Waits, 032874 MSAGO, 1974-0009

• Case Date: March 28, 1974
• Court: Mississippi

Honorable Donald M. Waits No. 1974-0009 Mississippi Attorney General Opinions March 28, 1974          Honorable Donald M. Waits          Attorney at Law          P.O. Box 246          Wiggins, Mississippi 39577          Dear Mr. Waits:          Attorney General Summer has received your letter of request dated March 5, 1974, and has assigned it to me for research and reply. In your letter you submit the following, to-wit:

“Our present tax assessor, Ivy L. Lott, was previously an employee of the county, commencing such employment on December 31, 1956, and continuing. On the date of his commencement of employment through 1963, he did not elect to contribute to the Public Employees' Retirement System; and, consequently, earned no creditable years of service for that time, nor did the county make any such contribution. “He now desires to make a retroactive payment and has requested the county to make its proportionate share thereof. He has been informed that his share is $555.81 and that the county's share is $550.48, and that interest thereon is $1,315.56. “The retirement system has stated that upon receiving his share and the county's share, plus interest, that he will be credited with such payment and such service. “It would be appreciated if your would let me know as soon as possible whether or not you deem it lawful for the county to make such retroactive payment and if so, what portion, if any, of the interest can and should be borne by the county.”

         Under agreement entered into between political subdivisions and the Public Employees' Retirement System the political subdivision agrees to comply with state law which includes the obligation to see that the employer and employee contributions are...