Sundermier v. State ex rel. Public Employees Retirement System

This appeal involves two competing interpretations of a statute. The legislature enacted ORS 238.364, which provides some retired public employees with an additional retirement benefit to offset their state income tax liability. There is no dispute that that was the purpose of the law. Petitioner contends, however, that what the legislature actually enacted is a formula that entitles him to far more— thousands of dollars per month more — than is needed to offset the state income tax on his pension benefit. As explained below, we reject petitioner’s interpretation and affirm the judgment of…