Bill Text: CA AB1954 | 2013-2014 | Regular Session | Introduced
Bill Title: Fire prevention fee: State Board of Equalization: appeal.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-04-28 - In committee: Set, second hearing. Held under submission. [AB1954 Detail]
Download: California-2013-AB1954-Introduced.html
BILL NUMBER: AB 1954 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Harkey
FEBRUARY 19, 2014
An act to amend Sections 4213, 4224, 4225, and 4228 of the Public
Resources Code, relating to fire protection.
LEGISLATIVE COUNSEL'S DIGEST
AB 1954, as introduced, Harkey. 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.
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 shall determine
any claim for refund that is based on the assertion that 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 , the State Board of Equalization pursuant to
Section 4224, or a court reviewing the determination of the
department or the State Board of Equalization .
(B) If it is determined by the department , the State Board
of Equalization pursuant to 4224, 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 30
days from the date of assessment by the State Board of Equalization.
(c) Within 30 days of the effective date of this chapter, the
department shall transmit to the State Board of Equalization, and
each January 1 thereafter, 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 4224 of the Public Resources Code is amended to
read:
4224. (a) The order or decision of the
department upon a petition for redetermination of the fire prevention
fee shall become final 30 days 90 days
after service upon the petitioner of notice of the determination
, unless within that 90-day period the person who filed the
petition appeals in writing from the departm ent's action
to the State Board of Equalization pursuant to subdivision
(b) .
(b) (1) Any order or decision of the department upon a petition
for redetermination of the fire prevention fee that denies all or
part of a refund of fees, penalties, or interest, may be appealed in
writing to the State Board of Equalization.
(2) The department's notice of redetermination shall include the
date determined by the department as the last day on which the
petitioner may file an appeal with the State Board of Equalization.
(3) Any appeal to the State Board of Equalization filed by the
petitioner on or before the date for filing an appeal specified in
the notice of redetermination shall be treated as timely filed.
(4) The petition for appeal may be amended to state additional
grounds or provide additional documentation at any time prior to the
date that the State Board of Equalization issues a decision regarding
the appeal.
(5) Two copies of the appeal and two copies of any supporting
documents shall be addressed and mailed to the State Board of
Equalization. Upon receipt of the appeal, the State Board of
Equalization shall provide one copy of the appeal and one copy of the
supporting documents to the department.
(6) (A) The State Board of Equalization shall reconsider the
amount determined to be due, and if the petitioner has so requested
in his or her appeal, the State Board of Equalization shall grant the
petitioner an oral hearing.
(B) The State Board of Equalization shall hear and determine the
appeal and thereafter shall notify the petitioner and the department
of its determination.
(7) This subdivision shall apply to any notice of assessment that
is mailed after December 31, 2014.
(8) If timely petition for appeal has been filed pursuant to this
section, all legal action to collect the fire prevention fee shall be
stayed pending the final determination by the State Board of
Equalization.
SEC. 3. Section 4225 of the Public Resources Code is amended to
read:
4225. The fire prevention fee determined to be due by the
department or the State Board of Equalization, under this
article is due and payable at the time it becomes final, and if it is
not paid when due and payable, notwithstanding the penalty imposed
pursuant to Section 55042 of the Revenue and Taxation Code, a penalty
of 20 percent of the fee determined to be due shall be added to the
amount due and payable for each 30-day period in which the fee
remains unpaid.
SEC. 4. Section 4228 of the Public Resources Code is amended to
read:
4228. If the department or the State Board of Equalization,
pursuant to Section 4224, determines that a person is entitled
to a refund of all or part of the fire prevention fee paid pursuant
to this chapter, 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.
