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Home » US Law » 2022 West Virginia Code » Chapter 8. Municipal Corporations » Article 13C. Municipal Tax in Lieu of Business and Occupation Tax; and Municipal Taxes Applicable to Pension Funds; Additional Authorities Relating to Pensions and Bond Issuance » §8-13C-14. Authorization for Closure of Existing Retirement Plans, Creation of Defined Contribution Plans and Issuance of Bonds for Certain Qualifying Municipalities

(a) Notwithstanding any other section of this code to the contrary and subject to subsection (b) of this section, any qualifying municipality, as that term is defined in section two of this article, has the following authority:

(1) To close its existing pension and relief fund plan for policemen and firemen provided in article twenty-two of this chapter for policemen and firemen hired on and after a future date to be set by the governing body of the municipality;