Acknowledges that the department of natural resources may use discretionary authority to take actions that may prevent approaching wildfire from destroying or damaging homes and other improvements, although this is not the primary mission of the department.

Requires the department of natural resources to: (1) Protect forest land which it is obligated to protect and state and privately owned unimproved lands located outside of fire protection districts;

(2) Annually impose a per parcel assessment on each taxable parcel of land except for parcels exempt from certain property tax; and

(3) Transfer three percent of the revenue collected from the parcel assessment into the military department active state service account for firefighting training.