Chapter 12.35
TRAFFIC IMPACT FEE TAX
Sections:
Traffic Impact Fee Tax Regulations
12.35.010 Imposition.
Be it enacted by the Tulalip Tribes Board of Directors, there is imposed and levied and shall be collected a traffic impact fee tax of which shall be calculated to relate to the transportation system capacity needs of the Tulalip Reservation. The following principles must be observed in setting the tax:
(1) Impact fees tax will be imposed on new development only for transportation system improvements that are reasonably related to the new development;
(2) Impact fees tax will not exceed an equitable share of the cost of system improvements that reasonably relate to the new development; and
(3) Impact fees tax will be used for system improvements that reasonably benefit new developments and mitigate their adverse traffic impacts.
The purpose of the traffic impact fee tax is to provide the Tulalip Tribes the revenues necessary to contribute to essential governmental services as it relates to road improvement and/or related programs which will benefit all persons, governmental, and business entities within the boundaries of the Tulalip Indian Reservation. [Res. 2015-080].
12.35.020 Rate of tax.
The rate of the traffic impact fee tax imposed by TTC 12.35.010 shall be set by regulation, the adopted traffic impact fee cost basis and consistent with the adopted long range traffic plan which the Tribal Transportation Division shall maintain. The impact fee formula, the adopted impact fee rate based on the formula, and the way the impact fee is applied to developments shall ensure that each development pays a fair, proportional share of the costs of the transportation system improvements needed to support development. [Res. 2015-080].
12.35.030 Exemptions.
Nothing in this tax code shall be construed as imposing a tax on the government of the Tulalip Tribes or any wholly owned subdivision or economic enterprise of the government of the Tulalip Tribes unless the governing body of the Tulalip Tribes permits such taxation pursuant to Tribal law. Subdivisions or economic enterprises which are partially owned by the government of the Tulalip Tribes shall not be taxed with regards to the Tribally owned portion of the subdivision or economic enterprise unless the governing body of the Tulalip Tribes permits such taxation pursuant to the Tribal laws. [Res. 2015-080].
12.35.040 Date.
This traffic impact fee tax shall be imposed beginning within 30 days of this code’s approval date and shall be imposed by regulation of the Tribal Transportation Division of the Tulalip Tribes annually thereafter on August 1st, or on filing and due dates as established by regulation. [Res. 2015-080].
12.35.050 Agency.
The Tribal Transportation Department shall be responsible for assessing and collecting the tax imposed by TTC 12.35.010. [Res. 2015-080].
12.35.060 Penalty/exclusion.
Any person failing or refusing to pay the tax imposed by TTC 12.35.010 shall be assessed a penalty, as set by regulations adopted by the Tribal Transportation Department, and may be excluded from the lands of the Tulalip Reservation at the discretion of the Tribal Transportation Department and the Board of Directors of the Tulalip Tribes. [Res. 2015-080].
12.35.070 Appeals.
The amount of the tax imposed in TTC 12.35.010 or any penalty or exclusion may be appealed to the Tax and Licensing Division under regulations providing for due process adopted by the Tribal Transportation Department. Decisions of the Tribal Transportation Department on any appeal may be appealed on the record to the Tulalip Tribal Court of Appeals. A process to provide for refunds where appropriate shall be established by regulation. [Res. 2015-080].
12.35.080 Quil Ceda Village.
Pursuant to Article 1, Section 3, of the Charter of the Consolidated Borough of Quil Ceda Village, the Village by action of its governing Council may enact taxes applicable to property and activities within the Village. Any traffic impact fee tax enacted and imposed by the Village on property located within the boundaries of the Village shall be, up to one-half the amount as set out in TTC 12.35.020, a credit to the taxpayer against taxes imposed by the Tulalip Tribes pursuant to TTC 12.35.010. [Res. 2015-080].
Tulalip Tribes Traffic Impact Fee Tax Regulations
1. Title.
These regulations shall be referred to as the “Tulalip Tribes Traffic Impact Fee Tax Regulations.”
2. Authority.
These regulations are enacted pursuant to the inherent sovereign powers of the Tulalip Tribes, such other powers as have been delegated to, vested in, or confirmed in the Tribes through the actions of th e United States, and Chapter 12.35 of the Tulalip Tribal Code.
3. Time.
These regulations shall be effective 30 days after Board approval.
4. Jurisdiction.
These Regulations shall apply to the full extent of the sovereign jurisdiction of the Tulalip Tribes.
(A) Condition of Use. Compliance with these Regulations is hereby made a condition of the purchase, ownership, sale, lease, use or occupancy and development of any land, building or other permanent improvement within the exterior boundaries of the Tulalip Indian Reservation to the maximum extent permitted by law and to all lands held in trust or restricted fee for the Tribes and located outside those boundaries.
(B) Deemed to Consent. Any person who purchases, owns, sells, leases, uses or occupies a building or permanent improvement on Tulalip Tribes Indian lands, as defined by these Regulations, shall be deemed thereby to have consented to the following:
(1) To be bound by the terms of these Regulations;
(2) To the exercise of jurisdiction by the Tribal Court over said person or entity, in legal actions arising pursuant to these Regulations; and
(3) To detention, service of summons and process, search and seizure and forfeiture of property in conjunction with legal actions arising pursuant to these Regulations.
5. Use of Funds.
(A) Pursuant to this chapter, traffic impact fees:
(1) Shall be used for public improvements that will reasonably benefit new commercial development;
(2) Shall not be imposed to make up for deficiencies in public facilities serving existing developments; and
(3) Shall not be used for maintenance or operations.
(B) Traffic impact fees may be spent for public improvements, including, but not limited to, planning, engineering, surveying, land acquisition, right-of-way acquisition, site improvements, necessary off-site improvements, construction, architectural, permitting, financing, and administrative expenses, applicable impact fees or mitigation costs, and any other expenses which can be capitalized.
(C) Impact fees may also be used to recoup public improvement costs previously incurred by the Tulalip Tribes to the extent that new growth and development will be served by the previously constructed improvements or incurred costs.
6. Fees.
The traffic impact fee rates in this section are generated from the formula for calculating impact fees set forth in the Traffic Impact Fee Cost Basis, which is incorporated herein by reference. Current established fees shall be attached herein as Appendix A and made available to the public. The Fees shall be reviewed yearly in August at which time a new schedule can be adopted or the existing schedule maintained.
7. Review.
The traffic impact fee tax rates may be reviewed and adjusted by the Board as it deems necessary and appropriate in conjunction with the updates of the Tulalip Tribes’ comprehensive plan.
Appeals, Computation of Time and Applicable Law
8. Appeals.
(A) Exclusive method of appeal.
(1) In order to preserve a right to appeal, the grievant must submit to the Tribal Transportation Division, a written protest setting forth all the grounds upon which the tax, or any portion of the tax, is claims to be unlawful or excessive.
(2) When the taxpayer submits a written protest as provided in this section, the taxpayer is thereafter prohibited from raising other or additional grounds as the basis for dispute.
(3) Any tax paid without a written protest, as provided in this section, is considered to be voluntarily paid and non-refundable.
(B) Hearing.
(1) The Tribal Transportation Division shall adopt the policy and regulations of the Tax and Licensing Department for Tulalip Land Occupation and Use Tax Regulations for Appeals, Computation of Time and Applicable Law as set forth herein.
(2) The Taxpayer shall be afforded all opportunity to present witnesses and to cross-examine any adverse witnesses. All witnesses shall take an oath to tell the truth.
(3) The may accept all relevant evidence, including hearsay evidence. The weight to be given any item of evidence is a matter of judgment for the Tax Division.
(4) The Tulalip Transportation Department shall consider the evidence presented, including the written request of refund or written protest, along with all materials submitted in support thereof, the testimony of witnesses, and any arguments presented.
(5) After a full and complete review of the evidence, the Tulalip Transportation Department shall issue a written decision. Notice and copy of the decisions shall be sent to the taxpayer.
9. Time and Finality.
(A) The date of notice of any decision shall be the date on which the decision is mailed by the body making the decision to the last known address of the applicant. The date of notice shall be stated in the decision.
(B) All time periods set forth in these Regulations shall be calculated in accordance with Rule 2.10.08 of the Tulalip Civil Rules of Tribal Court.
(C) If a decision of the Tulalip Transportation Department is not appealed within the time period set forth in this section, then that decision is final and conclusive, and is not subject to further review.
10. Tribal Administrative Remedies and Tribal Court of Appeals.
All cases or controversies arising under the terms and provisions of these Regulations shall be heard only in the Tulalip Tribal Court of Appeals, and only as provided in this Subchapter. An applicant or other aggrieved party must exhaust any and all administrative remedies provided in these Regulations before seeking review in Tribal Court of Appeals.
11. Presumption of Correctness.
Upon review by the Tulalip Transportation Department or any court of a determination of the valuation of property for purposes of taxation, it shall be presumed that the determination of the person charged with the duty of establishing such value is correct but this presumption shall not be a defense against any correction indicated by clear, cogent, and convincing evidence.
12. Appeals from the Tulalip Transportation Department.
(A) Any party aggrieved by a decision of the Tulalip Transportation Department pursuant to these Regulations may appeal such decision to Tribal Court of Appeals within thirty (30) calendar days from the date of notice of the decision. Any appeal to the Tribal Court of Appeals shall identify the name of the party petitioning for review, the interest of the petitioning party in the decision appealed from, and shall name as respondent only the Tulalip Transportation Department in its official capacity.
(B) The review by the Tribal Court of Appeals shall be limited to the evidentiary record made of the proceedings before the Tulalip Transportation Department. The Tribes may charge an appealing party the reasonable costs of preparing copies of the administrative record or of transcribing a recording of a hearing for the Tribal Court of Appeals and for the appealing party. The Tribes may charge the appellant[s] the fees and costs of defending the decision of the Tulalip Transportation Department in the Tulalip Court of Appeals when part of the decision of the Tulalip Transportation Department is upheld.
(C) The Tribal Court of Appeals shall not receive or consider any additional evidence not contained in the administrative record of the proceedings before the Tulalip Transportation Department. The Tribal Court of Appeals shall not consider any issue that was not raised by the appealing party in the administrative proceedings before the Tulalip Transportation Department.
(D) The Tribal Court of Appeals review shall be conducted by the Court, without jury. The review shall be in accordance with those provisions of the Tulalip Rules of Civil Procedure that are determined to be applicable by the Tribal Court of Appeals.
(E) The Tribal Court and the Court of Appeals shall affirm the decision of the Tax Division review unless the appealing party demonstrates to the Court that the decision of the Tax Division either:
(1) Is contrary to Tulalip law;
(2) Is arbitrary or capricious; or
(3) Is not supported by substantial evidence in the record of proceedings held before the Tulalip Transportation Department.
(F) If the Court determines that the aggrieved party has met the burden set forth in Subsection (E), then the Court shall reverse the decision appealed from and shall remand the matter to the Tulalip Transportation Department. The Tribal Court and the Court of Appeals shall not have the authority to grant any relief other than an order reversing the decision appealed from and remanding the matter to the Tulalip Transportation Department for further proceedings.
(G) The decision of the Court of Appeals shall be final, and is not subject to further review.
13. Sovereign Immunity.
The sovereign immunity of the Tribe is not in any way waived or limited by this Chapter, or by any appeal commenced pursuant to these Regulations, and nothing in these Regulations shall constitute or be construed as a waiver of the sovereign immunity of the Tribes. Such sovereign immunity shall extend to the Tulalip Transportation Department, all tribal officials, employees, staff, and agents, including any traffic consultant with whom the Tribes has contracted under these Regulations, as to all actions taken in, or concerning, the administration or enforcement of these Regulations, and as to all actions taken pursuant to any authority of any action, decision or order authorized by this Chapter.
Severability and Effective Date
14. Severability.
The invalidity of any section, clause, sentence, or provision of this Chapter shall not affect the validity of part of these Regulations that can be given effect without such invalid part or parts.
15. Effective Date.
The tax provided for this Chapter shall be imposed on January 1, 2016 for the first year, and shall be reviewed annually thereafter on August 1st.
[Res. 2016-277].