(A) Sections 14-19-1 et seq. are intended to implement and comply with the New Mexico Development Fees Act (Sections 5-8-1 et seq. NMSA 1978) and shall be interpreted to so comply.
(B) Sections 14-19-1 et seq. are intended to assess and collect impact fees in an amount based upon appropriate service units for capital facilities in order to finance such facilities, the demand for which is generated by new development in the city. The purpose of §§ 14-19-1 et seq. is to ensure the provision of an adequate level of service for capital facilities throughout the city so that new development may occur in a manner consistent with the city's Planned Growth Strategy and the Albuquerque/Bernalillo County Comprehensive Plan. The City Council intends, by enactment of §§ 14-19-1 et seq., to require new development to bear an amount not to exceed its proportionate share of the costs related to the additional capital facilities that are rationally related to such new development in accordance with applicable law. Only capital improvement needs that are rationally related to new development in accordance with applicable law will be paid by impact fees. Impact fees shall not exceed the cost to pay for a proportionate share of the cost of system improvements based upon service units needed to serve new development. Subject to the provisions of §§ 14-19-1 et seq. and the Development Fees Act (Sections 5-8-1 et seq. NMSA 1978), impact fees shall be spent on new or enlarged capital facilities and equipment which benefit those developments which pay the fees.