Chapter 14.10 DONNELLY RURAL FIRE PROTECTION DISTRICT IMPACT FEES

This chapter is enacted pursuant to the city of Donnelly’s (the “city”) general police powers, its authority to enact ordinances, and its authority as provided by the Idaho Development Impact Fee Act codified at Chapter 82 of Title 67, Idaho Code (the “Act”), and other applicable laws of the state of Idaho to impose development impact fees; and the city’s and the Donnelly rural fire protection district’s authority to enter into an intergovernmental agreement and to impose, collect and expend development impact fees as provided in Idaho Code, Section 67-8204A. [Ord. 262 § 1, 2023.]

14.10.030 Applicability.

Except as otherwise exempted in DCC 14.10.150, these provisions shall apply to the development of property located within the boundaries of the city of Donnelly, Idaho. [Ord. 262 § 1, 2023.]

14.10.040 Findings.

A. Donnelly rural 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 and the preservation of life, and enforcement of any of the fire codes and other rules that are adopted by the state fire marshal; and

C. The city is experiencing considerable growth and development; and

D. The purposes of the Act (Idaho Code Section 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 pay (development impact fees) their proportionate share of the costs of new public facilities needed to serve 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, under Idaho Code Section 67-8204A, allows the city and the district to enter into an intergovernmental agreement in situations where both are affected by significant growth and development (as is currently happening within the city). The intergovernmental agreement provides for the collection and expenditure of development impact fees for system improvements, creating a new funding mechanism for the district’s incurred system improvements costs in orders to meet the demand and growth within the city. Moreover, the agreement promotes orderly growth and development while safeguarding the public health, safety, and general welfare of the city’s residents and property owners; 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 often do not generate sufficient funds to provide the necessary improvements and expansion of the 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: (1) ensure that adequate district capital facilities are available to serve new growth and development; (2) 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; (3) establish minimum standards for the adoption of district impact fees; (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 district capital facilities needed to serve new growth and development in the city; and (5) 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 of 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 improvements costs or reasonable estimates of such costs. In addition, the capital improvements plan uses a fee calculation methodology that is the 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 chapter are based on the capital improvements plan, and do not exceed system improvements 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 chapter, which includes the development impact fees assessment of such development covered by this chapter and the development impact fees that such developer will be required to pay; and

R. This chapter 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 Idaho Code Section 67-8210; and

S. This chapter 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 chapter creates a system under which there shall be no double payment of development impact fees, in accordance with Idaho Code Section 67-8204(19); and

U. This chapter is consistent with all applicable provisions of the Act concerning development impact fee ordinances. [Ord. 262 § 1, 2023.]

14.10.050 Purpose.

A. This chapter is adopted to be consistent with and to help implement the capital improvements plan; and

B. The intent of this chapter is to ensure that new development bears a proportionate share of the cost of system improvements; to ensure that such proportionate share does not exceed the cost of such system improvements required to accommodate new development; and to ensure that funds collected from new development are used for system improvements in accordance with the Act; and

C. It is the further intent of this chapter to be consistent with those principles for allocating a fair share of the cost of system improvements to new development, and for adopting development impact fee ordinances, established by the Act; and

D. It is not the intent of this chapter to collect more money from any new development than the actual amount necessary to offset new demands for system improvements created by such new development; and

E. It is the intent of this chapter that any monies collected, as imposed district impact fees, are deposited in the district impact fees capital projects trust fund account, are never commingled with monies from a different impact fee account, are never used for a development impact fee component different from that for which the fee was paid, are never used to correct current deficiencies in the district’s capital facilities, and are never used to replace, rehabilitate, maintain, or operate any district capital facilities. [Ord. 262 § 1, 2023.]

14.10.060 Advisory committee/capital improvements plan.

A. The city has formed an advisory committee as required by Idaho Code Section 67-8205, and the committee has performed the duties required of it pursuant to Idaho Code Sections 67-8205 and 67-8206(2). The city and the district intend that the committee will continue to exist and perform those duties identified in Idaho Code Section 67-8205 that occur following the adoption of this chapter.

B. The district has planned for the improvement of the district’s capital facilities in the capital improvements plan.

C. The creation of an equitable impact fee system would enable the city to accommodate new development, and would assist the district in implementing the capital improvements element of the capital improvements plan.

D. In order to implement an equitable impact fee system for the district’s facilities, the city and district adopted by resolution the Donnelly rural fire protection district impact fee study and capital improvement plans (the “capital improvements plan”). A qualified professional in fields related to finance, engineering, planning, and transportation was hired by the district to assist the advisory committee in the preparation of the study.

E. The methodology used in the capital improvements plan, as applied through this chapter, complies with all applicable provisions of Idaho law, including those set forth in Idaho Code Sections 67-8204(1), (2), (16) and (23), 67-8207 and 67-8209. The incorporation of the capital improvements plan satisfies the requirement in Idaho Code Section 67-8204(16) for a detailed description of the methodology by which the district impact fees were calculated, and the requirement in Idaho Code Section 67-8204(24) for a description of acceptable levels of service for district’s system improvements.

F. In determining the proportionate share of the district’s system improvements costs, the capital improvements plan has considered:

1. The cost of the existing system improvements; and

2. How the existing system improvements have been financed; and

3. The extent to which the new development will contribute to system improvements costs through taxation, assessment, or developer or landowner contributions, or has previously contributed to system improvements costs through developer or landowner contributions; and

4. The extent to which the new development is required to contribute to system improvements costs in the future; and

5. The extent to which the new development should be credited for providing system improvements, without charge to other properties within the service area or areas; and

6. Extraordinary costs, if any, incurred in serving the new development; and

7. The time and price differential inherent in a fair comparison of fees paid at different times; and

8. The availability of other sources of funding system improvements including, but not limited to, user charges, general tax levies, intergovernmental transfers, special taxation and a plan for alternative sources of revenue. [Ord. 262 § 1, 2023.]

14.10.070 Definitions.

As used in this chapter, the following words and terms shall have the following meanings, unless another meaning is plainly intended, and words and terms appearing in the singular number include the plural and the plural the singular:

“Accounts” means any of one or more interest-bearing accounts within the district development impact fee capital projects trust fund established in DCC 14.10.280.

“Act” means the Idaho Development Impact Fee Act as set forth in Chapter 82 of Title 67, Idaho Code.

“Advisory committee” means the city of Donnelly-Donnelly rural fire protection district development impact fee advisory standing committee formed and staffed by the city and the district pursuant to Idaho Code Section 67-8205 to prepare and recommend the capital improvements plan and any amendments, revisions, or updates of the same.

“Appropriate” means to legally obligate by contract or otherwise commit to the expenditure of funds by appropriation or other official act of the board of commissioners.

“Board of commissioners” means the board of commissioners of the Donnelly rural fire protection district, which is its governing board.

“Building permit” means the city permit required for foundations, new construction, and additions.

“Capital improvements” means improvements with a useful life of 10 years or more, by new construction or other action, which increase the service capacity of district capital facilities.

“Capital improvements element” means a component of the capital improvements plan identified in the district’s CIP adopted by the board of commissioners and the city council pursuant to Chapters 65 and 82 of Title 67, Idaho Code, and as amended, which meets the requirements of the capital improvements plan required by the Act.

“Capital improvements plan” means the Donnelly rural fire protection district impact fees study and capital improvements plan, recommended by the advisory committee, and adopted by the board of commissioners and the city council pursuant to the Act, that identifies district capital facilities for which district impact fees may be used as a funding source.

“City” means the city of Donnelly.

“City council” means the city council of the city of Donnelly.

“Developer” means any person or legal entity undertaking development including a development that seeks an annexation into the city and/or undertakes the subdivision of property pursuant to Idaho Code Sections 50-1301 through 50-1334, as amended.

“Development” means any construction or installation of a building or structure, any change in use of a building or structure, or any change in the use, character, or appearance of land, which creates additional demand and need for public facilities or the annexation into the city and/or subdivision of property that would permit any change in the use, character or appearance of land.

“Development approval” means any written duly authorized document from the city which authorizes the commencement of a development.

“Development impact fee capital projects trust fund” (the “trust fund”) means the district’s individual impact fee capital projects trust fund account established by action of the board of commissioners.

“Development requirement” means a requirement attached to a developmental approval or other city governmental action approving or authorizing a particular development project including, but not limited to, a rezoning, which compels the payment, dedication, or contribution of goods, services, land, or money as condition of approval.

“District” means the Donnelly rural fire protection district, a fire district organized and existing by virtue of the Fire Protection District Law, Chapter 14 of Title 31, Idaho Code.

“District administrator” means the district’s fire chief, or her or his designee.

“District capital facilities” means district facilities, stations, apparatus, vehicles, and equipment which are identified in the capital improvements plan, and specifically including those related costs including system improvements costs, but not including maintenance, operations, or improvements that do not expand their capacity.

“District impact fees” means a payment of money imposed as condition of development to pay for a proportionate share of the district’s costs of system improvements needed to serve the development. The term does not include the following:

1. A charge or fee to pay the administrative plan review or inspection cost associated with permits required for development; or

2. Connection or hookup charges; or

3. Availability charges for drainage, sewer, water or transportation charges for services provided directly to the development; or

4. Amounts collected from a developer in a transaction in which the district has incurred expenses in constructing capital improvements for the development if the owner or developer has agreed to be financially responsible for the construction or installation of those capital improvements, unless a written agreement is made, pursuant to Idaho Code Section 67-8209(3) as amended, for credit or reimbursement.

“EMS” means the emergency medical facilities for preservation of life services provided by the district.

“Extraordinary costs” means those costs incurred as result of an extraordinary impact.

“Extraordinary impact” means an impact which is reasonably determined by the district administrator to: (1) result in the need for district system improvements, the cost of which will significantly exceed the sum of the development impact fees to be generated from the project or the sum agreed to be paid pursuant to a development agreement as allowed by Idaho Code Section 67-8214(2), as amended; or (2) result in the need for district system improvements which are not identified in the capital improvements plan.

“Fee payer” means the person who pays or is required to pay a district impact fees. A “fee payer” may include a developer.

“Intergovernmental agreement” means the city of Donnelly-Donnelly rural fire protection district intergovernmental agreement to collect and expend development impact fees for fire district systems improvements entered into by and between the city and the district pursuant to Idaho Code Section 67-8204A for the collection and expenditure of district impact fees established pursuant to this chapter.

“Land use assumptions” means a description of the service area and projections of land uses, densities, intensities, and population in the service area over at least a 10-year period.

“Level of service” means a measure of the relationship between service capacity and service demand for public facilities.

“Manufactured/mobile home” means a structure, constructed according to HUD/FHA mobile home construction and safety standards, transportable in one or more sections, which, in the traveling mode, is eight feet or more in width or is 40 body feet or more in length, or when erected on site, is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to required utilities, and includes the plumbing, heating, air conditioning, and electrical systems contained in such structure, except that such term shall include any structure which meets all the requirements of this subsection except the size requirements and with respect to which the manufacturer voluntarily files a certification required by the Secretary of Housing and Urban Development and complies with the standards established under 42 U.S.C. §§ 5401 et seq.

“Modular building” means any building or building component other than a manufactured/mobile home, which is constructed according to the International Building Code, as adopted or with any amendments thereto, which is of closed construction and is either entirely or substantially prefabricated or assembled at a place other than the building site.

“Present value” means the total current monetary value of past, present, or future payments, contributions or dedications of goods, services, materials, construction, or money.

“Project” means a particular development on an identified parcel of land.

“Project improvements,” in contrast to system improvements, means site improvements and facilities that are planned and designed to provide service for a particular development project and that are necessary for the use and convenience of the occupants or users of the project.

“Proportionate share” means that portion of system improvements costs determined pursuant to Idaho Code Section 67-8207 which reasonably relates to the service demands and needs of the project.

“Public facilities” means land, buildings, and equipment used for fire protection, emergency medical, and rescue, and water supply production, storage, and distribution facilities which have a useful life of 10 years or more.

“Recreational vehicle” means a vehicular type unit primarily designed as temporary quarters for recreational, camping, or travel use, which either has its own motive power or is mounted on or drawn by another vehicle.

“Service area” means any defined geographic area within the city as identified by the district in which specific public facilities provide service to development within the areas defined, on the basis of sound planning or engineering principles or both. For purposes of this chapter, there shall be one service area encompassing all of the city of Donnelly.

“Service unit” means a standardized measure of consumption, use, generation, or discharge attributable to an individual unit of development calculated in accordance with generally accepted engineering or planning standards for a particular category of capital improvements. As specifically used in this chapter, service units include dwelling units as defined in city code and square feet of nonresidential development.

“System improvements,” in contrast to project improvements, means capital improvements to public facilities which are designed to provide service to a service area. For the purpose of this chapter, system improvements are for the district’s capital facilities.

“System improvements costs” means costs incurred for construction or reconstruction of system improvements, including design, acquisition, engineering, and other costs, and also including, without limitation, the type of costs described in Idaho Code Section 50-1702(h), as amended, to provide additional public facilities needed to service new growth and development. For clarification, system improvements costs do not include:

1. Construction, acquisition, or expansion of public facilities other than capital improvements identified in the capital improvements plan; or

2. Improvements, repair, operation, or maintenance of existing or new capital; or

3. Upgrading, updating, expanding, or replacing existing capital improvements to serve existing development in order to meet stricter safety, efficiency, environmental or regulatory standards; or

4. Upgrading, updating, expanding, or replacing existing capital improvements to provide better service to existing development; or

5. Administrative and operating costs of the district and/or the city unless such costs are attributable to development of the capital improvements plan, as provided in Idaho Code Section 67-8208, as amended; or

6. Principal payments and interest or other finance charges on bonds or other indebtedness except financial obligations issued by or on behalf of the district to finance capital improvements identified in the capital improvements plan. [Ord. 262 § 1, 2023.]

14.10.080 Establishment of the Donnelly rural fire protection district service area.

There is hereby established a service area of the Donnelly rural fire protection district which includes all lands within the boundaries of the city which are also within the boundaries of the Donnelly rural fire protection district. [Ord. 262 § 1, 2023.]

14.10.090 Imposition of district impact fees.

The district impact fees are hereby imposed on all new development in the city of Donnelly, Idaho. [Ord. 262 § 1, 2023.]

14.10.100 District impact fees schedule.

A. The district impact fees shall be calculated in accordance with the fee schedule set fort in the capital improvements plan providing for standard fees based on the total number of dwelling units or square feet of nonresidential space in the development, unless:

1. The fee payer requests an individual assessment pursuant to DCC 14.10.170; or

2. The city and the district find the development will have an extraordinary impact pursuant to DCC 14.10.260. The methodology for determining the costs per service unit provided for in the fee schedule is set forth in the capital improvements plan.

B. Fire District Impact Fees.

Residential (per dwelling unit)	$1,796.00
Nonresidential (per square foot)	$0.72

[Ord. 262 § 1, 2023.]

14.10.110 Developer’s election.

A developer shall have the right to elect to pay a project’s proportionate share of system improvements costs by payment of district impact fees according to the fee schedule as full and complete payment of the development project’s proportionate share of system improvements costs, except as provided in Idaho Code Section 67-8214(3), as amended. [Ord. 262 § 1, 2023.]

14.10.120 Procedures.

A. Building Permit. Upon submittal of complete building permit plans for the development to the city, the city shall calculate the district impact fees for the development in accordance with the district impact fee schedule (DCC 14.10.100(B)) unless the fee payer requests an individual assessment, is the subject of a credit, or the district administrator determines that the development may have extraordinary impact.

B. Exemption. An exemption pursuant to DCC 14.10.150 must be claimed by the fee payer upon application for a building permit or manufactured home installation permit. Any exemption not so claimed shall be deemed waived by the fee payer. [Ord. 262 § 1, 2023.]

14.10.130 Certification of impact fees due.

A. Certification. If, after the district impact fees due for a proposed development have been calculated by the city pursuant to the district impact fees schedule pursuant to DCC 14.10.100(B) or by the district administrator using the individual assessment process, there is a credit or extraordinary impact, the fee payer may request from the city or the district administrator to certify the amount of district impact fees due for that development. Within 30 days after receiving such request, the city or the district administrator shall issue a written certification of the amount of district impact fees due for the proposed development. Such certification shall establish the district impact fees so long as there is no material change to the project as identified in the individual assessment application, or the impact fees schedule. The certification shall include an explanation of the calculation of the district impact fees, including an explanation of factors considered under Idaho Code Section 67-8207, and shall also specify the system improvement(s) for which the district impact fee is intended to be used. If the impact fee is calculated by the city pursuant to the fee schedule, the city shall provide the certification to the fee payer and the district administrator. If the impact fee is determined by the district administrator following an individual assessment of the fee, the district administrator shall provide the certification to the fee payer and the city. [Ord. 262 § 1, 2023.]

14.10.140 Payment and receipt of fees.

The district impact fees shall be paid to the city at the following times:

A. If a building permit or manufactured/mobile home installation permit is required, then at the time before the permit is issued; or

B. If no building permit or manufactured/mobile home installation permit is required, then at the time that construction commences; or

C. At such other time as the developer and the district have agreed upon in writing with notice to the city; or

D. All district impact fees paid to the city shall then be delivered to the district administrator on a once-a-month basis; or

E. In the event district impact fees are paid to the district, then the district administrator shall immediately notify the city of said payment. [Ord. 262 § 1, 2023.]

14.10.150 Exemptions.

The provisions of this chapter shall not apply to the following:

A. Rebuilding the same amount of floor space of a structure which is destroyed by fire or other catastrophe, provided the structure is rebuilt and ready for occupancy within two years of its destruction; or

B. Remodeling or repairing a structure which does not increase the number of service units;

C. Replacing a residential unit, including a manufactured/mobile home, with another residential unit on the same lot; provided, that the number of service units does not increase; or

D. Placing a temporary construction trailer or office on a lot; or

E. Constructing an addition on a residential structure which does not increase the number of service units; or

F. Adding uses that are typically accessory to residential uses, such as tennis court or a clubhouse, unless it can be clearly demonstrated that the use creates a significant impact on the capacity of system improvements; or

G. The installation of a modular building, manufactured/mobile home or recreational vehicle if the fee payer can demonstrate by documentation such as utility bills and tax records that either:

1. A modular building, manufactured/mobile home or recreational vehicle was legally in place on the lot or space prior to the effective date of the ordinance codified in this chapter; or

2. A district impact fee has been paid previously for the modular building, manufactured/mobile home or recreational vehicle on that same lot or space.

H. Construction that would otherwise be subject to payment of the development impact fee pursuant to this chapter if undertaken by a taxing district, as defined in Idaho Code Section 63-201, or by an authorized public charter school, as defined in Idaho Code Section 33-5202A, in the course of carrying out its statutory responsibilities. [Ord. 262 § 1, 2023.]

14.10.160 Exemption claim process.

An exemption from district impact fees must be claimed on the application by the developer (fee payer) upon submitting their application for a building permit or manufactured home installation permit. Any exemption not so claimed shall be deemed waived by the fee payer. Applications for exemption shall be determined by the city within 90 days of receipt of the claim for exemption. [Ord. 262 § 1, 2023.]

14.10.170 Individual assessment process.

A. In lieu of calculating the amount of district impact fees due pursuant to DCC 14.10.100 and the capital improvements plan, a fee payer may file a request with the city that the required amount of district impact fees be determined by the district administrator through an individual assessment for the proposed development. A request for an individual assessment process shall involve consideration of studies, data, and any other relevant information submitted by the fee payer to adjust the amount of district impact fees due. If a fee payer files a request for the use of an individual assessment, the fee payer shall be responsible for retaining a qualified professional to prepare the individual assessment that complies with the requirements of this chapter, at the fee payer’s expense. The fee payer shall, at the fee payer’s expense, bear the burden of proving by clear and convincing evidence that the resulting individual assessment complies with the requirements of this chapter. The fee payer shall bear the burden of proving by clear and convincing evidence that the resulting individual assessment is a more accurate measure of its proportionate share of the cost of system improvements, based on the district’s adopted levels of service, than the development impact fees that would otherwise be due pursuant to DCC 14.10.100 and the capital improvements plan.

B. Each individual assessment shall be based on the same level of service standards and unit costs for system improvements used in the capital improvements plan, shall use an average cost (not a marginal cost) methodology, and shall document the relevant methodologies and assumptions used.

C. A request for an individual assessment shall be delivered and filed with the city at any time that the number of dwelling units in the proposed development and the types and amounts of development in each nonresidential category identified in DCC 14.10.100 and the capital improvements plan is known. Upon filing of a request for individual assessment, the city shall transmit the request to the district administrator for review. The district administrator shall issue a written decision within 30 days following receipt of a completed request for individual assessment together with all supporting information from the fee payer, so as not to unreasonably delay the developer’s (fee payer’s) subsequent applications to the city for building permits.

D. Each individual assessment request delivered to the district administrator may then be accepted, rejected, or accepted with modifications by the district administrator as the basis for calculating district impact fees. The criteria for acceptance, rejection or acceptance with modifications shall be whether the individual assessment is a more accurate measure of demand for system improvements element(s) created by the proposed development, or the costs of those facilities, than the applicable fee shown in the fee schedule attached to the capital improvements plan.

E. The decision by the district administrator on an application for an individual assessment shall include an explanation of the calculation of the district impact fees, shall specify the system improvement(s) for which the district impact fee is intended to be used, and shall include an explanation of those factors identified in Idaho Code Section 67-8207.

F. If an individual assessment is accepted or accepted with modifications by the district administrator, then the district impact fees due under this chapter for such development shall be calculated according to such individual assessment.

G. The district administrator shall provide notice of final determination of an individual assessment to the developer (fee payer) and the city. [Ord. 262 § 1, 2023.]

14.10.180 Developer credits and reimbursement.

When a developer or their predecessor in title or interest has constructed system improvements of the same category as a district capital improvements element, or contributed or dedicated land or money towards the completion of system improvements of the same category as a district capital improvements element, and the district has accepted such construction, contribution or dedication, the district shall issue a credit, in accordance with the provisions of this chapter, against the district impact fees otherwise due for the same district capital improvements element in connection with the proposed development. As set forth in this section, credit shall be issued regardless of whether the contribution or dedication to system improvements was required by the district as a condition of development or was offered by the developer and accepted by the district in writing, and regardless of whether the contribution or dedication was contributed by the developer or by a local improvement district controlled by the developer. [Ord. 262 § 1, 2023.]

14.10.190 Limitations.

Credits against a district impact fee shall not be given for:

A. Project improvements; or

B. Any construction, contribution, or dedication not agreed to in writing by the district prior to commencement of the construction, contribution, or dedication. Credits issued for one capital improvements element may not be used to reduce the impact fee due for a different capital improvement. No credits shall be issued for system improvements contributed or dedicated prior to the effective date of the ordinance codified in this chapter. [Ord. 262 § 1, 2023.]

14.10.200 Valuation of credit at present value.

A. Land. Credit for qualifying land dedications shall, at the fee payer’s option, be valued at the present value of:

1. One hundred percent of the most recent assessed value for such land as shown in the records of the county assessor; or

2. That fair market value established by a private appraiser acceptable to the district in an appraisal paid for by the fee payer.

B. Improvements. Credit for qualifying acquisition or construction of system improvements shall be valued by the district at the present value of such improvements based on complete engineering drawings, specifications, and construction cost estimates submitted by the fee payer to the district. The district administrator shall determine the amount of credit due based on the information submitted or, if it determines that such information is inaccurate or unreliable, then on alternative engineering or construction costs acceptable to the district as a more accurate measure of the value of the offered system improvements to the district. [Ord. 262 § 1, 2023.]

14.10.210 When credits become effective.

A. Land. Approved credits for land dedications shall become effective when the land has been conveyed to the district in a form acceptable to the district, at no cost to the district, and has been accepted by the district. Upon request of the fee payer, the district shall issue a letter stating the amount of credit available.

B. Improvements. Approved credits for acquisition or construction of system improvements shall generally become effective when (1) all required construction has been completed and has been accepted by the district, (2) a suitable maintenance and warranty bond has been received and approved by the district, and (3) all design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable requirements of the district and the state of Idaho. Upon request of the fee payer, the district shall issue a letter stating the amount of credit available. [Ord. 262 § 1, 2023.]

14.10.220 Credit request procedures.

A. Request. In order to obtain a credit against a district impact fee otherwise due, a fee payer shall submit to the city a written offer of request to dedicate to the district specific parcels of qualifying land or a written offer to contribute or construct specific system improvements to the district capital facilities in accordance with all applicable state or city design and construction standards, and shall specifically request a credit against the type of district impact fee for which the land dedication or system improvements is offered. The city shall then deliver the written offer of request to the district administrator.

B. Review. After receipt of the written offer of request for credit, the district administrator shall review the request and determine whether the land or system improvements offered for credit will reduce the costs of providing district capital facilities by an amount at least equal to the value of the credit. If the district administrator determines that the offered credit satisfies those criteria and will be acceptable to the board of commissioners, then the credit shall be issued. The district shall complete its review and determination of an application within 30 days after receipt of an application for credit.

C. Credits Exceeding Fee Amounts Due. If the credit due to a fee payer exceeds the district impact fees that would otherwise be due from the fee payer pursuant to this chapter (whether calculated through the fee schedule attached to the capital improvement plan or through an independent assessment), the fee payer may choose to receive such credit in the form of either:

1. A credit against future district impact fees due for the same system improvements; or

2. A reimbursement for district impact fees paid by future development that impacts the system improvements contributed or dedicated by the fee payer. Unless otherwise stated in an agreement with the fee payer, the district shall be under no obligation to use any district funds – other than district impact fees paid by other development for the same system improvements – to reimburse the fee payer for any credit in excess of the district impact fees that are due.

D. Written Agreement Required. If credit or reimbursement is due to the fee payer pursuant to this section, the district shall enter into a written agreement with the fee payer, negotiated in good faith, prior to the contribution, dedication, or funding of the system improvements giving rise to the credit. The agreement shall provide for the amount of credit or the amount, time, and form of reimbursement, and shall have a term not exceeding 10 years.

E. The district administrator’s determination on the written offer of request for credit shall be provided to the fee payer and the city. [Ord. 262 § 1, 2023.]

14.10.230 General provisions.

A. Accounting Principles. The calculation of district impact fees shall be in accordance with generally accepted accounting principles. A development impact fee shall not be deemed invalid because payment of the fee may result in an incidental benefit to owners or developers within the service area other than the fee payer.

B. Levels of Service. District impact fees shall be calculated on the basis of levels of service for public facilities adopted in this chapter that are applicable to existing development as well as new growth and development. The construction, improvement, expansion, or enlargement of new or existing public facilities for which district impact fees are imposed must be attributable to the capacity demands generated by the new development. [Ord. 262 § 1, 2023.]

14.10.240 Methodology – Proportionate methodology.

The district impact fees shall not exceed a proportionate share of the cost of the system improvements determined in accordance with Idaho Code Section 67-8207, as amended. District impact fees shall be based on actual system improvements costs or reasonable estimates of such costs. The amount of the district impact fees shall be calculated using the methodology contained in the capital improvements plan. [Ord. 262 § 1, 2023.]

14.10.250 Proportionate share determination.

A. District impact fees shall be based on a reasonable and fair formula or method under which the district impact fees imposed do not exceed a proportionate share of the costs incurred or to be incurred by the district in the provision of system improvements to serve the new development. The proportionate share is the costs attributable to the new development after the district considers the following:

1. Any appropriate credit, offset, contribution of money, dedication of land or construction of system improvements; and

2. Payments reasonably anticipated to be made by or as a result of a new development in the form of user fees and debt service payments; and

3. That portion of general tax or other revenues allocated by the district to system improvements; and

4. All other available sources of funding such system improvements.

B. In determining the proportionate share of the cost of system improvements to be paid by the developer, the following factors shall be considered by the district and accounted for in the calculation of district impact fees:

1. The costs of existing system improvements within the service area; and

2. The means by which existing system improvements have been financed; and

3. The extent to which the new development will contribute to system improvements costs through taxation, assessments, or developer or landowner contributions, or has previously contributed to system improvements costs through developer or landowner contributions; and

4. The extent to which the new development is required to contribute to the cost of existing system improvements in the future; and

5. The extent to which the new development should be credited for providing system improvements, without charge to other properties within the service area; and

6. Extraordinary costs, if any, incurred in serving the new development; and

7. The time and price differential inherent in a fair comparison of fees paid at different times; and

8. The availability of other sources of funding system improvements including, but not limited to, user charges, general tax levies, intergovernmental transfers, and special taxation. [Ord. 262 § 1, 2023.]

14.10.260 Extraordinary impact.

Determinations of extraordinary impact are made as follows:

A. In the event the city makes an initial determination that a development may impose extraordinary impact, the city shall provide the development application to the district administrator along with the city’s initial determination. The district administrator shall then review and determine whether the development application will impose extraordinary impact.

B. If the district administrator determines that a proposed development generates extraordinary impact that will result in extraordinary systems improvements costs, the district administrator will notify the fee payer and the city of such district impact fee determination within 30 days after the district administrator’s receipt from the city of the development application and the city’s initial determination. Such notice shall include a statement that the potential impacts of such development on system improvements are not adequately addressed by the capital improvements plan, and that a supplemental study at the fee payer’s expense will be required.

C. Circumstances that may lead to a determination of extraordinary impact include, but are not limited to:

1. An indication the assumptions used in the capital improvements plan underestimate the level of activity or impact on district capital facilities from the proposed development or activity.

D. Within 30 days following the designation of a development with extraordinary impact, the district administrator shall meet with the fee payer to discuss whether the fee payer wants to:

1. Pay for the supplemental study necessary to determine the system improvements costs related to the proposed development; or

2. Modify the proposal to avoid generating extraordinary impact; or

3. Withdraw the application for certification, building permit, or development.

E. If the fee payer agrees to pay for the supplemental study required to document the proposed development’s proportionate share of system improvements costs, then the district and the fee payer shall jointly select an individual or organization acceptable to both to perform such study. The fee payer shall enter into a written agreement with such individual or organization to pay the costs of such study. Such agreement shall require the supplemental study to be completed within 30 days of such written agreement unless the fee payer agrees to a longer time.

F. Once the study has been completed, the fee payer may choose to:

1. Pay the proportionate share of system improvements costs documented by the supplemental study; or

2. Modify the proposed development to reduce such costs; or

3. Withdraw the application.

G. If the fee payer agrees to pay the system improvements costs documented in the supplemental study, that agreement shall be reduced to writing between the district and the fee payer prior to review and consideration of any application for any development or building permit related to the proposed development.

H. Notwithstanding any agreement by the fee payer to pay the proportionate share of system improvements costs documented by the supplemental study, nothing in this chapter shall obligate the city to approve development that results in an extraordinary impact to the district. [Ord. 262 § 1, 2023.]

14.10.270 Duty to refund.

A. District impact fees shall be refunded to the fee payer, or to a successor in interest, in the following circumstances:

1. Service is available but never provided; or

2. A building permit, or permit for installation of a manufactured home, is denied by the city or abandoned; or

3. The fee payer pays district impact fees under protest and a subsequent review of the fee paid or the completion of an individual assessment determines that the fee paid exceeded the proportionate share to which the district was entitled to receive; or

4. The district collected a district impact fee and the district failed to appropriate or expend the collected fees pursuant to DCC 14.10.300; or

5. Failure of the district to commence construction or encumber the funds in the development impact fee capital projects trust fund.

B. Any impact fee paid shall be refunded if the district has failed to commence construction of system improvements in accordance with this chapter or to appropriate funds for such construction within eight years after the date on which such fee was collected by the district. Any refund due shall be paid to the owner of record of the parcel for which the district impact fees were paid. The district may hold district impact fees for longer than eight years if the district identifies in writing and in written notice to the owner of record of the parcel. The district’s written notice shall include:

1. A reasonable cause on why the fees should be held longer than eight years and an anticipated date by which the fees will be expended, but in no event greater than 11 years from the date they were collected. If the district fails to commence construction of system improvements or to appropriate funds for such construction on or before the date identified in such writing, then in accordance with the written notice, any district impact fees so identified shall be refunded to the fee payer.

C. No Refund Due for Subsequent Reduction in Size of Development or Service Units. After a district impact fee has been paid pursuant to this chapter and after a certificate of occupancy has been issued by the city, no refund of any part of such fee shall be made if the project for which the fee was paid is later demolished, destroyed, altered, reconstructed, or reconfigured so as to reduce the size of the project or the number of units in the project.

D. Interest. Each refund shall include a refund of interest at one-half the legal rate provided for in Idaho Code Section 28-22-104 from the date on which the fee was originally paid.

E. Timing. The district shall make a determination of whether a refund is due within 30 days after the receipt of a written request for a refund from the owner of record of the property for which the fee was paid. When the right to a refund exists, the district shall send the refund to the owner of record within 90 days after the district determines that a refund is due. [Ord. 262 § 1, 2023.]

14.10.280 Established district development impact fee capital projects trust fund by district.

The trust fund established by the district will be maintained by the district for the purpose of ensuring that all district impact fees collected, pursuant to this chapter, are used to address impacts reasonably attributable to new development for which the district impact fees are paid. The trust fund shall be divided into the accounts. All funds in all accounts in the trust fund shall be maintained in an interest-bearing account. The interest earned on each account pursuant to Idaho Code Section 67-8210(1) shall not be governed by Idaho Code Section 57-127, as amended, but shall be considered funds of the account and shall be subject to the same restrictions on uses of funds as the fire district impact fees on which the interest is generated. [Ord. 262 § 1, 2023.]

14.10.290 Deposits.

A. Deposit of District Impact Fees. All monies paid by a fee payer, pursuant to this chapter, shall be identified as district impact fees and shall be promptly deposited by the district administrator in the appropriate account of the trust fund.

B. First-In/First-Out. Monies in each account shall be spent in the order collected, on a first-in/first-out basis.

C. Maintenance of Records. The district shall maintain and keep accurate financial records for each account that shall show the source and disbursement of all revenues, account for all monies received, ensure that the disbursement of funds from each account shall be used solely and exclusively for the provisions of projects specified in the capital improvements plan, and provide an annual accounting for each district impact fee account showing the source and amount of all funds collected and the projects that were funded. [Ord. 262 § 1, 2023.]

14.10.300 Expenditure eligibility.

Expenditures of district impact fees collected and deposited in the trust fund shall be made only for system improvements within the service area for which the impact fee was collected in accordance with the capital improvements plan. [Ord. 262 § 1, 2023.]

14.10.310 Surcharge reimbursement.

A. Capital Improvements Plan Reimbursement – Surcharge. A portion of each impact fee collected shall be designated as a surcharge for reimbursement for the cost of preparing the capital improvements plan in accordance with Idaho Code Section 67-8208. The surcharge shall not exceed the development’s proportionate share of the cost of preparing the capital improvements plan. [Ord. 262 § 1, 2023.]

14.10.320 Appeals to the fire district board of commissioners.

Any fee payer that is or may be obligated to pay district impact fees or that claims a right to receive a refund, reimbursement, exemption, or credit under this chapter, and who is dissatisfied with a decision made by the fire district administrator in applying this chapter, may appeal such decision to the board of commissioners.

A. The fee payer shall have the burden on appeal of demonstrating that the decision was in error; and

B. In order to pursue the appeal described in this section, the fee payer shall file a written notice of appeal with the fire district administrator within 30 days after the date of the fire district administrator’s decision or the date on which the fee payer submitted a payment of the fire district impact fees under protest, whichever is later. Such written notice of appeal shall include a statement describing why the fee payer believes that the appealed decision was in error, together with copies of any documents that the fee payer believes support the claim; and

C. The board of commissioners shall hear the appeal within 60 days after receipt of the written notice of appeal. The fee payer shall have the right to be present and to present evidence in support of the appeal. The fire district administrator shall likewise have the right to be present and to present evidence in support of their determination. The criteria to be used by the board of commissioners in considering the appeal shall be whether:

1. The decision or interpretation made by the fire district administrator or interpretation offered by the fee payer more accurately reflects the intent of this chapter that new development in the city pay its proportionate share of the costs of system improvements to fire district facilities necessary to serve new development, and whether the provisions of this chapter have been correctly applied.

The board of commissioners shall issue a decision upholding, reversing, or modifying the decision being appealed within 30 days after hearing the appeal. [Ord. 262 § 1, 2023.]

14.10.330 Appeals to the city council.

Any fee payer that is or may be obligated to pay a district impact fees or that claims a right to receive a refund, reimbursement, exemption, or credit under this chapter, and who is dissatisfied with a decision made on appeal by the board of commissioners in applying this chapter, may appeal such decision to the city council.

A. The fee payer shall have the burden of demonstrating that the board of commissioners’ decision on appeal was in error.

B. In order to pursue the appeal described in this subsection, the fee payer shall file a written notice of appeal with the fire district administrator within 30 days after the date of the board of commissioners’ decision. Such written notice of appeal shall include a statement describing why the fee payer believes that the appealed decision of the board of commissioners was in error, together with copies of any documents that the fee payer believes support the claim. The district administrator shall within three business days deliver the notice of appeal together with copies of any relevant documents to the city clerk.

C. The city council shall hear the appeal within 60 days after receipt by the city clerk of a written notice of appeal. The fee payer shall have a right to be present and to present evidence in support of the appeal. The district administrator shall likewise have the right to be present and to present evidence in support of their decision. The criteria to be used by the city council in considering the appeal shall be whether:

1. The decision or interpretation made by the district administrator and the decision on appeal by the board of commissioners, or the alternative decision or interpretation offered by the fee payer, more accurately reflects the intent of this chapter that new development in the city pay its proportionate share of the costs of system improvements to district facilities necessary to serve new development and whether the provisions of this chapter has been correctly applied.

The city council shall issue a decision upholding, reversing, or modifying the decision being appealed within 30 days after hearing the appeal. [Ord. 262 § 1, 2023.]

14.10.340 Payment under protest.

A fee payer may pay a district impact fee under protest in order not to delay the issuance of a building permit by the city. A fee payer making a payment under protest shall not be estopped from exercising the right to appeal provided herein, nor shall such fee payer be estopped from receiving a refund of any amount deemed to have been illegally collected. [Ord. 262 § 1, 2023.]

14.10.350 Mediation.

A. Any fee payer that has a disagreement with the city or the district administrator regarding a district impact fee determination that is or may be due for a proposed development pursuant to this chapter, may enter into a voluntary agreement with (depending upon the progress of the protest) the city or the district to subject the disagreement to mediation by a qualified independent party acceptable to both the fee payer and the district; and

B. The mediation may take place at any time following the filing of a timely appeal pursuant to DCC 14.10.320, or as an alternative to such appeal; provided, that the request for mediation is filed no later than the last date on which a timely appeal could be filed pursuant to DCC 14.10.330; and

C. Participation in mediation does not preclude the fee payer from pursuing other remedies provided for in this section; and

D. If mediation is requested, any related mediation costs shall be shared equally by the fee payer and the city or the district (depending upon the progress of the protest), and a written agreement regarding the payment of such costs shall be executed prior to the commencement of mediation; and

E. In the event that mediation does not resolve the issues between the district and the fee payer, the fee payer retains all rights to seek relief from a court of competent jurisdiction. [Ord. 262 § 1, 2023.]

14.10.360 Review and modification of capital improvements plan.

Unless the city and the board of commissioners deems some other period as appropriate, the city and the board of commissioners shall, at least once every five years, commencing from the date of the original adoption of the capital improvements plan, review the development potential and update the capital improvements plan in cooperation and in accordance with the procedures set forth in Idaho Code Section 67-8206, as amended. Each update shall be prepared by the district administrator in consultation with the advisory committee. [Ord. 262 § 1, 2023.]

14.10.370 Annual capital budget.

The district shall annually adopt a capital budget. [Ord. 262 § 1, 2023.]

14.10.380 Annual audit report.

A. As part of their annual audit process, the district shall prepare an annual report:

1. Describing the amount of all district impact fees collected, appropriated, or spent during the preceding year by the category of public facility; and

2. Describing the percentage of taxes and revenues from sources other than the district impact fees collected, appropriated, or spent for system improvements during the preceding year for the category of systems improvements of the district capital facilities for which impact fees were collected. [Ord. 262 § 1, 2023.]

14.10.390 City and district administrator powers to require payment of impact fees.

When any district impact fee is due pursuant to this chapter or pursuant to the terms of any written agreement between a fee payer and the district, and such district impact fee has not been paid in a timely manner, the city or district administrator on behalf of the district may exercise any or all of the following powers as applicable to their authority, in any combination, to enforce the collection of the district impact fee:

A. Withhold building permits, manufactured home installation permits, or other city permits related to the development for which the district impact fee is due until all district impact fees due have been paid, and issue stop work orders, and revoke or suspend a building permit; and

B. Withhold utility services from the development for which the district impact fee is due until all district impact fees due have been paid; and

C. Add interest to the district impact fees not paid in full at the legal rate provided for in Idaho Code Section 28-22-104, as amended, plus five percent beginning on the date at which the payment of the district impact fees was due until paid in full; and

D. Impose a penalty of five percent interest on the total district impact fee (not merely the portion dishonored, late or not paid in full) per month beginning on the date at which the payment of the district impact fee was due until paid in full; and

E. Impose a lien pursuant to the authority of Idaho Code Section 67-8213(4) for failure to timely pay district impact fees following the procedures contained in Idaho Code Title 45, Chapter 5. [Ord. 262 § 1, 2023.]

14.10.400 Authority to enter into intergovernmental agreements.

The city is a governmental entity that is empowered by the Act to adopt development impact fee ordinances and as such is authorized, by Idaho Code Section 67-8204A, to enter into the intergovernmental agreement with the district for the purpose of agreement to collect and expend district impact fees for system improvements as provided in this chapter. [Ord. 262 § 1, 2023.]

14.10.410 City and district intergovernmental agreement.

The city and the district have entered into the intergovernmental agreement which is in full force and effect. [Ord. 262 § 1, 2023.]

14.10.420 District governed by this chapter.

The intergovernmental agreement complies with this chapter and requires the district to be governed by and to fully abide by the provisions of this chapter. [Ord. 262 § 1, 2023.]

14.10.430 Amendments to intergovernmental agreement.

Any amendments to the intergovernmental agreement shall be implemented by corresponding them to the relevant amendments of this chapter. These amendments shall not apply to any district impact fees then not expended and currently held in the trust fund. [Ord. 262 § 1, 2023.]

14.10.440 Fire codes and other rules applicable to project improvements.

Nothing in this chapter shall prevent the district from requiring a developer to construct reasonable project improvements, as are required by the fire codes and other rules that are adopted by the state fire marshal, in conjunction with a development. [Ord. 262 § 1, 2023.]

14.10.450 Agreements between property owners, the Idaho Transportation Department (ITD), and other governmental entities for construction or installation of system improvements.

Nothing in this chapter shall be construed to prevent or prohibit private agreements between property owners, developers, Idaho Transportation Department, or any governmental entities in regard to the construction or installation of system improvements or providing for credits or reimbursements for system improvements costs incurred by a developer, including interproject transfers of credits or providing for reimbursement for project improvements which are used or shared by more than one development project. [Ord. 262 § 1, 2023.]

14.10.460 No requirement of the city to approve extraordinary impact development.

Nothing in this chapter shall obligate the city to approve development which results in an extraordinary impact. [Ord. 262 § 1, 2023.]

14.10.470 District not obligated to approve development that reduces levels of service.

Nothing in this chapter shall obligate the district to approve any development request which may reasonably be expected to reduce levels of service below minimum acceptable levels established in this chapter. [Ord. 262 § 1, 2023.]

14.10.480 No additional right to develop created by this chapter.

Nothing in this chapter shall be construed to create any additional right to develop real property or diminish the city in regulating the orderly development of real property within its boundaries. [Ord. 262 § 1, 2023.]

14.10.490 No limit on city’s eminent domain authority.

Nothing in this chapter shall work to limit the use of the city’s power of eminent domain or supersede or conflict with requirements or procedures authorized in the Idaho Code for local improvement districts or general obligation bond issues. [Ord. 262 § 1, 2023.]

14.10.500 No limit on city’s power to annex property.

Nothing herein shall restrict or diminish the power of the city to annex property into its territorial boundaries or exclude property from its territorial boundaries upon request of a developer or owner, or to impose reasonable conditions thereon, including the recovery of project or system improvements costs required as a result of such voluntary annexation. [Ord. 262 § 1, 2023.]

14.10.510 District plan of alternative sources of revenue.

The district shall develop a plan for alternative sources of revenue, which shall include but not necessarily be limited to plans generated during the district’s annual budget process, lobbying efforts, tax increment financing, and implementation of user, administrative and regulatory fees, and other forms of revenue. [Ord. 262 § 1, 2023.]

14.10.520 Development approved by the city prior to the effective date of this chapter not subject to impact fees.

Notwithstanding any other provision of this chapter, that portion of a project for which a complete application for a building permit has been received by the city, prior to the effective date of the ordinance codified in this chapter, shall not be subject to the district impact fee imposed by this chapter. If the resulting building permit is later revised or replaced after the effective date of the ordinance codified in this chapter, and the new building permit(s) reflects an increase in development density, intensity, size or number of units more than 10 percent higher than that reflected in the original building permit, then the district impact fee may be charged on the difference in development density, intensity, size or number of units between the original and the revised or replacement building permit. [Ord. 262 § 1, 2023.]

14.10.530 Monies in trust fund not expended carried over from fiscal year to fiscal year.

Any monies, including any accrued interest not assigned to specific system improvements within such capital improvements plan and not expended pursuant to DCC 14.10.270 or 14.10.300 or refunded pursuant to DCC 14.10.270 shall be retained in the same account until the next district fiscal year. [Ord. 262 § 1, 2023.]

14.10.540 Capital improvements plan error discovery.

A. If the district discovers an error in the capital improvements plan which results in assessment or payment of more than a proportionate share of system improvements costs on any proposed development, the district administrator shall:

1. Adjust the district impact fee to collect no more than a proportionate share; or

2. Discontinue the collection of any district impact fees until the error is corrected by ordinance. [Ord. 262 § 1, 2023.]

14.10.550 Impact fee payment mistake or misrepresentation.

If district impact fees are calculated and paid based on a mistake or misrepresentation, they shall be recalculated. Any amounts overpaid by a fee payer shall be refunded by the district within 30 days after the district’s acceptance of the recalculated amount, with interest at the legal rate provided for in Idaho Code Section 28-22-104 from the date on which the fee was paid. Any amounts underpaid by the fee payer shall be paid to the district within 30 days after the district administrator’s acceptance of the recalculated amount, with interest at the legal rate provided for in Idaho Code Section 28-22-104 from the date on which the fee was paid. In the case of an underpayment to the district, the administrator may request that the city withhold issuance of the building permits or development for the project for which the district impact fees were paid until such underpayment is corrected, and if amounts owed to the district are not paid within such 30-day period, the district administrator may also ask the city to revoke any building permits or development approval issued in reliance on the previous payment of such district impact fees and refund such fees to the fee payer. [Ord. 262 § 1, 2023.]

14.10.560 Punishment.

Any person who violates any provision of this chapter shall be guilty of a misdemeanor, punishable by up to one year in the county jail, and/or a $1,000 fine, or both. Knowingly furnishing false information to any official of the city or the district charged with the administration of this chapter, including without limitation, the furnishing of false information regarding the expected size, use or impacts from a proposed development, shall be a violation of this chapter. [Ord. 262 § 1, 2023.]

14.10.570 Liberal construction.

All provisions, terms, phrases, and expressions contained in this chapter shall be liberally construed in order that the true intent and meaning of the Act and the city council and the board of commissioners may be fully carried out. [Ord. 262 § 1, 2023.]