IN SB0278

Eliminates authority of political subdivisions to impose property taxes for public safety services (police, fire, emergency medical services, jails, juvenile detention) and replaces them with a public safety user fee system effective January 1, 2011

Authorizes fire protection districts to impose impact fees on new development to fund capital improvements for fire protection facilities, with fees incorporated into local government ordinances after the district adopts a capital improvement plan

Requires property insurers to pay fire department reimbursement directly to fire departments when policyholders file claims for fire-related losses, regardless of whether the claim specifically requests such reimbursement

Allows fire departments to charge property owners up to $500 if insurers fail to reimburse the department within 90 days of providing fire protection services

Creates a lien and enforcement system for collecting delinquent public safety user fees, including recording liens with the county recorder, adding penalties for non-payment, and allowing foreclosure as a collection remedy