TITLE 12 - DEVELOPMENT FEES
SECTION:
A.
Short title. This chapter shall be known and may be cited as the park impact fee ordinance.
B.
Authority. This ordinance is enacted pursuant to the city's general police power granted to the city by IC tit. 67, ch. 82, and other applicable laws of the State of Idaho.
C.
Applicability. Except as otherwise exempted in section 12-1-3, these provisions shall apply to the development of property located within the boundaries of the City of Kuna, Idaho.
D.
Findings:
1.
Based on the City of Kuna's Comprehensive Plan adopted by the city, pursuant to IC tit. 67, ch. 65, including but not limited to the capital improvements element of the comprehensive plan, and based on the general governmental goal of protecting the health, safety, and general welfare of the citizens of the city, it is necessary that the city provide for a new funding mechanism for public facilities for its obligation to provide for parks and recreation to meet the demand and growth occurring within the city.
2.
The city has formed the park impact fee advisory committee as required by IC § 67-8205, and that committee has performed the duties required of it pursuant to IC §§ 67-8205 and 67-8206(2). The city intends that the committee continue to exist and to perform those duties identified in IC § 67-8205 that occur following the adoption of this park impact fees ordinance.
3.
New residential growth imposes and will impose increasing and excessive demands upon the city's existing park facilities.
4.
The tax revenues generated from new residential growth often do not generate sufficient funds to provide the necessary improvements and expansion of the existing parks and recreational facilities to accommodate for new growth.
5.
New growth is expected to continue, and will place ever-increasing demands on the city to provide and expand the city's parks and recreational facilities to serve new growth.
6.
The city has planned for the improvement of the city's parks and recreational facilities in the capital improvements element of the City of Kuna Comprehensive Plan.
7.
Idaho Code tit. 67, ch. 82 (the Idaho Development Impact Fee Act) authorizes the city to adopt an impact fee system to offset, recoup, or reimburse the portion of the costs of needed improvements to the parks and recreational facilities caused by new development in the city.
8.
The creation of an equitable impact fee system would promote the purposes set forth in the Idaho Development Impact Fee Act, in that it would: (a) ensure that adequate public facilities are available to serve new growth and development; (b) 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 public facilities needed to serve new growth and development; (c) establish minimum standards for the adoption of impact fees; (d) 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 new growth and development; and (e) prevent duplicate and ad hoc development requirements.
9.
The creation of an equitable impact fee system would enable the city to accommodate new development, and would assist the city to implement the capital improvements element of the comprehensive plan.
10.
In order to implement an equitable impact fee system for the parks and recreational facilities, the city adopted the Development Impact Fee Study. The study was prepared by city staff, as qualified professionals in finance, engineering, planning and transportation.
11.
The methodology used in the study, when applied through this chapter, complies with all applicable provisions of Idaho law, including those set forth in IC §§ 67-8204(1), (2), (16) and (23), 67-8207 and 67-8209. The incorporation of the study by reference satisfies the requirement in IC § 67-8204(16) for a detailed description of the methodology by which the impact fees were calculated, and the requirement in IC § 67-8204(24) for a description of acceptable levels of service for system improvements.
12.
In determining the proportionate share of the cost of system improvements, the city has considered: (a) the cost of the existing system improvements; (b) the means by which the existing system improvements have been financed; (c) the extent to which the new development will contribute to the cost of system improvements through taxation, assessment, or developer or landowner contributions, or has previously contributed to the cost of system improvements 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 or areas; (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. The governmental entity shall develop a plan for alternative sources of revenue.
13.
The study contains the capital improvements element of the City of Kuna Comprehensive Plan, and such element has been developed in conformance with the requirements IC tit. 67, ch. 82.
14.
The study sets forth reasonable methodologies and analyses for determining the impacts of various types of new development on the parks and recreational facilities, and determines the cost of acquiring or constructing the improvements necessary to meet the demands for such facilities created by new development.
15.
In accordance with Idaho Code, the study was based on actual system improvements costs or reasonable estimates of such costs. In addition, the study uses a fee calculation methodology that is 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.
16.
The park impact fees described in this chapter are based on the study, and do not exceed the costs of system improvements for parks and recreational facilities to serve new development that will pay the park impact fees.
17.
The facilities included in the calculation of fees in the study 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 development impact fees collected from residential development.
18.
There is both a rational nexus and a rough proportionality between development impacts created by each type of development covered by this chapter, the development impact fees that such development covered by this chapter, and the development impact fees that such development will be required to pay.
19.
This chapter creates a system by which development impact fees paid by new development will be used to finance, defray, or reimburse a portion of the costs incurred by the city to construct improvements for parks and recreational facilities 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 IC § 67-8210.
20.
This chapter creates a system under which development impact fees shall not be used to correct existing deficiencies for any capita facilities, or to replace or rehabilitate existing improvements, or to pay for routine operation or maintenance of those facilities.
21.
This chapter creates a system under which there shall be no double payment of impact fees, in accordance with IC § 67-8204(19).
22.
This chapter is consistent with all applicable provisions of IC tit. 67, ch. 82 concerning development impact fee ordinances.
E.
Purpose.
1.
This chapter is adopted to be consistent with, and to help implement the City of Kuna Comprehensive Plan, particularly the capital improvements element of the comprehensive plan.
2.
The intent of this chapter is to ensure that new residential development bears a proportionate share of the cost of improvements to the parks and recreational facilities; to ensure that such proportionate share does not exceed the cost of improvements to such facilities required to accommodate new development; and to ensure that funds collected from new development are actually used for improvements to the parks and recreational facilities in accordance with the IC tit. 67, ch. 82.
3.
It is the further intent of this chapter to be consistent with those principles for allocating a fair share of the cost of new capital facilities to new development, and for adopting development impact fee ordinances, established by IC tit. 67, ch. 82.
4.
It is not the intent of this chapter to collect any money from any new development in excess of the actual amount necessary to offset new demands for parks and recreational facilities created by such new development.
5.
It is not the intent of this chapter that any monies collected from any development impact fee deposited in an impact fee account ever be commingled with monies from a different impact fee account, or ever be used for a development impact fee component different from that for which the fee was paid, or ever be used to correct current deficiencies in the parks and recreational facilities or ever be used to replace, rehabilitate, maintain or operate any city facility.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2022-22, § 2, 7-5-2022)
As used in this chapter, the following words and terms shall have the following meanings, unless another meaning is plainly intended:
ACCOUNTS shall mean the developments capital facilities account, established as development of the park impact fee trust fund established in section 12-1-9 of this chapter.
ADVISORY COMMITTEE shall mean the City of Kuna Development Impact Fee Advisory Committee formed pursuant to Chapter 6 of Title 2 KCC.
APPROPRIATE shall mean to legally obligate by contract or otherwise commit to use by appropriation or other official act of a governmental entity.
BUILDING PERMIT shall mean the permit required for foundations, new construction and additions pursuant to KCC § 15.08.
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 public facility.
CAPITAL IMPROVEMENTS ELEMENT shall mean a component of the City of Kuna Comprehensive Plan adopted pursuant to IC tit. 67, chs. 65 and 82, and as amended, which component meets the requirements of the capital improvements plan.
CAPITAL IMPROVEMENTS PLAN shall mean a plan adopted pursuant to the Development Impact Fee Act, IC §§ 67-8201 et seq., that identifies capital improvements for which development impact fees may be used as a funding source.
DEVELOPER shall mean any person or legal entity undertaking development including a development that undertakes the subdivision of property pursuant to IC §§ 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 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 IMPACT FEE or PARK 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 development. In the context of this chapter, development impact fee shall mean the impact fees defined for the parks and recreational facilities. The term may also be used interchangeably with park impact fee. 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 city 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 the capital improvements, unless a written agreement is made pursuant to IC § 67-8209(3), as amended, for credit or reimbursement.
DEVELOPMENT IMPACT FEE ADMINISTRATOR shall mean the city treasurer of the City of Kuna, Idaho, or his or her designee.
DEVELOPMENT IMPACT FEE STUDY shall mean the document entitled City of Kuna Police and Parks Departments Impact Fee Study and Capital Improvement Plan dated May 17, 2022, prepared by the city that sets forth reasonable methodologies and analyses for determining the impacts of various types of development on the parks and recreational facilities and determines the cost of expansions to those facilities necessary to meet the demands created by new development. This study is the same document identified in the definition of Capital Improvements Plan in this chapter.
DEVELOPMENT IMPACT FEE TRUST FUND or TRUST FUND shall mean the trust fund established by § 12-1-9 of this chapter that contains the funds for the parks and recreation development capital facilities account.
DEVELOPMENT REQUIREMENT shall mean a requirement attached to a developmental approval or other 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.
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 city to: (i) result in the need for 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 IC § 67-8214(2), as amended; or (ii) result in the need for system improvements which are not identified in the capital improvements plan.
FEE PAYER shall mean the person who pays or is required to pay a development impact fee. A fee payer may include a developer.
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 twenty-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 U.S.C. §§ 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.
OWNER OF RECORD shall mean the person or legal entity on record with the county assessor's office as the current property owner.
PARK IMPACT FEE shall mean the same as development impact fee.
PARKS AND RECREATION CAPITAL FACILITIES shall mean open space lands, as well as buildings, improvements to land, and related equipment meeting the definition capital improvement, used for public developments, recreation, open space, and trail facilities included in the calculation of the study, and specifically including those related costs included in the definition of system improvement costs, but not including maintenance, operations, or improvements that do not expand capacity.
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 the cost of system improvements determined pursuant to IC § 67-8207 which reasonably relates to the service demands and needs of the project.
PUBLIC FACILITIES shall mean:
1.
Water supply production, treatment, storage and distribution facilities;
2.
Wastewater collection, treatment and disposal facilities;
3.
Roads, streets, bridges, sidewalks and bike paths, including rights-of-way, traffic signals, landscaping and any local components of state or federal highways;
4.
Stormwater collection, retention, detention, treatment and disposal facilities, flood control facilities, and bank and shore protection and enhancement improvements;
5.
Developments, open space and recreation areas, and related capital improvements.
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 identified by the city in which specific public facilities provide service to development within the areas defined, on the basis of sound planning or engineering principles or both.
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.
SYSTEM IMPROVEMENTS, in contrast to project improvements, shall mean capital improvements to public facilities which are designed to provide service to a service area including, without limitation, the type of improvements described in IC § 50-1703, as amended. For the purpose of this chapter, the system improvements are the parks and recreation development 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 IC § 50-1702(h), as amended, to provide additional public facilities needed to service new growth and development. For clarification, system improvement 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;
5.
Administrative and operating costs of the city unless such costs are attributable to development of the capital improvements plan, as provided in IC § 67-8208, as amended; and
6.
Principal payments and interest or other finance charges on bonds or other indebtedness except financial obligations issued by or on behalf of the city to finance capital improvements identified in the capital improvements plan.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2021-28, § 5, 9-7-2021; Ord. No. 2022-22, § 1, 7-5-2022; Ord. No. 2023-13, § 1, 3-7-2023)
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 (2) years of its destruction;
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;
D.
Placing a temporary construction trailer or office on a lot;
E.
Constructing an addition on a residential structure which does not increase the number of service units;
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: (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 development impact fee has been paid previously for the modular building, manufactured/mobile home or recreational vehicle on that same lot or space.
(Ord. No. 2016-12, § 1, 6-21-2016)
A.
General provisions.
1.
Accounting principles. The calculation of a development 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 person paying the fee.
2.
Levels of service. A development impact fee 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 a development impact fee is imposed must be attributable to the capacity demands generated by the new development.
B.
Methodology; proportionate methodology. A development impact fee shall not exceed a proportionate share of the cost of system improvements determined in accordance with IC § 67-8207, as amended. Development impact fees shall be based on actual system improvement costs or reasonable estimates of such costs. The amount of the development impact fee shall be calculated using the methodology contained in the Development Impact Fee Study.
C.
Proportionate share determination.
1.
All development impact fees shall be based on a reasonable and fair formula or method under which the development impact fee imposed does not exceed a proportionate share of the costs incurred or to be incurred by the city in the provision of system improvements to serve the new development. The proportionate share is the costs attributable to the new development after the city 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 jurisdiction 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 city and accounted for in the calculation of the development 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 the cost of system improvements through taxation, assessments, or developer or landowner contributions, or has previously contributed to the cost of system improvements 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.
D.
Developer's election. A developer shall have the right to elect to pay a project's proportionate share of system improvement costs by payment of development impact fees according to the fee schedule in the Development Impact Fee Study as full and complete payment of the development project's proportionate share of system improvement costs, except as provided in IC § 67-8214(3), as amended.
E.
Fee schedules.
1.
Development impact fees shall be calculated using the schedule in the Development Impact Fee Study, unless:
a.
The fee payer requests an individual assessment pursuant to the chapter; or
b.
The city finds an extraordinary impact for a proposed development in writing to the fee payer, in which case section shall apply.
2.
Park impact fees:
Residential (dwelling units) .....$2,604.00
F.
Procedures.
1.
Building permit. Upon submittal of complete building permit plans, the city shall calculate the development impact fees in accordance with this chapter within thirty (30) days of submittal.
2.
Exemption. An exemption must be claimed by the fee payer upon application for a building permit. Any exemption not so claimed shall be deemed waived by the fee payer. Applications for exemption shall be submitted to and determined by the city within ninety (90) days.
G.
Using an individual assessment.
1.
In lieu of calculating the amount of development impact fees by reference to the schedule in the Development Impact Fee Study, a fee payer may request that the amount of the required development impact fee be determined through an individual assessment for the proposed development. The individual assessment process shall permit consideration of studies, data, and any other relevant information submitted by the fee payer to adjust the amount of the fee. If a fee payer requests 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 city capital improvements, based on the city's adopted levels of service, than the development impact fees that would otherwise be due pursuant to the schedule set forth in the Development Impact Fee Study.
2.
Each individual assessment shall be based on the same level of service standards and unit costs for system improvements used in the Development Impact Fee Study, shall use an average cost (not a marginal cost) methodology, and shall document the relevant methodologies and assumptions used.
3.
An application for an individual assessment may be submitted at any time that the number of dwelling units in the proposed development and the types and amounts of development in each non-residential category identified in the schedule in the Development Impact Fee Study are known. The city shall issue a decision within thirty (30) days following receipt of a completed application for individual assessment and supporting information from the applicant, so as not to unreasonably delay subsequent applications for or issuance of building permits.
4.
Each individual assessment shall be submitted to the Development Impact Fee Administrator, and may be accepted, rejected, or accepted with modifications by the Development Impact Fee Administrator as the basis for calculating development impact fees. The criteria for acceptance, rejection or acceptance with modifications shall be whether the individual assessment is more accurate measure of demand for the city capital improvements element(s) created by the proposed development, or the costs of those facilities, than the applicable fee shown in the schedule in the Development Impact Fee Study.
5.
The decision by the Development Impact Fee Administrator on an application for an individual assessment shall include an explanation of the calculation of the development impact fee, shall specify the system improvement(s) for which the development impact fee is intended to be used, and shall include an explanation of those factors identified in IC § 67-8207.
6.
If an individual assessment is accepted or accepted with modifications by the Development Impact Fee Administrator then the development impact fees due under this chapter for such development shall be calculated according to such individual assessment.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2022-22, § 3, 7-5-2022; Ord. No. 2024-33, § 1, 10-1-2024)
A.
If the city determines that a proposed development generates extraordinary impacts that will result in extraordinary costs, the city will notify the fee payer of such determination within thirty (30) days after receipt for a certification pursuant to section or a request for a building permit of development approval, whichever occurs first. Such notice shall include a statement that the potential impacts of such development on system improvements are not adequately addressed by Development Impact Fee Study, and that a supplemental study at the fee payer's expense will be required.
B.
Circumstances that may lead to a determination of extraordinary impacts include, but are not limited to: (a) an indication the assumptions used in the Development Impact Fee Study underestimate the level of activity or impact on parks and recreational facilities from the proposed development or activity.
C.
Within thirty (30) days following the designation of a development with extraordinary impacts, the city shall meet with the fee payer to discuss whether the fee payer wants to: (a) pay for the supplemental study necessary to determine the system improvement costs related to the proposed development; (b) modify the proposal to avoid generating extraordinary impacts; or (c) withdraw the application for certification, building permit or development approval.
D.
If the fee payer agrees to pay for the supplemental study required to document the proposed development's proportionate share of system improvement costs, then the city 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.
E.
Once the study has been completed, the fee payer may choose to: (a) pay the proportionate share of system improvement costs documented by the supplemental study; or (b) modify the proposed development to reduce such costs; or (c) withdraw the application. If the fee payer agrees to pay the system improvement costs documented in the supplemental study, that agreement shall be reduced to writing between the city and the fee payer prior to review and consideration of any application for any development approval or building permit related to the proposed development.
F.
Notwithstanding any agreement by the fee payer to pay the proportionate share of system improvement costs documented by the supplemental study, nothing in this ordinance shall obligate the city to approve development that results in an extraordinary impact.
G.
Certification. After the development impact fees due for a proposed development have been calculated pursuant to the schedule in the Development Impact Fee Study or the individual assessment, the fee payer may request the Development Impact Fee Administrator or a designee for a certification of the amount of development impact fees due for that development. Within thirty (30) days after receiving such request, the Development Impact Fee Administrator shall issue a written certification of the amount of development impact fees due for the proposed development. Such certification shall establish the development impact fee so long as there is no material change to the particular project as identified in the individual assessment application, or the impact fee schedule set forth in the Development Impact Fee Study. The certification shall include an explanation of the calculation of the impact fee including an explanation of factors considered under IC § 67-8207 and shall also specify the system improvement(s) for which the development impact fee is intended to be used.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2022-22, § 2, 7-5-2022)
A.
Credits to be issued. When a developer or his or her predecessor in title or interest has constructed system improvements of the same category as a city capital improvement, or contributed or dedicated land or money towards the completion of system improvements of the same category as a city capital improvement, and the city has accepted such construction, contribution or dedication, the city shall issue a credit against the development impact fees otherwise due for the same city capital improvements 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 city as a condition of development approval or was offered by the developer and accepted by the city 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 development impact fees shall not be given for: (a) project improvements; or (b) any construction, contribution or dedication not agreed to in writing by the city prior to commencement of the construction, contribution, or dedication. Credits issued for one city capital improvement may not be used to reduce development 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.
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 city 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 city at the present value of such improvements based on complete engineering drawings, specifications, and construction cost estimates submitted by the fee payer to the city. The city 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 city as a more accurate measure of the value of the offered system improvements to the city.
D.
When credits become effective:
1.
Land. Approved credits for land dedications shall become effective when the land has been conveyed to the city in a form acceptable to the city, at no cost to the city, and has been accepted by the city. Upon request of the fee payer, the city 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 city, (b) a suitable maintenance and warranty bond has been received and approved by the city, and (c) all design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable requirements of the city and the State of Idaho. Upon request of the fee payer, the city shall issue a letter stating the amount of credit available.
E.
Application procedures:
1.
Request. In order to obtain a credit against development impact fees otherwise due, a fee payer shall submit a written offer to dedicate to the Development Impact Fee Administrator for specific parcels of qualifying land or a written offer to contribute or construct specific system improvements to the parks and recreational facilities in accordance with all applicable state or city design and construction standards, and shall specifically request a credit against the type of development impact fees for which the land dedication or system improvement is offered. No request for a credit against development impact fees shall be accepted unless a written offer to dedicate, contribute or construct has previously been approved in writing.
2.
Review. After receipt of the request for credit, the Development Impact Fee Administrator shall review the request and determine whether the land or system improvements offered for credit will reduce the costs of providing parks and recreational facilities by an amount at least equal to the value of the credit. If the Development Impact Fee Administrator determines that the offered credit satisfies that criteria, then the credit shall be issued. The city 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 sections above exceeds the development impact fee that would otherwise be due from the fee payer pursuant to the chapter (whether calculated through the schedule in the Development Impact Fee Study or through an independent assessment), the fee payer may choose to receive such credit in the form of either: (a) a credit against future development impact fees due for the same capital improvements; or (b) a reimbursement from development 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 city shall be under no obligation to use any city funds - other than development impact fees paid by other development for the same city capital improvements - to reimburse the fee payer for any credit in excess of development impact fees due.
4.
Written agreement required. If credit or reimbursement is due to the fee payer pursuant to this section, the city 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.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2022-22, § 3, 7-5-2022)
A.
Refund to owner of record: In the event it is determined a refund is due for development impact fees paid on a particular property, the refund shall be paid to the owner of record as of the date it is determined the refund is due.
B.
Decision maker: The impact fee administrator shall make the determination whether there is a duty to refund a development impact fee. Such determination shall be subject to appeal as set forth in this chapter.
C.
Duty to refund:
1.
Development impact fees shall be refunded to the owner of record 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 or abandoned;
c.
The fee payer pays a development 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 city was entitled to receive;
d.
The city has collected a development impact fee and has failed to appropriate or expend the collected fees pursuant to section below;
e.
Failure of the city to commence construction or encumber the fund in the development impact fee trust fund; or
f.
The impact fee administrator determines the fee was paid in error.
2.
Any development impact fees paid shall be refunded if the city 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 paid. The city may hold development impact fees for longer than eight (8) years if it identifies in writing: (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 city complies with the previous sentence, then any development impact fees identified in such writing shall be refunded to the owner of record if the city has failed to commence construction of system improvements in accordance with this chapter, 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 development impact fee has been paid pursuant to this chapter and after a certificate of occupancy has been issued, 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 (½) the legal rate provided for in IC § 28-22-104 from the date on which the fee was originally paid.
5.
Timing. The impact fee administrator 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 city shall send the refund to the owner of record within ninety (90) days after the impact fee administrator determines that a refund is due. In the event the impact fee administrator's determination is appealed, then the determination shall not be deemed final until the date the city council issues its decision on appeal. A refund shall not be due or paid until the determination is final.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2023-13, § 2, 3-7-2023)
A development impact fee trust fund (the trust fund) is hereby established for the purpose of ensuring that the development impact fees collected pursuant to this chapter are used to address impacts reasonably attributable to new development for which the development impact fees are paid. The trust fund shall be divided into the accounts. The trust fund shall be maintained in an interest bearing account. The interest earned on each account shall not be governed by IC § 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 development impact fees on which the interest is generated.
A.
First-in/first-out: Monies in each account shall be spent in the order collected, on a first-in/first-out basis.
B.
Deposit and management of the trust fund.
C.
Deposit: All development impact fees collected by the city shall be promptly deposited into the appropriate account.
D.
Maintenance of records: The city shall maintain and keep accurate financial records for each 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 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 development impact fee account showing the source and amount of all funds collected and the projects that were funded.
(Ord. No. 2016-12, § 1, 6-21-2016)
A.
Parks and recreation development capital facilities: The monies collected from the development impact fees shall be used only to plan for and acquire or construct development capital facilities, or to pay debt service on any portion of any future general obligation or revenue bond issue or similar instrument used to finance the acquisition or construction of development capital facilities within the city, or to reimburse the city for such costs.
B.
Capital improvement plan reimbursement: The monies collected from the capital improvement plan development impact fees shall be used only to reimburse the city for the preparation of the Development Impact Fee Study.
C.
Limitation on use: Development impact fees shall not be used for any purpose other than system improvement costs to create additional improvements to serve new growth, or for reimbursement of the cost of the Development Impact Fee Study. The expenditure of development impact fees is prohibited except in accordance with the requirements of IC § 67-8210, as amended.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2022-22, § 4, 7-5-2022)
A.
Appeals: Any fee payer that is or may be obligated to pay a development impact fee, or that claims a right to receive a reimbursement, exemption or credit under this chapter, and who is dissatisfied with a decision made by development impact fee administrator in applying this chapter, may appeal such decision to the city council. Additionally, an owner of record who requests an impact fee refund, and is dissatisfied by the impact fee administrator's determination may appeal such determination.
B.
The fee payer or owner of record shall have the burden of proving by clear and convincing evidence that the decision was in error.
C.
In order to pursue the appeal described in this section, the fee payer or owner of record shall file a written notice of the appeal with the development impact fee administrator within thirty (30) days after the date of the impact fee administrator's decision, or the date on which the fee payer submitted a payment of development impact fees under protest, whichever is later. Such written application shall include a statement describing why the fee payer or record of owner believes that the decision was in error, together with copies of any documents that the fee payer or owner of record believes support the claim.
D.
The city council shall hear the appeal within sixty (60) days after receipt of a written notice of appeal. The fee payer or owner of record shall have a right to be present and to present evidence in support of the appeal. The development impact fee administrator who made the decision under appeal or his or her representative 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 development impact fee administrator; or (b) the alternative decision or interpretation offered by the fee payer or owner of record, 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 parks and recreational facilities necessary to serve new development and whether the 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.
E.
Payment under protest: A fee payer may pay a development impact fee under protest in order to avoid delay in the issuance of a building permit. 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. Provided, in order to receive a refund, the fee payer must still be the owner of record on the date it is determined the refund is due.
F.
Mediation:
1.
Any fee payer that has a disagreement with the impact fee administrator regarding a development impact fee that is or may be due for a proposed development pursuant to this chapter, may enter into a voluntary agreement with the city to subject the disagreement to mediation by a qualified independent party acceptable to both the fee payer and the city.
2.
Mediation may take place at any time following the filing of a timely appeal pursuant to this section, 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 this section.
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 city, 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 parties, the fee payer retains all rights to seek relief from a court of competent jurisdiction.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2022-22, § 5, 7-5-2022; Ord. No. 2023-13, § 3, 3-7-2023)
A.
Review and modification of capital improvement plan: Unless the city council deems some other period is appropriate, the city 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 accordance with the procedures set forth in IC § 67-8206, as amended.
B.
Annual review: The city shall annually adopt a capital budget.
C.
Audit: As part of its annual audit process, the city shall prepare an annual report: (a) describing the amount of all development impact fees collected, appropriated or spent during the preceding year by category of public facility; and (b) describing the percentage of taxes and revenues from sources other than development impact fees collected, appropriated or spent for system improvement during the preceding year by category of public facility.
(Ord. No. 2016-12, § 1, 6-21-2016)
Editor's note— Ord. No. 2021-28, § 6, adopted September 7, 2021, repealed § 12-1-13, which pertained to the Development Impact Fee Advisory Standing Committee, and derived from Ord. No. 2016-12, § 1, adopted June 21, 2016; and Ord. No. 2018-25, § 1, adopted June 19, 2018.
A.
When any development impact fee is due pursuant to this chapter, or pursuant to the terms of any written agreement between a fee payer and the city, and such development impact fee has not been paid in a timely manner, the city may exercise any or all of the following powers, in any combination, to enforce the collection of the development impact fee.
B.
Withhold building permits or other city approvals related to the development for which the development impact fee is due until all development impact fees due have been paid, and issue stop work orders, and revoke or suspend a building permit.
C.
Withhold utility services from the development for which the development impact fee is due until all development impact fees due have been paid.
D.
Add interest to the development impact fee not paid in full at the legal rate provided for in IC § 28-22-104, as amended, plus five percent (5%) beginning on the date at which the payment of the development impact fee was due until paid in full.
E.
Impose a penalty of five percent (5%) of the total development 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 development impact fee was due until paid in full.
F.
Impose a lien for failure to timely pay a development impact fee following the procedures contained in IC tit. 45, ch. 5.
(Ord. No. 2016-12, § 1, 6-21-2016)
A.
Nothing in this chapter shall prevent the city from requiring a developer to construct reasonable project improvements in conjunction with a development project.
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 improvement 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 city 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 improvement costs required as a result of such voluntary annexation.
H.
The city shall develop a plan for alternative sources of revenue, which shall include but not necessarily be limited to plans generated during the city's annual budget process, lobbying efforts, tax increment financing, 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 development impact fees 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 development impact fees 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 program and not expended pursuant to section or refunded pursuant to section shall be retained in the same account until the next fiscal year.
K.
If the city discovers an error in the Development Impact Fee Study that results in assessment or payment of more than a proportionate share of system improvement costs on any proposed development, the city shall: (a) adjust the development impact fee to collect no more than a proportionate share; or (b) discontinue the collection of any development impact fees until the error is corrected by ordinance.
L.
If development impact fees are calculated and paid based on a mistake or misrepresentation, they shall be recalculated. Any amounts over paid by a fee payer shall be refunded by the city within thirty (30) days after the city's acceptance of the recalculated amount, with interest at the legal rate provided for in IC § 28-22-104 from the date on which the fee was paid. Any amounts underpaid by the fee payer shall be paid to the city within thirty (30) days after the city's acceptance of the recalculated amount, with interest at the legal rate provided for in IC § 28-22-104 from the date on which the fee was paid. In the case of an underpayment to the city, the city may withhold issuance of the building permits or development approvals for the project for which the development impact fee was paid until such underpayment is corrected, and if amounts owed to the city are not paid within such thirty-day period, the city may also revoke any building permits or development approvals issued in reliance on the previous payment of such development impact fee and refund such fee to the fee payer.
M.
The development impact fee advisory committee established during the preparation of the Development Impact Fee Study continue in existence, and shall be composed of not fewer than five (5) members appointed by city council, two (2) or more members shall be active in the business of development, building, or real estate. The committee shall serve in an advisory capacity and has been established to: (a) assist the city in adopting land use assumptions; (b) review the capital improvements plan, and proposed amendments, and file written comments; (c) monitor and evaluate implementation of the capital improvements plan; (d) file periodic reports, at least annually, with respect to the capital improvements plan and report to the city any perceived inequities in implementing the plan or imposing the development impact fees; and (e) advise the city of the need to update or revise the land use assumptions, the capital improvements plan, and development impact fees.
(Ord. No. 2016-12, § 1, 6-21-2016; Ord. No. 2022-22, § 6, 7-5-2022)
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 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. No. 2016-12, § 1, 6-21-2016)
All provisions, terms, phrases and expressions contained in this chapter shall be liberally construed in order that the true intent and meaning of the Idaho Development Impact Fee Act and the city council may be fully carried out.
(Ord. No. 2016-12, § 1, 6-21-2016)
SECTION:
A.
Short title. This chapter shall be known and may be cited as the Kuna Rural Fire District Development Impact Fee Ordinance.
B.
Authority. This ordinance [from which this chapter is derived] is enacted pursuant to the city's 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 district's authority to enter into an intergovernmental agreement as provided for in IC § 67-8204A to impose, collect and expend development impact fees.
C.
Applicability. Except as otherwise exempted in section 12-2-5, these provisions shall apply to the development of property located within the boundaries of the City of Kuna, Idaho where they overlap with the boundaries of the Kuna Rural Fire District.
D.
Findings:
1.
The Kuna Rural Fire District, (the "district") is a fire district organized and existing by virtue of the Fire Protection District Law Chapter 14 of Title 31, Idaho Code, and its boundaries include all areas within the city limits of the city and areas surrounding the city; and
2.
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
3.
The city is experiencing considerable growth and development; and
4.
The purposes of the Act [IC § 67-8202] are as follows:
• Ensure that adequate public facilities are available to serve new growth and development;
• 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 that new growth and development; and
• Establish minimum standards for adoption of development impact fee ordinances by cities; and
• 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
• To empower cities to adopt ordinances to impose development impact fees.
5.
The Act:
• Does not authorize the district to enact a development impact fee ordinance; and
• Does provide, pursuant to IC § 67-8204A, in circumstances where the city and the district are both affected by the considerable growth and development as is occurring within the city, that the city and the district may enter into the 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 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 residences within the boundaries of the city.
6.
New residential growth within the city imposes and will impose increasing and excessive demands upon the existing district capital facilities.
7.
The tax revenues generated from new residential development within the city often do not generate sufficient funds to provide the necessary improvements and expansion of existing district capital facilities to accommodate for that new growth.
8.
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.
9.
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 capital facilities caused by new growth and development in the city.
10.
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: (a) ensure that adequate district capital facilities are available to serve new growth and development; (b) 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; (c) establish minimum standards for the adoption of fire district impact fees; (d) 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 (e) prevent duplicate and ad hoc development requirements in the city.
11.
The city and the district have formed the joint advisory committee as required by IC § 67-8205, and the committee has performed the duties required of it pursuant to IC §§ 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 IC § 67-8205 that occur following the adoption of this Kuna Rural Fire District Development Impact Fee Ordinance.
12.
The district has planned for the improvement of district capital facilities in the Capital Improvements Plan.
13.
The creation of an equitable impact fee system would enable the city to accommodate new development, and would assist the district to implement the capital improvements element of the Capital Improvements Plan.
14.
In order to implement an equitable impact fee system for the district's fire prevention and life preservation facilities, the city and district each adopted by resolution the Capital Improvements Plan. Galena Consulting was hired by the district to assist the joint advisory committee in the preparation of the Capital Improvements Plan.
15.
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 IC §§ 67-8204(1), (2), (16) and (23), 67-8207 and 67-8209. The incorporation of the Capital Improvements Plan by reference satisfies the requirement in IC § 67-8204(16) for a detailed description of the methodology by which the fire district impact fees were calculated, and the requirement in IC § 67-8204(24) for a description of acceptable levels of service for district system improvements.
16.
In determining the proportionate share of system improvements costs, the Capital Improvements Plan has considered: (a) the cost of the existing system improvements; (b) the means by which the existing system improvements have been financed; (c) 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; (d) the extent to which the new development is required to contribute to system improvements costs 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 or areas; (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 and includes a plan for alternative sources of revenue.
17.
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 Chapter 82 of Title 67, Idaho Code.
18.
The Capital Improvements Plan sets forth reasonable methodologies and analyses for determining the impacts of various types of new development on the district capital facilities, and determines the cost of acquiring or constructing the improvements necessary to meet the demands for such facilities created by new development.
19.
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 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.
20.
The fire 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 fire district impact fees.
21.
The district capital facilities included in the calculation of fees in the Capital Improvements Plan 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 fire district impact fees collected from developers.
22.
There is both a rational nexus and a rough proportionality between development impacts created by each type of development covered by this chapter, 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.
23.
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 IC § 67-8210.
24.
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.
25.
This chapter creates a system under which there shall be no double payment of development impact fees, in accordance with IC § 67-8204(19).
26.
This chapter is consistent with all applicable provisions of the Act concerning development impact fee ordinances.
E.
Purpose.
1.
This chapter is adopted to be consistent with, and to help implement the Capital Improvements Plan.
2.
The intent of this chapter is to ensure that new residential 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.
3.
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.
4.
It is not the intent of this chapter to collect any money from any new development in excess of the actual amount necessary to offset new demands for system improvements created by such new development.
5.
It is the intent of this chapter that any monies collected, as an imposed fire district impact fee, are deposited in the fire district impact fee 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 capital facilities, and are never used to replace, rehabilitate, maintain or operate any district capital facilities.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 7, 7-5-2022)
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 plural the singular:
ACCOUNTS shall mean any of one or more interest bearing accounts within the Fire District Development Impact Fee Capital Projects Trust Fund established in section 12-2-9 of this chapter.
ACT shall mean the Idaho Development Impact Fee Act as set forth in Chapter 82 of Title 67, Idaho Code.
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 the Kuna Rural Fire District, which is its governing board.
BUILDING PERMIT shall mean the permit required for foundations, new construction and additions pursuant to KCC § 4-1-3.
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 district capital facilities.
CAPITAL IMPROVEMENTS ELEMENT shall mean a component of the Capital Improvements Plan identified as adopted by the district and the city pursuant to Chapters 65 and 82 of Title 67, Idaho Code, and as amended, which component meets the requirements of the Capital Improvements Plan by the Act.
CAPITAL IMPROVEMENTS PLAN shall mean the Kuna Rural Fire District Impact Fee Study and Capital Improvement Plan Final Report dated November 30, 2021 recommended by the joint advisory committee and adopted by the district and the city pursuant to the act that identifies district capital facilities for which fire district impact fees may be used as a funding source.
CITY shall mean the City of Kuna.
CITY COUNCIL shall mean the city council of the City of Kuna.
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 IC §§ 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.
DISTRICT shall mean the Kuna Rural Fire District, a fire district organized and existing by virtue of the Fire Protection District Law, Chapter 14 of Title 31, Idaho Code.
DISTRICT ADMINISTRATOR shall mean the officer of administration of the district, or her, or his designee, who shall administer the Fire District Impact Fees.
DISTRICT CAPITAL FACILITIES shall mean district stations and equipment which is 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.
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 district to: (i) 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 IC § 67-8214(2), as amended; or (ii) result in the need for district system improvements which are not identified in the Capital Improvements Plan.
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 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 district as set forth in board of commissioners Resolution No. 2018-07 codified as chapter 3 of title 27 Kuna Rural Fire District Policy Code and pursuant to § 12-2-9 of this chapter and pursuant to IC § 67-8210(1) into which all fire district impact fees shall be deposited and maintained by the fire 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 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 IC § 67-8209(3) as amended, for credit or reimbursement.
INTERGOVERNMENTAL AGREEMENT shall mean the City of Kuna/Kuna Rural Fire 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 IC § 67-8204A for the collection and expenditure of fire district impact fees established pursuant to this chapter.
JOINT ADVISORY COMMITTEE shall mean the City of Kuna/Kuna Rural Fire District Joint Development Impact Fee Advisory Committee formed pursuant to Chapter 7 of Title 2 KCC.
KCC shall mean the Kuna City Code, the official Code of Ordinances of the city.
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-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 U.S.C. §§ 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.
OWNER OF RECORD shall mean the person or legal entity on record with the county assessor's office as the current property owner.
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 IC § 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 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 Kuna.
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 dwelling units as defined in KCC § 5-1-6-2 and square feet of nonresidential 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 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 IC § 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;
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 IC § 67-8208, as amended; and
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. No. 2018-14, § 1, 4-3-2018; Ord. No. 2021-28, § 3, 9-7-2021; Ord. No. 2022-22, § 8, 7-5-2022; Ord. No. 2023-12, § 1, 3-7-2023; Ord. No. 2024-34, § 2, 10-1-2024)
Editor's note— Exhibits A, B and C as referenced above have not been set out, but may be inspected at the city office.
A.
Imposition of impact fee. A fire district impact fee is hereby imposed on all new development in the City of Kuna, Idaho.
B.
Fee schedule:
1.
Fire district impact fees shall be calculated in accordance with the fee schedule set forth 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:
a.
The fee payer requests an individual assessment pursuant to section 12-2-6 of this chapter; or
b.
The city and the district find the development will have an extraordinary impact pursuant to section 12-2-9 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.
2.
Fire District Impact Fees:
Residential (per dwelling) .....$1,792.00
Non-Residential (per 1,000 retail square feet) .....$788.00
Non-Residential (per 1,000 office square feet) .....$753.00
Non-Residential (per 1,000 industrial square feet) .....$531.00
Non-Residential (per 1,000 institutional square feet) .....$753.00
C.
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 IC § 67-8214(3), as amended.
D.
Procedures:
1.
Building permit. Upon submittal of complete building permit plans for the development to the city, the city shall calculate the fire district impact fee for the development within thirty (30) days of submittal unless the fee payer requests an individual assessment or the city determines that the development may have extraordinary impact.
2.
Exemption. An exemption pursuant to section 12-2-5 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. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 9, 7-5-2022; Ord. No. 2024-31, § 1, 10-1-2024)
A.
Certification. After the fire district impact fee due for a proposed development have been calculated by the city pursuant to the fee schedule attached to the Capital Improvements Plan or by the District Administrator using the individual assessment process, the fee payer may request from the city or the 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 city or the 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 project 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 IC § 67-8207 and shall also specify the system improvement(s) for which the fire 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.
B.
Payment of fees. The fire district impact fee shall be paid either to the city or to the district at the following times:
1.
If a building permit or manufactured/mobile home installation permit is required, then at the time before 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 district have agreed upon in writing with notice to the city.
C.
In the event a fire district impact fee is paid to the district, then the 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 District Administrator on a once-a-month basis.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 10, 7-5-2022)
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 District Administrator within ninety (90) days of receipt of the claim for exemption.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2024-34, § 3, 10-1-2024)
A.
In lieu of calculating the amount of the fire district impact fee by reference to the fee schedule attached to the Capital Improvements Plan, a fee payer may file a request with the city that the amount of the required fire district impact fee be determined by the fire 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 the fire district impact fee. 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 the fee schedule attached to 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 non-residential category identified in the fee schedule attached to the Capital Improvements Plan are known. Upon filing of a request for individual assessment, the city shall transmit the request to the District Administrator for review. 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 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 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 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 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 IC § 67-8207.
F.
If an individual assessment is accepted or accepted with modifications by the District Administrator then the fire district impact fee 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. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 11, 7-5-2022)
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 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 against the fire 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 approval 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.
B.
Limitations. Credits against a fire 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 district capital improvements element may not be used to reduce fire district 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 this chapter.
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 (100) percent 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 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 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 or 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.
D.
When credits become effective:
1.
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.
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 district, (b) a suitable maintenance and warranty bond has been received and approved by the district, and (c) 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.
E.
Credit request procedures:
1.
Request. In order to obtain a credit against fire 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 fire 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.
2.
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 that 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 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 sections, above, 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 independent 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 fee 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 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 fee that are due.
4.
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 ten (10) years.
5.
The District Administrator's determination on the written offer of request for credit shall be provided to the fee payer and the city.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 12, 7-5-2022)
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 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 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 IC § 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 Capital Improvements Plan.
C.
Proportionate share determination.
1.
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 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:
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 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 district and accounted for in the calculation of the fire district 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. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 13, 7-5-2022)
A.
In the event the city makes an initial determination that 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 or not 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 fire district impact fee determination within thirty (30) days after 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: (a) 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 thirty (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: (a) pay for the supplemental study necessary to determine the system improvements costs related to the proposed development; (b) modify the proposal to avoid generating extraordinary impact; or (c) withdraw the application for certification, building permit or development approval.
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 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: (a) pay the proportionate share of system improvements costs documented by the supplemental study; or (b) modify the proposed development to reduce such costs; or (c) 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 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 ordinance shall obligate the city to approve development that results in an extraordinary impact to the district.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 14, 7-5-2022)
A.
Refund to owner of record: In the event it is determined a refund is due for fire district impact fees paid on a particular property, the refund shall be paid to the owner of record as of the date it is determined the refund is due.
B.
Decision maker: The district administrator shall make the determination on whether there is a duty to refund a fire district impact fee. Such determination shall be subject to appeal as set forth in this chapter.
C.
Duty to refund:
1.
Fire district impact fees shall be refunded to the owner of record 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 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 section below;
e.
Failure of the fire district to commence construction or encumber the fund in the fire district development impact fee capital projects trust fund; or
f.
The district administrator determines the fee was paid in error.
2.
Any fire district 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 (8) years after the date on which such fee was collected by the district. The 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 district complies with the previous sentence, then any fire district impact fees so identified shall be refunded to the owner of record 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 (½) the legal rate provided for in IC § 28-22-104 from the date on which the fee was originally paid.
5.
Timing. The district administrator 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 district shall send the refund to the owner of record within ninety (90) days after the district administrator determines that a refund is due. In the event the district administrator's determination is appealed, then the determination shall not be deemed final until the date the board of commissioners' decision becomes final, or (in the even the board of commissioners' decision is appealed) until the city council issues a final decision.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2023-12, § 2, 3-7-2023)
A.
The trust fund established by the district will be maintained by the 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 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 I.C. § 67-8210(1) shall not be governed by IC § 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.
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 shall be promptly deposited by the District Administrator in the appropriate account of the trust fund.
1.
First-in/first-out. Monies in each 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 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 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. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 15, 7-5-2022)
A.
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 district for the cost of preparing the Capital Improvements Plan in accordance with IC § 67-8208. The surcharge shall not exceed the development's proportionate share of the cost of preparing the Capital Improvements Plan.
(Ord. No. 2022-22, § 16, 7-5-2022)
A.
Appeals to the 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 reimbursement, exemption or credit under this chapter, and who is dissatisfied with a decision made by the district administrator in applying this chapter, may appeal such decision to the board of commissioners. Additionally, an owner of record who requests a fire district impact fee refund, and is dissatisfied by the district administrator's determination may appeal such determination to the board of commissioners.
B.
The fee payer or owner of record shall have the burden on appeal of proving by clear and convincing evidence that the decision was in error.
C.
In order to pursue the appeal described in this section, the fee payer or owner of record shall file a written notice of the appeal with the district administrator within thirty (30) days after the date of the 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 application shall include a statement describing why the fee payer or owner of record believes that the appealed decision was in error, together with copies of any documents that the fee payer or owner of record believes support the claim.
D.
The board of commissioners shall hear the appeal within sixty (60) days after receipt of a written notice of appeal. The fee payer or owner of record shall have a right to be present and to present evidence in support of the appeal. The district administrator who made the decision under appeal or his or her representative 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 district administrator; or (b) the alternative decision or interpretation offered by the fee payer or owner of record, 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 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.
1.
Record of proceedings. The district administrator, or their designee, shall make and keep an audio recording of the hearing described above, and shall preserve all written submissions made to the board of commissioners by either the district administrator or appellant related to such hearing. This recording, the written submissions, and the board of commissioners' written decision shall constitute the record of proceedings from the appeal to the board of commissioners.
E.
Subsequent appeal to the city council. A fee payer or owner of record my appeal the board of commissioners' decision to the city council by delivering a petition for appeal to the city clerk, and by delivering a copy of such petition to the district administrator. Such petition and copy must be delivered and received no later than fourteen (14) days after the board of commissioners' decision to be timely. Upon receipt of a copy of such petition, the district administrator shall deliver the record of proceedings to the city clerk within fourteen (14) days, which deadline may be extended at the discretion of the city clerk. Upon receipt of the record of proceedings, the city clerk shall place the petition for appeal on the city council agenda as a business item as soon as such item may be reasonably be heard by the city council, which in no event shall be more than thirty (30) days after city clerk receives the record of proceedings.
1.
City council decision. The city council shall review the record of proceedings and board of commissioners' decision and either affirm or reverse such decision based upon the information contained in the record of proceedings. The criteria to be used by the city council in considering the appeal shall be whether: (a) the decision or interpretation made by the board of commissioners; or (b) the alternative decision or interpretation offered by the fee payer or owner of record, 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 chapter has been correctly applied. Such decision by the city council shall be issued within thirty (30) days of the city council meeting where the item was considered as a business item.
F.
Payment under protest. A fee payer may pay a fire district impact fee under protest in order to avoid delay in 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. Provided, in order to receive a refund, the fee payer must still be the owner of record on the date it is determined the refund is due.
G.
Mediation.
1.
Any fee payer that has a disagreement with the 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 agreement with the fire district 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 this section 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 this section.
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 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 district and the fee payer, the fee payer retains all rights to seek relief from a court of competent jurisdiction.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 17, 7-5-2022; Ord. No. 2023-12, § 3, 3-7-2023)
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 IC § 67-8206, as amended. Each update shall be prepared by the District Administrator in consultation with the joint advisory committee.
B.
Annual review. The district shall annually adopt a capital budget.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 18, 7-5-2022)
As part of its annual audit process, the district shall prepare an annual report: (a) describing the amount of all fire district impact fees collected, appropriated or spent during the preceding year by category of public facility; and (b) 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 district capital facilities.
(Ord. No. 2018-14, § 1, 4-3-2018)
Editor's note— Ord. No. 2021-28, § 4, adopted September 7, 2021, repealed § 12-2-16, which pertained to the Joint Development Impact Fee Advisory Standing Committee, and derived from Ord. No. 2018-14, § 1, adopted April 3, 2018; and Ord. No. 2018-22, § 1, adopted June 5, 2018.
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 district, and such fire 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 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 IC § 28-22-104, as amended, plus five (5) percent 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 (5) percent 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 IC § 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. No. 2018-14, § 1, 4-3-2018; Ord. No. 2022-22, § 19, 7-5-2022)
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 IC § 67-8204A, to enter into the intergovernmental agreement with the 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 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 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. No. 2018-14, § 1, 4-3-2018)
A.
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.
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 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 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 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 (10) percent 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 12-2-12 or refunded pursuant to section 12-2-11 shall be retained in the same account until the next district fiscal year.
K.
If the 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 District Administrator shall: (a) adjust the fire district impact fee to collect no more than a proportionate share; or (b) 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 district within thirty (30) days after the district's acceptance of the recalculated amount, with interest at the legal rate provided for in IC § 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 thirty (30) days after the District Administrator's acceptance of the recalculated amount, with interest at the legal rate provided for in IC § 28-22-104 from the date on which the fee was paid. In the case of an underpayment to the district, the District 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 district are not paid within such thirty-day period, the 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 ordinance [from which this subsection derived] become the joint advisory committee created herein.
(Ord. No. 2018-14, § 1, 4-3-2018; Ord. No. 2018-22, § 1, 6-5-2018; Ord. No. 2022-22, § 20, 7-5-2022)
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 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. No. 2018-14, § 1, 4-3-2018)
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. No. 2018-14, § 1, 4-3-2018)
SECTION:
A.
Short title: This chapter shall be known and may be cited as the City of Kuna Police Department development Impact Fee Ordinance.
B.
Authority: This ordinance is enacted pursuant to the city's 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, collect and expend development impact fees.
C.
Applicability: Except as otherwise exempted in section 12-3-3, these provisions shall apply to the development of property located within the boundaries of the City of Kuna, Idaho.
D.
Findings:
1.
The city is experiencing considerable growth and development; and
2.
The purposes of the Act (IC § 67-8202) are as follows:
a.
Ensure that adequate public facilities are available to serve new growth and development;
b.
Promote orderly growth and development by establishing uniform standards by which local governments, such as the city, 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 that new growth and development; and
c.
Establish minimum standards for adoption of development impact fee ordinances by cities; and
d.
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
e.
To empower cities to adopt ordinances to impose development impact fees.
3.
New residential growth within the city imposes and will impose increasing and excessive demands upon the existing city's police department facilities.
4.
The tax revenues generated from new residential development within the City often do not generate sufficient funds to provide the necessary improvements and expansion of existing City of Kuna Police Department Capital Facilities to accommodate for that new growth.
5.
New growth within the city is expected to continue, and will place ever-increasing demands on the city to provide and expand the city's police department capital facilities to serve that new growth.
6.
The creation of an equitable impact fee system will promote the purposes set forth in the Act, in that it would:
a.
Ensure that adequate city police department capital facilities are available to serve new growth and development;
b.
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 city police department capital facilities needed to serve new growth and development in the city;
c.
Establish minimum standards for the adoption of police department impact fees;
d.
Ensure that those who benefit from new growth and development are required to pay no more than their proportionate share of the cost of city police department capital facilities needed to serve new growth and development in the city; and
e.
Prevent duplicate and ad hoc development requirements in the city.
7.
The city has formed the advisory committee as required by IC § 67-8205, and the committee has performed the duties required of it pursuant to IC §§ 67-8205 and 67-8206(2). The city intends that the committee will continue to exist and perform those duties identified in IC § 67-8205 that occur following the adoption of this City of Kuna Police Department development Impact Fee Ordinance.
8.
The city has planned for the improvement of the city's police department capital facilities in the Capital Improvements Plan.
9.
The creation of an equitable impact fee system would enable the city to accommodate new development, and would assist the city in the implementation of the capital improvements element of the Capital Improvements Plan.
10.
In order to implement an equitable impact fee system for the city's police department facilities, the city adopted by resolution the Capital Improvements Plan. Galena Consulting was hired by the city to assist the advisory committee in the preparation of the study.
11.
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 IC §§ 67-8204(1), (2), (16) and (23), 67-8207 and 67-8209. The incorporation of the Capital Improvements Plan by reference satisfies the requirement in IC § 67-8204(16) for a detailed description of the methodology by which the City of Kuna Police Department Impact Fees were calculated, and the requirement in IC § 67-8204(24) for a description of acceptable levels of service for city police department system improvements.
12.
In determining the proportionate share of system improvements costs, the Capital Improvements Plan has considered:
a.
The cost of the existing system improvements;
b.
The means by which the existing system improvements have been financed;
c.
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;
d.
The extent to which the new development is required to contribute to system improvements costs 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 or areas;
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 and includes a plan for alternative sources of revenue.
13.
The Capital Improvements Plan contains the capital improvements planned by the city during the term of the Capital Improvements Plan, and such element has been developed in conformance with the requirements Chapter 82 of Title 67, Idaho Code.
14.
The Capital Improvements Plan sets forth reasonable methodologies and analyses for determining the impacts of various types of new development on the city's police department capital facilities, and determines the cost of acquiring or constructing the improvements necessary to meet the demands for such facilities created by new development.
15.
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 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.
16.
The City of Kuna Police Department 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 police department impact fees.
17.
The City of Kuna Police Department Capital Facilities included in the calculation of fees in the Capital Improvements Plan 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 City of Kuna Police Department Impact Fees collected from developers.
E.
Purpose:
1.
This chapter is adopted to be consistent with, and to help implement the Capital Improvements Plan.
2.
The intent of this chapter is to ensure that new residential 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.
3.
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.
4.
It is not the intent of this chapter to collect any money from any new development in excess of the actual amount necessary to offset new demands for System Improvements created by such new development.
5.
It is the intent of this chapter that any monies collected, as an imposed City of Kuna Police Department Impact Fee, are deposited in the City of Kuna Police Department Impact Fee 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 City of Kuna Police Department Capital Facilities, and are never used to replace, rehabilitate, maintain or operate any City of Kuna Police Department Capital Facilities.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 21, 7-5-2022)
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 plural the singular:
ACCOUNTS shall mean any of one or more interest bearing accounts within the City of Kuna Police Department development Impact Fee Capital Projects Trust Fund established in section 12-3-9 of this chapter.
ACT shall mean the Idaho development Impact Fee Act as set forth in Chapter 82 of Title 67, Idaho Code.
ADMINISTRATOR shall mean the city treasurer of the City of Kuna, or her, or his designee.
ADVISORY COMMITTEE shall mean the City of Kuna Development Impact Fee Advisory Committee formed pursuant to Chapter 6 of Title 2 KCC.
APPROPRIATE shall mean to legally obligate by contract or otherwise commit to the expenditure of funds by appropriation or other official act of the city council.
BUILDING PERMIT shall mean the permit required for foundations, new construction and additions pursuant to KCC § 4-1-3.
CITY shall mean the City of Kuna.
CITY COUNCIL shall mean the city council of the City of Kuna.
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 City of Kuna Police Department Capital Facilities.
CAPITAL IMPROVEMENTS ELEMENT shall mean a component of the Capital Improvements Plan adopted by the city pursuant to Chapters 65 and 82 of Title 67, Idaho Code, and as amended, which component meets the requirements of the Capital Improvements Plan required by the Act.
CAPITAL IMPROVEMENTS PLAN shall mean the City of Kuna Police and Parks Departments Impact Fee Study and Capital Improvement Plan dated May 17, 2022 recommended by the Advisory Committee and adopted by the city pursuant to the Act that identifies City of Kuna Police Department Capital Facilities for which City of Kuna Police Department Impact Fees may be used as a funding source.
CITY OF KUNA POLICE DEPARTMENT DEVELOPMENT IMPACT FEE CAPITAL PROJECTS TRUST FUND (the "TRUST FUND") shall mean the City of Kuna Police Department Trust Fund pursuant to § 12-3-9 of this chapter and pursuant to IC § 67-8210(1) into which all City of Kuna Police Department Impact Fees shall be deposited and maintained by the 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 IC §§ 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.
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 city to: (i) result in the need for City of Kuna Police Department 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 IC § 67-8214(2), as amended; or (ii) result in the need for City of Kuna Police Department system improvements which are not identified in the Capital Improvements Plan.
FEE PAYER shall mean the person who pays or is required to pay a City of Kuna Police Department Impact Fee. A fee payer may include a developer.
CITY OF KUNA POLICE DEPARTMENT 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 city 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 IC § 67-8209(3) as amended, for credit or reimbursement.
KCC shall mean the Kuna City Code, the official Code of Ordinances of the city.
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 U.S.C. §§ 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.
OWNER OF RECORD shall mean the person or legal entity on record with the county assessor's office as the current property owner.
POLICE DEPARTMENT CAPITAL FACILITIES shall mean police facilities 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.
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 IC § 67-8207 which reasonably relates to the service demands and needs of the Project.
PUBLIC FACILITIES shall mean land, buildings and equipment used for police protection, 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 city 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 ordinance, there shall be one service area encompassing all of the City of Kuna.
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 ordinance, service units include dwelling units as defined in KCC § 5-1-6-2 and square feet of nonresidential 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 City of Kuna Police Department 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 IC § 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;
5.
Administrative and operating costs of the city unless such costs are attributable to development of the Capital Improvements Plan, as provided in IC § 67-8208, as amended; and
6.
Principal payments and interest or other finance charges on bonds or other indebtedness except financial obligations issued by or on behalf of the city to finance capital improvements identified in the Capital Improvements Plan.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2021-28, § 1, 9-7-2021; Ord. No. 2022-22, § 22, 7-5-2022; Ord. No. 2023-11, § 1, 3-7-2023)
A.
Imposition of impact fee: A City of Kuna Police Department Impact Fee is hereby imposed on all new development in the City of Kuna, Idaho.
B.
Fee schedule:
1.
City of Kuna Police Department Impact Fees shall be calculated in accordance with the fee schedule set forth 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;
a.
The fee payer requests an individual assessment pursuant to section 12-3-6 of this chapter; or
b.
The city finds the development will have an extraordinary impact pursuant to section 12-3-9 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.
2.
Police Department Impact Fee:
Residential (dwelling units) .....$271.00
Non-Residential (square feet) .....$0.11
C.
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 City of Kuna Police Department 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 IC § 67-8214(3), as amended.
D.
Procedures:
1.
Building Permit: Upon submittal of complete building permit plans for the development to the city, the city shall calculate the City of Kuna Police Department Impact Fee for the development within thirty (30) days of submittal unless the fee payer requests an individual assessment or the City determines that the development may have Extraordinary Impact.
2.
Exemption: An exemption pursuant to section 12-3-5 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. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 23, 7-5-2022; Ord. No. 2024-32, § 1, 10-1-2024)
A.
Certification: After the City of Kuna Police Department Impact Fee due for a proposed development have been calculated by the city pursuant to the fee schedule attached to the Capital Improvements Plan or by the Administrator using the individual assessment process, the fee payer may request from the city or the Administrator a certification of the amount of City of Kuna Police Department Impact Fee due for that development. Within thirty (30) days after receiving such request, the city or the Administrator shall issue a written certification of the amount of the City of Kuna Police Department Impact Fee due for the proposed development. Such certification shall establish the City of Kuna Police Department Impact Fee so long as there is no material change to the particular project 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 City of Kuna Police Department 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 City of Kuna Police Department 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 Administrator. If the impact fee is determined by the Administrator following an individual assessment of the fee, the Administrator shall provide the certification to the fee payer and the city.
B.
Payment of fees: The City of Kuna Police Department Impact Fee shall be paid to the city at the following times:
1.
If a building permit or manufactured/mobile home installation permit is required, then at the time before 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 Administrator have agreed upon in writing.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 24, 7-5-2022)
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.
Construction of 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 City of Kuna Police Department 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 the City of Kuna Police Department 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 city within ninety (90) days of receipt of the claim for exemption.
(Ord. No. 2019-11, § 1, 5-7-2019)
A.
In lieu of calculating the amount of the City of Kuna Police Department Impact Fee by reference to the fee schedule attached to the Capital Improvements Plan, a fee payer may file a request with the city that the amount of the required City of Kuna Police Department Impact Fee be determined by the 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 the City of Kuna Police Department Impact Fee. 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 city's adopted levels of service, than the development impact fees that would otherwise be due pursuant to the fee schedule attached to 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 non-residential category identified in the fee schedule attached to the Capital Improvements Plan are known. Upon filing of a request for individual assessment, the same shall be transmitted to the Administrator for review. The 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 city for building permits.
D.
Each individual assessment request delivered to the Administrator may then be accepted, rejected, or accepted with modifications by the Administrator as the basis for calculating the City of Kuna Police Department 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 attached to the Capital Improvements Plan.
E.
The decision by the Administrator on an application for an individual assessment shall include an explanation of the calculation of the City of Kuna police department impact fee, shall specify the system improvement(s) for which the City of Kuna Police Department Impact Fee is intended to be used, and shall include an explanation of those factors identified in IC § 67-8207.
F.
If an individual assessment is accepted or accepted with modifications by the Administrator then the City of Kuna Police Department Impact Fee due under this chapter for such development shall be calculated according to such individual assessment.
G.
The Administrator shall provide notice of final determination of an individual assessment to the developer (fee payer) and the city.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 25, 7-5-2022)
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 City of Kuna Police Department Capital Improvements Element, or contributed or dedicated land or money towards the completion of system improvements of the same category as a City of Kuna Police Department Capital Improvements Element, and the city has accepted such construction, contribution or dedication, the city shall issue a credit against the City of Kuna Police Department Impact Fees otherwise due for the same City of Kuna Police Department 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 city as a condition of development approval or was offered by the developer and accepted by the city 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 City of Kuna Police Department Impact Fee shall not be given for: (a) project improvements; or (b) any construction, contribution or dedication not agreed to in writing by the city prior to commencement of the construction, contribution, or dedication. Credits issued for one City of Kuna Police Department Capital Improvements Element may not be used to reduce City of Kuna Police Department 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 this chapter.
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 city 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 city at the present value of such improvements based on complete engineering drawings, specifications, and construction cost estimates submitted by the fee payer to the city. The 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 city as a more accurate measure of the value of the offered system improvements to the city.
D.
When credits become effective:
1.
Land: Approved credits for land dedications shall become effective when the land has been conveyed to the city in a form acceptable to the city, at no cost to the city, and has been accepted by the city. Upon request of the fee payer, the city 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 city, (b) a suitable maintenance and warranty bond has been received and approved by the city, and (c) all design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable requirements of the city and the state of Idaho. Upon request of the fee payer, the city shall issue a letter stating the amount of credit available.
E.
Credit request procedures:
1.
Request: In order to obtain a credit against City of Kuna Police Department Impact Fee otherwise due, a fee payer shall submit to the city a written offer of request to dedicate to the city specific parcels of qualifying land or a written offer to contribute or construct specific system improvements to the City of Kuna Police Department Capital Facilities in accordance with all applicable state or city design and construction standards, and shall specifically request a credit against the type of City of Kuna Police Department Impact Fee for which the land dedication or system improvements is offered. The city shall then deliver the written offer of request to the Administrator.
2.
Review: After receipt of the written offer of request for credit, the Administrator shall review the request and determine whether the land or system improvements offered for credit will reduce the costs of providing City of Kuna Police Department Capital Facilities by an amount at least equal to the value of the credit. If the Administrator determines that the offered credit satisfies that criteria and will be acceptable to the city council, then the credit shall be issued. The city 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 sections, above, exceeds the City of Kuna Police Department Impact Fee that would otherwise be due from the fee payer pursuant to the chapter (whether calculated through the fee schedule attached to the City of Kuna Police Department 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 City of Kuna Police Department Impact Fee due for the same System Improvements; or (b) a reimbursement from City of Kuna Police Department Impact Fee 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 city shall be under no obligation to use any city funds - other than City of Kuna Police Department Impact Fees paid by other development for the same System Improvements - to reimburse the fee payer for any credit in excess of City of Kuna Police Department Impact Fee that are due.
4.
Written agreement required: If credit or reimbursement is due to the fee payer pursuant to this section, the city shall enter into a written agreement with the fee payer, negotiated in good faith, prior to the contribution, dedication, or funding of the City of Kuna Police Department 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 Administrator's determination on the written offer of request for credit shall be provided to the fee payer and the city.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 26, 7-5-2022)
A.
General provisions:
1.
Accounting principles: The calculation of the City of Kuna Police Department 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 City of Kuna Police Department Impact Fee shall be calculated on the basis of levels of service for City of Kuna Police Department 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 the City of Kuna Police Department Impact Fee is imposed must be attributable to the capacity demands generated by the new development.
B.
Methodology; proportionate methodology: The City of Kuna Police Department Impact Fee shall not exceed a proportionate share of the cost of the system improvements determined in accordance with IC § 67-8207, as amended. City of Kuna Police Department Impact Fees shall be based on actual system improvements costs or reasonable estimates of such costs. The amount of the City of Kuna Police Department Impact Fee shall be calculated using the methodology contained in the Capital Improvements Plan.
C.
Proportionate share determination:
1.
City of Kuna Police Department Impact Fee shall be based on a reasonable and fair formula or method under which the City of Kuna Police Department Impact Fee imposed does not exceed a proportionate share of the costs incurred or to be incurred by the city in the provision of City of Kuna Police Department System Improvements to serve the new development. The proportionate share is the costs attributable to the new development after the city 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 city 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 city accounted for in the calculation of the City of Kuna Police Department 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. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 27, 7-5-2022)
A.
The Administrator shall review and determine whether or not the development application will impose extraordinary impact.
B.
If the Administrator determines that a proposed development generates extraordinary impact that will result in extraordinary systems improvements costs, the Administrator will notify the fee payer of such City of Kuna Police Department Impact Fee determination within thirty (30) days after 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: (a) an indication the assumptions used in the Capital Improvements Plan underestimate the level of activity or impact on City of Kuna Police Department Capital Facilities from the proposed development or activity.
D.
Within thirty (30) days following the designation of a development with extraordinary impact, the Administrator shall meet with the fee payer to discuss whether the fee payer wants to: (a) pay for the supplemental study necessary to determine the system improvements costs related to the proposed development; (b) modify the proposal to avoid generating extraordinary impact; or (c) withdraw the application for certification, building permit or development approval.
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 Administrator 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 city 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 ordinance shall obligate the city to approve development that results in an extraordinary impact to the city.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 28, 7-5-2022)
A.
Refund to owner of record: In the event it is determined a refund is due for a City of Kuna Police Department Impact Fee paid on a particular property, the refund shall be paid to the owner of record as of the date it is determined the refund is due.
B.
Decision maker: The administrator shall make the determination whether there is a duty to refund a Kuna Police Department Impact Fee. Such determination shall be subject to appeal as set forth in this chapter.
C.
Duty to refund:
1.
City of Kuna Police Department Impact Fee shall be refunded to the owner of record 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 City of Kuna Police Department 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 city was entitled to receive;
d.
The city has collected a City of Kuna Police Department Impact Fee and the city has failed to appropriate or expend the collected fees pursuant to section below;
e.
Failure of the city to commence construction or encumber the fund in the City of Kuna Police Department Impact Fee Capital Projects Trust Fund; or
f.
The administrator determines the fee was paid in error.
2.
Any City of Kuna Police Department Impact Fee paid shall be refunded if the city 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 city. Any refund due shall be paid to the owner of record of the parcel for which the City of Kuna Police Department Impact Fee was paid. The city may hold City of Kuna Police Department Impact Fees for longer than eight (8) years if the city 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 city complies with the previous sentence, then any City of Kuna Police Department Impact Fees so identified shall be refunded to the owner of record if the city 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 City of Kuna Police Department 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 (½) the legal rate provided for in IC § 28-22-104 from the date on which the fee was originally paid.
5.
Timing: The administrator 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 city shall send the refund to the owner of record within ninety (90) days after the administrator determines that a refund is due. In the event the administrator's determination is appealed, then the determination shall not be deemed final until the date the city council issues its decision on appeal. A refund shall not be due or paid until the determination is final.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2023-11, § 2, 3-7-2023)
A.
Trust fund established:
1.
The City of Kuna Police Department Development Impact Fee Capital Trust Fund (the "trust fund") is hereby established as a custodial holding fund of the city into which are deposited, maintained and expended City of Kuna Police Department Impact Fees which were collected pursuant to this chapter.
2.
Trust fund not city funds: Funds, which are part of and accounted for by the city as accounts of the trust fund are not city funds and not a part of the city's budget or the financial statement of city funds but are held in trust in accordance with the terms and conditions of this chapter and subject to appropriation and expenditure by the city as provided by this section.
3.
Trust fund administration: The city treasurer administers the trust fund in accordance with the following:
a.
The trust fund shall be divided into separate accounts, one for each City of Kuna Police Department Impact Fee collected.
b.
Each separate account shall be designated by the last two digits of the year, month and date the fee was collected, the name of the fee payer and county assessor parcel number (i.e. 18/5/1- Smith - Ada Parcel No ________).
c.
Each separate account shall be additionally designated, in the event it was paid under protest (i.e. UP) or is the subject of a claim for refund or reimbursement (i.e. CR).
d.
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 IC § 67-8210(1) shall not be governed by IC § 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 City of Kuna Police Department Impact Fees on which the interest is generated.
e.
First-in/first-out: All funds in each account shall be spent in the order collected, on a first-in/first-out basis.
f.
Accurate financial records shall be maintained and kept for each 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 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 City of Kuna Police Department Impact Fee Account showing the source and amount of all funds collected and the projects that were funded.
4.
Expenditures from the trust fund: The expenditure of City of Kuna Police Department Impact Fees collected and deposited to the trust fund shall be subject to approval by the city council and made in accordance with the following:
a.
Accounts which are the subject of a fee payer protest or a claim for refund or reimbursement, or accounts in which the payment was based upon miscalculation shall not be expended until resolution of the protest, claim, or miscalculation. Expenditures shall thereafter be made in accordance with the final action on the protest, claim, or miscalculation.
b.
Accounts are subject to a refund in the event the city fails to commence construction of system improvements in accordance with the ordinance, or to appropriate funds for such construction, within eight (8) years after the date on which such fee was collected by the city. The city may hold City of Kuna Police Department Impact Fees for longer than eight (8) years if the city 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 city complies with the previous sentence, then any City of Kuna Police Department Impact Fees so identified shall be refunded to the fee payer if the city 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.
(1)
Any refund due from these accounts shall be paid to the then owner of record of the parcel for which the City of Kuna Police Department Impact Fee was paid.
c.
In accordance with the first-in/first-out basis, above stated, expenditures shall be made from accounts in payment to the city for systems improvements costs incurred by the city for the category of system improvements within or for the benefit of the service area within the city which were capital improvements costs to create additional improvements to serve new growth.
d.
For each account a surcharge shall be imposed for the collection of City of Kuna Police Department Impact Fees, as identified in the Capital Improvements Plan, which surcharge does not exceed the development's proportionate share of the cost of preparing the Capital Improvements Plan.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 29, 7-5-2022)
A.
Expenditures of City of Kuna Police Department 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 city for the cost of preparing the Capital Improvements Plan in accordance with IC § 67-8208. The surcharge shall not exceed the development's proportionate share of the cost of preparing the Capital Improvements Plan.
C.
In the event the city intends to commence construction of system improvements which are the subject of the Capital Improvements Plan and this chapter and the city intends to use funds held in the trust fund to pay system improvements costs, it shall include in the fiscal year budget, as a separated income line item and expense appropriation, the anticipated amount of trust funds intended.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 30, 7-5-2022)
A.
Appeals: Any fee payer that is or may be obligated to pay a City of Kuna Police Department Impact Fee, or that claims a right to receive a reimbursement, exemption or credit under this chapter, and who is dissatisfied with a decision made either by the administrator in applying this chapter, may appeal such to the city council. Additionally, an owner of record who requests a Kuna Police Department Impact Fee refund, and is dissatisfied by the administrator's determination may appeal such determination.
B.
The fee payer or owner of record shall have the burden on appeal of proving by clear and convincing evidence that the decision was in error.
C.
In order to pursue the appeal described in this section, the fee payer or owner of record shall file a written notice of the appeal with the administrator within thirty (30) days after the date of the administrator's decision, or the date on which the fee payer submitted a payment of the City of Kuna Police Department Impact Fee under protest, whichever is later. Such written application shall include a statement describing why the fee payer or owner of record believes that the appealed decision was in error, together with copies of any documents that the fee payer or owner of record believes support the claim.
D.
The city council shall hear the appeal within sixty (60) days after receipt of a written notice of appeal. The fee payer or owner of record shall have a right to be present and to present evidence in support of the appeal. The administrator who made the decision under appeal or his or her representative 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 administrator; or (b) the alternative decision or interpretation offered by the fee payer or owner of record, 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 City of Kuna Police Department facilities necessary to serve new development and whether the 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.
E.
Payment under protest: A fee payer may pay a City of Kuna Police Department Impact Fee under protest in order to avoid delay in 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. Provided, in order to receive a refund, the fee payer must still be the owner of record on the date it is determined the refund is due.
F.
Mediation:
1.
Any fee payer that has a disagreement with the administrator regarding a City of Kuna Police Department Impact Fee Determination that is or may be due for a proposed development pursuant to this chapter, may enter into a voluntary agreement with the city to subject the disagreement to mediation by a qualified independent party acceptable to both the fee payer and the city.
2.
Mediation may take place at any time following the filing of a timely appeal pursuant to this section, 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 this section.
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 city 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 city and the fee payer, the fee payer retains all rights to seek relief from a court of competent jurisdiction.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 31, 7-5-2022; Ord. No. 2023-11, § 3, 3-7-2023)
A.
Review and modification of Capital Improvements Plan: Unless the city council deems some other period is appropriate, the city council 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 and in accordance with the procedures set forth in IC § 67-8206, as amended. Each update shall be prepared by the Administrator in consultation with the City of Kuna Police Department Development Impact Fee Advisory Committee.
B.
Annual review: The city shall annually adopt a capital budget.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 32, 7-5-2022)
As part of its annual audit process, the city shall prepare an annual report: (a) describing the amount of all City of Kuna Police Department Impact Fees collected, appropriated or spent during the preceding year by category of public facility; and (b) describing the percentage of taxes and revenues from sources other than the City of Kuna Police Department Impact Fees collected, appropriated or spent for system improvements during the preceding year by systems improvements category of City of Kuna Police Department Capital Facilities.
(Ord. No. 2019-11, § 1, 5-7-2019)
Editor's note— Ord. No. 2021-28, § 2, adopted September 7, 2021, repealed § 12-3-15, which pertained to the City of Kuna Police Department Development Impact Fee Advisory Committee, and derived from Ord. No. 2019-11, § 1, adopted May 7, 2019.
A.
When any City of Kuna Police Department Impact Fee is due pursuant to this chapter, or pursuant to the terms of any written agreement between a fee payer and the city, and such City of Kuna Police Department Impact Fee has not been paid in a timely manner, the Administrator on behalf of the city, may exercise any or all of the following powers as applicable to their authority, in any combination, to enforce the collection of the City of Kuna Police Department Impact Fee:
1.
Withhold building permits, manufactured home installation permits, or other city development approval related to the development for which the City of Kuna Police Department Impact Fee is due until all Kuna Police Department 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 City of Kuna Police Department Impact Fee is due until all City of Kuna Police Department Impact Fees due have been paid; and
3.
Add interest to the City of Kuna Police Department Impact Fee not paid in full at the legal rate provided for in IC § 28-22-104, as amended, plus five percent (5%) beginning on the date at which the payment of the City of Kuna Police Department Impact Fee was due until paid in full.
4.
Impose a penalty of five percent (5%) of the total City of Kuna Police Department 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 City of Kuna Police Department Impact Fee was due until paid in full.
5.
Impose a lien pursuant to the authority of IC § 67-8213(4) for failure to timely pay a City of Kuna Police Department Impact Fee following the procedures contained in Idaho Code Title 45, Chapter 5.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 33, 7-5-2022)
A.
Nothing in this chapter shall prevent the city from requiring a developer to construct reasonable project improvements, as are required by the city codes and other applicable state of Idaho and/or federal standards or rules to the 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 city 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 city shall develop a plan for alternative sources of revenue, which shall include but not necessarily be limited to plans generated during the city'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 City of Kuna Police Department 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 City of Kuna Police Department 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 12-3-11 or refunded pursuant to section 12-3-10 shall be retained in the same account until the next city fiscal year.
K.
If the city 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 Administrator shall: (a) adjust the City of Kuna Police Department Impact Fee to collect no more than a proportionate share; or (b) discontinue the collection of any City of Kuna Police Department Impact Fees until the error is corrected by ordinance.
L.
If City of Kuna Police Department 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 city within thirty (30) days after the city's acceptance of the recalculated amount, with interest at the legal rate provided for in IC § 28-22-104 from the date on which the fee was paid. Any amounts underpaid by the fee payer shall be paid to the city within thirty (30) days after the city Administrator's acceptance of the recalculated amount, with interest at the legal rate provided for in IC § 28-22-104 from the date on which the fee was paid. In the case of an underpayment to the city, the Administrator may request the city building inspector and the city building inspector may withhold issuance of the building permits or development approval for the project for which the City of Kuna Police Department Impact Fee was paid until such underpayment is corrected, and if amounts owed to the city are not paid within such thirty-day period, the Administrator may also ask the city building inspector to and the city building inspector may revoke any building permits or development approval issued in reliance on the previous payment of such City of Kuna Police Department Impact Fee and refund such fee to the fee payer.
(Ord. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 34, 7-5-2022)
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 the Administrator or any official of the city 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. No. 2019-11, § 1, 5-7-2019; Ord. No. 2022-22, § 37, 7-5-2022)
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 may be fully carried out.
(Ord. No. 2019-11, § 1, 5-7-2019)