As used in this part 11, unless the context otherwise requires:
"Board" means the board of trustees of the volunteer firefighter pension fund that iscreated in a municipality or district under this part 11.
"District" means a fire protection district or county improvement district in this statehaving fire department members and offering fire protection services, and any county that provides funding, including volunteer pension funding, through intergovernmental cooperation for the provision of fire protection services.
"Fire and police pension association" means the association created by section 31-31201.
"Fire department member" means a volunteer firefighter who is in a fire departmentthat serves a municipality, county, or district and who accrues benefits in the volunteer firefighter pension fund.
"Fund" means the volunteer firefighter pension fund provided in this part 11.
"Municipality" means a municipality in this state that maintains a regularly organizedvolunteer fire department and that offers fire protection services.
"Plan" means a program of benefits provided under this part 11.
(7.5) "Previous net valuation" means an amount equal to the total valuation for assessment certified by the county assessor pursuant to section 39-5-128, C.R.S., and amended pursuant to section 39-1-111 (5), C.R.S., less the valuation for assessment that has been divided for an urban renewal area pursuant to section 31-25-107 (9) or for a downtown development authority pursuant to section 31-25-807 (3) for the property tax year in which the municipality or district made a contribution to the fund. If the total valuation for assessment certified by the county assessor, as amended, does not include the valuation for assessment that has been divided for an urban renewal area, such urban renewal valuation for assessment shall not be subtracted from the total valuation for assessment.
"Retired fire department member" means a volunteer firefighter who is not on activeduty and who receives pension benefits from the volunteer firefighter pension fund.
(a) "Volunteer firefighter" means a firefighter who renders service to a fire department in a municipality, county, or district, who does not receive compensation as a firefighter, and who is not classified as an employee for purposes of the federal "Fair Labor Standards Act of 1938", as amended, based on payments, fees, or benefits that the firefighter receives. "Volunteer firefighter" may include other designations or titles given to firefighters provided that the firefighter meets all of the requirements for being a volunteer firefighter in this part 11.
(b) For the purposes of this subsection (9), "compensation" does not include:
Actual expenses incurred by and reimbursed to a volunteer firefighter;
(Deleted by amendment, L. 2010, (SB 10-021), ch. 17, p. 79, § 1, effective August
11, 2010.)
Participation in or receipt of benefits from the fund;
Participation in or receipt of benefits upon termination of volunteer services to anydistrict or municipality provided as part of an internal revenue code qualified volunteer service award plan established for the benefit of volunteer firefighters;
Payments from federal moneys, either through the district or municipality or to thevolunteer firefighter directly, for participation in a temporary emergency incident;
Nominal fees or benefits paid on a per-call basis or as part of an annual merit orrecognition award program or other incentive award program.
Source: L. 95: Entire part added, p. 1364, § 2, effective June 5. L. 96: (3) amended, p. 941, § 5, effective May 23. L. 2006: (7.5) added, p. 1422, § 1, effective June 1. L. 2007: (2), (4), and (9) amended, p. 315, § 1, effective April 2. L. 2010: (9) amended, (SB 10-021), ch. 17, p. 79, § 1, effective August 11.
Cross references: (1) For the internal revenue code referred to in subsection (9)(b)(IV), see the federal "Internal Revenue Code of 1986", as amended.
(2) For the federal "Fair Labor Standards Act of 1938", see 29 U.S.C. sec. 201 et seq.