Fla. Stat. § 121.052
(2) MEMBERSHIP.--The following holders of elective office, hereinafter referred to as "elected officers," whether assuming elective office by election, reelection, or appointment, are members of the Elected State and County Officers' Class, except as provided in subsection (3):
(3) PARTICIPATION AND WITHDRAWAL, GENERALLY.--Effective July 1, 1990, participation in the Elected State and County Officers' Class shall be compulsory for elected officers listed in paragraphs (2)(a)-(d) and (f) assuming office on or after said date, unless the elected officer elects membership in another class or withdraws from the Florida Retirement System as provided in paragraphs (3)(a)-(d):
(d) 1. Any elected officer may elect to withdraw from participating in the Florida Retirement System in any manner whatsoever. Upon assuming office, the member shall have a period of 6 months to notify the administrator of his or her decision to withdraw from the Florida Retirement System altogether. Such election shall be made in writing and a copy shall be filed with the employer.
2. Upon receipt of a request from an elected officer to withdraw from the Florida Retirement System pursuant to subparagraph 1., the administrator shall refund all moneys contributed by the elected officer to the system during the period of participation in the system, unless the elected officer has a vested right under the Florida Retirement System, in which case he or she shall not receive a refund of contributions.
3. Any elected officer who has withdrawn from the Florida Retirement System pursuant to this paragraph shall be permitted to rejoin the Elected State and County Officers' Class upon written request to the administrator.
a. Credit for prior service based on the period for which refunds were received pursuant to subparagraph 2. shall be received by an elected officer who rejoins the system upon payment to the System Trust Fund of an amount equal to the contributions refunded to the elected officer pursuant to subparagraph 2., plus 4 percent interest compounded annually from the date of refund until July 1, 1975, and 6.5 percent interest, compounded annually thereafter until the date of payment.
b. Credit for prior service based on the period during which the elected officer had withdrawn from the system, and for which no contributions were made, shall be received by the elected officer upon payment to the System Trust Fund of an amount equal to the contributions required, under the contribution rate in effect during the period of withdrawal for which credit is being purchased, plus 6.5 percent interest, compounded annually until the date of payment. The payment of the total of such amount shall be made by the employer and the elected officer in the relative proportions provided by law for contributions during the period of withdrawal. Failure to timely withdraw from the Elected State and County Officers' Class shall constitute an election to maintain membership in the Elected State and County Officers' Class.
(4) PARTICIPATION BY ELECTED OFFICERS SERVING A SHORTENED TERM DUE TO APPORTIONMENT, FEDERAL INTERVENTION, ETC.--
(d) 1. Any justice or judge, or any retired justice or judge who retired before July 1, 1993, who has attained the age of 70 years and who is prevented under s. 8, Art. V of the State Constitution from completing his or her term of office because of age may elect to purchase credit for all or a portion of the months he or she would have served during the remainder of the term of office, but he or she may claim those months only after the date the service would have occurred. The justice or judge must pay into the System Trust Fund the amount of contributions that would have been made by the employer on his or her behalf for the period of time being claimed, plus 6.5 percent interest thereon compounded each June 30 from the date he or she left office, in order to receive service credit in this class for the period of time being claimed. After the date the service would have occurred, and upon payment of the required contributions, the retirement benefit of a retired justice or judge will be adjusted prospectively to include this additional creditable service; however, such adjustment may be made only once.
2. Any justice or judge who does not seek election to a subsequent term of office because he or she would be prevented under s. 8, Art. V of the State Constitution from completing such term of office upon attaining the age of 70 years may elect to purchase service credit for service as a temporary judge as assigned by the court if the temporary assignment follows immediately the last full term of office served and the purchase is limited to the number of months of service needed to vest retirement benefits. To receive retirement credit for such temporary service beyond termination, the justice or judge must pay into the System Trust Fund the amount of contributions that would have been made by the employer on his or her behalf had he or she continued in office for the period of time being claimed, plus 6.5 percent interest thereon compounded each June 30 from the date he or she left office.
(5) UPGRADED SERVICE; PURCHASE OF ADDITIONAL CREDIT.--
(b) To receive additional retirement credit for service within the purview of the Elected State and County Officers' Class as provided in paragraph (a), such member shall pay a sum equal to the difference between the amounts derived under subparagraphs 1. and 2.:
1. The total employee and employer contributions actually paid, based on the actual gross salary received and the contribution rates in effect for the period of his or her tenure in office; and
2. The total contributions which would have been required at the time the service was rendered for the subclass of elected state officers' service being purchased, based on the actual gross salary received or on a gross salary of $1,000 per month, whichever is greater, multiplied by the contribution rates required, as follows:
a. The contribution rates in effect at the time the service was rendered for the subclass of elected state officers' service being purchased; or
b. The contribution rates in effect on July 1, 1972, for such service rendered before July 1, 1972, by an elected officer who held an elective office included within the Elected State Officers' Class upon its creation; or
c. The contribution rates in effect for the appropriate subclass on the date of inclusion of the elective office within the Elected State and County Officers' Class, as set forth in subsection (2); or
d. For service as an elected county officer before July 1, 1981, the contribution rate applicable for the legislative subclass of the Elected State Officers' Class, plus interest thereon at the rate of 4 percent per year compounded annually each June 30 from the date of such service until July 1, 1975, and at the rate of 6.5 percent per year thereafter until the date of payment.
(6) DUAL EMPLOYMENT.--A member may not participate in more than one state-administered retirement system, plan, or class of membership simultaneously. If an elected officer becomes dually employed, or if a member becomes dually employed as an elected officer, such officer shall have 6 months to elect membership from among the plans or classes for which he or she is eligible, as set forth in this subsection. Failure to make election during the prescribed period shall result in compulsory membership in the Elected State and County Officers' Class.
(d) A member of the State University System Optional Retirement Program, the State Community College System Optional Retirement Program, or the Senior Management Service Optional Annuity Program who becomes dually employed in an elected office eligible for the Elected State and County Officers' Class shall, within 6 months after assuming office, select membership in one of the following classes or plans. Failure to timely notify the administrator of such selection shall result in compulsory membership in the Elected State and County Officers' Class for the entire period of dual employment as an elected officer.
1. The Elected State and County Officers' Class.--If the participant elects membership in the Elected State and County Officers' Class, participation in the optional retirement program or the optional annuity program shall cease for the period of dual employment, and retirement contributions shall be paid as required only on the salary earned as a state or county elected officer. At retirement, the member's average final compensation under the Florida Retirement System shall be based only on the salary received as an employee in that position for such period including dual employment. When the member ceases to be a dually employed elected officer, he or she may, within 90 days, elect membership in the Florida Retirement System class for which he or she is eligible, except as provided in s. 121.051(1)(a) for members of a faculty practice plan, or may again become a participant in the optional retirement program or the optional annuity program for which he or she is eligible.
2. The State University System Optional Retirement Program, the State Community College System Optional Retirement Program, or the Senior Management System Optional Annuity Program.--If the participant elects to remain a member of the optional program, retirement contributions shall be paid as required only on the salary earned in the position eligible for the optional program selected. At retirement, his or her annuity shall include the contributions required only on the salary received for employment in the position eligible for the selected optional program for such period including dual employment.
3. The Regular Class.--If the participant elects membership in the Regular Class, participation in the optional retirement program or the optional annuity program shall cease for the period of dual employment and retirement contributions shall be paid as required on the total salary received for all employment. At retirement, his or her average final compensation under the Florida Retirement System shall be based on all salary reported for both positions during such period of dual employment. Membership in the optional program shall cease for as long as the officer remains an elected officer. When such member ceases to be a dually employed elected officer, he or she may, within 90 days, elect membership in the Florida Retirement System class for which he or she is eligible, except as provided in s. 121.051(1)(a) for members of a faculty practice plan, or again become a participant in the optional retirement program or the optional annuity program for which he or she is eligible.
(7) CONTRIBUTIONS.--
(a) The following table states the required retirement contribution rates for members of the Elected Officers' Class and their employers in terms of a percentage of the member's gross compensation. A change in a contribution rate is effective with the first salary paid on or after the beginning date of the change. Contributions shall be made or deducted as may be appropriate for each pay period and are in addition to the contributions required for social security and the Retiree Health Insurance Subsidy Trust Fund.
| Dates of Contribution Rate Changes | Members | Employers |
| July 1, 1972, through September 30, 1977 | ||
| Legislators | 8% | 8% |
| All Other Members | 8% | 8% |
| October 1, 1977, through September 30, 1978 | ||
| Legislators | 8% | 8% |
| All Other Members | 4% | 12% |
| October 1, 1978, through September 30, 1979 | ||
| Legislators | 8% | 10.57% |
| All Other Members | 4% | 16.78% |
| October 1, 1979, through September 30, 1981 | ||
| Legislators | 8% | 10.57% |
| Governor, Lt. Governor, Cabinet Officers | 4% | 16.78% |
| All Other Members | 0% | 20.78% |
| July 1, 1981, through June 30, 1984 | ||
| County Elected Officers | 0% | 19.30% |
| July 1, 1984, through September 30, 1984 | ||
| County Elected Officers | 0% | 20.25% |
| October 1, 1981, through September 30, 1984 | ||
| Legislators | 0% | 19.30% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 21.03% |
| State Attorneys, Public Defenders | 0% | 20.95% |
| Justices, Judges | 0% | 22.55% |
| October 1, 1984, through September 30, 1986 | ||
| Legislators | 0% | 10.98% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 10.98% |
| State Attorneys, Public Defenders | 0% | 10.98% |
| Justices, Judges | 0% | 21.79% |
| County Elected Officers | 0% | 16.97% |
| October 1, 1986, through December 31, 1988 | ||
| Legislators | 0% | 11.50% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 11.50% |
| State Attorneys, Public Defenders | 0% | 11.50% |
| Justices, Judges | 0% | 20.94% |
| County Elected Officers | 0% | 17.19% |
| January 1, 1989, through December 31, 1989 | ||
| Legislators | 0% | 13.70% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 13.70% |
| State Attorneys, Public Defenders | 0% | 13.70% |
| Justices, Judges | 0% | 22.58% |
| County Elected Officers | 0% | 18.44% |
| January 1, 1990, through December 31, 1990 | ||
| Legislators | 0% | 15.91% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 15.91% |
| State Attorneys, Public Defenders | 0% | 15.91% |
| Justices, Judges | 0% | 24.22% |
| County Elected Officers | 0% | 19.71% |
| January 1, 1991, through December 31, 1991 | ||
| Legislators | 0% | 17.73% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 17.73% |
| State Attorneys, Public Defenders | 0% | 17.73% |
| Justices, Judges | 0% | 26.63% |
| County Elected Officers | 0% | 23.32% |
| January 1, 1992, through December 31, 1992 | ||
| Legislators | 0% | 19.94% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 19.94% |
| State Attorneys, Public Defenders | 0% | 19.94% |
| Justices, Judges | 0% | 28.27% |
| County Elected Officers | 0% | 24.59% |
| January 1, 1993, through December 31, 1993 | ||
| Legislators | 0% | 22.14% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 22.14% |
| State Attorneys, Public Defenders | 0% | 22.14% |
| Justices, Judges | 0% | 29.91% |
| County Elected Officers | 0% | 25.84% |
| January 1, 1994, through December 31, 1994 | ||
| Legislators | 0% | 22.65% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 22.65% |
| State Attorneys, Public Defenders | 0% | 22.65% |
| Justices, Judges | 0% | 30.52% |
| County Elected Officers | 0% | 26.07% |
| January 1, 1995, through December 31, 1995 | ||
| Legislators | 0% | 22.80% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 22.80% |
| State Attorneys, Public Defenders | 0% | 22.80% |
| Justices, Judges | 0% | 30.21% |
| County Elected Officers | 0% | 27.48% |
| January 1, 1996, through June 30, 1996 | ||
| Legislators | 0% | 22.90% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 22.90% |
| State Attorneys, Public Defenders | 0% | 22.90% |
| Justices, Judges | 0% | 30.15% |
| County Elected Officers | 0% | 27.54% |
| July 1, 1996, through June 30, 1998 | ||
| Legislators | 0% | 23.07% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 23.07% |
| State Attorneys, Public Defenders | 0% | 23.07% |
| Justices, Judges | 0% | 29.55% |
| County Elected Officers | 0% | 27.33% |
| Effective July 1, 1998 | ||
| Legislators | 0% | 22.33% |
| Governor, Lt. Governor, Cabinet Officers | 0% | 22.33% |
| State Attorneys, Public Defenders | 0% | 22.33% |
| Justices, Judges | 0% | 27.21% |
| County Elected Officers | 0% | 26.99% |
(c) The following table states the required employer contribution on behalf of each member of the Elected Officers' Class in terms of a percentage of the member's gross compensation. Such contribution constitutes the entire health insurance subsidy contribution with respect to the member. A change in the contribution rate is effective with the first salary paid on or after the beginning date of the change. The retiree health insurance subsidy contribution rate is as follows:
| Dates of Contribution Rate Changes | Contribution Rate |
| October 1, 1987, through December 31, 1988 | 0.24% |
| January 1, 1989, through December 31, 1993 | 0.48% |
| January 1, 1994, through December 31, 1994 | 0.56% |
| January 1, 1995, through June 30, 1998 | 0.66% |
| Effective July 1, 1998 | 0.94% |
Such contributions shall be deposited by the administrator in the Retiree Health Insurance Subsidy Trust Fund.
(11) RETENTION OF CREDIT.--
(12) BENEFITS.--
(c) The benefit provisions of s. 121.091(7), relating to death benefits, shall apply to members of the Elected State and County Officers' Class and shall be construed in such manner as to make them compatible with the provisions of this section; however, only 8 years of creditable service in this class are needed to obtain such benefits, except that:
1. If any elected official dies in office who would have been vested under the Elected State and County Officers' Class, any other class of the Florida Retirement System, or any other state-administered retirement system, if the official had lived to complete his or her term of office, the official's spouse may elect to leave the official's retirement contributions in the retirement trust fund and pay into said fund any required contributions which would have been paid by the officer or the employer had the officer lived to complete the term of office.
2. If a deceased member's surviving spouse as described in subparagraph 1. previously received a refund of the member's contributions made to the retirement trust fund, the surviving spouse may pay into the retirement trust fund an amount equal to the deceased member's contributions previously refunded, together with interest at 4 percent compounded annually on the amount of such refunded contributions from the date of refund until July 1, 1975, and at 6.5 percent compounded annually thereafter to the date of payment, plus such additional contributions as may be required under subparagraph 1., in order to become vested, as applicable. Upon conclusion of the term of office to which the deceased officer was elected, a spouse who pays into the retirement trust fund such additional or refunded contributions, plus interest, shall be eligible to receive a monthly benefit in the same manner as the surviving spouse of a member who dies after accumulating the required number of years of creditable service as described herein.
(14) RULES.--The administrator shall make such rules as are necessary for the effective and efficient administration of the Elected State and County Officers' Class.
1Note.--Section 16, ch. 98-138, provides that "[i]t is the intent of the Legislature that the amendments to sections 121.021, 121.051, 121.0515, 121.052, 121.053, 121.055, 121.071, 121.081, 121.091, 121.111, 121.121, 121.122, 121.35, and 121.40, Florida Statutes, made by this act are intended to be supplemental to other amendments to those sections which are enacted at the 1998 regular session of the Legislature, unless a contrary intent is specifically indicated in this act or in such other amendments."
2Note.--Deleted by s. 3, ch. 97-180.
History.--ss. 2, 4, ch. 72-345; s. 1, ch. 72-359; s. 1, ch. 74-215; s. 1, ch. 75-296; s. 1, ch. 76-240; s. 1, ch. 77-464; s. 1, ch. 77-285; s. 4, ch. 78-308; s. 26, ch. 79-164; s. 2, ch. 79-375; s. 2, ch. 79-377; s. 2, ch. 80-131; s. 2, ch. 81-214; s. 3, ch. 81-307; s. 1, ch. 82-114; s. 36, ch. 83-217; s. 2, ch. 83-283; ss. 6, 8, 15, ch. 84-266; s. 2, ch. 85-220; s. 2, ch. 86-137; ss. 7, 8, ch. 86-180; s. 6, ch. 87-373; s. 9, ch. 88-382; s. 8, ch. 90-274; s. 4, ch. 92-122; s. 1, ch. 93-157; s. 5, ch. 93-193; s. 2, ch. 93-285; s. 1, ch. 94-254; ss. 6, 17, ch. 94-259; s. 1424, ch. 95-147; s. 17, ch. 95-392; s. 4, ch. 96-423; s. 3, ch. 97-180; s. 4, ch. 98-138; s. 4, ch. 98-413.