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Florida Statute 185.60 - Full Text and Legal Analysis Florida Statute 185.60 | Lawyer Caselaw & Research
Fla. Stat. § 185.60 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
185.60 Optional participation.A municipality may revoke its participation under this chapter by rescinding the legislative act, or ordinance which assesses and imposes taxes authorized in s. 185.08, and by furnishing a certified copy of such legislative act, or ordinance to the division. Thereafter, the municipality shall be prohibited from participating under this chapter, and shall not be eligible for future premium tax moneys. Premium tax moneys previously received shall continue to be used for the sole and exclusive benefit of police officers, or police officers and firefighters where included, and no amendment, legislative act, or ordinance shall be adopted which shall have the effect of reducing the then-vested accrued benefits of the police officers, retirees, or their beneficiaries. The municipality shall continue to furnish an annual report to the division as provided in s. 185.221. If the municipality subsequently terminates the defined benefit plan, they shall do so in compliance with the provisions of s. 185.37.
History.s. 82, ch. 99-1.

Cases Citing F.S. 185.60

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City of Wilton Manors v. Dep't of Mgmt. Servs., Div. of Ret., 48 So. 3d 962 (Fla. 4th DCA 2010).

Published | Florida 4th District Court of Appeal | 2010 Fla. App. LEXIS 18309, 2010 WL 4861747

...in s. 185.08, and by furnishing a certified copy of such legislative act, or ordinance to the division. Thereafter, the municipality shall be prohibited from participating under this chapter, and shall not be eligible for future premium tax moneys." § 185.60, Fla....
...f law affecting the eligibility of municipal police retirement plans to receive premium tax revenues. Also, we know that municipal participation in the premium tax revenues is not mandatory; a City may take itself out of the program at any time. See § 185.60, (entitled Optional participation )....

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