Ohio Rev. Code Ann. § 321.06

At the expiration of the county treasurer's term of office or on the treasurer's resignation or removal from office, the treasurer shall deliver to the treasurer's successor all moneys, books, papers, and other property in the treasurer's possession as treasurer. In case of the death or incapacity of the treasurer, they shall be delivered over by the treasurer's legal representatives. The county treasurer shall include an inventory of the items delivered in accordance with this section in a certificate of transition under section 117.171 of the Revised Code.