City of Eugene v. State

*117DE MUNIZ, J.

These consolidated appeals, over which we have exclusive jurisdiction,1 require us to determine whether a circuit court properly vacated and remanded certain orders that the Public Employees Retirement Board (PERB) issued in 1998 and 2000.2 PERB issued two orders establishing, for the years 1998 and 2000, the amounts that public employers were required to contribute into the Public Employees Retirement Fund (the fund), and one order allocating the fund’s 1999 earnings among various accounts within the fund. The parties present several arguments pertaining to the trial court’s…