Retirement Systems (including
Supernumeraries)
Opinion
# 99-248
Discussion of proper calculation of supernumerary benefits
for supernumerary sheriff.
Opinion
# 2001-212
Discussion of termination of surviving spouse benefits
under a supernumerary program.
Opinion
# 2001-275
Discussion of rules of retirement system for retired teacher
serving in public office.
Opinion
#2002-141
Discussion of certain requirements for becoming eligible
for appointment as a supernumerary revenue commissioner.
Opinion
#2002-191
Discussion advising that a municipal retirement incentive
program will not violate Sections 68 and 94 of the Constitution
if certain protections and guidelines are followed.
Opinion
#2002-210
Discussion of how to calculate "average compensation"
for the purpose of determining the salary of a supernumerary
revenue commissioner.
Opinion
#2002-218
Discussion providing that a city may establish a written
retirement policy that allows employees to receive their
city vehicle as part of their retirement benefits or may
purchase their vehicle at fair market value, and that
a city may provide an officer his badge and pistol as
part of his compensation.
Opinion
# 2003-135
Discussion providing that a local elected official must
purchase service credit in the Employees' Retirement System
within one year from date of ratification of the local
constitutional amendment under the mandatory requirements
of section 36-27-6.1, and that a county official elected
after the effective date of the local constitutional amendment
is automatically subject to provisions of the Employees'
Retirement System of Alabama as a matter of law.
Opinion
# 2003-158
Discussion providing that county officials in office on
the effective date of amendment authorizing local officials
to participate in retirement system may elect whether
to participate, but county officials taking office after
effective date of the amendment must participate.
Opinion
# 2003-234
Discussion regarding the earnings limitations for a retired
employee performing part-time work for an ERS/TRS participant.
Opinion
# 2003-247
Discussion of requirements for eligibility as a supernumerary
tax official and possible credits for county service,
which may be applied.
Opinion # 2004-184
Discussion providing that a supernumerary license commissioner must be an Alabama resident and must keep his or her office in the county in which he or she is commissioned if he or she assumes the duties of the license commissioner.
Opinion # 2005-006
Discussion providing that, for the purpose of determining supernumerary salary, the expense allowance of the tax assessor provided pursuant to local acts should not be counted as salary.
Opinion # 2005-031
Discussion providing that a person is prohibited from serving as both a supernumerary tax official and a member of the board of registrars because both positions are offices of profit.
Opinion # 2005-069
Discussion providing that a supernumerary sheriff is not entitled to any increase in his or her supernumerary pay if the current sheriff’s increased pay is a result of the Omnibus Pay Raise Bill, and that where there is no legislation specifically entitling a person to make contributions to a supernumerary fund based on an expense allowance, a person is not entitled to contribute to the supernumerary fund based on the expense allowance.
Opinion # 2005-157
Discussion providing that a city or county cannot grant a cost-of-living raise to its retired employees in the Retirement Systems of Alabama without legislative authorization.
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