(a) The board of education or school board of any town, city, county or district shall have the power to establish what shall be known as a “public school teachers' retirement fund.”
(b) Where the school board of any city, town, county or district determines to establish the fund, it shall be put into operation and be authorized by ordinance or resolution of the school board, and adopted by the city or town governing authorities in cases of towns and cities, and by the county legislative body in cases of county and district schools.
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