§ 23-96. Exemptions and credits.

(a)

The following shall be exempted from payment of the public capital facilities impact fee:

(1)

Alteration or expansion of an existing residential building where no additional units are created and where the use is not changed.

(2)

The construction of accessory buildings or structures.

(3)

The replacement of a residential land use unit with a new unit of the same type and use.

(4)

The replacement of a nonresidential building or structure with a new building or structure of the same size and use.

(5)

The replacement of a lawfully permitted building, mobile home, or structure, the building permit for which was issued on or before the effective date of this division, or the replacement of a building, mobile home or structure that was constructed subsequent thereto and for which the correct public capital facilities impact fee, which was owed at the time the building permit was applied for, was paid or otherwise provided for with a new building, mobile home, or structure of the same use and at the same location.

(6)

A building permit for which the public capital facilities impact thereof has been or will be paid or otherwise provided for pursuant to a written agreement, zoning approval or development order which, by the written terms thereof, clearly and unequivocally was intended to provide for the full mitigation of such impact by enforcement of the agreement, zoning approval or development order, and not by the application of this division.

(7)

A building permit which does not result in any additional impact on public capital facilities.

An exemption must be claimed by the feepayer of the time of the issuance of a building permit or certificate of use. Any exemption not so claimed shall be deemed waived by the feepayer.

(b)

Credits:

(1)

All mandatory or required land dedications and/or public capital facility improvements made by a feepayer subsequent to the effective date of this division shall be credited on a pro rata basis against public capital facilities impact fees otherwise due or to become due for the development that prompted the county or the municipality to require such dedications or public capital facility improvements.

(2)

A feepayer may obtain credit against all or a portion of public capital facilities impact fees otherwise due or to become due by offering to dedicate needed sites and/or construct needed public capital facility improvements. This offer must specifically request or provide for a public capital facilities impact fee credit. Such construction must be in accordance with applicable design standards. If the county accepts such an offer, whether the acceptance is before or after the effective date of this division, the credit shall be determined and provided in the following manner:

a.

Credit for the dedication of land shall be valued at:

1.

One hundred fifteen (115) percent of the most recent assessed value by the county property appraiser;

2.

By such other appropriate method as the county may have accepted prior to the effective date of this division for particular land dedications and/or facility improvements; or

3.

At the option of the feepayer, by fair market value established by private appraisers acceptable to the county.

Credit for the dedication of land shall be provided when the property has been conveyed at no charge to, and accepted by, the county in a manner satisfactory to the county.

b.

Applicants for credit for construction of facility improvements shall submit acceptable engineering drawings and specifications and construction cost estimates to the county. The county administrator shall determine credit for public capital facility improvements based upon either these cost estimates or upon alternative engineering criteria and construction cost estimates if the county determines that such estimates submitted by the applicant are either unreliable or inaccurate. The county administrator shall provide the applicant with a letter or certificate setting forth the dollar amount of the credit, the reason for the credit, and the legal description or other adequate description of the project or development to which the credit may be applied. The applicant must sign and date a duplicate copy of such letter or certificate indicating his/her agreement to the terms of the letter or certificate and return such signed document to the county administrator before credit will be given. The failure of the applicant to sign, date, and return such document within sixty (60) days shall nullify the credit.

c.

Except as provided in subsection (2)d., credit against impact fees otherwise due will not be provided until:

1.

The construction is completed and accepted by the county;

2.

A suitable maintenance and warranty bond is received and approved by the county when applicable; and

3.

All design, construction, inspection, testing, bonding and acceptance procedures are in strict compliance with the then current requirements of the county.

d.

Credit may be provided before completion of specified facility improvements if adequate assurances are given by the applicant that the standards set out in subsection (2)c. will be met and if the feepayer posts security as provided below for the costs of such construction. Security in the form of a performance bond, irrevocable letter of credit or escrow agreement shall be posted with and approved by the county in an amount determined by the county. If the construction will not be constructed within one (1) year of the acceptance of the offer by the county, the amount of the security may be increased in an amount as determined by the county, consistent with its policies and procedures.

(3)

Any claim for credit must be made no later than the time of application for a building permit or certificate of use. Any claim not so made shall be deemed waived.

(4)

Credits shall not be transferable from one project or development to another without the approval of the county administrator.

(Ord. No. 86-27, § 11, 10-28-86; Ord. No. 93-6, § 11, 3-25-93; Ord. No. 96-13, § 11, 7-16-96; Ord. No. 97-16, § 11, 7-7-97; Ord. No. 01-17, § 11, 10-23-01)