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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.