Fire prevention fee: State Board of Equalization: appeal.

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 on a parcel that is within a state responsibility area, as defined, and requires that the fire prevention fee be adjusted annually using prescribed methods. Existing law requires the State Board of Equalization to collect the fire prevention fees, as prescribed, commencing with the 2011–12 fiscal year. Existing law requires that the fee be due and payable 30 days from the date of assessment by the State Board of Equalization and allows for a petition of redetermination to filled with the department within 30 days after the fee is determined to be due. Existing law requires the order or decision upon a petition to become final 30 days after service upon the petitioner of notice of the determination. This bill would authorize a person to appeal any order of the department that denies all or part of a refund of fee, penalties, or interest to the State Board of Equalization, as provided, within 90 days after a determination by the department. The bill would require the board to reconsider the amount determined to be due and to grant the person an oral hearing, if one is so requested. The bill would require the state board to hear and determine the appeal and thereafter notify the person and the department of its determination. The bill would apply the above provisions relating to an appeal to any notice of assessment that is mailed after December 31, 2014. The bill would make other conforming changes.