SB 1413, as introduced, Wyland. 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, commencing with the 2011-12 fiscal year, a fire prevention fee not to exceed $150 be charged on each 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.
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.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 4213 of the Public Resources Code is
2amended to read:
(a) (1) Commencing with the 2011-12 fiscal year, the
2fire prevention fee imposed pursuant to Section 4212 shall be
3collected annually by the State Board of Equalization in accordance
4with the Fee Collection Procedures Law (Part 30 (commencing
5with Section 55001) of Division 2 of the Revenue and Taxation
6Code).
7(2) Notwithstanding the appeal provisions in the Fee Collection
8Procedures Law, a determination by the department that a person
9is required to pay a fire prevention fee, or a determination by the
10department regarding the amount of that fee, is subject to review
11under Article 2 (commencing with Section 4220) and is not subject
12to a petition for redetermination by the State Board of Equalization.
13(3) (A) Notwithstanding the refund provisions in the Fee
14Collection Procedures Law, the State Board of Equalization shall
15not accept any claim for refund that is based on the assertion that
16a determination by the department improperly or erroneously
17calculated the amount of the fire prevention fee, or incorrectly
18determined that the person is subject to that fee, unless that
19determination has been set aside by the department or a court
20reviewing the determination of the department.
21(B) If it is determined by the department or a reviewing court
22that a person is entitled to a refund of all or part of the fire
23prevention fee, the person shall make a claim to the State Board
24of Equalization pursuant to Chapter 5 (commencing with Section
2555221) of Part 30 of Division 2 of the Revenue and Taxation Code.
26(b) The annual fire prevention fee shall be due and payablebegin delete 30end delete
27begin insert
60end insert days from the date of assessment by the State Board of
28Equalization.
29(c) begin deleteWithin 30 days of the effective date of this chapter, end deletebegin insertOn or
30before each January 1, end insertthe department shallbegin insert annuallyend insert transmit to
31the State Board of Equalizationbegin delete, and each January 1 thereafter,end delete the
32appropriate name and address of each person who is liable for the
33fire prevention fee and the amount of the fee to be assessed, as
34authorized by this article, and at the same time the department
35shall provide to the State Board of Equalization a contact telephone
36
number for the board to be printed on the bill to respond to
37questions about the fee.
38(d) 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
P3 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.
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