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CHAPTER 69. FIRE AND POLICE DEPARTMENT AID; RELIEF ASSOCIATIONS

Table of Sections
Section Headnote
69.01 [Repealed, 1969 c 1001 s 11]
69.011 QUALIFYING FOR STATE AID.
69.02 [Repealed, 1969 c 1001 s 11]
69.021 REPORTING PREMIUMS; CALCULATION OF AID.
69.022 MS 2018 [Repealed, 1Sp2019 c 6 art 22 s 29]
69.03 [Repealed, 1969 c 1001 s 11]
69.031 COMMISSIONER OF MANAGEMENT AND BUDGET; APPROPRIATION, PAYMENT, AND ADMINISTRATION.
69.04 [Repealed, 1979 c 201 s 44]
69.041 SHORTFALL FROM GENERAL FUND.
69.05 [Repealed, 1969 c 1001 s 11]
69.051 Subdivisions renumbered, repealed, or no longer in effect
69.055 [Repealed, 1979 c 201 s 44]
69.06 [Repealed, 1979 c 201 s 44]
69.07 [Repealed, 1953 c 399 s 31]
69.08 [Repealed, 1953 c 399 s 31]
69.09 [Repealed, 1953 c 399 s 31]
69.10 [Repealed, 1953 c 399 s 31]
69.11 [Repealed, 1953 c 399 s 31]
69.12 [Repealed, 1953 c 399 s 31]
69.13 [Repealed, 1953 c 399 s 31]
69.22 [Repealed, 1979 c 201 s 44]
69.23 [Repealed, 1979 c 201 s 44]
69.24 [Repealed, 1979 c 201 s 44]
69.25 [Repealed, 2002 c 392 art 1 s 9]
69.26 [Repealed, 2002 c 392 art 1 s 9]
69.27 [Repealed, 2002 c 392 art 1 s 9]
69.28 [Repealed, 2002 c 392 art 1 s 9]
69.29 [Repealed, 2002 c 392 art 1 s 9]
69.30 [Repealed, 2002 c 392 art 1 s 9]
69.31 [Repealed, Ex1971 c 6 s 11]
69.32 [Repealed, 2002 c 392 art 1 s 9]
69.33 MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]
69.34 [Repealed, 1969 c 1001 s 11]
69.35 [Repealed, 1969 c 1001 s 11]
69.36 [Repealed, 1989 c 277 art 4 s 80]
69.361 [Repealed, 2002 c 392 art 1 s 9]
69.37 [Repealed, 2002 c 392 art 1 s 9]
69.38 [Repealed, 2002 c 392 art 1 s 9]
69.39 [Repealed, 2002 c 392 art 1 s 9]
69.40 [Repealed, 2002 c 392 art 1 s 9]
69.41 [Repealed, 2002 c 392 art 1 s 9]
69.42 [Repealed, 2002 c 392 art 1 s 9]
69.43 [Repealed, 2002 c 392 art 1 s 9]
69.44 [Repealed, 2002 c 392 art 1 s 9]
69.45 [Repealed, 2002 c 392 art 1 s 9]
69.46 [Repealed, 2002 c 392 art 1 s 9]
69.47 [Repealed, 2002 c 392 art 1 s 9]
69.48 [Repealed, 2002 c 392 art 1 s 9]
69.485 [Repealed, 1953 c 80 s 3]
69.49 [Repealed, 2002 c 392 art 1 s 9]
69.50 [Repealed, 2002 c 392 art 1 s 9]
69.51 [Repealed, 2002 c 392 art 1 s 9]
69.52 [Repealed, 2002 c 392 art 1 s 9]
69.53 [Repealed, 2002 c 392 art 1 s 9]
69.54 [Repealed, 2000 c 394 art 2 s 28]
69.55 [Repealed, 2000 c 394 art 2 s 28]
69.56 [Repealed, 2000 c 394 art 2 s 28]
69.57 [Repealed, 2000 c 394 art 2 s 28]
69.58 [Repealed, 2000 c 394 art 2 s 28]
69.59 [Repealed, 2000 c 394 art 2 s 28]
69.60 [Repealed, 2000 c 394 art 2 s 28]
69.61 [Repealed, 2000 c 394 art 2 s 28]
69.62 [Repealed, 2002 c 392 art 1 s 9]
69.66 [Repealed, 1979 c 201 s 44]
69.67 [Repealed, 1979 c 201 s 44]
69.68 [Repealed, 1979 c 201 s 44]
69.69 [Repealed, 1969 c 1001 s 11]
69.691 [Repealed, 1979 c 201 s 44]
69.70 [Repealed, Ex1971 c 6 s 11]
69.71 [Repealed, 1978 c 563 s 31]
69.72 [Repealed, 1978 c 563 s 31]
69.73 [Repealed, 1978 c 563 s 31]
69.74 [Repealed, 1978 c 563 s 31]
69.75 [Repealed, 1978 c 563 s 31]
69.76 [Repealed, 1978 c 563 s 31]
69.77 MS 2012 [CITY OF BLOOMINGTON; LOCAL.] [2013 c 111 art 5 s 80]
69.771 MS 2012 [Renumbered 424A.091]
69.772 MS 2012 [Renumbered 424A.092]
69.773 MS 2012 [Renumbered 424A.093]
69.774 MS 2012 [Renumbered 424A.094]
69.775 MS 2012 [Renumbered 424A.095]
69.776 MS 2012 [Renumbered 424A.096]
69.78 [Repealed, 2002 c 392 art 1 s 9]
69.79 [Repealed, 1975 c 405 s 2]
69.80 MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]
69.01 [Repealed, 1969 c 1001 s 11]

69.011 QUALIFYING FOR STATE AID.

Subdivision 1.Definitions.

Unless the language or context clearly indicates that a different meaning is intended, the following words and terms, for the purposes of this chapter and chapters 423, 423A, 424 and 424A, have the meanings ascribed to them:

(a) "Commissioner" means the commissioner of revenue.

(b) "Municipality" means:

(1) a home rule charter or statutory city;

(2) an organized town;

(3) a park district subject to chapter 398;

(4) the University of Minnesota;

(5) for purposes of the fire state aid program only, an American Indian tribal government entity located within a federally recognized American Indian reservation;

(6) for purposes of the police state aid program only, an American Indian tribal government with a tribal police department which exercises state arrest powers under section 626.90, 626.91, 626.92, or 626.93;

(7) for purposes of the police state aid program only, the Metropolitan Airports Commission; and

(8) for purposes of the police state aid program only, the Department of Natural Resources and the Department of Public Safety with respect to peace officers covered under chapter 352B.

(c) "Minnesota Firetown Premium Report" means a form prescribed by the commissioner containing space for reporting by insurers of fire, lightning, sprinkler leakage and extended coverage premiums received upon risks located or to be performed in this state less return premiums and dividends.

(d) "Firetown" means the area serviced by any municipality having a qualified fire department or a qualified incorporated fire department having a subsidiary volunteer firefighters' relief association.

(e) "Estimated market value" means latest available estimated market value of all property in a taxing jurisdiction, whether the property is subject to taxation, or exempt from ad valorem taxation obtained from information which appears on abstracts filed with the commissioner of revenue or equalized by the State Board of Equalization.

(f) "Minnesota Aid to Police Premium Report" means a form prescribed by the commissioner for reporting by each fire and casualty insurer of all premiums received upon direct business received by it in this state, or by its agents for it, in cash or otherwise, during the preceding calendar year, with reference to insurance written for insuring against the perils contained in auto insurance coverages as reported in the Minnesota business schedule of the annual financial statement which each insurer is required to file with the commissioner in accordance with the governing laws or rules less return premiums and dividends.

(g) "Peace officer" means any person:

(1) whose primary source of income derived from wages is from direct employment by a municipality or county as a law enforcement officer on a full-time basis of not less than 30 hours per week;

(2) who has been employed for a minimum of six months prior to December 31 preceding the date of the current year's certification under subdivision 2, paragraph (b);

(3) who is sworn to enforce the general criminal laws of the state and local ordinances;

(4) who is licensed by the Peace Officers Standards and Training Board and is authorized to arrest with a warrant; and

(5) who is a member of the State Patrol retirement plan or the public employees police and fire fund.

(h) "Full-time equivalent number of peace officers providing contract service" means the integral or fractional number of peace officers which would be necessary to provide the contract service if all peace officers providing service were employed on a full-time basis as defined by the employing unit and the municipality receiving the contract service.

(i) "Retirement benefits other than a service pension" means any disbursement authorized under section 424A.05, subdivision 3, clauses (3) and (4).

(j) "Municipal clerk, municipal clerk-treasurer, or county auditor" means:

(1) for the police state aid program:

(i) the person who was elected or appointed to the specified position or, in the absence of the person, another person who is designated by the applicable governing body;

(ii) in a park district, the secretary of the board of park district commissioners;

(iii) in the case of the University of Minnesota, the official designated by the Board of Regents;

(iv) for the Metropolitan Airports Commission, the person designated by the commission;

(v) for the Department of Natural Resources or the Department of Public Safety, the respective commissioner;

(vi) for a tribal police department which exercises state arrest powers under section 626.90, 626.91, 626.92, or 626.93, the person designated by the applicable American Indian tribal government; and

(2) for the fire state aid program and fire relief association financial reports, the person who was elected or appointed to the specified position, or, for governmental entities other than counties, if the governing body of the governmental entity designates the position to perform the function, the chief financial official of the governmental entity or the chief administrative official of the governmental entity.

(k) "Voluntary statewide lump-sum volunteer firefighter retirement plan" means the retirement plan established by chapter 353G.

[See Note.]

Subd. 2.Qualification for fire or police state aid.

(a) Unless retirement coverage is provided by the voluntary statewide lump-sum volunteer firefighter retirement plan, in order to qualify to receive fire state aid, on or before March 15 annually, in conjunction with the financial report required pursuant to section 69.051, the clerk of each municipality having a duly organized fire department as provided in subdivision 4, or the secretary of each independent nonprofit firefighting corporation having a subsidiary incorporated firefighters' relief association, whichever is applicable, and the fire chief, shall jointly certify the existence of the municipal fire department or of the independent nonprofit firefighting corporation, whichever is applicable, which meets the minimum qualification requirements set forth in this subdivision, and the fire personnel and equipment of the municipal fire department or the independent nonprofit firefighting corporation as of the preceding December 31.

(b) Where retirement coverage is provided by the voluntary statewide lump-sum volunteer firefighter retirement plan, in order to qualify to receive fire state aid, on or before March 15, annually, the executive director of the Public Employees Retirement Association shall certify the existence of that coverage for each municipality and the municipal clerk or independent nonprofit firefighting corporation secretary, whichever applies, and the applicable fire chief shall certify the fire personnel and fire department equipment as of the preceding December 31.

(c) Except as provided in subdivision 2b, on or before March 15 annually, in order to qualify to receive police state aid, the clerk of each municipality and the auditor of each county employing one or more peace officers as defined in subdivision 1, paragraph (g), shall certify the number of such peace officers to the commissioner on forms prescribed by the commissioner. Credit for officers employed less than a full year must be apportioned. Each full month of employment of a qualifying officer during the calendar year entitles the employing municipality or county to credit for 1/12 of the payment for employment of a peace officer for the entire year. For purposes of sections 69.011 to 69.051, employment of a peace officer commences when the peace officer is entered on the payroll of the respective municipal police department or county sheriff's department. No peace officer may be included in the certification of the number of peace officers by more than one employing unit for the same month.

(d) A certification made under this subdivision must be filed with the commissioner, must be made on a form prescribed by the commissioner, and must include any other facts that the commissioner requires.

[See Note.]

Subd. 2a.

[Repealed, 2010 c 359 art 11 s 27]

Subd. 2b.Departments of Natural Resources and Public Safety.

(a) On or before each March 15, the commissioner of natural resources shall certify the number of peace officers as defined in subdivision 1, clause (g), employed by the Enforcement Division and the commissioner of public safety shall certify the number of peace officers as defined in subdivision 1, clause (g), employed by the Bureau of Criminal Apprehension, the Gambling Enforcement Division, and the State Patrol Division.

(b) The certification must be on a form prescribed by the commissioner. Peace officers certified under this paragraph must be included in the total certifications under subdivision 2.

[See Note.]

Subd. 2c.Ineligibility of certain police officers.

A police officer employed by the University of Minnesota who is required by the Board of Regents to be a member of the University of Minnesota faculty retirement plan is not eligible to be included in any police state-aid certification under this section.

[See Note.]

Subd. 3.Failure to file certificate deemed waiver.

(a) If a certification required by this section is not filed with the commissioner by the due date prescribed by this section, the commissioner shall notify the county, the municipality, or the nonprofit firefighting corporation that a portion or all of its current year aid will be forfeited if the certification is not received within ten days.

(b) The amount of aid forfeited is equal to the amount of state police aid or state fire aid determined for the county, the municipality, or the nonprofit firefighting corporation for the current year, multiplied by five percent for each week or fraction of a week that this certification is late. The penalty must be computed beginning ten days after the postmark date of the commissioner's notification as required under this subdivision. All forfeited aid amounts revert to the general fund in the state treasury. Failure to receive the certificate form may not be used as a defense for a failure to file.

[See Note.]

Subd. 4.Qualification for fire state aid.

(a) A municipality in this state qualifies to receive fire state aid if it meets the general requirements of paragraph (b) and if it meets the specific requirements of paragraph (c).

(b) Minimum qualifications for fire state aid include the following:

(1) having for more than one year an organized fire department and officially established by the governing body of the municipality or an independent nonprofit firefighting corporation created under the nonprofit corporation act of this state and operating exclusively for firefighting purposes and providing retirement and relief benefits to its members; and

(2) having a separate subsidiary incorporated firefighter's relief association providing retirement and relief benefits, or participating in the voluntary statewide lump-sum volunteer firefighter retirement plan or, if a paid fire department, having retirement coverage by the public employees police and fire retirement plan.

(c) Minimum requirements for fire state aid also include the following or their equivalent as determined by the state fire marshal:

(1) having ten paid or volunteer firefighters including a fire chief and assistant fire chief;

(2) having regular scheduled meetings and frequent drills including instructions in firefighting tactics and in the use, care, and operation of all fire apparatus and equipment;

(3) having a motorized fire truck equipped with a motorized pump, 250 gallon or larger water tank, 300 feet of one inch or larger fire hose in two lines with combination spray and straight stream nozzles, five-gallon hand pumps--tank extinguisher or equivalent, dry chemical extinguisher or equivalent, ladders, extension ladders, pike poles, crow bars, axes, lanterns, fire coats, helmets, and boots;

(4) having apparatus suitably housed in a building of good construction with facilities for care of hose and equipment;

(5) having a reliable and adequate method of receiving fire alarms by telephone or with electric siren and suitable means of sounding an alarm;

(6) if response is to be provided outside the corporate limits of the municipality wherein the fire department is located, having another piece of motorized apparatus to make the response; and

(7) meeting other requirements that the commissioner establishes by rule.

[See Note.]

Subd. 5.

[Repealed, 2005 c 136 art 9 s 15]

NOTE: Subdivisions 1, 2, 2b, 2c, 3, and 4 are repealed by Laws 2019, First Special Session chapter 6, article 19, section 7, effective for aids payable in 2020 and thereafter. Laws 2019, First Special Session chapter 6, article 19, section 7, the effective date.

69.02 [Repealed, 1969 c 1001 s 11]

69.021 REPORTING PREMIUMS; CALCULATION OF AID.

Subdivision 1.Minnesota Firetown Premium Report and Minnesota Aid to Police Premium Report.

The commissioner shall, at the time of mailing tax forms, send blank copies of the Minnesota Firetown Premium Report and when applicable the Minnesota Aid to Police Premium Report to each insurer, including township and farmers mutual insurance companies licensed to write insurance as described in section 69.011, subdivision 1, clauses (c) and (f) in this state. These reports must contain space for the insurers name, address, gross premiums less return premiums, dividends, net premiums, certification and other facts that the commissioner may require.

[See Note.]

Subd. 2.Report of premiums.

(a) Each insurer, including township and farmers mutual insurers where applicable, shall return to the commissioner the reports described in subdivision 1 certified by its secretary and president or chief financial officer.

(b) The Minnesota Firetown Premium Report must contain a true and accurate statement of the total premium for all gross direct fire, lightning, sprinkler leakage, and extended coverage insurance of all domestic mutual insurers and the total premiums for all gross direct fire, lightning, sprinkler leakage and extended coverage insurance of all other insurers, less return premiums and dividends received by them on that business written or done during the preceding calendar year upon property located within the state or brought into the state for temporary use. The fire and extended coverage portion of multiperil and multiple peril package premiums and all other combination premiums must be determined by applying percentages determined by the commissioner or by rating bureaus recognized by the commissioner.

(c) The Minnesota Aid to Police Premium Report must contain a true and accurate statement of the total premiums, less return premiums and dividends, on all direct business received by such insurer in this state, or by its agents for it, in cash or otherwise, during the preceding calendar year, with reference to insurance written for perils described in section 69.011, subdivision 1, clause (f).

[See Note.]

Subd. 3.Penalty for fraudulent, incorrect, incomplete returns and late filing of report.

(a) When it appears to the commissioner that any insurer has made an incomplete or inaccurate report, the commissioner shall return the report and demand that a complete and accurate report be filed. If the insurer fails to file a report on or before March 1, annually, the insurer is liable and shall pay $25 for each seven days, or fraction thereof, that the report is delinquent, but not to exceed $200. If the insurer fails to file a corrected report within 30 days after demand, the insurer is liable for the penalties provided in paragraph (b) or (c) for knowingly filing an inaccurate or false report.

(b) Any insurer which knowingly makes and files an inaccurate or false report is liable to a fine in an amount of not less than $25 nor more than $1,000, as determined by the commissioner, and additionally the commissioner of commerce may revoke the insurer's certificate of authority.

(c) Any person whose duty it is to make the report who fails or refuses to make it within 30 days after notification by the commissioner shall be fined an amount of not more than $1,000.

(d) Failure of the insurer to receive a reporting form does not excuse the insurer from filing the report.

[See Note.]

Subd. 3a.

[Repealed, 1987 c 268 art 2 s 38]

Subd. 4.Determination of qualified state aid recipients; certification to commissioner of management and budget.

(a) The commissioner shall determine which municipalities and independent nonprofit firefighting corporations are qualified to receive fire state aid directly or are qualified to receive the benefit of fire state aid paid to the voluntary statewide lump-sum volunteer firefighter retirement plan and which municipalities and counties are qualified to receive police state aid.

(b) The commissioner shall determine qualification for state aid upon receipt of:

(1) the fire department personnel and equipment certification or the police department and qualified peace officers certificate, whichever applies, required under section 69.011;

(2) the financial compliance report required under section 6.495, subdivision 3, if applicable; and

(3) any other relevant information which comes to the attention of the commissioner.

(c) Upon completion of the determination, on or before October 1, the commissioner shall calculate the amount of:

(1) the police state aid which each county or municipality is to receive under subdivisions 5, 6, 7a, and 10; and

(2) the fire state aid which each municipality or nonprofit firefighting corporation is to receive under subdivisions 5 and 7.

(d) The commissioner shall certify to the commissioner of management and budget the name of each county or municipality, and the amount of state aid which each county or municipality is to receive, in the case of police state aid. The commissioner shall certify to the commissioner of management and budget the name of each municipality or independent nonprofit firefighting corporation and the amount of state aid which each municipality or independent nonprofit firefighting corporation is to receive directly or the amount of state aid which the voluntary statewide lump-sum volunteer firefighter retirement plan is qualified to receive on behalf of the municipality or corporation, in the case of fire state aid.

[See Note.]

Subd. 5.Calculation of state aid.

(a) The amount of fire state aid available for apportionment, before the addition of the minimum fire state aid allocation amount under subdivision 7, is equal to 107 percent of the amount of premium taxes paid to the state upon the fire, lightning, sprinkler leakage, and extended coverage premiums reported to the commissioner by insurers on the Minnesota Firetown Premium Report. This amount must be reduced by the amount required to pay the state auditor's costs and expenses of the audits or exams of the firefighters relief associations.

The total amount for apportionment in respect to fire state aid must not be less than two percent of the premiums reported to the commissioner by insurers on the Minnesota Firetown Premium Report after subtracting the following amounts:

(1) the amount required to pay the state auditor's costs and expenses of the audits or exams of the firefighters relief associations; and

(2) one percent of the premiums reported by township mutual insurance companies and mutual property and casualty companies with total assets of $5,000,000 or less.

(b) The total amount for apportionment as police state aid is equal to 104 percent of the amount of premium taxes paid to the state on the premiums reported to the commissioner by insurers on the Minnesota Aid to Police Premium Report. The total amount for apportionment in respect to the police state aid program must not be less than two percent of the amount of premiums reported to the commissioner by insurers on the Minnesota Aid to Police Premium Report.

(c) The commissioner shall calculate the percentage of increase or decrease reflected in the apportionment over or under the previous year's available state aid using the same premiums as a basis for comparison.

(d) In addition to the amount for apportionment of police state aid under paragraph (b), each year $100,000 must be apportioned for police state aid. An amount sufficient to pay this increase is annually appropriated from the general fund.

[See Note.]

Subd. 6.

[Repealed, 2013 c 111 art 5 s 81]

Subd. 7.Apportionment of fire state aid to municipalities and relief associations.

(a) The commissioner shall apportion the fire state aid relative to the premiums reported on the Minnesota Firetown Premium Reports filed under this chapter to each municipality and/or firefighters relief association qualified under section 69.011, subdivision 4.

(b) The commissioner shall calculate an initial fire state aid allocation amount for each municipality or fire department under paragraph (c) and, if applicable, a minimum fire state aid allocation amount for each municipality or fire department under paragraph (d). The municipality or fire department must be apportioned the larger fire state aid amount.

(c) The initial fire state aid allocation amount is the amount available for apportionment as fire state aid under subdivision 5, without the inclusion of any additional funding amount to support a minimum fire state aid amount under section 423A.02, subdivision 3, allocated one-half in proportion to the population as shown in the last official statewide federal census for each fire town and one-half in proportion to the estimated market value of each fire town, including (1) the estimated market value of tax-exempt property and (2) the estimated market value of natural resources lands receiving in lieu payments under sections 477A.11 to 477A.14, but excluding the estimated market value of minerals. In the case of incorporated or municipal fire departments furnishing fire protection to other cities, towns, or townships as evidenced by valid fire service contracts filed with the commissioner, the distribution must be adjusted proportionately to take into consideration the crossover fire protection service. Necessary adjustments must be made to subsequent apportionments. In the case of municipalities or independent fire departments qualifying for the aid, the commissioner shall calculate the state aid for the municipality or relief association on the basis of the population and the estimated market value of the area furnished fire protection service by the fire department as evidenced by duly executed and valid fire service agreements filed with the commissioner. If one or more fire departments are furnishing contracted fire service to a city, town, or township, only the population and estimated market value of the area served by each fire department may be considered in calculating the state aid and the fire departments furnishing service shall enter into an agreement apportioning among themselves the percent of the population and the percent of the estimated market value of each shared service area. The agreement must be in writing and must be filed with the commissioner.

(d) The minimum fire state aid allocation amount is the amount in addition to the initial fire state allocation amount that is derived from any additional funding amount to support a minimum fire state aid amount under section 423A.02, subdivision 3, and allocated to municipalities with volunteer firefighters relief associations or covered by the voluntary statewide lump-sum volunteer firefighter retirement plan based on the number of active volunteer firefighters who are members of the relief association as reported in the annual financial reporting for the calendar year 1993 to the Office of the State Auditor, but not to exceed 30 active volunteer firefighters, so that all municipalities or fire departments with volunteer firefighters relief associations receive in total at least a minimum fire state aid amount per 1993 active volunteer firefighter to a maximum of 30 firefighters. If a relief association is established after calendar year 1993 and before calendar year 2000, the number of active volunteer firefighters who are members of the relief association as reported in the annual financial reporting for calendar year 1998 to the Office of the State Auditor, but not to exceed 30 active volunteer firefighters, shall be used in this determination. If a relief association is established after calendar year 1999, the number of active volunteer firefighters who are members of the relief association as reported in the first annual financial reporting submitted to the Office of the State Auditor, but not to exceed 20 active volunteer firefighters, must be used in this determination. If a relief association is terminated as a result of providing retirement coverage for volunteer firefighters by the voluntary statewide lump-sum volunteer firefighter retirement plan under chapter 353G, the number of active volunteer firefighters of the municipality covered by the statewide plan as certified by the executive director of the Public Employees Retirement Association to the commissioner and the state auditor, but not to exceed 30 active firefighters, must be used in this determination.

(e) Unless the firefighters of the applicable fire department are members of the voluntary statewide lump-sum volunteer firefighter retirement plan, the fire state aid must be paid to the treasurer of the municipality where the fire department is located and the treasurer of the municipality shall, within 30 days of receipt of the fire state aid, transmit the aid to the relief association if the relief association has filed a financial report with the treasurer of the municipality and has met all other statutory provisions pertaining to the aid apportionment. If the firefighters of the applicable fire department are members of the voluntary statewide lump-sum volunteer firefighter retirement plan, the fire state aid must be paid to the executive director of the Public Employees Retirement Association and deposited in the voluntary statewide lump-sum volunteer firefighter retirement fund.

(f) The commissioner may make rules to permit the administration of the provisions of this section.

(g) Any adjustments needed to correct prior misallocations must be made to subsequent fire state aid apportionments.

[See Note.]

Subd. 7a.Apportionment of police state aid.

(a) Subject to the reduction provided for under subdivision 10, the commissioner shall apportion the police state aid to each municipality, to each county, and to the Departments of Natural Resources and Public Safety in the following manner:

(1) for all municipalities maintaining police departments, counties, the Department of Natural Resources, and the Department of Public Safety, the police state aid must be distributed in proportion to the relationship that the total number of peace officers, as determined under section 69.011, subdivision 1, paragraph (g), and subdivision 2, paragraph (b), employed by that employing unit for 12 calendar months and the proportional or fractional number who were employed less than 12 months bears to the total number of peace officers employed by all municipalities, counties, the Departments of Natural Resources and Public Safety, subject to any reduction under subdivision 10;

(2) for each municipality which contracts with the county for police service, a proportionate amount of the state aid distributed to the county based on the full-time equivalent number of peace officers providing contract service to that municipality must be credited against the municipality's contract obligation; and

(3) for each municipality which contracts with another municipality for police service, a proportionate amount of the state aid distributed to the municipality providing contract service based on the full-time equivalent number of peace officers providing contract service to that municipality on a full-time equivalent basis must be credited against the contract obligation of the municipality receiving contract service.

(b) Any necessary additional adjustments must be made to subsequent police state aid apportionments.

[See Note.]

Subd. 8.Population and estimated market value.

(a) In computations relating to fire state aid requiring the use of population figures, only official statewide federal census figures may be used. Increases or decreases in population disclosed by reason of any special census must not be taken into consideration.

(b) In calculations relating to fire state aid requiring the use of estimated market value property figures, only the latest available estimated market value property figures may be used.

[See Note.]

Subd. 9.Appeal.

(a) In the event that a municipality, a county, a fire relief association, the Department of Natural Resources, the Department of Public Safety, or the voluntary statewide lump-sum volunteer firefighter retirement plan, feels itself to be aggrieved, it may request the commissioner to review and adjust the apportionment of funds within the county in the case of police state aid, or within the state in the case of fire state aid.

(b) The decision of the commissioner is subject to appeal, review, and adjustment by the district court in the county in which the applicable municipality or fire department is located or by the Ramsey County District Court with respect to the Department of Natural Resources, the Department of Public Safety, or the voluntary statewide lump-sum volunteer firefighter retirement plan.

[See Note.]

Subd. 10.Reduction in police state aid apportionment.

(a) The commissioner of revenue shall reduce the apportionment of police state aid under subdivisions 5, paragraph (b), 6, and 7a, for eligible employer units by the amount of any excess police state aid.

(b) "Excess police state aid" is:

(1) for counties and for municipalities in which police retirement coverage is provided wholly by the public employees police and fire fund and all police officers are members of the plan governed by sections 353.63 to 353.657, the amount in excess of the employer's total prior calendar year obligation as defined in paragraph (c), as certified by the executive director of the Public Employees Retirement Association;

(2) for the Metropolitan Airports Commission, the amount in excess of the commission's total prior calendar year obligation as defined in paragraph (c), as certified by the executive director of the Public Employees Retirement Association; and

(3) for the Department of Natural Resources and for the Department of Public Safety, the amount in excess of the employer's total prior calendar year obligation under section 352B.02, subdivision 1c, for plan members who are peace officers under section 69.011, subdivision 1, paragraph (g), as certified by the executive director of the Minnesota State Retirement System.

(c) The employer's total prior calendar year obligation with respect to the public employees police and fire plan under paragraph (b), clause (1), is the total prior calendar year obligation under section 353.65, subdivision 3, for police officers as defined in section 353.64, subdivisions 1, 1a, and 2, and the actual total prior calendar year obligation under section 353.65, subdivision 3, for firefighters, as defined in section 353.64, subdivisions 1, 1a, and 2, but not to exceed for those firefighters the applicable following employer calendar year amount:

Municipality Maximum Amount
Albert Lea $54,157.01
Anoka 10,399.31
Apple Valley 5,442.44
Austin 49,864.73
Bemidji 27,671.38
Brooklyn Center 6,605.92
Brooklyn Park 24,002.26
Burnsville 15,956.00
Cloquet 4,260.49
Coon Rapids 39,920.00
Cottage Grove 8,588.48
Crystal 5,855.00
East Grand Forks 51,009.88
Edina 32,251.00
Elk River 5,216.55
Ely 13,584.16
Eveleth 16,288.27
Fergus Falls 6,742.00
Fridley 33,420.64
Golden Valley 11,744.61
Hastings 16,561.00
Hopkins 4,324.23
International Falls 14,400.69
Lakeville 782.35
Lino Lakes 5,324.00
Little Falls 7,889.41
Maple Grove 6,707.54
Maplewood 8,476.69
Minnetonka 10,403.00
Montevideo 1,307.66
Moorhead 68,069.26
New Hope 6,739.72
North St. Paul 4,241.14
Northfield 770.63
Owatonna 37,292.67
Plymouth 6,754.71
Red Wing 3,504.01
Richfield 53,757.96
Rosemount 1,712.55
Roseville 9,854.51
St. Anthony 33,055.00
St. Louis Park 53,643.11
Thief River Falls 28,365.04
Virginia 31,164.46
Waseca 11,135.17
West St. Paul 15,707.20
White Bear Lake 6,521.04
Woodbury 3,613.00
any other municipality 0.00

(d) The total amount of excess police state aid must be deposited in the excess police state-aid account in the general fund, administered and distributed as provided in subdivision 11.

[See Note.]

Subd. 11.Excess police state-aid holding account.

(a) The excess police state-aid holding account is established in the general fund. The excess police state-aid holding account must be administered by the commissioner.

(b) Excess police state aid determined according to subdivision 10, must be deposited annually in the excess police state-aid holding account.

(c) From the balance in the excess police state-aid holding account, $900,000 must be canceled annually to the general fund.

(d) On October 1 of each year, one-half of the balance of the excess police state-aid holding account remaining after the deduction under paragraph (c) is appropriated for additional amortization aid under section 423A.02, subdivision 1b.

(e) Annually, the remaining balance in the excess police state-aid holding account, after the deductions under paragraphs (c) and (d) cancels to the general fund.

[See Note.]

NOTE: Subdivisions 1, 2, 3, 4, 5, 7, 7a, 8, 9, 10, and 11 are repealed by Laws 2019, First Special Session chapter 6, article 19, section 7, effective for aids payable in 2020 and thereafter. Laws 2019, First Special Session chapter 6, article 19, section 7, the effective date.

69.022 MS 2018 [Repealed, 1Sp2019 c 6 art 22 s 29]
69.03 [Repealed, 1969 c 1001 s 11]

69.031 COMMISSIONER OF MANAGEMENT AND BUDGET; APPROPRIATION, PAYMENT, AND ADMINISTRATION.

Subdivision 1.Commissioner's payment.

(a) The commissioner of management and budget shall issue to the Public Employees Retirement Association on behalf of a municipality or independent nonprofit firefighting corporation that is a member of the voluntary statewide lump-sum volunteer firefighter retirement plan under chapter 353G, to the Department of Natural Resources, the Department of Public Safety, or the county, municipality, or independent nonprofit firefighting corporation certified to the commissioner of management and budget by the commissioner a payment for an amount equal to the amount of fire state aid or police state aid, whichever applies, certified for the applicable state aid recipient by the commissioner under section 69.021.

(b) Fire state aid and police state aid is payable on October 1 annually. The amount of state aid due and not paid by October 1 accrues interest payable to the state aid recipient at the rate of one percent for each month or part of a month that the amount remains unpaid after October 1.

[See Note.]

Subd. 2.

[Repealed, 1Sp1985 c 13 s 376]

Subd. 3.Appropriations.

There is hereby appropriated annually from the state general fund to the commissioner of revenue amounts sufficient to make the police state aid payments and the fire state aid payments specified in this section and section 69.021.

[See Note.]

Subd. 4.

[Repealed, 1Sp1986 c 1 art 4 s 48]

Subd. 5.Deposit of state aid.

(a) If the municipality or the independent nonprofit firefighting corporation is covered by the voluntary statewide lump-sum volunteer firefighter retirement plan under chapter 353G, the executive director shall credit the fire state aid against future municipal contribution requirements under section 353G.08 and shall notify the municipality or independent nonprofit firefighting corporation of the fire state aid so credited at least annually. If the municipality or the independent nonprofit firefighting corporation is not covered by the voluntary statewide lump-sum volunteer firefighter retirement plan, the municipal treasurer shall, within 30 days after receipt, transmit the fire state aid to the treasurer of the duly incorporated firefighters' relief association if there is one organized and the association has filed a financial report with the municipality. If the relief association has not filed a financial report with the municipality, the municipal treasurer shall delay transmission of the fire state aid to the relief association until the complete financial report is filed. If the municipality or independent nonprofit firefighting corporation is not covered by the voluntary statewide lump-sum volunteer firefighter retirement plan, if there is no relief association organized, or if the association has dissolved or has been removed as trustees of state aid, then the treasurer of the municipality shall deposit the money in the municipal treasury and the money may be disbursed only for the purposes and in the manner set forth in section 424A.08 or for the payment of the employer contribution requirement with respect to firefighters covered by the public employees police and fire retirement plan under section 353.65, subdivision 3.

(b) For a municipality in which police retirement coverage is provided by the public employees police and fire fund and all peace officers are members of the fund, including municipalities covered by section 353.665, the total state aid must be applied toward the municipality's employer contribution to the public employees police and fire fund under sections 353.65, subdivision 3, and 353.665, subdivisions 8 and 8a.

(c) The county treasurer, upon receipt of the police state aid for the county, shall apply the total state aid toward the county's employer contribution to the public employees police and fire fund under section 353.65, subdivision 3.

(d) The designated Metropolitan Airports Commission official, upon receipt of the police state aid for the Metropolitan Airports Commission, shall apply the total police state aid toward the commission's employer contribution for police officers to the public employees police and fire plan under section 353.65, subdivision 3.

(e) The police state aid apportioned to the Departments of Public Safety and Natural Resources under section 69.021, subdivision 7a, is appropriated to the commissioner of management and budget for transfer to the funds and accounts from which the salaries of peace officers certified under section 69.011, subdivision 2b, are paid. The commissioner of revenue shall certify to the commissioners of public safety, natural resources, and management and budget the amounts to be transferred from the appropriation for police state aid. The commissioners of public safety and natural resources shall certify to the commissioner of management and budget the amounts to be credited to each of the funds and accounts from which the peace officers employed by their respective departments are paid. Each commissioner shall allocate the police state aid first for employer contributions for employees funded from the general fund and then for employer contributions for employees funded from other funds. For peace officers whose salaries are paid from the general fund, the amounts transferred from the appropriation for police state aid must be canceled to the general fund.

[See Note.]

Subd. 6.

[Repealed, 1984 c 592 s 94]

NOTE: Subdivisions 1, 3, and 5 are repealed by Laws 2019, First Special Session chapter 6, article 19, section 7, effective for aids payable in 2020 and thereafter. Laws 2019, First Special Session chapter 6, article 19, section 7, the effective date.

69.04 [Repealed, 1979 c 201 s 44]

69.041 SHORTFALL FROM GENERAL FUND.

(a) If the annual funding requirements of fire or police relief associations or consolidation accounts under sections 424A.091 to 424A.095, or Laws 2013, chapter 111, article 5, sections 31 to 42, exceed all applicable revenue sources of a given year, including the insurance premium taxes funding the applicable fire or police state aid as set under section 297I.05, subdivisions 2, 3, and 4, the shortfall in the annual funding requirements must be paid from the general fund to the extent appropriated by the legislature.

(b) Nothing in this section may be deemed to relieve any municipality from its obligation to a relief association or consolidation account under law.

NOTE: This section is repealed by Laws 2019, First Special Session chapter 6, article 19, section 7, effective for aids payable in 2020 and thereafter. Laws 2019, First Special Session chapter 6, article 19, section 7, the effective date.

69.05 [Repealed, 1969 c 1001 s 11]

69.051

Subdivision 1.

MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]

[See Note.]

Subd. 1a.

MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]

Subd. 1b.

MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]

Subd. 1c.

[Repealed, 2007 c 148 art 2 s 84]

Subd. 2.

MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]

Subd. 3.

MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]

[See Note.]

Subd. 4.

MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]

NOTE: Subdivision 1 was also amended by Laws 2019, First Special Session chapter 8, article 4, section 1, to read as follows:

"Subdivision 1.Financial report and audit.

(a) The board of the Bloomington Fire Department Relief Association and each volunteer firefighters relief association as defined in section 424A.001, subdivision 4, with assets of at least $500,000 or liabilities of at least $500,000 in the prior year or in any previous year, according to the applicable actuarial valuation or according to the financial report if no valuation is required, shall prepare a financial report covering the special and general funds of the relief association for the preceding fiscal year, file the financial report, and submit financial statements.

(b) The financial report must contain financial statements and disclosures which present the true financial condition of the relief association and the results of relief association operations in conformity with generally accepted accounting principles and in compliance with the regulatory, financing and funding provisions of this chapter and any other applicable laws. The financial report must be countersigned by:

(1) the municipal clerk or clerk-treasurer of the municipality in which the relief association is located if the relief association is a firefighters relief association which is directly associated with a municipal fire department; or

(2) by the municipal clerk or clerk-treasurer of the largest municipality in population which contracts with the independent nonprofit firefighting corporation if the volunteer firefighter relief association is a subsidiary of an independent nonprofit firefighting corporation and by the secretary of the independent nonprofit firefighting corporation; or

(3) by the chief financial official of the county in which the volunteer firefighter relief association is located or primarily located if the relief association is associated with a fire department that is not located in or associated with an organized municipality.

(c) The financial report must be retained in its office for public inspection and must be filed with the governing body of the government subdivision in which the associated fire department is located after the close of the fiscal year. One copy of the financial report must be furnished to the state auditor after the close of the fiscal year.

(d) Audited financial statements must be attested to by a certified public accountant or by the state auditor and must be filed with the state auditor within 180 days after the close of the fiscal year. Audits must be conducted in compliance with generally accepted governmental auditing standards and section 6.65 governing audit procedures. The state auditor may accept this report in lieu of the report required in paragraph (c)."

NOTE: Subdivision 3 was also amended by Laws 2019, First Special Session chapter 8, article 8, section 3, to read as follows:

"Subd. 3.Report by certain municipalities; exceptions.

(a) The chief administrative officer of each municipality which has an organized fire department but which does not have a firefighters' relief association governed by sections 424A.091 to 424A.095 or Laws 2014, chapter 275, article 2, section 23, and which is not exempted under paragraph (b) or (c) shall annually prepare a detailed financial report of the receipts and disbursements by the municipality for fire protection service during the preceding calendar year on a form prescribed by the state auditor. The financial report must contain any information which the state auditor deems necessary to disclose the sources of receipts and the purpose of disbursements for fire protection service. The financial report must be signed by the municipal clerk or clerk-treasurer of the municipality. The financial report must be filed by the municipal clerk or clerk-treasurer with the state auditor on or before July 1 annually. The municipality does not qualify initially to receive, and is not entitled subsequently to retain, state aid under this chapter if the financial reporting requirement or the applicable requirements of this chapter or any other statute or special law have not been complied with or are not fulfilled.

(b) Each municipality that has an organized fire department and provides retirement coverage to its firefighters through the voluntary statewide lump-sum volunteer firefighter retirement plan under chapter 353G qualifies to have fire state aid transmitted to and retained in the statewide lump-sum volunteer firefighter retirement fund without filing a detailed financial report if the executive director of the Public Employees Retirement Association certifies compliance by the municipality with the requirements of sections 353G.04 and 353G.08, paragraph (e), and certifies compliance by the applicable fire chief with the requirements of section 353G.07.

(c) Each municipality qualifies to receive fire state aid under this chapter without filing a financial report under paragraph (a) if the municipality:

(1) has an organized fire department;

(2) does not have a volunteer firefighters relief association directly associated with its fire department;

(3) does not participate in the statewide lump-sum volunteer firefighter retirement plan under chapter 353G;

(4) provides retirement coverage to its firefighters through the public employees police and fire retirement plan under sections 353.63 to 353.68; and

(5) is certified by the executive director of the Public Employees Retirement Association to the state auditor to have had an employer contribution under section 353.65, subdivision 3, for its firefighters for the immediately prior calendar year equal to or greater than its fire state aid for the immediately prior calendar year."

69.055 [Repealed, 1979 c 201 s 44]
69.06 [Repealed, 1979 c 201 s 44]
69.07 [Repealed, 1953 c 399 s 31]
69.08 [Repealed, 1953 c 399 s 31]
69.09 [Repealed, 1953 c 399 s 31]
69.10 [Repealed, 1953 c 399 s 31]
69.11 [Repealed, 1953 c 399 s 31]
69.12 [Repealed, 1953 c 399 s 31]
69.13 [Repealed, 1953 c 399 s 31]
69.22 [Repealed, 1979 c 201 s 44]
69.23 [Repealed, 1979 c 201 s 44]
69.24 [Repealed, 1979 c 201 s 44]
69.25 [Repealed, 2002 c 392 art 1 s 9]
69.26 [Repealed, 2002 c 392 art 1 s 9]
69.27 [Repealed, 2002 c 392 art 1 s 9]
69.28 [Repealed, 2002 c 392 art 1 s 9]
69.29 [Repealed, 2002 c 392 art 1 s 9]
69.30 [Repealed, 2002 c 392 art 1 s 9]
69.31 [Repealed, Ex1971 c 6 s 11]
69.32 [Repealed, 2002 c 392 art 1 s 9]
69.33 MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]

NOTE: The repeal of this section is effective for reports filed after December 31, 2019. The text may be viewed at MS 2018 in the statutes archives.

69.34 [Repealed, 1969 c 1001 s 11]
69.35 [Repealed, 1969 c 1001 s 11]
69.36 [Repealed, 1989 c 277 art 4 s 80]
69.361 [Repealed, 2002 c 392 art 1 s 9]
69.37 [Repealed, 2002 c 392 art 1 s 9]
69.38 [Repealed, 2002 c 392 art 1 s 9]
69.39 [Repealed, 2002 c 392 art 1 s 9]
69.40 [Repealed, 2002 c 392 art 1 s 9]
69.41 [Repealed, 2002 c 392 art 1 s 9]
69.42 [Repealed, 2002 c 392 art 1 s 9]
69.43 [Repealed, 2002 c 392 art 1 s 9]
69.44 [Repealed, 2002 c 392 art 1 s 9]
69.45 [Repealed, 2002 c 392 art 1 s 9]
69.46 [Repealed, 2002 c 392 art 1 s 9]
69.47 [Repealed, 2002 c 392 art 1 s 9]
69.48 [Repealed, 2002 c 392 art 1 s 9]
69.485 [Repealed, 1953 c 80 s 3]
69.49 [Repealed, 2002 c 392 art 1 s 9]
69.50 [Repealed, 2002 c 392 art 1 s 9]
69.51 [Repealed, 2002 c 392 art 1 s 9]
69.52 [Repealed, 2002 c 392 art 1 s 9]
69.53 [Repealed, 2002 c 392 art 1 s 9]
69.54 [Repealed, 2000 c 394 art 2 s 28]
69.55 [Repealed, 2000 c 394 art 2 s 28]
69.56 [Repealed, 2000 c 394 art 2 s 28]
69.57 [Unnecessary]
69.57 [Repealed, 2000 c 394 art 2 s 28]
69.58 [Repealed, 2000 c 394 art 2 s 28]
69.59 [Repealed, 2000 c 394 art 2 s 28]
69.60 [Repealed, 2000 c 394 art 2 s 28]
69.61 [Repealed, 2000 c 394 art 2 s 28]
69.62 [Repealed, 2002 c 392 art 1 s 9]
69.66 [Repealed, 1979 c 201 s 44]
69.67 [Repealed, 1979 c 201 s 44]
69.68 [Repealed, 1979 c 201 s 44]
69.69 [Repealed, 1969 c 1001 s 11]
69.691 [Repealed, 1979 c 201 s 44]
69.70 [Repealed, Ex1971 c 6 s 11]
69.71 [Repealed, 1978 c 563 s 31]
69.72 [Repealed, 1978 c 563 s 31]
69.73 [Repealed, 1978 c 563 s 31]
69.74 [Repealed, 1978 c 563 s 31]
69.75 [Repealed, 1978 c 563 s 31]
69.76 [Repealed, 1978 c 563 s 31]
69.77 MS 2012 [CITY OF BLOOMINGTON; LOCAL.] [2013 c 111 art 5 s 80]
69.771 MS 2012 [Renumbered 424A.091]
69.772 MS 2012 [Renumbered 424A.092]
69.773 MS 2012 [Renumbered 424A.093]
69.774 MS 2012 [Renumbered 424A.094]
69.775 MS 2012 [Renumbered 424A.095]
69.776 MS 2012 [Renumbered 424A.096]
69.78 [Repealed, 2002 c 392 art 1 s 9]
69.79 [Repealed, 1975 c 405 s 2]
69.80 MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]