Minn. Stat. § 477B.01
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 423A and 424A, have the meanings given to them. The following definitions shall also apply for the purpose of chapter 424A, unless the word or term is defined in chapter 424A, in which case such word or term shall be as defined in chapter 424A for the purpose of chapter 424A.
"Apportionment agreement" means an agreement between two or more fire departments that provide contracted fire protection service to the same municipality and establishes the percentage of the population and the percentage of the estimated market value within the municipality serviced by each fire department.
"Commissioner" means the commissioner of revenue.
"Company" or "insurance company" has the meaning given in section 60A.02, subdivision 4.
"Estimated market value" has the meaning given in section 272.03, subdivision 14.
"Fire department service area" means the area serviced by a qualifying fire department that meets the requirements of section 477B.02.
"Independent nonprofit firefighting corporation" means an independent nonprofit firefighting corporation that meets the criteria in section 424A.094, subdivision 1, paragraph (a).
"Joint powers entity" means a joint powers entity created under section 471.59.
"Minnesota Fire Premium Report" means a form for reporting by insurance companies of (1) gross direct fire, lightning, sprinkler leakage, and extended coverage premiums received upon risks located or to be performed in this state less return premiums and dividends, and (2) other facts that the commissioner may require.
"Municipal clerk" means the person elected or appointed to the position of municipal clerk or, if there is no such person, the chief financial official, the chief administrative official, or the person primarily responsible for managing the finances of a municipality.
"Statewide volunteer firefighter plan" means the retirement plan established under chapter 353G.
Minn. Stat. § 477B.01