Title 45

(a) Participants in the city and other participating employing entities, except the board of health, having attained age 55 or older and completed 25 or more years of credited service, shall be entitled, upon voluntary retirement, to a monthly retirement benefit equal to 1.85 per…

(a) Effective July 1, 2002, a participant who retires at least 90 days following July 1, 2002, who has then completed at least 23 years of credited service, and who is otherwise entitled to retire and receive a normal retirement benefit, shall have the opportunity to elect a back…

(a) Effective July 1, 2006, in addition to the benefits described herein for normal retirement, ordinary disability, and extraordinary disability, every participant retired from the health department who has retired under the pension system herein, immediately following having be…

(a) Notwithstanding any provision in this subpart to the contrary, the distribution of a participant’s benefits shall be made in accordance with the following requirements and shall otherwise comply with § 401(a)(9), Internal Revenue Code, and the regulations thereunder, includin…

(a) Notwithstanding any provision of this subpart to the contrary that would otherwise limit a distributee’s election under this section, a distributee may elect, at the time and in the manner prescribed by the board, to have any portion of an eligible rollover distribution that …

In the case of a death or disability occurring on or after January 1, 2007, if a participant dies while performing qualified military service, as defined in § 414(u), Internal Revenue Code, the survivors of the employee are entitled to any additional benefits, other than benefit …

Solely for purposes of calculating DROP benefits and for converting lump sum amounts for compliance with § 415, Internal Revenue Code, if the system provides a benefit in a form that is subject to the minimum present value requirements of § 417(e)(3), Internal Revenue Code, in a …

The board shall have the right to lend to any employee member from the fund such an amount of money as will not cause the aggregate of indebtedness of the employee member to the fund immediately after such loan to exceed 50 percent of the amount of contribution returnable to him …

Any loan made to a participant from the fund pursuant to Section 45-37A-51.260 shall be repayable in either monthly or quarterly installments over a period not to exceed 36 months from the date of issuance of such loan as the board in its discretion may require and at an interest…

(a) Should a participant obtaining a loan terminate employment for any reason, the participant shall be required to post security or collateral to allow for payments on the loan to continue subsequent to retirement or repay the loan balance within 60 days after termination, or th…

Any debt or liability of a participant to the fund or to the city shall be offset against, recouped from, and deducted from, any amount due from the fund to the employee member or those claiming under him or her either as return of contributions or as disability or retirement pay…

It shall be a misdemeanor, and punishable as such, for any participant or beneficiary to knowingly make any false representation to the board or to the secretary of the board or to the city director of finance or the custodian or to any investigator or agent of the board with res…

Neither all nor any portion of the fund, whether in cash, securities, or otherwise, nor any income or yield thereof, shall be subject to or exacted on account of, any tax. No retirement or disability allowance nor any amount payable thereunder shall be subject to assignment or to…

Notwithstanding any provision of this subpart to the contrary, contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with § 414(u), Internal Revenue Code. (Act 2006-339, p. 851, Art. VIII, § 4; Act 2011-585, p. 1289…

(a) Effective date. Except as provided by the Pension Benefit Guaranty Corporation (PBGC) and the Internal Revenue Service, the limitations of this section shall first apply in determining the amount payable to a participant having an annuity starting date in a fiscal year beginn…

It being recognized that it is desirable to allow as participants in the system employees of certain departments and authorities, the employees of the following such employers shall be included as constructive employees of the city and as participants in the system under the term…

Employees of the board of health, who were hired prior to June 1, 1994, and who have elected to continue to participate in the system until such employee shall elect to terminate participation in the system, shall be deemed constructively employees of the city during all their ti…

(a) For the purpose of the application of the system to the extent herein provided, and for that purpose only, and except as may be otherwise or differently provided herein, the employment by the civic center of employee members shall be deemed constructively employment by the ci…

For the purpose of application of the terms of the system, and for such purpose only, and except as may be hereinafter otherwise or differently provided in this and Section 45-37A-51.305, on and after September 1, 1969, the civil defense agency whose territorial jurisdiction or r…

After July 1, 1945, it shall be the duty of the board of health, as an independent agency and not as a subsidiary board or department of the city, to make or cause to be made and paid into the fund deductions from the salaries of all of its employees who are employee members, and…

After September 1, 1969, it shall be the duty of the civil defense agency, or its successor agency, as an independent agency and not as a subsidiary board or department of the city, to make or cause to be made and paid into the fund deductions from the salaries of all of its empl…

(a) Employees of the library board shall be deemed constructive employees of the city during their time of service with the library board, whether past, present, or future. The retrospective and the prospective term of the system shall be retrospectively applied to constructive e…

For the purpose of the application of the terms of the system, and for such purpose only, employees of the Birmingham Airport Authority, or for any other entity having similar jurisdiction over the Birmingham Municipal Airport, shall be deemed constructively employees of the city…

(a) Employees of the Birmingham Emergency Management Agency/District, or for any other entity having similar jurisdiction over the emergency management countywide, shall be deemed constructive employees of the city during such time in the service of the agency, whether past, pres…

Any city in the State of Alabama, which has a population of more than 300,000, according to the last federal census, or which may hereafter have such population according to any federal census that may be taken hereafter, may adopt the mayor-council form of government by proceedi…

Any person desiring to become a candidate in any election for the office of council member may become such candidate by filing in the office of the judge of probate of the county in which such city is situated, a statement in writing of such candidacy and an affidavit taken and c…

The filing of a petition signed by 10 percent or more of the qualified electors of such city, asking that the proposition of the adoption of the mayor-council form of government for such city be submitted to the qualified voters thereof, with the judge of probate of the county in…

The mayor or other chief executive officer of such city shall immediately upon receipt of such certificate from the judge of probate, by proclamation, submit the question of the adoption of the mayor-council form of government for such city, under this part, at a special election…

If the mayor-council form of government is not adopted at the special election so called, the question of adopting such form of government shall not be resubmitted to the voters of such city for adoption within two years thereafter, and then the question of adopting the form of g…

At such election the proposition to be submitted shall be printed in plain prominent type on ballots separate and distinct from ballots used for any other office or question, and shall read as follows: “Shall the mayor-council form of government, as provided by the Mayor-Council …

The election thereupon shall be conducted, the vote canvassed, and the result declared in the same manner as provided by law in respect to other city elections in such city. If the majority of the votes shall be “yes” or in favor of such proposition, this part shall thereby be ad…

Immediately upon the adoption of such form of government, the judge of probate of the county with whom the petition was filed shall call an election to be held under and to be governed by this part not less than 90 days nor more than 120 days after the date of such call, the expe…

The council members provided for in this article shall be known collectively as the Council of the City of _______ (Name of city to be inserted) and shall have the powers and duties hereinafter provided. The council members first elected shall qualify and take office in the manne…

(a) The fiscal year of the city government shall begin on the first day of July and shall end on the last day of June of each calendar year. Such fiscal year shall also constitute the budget and accounting year. As used in this part, the term budget year shall mean the fiscal yea…

(a) On a day to be fixed by the council, but in no case later than the 20th day of May in each year, the mayor shall submit to the council all of the following: (1) A separate current revenue and expense budget for the general operation of the city government, to be known as the …

It shall be the duty of the head of each department, and each other office or agency supported in whole or in part by the city, to file with the director of finance, at such time as the mayor may prescribe, estimates of revenue and expenditure for that department, office, or agen…

The general fund budget shall include only the net amounts estimated to be received from or to be appropriated to each public utility. The general fund budget shall be prepared in accordance with accepted principles of municipal accounting and budgetary procedure and techniques, …

In no event shall the expenditures recommended by the mayor in the general fund budget exceed the receipts estimated, taking into account the estimated cash surplus or deficit at the end of the current fiscal year, as provided in the preceding section, unless the mayor shall reco…

The budget message shall contain the recommendations of the mayor concerning the fiscal policy of the city, a description of the important features of the budget plan, an explanation of all salient changes in each budget submitted, as to estimated receipts and recommended expendi…

The mayor shall cause the budget message to be printed, mimeographed, or otherwise reproduced for general distribution at the time of its submission to the council, and sufficient copies of the proposed general fund, public utility, and capital budgets to be made, to supply copie…

At the meeting of the council at which the budget and budget message are submitted, the council shall determine the place and time of the public hearing on the budget, and shall cause to be published a notice of the place and time, not less than seven days after the date of publi…

After the conclusion of the public hearing, the council, by an affirmative vote of five members and only if approved in writing by the mayor, may insert new items of expenditures or may increase, decrease, or strike out items of expenditure in the general fund budget, except that…

(a) Not later than the 20th day of June of the current fiscal year, the council by a majority vote shall adopt the general fund budget, and such ordinances providing for additional revenue as may be necessary to put the budget in balance. If for any reason the council fails to ad…

Upon final adoption, the budget shall be in effect for the budget year. A copy of the budget, as finally adopted, shall be certified by the mayor and city clerk and filed in the office of the director of finance. The budget so certified shall be printed, mimeographed, or otherwis…

Separate budget estimates for any public utilities owned and operated by the city shall be submitted to the director of finance at the same time as the budget estimates of other departments, and in the form prescribed by the director of finance. The mayor shall prepare and presen…

After the current expense budgets have been adopted and before the beginning of the fiscal year the head of each department, office, and agency, shall submit to the mayor in such form as he or she shall prescribe a work program which shall show the requested allotments of the app…