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Mr. Joe A. Flowers County Comptroller Escambia County Post Office Box 1111 Pensacola, Florida 32595

Dear Mr. Flowers:

This is in response to your request for an opinion on substantially the following question:

IS AN ELECTED COUNTY SHERIFF ELIGIBLE TO RECEIVE SALARY INCENTIVE BENEFITS PURSUANT TO s 943.22, F.S., AS WELL AS THE $2,000 SPECIAL QUALIFICATIONS SALARY PURSUANT TO s 145.071, F.S., IN LIGHT OF THE COMPENSATION LIMITATION SET FORTH IN s 145.17, F.S.?

Section 943.22, F.S., sets forth a salary incentive program for local and state law enforcement officers. The term `law enforcement officer'…