California Code, Government Code - GOV § 32210

The title to all property acquired pursuant to this chapter shall be taken in the name of the county.  The title to any money which becomes due to any member shall not pass from the county or county fire protection district to the member until he or she is entitled thereto under this chapter.  That portion of the wages of any member deducted or to be deducted under this chapter, the right of a member or other person to an annuity or pension, and all rights of the member or other person in the fund are exempt from taxation and shall not be taken upon execution or other process of any court except to the extent permitted by Section 704.110 of the Code of Civil Procedure.  An assignment of any right in or to the funds, or to any pension or annuity is void.