(1) Fire companies in unincorporated towns and villages are organized by filing with the county clerk of the county in which they are located a certificate in writing, signed by the presiding officer and secretary, providing the date of organization, name, officers, and roll of active and honorary members.
(2) Pursuant to 19-17-112, a fire company shall file with the public employees' retirement board by September 1 of each year:
(a) the annual certificate for the prior fiscal year;
(b) the roster of active and inactive members for the current fiscal year; and
(c) membership cards for all members.