AB 288: State responsibility areas: fire prevention fees: amnesty program.

Session Year: 2017-2018
House: Assembly

Version:

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.

The bill would establish the Fire Prevention Fee Amnesty Program. The bill would require the State Board of Equalization to develop and administer the amnesty program for a person subject to the fees described above. The bill would require the program to be conducted for a 6-month time period, as provided, and would apply to fire prevention fee liabilities due and payable for the fee reporting periods beginning before March 1, 2018. The bill would require the program to apply to a person who meets specified requirements, including the filing of a completed amnesty application under penalty of perjury. By requiring the application to be completed under penalty of perjury, the bill would create a crime, and thus impose a state-mandated local program. The bill would require the state board to waive all penalties and interest for the specified fee reporting period for which the fire prevention fee amnesty is allowed for the nonpayment or underpayment of fee liabilities for a person who meets the above requirements. The bill would require the state board to adequately publicize the program so as to maximize public awareness of and participation in the program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that no reimbursement is required by this act for a specified reason.

Discussed in Hearing