As used in this chapter, the following words and terms shall have the following meanings, unless another meaning is plainly intended and words and terms appearing in the singular number includes the plural and the plural the singular:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

      1.   Participating Fire Protection District Impact Fee Schedule:

         a.   North Ada County Fire & Rescue District Impact Fee:

            (1)   Single-Family Residential (per dwelling unit): $879.00.

            (2)   Multi-Family Residential (per dwelling unit): $591.00.

            (3)   Industrial (per 1,000 square feet): $214.00.

            (4)   Retail (per 1,000 square feet): $1,238.00.

            (5)   Office (per 1,000 square feet): $477.00.

            (6)   Institutional (per 1,000 square feet): $474.00.

         b.   Eagle Fire Protection District Impact Fee:

            (1)   Single-Family Residential (per dwelling unit): $2,111.00.

            (2)   Multi-Family Residential (per dwelling unit): $1,108.00.

            (3)   Industrial (per 1,000 square feet): $481.00.

            (4)   Retail (per 1,000 square feet): $2,779.00.

            (5)   Office (per 1,000 square feet): $1,071.00.

            (6)   Institutional (per 1,000 square feet): $1,064.00.

         c.   Kuna Rural Fire District Impact Fee:

            (1)   Residential (per Dwelling Unit): $1,792.00.

            (2)   Industrial (per 1,000 square feet): $531.00.

            (3)   Retail (per 1,000 square feet): $788.00.

            (4)   Office (per 1,000 square feet): $753.00.

         d.   Star Fire Protection District Impact Fee:

            (1)   Single-Family Residential (per dwelling unit): $2,152.00.

            (2)   Multi-Family Residential (per dwelling unit): $1,227.00.

            (3)   Industrial (per 1,000 square feet): $145.00.

            (4)   Retail (per 1,000 square feet): $839.00.

            (5)   Office (per 1,000 square feet): $323.00.

            (6)   Institutional (per 1,000 square feet): $582.00.

         e.   Whitney Fire Protection District Impact Fee:

            (1)   Single-Family Residential (per dwelling unit): $1,058.00.

            (2)   Multi-Family Residential (per dwelling unit); $868.00.

            (3)   Industrial (per 1,000 square feet): $381.00.

            (4)   Retail (per 1,000 square feet): $1,121.00.

            (5)   Office (per 1,000 square feet): $815.00.

            (6)   Institutional (per 1,000 square feet): $804.00.

   D.   Developer's Election. A Developer shall have the right to elect to pay a project's proportionate share of System Improvements Costs by payment of Fire District Impact Fee according to the fee schedule as full and complete payment of the Development project's proportionate share of System Improvements Costs, except as provided in Idaho Code § 67-8214(3), as it may be amended.

   E.   Procedures:

      1.   Building Permit: Upon submittal of complete building permit plans or manufactured home installation permit for the Development to the County, the County shall calculate the Fire District Impact Fee for the Development within thirty (30) days of submittal unless:

         a.   The Fee Payer had previously requested and been granted an individual assessment pursuant to this chapter; or

         b.   The Participating Fire Protection District has previously determined the Development may have an Extraordinary Impact pursuant to this chapter.

   F.   Exemptions. The provisions of this chapter shall not apply to the following:

      1.   Rebuilding the same amount of floor space of a structure which is destroyed by fire or other catastrophe, provided the structure is rebuilt and ready for occupancy within two (2) years of its destruction;

      2.   Remodeling or repairing a structure which does not increase the number of Service Units;

      3.   Replacing a residential unit, including a manufactured/mobile home, with another residential unit on the same lot; provided that, the number of Service Units does not increase;

      4.   Placing a temporary construction trailer or office on a lot;

      5.   Constructing an addition on a residential structure which does not increase the number of Service Units;

      6.   Adding uses that are typically accessory to residential uses, such as tennis court or a clubhouse, unless it can be clearly demonstrated that the use creates a significant impact on the capacity of System Improvements; or

      7.   The installation of a modular building, manufactured/mobile home or recreational vehicle if the Fee Payer can demonstrate by documentation such as utility bills and tax records that either: (a) a modular building, manufactured/mobile home or recreational vehicle was legally in place on the lot or space prior to the effective date of this chapter; or (b) a Fire District Impact Fee has been paid previously for the modular building, manufactured/mobile home or recreational vehicle on that same lot or space.

   G.   Exemption Claim Process. A Fee Payer shall claim an exempt development activity upon application of a building permit or manufactured/mobile home installation permit, or if no building permit or manufactured/mobile home installation permit required, prior to the time construction commences. Any exemption not so claimed shall be deemed waived by the Fee Payer. Claims for exemption shall be determined by the County within fifteen (15) days of receipt of the claim for exemption.

(Ord. 904, 12-18-2019; amd. Ord. 961, 10-11-2023; amd. Ord. 983, 10-9-2024; amd. Ord. 985, 11-6-2024)

As part of its annual audit process, each Participating Fire Protection District shall prepare and forward to the County an annual report:

   Any Joint Advisory Committee that is created with any Participating Fire Protection District is established pursuant to the terms and conditions of the Intergovernmental Agreement with the Participating Fire Protection District pursuant to Idaho Code §§ 67-8204A and 67-8405, as they may be amended.

(Ord. 904, 12-18-2019; amd. Ord. 992, 1-15-2025)

   A.   Short Title: This chapter shall be known and may be cited as the Ada County Development Impact Fee Ordinance.

   B.   Findings: The Board of Commissioners of Ada County finds that:

      1.   Within unincorporated Ada County, the County is experiencing considerable growth and development, which growth and development places increased demands on public safety services and/or facilities provided by Ada County and the tax revenues generated from that new growth and development often do not generate sufficient funds to provide the necessary improvements and expansion of the public safety facilities to protect the public health, safety, and welfare. Those users that create the increased demand should bear their proportionate share of the cost of public safety facilities needed to serve the new growth and development.

      2.   The Idaho Development Impact Fee Act (Act), Chapter 82, Title 67, Idaho Code, requires an entity to adopt an ordinance in order to impose and collect development impact fees.

   C.   Authority: This ordinance is enacted pursuant to the County's general police powers, its authority to enact ordinances, and its authority as provided by the Act and other applicable laws of the state of Idaho to impose and collect development impact fees.

   D.   Applicability: This chapter shall apply to the development of property located within the boundaries of unincorporated Ada County.

   E.   Purpose: The intent of this chapter is to ensure that new residential and non-residential development bears a proportionate share of the cost of system improvements; to ensure that such proportionate share does not exceed the cost of such system improvements required to accommodate new development; and to ensure that funds collected from new development are actually used for system improvements in accordance with the Act.

(Ord. 995, 4-9-2025)

   As used in this chapter, the following words and terms shall have the following meanings, unless another meaning is plainly intended and words and terms appearing in the singular number includes the plural and the plural the singular:

CAPITAL IMPROVEMENTS: Improvements with a useful life of ten (10) years or more, by new construction or other action, which increases the service capacity of an Ada County public facility.

EXTRAORDINARY IMPACT: An impact which is reasonably determined by the County to: (i) result in the need for System Improvements, the cost of which will significantly exceed the sum of the Development Impact Fees to be generated from the Project or the sum agreed to be paid pursuant to a Development agreement as allowed by Idaho Code § 67-8214(2), as it may be amended; or (ii) result in the need for System Improvements which are not identified in the Capital Improvement Plans.

FAMILY:

   4.   Amounts collected from a Developer in a transaction in which the County has incurred expenses in constructing Capital Improvements for the Development if the owner or Developer has agreed to be financially responsible for the construction or installation of those Capital Improvements, unless a written agreement is made pursuant to Idaho Code § 67-8209(3), as it may be amended, for credit or reimbursement.

MODULAR BUILDING: Any building or building component other than a Manufactured/Mobile Home, which is constructed according to the International Building Code, as adopted or any amendments thereto, which is of closed construction and is either entirely or substantially prefabricated or assembled at a place other than the building site.

RECREATIONAL VEHICLE: A vehicular type unit primarily designed as temporary quarters for recreational, camping, or travel use, which either has its own motive power or is mounted on or drawn by another vehicle.

   3.   Mobile/Manufactured Home: Includes both occupied and vacant mobile homes, to which no permanent rooms have been added. Mobile homes used only for business purposes or for extra sleeping space and mobile homes for sale on a dealer's lot, at the factory, or in storage are not counted in the housing inventory.

   6.   Principal payments and interest or other finance charges on bonds or other indebtedness except financial obligations issued by or on behalf of the County to finance Capital Improvements identified in the Capital Improvement Plans.

(Ord. 995, 4-9-2025)

   A.   Establishment Of County Service Area: There is hereby established a Service Area for the County, which Service Area includes all land in unincorporated Ada County.

   B.   Imposition Of Impact Fees: Impact Fees are hereby imposed on all new Developments located within the boundaries of unincorporated Ada County.

   C.   Fee Schedule: Impact Fees shall be calculated in accordance with the fee schedule set forth below providing for standard fees based on the total number of Dwelling Units or square feet of non-residential space in the Development, unless (a) the Fee Payer requests an individual assessment pursuant to section 10-2-6 of this chapter; or (b) the County finds the Development will have an Extraordinary Impact pursuant to section 10-2-9 of this chapter. The methodology for determining the costs per Service Unit provided for in the fee schedule is set forth in the applicable Capital Improvement Plans, as adopted by the County pursuant to Idaho Code § 67-8208, as it may be amended.

      1.   Impact Fee Schedule:

         a.   Sheriff Impact Fee:

            Residential (per Dwelling Unit)

               Single Family                $558.00

               Multifamily                   $449.00

            Non-Residential (per 1,000 square feet)

               Retail                       $2,068.00

               Office                      $797.00

               Industrial                   $358.00

               Institutional                   $792.00

   D.   Developer's Election: A Developer shall have the right to elect to pay a Project's Proportionate Share of System Improvements Costs by payment of Impact Fees according to the fee schedule as full and complete payment of the Project's Proportionate Share of System Improvements Costs, except as provided in Idaho Code § 67-8214(3), as it may be amended.

   E.   Procedures:

      1.   Building Permit: Upon submittal of complete Building Permit plans or Manufactured Home installation permit for the Development to the County, the County shall calculate the Impact Fees for the Development within thirty (30) days of submittal unless:

         a.   The Fee Payer had previously requested and been granted an individual assessment pursuant to this chapter; or

         b.   The County has previously determined the Development may have an Extraordinary Impact pursuant to this chapter.

   F.   Exemptions: The provisions of this chapter shall not apply to the following:

      1.   Rebuilding the same amount of floor space of a structure which is destroyed by fire or other catastrophe, provided the structure is rebuilt and ready for occupancy within two (2) years of its destruction;

      2.   Remodeling or repairing a structure which does not increase the number of Service Units;

      3.   Replacing a residential unit, including a Manufactured/Mobile Home, with another residential unit on the same lot, provided that the number of Service Units does not increase;

      4.   Placing a temporary construction trailer or office on a lot;

      5.   Constructing an addition on a residential structure which does not increase the number of Service Units;

      6.   Adding uses that are typically accessory to residential uses, such as a tennis court or a clubhouse, unless it can be clearly demonstrated that the use creates a significant impact on the capacity of System Improvements; or

      7.   The installation of a Modular Building, Manufactured/Mobile Home, or Recreational Vehicle if the Fee Payer can demonstrate by documentation such as utility bills and tax records that either: (a) a Modular Building, Manufactured/Mobile Home, or Recreational Vehicle was legally in place on the lot or space prior to the effective date of this chapter; or (b) Impact Fees have been paid previously for the Modular Building, Manufactured/Mobile Home, or Recreational Vehicle on that same lot or space.

   G.   Exemption Claim Process: A Fee Payer shall claim an exempt development activity upon application of a Building Permit or Manufactured/Mobile Home installation permit, or if no Building Permit or Manufactured/Mobile Home installation permit required, prior to the time construction commences. Any exemption not so claimed shall be deemed waived by the Fee Payer. A claim for exemption shall be determined by the County within fifteen (15) days of receipt of the claim for exemption.

(Ord. 995, 4-9-2025)

   A.   Payment Of Fees: The Impact Fee shall be paid to the County at the following times:

      1.   If a Building Permit or Manufactured/Mobile Home installation permit is required, then before or at the time the permit is issued;

      2.   If no Building Permit or Manufactured/Mobile Home installation permit is required, then at the time that construction commences; or

      3.   At such other time as the Fee Payer or Developer and the County has agreed upon in writing.

   B.   Enforcement: When any Impact Fee is due pursuant to this chapter, or pursuant to the terms of any written agreement between a Fee Payer and the County, and such Impact Fee has not been paid in a timely manner, the County may exercise any or all of the following powers as applicable to its authority, in any combination, to enforce the collection of the unpaid Impact Fee:

      1.   Withhold Building Permits, Manufactured/Mobile Home installation permits, or other Development Approval related to the Development for which the Impact Fee is due until all Impact Fees due have been paid, issue stop work orders, and revoke or suspend Building Permits or Manufactured/Mobile Home installation permits;

      2.   Request that the utility providers withhold utility services from the Development for which the applicable Impact Fee is due until all applicable Impact Fees due have been paid;

      3.   Add interest to the applicable Impact Fee not paid in full at the legal rate provided for in Idaho Code § 28-22-104, as it may be amended, plus five percent (5%) beginning on the date at which the payment of the applicable Impact Fee was due until paid in full;

      4.   Impose a penalty of five percent (5%) of the total Impact Fee (not merely the portion dishonored, late, or not paid in full) per month beginning on the date at which the payment of the Impact Fee was due until paid in full; and

      5.   Impose a lien pursuant to the authority of Idaho Code § 67-8213(4) for failure to timely pay the Impact Fee following the procedures contained in Chapter 5, Title 45, Idaho Code.

(Ord. 995, 4-9-2025)

   A.   A Fee Payer may request a written certification of the Impact Fee schedule or individual assessment which shall establish the Impact Fee for that Development. Such certification shall establish the Impact Fee so long as there is no material change to the particular Development as identified in the individual assessment application, or the Impact Fee schedule. A certification may be applied for in the following manner:

      1.   Requests for certification shall be in writing and made to the Director. Within thirty (30) days after receiving such request, the Director shall issue a written certification of the amount of the Impact Fee due for the proposed Development. The certification shall include an explanation of the calculation of the applicable Impact Fee including an explanation of factors considered under Idaho Code § 67-8207 and shall also specify the System Improvement(s) for which the applicable Impact Fee is intended to be used. The Director shall provide the certification to the Fee Payer.

(Ord. 995, 4-9-2025)

   A.   In lieu of calculating the amount of the applicable Impact Fee using the Impact Fee schedule in section 10-2-3 of this chapter, an individual assessment of Impact Fees is permitted.

      1.   Individual Assessment Process: A Fee Payer may file a written request for an individual assessment of the Development by the County with the Director prior to the receipt of a Building Permit or other necessary Development Approvals or entitlements from the County. A request for an individual assessment shall involve consideration of studies, data, and any other relevant information submitted by the Fee Payer to adjust the amount of the applicable Impact Fee.

         a.   Each individual assessment request and supporting documentation submitted by the Fee Payer shall be based on the same Level of Service standards and unit costs for System Improvements used in the applicable Impact Fee Study and Capital Improvement Plans, shall use an average cost (not a marginal cost) methodology, and shall document the relevant methodologies and assumptions used.

         b.   Each individual assessment request delivered to the Director may then be accepted, rejected, or accepted with modifications by the County as the basis for calculating the appropriate Impact Fee. The criteria for acceptance, rejection, or acceptance with modifications shall be whether the individual assessment is a more accurate measure of demand for System Improvements element(s) created by the proposed Development, or the costs of those facilities, than the applicable fee shown in the Impact Fee schedule, based on the standards in Idaho Code § 67-8207.

         c.   The Director shall issue a written decision within thirty (30) days following receipt of a completed request for individual assessment together with all supporting information from the Fee Payer, so as not to unreasonably delay the Developer's (Fee Payer's) subsequent applications to the County for Building Permits.

         d.   The decision by the Director on an application for an individual assessment shall include an explanation of the calculation of the applicable Impact Fee, shall specify the System Improvement(s) for which the applicable Impact Fee is intended to be used, and shall include an explanation of those factors identified in Idaho Code § 67-8207.

      e.   If an individual assessment is accepted or accepted with modifications by the Director, then the applicable Impact Fee due under this chapter for such Development shall be calculated according to such individual assessment.

      f.   The Director shall provide notice of final determination of an individual assessment to the Fee Payer.

(Ord. 995, 4-9-2025)

   A.   When a Developer or their predecessor in title or interest has constructed System Improvements of the same category as in the Capital Improvements Element or contributed or dedicated land or money towards the completion of System Improvements of the same category as the Capital Improvements Element, and the County has accepted such construction, contribution, or dedication, the Director shall issue a credit against the applicable Impact Fees otherwise due for the Capital Improvements Element in connection with the proposed Development, as set forth in this section, credit shall be issued regardless of whether the contribution or dedication to System Improvements was required by the County as a condition of Development Approval or was offered by the Developer and accepted by the County in writing, and regardless of whether the contribution or dedication was contributed or dedicated by the Developer or by a local improvement district controlled by the Developer.

   B.   Credits against the applicable Impact Fee shall not be given for: (a) Project Improvements; or (b) any construction, contribution, or dedication not agreed to in writing by the County prior to commencement of the construction, contribution, or dedication. Credits issued for one Capital Improvements Element may not be used to reduce Impact Fees due for a different Capital Improvements Element. No credits shall be issued for System Improvements contributed or dedicated prior to the effective date of this chapter. Prior contributions may only be taken into account pursuant to an individual assessment.

   C.   Valuation of Credit at Present Value:

      1.   Land: Credit for qualifying land dedications shall, at the Fee Payer's option, be valued at the present value of: (a) one hundred percent (100%) of the most recent assessed value for such land as shown in the records of the County Assessor; or (b) that fair market value established by a private appraiser acceptable to the County in an appraisal paid for by the Fee Payer.

      2.   Improvements: Credit for qualifying acquisition or construction of System Improvements shall be valued by the County at the present value of such System Improvements based on complete engineering drawings, specifications, and construction cost estimates submitted by the Fee Payer to the County. The Director shall determine the amount of credit due based on the information submitted or, if the Director determines that such information is inaccurate or unreliable, then on alternative engineering or construction costs acceptable to the Director as a more accurate measure of the value of the offered System Improvements to the County.

   D.   When Credits Become Effective:

      1.   Land: Approved credits for land dedications shall become effective when the land has been conveyed to the County in a form acceptable to the County, at no cost to the County, and has been accepted by the County. Upon request of the Fee Payer, the County shall issue a letter stating the amount of credit available.

      2.   Improvements: Approved credits for acquisition or construction of System Improvements shall generally become effective when: (a) all required construction has been completed and has been accepted by the County; (b) a suitable maintenance and warranty bond has been received and approved by the County; and (c) all design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable requirements of the County and any applicable state of Idaho requirements. Upon request of the Fee Payer, the County shall issue a letter stating the amount of credit available.

   E.   Credit Request Process:

      1.   Request: In order to obtain a credit against the applicable Impact Fee otherwise due, a Fee Payer shall submit to the Director a written offer of request to dedicate to the County specific parcels of qualifying land or a written offer to contribute or construct specific System Improvements to the County's Capital Facilities in accordance with all applicable state of Idaho or County design and construction standards, and shall specifically request a credit against the category of applicable Impact Fees for which the land dedication or System Improvements is offered.

      2.   Review: After receipt of the written offer of request for credit, the Director shall review the request and determine whether the land or System Improvements offered for credit will reduce the costs of providing the applicable Capital Facilities by an amount at least equal to the value of the credit. If the Director determines that the offered credit satisfies that criteria and will be acceptable to the County, then the credit shall be issued. The County shall complete its review and determination of an offer of request within thirty (30) days after receipt of the offer of request.

      3.   Credits Exceeding Fee Amounts Due: If the credit due to a Fee Payer pursuant to subsection 10-2-7D exceeds the Impact Fee that would otherwise be due from the Fee Payer pursuant to this chapter (whether calculated through the Impact Fee schedule in section 10-2-3 of this chapter or through an individual assessment), the Fee Payer may choose to receive such credit in the form of either: (a) a credit against future Impact Fees due for the same System Improvements; or (b) a reimbursement from Impact Fees paid by future Development that impacts the System Improvements contributed or dedicated by the Fee Payer. Unless otherwise stated in an agreement with the Fee Payer, the County shall be under no obligation to use any County funds-other than Impact Fees paid by other Development for the same System Improvements-to reimburse the Fee Payer for any credit in excess of the Impact Fees that are due.

      4.   Written Agreement Required: If credit or reimbursement is due to the Fee Payer pursuant to this section, the County shall enter into a written agreement with the Fee Payer, negotiated in good faith, prior to the contribution, dedication, or funding of the System Improvements giving rise to the credit. The agreement shall provide for the amount of credit or the amount, time, and form of reimbursement, and shall have a term not exceeding ten (10) years.

      5.   The Director's determination on the written offer of request for credit shall be provided to the Fee Payer.

(Ord. 995, 4-9-2025)

   A.   General Provisions:

      1.   Accounting Principles: The calculation of Impact Fees shall be in accordance with generally accepted accounting principles. A Development Impact Fee shall not be deemed invalid because payment of the Impact Fee may result in an incidental benefit to owners or Developers within the Service Area other than the Fee Payer.

      2.   Levels Of Service: The Impact Fee shall be calculated on the basis of Levels of Service for Public Facilities in the applicable adopted Capital Improvement Plans that are applicable to existing Development as well as new growth and Development. The construction, improvement, expansion, or enlargement of new or existing Public Facilities for which the Impact Fee is imposed must be attributable to the capacity demands generated by the new Development.

   B.   Methodology; Proportionate Share Methodology: The Impact Fee shall not exceed a Proportionate Share of the System Improvements Costs determined in accordance with Idaho Code § 67-8207, as it may be amended. Impact Fees shall be based on actual System Improvements Costs or reasonable estimates of such System Improvements Costs. The amount of the Impact Fee shall be calculated using the methodology contained in the adopted Impact Fee Study and Capital Improvement Plans, as applicable.

   C.   Proportionate Share Determination:

      1.   The Impact Fee shall be based on a reasonable and fair formula or method under which the Impact Fee imposed does not exceed a Proportionate Share of the costs incurred or to be incurred by the County in the provision of System Improvements to serve the new Development. The Proportionate Share is the costs attributable to the new Development after the County considers the following:

         a.   Any appropriate credit, offset or contribution of money, dedication of land, or construction of System Improvements;

         b.   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;

         c.   That portion of general tax or other revenues allocated by the County to System Improvements; and

         d.   All other available sources of funding such System Improvements.

      2.   In determining the Proportionate Share of the System Improvements Costs to be paid by the Developer, the following factors shall be considered by the County and accounted for in the calculation of the applicable Impact Fee:

         a.   The costs of existing System Improvements within the Service Area;

         b.   The means by which existing System Improvements have been financed;

         c.   The extent to which the new Development will contribute to System Improvements Costs through taxation, assessments, or Developer or landowner contributions, or has previously contributed to System Improvements Costs 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;

         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.

(Ord. 995, 4-9-2025)

   A.   The Director may make an initial determination that a Development may impose an Extraordinary Impact due to a review of a Development application submitted pursuant to Ada County Code Title 8.

   B.   Process:

      1.   Within thirty (30) days after receipt of the Development application, the Director shall notify the Fee Payer of the Director's initial determination that the Development may impose an Extraordinary Impact. Such notice shall include that a supplemental study, at the Fee Payer's expense, will be required.

      2.   Within thirty (30) days following the designation of a Development with Extraordinary Impact, the Director shall meet with the Fee Payer to discuss whether the Fee Payer wants to: (a) pay for the supplemental study necessary to determine the Extraordinary Costs related to the proposed Development; (b) modify the proposal to avoid generating Extraordinary Impact; or (c) withdraw the application for certification or Development Approval.

      3.   If the Fee Payer agrees to pay for the supplemental study required to determine the proposed Development's Extraordinary Costs, then the County and the Fee Payer shall jointly select an individual or organization acceptable to both to perform such study. The Fee Payer shall enter into a written agreement with such individual or organization to pay the costs of such study. Such agreement shall require the supplemental study to be completed within thirty (30) days of such written agreement unless the Fee Payer agrees to a longer time.

      4.   Once the study has been completed, the Fee Payer may choose to: (a) pay the Extraordinary Costs documented by the supplemental study; or (b) modify the proposed Development to reduce such Extraordinary Costs; or (c) withdraw the application.

      5.   If the Fee Payer agrees to pay the Extraordinary Costs documented in the supplemental study, that agreement shall be reduced to writing between the County and the Fee Payer prior to review and consideration of any application for any Development Approval or Building Permit related to the proposed Development.

      6.   Notwithstanding any agreement by the Fee Payer to pay the Extraordinary Costs documented by the supplemental study, nothing in this chapter shall obligate the County to approve a Development that results in an Extraordinary Impact to the County.

(Ord. 995, 4-9-2025)

   A.   Duty To Refund:

      1.   An Impact Fee shall be refunded to a Fee Payer, or successor in interest, or a property owner in the following circumstances:

         a.   Service is available but never provided;

         b.   A Building Permit or permit for installation of a Manufactured/Mobile Home is denied or abandoned;

         c.   The Fee Payer pays an Impact Fee under protest and a subsequent review of the fee paid or the completion of an individual assessment determines that the fee paid exceeded the Proportionate Share to which the County was entitled to receive;

         d.   The County has collected an Impact Fee and the County has failed to Appropriate or expend the collected fees pursuant to section 10-2-10A.2 below; or

         e.   Failure of the County to commence construction or encumber the fund in the County's Development Impact Fee Capital Projects Trust Fund.

      2.   Any Impact Fee paid shall be refunded if the County has failed to commence construction of System Improvements in accordance with this chapter, or to Appropriate funds for such construction, within eight (8) years after the date on which such fee was collected. Any refund due shall be paid to the owner of record of the parcel for which the Impact Fee was paid. The County may hold the Impact Fees for longer than eight (8) years but in no event longer than eleven (11) years from the date collected if the County identifies in writing: (a) a reasonable cause why the fees should be held longer than eight (8) years; and (b) an anticipated date by which the fees will be expended. If the County complies with the previous sentence, then any Impact Fees so identified shall be refunded to the Fee Payer if the County has failed to commence construction of System Improvements in accordance with the written notice or to Appropriate funds for such construction on or before the date identified in such writing.

      3.   After an Impact Fee has been paid pursuant to this chapter and after a certificate of occupancy has been issued by the County, no refund of any part of such fee shall be made if the Project for which the fee was paid is later demolished, destroyed, or is altered, reconstructed, or reconfigured so as to reduce the size of the Project or the number of units in the Project.

      4.   Each refund shall include a refund of interest at one-half (1/2) the legal rate provided for in Idaho Code § 28-22-104 from the date on which the fee was originally paid.

   B.   Process: The County shall make a determination of whether a refund is due within thirty (30) days after receipt of a written request for a refund from the Fee Payer, successor in interest, or an owner of record of the property for which the fee was paid. When the right to a refund exists, the County shall send the refund within ninety (90) days after the County determines that a refund is due.

(Ord. 995, 4-9-2025)

   A.   The Impact Fees collected under this chapter shall be maintained in one or more interest-bearing accounts within the County's capital projects fund(s) for the purpose of ensuring that all Impact Fees collected pursuant to this chapter are used to address impacts reasonably attributable to new Development for which the Impact Fees are paid. The interests earned on each account pursuant to Idaho Code § 67-8210(1) shall not be governed by Idaho Code § 57-127, as it may be amended, but shall be considered funds of the accounts and shall be subject to the same restrictions on uses of funds as the Impact Fees on which the interest is generated.

   B.   Deposit Of Impact Fees: All monies paid by a Fee Payer pursuant to this chapter shall be identified as Impact Fees and upon receipt shall be promptly deposited into the appropriate Impact Fee account.

      1.   Monies in each account shall be spent in the order collected, on a first-in/first-out basis.

      2.   The County shall maintain and keep accurate financial records for the accounts which records shall:

         a.   Show the source and disbursement of all revenues;

         b.   Account for all monies received;

         c.   Ensure that the disbursement of funds from each account shall be used solely and exclusively for the provisions of Projects specified in the applicable adopted Capital Improvement Plans; and

         d.   As part of the County annual audit process, prepare an annual report, which report shall include the information pursuant to Idaho Code § 67-8210(3)(a-b), as it may be amended.

(Ord. 995, 4-9-2025)

   A.   Expenditures: Expenditures of Impact Fees collected shall be made only for System Improvements within the Service Area for which the Impact Fee was collected in accordance with the applicable Capital Improvement Plans.

   B.   Capital Improvement Plans Reimbursement; Surcharge: A portion of each Impact Fee collected shall be designated as a surcharge for reimbursement of the cost of preparing the Capital Improvement Plans in accordance with Idaho Code § 67-8208. The surcharge shall not exceed the Development's Proportionate Share of the cost of preparing the applicable Capital Improvement Plans.

(Ord. 995, 4-9-2025)

   A.   Appeals: Any Fee Payer that is or may be obligated to pay an Impact Fee, individual assessment, or Extraordinary Cost, or that claims a right to receive a refund, reimbursement, exemption, or credit under this chapter, and who is dissatisfied with a decision made by the County in applying this chapter, may appeal such decision. The Fee Payer shall have the burden on appeal of demonstrating that the decision was in error.

   B.   Appeal Process:

      1.   Appeals of Denials of an Exemption, Impact Fee Assessments, Refunds, Reimbursements, Credits, Individual Assessments, or Extraordinary Impacts:

         a.   A Fee Payer shall file a written notice of the appeal with the Director within thirty (30) days after the date of a denial of an exemption, Impact Fee assessments, refunds, reimbursements, credits, individual assessments, or extraordinary impacts. Such notice of appeal shall include a statement describing why the Fee Payer believes that the appealed decision was in error, together with copies of any documents that the Fee Payer believes support the claim.

         b.   The Director shall schedule a hearing in front of the Board within thirty (30) days of receiving the appeal. The Fee Payer or its representative shall have a right to be present and to present evidence in support of the appeal. The County personnel who made the decision under appeal or their representatives shall likewise have the right to be present and to present evidence in support of the decision.

         c.   The Board shall consider the decision and also consider any additional evidence that may be offered by the Fee Payer and County personnel. The Board may affirm, reverse, or modify in whole or in part the decision appealed from and shall issue a written decision within thirty (30) days.

         d.   A final decision of the Board may be judicially reviewed pursuant to Idaho Code § 31-1506.

   C.   Payment Under Protest: A Fee Payer may pay an Impact Fee under protest in order not to delay the issuance of a Building Permit by the County. A Fee Payer making a payment under protest shall not be estopped from exercising the right to appeal provided herein nor shall such Fee Payer be estopped from receiving a refund of any amount deemed to have been illegally collected.

   D.   Mediation:

      1.   Any Fee Payer that has a disagreement with a decision made by the County regarding an Impact Fee determination that is or may be due for a proposed Development pursuant to this chapter, may enter into a voluntary agreement with the County to subject the disagreement to mediation by a qualified independent party acceptable to both parties.

      2.   Mediation may take place at any time following the filing of a timely appeal, or as an alternative to such appeal, provided that the request for mediation is filed no later than the last date on which a timely appeal could be filed pursuant to this section.

      3.   Participation in mediation does not preclude the Fee Payer from pursuing other remedies provided for in this section.

      4.   If mediation is requested, pursuant Idaho Code § 67-8212(3), as it may be amended, any related mediation costs shall be shared equally by the parties to the mediation.

      5.   In the event that mediation does not resolve the disagreement, the Fee Payer retains all rights of appeal as set forth in this section.

(Ord. 995, 4-9-2025)

   A.   Nothing in this chapter shall prevent the County from requiring a Developer to construct reasonable Project Improvements, as are required by any applicable laws or County adopted codes in conjunction with a Development.

   B.   Nothing in this chapter shall be construed to prevent or prohibit private agreements between property owners or Developers, the Idaho Transportation Department, and governmental entities in regard to the construction or installation of System Improvements or providing for credits or reimbursements for System Improvements Costs incurred by a Developer including inter-project transfers of credits or providing for reimbursement for Project Improvements which are used or shared by more than one (1) Development Project.

   C.   Nothing in this chapter shall obligate the County to approve Development which results in an Extraordinary Impact.

   D.   Nothing in this chapter shall obligate the County to approve any Development request which may reasonably be expected to reduce Levels of Service below minimum acceptable levels established in this chapter.

   E.   Nothing in this chapter shall be construed to create any additional right to develop real property or diminish the County in regulating the orderly development of real property within its boundaries.

   F.   Nothing in this chapter shall work to limit the use by the County of the power of eminent domain or supersede or conflict with requirements or procedures authorized in Idaho Code for local improvement districts or general obligation bond issues.

   G.   Notwithstanding any other provision of this chapter, that portion of a Project for which a complete application for a Building Permit has been received by the County, prior to the effective date of this chapter, shall not be subject to the applicable Impact Fee imposed by this chapter. If the resulting Building Permit is later revised or replaced after the effective date of the ordinance codified in this chapter, and the new Building Permit(s) reflects a Development density, intensity, size, or number of Service Units more than ten percent (10%) higher than that reflected in the original Building Permit, then the Impact Fee may be charged on the difference in density, intensity, size, or number of Service Units between the original and the revised or replacement Building Permit.

   H.   Any monies, including any accrued interest not assigned to specific System Improvements within such Capital Improvement Plans and not expended or refunded pursuant to this chapter shall be retained in the same account until the next County fiscal year.

   I.   If the County discovers an error in an adopted Impact Fee Study and Capital Improvement Plans that results in assessment or payment of more than a Proportionate Share of System Improvements Costs on any proposed Development, the County shall: (a) adjust the applicable Impact Fee to collect no more than a Proportionate Share; or (b) discontinue the collection of the applicable Impact Fee until the error is corrected by ordinance.

   J.   If Impact Fees are calculated and paid based on a mistake or misrepresentation, they shall be recalculated. Any amounts overpaid by a Fee Payer shall be refunded by the County within thirty (30) days after the County's acceptance of the recalculated amount, with interest at the legal rate provided for in Idaho Code § 28-22-104 from the date on which the fee was paid. Any amounts underpaid by the Fee Payer shall be paid to the County within thirty (30) days after the County's acceptance of the recalculated amount, with interest at the legal rate provided for in Idaho Code § 28-22-104 from the date on which the fee was paid. In the case of an underpayment to the County, the County may withhold issuance of the Building Permits or Development Approval for the Project for which the Impact Fee was paid until such underpayment is corrected, and if amounts owed are not paid within such thirty-day (30-day) period, the County may revoke any Building Permits or Development Approval issued in reliance on the previous payment of such and refund such fee to the Fee Payer.

(Ord. 995, 4-9-2025)