9-2-7: CALCULATION OF IMPACT FEE:
   A.   The city shall calculate the amount of the impact fee due for each building permit and manufactured/mobile home installation permit by the procedure set forth in the "report".
   B.   The calculation of a development impact fee shall be in accordance with generally accepted accounting principles. A development impact fee shall not be deemed invalid because payment of the fee may result in an incidental benefit to owners or developers within the service area other than the person paying the fee.
   C.   A development impact fee shall be calculated on the basis of the performance standard for public facilities adopted in this chapter and in the "report" that are applicable to existing development as well as new growth and development. The construction, improvement, expansion or enlargement of new or existing public facilities for which a development impact fee is imposed must be attributable to the capacity demands generated by the new development.
   D.   If the development for which a building permit is sought contains a mix of uses, the impact fee will be calculated for each type of use.
   E.   Prior to making an application for a building permit or manufactured/mobile home installation permit, a prospective applicant may request in writing a written certification of the development impact fee schedule or individual assessment for a particular project which shall establish the development fee for a period of one year from the date of certification. The certification shall include an explanation of facilities considered under Idaho Code section 67-8207. The certification shall specify the system improvement(s) for which the impact fee is intended to be used.
   F.   Individual assessment of impact fees is permitted in situations where the fee payer can demonstrate by clear and convincing evidence that the established impact fee is inappropriate.
      1.   Individual assessments of development impact fees may be made by application to the city administrator, or his or her duly designated agent, prior to receiving building permits, manufactured/mobile home installation permits, or other necessary approvals from the city. The city administrator, or his or her duly designated agent, shall evaluate such individual assessments under the guidelines provided for in subsection F4 of this section. If the guidelines are met, the individual assessment shall be approved by the city administrator, or his or her duly designated agent. Any decision regarding a request for an individual assessment shall be provided in writing to the applicant and a copy of said decision, along with supporting documentation, shall be provided to the city council within thirty (30) days of the decision.
      2.   Late applications for individual assessments may be submitted within thirty (30) days after the receipt of a building permit only if the fee payer makes a showing that the facts supporting such application were not known or discoverable prior to receipt of a building permit and that undue hardship would result if said application is not considered.
      3.   The city administrator, or his or her duly designated agent, shall render a written decision regarding the individual assessment and forward it to the city council within thirty (30) days of the date a complete application is submitted. The decision of the city administrator, or his or her duly designated agent, shall establish the impact fee for the project in question for a period of one year from the date said decision becomes final.
      4.   The city administrator, or his or her duly designated agent, shall evaluate an application for individual assessment and may approve the same if fee payer has shown by clear and convincing evidence that the established impact fee is inappropriate and that the following facts and conditions exist:
         a.   Exceptional or extraordinary circumstances or conditions apply to the development that do not apply generally to other properties in the vicinity of the development.
         b.   An individual assessment is necessary for the reasonable and acceptable development of the property.
         c.   The approval of the individual assessment will not be materially detrimental to the public welfare or injurious to property in the vicinity in which the development is located.
         d.   The approval of the individual assessment will not adversely affect the capital improvement plan for the city.
      5.   Appeals to the city administrator's, or his or her duly designated agent's, determination of individual assessment shall be made to the city council by the filing of an appeal with the city clerk within thirty (30) days of the date of mailing, faxing or personal delivery of written notice of the decision of the city administrator, or his or her duly designated agent. Final determination regarding the appeal of individual assessments shall be made by the city council. (Ord. 412, 3-14-2006)