For any municipality, chapter plan, local law municipality, or local law plan under this chapter, the pensions, annuities, or any other benefits accrued or accruing to any person under any municipality, chapter plan, local law municipality, or local law plan under the provisions of this chapter and the accumulated contributions and the cash securities in the funds created under this chapter are exempted from any state, county, or municipal tax of the state and shall not be subject to execution or attachment or to any legal process whatsoever and shall be unassignable.
Fla. Stat. § 185.25
Exemption from tax and execution
Known as the Marvin B. Clayton Police Officers Pension Trust Fund Act
The act spans §§ 185–185 (38 sections).
Applied in 4 court decisions — leading case In Re Wheat (1992)
Most recently applied in Miami Police Relief & Pension Fund v. Tabas (In Re Florida Fund of Coral Gables, Ltd.) (August 2005)
History.--s. 21, ch. 28230, 1953; s. 66, ch. 99-1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.