Louisiana Code § RS 11:3841

Authority to establish pension and retirement system in municipalities of over 90,000; appointive officers; employees
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Any municipality having a population in excess of ninety thousand may adopt ordinances establishing actuarially sound pension and retirement systems, in the benefits of which shall be included all appointive officers and employees of the municipality and all appointive officers and employees of the various parochial and judicial offices of the parish in which the municipality is located.

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