HCS/SCS/SB 194 - This act makes changes in the distribution of death benefits under the County Employees' Retirement System.

This act also requires the county assessor to maintain a numerical log of assessment notices sent, untimely personal property lists and penalties waived with reasons for waiving penalties. Under current law, the County Employees' Retirement Fund receives penalties and interest from personal property lists which are filed late with the county assessor.

Current law provides that the County Employees' Retirement System does not apply to first classification counties with a charter form of government. This act includes provisions in the event that member counties or cities adopt a charter or constitutional form of government. Under such circumstances, the county shall continue to assess and collect fees and penalties which are provided to the County Employees' Retirement Fund.

MARGARET J. TOALSON