ORS 478.355
Establishment of employee retirement system

  • provisions of plan

(1)

A district may establish an employees’ retirement system pursuant to 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). The board may enter into agreements necessary to establish the system and carry out the plan and may agree to modifications of such agreements from time to time.

(2)

The retirement plan may provide for retirement benefits measured on the basis of services rendered or to be rendered by an employee, either before or after the date on which such employee first becomes a member of the retirement plan. The retirement plan may provide for a minimum of years of service and a minimum and maximum age of retirement for the employee. [1963 c.366 §§3,4; 1969 c.667 §25]

Source: Section 478.355 — Establishment of employee retirement system; provisions of plan, https://www.­oregonlegislature.­gov/bills_laws/ors/ors478.­html (accessed May 26, 2025).

Attorney General Opinions

Authority for voluntary pension trust program for public employes not in education, (1971) Vol 35, p 998

478.001
Definitions 478.002
Status of districts existing in 1957 478.004
New district succeeds to and replaces abolished district 478.010
Formation 478.050
Qualifications for directors 478.090
Effect of 1939 Act on districts then existing 478.100
Immaterial defects in organization not to invalidate district organization 478.115
County governing body to determine territory of district 478.120
Inclusion of forestland in district 478.130
Certain structures subject to fire damage to be added to tax rolls 478.140
Procedure for adding land to district by consent of owner 478.150
Conference with State Forestry Department required prior to formation of district or annexation of territory 478.155
Formation of district with tax zones 478.160
Filing of boundary or zone change with county assessor and Department of Revenue 478.210
Directors 478.215
Position numbers for director election 478.221
Nomination and election of directors 478.225
Election subdistricts 478.228
Boundaries of subdistricts 478.231
Election laws applicable 478.234
Subdistricts for nomination or election of directors 478.240
Special elections 478.250
Meetings and officers of board 478.260
Fire chief 478.270
Reports of directors 478.280
Employment of assistants 478.290
Additional authority of districts within 10-mile radius of city of 100,000 or more 478.300
Contracting with others to provide facilities and services for fire protection or road lighting 478.305
Contracting with others for mutual communication system 478.308
Contracting with others for regional oil and hazardous material emergency response team 478.310
Response to fire or public safety incident outside its own territory by district or municipality 478.315
Response to fire or public safety incident in Columbia River Gorge National Scenic Area 478.325
District may levy taxes for purposes of ORS 478.335 to 478.370 478.335
Contracts for medical and hospital services or insurance 478.340
Payment of premiums or charges on contracts 478.355
Establishment of employee retirement system 478.360
Fund to provide retirement benefits 478.365
Employee contributions to retirement fund 478.370
Retirement benefits not to be funded for individual not employee of district when membership in system created 478.390
Investments authorized to fund length of service awards for volunteer firefighters 478.410
Power of district to levy taxes, borrow money, sell bonds and create fees 478.420
Sale of bonds 478.430
Ad valorem tax 478.440
Gifts 478.450
Tax for road lighting 478.460
Deposit and disbursement of funds 478.470
Interest on unpaid warrants 478.480
Formation of tax zones 478.485
Notice of public hearing 478.490
Election on question of dividing district into tax zones 478.495
Limitation on changes in tax zone boundaries 478.500
Determination of tax levy in each tax zone 478.505
Petition for tax zones by district electors 478.560
Deposit and disbursement of funds of districts located in two or more counties 478.665
Withdrawal of territory from district 478.702
Annexing lands to district 478.840
Definitions for ORS 478.845 to 478.875 478.845
Revenue bonds authorized for fire safety systems 478.850
Sources of bond payment restricted 478.855
Loan fund created from bond proceeds 478.860
Standards for eligibility for loans for fire safety systems 478.865
Loan contract 478.870
Powers granted to enforce loan contracts and secure payment of bonds 478.875
Remedies for breach of loan contract 478.880
Legislative findings 478.885
Payment or repayment for cost of fire safety system installation in multifamily housing 478.910
Adoption of fire prevention code 478.920
Scope of fire prevention code 478.924
Approval of code by city or county required 478.927
Building permit review for fire prevention code 478.930
Violation of code 478.940
Filing and posting of fire prevention code 478.960
Burning of certain materials permitted only with permission of fire chief 478.965
Recovery by district of costs of suppressing unlawful fire 478.970
Purpose of district identification names 478.972
Application by district to State Fire Marshal for identification name 478.980
Identification name for district formed by consolidation or merger of districts 478.982
Reuse of names of dissolved districts 478.990
Penalties

Current through early 2026

§ 478.355. Establishment of employee retirement system's source at oregon​.gov