Utah Code § 10-3-1107

Cost of living adjustment -- Price index used
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(1)
(a) The governing body of each municipality may, in their discretion, adopt a plan to allow any
person who qualifies under this part to receive a cost of living adjustment in that person's
monthly retirement allowance.
(b) The adjustment allowed shall be a percentage, not to exceed 100%, of the sum as would
restore the full purchasing power of each person's original unmodified pension allowance as it
was in the calendar year in which the retirement giving rise to the pension occurred.
(2) The amount necessary to restore the full purchasing power of the original unmodified pension
allowance shall be computed from the consumers price index published by the United States
Bureau of Labor Statistics.
(3)
(a) Adjustments may be effective as of July 1, 1977, or at any subsequent date set by the
governing body.
(b) A municipality may choose to pay any per cent to the maximum amount provided that such
percentage be paid to all qualified persons equally.

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