16.04.074   Park land dedication.
   Dedication of land for park or playground purposes in areas annexed or master planned into the city.
   A.   When any land with the exception of highway commercial, industrial and medical zoned property is annexed or master planned into the city limits of this city, the person or persons requesting such annexation or master planning shall dedicate an area equal to five (5) percent of the land so annexed or master planned to be set aside for use as parks or playgrounds, under the jurisdiction of the City of Custer.
   B.   The location of such park and playground land shall be determined by the park and recreation board (hereinafter called board). In the event the owners of the land to be annexed or master planned are unsatisfied with the decision of the board, an appeal to the city council may be taken within 30 days after notification to the owner in writing by the board.
   C.   The board upon approval of the city council may allow the owner to donate a sum in cash equal to five (5) percent of the value of the property to be annexed or master planned (but in no event less than $100.00) in lieu of dedication of land. Such decision shall be solely at the discretion of the board upon approval of the city council. The value shall be determined by the director of equalization and if not accepted by the owner, the valuation may be appealed to the city council within 10 days after notification to the owner in writing by the board.
   D.   This chapter shall not apply to forced annexation unless specifically set out in the annexation resolution.
   E.   Monies derived from this section shall be restricted for the sole purpose of park and playground acquisition and/or development.
   F.   Action, determination or dedication under this section may be deferred by the board until the latter of the annexation or master planning of the property in question is complete. (Ord. 701, 2011)