AGO 1951-53 No. 34.

• Case Date: May 04, 1951
• Court: Washington

Washington Attorney General Opinions 1951. AGO 1951-53 No. 34. May 4, 1951[Orig. Op. Page 1]PRIVATEFIREMEN'S PENSION FUND, ACTUARY REPORT, WHEN REQUIRED.A city may cause an actuarial examination and report on the condition of the firemen's pension fund to determine whether to levy the additional mill or part thereof, but this is not necessary in order to make said levy. It must do so, however, before deciding not to levy the mandatory one mill.Honorable Cliff YelleState AuditorOlympia, WashingtonCite as: AGO 1951-53 No. 34Attention: !ttA. E. Hankins, Chief Examiner Division of Municipal Corporations Dear Sir: We acknowledge receipt of your letter of April 30, 1951, in which you ask whether an actuarial report is necessary before a city or town may levy the additional or optional mill for its firemen's pension fund according to chapter 72, Laws of 1951. Our conclusion may be stated as follows: A city may cause an actuarial examination and report on the condition of the firemen's pension fund to determine whether to levy the additional mill or part thereof, but this is not necessary in order to make said levy. It must do so, however, before deciding not to levy the mandatory one mill. ANALYSIS Section 6, chapter 91, Laws of 1947, provided for the one mill annual levy for the pension fund, and, in addition, provided that additional tax, not to exceed one mill shall be levied if the estimated requirements of the fund called for it. By...