[§264-123] Authority to assess impact fees; needs assessment study.  (a)  A county mayassess, impose, levy, collect, and transfer to the department impact fees forany development pursuant to ordinances adopted under section 46‑142 andthis part, and the department is authorized to receive those funds for statehighway improvements.

(b)  Prior to the assessment, imposition, levy,collection, or transfer to the department of impact fees pursuant to thissection, the director shall approve a needs assessment study that shallidentify the kinds of state highway improvements for which the fees shall beimposed by the county pursuant to part VIII of chapter 46. [L 2004, c 155, ptof §2]