This section defines key terms used in the article, including compensation, district, employee, governing body, participant, plan, prior service, and termination of service.
48-221 - Definitions 48-221 . Definitions In this article, unless the context otherwise requires: 1. "Compensation" means money paid to an employee of a district for services in the form of a fixed salary or wages at the end of established pay periods, which, in the case of employees with fluctuating rates of pay, shall be considered as being the guaranteed rate of pay, and which, in the case of employees with dual rates, shall be for the primary occupation. Such fixed salary or wage rates for any regularly established pay period shall be that which is in effect on the first day of each such period. "Compensation" does not include payments for overtime and bonuses over and above fixed salaries or wages for normal hours of service. 2. "District" means an irrigation district, drainage district, flood control district, agricultural improvement district, electrical district, or power district organized pursuant to the laws of this state. 3. "District contributions" means sums of money paid by a district to finance a retirement plan. 4. "Employee" means a person in the service of a district whose customary employment is for an average of not less than thirty hours a week and for twelve months a year. 5. "Employee contributions" means sums of money paid by the employees of a district for participation in a retirement plan. 6. "Governing body" of a district means the body, board, commission, officer or officers, or other authority having charge of the finances of the district. 7. "Participant" means an employee of a district who is eligible under the provisions of section 48-224 for participation in the retirement plan adopted by a district. 8. "Plan" means a retirement plan authorized by section 48-222. 9. "Prior service" means service for a district by any employee for any period not exceeding twenty-five years immediately prior to the adoption of a retirement plan. 10. "Termination of service" means the cessation of employment of an employee by a district, but service shall not be deemed terminated by reason of any military absence, or any leave of absence or furlough granted by the district.