Removes authority for an owner of forest land who has paid forest fire protection assessments on two or more parcels, each containing less than fifty acres and each within the same county, to obtain a refund on the forest fire protection assessments.

Requires the department of natural resources to: (1) Within available funds, develop a revised forest fire protection assessment rate structure as recommended by the 2008 forest fire protection and prevention work group;

(2) Consider reducing the rate paid by owners of unimproved parcels while adding a surcharge or applying a higher rate to parcels that include improvements such as homes and other structures, to achieve the same value of assessment collection derived under the current rate structure; and

(3) Develop a definition of the term "improvement" as used for the purposes of the forest fire protection assessment rate structure. These requirements expire December 31, 2009.