Oregon Historical and Heritage Agencies, Programs and Tax Provisions ORS 358.474 Employees’ retirement system Text Annotations A heritage district may establish an employees’ retirement system as provided for rural fire protection districts under ORS 478.355 (Establishment of employee retirement system) to 478.370 (Retirement benefits not to be funded for individual not employee of district when membership in system created). [Formerly 198.989] Note: See note under 358.442 (Definitions for ORS 358). HISTORIC PROPERTY (Policy and Definitions)