HLS 15RS-289 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 9
BY REPRESENTATIVE HILL
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
RETIREMENT/MUNICIPAL EMP: Provides relative to enrollment of judges and
employees of the Local Tax Division of the Board of Tax Appeals in the Municipal
Employees' Retirement System
1 AN ACT
2To enact R.S. 11:1732(14)(a)(ix), relative to participation in the Municipal Employees'
3 Retirement System; to authorize participation by the Local Tax Division of the Board
4 of Tax Appeals; to provide employee qualifications for such participation; and to
5 provide for related matters.
6 Notice of intention to introduce this Act has been published
7 as provided by Article X, Section 29(C) of the Constitution
8 of Louisiana.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 11:1732(14)(a)(ix) is hereby enacted to read as follows:
11 ยง1732. Definitions
12 The following words and phrases, as used in this Chapter, unless a different
13 meaning is plainly required by the context, shall have the following meaning:
14 * * *
15 (14)(a) "Employer" or "participating employer" shall mean:
16 * * *
17 (ix) Notwithstanding any provision of law to the contrary, the Local Tax
18 Division of the Board of Tax Appeals, pursuant to an agreement with the board.
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-289 ORIGINAL
HB NO. 9
1 Section 2. Beginning on the effective date of an agreement between the board of the
2Municipal Employees' Retirement System and the Local Tax Division of the Board of Tax
3Appeals, the Local Tax Division judge and all employees who are compensated exclusively
4by the Local Tax Division, who are appointed or hired on or after the effective date of such
5an agreement, and who fulfills the definition of "employee" provided in R.S. 11:1732(13)
6shall participate in and contribute to the Municipal Employees' Retirement System. Any
7Local Tax Division judge or employee who is compensated exclusively by the Local Tax
8Division of the Board of Tax Appeals, who is on the payroll of the Local Tax Division on
9the effective date of an agreement for participation, and who fulfills the definition of
10"employee" provided in R.S. 11:1732(13) may make an irrevocable election to participate
11in and contribute to the Municipal Employees' Retirement System.
12 Section 3. This Act shall become effective upon signature by the governor or, if not
13signed by the governor, upon expiration of the time for bills to become law without signature
14by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
15vetoed by the governor and subsequently approved by the legislature, this Act shall become
16effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 9 Original 2015 Regular Session Hill
Abstract: Authorizes judges and employees of the Local Tax Division of the Board of Tax
Appeals to participate in the Municipal Employees' Retirement System (MERS).
Present law establishes MERS and authorizes certain entities that are not municipalities to
participate in such system by agreement. Proposed law adds the Local Tax Division of the
Board of Tax Appeals to the list of entities authorized to participate in MERS by agreement
with the system board of trustees.
Proposed law requires all new judges and employees who are compensated exclusively by
the Local Tax Division to participate in MERS if the judge or employee meets the definition
of "employee" in present law for MERS. Such definition requires an employee to be
actively employed by a participating employer on a permanent, regularly scheduled basis of
at least an average of thirty-five hours per week. Proposed law further authorizes any judge
or employee of the Local Tax Division who is on the payroll of the Local Tax Division on
the effective date of any agreement for participation in MERS to join MERS at the judge or
employee's option.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-289 ORIGINAL
HB NO. 9
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 11:1732(14)(a)(ix))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.