7-6-19: JAIL:

   A.   Jail impact fees are hereby imposed on all new development within the conterminous boundaries of the City. The jail impact fees shall be collected as applicable by the City and transferred to Ada County pursuant to an executed intergovernmental agreement by each entity. The amount of the jail impact fees is identified in the Ada County Jail Capital Improvement Plan and Development Study dated May 24, 2024 and all subsequent updates and amendments pertaining thereto. Jail 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 jail impact fees paid by a fee payer pursuant to this chapter, shall, upon receipt by Ada County, be promptly deposited by Ada County into a Capital Projects Fund established by Ada County. 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 jail Impact Fees on which the interest is generated.

      3.   Ada County 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 Ada County Jail Capital Improvement Plan and Development Impact Fee Study dated May 24, 2024 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. 955, 11-17-2025)