AGO Opinion Topics: USE MILLAGE LEVY

(1) Under the provisions of § 9, chapter 255, Laws of 1961, if after an examination of and report on the condition of the firemen's pension fund by an actuary, it is determined that the condition of the fund is such as not to require all or part of the millage levy therein provided for, such millage may be omitted or levied and used for other municipal purposes. (2) The word "actuary" as used in RCW 41.16.060 means the computing officer of an insurance company; a person skilled in calculating the value of life interests, annuities, and insurance.  Whether or not an individual qualifies as an actuary is a question of fact since there is no legal provision in this state for crediting or qualifying an actuary for the purposes of RCW 41.16.060. (3) and (4) Examination and report of an actuary specified by RCW 41.16.060 contemplates an examination and report as to the actuarial soundness of the firemen's pension fund; not merely the anticipated cash disbursements or operating expenses of the fund for an ensuing fiscal year.