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E <br />B <br />B <br />Q <br />RICKSON, <br /> ELL, <br /> ECKMAN & <br /> UINN, P.A. <br />1700 West Highway 36 <br />Suite 110 <br />Roseville, MN 55113 <br />(651) 223-4999 <br />(651) 223-4987 Fax <br />www.ebbqlaw.com <br /> James C. Erickson, Sr. – Retired <br />Caroline Bell Beckman <br />Charles R. Bartholdi <br />Kari L. Quinn <br />James C. Erickson, Jr. <br />Erich J. S. Hartmann <br />Richard A. Podvin <br />Daniel A. Beckman – Of Counsel <br />— <br />Robert C. Bell (1926 – 2014) <br /> <br /> <br /> <br />FROM: Erich J. S. Hartmann <br />TO: Chief Tim Boehlke <br />RE: Fire Protection Special Tax District <br /> Lake Johanna Fire Department <br />Our File No.: 1152-00005 <br />DATE: April 5, 2023 <br /> <br /> <br /> <br />This memo provides an overview of the impacts on the Lake Johanna Fire Department (“Fire <br />Department”) if a special fire protection tax district (“Fire District”) is formed by the partner <br />communities. <br /> <br />You asked the following questions: <br /> <br />1. Will the Fire Department need to disband or dissolve? <br /> <br />The financial and operational functions can be kept separate or they can both be handled <br />by the Fire District. In other words, two structures could be used: (1) the Fire District <br />could be used merely to levy taxes, manage the budget, and handle the financial aspects <br />only while the fire protection operations are accomplished by the Fire Department; or (2) <br />the Fire District can handle all the financial and operational functions as an entity that <br />directly employs firefighters, owns the fire stations and equipment, and is managed by a <br />single board. <br /> <br />The second option, the Fire District operating as a fire department, makes sense because <br />it eliminates the redundancy of administering two boards and maintaining the Fire <br />Department as a separate entity, including corporate and financial recordkeeping and <br />reporting. It would be appropriate to dissolve the Fire Department after the Fire District <br />has been established and the merger is completed. <br /> <br />Dissolving a nonprofit corporation such as the Fire Department involves several steps, as <br />outlined below, and takes several months to complete. Thus, you should anticipate an <br />interim period during which the Fire Department will continue to operate in concert with <br />the Fire District until all assets and liabilities of the Fire Department are transferred to the <br />District and the Fire Department is dissolved. <br />