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Everett Retirement Board v. Board of Assessors of Everett

Citations: 19 Mass. App. Ct. 305; 6 Employee Benefits Cas. (BNA) 1626; 473 N.E.2d 1162; 1985 Mass. App. LEXIS 1505

Court: Massachusetts Appeals Court; February 1, 1985; Massachusetts; State Appellate Court

Narrative Opinion Summary

This case involves a dispute between a municipal retirement board and a city mayor regarding the allocation of funds for administrative expenses within the retirement system's budget for the fiscal year ending June 30, 1983. The retirement board certified a budget including $68,385 for administrative expenses, but the mayor rejected $39,021 of these expenses, prompting the board to seek recovery under G. L. c. 32, § 22(7)(c)(iv). The core legal issue concerned whether municipal control provisions under G. L. c. 59, § 20A and G. L. c. 44, §§ 31-32 applied to the retirement system's expense fund. A Superior Court judge determined that the provisions in G. L. c. 32, which govern retirement systems, take precedence, thus barring the mayor from denying the board’s requisition. The court emphasized the independence of retirement boards as entities separate from municipal departments, with statutory authority to employ necessary personnel and recover funds not appropriated by municipalities. The ruling underlined that retirement systems are exempt from Proposition 2½ constraints, ensuring the board's ability to meet its certified budget needs. Consequently, the mayor's budget, which failed to address the board's requisition, became operative by default, reinforcing the board's financial autonomy under state law.

Legal Issues Addressed

Authority of Retirement Boards to Employ Personnel

Application: Retirement boards are authorized to employ necessary personnel for conducting business, which was a central issue in the contested administrative expenses.

Reasoning: Retirement boards are authorized to employ necessary personnel to conduct business as per G. L. c. 32, § 20(4)(e).

Exemption of Retirement Systems from Proposition 2½

Application: Municipal retirement systems are insulated from the restrictions of Proposition 2½, allowing them to recover certified amounts not appropriated by municipalities.

Reasoning: The provisions under G. L. c. 59, § 20A do not provide support for the defendants, as municipal retirement systems are insulated from Proposition 2½ by G. L. c. 4, § 4B.

Independence of Retirement Boards from Municipal Control

Application: Retirement boards established under G. L. c. 32 are considered independent from municipalities, with their own assets and liabilities, and thus are not constrained by municipal budgetary limits.

Reasoning: Case law indicates that retirement boards established under G. L. c. 32 are independent from the municipalities they serve, each having its own assets, liabilities, and governing board.

Oversight by Commissioner of Public Employee Retirement

Application: Concerns about unchecked authority of retirement boards are addressed by mandatory examinations of their financial conditions and compliance with applicable laws.

Reasoning: Concerns about potential unchecked authority of retirement boards are mitigated by G. L. c. 32, § 21(1)(a), which mandates the Commissioner of Public Employee Retirement to conduct regular examinations of each system's financial condition.

Priority of Retirement System Provisions under General Laws Chapter 32

Application: The court ruled that the retirement system provisions in G. L. c. 32 take precedence over municipal budget controls, preventing the mayor from denying the board's requisition for administrative expenses.

Reasoning: A Superior Court judge ruled that the retirement system provisions in G. L. c. 32 take precedence, preventing the mayor from denying the board's requisition.