2006 Louisiana Laws - RS 11:1903 — Admission of taxing districts; district indigent defender programs; soil and water conservation districts

§1903.  Admission of taxing districts; district indigent defender programs; soil and water conservation districts

A.  Any taxing district of a parish that qualifies as an employer pursuant to R.S. 11:1902(13) or any branch or section of a parish that qualifies as an employer pursuant to R.S. 11:1902(13) including a hospital district, water district, library, district indigent defender program in this state, or soil and water conservation district in this state is hereby authorized to submit for approval by the board of trustees a plan for extending the benefits of this Chapter to employees of such district.  Each such plan or any amendment thereof shall be approved by the board of trustees if it finds that such plan, or such plan as amended, is in conformity with such requirements as are provided in regulations of the board of trustees, except that no such plan shall be approved unless:

(1)  it is in conformity with the requirements of this Chapter and applicable state law;

(2)  it provides that all services which are performed in the employ of the political subdivision or instrumentality, by any employees thereof, shall be covered by the plan;

(3)  it specifies the source or sources from which the funds necessary to make the payments required by Paragraph (1) of Subsection C and by Subsection D of this Section are expected to be derived and contains reasonable assurance that such sources will be adequate for such purpose;

(4)  it provides for such methods of administration of the plan by the district as are found by the board of trustees to be necessary for the proper and efficient administration thereof;

(5)  it provides that the political subdivision or instrumentality will make such reports, in such form and containing such information, as the board of trustees may from time to time require and comply with such provisions as the board of trustees may from time to time find necessary to assure the correctness and verification of such reports; and

(6)  it authorizes the system to terminate the plan in its entirety in the discretion of the board of trustees if it finds that there has been a failure to comply substantially with any provision contained in such plan, such termination to take effect at the expiration of such notice and on such conditions as may be provided by regulations of the board of trustees.

B.  The board of trustees shall not finally refuse to approve a plan submitted under Subsection A of this Section, and shall not terminate an approved plan, without reasonable notice and opportunity for hearing to each district affected thereby.  The board of trustees' decision in any such case shall be final, conclusive, and binding unless an appeal be taken by the political subdivision or instrumentality aggrieved thereby to the district court in accordance with the provisions of law with respect to review of civil causes by certiorari.

C.(1)  Each district as to which a plan has been approved under this Section shall pay into the system contributions, with respect to earnings as defined in R.S. 11:1902(11), at such time or times as the board of trustees may by regulation prescribe, in the amounts and at the rates prescribed by the board of trustees as set forth in Part VII of this Chapter.

(2)  Every political subdivision or instrumentality required to make payments under Paragraph (1) of this Subsection as authorized, in consideration of the employee's retention in, or entry upon, employment after enactment of this Chapter, to impose upon its employees, as to services which are covered by an approved plan, a contribution with respect to earnings equal to such amount as may be provided in Parts III and IV of this Chapter, and to deduct the amount of such contribution from the earnings as and when paid.  Contributions so collected shall be paid into the contribution fund in partial discharge of the liability of such political subdivision or instrumentality under Paragraph (1) of this Subsection.  Failure to deduct such contribution shall not relieve the employee or employer of liability therefor.

D.  Delinquent payments due under Paragraph (1) of Subsection C of this Section, may, with interest at the rate of six percent per annum, be recovered by action in a court of competent jurisdiction against the district subdivision or instrumentality liable therefor or may, upon due certification of delinquency and at the request of the board of trustees, be deducted from any other moneys payable to such district by any department or agency of the state.

E.  If any plan entered into under this Section is terminated, the taxing district, branch, or section of a parish which terminates its plan may not again participate in the system pursuant to this Section, unless approved by the board of trustees and the Joint Legislative Retirement Committee.

F.  REPEALED BY ACTS 1993, NO. 320, §1.

G.  REPEALED BY ACTS 1993, NO. 321, §1.

H.  On and after July 1, 1997, all plans submitted for approval under Subsection A of this Section shall be enrolled in Plan A or Plan C.  Effective January 1, 2003, an exception shall exist for those employers who maintained an agreement for accounting and benefit services with a parish participating in Plan B and uniformly enrolled all eligible employees in Plan B.  Employers meeting this exception may execute an agreement for participation in Plan B with the approval of the board of trustees.  This exception shall not apply to employers whose eligible employees were not all uniformly enrolled in Plan B previously.

Acts 1979, No. 765, §1, eff. Jan. 1, 1980.  Amended by Acts 1981, No. 232, §1; Acts 1983, No. 213, §1; Acts 1983, No. 214, §1; Acts 1985, No. 398, §1, eff. July 10, 1985; Acts 1988, No. 133, §1; Acts 1991, No. 674, §1, eff. July 18, 1991; Acts 1991, No. 686, §4, eff. Dec. 31, 1991; Redesignated from R.S. 33:6103 by Acts 1991, No. 74, §§3, 5, eff. June 25, 1991; Acts 1993, No. 320, §1; Acts 1993, No. 321, §1; Acts 1997, No. 867, §1, eff. July 1, 1997; Acts 2003, No. 819, §1, eff. July 1, 2003; Acts 2006, No. 508, §1, eff. June 22, 2006.