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must first be discussed and adopted by the relief association through a change in its <br />bylaws. The changes must be made in keeping with the relief association's bylaw <br />amendment procedures and Open Meeting Law requirements. A relief association should <br />then seek municipal approval of the benefit level change. The city council or town board <br />can choose to approve the benefit level change or choose not to approve the change. <br />Once the bylaws are ratified by the municipality, however, the benefit levels are <br />guaranteed by the municipality. The municipality assumes responsibility for ensuring the <br />special fund has sufficient assets to cover approved benefit levels. <br />For those relief associations that are affiliated with an independent corporation rather <br />than a fire department, benefit level changes must be approved by the board of the <br />independent nonprofit firefighting corporation. In addition, the independent nonprofit <br />firefighting corporation is responsible for making any required contributions to the relief <br />association. <br />In limited circumstances, a volunteer fire relief association has the authority to increase <br />its benefit level without municipal ratification. However, if a municipal contribution is <br />later required, the contribution level will be calculated using the last benefit level ratified <br />by the municipality.g If there was never a resolution to ratify a benefit increase, the relief <br />association must return to level where full funding is achieved. <br />Municipalities do not have authority to unilaterally change a relief association's benefit <br />level. Municipalities cannot initiate a change in benefit levels, rescind benefit increases, <br />or give contingent approval to benefit changes. <br />Payment of Required Municipal Contributions <br />To fulfill its obligation to provide at least the minimum required municipal contribution, <br />a municipality may use any source of public revenue, and it may levy taxes. For monthly <br />service plans, for example, a municipality may levy taxes "without any limitation as to <br />rate or amount and irrespective of any limitations imposed" by any other law or <br />regulation.9 <br />If the benefit level the relief association is operating at was properly established and <br />approved by the affiliated municipality, the municipality is required under state law to <br />make any contributions that become due at that benefit level. If the municipality does not <br />include the full amount of the minimum municipal contribution in its levy for any year, <br />the officers of the relief association must certify that amount to the county auditor, who <br />shall spread a levy in the amount of the certified minimum municipal contribution on the <br />taxable property of the municipality.10 <br />$ Minn. Stat. § 424A.02, subd. 10. <br />9 Minn. Stat. § 69.773, subd. 5(d); § 69.772, subd. 4(c). <br />10 Minn. Stat. §§ 69.772, subd. 4(d); 69.773, subd. 5(e). <br />Reviewed: January 2009 3 2009-2001 <br />Revised: NA <br />