§ 203-103. Benefit Recipients Rights Exempt From Assignment, Execution and Taxes.

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The right of a person to a pension, an annuity or a retirement allowance, to the return of contributions, the pension, annuity or retirement allowance itself, any option benefit or death benefit, any other right accrued or accruing to any person under the provisions of this chapter (collectively referred to herein as a "benefit") and the moneys in the fund created by this chapter, shall be exempt from any state tax except that tax imposed by O.R.C. Section 5747.02, and any county, municipal or other local tax except taxes imposed pursuant to O.R.C. Sections 5748.02 or 5748.08. Except as provided in O.R.C. Sections 145.57, 3111.23 and 3113.21, the right of a person to a benefit and the moneys in the trust funds created by this chapter shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency law, or any other process of law whatsoever; and except as provided in O.R.C. Sections 145.57, 3111.23 and 3113.21, shall be unassignable.

(C.O. 203-59; renumbered C.M.C. 203-105, eff. Jan. 1, 1972; a. Ord. No. 545-1983, eff. Dec. 23, 1983; a. Ord. No. 264-2000, eff. June 28, 2000; a. Ord. No. 336-2016, § 1, eff. Nov. 26, 2016)

                    
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