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A joint fire administrative board created by an interlocal agreement of contiguous townships, incorporated villages, or cities derives its powers and duties from the contractual agreement, arrangement, or understanding of the participating municipalities._x001D_Property utilized by a fire department under the control of a joint fire administrative board would be exempt from taxation on the same basis as the property of its parent municipalities._x001D_A joint fire administrative board is authorized to use municipal motor vehicle registration plates.
Description of the 16th Michigan Infantry at the Battle of Gettysburg,
Gettysburg, Battle of, Gettysburg, Pa., 1863
