Section 8-35-236 - Credit for former political subdivision service by state employee(a) Any retired member or any member who completes one (1) year or more of current membership service in the Tennessee consolidated retirement system shall be entitled to establish retirement credit for time during which such member was employed by a political subdivision if the following conditions are met:(1) The political subdivision is a participating employer in the Tennessee consolidated retirement system;(2) The political subdivision's legislative body passes a resolution authorizing an actuarial study to determine the liability associated with such prior service, and accepting responsibility for the costs of such study;(3) The member or retired member files with the political subdivision, within sixty (60) days of the passage of the resolution authorizing the study, a notice of the member's intention to establish such prior service. Any member or retired member who fails to file the notice of election within the sixty-day period shall not later be eligible to establish such prior service;(4) Following receipt of the actuarial study, the political subdivision's legislative body by a two-thirds (2/3) vote adopts a resolution authorizing prior service for such members and accepting the liability therefor; provided, that the political subdivision may only authorize credit for such periods of previous service as authorized for other employees of the political subdivision; and(5) Any person establishing such prior service must make a lump sum payment equal to the member contributions the member or retired member would have made had such person been a member of the retirement system during the period claimed, plus interest at the rate provided in § 8-37-214.(b) The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of such member or the member's beneficiaries for which reserves have not been previously created from funds contributed by the political subdivision and/or by or on behalf of such member.(c) It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the political subdivision's legislative body.Acts 1990, ch. 849, § 1; 1992, ch. 801, §§ 1-5; 1995, ch. 164, §§ 7, 8; 1995, ch. 300, §§ 4-6.