Senate Bill No. 250

Introduced by Senator Gaines

February 18, 2015

An act to amend Sections 4213, 4220, and 4222 of the Public Resources Code, relating to forestry and fire prevention.

LEGISLATIVE COUNSEL’S DIGEST

SB 250, as introduced, Gaines. State responsibility areas: fire prevention 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, as defined. Existing law requires that a fire prevention fee be charged on each habitable structure on a parcel that is within a state responsibility area, collected annually by the State Board of Equalization, in accordance with specified procedures, and specifies that the annual fee shall be due and payable 30 days from the date of assessment by the state board. Existing law authorizes a petition for redetermination of the fee to be filed within 30 days after service of a notice of determination, as specified.

This bill would extend the time when the fire prevention fee is due and payable from 30 to 60 days from the date of assessment by the State Board of Equalization and would authorize the petition for redetermination to be filed within 60 days after service of the notice of determination, as specified.

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

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

SECTION 1.  

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

4213.  

(a) (1) Commencing with the 2011-12 fiscal year, the
fire prevention 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 fee shall be due and payable begin delete 30 end delete
begin insert 60 end insert days from the date of assessment by the State Board of
Equalization.

(c) On or before each January 1, the department shall annually
transmit to the State Board of Equalization the appropriate name
and address of each person who is liable for the fire prevention
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.

SEC. 2.  

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

4220.  

A person from whom the fire prevention fee is
determined to be due under this chapter may petition for a
redetermination of whether this chapter applies to that person
within begin delete 30 end delete begin insert 60 end insert days after service upon him or her of a notice of the
determination. If a petition for redetermination is not filed within
the begin delete 30-day end delete begin insert 60-day end insert period, the amount determined to be due
becomes final at the expiration of the begin delete 30-day end delete begin insert 60-day end insert period.

SEC. 3.  

Section 4222 of the Public Resources Code is amended
to read:

4222.  

If a petition for redetermination of the application of this
chapter is filed within the begin delete 30-day end delete begin insert 60-day end insert 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.