Call, volunteer, or substitute firemen to be eligible for the benefits hereof must be accepted by their respective city, town, precinct or organized volunteer company. All call, volunteer or substitute firemen who desire the benefits of this chapter shall make application to the retirement board and pay the sum of $12 per year, said amount to be paid in one sum, and shall give notice of their application for the benefits hereof to the treasurer or other disbursing officer of the city, town or precinct which employs them. The chief, clerk or other responsible officer of a fire company whose members have applied for the benefits of this chapter shall forward to the secretary of the board, on a form approved by the board, the number and the names of such members as of July 1 of every year and shall also notify the board of any dismissals, resignations or deaths during the year of any of its members who were eligible to the benefits hereof. New members applying for the benefits of this chapter during the fiscal year, who are not replacing former members of their company who had applied for benefits hereunder shall be assessed the full amount as stated above, if their applications are received on or before December 31 of any year, but their protection hereunder shall run only to June 30 of the following year or to the beginning of the new fiscal year. All new members who are not replacing former members during the fiscal year whose applications are received on or after January 1 of any year shall be assessed
1/2 the amount stated above and shall be protected only to June 30 of the same year or to the beginning of the new fiscal year. Members who, during the fiscal year, are replacing members who had accepted the benefits of this chapter but who are no longer members of the fire department, shall not be assessed, but shall be entitled to the benefits hereof to June 30 of the same fiscal year for which the member whom they are replacing was eligible. All assessments from call, volunteer or substitute firemen, for any fiscal year beginning July 1 to June 30 of the following year, shall be paid on or before June 30 of that fiscal year in which application or renewal of application is received by the board; with the exception, that, in case of total and permanent disability or accidental death of any member who has made application for the benefits of this chapter, benefits accruing to such member or to his beneficiary shall not be paid until his assessment for that fiscal year has first been received by the board.