Chapter 15.16
IMPACT FEES
Sections:
15.16.040 Applicability and amendment.
15.16.070 Notice and hearing establishing or increasing impact fee.
15.16.080 Imposition, calculation and collection of impact fees.
15.16.090 Impact fee accounts.
15.16.100 Use of impact fee proceeds.
15.16.130 Protests and appeals.
15.16.140 Statute of limitations.
15.16.150 Variances and exceptions.
15.16.010 Authorization.
This chapter is enacted pursuant to the general police power, the authority granted to cities and towns by the State Constitution, and, as amended, Sections 11-36-101 through 11-36-303, Utah Code Annotated 1953. [Ord. 1996-97-A § 1-101.]
15.16.020 Purpose and intent.
This chapter is for the purpose of requiring that existing as well as new development pay for the fair share of public facilities through the imposition of impact fees which will be used to finance, defray or reimburse the town for all or a portion of the costs of public facilities which serve such development. The amount of the impact fee shall be calculated based on the impact of new development on public facilities. [Ord. 1996-97-A § 1-102.]
15.16.030 Findings.
The town council hereby finds that:
A. The town of Mayfield, Sanpete County, Utah (the “town”) became an incorporated municipality in 1909 but for more than 30 years prior to that time had been an unincorporated village where the owners of land now comprising the territory within the corporate boundaries of the town prospected for and acquired invaluable water rights through springs, water sources, and other means of furnishing water to the inhabitants of the town; constructed water collection, transmission and distribution facilities and used the proceeds of fees assessed for the use of water, which fees were reinvested in the water system.
B. The mayor and town council find that the cost of the system is considerable, the ability to acquire additional water rights is limited and the cost of extending or enlarging the system is consequential.
C. The town council finds that the undeveloped property within the town boundaries has not contributed to the cost of existing facilities, the same having come from the imposition of user rates or fees and, therefore, no credit entitlement for prior contributions to the costs of the system is warranted for the owners of undeveloped property.
D. Mayfield is a town having less than 5,000 in population and is therefore exempt under Section 11-36-201(2)(e), Utah Code Annotated 1953, from the requirement to prepare a capital facilities plan. Notwithstanding said exemption, the town has caused to be prepared a capital facilities plan with respect to the culinary water system and same is incorporated by reference herein. The town finds that the imposition of an impact fee to be applied toward the debt service on the existing culinary water system and to finance improvements to the system as growth and demand requires is in the best interest of the general welfare of the town and its residents, is equitable and does not impose an unfair burden on new development.
E. The town council makes the additional findings with respect to the imposition of an impact fee as follows:
1. Impact fees collected pursuant to this chapter shall not be used to cure existing deficiencies in public facilities.
2. New residential and nonresidential development imposes increased demand upon town public facilities.
3. Planning, economic and demographic studies project that new development will continue and will place ever-increasing demands on the town to provide public facilities to serve the new development.
4. To the extent that new development in designated benefit areas places demands upon the public facilities, those demands should be satisfied by shifting the responsibility for financing the provision of such facilities from the general public to the development creating the demands. [Ord. 1996-97-A § 1-103.]
15.16.040 Applicability and amendment.
A. The impact fee herein imposed shall apply to development activities as defined herein and in Section 11-36-102(4), Utah Code Annotated 1953, as amended.
B. The town council may, by resolution, change the impact fee at any time by a notice and hearing as provided herein. [Amended during 2010 recodification; Ord. 1996-97-A § 1-104.]
15.16.050 Exemptions.
The provisions of this chapter do not apply to:
A. Taxes and special assessments;
B. Fees for processing development applications;
C. Fees for enforcement of or inspections pursuant to regulatory ordinances;
D. Fees collected under development agreements;
E. Fees imposed pursuant to a reimbursement agreement between the town and a property owner for that portion of the cost of a public facility paid for by the property owner which exceeds the need for the system attributable to, reasonably related to, and roughly proportional to the development;
F. Fees to mitigate impacts on the environment;
G. Fees imposed, levied or collected by other governmental agencies including subdivisions of the state and federal government; or
H. User fees or rates imposed for the use of water from the system. [Ord. 1996-97-A § 1-105.]
15.16.060 Definitions.
As used in this chapter:
“Capital facility” means the culinary water system of Mayfield Town.
“Collection” means the point at which the impact fee is actually paid over to the town.
“Commitment” means earmarking impact fees to fund or partially fund capital improvements serving new development projects.
“Development activity” means any construction or expansion of a building, structure, or use, any change in use of a building or structure, or any changes in the use of land that creates an additional demand and need for the public facility involved.
“Dwelling unit” means one or more rooms in a building or a portion of a building designed, intended to be used, or actually used for occupancy by one family for living and sleeping quarters, and containing one kitchen only, and includes a mobile home, but not hotel or motel units.
“Impact fee” means any monetary exaction imposed by the town as a condition of or in connection with approval of a development project for the purpose of defraying all or some of the cost of or repayment of costs previously expended from other town funds for capital improvements relating to the project.
“New development” or “development project” means and includes any project undertaken for the purpose of development, including without limitation a project involving the issuance of a permit for construction, reconstruction, or change of use, but not a project involving the issuance of a permit to operate or to remodel, rehabilitate, or improve an existing structure, nor the rebuilding of a structure destroyed or damaged by an act of God.
“Nonresidential development project” means all development other than residential development projects.
“Residential development project” means any development undertaken to create a new dwelling unit or units.
“System” means the culinary water system of Mayfield Town including but not limited to facilities for storage, treatment and distribution within or outside the town boundaries. [Ord. 1996-97-A § 1-106.]
15.16.070 Notice and hearing establishing or increasing impact fee.
A. Prior to establishing or increasing any impact fee the town council shall hold a public hearing at which oral and written testimony may be given.
B. Notice of the time and place of the public hearing, including a general description of the proposed action and proposed fees to be implemented, shall be posted in at least three public places within the town at least 14 days prior to the date of the public hearing. The town council may, at its option, publish said notice in a newspaper of general circulation within the town, but is not obligated to do so, due to the fact that a newspaper is not published in the town. The period of notice commences upon the first day of publication and terminates at the end of the tenth day.
C. If the purpose of the hearing is to establish a new fee based on a new capital facilities plan, a copy of said plan shall be made available to the public at the town offices, at least 14 days prior to the date of the public hearing. If the implementation or change in an impact fee is based on other calculations or data, the same shall, likewise, be made available to the public at the town offices at least 14 days prior to the date of the public hearing.
D. Council action to establish or increase any impact fee shall be taken only by ordinance or resolution.
E. Any costs incurred by the town in preparing for and conducting the public hearing may be recovered as a part of the impact fees which are the subject of the hearing.
F. Notice of the public hearing shall otherwise comply with Sections 10-9a-103(2) and 10-9a-502(2), Utah Code Annotated 1953, as amended. [Amended during 2010 recodification; Ord. 1996-97-A § 1-107.]
15.16.080 Imposition, calculation and collection of impact fees.
A. Except as provided in this chapter and any amendment to this chapter, the town shall impose impact fees as a condition of approval of all new development projects. No tentative or final subdivision map, parcel map, grading permit, building permit, final inspection, or certificate of occupancy, or other development permit, may be approved unless the provisions of this section have been fulfilled.
B. Until and unless modified by a subsequent resolution or ordinance by the town council, an impact fee shall be imposed with respect to any new development to be connected to the system as follows:
|
Water impact fee |
$4,000 |
|
Roads impact fee |
$1,000 |
|
Parks and recreation |
$800 |
|
Total impact fees |
$5,800 |
C. Impact fees shall be imposed by including the following language in any document of development approval:
Approval of this project is conditioned upon payment to the town of all applicable impact fees and connection fees.
D. Mayfield Town impact fees are to be paid in full at the time a zoning permit is issued. Connection fees shall be collected at the time of application for connection to the system.
E. A percentage of impact fee revenues is dedicated for future development due to the fact that existing systems have been over-built and will support a certain amount of new growth. Therefore, a portion of impact fees will be applied toward debt service on existing systems. The amount of impact fees that will go into an account for future development will increase in time since the existing capacity will decrease. In determining the percentage of impact fee revenue to be reserved each year, the capacity of the water source, storage and distribution system and burdens on the wastewater system will be calculated. [Ord. 2022-1 § 2; Res. 2004-05-A; Ord. 1996-97-A § 1-108.]
15.16.090 Impact fee accounts.
A. The town shall establish an impact fee account for each benefit area, as designated by the town council, for each type of capital improvement for which an impact fee is imposed, and impact fees collected shall be deposited in each such account according to type of improvement and benefit area.
B. Each impact fee account shall be interest-bearing and the accumulated interest shall become a part of the account.
C. The funds of each account shall be expended within the benefit area exclusively for the capital improvements for which the impact fees were collected. [Ord. 1996-97-A § 1-109.]
15.16.100 Use of impact fee proceeds.
Impact fees shall be expended only for the type of capital improvements for which they were imposed, calculated and collected and according to the time limits and procedures established in this chapter. Impact fees may be used to pay the principal, interest and other costs of bonds, notes and other obligations issued or undertaken by or on behalf of the town to finance such improvements. [Ord. 1996-97-A § 1-110.]
15.16.110 Refunds.
A. Except as described in subsection (B) of this section, upon application of the property owner, the town shall refund that portion of an impact fee which has been on deposit over six years and which is unexpended and uncommitted. The refund shall be made to the then-current owner or owners of lots or units of the development project or projects.
B. If fees in any impact fee account are unexpended or uncommitted for five or more years after deposit, the town council shall make findings, at least once each fiscal year while such condition prevails, to identify the purpose to which such fees shall be put and to show a roughly proportional and reasonable relationship between the fee and the purpose for which it was collected. If the council makes such findings, the fees are exempt from the refund requirement.
C. The town may refund by direct payment by offsetting the refund against other impact fees due for development projects by the owner on the same or other property, or otherwise by agreement with the owner. [Ord. 1996-97-A § 1-111.]
15.16.120 Audits.
A property owner may request an audit to determine whether the impact fee imposed is roughly proportional to or exceeds the amount reasonably necessary to finance capital improvements attributable to the development project. The town council shall then retain a qualified, independent auditor and he or she shall determine whether the fee is appropriate. The town may require, as a condition of the right to such an audit, that the property owner pay for the cost of the audit and deposit with the town a sum equal to the reasonable estimated cost of the audit. The decision of the independent auditor is final unless appealed to the council by the property owner as provided by this chapter. [Ord. 1996-97-A § 1-112.]
15.16.130 Protests and appeals.
A. A person may protest or challenge the imposition of a fee imposed pursuant to this chapter by filing, with the town clerk within 10 days following mailing of notice of the auditor’s decision to the appellant, a written notice of appeal with a full statement of the grounds, and an appeals fee in an amount as determined from time to time by resolution of the town council. The town may continue processing the development application if the notice of appeal is accompanied with a bond or other security in an amount equal to the impact fee.
B. The appellant bears the burden of proof to demonstrate that the amount of the fee was not calculated according to the procedures established in this chapter.
C. At a regular meeting following the filing of the appeal, the town council shall fix a time and place for hearing the appeal and the town clerk shall mail notice of hearing to the appellant at the address given in the notice of appeal. The hearing shall be conducted at the time and place stated in the notice and the determination of the council shall be announced at the conclusion of the hearing or at the next regular meeting of the council. The determination of the town council shall be final. [Ord. 1996-97-A § 1-113.]
15.16.140 Statute of limitations.
Any judicial action or proceeding to attack, review, set aside or annul the reasonableness, legality, or validity of any impact fee must be filed and service of process effected within 90 days following the date of imposition of the fee or the final determination of the town council, whichever is later. [Ord. 1996-97-A § 1-114.]
15.16.150 Variances and exceptions.
Petitions for variances and exceptions to the application of this chapter shall be made in accordance with the zoning ordinances applicable to the town and all of the provisions in the Revised Ordinances of the town of Mayfield. [Ord. 1996-97-A § 1-115.]
15.16.160 Credits.
A. A property owner who dedicates land or agrees to participate in an assessment district or otherwise contributes funds for capital improvement, as defined in this chapter, may be eligible for a credit for such contribution against the impact fee otherwise due.
B. The town council shall determine (1) whether the contribution meets capital improvement needs for which the particular impact fee has been imposed; and (2) whether the contribution will substitute for or otherwise reduce the need for capital improvements anticipated to be provided with impact fee funds; and (3) the value of the developer contribution. In no event, however, shall the credit exceed the amount of the otherwise applicable impact fee.
C. Any application for credit must be submitted at or before the time of development project approval on forms provided by the town. The application shall contain a declaration of those facts, under oath, along with the relevant documentary evidence which qualifies the property owner for the credit. [Ord. 1996-97-A § 1-116.]
15.16.170 Conflicts.
In the event of a conflict between the provisions of this chapter and the provisions of any other ordinance or resolution establishing or amending impact fees, the provisions of this chapter shall govern. [Ord. 1996-97-A § 1-117.]
15.16.180 Severability.
If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the final decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The town council declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, phrases or portions be declared invalid or unconstitutional. [Ord. 1996-97-A § 1-118.]
15.16.190 Effective date.
The ordinance codified in this chapter shall become effective immediately upon adoption and posting as provided in Section 10-9a-103(2), Utah Code Annotated 1953, as amended to date, at any three public places within the town of Mayfield, Sanpete County, Utah. [Amended during 2010 recodification; Ord. 1996-97-A § 1-119.]