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CABARRUS COUNTY BD. OF EDUC. v. DEPT.

No. COA17-1017.

821 S.E.2d 196 (2018)

CABARRUS COUNTY BOARD OF EDUCATION, Petitioner, v. DEPARTMENT OF STATE TREASURER, Retirement Systems Division; Dale R. Folwell, State Treasurer (in official capacity only); Steven C. Toole, Director, Retirement Systems Division (in official capacity only), Respondents.

Court of Appeals of North Carolina.

Filed: September 18, 2018.

Attorney(s) appearing for the Case

Tharrington Smith, LLP, Raleigh, by Deborah R. Stagner ; and Michael Crowell, Attorney, by Michael Crowell , for Petitioner-Appellee.

Attorney General Joshua H. Stein , by Solicitor General Matthew W. Sawchak , Deputy General Counsel Blake W. Thomas , Deputy Solicitor General Ryan Y. Park , and Special Deputy Attorney General Joseph A. Newsome , for Respondents-Appellants.

Brooks, Pierce, McLendon, Humphrey & Leonard, L.L.P., Greensboro, by Elizabeth L. Troutman and Jill R. Wilson ; and North Carolina School Boards Association, by Legal Counsel Allison Brown Schafer , for North Carolina School Boards Association, amicus curiae.

I. Procedural History

The Cabarrus County Board of Education ("Petitioner"), filed a "Request for Declaratory Ruling" pursuant to N.C. Gen. Stat. § 150B-4 (2017) and 20 N.C. Admin. Code 01F.0201 et seq. on 18 October 2016. Pursuant to this filing, Petitioner requested the Retirement Systems Division...

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