Loading...
HomeMy WebLinkAboutTitle_03 Revenue and Finance Title 3 REVENUE AND FINANCE Chapters: 3.04 Collection of Taxes 3.08 Transfer of Surplus Funds 3.12 Police Reserve Fund 3.16 Special Improvement District Revolving Fund 3.20 Tax Increment Financing Industrial District Program 3.24 Impact Fees 3.28 Advertisement Space on Municipal Property 111-1 1 0/2005 Chapter 3.04 COLLECTION OF TAXES Sections: 3.04.010 Tax Collection by County Authorized When 3.04.020 Annual City Tax Levy Determination 3.04.030 Monthly Settlement and Collection from County Treasurer 3.04.040 Annual Tax Reports to Commission - Contents 3.04.050 Special Assessments - Collection Procedure 3.04.060 Special Assessments - Procedure for Levy 3.04.070 Special Assessments - Payable When - Delinquency Penalty 3.04.080 Special Assessments - Form of Notice and Receipt 3.04.090 Special Assessments - Notice of Payment Deadlines and Delinquency Conditions 3.04.100 Special Assessments - Delinquency Report 3.04.110 Delinquent Assessments - Declaration by Resolution - Conditions 3.04.120 Delinquent Assessments - Certificates to County Clerk and County Treasurer 3.04.130 Delinquent Assessments - Notice Publication Required 3.04.140 Delinquent Assessments - Payment Procedure 3.04.150 Delinquent Tax Sales - Director of Finance Authority and Duties 3.04.160 Reinstating Special Assessments 3.04.170 Special Improvement Districts - Annual Reports 3.04.010 Tax Collection by County Authorized When All taxes levied by the City of Bozeman for general, municipal, and administrative purposes shall be collected by the County Treasurer, as provided by MCA S 7-6-4413, 1981, as amended. (Prior code S 2.32.010) 3.04.020 Annual City Tax Levy Determination The Commission of the city must, on or before the second Monday in August of each year, by resolution, determine the amount of the city taxes for all purposes to be levied and assessed on the taxable property in the city for the current fiscal year, and the Clerk of the Commission must duly certify to the County Clerk a copy of such resolution, and the County Treasurer must collect such taxes, as provided by MCA S 7w6.4413, 1981, as amended. (Prior code S 2.32.020) 3.04.030 Monthly Settlement and Collection from County Treasurer The Director of Finance shall, immediately after the first of every month, settle with, and collect from, the County Treasurer all taxes for general, municipal, and administrative purposes collected by the County Treasurer. (Prior code S 2.32.030) 3.04.040 Annual Tax Reports to Commission - Contents A. On or before the first day of January of each and every year, the Director of Finance shall make a report to the Commission showing: 1. Total assessable value of property within the city; 2. Taxable value of property within the city; 3. Rate of taxation for the city for general, municipal, and administrative purposes; 4. Total amount of taxes due the City for the preceding year; 5. Amount collected; 111-2 1 0/2005 6. Amount delinquent. B. On or before the first day of August of each and every year, the Director of Finance shall make a like report to the Commission of the City. C. The reports so made shall likewise contain a statement showing taxes delinquent and due and owing to the City for prior years. (Prior code S 2.32.040) 3.04.050 Special Assessments - Collection Procedure All special assessments, of whatever kind and character, heretofore levied, or which may be hereafter levied, by the Commission of the City to defray the cost of any special improvements in the city, or special assessments heretofore levied or hereafter levied for special purposes, as provided by law and the code of the city, shall be collected by the City, by and through its Director of Finance. The Director of Finance shall make these collections in the same manner and at the same time as general taxes are collected by the County Treasurer. He shall make proper distribution to the various funds for which such collections are made of all money collected by him. (Prior code S 2.32.050) 3.04.060 Special Assessments - Procedure for Levy Within two days after the passage and adoption of any resolution of the Commission of the city levying and assessing any special improvement assessment, the Clerk of the Commission shall deliver the original or certified copy of such resolution of such levy and assessment to the Director of Finance, and the Director of Finance shall thereupon enter and spread the assessments so made in the Special Improvement Assessment Book against the property against which the assessment is a lien. (Prior code S 2.32.060) 3.04.070 Special Assessments - Payable When - Delinquency Penalty All special assessments, or installments of special assessments, heretofore or hereafter levied and assessed for any purpose whatsoever, duly and regularly levied by resolution according to law, shall be payable on or before six p.m. on the thirtieth day of November of each year; and in the event the same are not paid on or before said date, the same shall become delinquent and shall be subject to a penalty of five percent and shall bear interest at the rate of one percent per month from the date of delinquency. (Prior code S 2.32.070) 3.04.080 Special Assessments - Form of Notice and Receipt The Director of Finance shall prepare and adopt, subject to the approval of the City Manager, a form of notice and receipt for special assessments. Such notice and receipt shall conform substantially to the form used by the County Treasurer. The original shall constitute the receipt to the taxpayer; the duplicate, the notice to the taxpayer, and the triplicate, the permanent record in the office of the Director of Finance. The notice herein specified shall contain an itemized statement of the amount of taxes due the current year, and the amount due and delinquent for other years (if any). The Director of Finance shall mail, on or before the twenty~fifth day of October of each year, postage prepaid, the aforesaid notice to the last known address of each taxpayer. (Prior code S 2.32.080) 3.04.090 Special Assessments - Notice of Payment Deadlines and Delinquency Conditions A. On or before the twenty-fifth day of October of each year, the Director of Finance shall publish a notice specifying: 1. That all special taxes, special assessments, or installments of special assessments, made for special improvements or special services of any nature, duly and regularly levied by resolution of the City Commission, 1I1~3 1 0/2005 according to law, shall by payable before six p.m. on the thirtieth day of November next thereafter; and in the event the same are not paid on or before said date, the amount of such taxes and assessments shall become delinquent, and all delinquent taxes shall bear interest at the rate of one percent per month from the time they are first delinquent until paid. A penalty of five percent shall be added to all delinquent taxes; 2. The time and place at which payment of such taxes may be made; 3. That in the event that any installment of an assessment, which has been made payable in installments, shall be allowed by a taxpayer to become delinquent, the City Commission may declare all unpaid installments of such assessment delinquent, also. B. Provided that any failure to give any of these notices will not affect the legality of the tax, nor relieve the taxpayer from any of his liability. (Prior code S 2.32.090) 3.04.100 Special Assessments - Delinquency Report Immediately after the thirtieth day of November, and before the seventh day of December of each and every year, the Director of Finance shall make to, and file with, the Commission of the City a report showing the delinquencies for that year and setting forth: A. The name of the owner; B. The description of the lot or parcel of property; C. The amount of delinquent assessments for the current year; D. The number and amount of unpaid installments of such delinquent special assessments; E. The amount due and delinquent for other years, if any. (Prior code S 2.32.100) 3.04.110 Delinquent Assessments - Declaration by Resolution - Conditions When the payment of anyone installment of any special assessment becomes delinquent, all payments of subsequent installments shall, at the option of the Commission of the City, by appropriation resolution duly adopted, become delinquent. The Commission shall thereupon, at its option, by appropriation resolution duly adopted, declare all such unpaid special assessments, or installment of such special assessments, and all subsequent installments of such special assessments, due, payable, and delinquent. The whole property may be sold the same as other property is sold for taxes. (Prior code S 2.32.110) 3.04.120 Delinquent Assessments - Certificates to County Clerk and County Treasurer A. Before the tenth day of December (or before the tenth day of June, if the December certification has been omitted or incompletely or improperly made), the Director of Finance shall certify all delinquent taxes and assessments to the County Clerk and to the County Treasurer of Gallatin County for collection as provided by law. B. Such certificate shall contain: 1. The description of each lot or parcel of land on which any tax or assessment has become delinquent and against which it is a lien; 2. The name and address of the person to whom assessed; 3. The date when the same became delinquent; 4. The amount of the delinquent tax or assessment; 5. The penalty to be added thereto; 6. The total amount of such delinquent tax or assessment with penalty added; 7. If any special assessment is payable in installments, and any installment thereof becomes delinquent, the amount of such delinquent installment 111-4 10/2005 shall be included in such certificate, provided that in the event the City Commission shall, by resolution, declare the whole of the assessment remaining unpaid to be delinquent, then the whole of the assessment remaining unpaid shall be included in such certificate. (Prior code S 2.32.120) 3.04.130 Delinquent Assessments - Notice Publication Required Within ten days of the time of filing the certificates required in Section 3.04.120, the Director of Finance shall publish, in not less than one issue of the daily newspaper of largest circulation in the city, a notice specifying: A. That he has certified to the County Treasurer a complete delinquent list of all persons and property in the city, against which delinquent taxes are a lien; and that the County Treasurer will sell such property at a later date at public auction, unless prior to such auction all delinquent taxes, together with interest, penalties, and costs thereon due, are paid; B. That a complete delinquent list of all persons and property in the city now owing taxes is on file in the office of the County Treasurer and in the office of the Director of Finance and is subject to public inspection and examination; C. That the date of the sale shall be as determined by the County Treasurer; D. That delinquent assessments may be reinstated by complying with the provisions of MCA S 7-12-4184,1981. (Prior code S 2.32.130) 3.04.140 Delinquent Assessments - Payment Procedure All delinquent assessments certified to the County Clerk shall be paid to and collected, with penalty and interest, by the County Treasurer; and that the County Treasurer shall account therefor and pay the same to the Director of Finance, as provided by MCA S 7-12-4184,1981. (Prior code S 2.32.140) 3.04.150 Delinquent Tax Sales - Director of Finance Authority and Duties At the time and place that property in the county, upon which delinquent taxes are a lien, is sold at public auction, as provided by MCA S 15-17.101 (1), 1981, as amended, the Director of Finance shall attend each delinquent tax sale and shall then and there take such proceedings as the Commission or City Manager may direct to protect the interests of the City in and to any property sold for delinquent taxes and in which the City may have an interest by reason of delinquent special assessments which are a lien thereon; and the City may at such delinquent tax sale purchase, and may, under and by virtue of the provisions of MCA SS 7~12-4227 and 7-12-4228, 1981; and MCA SS 15.18.202 and 15~18-203, 1981; and MCA S 15-17-202, 1981, bid on said property and have certificate of sale issued to the City; or the City may, at any time subsequent to said delinquent tax sales, or either of them, acquire any of the property struck off to the County at said delinquent tax sales, as provided by said MCA Chapters 7.12,15.18, and 15-17 hereinbefore referred to and under such terms and conditions as the Commission may authorize and direct, that any properties so acquired shall be paid for from the revolving fund, if and when such revolving fund is provided by the Commission of the City, as provided by MCA Chapter 7-12, 1981. (Prior code S 2.32.150) 3.04.160 Reinstating Special Assessments When any special assessment, or installment or installments of special assessments, have become delinquent and are so declared by appropriate resolution of the Commission of the City and have been certified to the County Clerk and County Treasurer for collection, as provided in this chapter, the Commission may nevertheless, at its option, upon payment to the Director of Finance of the assessment or installment, or installments of special assessments, with penalty 111-5 1 0/2005 and interest up to date, by appropriate resolution, be withdrawn from the County Treasurer and cancelled from his records and reinstated in the office of the Director of Finance in his Special Improvement Assessment Book. Such withdrawal and reinstatement may be had and made at any time before or after the sale of the property for delinquent taxes, and before tax deed therefor has been executed. When the Commission shall have passed a resolution as contemplated in this chapter, and when a taxpayer shall have complied with all the conditions therein specified, the Director of Finance shall file with the County Clerk and the County Treasurer a certified copy of such resolution, which shall be the County Treasurer's authority to cancel and withdraw such delinquent special assessments as may be therein specified. The Director of Finance shall then reinstate such assessments or installments in his Special Improvement Assessment Book, as he is directed in the resolution of the Commission to reinstate. (Prior code S 2.32.160) 3.04.170 Special Improvement Districts - Annual Reports On the first day of January of each year, or at such time as the Commission may direct, the Director of Finance shall make a written report to the Commission showing the status of the assessments and bonds outstanding against the several special improvement districts, setting forth the following: A. Amount of special assessment levied against each district; B. Amount of bonds or warrants issued in payment of the cost of the improvement C. Bonds or warrants which have been paid; D. Bonds or warrants outstanding; E. Special improvement assessments outstanding but not delinquent; F. Delinquent special assessments, if any, and the property against which such delinquent special assessments are a lien. (Prior code S 2.32.170) 111-6 10/2005 Chapter 3.08 TRANSFER OF SURPLUS FUNDS Sections: 3.08.010 Transfer of Funds Authorized When 3.08.010 Transfer of Funds Authorized When The Commission shall have power to transfer funds or monies collected under the general levy, or for fees, licenses, or fines, from any fund into which they may have been paid, to any other fund; provided, however, there shall be a surplus in the fund from which such transfer is made. (Prior code S 2.12.010) 11I~7 1 0/2005 Chapter 3.12 POLICE RESERVE FUND Sections: 3.12.010 Board of Trustees Established - Membership - Duties 3.12.020 Board of Trustees - Election of Police Members 3.12.030 Organization of the Board 3.12.040 Meetings of the Board 3.12.050 Duties of the Board 3.12.010 Board of Trustees Established - Membership - Duties For the audit, administration, investment, control, and disbursement of the Police Reserve Fund as heretofore established and accumulated, as the same now exists and as it may hereafter be augmented in the manner as by law provided, there is created, set up, and established a Board of Trustees. The Board of Trustees, hereinafter in this chapter referred to as the "board," shall consist of the Mayor, the Clerk of the City Commission, and the City Attorney, who shall be such trustees by virtue of their respective offices as Mayor, Clerk, and City Attorney, as aforesaid, and two members of the Police Department on the active list of policemen of the city, to be chosen by a majority vote of all of the active members of the police force. (Prior code S 2.40.010) 3.12.020 Board of Trustees - Election of Police Members A. The active members of the police force shall hold a meeting upon the call of the Chief of Police, at which meeting a majority of such active members of the police force shall constitute a quorum. They shall choose a chairman and a secretary of the meeting from among their number and proceed to the election of two members of the board from among their number by a majority vote of those present and entitled to vote. Voting shall be by written and secret ballot. Of those elected at the first meeting, one shall serve until May 10,1946, and one until May 10,1947. The chairman and secretary of such meeting shall certify the names of those so elected to the Clerk of the City Commission, in writing, the certificate stating the term for which each is elected, as such terms are herein designated. B. Thereafter, between the first and tenth day of May, the active members of the police force shall hold a like meeting for the election of one member of the board, by the same procedure, for the term of two years from and after the tenth day of May of the year in which he is elected and certify such election to the Clerk of the City Commission as above provided. The filing of the certificate of election with the clerk, as aforesaid, shall constitute the qualification for membership on the board of the police force members thereof. Any vacancy on the board, as to police force members, shall be filled by appointment by the Chief of Police, certified as above provided, such appointed member to hold office until his successor is elected and qualified at the succeeding annual election. (Prior code S 2.40.020) 3.12.030 Organization of the Board The Mayor shall be the chairman, the City Attorney the vice-chairman, and the Clerk of the City Commission the secretary of the board. The chairman shall preside at all meetings of the board and, in his absence, the vice-chairman. The secretary shall keep the minutes of the board in a suitable permanent record and perform the duties usually appertaining to the office of secretary. A majority of the board shall constitute a quorum for the transaction of business. No compensation shall be paid to any member of the board for his services as such, but he may be allowed his actual and necessary expenses incurred in the transaction of any business of the board outside of the city, by authority and direction of the board entered on the minutes, and upon 111-8 10/2005 presentation of verified and itemized claim therefor and approved by the chairman. (Prior code S 2.40.030) 3.12.040 Meetings of the Board The board shall hold not less than two stated meetings in each year, the dates of which shall be fixed at the first meeting of the board, and other meetings upon call of the chairman or any two members of the board, upon notice to all of the members of the board, who are in the city, of not less than twenty-four hours. Such notice may be oral, by telephone, or by letter, and given by the secretary. Any business of the board may be transacted at such special or called meeting. (Prior code S 2.40.040) 3.12.050 Duties of the Board It shall be the duty of the board to audit, control, invest, and administer the Police Reserve Fund in accordance with the statutes of the state in such case made and provided, and as the same may be from time to time altered, amended, and repealed, and particularly MCA S 7-32-4101 et seq., 1981 and MCA S 19-10-201 et seq., 1981. (Prior code S 2.40.050) 111-9 10/2005 Chapter 3.16 SPECIAL IMPROVEMENT DISTRICT REVOLVING FUND Sections: 3.16.010 Established - Name and Purpose 3.16.020 Sources of Funds 3.16.030 Loans from Revolving Fund to Special Improvement District Fund- Conditions 3.16.040 Liens Imposed for Amounts Loaned 3.16.050 Use of Surplus in Fund 3.16.060 Levy of Tax - Method and Effect 3.16.070 Statutory Authority for Chapter Provisions 3.16.010 Established - Name and Purpose In order to secure the prompt payment of any special improvement district bonds and/or warrants issued in payment of improvements made in any special improvement district or districts created after February 25, 1929, and the interest thereon as it becomes due, there is created and established a fund to be known and designated as "Special Improvement District Revolving Fund." (Prior code S 2.36.010) 3.16.020 Sources of Funds For the purpose of providing funds for the Special Improvement District Revolving Fund, the Commission: A. Transfer from general fund. May, at its discretion, from time to time, transfer to the Special Improvement District Revolving Fund from the General Fund of the City such amount or amounts as may be deemed necessary, which amount or amounts so transferred shall be deemed and considered and shall be loans from such General Fund to the Special Improvement District Revolving Fund. B. Tax levy. Shall, in addition to such transfers from the General Fund, or in lieu thereof, levy and collect for the Special Improvement District Revolving Fund such a tax, hereby declared to be for a public purpose, on all the taxable property of the city as shall be necessary to meet the financial requirements of the fund; such levy, together with such transfer, not to exceed in anyone year five percent of the principal amount of the then-outstanding special improvement district bonds and/or warrants. (Prior code S 2.36.020) 3.16.030 Loans from Revolving Fund to Special Improvement District Fund - Conditions Whenever any special improvement district bond or warrant, or interest thereon, issued for improvements made in special improvement districts created after February 25, 1929, shall be or shall become due and payable, and there shall then be either no money or not sufficient money in the appropriate special improvement district fund with which to pay the same, an amount sufficient to make up the deficiency may, by order of the Commission, be loaned by the Special Improvement District Revolving Fund to such special improvement district fund; and thereupon such bond or warrant or such interest thereon, whether it be for principal or for interest, or for both, as the Commission may in its discretion elect or determine, shall be paid from the money so loaned, or from the money so loaned when added to the insufficient amount, as the case may require. (Prior code S 2.36.030) 111.10 10/2005 3.16.040 Liens Imposed for Amounts Loaned Whenever any loan is made to any special improvement district fund from the Special Improvement District Revolving Fund, the Special Improvement District Revolving Fund shall have a lien therefor on all unpaid assessments and/or installments of assessments on such district, whether delinquent or not, and on all monies thereafter coming into such special improvement district fund to the amount of such loan, together with interest thereon from the time it was made at the rate or percentage borne by the bond or warrant for payment of which, or of interest thereon, such loan was made. Whenever there shall be monies in such special improvement district fund which are not required for the payment of any bond or warrant of such special improvement district, or of interest thereon, so much of such monies as may be necessary to pay such loan shall, by order of the Commission, be transferred to the Special Improvement District Revolving Fund, and after all the bonds and warrants issued on any special improvement district have been fully paid, all monies remaining in such special improvement district fund shall, by order of the Commission, be transferred to, and become a part of, the Special Improvement District Revolving Fund. (Prior code S 2.36.040) 3.16.050 Use of Surplus in Fund Whenever there is in the Special Improvement District Revolving Fund, an amount in excess of the amount which the Commission deems necessary for the payment or redemption of maturing bonds or warrants, or interest thereon, the Commission may: A. Transfer to General Fund. By a vote of all its members, at a meeting called for that purpose, order such excess, or any part thereof, transferred to the General Fund of the City; B. Purchase of Property for Delinquent Taxes. Use such excess, or any part thereof, for the purpose of purchase of property at sales for delinquent taxes or assessments, or both, or which may have been struck off or sold to the County for delinquent taxes or assessments, or both, and against which property there then are any unpaid assessments for special improvements on account whereof there are outstanding special improvement district bonds or warrants of the City; C. Disposition of Property. Sell any tax certificates issued on any such sale or sales. After acquiring title to such property, the Commission may lease such property or sell the same at public or private sale and make conveyance thereof, or otherwise dispose thereof, as the interest of the City may require; and all proceeds from such sale of tax certificates, or from such leasing, sale, or other disposition of the property, shall belong to and be paid into the Special Improvement District Revolving Fund and be subject to transfer, in whole or in part, to the General Fund by the vote of all the members of the Commission at a meeting called for that purpose, as hereinbefore provided. (Prior code S 2.36.050) 3.16.060 Levy of Tax - Method and Effect The special tax to be levied, as herein provided in Subsection B of Section 3.16.020, shall be in addition to the tax for general, municipal, and administrative purposes; and the levy shall be made by the Commission at the time and by the resolution passed and adopted by the Commission as provided by Section 3.04.020. (Prior code ~ 2.36.060) 3.16.070 Statutory Authority for Chapter Provisions' This chapter is passed pursuant to the power and authority vested in the Commission by Chapter 24, Laws of Montana, 21 st Session, 1929, entitled: "An Act Relating to Special Improvement Districts in Cities and Towns; Authorizing the Creation, Maintenance, and Use of " 1-11 1 0/2005 a Special Improvement District Revolving Fund in any City or Town for the Purpose of Securing Prompt Payment of Special Improvement District Bonds and Warrants and Interest Thereon, and Requiring Levy of Taxes When Necessary for the Financial Requirements of Such Fund," and the interpretation thereof by the Supreme Court of the State in the case of Stanley vs. Jeffries, 86 Mont. 114. (Prior code S 2.36.070) 111.12 10/2005 Chapter 3.20 TAX INCREMENT FINANCING INDUSTRIAL DISTRICT PROGRAM Sections: 3.20.010 Definitions 3.20.020 Industrial Development Districts - Creation 3.20.030 Costs Which May Be Paid from Tax Increments 3.20.040 Use of Tax Increments for Bond Payments 3.20.050 Contents of Ordinance 3.20.060 Districts - Termination 3.20.070 Administration 3.20.010 Definitions The following words and phrases used in this chapter shall be defined as follows: A. "Actual taxable value" means the taxable value of taxable property at any time, as calculated from the assessment role last equalized. B. "Base taxable value" means the actual taxable value of all taxable property within an urban renewal area or industrial district prior to the effective date of a tax increment financing provision. This value may be adjusted as provided in MeA ss 7 -15-4287 or 7-15-4293. C. "Incremental taxable value" means the amount, if any, by which the actual taxable value at any time exceeds the base taxable value of all property within a Tax Increment Financing Industrial District. D. "Industrial District" means a Tax Increment Financing Industrial District created pursuant to MCA S 7-15-4299. E. "Industrial infrastructure development project" means a project undertaken within or for an industrial district that consists of any or all of the activities authorized by MCA S 7-154288. F. "Tax increment" means the collections realized from extending the tax levies, expressed in mills, of all taxing bodies in which the industrial district, or a part thereof, is located, against the incremental taxable value. G. "Tax increment provision" means a provision for the segregation and application of tax increments as authorized by MCA SS 7-154282 through 7-15- 4292. H. "Taxes" means all taxes levied by a taxing body against property on an ad valorem basis. (Ord. 1336 S1, 1991) 3.20.020 Industrial Development Districts - Creation A. The City Commission may, from time to time, create by ordinance a Tax Increment Financing Industrial District following a public hearing on the proposed district. In order for land to be included in the proposed district, it must: 1. Consist of a continuous area with an accurately described boundary; 2. Not be contained within the boundaries of another industrial district or an urban renewal district with a tax increment provision; 3. Be zoned for light or heavy industrial use in accordance with the Bozeman Area Master Plan; 4. Be determined to be deficient in infrastructure improvements for industrial development. 111-13 10/2005 B. The industrial district must have as its purpose the development of infrastructure to encourage the growth and retention of secondary, value-added industries. C. Notice of the public hearing on the creation of a proposed industrial district shall be given in accordance with the provisions of MCA S 7-15- 4215. (Ord. 1336 S 2,1991) 3.20.030 Costs Which May Be Paid from Tax Increments The tax increment received from an industrial district may be used to pay for the following costs incurred for an industrial infrastructure development project (in that district): A. Land acquisition; B. Demolition and removal of structures; C. Relocation of occupants; D. The acquisition, construction, and improvement of infrastructure or industrial infrastructure, which includes streets, roads, curbs, gutters, sidewalks, pedestrian malls, alleys, parking lots and off-street parking facilities, sewers, sewer lines, sewage treatment facilities, storm sewers, waterlines, waterways, water treatment facilities, natural gas lines, electrical lines, telecommunication lines, rail lines, rail spurs, bridges, publicly owned buildings, and any public improvements authorized by MCA SS 7-12-41 through 7-12-45,7-13-42,7-13-43, and 7-14-47, and items of personal property to be used in connection with improvements for which the foregoing costs may be incurred; E. Costs incurred in connection with the redevelopment activities allowed under MCA S 7-15-4233; F. Acquisition of infrastructure - deficient areas or portions thereof; G. Administrative costs associated with the management of the industrial district; H. Assemblage of land for development or redevelopment by private enterprises or public agencies including sale, initial leasing, or retention by the municipality itself at its fair value; I. The compilation and analysis of pertinent information required to adequately determine the infrastructure needs of secondary, value-adding industries in the industrial district; J. The connection of the industrial district to existing infrastructure outside the industrial district; K. The proVision of direct assistance, through industrial infrastructure development projects, to secondary, value-adding industries to assist in meeting their infrastructure and land needs within the industrial district. (Ord. 1336 S 3, 1991) 3.20.040 Use of Tax Increments for Bond Payments The tax increments received may be pledged for the payment of the principal of premiums, if any, and interest on bonds which the City may issue for the purpose of providing funds to pay for costs accrued pursuant to Section 3.20.030. (Ord. 1336 S 4, 1991) 3.20.050 Contents of Ordinance Each ordinance creating a Tax Increment Financing Industrial District shall: A. Designate each Tax Increment Financing District by number; B. Set forth a legal description of, and map showing the boundaries of, the industrial district; C. Include a plan that describes the tax increment industrial development project and contains provisions for undertaking and implementing the project; D. Establish the base year for the calculation of tax increment within the industrial district. (Ord. 1336 S 5, 1991) 111-14 10/2005 - --.------- - -.------- -- --------- 3.20.060 Districts - Termination A. Tax Increment Financing Industrial Districts will terminate upon the later of: 1. The fifteenth year following the creation of the industrial district; 2. The payment or provision for payment in full or discharge of all bonds for which the tax increment has been pledged and the interest thereon. B. After termination of the tax increment financing provision, all taxes shall be levied upon the actual taxable value of the taxable property in the industrial district and shall be paid into funds of the taxing bodies levying taxes within the industrial district. (Ord. 1336 S 6, 1991) 3.20.070 Administration The tax increment financing program created in this chapter shall be administered by the Bozeman City Commission. The Commission shall be advised on matters pertaining to the program by the Tax Increment Financial Industrial District Board created pursuant to Chapter 2.88. (Ord. 1336 S 7,1991) 111-15 1 0/2005 Chapter 3.24 IMPACT FEES Sections: 3.24.010 Legislative Findings 3.24.020 Authority and Applicability 3.24.030 Intent 3.24.040 Definitions 3.24.050 Street Impact Fees 3.24.060 Fire Protection Impact Fees 3.24.070 Water Impact Fees 3.24.080 Wastewater Impact Fees 3.24.090 Refunds of Development Impact Fees Paid 3.24.100 Credits Against Development Impact Fees 3.24.110 Miscellaneous Provisions 3.24.010 Legislative Findings The City Commission of the City of Bozeman, Montana finds that: A. The protection of the health, safety, and general welfare of the citizens of the city requires that the street, fire protection, water, and wastewater systems of the city be expanded and improved to accommodate continuing growth within the city and within those areas directly served by its Fire Department and within those areas connected to its water and wastewater systems. B. New residential and nonresidential development imposes increased and excessive demands upon existing city facilities. C. New development often overburdens existing public facilities, and the tax revenues generated from new development often do not generate sufficient funds to provide public facilities to serve the new development. D. New development is expected to continue and will place ever-increasing demands on the city to provide public facilities to serve new development. E. The creation of an equitable development impact fee system would enable the City to impose a proportionate share of the costs of required improvements to the city's street, fire protection, water, and wastewater systems on those developments that create the need for them. F. All types of development that are not explicitly exempted from the proVisions of this chapter will generate demand for streets, fire protection, water, and wastewater services or facilities that will require improvements to city facilities and equipment. G. The street impact fee study, dated January 1996 and as updated, and the fire impact fee study, and water and wastewater impact fee study, dated October 1995 and as updated, prepared by James Duncan and Associates, set forth reasonable methodologies and analyses for determining the impacts of various types of development on the city's street, fire protection, water and wastewater systems and for determining the cost of acquiring land and the cost of acquiring or constructing facilities and equipment necessary to meet the demands for such services created by new development. H. The City establishes as city standards the assumptions and service standards referenced in the three impact fee studies as part of its current plans for the major street system and for the city's fire protection, water, and wastewater systems. I. The development impact fees described in this chapter are based on those three impact fee studies and do not exceed the costs of acquiring additional land and the 111-16 10/2005 costs of acquiring or constructing additional facilities or equipment required to serve the new developments that will pay the fees. J. All of the street improvements listed in the street impact fee study will benefit all new development in the city; and it is, therefore, appropriate to treat the entire city as a single service area for purposes of calculating, collecting, and spending the street impact fees. K. All of the fire protection improvements listed in the fire impact fee study will benefit all new development that receives fire protection service directly from the City Fire Department; and it is, therefore, appropriate to treat the entire city and all properties served directly by the City Fire Department as a single service area for purposes of calculating, collecting, and spending the fire protection impact fees. L. All of the water system improvements listed in the water and wastewater impact fee study will benefit all new development that connects to the city water system; and it is, therefore, appropriate to treat the entire city and all properties connected to the city water system as a single service area for purposes of calculating, collecting, and spending the water impact fees. M. All of the wastewater system improvements listed in the water and wastewater impact fee study will benefit all new development that connects to the city wastewater system; and it is, therefore, appropriate to treat the entire city and all properties connected to the city wastewater system as a single service area for purposes of calculating, collecting, and spending the wastewater impact fees. N. There is both a rational nexus and a rough proportionality between the development impacts created by each type of development covered by this chapter and the development impact fees that such development will be required to pay. O. This chapter creates a system by which development impact fees paid by new developments will be used to expand or improve the city street, fire protection, water, and wastewater systems in ways that benefit the development that paid each fee within a reasonable period of time after the fee is paid. P. This chapter creates a system under which development impact fees shall not be used to cure existing deficiencies in public facilities. (Ord. 1471 S 1, 1998; Ord. 1418 S 1,1996; Ord. 1414 S 1 (part), 1996) 3.24.020 Authority and Applicability A. This chapter is enacted pursuant to the city's general police power, the authority granted to the City by the Montana State Constitution, and Sections 7 -1 ~ 4123, 7-1~4124, 7-3-4313, 7-7-4404, 7-7-4424, 7-13- 4304, and 69~7-101 of the Montana Code Annotated. B. The provisions of this chapter shall apply to all of the territory within the limits of the city. C. The provisions of this chapter related to the fire protection impact fees shall also apply to all properties located outside the city that are served directly by the City Fire Department. D. The provisions of this chapter related to water impact fees shall also apply to all properties located outside the city that are connected to the city water system. E. The provisions of this chapter related to wastewater impact fees shall also apply to all properties located outside the city that are connected to the city wastewater system. (Ord. 1414 S 1 (part), 1996) 3.24.030 Intent A. This chapter is adopted to help implement the comprehensive plan of the city, the city's 1993 transportation plan update prepared by Robert Pecci a & Associates, and as updated, the May 1995 draft of the water facility plan prepared for the City by 111-17 10/2005 HKM Associates, and as updated, and the January 1995 draft of the wastewater facility plan prepared for the City by HKM Associates, and as updated. B. The intent of this chapter is to ensure that new development bears a proportionate share of the cost of improvements to the city street, fire protection, water, and wastewater systems; to ensure that such proportionate share does not exceed the cost of the street, fire protection, water, and wastewater facilities and equipment required to serve such new developments; and to ensure that funds collected from new developments are actually used to construct improvements to the city street, fire protection, water, and wastewater systems that benefit such new developments. C. It is the further intent of this chapter that new development pay for its fair share of public facilities through the imposition of development impact fees that will be used to finance, defray, or reimburse all or a portion of the costs incurred by the City to construct improvements to the city street, fire protection, water, and wastewater systems that serve or benefit such new development. D. It is not the intent of this chapter to collect any money from any new development in excess of the actual amount necessary to offset new demands for street, fire protection, water, or wastewater improvements generated by that new development. E. It is not the intent of this chapter that any monies collected from any development impact fee and deposited in an impact fee fund ever be co-mingled with monies from a different impact fee fund or ever be used for a type of facility or equipment different from that for which the fee was paid. (Ord. 1471 S 2, 1998; Ord. 1414 S 1 (part), 1996) 3.24.040 Definitions A. "Development" means any construction or expansion of a building, structure, or use, any change in use of a building or structure, or any change in the use of land, which creates additional demand for public services. B. "Development impact fees" means the street impact fee, fire protection impact fee, water impact fee, and wastewater impact fee established by this chapter. C. "Development Impact Fees Review Committee" means the committee composed of the Impact Fee Coordinator, the Building Official, the Director of Public Service, the Fire Chief, and the Director of the City.County Planning Office, or their designees appointed to serve in the member's place at a meeting. D. "Encumber" means to legally obligate by contract, or otherwise commit to use by appropriation or other official act of the City. E. "Impact Fee Capital Improvement Program" means the proposed capital improvements program for the major street system, the city fire protection system, and the city water and wastewater systems, which shall assign monies from each impact fee fund to specific projects and related expenses for improvements to the type of facilities or services for which the fees in that fund were paid. F. "Impact fee funds" means the street impact fee fund, fire protection impact fee fund, water impact fee fund, and wastewater impact fee fund established by this chapter. G. "Impact fee studies" means the street impact fee study, dated January 1996 and as updated, and the fire impact fee study and water and wastewater impact fee study, dated October 1995 and as updated, prepared by James Duncan and Associates H. "Improvement" means planning, land acquisition, engineering design, construction inspection, on.site construction, off-site construction, equipment purchases, and financing costs associated with new or expanded facilities, buildings, and equipment that expand the capacity of a facility or service system and that have an average useful life of at least ten years, but not including maintenance, operations, or improvements that do not expand capacity. 111-18 10/2005 I. "Independent fee calculation study" means a study prepared by an applicant for a building permit or water or wastewater connection permit calculating the cost of expansions or improvements to the city's street, fire protection, water, or wastewater systems required to serve the applicant's proposed development; that is performed on an average cost (not marginal cost) methodology; uses the service units and unit construction costs stated in the impact fee studies; and is performed in compliance with any criteria for such studies established by this chapter or by the City. J. "Initiation of construction" means the date of the preconstruction meeting with the City Engineer or his/her designee, or the date of the first visible change in the physical condition of the improved site caused by the first person furnishing services or materials to effect construction of the improvement, whichever occurs first. K. "Project-related improvements" means site-related improvements including, without limitation, all access streets adjacent to the proposed development or leading only to the proposed development; all streets and driveways within the development; all acceleration, deceleration, right, or left turn lanes leading to any streets and driveways within the development; all traffic control devices for streets and driveways within the development; all water lines or facilities adjacent to, leading to, or located within the development and serving only the development; all wastewater lines or facilities adjacent to, leading to, or located within and serving only the development; and all off-site improvements necessary for the safety and code compliance of a development. Credit for incidental improvements shall not be allowed. The presumption shall be made that the minimum improvement needed to serve a project shall be deemed to be a project improvement even if additional capacity is thereby created that may be potentially used by other developments presently or in the future. (Ord. 1471 S 3, 1998; Ord. 1418 S 2, 1996; Ord. 1414 S 1 (part), 1996) 3.24.050 Street Impact Fees A. Imposition of Street Impact Fees 1. On or after March 23, 1996, any person who seeks to obtain: a. A building permit; or b. Any other permit that will result in the construction of improvements that will generate additional traffic; or c. Any extension of any such permit that was issued before the effective date of this chapter, is required to pay a street impact fee in the amount specified in this chapter. 2. No permits of the types described in Subsection A of this section shall be issued until the street impact fee described in this chapter has been paid, unless the development for which the permit is sought is exempted by Subsection F of this section. B. Computation of Amount of Street Impact Fee 1. An applicant required by this chapter to pay a street impact fee may choose to have the amount of such fee determined pursuant to either Subsection (B)(2) or (B)(3) of this section. The amount of the fee calculated pursuant to either Subsection (B)(2) or (B)(3) shall be subject to the following adjustments: 111-19 10/2005 - ------------------ ---- a. For the first expansion of an existing nonresidential building, the amount calculated shall not include the amount calculated for the expansion of up to thirty percent as compared with its size on February 22, 1996, or two thousand square feet, whichever is less. b. Beginning May 18, 2005,until further amended, the fee shall be eighty percent (80%) of the amount calculated. 2. Unless an applicant requests that the City determine the amount of such fee pursuant to Subsection (8)(3) of this section, the City shall determine the amount of the required street impact fee by reference to Table 3.24.050. The fee amounts set forth in such table include credits for expected future receipts of state and federal highway funds and expected future receipts of gas tax revenues applied to the street improvements required to serve new development. a. If the applicant's development is of a type not listed in Table 3.24.050, then the City shall use the fee applicable to the most nearly comparable type or land use in the table. In making a decision about which use is most nearly comparable, the City shall be guided by the most recent edition of "Trip Generation: An Information Report" prepared by the Institute of Transportation Engineers; or if such publication is no longer available, then by a similar publication. If the City determines that there is no comparable type of land use listed in the table, then a new fee shall be determined by: 1. Finding the most nearly comparable trip generation rate from the above publication; and 2. Applying the formula set forth in Subsection (B)(3)(d) of this section. b. If the applicant's development includes a mix of those uses listed in Table 3.24.050, then the fee shall be determined by adding up the fees that would be payable for each use if it were a freestanding use pursuant to Table 3.24.050. c. If the applicant is applying for an extension of a permit issued previously, then the fee shall be the net increase between the fee applicable at the time of the current permit application and any street impact fee previously paid pursuant to this chapter for the same structure. In the event that the fee applicable at the time of the current permit application is lower than the street impact fee previously paid pursuant to this chapter for the same structure, there shall be no refund of street impact fees previously paid. d. If the applicant is applying for a permit to allow a change of use or the expansion, redevelopment, or modification of an existing development, the fee shall be based on the net positive increase in the fee for the new use as compared to the previous use. If necessary to determine such net increase, the City shall be guided by the most recent edition of "Trip Generation: An Information Report" prepared by the Institute of Transportation Engineers; or if such publication is no longer available, then by a 111-20 1 0/2005 similar publication. In the event that the proposed change of use, expansion, redevelopment, or modification results in a net decrease in the fee for the new use or development as compared to the previous use or development, there shall be no refund of street impact fees previously paid. 3. An applicant may request that the City determine the amount of the required street impact fee by reference to an independent fee calculation study for the applicant's development prepared by qualified professional traffic engineers and/or economists at the applicant's cost and submitted to the City Engineer. Any such study must show the traffic engineering and economic methodologies and assumptions used, including, but not limited to, those forms of documentation listed in Subsections (B)(3)(a) and (B)(3)(b) of this section and must be acceptable to the City pursuant to Subsection (B)(3)(c) of this section. a. Traffic engineering studies must include documentation of trip generation rates, trip lengths, any percentage of trips from the site that represent net additions to current trips from the site, the percentage of trips that are new trips as opposed to pass-by or divert-link trips, and any other trip data for the proposed land use. b. Economic studies must include documentation of any special factors that the applicant believes will reduce the traffic volumes otherwise attributable to the proposed land use. c. The City shall consider all such documentation and any independent fee calculation study submitted by the applicant, but shall not be required to accept any such study or documentation that the City deems to be inaccurate or unreliable and may request that the applicant submit additional or different documentation for consideration. Any independent fee calculation study submitted by an applicant may be accepted, rejected, or accepted with modifications by the City as the basis for calculating street impact fees. d. Upon acceptance, or acceptance with modifications, of an independent fee calculation study and documentation, the City shall use the following formulas to determine the street impact fee: New Lane Miles = [(One Way Average Daily Trips * Primary Trip Factor * Average Trip Length)/(6,000 Vehicles per Day per Lane)] Cost = New Lane Miles * $1,889,625.14 (from street impact fee study with inflationary adjustments) Street Impact Fee = Cost * .448 (representing the same 55.2% credit for expected state and federal highway funding and gas tax revenues used to calculate the fees in Table 3.24.050) where: "One way average daily trips" means one-half of the average daily trip ends on a weekday; and 111-21 10/2005 "Primary trip factor" means that percentage of average daily trips to or from the development that are primary trips, as opposed to pass-by or divert-link trips; and "Average trip length" means the average distance per trip traveled on public streets in the city. C. Payment of Street Impact Fee 1. An applicant for any of the permits or extensions listed in Subsection (A)(1) of this section shall pay the street impact fee required by this chapter to the City prior to the issuance of any such permit. 2. All funds paid by an applicant pursuant to this chapter shall be identified as street impact fees and shall be promptly deposited in the street impact fee fund described in Subsection D of this section. D. Street Impact Fee Funds 1. A single street impact fee fund is created and such fund shall be maintained in an interest bearing account. 2. Such fund shall contain only those street impact fees collected pursuant to this chapter and any interest which may accrue from time to time on such amounts. E. Use of Street Impact Fee Funds. The monies in the street impact fee fund shall be used only: 1 To acquire land for and/or acquire or construct any improvements to the major street system anywhere within the city; or 2 To pay debt service on any portion of any current or future general obligation bond issue or revenue bond issue used to finance improvements to the city's major street system, including, without limitation, any such portions of the City's 1995 general obligation bond issue; or 3 As described in Sections 3.24.090 or 3.24.1 OO(G). F. Exemptions from Street Impact Fee 1. The following types of development shall be exempted from payment of the street impact fee: a. Alterations or expansions of existing buildings where the use is not changed, no additional residential units are created, and no additional vehicle trips will be produced over and above those produced by the existing use; b. Construction of accessory buildings or structures that will not produce additional vehicle trips over and above those produced by the primary building or land use; c. The replacement of a destroyed or partially destroyed building or structure with a new building or structure of the same size and use where no additional vehicle trips will be produced over and above those produced by the original building or structure; d. The installation or replacement of a mobile home on a lot or a mobile home site when a street impact fee for such lot or site has previously been paid pursuant to this chapter or where a mobile home legally existed on such site on or prior to the effective date of this chapter; 111-22 10/2005 e. Any other type of development for which the applicant can demonstrate that the proposed land use and development will produce no more vehicle trips from such site over and above the trips from such site prior to the proposed development, or for which the applicant can show that a street impact fee for such site has previously been paid in an amount that equals or exceeds the street impact fee that would be required by this chapter for such development. 2. Any such claim for exemption must be made no later than the time when the applicant applies for the first permit or a type listed in Subsection (A)(1) of this section for the proposed development, and any claim for exemption not made at or before that time shall have been waived. 3. The City Manager or his designee shall determine the validity of any claim for exemption pursuant to the criteria set forth in Subsection (F)(1) of this section. TABLE 3.24.050 STREET IMPACT FEE SCHEDULE TYPE OF DEVELOPMENT STREET IMPACT FEE RESIDENTIAL Single-Family Detached $1,745.64 per unit Multi-Family Dwelling $1,183.17 per unit Mobile Home $ 880.22 per unit Hotel/Motel $1,588.74 per room OFFICE PER 1,000 SQUARE FEET General Office Building $3,034.39 Medical Office $5,516.18 COMMERCIAL PER 1,000 SQUARE FEET Retail under 50,000 square feet $4,939.33 Retail between 50,000 and 99,999 square feet $5,194.93 Retail between 100,000 and 199,999 square feet $4,894.40 Retail between 200,000 and 299,999 square feet $4,510.99 Retail 300,000 square feet and over $4,254.39 Building Material/Lumber $2,921.46 Convenience Store $10,684.40 Discount Store $5,037.17 Drive-In Bank $7,680.07 Fast-Food Restaurant $9,151.78 Furniture Store $ 311.52 Movie Theater $5,587.32 New Car Sales $3,440.65 Nursery/Garden Center $2,590.97 Quality Restaurant $6,930.23 Others not specified $4,939.33 111-23 10/2005 STREET IMPACT FEE SCHEDULE TYPE OF DEVELOPMENT STREET IMPACT FEE INDUSTRIAL PER 1,000 SQUARE FEET General Light Industrial $1.273.95 Manufacturing $ 704.57 Mini-Warehouse $ 478.59 Warehouse $ 891.07 INSTITUTIONAL PER 1,000 SQUARE FEET Elementary School $ 148.02 High School $ 312.81 University $1.050.94 Day-Care Center $1,088.43 Hospital $1,920.30 Nursing Home $ 613.79 Church/Synagogue $1,066.72 RECREATION Golf Course $6,068.78 per hole Park $180.58 per acre 'Compiler's Note: The Street Impact Fees listed in this formula shall be adjusted annually as per 3.24. 110.K. (Ord. 1633 S1, 2005; Ord. 1471 S 4, 1998; Ord. 1464 S 1, 1998; Ord. 1418 S 3, 1996; Ord. 1414 S 1 (part), 1996) 3.24.060 Fire Protection Impact Fees A. Imposition of Fire Protection Impact Fees 1. On or after March 23, 1996, any person who seeks to obtain: a. A building permit; or b. Any other permit that will result in construction that will generate demand for fire protection services; or c. Any extension of any such permit that was issued before the effective date of this chapter, is required to pay a fire protection impact fee in the amount specified in this chapter. 2. No permits of the types described in Subsection (A)( 1) of this section shall be issued until the fire protection impact fee described in this chapter has been paid, unless the development for which the permit is sought is exempted by Subsection F of this section. B. Computation of Amount of Fire Protection Impact Fee 1. An applicant required by this chapter to pay a fire protection impact fee may choose to have the amount of such fee determined pursuant to either Subsection (B)(2) or (B)(3) of this section. The amount of the fee calculated pursuant to either Subsection (B)(2) or (B)(3) of this section shall be subject to the following adjustments: a. For the first expansion of an existing nonresidential building, the amount calculated shall not include the amount calculated for the 11I.24 10/2005 expansion of up to thirty percent as compared with its size on February 22, 1996, or two thousand square feet, whichever is less. b. Beginning May 18, 2005, until further amended, the fee shall be eighty percent (80%) of the amount calculated 2. Unless an applicant requests that the City determine the amount of such fee pursuant to Subsection (B)(3) of this section, the City shall determine the amount of the required fire protection impact fee by reference to Table 3.24.060. a. If the type of development that a permit is applied for is not listed in Table 3.24.060, then the City shall use the fee applicable to the most nearly comparable type or land use in the table. b. If the type of development that a permit is applied for includes a mix of those uses listed in Table 3.24.060, then the fee shall be determined by adding up the fees that would be payable for each use if it were a freestanding use pursuant to Table 3.24.060. c. If the applicant is applying for an extension of a permit issued previously, then the fee shall be the net increase between the fee applicable at the time of the current permit application and any fire protection impact fee previously paid pursuant to this chapter for the same structure. In the event that the fee applicable at the time of the current permit application is lower than the fire protection impact fee previously paid pursuant to this chapter for the same structure, there shall be no refund of fire protection impact fees previously paid. d. If the applicant is applying for a permit to allow a change of use or for the expansion, redevelopment, or modification of an existing development, the fee shall be based on the net increase in the fee for the new use as compared to the previous use. In the event that the proposed change of use, expansion, redevelopment, or modification results in a net decrease in the fee for the new use or development as compared to the previous use or development, there shall be no refund of fire protection impact fees previously paid. 3. An applicant may request that the City determine the amount of the required fire protection impact fee by reference to an independent fee calculation study for the applicant's development prepared at the applicant's cost by qualified professional fire protection experts and/or economists and submitted to the City Fire Chief. Any such study shall be based on the same service standards and unit costs for fire protection used in the fire impact fee study prepared by James Duncan and Associates dated October 1995 and as updated, and must document the economic methodologies and assumptions used. Any independent fee calculation study submitted by an applicant may be accepted, rejected, or accepted with modifications by the City as the basis for calculating fire protection impact fees. If such study is accepted or accepted with modifications as a more accurate measure of the demand for new fire protection facilities and equipment created by the applicant's proposed development than the applicable fee shown in Table 3.24.060, then the fire protection impact fee due under this chapter may be calculated according to such study. 111-25 1 0/2005 C. Payment of Fire Protection Impact Fees 1. An applicant required by this chapter to pay a fire protection impact fee shall pay such fee to the City prior to the issuance of any of the permits listed in Subsection (A)( 1) of this section. 2. All funds paid by an applicant pursuant to this chapter shall be identified as fire protection impact fees and shall be promptly deposited in the fire protection impact fee fund described in Subsection D of this section. D. Fire Protection Impact Fee Funds 1. A single fire protection impact fee fund is created and such fund shall be maintained in an interest bearing account. 2. Such fund shall contain only those fire protection impact fees collected pursuant to this chapter and any interest which may accrue from time to time on such amounts. E. Use of Fire Protection Impact Fee Funds. The monies in the fire protection impact fee fund shall be used only: 1 To acquire or construct fire protection improvements within the city; or 2 To pay debt service on any portion of any future general obligation bond issue or revenue bond issue used to finance the acquisition or construction of fire protection improvements within the city; or 3 As described in Sections 3.24.090 or 3.24.1 OO(G). F. Exemptions from Fire Protection Impact Fee 1. The following types of development shall be exempted from payment of the fire protection impact fee: a. Reconstruction, expansion, or replacement of a previously existing residential unit that does not create any additional residential units. b. Construction of unoccupied accessory units related to a residential unit. c. Projects that the applicant can demonstrate will produce no greater demand for fire protection from such land than existed prior to issuance of such permit. d. Projects for which a fire protection impact fee has previously been paid in an amount that equals or exceeds the fire protection impact fee that would be required by this chapter. 2. Any such claim for exemption must be made no later than the time when the applicant applies for the first permit of a type listed in Subsection (A)( 1) of this section for the proposed development, and any claim for exemption not made at or before that time shall have been waived. 3. The City Manager or his designee shall determine the validity of any claim for exemption pursuant to the criteria set forth in Subsection (F)(1) of this section. 111-26 10/2005 Table 3.24.060 FIRE PROTECTION IMPACT FEE SCHEDULE TYPE OF DEVELOPMENT FIRE PROTECTION IMPACT FEE RESIDENTIAL Single~Family Detached $178.61 per unit Single-Family Attached $149.99 per unit Duplex $112.49 per unit Multi-Family $ 81.90 per unit Mobile Home $ 81.90 per unit OFFICE/INSTITUTIONAL PER 1,000 SQUARE FEET Under 10,000 square feet $ 90.79 Between 10,000 and 49,999 square feet $174.66 50,000 square feet and over $350.31 COMMERCIAUHOTEL PER 1,000 SQUARE FEET Under 10,000 square feet $174.66 Between 10,000 and 49,999 square feet $266.43 Between 50,000 and 99,999 square feet $441.10 100,000 square feet and over $524.97 INDUSTRIAL PER 1,000 SQUARE FEET Under 10,000 square feet $174.66 Between 10,000 and 49,999 square feet $350.31 50,000 square feet and over $524.97 'Compiler's Note: The Fire Protection Impact Fees listed in this formula shall be adjusted annually as per 3.24. 110. K. (Ord. 1633 S 2,2005; Ord. 1471 S 5,1998; Ord. 1464 S 2,1998; Ord. 1418 S 4,1996; Ord. 1414 S 1 (part), 1996) 3.24.070 Water Impact Fees A. Imposition of Water Impact Fees 1. On or after March 23, 1996, any person who seeks to obtain a permit for connection to the city water system or any extension of such a permit issued before the effective date of this chapter, is required to pay a water impact fee in the amount specified in this chapter. 2. No permits for connection to the city water system shall be issued until the water impact fee described in this chapter has been paid, unless the development for which the permit is sought is exempted by Subsection F of this section. B. Computation of Amount of Water Impact Fee 1. An applicant required by this chapter to pay a water impact fee may choose to have the amount of such fee determined pursuant to either Subsection (B)(2) or (B)(3) of this section. The amount of the fee calculated pursuant to either Subsection (B)(2) or (8)(3) of this section shall be subject to the following adjustments: a. Beginning May 18, 2005, until further amended, the fee shall be eighty percent (80%) of the amount calculated. 111.27 10/2005 2. Unless an applicant requests that the City determine the amount of such fee pursuant to Subsection (B)(3) of this section, the City shall determine the amount of the required water impact fee by reference to Table 3.24.070. If the applicant is applying for a replacement for a water connection permit issued previously, then the fee shall be the net positive difference between the fee applicable at the time of the current permit application and any water impact fee previously paid pursuant to this chapter for the same structure. In the event that the fee applicable at the time of the replacement permit application is lower than the water impact fee previously paid pursuant to this chapter for the same structure, there shall be no refund of water impact fees previously paid. 3. An applicant may request that the City determine the amount of the required water impact fee by reference to an independent fee calculation study for the applicant's development prepared at the applicant's cost by a professional engineer and/or economist and submitted to the City Public Service Director. Any such study shall be based on the same service standards and unit costs used in the water and wastewater impact fee study prepared by James Duncan and Associates dated October 1995, and as updated, and must document the economic methodologies and assumptions used. Any independent fee calculation study submitted by an applicant may be accepted, rejected, or accepted with modifications by the City as the basis for calculating water impact fees. If such study is accepted, or accepted with modifications, as a more accurate measure of the demand for new water facilities created by the applicant's proposed development than the applicable fee shown in Table 3.24.070, then the water impact fee due under this chapter may be calculated according to such study. C. Payment of Water Impact Fee 1. An applicant required by this chapter to pay a water impact fee shall pay such fee to the City prior to the issuance of a water connection permit. 2. All funds paid by an applicant pursuant to this chapter shall be identified as water impact fees and shall be promptly deposited in the water impact fee fund described in Subsection D of this section. D. Water Impact Fee Funds 1. A single water impact fee fund is created and such fund shall be maintained in an interest bearing account. 2. Such fund shall contain only those water impact fees collected pursuant to this chapter and any interest which may accrue from time to time on such amounts. E. Use of Water Impact Fee Funds. The monies in the water impact fee fund shall be used only: 1. To acquire or construct improvements to the city water system; or 2. To pay debt service on any portion of any future general obligation bond issue or revenue bond issue used to finance improvements to the city water system; or 3. As described in Sections 3.24.090 or 3.24.1 OO(G). F. Exemptions from Water Impact Fees 1. The following types of development shall be exempted from payment of the water impact fee: 111-28 10/2005 a. Alteration or expansion of an existing building that does not require an additional or larger water tap; b. Replacement of a building or structure of the same size that does not require an additional or larger water tap; c. The location of mobile home on a site for which a water impact fee was previously paid, and that does not require an additional or larger water tap. 2. The installation of fire lines for fire protection shall be exempted from payment of the water impact fee. 3. Any such claim for exemption must be made no later than the time when the applicant applies for the first permit of a type listed in Subsection (A)(1) of this section for the proposed development, and any claim for exemption not made at or before that time shall have been waived. 4. The City Manager or his designee shall determine the validity of any claims for exemption pursuant to the criteria set forth in Subsections (F)(1) and (F)(2) of this section. Table 3.24.070 WATER IMPACT FEE SCHEDULE SIZE OF WATER METER COST PER METER 3/4 inch $ 2,103.84 1 inch $ 5,259.61 1 Y2 inch $ 10,519.22 2 inch $ 16.830.75 3 inch $ 33,661.50 4 inch $ 52,596.10 6 inch $105,192.20 8 inch $168,307.52 * Compiler's Note: The Cost Per Meter Fees listed in this formula shall be adjusted annually as per 3.24. 11 OX (Ord. 1633 S 3,2005; Ord. 1471 S 7, 1998; Ord. 1464 S 3, 1998; Ord. 1418 S 5, 1996; Ord. 1414 S 1 (part), 1996) 3.24.080 Wastewater Impact Fees A. Imposition of Wastewater Impact Fees 1. On or after March 23, 1996, any person who seeks to obtain a permit for connection to the city wastewater system or any extension of such a permit issued before the effective date of this chapter is required to pay a wastewater impact fee in the amount specified in this chapter. 2. No permits for connection to the city wastewater system shall be issued until the wastewater impact fee described in this chapter has been paid, unless the development for which the permit is sought is exempted by Subsection F of this section. B. Computation of Amount of Wastewater Impact Fee 1. An applicant required by this chapter to pay awastewater impact fee may choose to have the amount of such fee determined pursuant to either Subsection (B)(2) or (B)(3) of this section. The amount of the fee 111-29 10/2005 calculated pursuant to either Subsection (B)(2) or (B)(3) of this section shall be subject to the following adjustments: Beginning May 18, 2005, until further amended, the fee shall be eighty percent (80%) of the amount calculated. 2. Unless an applicant requests that the City determine the amount of such fee pursuant to Subsection (B)(3) of this section, the City shall determine the amount of the required wastewater impact fee by reference to Table 3.24.080. If the applicant is applying for a replacement for a wastewater connection permit issued previously, then the fee shall be the net positive difference between the fee applicable at the time of the current permit application and any wastewater impact fee previously paid pursuant to this chapter for the same structure. In the event that the fee applicable at the time of the replacement permit application is lower than the wastewater impact fee previously paid pursuant to this chapter for the same structure, there shall be no refund of wastewater impact fees previously paid. 3. An applicant may request that the City determine the amount of the required wastewater impact fee by reference to an independent fee calculation study for the applicant's development prepared at the applicant's cost by a professional engineer and/or economist and submitted to the City Public Service Director. Any such study shall be based on the same service standards and unit costs used in the water and wastewater impact fee study prepared by James Duncan and Associates dated October 1995, and as updated, and must document the economic methodologies and assumptions used. Any independent fee calculation study submitted by an applicant may be accepted, rejected, or modified by the City as the basis for calculating wastewater impact fees. If such study is accepted or accepted with modifications as a more accurate measure of the demand for new wastewater facilities created by the applicant's proposed development than the applicable fee shown in Table 3.24.080, then the wastewater impact fees due under this chapter shall be calculated according to such study. C. Payment of Wastewater Impact Fee 1. An applicant required by this chapter to pay a wastewater impact fee shall pay such fee to the City prior to the issuance of a wastewater connection permit. 2. All funds paid by an applicant paid pursuant to this chapter shall be identified as wastewater impact fees and shall be promptly deposited in the wastewater impact fee fund described in Subsection D of this section. D. Wastewater Impact Fee Funds 1. A single wastewater impact fee fund is created and such fund shall be maintained in an interest bearing account. 2. Such fund shall contain only those wastewater impact fees collected pursuant to this chapter and any interest which may accrue from time to time on such amounts. E. Use of Wastewater Impact Fee Funds. The monies in the wastewater impact fee fund shall be used only: 1. To acquire or construct improvements to the city wastewater system; or 111.30 10/2005 2. To pay debt service on any portion of any future general obligation bond issue or revenue bond issue used to finance improvements to the city wastewater system; or 3. As described in Section 3.24.090 or Section 3.24.1 OO(G). F. Exemptions from Wastewater Impact Fees 1. The following types of development shall be exempted from payment of the wastewater impact fee: a. Alteration or expansion of an existing building that does not require an additional or larger water tap; b. Replacement of a building or structure of the same size that does not require an additional or larger water tap; c. The location of mobile home on a site for which a wastewater impact fee was previously paid and that does not require an additional or larger water tap; 2. Any such claim for exemption must be made no later than the time when the applicant applies for the first permit of a type listed in Subsection (A)(1) of this section for the proposed development, and any claim for exemption not made at or before that time shall have been waived. 3. The City Manager or his designee shall determine the validity of any claim for exemption pursuant to the criteria set forth in Subsection (F)(1) of this section. Table 3.24.080 WASTEWATER IMPACT FEE SCHEDULE SIZE OF WATER METER COST PER METER 5/8 or 3/4 inch $ 2,649.05 1 inch $ 6,623.12 1 1/4 inch $ 9,272.17 1 Y2 inch $ 13,245.26 SIZE OF WATER METER COST PER METER 2 inch $ 21,192.41 3 inch $ 42,384.83 4 inch $ 66,226.29 6 inch $132,452.59 8 inch $211,924.14 * Compiler's Note: The Cost Per Meter Fees listed in this formula shall be adjusted annually as per 3.24. 110.K. (Ord. 1633 S 4,2005; Ord. 1471 S 7, 1998; Ord. 1464 S 4, 1998; Ord. 1418 S 6, 1996; Ord. 1414 S 1 (part), 1996) 3.24.090 Refunds of Development Impact Fees Paid Refunds of development impact fees shall be made only in the following instances and in the following manner: 11I-31 1 0/2005 A. Upon application to the Impact Fee Coordinator by the applicant, the City shall refund the development impact fee paid if capacity is available and service is denied. B. 1. Upon application to the Impact Fee Coordinator by the applicant, the City shall refund the development impact fee paid and not expended or encumbered if the City, after collecting the fee when service is not available, has failed to encumber the fee or commence construction within ten years from the date the development impact fee was paid. In determining whether development impact fees have been expended or encumbered, fees shall be considered encumbered on a first-in, first-out (FIFO) basis. 2. When the right to a refund exists due to a failure to encumber development impact fees, the City shall provide written notice of entitlement to a refund to the applicant who paid the development impact fee at the address shown on the application for development approval, or to an applicant's successor in interest who has given the City notice of the transfer or assignment of the right or entitlement to a refund and who has provided the City with a mailing address. The City shall also publish such notice within thirty days after the expiration of the ten year period from the date development impact fee was paid. The published notice shall contain the heading "Notice of Entitlement to Development Impact Fee Refund." C. If an applicant has paid a development impact fee required by this chapter and has obtained any of the types of permits or extensions listed in Sections 3.24.050 (A)(1), 3.24.060 (A)(1), 3.24.070 (A)(1), or 3.24.080(A)(1), and the permit or extension for which the fee was paid later expires without the possibility of further extension, then the applicant who paid such fee shall be entitled to a refund of the fee paid, without interest. In order to be eligible to receive such refund, the applicant who paid such fee shall be required to submit an application for such refund within thirty days after the expiration of the permit or extension for which the fee was paid. D. A refund application shall be made to the Impact Fee Coordinator within one year from the date such refund becomes payable under Subsections A and B of this section, or within one year from the date of publication of the notice of entitlement of a refund under Subsection B of this section, whichever is later. Any refund not applied for within said time period shall be deemed waived. E. A refund application shall include information and documentation sufficient to permit the Impact Fee Coordinator to determine whether the refund claimed is proper and, if so, the amount of such refund. F. A refund shall include a pro rata share of interest actually earned on the unused or excess development impact fee paid. G. All refunds shall be paid within sixty days after the Impact Fee Coordinator determines that such refund is due. (Ord. 1418 S 7, 1996; Ord. 1414 S 1 (part), 1996) 3.24.100 Credits Against Development Impact Fees A. After the effective date of this chapter, all mandatory or voluntary land or easement dedications for street, fire protection, water, or wastewater improvements, and all mandatory or voluntary acquisition or construction of improvements to the major street system or the city fire protection, water, or wastewater systems by an applicant in connection with a proposed development shall result in a pro rata credit against the development impact fee for the same type of service or facility otherwise due for such development, except that no such credit shall be awarded for: 111-32 10/2005 1. Projects or land dedications not listed on the impact fee capital improvements program; or 2. Land dedications for, or acquisition or construction of, project-related improvements as defined in Section 3.24.040(G) or Section 3.24.040; or 3. Any voluntary land or easement dedications not accepted by the City; or 4. Any voluntary acquisition or construction of improvements not approved in writing by the City prior to commencement of the acquisition or construction. B. In order to obtain a credit against development impact fees otherwise due, an applicant must submit a written offer to dedicate to the City specific parcels of qualifying land or easements, or to acquire or construct specific improvements to the major street system or the City fire protection, water, or wastewater systems in accordance with all applicable State or City design and construction standards, and must specifically request a credit against such development impact fees. Such written request must be made on a form provided by the City, must contain a statement under oath of the facts that qualify the applicant to receive a credit, must be accompanied by documents evidencing those facts, and must be filed not later than the initiation of construction of improvements or the acceptance by the City of land dedications, or the applicant's claim for the credit shall be waived. The granting of credit shall be approved by the City Commission. C. The credit due to an applicant shall be calculated and documented as follows: 1- Credit for qualifying land or easement dedications shall, at the applicant's option, be valued at: a. One hundred percent of the most recent assessed value for such land as shown in the records of the City Assessor; or b. That fair market value established by a private appraiser acceptable to the City in an appraisal paid for by the applicant. 2. In order to receive credit for qualifying acquisition or construction of street, fire protection, water, or wastewater improvements, the applicant shall submit complete engineering drawings, specifications, and construction cost estimates to the City. The City shall determine the amount of credit due based on the information submitted, or, if it determines that such information is inaccurate or unreliable, then on alternative engineering or construction costs acceptable to the City. D. Approved credits shall become effective at the following times: 1. Approved credit for land or easement dedications shall become effective when the land has been conveyed to the City in a form acceptable to the City, and at no cost to the City, and has been accepted by the City Commission. When such conditions have been met, the City shall note that fact in the credit record maintained by the City Finance Department. Upon request of the credit holder, the City shall send the credit holder a letter stating the credit balance available to him (or her). 2. Approved credits forthe acquisition or construction of street, fire protection, water, or wastewater improvements shall generally become effective when: 11I.33 10/2005 -- a. All required construction has been completed and has been accepted by the City; and b. A suitable maintenance and warranty bond has been received and approved by the City; and c. All design, construction, inspection, testing, bonding, and acceptance procedures have been completed in compliance with all applicable City and State procedures. However, approved credits for the construction of improvements may become effective at an earlier date if the applicant posts security in the form of a performance bond, irrevocable letter of credit, or escrow agreement, and the amount and terms of such security are accepted by the City. At a minimum, such security must be in the amount of the approved credit or an amount determined to be adequate to allow the City to construct the improvements for which the credit was given, whichever is higher. When such conditions have been met, the City shall note that fact in the credit record maintained by the City Finance Department. Upon request of the credit holder, the City shall also send the credit holder a letter stating the credit balance available to him (or her). E. Approved credits may be used to reduce the amount of development impact fees due from any proposed development for the same type of service or facility for which the applicant dedicated land or acquired or constructed improvements until the amount of the credit is exhausted. Each time a request to use credit from a mandatory or voluntary dedication, acquisition, or construction is presented to the City, the City shall reduce the amount of the development impact fee of the same type otherwise due from the applicant and shall note in the city records the amount of credit remaining, if any. In the case of a mandatory dedication, acquisition, or construction, any credit in excess of the amount of the development impact fee otherwise due under this chapter shall be deemed excess credit that is remaining and available for use by the applicant. In the case of a voluntary dedication, acquisition, or construction, any credit in excess of the amount of the development impact fee of the same type and applicable to the project, as shown in Tables 3.24.050, 3.24.060, 3.24.070, or 3.24.080, shall be deemed excess credit that is remaining and available for use by the applicant. Upon request of the credit holder, the City shall also send the credit holder a letter stating the amount of credit remaining to him (or her). F. Approved credit shall only be used to reduce the amount of development impact fees of the same type otherwise due under this chapter and shall not be paid to the applicant in cash or in credit against any development impact fees for a different type of facility or service or against any other monies due from the applicant to the City, except as described in Subsection G of this section. G. If the amount of approved credit for a mandatory dedication, acquisition, or construction exceeds the amount of the development impact fees of the same type otherwise due under this chapter, the applicant may request in writing that the City provide for reimbursement of any excess credit to the applicant in cash. Such written request must be filed not later than the initiation of construction of improvements, or the acceptance by the City of land dedications, or the applicant's claim shall be waived. Upon receipt of such a written request, the City may, at its discretion: 111-34 10/2005 1. Arrange for the reimbursement of such excess credit from the impact fee fund for the same type of service or facility from development impact fees paid by others; 2. Arrange for the reimbursement of such excess credit through the issuance of a promissory note payable in not more than ten years and bearing interest equal to the interest rate paid by the City for its long-term debt; or 3. Reject the request for cash and provide credit. Such excess credit shall be valued at one hundred percent of actual developer costs for the excess improvements, or at the actual appraised value of such excess improvements, at the City's option. H. Credit may be transferred from one holder to another by any written instrument clearly identifying the credit issued under Subsection C of this section that is to be transferred, provided that such instrument is signed by both the transferror and transferee, and that the document is delivered to the City for registration of the change in ownership. I. In the event that land is annexed into the city from Gallatin County after the effective date of this chapter, and that road or fire impact fees have been previously paid to the County at the time of subdivision or minor subdivision of such land, an applicant proposing a development on the land may request in writing a credit against the street impact fee equal to the amount of any road impact fee paid to the County for the same land and may also request a credit against the fire protection impact fee equal to the amount of any fire protection impact fee paid to the County for the same land. Such written request must be filed not later than the time when an applicant applies for the first permit of a type listed in Sections 3.24.050(A)(1) or 3.24.060(A)(1) that creates an obligation to pay the type of development impact fee against which the credit is requested, or the applicant's claim shall be waived. (Ord. 1471 S 8,1998; Ord. 1418 S 8,1996; Ord. 1414 S 1 (part), 1996) 3.24.110 Miscellaneous Provisions A. Interest earned on monies in any impact fee fund shall be considered part of such fund and shall be subject to the same restrictions on use applicable to the impact fees deposited in such fund. B. No monies from any impact fee fund shall be spent for periodic or routine maintenance of any facility of any type or to cure deficiencies in public facilities existing on the effective date of this chapter. C. Nothing in this chapter shall restrict the City from requiring an applicant to construct reasonable project improvements required to serve the applicant's project, whether or not such improvements are of a type for which credit is available under Section 3.24.100. D. The City shall maintain accurate records of the development impact fees paid, including the name of the person paying such fees, the project for which the fees were paid, the date of payment of each fee, the amounts received in payment for each fee, and any other matters that the City deems appropriate or necessary to the accurate accounting of such fees, and such records shall be available for review by the public during city business hours. E. At least once during each fiscal year of the City, the City Administrative Services Director shall present to the City Commission a proposed capital improvements program for the major street system, the city fire protection system, and the city water and wastewater systems, and such capital improvements program shall assign monies from each impact fee fund to specific projects and related expenses for improvements to the type of facilities or services for which the fees in that fund 111-35 10/2005 were paid. Any monies, including any accrued interest, not assigned to specific projects within such capital improvements program and not expended pursuant to Sections 3.24.090 or 3.24.1 OO(G) shall be retained in the same impact fee fund until the next fiscal year. The Impact Fee Capital Improvements Program shall be adopted by the City Commission as a supplemental document to the city budget. The Impact Fee Capital Improvements Program shall anticipate project expenditures and fund revenues for a five year period. The individual fee funds shall maintain a positive fiscal balance. The program may be amended by a majority vote of the City Commission. The City Manager shall adopt and revise, as needed, an administrative impact fee manual to carry out the purposes of this chapter. F. The City shall be entitled to retain not more than two percent of the development impact fees collected as payment for the expenses of collecting the fee and administering this chapter. In the case of refunds of development impact fees under Section 3.24.090 (B), the City shall be entitled to retain not more than an additional two percent of the development impact fee payment made by the applicant as payment for the expenses of processing the reimbursement request. G. If a development impact fee has been calculated and paid based on a mistake or misrepresentation, it shall be recalculated. Any amounts overpaid by an applicant shall be refunded by the City to the applicant within thirty days after the City's acceptance of the recalculated amount, with interest at the rate of five percent per annum since the date of such overpayment. Any amounts underpaid by the applicant shall be paid to the City within thirty days after the City's acceptance of the recalculated amount, with interest at the rate of five percent per annum since the date of such underpayment. In the event the underpayment is caused by an error attributed solely to the City, the applicant shall pay the recalculated amount without interest. In the case of an underpayment to the City, the City shall not issue any additional permits or approvals for the project for which the development impact fee was previously paid until such underpayment is corrected; and if amounts owed to the City are not paid within such thirty day period, the City may also repeal any permits issued in reliance on the previous payment of such development impact fee and refund such fee to the then current owner of the land. H. In order to promote the economic development of the city and the provision of affordable housing in the city, the City Commission may agree to pay some or all of the development impact fees imposed on a proposed development by this chapter from other funds of the city that are not restricted to other uses. Any such decision to pay development impact fees on behalf of an applicant shall be at the discretion of the City Commission and shall be made pursuant to goals and objectives previously adopted by the City Commission to promote economic development and/or affordable housing. I. Any determination made by any official of the city charged with the administration of any part of this chapter may be appealed to the Development Impact Fees Review Committee by filing: 1. A written notice of appeal on a form provided by the City; 2. A written explanation of why the appellant feels that a determination was in error; and 3. An appeal fee of one hundred eighty dollars with the Impact Fee Coordinator within ten days after the determination for which the appeal is being filed. III ~36 1 0/2005 The Development Impact Fees Review Committee shall meet to review the appeal within thirty business days of the date the written appeal was presented to the Impact Fee Coordinator. If the appellant is dissatisfied with the decision of the Development Impact Fees Review Committee, the appellant may appeal the decision to the City Commission by filing a written request with the Clerk of the Commission within ten business days of the Committee's decision. At the regular meeting following the filing of the appeal, the City Commission shall fix a time and place for hearing the appeal; and the Clerk of the Commission shall mail notice of the 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 such notice given by the City Commission. The determination of the City Commission shall be final. If the City Commission concludes that all or part of a determination made by an official of the city charged with the administration of any part of this chapter was in error, then the appeal fee described above shall be returned to the appellant. J. The development impact fees described in this chapter and the administrative procedures and manual of this chapter shall be updated at least once every three fiscal years to ensure that: 1. The demand and cost assumptions underlying such fees are still valid; 2. The resulting fees do not exceed the actual cost of constructing improvements that are of the type for which the fee was paid and that are required to serve new development; 3. The monies collected or to be collected in each impact fee fund have been, and are expected to be, spent for improvements of the type for which such fees were paid; and 4. That such improvements will benefit those developments for which the fees were paid. K. The development impact fees shown in Tables 3.24.050, 3.24.060, 3.24.070, and 3.24.080 shall be adjusted annually to reflect the effects of inflation on those costs for improvements set forth in the impact fee studies. Beginning on January 1, 1999, and on January 1 st of each following year unless and until the fees in Tables 3.24.050, 3.24.060, 3.24.070, and/or 3.24.080 are revised or replaced, each fee amount set forth in each such table shall be adjusted by multiplying such amount by a fraction, the numerator of which is the United States Consumer Price Index for all Urban Consumers for All Items - Source: U.S. Department of Labor, Bureau of Labor Statistics for the area for the most recent period for which figures are available, and the denominator of which is Consumer Price Index for All Items for the same area for the period one year prior to the period reflected in the numerator. Such adjustments in such fees shall become effective immediately upon calculation by the City and shall not require additional action by the City Commission to be effective. L. Violation of this chapter shall be a misdemeanor and shall be subject to those remedies provided in Bozeman Municipal Code Section 1.16.010. Knowingly furnishing false information to any official of the city charged with the administration of this chapter on any matter relating to the administration of this chapter, including without limitation the furnishing of false information regarding the expected size, use, or traffic impacts from a proposed development, shall be a violation of this chapter. In addition to, or in lieu of, any criminal prosecution, the City or any applicant for a permit of the types described in Sections 3.24.050(A)(1), 111-37 10/2005 3.24.060(A)(1), 3.24.070(A)(1), or 3.24.080(A)(1) shall have the right to sue in civil court to enforce the provisions of this chapter. M. The section titles used in this chapter are for convenience only and shall not effect the interpretation of any portion of the text of this chapter. N. Any judicial action or proceeding to attack, review, set aside, or annul the reasonableness, legality, or validity of any development impact fee must be filed and service of process effected within ninety days following the date of imposition of the fee or the final determination of the City Commission, whichever is the later. (Ord. 1471 S 9,1998; Ord. 1418 S 9,1996; Ord. 1414 S 1 (part), 1996) 111-38 10/2005 Chapter 3.28 ADVERTISEMENT SPACE ON MUNICIPAL PROPERTY Sections: 3.28.010 Legislative Findings 3.28.020 Application 3.28.030 Advertising Standards 3,28.040 Exemption From Uniform Development Sign Code Provisions 3.28.010 Legislative Findings The City Commission of the City of Bozeman, Montana finds that: A. The selling of advertisement space on municipal vehicles, equipment, solid waste containers, and other property will bring in needed revenue and will assist in relieving the tax burden of Bozeman citizens. B. The City of Bozeman has and will continue to have vehicles, equipment, solid waste containers, and other property suitable for advertisement space. C. It is appropriate to sell advertisement space from time to time on specific municipal property. D. The vehicles, equipment, solid waste containers, and other property to be used for advertisement space are not public forums and therefore all advertisement will be commercial in nature. E. Limiting advertisement only to commercial advertisement maintains a position of neutrality on political and religious issues; protects municipal property from vandalism and destruction; prevents a reduction of income that occurs when political and religious messages are utilized; and prevents the violation of the establishment clause. 3.28.020 Application A. Any person seeking to commercially advertise on Bozeman property must submit an application with the proposed advertisement to the City Manager for approval to ensure compliance with this chapter, and must enter into an agreement acceptable to the City. The term of the agreement shall not exceed one hundred eighty days. B. The application must contain a full advertising graphic design in sufficient detail to determine content and final general appearance, including the scaled location of the advertisement on the subject property. C. The City Manager shall reject an application that is incomplete, that does not comply with the standards set forth in Section 3.28.030, or when there are no appropriate advertising space available. 3.28.030 Advertising Standards A. The subject matter of all advertisement shall be limited to speech that proposes a commercial transaction. B. Prohibited advertising copy and graphics: 1. Advertisement that is unlawful or relates to illegal activity. 2 Advertisement that is obscene or would be in violation of MCA Section 45-8-206, Public Display or Dissemination of Obscene Material to Minors. 3. Advertising of alcohol or tobacco products. 4. Advertising of commercial advertisements by political candidates for public office and advertisements concerning ballot issues. 111-39 10/2005 ----- 5. Advertising of contraception products or hygiene products of an intimate personal nature. 6. Advertising of products or services with sexual overtones such as escort services or establishments featuring X-rated or pornographic movies or products. 7. Advertisement that depicts violence and/or anti-social behavior. 8. Advertisement that is false, misleading, or deceptive. 9. Advertisement using threatening, obscene, profane, vulgar, or abusive language. 10. Advertisement that holds up individuals or groups of people to public ridicule, derision, or embarrassment. 11. Advertisement that supports or opposes a candidate, issue, or cause or which advocates or opposes a religion, denomination, religious creed, tenet, or belief. 12. Advertisements may not be placed on park or trail benches or picnic tables that currently contain "In Memoriam" plaques. 13. No advertisements shall be placed on the exterior of any city-owned structures. C. The applicant and the business or person represented by the applicant must be in compliance with all city ordinances and laws. 3.28.040 Exemption From Uniform Development Sign Code Provisions Any advertisement installed under this chapter is exempt from complying with the provisions of the Uniform Development Code (UDC) under Title 18 of this code relating to signs. 111-40 1 0/2005