§ 153.58 PROCEDURES FOR IMPOSITION; CALCULATION AND COLLECTION OF IMPACT FEES.
   (A)   In general. An applicant shall be notified by the county of the applicable impact fee requirements at the time of application for a building permit, and calculated and paid prior to issuance of a building permit.
   (B)   Calculation.
      (1)   Upon receipt of an application for a building permit, the director shall determine: (a) whether it is a residential or non-residential use; (b) the specific category (type) of residential or non-residential development, if applicable; (c) if residential, the number of new dwelling units; (d) if nonresidential, the number of new or additional square feet of floor area and the proposed use, and; (e) the impact fee district(s) in which the new development is located. After making these determinations, the director shall calculate the impact fees due. If the applicant has requested an offset pursuant to division (C), the offset shall be calculated and subtracted from the impact fees due.
      (2)   If the type of land use proposed for new development is not expressly listed in the specific fee setting impact fee ordinance, the director shall: (a) identify the most similar land use type listed and calculate the impact fees based on the fees for that land use; or (b) identify the broader land use category within which the specific land use would apply and calculate the impact fees based on the impact fees for that land use category.
      (3)   An applicant may request a non-binding estimate of impact fees due from the director for a particular new development at any time. The estimate may change depending on the time a formal application for a building permit is submitted.
      (4)   The calculation of impact fees due from a multiple-use new development shall be based upon the fees due for each use.
      (5)   The calculation of impact fees due from phased development shall be based upon the demand generated by each specific use of the phase of development.
   (C)   Offsets.
      (1)   Offsets against the amount of impact fees due from a new development may be provided by an applicant for the dedication of land and/or the provision of public facility system improvements that are identified in the capital improvement plan for the particular public facility if either (a) the costs of such land or public facilities have been included in the capital improvement plan for the public facility or the impact fee calculation methodology, or (b) the land dedicated is determined by the director to be a reasonable substitute for the cost of public facilities which are included in the capital improvement plan and applicable impact fee calculation methodology.
      (2)   Applications for offsets shall be made on forms provided by the director and shall be submitted concurrent or prior to an application for building permit. The application for an offset shall be accompanied by evidence establishing the eligibility of the applicant for the offset. The director shall calculate the applicable impact fees without the offset and then determine whether an offset is due and, if so, the amount of the offset. The offset shall be applied against the impact fees due. In no event shall an offset be granted in an amount exceeding the impact fees due.
      (3)   Offsets for dedication of land or provision of public facility system improvements that are identified in the capital improvement plan shall be applicable only as to impact fees imposed for the same types of public facilities. Even if the value of the dedication of land or provision of a public facility exceeds the impact fees due for the type of public facility, the excess value may not be transferred to impact fees calculated as due from the applicant for other types of public facilities, nor may the excess value be transferred to other applicants or properties.
   (D)   Collection.
      (1)   The director shall collect all applicable impact fees at the time of issuance of a building permit unless:
         (a)   The applicant is determined to be entitled to a full offset;
         (b)   The applicant has been determined to be not subject to the payment of impact fees; or
         (c)   The applicant has taken an appeal pursuant to § 153.61, and a bond or other surety in the amount of the impact fee, as calculated by the director, has been posted with the county.
(‘77 Code, § 14-34) (Ord. 7196, passed 12-16-96; Am. Ord. 997, passed 3-10-97; Am. Ord. 2718, passed 7-16-18)