A. Credits to be issued. When a developer or their predecessor in title or interest has constructed system improvements of the same category as a Districts’ capital improvements element, or contributed or dedicated land or money towards the completion of system improvements of the same category as a Districts’ capital improvements element, and the District has accepted such construction, contribution or dedication, the District shall issue a credit against the Fire and/or EMS impact fees otherwise due for the same Districts’ capital improvements element in connection with the proposed development, as set forth in this section, credit shall be issued regardless of whether the contribution or dedication to system improvements was required by the Districts as a condition of development approval or was offered by the developer and accepted by the Districts in writing, and regardless of whether the contribution or dedication was contributed by the developer or by a local improvement district controlled by the developer.
B. Limitations. Credits against a Fire or EMS impact fee shall not be given for:
1. Project improvements; or
2. Any construction, contribution or dedication not agreed to in writing by the Districts prior to commencement of the construction, contribution, or dedication. Credits issued by the Districts for one capital improvement element may not be used to reduce the Districts’ impact fee due for a different capital improvement.
C. Valuation of credit at present value:
1. Land. Credit for qualifying land dedications shall, at the fee payer’s option, be valued at the present value of:
a. One hundred (100) percent of the most recent assessed value for such land as shown in the records of the county assessor; or
b. That fair market value established by a private appraiser acceptable to the District in an appraisal paid for by the fee payer.
2. Improvements. Credit for qualifying acquisition or construction of system improvements shall be valued by the District at the present value of such improvements based on complete engineering drawings, specifications, and construction cost estimates submitted by the fee payer to the District. The District administrator shall 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 the District as a more accurate measure of the value of the offered system improvements to the District.
D. When credits become effective:
1. Land. Approved credits for land dedications shall become effective when the land has been conveyed to the District in a form acceptable to the District, at no cost to the District, and has been accepted by the District. Upon request of the fee payer, the District shall issue a letter stating the amount of credit available.
2. Improvements. Approved credits for acquisition or construction of system improvements shall generally become effective when
a. All required construction has been completed and has been accepted by the District,
b. A suitable maintenance and warranty bond has been received and approved by the District, and
c. All design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable requirements of the District and the State of Idaho. Upon request of the fee payer, the District shall issue a letter stating the amount of credit available.
d. Acquisitions?
E. Credit request procedures:
1. Request. In order to obtain a credit against a Fire and/or EMS impact fee otherwise due, a fee payer shall submit to the City a written offer of request to dedicate to the District specific parcels of qualifying land or a written offer to contribute or construct specific system improvements to the District’s capital facilities in accordance with all applicable state or City design and construction standards, and shall specifically request a credit against the type of Fire and/or EMS impact fee for which the land dedication or system improvements is offered. The City shall then deliver the written offer of request to the District’s administrator by electronic mail to the appropriate Districts’ administrator.
2. Review. After receipt of the written offer of request for credit, the District administrator shall review the request and determine whether the land or system improvements offered for credit will reduce the costs of providing District capital facilities by an amount at least equal to the value of the credit. If the District administrator determines that the offered credit satisfies the criteria and will be acceptable to the board of commissioners, then the credit shall be issued. The District shall complete its review and determination of an application within thirty (30) days after receipt of an application for credit.
3. Credits exceeding fee amounts due. If the credit due to a fee payer pursuant to sections above, exceeds the Fire and/or EMS impact fee that would otherwise be due from the fee payer pursuant to the chapter (whether calculated through the Fee Schedule attached to the capital improvement plan or through an independent assessment), the fee payer may choose to receive such credit in the form of either:
a. A credit against future Fire and/or EMS impact fee due for the same system improvements; or
b. A reimbursement from Fire and/or EMS impact fees paid by future development that impacts the system improvements contributed or dedicated by the fee payer. Unless otherwise stated in an agreement with the fee payer, the Districts shall be under no obligation to use any District funds - other than Fire and/or EMS impact fees paid by other development for the same system improvements - to reimburse the fee payer for any credit in excess of Fire and/or EMS impact fees that are due.
4. Written agreement required. If credit or reimbursement is due to the fee payer pursuant to this section, the District shall enter into a written agreement with the fee payer, negotiated in good faith, prior to the contribution, dedication, or funding of the system improvements giving rise to the credit. The agreement shall provide for the amount of credit or the amount, time and form of reimbursement, and shall have a term not exceeding ten (10) years.
5. The District administrator’s determination on the written offer of request for credit shall be provided to the fee payer and the City by electronic mail. The Districts shall also include to the City, and instruction of the impact fee to collect from the fee payer, if, after the Districts’ acceptance of the request for credit, the impact fee differs from the Fee Schedule. (Ord. 637, 8-23-2022)