Any political subdivision on June 30, 1972, which shall have been participating in the Tennessee state retirement system under former chapter 36 of this title, with respect to its employees, shall participate in this retirement system as of July 1, 1972, and shall be subject to the provisions of this part applicable to employers electing to participate subsequent to July 1, 1972.Acts 1972, ch. 814, § 10; T.C.A., § 8-3934(1)(c); Acts 1999, ch. 205, § 18.
Tennessee Legal Code