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   7.11.14   Offsets; TDF Agreements
      The Town shall grant offsets to transportation development fees for eligible qualifying road improvements that exceed the requirements for a collector road in accordance with this section. There shall be no other offsets to transportation development fees.
      (A)   Where a development includes an eligible qualifying road improvement, the Town and the developer, by mutual consent, may enter into a TDF Agreement regarding the terms of the participation of the developer in the construction or financing of such improvement. Such agreement may provide for offsets to the developer for his or her participation in the financing and/or construction of the road. Offsets granted for qualifying road improvements shall be eligible up to the maximum amount of TDF fees for the development or eligible construction costs, whichever is least. Offsets shall be granted for a development only after a TDF agreement has been executed, and the offsets may not be transferred to another development project.
      (B)   The TDF Agreement shall be on a form approved by the Town Council and shall include:
         (1)   The estimated eligible excess costs of right-of-way acquisition and the estimated eligible excess construction costs;
         (2)   An estimated offset amount and cash reimbursement amount, if any;
         (3)   The land development project for which the offset may be used;
         (4)   A requirement that the developer must solicit bids in accordance with Article 8 of Chapter 143 of the N.C. General Statutes;
         (5)   A requirement that the qualifying road improvement be designed and completed to Town standards; and
         (6)   Such other terms and conditions as deemed necessary by the Town Council.
      (C)   The amount of any offset is calculated by adding the eligible excess costs of right-of-way acquisition and the eligible excess construction costs.
         (1)   Eligible excess costs of right-of-way means the value of the road right-of-way dedicated by the developer to the Town that is required by the Comprehensive Transportation Plan in excess of a collector street for a qualifying road improvement. The value of the road right-of-way to be used in this calculation shall be the actual sale value of the land, if the land has been sold within the last three (3) years before dedication; if the land has not sold within the last three (3) years before the dedication, the applicable value shall be determined by professional appraisal. The appraisal shall be performed in accordance with the Town's Standard Procedures.
         (2)   Eligible excess construction costs means the actual construction costs in excess of those for a collector street and equal to the lowest responsible, responsive bid amount plus or minus the cost of any change orders approved by the Town. Final eligible excess construction cost may not be determined until after acceptance of the qualifying road improvements by the Town.
      (D)   Offsets will not be credited for any road construction that exceeds the standards of the Town's Standard Specifications and Details Manual .