11-1102. County development fees; annual
report


A. If a county has adopted a capital improvements plan, the county may assess
development fees within the covered planning area in order to offset the capital costs
for water, sewer, streets, parks and public safety facilities determined by the plan to
be necessary for public services provided by the county to a development in the planning
area.


B. Development fees assessed under this section are subject to the following
requirements:


1. Development fees shall result in a beneficial use to the development.


2. Monies received from development fees shall be placed in a separate fund and
accounted for separately and may only be used for the purposes authorized by this
section. Interest earned on monies in the separate fund shall be credited to the fund.


3. The county shall prescribe the schedule for paying the development fees. The
county shall provide a credit toward the payment of the fee for the required dedication
of public sites and improvements provided by the developer for which that fee is
assessed. The developer of residential dwelling units shall be required to pay the fees
when construction permits for the dwelling units are issued.


4. The amount of any development fees must bear a reasonable relationship to the
burden of capital costs imposed on the county to provide additional necessary public
services to the development. In determining the extent of the burden imposed by the
development, the county shall consider, among other things, the contribution made or to
be made in the future in cash by taxes, fees or assessments by the property owner toward
the capital costs of the necessary public service covered by the development fee.


5. Development fees shall be assessed in a nondiscriminatory manner.


6. In determining and assessing a development fee applying to land in a community
facilities district established under title 48, chapter 4, article 6, the county shall
take into account all public infrastructure provided by the district and capital costs
paid by the district for necessary public services and shall not assess a portion of the
development fee based on the infrastructure or costs.


7. The county shall not assess or collect development fees from a school district
or charter school, other than fees assessed or collected for streets and water and sewer
utility functions.


C. Before assessing or increasing a development fee, the county shall:


1. Give at least one hundred twenty days' advance notice of intention to assess a
new or increased development fee.


2. Release to the public a written report including all documentation that supports
the assessment of a new or increased development fee.


3. Conduct a public hearing on the proposed new or increased development fee at any
time after the expiration of the one hundred twenty day notice of intention to assess a
new or increased development fee and at least fourteen days before the scheduled date of
adoption of the new or increased fee.


D. A development fee assessed pursuant to this section is not effective for at
least ninety days after its formal adoption by the board of supervisors.


E. Each county that assesses development fees shall submit an annual report
accounting for the collection and use of the fees. The annual report shall include the
following:


1. The amount assessed by the county for each type of development fee.


2. The balance of each fund maintained for each type of development fee assessed as
of the beginning and end of the fiscal year.


3. The amount of interest or other earnings on the monies in each fund as of the
end of the fiscal year.


4. The amount of development fee monies used to repay:


(a) Bonds issued by the county to pay the cost of a capital improvement project
that is the subject of a development fee assessment.


(b) Monies advanced by the county from funds other than the funds established for
development fees in order to pay the cost of a capital improvement project that is the
subject of a development fee assessment.


5. The amount of development fee monies spent on each capital improvement project
that is the subject of a development fee assessment and the physical location of each
capital improvement project.


6. The amount of development fee monies spent for each purpose other than a capital
improvement project that is the subject of a development fee assessment.


F. Within ninety days following the end of each fiscal year, each county shall
submit a copy of the annual report to the clerk of the board of supervisors. Copies shall
be made available to the public on request. The annual report may contain financial
information that has not been audited.


G. A county that fails to file the report required by this section shall not
collect development fees until the report is filed.


H. This section does not affect any development fee adopted before May 18, 2000.