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placed on the pension list, and when so retired he
shall be paid annually from the police pension fund in
equal monthly payments a sum equal to sixty percent of
his annual salary as defined in subsection (c) of
Section 24-23.
Since petitioners received disability payments under the
collective bargaining agreement and the agreement specifically
applies only to job-related injuries, they argue that the
agreement is a "statute" in the nature of a workmen's
compensation act. Citing Rev. Rul. 81-47, 1981-1 C.B. 55,
petitioners argue that collective bargaining agreements are
mandated by a Rhode Island State law that requires enactment by
the City Council, and that the agreement under which they
received their payments is incorporated by reference into the
City Code.
Rev. Rul. 81-47
The revenue ruling involved a county police officer injured
in the line of duty. He did not retire but continued to receive
full pay while incapacitated in accord with the provisions of a
collective bargaining agreement between his union and the county.
State statute provided that all collective bargaining agreements
entered into by the county had to be adopted and approved by
"legislative acts" of the county council and incorporated by
reference into the county code. Adoption by the council had the
effect of enacting provisions of the collective bargaining
agreement into law. The collective bargaining agreement at issue
in the ruling was duly incorporated into the county code in
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