Upon the resignation or removal from office of any county treasurer, all the books and papers belonging to the treasurer's office, and all moneys in the treasurer's hands by virtue of the treasurer's office, shall be delivered to the treasurer's successor in office, upon the oath of such preceding treasurer, or in case of the treasurer's death, upon oath of the treasurer's executors or administrators. If any such preceding county treasurer, or in case of the treasurer's death, the treasurer's executors or administrators neglect or refuse to deliver up such books, papers, and moneys on oath, when lawfully demanded, every such person shall forfeit a sum of not less than one hundred dollars nor more than five hundred dollars.
Source: G.L. § 534. G.S. § 638. R.S. 08: § 1328. C.L. § 8803. CSA: C. 45, § 150. CRS 53: § 35-7-14. C.R.S. 1963: § 35-7-14. L. 2010: Entire section amended, (HB 10-1062), ch. 161, p. 564, § 27, effective August 11.
ANNOTATION
The requirement is not that the treasurer shall turn over to the various governmental units the sum due each, but that he shall make delivery to his successor, such is the mandate of this section in relation to his duty, and his bond, also statutorily couched is of like import, and the moneys involved therefore belonged to the county in the sense that it has authority to maintain an action for their recovery. Patterson v. People ex rel. Bd. of Comm'rs, 98 Colo. 86, 53 P.2d 1187 (1935).