Addresses forest fire protection and emergency fire suppression funding.

Requires the department of natural resources to: (1) Review the emergency fire suppression expenditures of the department for certain fires; and

(2) Adopt rules defining areas of defensible space that the owner and person responsible shall maintain, and defining the different classification of fires.

Imposes a fee of twenty dollars on each building permit issued by a county or city for structures that will be erected within certain forest protection zones.

Subjects certain lessees of land to an annual emergency fire suppression assessment equal to five percent of the annual lease amount.