New Mexico Administrative Code
Title 2 - PUBLIC FINANCE
Chapter 81 - RETIREE HEALTH CARE FUNDS
Part 9 - AFFILIATED MUNICIPAL, COUNTY, INSTITUTION OF HIGHER EDUCATION AND PUBLIC ENTITY OPTION
Section 2.81.9.8 - EXERCISE OF OPTION OUT/ MUNICIPALITIES AND COUNTIES WHICH ARE RETIREMENT SYSTEM EMPLOYERS AS DEFINED IN SECTION 4. G. OF THE ACT

Any municipality or county who has some (it need not be all) of its workforce affiliated with the Public Employee Retirement Act system as of February 14, 1990 shall be considered to be mandated into the coverage of the Act with the option pursuant to this rule to choose not to be a participating employer under the act.