Chapter 3.100
SCHOOL IMPACT FEES

Sections:

3.100.010    Purpose and applicability.

3.100.020    Authority.

3.100.030    Definitions.

3.100.040    School district eligibility.

3.100.050    Capital facilities plan requirements and procedures.

3.100.060    School impact fee.

3.100.070    Impact fee accounting.

3.100.075    Option for deferred payment of school impact fees.

3.100.080    Adjustments, appeals and arbitration.

3.100.010 Purpose and applicability.

A.    The purpose of this chapter is:

1.    To ensure that adequate school facilities are available to serve new growth and development; and

2.    To require that new growth and development pay a proportionate share of the costs of new school facilities needed to serve new growth and development.

B.    Applicability. The terms of this title shall apply to all development for which a complete application for approval is submitted on or after the effective date of this chapter, except for development that was the subject of a prior SEPA threshold determination that provided for school mitigation. All building permit applications accepted by the department prior to the effective date of this chapter, or for development that was the subject of a prior SEPA threshold determination that included provisions for school mitigation, shall be reviewed for all purposes allowed under state law, including environmental review pursuant to the city of Mukilteo environmental policy ordinance, Chapter 17.84. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 967 § 1 (part), 1999)

3.100.020 Authority.

This chapter is adopted as a basis for the exercise of substantive authority by the city under the Growth Management Act, Chapter 36.70A RCW, and Chapter 82.02 RCW as a means of mitigating impacts on school facilities as an element of the environment. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 967 § 1 (part), 1999)

3.100.030 Definitions.

A.    As used in this chapter the following terms have the meaning set forth below.

“Words defined by RCW 82.02.090” means words used in this title and defined in RCW 82.02.090 shall have the same meaning assigned in RCW 82.02.090 unless a more specific definition is contained herein.

“Average assessed value” means the district’s average assessed value for each dwelling unit type.

“Boeckh index” means the current construction trade index of construction costs for each school type.

“Capital facilities” means school facilities identified in a school district’s capital facilities plan and are “system improvements” as defined by the GMA as opposed to localized “project improvements.”

“Capital facilities plan” means a district’s facilities plan adopted by its school board consisting of those elements required by Section 3.100.040 and meeting the requirements of the GMA.

“Council” means the Mukilteo city council.

“County” means Snohomish County.

“Department” means the city of Mukilteo planning department.

“Developer” means the proponent of a development activity, such as any person or entity who owns or holds purchase options or other development control over property for which development activity is proposed.

Development. “Development,” for the purposes of this chapter, shall mean all single-family structures which require a building permit and which have not already paid a school impact fee, condominium and multifamily residential development, including multifamily rezones which require binding site plans, planned residential development, and all multifamily structures which require building permits, but excluding remodel or renovation permits which do not result in additional dwelling units.

“Development activity” means any residential construction or expansion of a building, structure or use of land, or any other change in use of a building, structure, or land that creates additional demand and need for school facilities, but excluding building permits for remodeling or renovation permits which do not result in additional dwelling units. Also excluded from this definition is “housing for older persons,” as defined by 46 U.S.C. Section 3607, when guaranteed by a restrictive covenant.

“Development approval” means any written authorization from the city which authorizes the commencement of a development activity.

“Director” means the planning director or the planning director’s designee.

“District” means the Mukilteo school district.

“District property tax levy rate” means the district’s current capital property tax rate per thousand dollars of assessed value.

“Dwelling unit type” means:

1.    Single-family residences;

2.    Multifamily one-bedroom apartment or condominium units; and

3.    Multifamily multiple-bedroom apartment or condominium units.

“Encumbered” means school impact fees identified by the district to be committed as part of the funding for capital facilities for which the publicly funded share has been assured, development approvals have been sought or construction contracts have been let.

“Estimated facility construction cost” means the planned costs of new schools or the actual construction costs of schools of the same grade span recently constructed by the district, including on-site and off-site improvement costs. If the district does not have this cost information available, construction costs of school facilities of the same or similar grade span within another district are acceptable.

“Facility design capacity” means the number of students each school type is designed to accommodate, based on the district’s standard of service as determined by the district.

“Grade span” means a category into which a district groups its grades of students (e.g., elementary, middle or junior high, and high school).

“Growth Management Act/GMA” means the Growth Management Act, Chapter 17, Laws of the State of Washington of 1990, 1st Ex. Sess., as now in existence or as hereafter amended.

“Interest rate” means the current interest rate as stated in the Bond Buyer Twenty Bond General Obligation Bond Index.

“Land cost per acre” means the estimated average land acquisition cost per acre (in current dollars) based on recent site acquisition costs, comparisons of comparable site acquisition costs in other districts, or the average assessed value per acre of properties comparable to school sites located within the district.

“Multifamily unit” means any residential dwelling unit that is not a single-family unit as defined by this chapter.

“Permanent facilities” means school facilities of the district with a fixed foundation.

“Relocatable facilities” means factory-built structures, transportable in one or more sections, that are designed to be used as education spaces and are needed to prevent the overbuilding of school facilities, to meet the needs of service areas within a district, or to cover the gap between the time that families move into new residential developments and the date that construction is completed on permanent school facilities.

“Relocatable facilities cost” means the total cost, based on actual costs incurred by the district, for purchasing and installing portable classrooms.

“Relocatable facilities student capacity” means the rated capacity for a typical portable classroom used for a specified grade span.

“School impact fee” means a payment of money imposed upon development as a condition of development approval to pay for school facilities needed to serve new growth and development. The school impact fee does not include a reasonable permit fee, an application fee, the administrative fee for collecting and handling impact fees, or the cost of reviewing independent fee calculations.

“Single-family unit” means any detached residential dwelling unit designed for occupancy by a single family or household.

“Standard of service” means the standard adopted by the district which identifies the program year, the class size by grade span and taking into account the requirements of students with special needs, the number of classrooms, the types of facilities the district believes will best serve its student population, and other factors as identified in the district’s capital facilities plan. The district’s standard of service shall not be adjusted for any portion of the classrooms housed in relocatable facilities which are used as transitional facilities or from any specialized facilities housed in relocatable facilities.

“State match percentage” means the proportion of funds that are provided to the district for specific capital projects from the state’s common school construction fund. These funds are disbursed based on a formula which calculates district assessed valuation per pupil relative to the whole state assessed valuation per pupil to establish the maximum percentage of the total project eligible to be paid by the state.

“Student factor (student generation rate)” means the number of students of each grade span (elementary, middle/junior high, high school) that the district determines are typically generated by different dwelling unit types within the district. The school district will use a survey or statistically valid methodology to derive the specific student generation rate. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 967 § 1 (part), 1999)

3.100.040 School district eligibility.

A.    Capital Facilities Plan Required. The Mukilteo school district shall be eligible to receive school impact fees upon adoption by the Mukilteo city council of a capital facilities plan for the district by reference as part of the capital facilities element of the city’s comprehensive plan. The plan shall meet the requirements of the GMA. These actions will also constitute adoption by the city of the schedule of school impact fees specified in such capital facilities plan.

B.    Expiration of District Plan. For purposes of school impact fee eligibility, the district’s capital facilities plan shall expire two years from the date of its adoption by the council, or when an updated plan meeting the requirements of the GMA is adopted by the council, whichever date first occurs.

C.    Updating of District Plan.

1.    The district’s capital facilities plan shall be updated by the district and transmitted to the city by the district at least sixty days prior to its biennial expiration date. The district’s updated plan shall be submitted by the department to the council for its consideration through the city’s annual comprehensive plan amendment process or concurrently with the adoption or amendment of the city budget. The city budget shall include an appropriate line item to recognize the receipt of impact fees from development and the transmittal of those fees, less the city administrative charge, to the district.

2.    The district’s updated capital facilities plan may include revised data for the fee calculation and a corresponding modification to the impact fee schedule, consistent with the city’s GMA comprehensive plan. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 1318 § 1, 2012; Ord. 1136 § 1, 2005; Ord. 967 § 1 (part), 1999)

3.100.050 Capital facilities plan requirements and procedures.

A.    Minimum Requirements for the District’s Capital Facilities Plan. To be eligible for school impact fees, the district must submit a capital facilities plan to the city pursuant to the procedure established by this chapter. The capital facilities plan shall contain data and analysis necessary and sufficient to meet the requirements of the GMA. The plan must provide sufficient detail to allow computation of school impact fees according to the formula contained in Attachment A, set out at the end of this chapter.

B.    Council Acceptance. Following receipt of the district’s capital facilities plan or amendment thereof, the council shall consider acceptance of said plan or amendment by resolution.

C.    If an updated capital facilities plan has not been adopted by the council prior to the existing plan’s expiration date due to the district’s failure to submit an updated plan, the district shall be ineligible to receive school impact fees until the updated plan has been adopted by the council. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 1318 § 2, 2012; Ord. 967 § 1 (part), 1999)

3.100.060 School impact fee.

A.    Fee Required. Each development activity, as a condition of approval, shall be subject to the school impact fee established pursuant to this title. The school impact fee shall be calculated in accordance with the formula established in Attachment A. The school impact fee due and payable shall be as shown in the city’s most recent fee schedule adopted by resolution.

B.    Administrative Costs. Each development activity shall be required to pay two percent of the school impact fees collected per dwelling unit to pay for the city’s costs of administering the school impact fee program.

C.    Impact Fee Schedule. The school impact fees specified in the district’s capital facilities plan and adopted by the council shall constitute the city’s schedule of school impact fees. The department shall, for the convenience of the public, keep available an information sheet summarizing the schedule of school impact fees applicable throughout the city.

D.    Service Areas Established. For purposes of calculating and imposing school impact fees for various land use categories per unit of development, the geographic boundary of the district constitutes a separate service area.

E.    Impact Fee Limitations.

1.    School impact fees shall be imposed for district capital facilities that are reasonably related to the development under consideration, shall not exceed a proportionate share of the costs of system improvements that are reasonably related to the development, and shall be used for system improvements that will reasonably benefit the new development.

2.    School impact fees must be expended or encumbered for a permissible use within ten years of receipt by the district.

3.    To the extent permitted by law, school impact fees may be collected for capital facilities costs previously incurred to the extent that new growth and development will be served by the previously constructed capital facilities; provided, that school impact fees shall not be imposed to make up for any existing system deficiencies.

4.    A developer required to pay a fee pursuant to RCW 43.21C.060 for capital facilities shall not be required to pay a school impact fee pursuant to RCW 82.02.050 through 82.02.090 and this title for the same capital facilities.

F.    Fee Determination.

1.    At the time of development approval, the city shall determine whether school impact fees will be due at the time of building permit issuance. Where such fees are due, the development approval shall state that the payment of school impact fees will be required prior to issuance of building permits. The amount of the fee due shall be based on the fee schedule in effect at the time of building permit application. Credit amounts and allocation of credits to be applied against the fees shall be determined at the time of development approval in accordance with subsection G of this section.

2.    The final determination of a development activity’s fee obligation under this chapter shall be made prior to the application for building permit. Said final determination shall include any credits for in-kind contributions provided under subsection G of this section. Final determinations may be appealed pursuant to the procedures established in Section 3.100.080.

G.    Credit for In-Kind Contributions.

1.    A developer may request and the district may grant a credit against school impact fees otherwise due under this title for the value of any dedication of land, improvement to, or new construction of any capital facilities identified in the district’s capital facilities plan provided by the developer. Such requests must be accompanied by supporting documentation of the estimated value of such in-kind contributions. All requests must be submitted to the district in writing prior to the city’s determination under subsection F of this section.

2.    Where the district determines that a development activity is eligible for a credit for a proposed in-kind contribution, it shall provide the department and the developer with a letter setting forth the justification for and dollar amount of the credit, the legal description of any dedicated property, and a description of the development activity to which the credit may be applied. The value of any such credit may not exceed the impact fee obligation of the development activity in question.

3.    Where there is agreement between the developer and the school district concerning the value of proposed in-kind contributions, the developer’s eligibility for a credit, and the amount of any credit, the director may:

a.    Approve the request for credit and adjust the impact fee obligation accordingly; and

b.    Require that such contributions be made as a condition of development approval. Where there is disagreement between the developer and the school district regarding the value of in-kind contributions, however, the director may render a decision that can be appealed by either party pursuant to the procedures in Section 3.100.080.

4.    For subdivisions, PRDs and other large-scale developments where credits for in-kind contributions are proposed or required, it may be appropriate or necessary to establish the value of the credit on a per-unit basis as a part of the development approval. Such credit values will then be recorded as part of the plat or other instrument of approval and will be used in determining the fee obligation—if any—at the time of building permit application for the development activity. In the event that such credit value is greater than the impact fee in effect at the time of permit application, the fee obligation shall be considered satisfied.

H.    SEPA Mitigation and Other Review.

1.    The city shall review development proposals and development activity permits pursuant to all applicable state and local laws and regulations, including the State Environmental Policy Act (Chapter 43.21C RCW), the state subdivision law (Chapter 58.17 RCW), and the applicable sections of this code. Following such review, the city may condition or deny development approval as necessary or appropriate to mitigate or avoid significant adverse impacts to school services and facilities, to assure that appropriate provisions are made for schools, school grounds, and safe student walking conditions, and to ensure that development is compatible and consistent with the district’s services, facilities and capital facilities plan.

2.    Impact fees required by this title for development activity, together with compliance with development regulations and other mitigation measures offered or imposed at the time of development review and development activity review, shall constitute adequate mitigation for all of a development’s specific adverse environmental impacts on the school system for the purposes of Chapter 17.84. Nothing in this chapter prevents a determination of significance from being issued, the application of new or different development regulations, and/or requirements for additional environmental analysis, protection, and mitigation measures to the extent required by applicable law. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 1318 § 3, 2012; Ord. 967 § 1 (part), 1999)

3.100.070 Impact fee accounting.

A.    Collection and Transfer of Fees.

1.    School impact fees shall be due and payable to the city by the developer at the time of issuance of residential building permits for all development activities. At the developer’s option, school impact fees for new single-family residential construction may be deferred as provided in Section 3.100.075.

2.    The district shall establish an interest-bearing account separate from all other district accounts in which to deposit the impact fees. The city will remit to the district all impact fees collected, without interest, within forty-five days of receipt. The district shall deposit all impact fees received from the city in the impact fee account.

3.    The district shall institute a procedure for the disposition of impact fees and providing for annual reporting to the city that demonstrates compliance with the requirements of RCW 82.02.070 and other applicable laws.

B.    Use of Funds.

1.    School impact fees may be used by the district only for capital facilities that are reasonably related to the development for which they were assessed and may be expended only in conformance with the district’s adopted capital facilities plan.

2.    In the event that bonds or similar debt instruments are issued for the advance provision of capital facilities for which school impact fees may be expended, and where consistent with the provisions of the bond covenants and state law, school impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the capital facilities provided are consistent with the requirements of this title.

3.    The responsibility for assuring that school impact fees are used for authorized purposes rests with the district. All interest earned on a school impact fee account must be retained in the account and expended for the purpose or purposes for which the school impact fees were imposed, subject to the provisions of subsection C of this section.

4.    The district shall provide the city an annual report showing the source and the amount of school impact fees received by the district and the capital facilities financed in whole or in part with those school impact fees.

C.    Refunds.

1.    School impact fees not spent or encumbered within ten years after they were collected shall upon receipt of a proper and accurate claim be refunded, together with interest, to the then current owner of the property. In determining whether school impact fees have been encumbered, impact fees shall be considered encumbered on a first in, first out basis. At least annually, the city, based on the annual report received from the district pursuant to subsection (B)(4) of this section, shall give notice to the last known address of potential claimants of any funds, if any, that it has collected that have not been spent or encumbered. The notice will state that any persons entitled to such refunds may make claims.

2.    Refunds provided for under this section shall be paid only upon submission of a proper claim pursuant to city claim procedures. Such claims must be submitted to the director within one year of the date the right to claim the refund arises, or the date of notification provided for above, where applicable, whichever is later. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 967 § 1 (part), 1999)

3.100.075 Option for deferred payment of school impact fees.

A.    Application.

1.    An applicant may request, at any time prior to building permit issuance, and consistent with the requirements of this chapter, to defer to final inspection the payment of any impact fee for a single-family dwelling unit.

2.    The applicant shall submit to the city a written request to defer the payment of an impact fee for a specifically identified building permit. The applicant’s request shall identify, as applicable, the applicant’s corporate identity and contractor registration number, the full names of all legal owners of the property upon which the development activity allowed by the building permit is to occur, the legal description of the property upon which the development activity allowed by the building permit is to occur, the tax parcel identification number of the property upon which the development activity allowed by the building permit is to occur, and the address of the property upon which the development activity allowed by the building permit is to occur. All applications shall be accompanied by an administrative fee as provided for in the city’s fee resolution.

B.    Determination of Impact Fee. The impact fee amount due under any request to defer payment of impact fees shall be based on the schedule in effect at the time the applicant provides the city with the information required in subsection A of this section.

C.    Lien—Recording. Prior to the issuance of a building permit that is the subject of a request for a deferred payment of impact fee, all applicants and/or legal owners of the property upon which the development activity allowed by the building permit is to occur must sign a deferred impact fee payment lien in a form acceptable to the city attorney. The lien shall be recorded against the property subject to the building permit and be granted in favor of the city in the amount of the deferred impact fee. Any such lien shall be junior and subordinate only to one mortgage for the purpose of construction upon the same real property subject to the building permit. In addition to the administrative fee required in subsection A of this section, the applicant shall pay to the city the fees necessary for recording the lien agreement with the Snohomish County auditor.

D.    Payment—Release of lien.

1.    The city shall not approve a final inspection until the impact fees identified in the deferred impact fee lien are paid in full.

2.    Upon receipt of full payment of the deferred impact fee as identified in the deferred impact fee lien, the city shall execute a release of lien for the property. The property owner may, at his or her own expense, record the lien release.

E.    Limitations.

1.    In no case shall payment of the impact fee be deferred for a period of more than eighteen months from the date of building permit issuance.

2.    An applicant is entitled to defer impact fees pursuant to this section for no more than twenty single-family dwelling unit building permits per year in the city. For purposes of this section, an “applicant” includes an entity that controls the applicant, is controlled by the applicant, or is under common control with the applicant.

F.    Enforcement. In the event that the deferred impact fee is not paid within the time provided in this chapter, the city shall institute foreclosure proceedings under the process set forth in Chapter 61.12 RCW. Nothing in this section prohibits the city from seeking other administrative, legal or equitable remedies in the event of nonpayment. (Ord. 1387 § 1 (Exh. A) (part), 2016)

3.100.080 Adjustments, appeals and arbitration.

A.    Administrative Adjustment of Fee Amount.

1.    Within twenty-one days of acceptance by the city of a building permit application, a developer or school district may appeal to the director for an adjustment to the fees imposed by this title. The director may adjust the amount of the fee, in consideration of studies and data submitted by the developer and any affected district, if one of the following circumstances exists:

a.    It can be demonstrated that the school impact fee assessment was incorrectly calculated;

b.    Unusual circumstances of the development activity demonstrate that application of the school impact fee to the development would be unfair or unjust;

c.    A credit for in-kind contributions by the developer, as provided for under Section 3.100.060(G), is warranted; or

d.    Any other credit specified in RCW 82.02.060(1)(b) may be warranted.

2.    To avoid delay pending resolution of the appeal, school impact fees may be paid under protest in order to obtain a development approval.

3.    Failure to exhaust this administrative remedy shall preclude appeals of the school impact fee pursuant to subsection B of this section.

B.    Appeals of Decisions—Procedure.

1.    Appeals of the requirements imposed pursuant to this chapter shall be governed by the appeal provisions of Chapter 17.13.

2.    At the hearing, the appellant shall have the burden of proof, which burden shall be met by a preponderance of the evidence. The impact fee may be modified upon a determination that it is proper to do so based on the application of the criteria contained in subsection A of this section. Appeals shall be limited to application of the impact fee provisions to the specific development activity and the provisions of this title shall be presumed valid.

C.    Arbitration of Disputes. With the consent of the developer and the district, a dispute regarding imposition or calculation of a school impact fee may be resolved by arbitration. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 967 § 1 (part), 1999)

Attachment A

Impact Fee Calculation Formula

The formula listed below provides the basis for the impact fee schedule for the district. The district’s capital facilities plan shall include a calculation of its proposed impact fee schedule, by dwelling unit type, utilizing this formula. In addition, a detailed listing and description of the various data and factors needed to support the fee calculation is included herein and within MMC 3.100.030, Definitions.

Determination of Projected School Capacity Needs

The district shall determine, as part of its capital facilities plan, projected school capacity needs for the current year and for not less than the succeeding five-year period. The capital facilities plan shall also include estimated capital costs for the additional capacity needs. The district shall then calculate the impact fees using the formula set forth in this Attachment A.

Cost Calculation by Element

The fees shall be calculated on a “per dwelling unit” basis, by “dwelling unit type” as set forth below:

Site Acquisition Cost Element

{[B(2) × B(3)] ÷ B(1)J} × A(1) = Site Acquisition Cost Element

Where:

    B(2) = Site Size (in acres, to the nearest 1/10th)

    B(3) = Land Cost (Per Acre, to the nearest dollar)

    B(1) = Facility Design Capacity [see MMC 3.100.030]

    A(1) = Student Factor (for each dwelling unit type) [see MMC 3.100.030]

The above calculation shall be made for each of the identified grade levels (e.g., elementary, middle, junior high and/or senior high). The totals shall then be added with the result being the “Total Site Acquisition Cost Element” for purposes of the final school impact fee calculation below.

School Construction Cost Element

[C(1) ÷ B(1)] × A(1) = School Construction Cost Element

Where:

    C(1) = Estimated Facility Construction Cost [see MMC 3.100.030]

    B(1) = Facility Design Capacity

    A(1) = Student Factor (for each dwelling unit type)

The above calculation shall be made for each of the identified grade levels (e.g., elementary, middle, junior high and/or senior high). The totals shall then be added and multiplied by the square footage of permanent facilities divided by the total square footage of school facilities, with the result being the “Total School Construction Cost Element” for purposes of the final school impact fee calculation below.

Relocatable Facilities (Portables) Cost Element

[E(1) ÷ E(2)] × A(1) = Relocatable Facilities Cost Element

Where:

    E(1) = Relocatable Facilities Cost

    E(2) = Relocatable Facilities Student Capacity [see Section 3.100.030]

    A(1) = Student Factor (for each dwelling unit type)

The above calculation shall be made for each of the identified grade levels (e.g., elementary, middle, junior high and/or senior high). The totals shall then be added and multiplied by the square footage of relocatable facilities divided by the total square footage of school facilities, with the result being the “Total Relocatable Facilities Cost Element” for purposes of the final school impact fee calculation below.

Credits Against Cost Calculation—Mandatory

The following monetary credits shall be deducted from the calculated cost elements defined above for purposes of calculating the final school impact fee below.

1. State Match Credit:

D(1) × D(3) × D(2) × A(1) = State Match Credit

Where:

    D(1) = Boeckh Index [see Section 3.100.030]

    D(3) = Square footage of school space allowed per student, by grade span, by the Office of the Superintendent of Public Instruction

    D(2) = State Match Percentage [see Section 3.100.030]

    A(1) = Student Factor (for each dwelling unit type)

The above calculation shall be made for each of the identified grade levels (e.g., elementary, middle, junior high and/or senior high). The totals shall then be added with the result being the “Total State Match Credit” for purposes of the final school impact fee calculation below.

2. Tax Payment Credit:

[(1 + F(1))10]- 1

_____ × F(2)] × F(3) = Tax Credit

F(1)(1 + F(1))10

Where:

    F(1) = Interest Rate [see Section 3.100.030]

    F(2) = District Property Tax Levy Rate [see Section 3.100.030]

    F(3) = Average Assessed Value (for each dwelling unit type) [see Section 3.100.030]

Calculation of Total Impact Fee

The total school impact fee, per dwelling unit, assessed on a development activity shall be:

The sum of:

Total Site Acquisition Cost Element

Total School Construction Cost Element

Total Relocatable Facilities Cost Element

Minus the sum of:

Total State Match Credit

Total Tax Payment Credit

Elective Adjustment by District

Equals:

Total Dollars per Dwelling Unit, by Dwelling Unit Type.

The total school impact fee obligation for each development activity pursuant to the school impact fee schedule of this chapter shall be calculated as follows:

Number of Dwelling Units, by Dwelling Unit Type multiplied by School Impact Fee for Each Dwelling Unit Type less the value of any in-kind contributions proposed by the developer and accepted by the school district, as provided in Section 3.100.060(G).

Adjustments

The school impact fee calculated in accordance with the formula established in Attachment A shall then be multiplied by 0.5 to determine the school impact fee due and payable in accordance with Section 3.100.070. (Ord. 1387 § 1 (Exh. A) (part), 2016: Ord. 1033 § 1, 2001)