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Earlier editions: 2026-07

Title 2 — Administration and Personnel

Lassen County Municipal Code Ch. 2.48 Employee Retirement System

Lassen County Municipal Code · 2026-10 edition · updated 2026-10-04 · Lassen County

Cite as: Lassen County Municipal Code Chapter 2.48 · Text as of 2026-10-04

§ 2.48.010. Contract—Authorization.

A contract is authorized between the board of supervisors and the board of administration, California State Employees' Retirement System, a copy of this contract being attached hereto marked "Exhibit A," and by such reference made a part hereof as though herein set out in full.

The chairperson of the board of supervisors is authorized, empowered, and directed to execute this contract for and on behalf of the agency.

(Ord. 251 §§ 1, 2, 1947)

Exceptions & meaning →

§ 2.48.020. Contract—Amendment authorization.

An amendment to the contract between the board of supervisors and the Board of Administration, California State Employees' Retirement System is authorized, a copy of the amendment being attached hereto, marked "Exhibit A," and by such reference made a part hereof as though herein set out in full.

The chairperson of the board of supervisors is authorized, empowered, and directed to execute this amendment for and on behalf of the agency.

(Ord. 383 §§ 1, 2, 1968)

Exceptions & meaning →

§ 2.48.030. Contract—Paragraphs 1 through 9 stricken and replaced by paragraphs 1…

Exhibit A. Paragraphs 1 through 9 are stricken from the contract as executed effective January 1, 1947, and as amended effective October 1, 1957, and are replaced by the following paragraphs numbered 1 through 12 inclusive:

"l. All words and terms used herein which are defined in the State Employees' Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. 'Normal retirement age' shall mean age 60 for miscellaneous members and age 55 for local safety members.
"2. Public Agency shall participate in the State Employees' Retirement System from and after January 1, 1947, making its employees as hereinafter provided, members of said System subject to all provisions of the State Employees' Retirement Law except such as apply only on election of a contracting agency and are not provided for herein and to all amendments to said Law hereafter enacted except such as by express provision thereof apply only on the election of contracting agencies.
"3. Employees of Public Agency in the following classes shall become members of said Retirement System except such in each such class as are excluded by law or this agreement:
"a. County Peace Officers and Constables (herein referred to as local safety members).
"b. Employees other than local safety members (herein referred to as miscellaneous members).
The following employees shall be excluded from membership in said Retirement System:
NO ADDITIONAL EXCLUSIONS NO ADDITIONAL EXCLUSIONS
"4. The fraction of final compensation to be provided for each year of credited service as a miscellaneous member upon retirement at normal retirement age shall be 1/60 and shall be applied as provided in Section 21251.1 of said Retirement Law and reduced to 1/90 for members covered under Federal Social Security in accordance with Section 21251.14 of said Retirement Law provided, however, that said reduced fraction shall apply with respect to all current service of such member whether or not the service is included in Federal Social Security.
"5. The fraction of final compensation to be provided for each year of credited service as a local safety member shall be determined in accordance with Section 21252.4 of said Retirement Law.
"6. Benefits on account of prior service shall be 100% of the fraction of final compensation specified for miscellaneous members in Paragraph 4 above, but computed in accordance with Section 21253 of said Retirement Law, and for local safety members shall be 100% of the fraction established in accordance with Paragraph 5; provided, however, as to miscellaneous members, that said fraction shall be reduced by one-third for application to the first $400.00 per month of final compensation of any member whose position is covered by Federal Social Security for all prior service of such member, whether or not the service is included in Federal Social Security.
"7. The retirement benefits payable upon retirement for ordinary disability shall not be affected by the modification provided in Paragraph 4 of this contract except that for the purposes of the limit on any such allowance imposed under Section 21297 , Government Code, allowances for retirement for service shall be computed according to modified formula set out in Paragraph 4 of the contract.
All other provisions of this contract shall be fully applicable to the computation of allowances upon retirement for disability.
"8. Contributions for miscellaneous members shall be subject to Section 20601.5 of said Retirement Law, said section providing for a reduction in rates of contribution as such rates relate to the first $400.00 of monthly compensation and 100% of such rates as they apply to the remainder of the monthly compensation. Members whose positions are excluded from Social Security coverage shall contribute in accordance with Sections 20601 and 20607.5 of said Retirement Law.
"9. The following additional provisions of the State Employees' Retirement Law which apply only upon election of a contracting agency shall apply to the Public Agency and its employees:
"a. Section 20024.01 (defining "final compensation" on the basis of a period of three consecutive years). "b. Section 21258(b) (providing a minimum retirement allowance of $720.00 per year under certain conditions).
"c. Section 21367.51 (providing a $400.00 death benefit upon death after retirement).
"d. Section 20025 (providing for inclusion of compensation without limit in computations where compensation is a factor).
"e. Section 21365.5 (providing a monthly allowance in lieu of the basic death benefit for certain survivors of a member who dies in employment after qualifying for voluntary service retirement).
"f. Section 21251.3 (providing for the recalculation of allowances to persons retired prior to October 1, 1957 in accordance with the contract as amended on said date providing that no allowances are to be decreased by such recalculation). "Final compensation" shall be determined in accordance with Section 20024 instead of Section 20024.01.
"g. Section 20834.1 (providing for crediting prior service not otherwise creditable when the member has 10 or more years of current service).
"h. Section 20021.6 (providing that Constables and deputy Constables be included in the "County Peace Officer" category effective October 1, 1957).
"10. Public Agency shall contribute to said Retirement System as follows:
"a. With respect to miscellaneous members, the county shall contribute the following percentages of monthly salaries earned as miscellaneous members of said System:
"(1) 1.823 percent until December 31, 1971 on account of the liability for prior service benefits.
"(2) 5.842 percent on account of the liability for current service benefits.
"b. With respect to local safety members, the county shall contribute the following percentages of monthly salaries earned as local safety members of said System:
"(1) 5.027 percent until December 31, 1971 on account of the liability for prior service benefits.
"(2) 7.773 percent on account of the liability for current service benefits.
"c. A reasonable amount per annum, as fixed by Board to cover the costs of administering said System as it affects the employees of Public Agency, not including the costs of special valuations or the periodical investigation and valuation required by law, provided that said amount shall be determined on the basis of the number of employees of Public Agency who are reported as members on the payroll covering one month of each year to be designated by the System or with respect to the first year of participation, on the effective date of said participation.
"d. A reasonable amount as fixed by the Board, payable in one installment as the occasions arise, to cover costs of special valuations on account of employees of Public Agency, and costs of the periodical investigation and valuation required by law.
"11. Contributions required of Public Agency and its employees shall be subject to adjustment by Board on account of amendments to the State Employees' Retirement Law, and on account of the experience under the Retirement System as determined by the periodical investigation and valuation required by said Retirement Law.
"12. Contributions required of Public Agency and its employees shall be paid by Public Agency to the Retirement System within thirty days after the end of the period to which said contributions refer. If more or less than the correct amount of contributions is paid for any period, proper adjustment shall be made in connection with subsequent remittances, or adjustments on account of errors in contributions required of any employee may be made by direct cash payments between the employee and Board. Payments by Public Agency to Board may be made in the form of warrants, bank checks, bank drafts, certified checks, money orders, or cash."

(Ord. 383, 1968)

Exceptions & meaning →

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