71.207. Whenever any municipality has established pensionplans for the pensioning of the salaried employees of such cityand the surviving spouses and minor children of deceasedemployees, the right of any person to a benefit, any other rightaccrued or accruing to any person under the provisions of suchpension plan and the funds created under such pension plan areexempt from any tax of the state of Missouri and are not subjectto execution, garnishment, attachment or any other processwhatsoever and are unassignable unless specifically so providedin such plan.
(L. 1972 H.B. 1065 ยง 1, A.L. 1983 H.B. 571, A.L. 1988 H.B. 924 & 1243)