The Treasurer, 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 Treasurer. In the case of the death or incapacity of the Treasurer, his or her 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)