South Carolina Code of Laws
Chapter 11 - Police Officers Retirement System
Section 9-11-290. Property of system is exempt from state and local taxes.

South Carolina Code of Laws

Title 9 - Retirement Systems

Chapter 11 - Police Officers Retirement System

Section 9-11-10. Definitions.

Section 9-11-15. Payments to beneficiaries may include payments to persons, trustees, and estates.

Section 9-11-20. System created; corporate powers; name; director.

Section 9-11-25. Retirement of probate judges.

Section 9-11-27. Magistrates' participation in the South Carolina Police Officers Retirement System.

Section 9-11-30. The Board shall administer system; powers and duties.

Section 9-11-35. Confidentiality of member records.

Section 9-11-40. Application to become an employer under system; membership in system; classification of members; transfer of contributions and credited service to South Carolina Retirement System; continuation of membership in correlated systems.

Section 9-11-45. Employer may require members of local retirement system to become members of South Carolina Police Officers' Retirement System; maintenance of local system.

Section 9-11-48. Transfer of local retirement system for firefighters to state system.

Section 9-11-50. Establishing service credit by making payments into the system; reestablishment of service credits; employer payments; credit for unused sick leave; rules and regulations.

Section 9-11-60. Retirement allowances; retirement after age fifty-five; purchases of additional service credit.

Section 9-11-80. Retirement allowances; disability retirement; periodic reexaminations; discontinuation or reduction of allowances.

Section 9-11-90. Effect of restoring beneficiary to service; retirement after return to service.

Section 9-11-100. Members who stop police work may withdraw contributions.

Section 9-11-110. Lump sum paid in event of death.

Section 9-11-120. Preretirement Death Benefit Program; post-retirement death benefit payment.

Section 9-11-125. Death Benefit Plan.

Section 9-11-130. Survivor may elect to receive allowance for life in lieu of lump-sum payment.

Section 9-11-140. Accidental Death Benefit Program.

Section 9-11-150. Optional forms of retirement allowances.

Section 9-11-155. Compliance with Internal Revenue Code.

Section 9-11-160. Allowances paid monthly.

Section 9-11-170. Supplemental Allowance Program.

Section 9-11-175. Compliance with Internal Revenue Code Section 401(a)(9).

Section 9-11-180. Department of Public Safety authorized to pay certain monies into system on behalf of active highway patrol member employees; use of such monies.

Section 9-11-190. Certain monies paid into system from state's general fund on behalf of active member employees; use of such monies.

Section 9-11-200. Certain monies may be paid into system by employers on behalf of active member employees; use of such monies.

Section 9-11-210. Contributions of members; employer to pay required member contributions on earnings after July 1, 1982; tax treatment; funding; retirement treatment.

Section 9-11-220. Contributions of employers.

Section 9-11-225. Employer and employee contribution rates.

Section 9-11-230. Contributions paid monthly; state funds may be withheld if records or money not received on time.

Section 9-11-260. Deposit of assets.

Section 9-11-265. Interest on member accounts.

Section 9-11-270. Allowances and other rights exempt from taxation and legal process; exceptions; assignment.

Section 9-11-280. Contracts with members are obligations of system only; rights of members upon termination of system or discontinuation of contributions.

Section 9-11-290. Property of system is exempt from state and local taxes.

Section 9-11-300. Increase in retirement allowances as of July 1, 1974.

Section 9-11-312. Retirement allowance adjustment.

Section 9-11-315. Beneficiaries receiving Medicaid (Title XIX) sponsored nursing home care; effect on benefits; exception.

Section 9-11-320. False statements and falsification of records.

Section 9-11-350. Compensation used to determine benefits to be subject to federal limitations.

Section 9-11-355. Compliance with USERRA.

Section 9-11-360. Compliance with Internal Revenue Code Section 415.

Section 9-11-510. South Carolina Police Officers Retirement System shall pay certain retirement allowances and death benefits; appropriations.

Section 9-11-520. Rights of participants on June 30, 1963 in service of political subdivisions not members of South Carolina Police Officers Retirement System.

Section 9-11-525. Increase in monthly benefits under Police Insurance and Annuity Fund.