Idaho Code 67-8207 – Proportionate Share Determination
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(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 governmental entity in the provision of system improvements to serve the new development. The proportionate share is the cost attributable to the new development after the governmental entity considers the following: (i) any appropriate credit, offset or contribution of money, dedication of land, or construction of system improvements; (ii) 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; (iii) that portion of general tax and other revenues allocated by the jurisdiction to system improvements; and (iv) 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 governmental entity imposing the development impact fee and accounted for in the calculation of the impact fee:
(a) The cost of existing system improvements within the service area or areas;
(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, 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.
Terms Used In Idaho Code 67-8207
- Appropriate: means to legally obligate by contract or otherwise commit to use by appropriation or other official act of a governmental entity. See Idaho Code 67-8203
- Developer: means any person or legal entity undertaking development, including a party that undertakes the subdivision of property pursuant to sections 50-1301 through 50-1334, Idaho Code. See Idaho Code 67-8203
- Development: means 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. See Idaho Code 67-8203
- Development impact fee: means a payment of money imposed as a condition of development approval to pay for a proportionate share of the cost of system improvements needed to serve development. See Idaho Code 67-8203
- Governmental entity: means any unit of local government that is empowered in this enabling legislation to adopt a development impact fee ordinance. See Idaho Code 67-8203
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Proportionate share: means that portion of the cost of system improvements determined pursuant to section 67-8207, Idaho Code, which reasonably relates to the service demands and needs of the project. See Idaho Code 67-8203
- Service area: means any defined geographic area identified by a governmental entity or by intergovernmental agreement in which specific public facilities provide service to development within the area defined, on the basis of sound planning or engineering principles or both. See Idaho Code 67-8203
- User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.