Minn. Stat. § 424.165
When the balance in the special fund of any firefighter's relief association in any city of the second class is less than $50,000 as determined by the board of trustees of the association, and as certified by the state auditor, the board of trustees may file with the commissioner a request to impose the surcharge on fire, lightning, and sprinkler leakage insurance premiums authorized under section 297I.10, subdivision 2.