§ 18-05-04 — Apportioning insurance tax received by city, rural fire department, or rural fire protection district

fire protection district.
The city auditor in a city or the treasurer of a rural fire department or rural fire protection
district with a fire department and a firefighters relief association shall apportion the amount
received under section 18-04-05, so one-half of the amount is placed in a fund to be disbursed
by the city's, rural fire department's, or rural fire protection district's governing body in
maintaining the fire department and one-half is paid to the treasurer of the firefighters relief
association. Except, the city's governing body may direct the city auditor or the rural fire
department or rural fire protection district's board of directors may direct the treasurer to pay all
or any portion of the one-half of the amount received which would otherwise be disbursed in
maintaining the fire department to the treasurer of the firefighters relief association if its financial
condition makes the disposition necessary or advisable.