Terms of Notice of Fire Code Violations

Anyone who derives rental income from housing determined by the San Francisco Fire Department to be substandard cannot deduct from state personal income tax and bank and corporate income tax interest, depreciation, or taxes attributable to such substandard structure. If correction work is not completed or being diligently, expeditiously, and continuously prosecuted after six (6) months from the date of this notice, notification will be sent to the Franchise Tax Board as provided in Section 17274(c) of the Revenue and Taxation Code.

Notice of Violation (Section 109.4, San Francisco Fire Code)

(a) When the fire code official finds a building, occupancy, premises, system, or vehicle, or any portion thereof that is in violation of this code, the fire code official may prepare a written notice of violation, which shall identify the code sections violated, describe the violation, and where applicable require correction of the violation. When correction is not immediate, the notice of violation shall specify a time for compliance and re-inspection.

(b) When the fire code official finds a person performing any activity requiring a permit under this code without the required permit, or conducting an activity in violation of conditions set in a permit issued under this code, the fire code official may prepare a written notice of violation which shall identify the code sections violated and describe the violation. In addition, the fire code official may issue a stop work order under Section 111 of this code, requiring the person to immediately cease performing the activity.

Hearing on Notice of Violation (Section 109.4.3, San Francisco Fire Code)

(a) If the person responsible to correct a violation fails to do so within the time period specified in the notice of violation, the fire code may set the matter for hearing.

(b) Notice of Hearing. If the fire code official determines to set the matter for hearing, the fire code official shall serve a notice of hearing that provides at least 30 days notice of the hearing.

FOR FURTHER DETAIL, SEE SECTION 109.4.3 OF THE SAN FRANCISCO FIRE CODE.