09-2854 STATE OF FLORIDA, DEPARTMENT OF MANAGEMENT SERVICES and POLICE BENEVOLENT ASSOCIATION, v. CITY OF DELRAY BEACH, FLORIDA

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State: Florida

Court: Florida First District Court

Docket No: 09-2854

Case Date: 07/13/2010

Preview:IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA STATE OF FLORIDA, DEPARTMENT OF MANAGEMENT SERVICES and POLICE BENEVOLENT ASSOCIATION, Appellants, v. CITY OF DELRAY BEACH, FLORIDA, Appellee. _____________________________/ Opinion filed July 13, 2010. An appeal from the Circuit Court for Leon County. Frank Sheffield, Judge. Thomas E. Wright, Assistant General Counsel, Tallahassee, for Appellant, Department of Management Services, and G. "Hal" Johnson, Tallahassee, and Bonni S. Jenson, West Palm Beach, for Appellant, Police Benevolent Association. James W. Linn and Glenn E. Thomas, of Lewis, Longman & Walker, P.A., Tallahassee, for Appellee. NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED

CASE NO. 1D09-2854

MARSTILLER, J. The summary judgment on appeal was entered in a declaratory action filed by the City of Delray Beach ("City") challenging a determination by the

Department of Management Services, Division of Retirement ("Division"), that the City's police and firefighter pension plan must comply with chapter 99-1, Laws of Florida, which amended sections 175.351(1) and 185.35(1), Florida Statutes. The issues for our review are (1) whether the Division's application of chapter 99-1 unconstitutionally impaired the rights of retired police officers receiving benefits under the City's pre-existing pension plan, and (2) whether the City is a "supplemental plan municipality" exempt from the minimum benefit requirement in chapter 185, Florida Statutes, pertaining to pensionable earnings calculations for police officers. We reverse the summary judgment entered in favor of the City, finding that no vested rights were impaired by the Division's application of chapter 99-1 to the Plan, and there is no evidence in the record showing the City maintains a supplemental plan. I. BACKGROUND AND FACTS A. Chapters 175 and 185, Florida Statutes; Chapter 99-1, Laws of Florida; Premium Tax Revenue; and Minimum Benefits Chapters 175 and 185, Florida Statutes, provide for uniform retirement systems for firefighters and municipal police officers, respectively. Both set forth standards for operating and funding pension plans for those local public safety officers. Under both chapters municipalities may elect to fund their pension plans with state-collected excise taxes imposed on property and casualty insurance

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premiums. But to be eligible to receive this premium tax revenue, municipal pension plans must meet certain criteria established by the Legislature. Prior to 1999, a city opting to take advantage of the premium tax distribution scheme had to demonstrate its retirement fund(s) met the operating standards set out in sections 175.351 and 185.35, as applicable. See

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