1. (1) The county will annually assess a fee against the property owner of structures identified in the wildland urban interface boundary map as high risk wildland urban interface.
2. (2) Any portion of a structure that falls within the high risk wildland urban interface shall be assessed as if the entire structure falls within the high risk wildland urban interface. High risk to part of a structure is high risk to all of the structure.
3. (3) Prior to the 1st of January 2028, the fee amounts assessed to property owners within the high risk wildland urban interface shall be based on the square footage of structures on property.
4. (4) To determine the square footage of a structure, counties shall refer to the county assessor database, identified in Subsection 59-2-301.1(5), or the statewide web portal for uniform access to property characteristics and features, identified in Subsection 59-2-1606(5) through (6) or any database the county utilizes for assessment purposes.

5. (5) After the 1st of January 2028, the fee amounts shall be set by the division according to the determined triage scale classification of the property and square footage of structures.

   1. (a) Classification III will be assessed at the highest fee level.
   2. (b) Classification II will be assessed at the medium fee level.
   3. (c) Classification I will be assessed at the lowest fee level.
6. (6) The county officer shall collect the fees annually based on the current square footage rate or triage scale classification, as applicable.
7. (7) The division may update fee amounts annually to align with current costs associated with implementation of the high risk wildland urban interface property assessments and fee collection as per Section 65A-8-402.
8. (8) The county may retain a portion of the fees in a manner specified by agreement with the division.
9. (9) The county shall transmit the remainder of the fees to the division in a manner specified by agreement with the division.
10. (10) The county may only use retained fees for costs associated with implementation of the high risk wildland urban interface fee implementation as specified in agreement with the division.
11. (11) If the division chooses to delegate lot assessments to the county, the county may retain a portion of fees for lot assessment implementation as specified in agreement with the division.
12. (12) The county may include retained fees in their annual reporting of participation commitment fulfillment where allowed in the cooperative wildfire system policy, as specified in agreement with the division.

KEY: WUI, Risk Assessment, property classification

Date of Last Change: February 24, 2026

Authorizing, and Implemented or Interpreted Law: 65A-8-203