California Legislature—2013–14 Regular Session

Assembly BillNo. 2048


Introduced by Assembly Members Dahle, Chesbro, and Gordon

(Principal coauthor: Senator Gaines)

February 20, 2014


An act to amend Sections 4211, 4212, 4213, 4214, 4220, 4221, and 4225 of the Public Resources Code, relating to fire prevention.

LEGISLATIVE COUNSEL’S DIGEST

AB 2048, as introduced, Dahle. Fire prevention fees: state responsibility areas.

Existing law requires the State Board of Forestry and Fire Protection, on or before September 1, 2011, to adopt emergency regulations to establish a fire prevention fee in an amount not to exceed $150 to be charged on each structure, defined as a building used or intended to be used for human habitation, on a parcel that is within a state responsibility area.

This bill would delete the definition of “structure” for purposes of the fire prevention fee and instead use “habitable structure,” which the bill would define to mean a building that contains one or more dwelling units that can be occupied for residential use, as provided. The bill would also include the definition of “person” and “owner of a structure,” as provided.

The bill would require the fee to be levied upon the owner of a habitable structure identified by the department as located with the state responsibility area if that person owns the habitable structure on July 1 of the year for which the fee is due. The bill would authorize the board to exempt from the fire prevention fee any habitable structure that is subsequently deemed uninhabitable as a result of a natural disaster during the year the fee is due if certain conditions are met.

Existing law requires the board to adjust the fire prevention fee annually using prescribed methods.

This bill would instead authorize the board to adjust the fee using those methods.

Existing law establishes the State Responsibility Area Fire Prevention Fund and requires the board to report to the Legislature every January 1 on the status and uses of the fund.

This bill would require the board to report to the Legislature every January 31.

Existing law authorizes a person from whom the fire prevention fee is determined to be due to petition for a redetermination of whether the fee applies to that person within 30 days after service upon the person of a notice of determination. Existing law requires the petition for redetermination to be in writing and be sent to the department, the board, and the State Board of Equalization.

This bill would, if a petition for redetermination is filed after the expiration of the 30-day time period, authorize the petition to be treated as an administrative protest or claim for refund if the department determines that the facts presented indicate that the fire prevention fee originally determined may have been excessive or the amount or the application of the fee may have been the result of an error by the department, its agent, or the State Board of Equalization. This bill would delete the requirements that the petition for redetermination be sent to the board and the State Board of Equalization.

Existing law requires a penalty of 20% of the fee determined to be due to be added to the amount due and payable for each 30-day period in which the fee remains unpaid.

This bill would instead add a penalty of 10% to the amount due in accordance with existing law relating to late fee payments.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

P2    1

SECTION 1.  

Section 4211 of the Public Resources Code is
2amended to read:

3

4211.  

For the purposes of this chapter, the following terms
4shall have the following meanings:

begin delete

P3    1(a) “Structure” means a building used or intended to be used
2for human habitation. For purposes of this subdivision, a building
3includes, but is not limited to, a mobilehome or manufactured
4home. The board shall exclude from this definition building types
5that require no structural fire protection services beyond those
6provided to otherwise unimproved lands.

end delete
begin insert

7(a) “Habitable Structure” means a building that contains one
8or more dwelling units or that can be occupied for residential use.
9Buildings occupied for residential use include single family homes,
10multidwelling structures, mobile and manufactured homes, and
11condominiums. Habitable structures do not include commercial,
12industrial, or incidental buildings such as detached garages, barns,
13outdoor sanitation facilities, and sheds.

end insert

14(b) “State responsibility area” means state responsibility area
15as defined in Section 4102.

begin insert

16(c) “Person” means an individual, trust, joint stock company,
17business concern, or corporation, including, but not limited to, a
18government corporation, partnership, limited liability company,
19or association. “Person” also includes any city, county, city and
20county, district, commission, the state or any department, agency,
21or political subdivision thereof, any interstate body, and the United
22States and its agencies and instrumentalities to the extent permitted
23by law.

end insert
begin insert

24(d) “Owner of a habitable structure” means the person that is
25the owner of record of a habitable structure in the county tax
26assessor rolls or as recorded in the records of the Department of
27Housing and Community Development on July 1 of the state fiscal
28year for which the fee is due.

end insert
29

SEC. 2.  

Section 4212 of the Public Resources Code is amended
30to read:

31

4212.  

(a) (1) By September 1, 2011, the board shall adopt
32emergency regulations to establish a fire prevention fee for the
33purposes of this chapter in an amount not to exceed one hundred
34fifty dollars ($150) to be charged on eachbegin insert habitableend insert structure on
35a parcel that is within a state responsibility area.

36(2) The Legislature finds and declares that a fire prevention fee
37of not more than one hundred fifty dollars ($150) is a reasonable
38amount for the necessary fire prevention activities of the state that
39benefit the owner of abegin insert habitableend insert structure within a state
40responsibility area.

P4    1(b) On July 1, 2013, and annually thereafter, the boardbegin delete shallend delete
2begin insert mayend insert adjust the fire prevention fees imposed pursuant to this chapter
3to reflect the percentage of change in the average annual value of
4the Implicit Price Deflator for State and Local Government
5Purchases of Goods and Services for the United States, as
6calculated by the United States Department of Commerce for the
712-month period in the third quarter of the prior calendar year, as
8reported by the Department of Finance.

9(c) Emergency regulations adopted pursuant to subdivision (a)
10shall be adopted in accordance with the rulemaking provisions of
11the Administrative Procedure Act (Chapter 3.5 (commencing with
12Section 11340) of Part 1 of Division 3 of Title 2 of the Government
13Code). The adoption of emergency regulations shall be deemed
14an emergency and necessary for the immediate preservation of the
15public peace, health, and safety, or general welfare.

16

SEC. 3.  

Section 4213 of the Public Resources Code is amended
17to read:

18

4213.  

(a) (1) Commencing with the 2011-12 fiscal year, the
19fire prevention fee imposed pursuant to Section 4212 shall be
20collected annually by the State Board of Equalization in accordance
21with the Fee Collection Procedures Law (Part 30 (commencing
22with Section 55001) of Division 2 of the Revenue and Taxation
23Code).

24(2) Notwithstanding the appeal provisions in the Fee Collection
25Procedures Law, a determination by the department that a person
26is required to pay a fire prevention fee, or a determination by the
27department regarding the amount of that fee, is subject to review
28under Article 2 (commencing with Section 4220) and is not subject
29to a petition for redetermination by the State Board of Equalization.

30(3) (A) Notwithstanding the refund provisions in the Fee
31Collection Procedures Law, the State Board of Equalization shall
32not accept any claim for refund that is based on the assertion that
33a determination by the department improperly or erroneously
34calculated the amount of the fire prevention fee, or incorrectly
35determined that the person is subject to that fee, unless that
36determination has been set aside by the department or a court
37reviewing the determination of the department.

38(B) If it is determined by the department or a reviewing court
39that a person is entitled to a refund of all or part of the fire
40prevention fee, the person shall make a claim to the State Board
P5    1of Equalization pursuant to Chapter 5 (commencing with Section
255221) of Part 30 of Division 2 of the Revenue and Taxation Code.

3(b) The annual fire prevention fee shall be due and payable 30
4days from the date of assessment by the State Board of
5Equalization.

begin insert

6(c) The fire prevention fee shall be levied upon the owner of a
7habitable structure identified by the department as located within
8the state responsibility area, if that person owns the habitable
9structure on July 1 of the year for which the fee is due.

end insert
begin insert

10(1) The board may exempt from the fire prevention fee any
11habitable structure that is subsequently deemed uninhabitable as
12a result of a natural disaster during the year for which the fee is
13due, as well as one subsequent year if the habitable structure has
14not been repaired or rebuilt. The board shall only consider
15granting an exemption if the following conditions are met:

end insert
begin insert

16(i) The owner of the habitable structure certifies that the
17structure is not habitable as a result of a natural disaster.

end insert
begin insert

18(ii) The owner of the habitable structure either can document
19that the habitable structure passed a defensible space inspection
20conducted by the department or by one of its agents within one
21year of the date the structure was damaged or destroyed or certifies
22that clearance as required under Section 4291 was in place at the
23time that the structure was damaged or destroyed as a result of a
24natural disaster.

end insert
begin insert

25(2) The board shall prepare forms for purposes of the
26certification requirements in paragraph (1).

end insert
begin delete

27(c)

end delete

28begin insert(d)end insert Within 30 days of the effective date of this chapter, the
29department shall transmit to the State Board of Equalization, and
30begin delete eachend deletebegin insert no later thanend insert January 1begin insert each yearend insert thereafter, the appropriate
31name and address of each person who is liable for the fire
32prevention fee and the amount of the fee to be assessed, as
33authorized by this article, and at the same time the department
34shall provide to the State Board of Equalization a contact telephone
35number for the board to be printed on the bill to respond to
36questions about the fee.

begin delete

37(d)

end delete

38begin insert(e)end insert Commencing with the 2012-13 fiscal year, if in any given
39fiscal year there are sufficient amounts of money in the State
40Responsibility Area Fire Prevention Fund created pursuant to
P6    1Section 4214 to finance the costs of the programs under subdivision
2(d) of Section 4214 for that fiscal year, the fee may not be collected
3that fiscal year.

4

SEC. 4.  

Section 4214 of the Public Resources Code is amended
5to read:

6

4214.  

(a) Fire prevention fees collected pursuant to this chapter
7shall be expended, upon appropriation by the Legislature, as
8follows:

9(1) The State Board of Equalization shall retain moneys
10necessary for the payment of refunds pursuant to Section 4228 and
11reimbursement of the State Board of Equalization for expenses
12incurred in the collection of the fee.

13(2) The moneys collected, other thanbegin delete thatend deletebegin insert thoseend insert retained by the
14State Board of Equalization pursuant to paragraph (1), shall be
15deposited into the State Responsibility Area Fire Prevention Fund,
16which is hereby created in the State Treasury, and shall be available
17to the board and the department to expend for fire prevention
18activities specified in subdivision (d) that benefit the owners of
19begin insert habitableend insert structures within a state responsibility area who are
20required to pay the fire prevention fee. The amount expended to
21benefit the owners ofbegin insert habitableend insert structures within a state
22responsibility area shall be commensurate with the amount
23collected from the owners within that state responsibility area. All
24moneys in excess of the costs of administration of the board and
25the department shall be expended only for fire prevention activities
26in counties with state responsibility areas.

27(b) (1) The fund may also be used to cover the costs of
28administering this chapter.

29(2) The fund shall cover all startup costs incurred over a period
30not to exceed two years.

31(c) It is the intent of the Legislature that the moneys in this fund
32be fully appropriated to the board and the department each year
33in order to effectuate the purposes of this chapter.

34(d) Moneys in the fund shall be used only for the following fire
35prevention activities, which shall benefit owners ofbegin insert habitableend insert
36 structures within the state responsibility areas who are required to
37pay the annual fire prevention fee pursuant to this chapter:

38(1) Local assistance grants pursuant to subdivision (e).

P7    1(2) Grants to Fire Safe Councils, the California Conservation
2Corps, or certified local conservation corps for fire prevention
3projects and activities in the state responsibility areas.

4(3) Grants to a qualified nonprofit organization with a
5demonstrated ability to satisfactorily plan, implement, and complete
6a fire prevention project applicable to the state responsibility areas.
7The department may establish other qualifying criteria.

8(4) Inspections by the department for compliance with defensible
9space requirements aroundbegin insert habitableend insert structures in state
10responsibility areas as required by Section 4291.

11(5) Public education to reduce fire risk in the state responsibility
12areas.

13(6) Fire severity and fire hazard mapping by the department in
14the state responsibility areas.

15(7) Other fire prevention projects in the state responsibility
16areas, authorized by the board.

17(e) (1) The board shall establish a local assistance grant program
18for fire prevention activities designed to benefitbegin insert habitableend insert structures
19within state responsibility areas, including public education, that
20are provided by counties and other local agencies, including special
21districts, with state responsibility areas within their jurisdictions.

22(2) In order to ensure an equitable distribution of funds, the
23amount of each grant shall be based on the number ofbegin insert habitableend insert
24 structures in state responsibility areas for which the applicant is
25legally responsible and the amount of moneys made available in
26the annual Budget Act for this local assistance grant program.

27(f) By Januarybegin delete 1, 2013,end deletebegin insert 31, 2015,end insert and annually thereafter, the
28board shall submit to the Legislature a written report on the status
29and uses of the fund pursuant to this chapter. The written report
30shall also include an evaluation of the benefits received by counties
31based on the number ofbegin insert habitableend insert structures in state responsibility
32areas within their jurisdictions, the effectiveness of the board’s
33grant programs, the number of defensible space inspections in the
34reporting period, the degree of compliance with defensible space
35requirements, measures to increase compliance, if any, and any
36recommendations to the Legislature.

37(g) (1) The requirement for submitting a report imposed under
38subdivision (f) is inoperative on Januarybegin delete 1,end deletebegin insert 31,end insert 2017, pursuant to
39Section 10231.5 of the Government Code.

P8    1(2) A report to be submitted pursuant to subdivision (f) shall be
2submitted in compliance with Section 9795 of the Government
3Code.

4(h) It is essential that this article be implemented without delay.
5To permit timely implementation, the department may contract
6 for services related to the establishment of the fire prevention fee
7collection process. For this purpose only, and for a period not to
8exceed 24 months, the provisions of the Public Contract Code or
9any other provision of law related to public contracting shall not
10apply.

11

SEC. 5.  

Section 4220 of the Public Resources Code is amended
12to read:

13

4220.  

begin insert(a)end insertbegin insertend insertA person from whom the fire prevention fee is
14determined to be due under this chapter may petition for a
15redetermination of whether this chapter applies to that person
16within 30 days after service upon him or her of a notice of the
17determination. If a petition for redetermination is not filed within
18the 30-day period, the amount determined to be due becomes final
19at the expiration of the 30-day period.

begin insert

20(b) If a petition for redetermination is filed after the expiration
21of the 30-day time period specified in subdivision (a), the untimely
22petition may be treated as an administrative protest or claim for
23refund if the department determines that the facts presented
24indicate that the fire prevention fee originally determined may
25have been excessive or that the amount or the application of the
26fee may have been the result of an error by the department, its
27agent, or the State Board of Equalization. Petitions filed pursuant
28to this subdivision shall generally be reviewed in the same manner
29as a timely petition for redetermination.

end insert
30

SEC. 6.  

Section 4221 of the Public Resources Code is amended
31to read:

32

4221.  

Each petition for redetermination of the application of
33this chapter shall be in writing and be sent to the departmentbegin delete, the
34board, and the State Board of Equalizationend delete
begin insert or its designeeend insert. The
35petition shall state the specific grounds upon which the petition is
36founded and include supporting documentation. The petition may
37be amended to state additional grounds or provide additional
38documentation at any time prior to the date that the department
39issues its order or decision with regard to the petition for
40redetermination.

P9    1

SEC. 7.  

Section 4225 of the Public Resources Code is amended
2to read:

3

4225.  

The fire prevention fee determined to be due by the
4department under this article is due and payable at the time it
5becomes final, and if it is not paid when due and payable,
6begin deletenotwithstanding theend deletebegin insert aend insert penalty imposed pursuant to Sectionbegin delete 55042end delete
7begin insert 55086end insert of the Revenue and Taxation Codebegin delete, a penalty of 20 percent
8of the fee determined to be due shall be added to the amount due
9and payable for each 30-day period in which the fee remains unpaidend delete

10begin insert shall be appliedend insert.



O

    99