California Code of Regulations › Title 14 - Natural Resources › Division 1.5 - Department of Forestry and Fire Protection › Chapter 13 - State Responsibility Area Fees › Section 1665.5 - Request for Review and Refunds

Current through Register 2024 Notice Reg. No. 28, July 12, 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.