OAG 77-357 | KOGC

Request By:

Mr. David W. Edwards, Executive Secretary
Kentucky Public Employes Deferred Compensation System
Executive Department for Finance and Administration
Fort Boone Plaza
Frankfort, Kentucky

Opinion

Opinion By: Robert F. Stephens, Attorney General; By: H. N. McTyeire, Assistant Attorney General

As you know, in OAG 61-708 this office took the position that property valuation administrators (then county tax commissioners) were state officers.

KRS 18.550 provides for "a deferred compensation plan for the employes of the state of Kentucky." As used in this section, an employe is defined in KRS 18.510(1):

"'Employe' means a person holding an office, position or employment in state government and agencies thereof and also includes persons in the public school system." (Emphasis added.)

You will note that there is no requirement that the employment must be full time.

It is therefore our opinion that the following are entitled to participate in the Kentucky Public Employes Deferred Compensation Plan:

(1) property valuation administrators paid by the State,

(2) full-time deputy property valuation administrators paid by the State,

(3) full-time deputy property valuation administrators paid from county funds, and

(4) part-time deputy property valuation administrators paid from county funds.

LLM Summary

OAG 77-357 addresses the eligibility of various employees to participate in the Kentucky Public Employees Deferred Compensation Plan. It confirms that property valuation administrators, both full-time and part-time deputy property valuation administrators, whether paid by the state or county, are entitled to participate in the plan. This decision relies on the definition of 'employee' under KRS 18.510(1) and references OAG 61-708 to affirm that property valuation administrators are state officers.

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