That was my take on this, too, Randy. IMHO, the FD would not be considered a government agency or an entity exercising governmental authority, and would not qualify for Phase I exemptions under 31 CFR 1020.315(b)(2) or (3). It doesn't appear to levy taxes, exercise eminent domain or wield any law enforcement authority.
My thoughts are based on the facts as presented. The existence of other facts or information relative to the role of the FD might convince me otherwise.
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John S. Burnett
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