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H0780...............................................by REVENUE AND TAXATION
DEVELOPMENT IMPACT FEES - Amends existing law to revise the procedure for
the imposition of development impact fees; to increase the number of years
that a governmental entity may hold development impact fees before
expending them from five to eight years; and to increase the maximum number
of years that collected development impact fees may be held from eight to
eleven years before they need to be expended.
03/07 House intro - 1st rdg - to printing
03/08 Rpt prt - to Rev/Tax
03/15 Rpt out - rec d/p - to 2nd rdg
03/16 2nd rdg - to 3rd rdg
03/20 3rd rdg - PASSED - 62-0-8
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Cannon,
Chadderdon, Clark, Collins, Deal, Denney, Edmunson, Eskridge,
Field(18), Field(23), Garrett, Hart, Harwood, Henbest, Henderson,
Kemp, Lake, LeFavour, Loertscher, Martinez, Mathews, McKague, Miller,
Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Ring, Ringo,
Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie,
Snodgrass, Trail, Wills, Wood
NAYS -- None
Absent and excused -- Bell, Crow, Ellsworth, Jaquet, McGeachin,
Raybould, Stevenson, Mr. Speaker
Floor Sponsor - Henderson
Title apvd - to Senate
03/21 Senate intro - 1st rdg - to Loc Gov
03/24 Rpt out - rec d/p - to 2nd rdg
03/27 2nd rdg - to 3rd rdg
03/28 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett(Clark),
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough,
Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce,
Richardson, Schroeder, Stegner, Stennett, Werk, Williams
NAYS -- None
Absent and excused -- Sweet
Floor Sponsor - Jorgenson
Title apvd - to House
03/29 To enrol
03/30 Rpt enrol - Sp signed
03/31 Pres signed - To Governor
03/31 Governor signed
Session Law Chapter 321
Effective: 07/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 780
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO DEVELOPMENT IMPACT FEES; AMENDING SECTION 67-8206, IDAHO CODE, TO
3 REVISE THE PROCEDURE FOR THE IMPOSITION OF DEVELOPMENT IMPACT FEES; AND
4 AMENDING SECTION 67-8210, IDAHO CODE, TO INCREASE THE NUMBER OF YEARS THAT
5 A GOVERNMENTAL ENTITY MAY HOLD DEVELOPMENT IMPACT FEES BEFORE EXPENDING
6 THEM AND TO INCREASE THE MAXIMUM NUMBER OF YEARS THAT COLLECTED DEVELOP-
7 MENT IMPACT FEES MAY BE HELD OTHER THAN FEES FOR WASTEWATER COLLECTION,
8 TREATMENT AND DISPOSAL AND DRAINAGE FACILITIES.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 67-8206, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 67-8206. PROCEDURE FOR THE IMPOSITION OF DEVELOPMENT IMPACT FEES. (1) A
13 development impact fee shall be imposed by a governmental entity in compliance
14 with the provisions set forth in this section.
15 (2) A capital improvements plan shall be developed in coordination with
16 the development impact fee advisory committee utilizing the land use assump-
17 tions most recently adopted by the appropriate land use planning agency or
18 agencies.
19 (3) At least one (1) public hearing shall be held A governmental entity
20 that seeks to consider adoption, amendment, or repeal of a capital improve-
21 ments plan shall hold at least one (1) public hearing. Two (2) notices, at
22 least one (1) week apart, The governmental entity shall publish a notice of
23 the time, place and purpose of the hearing shall be published or hearings not
24 less fewer than fifteen (15) nor more than thirty (30) days before the sched-
25 uled date of the hearing, in a newspaper of general circulation within the
26 jurisdiction of the governmental entity. A second notice of the hearing on
27 adoption of the capital improvements plan, containing the same information,
28 shall be published in the same manner at least seven (7) days before the
29 scheduled date of the hearing. Such notices shall also include a statement
30 that the governmental entity shall make available to the public, upon request,
31 the following: proposed land use assumptions, a copy of the proposed capital
32 improvements plan or amendments thereto, and a statement that any member of
33 the public affected by the capital improvements plan or amendments shall have
34 the right to appear at the public hearing and present evidence regarding the
35 proposed capital improvements plan or amendments. The governmental entity
36 shall send notice of the intent to hold a public hearing by mail to any person
37 who has requested in writing notification of the hearing date at least fifteen
38 (15) days prior to the hearing date, provided that the governmental entity may
39 require that any person making such request renew the request for notifica-
40 tion, not more frequently than once each year, in accordance with a schedule
41 determined by the governmental entity, in order to continue receiving such
42 notices.
43 (4) If the governmental entity makes a material change in the capital
2
1 improvements plan or amendment, further notice and hearing may be provided
2 before the governmental entity adopts the revision if the governmental entity
3 makes a finding that further notice and hearing are required in the public
4 interest.
5 (5) Following Either following or concurrently with adoption of the ini-
6 tial or amended capital improvements plan, a governmental entity shall conduct
7 a public hearing to consider adoption of an ordinance authorizing the imposi-
8 tion of development impact fees or any amendment thereof. Notice of the hear-
9 ing shall be provided in the same manner as set forth in subsection (3) of
10 this section for adoption of a capital improvements plan, and such hearing, at
11 the option of the governmental entity, may be combined with the public hearing
12 held to adopt, amend or repeal the capital improvements plan.
13 (6) Nothing contained in this section shall be construed to alter the
14 procedures for adoption of an ordinance by the governmental entity. Provided,
15 however, a development impact fee ordinance shall not be adopted as an emer-
16 gency measure but may be read for the first and second times on successive
17 days prior to the public hearing to consider its adoption and shall not take
18 effect earlier sooner than thirty (30) days subsequent to following its adop-
19 tion.
20 SECTION 2. That Section 67-8210, Idaho Code, be, and the same is hereby
21 amended to read as follows:
22 67-8210. EARMARKING AND EXPENDITURE OF COLLECTED DEVELOPMENT IMPACT FEES.
23 (1) An ordinance imposing development impact fees shall provide that all
24 development impact fee funds shall be maintained in one (1) or more interest-
25 bearing accounts within the capital projects fund. Accounting records shall be
26 maintained for each category of system improvements and the service area in
27 which the fees are collected. Interest earned on development impact fees shall
28 be considered funds of the account on which it is earned, and not funds sub-
29 ject to section 57-127, Idaho Code, and shall be subject to all restrictions
30 placed on the use of development impact fees under the provisions of this
31 chapter.
32 (2) Expenditures of development impact fees shall be made only for the
33 category of system improvements and within or for the benefit of the service
34 area for which the development impact fee was imposed as shown by the capital
35 improvements plan and as authorized in this chapter. Development impact fees
36 shall not be used for any purpose other than system improvement costs to cre-
37 ate additional improvements to serve new growth.
38 (3) As part of its annual audit process, a governmental entity shall pre-
39 pare an annual report:
40 (a) Describing the amount of all development impact fees collected,
41 appropriated, or spent during the preceding year by category of public
42 facility and service area; and
43 (b) Describing the percentage of tax and revenues other than impact fees
44 collected, appropriated or spent for system improvements during the pre-
45 ceding year by category of public facility and service area.
46 (4) Collected development impact fees must be expended within five eight
47 (58) years from the date they were collected, on a first-in, first-out (FIFO)
48 basis, except that the development impact fees collected for wastewater col-
49 lection, treatment and disposal and drainage facilities must be expended
50 within twenty (20) years. Any funds not expended within the prescribed times
51 shall be refunded pursuant to section 67-8211, Idaho Code. A governmental
52 entity may hold the fees for longer than five eight (58) years if it identi-
53 fies, in writing:
3
1 (a) A reasonable cause why the fees should be held longer than five eight
2 (58) years; and
3 (b) An anticipated date by which the fees will be expended but in no
4 event greater than eight eleven (811) years from the date they were col-
5 lected.
STATEMENT OF PURPOSE
RS 16194
This legislation amends Section 67-8206, Idaho Code, to revise
and simplify the procedures for the imposition of development
impact fees. It also extends the number of years a governmental
entity may hold development impact fees before expending them.
FISCAL IMPACT
There is no fiscal impact on the State of Idaho.
Contact
Name: Rep, Frank N. Henderson
Phone: 332-1239
Rep. Bob Nonini, 332-1206
STATEMENT OF PURPOSE/FISCAL NOTE H 780