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Chief Boehlke <br />April 5, 2023 <br />Page 3 <br /> <br /> <br />3. Complete § 317A.811 requirements prior to transfer of Fire <br />Department assets to Fire District. <br /> <br />4. Obtain waiver or satisfy 45-day notice period (to AG) in § <br />317A.811, Subd. 2. <br /> <br />5. Transfer assets in accordance with § 317A.735. <br /> <br />a. Confirm adequate insurance is in place for the Fire <br />District. <br /> <br />b. Deed the real estate to the Fire District. <br /> <br />c. Assign trucks, equipment, and personal property to the <br />Fire District. <br /> <br />6. Submit to Attorney General a list of persons to whom assets <br />were transferred pursuant to § 317A.811, Subd. 4. <br /> <br />7. Prepare and file Articles of Dissolution with Secretary of State. <br /> <br />3. Would the Fire Department be able to keep its tax-exempt status? <br /> <br />The Fire District will be exempt from tax as a special taxing district that operates a fire <br />department. I recommend having an initial discussion now with your accountant. <br /> <br />4. Will the Fire District be able to continue to send its part-time firefighters to the <br />Lake Johanna Firefighters Relief Association for pensions? <br /> <br />Yes. <br /> <br /> <br />In conclusion, I will say that this is a simplified overview of an extensive process. The intent of <br />this memo is to answer your questions and provide an overall roadmap of the process to merge <br />the Fire Department into the Fire District and dissolve the existing entity. Each step of this <br />process will include an additional set of requirements and conditions, the details of which are <br />beyond the scope of this memo. Careful coordination will be needed at each step between the <br />partner communities, the Fire Department Board of Directors, the Fire Department’s <br />accountants, the pension administrator, the LMCIT/risk management, employment/labor counsel, <br />and general counsel. I will be happy to help you as your plans continue to develop. <br /> <br />Feel free to call me if you have any questions. <br /> <br />Thank you. <br /> <br />EJH