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