(A) The city may offset the present value of any system-related facilities, pursuant to rules established in this section, which have been dedicated to and have been received by the city, including the value of capital improvements constructed pursuant to an agreement with the city as set forth in § 153.48, against the value of the impact fee due for that category of capital improvement.
(B) Any subdivision which has paid a perimeter street fee pursuant to the provisions of the city subdivision ordinance shall be exempt from the payment of a roadway impact fee for that development as the City Council has determined that it is appropriate to give a 100% credit for roadway fee payments to such developments. A development that has received a refund of a perimeter street fee payment pursuant to § 10B of the city subdivision ordinance shall not be entitled to such a credit. A subdivision that has received only preliminary plat approval on the effective date of this chapter and has been identified as being subject to the payment of a perimeter street fee prior to final plat approval shall be required to pay the perimeter street fee prior to final plat release but shall not be assessed roadway impact fees if the perimeter street fee is paid within 12 months following the effective date of this chapter. A development that has not paid its perimeter street fee within 12 months following the effective date of this chapter shall lose its exemption and shall be assessed an impact fee in the same manner as any other development of a comparable character. Contemporaneously with the consideration of this chapter, the City Council is contemplating an amendment of the subdivision control ordinance to delete the requirement for certain subdivisions to pay perimeter street fees unless the fee has already been assessed in a preliminary or final plat approval prior to the effective day of this chapter.
(C) The city shall credit impact, pro rata, acreage or lot fees which have been paid pursuant to other city ordinances prior to the effective date of this chapter against the value of impact fees due for that category of capital improvement, subject to guidelines established by the city.
(D) All offsets and credits against impact fees shall be subject to the following limitations and shall be granted based on this chapter and additional standards promulgated by the city which may be adopted as administrative guidelines.
(1) No offset or credit shall be given for the dedication or construction of site-related facilities.
(2) The unit costs used to calculate the offsets shall not exceed those assumed for the capital improvements included in the Capital Improvements Plan for the category of facility within the service area for which the impact fee is imposed.
(3) If an offset or credit applicable to a plat has not been exhausted within ten years from the date of the acquisition of the first tap purchase made after the effective date of this chapter or within such period as may be otherwise designated by contract, the offset or credit shall lapse.
(4) In no event will the city reimburse the property owner or developer for an offset or credit when no impact fees for the new development can be collected pursuant to this chapter or for any value exceeding the total impact fees due for the development for that category of capital improvement, unless otherwise agreed to by the city.
(E) An applicant for new development must apply for an offset or credit against impact fees due for the development either at or before the time of fee payment, unless the city agrees to a different time. The applicant shall file a petition for offsets or credits with the city on a form provided for such purpose. The contents of the petition shall be established by administrative guidelines. The city must provide the applicant, in writing, with a decision on the offset or credit request, including the reasons for the decision. The decision shall specify the maximum value of the offset or credit which may be applied against an impact fee, which value and the date of the determination shall be associated with the plat for the new development.
(F) The available offset or credit associated with the plat shall be applied against an impact fee in the following manner.
(1) The offset or credit shall be prorated equally among all living units equivalent (LUE), as calculated in § 153.09, and remain applicable to the LUE's, to be applied at time of filing and acceptance of an application for a building permit or tap purchase, as appropriate, against impact fees due.
(2) If the total number of LUE's used by the city in the original offset or credit calculation described in subsection (F)(1) is eventually exceeded by the number of total LUE's realized by the actual development, the city may, at its sole discretion, collect the full impact fee exclusive of any associated offset or credits for the excess LUE's.
(3) At its sole discretion, the city may authorize alternative credit or offset agreements upon petition by the owner in accordance with guidelines promulgated by the city.
(Ord. 1293, passed 12-14-99)