Addresses the department of natural resources' discretionary authority to take actions that may prevent approaching wildfire from destroying or damaging homes and other improvements.

Requires the department of natural resources to: (1) Impose a per parcel assessment of four dollars and ninety-five cents on each taxable parcel of land within the state, except parcels that are exempt from property tax; and

(2) Transfer ten percent of the revenue collected from the parcel assessments into the military department active state service account.