A. When a Developer or their predecessor in title or interest has constructed System Improvements of the same category as a Participating Fire Protection District's Capital Improvements Element, or contributed or dedicated land or money towards the completion of System Improvements of the same category as the Participating Fire Protection District's Capital Improvements Element, and the Participating Fire Protection District has accepted such construction, contribution or dedication, the Participating Fire Protection District shall issue a credit against the Participating Fire Protection District's Impact Fees otherwise due for the same Participating Fire Protection District's Capital Improvements Element in connection with the proposed Development, as set forth in this section, credit shall be issued regardless of whether the contribution or dedication to System Improvements was required by the Participating Fire Protection District as a condition of Development Approval or was offered by the Developer and accepted by the Participating Fire Protection District in writing, and regardless of whether the contribution or dedication was contributed by the Developer or by a local improvement district controlled by the Developer.
B. Credits against a Fire District Impact Fee shall not be given for: (a) Project Improvements; or (b) any construction, contribution or dedication not agreed to in writing by the Participating Fire Protection District prior to commencement of the construction, contribution, or dedication. Credits issued for one Fire District Capital Improvements Element may not be used to reduce Fire District Impact Fees due for a different capital improvement. No credits shall be issued for System Improvements contributed or dedicated prior to the effective date of this chapter. Prior contributions may only be taken into account pursuant to an individual assessment.
C. Valuation of Credit at Present Value:
1. Land: Credit for qualifying land dedications shall, at the Fee Payer's option, be valued at the present value of: (a) one hundred percent (100%) of the most recent assessed value for such land as shown in the records of the county assessor; or (b) that fair market value established by a private appraiser acceptable to the Participating Fire Protection District in an appraisal paid for by the Fee Payer.
2. Improvements: Credit for qualifying acquisition or construction of System Improvements shall be valued by the Participating Fire Protection District at the present value of such improvements based on complete engineering drawings, specifications, and construction cost estimates submitted by the Fee Payer to the Participating Fire Protection District. The Fire District Administrator shall determine the amount of credit due based on the information submitted, or, if it determines that such information is inaccurate or unreliable, then on alternative engineering or construction costs acceptable to the Participating Fire Protection District as a more accurate measure of the value of the offered System Improvements to the Participating Fire Protection District.
D. When Credits Become Effective:
1. Land: Approved credits for land dedications shall become effective when the land has been conveyed to the Participating Fire Protection District in a form acceptable to the Participating Fire Protection District, at no cost to the Participating Fire Protection District, and has been accepted by the Participating Fire Protection District. Upon request of the Fee Payer, the Participating Fire Protection District shall issue a letter stating the amount of credit available.
2. Improvements: Approved credits for acquisition or construction of System Improvements shall generally become effective when (a) all required construction has been completed and has been accepted by the Participating Fire Protection District, (b) a suitable maintenance and warranty bond has been received and approved by the Participating Fire Protection District, and (c) all design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable requirements of the Participating Fire Protection District and the state of Idaho. Upon request of the Fee Payer, the Participating Fire Protection District shall issue a letter stating the amount of credit available.
E. Credit Request Process:
1. Request: In order to obtain a credit against a Fire District Impact Fee otherwise due, a Fee Payer shall submit to the Fire District Administrator a written offer of request to dedicate to the Participating Fire Protection District specific parcels of qualifying land or a written offer to contribute or construct specific System Improvements to the Fire District Capital Facilities in accordance with all applicable State or County design and construction standards, and shall specifically request a credit against the type of Fire District Impact Fee for which the land dedication or System Improvements is offered.
2. Review: After receipt of the written offer of request for credit, the Fire District Administrator shall review the request and determine whether the land or System Improvements offered for credit will reduce the costs of providing Fire District Capital Facilities by an amount at least equal to the value of the credit. If the Fire District Administrator determines that the offered credit satisfies that criteria and will be acceptable to the Participating Fire Protection District's Board of Commissioners, then the credit shall be issued. The Participating Fire Protection District shall complete its review and determination of an application within thirty (30) days after receipt of an application for credit.
3. Credits Exceeding Fee Amounts Due: If the credit due to a Fee Payer pursuant to subsection 10-1-7
D exceeds the Fire District Impact Fee that would otherwise be due from the Fee Payer pursuant to the chapter (whether calculated through the Impact Fee schedule in section 10-1-3
of this chapter or through an individual assessment), the Fee Payer may choose to receive such credit in the form of either:
a. A credit against future Fire District Impact Fee due for the same System Improvements; or
b. A reimbursement from Fire District Impact Fees paid by future Development that impacts the System Improvements contributed or dedicated by the Fee Payer. Unless otherwise stated in an agreement with the Fee Payer, the Participating Fire Protection District shall be under no obligation to use any of the Participating Fire Protection District funds - other than Fire District Impact Fees paid by other Development for the same System Improvements - to reimburse the Fee Payer for any credit in excess of Fire District Impact Fees that are due.
4. Written Agreement Required: If credit or reimbursement is due to the Fee Payer pursuant to this section, the Participating Fire Protection District shall enter into a written agreement with the Fee Payer, negotiated in good faith, prior to the contribution, dedication, or funding of the System Improvements giving rise to the credit. The agreement shall provide for the amount of credit or the amount, time and form of reimbursement, and shall have a term not exceeding ten (10) years.
5. The Fire District Administrator's determination on the written offer of request for credit shall be provided to the Fee Payer and the County. (Ord. 904, 12-18-2019)
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