7-6-18: FIRE IMPACT FEES:

   A.   Fire impact fees are hereby imposed on all new development within the conterminous boundaries of the City and the Eagle Fire District and Star Fire Protection District. The fire impact fees shall be collected as applicable by the City and transferred to the Eagle Fire District and Star Fire Protection District pursuant to an executed intergovernmental agreement by each entity. The amount of the fire impact fee is identified in the Eagle Fire District Impact Fee Study and Capital Improvements Plan dated June, 2020 and Star Fire Protection District Impact Fee Study and Capital Improvements Plan dated August, 2023 and all subsequent updates and amendments pertaining thereto. Fire impact fees are subject to the same rules and procedures as other development impact fees collected under this chapter including, but not limited to, individual assessments, appeals, exemptions, refunds and extraordinary impact.

   B.   All fire impact fees paid by a fee payer pursuant to this chapter, shall, upon receipt by the Eagle Fire District and Star Fire Protection District, be promptly deposited by the Eagle Fire District and Star Fire Protection District into a Capital Projects Fund established by the Eagle Fire District and Star Fire Protection District. The Capital Projects Fund shall be divided into one (1) or more trust accounts and:

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

      2.   All funds in all trust accounts 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.

      3.   The Eagle Fire District shall maintain and keep accurate financial records for each of their trust accounts which records shall:

         a.   Show the source and disbursement of all revenues;

         b.   Account for all monies received;

         c.   Ensure that the disbursement of funds from each trust account shall be used solely and exclusively for the provisions of projects specified in the Eagle Fire District Impact Fee Study and Capital Improvements Plan dated June, 2020 and the Star Fire Protection District Impact Fee Study and Capital Improvements Plan dated August, 2023 and all updates and amendments pertaining thereto; and

         d.   Provide an annual accounting for each trust account showing the source and amount of all funds collected and the projects that were funded, which annual accounting shall be provided to the City as part of the annual audit process of this chapter.

(Ord. 835, 11-10-2020; amd. Ord. 948, 3-25-2025)