{"data":{"id":"us-or/ors-478.360","jurisdiction":"us-or","citation":"ORS 478.360","heading":"Fund to provide retirement benefits.","body":"The district may budget and provide for payment into the fund of the retirement plan an amount sufficient:\n      (1) To provide, on an actuarial reserve basis, the amortized level premium cost of the retirement benefits which, under the provision of the retirement system, are to be provided by the district to its employees who attain the retirement age or retire in accordance with the terms of the retirement plan.\n      (2) To meet the actuarially computed costs of retirement benefits measured on the basis of services rendered or to be rendered by an employee before or after the date on which such employee becomes a member of the retirement plan.","path":["14 - Drugs and Alcohol, Fire Protection, Natural Resources","38. Protection from Fire","Chapter 478 — Rural Fire Protection Districts"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors478.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"154bd0993ca4a7411d443b40c26e7ee59faf1142ceeff57b88b323b67b9baa3d","source_id":"us-or","stale":false,"prev":"us-or/ors-478.355","next":"us-or/ors-478.365"},"notice":"GroundRules: Original legal text. Not legal advice."}