Iowa § 411.11 Contributions by the city

Iowa Statutes

§ 411.11 — Contributions by the city

Iowa § 411.11

Title IXLOCAL GOVERNMENT

Ch. 411RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS

This text of Iowa § 411.11 (Contributions by the city) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 411.11 (2026).

Text

1.On or before January 1 of each year the system shall certify to the superintendent of public safety of each participating city the amounts which will become due and payable duringtheyearnextfollowingtothefireandpoliceretirementfund. Theamountssocertified shall be included by the superintendent of public safety in the annual budget estimate. The amounts so certified shall be appropriated by the respective cities and transferred to the retirement system for the ensuing year. The cities shall annually levy a tax sufficient in amount to cover the appropriations.

2.Amounts paid by a city to a member as back pay that would have constituted earnable compensation if paid when earned shall be allocated by the system as earnable compensation to the period or periods for which paid and employer a

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1. On or before January 1 of each year the system shall certify to the superintendent
of public safety of each participating city the amounts which will become due and payable
duringtheyearnextfollowingtothefireandpoliceretirementfund. Theamountssocertified
shall be included by the superintendent of public safety in the annual budget estimate. The
amounts so certified shall be appropriated by the respective cities and transferred to the
retirement system for the ensuing year. The cities shall annually levy a tax sufficient in
amount to cover the appropriations.
2. Amounts paid by a city to a member as back pay that would have constituted earnable
compensation if paid when earned shall be allocated by the system as earnable compensation
to the period or periods for which paid and employer and employee contributions shall be
paid to the system for the amounts. The contribution rate to be applied to such amounts shall
be determined pursuant to section 411.8 based on the rates in effect for the period or periods
to which the amounts are allocated. Interest on the contributions required to be paid shall
be calculated pursuant to this section as if the contributions were unpaid as of the date the
contributions would have been due if the back pay had been paid to the member during the
period in which it was due. The requirements of this subsection apply regardless of whether
the back pay is made under a covenant not to sue, compromise settlement, denial of liability,
or other agreement between the member and the employer.
3. Contributions unpaid on the date on which they are due and payable as prescribed by
the system shall bear interest at the greater of the interest rate assumption adopted by the
board of trustees or the rate of interest on the short-term investment fund account of the
system’scustodialbankfortheperiodthecontributionsremainunpaid. Interestduepursuant
to this section may be waived by the system pursuant to rules adopted by the board. Interest
collected pursuant to this section shall be paid into the retirement fund created in section
411.8.
4. If an employer fails to pay contributions or interest as required by this chapter after
receiving thirty days’ notice of the employer’s obligation, the system may maintain a civil
action to collect the unpaid contributions and interest from the employer, which action shall
be heard as expeditiously as possible. If the system prevails in the civil action to recover
unpaid contributions and interest, the court shall require the employer to pay the costs of the
action.