§ 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.