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Business Taxes Law Guide—Revision 2024

State Responsibility Area Fire Prevention Fees

Public Resources Code

Chapter 1.5 State Responsibility Area Fire Prevention Fees

Article 1. General Provisions

Section 4213.2


4213.2. Apportionment of fee. If an owner of a property with one or more habitable structures subject to the fire prevention fee imposed pursuant to Section 4212 sells the property, the apportionment of the fire prevention fee may be negotiated as one of the terms of the sale. However, payment of the total fire prevention fee liability remains the responsibility of the person who owns the habitable structure on July 1 of the year for which the fee is due.

History—Added by Stats. 2015, Ch. 104 (AB 301), in effect January 1, 2016.