§ 23-157. Exemptions and credits; additional incentives.

(a)

Exemptions :

(1)

Educational facilities impact fee surcharge . The following shall be exempted from payment of the educational facilities impact fee surcharge under this division:

a.

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

b.

The construction of accessory buildings or structures.

c.

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

d.

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 educational facilities impact fee surcharge, 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.

e.

A building permit for which the educational facilities impact fee surcharge thereof has been or will be paid or otherwise provided for pursuant to a development agreement 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 or development order and not by the application of this division.

f.

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

g.

The construction of any nonresidential building or structure.

(2)

Public capital facilities impact fee surcharge. The following shall be exempted from payment of the public capital facilities impact fee surcharge under this division:

a.

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

b.

The construction of accessory buildings or structures.

c.

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

d.

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

e.

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 surcharge, 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.

f.

A building permit for which the public capital facilities impact fee surcharge thereof has been or will be paid or otherwise provided for pursuant to a development agreement 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 development agreement or development order and not by the application of this division.

g.

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

(3)

Parks impact fee surcharge . The following shall be exempted from payment of the parks impact fee surcharge under this division:

a.

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

b.

The construction of accessory buildings or structures.

c.

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

d.

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.

e.

A building permit for which the parks impact thereof has been or will be paid or otherwise provided for pursuant to a development agreement 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 development agreement or development order and not by the application of this division.

f.

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

g.

The construction of any nonresidential building or structure.

(4)

Roads impact fee surcharge. The following shall be exempted from payment of the roads impact fee surcharge under this division:

a.

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.

b.

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.

c.

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.

d.

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 development agreement 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 development agreement or development order and not by the application of this division.

e.

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

f.

The construction of a single family home on a lot of record in existence prior to the effective date of this ordinance.

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)

Educational facilities impact fee surcharge . The following shall apply to the educational facilities impact fee surcharge credits under this division:

a.

Genera l. Pipeline advances (cash), pipeline donations (land) and/or pipeline improvements (construction) may be offered by the property owner as total or partial payment of the required impact fee surcharge pursuant to a development agreement, development order or this division subject to concurrence by the HCSD. The offer to the HCSD must specifically request or provide for a impact fee surcharge credit. If the HCSD accepts such an offer, the total credit shall be as determined below.

b.

Valuation . A pipeline advance (cash) shall have a value equal to the cash advance made. A pipeline donation (land) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said plan; a pipeline donation (land) which is not identified in the I-75/SR 50 PDD Area Plan shall have a value equal to one hundred fifteen percent (115%) of the most recent assessed value by the county property appraiser, or current fair market value established by an appraisal prepared in accordance with USPAP and performed by a state licensed real appraiser acceptable to HCSD. A Pipeline improvement (construction) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said Plan; a Pipeline improvement (construction) which is not identified in the I-75/SR 50 PDD Area Plan shall be valued based upon the actual costs of the improvement which was reasonably and necessarily incurred absent some other method of valuation set forth in a development agreement or development order. The developer shall be responsible for providing adequate and reasonable supporting documentation for all costs claimed.

c.

Multiplier factor . In recognition and consideration of a property owner making a pipeline advance (cash), pipeline donation (land) or pipeline improvement (construction), the following shall apply:

i.

Pipeline advance. For a pipeline advance (cash) received by HCSD prior to the issuance of a building permit, the property owner's total dollar credits under this division shall be the amount of cash advanced times a 1.50 multiplier.

ii.

Pipeline donation . For a pipeline donation (land) received by HCSD prior to final plat approval, the property owner's total dollar credits under this division shall be the value of the land (per the preceding valuation provision) times a 1.50 multiplier. For subsequently acquired land, the value of the donation shall be as agreed upon and set forth in a development agreement or development order.

iii.

Pipeline improvement . For a pipeline improvement (construction), the property owner's total dollar credits under this division shall be as provided in a development agreement or development order. Depending on the timing of the improvement, the multiplier factor will be between 1.00 to 1.50 (taking into account when the improvement is to be completed).

d.

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

e.

Impact fee surcharges shall be paid at the same time as impact fees are paid. Credits under this provision (calculated in dollars) shall be applied simultaneously to both educational impact fees due under division 2 of this article and the educational impact fee surcharges due under this division until such credits are fully expended, absent a provision in a development agreement or development order to the contrary.

f.

Any property owner who has excess credits (calculated in dollars), after applying such credits to pay for all of its educational facilities impact fee surcharges under this division and to all of its educational facilities impact fees pursuant to division 2 of this article (absent a provision in a development agreement or development order to the contrary), remaining after complete build-out of the property (unless an earlier calculation is provided for in connection with a determination that full mitigation of school impacts has been accounted for) may request refund of the remaining credit balance from HCSD by making such request in writing The remaining credit balance, as verified by staff, shall be paid to the property owner within ninety (90) days of the receipt of the request for refund.

g.

Credits under this provision may only be used towards educational facilities impact surcharge fees and educational facilities impact fees and for no other purpose.

(2)

Public capital facilities impact fee surcharge . The following shall apply to the public capital facilities impact fee surcharge credits under this division:

a.

General . Pipeline advances (cash), pipeline donations (land) and/or pipeline improvements (construction) may be offered by the property owner as total or partial payment of the required impact fee surcharge pursuant to a development agreement, development order or this division subject to concurrence by the county. The offer to the county must specifically request or provide for a impact fee surcharge credit. If the county accepts such an offer, the total credit shall be as determined below.

b.

Valuation . A pipeline advance (cash) shall have a value equal to the cash advance made. A pipeline donation (land) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said plan; a pipeline donation (land) which is not identified in the I-75/SR 50 PDD Area Plan shall have a value equal to one hundred fifteen (115) percent of the most recent assessed value by the county property appraiser, or current fair market value established by an appraisal prepared in accordance with USPAP and performed by a state licensed real appraiser acceptable to the county administrator. A pipeline improvement (construction) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said plan; a pipeline improvement (construction) which is not identified in the I-75/SR 50 PDD Area Plan shall be valued based upon the actual costs of the improvement which was reasonably and necessarily incurred absent some other method of valuation set forth in a development agreement or development order. The developer shall be responsible for providing adequate and reasonable supporting documentation for all costs claimed.

c.

Multiplier factor . In recognition and consideration of a property owner making a pipeline advance (cash), pipeline donation (land) or pipeline improvement (construction), the following shall apply:

i.

Pipeline advance. For a pipeline advance (cash) received by the county prior to the issuance of a building permit, the property owner's total dollar credits under this division shall be the amount of cash advanced times a 1.50 multiplier.

ii.

Pipeline donation . For a pipeline donation (land) received by the county prior to final plat approval, the property owner's total dollar credits under this division shall be the value of the land (per the preceding valuation provision) times a 1.50 multiplier. For subsequently acquired land, the value of the donation shall be as agreed upon and set forth in a development agreement or development order.

iii.

Pipeline improvement . For a pipeline improvement (construction), the property owner's total dollar credits under this division shall be as provided in a development agreement or development order. Depending on the timing of the improvement, the multiplier factor will be between 1.00 to 1.50 (taking into account when the improvement is to be completed).

d.

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.

e.

Impact fee surcharges shall be paid at the same time as impact fees are paid. Credits under this provision (calculated in dollars) shall be applied simultaneously to both public capital facilities impact fees due under division 3 of this article and the public capital facilities impact fee surcharges due under this division until such credits are fully expended, absent a provision in a development agreement or development order to the contrary.

f.

Any property owner who has excess credits (calculated in dollars), after applying such credits to pay for all of its public capital facilities impact fee surcharges under this division and to all of its public capital facilities impact fees pursuant to division 3 of this article (absent a provision in a development agreement or development order to the contrary), remaining after complete build-out of the property (unless an earlier calculation is provided for in connection with a determination that full mitigation of school impacts has been accounted for) may request refund of the remaining credit balance from the county by making such request in writing. The remaining credit balance, as verified by staff, shall be paid to the property owner within ninety (90) days of the receipt of the request for refund.

g.

Credits under this provision may only be used towards public capital facilities impact surcharge fees and public capital facilities impact fees and for no other purpose.

(3)

Parks facilities impact fee surcharge . The following shall apply to the parks impact fee surcharge credits under this division:

a.

General . Pipeline advances (cash), pipeline donations (land) and/or pipeline improvements (construction) may be offered by the property owner as total or partial payment of the required impact fee surcharge pursuant to a development agreement, development order or this division subject to concurrence by the county. The offer to the county must specifically request or provide for a impact fee surcharge credit. If the county accepts such an offer, the total credit shall be as determined below.

b.

Valuation . A pipeline advance (cash) shall have a value equal to the cash advance made. A pipeline donation (land) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said Plan; a Pipeline donation (land) which is not identified in the I-75/SR 50 PDD Area Plan shall have a value equal to one hundred fifteen (115) percent of the most recent assessed value by the county property appraiser, or current fair market value established by an appraisal prepared in accordance with USPAP and performed by a state licensed real appraiser acceptable to the county administrator. A pipeline improvement (construction) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said plan; a pipeline improvement (construction) which is not identified in the I-75/SR 50 PDD Area Plan shall be valued based upon the actual costs of the improvement which was reasonably and necessarily incurred absent some other method of valuation set forth in a development agreement or development order. The developer shall be responsible for providing adequate and reasonable supporting documentation for all costs claimed.

c.

Multiplier factor . In recognition and consideration of a property owner making a pipeline advance (cash), pipeline donation (land) or pipeline improvement (construction), the following shall apply:

i.

Pipeline advance. For a pipeline advance (cash) received by the county prior to the issuance of a building permit, the property owner's total dollar credits under this division shall be the amount of cash advanced times a 1.50 multiplier.

ii.

Pipeline donation . For a pipeline donation (land) received by the county prior to final plat approval, the property owner's total dollar credits under this division shall be the value of the land (per the preceding valuation provision) times a 1.50 multiplier. For subsequently acquired land, the value of the donation shall be as agreed upon and set forth in a development agreement or development order.

iii.

Pipeline improvement . For a pipeline improvement (construction), the property owner's total dollar credits under this division shall be as provided in a development agreement or development order. Depending on the timing of the improvement, the multiplier factor will be between 1.00 to 1.50 (taking into account when the improvement is to be completed).

d.

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.

e.

Impact fee surcharges shall be paid at the same time as impact fees are paid. Credits under this provision (calculated in dollars) shall be applied simultaneously to both parks impact fees due under division 4 of this article and the parks impact fee surcharges due under this division until such credits are fully expended, absent a provision in a development agreement or development order to the contrary..

f.

Any property owner who has excess credits (calculated in dollars), after applying such credits to pay for all of its parks impact fee surcharges under this division and to all of its parks impact fees pursuant to division 4 of this article (absent a provision in a development agreement or development order to the contrary), remaining after complete build-out of the property (unless an earlier calculation is provided for in connection with a determination that full mitigation of school impacts has been accounted for) may request refund of the remaining credit balance from the county by making such request in writing. The remaining credit balance, as verified by staff, shall be paid to the property owner within ninety (90) days of the receipt of the request for refund.

g.

Credits under this provision may only be used towards parks impact surcharge fees and parks impact fees and for no other purpose.

(4)

Roads impact fee surcharge . The following shall apply to the roads impact fee surcharge credits under this division:

a.

General . Pipeline advances (cash), pipeline donations (land other than required right-of-way within the expanded overlay district) and/or pipeline improvements (construction) may be offered by the property owner as total or partial payment of the required impact fee surcharge pursuant to a development agreement, development order or this division subject to concurrence by the county. The offer to the county must specifically request or provide for a impact fee surcharge credit. If the county accepts such an offer, the total credit shall be as determined below.

b.

Site-related improvements . No credit shall be given for that portion of on-site improvements deemed to be site-related only.

c.

Valuation . A pipeline advance (cash) shall have a value equal to the cash advance made. A pipeline donation (land other than required right-of-way within the expanded overlay district) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said plan; a Pipeline donation (land other than required right-of-way) which is not identified in the I-75/SR 50 PDD Area Plan shall have a value equal to one hundred fifteen (115) percent of the most recent assessed value by the county property appraiser, or current fair market value established by an appraisal prepared in accordance with USPAP and performed by a state licensed real appraiser acceptable to the county administrator. A pipeline improvement (construction) identified in the I-75/SR 50 PDD Area Plan shall have such value as assigned in said plan; a pipeline improvement (construction) which is not identified in the I-75/SR 50 PDD Area Plan shall be valued based upon the actual costs of the improvement which was reasonably and necessarily incurred absent some other method of valuation set forth in a development agreement or development order. The developer shall be responsible for providing adequate and reasonable supporting documentation for all costs claimed.

d.

Multiplier factor . In recognition and consideration of a property owner making a pipeline advance (cash), pipeline donation (land) or pipeline improvement (construction), the following shall apply:

i.

Pipeline advance. For a pipeline advance (cash) received by the county prior to the issuance of a building permit, the property owner's total dollar credits under this division shall be the amount of cash advanced times a 1.50 multiplier.

ii.

Pipeline donation . For a pipeline donation (land) received by the county prior to final plat approval, the property owner's total dollar credits under this division shall be the value of the land (per the preceding valuation provision) times a 1.50 multiplier. For subsequently acquired land, the value of the donation shall be as agreed upon and set forth in a development agreement or development order.

iii.

Pipeline improvement . For a pipeline improvement (construction), the property owner's total dollar credits under this division shall be as provided in a development agreement or development order. Depending on the timing of the improvement, the multiplier factor will be between 1.00 to 1.50 (taking into account when the improvement is to be completed).

e.

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.

f.

Impact fee surcharges shall be paid at the same time as impact fees are paid. Credits under this provision (calculated in dollars) shall be applied simultaneously to both roads impact fees due under division 5 of this article and the roads impact fee surcharges due under this division until such credits are fully expended, absent a provision in a development agreement or development order to the contrary.

g.

Any property owner who has excess credits (calculated in dollars), after applying such credits to pay for all of its roads impact fee surcharges under this division and to all of its roads impact fees pursuant to division 5 of this article (absent a provision in a development agreement or development order to the contrary), remaining after complete build-out of the property (unless an earlier calculation is provided for in connection with a determination that full mitigation of school impacts has been accounted for) may request refund of the remaining credit balance from the county by making such request in writing. The remaining credit balance, as verified by staff, shall be paid to the property owner within ninety (90) days of the receipt of the request for refund.

h.

Credits under this provision may only be used towards roads impact surcharge fees and roads impact fees and for no other purpose.

(Ord. No. 2007-16, § 1, 9-12-07)