A. Proportionate Methodology: A development impact fee shall not exceed a proportionate share of the cost of system improvements determined in accordance with Idaho Code section 67-8207, as amended. Development impact fees shall be based on actual system improvement costs or reasonable estimates of such costs. The amount of the development impact fee shall be calculated using the methodology contained in the development impact fee study and as summarized in the schedule in section 15.16.130, exhibit A of this chapter.
B. Proportionate Share Determination:
1. All development impact fees shall be based on a reasonable and fair formula or method under which the development impact fee imposed does not exceed a proportionate share of the costs incurred or to be incurred by the city in the provision of system improvements to serve the new development. The proportionate share is the costs attributable to the new development after the city considers the following:
a. Any appropriate credit, offset or contribution of money, dedication of land or construction of system improvements;
b. 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;
c. That portion of general tax or other revenues allocated by the jurisdiction to system improvements; and
d. All other available sources of funding such system improvements.
2. In determining the proportionate share of the cost of system improvements to be paid by the developer, the following factors shall be considered by the city and accounted for in the calculation of the development impact fee:
a. The costs of existing system improvements within the service area;
b. The means by which existing system improvements have been financed;
c. The extent to which the new development will contribute to the cost of system improvements through taxation, assessments or developer or landowner contributions, or has previously contributed to the cost of system improvements through developer or landowner contributions;
d. The extent to which the new development is required to contribute to the cost of existing system improvements in the future;
e. The extent to which the new development should be credited for providing system improvements, without charge to other properties within the service area;
f. Extraordinary costs, if any, incurred in serving the new development;
g. The time and price differential inherent in a fair comparison of fees paid at different times; and
h. The availability of other sources of funding system improvements, including, but not limited to, user charges, general tax levies, intergovernmental transfers and special taxation.
C. Nonlisted Uses: If the proposed development is of a type not listed in section 15.16.130, exhibit A of this chapter, then the city shall apply the development impact fees applicable to the most nearly comparable type of land use listed in section 15.16.130, exhibit A of this chapter. The determination as to which type of development is most nearly comparable to the proposed development shall be made by referring to traffic generation rates for land uses published by Institute Of Transportation Engineers, and by identifying that land use listed in section 15.16.130, exhibit A of this chapter, whose traffic generation rates are most comparable to the proposed land use. If no traffic generation rate for the proposed land use appears in a publication of the Institute Of Transportation Engineers, or if it is not possible to determine which land use listed in section 15.16.130, exhibit A of this chapter has the most comparable traffic generation rates, then the most nearly comparable land use shall be determined by the development impact fee administrator based on comparison of other characteristics of the proposed land use (including employment or occupancy, the size of the facility, and the amount of parking to be provided) with the characteristics of those land uses listed in section 15.16.130, exhibit A of this chapter.
D. Mixed Uses: If the development for which a building permit is sought contains a mix of uses, the development impact fee will be calculated for each type of development based on net floor area.
E. Developer's Election: A developer shall have the right to elect to pay a project's proportionate share of system improvement costs by payment of development impact fees according to the fee schedule in section 15.16.130, exhibit A of this chapter as full and complete payment of the development project's proportionate share of system improvement costs, except as provided in Idaho Code section 67-8214(3), as amended. (Ord. 1204, 2016; Ord. 985 § 1, 2007)