(1) (a) Repealed.
(b) On and after July 1, 2004, the state treasurer shall transfer moneys to the
department of local affairs for distribution as provided in this section to assist in
funding volunteer firefighter pension plans. The department of local affairs shall
distribute moneys for funding volunteer firefighter pension plans affiliated with the
fire and police pension association pursuant to section 31-31-705 directly to the fire
and police pension association as the administrator of the plan. The association
shall credit the transferred moneys to the assets of the plan for which they are
transferred.
(2) (a) State contributions to any municipality or district must equal ninety
percent of all amounts contributed by the municipality or district under section 31-30-1110 in the previous year, but, notwithstanding any other provision of this part 11,
the state contribution shall not exceed one-half mill on the previous net valuation
for assessment of the municipality or district assuming one hundred percent
collection.
(b) A municipality or district that was contributing an amount necessary to
pay volunteer firefighter pensions in excess of three hundred dollars per month
shall receive state contributions under paragraph (a) of this subsection (2) in an
amount not to exceed one-half mill on the previous net valuation for assessment of
the municipality or district assuming one hundred percent collection but based
upon the greater of:
(I) The contribution that was actuarially required to pay a pension of three
hundred dollars per month in the previous year, as determined by the municipality
or district; or
(II) The highest actual contribution received by the municipality or district
during the calendar year 1998, 1999, 2000, or 2001, irrespective of whether the
state contribution was authorized by law at the time it was made. In the event of a
consolidation or merger of two or more municipalities or districts, the sum of the
highest actual contribution received by each consolidating or merging municipality
or district during the calendar year 1998, 1999, 2000, or 2001 shall be the state
contribution of the surviving consolidated or merged entity for the purposes of this
subparagraph (II).
(c) and (c.5) (Deleted by amendment, L. 2002, p. 504, � 1, effective July 1,
2002.)
(d) The board in any municipality or district shall not increase benefits above
the following amounts unless the increase is approved by the governing body of the
municipality or district and an actuarial review indicates a higher payment is
actuarially sound:
(I) For volunteer firefighter pensions, three hundred dollars per month;
(II) For a short-term disability monthly annuity pursuant to section 31-30-1121, one hundred fifty dollars per month;
(III) For a retirement pension pursuant to section 31-30-1123, two hundred
dollars per month;
(IV) For survivor benefits pursuant to section 31-30-1127, one hundred fifty
dollars per month; or
(V) For funeral benefits pursuant to section 31-30-1129, one hundred dollars.
(e) In no event shall a municipality or district receive less than one thousand
dollars if the municipality or district contribution to its fund is equal to or greater
than one-half mill on the previous net valuation for assessment of the municipality
or district.
(f) (Deleted by amendment, L. 2002, p. 504, � 1, effective July 1, 2002.)
(g) The moneys necessary to make the state's contribution under this section
shall be derived from the proceeds of the tax imposed by section 10-3-209, C.R.S.,
as follows:
(I) (A) Repealed.
(B) As of July 1, 2004, the department of local affairs shall be responsible for
disbursing the state contribution to each municipality and district. On or before
October 31, 2004, and on or before October 31 of each year thereafter, the state
treasurer shall transfer the amount necessary to provide contributions equal to the
contributions made by the state to each municipality and district during the
calendar year 1979 to the department for disbursement to the fund of each
municipality or district.
(II) (A) Repealed.
(B) To the extent that the state's contribution under this section exceeds
contributions made by the state during the calendar year 1979, the state treasurer
shall transfer the excess amounts from the proceeds of the tax imposed by section
10-3-209, C.R.S., to the department of local affairs on or before October 31, 2004,
and on or before October 31 of each year thereafter, for disbursement to the
municipality or district's funds.
(C) Moneys transferred under this subparagraph (II) shall be separate from
and in addition to moneys transferred under section 31-30.5-307 (2) and do not
revert to the general fund but are available for the purposes provided in this
section.
(h) (I) Repealed.
(II) As of July 1, 2004, the executive director of the department of local
affairs or the director's designee shall be responsible for providing the accidental
death and disability insurance policy for volunteer firefighters as provided in
sections 31-30-1134 and 31-31-202 (4)(d). In addition to any other transfers required
by this section, on or before October 31, 2004, and on or before October 31 of each
year thereafter, the state treasurer shall transfer from the proceeds of the tax
imposed by section 10-3-209, C.R.S., to the department such moneys as may be
necessary to pay for the accidental death and disability insurance policy for
volunteer firefighters and the administrative costs of providing such policy.
(i) Moneys transferred pursuant to this section shall be included for
information purposes in the general appropriation bill or in supplemental
appropriation bills to comply with the limitation on state fiscal year spending
imposed by section 20 of article X of the state constitution and section 24-77-103,
C.R.S.
(j) It is the intent of the general assembly to continually fund volunteer
firefighter pension plans.
(3) (a) The department of local affairs shall work with the municipalities and
the districts to develop a procedure by which municipalities and districts apply to
receive state assistance moneys distributed pursuant to this section. The
application procedure must ensure that the department can verify the amount of
money to which each municipality and district is entitled before the department
transfers funds to the municipalities and districts each year.
(b) The department of local affairs shall work with the joint budget
committee to develop a procedure that allows any municipality or district to apply
for a late disbursement of moneys in the event that such municipality or district
made a good faith effort, but was unable to comply with the application procedure
created pursuant to paragraph (a) of this subsection (3) due to a delay in preparing
a financial statement or completing a required audit or actuarial study.
(4) (a) The department of local affairs may impose a nonrefundable
application fee in an amount to be determined by the department on any
municipality or district that applies to the department for state assistance moneys
distributed pursuant to this section. The application fee may be on a sliding scale
based on the amount of state assistance moneys distributed to each fund pursuant
to this section in the previous year.
(b) All revenue collected by the department of local affairs from the fee
imposed pursuant to paragraph (a) of this subsection (4) shall be transmitted to the
state treasurer who shall credit the revenue to the volunteer fire department
application fund, which fund is hereby created in the state treasury. The moneys in
the fund shall be continuously appropriated to the department for the purpose of
covering the direct costs of administering the distribution of the state contribution
moneys pursuant to this section.
(5) The department of local affairs shall have the authority to contract with
any entity for the purpose of complying with the requirements of this section.
(6) Repealed.