(1) (a) Subject to the provisions of any relevant plans or agreements, it is the duty of the sheriff to assume the responsibility for coordinating fire suppression efforts in case of any prairie, forest, or wildland fire or wildfire occurring in the unincorporated area of the county outside the boundaries of a fire department or that exceed the capabilities of the fire department to control or extinguish. (b) In the case of a prairie, forest, or wildland fire occurring within the jurisdictional boundaries of one or more fire departments that does not exceed the capabilities of the fire department to control or extinguish, the sheriff or the division of fire prevention and control in the department of public safety may assist the chief of the fire department in controlling or extinguishing such fire, and, in connection with such assistance, the sheriff may solicit such additional assistance from such persons as the sheriff and the fire chief deem necessary. The sheriff may assume command of such incidents with the concurrence of the fire chief. (c) In the case of a prairie, forest, or wildland fire that exceeds the capabilities of the fire department to control or extinguish and that requires mutual aid and outside resources, the sheriff shall appoint an incident commander to provide the command and control infrastructure required to manage the fire. The sheriff shall assume financial responsibility for fire fighting efforts on behalf of the county and the authority for the ordering and monitoring of resources. (d) When a wildfire exceeds the capability of the county to control or extinguish, the sheriff shall be responsible for seeking the assistance of the state by requesting assistance from the division of fire prevention and control in the department of public safety. The sheriff and the director of the division of fire prevention and control shall enter into an agreement concerning the transfer of authority and responsibility for fire suppression and the retention of responsibilities. (2) The director of the division of fire prevention and control may assume any duty or responsibility given to the sheriff under this section with the concurrence of the sheriff. (3) (a) The board of county commissioners of any county may allow the sheriff, undersheriffs, deputies, municipal or county fire departments, fire protection districts, fire authorities, and such other persons as may be called upon to assist in controlling or extinguishing a prairie, forest, or wildland fire such compensation and reimbursement for other expenses necessarily incurred as the board deems just. (b) The board of county commissioners of any county may allow a fire department, fire protection district, or volunteer fire department compensation and reimbursement from a county funding source for other expenses necessarily incurred in controlling or extinguishing a prairie, forest, or wildland fire within the jurisdiction or boundaries of the fire department, fire protection district, or volunteer fire department if the circumstances set forth in section 24-33.5- 1220 (6)(a)(I), (6)(a)(II), and (6)(a)(III) are met, as the board deems just. (4) The board of county commissioners of any county in the state may make such appropriation as it may deem proper for the purpose of controlling fires in its county. The board of county commissioners is authorized to levy a special tax subject to approval of the voters upon every dollar of valuation of assessment of the taxable property within the county for the purpose of creating a fund that shall be appropriated, after consultation with representatives of fire departments, fire protection districts, and fire authorities in the county, to prevent, control, or extinguish such fires anywhere in the county and to fix the rate of levy. (5) The agency that has jurisdiction over any wildland fire in the state shall manage the fire using the incident command system as defined in section 29-22.5-102 (3). (6) As used in this section, unless the context otherwise requires, "fire department" has the same meaning as set forth in section 24-33.5-1202 (3.9).
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