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24-11-816. Membership — Contributions.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-11-816. Membership — Contributions.
(a)(1) Within sixty (60) days from July 1, 1975, each full-paid firefighter and each part-paid firefighter whose salary is fifty dollars ($50.00) or more per month, each part-paid firefighter whose salary is less than fifty dollars ($50.00) per month, and each active volunteer firefighter employed in the fire department of any city or town in this state, who desires that he or she and his or her beneficiaries participate in the firemen's relief and pension fund of the city or town, as created under §§ 24-11-801 — 24-11-807, 24-11-809, 24-11-813 — 24-11-815, and 24-11-818 — 24-11-820, shall file a statement with the secretary of the board of trustees of the firemen's relief and pension fund of the city or town. This statement, in writing under oath, shall state that he or she desires that he or she and his or her beneficiaries participate in the benefits from the fund.
(2) The statement shall include the name and age of those persons immediately dependent upon him or her and shall authorize the governing body of the city to deduct from his or her salary such percentage, not less than six percent (6%) thereof, as may be approved for deduction by the local firemen's pension board.
(3) The statement of an active volunteer fire fighter shall include a promise and an obligation to pay to the board of trustees of the firemen's relief and pension fund the sum of twelve dollars ($12.00) per year.
(4) Any municipality or fire protection district in which a firemen's relief and pension fund is established shall contribute to the firemen's relief and pension fund an amount:
(A) Not less than six percent (6%) of the firefighter's salary; or
(B) Equal to the contribution paid by any volunteer firefighters who are members of the fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-11-816
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:24-11-816
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d696604006800e3c8c1019a614dc82bafbb8b54674d8fdf5c375f8dcd30cbfa8
Source location: content.xml paragraph 12535
Stored source content
24-11-816. Membership — Contributions.
(a)(1) Within sixty (60) days from July 1, 1975, each full-paid firefighter and each part-paid firefighter whose salary is fifty dollars ($50.00) or more per month, each part-paid firefighter whose salary is less than fifty dollars ($50.00) per month, and each active volunteer firefighter employed in the fire department of any city or town in this state, who desires that he or she and his or her beneficiaries participate in the firemen's relief and pension fund of the city or town, as created under §§ 24-11-801 — 24-11-807, 24-11-809, 24-11-813 — 24-11-815, and 24-11-818 — 24-11-820, shall file a statement with the secretary of the board of trustees of the firemen's relief and pension fund of the city or town. This statement, in writing under oath, shall state that he or she desires that he or she and his or her beneficiaries participate in the benefits from the fund.
(2) The statement shall include the name and age of those persons immediately dependent upon him or her and shall authorize the governing body of the city to deduct from his or her salary such percentage, not less than six percent (6%) thereof, as may be approved for deduction by the local firemen's pension board.
(3) The statement of an active volunteer fire fighter shall include a promise and an obligation to pay to the board of trustees of the firemen's relief and pension fund the sum of twelve dollars ($12.00) per year.
(4) Any municipality or fire protection district in which a firemen's relief and pension fund is established shall contribute to the firemen's relief and pension fund an amount:
(A) Not less than six percent (6%) of the firefighter's salary; or
(B) Equal to the contribution paid by any volunteer firefighters who are members of the fund.
(b)(1) In the event a former member again becomes an employee of the same fire department where previously employed, the firefighter shall again become a member of the system and the credited service forfeited by him or her shall be restored to his or her credit if he or she returns to the fund the amount refunded to him or her plus interest from the date of withdrawal to the date of repayment.
(2)(A) The interest rate to be paid shall be equal to the fund's average investment rate of return as indicated in the last three (3) annual accountant's reports, but in no event less than six percent (6%).
(B) The repayment shall be made according to such rules as the board shall adopt from time to time.
(3) Any employee who has become a member of the Arkansas Local Police and Fire Retirement System shall remain a member of that system.
(c)(1) Any firefighter who fails or refuses to make and file the statement required by this section to allow deductions from his or her salary or to pay the amount required by this section shall forfeit his or her right to participate in the benefits provided by the firemen's relief and pension fund of the city or town.
(2) This section shall not apply to any firefighter heretofore retired who has a vested right to participate in the fund because he or she has completed the required length of service or because of physical or mental disability incurred in the performance of his or her duty, nor shall this section apply to any firefighter who has a vested right to participate in the fund because he or she has completed the required length of service and who has elected to continue in active service.
(d)(1) If any firefighter shall elect not to participate in the fund, his or her salary shall not be liable for any deductions nor shall he or she be required to pay as provided in this section.
(2) In the event of the resignation or discharge from the fire department of any member, all moneys deducted from the salary of the person or voluntarily paid by the person shall immediately be returned to him or her without interest. However, there shall be deducted from the refund the amount which has been expended by the board, as authorized under § 24-11-803(c), for the purchase of group insurance and payment of premiums thereon for the benefit of the firefighter.
(e)(1) All moneys provided for the fund by this section shall be paid to and received by the treasurer of the city or town for the sole use and benefit of the fund, and the fund shall be used for no other purpose.
(2) The additional duties thus imposed upon the treasurer shall be and comprise additional duties for which he or she shall be liable under his or her oath and bond as the city or town treasurer.
(f)(1) The funds provided for by this section shall be supplemental to and in addition to any fund provided for by any laws in effect at the time of the passage of this section, shall become a part of the firemen's relief and pension fund, as created under §§ 24-11-801 — 24-11-807, 24-11-809, 24-11-813 — 24-11-815, and 24-11-818 — 24-11-820, and shall be administered by the board created by those sections, in the same manner as the funds provided therein.
(2) It is the specific intention of this section not to repeal §§ 24-11-801 — 24-11-807, 24-11-809, 24-11-813 — 24-11-815, and 24-11-818 — 24-11-820, but rather to provide additional money for the firemen's relief and pension fund, as created under Acts 1921, No. 491.
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Arkansas Code — all titles (historical 2020) · legal_authorities
24-11-801. Board of trustees — Members.
(a) The board of trustees of every firemen's relief and pension fund established in a city, incorporated town, or duly qualified fire protection district under this subchapter shall be composed of the following:
(1) The chief executive, who shall serve as chair of the board;
(2) The city or district clerk or recorder, who shall serve as secretary of the board;
(3) The fire chief or, if the fire chief is not a member of the fund, the highest ranking member of the fire department who is a member and who is willing to serve, or, if there is no active member of the fire department, a retired member of the fire department; and
(4)(A) Four (4) active or retired members of the pension fund.
(B) As used in this section, “member” includes an active or retired member of the fund but does not include a beneficiary of the fund.
(b) The board thus created shall provide for the disbursement of the firemen's relief and pension fund and shall designate its beneficiaries as directed in this act.
(c) The active and retired members shall elect the member trustees by secret written ballot in May of each year by a method to be determined by the board.
(d) All member trustees shall serve two-year terms without compensation.
(e) The board may make all rules needful for its guidance to implement the provisions regarding board composition.
(f) The chief executive in the cities, incorporated towns, or fire protection districts shall be the chair, the city or town clerk or recorder or clerk of the fire protection district shall be ex officio secretary, and the city, town, or fire protection district treasurer shall be ex officio treasurer of the board of trustees during his or her respective term of office as the official of the city,
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-11-801
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 24-11-801. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-11-807. Minimum payments generally — Proration upon insufficiency of fund — Supplemental pensions.
(a) For volunteer firefighters, in no case shall the payment to any retired member be less than one hundred dollars ($100) per month, and the payment shall be made in accordance with the justice and equity of each case as determined by the board of trustees of the firemen's relief and pension fund.
(b) Should the fund provided for in this subchapter be insufficient to make full payment of the amount of pensions to all persons entitled thereto, then the fund shall be prorated among those entitled by the proper authorities as may be deemed just and equitable.
(c) The payment provided for in this section shall not be made until after the payment in full of all claims or demands against the fund arising or accruing under the provisions of § 24-11-819(c).
(d) For the purpose of determining how to prorate benefits, the proration shall be considered just and equitable if:
(1) The board pays the full minimum benefit each month to all eligible beneficiaries until assets in the fund are depleted for the fiscal year, at which time all payments shall cease until revenues are received for the next fiscal year; or
(2) The board decreases all payments to all eligible beneficiaries by an equal proportion for the fiscal year and does not allow the assets in the fund to become fully depleted.
(e) In cities having a population of twenty thousand (20,000) or more, if the board of the firemen's relief and pension fund shall determine that the balances in the fund together with estimated income thereto will provide an amount sufficient to pay additional minimum pensions to volunteer firefighters entitled to the pensions. Then, by adoption of a resolution by majority vote of the
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-11-807
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 24-11-807. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-11-809. Apportionment of insurance premium tax generally.
(a)(1) There is apportioned and set aside for the use and benefit of duly constituted firemen's relief and pension funds and for the administrative and actuarial expenses of the Arkansas Fire and Police Pension Review Board the annual taxes of two and one-half percent (2.5%) on all foreign and alien premiums collected by all property and casualty insurance companies, corporations, or associations incorporated under the laws of any state or nation and doing business in the State of Arkansas after all cancellations and dividends to policyholders are deducted as provided by §§ 23-60-102, 24-11-809, 26-57-601 — 26-57-605, and 26-57-607 upon real and personal property insured against the perils of fire and extended coverage, tornado, windstorm, cyclone, and hail, except upon growing crops, and located in or at cities, towns, and fire protection districts in the State of Arkansas coming within the provisions of this act.
(2) The premium taxes collected in this subsection shall be placed in a fund combined with the premium taxes collected pursuant to § 24-11-301. The combined fund shall be entitled the “Firemen's and Police Officers' Pension and Relief Fund”.
(b) In the case of multiperil policies with a single premium for both the property and casualty coverages, the portion of the taxable premium shall be as follows:
(1) In the case of commercial multiperil policies, seventy percent (70%);
(2) In the case of homeowners' policies, forty-five percent (45%);
(3) In the case of automobile physical damage policies, nine percent (9%); and
(4) In the case of inland marine policies, fifteen percent (15%).
(c) All additional revenues collected as a result of the levy of the insurance premium tax on domestic
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-11-809
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 24-11-809. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-11-813. Clerk's report to pension review board.
It is made the duty of the clerk of each city, town, or fire improvement district in which an organized firemen's relief and pension fund is maintained to file following each fiscal year a report with the Arkansas Fire and Police Pension Review Board of the number of firefighters with their names, dates of appointment, dates of retirement, birth dates, amounts of pensions paid, and other information as required by the Arkansas Fire and Police Pension Review Board.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-11-813
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 24-11-813. This identifies an authority to review, not proof of applicability.