LAC 58:V.1103. General

A. Under no circumstances shall the terms average compensation and average salary be interpreted to include more than one annual excess millage payment in any given year. B. Under no circumstances shall a different year be utilized for purposes of calculating the value of the different components included in average compensation or average salary, except in regard to excess millage payments, as specified herein. C. Under no circumstances shall excess millage paid to a firefighter for any period less than a full calendar year be annualized for purposes of calculating a retirement benefit, nor shall excess millage paid to the firefighter in the calendar year of his retirement be utilized in his benefit calculation unless that calendar year is also a benefit year.