§ 151.026 EXEMPTIONS AND CREDITS.
   (A)   Exemptions.
      (1)   The following shall be exempted from payment of the impact fees:
         (a)   Alterations of an existing Building where no additional residential density is created and where the use is not changed;
         (b)   The construction of an accessory building or structure not increasing the demand for services of the parent parcel;
         (c)   The replacement of a destroyed or partially destroyed building or structure on the same site with a new building or structure of the same size and use; and
         (d)   Installation of a replacement mobile home on the same site, where a mobile home legally existed on such site on or prior to March 8, 2005.
      (2)   Any claim of exemption must be made no later than the time of the application for a building permit. Any claim not so made shall be deemed waived.
   (B)   Credits.
      (1)   A developer may obtain credit against all or a portion of municipal service impact fees otherwise due or to become due by offering to dedicate needed land or construct needed capital improvements, or both. The offer of the developer shall specifically accompany a request for a municipal services impact fee credit. If the City Administrator, or a designee, accepts such an offer the credit shall be determined and provided in the following manner:
         (a)   Credit for dedication of land. Credit for the dedication of land shall be based upon the following as determined by the city;
         (b)   The most recent assessed value of the land by the County Property Appraiser;
         (c)   By better evidence of value, such as a contract for sale or recorded deed; or
         (d)   By fair market value established by private appraisers acceptable to the city.
      (2)   Credit for the dedication of municipal services or land shall be provided when the property has been conveyed by warranty deed or dedicated on a recorded plat, at no charge to, and accepted by the city in a manner satisfactory to the City Council.
      (3)   Credit for construction of capital improvements. Applicants for credit for construction of municipal services capital improvements shall submit acceptable engineering drawings and specifications, and construction cost estimates to the City Administrator, or a designee. The City Administrator, or a designee, shall determine credit for construction based upon either these cost estimates or upon alternative engineering criteria and construction cost estimates if the City Administrator, or a designee, determines that such estimates submitted by the applicant are either unreliable or inaccurate.
      (4)   Credit due upon completion of construction. Except as provided in division (B)(5) below, credit against impact fees otherwise due shall not be provided until the construction is completed and accepted by the city; and a suitable maintenance and warranty bond is received and approved by the city.
      (5)   Bonding future improvements. Credit may be provided before completion of specified municipal services capital improvements if adequate assurances are given by the applicant that the provisions of division (B)(3) above shall be met and the fee payer posts security, as provided below, for the costs of such construction. Security for the costs of construction in the form of a performance bond, irrevocable letter of credit or escrow agreement shall be posted with the city and approved by the City Attorney. If the municipal service construction project shall not be constructed within one year of the acceptance of the offer to construct by the City Administrator or designee, the amount of the security shall be increased for each year of the life of the security. In the event the municipal services construction is not completed so as to provide the required facilities at the time of the impact of the development occurs, the city shall draw on the security and provide for the required improvements.
      (6)   Claim for credit. Any claim for credit shall be made no later than the time of application for a building permit. Any claim not so made shall be deemed waived.
      (7)   Credits not transferable. Credits shall not be transferable from one project or development to another.
      (8)   Appeal of credit determinations. Determinations made by the City Administrator, or a designee, pursuant to this section maybe appealed to the City Council by filing a written request with the City Administrator, or a designee, within ten days of the City Administrator’s determination.
(Ord. 483, passed 3-8-2005)