Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Other Code Provisions

Public Resources Code


CHAPTER 1. Prevention and Control of Forest Fires

Article 3.5. State Responsibility Area Fire Protection Benefit Fees

Section 4139

4139. Fee Imposition; exemptions; access to assessment records. (a) A state responsibility area fire protection benefit fee shall be imposed annually on each parcel of land located, in whole or in part, within state responsibility areas, as defined in Section 4102, except that the benefit fee may not be imposed on any of the following:

(1) Parcels exempt from property taxes.

(2) Parcels owned by a public agency and located within the boundaries of the public agency.

(b) For the 2003–04 fiscal year, the benefit fee for each parcel shall be seventy dollars ($70) so that a total of thirty-five dollars ($35) per parcel may be collected pursuant to subdivision (c) of Section 4139; for the 2004–05 fiscal year, the benefit fee for each parcel shall be thirty-five dollars ($35).

(c) Benefit fees imposed for the 2003–04 fiscal year may be apportioned for that period of the fiscal year in which this section is in effect, but that apportionment may not be less than one half of a year. Benefit fees imposed for the 2003–04 fiscal year may be billed with the benefit fees imposed for the 2004–05 fiscal year and shall be payable by the owner of record on January 1 of the preceding fiscal year as shown on the county's secured property tax rolls. The department shall notify each affected county treasurer by June 30, 2004, of the amount it anticipates owners to remit for the 2003–04 fiscal year.

(d) The department shall have access to all county assessment records for purposes of administering the benefit fees imposed pursuant to this article. The department may authorize individual counties to perform that work on its behalf.

(e) The benefit fees shall be collected by each county in the same manner and at the same time as secured property taxes. Notwithstanding any other provision of law, the county collecting the benefit fees may increase the benefit fees by an amount to cover its reasonable cost of levying, collection, and apportionment and may retain that increased amount.

(f) All laws relating to the levy, collection, and enforcement of county taxes apply to the benefit fees imposed pursuant to this article.

(g) It is essential that this article be implemented without delay. To permit timely implementation, the department may contract for services related to establishment of the fee collection process. For this purpose only, and for a period not to exceed 24 months, no provision of the Public Contract Code or any other provision of law related to public contracting applies.

History.—Added by Stats. 2003, Ch. 741 (SB 1049), in effect January 1, 2004.