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 the State Board of Equalization to collect a fire prevention fee not to exceed $150 to be charged on each structure on a parcel that is within a state responsibility area. Existing law specifies that the fire prevention fee determined to be due by the Department of Forestry and Fire Protection is due and payable at the time it becomes final, and imposes a specified civil penalty for each 30-day period during which the fee remains unpaid.