Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) A Property Owner from whom the Fee is
determined to be due under PRC §
4213
et seq. may petition the Department for a redetermination regarding the Fee and
amount determined within thirty (30) days after service upon him or her of a
notice of the determination.
(1) The
Department may delegate the receipt and review of petitions to a Designated Fee
Administrator of its choice.
(2)
The petition may be filled out and submitted by a Property Owner subject to the
Fee or by the Department or Designated Fee Administrator in consultation with
and on behalf of the Property Owner.
(3) The petition must be based on whether the
Fee as specified in PRC §
4213
et seq. applies to the specific property for which the petition was filed.
Examples of specific issues that may be considered by the Department or
Designated Fee Administrator include, but are not limited to, the location of
the Habitable Structure in a SRA, determination of the number of applicable
Habitable Structures, and the related Fee amount calculated.
(4) The petition may, but is not required to
be on a form prescribed by the Department. At a minimum, the petition must
include the following information:
(A) The
bill identification or decal number, the parcel number, the County and other
information on the original Fee bill received by the petitioner that allows
identification of the bill that is the subject of the petition.
(B) The name of the Property Owner(s), their
mailing address, and a daytime telephone number at which they may be
reached.
(C) The specific reasons
upon which the petition is made including, but not limited to, dispute of: the
record of ownership or location within a SRA boundary, the number of Habitable
Structures included in the calculation of the Fee, and exclusion of the items,
specified pursuant to
14 CCR
§
1665.7 (Fee Exemptions), from the Fee
bill.
(D) Documentation that
provides support for each reason cited in the petition pursuant to item C.
above.
(E) The signature of the
Property Owner.
(5)
Petitions received by the Department or Designated Fee Administrator more than
thirty (30) days from service upon him or her of a notice of the determination
shall not be considered. If a petition will not be considered, the Department
or Designated Fee Administrator shall notify the petitioner. However, the
Department or Designated Fee Administrator may treat the untimely petitions as
an administrative protest or claim for refund if the department determines that
the facts presented indicate that the Fee originally determined may have been
excessive or that the amount or the application of the Fee may have been the
result of an error by the department, its agent, or the State Board of
Equalization. Petitions filed pursuant to this section shall generally be
reviewed in the same manner as a timely petition for redetermination.
(6) After receipt of a petition, the
Department or the Designated Fee Administrator may request additional
information from the Property Owner if, in their opinion, the information
contained in the petition is incomplete.
(7) The petition may be amended to state
additional grounds or provide additional documentation at any time prior to the
date that the Department or the Designated Fee Administrator issues its
decision on the petition.
(8) The
petition shall be sent by the petitioner to the addresses indicated by the
Department for sending to the Department; the Department's address may be the
address of the Department's Designated Fee Administrator.
(9) The Department or its Designated Fee
Administrator shall complete its review of the petition for redetermination
within sixty (60) days.
(10) Based
on its review of the petition for redetermination, the Department or its
Designated Fee Administrator may decide if the Fee is valid and due in the
amount of the original Fee, may modify the Fee, or may eliminate the Fee based
on a determination that it should not apply to the Property Owner who filed the
petition.
(11) The decision of the
Department or its Designated Fee Administrator shall be in writing and shall
indicate the reasons for the decision on the petition.
(12) If the decision modifies or eliminates
the Fee, the Department or its Designated Fee Administrator shall make
appropriate modifications to the next and subsequent lists of Property Owners
and Fee amounts submitted to the State Board of Equalization.
(13) The decision on the petition for
redetermination by the Department or its Designated Fee Administrator shall be
served on the petitioner as described in PRC §
4226.
On the same date, the Department or its Designated Fee Administrator shall
notify the Board of Forestry and Fire Protection and the State Board of
Equalization. The Department shall maintain copies of decisions on all
petitions for redetermination for use by the Board of Forestry and Fire
Protection and State Board of Equalization.
(14) The decision of the Department or its
Designated Fee Administrator upon a petition for redetermination of the Fee
shall become final thirty (30) days after service upon the petitioner of notice
of the determination.
(15) If the
Department or its Designated Fee Administrator determines that a Property Owner
is entitled to a refund of all or part of the Fee paid pursuant to this
chapter, the Property Owner, or the Department or Designated Fee Administrator
on behalf of the Property Owner, 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.
1. New section
filed 1-23-2012 as an emergency; operative 1-23-2012 (Register 2012, No. 4). A
Certificate of Compliance must be transmitted to OAL by 7-23-2012 or emergency
language will be repealed by operation of law on the following
day.
2. New section refiled 7-9-2012 as an emergency; operative
7-24-2012 (Register 2012, No. 28). A Certificate of Compliance must be
transmitted to OAL by 10-22-2012 or emergency language will be repealed by
operation of law on the following day.
3. New section refiled
10-18-2012 as an emergency; operative 10-23-2012 (Register 2012, No. 42). A
Certificate of Compliance must be transmitted to OAL by 1-22-2013 or emergency
language will be repealed by operation of law on the following
day.
4. Certificate of Compliance as to 10-18-2012 order, including
amendment of subsections (a)-(a)(3), new subsections (a)(4)-(a)(4)(E),
subsection renumbering and amendment of newly designated subsections
(a)(6)-(8), (a)(10) and (a)(12)-(15), transmitted to OAL 1-22-2013 and filed
3-6-2013; amendments effective 7-1-2013 pursuant to Government Code section
11343.4(a)(3)
(Register 2013, No. 10).
5. Change without regulatory effect
amending section and NOTE filed 1-29-2015 pursuant to section
100, title 1, California Code of
Regulations (Register 2015, No. 5).
Note: Authority cited: Sections
4111,
4212,
4213,
4214
and
4220,
Public Resources Code. Reference: Sections
4220,
4220.1,
4221,
4222,
4222.5,
4223,
4224,
4225,
4226
and
4227,
Public Resources Code.
