2013 Kentucky Revised Statutes CHAPTER 15 - DEPARTMENT OF LAW 15.460 Supplemental payments and pension contributions to local governments from fund -- Supplements to qualified police officers, sheriffs, and deputy sheriffs -- Receipt of supplements during period of military activation.
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15.460 Supplemental payments and pension contributions to local
governments from fund -- Supplements to qualified police officers,
sheriffs, and deputy sheriffs -- Receipt of supplements during period of
military activation.
(1)
(2)
(3)
Except as provided in subsection (4)(a) of this section, beginning July 15,
1998, an eligible local unit of government shall be entitled to receive annually a
supplement of two thousand seven hundred fifty dollars ($2,750) for each
qualified police officer it employs, and beginning on July 1, 1999, an annual
supplement of three thousand dollars ($3,000) for each qualified police officer it
employs, plus an amount equal to the required employer's contribution on the
supplement to the defined benefit pension plan to which the officer belongs, but
no more than the required employer's contribution to the County Employees
Retirement System hazardous duty category. In the case of County Employees
Retirement System membership, the pension contribution on the supplement
shall be paid whether the officer enters the system under hazardous duty
coverage or nonhazardous coverage. The local unit of government shall pay
the amount received for retirement coverage to the appropriate retirement
system to cover the required employer contribution on the pay supplement.
Should the foundation program funds be insufficient to pay employer
contributions to the system, then the total amount available for pension
payments shall be prorated to each eligible government so that each receives
the same percentage of required pension costs attributable to the cash salary
supplement.
Each qualified police officer, whose local government receives a supplement
pursuant to subsection (1) of this section, shall be paid by the local government
the supplement which his or her qualifications brought to the local government.
The supplement paid each police officer shall be in addition to his or her
regular salary and, except as provided in subsection (4)(b) of this section, shall
continue to be paid to an officer who is a member of:
(a) The Kentucky National Guard during any period of activation under Title
10 or 32 of the United States Code or KRS 38.030; or
(b) Any reserve component of the United States Armed Forces during any
period of activation with the United States Armed Forces.
(a) Each qualified sheriff who receives the maximum salary allowed by
Section 246 of the Kentucky Constitution and KRS 64.527 shall not
receive a supplement.
(b) Each qualified sheriff who does not receive the maximum salary allowed
by Section 246 of the Kentucky Constitution and KRS 64.527, excluding
the expense allowance provided by KRS 70.170, shall upon annual
settlement with the fiscal court under KRS 134.192, receive that portion of
the supplement that will not cause his or her compensation to exceed the
maximum salary.
(c) Each qualified sheriff who seeks to participate in the fund shall forward a
copy of the annual settlement prepared under KRS 134.192 to the fund.
The sheriff shall reimburse the fund if an audit of the annual settlement
conducted pursuant to KRS 134.192 reflects that the sheriff received all or
a portion of the supplement in violation of this section. A sheriff who fails
(d)
(4)
(a)
(b)
to provide a copy of the annual settlement to the fund or to reimburse the
fund after correction by audit, if required, shall not be qualified to
participate in the fund for a period of two (2) years.
Each qualified deputy sheriff shall receive the supplement from the sheriff
if the sheriff administers his or her own budget or from the county
treasurer if the sheriff pools his or her fees. The failure of a sheriff to
comply with the provisions of this section shall not affect the qualification
of his or her deputies to participate in the fund.
Eligible local units of government shall receive the salary supplement,
excluding funds applicable to the employer's pension fund contribution,
provided in subsection (1) of this section for distribution to an officer who
is eligible under subsection (2) of this section.
A qualified police officer receiving a salary supplement during any period
of military activation, as provided in subsection (2) of this section, shall
not be entitled to receive the employer's pension system contribution, and
the salary supplement shall not be subjected to an employee's
contribution to a pension system. The salary supplement shall otherwise
be taxable for all purposes.
Effective:July 12, 2012
History: Amended 2012 Ky. Acts ch. 86, sec. 1, effective July 12, 2012. -Amended 2009 Ky. Acts ch. 10, sec. 53, effective January 1, 2010. -- Amended
1998 Ky. Acts ch. 244, sec. 3, effective July 15, 1998; ch. 510, sec. 3, effective
July 15, 1998; and ch. 606, sec. 56, effective July 15, 1998. -- Amended 1988
Ky. Acts ch. 11, sec. 13, effective July 15, 1988; and ch. 366, sec. 2, effective
July 15, 1988. -- Amended 1982 Ky. Acts ch. 246, sec. 9, effective July 1, 1982.
-- Amended 1980 Ky. Acts ch. 297, sec. 1, effective July 15, 1980. -- Amended
1974 Ky. Acts ch. 74, Art. V, sec. 24(10). -- Created 1972 Ky. Acts ch. 71,
sec. 6.
2012-2014 Budget Reference. See State/Executive Branch Budget, 2012 Ky. Acts
ch. 144, Pt. I, H, 2, (2) at 1128.
2012-2014 Budget Reference. See State/Executive Branch Budget, 2012 Ky. Acts
ch. 144, Pt. I, H, 2, (3) at 1128.
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