11-14-21. County treasurer's final settlement

11-14-21. County treasurer's final settlement When the county treasurer goes out of office, the treasurer shall make a full and complete settlement with the board of county commissioners, and shall deliver up all books, papers, moneys, and all other property pertaining to the office to the treasurer's successor, taking a receipt therefor. The board shall see that the books of the county treasurer are correctly balanced before passing into the possession and control of the treasurer elect. It shall witness and attest the actual transfer and delivery of accounts, books, vouchers, and funds by any outgoing treasurer to the successor in office, whether the successor treasurer is the same person or another, and shall cause to be entered of record its full compliance with the requirements of this section.