3.36.040: IMPACT FEE CALCULATIONS:
   A.   The city council, by this chapter, approves impact fees in accordance with the written impact fee analyses.
      1.   In calculating the impact fee, the city has included the construction costs, land acquisition costs, costs of improvements, fees for planning, surveying, and engineering services provided for and directly related to the construction of system improvements, and debt service charges if the city might use impact fees as a revenue stream to pay principal and interest on bonds or other obligations to finance the cost of system improvements.
      2.   The city has held a public hearing on February 18, 2020, and a copy of the ordinance codified herein was available in its substantially final form at Logan City Hall, 290 North 100 West, the Logan City Library and City of Logan website, at least ten (10) days before the date of the hearing, all in conformity with the requirements of Utah Code Annotated § 10-9a-205.
      3.   This chapter adopting or modifying an impact fee will contain such detail and elements as deemed appropriate by the city council, including a designation of the service area within which the impact fees are to be calculated and imposed. The city service area will be the service area included in this analysis, which is defined as all of the areas within the corporate limits and jurisdictional boundaries of the city.
      4.   The standard impact fee may be adjusted at the time the fee is charged in response to unusual circumstances or to fairly allocate costs associated with impacts created by a development activity or project. The standard impact fee may also be adjusted to ensure that impact fees are imposed fairly for affordable housing projects, in accordance with the local government’s affordable housing policy, and other development activities with broad public purposes. The impact fee assessed to a particular development may also be adjusted should the developer supply sufficient written information and/or data to the city showing a discrepancy between the fee being assessed and the actual impact on the system.
      5.   To the extent that new growth and development will be served by previously constructed improvements, the city’s impact fees may include public facility costs and outstanding bond costs related to the public facilities improvements previously incurred by the city. These costs may include all projects included in the impact fee facilities plan which are under construction or completed but have not been utilized to their capacity. Any future debt obligations determined to be necessitated by growth activity will also be included to offset the costs of future capital projects.
   B.   A developer, including a school district or charter school, may be allowed a credit against impact fees for any dedication of land for system improvements, a dedication of a public facility that will result in a reduced need for system improvements, or improvement to land or new construction of system improvements provided by the developer provided that it is: 1) identified in the city’s impact fee facilities plan and 2) required by the city as a condition of approving the development activity. Otherwise, no credit may be given.
   C.   The city will establish separate interest bearing ledger accounts for each type of public facility for which an impact fee is promulgated in accordance with the requirements of the impact fees act and deposited in the appropriate ledger account. Interest earned on each fund or account shall be segregated to that account. Impact fees collected prior to the effective date hereof need not meet the requirements of this section.
      1.   At the end of each fiscal year, the city shall prepare a report on each fund or account generally showing the source and amount of all monies collected, earned and received by the fund or account and each expenditure from the fund or account.
      2.   The city may expend impact fees covered by this chapter only for system improvements that are: a) public facilities identified in the city’s impact fee facilities plan and b) of the specific public facility type for which the fee was collected.
      3.   Impact fees collected pursuant to the requirements of this chapter are to be expended, dedicated or encumbered for a permissible use within six (6) years of the receipt of those funds by the city, unless the city council directs otherwise. For purposes of this calculation, the first funds received shall be deemed to be the first funds expended.
      4.   The city may hold previously dedicated or unencumbered fees for longer than six (6) years if it identifies in writing: a) an extraordinary and compelling reason why the fees should be held longer than six (6) years and b) an absolute date by which the fees will be expended.
   D.   The city shall refund any impact fees paid by a developer plus interest actually earned when: 1) the developer does not proceed with the development activity and files a written request for a refund; 2) the fees have not been spent or encumbered; and 3) no impact has resulted. An impact that would preclude a developer from a refund from the city may include any impact reasonably identified by the city, including, but not limited to, the city having sized facilities and/or paid for, installed and/or caused the installation of facilities based in whole or in part upon the developer’s planned development activity even though that capacity may, at some future time, be utilized by another development.
   E.   The impact fees authorized hereby are separate from and in addition to user fees and other charges lawfully imposed by the city and other fees and costs that may not be included as itemized component parts of the impact fee schedule. In charging any such fees as a condition of development approval, the city recognizes that the fees must be a reasonable charge for the service provided.
   F.   Unless the city is otherwise bound by a contractual requirement, the impact fee shall be determined from the fee schedule in effect at the time of payment in accordance with the provisions of section 3.36.060 of this chapter.
   G.   The city will collect the impact fees at the time of building permit issuance. The fees will be calculated by the city.
   H.   Should any developer undertake development activities such that the ultimate density or other impact of the development activity is not revealed to the city, either through inadvertence, neglect, a change in plans, or any other cause whatsoever, and/or the impact fee is not initially charged against all units or the total density within the development, the city shall be entitled to charge an additional impact fee to the developer or other appropriate person covering the density for which an impact fee was not previously paid. (Ord. 13-01, 2013; amd. Ord. 20-03, 2-18-2020)