus.","body":"(1) An outgoing county official, as soon as his or her successor has been qualified and\ninducted into office and his or her official bond approved, shall immediately vacate\nhis or her office, deliver to his or her successor all books, papers, records, and other\nproperty held by virtue of his or her office, and make a complete settlement of his\nor her accounts as county official, except as otherwise provided in this section.\n(2) (a) Each outgoing county official shall make a final settlement with the fiscal\ncourt of his or her county within sixty (60) days immediately following the\nexpiration of his or her term of office, or the date a vacancy is otherwise\ncreated, for all money received by him or her as county official and to obtain\nhis or her quietus, and immediately thereafter he or she shall deliver these\nrecords to the incumbent county official.\n(b) If an official's vacancy does not coincide with the end of the calendar year or\nend of  the official's term, the outgoing county official shall remit any\nremaining funds to the fiscal court as excess fees as determined by the final\nsettlement pursuant to paragraph (a) of this subsection. The fiscal court shall,\nas soon as practicable, provide an amount equal to the excess fees remitted by\nthe outgoing official to the outgoing county official's successor for official\nuse.\n(3) The outgoing county official and his or her bondsmen or sureties shall be relieved\nin securing his or her quietus and i n the final settlement of his or her accounts of all\nresponsibility for collecting and accounting for the amounts covered by the receipt\nand the incoming county official shall be charged with full responsibility for\ncollecting and accounting for these amou nts as otherwise provided by law for the\ncollection and accounting of taxes.\n(4) The outgoing county official shall be allowed and paid by the fiscal court the\nreasonable expenses actually incurred in preparing the receipt required under this\nsection. Reas onable expenses actually incurred may include his or her office\nexpenses and salary, and salaries of deputies and employees paid in accordance\nwith the schedule of the previous year or the amount paid an auditor necessary in\ndetermining and verifying the final settlement to the fiscal court.","path":["KRS Chapter 64"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58178","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:19Z","sha256":"12a4181a9444ec0e50d256141450390ed619841890b841d70bafe7e3c8e15725","source_id":"us-ky","stale":false,"prev":"us-ky/krs-64.820","next":"us-ky/krs-64.840"},"notice":"GroundRules: Original legal text. Not legal advice."}