2005 Idaho Code - 72-1404 — AVERAGE FINAL COMPENSATION

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 14
                          FIREMEN'S RETIREMENT FUND
    72-1404.  AVERAGE FINAL COMPENSATION. "Average final compensation" shall
mean the average of the highest annual compensation received by the individual
paid firefighter in this state, as defined in subsection (A) of section
72-1403, Idaho Code, during a period of five (5) consecutive years of service,
as defined in subsection (H) of section 72-1403, Idaho Code, immediately
preceding his or her retirement or leaving service. If said firefighter has
less than five (5) years of service, then "average final compensation" shall
mean the annual average compensation received by him or her during the total
years of service.