reglab/housing_qa huggingface dataset:
CO Code § 24-53-103 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 53 - Public Employees' Social Security|§ 24-53-103. Employee Contribution

  Every employee of the political subdivision whose services are covered by an agreement entered into pursuant to the provisions of section 24-53-102 shall be required to pay for the period of such coverage into the contribution fund, established pursuant to the provisions of section 24-53-105, contributions with respect to wages, as defined in section 24-53-101, equal to the amount of tax which would be imposed by the federal insurance contributions act if such services constituted employment within the meaning of that act. Such liability shall arise in consideration of the retention of the employee in the service of the political subdivision, or his entry upon such service, after July 1, 1987.    The contribution imposed by the provisions of this section shall be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.    If more or less than the correct amount of the contribution imposed by the provisions of this section is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the department shall prescribe.     Source: L. 87: Entire article added, p. 1081, § 2, effective July 1.
CO Code § 24-53-106 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 53 - Public Employees' Social Security|§ 24-53-106. Rules and Regulations

 The department shall make and publish such rules and regulations, not inconsistent with the provisions of this article, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under this article.   Source: L. 87: Entire article added, p. 1084, § 2, effective July 1.
CO Code § 24-53-107 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 53 - Public Employees' Social Security|§ 24-53-107. Studies and Reports

 The department may study the problem of old-age, survivors', disability, and health insurance protection for employees of local governments and their instrumentalities covered by this article and concerning the operation of agreements made and plans approved under this article. Information concerning the administration of this article may form a part of the annual report of the department.   Source: L. 87: Entire article added, p. 1084, § 2, effective July 1.
CO Code § 24-53-109 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 53 - Public Employees' Social Security|§ 24-53-109. Coverage of Agricultural Inspectors

  On and after January 1, 1955, the provisions of this article are extended to individuals employed pursuant to an agreement entered into pursuant to the provisions of section 205 of the "Agricultural Marketing Act of 1946", 7 U.S.C. sec. 1624, or section 14 of the "Perishable Agricultural Commodities Act of 1930", 7 U.S.C. sec. 499n, between the state of Colorado and the United States department of agriculture to perform services as inspectors of agricultural products who are not eligible for coverage pursuant to the public employees' retirement association because of the temporary nature of their positions.    The department of agriculture is authorized to make necessary deductions from the salaries of such temporary employees, and to make the payment of contributions as provided in sections 24-53-104 and 24-53-105, and to do such other things as are necessary pursuant to the law to bring about such coverage.    In case any of such temporary employees who are so covered pursuant to the provisions of subsection (1) of this section thereafter become eligible to be members of the said public employees' retirement association, as may be determined by the board of trustees of the association, such persons shall thereupon cease to be subject to the coverage provided for in subsection (1) of this section and shall forthwith become members of said association as otherwise provided by law.     Source: L. 87: Entire article added, p. 1086, § 2, effective July 1.
CO Code § 24-53-110 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 53 - Public Employees' Social Security|§ 24-53-110. Civil Employees of National Guard

 Effective January 1, 1954, the provisions of this article are extended to civilian employees of the Colorado National Guard who are employed pursuant to the provisions of section 90 of the "National Defense Act", now codified at 32 U.S.C. sec. 709, as amended, and paid from funds allotted to the Colorado National Guard by the department of defense and who are not eligible for coverage pursuant to the public employees' retirement association, and, upon presentation of reports and payment of contributions as provided in sections 24-53-104 and 24-53-105, they shall be entitled to the basic protection afforded such employees, their dependents, and their survivors accorded to others by the federal old-age, survivors', disability, and health insurance system embodied in the social security act.   Source: L. 87: Entire article added, p. 1086, § 2, effective July 1. L. 2005: Entire section amended, p. 769, § 42, effective June 1.
CO Code § 24-53-111 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 53 - Public Employees' Social Security|§ 24-53-111. Transfer of Powers, Duties, and Obligations

 On and after March 26, 1984, all powers, duties, and obligations pursuant to this article which were undertaken prior to March 26, 1984, by the division of employment and training of the department shall be undertaken by the department.   Source: L. 87: Entire article added, p. 1086, § 2, effective July 1.
CO Code § 24-54-101.5 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-101.5. Retirement Plans or Systems - Exemption

 A retirement plan or system established pursuant to a provision of law other than this article may elect not to be covered under this article.   Source: L. 2007: Entire section added, p. 396, § 1, effective August 3.
CO Code § 24-54-102 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-102. Type of Plan or System

 Any plan or system adopted pursuant to the provisions of this article shall be based either on the purchase of an insured group plan of retirement annuities funded through a group carrier or on a noninsured trust retirement plan; or such plan or system may provide for participation in the public employees' retirement association as provided in article 51 of this title.   Source: L. 87: Entire article added, p. 1087, § 2, effective July 1.
CO Code § 24-54-103 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-103. Prior Service Benefits

 Employees of a county, municipality, political subdivision, or other participating entity that adopts a retirement plan or system may receive prior service benefits not to exceed five years to be funded entirely by the county, municipality, political subdivision, or other participating entity; but prior service benefits in excess of five years may be allowed if funded entirely by the employee.   Source: L. 87: Entire article added, p. 1087, § 2, effective July 1. L. 97: Entire section amended, p. 156, § 5, effective March 28. L. 2005: Entire section amended, p. 359, § 2, effective April 22.
CO Code § 24-54-104 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-104. Funds for Plan or System - Additional Contribution

  Except as otherwise provided in this section, any plan or system adopted pursuant to this article 54 shall require participants to contribute a percentage of their salaries toward the cost thereof, such rate of contribution to be not less than three percent of the participant's basic salary or wage. Participation in the public employees' retirement association shall be as provided by article 51 of this title 24.    The governing body of each county, municipality, political subdivision, or other participating entity shall establish the percentage of the governing body's contribution to any plan or system, adopted pursuant to this article 54, made on behalf of the participant of the county, municipality, political subdivision, or other participating entity. The amount of the contribution made on behalf of each participant shall not be less than three percent of the participant's basic salary or wage. The percentage of the contribution made by a county, municipality, political subdivision, or other participating entity to any plan or system and the percentage of the contribution made by the participant to a plan or system need not be the same as long as the percentage of the contribution made by either is not less than three percent of the participant's basic salary or wage.    When a plan or system in lieu of social security benefits is established pursuant to the provisions of section 24-54-101 (5), such plan may require additional contributions from the county, municipality, political subdivision, or other participating entity and its employees, and said contributions shall be set at a rate not to exceed the total contribution required by the county, municipality, political subdivision, or other participating entity and its employees pursuant to the "Federal Insurance Contributions Act", as defined in section 24-53-101.    Any plan or system adopted pursuant to this article may, pursuant to the provisions of section 414 (h)(2) of the federal "Internal Revenue Code of 1986", as amended, provide that the county, municipality, political subdivision, or other participating entity may elect to pick up the contributions of employee or elected official participants required in this section.     Source: L. 87: Entire article added, p. 1087, § 2, effective July 1. L. 97: Entire section amended, p. 156, § 6, effective March 28. L. 2004: (1) and (2) amended, p. 86, § 1, effective August 4. L. 2005: Entire section amended, p. 359, § 3, effective April 22. L. 2007: (1) and (2) amended, p. 396, § 2, effective August 3. L. 2019: (1) and (2) amended, (HB 19-1299), ch. 211, p. 2218, § 1, effective August 2.
CO Code § 24-54-105 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-105. Insurer Authorized to Do Business in State - County, Municipal, or Political Subdivision Charge

  Any group annuity contract purchased pursuant to the provisions of this article shall be obtained from a life insurance company duly authorized to do an insurance and annuity business in this state, responsible and financially sound considering the extent and duration of coverage required.    The consideration paid by any county, municipality, or political subdivision pursuant to any group annuity contract shall be a proper charge against the county, municipality, or political subdivision participating in any such contract.     Source: L. 87: Entire article added, p. 1088, § 2, effective July 1. L. 2005: (2) amended, p. 360, § 4, effective April 22.
CO Code § 24-54-107.5 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-107.5. Boards of Retirement - Requirements - Plans or Systems Comprised of One or More Counties, One or More Municipalities, and One or More Political Subdivisions

  A person who has been adjudicated of violating any provision of this article or who has been convicted of a felony or any crime involving the misappropriation of funds shall not be elected or continue to serve as a member of a joint board of retirement created pursuant to section 24-54-107 (5).    Members of a joint board of retirement created pursuant to section 24-54-107 (5) shall be entitled to one hundred dollars compensation for each meeting attended and may be reimbursed by the retirement plan or system for any actual and necessary expenses incurred in the conduct of their official duties on the joint board.    A joint board of retirement created pursuant to section 24-54-107 (5) shall obtain insurance or self-insure against liability that arises out of, or in connection with, the performance of duties by any joint board member or employee of the retirement plan or system.    A joint board of retirement created pursuant to section 24-54-107 (5) shall set the time and place of meetings, conduct the meetings in accordance with the provisions of part 4 of article 6 of this title, and maintain a record of its proceedings.    A joint board of retirement created pursuant to section 24-54-107 (5) may hold discussions in executive session pursuant to section 24-6-402 (4), which shall be closed to the public.    A vote of a joint board of retirement created pursuant to section 24-54-107 (5) shall occur only when a quorum is present.    A member of a joint board of retirement created pursuant to section 24-54-107 (5) shall not engage in any activity that might result in a conflict of interest with the member's functions as a fiduciary for the retirement plan or system.     Source: L. 2005: Entire section added, p. 363, § 10, effective April 22.
CO Code § 24-54-108 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-108. Control and Management of Plan or System

  The retirement board of any association formed pursuant to the provisions of section 24-54-106 shall have full and complete control and management of any retirement plan provided for and authorized by this article, other than matters relating to participation in the public employees' retirement association. Such retirement board shall make all necessary rules and regulations for managing and discharging its duties, for its own government and procedure in so doing, and for the preservation and protection of any fund or annuity contract.    Such retirement board shall determine what type of retirement plan in which to participate and shall select, on the basis of the most sound proposal:   An insurance company qualified under section 24-54-105 (1); or    A noninsured trust retirement plan, with a bank or trust company authorized to exercise trust powers in this state as trustee, invested by the trustee pursuant to the provisions of part 3 of article 1 of title 15, C.R.S., but of the initial and subsequent sums of money available for investment, the trustee shall invest only in such investments as are specified in section 24-54-112; or    A noninsured trust retirement plan, invested by the treasurer of the plan in such securities as are specified in section 24-54-112; or    Participation in the public employees' retirement association, pursuant to article 51 of this title.       The retirement board shall hear and decide all applications for relief, pensions, annuities, retirement, or other benefits pursuant to the plan or system adopted. A record of such action and all other matters properly coming before said retirement board shall be kept and preserved.    The treasurer of the most populous county, municipality, or political subdivision shall be ex officio the treasurer of any association formed pursuant to the provisions of section 24-54-106 and establishing a noninsured trustee retirement plan or system. If any municipality or political subdivision alone adopts such a plan or system, the treasurer thereof shall serve as the treasurer of such plan or system. No fee therefor shall be charged by the treasurer pursuant to the provisions of section 30-1-102, C.R.S., or any other provision of law.     Source: L. 87: Entire article added, p. 1089, § 2, effective July 1. L. 97: (2)(b), (2)(c), and (4) amended, p. 153, § 1, effective March 28. L. 2005: (4) amended, p. 363, § 7, effective April 22.
CO Code § 24-54-108.5 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-108.5. Control and Management of Individual County Plan

  The retirement board of any individual county retirement plan shall have full and complete control and management of any retirement plan provided for and authorized by this article, other than matters relating to participation in the public employees' retirement association. Such retirement board shall make all necessary rules for managing and discharging its duties, for its own government and procedure in so doing, and for the preservation and protection of any fund or annuity contract.    The retirement board of any individual county retirement plan shall determine what type of retirement plan in which to participate and shall select, on the basis of the most sound proposal:   An insurance company qualified under section 24-54-105 (1); or    A noninsured trust retirement plan, with a bank or trust company authorized to exercise trust powers in this state as trustee, invested by the trustee pursuant to the provisions of part 3 of article 1 of title 15, C.R.S., but, of the initial and subsequent sums of money available for investment, the trustee shall invest only in such investments as are specified in section 24-54-112; or    A noninsured trust retirement plan, invested by the treasurer of the plan in such securities as are specified in section 24-54-112; or    Participation in the public employees' retirement association, pursuant to article 51 of this title.       The retirement board of any individual county retirement plan shall hear and decide all applications for relief, pensions, annuities, retirement, or other benefits pursuant to the plan or system adopted. A record of such action and all other matters properly coming before said retirement board shall be kept and preserved.    The county treasurer shall serve as the treasurer of the individual county retirement plan. No fee therefor shall be charged by the treasurer pursuant to the provisions of section 30-1-102, C.R.S., or any other provision of law.     Source: L. 97: Entire section added, p. 154, § 2, effective March 28.
CO Code § 24-54-109 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-109. County, Municipal, or Political Subdivision Retirement Fund - Tax

  Any county adopting a retirement plan as authorized by this article shall establish a county officials' and employees' retirement fund, which fund is hereby authorized. The board of county commissioners may levy a retirement fund tax, in addition to any other tax authorized by law, on all of the taxable property within said county, the proceeds of which shall be deposited to the credit of said fund for appropriation to pay the costs and expenses of and the employer contributions pursuant to said retirement plan.    Any municipality adopting a retirement plan as authorized by this article shall establish a municipal officials' and employees' retirement fund. The city council or board of trustees, in addition to any other tax authorized by law, may levy a retirement fund tax on all the taxable property within said municipality, the proceeds of which shall be deposited to the credit of said fund for appropriation to pay the costs and expenses of and the employer contributions pursuant to said retirement plan.    Any political subdivision adopting a retirement plan or system as authorized by this article shall establish a political subdivision employees' retirement fund, which fund is hereby authorized. The board of directors may levy a retirement fund tax, in addition to any other tax authorized by law, on all of the taxable property within the political subdivision, the proceeds of which shall be deposited to the credit of said fund for appropriation to pay the costs and expenses of and the employer contributions pursuant to said retirement plan or system. Such tax, when added to other taxes levied by the political subdivision, shall not exceed any limitation on taxation established by law.     Source: L. 87: Entire article added, p. 1089, § 2, effective July 1. L. 2005: (3) amended, p. 363, § 8, effective April 22.
CO Code § 24-54-110 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-110. Exemption Authorized - Conditions

 Any municipality is authorized to exempt the city manager and key management staff who report directly to the city manager or directly to the city council from the provisions of this article.   Source: L. 87: Entire article added, p. 1090, § 2, effective July 1; entire section amended, p. 1589, § 65, effective July 1.
CO Code § 24-54-111 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-111. Funds Not Subject to Process

 Except for assignments for child support purposes as provided for in sections 14-10-118 (1) and 14-14-107, C.R.S., as they existed prior to July 1, 1996, for income assignments for child support purposes pursuant to section 14-14-111.5, C.R.S., for writs of garnishment that are the result of a judgment taken for arrearages for child support or for child support debt, for payments made in compliance with a properly executed court order approving a written agreement entered into pursuant to section 14-10-113 (6), C.R.S., and for restitution that is required to be paid for the theft, embezzlement, misappropriation, or wrongful conversion of public property or in the event of a judgment for a willful and intentional violation of fiduciary duties pursuant to this article where the offender or a related party received direct financial gain, none of the moneys, funds, annuities, individual accounts, or other benefits specified in this article shall be assignable either in law or in equity or be subject to execution, levy, attachment, garnishment, or other legal process.   Source: L. 87: Entire article added, p. 1090, § 2, effective July 1; entire section amended, p. 590, § 29, effective July 1. L. 96: Entire section amended, p. 623, § 35, effective July 1; entire section amended, p. 1460, § 4, effective January 1, 1997. L. 2005: Entire section amended, p. 74, § 9, effective August 8.   Editor's note: Amendments to this section by Senate Bill 96-002 and Senate Bill 96-204 were harmonized.
CO Code § 24-54-112 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 54 - County, Municipal, and Political Subdivision Officers' and Employees' Retirement Systems|§ 24-54-112. Investments

  The retirement board shall have complete control and authority to invest the funds of the plan.    and    (Deleted by amendment,L. 2000, p. 752, § 1, effective August 2, 2000.)    Funds of the plan shall be managed and invested by the retirement board of such plan in accordance with the prudent investor rule and the other standards and provisions for trustees set forth in the "Colorado Uniform Prudent Investor Act", article 1.1 of title 15, C.R.S.    The limitations specified in subsection (4) of this section shall not apply to investments self-directed by participants in the plan.     Source: L. 97: Entire section added, p. 154, § 3, effective March 28. L. 2000: Entire section amended, p. 752, § 1, effective August 2.