(a) (1) The Board of Supervisors of Contra Costa County may make this section, Tier Three, applicable to officers and employees for whom it is the governing body, by adopting an ordinance specifying the future operative date of its application. (2) As used in this section, âTier Oneâ refers to the retirement plan covering general members not covered by Section 31751. (3) After the board of supervisors has adopted an ordinance, the governing body of a district not governed by the board of supervisors may make this section applicable as Tier Three to its officers and employees on and after the future operative date it specifies. (b) Except as otherwise provided in this section, this section shall cover all officers and employees who are members or return to membership in the countyâs Tier Two retirement system established by Section 31751 on or after the operative date specified in the ordinance adopted pursuant to subdivision (a), and in a district on or after the date of its applicability thereto. (c) (1) This section shall not cover any employee who is in, or eligible for, Tier One or safety membership under this chapter. (2) This section shall not cover any person who is a member of the retirement system in the county or district on or after the operative date of its application thereto unless and until the person voluntarily in writing irrevocably elects coverage. (3) This section shall not be applicable to any eligible member who does not elect coverage, is then laid off or terminates employment, regardless of whether voluntarily or involuntarily, and later returns to membership employment. (4) This section shall not be applicable to any eligible member who does not elect coverage, then retires or becomes a deferred member, and later returns to active membership. (5) This section shall not be applicable to any person referred to in subparagraph (D) of paragraph (2) of subdivision (d) who does not elect coverage. (d) Upon adoption of this section by the board of supervisors, the following provisions shall become applicable: (1) Subject to the provisions of paragraph (2) of subdivision (d), any qualified individual county or district employee may irrevocably elect coverage under Tier Three. (2) (A) County or district employees who are members of the countyâs Tier Two retirement system and who have attained five yearsâ credited service with the county or district on the applicable date of this section, must elect Tier Three coverage in writing within six months after that date. (B) Persons not subject to subparagraph (A), who thereafter attain five yearsâ credited service in the countyâs Tier Two retirement system, must elect Tier Three coverage in writing within 90 days after attaining the five yearsâ credited service. (C) Persons not subject to subparagraph (A) or (B), who, before the Tier Three applicability date, elected deferred retirement under Article 9 (commencing with Section 31700) from the countyâs Tier Two retirement system, and who had at least five yearsâ credited Tier Two service, and who thereafter while still in deferred status return to active membership, must elect coverage in writing within 90 days after that return. (D) Persons not subject to subparagraph (A), (B), or (C), who enter or reenter employment in the county or the district for the first time after Tier Three is applicable thereto, and who have reciprocal rights under Article 15 (commencing with Section 31830), and who are otherwise eligible to elect Tier Three by virtue of their Tier Two status and years of retirement credited service must elect Tier Three coverage in writing within 90 days after that entry or reentry. (e) The board may not grant a disability retirement allowance to a person who has become a Tier Three member except as provided in Section 31720.1. The amount of disability retirement allowances under Tier Three shall be as set forth in Section 31727.01. (f) Notwithstanding any other provision of this chapter,
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