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redesignation should be approved, based on all
information available in the recertification (10-12K)
request. A majority vote of the [city council] will
approve and authorize the request for retroactive
redesignation.
4. Once approved by the [city council], a request for
retroactive redesignation is irrevocable by the
member/retiree.
* * * * * * *
6. An election to request retroactive redesignation
of certain disability pensions must be submitted to the
Chief of the Fire Department on or before March 31,
2000.
7. * * * It is the intent that such payments would be
deemed to have been paid in lieu of Worker’s
Compensation and thus afford non-taxable status to the
benefits paid. The City of Cranston, however, makes no
warranties that the Internal Revenue Service or any
other taxing jurisdiction will abide by such
retroactive redesignation.
In January of 2000, after respondent had filed the motion
for summary judgment herein, petitioner applied for
recertification and retroactive redesignation of disability
payments as occupational disability payments pursuant to amended
section 10-12. On March 27, 2000, his application was approved
by unanimous vote of the city council of Cranston.
Respondent contends that the taxation of income received by
petitioner in 1992 should not be governed by an amendment to
section 10-12 enacted in 1999, nor by a certification procedure
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