# KRS § 68.010: 68.010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances > Kentucky · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.010 ## Section - **Citation:** KRS § 68.010 - **Heading:** 68.010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances - **Jurisdiction:** Kentucky - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** KY Code / Title IX / Chapter 68 / Section 68.010 ## Text 68.010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances. Notwithstanding the provisions of KRS 67.710, or any other statute: (1) (a) The fiscal court of each county, by June 30 every four (4) years, beginning with June, 1999, shall appoint a county treasurer for a term of four (4) years. (b) In 1998, the fiscal court of each county, by June 30, shall appoint a county treasurer for a term of one (1) year. In 1999 and every four (4) years thereafter, the fiscal court of each county shall appoint a county treasurer for a term of four (4) years pursuant to paragraph (a) of this subsection. (c) If for any reason the county treasurer is not appointed at the regular June meeting, the county judge/executive shall call the fiscal court to meet on a day fixed by order entered on the order book of the court, and the meeting shall be held before the end of June. (2) The county treasurer shall take office on the July 1st immediately following his appointment. (3) No person is eligible to be county treasurer unless at the time of his appointment he is a citizen of Kentucky, is at least twenty-five (25) years old or has obtained a baccalaureate level degree from a regionally accredited institution of higher education. The county treasurer shall take the constitutional oath of office before the fiscal court, and shall execute bond with at least two (2) reputable sureties, to be approved by the fiscal court. The fiscal court may pay the premium on the bond from county funds. (4) If, at any time, the county treasurer is unable to perform the duties of this office because of illness, physical or mental incapacity, or other cause beyond his control for more than thirty (30) days, or if there is a vacancy created in the office by the resignation or death of the current county treasurer, then the fiscal court shall appoint, at either a regular term or a special term called by the county judge/executive, an acting county treasurer to serve until the current county treasurer is able to resume the performance of his duties, or in the case of the resignation or death of the treasurer, until the end of the current county treasurer's term of office. Should the fiscal court be in doubt as to the treasurer's ability to resume his duties, it shall consult with a licensed physician acceptable to both the fiscal court and the treasurer. If the physician advises that the treasurer is able to perform his duties, the treasurer shall be reinstated within ten (10) days. As soon as the treasurer is reinstated, the acting county treasurer shall cease to act as county treasurer and shall turn over to the county judge/executive all records and accounts and shall make a final settlement with the fiscal court within thirty (30) days. The fiscal court may remove the county treasurer or acting county treasurer at any time for neglect of duty, incompetency, or dishonesty. ## Nearby sections - [KRS § 68.001 68.001 Definition of "state local finance officer."](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.001.md) - [KRS § 68.002 68.002 "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.002.md) - [KRS § 68.005 68.005 County administrative code](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.005.md) - [KRS § 68.010 68.010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.010.md) - [KRS § 68.020 68.020 County treasurer -- Duties and powers](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.020.md) - [KRS § 68.030 68.030 Approval and recording of settlements](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.030.md) - [KRS § 68.050 68.050 Duties of outgoing county treasurer](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.050.md) - [KRS § 68.060 68.060 Fiscal year for counties](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.060.md) - [KRS § 68.080 68.080 Publication of annual financial statement of counties containing city of first class](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.080.md) - [KRS § 68.090 68.090 County ad valorem taxes -- Limitation -- Special tax for tubercular institution](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.090.md) - [KRS § 68.100 68.100 Purpose of tax to be specified -- Funds not to be diverted -- Remedies](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.100.md) - [KRS § 68.110 68.110 Expenditure in excess of revenue or diversion of funds forbidden](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.110.md) - [KRS § 68.120 68.120 Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.120.md) - [KRS § 68.125 68.125 County land and building fund](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.125.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.010. Check the current official text before relying on it. Not legal advice.