11-1 FIRE DISTRICT DEVELOPMENT IMPACT FEES

2. The new growth and development occurring within the city of Garden City will place ever-increasing demands upon the North Ada County fire and rescue district, whose boundaries include area within the city limits, to provide, improve and expand North Ada County fire and rescue’s existing fire protection district’s public safety facilities to serve that new growth and development; and the tax revenues generated from that new growth and development often does not generate sufficient funds to provide the necessary improvements and expansion of the public safety facilities to protect the public health, safety, and welfare.

3. The new growth and development users, who create the increased demand upon the North Ada County fire and rescue district, should bear their proportionate share of the cost of public safety facilities needed to serve that new growth and development.

4. North Ada County fire and rescue district is organized pursuant to Idaho Code section 31-1401 et seq. and does not have authority to make and adopt ordinances as a method of carrying out their statutory duties.

5. The Idaho Development Impact Fee Act (Act) at Idaho Code section 67-8201 et seq. requires an entity to adopt an ordinance in order to impose and collect development impact fees.

6. The Act does provide, pursuant to Idaho Code section 67-8204A, in circumstances where the city and a fire district are both affected by the considerable growth and development as is occurring within the city, that the city and the fire district may enter into an 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 fire 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 people, residential and nonresidential establishments within the boundaries of the city.

7. The city has statutory authority to make and adopt ordinances pursuant to Idaho Code chapter 9, title 50.

C. Authority: The ordinance codified in this title is enacted pursuant to the city’s general police powers, its authority to enact ordinances, and its authority as provided by the Act and other applicable laws of the state of Idaho to impose and collect development impact fees on behalf of the North Ada County fire and rescue district; and the city’s and the North Ada County fire and rescue district’s authority to enter into an intergovernmental agreement as provided for in Idaho Code section 67-8204A when jointly affected by growth and development for the purpose of agreeing to impose, collect and expend development impact fees in order for new growth and development pay their proportionate share of the cost of public facilities to serve that new growth and development.

D. Applicability: This chapter shall apply to the development of property located within the boundaries of the North Ada County fire and rescue district and the city.

E. Purpose: The intent of this chapter is to ensure that new residential and nonresidential 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 actually used for system improvements in accordance with the Act. (Ord. 1003-19, 8-9-2021)

11-1-2 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 includes the plural and the singular:

ACT shall mean the Idaho Development Impact Fee Act as set forth in Idaho Code chapter 82 of title 67.

APPROPRIATE shall mean 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 shall mean the board of commissioners of a North Ada County fire and rescue district, which is its governing board.

BUILDING PERMIT shall mean the permit required for foundations, new construction and additions pursuant to section 7-1-3 of this code.

CAPITAL IMPROVEMENTS shall mean improvements with a useful life of ten (10) years or more, by new construction or other action, which increases the service capacity of a fire district capital facilities.

CAPITAL IMPROVEMENTS ELEMENT shall mean a component of the capital improvements plan of the North Ada County fire and rescue district adopted by the board of commissioners of the fire district and the city council pursuant to Idaho Code chapters 65 and 82 of title 67, and as the same is amended, which component meets the requirements of the capital improvements plan required by the Act.

CAPITAL IMPROVEMENTS PLAN shall mean the impact fee study and capital improvements plan recommended by the joint advisory committee and adopted by North Ada County fire and rescue district board of commissioners and the city council that identifies fire district capital facilities for which the North Ada County fire and rescue district’s impact fees may be used as a funding source.

CITY shall mean the city of Garden City.

CITY COUNCIL shall mean the city council of the city of Garden City.

DEVELOPER shall mean 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 shall mean any construction or installation of a building or structure, or 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 shall mean any written duly authorized document from the city which authorizes the commencement of a development.

DEVELOPMENT REQUIREMENT shall mean 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 requirement compels the payment, dedication or contribution of goods, services, land or money as condition of approval.

DWELLING UNIT shall mean any structure, or portion thereof, providing living facilities for one family as herein defined, including provisions for living, sleeping, eating, cooking and sanitation.

EXTRAORDINARY COSTS shall mean those costs incurred as result of an extraordinary impact.

EXTRAORDINARY IMPACT shall mean an impact which is reasonably determined by the fire district: (1) result in the need for fire 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 fire district system improvements which are not identified in the capital improvements plan.

FAMILY shall mean:

1. A person living alone or two (2) or more persons related by blood or marriage.

2. A group of not more than ten (10) persons who need not be related by blood or marriage living together in a dwelling unit.

3. Eight (8) or fewer unrelated mentally and/or physically handicapped or elderly persons residing in a dwelling unit who are supervised at the dwelling in connection with their handicap or age related infirmity; provided, that no more than two (2) staff members reside in the dwelling unit at any one (1) time. (Resident staff shall not be counted toward the "eight (8) or fewer" criterion.)

FEE PAYER shall mean the person who pays or is required to pay a fire district impact fee. A fee payer may include a developer.

FIRE DISTRICT shall mean the North Ada County fire and rescue district, a fire district organized and existing by virtue of the Fire Protection District Law, Idaho Code chapter 14 of title 31.

FIRE DISTRICT ADMINISTRATOR shall mean the fire district administrator of the fire district or their designee.

FIRE DISTRICT DEVELOPMENT IMPACT FEE CAPITAL PROJECTS TRUST FUND (THE "TRUST FUND") shall mean the fire district trust fund established by action of the board of commissioners of the North Ada County fire and rescue district pursuant to section 11-1-11 of this chapter and pursuant to Idaho Code section 67-8210(1) into which all fire district impact fees shall be deposited and maintained by the North Ada County fire and rescue district.

FIRE DISTRICT IMPACT FEE shall mean a payment of money imposed as condition of development approval to pay for a proportionate share of the 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;

2. Connection or hookup charges;

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 participating fire protection 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 it may be amended, for credit or reimbursement.

INTERGOVERNMENTAL AGREEMENT shall mean the city of Garden City/North Ada County fire and rescue district intergovernmental agreement and joint powers agreement for the collection and expenditure of development impact fees for fire district systems improvements entered into by and between the city and the fire district pursuant to Idaho Code sections 67-8204A and 67-2328 for the collection and expenditure of fire district impact fees established pursuant to this chapter.

JOINT ADVISORY COMMITTEE shall mean the city of Garden City/North Ada County fire and rescue district joint development impact fee advisory committee formed and staffed by the city and the fire 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.

LAND USE ASSUMPTIONS shall mean a description of the service area and projections of land uses, densities, intensities and population in the service area over at least a ten (10) year period.

LEVEL OF SERVICE shall mean a measure of the relationship between service capacity and service demand for public facilities.

MANUFACTURED/MOBILE HOME shall mean a structure, constructed according to HUD/FHA mobile home construction and safety standards, transportable in one (1) or more sections, which, in the traveling mode, is eight (8) feet or more in width or is forty (40) body feet or more in length, or when erected on site, is three hundred twenty (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 USC 5401 et seq.

MODULAR BUILDING shall mean any building or building component other than a manufactured/mobile home, which is constructed according to the International Building Code, as adopted or 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 shall mean the total current monetary value of past, present or future payments, contributions or dedications of goods, services, materials, construction or money.

PROJECT shall mean a particular development on an identified parcel of land.

PROJECT IMPROVEMENTS, in contrast to system improvements, shall mean 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 shall mean 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 shall mean 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 ten (10) years or more.

RECREATIONAL VEHICLE shall mean 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 shall mean any defined geographic area within the city as identified by the fire 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 (1) service area encompassing all of the city of Garden City.

SERVICE UNIT shall mean 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 all dwelling units intended for residential use development.

SYSTEM IMPROVEMENTS, in contrast to project improvements, shall mean 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 fire district capital facilities.

SYSTEM IMPROVEMENTS COSTS shall mean 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;

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

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

4. Upgrading, updating, expanding or replacing existing capital improvements to provide better service to existing development administrative and operating costs of the fire 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; and

5. Principal payments and interest or other finance charges on bonds or other indebtedness except financial obligations issued by or on behalf of the fire district to finance capital improvements identified in the capital improvements plan.

TRUST ACCOUNTS shall mean any of one (1) or more interest bearing accounts within the fire district development impact fee capital projects trust fund established in section 11-1-11 of this chapter. (Ord. 1003-19, 8-9-2021)

11-1-3 IMPOSITION OF FIRE DISTRICT IMPACT FEE:

A. Establishment Of The North Ada County Fire And Rescue District Service Area: There is hereby established a service area for the North Ada County fire and rescue district which service area includes all land in the city within the boundaries of the North Ada County fire and rescue district.

B. Imposition Of Impact Fees: The North Ada County fire and rescue district impact fee is hereby imposed on all new development within the city that is also within the boundaries of the North Ada County fire and rescue district.

C. Fee Schedule: Fire district impact fees shall be calculated in accordance with the fee schedule set forth below 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 section 11-1-6C of this chapter; or (2) the fire district find the development will have an extraordinary impact pursuant to section 11-1-9 of this chapter. The methodology for determining the costs per service unit provided for in the fee schedule is set forth in the capital improvements plan.

1. North Ada County Fire And Rescue Impact Fee:

Residential (per dwelling unit)	$647.00
Nonresidential (per square foot)	$0.32

D. 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 fire district impact fee 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.

E. Procedures:

1. Building Permit: Upon submittal of complete building permit plans for the development to the fire district administrator, the fire district administrator shall calculate the fire district impact fee for the development within thirty (30) days of submittal unless:

a. The fee payer requests and has been granted an individual assessment pursuant to this chapter; or

b. The fire district administrator determines that the development may have extraordinary impact.

2. Exemptions: An exemption pursuant to section 11-1-5-A of this chapter 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. 1003-19, 8-9-2021)

11-1-4 COLLECTION OF FIRE DISTRICT IMPACT FEES:

A. Certification: After the fire district impact fee due for a proposed development has been calculated by the fire district administrator pursuant to the fee schedule attached to the capital improvements plan or by using the individual assessment process, the fee payer may request from the fire district administrator a certification of the amount of fire district impact fee due for that development. Within thirty (30) days after receiving such request, the fire district administrator shall issue a written certification of the amount of the fire district impact fee due for the proposed development. Such certification shall establish the fire district impact fee so long as there is no material change to the particular development as identified in the individual assessment application, or the impact fee schedule attached to the capital improvements plan. The certification shall include an explanation of the calculation of the fire district impact fee including an explanation of factors considered under Idaho Code section 67-8207 and shall also specify the system improvement(s) for which the fire district impact fee is intended to be used. The fire district administrator shall provide the certification to the fee payer and to the city. If the impact fee is determined by the fire district administrator following an individual assessment of the fee, the fire district administrator shall provide the certification to the fee payer and the city.

B. Payment Of Fees: The fire district impact fee shall be paid either to the city or to the fire district at the following times:

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

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

3. At such other time as the developer and the fire district have agreed upon in writing with notice to the city.

C. In the event a fire district impact fee is paid to the fire district, then the fire district administrator shall immediately notify the city of said payment.

D. All fire district impact fees paid to the city shall then be delivered to the fire district administrator on a once-a-month basis. (Ord. 1003-19, 8-9-2021)

11-1-5 EXEMPTIONS:

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

1. 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 (2) years of its destruction;

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

3. 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;

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

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

6. 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

7. 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: (a) a modular building, manufactured/mobile home or recreational vehicle was legally in place on the lot or space prior to the effective date of this chapter; or (b) a fire district impact fee has been paid previously for the modular building, manufactured/mobile home or recreational vehicle on that same lot or space.

B. Exemption Claim Process: An exemption from a fire district impact fee 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 fire district administrator within ninety (90) days of receipt of the claim for exemption. (Ord. 1003-19, 8-9-2021)

11-1-6 INDIVIDUAL ASSESSMENT PROCESS:

A. In lieu of calculating the amount of the fire district impact fee using the impact fee schedules in section 11-1-3 of this chapter, an individual assessment of impact fees is permitted.

1. Individual Assessment Process: A fee payer may file a written request for an individual assessment of the development by the fire district with the fire district administrator prior to the receipt of a building permit or other necessary approvals or entitlements from the city. 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 the fire district impact fee.

a. Each individual assessment request and supporting documentation submitted by the fee payer shall be based on the same level of service standards and unit costs for system improvements used in the fire district’s improvements plan, shall use an average cost (not a marginal cost) methodology, and shall document the relevant methodologies and assumptions used.

b. Each individual assessment request delivered to the fire district administrator may then be accepted, rejected, or accepted with modifications by the fire district administrator as the basis for calculating the fire district impact fee. 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, based on the standards in Idaho Code section 67-8207.

c. The fire district administrator shall issue a written decision within thirty (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 county for building permits.

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

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

f. The fire district administrator shall provide notice of final determination of an individual assessment to the fee payer and to the city. (Ord. 1003-19, 8-9-2021)

11-1-7 DEVELOPER CREDITS AND REIMBURSEMENT:

A. Credits To Be Issued: When a developer or their predecessor in title or interest has constructed system improvements of the same category as a fire district capital improvements element, or contributed or dedicated land or money towards the completion of system improvements of the same category as a fire district capital improvements element, and the fire district has accepted such construction, contribution or dedication, the fire district shall issue a credit against the fire district impact fees otherwise due for the same fire 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 fire district as a condition of development approval or was offered by the developer and accepted by the fire 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.

B. Limitations: Credits against a fire district impact fee shall not be given for: (1) project improvements; or (2) any construction, contribution or dedication not agreed to in writing by the participating fire protection district prior to commencement of the construction, contribution, or dedication. Credits issued for one (1) fire district capital improvements element may not be used to reduce fire district impact fees due for a different capital improvement. No credits shall be issued for system improvements contributed or dedicated prior to the effective date of this chapter. Prior contributions may only be taken into account pursuant to an individual assessment.

C. Valuation Of Credit At Present Value:

1. Land: Credit for qualifying land dedications shall, at the fee payer’s option, be valued at the present value of: (a) one hundred percent (100%) of the most recent assessed value for such land as shown in the records of the county assessor; or (b) that fair market value established by a private appraiser acceptable to the fire district in an appraisal paid for by the fee payer.

2. Improvements: Credit for qualifying acquisition or construction of system improvements shall be valued by the fire 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 fire district. The fire 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 fire district as a more accurate measure of the value of the offered system improvements to the fire district.

D. When Credits Become Effective:

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

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

E. Credit Request Process:

1. Request: In order to obtain a credit against a fire district impact fee otherwise due, a fee payer shall submit to the fire district administrator a written offer of request to dedicate to the fire district specific parcels of qualifying land or a written offer to contribute or construct specific system improvements to the fire 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 fire district impact fee for which the land dedication or system improvements is offered.

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

3. Credits Exceeding Fee Amounts Due: If the credit due to a fee payer pursuant to subsection 11-1-7-D of this chapter exceeds the fire district impact fee that would otherwise be due from the fee payer pursuant to the chapter (whether calculated through the fee schedule attached to the capital improvement plan or through an individual assessment), the fee payer may choose to receive such credit in the form of either: (a) a credit against future fire district impact fee due for the same system improvements; or (b) a reimbursement from fire 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 participating fire protection district shall be under no obligation to use any of the participating fire protection district funds – other than fire district impact fees paid by other development for the same system improvements – to reimburse the fee payer for any credit in excess of fire district impact fees that are due.

4. Written Agreement Required: If credit or reimbursement is due to the fee payer pursuant to this section, the fire 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 ten (10) years.

5. The fire district administrator’s determination on the written offer of request for credit shall be provided to the fee payer and the city. (Ord. 1003-19, 8-9-2021)

11-1-8 METHODOLOGY FOR THE CALCULATION OF FIRE DISTRICT IMPACT FEES:

A. General Provisions:

1. Accounting Principles: The calculation of the fire district impact fee 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.

2. Levels Of Service: The fire district impact fee shall be calculated on the basis of levels of service for public facilities in the applicable adopted capital improvement plan 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 the fire district impact fee is imposed must be attributable to the capacity demands generated by the new development.

B. Methodology – Proportionate Methodology: The fire district impact fee shall not exceed a proportionate share of the cost of the system improvements determined in accordance with Idaho Code section 67-8207, as amended. Fire district impact fees shall be based on actual system improvements costs or reasonable estimates of such costs. The amount of the fire district impact fee shall be calculated using the methodology contained in the adopted capital improvements plan.

C. Proportionate Share Determination:

1. The fire district impact fee shall be based on a reasonable and fair formula or method under which the fire district impact fee imposed does not exceed a proportionate share of the costs incurred or to be incurred by the fire 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 fire district considers the following:

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

b. 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;

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

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

2. 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 fire district and accounted for in the calculation of the fire district’s impact fee:

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

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

c. 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;

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

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

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

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

h. 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. 1003-19, 8-9-2021)

11-1-9 EXTRAORDINARY IMPACT:

A. The fire district administrator shall review and determine whether or not the development application will impose extraordinary impact.

B. If the fire district administrator determines that a proposed development generates extraordinary impact that will result in extraordinary systems improvements costs, the fire district administrator will notify the fee payer and the city of such fire district impact fee determination within thirty (30) days after fire district administrator’s receipt of the development application. 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 fire district capital facilities from the proposed development or activity.

D. Within thirty (30) days following the designation of a development with extraordinary impact, the fire 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; (2) modify the proposal to avoid generating extraordinary impact; or (3) withdraw the application for certification, building permit or development approval. (The fire district administrator shall notify the city of the fee payer’s choice within fifteen (15) days of the fee payer’s decision).

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 fire 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 thirty (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. 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 fire district and the fee payer prior to review and consideration of any application for any development approval or building permit related to the proposed development.

G. 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 fire district. (Ord. 1003-19, 8-9-2021)

11-1-10 FEE PAYER REFUNDS:

A. Duty To Refund:

1. Fire district’s impact fee shall be refunded to a fee payer, or successor in interest, or a property owner in the following circumstances:

a. Service is available but never provided;

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

c. The fee payer pays a fire district impact fee 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 fire district was entitled to receive;

d. The fire district has collected a fire district impact fee and the fire district has failed to appropriate or expend the collected fees pursuant to the section below; or

e. Failure of the fire district to commence construction or encumber the fund in the participating fire protection district’s development impact fee capital projects trust fund.

2. Any fire district impact fee paid shall be refunded if the fire district has failed to commence construction of system improvements in accordance with this chapter, or to appropriate funds for such construction, within eight (8) years after the date on which such fee was collected by the fire district. Any refund due shall be paid to the owner of record of the parcel for which the fire district impact fee was paid. The fire district may hold fire district impact fees for longer than eight (8) years if the fire district identifies in writing and in written notice to the owner of record of the parcel: (a) a reasonable cause why the fees should be held longer than eight (8) years; and (b) an anticipated date by which the fees will be expended, but in no event greater than eleven (11) years from the date they were collected. If the fire district complies with the previous sentence, then any fire district impact fees so identified shall be refunded to the fee payer if the fire district has failed to commence construction of system improvements in accordance with the written notice, or to appropriate funds for such construction on or before the date identified in such writing.

3. No Refund Due For Subsequent Reduction In Size Of Development Or Service Units: After a fire 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, or is altered, reconstructed, or reconfigured so as to reduce the size of the project or the number of units in the project.

4. 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.

5. Timing: The fire district shall make a determination of whether a refund is due within thirty (30) days after 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 fire district shall send the refund to the owner of record within ninety (90) days after the fire district determines that a refund is due. (Ord. 1003-19, 8-9-2021)

11-1-11 ESTABLISHMENT OF FIRE DISTRICT TRUST FUNDS – TRUST ACCOUNTS:

A. Trust Funds Established: The trust fund established by each fire district will be maintained by the fire district for the purpose of ensuring that all fire district impact fees collected, pursuant to this chapter, are used to address impacts reasonably attributable to new development for which the fire district impact fees are paid. The trust fund shall be divided into the trust accounts. All funds in all trust accounts in the trust fund shall be maintained in an interest-bearing account. The interest earned on each trust 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 trust accounts and shall be subject to the same restrictions on uses of funds as the fire district impact fees on which the interest is generated.

B. Deposit Of Fire District Impact Fees: All monies paid by a fee payer, pursuant to this chapter, shall be identified as fire district impact fees and upon receipt by the fire district shall be promptly deposited by the fire district administrator in the appropriate trust accounts of the trust fund.

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

2. Maintenance Of Records: The fire district shall maintain and keep accurate financial records for each trust account that shall show the source and disbursement of all revenues, that shall account for all monies received, that shall ensure that the disbursement of funds from each trust account shall be used solely and exclusively for the provisions of projects specified in the capital improvements plan, and that shall provide an annual accounting for each fire district impact fee account showing the source and amount of all funds collected and the projects that were funded. (Ord. 1003-19, 8-9-2021)

11-1-12 EXPENDITURE OF FIRE DISTRICT IMPACT FEES:

A. Expenditures: Expenditures of fire 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.

B. Capital Improvements Plan Reimbursement – Surcharge: A portion of each impact fee collected shall be designated as a surcharge for reimbursement of the participating fire protection district 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. 1003-19, 8-9-2021)

11-1-13 APPEALS, PROTEST AND MEDIATION:

A. Appeals To The Fire District Board Of Commissioners: Any fee payer that is or may be obligated to pay a fire district impact fee, 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 fire district board of commissioners.

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

2. 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 thirty (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 fee 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.

3. The board of commissioners shall hear the appeal within sixty (60) days after receipt 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 fire district administrator shall likewise have the right to be present and to present evidence in support of the decision. The criteria to be used by the board of commissioners in considering the appeal shall be whether: (a) the decision or interpretation made by the fire district administrator; or (b) 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 fire district facilities necessary to serve new development and whether the provisions of this chapter has been correctly applied. The board of commissioners shall issue a decision upholding, reversing, or modifying the decision being appealed within thirty (30) days after hearing the appeal.

B. Appeals To The City Council: Any fee payer that is or may be obligated to pay a fire district impact fee, 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 of the fire district in applying this chapter, may appeal such decision to the city council.

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

2. 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 thirty (30) days after the date of the fire district’s 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 fire district’s board of commissioners was in error, together with copies of any documents that the fee payer believes support the claim. The fire district administrator shall within three (3) business days deliver the notice of appeal together with copies of any documents filed with it to the city clerk.

3. The city council shall hear the appeal within sixty (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 fire district administrator shall likewise have the right to be present and to present evidence in support of the decision. The criteria to be used by the city council in considering the appeal shall be whether: (a) the decision or interpretation made by the fire district administrator and the decision on appeal by the fire district’s board of commissioners; or (b) 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 fire 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 thirty (30) days after hearing the appeal.

C. Payment Under Protest: A fee payer may pay a fire district impact fee under protest in order not to delay in the issuance of 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.

D. Mediation:

1. Any fee payer that has a disagreement with the fire district administrator regarding a fire district impact fee determination that is or may be due for a proposed development pursuant to this chapter, may enter into a voluntary mediation agreement with the fire district, as the case may be, to subject the disagreement to mediation by a qualified independent party acceptable to both the fee payer and the fire district.

2. Mediation may take place at any time following the filing of a timely appeal pursuant to section 11-1-13(A) of this chapter, 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 section 11-1-13(A) of this chapter.

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

4. If mediation is requested, any related mediation costs shall be shared equally by the fee payer and the fire district and a written agreement regarding the payment of such costs shall be executed prior to the commencement of mediation.

5. In the event that mediation does not resolve the issues between the fire district and the fee payer, the fee payer retains all rights to seek relief from a court of competent jurisdiction. (Ord. 1003-19, 8-9-2021)

11-1-14 PERIODIC REVIEWS:

A. Review And Modification Of Capital Improvements Plan: Unless the board of commissioners deems some other period is appropriate, the board of commissioners shall, at least once every five (5) 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 with the city and in accordance with the procedures set forth in Idaho Code section 67-8206, as amended. Each update shall be prepared by the fire district administrator in consultation with the joint advisory committee.

B. Annual Review: The fire district shall annually adopt a capital budget. (Ord. 1003-19, 8-9-2021)

11-1-15 AUDIT:

A. As part of its annual audit process, the fire district shall prepare an annual report: (1) describing the amount of all fire district impact fees collected, appropriated or spent during the preceding year by category of public facility; and (2) describing the percentage of taxes and revenues from sources other than the fire district impact fees collected, appropriated or spent for system improvements during the preceding year by systems improvements category of fire district capital facilities. (Ord. 1003-19, 8-9-2021)

11-1-16 JOINT DEVELOPMENT IMPACT FEE ADVISORY STANDING COMMITTEE:

A. Committee Created: A joint standing committee of the city council and the board of commissioners of the fire district is established.

B. Committee Name: The joint standing committee is known and shall continue to be known and designated as the "city of Garden City/North Ada County fire and rescue district joint development impact fee advisory standing committee" (hereinafter in this chapter referred also as "joint advisory committee" or "committee").

C. Membership: The members on the committee shall be appointed by the city council and confirmed by the board of commissioners of the fire district for a term of one (1) year or until someone is appointed in his/her place, and there shall not be fewer than five (5) members all of whom must reside in the city. There shall be two (2) or more members who are active in the business of development, building or real estate and two or more members who are not in the business of development, building, or real estate. Employees or officials, acting in their official capacity for a governmental entity, may not be appointed as members of the committee.

1. The members will be appointed during the January regular meeting of the city council and the board of commissioners.

2. Any vacancy occurring on the committee during the year may be filled during the year, by appointment of the city council and confirmed by the board of commissioners of the fire district.

D. Charge: The joint advisory committee shall serve as an advisory committee to the city council and the board of commissioners of the fire district and is charged with the following responsibilities:

1. Assist the city and the fire district in adopting land use assumptions; and

2. Review the capital improvements plan; and

3. Monitor and evaluate implementation of the capital improvements plan;

4. File with the fire district, fire district administrator and the city clerk, at least annually, with respect to the capital improvements plan, a report of any perceived inequities in implementing the capital improvements plan or imposing the fire district impact fees;

5. Advise the city council and the board of commissioners of the fire district of the need to update or revise land use assumptions, capital improvements plan and fire district development impact fees; and

6. The fire district shall make available to the joint advisory committee, upon request, all financial and accounting information, professional reports in relation to other development and implementation of land use assumptions, the capital improvements plan and periodic updates of the capital improvements plan.

E. Joint Advisory Committee Organization: The fire district and fire district administrator shall staff the joint advisory committee in order to provide the committee with needed information for the committee’s review and to provide for its compliance with the Open Meeting Law (Chapter 2 of Title 74 Idaho Code).

1. The joint advisory committee shall select its officers, which include a chairman, vice chairman and a secretary of the committee.

2. The chairman shall conduct the meetings of the committee. The duties of the chairman shall be performed by the vice chairman in the absence of the chairman or as delegated by the chairman. The chairman and the vice chairman shall be members of the committee.

3. The fire district administrator shall serve as the secretary of the committee and shall take minutes and post agenda notices required by the Open Meeting Law. The secretary is not a member of the committee.

4. The committee shall establish a regular meeting schedule.

5. The agenda of each meeting shall include the approval of the minutes of the last meeting and the secretary shall provide a copy of the approved minutes to the city council and the board of commissioners.

6. Fifty-one percent (51%) of the membership of the committee shall constitute a quorum. Once a quorum is established for a meeting, the subsequent absence of a member present for creating the quorum shall not dismiss the quorum.

7. A majority vote of those present at any meeting is sufficient to carry motions.

F. Reporting: The joint advisory committee reports directly to the fire district board of commissioners and to the city council.

G. City Council And Fire District Board Of Commissioners Review Of Committee’s Report And Recommendations: The city council and the fire district board of commissioners shall each consider the joint advisory committee’s recommended revision(s) at least once every twelve (12) months. The joint advisory committee’s recommendations and the city council’s and board of commissioners’ actions are intended to ensure that the benefits to a development paying fire district impact fees are equitable, so that the fire district impact fee charged to the development shall not exceed a proportionate share of system improvements costs, and that the procedures for administering fire district impact fees remain efficient. (Ord. 1003-19, 8-9-2021)

11-1-17 ENFORCEMENT AND COLLECTION:

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

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

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

3. Add interest to the fire district impact fee not paid in full at the legal rate provided for in Idaho Code section 28-22-104, as amended, plus five percent (5%) beginning on the date at which the payment of the fire district impact fee was due until paid in full.

4. Impose a penalty of five percent (5%) of the total fire 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 fire district impact fee was due until paid in full.

5. Impose a lien pursuant to the authority of Idaho Code section 67-8213(4) for failure to timely pay a fire district impact fee following the procedures contained in Idaho Code Title 45, Chapter 5. (Ord. 1003-19, 8-9-2021)

11-1-18 CITY/FIRE DISTRICT INTERGOVERNMENTAL AGREEMENT:

A. 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 fire district for the purpose of agreement to collect and expend fire district impact fees for system improvements as provided in this chapter.

B. The city and the fire district have entered into the intergovernmental agreement which is in full force and effect.

C. The intergovernmental agreement complies with this chapter and requires the fire district to be governed by and to fully abide by the provisions of this chapter.

D. Any amendments of the intergovernmental agreement shall be implemented by corresponding relevant amendments of this chapter which amendments shall not apply to any fire district impact fees then not expended and currently held in the trust fund. (Ord. 1003-19, 8-9-2021)

11-1-19 MISCELLANEOUS PROVISIONS:

A. Nothing in this chapter shall prevent the fire 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.

B. Nothing in this chapter shall be construed to prevent or prohibit private agreements between property owners or developers, the Idaho Transportation Department and 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 inter-project transfers of credits or providing for reimbursement for project improvements which are used or shared by more than one (1) development project.

C. Nothing in this chapter shall obligate the city to approve development which results in an extraordinary impact.

D. Nothing in this chapter shall obligate the fire district to approve any development request which may reasonably be expected to reduce levels of service below minimum acceptable levels established in this chapter.

E. 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.

F. Nothing in this chapter shall work to limit the use by the city of the 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.

G. 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.

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

I. 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 this chapter, shall not be subject to the fire 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 a development density, intensity, development size or number of units more than ten percent (10%) higher than that reflected in the original building permit, then the fire district impact fee may be charged on the difference in density, intensity, development size or number of units between the original and the revised or replacement building permit.

J. Any monies, including any accrued interest not assigned to specific system improvements within such capital improvements plan and not expended pursuant to section 11-1-12 of this chapter or refunded pursuant to section 11-1-10 of this chapter shall be retained in the same account until the next fire district fiscal year.

K. If the fire district discovers an error in the capital improvements plan that results in assessment or payment of more than a proportionate share of system improvements costs on any proposed development, the fire district administrator shall: (1) adjust the fire district impact fee to collect no more than a proportionate share; or (2) discontinue the collection of any fire district impact fees until the error is corrected by ordinance.

L. If fire 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 fire district within thirty (30) days after the fire 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 fire district within thirty (30) days after the fire 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 fire district, the administrator may request the city and the city may withhold issuance of the building permits or development approval for the project for which the fire district impact fee was paid until such underpayment is corrected, and if amounts owed to the fire district are not paid within such thirty (30) day period, the fire district administrator may also ask the city to and the city may revoke any building permits or development approval issued in reliance on the previous payment of such fire district impact fee and refund such fee to the fee payer.

M. The joint advisory committee that was established during the preparation of the capital improvements plan shall continue in existence and shall by operation of this chapter become the joint advisory committee created herein. (Ord. 1003-19, 8-9-2021)

11-1-20 PUNISHMENT:

Any person who violates any provision of this chapter shall be guilty of a misdemeanor, punishable by up to one (1) year in the county jail, and/or a one thousand dollar ($1,000.00) fine, or both. Knowingly furnishing false information to any official of the city or the fire 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. 1003-19, 8-9-2021)

11-1-21 CONSTRUCTION OF INTENT:

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. 1003-19, 8-9-2021)

CHAPTER 1FIRE DISTRICT DEVELOPMENT IMPACT FEES

11-1-1 SHORT TITLE, APPLICABILITY, FINDINGS, AND PURPOSE: