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(1) After the effective date of this article all fee payors shall pay the impact fees as provided by this article to the fee administrator following application for a building permit and prior to the issuance of any building permit for a dwelling unit, or nonresidential building, as applicable.
(2) All impact fees paid by a fee payor pursuant to this article shall be promptly deposited in the impact fee fund described in section 10-09-07 of this article. (Ord. 2671, 4-3-2007)
(1) There is hereby established a police impact fee fund into which shall be deposited all police impact fees for the purpose of ensuring police impact fees collected pursuant hereto are designated for the accommodation of police capital improvements reasonably necessary to serve new growth and development that paid the impact fee.
(2) There is hereby established a fire impact fee fund into which shall be deposited all fire impact fees for the purpose of ensuring fire impact fees collected pursuant hereto are designated for the accommodation of fire capital improvements reasonably necessary to serve new growth and development that paid the impact fee.
(3) There is hereby established a parks and recreation impact fee fund into which shall be deposited all parks and recreation impact fees for the purpose of ensuring parks and recreation impact fees collected pursuant hereto are designated for the accommodation of parks and recreation capital improvements reasonably necessary to serve new growth and development that paid the impact fee.
(4) Each fund shall be an interest bearing account which shall be accounted for separately from other impact fee funds and from other city funds. Any interest or other income earned on monies deposited in a fund shall be credited to such fund. Expenditures of impact fees shall be made only for the category of system improvements for which the impact fees were collected and as identified in the capital improvements plans.
(5) Except as otherwise provided herein, monies from each fund, including any accrued interest, shall be limited to the financing of acquisition, expansion, and/or improvement of capital improvements, or for principal and interest payments on bonds or other borrowed revenues used to acquire, expand or improve such capital improvements, necessary to serve new growth and development. Impact fees in each fund shall be spent within eight (8) years from the date such impact fees were collected on a first in/first out (FIFO) basis. The city may hold the impact fees longer than the prescribed time period if the city identifies, in writing: a) a reasonable cause why the impact fees should be held longer; and b) an anticipated date by which the impact fees will be expended but in no event longer than eleven (11) years from the date the impact fees were collected.
(6) The fee administrator shall prepare annual reports to be provided to the advisory committee and the city council, which reports shall: a) describe the amount of all impact fees collected, appropriated or spent for system improvements during the preceding year, by category of public facility; and b) describe the percentage of tax and revenues other than impact fees collected, appropriated or spent for system improvements during the preceding year, by category of public facility.
(7) Funds shall be deemed expended when payment of such funds has been approved by the city. The fee payor or successor in interest shall be entitled to a refund of the impact fee if: a) service is available but never provided; b) a building permit or permit for installation of a manufactured home is revoked or abandoned; c) the city, after collecting the impact fee when service is not available, has failed to appropriate and expend the collected impact fees; or d) the fee payor pays an impact fee under protest and a subsequent review of the impact fee paid or the completion of an individual assessment determines that the impact fee paid exceeded the proportionate share to which the city was entitled to receive.
(8) When the right to a refund exists, within ninety (90) days after the city determines that a refund is due, the city shall provide written notice of entitlement to a refund, to the owner of record and the fee payor who paid the impact fees at the address shown on the application for development approval, or to a successor in interest who has notified the city of a transfer of the right or entitlement to a refund and who has provided to the city a mailing address. When the right to a refund exists, the city shall also publish the notice of entitlement to a refund within thirty (30) days after the expiration of the eight (8) year period after the date that the impact fees were collected. Such published notice shall contain the heading "Notice of Entitlement to Impact Fee Refund".
(9) A refund shall include interest at one-half (1/2) the legal rate provided for in section 28-22-104, Idaho Code, from the date on which the impact fee was originally paid.
(10) In order to be eligible for a refund, a fee payor, successor in interest or owner of record shall file a written application for a refund with the fee administrator within six (6) months of the time such refund becomes payable under subsection (5) of this section, or within six (6) months of publication of the notice of entitlement to a refund, whichever is later. If a successor in interest claims a refund of impact fees, the fee administrator may require written documentation that such rights have been transferred to the claimant prior to issuing the requested refund. Refunds shall be paid within sixty (60) days after the date on which the fee administrator determines that a sufficient proof of claim for a refund has been made.
(11) Any person entitled to a refund shall have standing to sue for a refund under the provisions of this article if there has not been a timely payment of a refund as provided herein. (Ord. 2671, 4-3-2007; Ord. 3374, 12-6-2021)
(1) The following types of land development shall be exempted from payment of the impact fees imposed by this article:
A. Rebuilding or replacing a dwelling unit or the same amount of square feet of a nonresidential structure on the same lot and existing on the effective date of this article provided that the rebuilt or replaced dwelling unit or nonresidential structure does not increase the need for police, fire, and parks and recreation public facilities. If such dwelling unit or nonresidential structure was destroyed, such dwelling unit or nonresidential structure must be rebuilt or replaced and ready for occupancy within two (2) years of destruction.
B. Construction of an unoccupied, detached accessory structure, or addition of uses related to a dwelling unit unless it can be clearly demonstrated that the use creates a significant impact on the capacity of system improvements.
C. Remodeling or repairing a dwelling unit or a nonresidential structure in a manner that does not increase the need for police or fire or parks and recreation public facilities.
D. Placing a temporary construction trailer or office on a lot.
(2) An impact fee will be assessed for installation of a modular building or manufactured home unless the fee payor can demonstrate by documentation such as utility bills and tax records, either: a) that a modular building or manufactured home was legally in place on the lot or space prior to the effective date of this article; or b) that an impact fee has been paid previously for the installation of a modular building or manufactured home on that same lot or space.
(3) Developments determined by the city council that provide affordable housing may be exempt from the impact fee requirement, provided that the exempt development's proportionate share of system improvements is funded through a revenue source other than impact fees.
A. Current housing affordability guidelines published by the U.S. department of housing and urban development ("HUD") shall be used to determine whether dwelling units in the development qualify as affordable housing.
B. Affordable housing projects are required to demonstrate that they will provide dwelling units to eligible families based on HUD income and family size guidelines.
C. Providers of affordable housing dwelling units must demonstrate a long term commitment to provide affordable housing for a period of not less than twenty (20) years.
(4) Appeals of the fee administrator's determination shall be made as provided further in this article. (Ord. 2671, 4-3-2007)
(1) No fee payor shall be required to construct, fund or contribute any capital improvement to meet the same need for police, fire, and parks and recreation capital improvements for which an impact fee is imposed. All system improvements constructed, funded or contributed for police, fire, and parks and recreation capital improvements for which an impact fee is imposed, over and above those required by the city in connection with new development, shall result in either a credit on future impact fees or reimbursement (at the fee payor's option) for such excess to be paid by future development that benefits from such system improvements. However, no credit or reimbursement shall be provided for: a) project improvements; b) any construction, funding or contribution not agreed to in writing by the city prior to commencement of such construction, funding or contribution; and c) any construction, funding or contribution of a type of capital improvements not included in the calculation of the applicable impact fee.
(2) In the calculation of impact fees for a project pursuant to subsections 10-09-05(4) through (6) of this article, credit shall be given for the present value of all tax and user fee revenue generated by the fee payor within the service area and used by the city for system improvements of the category for which the impact fee is being collected. If the amount of such credit exceeds the impact fee for a project, the fee payor shall receive a credit on future impact fees.
(3) In the calculation of impact fees for a project, credit or reimbursement (at the fee payor's option) shall be given for the present value of any construction of system improvements or contribution of land or money required by the city from the fee payor for system improvements of the category for which the impact fee is being collected, including system improvements paid for through local improvement district assessments.
(4) If credit or reimbursement is due to the fee payor, the city and fee payor shall enter into a written agreement, negotiated in good faith, prior to the construction, funding or contribution. The written agreement shall include, without limitation: a description of the construction, funding or contribution of system improvements including, in the case of real property, a legal description of the real property; description as to how the system improvements are to be valued; the amount of the credit or the amount, time and form of reimbursement; instructions as to how the capital improvements should be provided to the city to ensure full transfer of ownership; and the circumstances under which the credit or reimbursement is deemed effective. To assist in such reimbursement, the city shall continue to collect impact fees from other developers whose proposed developments will benefit from such construction, funding or contribution, and will promptly transfer such funds to the fee payor. If a successor in interest claims a reimbursement or credit, the fee administrator may require written documentation that such rights have been conveyed to the claimant prior to issuing the requested reimbursement or credit.
(5) Approved credits may be used to reduce the amount of impact fees of the category for which the impact fee is being collected in connection with any new growth and development until the amount of the credit is exhausted. Each time a request to use approved credits is presented to the city, the city shall reduce the amount of the applicable impact fee otherwise due from the fee payor and shall note in the city records the amount of credit remaining, if any. Upon request of the fee payor, the city shall issue a letter stating the amount of credit available. If the credit has not been exhausted within eight (8) years of the date of issuance of the first building permit for which an impact fee was due and payable, or within such other time period as may be designated in writing by the city, such credit shall lapse, unless a refund of the remaining credit is applied for as set forth in subsection 10-09-07(10) of this article.
(6) Approved credits or reimbursement shall only be used to reduce the amount of the impact fee of the category for which the impact fee is otherwise due, and shall not be paid to the fee payor in cash or in credits against any other monies due from the fee payor to the city.
(7) Credit for land dedications shall, at the fee payor's option, be valued at: a) one hundred percent (100%) of the most recent assessed value for such land as shown in the records of the Canyon County assessor; or b) that fair market value established by an MAI appraiser reasonably acceptable to the city in an appraisal paid for by the fee payor. Credit for contribution or construction of system improvements shall be valued by the city based on complete engineering drawings, specifications, and construction cost estimates submitted by the fee payor to the city, which estimates shall be revised as actual costs become available. The city shall determine the amount of credit due based on the information submitted, or, if the city determines that such information is inaccurate or unreliable, then on alternative engineering or construction costs reasonably acceptable to the city as a more accurate measure of the value of the offered system improvements to the city.
(8) Approved credits for land dedications shall become effective when the land has been conveyed to the city in a form reasonably acceptable to the city at no cost to the city, and has been accepted by the city. Approved credits for contribution or construction of system improvements shall generally become effective when: a) all required construction has been completed and has been accepted by the city; and b) all design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable requirements of the city. Approved credits for the construction of system improvements may become effective at an earlier date if the fee payor posts security in the form of a performance bond, irrevocable letter of credit or escrow agreement in the amount and under terms reasonably acceptable to the city.
(9) Credit may only be transferred by a fee payor that has received credit to such fee payor's successor in interest. The credit may be used only to offset impact fees for the same category for which the credit was issued. Credits shall be transferred by any written instrument clearly identifying which credits are being transferred, the dollar amount of the credit being transferred, and the system improvements for which the credit was issued. The instrument of transfer shall be signed by both the transferor and transferee, and a copy of the document shall be delivered to the fee administrator for documentation of the transfer before the transfer shall be deemed effective. (Ord. 2671, 4-3-2007)
The decisions of the fee administrator may be appealed as provided below:
(1) Any fee payor who is or may be obligated to pay an impact fee, may appeal a decision made by the fee administrator in applying this article to the city council's designee. Such decisions that may be appealed include:
A. The applicability of an impact fee to the development.
B. The amount of an impact fee to be paid for the development.
C. The availability, amount or application of any credit.
D. The amount of any refund, reimbursement or credit.
A fee payor may pay an impact fee under protest in order to obtain a development approval or building permit(s) and, by paying such impact fee, shall not be estopped from exercising the right of appeal provided herein, nor shall the fee payor be estopped from receiving a refund of any amount deemed to have been illegally collected. Upon final disposition of an appeal, the impact fee shall be adjusted in accordance with the decision rendered and, if necessary, a refund paid.
(2) In order to pursue an appeal, the fee payor shall file a written notice of appeal with the city council's designee within fifteen (15) days after the date of the decision being appealed, or the date on which the fee payor submitted a payment of impact fees under protest, whichever is later. Such written application shall include a statement describing why the appellant believes that the decision was in error, together with copies of any documents that the appellant believes supports the claim.
(3) The city council's designee shall notify the fee payor of the hearing date on the appeal, which notice shall be given no less than fifteen (15) days prior to the date of the hearing, and shall hear the appeal within thirty (30) days after receipt of a written notice of appeal. The appellant shall have a right to be present and to present evidence in support of the appeal. The fee administrator who made the decision under appeal shall likewise have the right to be present and to present evidence in support of the decision. The burden of proof in any such hearing shall be on the fee payor to demonstrate that the amount of the impact fee, credit, reimbursement or refund was not properly calculated by the city.
(4) The criteria to be used by the city council's designee shall be whether: a) the decision or interpretation made by the fee administrator; or b) the alternative decision or interpretation offered by the appellant, more accurately reflects the intent of this article that new growth and development in the city pay its proportionate share of the costs of system improvements for public facilities necessary to serve new development. The city council's designee may affirm, reject or revise the decision of the fee administrator, providing written findings of fact and conclusions, within fifteen (15) days after hearing the appeal. The city council's designee shall modify the amount of the impact fee, credit, refund or reimbursement only if there is substantial evidence in the record that the fee administrator erred, based upon the methodologies contained in the impact fee study, this article and/or the capital improvements plans. The decision of the city council's designee shall be final.
(5) A fee payor may request that the city enter into mediation by a qualified independent party to address a disagreement related to the impact fee for new growth and development. If both parties agree to mediation, costs for the independent mediation service shall be shared equally by the fee payor and the city. Mediation may take place at any time during an appeals process and any time limitation relevant to an appeal shall be tolled. (Ord. 2671, 4-3-2007)
(1) The city has established a development impact fee advisory committee pursuant to Idaho Code § 67-8205. The advisory committee shall continue to be composed of not fewer than five (5) members appointed by the city council. Two (2) or more members of the advisory committee shall be active in the business of development, building or real estate. Two (2) or more members shall not be in the business of development, building, or real estate. The advisory committee shall serve in an advisory capacity to the city council and is established to:
A. Assist the city in adopting land use assumptions;
B. Review the capital improvements plans, and proposed amendments, and file written comments;
C. Monitor and evaluate implementation of the capital improvements plans;
D. File periodic reports, at least annually, with respect to the capital improvements plans and report to the city any perceived inequities in implementing the capital improvements plans or imposing the impact fees; and
E. Advise the city of the need to update or revise land use assumptions, the capital improvements plans, and development impact fees.
(2) The city shall make available to the advisory committee, upon request, all financial and accounting information, professional reports in relation to other development and implementation of land use assumptions, the capital improvements plans, and periodic updates of the capital improvements plans. (Ord. 2671, 4-3-2007; Ord. 3374, 12-6-2021)
(1) As used in this article, masculine, feminine or neuter gender and the singular or plural number shall each be deemed to include the others wherever and whenever the context so dictates; the word shall, will or must is always mandatory; the word may is permissive; and the word should indicates that which is recommended, but not required.
(2) Nothing in this article shall limit or modify the rights of any person to complete any development for which a lawful building permit was issued prior to the effective date hereof.
(3) Nothing in this article shall prevent the city from requiring a developer to construct reasonable project improvements in conjunction with a project.
(4) Nothing in this article shall limit the ability of the city to enter into intergovernmental agreements as provided in section 67-8204A, Idaho Code.
(5) The impact fees described in this article, and the administrative procedures of this article shall be reviewed at least once every five (5) years to ensure that: a) the demand and cost assumptions and other assumptions underlying such impact fees are still valid; b) the resulting impact fees do not exceed the actual costs of providing police, fire, and/or parks and recreation system improvements required to serve new growth and development; c) the monies collected in any impact fee fund have been and are expected to be spent for system improvements of the type for which such impact fees were paid; and d) such system improvements will benefit those developments for which the impact fees were paid.
(6) Violation of this article shall be subject to those remedies provided in this code. Knowingly furnishing false information to any official of the city charged with the administration of this article on any matter relating to the administration of this article including, without limitation, the furnishing of false information regarding the expected size or use of a proposed development, shall be a violation of this article.
(7) The captions used in this article are for convenience only and shall not affect the interpretation of any portion of the text of this article.
(8) If any paragraph, section, subsection, sentence, clause or phrase of this article is, for any reason, held to be invalid, inconsistent with the provisions of the Idaho impact fee act, section 67-8201 et seq., Idaho Code, unconstitutional and/or unenforceable, such provisions shall be deemed to be separate, distinct and independent and the remaining provisions of this article shall continue in full force and effect. (Ord. 2671, 4-3-2007)
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