text:
(a) Whenever the percentage of annual increase in the cost of living as of January 1 of each year as shown by the Bureau of Labor Statistics Consumer Price Index for All Urban Consumers exceeds a full 3 percent of the existing cost-of-living increase factor provided by any provision of this article, an additional 1 percent of the excess for each full 3 percent over the existing increase factor shall be applied to the retirement allowances, optional death allowances, or annual death allowances increased by any provision of this article. The increases in allowances resulting from the adoption of this section shall be used to offset any accumulated carryover balances under existing cost-of-living adjustments. The cost of implementing this section shall be prefunded commencing with the adoption of this section by the board of supervisors. The method of paying the cost of implementing this section may be mutually agreed to in a memorandum of understanding executed by the employer and employee representatives. The board of retirement shall conduct the actuarial studies to determine those costs.

(b) This section shall not be operative in any county until it is adopted by a majority vote of the board of supervisors.

(c) Notwithstanding subdivision (a), a memorandum of understanding regarding the application of the contributions of new members, as defined in subdivision (f) of Section 7522.04, towards paying the cost of the additional cost-of-living adjustment shall not conflict with the requirements of Section 7522.30 or as may be agreed to in accordance with Sections 7522.30 and 31631.

history: (History: Amended by Stats. 2013, Ch. 247, Sec. 49. (AB 1380) Effective January 1, 2014.)

title: 3. GOVERNMENT OF COUNTIES

article: 16.5. Cost of Living Adjustment


kind: section

code: GOV

text:
(a) Notwithstanding any other provision of law, on an annual basis, the board of retirement may, with the approval of the county board of supervisors, grant a cost-of-living adjustment on a prefunded basis to the retirement allowances, optional death allowances, or annual death allowances payable to or on account of eligible members. The action by the board of retirement may specify a date as of which the adjustment shall be effective and, if no effective date is specified, the adjustment shall be made in allowances payable for the time commencing on the first day of the month following the action by the board of retirement or approval by the county board of supervisors, whichever is later.

(b) Before the board of retirement may grant an adjustment pursuant to this section, the total costs of the adjustment shall be determined by a qualified actuary and the board shall determine, with the advice of the actuary, that full funding of the adjustment can be provided from earnings of the retirement fund that are in excess of the total interest credited to contributions and reserves plus 1 percent of the total assets of the retirement fund.

(c) The adjustment provided by this section shall be payable only to those retired members, survivors, beneficiaries, or successors in interest whose accumulated loss of purchasing power equals or exceeds 20 percent as of January 1 of the year the board of retirement takes action pursuant to this section. Loss of purchasing power shall be determined by the board of retirement based on the difference between the following:

(1) The initial retirement allowance, optional death allowance, or annual death allowance as it would have been increased by the cumulative total effect of the annual changes, rounded to the nearest one-half of 1 percent, in the Consumer Price Index for All Urban Consumers for the area in which the county seat is situated.

(2) The retirement allowance, optional death allowance, or annual death allowance as actually increased by cost-of-living adjustments previously granted with respect to the allowance.

(d) A cost-of-living adjustment granted pursuant to this section shall become part of the retirement allowance, optional death allowance, or annual death allowance to be increased by any subsequent cost-of-living adjustments. The granting of an increase pursuant to this section in any particular year does not create any continuing entitlement to additional increases in subsequent years, and does not create any claim by a retired member, survivor, beneficiary, or successor in interest against the county, district, or retirement fund for any increase in any allowance paid or payable prior to the effective date of the action by the board of retirement pursuant to this section.

(e) This section shall only be applicable in the following counties:

(1) A county of the 19th class, as defined by Sections 28020 and 28040, as amended by Chapter 1204 of the Statutes of 1971.

(2) A county of the 32nd class, as defined by Sections 28020 and 28053, as amended by Chapter 1204 of the Statutes of 1971.

history: (History: Amended by Stats. 2008, Ch. 202, Sec. 1. Effective January 1, 2009.)

division: 4. EMPLOYEES

title: 3. GOVERNMENT OF COUNTIES

article: 16.5. Cost of Living Adjustment

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 3. County Employees Retirement Law of 1937 > 16.5. Cost of Living Adjustment


text: Any county may provide by ordinance that the principles set forth in Article 16.5 (commencing with Section 31870), as a basis for adjustment of retirement allowances in accordance with future cost-of-living changes, shall be applied for the purpose of adjusting retirement allowances in accordance with past cost-of-living changes.

history: (History: Added by Stats. 1965, Ch. 521.)

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 3. County Employees Retirement Law of 1937 > 16.6. Retrospective Cost-of-Living Adjustment


text: The retirement allowances payable following the effective date of this article in the county shall be in the same amounts as would be payable if Article 16.5 had been in effect in the county on the date specified in the ordinance as the date for application of this article in the county.

title: 3. GOVERNMENT OF COUNTIES

chapter: 3. County Employees Retirement Law of 1937

article: 16.6. Retrospective Cost-of-Living Adjustment


text: Any adjustment made pursuant to this article with reference to changes in the Consumer Price Index for All Urban Consumers which occurred prior to the effective date of this article in a county shall apply prospectively only; and no right, claim or interest whatsoever shall be created by the application of the provisions of this section in any county with respect to retirement allowance payments made for time prior to the effective date of this article in the county.

history: (History: Amended by Stats. 1978, Ch. 900.)

title: 3. GOVERNMENT OF COUNTIES


text:
(a) This article may be adopted by any county by ordinance.

(b) The ordinance shall specify a date as of which Article 16.5 shall be deemed applicable. The applicable date may be the first day of any prior year. If no applicable date is specified, Article 16.5 shall be deemed applicable as of the first day of the year preceding the year of retirement of the earliest retired member who is currently being paid a retirement allowance at the time the ordinance is adopted.

(c) The ordinance shall specify a date as of which the adjustments made pursuant to this article shall be effective. If no effective date is specified, the adjustments shall be made in allowances payable for time commencing on the first day of the month following the adoption of the ordinance.

title: 3. GOVERNMENT OF COUNTIES


text: Any county may adopt or readopt this article alone from time to time, adopt Article 16.5 alone, or adopt this article and Article 16.5 at the same time or different times. If both articles are adopted, any accumulated increases in excess of two percent (2%) per year which are accumulated under this article shall be applicable to the computation of future allowance adjustments as provided in Article 16.5 and any allowance which is increased as provided in this article shall be subject to future increase or decrease as provided in Article 16.5.

title: 3. GOVERNMENT OF COUNTIES


text: Any county may adopt or readopt this article alone from time to time, adopt Article 16.5 alone, or adopt this article and Article 16.5 at the same time or different times. If both articles are adopted, any accumulated increases in excess of three percent (3%) per year which are accumulated under this article shall be applicable to the computation of future allowance adjustments as provided in Article 16.5 and any allowance which is increased as provided in this article shall be subject to future increase or decrease as provided in Article 16. 5.

history: (History: Added by Stats. 1967, Ch. 45.)

title: 3. GOVERNMENT OF COUNTIES


text: Any county may adopt or readopt this article alone from time to time, adopt Article 16.5 alone, or adopt this article and Article 16.5 at the same time or different times. If both articles are adopted, any accumulated increases in excess of 5 percent per year which are accumulated under this article shall be applicable to the computation of future allowance adjustments as provided in Article 16.5 and any allowance which is increased as provided in this article shall be subject to future increase or decrease as provided in Article 16.5.

history: (History: Added by Stats. 1974, Ch. 1388.)

title: 3. GOVERNMENT OF COUNTIES


text: Each county having a population in excess of five million, which has not already integrated its retirement system with the federal system, shall effect such integration pursuant to this article to be operative as of a date specified by the board of supervisors to be no later than July 1, 1964.

history: (History: Added by Stats. 1963, Ch. 2090.)

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 3. County Employees Retirement Law of 1937 > 17. Integration with Federal Old Age, Survivors, and Disability Insurance


text: Except as otherwise expressly provided in this article, all of the provisions of Article 13 of this chapter (commencing with Section 31800) apply to, and are incorporated by reference in this article.

title: 3. GOVERNMENT OF COUNTIES

article: 17. Integration with Federal Old Age, Survivors, and Disability Insurance


text: “Board,” as used in this article, means the Board of Administration of the Public Employees’ Retirement System.

history: (History: Amended by Stats. 1972, Ch. 590.)

title: 3. GOVERNMENT OF COUNTIES


text: “Federal-state agreement” means the agreement or any modification thereof now, heretofore, or hereafter executed by the board pursuant to Section 218 of Title II of the Social Security Act.

title: 3. GOVERNMENT OF COUNTIES


text: “Pension board,” as used in this article, means the board of retirement.

title: 3. GOVERNMENT OF COUNTIES


text: “Retirement system” means the retirement plan provided by the county for its employees under this chapter.

title: 3. GOVERNMENT OF COUNTIES


text: “Policeman” as used in this article includes sheriffs, undersheriffs, deputy sheriffs and any other employee of a county in a position designated as a policeman’s position by the board; provided, any such position named herein or as may be designated by the board, is not contrary to any definition, ruling or regulation issued by the federal agency relating to the term “policeman” for the purposes of Section 218(d)(5)(A) of the Social Security Act.

title: 3. GOVERNMENT OF COUNTIES


text: “Fireman,” as used in this article, means any employee in a position designated as a fireman’s position by the board; provided, such designation is not contrary to any definition, ruling or regulation relating to the term “fireman” issued by the federal agency for the purposes of Section 218(d)(5)(A) of the Social Security Act.

title: 3. GOVERNMENT OF COUNTIES


text: The pension board shall effect a division into two parts exclusive of the division required by Section 31891, for the purposes of this article, of the retirement system. One part shall consist of those who are active members of the retirement system on division date, and who do not desire coverage under the federal system; and the second part shall consist of those who are active members of the system on division date, and who desire coverage under the federal system and of those who become members of the system after division date. The division date shall be set by the pension board so as to permit modification of the federal-state agreement to include services of employees who are members of the second part of said system.

title: 3. GOVERNMENT OF COUNTIES


text: The division shall be conducted in accordance with Section 218(d)(7) of the Social Security Act and applicable federal and board rules and regulations, by the pension board.

title: 3. GOVERNMENT OF COUNTIES


text: Upon receiving evidence satisfactory to him with respect to any division of a retirement system that the conditions specified in Section 218(d)(7) of the Social Security Act have been met, the Governor or any other state official now or hereafter authorized by federal law, shall so certify to the federal agency.

title: 3. GOVERNMENT OF COUNTIES


text: For the purposes of this article, policemen, as defined in Section 31886, and firemen, as defined in Section 31887, shall each be deemed to belong to separate retirement systems.

title: 3. GOVERNMENT OF COUNTIES


text: When federal benefits are to be extended to any firemen’s or policemen’s position pursuant to this part it shall be done only by a vote of such firemen or policemen as provided in Section 31801.

title: 3. GOVERNMENT OF COUNTIES


text: The pension board shall apply to the board in accordance with the provisions of this article, and the board shall execute on behalf of the State an agreement with the federal agency for the coverage of employees of the county under the federal system in conformity with the provisions of Section 218 of the Social Security Act and applicable federal regulations.

title: 3. GOVERNMENT OF COUNTIES


text: Notwithstanding the provisions of Section 31893, however, before the board shall execute on behalf of the State an agreement with the federal agency as herein provided, the pension board and the board shall enter into a written agreement, which agreement shall include such provisions not inconsistent with this article which the board deems necessary in the administration of the said federal system as it affects the State and the county and its employees.

title: 3. GOVERNMENT OF COUNTIES


text: This article shall apply only in a county with a population exceeding 6,000,000 and shall apply in that county only if the board of supervisors has provided notice of intent to terminate benefits under federal social security.

history: (History: Added by Stats. 1982, Ch. 1567, Sec. 1.)

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 3. County Employees Retirement Law of 1937 > 17.5. Termination of Social Security in Counties with a Population Exceeding 6,000,000


text:
Any county which has provided the notice specified in Section 31894.1 shall provide a vote of the affected members, the results of which shall be advisory to the board of supervisors. The board of supervisors may, following the advisory vote, cancel their notice of intent to withdraw from social security at least 30 days prior to the effective date of termination of coverage under the federal system.

Nothing in this section shall be construed to waive any rights that employees may have to secure by appropriate judicial proceeding new benefits comparable to those provided under the federal social security system.

title: 3. GOVERNMENT OF COUNTIES

article: 17.5. Termination of Social Security in Counties with a Population Exceeding 6,000,000


text: The board of supervisors shall, by resolution, certify to the Board of Administration of the Public Employees’ Retirement System that the provisions of Section 31894.2 have been complied with. In the event that the board of supervisors cannot certify compliance with the provisions of Section 31894.2, the board of supervisors shall cancel their notice of intent to withdraw from social security at least 30 days prior to the effective date of termination of coverage under the federal system.

title: 3. GOVERNMENT OF COUNTIES


text: As used in this article “public agency” includes the federal government or any federal department or agency, this state, any other state or any state department or agency, a county, city, public corporation, or public district of this state or any other state. Section 31478 does not apply to this article.

history: (History: Added by Stats. 1965, Ch. 511.)

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 3. County Employees Retirement Law of 1937 > 18. Adjustment to Fit Other Allowances


text: As used in this article, “total benefits” means the retirement allowance or other benefit payable to any beneficiary pursuant to the provisions of this chapter plus any other monetary payments due to the same beneficiary from any public agency.

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances


text: If an increase in the retirement allowance or other benefit payable to any beneficiary pursuant to the provisions of this chapter, whether such increase begins prior or subsequent to the effective date of this article, results in the decrease of the amount of any monetary payments due to the same beneficiary from any public agency, such retirement allowance or other benefit shall be so reduced as to result in the maximum total benefits to such beneficiary.

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances


text: If the statutes, ordinances, rules, regulations, or orders of any public agency are so changed, or if for any other reason the effect of the increase of the retirement allowance or other benefit payable to any beneficiary pursuant to the provisions of this chapter on the amount of any monetary payments due to the same beneficiary by such public agency are changed, the board shall adjust such retirement allowance or other benefit, but not to an amount greater than otherwise authorized by this chapter so as to result in the maximum total benefits to such beneficiary.

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances


text: The provisions of this article are mandatory and not subject to option or election by any member or other beneficiary. Every such beneficiary shall inform the board of all facts necessary in order to comply with this article. The board shall ascertain such facts by such procedures as it sees fit to adopt.

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances


text: If the board in good faith diligently seeks to ascertain all facts necessary in order to comply with this article, but, despite such effort, a payment of a retirement allowance or other benefit to any beneficiary is made without having been reduced as required by this article, neither the board, nor any member thereof, nor any public officer nor public employee shall be liable for such excess payment.

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances


text: The board shall deduct the amount of advanced disability pension payments made to a local safety member pursuant to Section 4850.3 or 4850.4 of the Labor Code from the member’s retroactive disability pension payments. If the retroactive disability allowance is not sufficient to reimburse the total advanced disability pension payments, an amount no greater than 10 percent of the member’s monthly disability allowance shall be deducted and reimbursed to the local agency until the total advanced disability pension payments have been repaid. The local safety member and this system may agree to any other arrangement or schedule for the member to repay the advanced disability pension payments.

history: (History: Added by Stats. 2002, Ch. 877, Sec. 2. Effective January 1, 2003.)

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances


text: A retirement allowance or other benefit payable to a beneficiary pursuant to this chapter shall not be reduced pursuant to this article if such reduction would impair the constitutional rights of any person.

title: 3. GOVERNMENT OF COUNTIES

article: 18. Adjustment to Fit Other Allowances


text:
(a) The purpose of this chapter is to ensure the federal tax-exempt status of the county employees’ retirement systems, to preserve the deferred treatment of federal income tax on public employer contributions to public employee pensions, and to ensure that members are provided with retirement and other related benefits that are commensurate, to the extent deemed reasonable, with the services rendered without violating the intent and purposes of Section 415 of the Internal Revenue Code.

(b) To achieve this purpose, this chapter incorporates certain pension payment limitations and elects the “grandfather” option in Section 415(b)(10) of the Internal Revenue Code. Also, this chapter provides for certain replacement benefits.

(c) On or after January 1, 2013, the application of this chapter is limited as specified in Section 7522.43.

history: (History: Amended by Stats. 2013, Ch. 247, Sec. 50. (AB 1380) Effective January 1, 2014.)

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 3.9. Internal Revenue Code County Compliance and Replacement Benefits Program


text:
(a) The definitions in Chapter 3 (commencing with Section 31450) of this part shall apply to this chapter.

(b) The term “Internal Revenue Code” includes all regulations, revenue rulings, notices, and revenue procedures issued by the Internal Revenue Service.

history: (History: Amended by Stats. 2003, Ch. 520, Sec. 9. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES

chapter: 3.9. Internal Revenue Code County Compliance and Replacement Benefits Program


text:
(a) In accordance with Section 31899.3, the retirement benefits for any person who for the first time became a member of the system on or after January 1, 1990, shall be subject to the payment limitations of Section 415 of the Internal Revenue Code. The retirement benefits for any person who became a member of the system before January 1, 1990, also shall be subject to the payment limitations of Section 415 of the Internal Revenue Code to the extent that those benefits are not exempt from those limitations under the “grandfather” election that has been made under that section and this section.

(b) The “grandfather” election in Section 415(b)(10) of the Internal Revenue Code is hereby made. All members of a retirement system who joined the system prior to January 1, 1990, are exempt from the Section 415 limits to the extent permitted by the Internal Revenue Code.

(c) This section does not apply in a county of the first class as defined in Section 28020, as amended by Chapter 1204 of the Statutes of 1971, and Section 28022, as amended by Chapter 43 of the Statutes of 1961, which county is instead subject to Article 2.1 (commencing with Section 31510) of Chapter 3.

history: (History: Amended by Stats. 2003, Ch. 520, Sec. 10. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text:
(a) Notwithstanding any other provision of law, the retirement rights conferred by this chapter and by Chapter 3 (commencing with Section 31450) of this part upon any person who for the first time becomes a member of a retirement system on or after January 1, 1990, shall be subject to the limitations in the Internal Revenue Code upon benefits that may be paid by public retirement systems. That person may not have any retirement right or benefit that exceeds those limitations, and no retirement right or benefit may accrue to or vest in that person under Chapter 3 (commencing with Section 31450) that exceeds those limitations. That person may, however, have retirement rights and benefits under the replacement benefits program established under this chapter.

(b) Each retirement board shall provide to each employer a notice of the content and effect of subdivision (a) for distribution, prior to employment, to each person who may become a member and to each person who for the first time becomes a member on or after January 1, 1990.

(c) Chapter 3 (commencing with Section 31450) shall be construed as if it included this section.

(d) This section does not apply in a county of the first class as defined in Section 28020, as amended by Chapter 1204 of the Statutes of 1971, and Section 28022, as amended by Chapter 43 of the Statutes of 1961, which county is instead subject to Article 2.1 (commencing with Section 31510) of Chapter 3.

history: (History: Added by renumbering Section 31899.4 by Stats. 2003, Ch. 520, Sec. 11. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text:
(a) Each county and district shall provide a program to replace the benefits that are limited by Section 415 of the Internal Revenue Code for members whose retirement benefits are limited by Section 415 and cannot be fully maximized pursuant to Section 31538. The replacement benefits program shall provide benefits that, together with the benefits provided by the retirement system, are the same as, and may not exceed, the benefits that would be paid by the retirement system but for the application of the limits of Section 415. Notwithstanding the foregoing, the county or district may modify its replacement benefits program and may add, modify, or eliminate any replacement benefits, as necessary, to carry out the purpose of this chapter. A replacement benefit may not be reduced if the reduction would impair the vested rights of any person.

(b) Each county shall establish and administer its own replacement benefits program for members whose retirement benefits are limited by Section 415 of the Internal Revenue Code.

(c) A county may, pursuant to a contract with a district, agree to administer the district’s replacement benefits program for the district’s members whose retirement benefits are limited by Section 415 of the Internal Revenue Code. The county may charge each district a reasonable fee for administering the district’s program and the county and district may agree on any other conditions relating to that administration. If a district does not contract with the county to administer its replacement benefits program, it shall establish and administer its own replacement benefits program.

(d) Upon the recommendation of the retirement system’s actuary, and in accordance with its obligation to recommend county and district contribution rates under Sections 31453 and 31453.5, the board shall adjust the contributions required to be made by a county or district to the extent that benefits are payable under a replacement benefits program of that county or district.

(e) The county, and any district that establishes and administers its own program, shall enact an ordinance or prescribe regulations or other written documentation setting forth the terms of its replacement benefits program.

(f) Notwithstanding any other provision of this chapter, a county of the first class, as defined in Section 28020, as amended by Chapter 1204 of the Statutes of 1971, and Section 28022, as amended by Chapter 43 of the Statutes of 1961, is not required to provide replacement benefits to any member under this section if that member participates in General Plan F or Safety Plan F under Article 2.1 (commencing with Section 31510) of Chapter 3.

history: (History: Added by Stats. 2003, Ch. 520, Sec. 12. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text: Each county, and each district that establishes its own replacement benefits program, shall administer the replacement benefits program established by it pursuant to this chapter. The board may, pursuant to an agreement with the county or the district that establishes its own program, assist in the administration of the replacement benefits program to the extent permitted under the Internal Revenue Code.

history: (History: Repealed and added by Stats. 2003, Ch. 520, Sec. 14. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text: If the Internal Revenue Service determines that any provision of Chapter 3 (commencing with Section 31450) of this part or this chapter cannot be given effect without placing a retirement system administered under this chapter or Chapter 3 (commencing with Section 31450) of this part out of conformity with Section 415 of the Internal Revenue Code, that provision, only to the extent that it causes that nonconformity and only with respect to the affected parties shall become inoperative with respect to the payment of benefits pursuant to Chapter 3 (commencing with Section 31450) of this part, as of the effective date of the determination. The retirement board shall notify the Secretary of State of inoperation under this section.

history: (History: Added by renumbering Section 31899.7 by Stats. 2003, Ch. 520, Sec. 16. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text:
(a) If Section 415 of the Internal Revenue Code is amended to exclude public retirement systems, or if the application of Section 415 of the Internal Revenue Code to public retirement systems is invalidated by the final decision of an appellate court of proper jurisdiction, all sections of this chapter, except this section, shall become inoperative as of the effective date of that amendment or decision. The retirement board shall immediately notify the Secretary of State whenever any provision of this chapter becomes inoperative pursuant to this section.

(b) Whenever all sections of this chapter, except this section, become inoperative pursuant to this section, and to the extent not prohibited by the Internal Revenue Code, the retirement board, county, and districts shall do all of the following:

(1) Remove the pension limitations imposed by Section 415 of the Internal Revenue Code for prospective payments to annuitants.

(2) Eliminate the replacement benefits, and pay benefits that are due under the system to the affected annuitants without regard to any limitations of Section 415 of the Internal Revenue Code.

(3) Take any and all other actions they deem necessary and feasible.

history: (History: Added by renumbering Section 31899.8 by Stats. 2003, Ch. 520, Sec. 17. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text:
It is the sole intent of the Legislature, in enacting this chapter, to fully comply with the provisions of the Internal Revenue Code that apply to public retirement systems in order to maintain and ensure the federal income tax exempt status of the county employees’ retirement systems, to elect the “grandfather” option in Section 415(b)(10) of the Internal Revenue Code, and to require that each county and district provide benefits that replace the benefits that are limited by Section 415 of the Internal Revenue Code for affected members of the county employees’ retirement systems.

The Legislature finds and declares that all costs of local public agencies and local public retirement systems of complying with Section 415 of the Internal Revenue Code are a federal mandate within the meaning of Section 6 of Article XIIIB of the California Constitution and Part 7 (commencing with Section 17500) of Division 4 of Title 2, as construed in City of Sacramento v. State of California (50 Cal. 3d 51).

It is the intent of the Legislature that this chapter not be construed to impose upon local public agencies that are maintaining county retirement systems pursuant to Chapter 3 (commencing with Section 31450) of this part, state-reimbursable, state-mandated local program benefit costs within the meaning of Section 6 of Article XIIIB of the California Constitution and Part 7 (commencing with Section 17500) of Division 4 of Title 2.

If either the Commission on State Mandates or a court determines that this chapter imposes upon any local agency, state-mandated local program benefit costs, notwithstanding any other provision of law, no reimbursement therefor shall be made from the State Mandates Claims Fund pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 or from any other state fund.

history: (History: Added by renumbering Section 31899.9 by Stats. 2003, Ch. 520, Sec. 18. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text: The Legislature reserves the power and right to amend this chapter, as needed to effect its purposes. This chapter shall be controlling over any memorandum of understanding reached between employers and employees pursuant to Chapter 10 (commencing with Section 3500) of Division 4 of Title 1.

history: (History: Added by renumbering Section 31899.10 by Stats. 2003, Ch. 520, Sec. 19. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES


text: This chapter may be cited as the County Peace Officers’ Retirement Law.

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES

chapter: 4. County Peace Officers Retirement Law

article: 1. General

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 4. County Peace Officers Retirement Law > 1. General


text: The purpose of this chapter is to recognize a public obligation to employees in the public service whose duties expose them to more than ordinary risks and to provide a means whereby such public employees who become incapacitated in the performance of their duties or by age may be replaced by more capable employees, to the betterment of the public service without prejudice and without inflicting a hardship upon the employees removed. The retirement pension and benefits provided by this chapter are granted as an additional element of compensation for future services.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: This chapter shall be given a liberal interpretation with a view of carrying out its purpose and shall not be construed as a local measure or one intended as a benefit to particular persons or places.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: Unless the context otherwise requires, the definitions and general provisions contained in this article govern the construction of this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
“County peace officers” includes:

(a) All sheriffs, undersheriffs, chief deputy sheriffs, jailers, turnkeys, deputy sheriffs, bailiffs, process servers, constables, deputy constables, motorcycle officers, its heads and assistant heads of all divisions of the sheriff’s office, and all their regularly appointed deputies. Clerks, bookkeepers, stenographers, and other employees who may have been appointed as deputy sheriffs but who do not perform the duties of any of the peace officers enumerated and honorary deputy sheriffs or other persons holding appointments as deputy sheriffs who receive no compensation therefor and who do not regularly perform particular official duties are not included.

(b) All county foresters, county fire wardens, deputy or assistant county foresters, deputy or assistant county fire wardens, heads and assistant heads of all divisions of any county forester’s or county fire warden’s department, and all fire apparatus engineers, fire prevention inspectors, forest firemen, fire patrolmen, fire observers and foremen assigned to fire suppression crews, and all other personnel not specifically excluded, who are assigned to fire prevention and suppression in any county forester’s or county fire warden’s department, and the officers, engineers, and firemen of any county fire protection district, and all other personnel not specifically excluded, who are assigned to fire prevention and suppression in any county fire protection district. Clerks, bookkeepers, stenographers, cooks, laborers, county fire protection district volunteer employees or persons who are not employed for full time duty, or other employees not performing the duties of any of the persons enumerated and any honorary deputy county fire warden or honorary deputy county forester, or voluntary fire warden holding appointment as such but receiving no compensation therefor and not regularly performing particular official duties are not included.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “County peace officers” also includes detectives and investigators in the office of the district attorney whose duties are substantially similar to those of peace officers as defined in subsection (a) of Section 31904.

history: (History: Added by Stats. 1947, Ch. 753.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Terminal salary” means the average salary earnable by any member during (a) the last three years, or (b) the last five years prior to the date of his retirement, whichever is the greater.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Pensioner” means a retired peace officer who is entitled, because of his former service as a member, to receive a pension pursuant to this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Member” means any person included in the membership of the system who has not retired and is not receiving any pension or other benefits provided by the retirement system.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Beneficiary” means any person in receipt of a pension, or other benefit provided by the retirement system.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
“System” means the retirement system provided for in this chapter or its predecessor.

The retirement system for county peace officers created by Chapter 268 of the Statutes of 1931, as amended, is continued in existence under this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Board” means the board of retirement.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Fund” means the County Peace Officers’ Retirement Fund.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: The title to all property acquired pursuant to this chapter shall be taken in the name of the county. The title to any money which becomes due to any peace officer shall not pass from the county to the peace officer until he is entitled thereto under this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: That portion of the wages of any peace officer deducted or to be deducted under this chapter, the right of a peace officer or other person to an annuity or pension, and all rights of the peace officer or other person in the fund are exempt from taxation and shall not be taken upon execution or other process of any court except to the extent permitted by Section 704.110 of the Code of Civil Procedure. An assignment of any right in or to the funds or to any pension or annuity is void.

history: (History: Amended by Stats. 1982, Ch. 497, Sec. 118. Operative July 1, 1983, by Sec. 185 of Ch. 497.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: This chapter shall become effective in any county upon its acceptance by ordinance passed by four-fifths vote of its board of supervisors, and becomes operative in the county on January 1st or July 1st following the expiration of three months after the passage of the ordinance.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 4. County Peace Officers Retirement Law > 2. Retirement System


text: By the adoption of an ordinance by a four-fifths (45) vote, the board of supervisors may abolish the system theretofore established in the county pursuant to this chapter or its predecessor. The abolishment of the system shall not impair the right of any person to whom pension rights have accrued to continue to receive such pension after the abolishment of the system, and if the fund is inadequate to pay such pensions, they shall be paid from and constitute a charge upon the general fund of the county.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: If the system is abolished in any county, each active member as of the date of the abolishment shall be paid a refund of all contributions made by him to the fund and all interest credited to his contribution as of the date of the abolishment of the system.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: The management of the system is vested in a board of retirement, consisting of five members, one of whom shall be the county treasurer acting in an exofficio capacity. The second and third members shall be either members or pensioners of the system elected by the members within 30 days after the system becomes operative, in a manner to be determined by the board of supervisors. The fourth and fifth members shall be qualified electors of the county who are not connected with county government in any capacity, appointed by the board of supervisors within 30 days after that date, except that one of such members may be a member of the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 4. County Peace Officers Retirement Law > 3. Retirement Board


text: The first persons elected or appointed as the second and fourth members shall serve for two years from the date the system becomes operative, and the third and fifth members elected or appointed shall serve for a term of three years from that date. Thereafter, the term of office of the four elected members shall be three years.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: Neither the enactment of this chapter nor any amendment of its predecessor shortens the term of any member of the board who was lawfully elected or appointed, even if he would not be eligible for election or appointment under this chapter or such amendment, but he shall continue to be a member of the board until the expiration of the term for which he was appointed or elected.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: A pensioner is eligible for membership on the board to the same extent as if he were a member.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The members of the board, except the fourth and fifth members, shall serve without compensation. The fourth and fifth members of the board shall receive ten dollars ($10) a meeting for not more than one meeting a month. The members of the board shall be reimbursed out of the funds of the county for any expense or loss of salary or wages which they incur through service on the board and for costs of operation of this system.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board shall organize by choosing one of its number as chairman. Thereafter the officers shall be chosen biennially by the board.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board shall meet for the transaction of business at least once every three months in each calendar year and at other times as it or a majority of its members orders. Notice of all meetings shall be given by the secretary at least three days in advance of the meeting.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: A majority of the members may transact any business of the board.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board may compel witnesses to attend and testify before it upon all matters connected with the operation of this chapter in the same manner as is provided by law for the taking of testimony before notaries public. The chairman or any member of the board may administer oaths to the witnesses.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board may appoint a secretary and provide for the payment from the fund of all its necessary expenses, including secretary hire and printing.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board may make regulations not inconsistent with this chapter. The regulations shall become effective when approved by the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board shall report annually in January to the board of supervisors the condition of the fund and the receipts and disbursements on account of the fund with a full and complete list of the beneficiaries of the fund and the amounts paid them for the preceding calendar year.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board shall annually prepare a budget of the cost of maintaining the pension fund. For this purpose it may employ an actuary to assist it in preparing the budget and report, to the end that the system may be scientifically financed and administered.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board shall cause an actuarial investigation and valuation of the system to be made immediately after the first year of operation and thereafter at not to exceed five-year intervals. The investigation shall be conducted under the supervision of an actuary and shall cover the mortality, service, and salary experience of the members and beneficiaries, and evaluate the assets and liabilities of the fund. Upon the basis of the determination, investigation, valuation, and recommendation of the actuary the board shall recommend to the board of supervisors such changes in the rate of interest, in the rates of contributions of members, and in county appropriations as it deems necessary. No adjustment shall be included in the new rates for time prior to the effective date of the revision.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: After the receipt of the recommendations the board of supervisors shall promptly adjust the rate of interest, the rates of contributions of members, and county appropriations, as it deems advisable, but shall not fix them so as to reduce the amount of individual benefits.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The board has charge and control of the funds of the system, and shall administer them and order payments therefrom in accordance with this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text:
The board shall invest and reinvest the funds of the system, and may from time to time sell any securities held by it and invest and reinvest the proceeds therefrom and all unappropriated income of the funds. All funds received by it not required for current disbursements shall be invested only in:

(a) Securities that are legal for savings bank investments or any bonds which, pursuant to the statutes or laws providing for the issuance of those bonds are entitled to the same force or value or use as bonds issued by any municipality, or any bonds issued pursuant to those acts, statutes or laws of this state wherein the law specifically states by reference or otherwise that the bonds shall be legal investments for either savings banks, insurance companies, all trust funds, state school funds and any funds that may be invested in bonds of cities, counties, cities and counties, school districts, or municipalities in the state, or any bonds that have been investigated and approved by a commission or board now or hereafter authorized by law to conduct that investigation and give that approval and by authority of which those bonds are declared to be legal investments for insurers.

(b) Obligations issued pursuant to Title IV of the National Housing Act, approved June 27, 1934.

(c) Shares, share accounts, or investment certificates of any savings and loan association that has the protection provided by Title IV of the National Housing Act, approved June 27, 1934, to the extent of that insurance protection.

(d) Deposits at interest in any state or national bank doing business with the county pursuant to the law authorizing and controlling the deposit of public funds in banks.

(e) Shares, share accounts, or certificates of funds of a credit union that has the protection provided by the National Credit Union Share Insurance Fund or other private insurance or guaranty of share accounts that is acceptable to the Commissioner of Financial Institutions.

history: (History: Amended by Stats. 2002, Ch. 664, Sec. 118. Effective January 1, 2003.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: Whenever securities belonging to or held for the system are sold, the county treasurer shall deliver the securities sold upon receiving the proceeds and may execute any and all documents necessary to transfer title. The duties imposed upon the county treasurer are a part of his official duties, for the faithful performance of which he is liable on his official bond.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Retirement Board


text: The system established under this chapter or its predecessor is exclusive, and persons entitled to membership in this system shall not participate in any other system provided for officers or employees of a county or judicial district.

history: (History: Amended by Stats. 1951, Ch. 1553.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Membership

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 4. County Peace Officers Retirement Law > 4. Membership


text: Except as provided in this article, all county peace officers shall be included in and be subject to this chapter on the first day of the calendar month following the expiration of 30 days after it becomes operative in any county, or on the first day of the calendar month following the expiration of 30 days after their entrance into the service, whichever is later.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Membership


text: Any county peace officer may elect to be excluded from this chapter at any time within 30 days after it becomes operative in any county as to his position, or within 30 days after his entrance into the service, upon his written election to be so excluded. Any employee who elects to be excluded shall not thereafter be included in or participate in this system.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Membership


text: In any county in which the predecessor of this chapter has become operative prior to August 4, 1943, the persons employed in positions included in the definition of “county peace officers” by subdivision (b) of Section 31904 shall become members of the system on the first day of the calendar month following the expiration of 30 days after the board of supervisors has adopted by a four-fifths (4/5) vote a resolution providing for the inclusion of such positions in the system. Thereafter each person employed in any position included in that definition shall become a member on the first day of the calendar month following the expiration of 30 days after he is so employed.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Membership


text: Any person who is eligible to participate in this system and who is a member of or participant in, or is eligible for membership or participation in, any other pension system provided by law for officers or employees of a county or judicial district may elect to become a member of this system, except as provided in Section 31982. Upon his election to participate in this system he is ineligible for membership or participation in any other retirement or pension system for officers or employees of a county or judicial district.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Membership


text: In any county in which the predecessor of this chapter has become operative prior to the effective date of this chapter, the persons employed in positions included in the definition of “county peace officers” by Section 30904.5 shall become members of the system on the first day of the calendar month following the expiration of 30 days after the board of supervisors has adopted by a four-fifths (4/5) vote a resolution providing for the inclusion of such positions in the system. Thereafter each person employed in any position included in that definition shall become a member on the first day of the calendar month following the expiration of 30 days after he is so employed.

history: (History: Added by Stats. 1947, Ch. 270.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Membership


text: For the purpose of providing and maintaining a fund to meet the payments of demands drawn for the payment of pensions and the expenses of the board, a trust fund account to be known as “county peace officers’ retirement fund” shall be opened upon the books of the auditor and treasurer of any county adopting a system under this chapter. The contributions of the members and the sums made available by the board of supervisors for this purpose shall be credited to the fund.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Retirement Fund

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 4. County Peace Officers Retirement Law > 5. Retirement Fund


text: All transfers or payments to the fund and all withdrawals and other cash transactions shall be accounted upon the books of the auditor and treasurer in and out of this fund in the same manner as county transactions.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Retirement Fund


text: All warrants drawn on the fund shall be signed by the treasurer and at least one other member of the board, who shall be designated by the board. No warrant is valid until it is countersigned, numbered, and recorded by the county auditor.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Retirement Fund


text: Payments provided for in this chapter shall be made monthly upon proper vouchers.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Retirement Fund


text: The normal rates of contribution of members shall be based on age at the nearest birthday at the time of entrance into the system.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 4. County Peace Officers Retirement Law > 6. Contributions


text: The normal rates of contribution shall be such as will provide an average annuity at the lowest age at which the respective members are eligible for service retirement equal to one-half of terminal salary, according to the tables adopted by the board.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Until revised pursuant to Sections 31963 and 31964, the rate of contribution of each member is that percentage of the salary actually paid to him, disregarding any portion in excess of five hundred dollars ($500) a month, shown in the following table according to age at the time of entry into the retirement system.Contribution,Age of entrypercentage ofinto systemsalary21 4.3122 4.4823 4.6624 4.8525 5.0526 5.2627 5.4928 5.7329 5.9830 6.2531 6.5432 6.8533 7.1834 7.5435 7.9336 8.3437 8.8038 9.3039 9.8640 10.47

history: (History: Amended by Stats. 1947, Ch. 1483.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: The normal rate of contribution established for age 40 is the rate for any member who has attained a greater age before entrance into the system, and that established for age 21 is the rate for any member who enters the system at a lesser age.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: The rate of contribution of any member shall apply only to so much of the salary actually paid to him, plus the monetary value as determined by the board of board, lodging, fuel, laundry, and other advantages of any nature furnished to him in payment for his services as does not exceed five hundred dollars ($500) a month. The amount shall be deducted by the county auditor, or other officer charged with the duty of drawing salary or wage warrants, from the first salary or wage warrant drawn in each month in favor of each member and shall be paid to the county treasurer and placed to the credit of the member’s account.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Payment of salaries and wages less the contribution is full and complete discharge and acquittance of all claims and demands whatsoever for service rendered by the members during the period covered by such payment except the benefits afforded by this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Upon election by any person to come within this chapter, any sums due him or to his credit under any other system shall be transferred to this system to his credit.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Upon election by any person to come within this chapter any sums due him under any other system shall be paid to him as in the case of separation from the service, except as provided in Section 32028.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Any person electing to come within this chapter who elects to secure credit for prior service as a county peace officer under this chapter, if he has to his credit in any other pension system a sum exceeding that necessary to entitle him to credit for such prior service, shall have refunded to him only the amount by which his credit in the other pension system exceeds that necessary to entitle him to the credit claimed for prior service.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: The board of supervisors shall determine and appropriate each year an amount sufficient, together with the contributions of the peace officers, to meet all of the current demands, including interest, against the fund. The amount shall not be less than the total amount which will be contributed by members during that year.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: The board of supervisors may appropriate an additional amount, not to exceed the sum which would result from a tax levy on all of the property in the county subject to taxation of one-half cent ($0.005) per one hundred dollars ($100) of assessed valuation, to reduce or eliminate any deficit in the fund. The board of supervisors shall deposit monthly all contributions received in the county treasury to the credit of the fund.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: In the preparation and adoption of the county budget, the board of supervisors shall add to and include in the appropriation for salaries and wages an appropriation sufficient to match the contributions of employees who are members of the system.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: The county auditor shall certify to the board of supervisors at the end of each month the total amount of contributions paid by members to the fund, and the board of supervisors shall thereupon transfer not less than a like amount from the appropriation to the fund.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text:
All contributions and deposits shall bear simple interest at a rate to be fixed by the board of retirement with the approval of the board of supervisors, not to exceed 4 percent a year.

Interest shall be credited semiannually on June 30th and December 31st to all contributions in the retirement fund to the credit of each member which have been on deposit for six months immediately prior to such date.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: If any officer or employee of the county or of any district not previously included within the field of membership in the system is brought within the field of membership subsequent to the date upon which the system originally became operative in the county, he shall not receive credit for service or for prior service unless he elects to pay and does pay into the fund within one year after such inclusion, and before an application for retirement is filed, an amount equal to the contributions he would have made had he been a member from the date of his entry into the service of the county or district, together with interest thereon at the rate fixed by the board pursuant to Section 32033. If during any part of the period for which prior service credit is claimed the rate of contribution was fixed upon the basis of the member’s age at entry into the system, the rate of contribution shall be the rate applicable to the member upon the date of his entry into the system.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Any member who enters or has entered the armed forces of the United States after June 1, 1940, during war or national emergency proclaimed by the President or an act of Congress providing for peacetime induction or conscription and thereafter returns to active service as a peace officer within 90 days after the termination of military service during the war or emergency is deemed to have been in continuous service as a peace officer during the time he was in the armed forces of the United States if, during the period of his absence from active duty or within one year after his return from military duty and such further time not exceeding an additional two years as is granted by the board, he pays into the fund an amount equal to the contributions he would have made had he remained on active duty.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text:
If any member of the system is separated from the service of the county before retirement for any cause other than for death or permanent disability, any contributions made by him shall become part of the retirement fund. If the separation is caused by death or disability, there shall be paid to him or his heirs all his contributions to the fund and one-half of all interest credited to his account.

Any contributions paid into the system by a member prior to the ninety-first day after the final adjournment of the 1947 Regular Session of the Legislature shall be returned to any member upon his separation from service of the county in the same manner as provided in this section for payment upon separation caused by death or disability.

history: (History: Added by renumbering Section 30236 by Stats. 1980, Ch. 676.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Upon the death before retirement of any member from any cause other than injury received during the performance of his duty or sickness caused by the discharge of his duty, the system shall pay to such person as he nominates, or otherwise to his legal representative, an amount equal to all his contributions to the fund and one-half of all interest credited to his account.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: If any member is compelled to be absent from his employment because temporarily incapacitated for the performance of duty as the result of injury or disease occurring in and arising out of his employment, because of which he becomes entitled to workmen’s compensation, within 90 days after his return to active employment, or within 90 days after the effective date of this section, whichever first occurs, or within such further time as may be granted by the board, he may pay into the fund an amount equal to that which would have been deducted had he remained in active employment. Upon the making of such payment, such time, whether before or after the effective date of this section, shall be considered as time served as a county peace officer.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text: Notwithstanding the provisions of this article, the board of supervisors may elect to contribute for each member of this system who has entered the armed forces of the United States after June 1, 1940, during war or national emergency proclaimed by the President or an act of Congress providing for peacetime induction or conscription and thereafter returns to active service as a peace officer within ninety days after the termination of such military service, in addition to contributions required by Sections 32029 and 32031, an amount equal to twice the amount which such member would have contributed had he remained in service as a peace officer and received the full salary of the position or positions which he held during the time of such military service.

history: (History: Added by Stats. 1949, Ch. 481.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text:
If the board of supervisors elects to contribute as provided in Section 32039:

(a) Any such member who exercises or did exercise the right to contribute to the system during the period of military service shall have such contributions refunded.

(b) Any such member who withdraws or has withdrawn his accumulated contributions during his military service and who does not or did not redeposit the amount withdrawn upon his return to service as a peace officer is entitled to be credited with any contribution the board of supervisors elects to make, and to receive credit for service during the period he was absent on military service, the same as if he had not withdrawn his accumulated contributions, and his rate for future contributions shall be based upon his age at the commencement of his absence on military service.

(c) The contributions made by the board of supervisors pursuant to this section shall be available only for the purpose of retirement for service or for disability, and shall be made available only for the purpose of retirement, and a member resigning from county service after reinstatement from military service shall be entitled to withdraw only that portion of his accumulated contributions personally made by him and which are subject to withdrawal under Section 32036.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Contributions


text:
The board shall, upon application of a member who has served for 20 years or more in the aggregate as a county peace officer, and who has attained age 55, and except as to the sheriff and the undersheriff, upon its own motion may retire such member.

Every member, except the sheriff and undersheriff, who has served 20 or more years in the aggregate, shall be retired as of the first day of the month after attaining age 60 or as of the first day of the month following the ninety-first day after the adjournment of the Fifty-seventh Regular Session of the Legislature, whichever is later.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 4. County Peace Officers Retirement Law > 7. Benefits


text: In computing the time of service of any county peace officer as defined in Section 31904, subdivision (a), there shall be included all time served as a constable or deputy constable of any township or judicial district in the county, whether continuous or broken.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: Any person retiring for service shall receive a pension payable in monthly installments during his lifetime, equal to one-half of his terminal salary, not to exceed two hundred fifty dollars ($250) a month.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: After 20 years of service any motorcycle police officer may be retired by the board for service, if in the judgment of three physicians appointed by the board he is unable to discharge the duties of his office properly.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: Any member shall be retired for disability regardless of age or amount of service, if incapacitated for the performance of duty as the result of an injury or disease occurring in and arising out of the course of his employment. Any member otherwise incapacitated for the performance of duty shall be retired regardless of age, but only after 10 years of service as a county peace officer. Incapacity for performance of duty shall be determined by the board.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: If a member who has served 15 years or more develops heart trouble, it shall be presumed in any proceeding under this chapter, by the board and by the court, in the absence of evidence to the contrary, that such heart trouble is an injury or disease occuring in and arising out of his employment.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: Upon retirement of a member for service connected disability, he shall receive an annual pension, payable in monthly installments, equal to one-half of his terminal salary, not to exceed two hundred fifty dollars ($250) a month.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: Whenever any member or pensioner is killed, or dies as a result of any injury received during the performance of his duty, or from sickness caused by the discharge of such duty, or after retirement for service connected disability, an annual pension shall be paid in equal monthly installments to his widow or widower in an amount equal to one-half of his terminal salary, not to exceed two hundred fifty dollars ($250) a month. The pension shall be paid to the widow or widower during her or his lifetime or until he or she remarries. Thereafter, or if there is no widow or widower entitled to receive the pension, it shall be paid to such of his children, through their guardian, as are under eighteen years of age, to be equally divided among them in the following amounts:For one child $50For two children $75For three or more children $100 A widow or widower of a pensioner is not entitled to a pension unless she or he was married to the deceased pensioner at least five years prior to the date of his retirement. If the widow, widower, child, or children marry, the pension paid to the person so marrying shall cease.

history: (History: Amended by Stats. 1949, Ch. 1367.)

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text:
Upon retirement of a member for nonservice connected disability, he shall receive an annual pension, payable in monthly installments, dependent upon the aggregate length of his service, as follows:

After 10 years but less than 12 years of service, fifty dollars ($50) a month.

After 12 years but less than 14 years of service, fifty-five dollars ($55) a month.

After 14 years but less than 16 years of service, sixty dollars ($60) a month.

After 16 years but less than 18 years of service, sixty-five dollars ($65) a month.

After 18 years but less than 20 years of service, seventy dollars ($70) a month.

After 20 years of service, seventy-five dollars ($75) a month.

A pension for nonservice connected disability shall not exceed one-half of the terminal salary of the pensioner.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: The board may require any pensioner retired for disability, under age 50, to undergo medical examination. The examination shall be made by a physician, appointed by the board, at the place of residence of the pensioner or other place mutually agreed upon. Upon the basis of the examination the board shall determine whether the pensioner is still physically or mentally incapacitated for service in the position held by him at the time of his retirement.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: If the board determines that the pensioner is not so incapacitated, his pension shall be canceled forthwith, and pursuant to regulations adopted by the county for the reinstatement or reemployment of personnel, he is eligible for reinstatement or reemployment in the county service.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: If a pension is canceled, there shall be immediately paid to the pensioner out of the fund the amount of his accumulated contributions as of the date of his retirement and all interest credited to his account, less an amount equal to one-half of the pension payments made to him during the period of his retirement.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: If the pensioner reenters county service and is eligible for membership in this system, his rate of contribution for future years is that established for his age at the time of reentry. He shall receive credit for all service rendered by him prior to the time of his disability retirement if he deposits into the fund within six months after his reinstatement an amount equal to that paid to him upon cancellation of his pension.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text:
At any time before the first payment of any pension is made, a member or pensioner may elect to receive the actuarial equivalent at that time of his pension in a lesser pension payable throughout his life and that of his widow, widower or beneficiary, if he or she survives him, in accordance with one of the following options:

Option 1: Upon his death, such lesser pension shall be continued throughout the life of and paid to his widow, widower or beneficiary.

Option 2: Upon his death, one-half of such lesser pension shall be continued throughout the life of and paid to his widow, widower or beneficiary.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text:
Any member may file with the board a written statement nominating one or more beneficiaries, jointly, contingently, or both.

If joint beneficiaries are named, the board may pay the amount due to any one of them, and the payment is a complete discharge.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Benefits


text: This chapter may be cited as the County Fire Service Retirement Law.

title: 3. GOVERNMENT OF COUNTIES

chapter: 5. County Fire Service Retirement Law

article: 1. General

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 5. County Fire Service Retirement Law > 1. General


text: The purpose of this chapter is to recognize a public obligation to employees in the public service whose duties expose them to more than ordinary risks and to provide a means whereby such public employees who become incapacitated in the performance of their duties or by age may be replaced by more capable employees to the betterment of the public service without prejudice and without inflicting a hardship upon the employees removed. The retirement pension and benefits provided in this chapter are granted as an additional element of compensation for future services.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: This chapter shall be given a liberal interpretation with a view of carrying out its purpose and shall not be construed as a local measure or one intended as a benefit to particular persons or places.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: Unless the context otherwise requires, the definitions and general provisions contained in this article govern the construction of this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “County foresters, firewardens and firemen” include all county foresters, county firewardens, deputy or assistant county foresters, deputy or assistant county firewardens, fire apparatus engineers, fire prevention inspectors, forest firemen, fire patrolmen, and foremen assigned to fire suppression crews, and all other personnel not specifically excluded who are assigned to active fire suppression in any county forester’s or county firewarden’s department and all officers, engineers, and firemen of any county fire protection district, and all other personnel not specifically excluded who are assigned to active fire suppression in any county fire protection district. Bookkeepers, stenographers, cooks, laborers, county fire protection district fire foremen, call firemen, and volunteer employees, or persons who are not employed for full time duty, or other employees not performing the duties of any of the persons enumerated and any honorary deputy county firewarden or honorary deputy county forester, or voluntary firewarden holding appointment as such but receiving no compensation therefor and not regularly performing particular official duties are not included. In cases of doubtful eligibility, the Board of Retirement shall be the deciding authority.

history: (History: Amended by Stats. 1949, Ch. 1369.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: Any person who enters service as a “county forester, firewarden, or fireman” and has reached his fortieth birthday, shall be ineligible to become a member under this chapter, except any person who is a member at the time of the adoption of this amendment will retain his membership.

history: (History: Added by Stats. 1949, Ch. 1369.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Terminal salary” means the average salary earnable by any member during (a) the last three years, or (b) the last five years prior to the date of his retirement, whichever is the greater.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Board” and “board of retirement” mean the County Foresters, Firewardens, and County Fire Protection District Firemen’s Retirement Board.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Fund” means the County Foresters, Firewardens, and Firemen’s Retirement Fund.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
“System” means the retirement system provided for in this chapter or its predecessor.

The retirement system for county foresters, fire wardens, and county fire protection district firemen created by Chapter 174 of the Statutes of 1939, as amended, is continued in existence under this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: “Member” means any person included in the membership of the system, and includes retired members.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: The title to all property acquired pursuant to this chapter shall be taken in the name of the county. The title to any money which becomes due to any member shall not pass from the county or county fire protection district to the member until he or she is entitled thereto under this chapter. That portion of the wages of any member deducted or to be deducted under this chapter, the right of a member or other person to an annuity or pension, and all rights of the member or other person in the fund are exempt from taxation and shall not be taken upon execution or other process of any court except to the extent permitted by Section 704.110 of the Code of Civil Procedure. An assignment of any right in or to the funds, or to any pension or annuity is void.

history: (History: Amended by Stats. 1982, Ch. 497, Sec. 119. Operative July 1, 1983, by Sec. 185 of Ch. 497.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: The board of supervisors may levy a special tax to be used for the payment of pensions and annuities under such pension, retirement, and benefit systems or associations as are established by law.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: This chapter shall become effective in any county, upon its acceptance by ordinance passed by four-fifths vote of the board of supervisors, and shall become operative in the county on January 1st or July 1st following the expiration of three months after the passage of the ordinance.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 5. County Fire Service Retirement Law > 2. Retirement System


text: By the adoption of an ordinance passed by a four-fifths (4/5) vote, the board of supervisors may abolish a system theretofore established pursuant to this chapter or its predecessor in the county. The abolishment of the system shall not impair the right of any person to whom pension rights have accrued to continue to receive such pension after the abolishment of the system, and if the fund is inadequate to pay such pensions, they shall be paid from and constitute a charge upon the general fund of the county.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: If any such system is abolished in any county, each active member as of the date of the abolishment shall be paid a refund of all contributions made by him to the fund and all interest credited to his contributions as of the date of the abolishment of the system.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: The system established pursuant to this chapter or its predecessor is exclusive, and persons entitled to membership in this system shall not participate in any other system provided by law for county or county fire protection district officers or employees.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: Except as provided in this article, all county foresters, firewardens, and firemen shall be included in and be subject to this chapter on the first day of the calendar month following the expiration of 30 days after it becomes operative in any county or on the first day of the calendar month following the expiration of 30 days after their entrance into the service, whichever is later.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: Any county forester, firewarden, or fireman may elect to be excluded from this chapter at any time within 30 days after it becomes operative in any county. Any employee who elects to be excluded shall not thereafter be included in or participate in this system.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: Any employee of the county or any special district thereof who is a member of another retirement system, and who through transfer or appointment becomes eligible for membership in this chapter, may elect to be excluded from this system. Any employee who so elects within thirty days after transfer or permanent appointment, shall not thereafter be included in or participate in this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: Upon election by any qualified person to come within this chapter, he shall be excluded from any other retirement system established under the laws of this State or any city or county.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Retirement System


text: The management of the system is vested in a county foresters, fire wardens, and fire protection district foremen’s retirement board, consisting of five members.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 5. County Fire Service Retirement Law > 3. Board of Retirement


text: One member of the board shall be the county treasurer, acting in an ex officio capacity.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The second member shall be a member of the county forester and firewarden department and a member of the system. He shall be elected by the members of that department who are members of the system, within 30 days after the date on which the system becomes operative, in a manner determined by the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The third member shall be a member of the county fire protection districts personnel and a member of the system. He shall be elected by the members of the county fire protection districts who are members of the system, within 30 days after the date on which the system becomes operative, in a manner determined by the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: If any county has all of its fire protective personnel under the jurisdiction of a single fire protection district or a series of fire protection districts and has no fire protective personnel under the jurisdiction of a general county forester or firewarden, the second and third members shall be elected from the members of the fire protection district who are members of the system.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: If any county has all of its fire protective personnel under the jurisdiction of a general county forester or firewarden, or both, and has no fire protective personnel under the jurisdiction of a fire protection district, the second and third members shall be elected from the members of the general county department who are members of the retirement system.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The fourth and fifth members shall be qualified electors of the county who are not connected with county government in any capacity, appointed by the board of supervisors within 30 days after the operative date, except that one of such members may be a member of the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The first persons elected or appointed as the second and fourth members shall serve for two years from the operative date, and the third and fifth members so elected or appointed shall serve for a term of three years from the operative date. Thereafter, the term of office of the four elected members is three years.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The first, second, and third members of the board shall serve without compensation, but shall be reimbursed out of the funds of the county for any expense or loss of salary or wages which they incur through services on the board and for costs of operation of this system.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The fourth and fifth members of the board shall each receive as compensation for his services ten dollars ($10) for each meeting of the board at which he is in attendance, not to exceed 12 board meetings in any one calendar year.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board shall organize by choosing one of its number as chairman. Thereafter the officers shall be chosen biennially by the board.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board shall meet for the transaction of business at least once every three months in each calendar year and at other times as it or a majority of its members orders. Notice of all meetings shall be given by the secretary at least three days in advance of the meeting.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: A majority of the members may transact any business of the board provided that the second or third member is present.

history: (History: Amended by Stats. 1951, Ch. 1236.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board may compel witnesses to attend and testify before it, upon all matters connected with the operation of this chapter, in the same manner as is provided by law for the taking of testimony before notaries public. The chairman or any member of the board may administer oaths to the witnesses.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board may appoint a secretary and provide for the payment from the fund of all its necessary expenses, including secretary hire and printing.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board may make regulations not inconsistent with this chapter. The regulations shall become effective when approved by the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board shall report annually in January to the board of supervisors the condition of the fund and the receipts and disbursements on account of the fund with a complete list of the beneficiaries of the fund and the amounts paid them for the preceding calendar year.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board shall annually prepare a budget of the cost of maintaining the pension fund. For this purpose it may employ an actuary to assist it in preparing the budget and report, to the end that the system may be scientifically financed and administered.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board shall cause an actuarial investigation and valuation of the system to be made immediately after the first year of operation and thereafter at not to exceed five-year intervals. The investigation shall be conducted under the supervision of an actuary and shall cover the mortality, service, and salary experience of the members and beneficiaries, and shall evaluate the assets and liabilities of the fund. Upon the basis of the determination, investigation, valuation, and recommendation of the actuary, the board shall recommend to the board of supervisors such changes in the rate of interest, in the rates of contributions of members, and in county appropriations as it deems necessary. No adjustment shall be included in the new rates for time prior to the effective date of the revision.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: After the receipt of the recommendation the board of supervisors shall adjust the rate of interest, the rates of contributions of members, and county appropriations, as it deems advisable, but shall not fix them so as to reduce the amount of individual benefits.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: The board has charge and control of the funds of the system and shall administer them and shall order payments therefrom in accordance with this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text:
The board shall invest and reinvest the funds of the system, and may from time to time sell and invest and reinvest the proceeds of any securities held by it and invest and reinvest all unappropriated income of the funds. All funds received by it not required for current disbursements shall be invested only in:

(a) Securities that are legal for savings bank investments or any bonds which, pursuant to the statutes or laws providing for the issuance of those bonds are entitled to the same force or value or use as bonds issued by any municipality, or any bonds issued pursuant to those acts, statutes or laws of this state wherein that law specifically states by reference or otherwise that the bonds shall be legal investments for either savings banks, insurance companies, all trust funds, state school funds and any funds that may be invested in bonds of cities, counties, cities and counties, school districts, or municipalities in the state, or any bonds that have been investigated and approved by a commission or board now or hereafter authorized by law to conduct that investigation and give that approval and by authority of which those bonds are declared to be legal investments for insurers.

(b) Deposits at interest in any state or national bank doing business with the county pursuant to law authorizing and controlling the deposit of public funds in banks.

(c) Shares, share accounts, or certificates of funds of a credit union that has the protection provided by the National Credit Union Share Insurance Fund or other private insurance or guaranty of share accounts that is acceptable to the Commissioner of Financial Institutions.

history: (History: Amended by Stats. 2002, Ch. 664, Sec. 119. Effective January 1, 2003.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: Whenever securities belonging to or held for the system are sold, the county treasurer shall deliver the securities sold upon receiving the proceeds and may execute any and all documents necessary to transfer title. The duties imposed upon the county treasurer are a part of his official duties, for the faithful performance of which he is liable on his official bond.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Board of Retirement


text: For the purpose of providing and maintaining a fund to meet the payments of demands drawn for the payment of pensions and the expenses of the board, a trust fund account to be known as “county foresters, firewardens, and firemen’s retirement fund” shall be opened upon the books of the auditor and treasurer of any county adopting a system under this chapter. The contributions of the members and the sums made available by the board of supervisors for the purpose shall be credited to the fund.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Retirement Fund

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 5. County Fire Service Retirement Law > 4. Retirement Fund


text: All transfers or payments to the fund and all withdrawals and other cash transactions shall be accounted upon the books of the auditor and treasurer in and out of this fund in the same manner as county transactions.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Retirement Fund


text: All warrants drawn on the fund shall be signed by the treasurer and at least one other member of the board, who shall be designated by the board. No warrant is valid until it is countersigned, numbered, and recorded by the county auditor.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Retirement Fund


text: Payments provided for in this chapter shall be made monthly upon proper vouchers.

title: 3. GOVERNMENT OF COUNTIES

article: 4. Retirement Fund


text: The normal rates of contribution of members shall be based on the age at the nearest birthday at the time of entrance into the system.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions

path: 3. GOVERNMENT OF COUNTIES > 4. EMPLOYEES > 5. County Fire Service Retirement Law > 5. Contributions


text: The normal rates of contribution shall be such as will provide an average annuity at the lowest age at which the respective members are eligible for service retirement equal to one-half of terminal salary, according to the tables adopted by the board.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: Until revised pursuant to Sections 32268 and 32269, the rate of contribution of each member is that percentage of the salary actually paid to him, disregarding any portion in excess of five hundred dollars ($500) a month, shown in the following table according to age at the time of entry into the retirement system:Contribution,Age at entrypercentage ofinto systemsalary21 4.3122 4.4823 4.6624 4.8525 5.0526 5.2627 5.4928 5.7329 5.9830 6.2531 6.5432 6.8533 7.1834 7.5435 7.9336 8.3437 8.8038 9.3039 9.8640 10.47 If a member is subject to the provisions of Section 32341, unless and until the member exercises the option provided for therein, any portion of the salary actually paid such member in excess of three hundred dollars ($300) a month shall be disregarded.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: The normal rate of contribution established for age 40 is the rate for any member who has attained a greater age before entrance into the system, and that established for age 21 is the rate for any member who enters the system at a lesser age.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: The rate of contribution of any member shall apply only to so much of the salary actually paid to him, plus the monetary value as determined by the board of board, lodging, fuel, laundry, and other advantages of any nature furnished to him in payment for his services as does not exceed the amount specified in Section 32322. The amount shall be deducted by the county auditor or other officer charged with the duty of drawing salary or wage warrants from the first salary or wage warrant drawn in each month in favor of each member and shall be paid to the county treasurer and placed to the credit of the member’s account.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: Payment of salaries and wages less the contribution is full and complete discharge and acquittance of all claims and demands whatsoever for service rendered by the members during the period covered by such payment except the benefits afforded by this chapter.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: Upon election by any person to come within this chapter any sums due him under any other system shall be paid to him as in the case of separation from the service, except as provided in Sections 32327, 32328, and 32329.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: Any person electing to come within this chapter who elects to secure credit for prior service as a forester, firewarden, or fireman under this chapter, if he has to his credit in any other pension system a sum exceeding that necessary to entitle him to credit for such prior service shall have refunded to him only the amount by which his credit in the other pension system exceeds that necessary to entitle him to credit claimed for prior service. The amount necessary for such credit shall be determined on a 2 percent basis applied to the aggregate salary or wages paid during the period of prior service claimed.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: Any person electing to secure credit for prior service as a forester, firewarden, or fireman under this chapter who has to his credit in any other pension system a sum less than that necessary to entitle him to credit for such prior service, shall deposit in the retirement fund a sum equal to the amount necessary to entitle him to the credit claimed for prior service, and the amount he has to his credit in the other pension system shall be transferred from such other system to the retirement fund of this system, to his credit. The amount necessary for such credit shall be determined on a 2 percent basis applied to the aggregate salary or wages paid during the period of prior service claimed.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: Any person electing to come within this chapter may elect not to claim full credit for his prior service, but may elect to receive credit for only a fractional part of such prior service. In such event, he shall receive a refund or make deposit based on the amount to his credit in the other pension system as against the fractional part of the prior service claimed. The amount necessary for such credit shall be determined on a 2 percent basis applied to the aggregate salary or wages paid during the period of prior service claimed.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: The board of supervisors shall determine and appropriate each year an amount sufficient, together with the contributions of the member to meet all of the current demands, including interest, against the fund. The board shall deposit monthly all contributions received in the county treasury to the credit of the fund.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions


text: The board of supervisors may appropriate an additional amount, not to exceed the sum which would result from a tax levy upon all of the property in the county subject to taxation of one-half cent ($0.005) per one hundred dollars ($100) of assessed valuation, to reduce or eliminate any deficit in the fund. The board of supervisors shall deposit monthly all contributions received in the county treasury to the credit of the fund.

title: 3. GOVERNMENT OF COUNTIES

article: 5. Contributions