North Carolina Code § 143-166.80

Short title and purpose.
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(a) This Article shall be known and may be cited as the "Sheriffs' Supplemental Pension Fund Act of 1985".
(b) The purpose of this Article is to create a pension fund to supplement local government retirement benefits which will attract the most highly qualified talent available within the State to the position of sheriff and to fully recognize that sheriffs are constitutional officials elected by the people and are also officers of the court enforcing the laws of the State of North Carolina.

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