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(1) In lieu of calculating the amount of the development impact fee using the impact fee schedules in this chapter, an individual assessment of impact fees is permitted.
A. Individual Assessment Process: A fee payer may file a written request for an individual assessment of the development prior to the receipt of a building permit or other necessary approvals or entitlements from Canyon County. A request for an individual assessment process shall involve consideration of studies, data, and any other relevant information submitted by the fee payer to adjust the amount of the impact fee.
1. Each individual assessment request and supporting documentation submitted by the fee payer shall be based on the same level of service standards and unit costs for system improvements used in the applicable capital improvements plan, shall use an average cost (not a marginal cost) methodology, and shall document the relevant methodologies and assumptions used.
2. Each individual assessment request delivered to the County may then be accepted, rejected, or accepted with modifications as the basis for calculating the impact fee. The criteria for acceptance, rejection or acceptance with modifications shall be whether the individual assessment is a more accurate measure of demand for system improvements element(s) created by the proposed development, or the costs of those facilities, than the applicable fee shown in the fee schedule, based on the standards in § 67-8207, Idaho Code.
3. The impact fee administrator shall issue a written decision within thirty (30) days following receipt of a completed request for individual assessment together with all supporting information from the fee payer, so as not to unreasonably delay the developer's (fee payer's) subsequent applications to the County for building permits.
4. The decision on an application for an individual assessment shall include an explanation of the calculation of the impact fee, shall specify the system improvement(s) for which the impact fee is intended to be used, and shall include an explanation of those factors identified in Idaho Code § 67-8207. The impact fee administrator shall provide notice of final determination of an individual assessment to the fee payer and County.
5. If an individual assessment is accepted or accepted with modifications by the County then the impact fee due under this chapter for such development shall be calculated according to such individual assessment. (Ord. 20-018, 6-22-2020)
Credits or reimbursements due to a fee payer pursuant to this section must be based upon a written agreement with the County and impact fee recipient negotiated in good faith, prior to the construction, funding or contribution made by the fee payer which written agreement shall provide for the amount of credit or the amount, time and form of reimbursement. Subject to this written agreement, a fee payer shall receive credit or reimbursement for the present value of any system improvement, the value of dedication of real property to the impact fee recipient, or other contribution required by the County and impact fee recipient from the developer for system improvements of the category for which the impact fee is being collected, including system improvements paid for pursuant to a local improvement district.
(1) Limitations: All offsets and credits against impact fees shall be subject to the following limitations and shall be granted based on this chapter:
A. No offset or credit shall be given for the dedication or construction of project improvements or site related facilities.
B. A fee payer shall not receive an offset or credit in excess of that amount to be collected from the assessed impact fee.
C. The unit costs used to calculate the offsets or credits shall not exceed those assumed for the capital improvements included in the CIP(s) for the category of facility within the service area for which the impact fee is imposed.
D. An offset or credit shall lapse ten (10) years after receipt of the first building permit issued after the effective date of this chapter or within such period as may be otherwise agreed to by written agreement.
E. The County will not reimburse the property owner or fee payer for an offset or credit when no impact fees for the new development can be collected pursuant to this chapter or for any amount exceeding the total impact fees due for the new development for the category of capital improvement.
F. The amount of any offset or credit shall not include the amount attributable to participation by the County in the development.
(2) Application: An offset or credit associated with a plat shall be applied to an impact fee at the time of application for the first building permit for the subject property and will continue to be applied until the offset or credit is exhausted for that development. (Ord. 20-018, 6-22-2020)
(1) General Provisions:
A. Accounting Principles: The calculation of a development impact fee shall be in accordance with generally accepted accounting principles. A development impact fee shall not be deemed invalid because payment of the fee may result in an incidental benefit to owners or developers within the service area other than the fee payer.
B. Levels Of Service: The impact fee shall be calculated on the basis of levels of service for public facilities in the applicable adopted capital improvement plan that are applicable to existing development as well as new growth and development. The construction, improvement, expansion or enlargement of new or existing public facilities for which the impact fee is imposed shall be attributable to the capacity demands generated by the new development.
(2) Methodology; Proportionate Methodology: The impact fee shall not exceed a proportionate share of the cost of the system improvements determined in accordance with Idaho Code § 67-8207, as it may be amended. Impact fees shall be based on actual system improvements costs or reasonable estimates of such costs. The amount of the impact fee shall be calculated using the methodology contained in the adopted capital improvements plan.
(3) Proportionate Share Determination:
A. The impact fee shall be based on a reasonable and fair formula or method under which the impact fee imposed does not exceed a proportionate share of the costs incurred or to be incurred in the provision of system improvements to serve the new development. The proportionate share is the costs attributable to the new development after considering the following:
1. Any appropriate credit, offset or contribution of money, dedication of land or construction of system improvements;
2. Payments reasonably anticipated to be made by or as a result of a new development in the form of user fees and debt service payments;
3. That portion of general tax or other revenues allocated to system improvements; and
4. All other available sources of funding such system improvements.
B. In determining the proportionate share of the cost of system improvements to be paid by the fee payer, the following factors shall be considered and accounted for in the calculation of the impact fee:
1. The costs of existing system improvements within the service area;
2. The means by which existing system improvements have been financed;
3. The extent to which the new development will contribute to system improvements costs through taxation, assessments, or developer or landowner contributions, or has previously contributed to system improvements costs through fee payer contributions;
4. The extent to which the new development is required to contribute to the cost of existing system improvements in the future;
5. The extent to which the new development should be credited for providing system improvements, without charge to other properties within the service area;
6. Extraordinary costs, if any, incurred in serving the new development;
7. The time and price differential inherent in a fair comparison of fees paid at different times; and
8. The availability of other sources of funding system improvements including, but not limited to, user charges, general tax levies, intergovernmental transfers and special taxation. (Ord. 20-018, 6-22-2020)
(1) Board's development service director may make a preliminary determination of extraordinary impact during local land use planning act proceedings, chapter 65, title 67, Idaho Code, or prior to the issuance of a building permit. The County shall notify the impact fee administrator of such determination and the impact fee administrator shall review and determine whether or not a development application will impose extraordinary impact.
(2) Within thirty (30) days after impact fee administrator's receipt from the County of the development application, the impact fee administrator will notify the fee payer and the County of the impact fee administrator's initial determination that the development may impose an extraordinary impact. Such notice shall include that a supplemental study, at the fee payer's expense will be required.
(3) Within thirty (30) days following the designation of a development with extraordinary impact, the impact fee administrator shall meet with the fee payer to discuss whether the fee payer wants to: (a) pay for the supplemental study necessary to determine the system improvements costs related to the proposed development; (b) modify the proposal to avoid generating extraordinary impact; or (c) withdraw the application for certification, or development approval.
(4) If the fee payer agrees to pay for the supplemental study required to document the proposed development's proportionate share of system improvements costs, then the impact fee administrator and the fee payer shall jointly select an individual or organization acceptable to both to perform such study. The fee payer shall enter into a written agreement with such individual or organization to pay the costs of such study. Such agreement shall require the supplemental study to be completed within thirty (30) days of such written agreement, unless the fee payer agrees to a longer time.
(5) Once the study has been completed, the fee payer may choose to: (a) pay the proportionate share of system improvements costs documented by the supplemental study; or (b) modify the proposed development to reduce such costs; or (c) withdraw the application. The impact fee administrator shall notify the County of the fee payer's choice within fifteen (15) days of the fee payer's decision.
(6) If the fee payer agrees to pay the system improvements costs documented in the supplemental study, that agreement shall be reduced to writing between the County, impact fee recipient, and the fee payer prior to review and consideration of any application for any development approval or building permit related to the proposed development.
(7) Notwithstanding any agreement by the fee payer to pay the proportionate share of system improvements costs documented by the supplemental study, nothing in this chapter shall obligate the County to approve development that results in an extraordinary impact. (Ord. 20-018, 6-22-2020)
(1) Duty To Refund:
A. An impact fee shall be refunded to a fee payer, or successor in interest, in the following circumstances:
1. Service is available but never provided;
2. A building permit, or permit for installation of a manufactured home, is denied or abandoned;
3. The fee payer pays an impact fee under protest and a subsequent review of the fee paid or the completion of an individual assessment determines that the fee paid exceeded the fee payer's proportionate share;
4. The impact fee is collected and the impact fee was not appropriated or expended pursuant to the act.
B. Any impact fee paid shall be refunded if the system improvements in accordance with this chapter have not commenced construction, or funds appropriated for such construction, within eight (8) years after the date on which such fee was collected. Any refund due shall be paid to the owner of record of the parcel for which the impact fee was paid. Impact fees may be held for longer than eight (8) years but in no event longer than eleven (11) years from the date collected if it is identified in writing: (a) a reasonable cause why the fees should be held longer than eight (8) years; and (b) an anticipated date by which the fees will be expended. In this event the impact fees so identified shall be refunded in accordance with the written statement if construction has not commenced, or funds are not appropriated for such construction, on or before the date identified in such writing.
C. After an impact fee has been paid pursuant to this chapter and after a certificate of occupancy has been issued by the County, no refund of any part of such fee shall be made if the project for which the fee was paid is later demolished, destroyed, or is altered, reconstructed, or reconfigured so as to reduce the size of the project or the number of units in the project.
D. Each refund shall include a refund of interest at one-half (½) the legal rate provided for in Idaho Code § 28-22-104 from the date on which the fee was originally paid.
(2) Process: The impact fee administrator shall make a determination of whether a refund is due within thirty (30) days after receipt of a written request for a refund from the fee payer, successor in interest, or an owner of record of the property for which the fee was paid. When the right to a refund exists, the refund shall be made within ninety (90) days after the determination that a refund is due. (Ord. 20-018, 6-22-2020)
Expenditures of impact fees collected under this chapter, including interest earned, shall be made only for system improvements and either within or for the benefit of the service area for which the impact fee was collected in accordance with the capital improvements plan and as authorized by the Idaho development impact fee act. Impact fees shall not be used for any purpose other than system improvement costs to create additional improvements to serve new growth. A portion of each impact fee collected may be designated as a surcharge for reimbursement for the cost of preparing the capital improvements plan in accordance with Idaho Code § 67-8208. The surcharge shall not exceed the development's proportionate share of the cost of preparing the capital improvements plan. (Ord. 20-018, 6-22-2020)
Appeal Of Administrative Decisions By Fee Payer: Except for the determination of an individual assessment, a fee payer may appeal a final decision of the impact fee administrator by filing a written notice of administrative appeal with the board of county commissioners within thirty (30) days of: 1) a written decision by the impact fee administrator; or 2) the acceptance of payment of the impact fee under protest. The appeal shall contain a written explanation of the appeal and documentation to be considered by the board. A fee payer may pay an impact fee under protest in order to obtain a building permit and shall not be precluded from exercising the right of appeal as provided herein.
(1) Except as otherwise provided in this chapter, a decision of the impact fee administrator may be appealed by the developer or fee payer to the board for the following reasons:
A. The applicability of an impact fee to the new development;
B. The method of calculating the amount of the impact fee;
C. The availability or the amount of the offset or credit;
D. The application of the offset or credit against the impact fee due; or
E. The amount of a refund due.
(2) The burden of proof shall be on the fee payer to demonstrate that the impact fee administrator's decision is in error. Following a hearing on the appeal, the board shall issue a written decision within thirty (30) days of the conclusion of the hearing. The written decision of the board shall constitute the final decision.
(3) The board shall schedule the appeal hearing as soon as practical. The board may affirm, reject, or revise the decision of the impact fee administrator and shall issue a written decision providing findings of fact and conclusions of law supporting the decision. The written decision of the board shall be mailed to the impact fee administrator and the fee payer.
(4) Mediation: At any time during the appeal process, the fee payer and the board may voluntarily enter into mediation with respect to any disagreement related to the impact fee for a proposed development. Mediation shall be conducted by a qualified independent party selected by mutual agreement. The cost of such mediation will be shared equally by the fee payer and board. (Ord. 20-018, 6-22-2020)