The board of supervisors may levy a special tax to be used for the payment of pensions and annuities to employees of a county and judicial district under such pension, retirement, and benefit systems or associations as are established by law for employees of a county and judicial district.
Retirement SystemsGeneral
Section § 31200
The board of supervisors has the authority to impose a special tax specifically for funding pensions and annuities for county and judicial district employees. This tax supports established pension, retirement, and benefit systems for those employees.
special tax for pensions county employees benefits judicial district pensions
Section § 31201
If a county employee or officer, who is part of a county retirement system, leaves their job for any reason other than a permanent disability, they (or their legal representative if they've died) will get back all the contributions they made to the retirement system, along with any interest that money earned.
If a member of a retirement system established by the county for officers or employees of a county or judicial district, or for any portion of them, separates from the service of the county before retirement and the separation is for any cause other than permanent disability, there shall be paid to him, or in case of his death to his legal representative, all the money paid in by him as his contribution toward retirement under the system and accumulated interest thereon.
county retirement system employee separation officer retirement
Section § 31202
This law ensures that firefighters who switch from one public agency to another due to the transfer of firefighting duties can maintain their retirement benefits. If they pay into the retirement fund of the new agency as if they always worked there, they will have the same retirement rights as long as no other agreement changes these terms.
Any firefighter who has become an employee of the first public agency because of the assumption by that public agency of the firefighting function of the second public agency who, at any time after becoming an employee of the first public agency, pays into the retirement fund of that first public agency the same amount which he or she would have contributed had he or she been employed by the first public agency at the same salary, and for the same time or periods of time for which and during which he or she was employed by the second public agency whose firefighting function is assumed by the first public agency shall have all of the retirement rights which he or she would have had, if any, had he or she been an employee of the first public agency at that salary and for the time or periods of time, unless the first public agency has provided by ordinance pursuant to Section 45310.5 for a modification of his or her rights and benefits because of membership in a reciprocal retirement system.
firefighter retirement fund public agency assumption retirement rights transfer
Section § 31203
If you are part of a retirement system for one county and then join a retirement system for another county, you'll no longer be part of the first county's system.
If a member of a county retirement system becomes a member of another county retirement system, his membership in the first system ceases.
county retirement system membership transfer ceasing membership
Section § 31204
This section defines what a "public agency" includes. It refers to the State, its departments or agencies, and various local government entities such as counties, cities, public corporations, municipal corporations, or public districts.
As used in this chapter “public agency” means the State or any department or agency thereof, a county, city and county, city, public corporation, municipal corporation or public district.
public agency definition state departments local government entities
Section § 31205
When a public agency with a retirement system takes over functions from another public agency, and employees transfer to the first agency, the two agencies can agree by contract that the second agency will pay a specified amount to support the new retirement rights of those employees.
Whenever any public agency having a retirement system takes over and assumes any of the functions of any other public agency, and because of such assumption all or any employees of the second public agency become employees of the first public agency, such agencies, by contract, may agree that the second agency will pay either to the first agency or to the retirement fund of the first agency an amount of money to be agreed upon because of the retirement rights to be granted to such employees.
public agency merger employee transfer retirement system agreement
Section § 31206
This law explains that a second public agency making payments has the option to use money from either its general fund or its retirement fund, as long as it is permitted by another law.
Insofar as can be authorized by statute, the payments by the second public agency may be either from the general fund of such public agency or from the retirement fund of such public agency.
public agency payments general fund retirement fund
Section § 31207
If one public agency with a retirement system takes over the duties of another public agency, and their employees become part of the first agency, the first agency can decide, through a resolution, to give these employees credit for the time they worked at the second agency, even if they don't have a specific contract as mentioned in another law (Section 31205).
Whenever any public agency having a retirement system takes over and assumes any or all of the functions of any other public agency and because of such assumption all or any of the employees of the second public agency become employees of the first public agency, and no contract is entered into pursuant to Section 31205, the governing body of the first public agency, by resolution, may determine that such employees shall have credit for time employed by the second public agency as provided in this chapter.
public agency retirement system employee takeover credit for employment time
Section § 31208
This law says if you were working for a public agency that gets taken over by another public agency, you can still get full retirement benefits. You need to pay into the new agency's retirement fund within a year. The amount you pay should be what you would have paid if you had been working for this new agency the whole time at the same salary.
Except as otherwise provided in Section 31202, whenever a contract has been entered into, or a resolution passed, as provided in this chapter, any employee who has become an employee of the first public agency because of the assumption by such public agency of any or all of the functions of the second public agency who within one year after becoming an employee of the first public agency pays into the retirement fund of such first public agency the same amount which he would have contributed had he been employed by the first public agency at the same salary, and for the same time or periods of time for which and during which he was employed by the officer or department of the second public agency whose functions are assumed by the first public agency shall have all of the retirement rights which he would have had, if any, had he been an employee of the first public agency at such salary and for such time or periods of time.
public agency merger retirement rights employee benefits transfer
