§ 32.014 MUNICIPAL RETIREMENT FUND.
   (A)   Participation. The village does hereby elect to participate in the state’s Municipal Retirement Fund.
   (B)   Special tax. The village includes in its levy and appropriation ordinance provision for the levying of a special tax to pay the village’s cost of participating in the Retirement Fund and appropriate there from funds to pay the cost of participation.
   (C)   Coverage. To be eligible to be included in the IMRF a person shall have to work a minimum of 1,000 hours per year.
(2007 Code, § 1-2-33)