§ 23-144. Exemptions and credits.

(a)

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

(1)

Alterations or expansion of an existing building or use of land where no additional living units will be produced over and above those in the existing use of the property, the use is not changed, and where no additional vehicular trips will be produced over and above those produced by the existing use.

(2)

The construction of accessory buildings or structures which will not produce additional vehicular trips over and above those produced by the principal building or use of the land.

(3)

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 roads 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, provided that no additional vehicular trips will be produced over and above those produced by the original use of the land.

(4)

A building permit or certificate of use for which the roads 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.

(5)

A building permit or certificate of use which does not result in any additional generation or attraction of traffic.

(b)

Credits:

(1)

No credit shall be given for site-related improvements, local roads, or payments to special assessment or taxing districts.

(2)

All other capital improvements for approved roads, except for those improvements deemed site-related, shall be credited against roads impact fees in amounts to be established pursuant to subsection (b)(3) of this section. However, the right to determine whether a capital improvement will be approved for credit purposes lies exclusively with the county, unless the improvement is not site-related and is required under a participating municipality, state or county development approval, in which case credits shall be given to the extent required by law.

(3)

When a person requests that a credit be created for construction of an approved road and/or the dedication of right-of-way for an approved road permitted by subsection (b)(2) of this section, he shall submit a project description in sufficient detail and with complete cost estimates prepared by qualified professionals to be utilized by the county administrator in determining the amount of the credit which the county administrator may approve. When a person requests credit for land dedication for approved roads, he shall present a specimen of the deed which he proposes to use to convey title to the county; a title opinion written by a licensed state attorney and rendered within sixty (60) days of submission thereof, the content of which is satisfactory to the county attorney and verifying that the proffered deed will convey unencumbered fee simple title to the appropriate governmental body; property appraisals prepared by qualified professionals; and a certified copy of the most recent assessment of the property for tax purposes to be used by the county administrator in making his/her decision or recommendation for the amount of the credit. In preparing their reports, appraisers shall value the land at its then current zoning and without the improvements for which the dedication is offered or the permit in question is sought, unless the land in question is subject to a valid agreement, zoning approval or development order which prescribes a different valuation, in which case the agreement, zoning approval or development order shall control. However, the county administrator retains the right to independently determine the amount of credit to be approved or recommended by securing other engineering and construction cost estimates and/or property appraisals for those improvements and/or right-of-way dedications through the use of the methodology described in section 23-138(b). In every case, roads impact fee credits shall be calculated so as to be consistent with state statutory requirements.

(4)

Credits for construction shall be created when the construction is completed and accepted by the appropriate governmental body for maintenance or when the feepayer posts security, as provided below, for the costs of such construction. Credits for land dedication shall be created when the title to said land has been accepted by the appropriate governmental body and recorded in the official records of the clerk of circuit court in the county. Security in the form of cash, a performance bond, irrevocable letter of credit, or escrow agreement shall be posted with the board of county commissioners, made payable to the county in an amount approved by the county administrator equal to one hundred and ten (110) percent of the full cost of such construction. If the road construction project will not be constructed within one year of the acceptance of the offer by the county, 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 county attorney's office prior to acceptance of the security by the county. If the road is to be owned by a participating municipality, the county may assign its rights in such security to the municipality if the municipality requests it and the law permits it.

(c)

Feepayers claiming credits shall submit documentation sufficient to permit the determination of whether such credits claimed are due and, if so, the amount of such credits.

(d)

Exemptions or credits must be claimed by the feepayer at the time of the application for a building permit or certificate of use.

(Ord. No. 86-29, § 12, 10-28-86; Ord. No. 93-8, § 12, 3-25-93; Ord. No. 96-11, § 12, 7-16-96; Ord. No. 97-3, § 12, 7-7-97; Ord. No. 01-18, § 12, 10-23-01)