The Treasurer, at the expiration of his term of office, or on his resignation or removal, shall deliver to his successor, all moneys, books, papers, and other property in his possession as Treasurer. In the case of the death or incapacity of the Treasurer, his legal representatives shall, in like manner, deliver the money and property which were in the Treasurer's hands to the person entitled thereto.
(R.C. § 733.47) ('81 Code § 31.35)