TITLE 47 RETIREMENT AND PENSIONS

Section 2. Employees' Retirement System of Georgia, 47-2-1 through 47-2-360.

ARTICLE 8 PROVISIONS APPLICABLE TO PARTICULAR GROUPS OF EMPLOYEES

47-2-292. Merit system of personnel administration for county revenue employees; membership in retirement system; contributions; credit for prior service.

The offices of the tax commissioners, tax collectors, and tax receivers of the counties of this state are declared to be adjuncts of the Department of Revenue, such offices assisting in the returning and collecting of state taxes. All tax commissioners, tax collectors, and tax receivers and employees in their offices shall be subject to a merit system of personnel administration, as promulgated by each such office, under which all such officials and employees shall perform services on the basis of merit, fitness, and efficiency.
The official in charge of such office, if he or she is responsible for the payment of the employees in that office, or the governing authority of the county, if the official and the employees are paid by it, shall deduct or collect from each member the employee contributions required by this chapter and shall remit the same to the retirement system as required by regulations. The state revenue commissioner is authorized and directed to pay from the funds appropriated for the operation of the Department of Revenue, the employer contributions required by this chapter, upon receipt of an invoice from the retirement system.
In addition to the regular employer contributions required by this chapter, the state revenue commissioner is authorized and directed to pay from the funds appropriated for the operation of the Department of Revenue an additional contribution, as determined by the board of trustees, in a regular monthly amount sufficient to amortize, within a period of not more than 20 years, the prior service values of such members.
Except for those persons holding office on June 30, 1983, and except as otherwise provided by subsection (f) of this Code section, any person who becomes a tax commissioner, tax collector, or tax receiver at any time after June 30, 1983, shall be a member of the retirement system under the provisions of Code Section 47-2-334 as a condition of holding office. Any person holding office as a tax commissioner, tax collector, or tax receiver on June 30, 1983, except such officials who are then members of the retirement system and except as otherwise provided by subsection (f) of this Code section, shall have the option of becoming a member of the retirement system, and such option must be exercised by not later than June 30, 1984. Such officials electing membership in the retirement system may obtain creditable service under the retirement system for actual previous service as tax commissioner, tax collector, or tax receiver or as an employee of any such official by paying to the board of trustees the regular employer and employee contributions for each year or portion thereof claimed as previous service, with the computation of such contributions being based on the compensation of the official at the time of becoming a member of the retirement system. In addition to such employer and employee contributions, the official claiming such previous service shall pay interest at the rate of 6 percent per annum on the amount of such contributions compounded annually from the time the previous service was rendered until payment is made to the board of trustees. The payment required for such previous service shall be made to the board of trustees at the time application is made for membership in the retirement system. Except for the right to obtain creditable service for previous service as provided in this subsection, any official holding office on June 30, 1983, who elects membership in the retirement system shall be under the provisions of Code Section 47-2-334.
Except for those persons in employment on June 30, 1983, and except as otherwise provided by subsection (f) of this Code section, any person who becomes an employee of a tax commissioner, tax collector, or tax receiver at any time after June 30, 1983, shall have the option, which must be exercised within 180 days after the date of employment, of becoming a member of the retirement system under the provisions of Code Section 47-2-334. Any person employed by a tax commissioner, tax collector, or tax receiver on June 30, 1983, except such employees who are then members of the retirement system and except as otherwise provided by subsection (f) of this Code section, shall have the option of becoming a member of the retirement system, and such option must be exercised by not later than June 30, 1984. Such employees electing membership in the retirement system may obtain creditable service under the retirement system for actual previous service as an employee of a tax commissioner, tax collector, or tax receiver by paying to the board of trustees the regular employer and employee contributions for each year or portion thereof claimed as previous service, with the computation of such contributions being based on the compensation of the employee at the time of becoming a member of the retirement system. In addition to such employer and employee contributions, the employee claiming such previous service shall pay interest at the rate of 6 percent per annum on the amount of such contributions compounded annually from the time the previous service was rendered until payment is made to the board of trustees. The payment required for such previous service shall be made to the board of trustees at the time application is made for membership in the retirement system. Except for the right to obtain creditable service for previous service as provided in this subsection, any person employed on June 30, 1983, who elects membership in the retirement system shall be under the provisions of Code Section 47-2-334.
Notwithstanding any other provisions of this Code section, no tax commissioner, tax collector, tax receiver, or any employee of any such official shall be eligible for membership in the retirement system if such official or employee is covered or becomes covered by any other public retirement or pension system, excluding social security coverage and coverage under any county or other local retirement or pension system. The provisions of subsections (a), (b), and (c) of this Code section shall apply to any tax officials or their employees who become members of the retirement system pursuant to subsections (d) and (e) of this Code section.

(a.1)Notwithstanding any other provision of this Code section, no person who first or again takes office or becomes employed on or after July 1, 2012, shall become a member of the retirement system pursuant to the provisions of this Code section. Any person serving in any such position on July 1, 2012, who continues in service without a break in service shall remain a member of this retirement system. The reelection of any such officer or the election of any eligible employee to such office shall not constitute a break in service.

(Ga. L. 1958, p. 637, § 1; Ga. L. 1963, p. 41, § 1; Ga. L. 1969, p. 1013, § 1; Ga. L. 1973, p. 880, § 1; Ga. L. 1983, p. 655, § 1; Ga. L. 1990, p. 527, § 1; Ga. L. 2010, p. 1207, § 32/SB 436; Ga. L. 2012, p. 1051, § 2/SB 286.)

The 2010 amendment, effective July 1, 2010, deleted former subsection (b), which read: "All individuals who served as such officials and employees on or after December 1, 1956, are eligible to become members of Division A of the retirement system. Any individual who becomes such an official or employee after August 1, 1958, shall become a member of Division A of the retirement system as a condition of his employment."; redesignated former subsections (c) and (d) as present subsections (b) and (c), respectively; inserted "or she" in the first sentence of present subsection (b); deleted former subsection (e), which read: "All tax commissioners, tax collectors, tax receivers, and the employees in their offices who were in service on or after December 1, 1956, shall be entitled to all prior service credits authorized under this chapter in the same manner as if they had been members of the retirement system on such date, provided that prior service credits shall be available only to persons who become members at the time coverage was originally extended to them. No prior service credit shall be available to a person who became such an official or employee after August 1, 1958. The value of the prior service credits under this Code section shall not be in excess of the value of 25 years of prior service."; redesignated former subsections (f) through (h) as present subsections (d) through (f), respectively; substituted "subsection (f)" for "subsection (h)" twice in present subsections (d) and (e); and, in the last sentence of present subsection (f), substituted "subsections (a), (b), and (c)" for "subsections (a), (c), and (d)" and substituted "subsections (d) and (e)" for "subsections (f) and (g)" near the end.

The 2012 amendment, effective July 1, 2012, added subsection (a.1).

Cross references.

- Creditable service not allowed for military service from which discharge was other than honorable, § 47-1-11.

Editor's notes.

- Ga. L. 1990, p. 527, § 3, not codified by the General Assembly, provides: "Any creditable service obtained prior to the effective date of this Act under the Employees' Retirement System of Georgia and under a local retirement or pension system by any person who is subject to the provisions of Code Section 47-2-292 of the Official Code of Georgia Annotated shall not be rescinded or forfeited as a result of the provisions of said Code Section 47-2-292 as it existed prior to the effective date of this Act [July 1, 1990], and such creditable service is ratified and confirmed."

Ga. L. 2010, p. 1207, § 1, not codified by the General Assembly, provides that: "The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010."

JUDICIAL DECISIONS

Plaintiff lacked property interest in continued employment.

- Plaintiff contended that O.C.G.A. § 47-2-292 mandated that employees of the Madison County Tax Commissioner's Office (TCO) be subject to a merit system under which the employees were entitled to a hearing prior to termination. However, the statute contained no such requirement, and plaintiff did not point to any evidence that the TCO of Madison County promulgated a merit system that required a hearing prior to termination for cause; accordingly, plaintiff was not entitled to a hearing prior to termination and did not have a protected property interest in continued employment with the TCO. Epps v. Watson, F. Supp. 2d (M.D. Ga. Oct. 30, 2008).

No vested interest in continued employment shown.

- In a racial discrimination suit, the trial court properly denied mandamus relief to the former employee because the former employee failed to show that the employer had a clear legal duty to maintain the former employee as an employee and there was no evidence showing that the former employee was ever a merit system employee with a vested interest in continued employment with the tax commissioner. Cochran v. Kendrick, 297 Ga. 655, 778 S.E.2d 1 (2015).

OPINIONS OF THE ATTORNEY GENERAL

Court clerks and employees not entitled to membership.

- Since there is no statutory authority for such membership, neither superior court clerks nor their employees are entitled to membership in the Employees' Retirement System of Georgia. 1976 Op. Att'y Gen. No. U76-8.

County tax officials and their employees are eligible for participation in the retirement system, provided the county tax office took timely and proper action to qualify as an adjunct of the State Revenue Department. 1962 Op. Att'y Gen. p. 367.

County tax officials must purchase prior creditable service.

- County tax commissioners, collectors, receivers, and employees of those officers, who avail themselves of the provisions of Ga. L. 1971, p. 93, § 1 and Ga. L. 1971, p. 96, § 2 (see O.C.G.A. § 47-2-93) must purchase all of the creditable service to which they are entitled. 1976 Op. Att'y Gen. No. 76-129.

State Revenue Department makes employer contributions.

- State Revenue Department is authorized and directed to make employer contributions in behalf of officials and employees of county tax offices which comply with all the conditions precedent set forth in this statute within the applicable time limitations expressly provided for therein. 1969 Op. Att'y Gen. No. 69-349 (see O.C.G.A. § 47-2-292).

Restriction of department's power to limit use of leave time.

- Department of Revenue does not have the authority to promulgate rules and regulations limiting the accumulation and use of sick, annual, and compensatory leave for county tax officials and employees. 1982 Op. Att'y Gen. No. 82-98.

Revenue Department required to pay employer contributions on forfeited leave used as creditable service for retirement benefits on behalf of eligible retiring county tax officials and employees. 1979 Op. Att'y Gen. No. 79-69.

Certification and documentation of forfeited leave.

- As the employer for the purposes of retirement system membership, the Department of Revenue may specify the manner in which the certification and documentation for forfeited leave of county tax officials and employees is made. 1982 Op. Att'y Gen. No. 82-98.

RESEARCH REFERENCES

Am. Jur. 2d.

- 60A Am. Jur. 2d, Pensions and Retirement Funds, § 1167 et seq.

C.J.S.

- 67 C.J.S., Officers and Public Employees, §§ 161, 313 et seq. 81A C.J.S., States, § 216.

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