ROGOSHESKE, Justice.
The Board of County Commissioners of Mower County sought a declaratory judgment declaring illegal certain claims for employer contributions made against the county by the Public Employees Retirement Association (PERA). PERA denied the illegality of its demands and counterclaimed for the amount due, $5,082.99. From a judgment in favor of PERA, the county appeals.
During the pendency of this action, the county auditor holds the amount claimed...
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