97C.14 - ELECTED OFFICIALS -- RETROACTIVE PAYMENTS.
97C.14 ELECTED OFFICIALS -- RETROACTIVE PAYMENTS.
Any elective official of the state of Iowa, or any of its
political subdivisions, who becomes subject to federal social
security coverage under the provisions of the agreement referred to
in section 97C.3 shall, not later than October 1, 1953, pay into the
contribution fund established by section 97C.12 a tax sufficient to
pay in the elected official's behalf an amount equal to three percent
of the official's compensation received as a public official for each
year or portion thereof that the public elected official has served
as a public elective official since January 1, 1951, not to exceed
thirty-six hundred dollars for any year of service. The state agency
shall collect the tax hereby imposed and the proceeds from such tax
shall be used for the purpose of obtaining retroactive federal social
security coverage for elective officials, for the period beginning
January 1, 1951, in the same manner as is provided in the case of
other public employees by the provisions in subsection 2 of section
97.51 in order to obtain retroactive federal social security coverage
during this period of time, such contribution to be collected and
guaranteed by the employer. The state agency will pay any such
amount contributed to provide for retroactive federal social security
coverage for the individual in question in the same manner as other
payments are made for retroactive coverage of public employees.
Provided that no member of a county board of supervisors shall be
deemed to be an elective official in a part-time position, but every
member of a county board of supervisors shall be deemed to be an
employee within the purview of this chapter and shall be eligible to
receive all of the benefits provided by this chapter to which the
member may be entitled as an employee. Section History: Early Form
[C46, 50, § 97.7, 97.45; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§ 97C.14]
Referred to in § 97C.6