(a) Notwithstanding another law to the contrary, a full-time employee serving as a city judge or city attorney for a municipality on or after July 1, 2025, shall become a member of the Tennessee consolidated retirement system as a condition of employment, and shall participate in the same manner, making the same contributions, and is eligible for the same benefits, as other employees of the municipality, if the municipality in which the city judge or city attorney is employed is participating in the retirement system in accordance with part 2 of this chapter.
(b) The city judges and city attorneys participating in the retirement system separately from other municipal employees prior to July 1, 2025, shall continue their participation in the retirement system, as authorized by the municipality's governing body and chapters 34-37 of this title.
(c) The retirement system is not liable for the payment of retirement allowances or other payments for a local government's employees or beneficiaries, for which reserves have not been previously created from funds contributed by the local government or its employees. It is the legislative intent that the state realizes no increased cost as a result of this section or the local government's participation in the retirement system pursuant to part 2 of this chapter. All costs associated with retirement coverage, including administrative costs, are the responsibility of the local government.