Section 203. List of exempt volunteer firemen to be filed

In case of a
  company disbanded by the organization  of  a  paid  department  in  lieu
  thereof, the officers of every volunteer fire, engine, hose and hook and
  ladder  company  shall  within  ninety  days after such company has been
  disbanded file in the office of the clerk of the county  in  which  said
  company was located a list containing the name of every person who was a
  member  of  such  volunteer company and who is entitled to the exemption
  certificate in accordance with the provisions of this article. Upon such
  list being filed the county clerk of the county in  which  such  company
  operated  shall  sign and deliver the exemption certificate provided for
  in this article to the person entitled thereto whose name  appears  upon
  the  list filed with him as aforesaid, but the same shall, nevertheless,
  be attested by the secretary or clerk or other person having the custody
  of the membership records of the disbanded company  and  in  the  manner
  specified in this article.