A.   All Fees: The following shall be exempted from the payment of all impact fees:
      1.   Replacement of a structure or mobile home with a new structure or mobile home of the same size and use at the same site or lot when such replacement occurs within twelve (12) months of the demolition or destruction of the prior structure or the removal of the mobile home.
      2.   Alterations, expansion, enlargement, remodeling, rehabilitation or conversion of an existing unit where no additional units are created and the use is not changed.
      3.   The construction of accessory structures that will not create significant impacts on the planned facilities.
      4.   Miscellaneous accessory improvements to use, including, but not limited to, fences, walls, swimming pools and signs.
      5.   Demolition or moving of a structure.
   B.   Parks And Recreation Fees: The following shall be exempted from the payment of the parks and recreation impact fees:
      1.   The construction of public school facilities.
      2.   The construction of private school facilities; provided, that comparable open space or recreational facilities are made available to the public at such facility.
      3.   Nonresidential construction.
   C.   Voluntary Agreement Between City And Developer: Except as otherwise provided, pursuant to the terms of a voluntary agreement entered into between the city and a developer, the payment of fees, the dedication of land, or the construction of planned facilities by the developer pursuant to the terms of a voluntary agreement negotiated with the city, with specific reference to the improvements identified in the capital facilities plan and in anticipation of the imposition of impact fees, and entered into between the city and a developer prior to the effective date hereof, shall be deemed to be complete mitigation for the impacts of the specific development on the planned facilities. The units in such development may be charged a reduced fee pursuant to an independent fee calculation under section 14-1-15 of this chapter. The developer shall provide to the building official documentation demonstrating compliance with the terms of the voluntary agreement.
   D.   Determination Of Exemption: The impact fee administrator shall be authorized to determine whether a particular development activity falls within an exemption identified in this section, in any other section or under other applicable law. Determinations of the impact fee administrator shall be in writing and shall be subject to the appeals procedures set forth in this chapter.
   E.   Low Income Housing: Upon the determination of the city council, low income housing, as defined by the state, and other development activities with broad public purposes, may be exempted from the payment of an impact fee, provided one or more sources of funds, other than impact fees, can be identified to pay for the exempted development activity. (Ord. 2013-07, 5-28-2013, eff. 9-1-2013)