A. In the calculation of development impact fees for a particular project, a credit or reimbursement shall be given for the present value of construction of system improvements or contribution or dedication of land or money required by the city from a developer for system improvements of the category for which the development impact fee is being collected, including such system improvements paid for pursuant to a local improvement district. Such credit or reimbursement shall not be given for project improvements.
B. If a developer is required to construct, fund or contribute system improvements in excess of the development project's proportionate share of system improvements costs, including such system improvements paid for pursuant to a local improvement district, the developer shall receive a credit on future impact fees or be reimbursed at the developer's choice for such excess construction, funding or contribution from development impact fees paid by future development which impacts the system improvements constructed, funded or contributed by the developer(s) or fee payer.
C. In the calculation of development impact fees for a particular project, a credit or reimbursement shall be given equal to the present value of all tax and user fee revenue generated by the developer, within the service area where the impact fee is being assessed and used by the governmental agency for system improvements of the category for which the development impact fee is being collected.
D. If a credit or reimbursement is due to the developer pursuant to this section, the city shall enter into a written agreement with the fee payer, negotiated in good faith, prior to the construction, funding or contribution. The agreement shall provide for the amount of credit or the amount, time and form of reimbursement.
E. No credits shall be given for the construction of local on site facilities, structures, improvements, or other project improvements required by zoning, subdivision, or other city regulations unless the improvement is identified in the capital improvements plan or there is a finding that the proposed improvements meet the same need as improvements identified in the capital improvements plan.
F. Any person requesting such credit or reimbursement shall submit his/her request in writing on a form provided by the city and present documentation of costs or payments for facilities to the city clerk for use in determining the amount of credit or reimbursement to be given. Requests for credit or reimbursement shall be submitted to the city clerk prior to issuance of a building permit or special use permit. The determination shall be made no more than forty five (45) days after complete documentation is submitted to the city clerk. Any appeal from such a determination by the city clerk shall be made pursuant to section 7-5-11 of this chapter.
G. Construction or development by the city shall be exempt from payment of the development impact fees provided for herein. Political subdivisions of the state which are legally eligible to receive the proceeds of development impact fees and which have entered into an agreement with the city to do so may be exempt from payment of development impact fees upon determination by the city clerk that the development or construction for which the fee would be charged is a system improvement within the capital improvements plan. Political subdivisions which are not legally eligible to receive development impact fee proceeds or which, although legally eligible, have not executed a cooperative agreement with the city regarding the use, collection and expenditure of development impact fee proceeds shall not be eligible for a development impact fee waiver unless they present a request for waiver to the city clerk which demonstrates that the development contemplated would not produce material impacts upon the public infrastructure for which development impact fees are to be collected and expended. Nonprofit charitable organizations may be exempt from payment of development impact fees upon showing that the construction or development activities undertaken by the charitable organization are for purposes of providing direct public benefit through construction of facilities or improvements to be used by the general public. Any request for waiver shall follow the procedures for appeal set forth in this chapter. (Ord. 211, 4-4-2006)