§ 23-120. Exemptions and credits.

(a)

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

(1)

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

(2)

The construction of accessory buildings or structures.

(3)

The replacement of a destroyed or partially destroyed building, or mobile home or structure with a new building, mobile home or structure of the same use.

(4)

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 parks 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.

(5)

A building permit for which the parks 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.

(6)

A building permit which does not result in any additional impact on park or recreational facilities.

(7)

The construction of any nonresidential building or structure.

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

(b)

Credits:

(1)

Park land and/or park capital improvements may be offered by the feepayer as total or partial payment of the required impact fee. The offer must specifically request or provide for a parks impact fee credit. If the county administrator 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 board of county commissioners may have accepted prior to the effective date of this division for particular park improvements; or

3.

By fair market value established by private appraisers acceptable to the county.

Credit for the dedication of park 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 board of county commissioners.

b.

Applicants for credit for construction of park improvements shall submit acceptable engineering drawings and specifications and construction cost estimates to the county administrator. The county administrator shall determine credit for construction based upon either these cost estimates or upon alternative engineering criteria and construction cost estimates if the county administrator 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 (1)d., credit against impact fees otherwise due will not be provided until:

1.

The construction is completed and accepted by the county, a municipality within the county which has not opted out from the effect of this division, or the state, whichever is applicable;

2.

A suitable maintenance and warranty bond is received and approved by the clerk of courts of the county, when applicable.

d.

Credit may be provided before completion of specified park improvements if adequate assurances are given by the applicant that the standards set out in subsection (1)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 clerk of courts of the county in an amount determined by the county administrator. If the park construction project will not be constructed within one (1) year of the acceptance of the offer by the county administrator, the amount of the security shall be increased by ten (10) percent compounded for each year of the life of the security. The security shall be reviewed and approved by the clerk of the board of county commissioners prior to acceptance of the security by the clerk. If the park construction project is not to be completed within five (5) years of the date of the feepayer's offer, the board of county commissioners must approve the park construction project and its scheduled completion date prior to the acceptance of the offer by the county administrator.

(2)

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

(3)

Credits shall not be transferable from one (1) project or development to another without the approval of the board of county commissioners and may only be transferred to a development within a different impact fee district upon a finding by the board of county commissioners that the dedication for which the credit was given benefits such different impact fee district.

(4)

In the event that a municipality within the county shall pass an ordinance or law that prevents the application of this division within that municipality, there shall be no credit given for improvements or construction ordered by that municipality against fees due hereunder because of improvements constructed outside of the boundaries of the municipality.

(Ord. No. 86-28, § 12, 10-28-86; Ord. No. 93-5, § 12, 3-25-93; Ord. No. 96-14, § 12, 7-16-96; Ord. No. 97-14, § 12, 7-7-97; Ord. No. 01-19, § 12, 10-23-01)