BILL NUMBER: SBX1 7 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY SEPTEMBER 1, 2011
INTRODUCED BY Committee on Budget and Fiscal Review
MAY 18, 2011
An act relating to the Budget Act of 2010.
An act to amend Sections 4210, 4211, 4212, 4213, 4214, 4220, and
4221 of, to amend and renumber Section 4222.5 of, to amend, renumber,
and add Sections 4226 and 4227 of, to add Sections 4215, 4222.1,
4222.2, and 4222.3 to, to repeal Sections 4224, 4225, and 4228 of,
and to repeal and add Sections 4222 and 4223 of, the Public Resources
Code, and making an appropriation therefor, to take effect
immediately, bill relating to the budget.
LEGISLATIVE COUNSEL'S DIGEST
SB 7, as amended, Committee on Budget and Fiscal Review.
Budget Act of 2010. State responsibility areas: fire
protection fees.
Existing law requires the state to have the primary financial
responsibility for preventing and suppressing fires in areas that the
State Board of Forestry and Fire Protection has determined are state
responsibility areas (SRAs).
Existing law requires the board, on or before September 1, 2011,
to adopt emergency regulations to establish a fire prevention fee in
an amount that does not exceed $150 to be charged on each structure
on a parcel that is within a state responsibility area to be
deposited into the State Responsibility Area Prevention Fund to
finance the costs of specified fire prevention activities.
The bill would revise and recast these SRA fee provisions instead
to, among other things, require the board to adopt emergency
regulations to establish and administer fire protection fees in
specified amounts, but not in an amount that would exceed the
reasonable costs of providing fire protection services. The bill
would require a fee of $1 per acre owned for the first 100 contiguous
acres, and lesser amounts per acre for land over 100 contiguous
acres, but a total amount not to exceed $3,000 for 10,000 or more
acres owned. In addition, the bill would require a fee of not less
than $175 for one building or structure on land in an SRA and $25 for
each subsequent building or structure, with a $25 credit for those
property owners who are located in an established fire protection
district. The bill would rename the fund the State Responsibility
Area Protection Fund and require this money to be deposited into the
fund to provide for fire protection activities, including, but not
limited to, the portion of the Department of Forestry and Fire
Protection's costs associated with fire protection that benefit
owners of property in a state responsibility area. The bill would
authorize the Director of Finance to make a loan from the General
Fund to the department and State Board of Equalization to meet cash
needs resulting from the delay in receipt of revenues in the fund, as
provided.
Existing law requires the State Board of Equalization to collect
the fee except existing law prohibits the collection in fiscal years,
commencing with the 2012-2013 fiscal year, where there is sufficient
amounts of money in the fund to finance the costs of fire prevention
activities for the fiscal year.
This bill would delete this prohibition.
Existing law establishes a procedure for a person subject to the
fee to file a petition for redetermination of whether the fee applies
to that person within 30 days of service upon the owner of a notice
of determination. Existing law requires the department to reconsider
whether the fee is due and authorizes the department to eliminate the
fee upon determining the fee provisions do not apply to the person
filing the petition.
This bill would instead authorize the department to eliminate or
change the fee based on a determination that the fee provisions do
not apply or applies differently to the person. The bill would
provide that the determination is final and is not subject to review
by the State Board of Equalization.
The bill would require the State Board of Equalization to use all
means available to it to collect past due liabilities, as provided.
Among other things, the bill would require the board, the
department, and the State Board of Equalization to disclose to each
other any and all information obtained for purposes of the state
responsibility area fire protection fee, as necessary to administer
these provisions.
The bill would appropriate $4,372,000 from the State
Responsibility Area Protection Fund to the department and the board
to implement these provisions. The bill would appropriate $4,900,000
from the fund to the State Board of Equalization for administrative
costs to administer these provisions.
The California Constitution authorizes the Governor to declare a
fiscal emergency and to call the Legislature into special session for
that purpose. Governor Schwarzenegger issued a proclamation
declaring a fiscal emergency, and calling a special session for this
purpose, on December 6, 2010. Governor Brown issued a proclamation on
January 20, 2011, declaring and reaffirming that a fiscal emergency
exists and stating that his proclamation supersedes the earlier
proclamation for purposes of that constitutional provision.
This bill would state that it addresses the fiscal emergency
declared and reaffirmed by the Governor by proclamation issued on
January 20, 2011, pursuant to the California Constitution.
This bill would declare that it is to take effect immediately as a
bill providing for appropriations related to the Budget Bill.
This bill would express the intent of the Legislature to enact
statutory changes relating to the Budget Act of 2010.
The California Constitution authorizes the Governor to declare a
fiscal emergency and to call the Legislature into special session for
that purpose. The Governor issued a proclamation declaring a fiscal
emergency, and calling a special session for this purpose, on
December 6, 2010.
This bill would state that it addresses the fiscal emergency
declared by the Governor by proclamation issued on December 6, 2010,
pursuant to the California Constitution.
Vote: majority. Appropriation: no yes
. Fiscal committee: no yes .
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 4210 of the Public
Resources Code is amended to read:
4210. The Legislature finds and declares all of the following:
(a) Fire protection of the public trust resources on lands in the
state responsibility areas remains a vital interest to California.
Lands that are covered in whole or in part by a diverse plant
community prevent excessive erosion, retard runoff, reduce
sedimentation, and accelerate water percolation to assist in the
maintenance of critical sources of water for environmental,
irrigation, domestic, or industrial uses.
(b) The presence of structures within state responsibility areas
can pose an increased risk of fire ignition and an increased
potential for fire damage within the state's wildlands and
watersheds. The presence of structures within state responsibility
areas can also impair wild land firefighting techniques and could
result in greater damage to state lands caused by wildfires.
(c) The costs of fire prevention activities aimed at reducing the
effects of structures in state responsibility areas should be borne
by the owners of these structures.
(d) Individual owners of structures within state responsibility
areas receive a disproportionately larger benefit from fire
prevention activities than that realized by the state's citizens
generally.
(e) It is the intent of the Legislature that the economic burden
of fire prevention activities that are associated with structures in
state responsibility areas shall be equitably distributed among the
citizens of the state who generally benefit from those activities and
those owners of structures in the state responsibility areas who
receive a specific benefit other than that general benefit.
(f) It is necessary to impose a fire prevention fee to pay for
fire prevention activities in the state responsibility areas that
specifically benefit owners of structures in the state responsibility
areas.
(b) Owners of property within state responsibility areas receive a
disproportionately larger benefit from fire protection activities
than the public trust benefit realized by all Californians generally.
A portion of the cost of fire protection activities in state
responsibility areas should be borne by the owners of these
properties through the establishment of a fire protection fee.
(c) It is the intent of the Legislature that this fire protection
fee cover the specific benefit conferred upon the owners of property
within state responsibility areas and that it does not exceed the
reasonable cost to the state of conferring the benefit of fire
protection to the payor.
SEC. 2. Section 4211 of the Public
Resources Code is amended to read:
4211. For the purposes of this chapter, the following terms shall
have the following meanings:
(a) "Structure" means a building used or intended to be used for
human habitation. For purposes of this subdivision, a building
includes, but is not limited to, a mobilehome or manufactured home.
The board shall exclude from this definition building types that
require no structural fire protection services beyond those provided
to otherwise unimproved lands.
(a) "Board" means the State Board of Forestry and Fire Protection
as defined in Section 4002.
(b) "Department" means the Department of Forestry and Fire
Protection as defined in Section 4003.
(c) "Owner" means a person who owns property in a state
responsibility area.
(d) "Person" has the same meaning as used in Section 55002 of the
Revenue and Taxation Code.
(e) "Property" includes land and buildings or structures, as
defined by the board, in state responsibility areas.
(f) "Fire protection," as used in this chapter means providing
fire suppression and fire prevention services.
(g) "Fire protection fee" means a charge imposed on owners of
property in state responsibility areas for a specific fire protection
benefit received in state responsibility areas.
(h) "Fire suppression" includes, but is not limited to, all work
and activities connected with fire control and extinguishing
operations, beginning with discovery and continuing until the fire is
completely extinguished.
(i) "Fire prevention activities" include, but are not limited to,
the following:
(1) Fire prevention education.
(2) Hazardous fuel reduction and vegetation management.
(3) Fire investigation.
(4) Civil cost recovery.
(5) Forest and fire law enforcement.
(6) Fire prevention engineering.
(7) Prefire planning.
(8) Risk analysis.
(9) Volunteer programs and partnerships.
(b)
(j) "State responsibility area" means state
responsibility area as defined in Section 4102.
SEC. 3. Section 4212 of the Public
Resources Code is amended to read:
4212. (a) (1) By September 1, 2011, the board shall
adopt emergency regulations to establish a fire prevention fee for
the purposes of this chapter in an amount not to exceed one hundred
fifty dollars ($150) to be charged on each structure on a parcel that
is within a state responsibility area. An owner of
property in a state responsibility area shall pay an annual fire
protection fee as established and required under this chapter.
(2) The fire protection fee shall apply to all owners of property
within state responsibility areas as of July 1, 2011, and as of every
July 1 thereafter, and the owner is liable for the payment of the
fee as of that date for the full fiscal year.
(b) (1) Within 60 days of the effective date of the act that is
amending this subdivision, as provided herein in the first year of
the 2011-12 Regular Session, the board shall adopt emergency
regulations to establish and administer a fire protection fee in an
amount as specified in paragraph (2), but in an amount that shall not
be more than the reasonable costs of providing fire protection
services to an owner.
(2) (A) A fee shall be assessed in the amount of one dollar ($1)
per acre for the first 100 contiguous acres owned, fifty cents
($0.50) per acre for the next 900 contiguous acres owned, and
twenty-five cents ($0.25) per acre for each additional contiguous
acre owned, not to exceed a total of three thousand dollars ($3,000)
for 10,000 acres or more owned.
(B) In addition to the fee assessed pursuant to subparagraph (A),
a fee shall be assessed in an amount of not less than one hundred
seventy-five dollars ($175) for one building or structure and
twenty-five dollars ($25) for each subsequent building or structure
on land owned. The board may authorize a reduction in the amount
imposed pursuant to this subparagraph of twenty-five-dollars ($25)
for those property owners who are located within an established fire
protection district.
(2) The Legislature finds and declares that a fire prevention fee
of not more than one hundred fifty dollars ($150) is a reasonable
amount for the necessary fire prevention activities of the state that
benefit the owner of a structure within a state responsibility area.
(b) On July 1, 2013, and annually thereafter,
(c) For the 2012-13 fiscal year and
each fiscal year thereafter, on or before May 1 of the fiscal year
immediately preceding the applicable fiscal year, the board
shall adjust the fire prevention protection
fees imposed pursuant to this chapter to reflect the percentage
of change in the average annual value of the Implicit Price Deflator
for State and Local Government Purchases of Goods and Services for
the United States, as calculated by the United States Department of
Commerce for the 12-month period in the third quarter of the prior
calendar year, as reported by the Department of Finance and
those rates shall be effective during the state's next fiscal year
.
(c) Emergency regulations adopted pursuant to subdivision (a)
shall be adopted in accordance with the rulemaking provisions of the
Administrative Procedure Act (Chapter 3.5 (commencing with Section
11340) of Part 1 of Division 3 of Title 2 of the Government Code).
The adoption of emergency regulations shall be deemed an emergency
and necessary for the immediate preservation of the public peace,
health, and safety, or general welfare.
(d) The board shall adopt any regulations or emergency regulations
necessary to implement this chapter in accordance with the
rulemaking provisions of the Administrative Procedure Act (Chapter
3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title
2 of the Government Code). The board may readopt any emergency
regulations authorized by this section that is the same as, or
substantially equivalent to, an emergency regulation previously
adopted under this section. The initial adoption of emergency
regulations and the one readoption of emergency regulations
authorized by this subdivision shall be deemed an emergency and
necessary for the immediate preservation of the public peace, health,
and safety, or general welfare. The initial emergency regulations
and the one readoption of emergency regulations authorized by this
section shall be exempt from review by the Office of Administrative
Law. The initial emergency regulations and the one readoption of
emergency regulations authorized by this section shall be submitted
to the Office of Administrative Law for filing with the Secretary of
State and each shall remain in effect for no more than 180 days, by
which time final regulations may be adopted.
SEC. 4. Section 4213 of the Public
Resources Code is amended to read:
4213. (a) (1) Commencing
with the 2011-12 fiscal year, the fire prevention
protection fee imposed pursuant to Section 4212 shall be
collected annually by the State Board of Equalization in accordance
with the Fee Collection Procedures Law (Part 30 (commencing with
Section 55001) of Division 2 of the Revenue and Taxation Code).
(2) Notwithstanding the appeal provisions in the Fee Collection
Procedures Law, a determination by the department that a person is
required to pay a fire prevention fee, or a determination by the
department regarding the amount of that fee, is subject to review
under Article 2 (commencing with Section 4220) and is not subject to
a petition for redetermination by the State Board of Equalization.
(3) (A) Notwithstanding the refund provisions in the Fee
Collection Procedures Law, the State Board of Equalization shall not
accept any claim for refund that is based on the assertion that a
determination by the department improperly or erroneously calculated
the amount of the fire prevention fee, or incorrectly determined that
the person is subject to that fee, unless that determination has
been set aside by the department or a court reviewing the
determination of the department.
(B) If it is determined by the department or a reviewing court
that a person is entitled to a refund of all or part of the fire
prevention fee, the person shall make a claim to the State Board of
Equalization pursuant to Chapter 5 (commencing with Section 55221) of
Part 30 of Division 2 of the Revenue and Taxation Code.
(b) The annual fire prevention protection
fee shall be due and payable 30 days from the date of
assessment by the State Board of Equalization.
(c) Within 30 days of the effective date of this chapter,
Not later than January 1, 2012, and not later than
each January 1 thereafter, the department shall transmit to the
State Board of Equalization , and each January 1
thereafter, the appropriate name and
address of each person owner of property
who is liable for the fire prevention
protection fee and the amount of the fee to be assessed, as
authorized by this article, and at the same time the department shall
provide to the State Board of Equalization a contact telephone
number for the board to be printed on the bill to
respond to questions about the fee.
(d) Commencing with the 2012-13 fiscal year, if in any given
fiscal year there are sufficient amounts of money in the State
Responsibility Area Fire Prevention Fund created pursuant to Section
4214 to finance the costs of the programs under subdivision (d) of
Section 4214 for that fiscal year, the fee may not be collected that
fiscal year.
(d) Notwithstanding subdivision (c), upon finding that the owner
on the notice of determination was incorrect, the department may
resubmit the correct name and address and fee amount to the State
Board of Equalization for issuance of a new notice of determination.
SEC. 5. Section 4214 of the Public
Resources Code is amended to read:
4214. (a) Fire prevention protection
fees collected pursuant to this chapter shall be expended, upon
appropriation by the Legislature, as follows:
(1) The State Board of Equalization shall retain moneys necessary
for the payment of refunds pursuant to Section 4228
4222.3 and reimbursement of the State Board of
Equalization for expenses incurred in the collection of the fee.
(2) The moneys collected, other than that retained by the State
Board of Equalization pursuant to paragraph (1), shall be deposited
into the State Responsibility Area Fire Prevention
Protection Fund, which is hereby created in the State
Treasury, and shall be available to the board and the department to
expend for administer this chapter and for
fire prevention protection
activities specified in subdivision (d) that
benefit the owners of structures property
within a state responsibility area
who are required to pay the fire prevention fee areas
. The amount expended to benefit the moneys
owners of structures property
within a state responsibility area shall be commensurate with
the amount collected from the owners within that state responsibility
area. All moneys in excess of the costs of administration
of the board and the department shall be expended only for fire
prevention activities in counties with state responsibility areas.
(b) (1) The fund
may also be used to cover the costs of administering this chapter.
Notwithstanding any other provision of law, the
Director of Finance may authorize a loan from the General Fund to the
department and the State Board of Equalization to meet cash needs
resulting from the delay in receipt of revenues into the State
Responsibility Area Fire Protection Fund, provided the loan is repaid
from the State Responsibility Area Fire Protection Fund by December
31 of the second fiscal year following that in which the loan was
authorized. Interest charges shall be waived pursuant to subdivision
(e) of Section 16314 of the Government Code. The Director of Finance
shall notify the Chairperson of the Joint Legislative
Budget Committee and the chairperson of the committees in each house
of the Legislature that consider appropriations no later than 30 days
after authorizing the loan.
(2) The fund shall cover all startup costs incurred over a period
not to exceed two years.
(c) It is the intent of the Legislature that the moneys in this
fund be fully appropriated to the board and the department
each year in the annual Budget Act in order to
effectuate the purposes of this chapter.
(d) Moneys in the fund shall be used only for the following fire
prevention protection activities
in descending order of priority , which shall benefit owners of
structures property within the state
responsibility areas who are required to pay the annual fire
prevention protection fee pursuant to this
chapter:
(1) Local assistance grants pursuant to subdivision (e).
The cost to administer this chapter, including, but
not limited to, mapping of state responsibility area boundaries and
related hazard and risk.
(2) Grants to Fire Safe Councils, the California
Conservation Corps, or certified local conservation corps for fire
prevention projects and activities in the state responsibility areas.
The portion of the department's fire protection costs
that benefit owners of property in state responsibility areas.
(3) Grants to a qualified nonprofit organization with a
demonstrated ability to satisfactorily plan, implement, and complete
a fire prevention project applicable to the state responsibility
areas. The department may establish other qualifying criteria.
(A) Local assistance grants and
other activities pursuant to this subdivision starting on
July 1, 2012, and each year thereafter.
(4) Inspections by the department for compliance with defensible
space requirements around structures in state responsibility areas as
required by Section 4291.
(B) Grants shall be made to a qualified nonprofit organization or
local agency with a demonstrated ability to satisfactorily plan,
implement, complete, and maintain a fire prevention project
applicable to the state responsibility areas consistent with the
requirements of Sections 4130 and 4144. This shall include, but not
be limited to, adoption of community wildfire protection plans, fire
hazard severity zones, and local hazard mitigation plans. In the
event applicants do not meet these qualifications, grant funds must
first be used for the purpose of meeting qualifications. The board
shall establish other qualifying criteria.
(5) Public education to reduce fire risk in the state
responsibility areas.
(6) Fire severity and fire hazard mapping by the department in the
state responsibility areas.
(7) Other fire prevention projects in the state responsibility
areas, authorized by the board.
(e) (1) The board shall
establish a local assistance grant program for fire prevention
activities designed to benefit structures
properties within state responsibility areas, including public
education, that are provided by counties and other local agencies,
including special districts, with state responsibility areas within
their jurisdictions.
(2) In order to ensure an equitable distribution of funds, the
amount of each grant shall be based on the number of structures in
state responsibility areas for which the applicant is legally
responsible and the amount of moneys made available in the annual
Budget Act for this local assistance grant program.
(f) By January 1, 2013, and annually thereafter, the board shall
submit to the Legislature a written report on the status and uses of
the fund pursuant to this chapter. The written report shall also
include an evaluation of the benefits received by counties based on
the number of structures in state responsibility areas within their
jurisdictions, the effectiveness of the board's grant programs, the
number of defensible space inspections in the reporting period, the
degree of compliance with defensible space requirements, measures to
increase compliance, if any, and any recommendations to the
Legislature.
(g) (1) The requirement for submitting a report imposed under
subdivision (f) is inoperative on January 1, 2017, pursuant to
Section 10231.5 of the Government Code.
(2) A report to be submitted pursuant to subdivision (f) shall be
submitted in compliance with Section 9795 of the Government Code.
(h) It is essential that this article be implemented without
delay. To permit timely implementation, the department may contract
for services related to the establishment of the fire prevention fee
collection process. For this purpose only, and for a period not to
exceed 24 months, the provisions of the Public Contract Code or any
other provision of law related to public contracting shall not apply.
SEC. 6. Section 4215 is added to the
Public Resources Code , to read:
4215. The fire protection fee collection and appeal processes
outlined in this chapter are new state functions. It is essential
that this chapter be implemented without delay and that the moneys in
the fund be used as prescribed in Section 4214. To permit timely
implementation, the department and the State Board of Equalization
may contract for services related to the establishment,
implementation, and administration of the fire protection fee. For
this purpose only, and for a period not to exceed 24 months or until
the program is fully implemented, whichever is longer, the provisions
and approvals set forth in the Public Contract Code, the Government
Code, any other provision of law, or policies governing
administrative procedures related to public contracting, shall not
apply. Notwithstanding these exemptions, the department and the State
Board of Equalization shall submit standard project status reports
to the California Technology Agency for information
technology-related contracts.
SEC. 7. Section 4220 of the Public
Resources Code is amended to read:
4220. A person An owner of property
from whom the fire prevention protection
fee is determined to be due under this chapter may petition for
a redetermination of whether this chapter , including the
amount of the fee determined, applies to that person
within 30 days after service upon him or her of a notice of the
determination. If a owner. The petition for
redetermination is not shall be filed
within the 30-day period, the amount determined to be due
becomes final at the expiration of the 30-day period
not later than 30 days after service upon the owner of a notice of
determination .
SEC. 8. Section 4221 of the Public
Resources Code is amended to read:
4221. Each petition for redetermination of the application of
this chapter shall be in writing and be sent to the
department, the board, and the State Board of Equalization
filed with the department, in a form prescribed by
the board. The petition shall provide the name, mailing address, and
any other pertinent information as determined by the board .
The petition It shall state the
specific grounds upon which the petition is founded and
include , contain supporting
documentation documentation, and provide
any other information required by the regulations implementing this
chapter . The petition may be amended to state
additional grounds or provide additional documentation at any time
prior to the date that the department issues its order or decision
with regard to the petition for redetermination.
SEC. 9. Section 4222 of the Public
Resources Code is repealed.
4222. If a petition for redetermination of the application of
this chapter is filed within the 30-day period, the department shall
reconsider whether the fee is due and make a determination in
writing. The department may eliminate the fee based on a
determination that this chapter does not apply to the person who
filed the petition.
SEC. 10. Section 4222 is added to the
Public Resources Code , to read:
4222. Upon receipt of a copy of the petition for redetermination
that was filed within the 30-day period, the department, based on
statute and any implementing regulations, shall reconsider whether
the fee is due and make a determination in writing. The department
may eliminate or change the fee based on a determination that this
chapter does not apply, or applies differently, to the person who
filed the petition. Consistent with regulations adopted by the board,
the department shall review and decide on the petition and forward
the decision to the State Board of Equalization and the petitioner,
including, but not limited to, instructions on fee payment
requirements. The decision of the department on the petition shall be
final and shall not be subject to review by the State Board of
Equalization. The order or decision of the department upon a petition
for redetermination of the fire protection fee shall become final 30
days after service upon the petitioner of notice of redetermination
by the State Board of Equalization.
SEC. 11. Section 4222.1 is added to the
Public Resources Code , to read:
4222.1. Notwithstanding the appeal and settlement provisions in
the Fee Collection Procedures Law (Part 30 (commencing with Section
55001) of Division 2 of the Revenue and Taxation Code), a
determination by the department that an owner of property is required
to pay a fire protection fee, or a determination by the department
regarding the amount of that fee, is subject to review under Article
2 (commencing with Section 4220) and is not subject to a petition for
redetermination or an offer of settlement with the State Board of
Equalization.
SEC. 12. Section 4222.2 is added to the
Public Resources Code , to read:
4222.2. Notwithstanding the refund provisions in the Fee
Collection Procedures Law (Part 30 (commencing with Section 55001) of
Division 2 of the Revenue and Taxation Code), the State Board of
Equalization shall not accept any claim for refund that is based on
the assertion that a determination by the department improperly or
erroneously calculated the amount of the fire protection fee, or
incorrectly determined that the owner of property is subject to that
fee, unless that determination has been set aside by the department
or a court reviewing the determination of the department.
SEC. 13. Section 4222.3 is added to the
Public Resources Code , to read:
4222.3. If it is determined by the department or a reviewing
court that an owner of property is entitled to a refund of all or
part of the fire protection fee, the owner shall make a claim to the
State Board of Equalization pursuant to Chapter 5 (commencing with
Section 55221) of Part 30 of Division 2 of the Revenue and Taxation
Code.
SEC. 14. Section 4222.5 of the Public
Resources Code is amended and renumbered to read:
4222.5. 4222.4. If a timely
petition for redetermination has been filed pursuant to Section 4220,
all legal action to collect the fire prevention
protection fee shall be stayed pending the final
determination of the department pursuant to Section 4224
4222 .
SEC. 15. Section 4223 of the Public
Resources Code is repealed.
4223. Notice of the determination of the department pursuant to
Section 4222 shall be served, on the same date, to the board, the
State Board of Equalization, and the person who filed the petition.
SEC. 16. Section 4223 is added to the
Public Resources Code , to read:
4223. The State Board of Equalization shall use all means
available to it to collect past due liabilities, including, but not
limited to, the use of tax liens as prescribed under Section 7170
through 7174 of the Government Code, for any past due liabilities in
excess of one hundred dollars ($100).
SEC. 17. Section 4224 of the Public
Resources Code is repealed.
4224. The order or decision of the department upon a petition for
redetermination of the fire prevention fee shall become final 30
days after service upon the petitioner of notice of the
determination.
SEC. 18. Section 4225 of the Public
Resources Code is repealed.
4225. The fire prevention fee determined to be due by the
department under this article is due and payable at the time it
becomes final, and if it is not paid when due and payable,
notwithstanding the penalty imposed pursuant to Section 55042 of the
Revenue and Taxation Code, a penalty of 20 percent of the fee
determined to be due shall be added to the amount due and payable for
each 30-day period in which the fee remains unpaid.
SEC. 19. Section 4226 of the Public
Resources Code is amended and renumbered to read:
4226. 4224. Written notice required
by this article shall be served as follows:
(a) The notice shall be placed in a sealed envelope, with postage
paid, addressed to the petitioner at his or her address as it appears
in the records of the department. The giving of notice shall be
deemed complete at the time of the deposit of the notice in a United
States Post Office, or a mailbox, subpost office, substation, mail
chute, or other facility regularly maintained or provided by the
United States Postal Service without extension of time for any
reason.
(b) In lieu of mailing, a notice may be served personally by
delivering it to the person to be served and service shall be deemed
complete at the time of delivery. Personal service to a corporation
may be made by delivery of a notice to any person designated in the
Code of Civil Procedure to be served for the corporation with summons
and complaint in a civil action.
SEC. 20. Section 4226 is added to the
Public Resources Code , to read:
4226. It is the intent of the Legislature that the department,
the board, and the State Board of Equalization may administratively
establish positions within fiscal year 2011-12 and that ongoing
position requests necessary to implement and administer this chapter
be part of the regular budget process for the 2012-13 fiscal year,
consistent with the requirements of Section 31 of the Budget Act.
SEC. 21. Section 4227 of the Public
Resources Code is amended and renumbered to read:
4227. 4225. A dispute regarding the
fire prevention protection fee imposed
by this chapter shall be resolved pursuant to this article only.
SEC. 22. Section 4227 is added to the
Public Resources Code , to read:
4227. (a) The board, the department, and the State Board of
Equalization shall disclose to each other any and all information
obtained pursuant to this chapter, as necessary to administer this
chapter.
(b) The board, the department, and the State Board of Equalization
may utilize any information obtained pursuant to this chapter to
develop data relevant to imposition of the fire protection fee on
owners of property located within state responsibility areas.
(c) It shall be unlawful for the board, the department, the State
Board of Equalization, or any person having an administrative duty
under this part to make known, in any manner whatever, the business
affairs, operations, or any other information pertaining to an owner
that was obtained by the board, the department, or the State Board of
Equalization pursuant to this chapter, or to permit any
determination or other document, or copy of any determination or
document, or any book containing any abstract or particulars of any
abstract to be seen or examined by any person not expressly
authorized by subdivision (a) or this subdivision. However, the
Governor may, by general or special order, authorize examination of
records maintained by the board, the department, or the State Board
of Equalization under this chapter by other state officers, by tax
officers of another state, by the federal government, if a reciprocal
arrangement exists, or by any other person. The information obtained
pursuant to the order of the Governor shall not be made public
except to the extent and in the manner that the order may authorize
that it be made public.
(d) Notwithstanding subdivision (c), the successors, receivers,
trustees, executors, administrators, assignees, and guarantors, if
directly interested, may be given information regarding the
determination of any unpaid fee or the amount of fees, interest, or
penalties required to be collected or assessed.
(e) This section shall not be construed as limiting or increasing
the public's access to information on any aspect of fire prevention
and suppression within a state responsibility area pursuant to other
state or local laws, regulations, or ordinances.
SEC. 23. Section 4228 of the Public
Resources Code is repealed.
4228. If the department determines that a person is entitled to a
refund of all or part of the fire prevention fee paid pursuant to
this chapter, the person shall make a claim to the State Board of
Equalization pursuant to Chapter 5 (commencing with Section 55221) of
Part 30 of Division 2 of the Revenue and Taxation Code.
SEC. 24. (a) There is hereby appropriated four
million three hundred and seventy three thousand dollars ($4,373,000)
from the State Responsibility Area Fire Protection Fund to the
Department of Forestry and Fire Protection for administrative costs
to implement this act, including administrative costs of the board.
(b) There is hereby appropriated four million nine hundred
thousand dollars ($4,900,000) from the State Responsibility Area Fire
Protection Fund to the State Board of Equalization for
administrative costs to implement this act.
SEC. 25. This act addresses the fiscal emergency
declared and reaffirmed by the Governor by proclamation on January
20, 2011, pursuant to subdivision (f) of Section 10 of Article IV of
the California Constitution.
SEC. 26. This act is a bill providing for
appropriations related to the Budget Bill within the meaning of
subdivision (e) of Section 12 of Article IV of the California
Constitution, has been identified as related to the budget in the
Budget Bill, and shall take effect immediately.
SECTION 1. It is the intent of the Legislature
to enact statutory changes relating to the Budget Act of 2010.
SEC. 2. This act addresses the fiscal emergency
declared by the Governor by proclamation on December 6, 2010,
pursuant to subdivision (f) of Section 10 of Article IV of the
California Constitution.