A. Credits. A credit or reimbursement may be claimed for the present value of any System Improvements constructed by the Applicant, or for the Present Value of any dedication of land or money required by KCEMSS towards a System Improvement of the category for which the KCEMSS Impact Fee is collected including System Improvements paid for by the Applicant as a part of a local improvement district. Credit will also be given for the present value of all tax and user fee revenue paid by the Applicant within the Service Area that was assessed and used by KCEMSS for System Improvements of the category for which the KCEMSS Impact Fee is collected. Alternatively, an Applicant may request a reimbursement of KCEMSS Impact Fees paid as provided by this Section.
B. Limitations. Credits or reimbursements against a KCEMSS Impact Fee will not be given for Project Improvements. Credits issued for one Capital Improvements Element may not be used to reduce the impact fee due for a different Capital Improvement.
C. Requesting a Credit or Reimbursement. To request a credit or reimbursement against a KCEMSS Impact Fee, an Applicant must submit a request to KCEMSS to negotiate an agreement concerning the amount of the credit or reimbursement as required by Idaho Code § 67-8209(4) prior to submitting a Building Permit application with the City. The request should provide sufficient detail to allow KCEMSS to determine whether a credit or reimbursement is warranted.
D. Evaluation and Agreement. After receipt of the written request for credit or reimbursement, KCEMSS must review the request and determine whether the land or System Improvements meet the requirements of this Section and Idaho Code § 67-8209. If a credit or reimbursement is due, KCEMSS and the Applicant will negotiate an agreement, in good faith, setting forth the amount of credit or reimbursement due the Applicant, the time and form of the credit or reimbursement, and a term not exceeding ten (10) years. KCEMSS must complete its review and determination of an application within thirty (30) days after receipt of an application for credit or reimbursement.
E. Valuation. Credit or reimbursement will be given for the present value of the land dedication or improvement as follows:
1. Credit for qualifying land dedications will, at the Applicant’s option, be valued at one hundred percent (100%) of the most recent assessed value for such land as shown in the records of the county assessor, or the fair market value established by a private appraiser acceptable to KCEMSS in an appraisal paid for by the Applicant.
2. Credit for qualifying acquisition or construction of System Improvements will be valued by KCEMSS at the present value of such improvements based on complete engineering drawings, specifications, and construction cost estimates submitted by the Applicant to KCEMSS. KCEMSS will determine the amount of credit due based on the information submitted, or, if it determines that such information is inaccurate or unreliable, then on alternative engineering or construction costs acceptable to KCEMSS as a more accurate measure of the value of the offered System Improvements to KCEMSS.
F. Credits Exceeding Fee Amounts Due. If the credit due to an Applicant exceeds the KCEMSS Impact Fee that would otherwise be due from the Applicant pursuant to this Chapter, the Applicant may choose to receive such credit in the form of either:
1. A credit against future KCEMSS Impact Fees for the same category of System Improvements; or
2. A reimbursement from KCEMSS Impact Fees paid by future Development that impacts the System Improvements contributed or dedicated by the Applicant.
G. Final Determination of Credit and Payment of Reimbursement. KCEMSS’s determination of whether a credit or reimbursement is due is final, and KCEMSS is solely responsible for the determination and payment of any reimbursement to the Applicant. (Ord. 3717, 6-6-2023)