1. Ordinance Enacting Impact Fees. The City Council has, by this Ordinance, approved an impact fee in accordance with the Impact Fee Analysis set forth in Exhibits “A” and “B”: Fire Impact Fee Facilities Plan/Impact Fee Analysis and the Police Impact Fee Facilities Plan/Impact Fee Analysis.

2. Elements. In calculating the impact fee, the City has included the construction costs, land acquisition costs, costs of improvements, fees for planning, surveying, and engineering services provided for and directly related to the construction of system improvements, debt service charges if the City might use impact fees as revenue stream to pay principal and interest on bonds or other obligations to finance the cost of system improvements, and professional services in preparing the impact fee facility plans and the impact fee analyses.

3. Notice and Hearing. Before approving the Ordinance, the City held a public meeting on March 15, 2016 to review the proposed impact fees, then also held a public hearing on April 19, 2016, and made copies of the Fire Impact Fee Facilities Plan/Impact Fee Analysis, the Police Impact Fee Facilities Plan/Impact Fee Analysis, and the Public Safety Impact Fee Ordinance available to the public in the Lindon City Offices located at 100 North, State Street, Lindon, Utah, and at the City’s public website at www.lindoncity.org, for at least ten (10) days before the date of the hearing, all in conformity with the requirements of Utah Code Annotated §§11-36a-504 and 10-9a-205. After the public hearing, the City Council adopted this Lindon City Public Safety Impact Fees Ordinance.

4. Previously Incurred Costs. To the extent that the new growth and development will be served by previously constructed improvements, the City’s impact fee may include public facility costs and bond costs related to the public safety facility improvements previously incurred by the City. These costs may include all projects included in the Fire Impact Fee Facilities Plan/Impact Fee Analysis and the Police Impact Fee Facilities Plan/Impact Fee Analysis which are under construction or completed but have not been utilized to their capacity, as evidenced by outstanding debt obligations.

5. Tax Credit. Property taxes have not been pledged as a source of revenue for the payment of bonds used to fund construction of the public safety facilities contemplated in the impact fee facilities plan. As such, property taxes have not been specifically identified in the impact fee analysis as a funding source. However, to the extent that the General Fund, or other Funds, which ultimately may include some property tax revenues, are shown to have been used to help pay for the construction of the public safety facilities, development activity will be entitled to an appropriate credit in relation to the property taxes actually used so as to ensure new users are not charged both an impact fee and property taxes.

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7. Development Credits. A developer, including a school district or a charter school, may receive a credit against, or a proportionate reimbursement of the Public Safety Impact Fee if the developer, school district, or charter school;

8. Impact Fees Accounting. The City will establish separate interest-bearing ledger accounts for each type of public facility for which an impact fee promulgated in accordance with the requirements of the Utah Impact Fees Act deposited in the appropriate ledger account. Interest earned on each fund or account shall be segregated to that account.

9. Reporting. At the end of each fiscal year, the City shall prepare a report on each fund or account generally showing the source and amount of all monies collected, earned and received by the fund or account and each expenditure from the fund or account.

10. Impact Fee Expenditures. The City may expend impact fees covered by the Impact Fees Ordinance only for system improvements that are of the specific public facility type for which the fee was collected.

11. Time of Expenditure. Impact fees collected pursuant to the requirements of this Impact Fees Ordinance are to be expended, dedicated or encumbered for a permissible use within six years of the receipt of those funds by the City, unless the City Council otherwise directs. For purposes of this calculation, the first funds received shall be deemed to be the first funds expended.

12. Extension of Time. The City may hold previously dedicated or unencumbered fees for longer than six years if it identifies in writing (i) an extraordinary and compelling reason why the fees should be held longer than six years and (ii) establishes an absolute date by which the fees will be expended.

13. Refunds. The City shall refund any impact fees paid by a developer, plus interest actually earned when (i) the developer does not proceed with the development activity and files a written request for a refund; (ii) the fees have not been spent or encumbered; and (iii) no impact has resulted. An impact that would preclude a developer from a refund from the City may include any impact reasonably identified by the City, including, but not limited to, the City having sized facilities and/or paid for, installed and/or caused the installation of facilities based, in whole or in part, upon the Developer’s planned development activity even though that capacity may, at some future time, be utilized by another development.

14. Other Impact Fees. To the extent allowed by law, the City Council may negotiate or otherwise impose impact fees and other fees different from those currently charged. Those charges may, in the discretion of the City Council, include, but not be limited to, reductions or increases in impact fees, all or part of which may be reimbursed to the developer who installed improvements related to and improving the services and/or facilities for which the impact fees are imposed.

15. Additional Fees and Costs. The Public Safety Impact Fees authorized hereby are separate from and in addition to user fees and other charges lawfully imposed by the City, and other fees and costs that may not be included as itemized component parts of the Impact Fee Schedule. In charging any such additional fees as a condition of development approval, the City recognizes that the fees must be a reasonable charge for the service provided.

16. Fees Effective at Time of Payment. Unless the City is otherwise bound by a contractual requirement, the impact fee shall be determined from the fee schedule in effect at the time of application for a building permit in accordance with the provisions of § 11.13.060 below.

17. Imposition of Additional Fee or Refund after Development. Should any developer undertake Development Activities such that the ultimate density or other impact of the development activity is not revealed to the City, either through inadvertence, neglect, a change in plans, or any other cause whatsoever, and/or the impact fee is not initially charged against all units or the total density within the development, the City shall be entitled to charge an additional impact fee to the developer or other appropriate person covering the density for which an impact fee was not previously paid.