Requires local fire districts, in coordination with county assessors, to submit a list of any parcel or parcels of land within their county that are under the protection of the local fire district's jurisdiction but are not presently being assessed a local fire district levy.

Requires county assessors to submit a final list to the county legislative authority of any parcel or parcels of land within their county that are under the protection of a local fire district's jurisdiction but are not presently being assessed a local fire district levy.

Requires the legislative authority of a county to approve the annexation of any parcel or parcels of land into a respective local fire district.