10.1.4: FINDINGS:
   (A)   McCall Fire Protection District (“the District”) is a taxing District organized and existing by virtue of Chapter 14 of Title 31, Idaho Code, and the District’s boundaries include all areas within the City limits of the City and areas surrounding the City; and
   (B)   The District’s duty and responsibility is to provide protection of property against fire the enforcement of the fire codes and other rules that are adopted by the state fire marshal; and to provide for the protection and preservation of life; and
   (C)   The City is experiencing considerable growth and Development; and
   (D)   The purposes of the Act [I.C. § 67-8202] are as follows:
      1.   Ensure that adequate Public Facilities are available to serve new growth and Development; and
      2.   Promote orderly growth and Development by establishing uniform standards by which local governments, such as the City and the District, may require those who benefit from new growth and Development to pay [development impact fees] their Proportionate Share of the costs of new Public Facilities needed to serve that new growth and Development; and
      3.   Establish minimum standards for adoption of development impact fee ordinances by cities; and
      4.   Ensure that those who benefit from new growth and Development are required to pay no more than their Proportionate Share of the cost of Public Facilities needed to serve that new growth and Development and to prevent duplicate and ad hoc Development Requirements; and
      5.   To empower cities to adopt ordinances to impose development impact fees.
   (E)      The Act does not authorize the District to enact a development impact fee ordinance; and
   (F)   The Act does provide, pursuant to I.C. § 67-8204A, in circumstances where the City and the District are both affected by considerable growth and Development as is occurring within the City, that the City and the District may enter into the Intergovernmental Agreement for the purpose of agreeing to collect and expend development impact fees for System Improvements which provides for a new funding mechanism for those System Improvements Costs incurred by the District to meet the demand and growth occurring within the City, and which promotes and accommodates orderly growth and Development, and protects the public health, safety and general welfare of the residents within the boundaries of the City; and
   (G)   New growth within the City imposes and will impose increasing and excessive demands upon the existing District’s capital facilities; and
   (H)   New growth within the City is expected to continue, and will place ever-increasing demands on the District to provide and expand the District’s capital facilities to serve that new growth; and
   (I)   The tax revenues generated from new Development within the City are often insufficient to provide the necessary improvements and expansion of existing District’ capital facilities to accommodate for that new growth; and
   (J)   Section 67-8204A of the Act authorizes the City to adopt an impact fee system and to enter into the Intergovernmental Agreement with the District to offset, recoup, or reimburse the portion of the costs of needed improvements to the District’s capital facilities caused by new growth and Development in the City; and
   (K)   The creation of an equitable impact fee system facilitated by the Intergovernmental Agreement with the District will promote the purposes set forth in the Act, in that it would: (a) ensure that adequate District Capital Facilities are available to serve new growth and Development; (b) promote orderly growth and Development by establishing uniform standards by which the City may require that those who benefit from new growth and Development pay a Proportionate Share of the cost of new District Capital Facilities needed to serve new growth and Development in the City; (c) establish minimum standards for the adoption of District impact fees; (d) ensure that those who benefit from new growth and Development are required to pay no more than their Proportionate Share of the cost of District Capital Facilities needed to serve new growth and Development in the City; and (e) prevent duplicate and ad hoc Development Requirements in the City; and
   (L)   The Capital Improvements Plan contains the Capital Improvements planned by the District during the term of the Capital Improvements Plan, and such element has been developed in conformance with the requirements Chapter 82 of Title 67, Idaho Code; and
   (M)   The Capital Improvements Plan sets forth reasonable methodologies and analyses for determining the impacts of various types of new Development on the District’s capital facilities and determines the cost of acquiring or constructing the improvements necessary to meet the demands for such facilities created by new Development; and
   (N)   In accordance with Idaho Code, the Capital Improvements Plan was based on actual System Improvement Costs or reasonable estimates of such costs. In addition, the Capital Improvements Plan uses a fee calculation methodology that is net of credits for the Present Value of revenues that will be generated by new growth and Development based on historical funding patterns and that are anticipated to be available to pay for System Improvements, including taxes, assessments, user fees, and intergovernmental transfers; and
   (O)   The District impact fees established by this title are based on the Capital Improvements Plan, and do not exceed a proportionate share of System Improvement Costs to serve new Development that will pay the District Impact Fees; and
   (P)   The District’s capital facilities, included in the calculation of fees in the Capital Improvements Plans, will benefit all new residential Development throughout the City, and it is therefore appropriate to treat all areas of the City as a single Service Area for purposes of calculating, collecting, and spending the District Impact Fees collected from Developers; and
   (Q)   There is both a rational nexus and a rough proportionality between Development impacts created by each type of Development covered by this title, the development impact fees assessment of such Development covered by this title, and the development impact fees that such Developer will be required to pay; and
   (R)   This title creates a system by which development impact fees paid by Developers will be used to finance, defray, or reimburse a portion of the costs incurred by the District to construct and/or purchase System Improvements in ways that benefit the Development for which each development impact fee was paid within a reasonable period of time after the development impact fee is paid, and in conformance with I.C. § 67-8210; and
   (S)   This title creates a system under which development impact fees shall not be used to correct existing deficiencies for any District Capital Facilities, or to replace or rehabilitate existing District Capital Facilities, or to pay for routine operation or maintenance of those facilities; and
   (T)   This title creates a system under which there shall be no double payment of development impact fees, in accordance with I.C. § 67-8204(19); and
   (U)   This title is consistent with all applicable provisions of the Act concerning development impact fee ordinances. (Ord. 1020, 9-7-2023)