IC 5-10.1-3
    Chapter 3. Coverage of Employees of Political Subdivisions

IC 5-10.1-3-1
Authorization
    Sec. 1. Authorization. Each political subdivision without aretirement system for its employees may submit for approval by thestate agency a plan for extending the Social Security Act to itsemployees.
As added by Acts 1977, P.L.53, SEC.1.

IC 5-10.1-3-2
Approval of plan
    Sec. 2. Approval of the Plan. The state agency shall approve theplan and any amendments if they conform to the agreement and theregulations of the state agency. The state agency may not finallydisapprove a plan or terminate an approved plan without reasonablenotice and opportunity for a hearing for the political subdivision.
As added by Acts 1977, P.L.53, SEC.1.

IC 5-10.1-3-3
Required elements of plan
    Sec. 3. Required Elements of the Plan. The plan must:
        (1) be in conformity with the requirements of the SocialSecurity Act and with the agreement;
        (2) provide that all services covered by the federal-stateagreement in employment for the political subdivision iscovered by the plan, except that it may exclude services towhich section 218(c)(3)(C) of the Social Security Act isapplicable;
        (3) specify the source from which the funds necessary to makethe payments required of the political subdivision by this articleare expected to be derived and contain reasonable assurancethat the source will be adequate for that purpose;
        (4) provide for such methods of administration of the plan bythe political subdivision as are found by the state agency to benecessary for the proper administration of the plan;
        (5) provide that the political subdivision shall:
            (A) make such reports as the state agency requires; and
            (B) comply with such provisions as the state agency or thefederal administrator finds necessary to assure thecorrectness of the reports; and
        (6) authorize the state agency to terminate the plan in itsentirety if the state agency finds a failure to complysubstantially with any provision of the plan. The terminationtakes effect at the expiration of such notice and on suchconditions as are provided by the state agency, in accordancewith the Social Security Act.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-3-4
Ordinances
    Sec. 4. Ordinances. (a) Employees of a political subdivisionwithout a retirement system are entitled to coverage by the SocialSecurity Act if:
        (1) the governing body passes an ordinance or resolution whichit submits to the state agency within ten (10) days after passage;
        (2) the ordinance contains an effective date for coverage whichmust be January 1 of any year;
        (3) the ordinance is approved by the state agency; and
        (4) the political subdivision and the federal administratorapprove an agreement for the political subdivision whichconforms to the federal-state agreement submitted by the stateagency.
    (b) On approval, the state agency shall furnish to the governingbody an estimate of the costs for the first year of coverage. After thefirst year, the state agency shall certify to the governing body beforeJuly 2 of each year the amount of estimated costs for the nextcalendar year which amount if it is to be raised by a general propertytax levy shall be included in the appropriation ordinance as providedin law for raising taxes assessed against property.
As added by Acts 1977, P.L.53, SEC.1.

IC 5-10.1-3-5
Participation in public employees' retirement fund
    Sec. 5. Participation in the Public Employees' Retirement Fund.A political subdivision which is eligible to become a participant inthe public employees' retirement fund may be covered by the SocialSecurity Act by becoming a participant as specified in IC 5-10.3-6.If the political subdivision has a retirement system, it must follow theprocedures specified in chapter 4 of this article.
As added by Acts 1977, P.L.53, SEC.1.