§ 70-180. Exemptions and allowable credits.

(a)

The following development activities are exempt from payment of the impact fee:

(1)

Alterations or expansion of an existing building where no additional dwellings are created, where the use of such building is not changed, and where no additional public school enrollment will be generated over and above the number produced by the existing use.

(2)

The construction of accessory buildings or structures which will not produce additional public school enrollment over and above that generated by the principal building or use of the land.

(3)

The replacement of a legally permitted dwelling in use on or after May 1, 1986, provided that no additional public school enrollment will be generated over and above that produced by the original use of the land.

(4)

Beginning on or after May 18, 2000, any dwelling that is located in any development designated and operated as a Community for Older Persons, in compliance with the terms and provisions of the Federal Fair Housing Act, Title VIII of the Civil Rights Act of 1968, as amended by the Fair Housing Amendments Act of 1988 and the Housing for Older Persons Act of 1995, 42 U.S.C. §§ 3601-3619, and that prohibit any person under the age of 18 years from residing within any dwelling on the property as a permanent resident, as evidenced by a recorded declaration of covenants and restrictions not subject to revocation or amendment for a period of at least 30 years from the date of recording. Said covenants and restrictions shall run with the land. In the event the covenants and restrictions are breached, or are amended or otherwise modified, so that any person under the age of 18 is allowed to reside as a permanent resident in any dwelling receiving a housing for older persons exemption, the district may give notice of the breach, amendment or modification, to the owners of the dwellings located in that community for older persons, and give them the opportunity to cure the breach or restore the age restriction requirement to the covenants and restrictions, as applicable, within 60 days of the notice being mailed (the "cure"). If the cure is not implemented within the said 60-day period, then the impact fee shall be due for all dwellings within that community for older persons. In that event, the owners of all dwellings within the community for older persons shall be provided notice of the amount of impact fee due, and shall be given six months to pay the impact fee in the amount as is in effect at the time of the notice being given of the amount due and a notice of the amount due shall be filed in the public records of the county. If the "cure" is not implemented the district may request that the county send such notice. If the district requests the county to send the notice, such request shall be in writing with documentation of the breach and failure to cure together with the name and address of any person to whom the notice shall be sent. Notices under this article shall be sent by certified mail, return receipt requested, to the last known address of the owner of each affected dwelling, by reference to the latest ad valorem tax records. Failure to pay impact fee when due shall result in the same penalties and follow the same procedures as set forth in section 70-177.

Any claim of exemption must be made prior to or simultaneously with an application for a building permit or permit for a dwelling.

(b)

Credits against the impact fee.

(1)

The value of all land dedications for educational purposes and all educational facilities improvements made, when required by or under color of law (including those required pursuant to F.S. § 380.06(16), with respect to a development of regional impact) shall be credited against the impact fee due for the development. The credits shall be determined in the manner prescribed in subsection (b)(3), below.

(2)

Any person may seek to obtain a credit against the impact fee by dedicating needed school sites or constructing educational facilities or other capital improvements, which are needed by the district and approved by the school board. The offer to make such a dedication must specifically request impact fee credits. Construction of all improvements must be in accordance with design standards and specifications prescribed by the applicable state law, administrative rule, or by policy of the school board. If the school board accepts the offer to dedicate, the value of the credits shall be determined as set forth in subsection (b)(3), below.

(3)

The following rules shall apply to the determination of the value of credits which are available to the owner under subsections (b)(1) and (b)(2), above:

a.

Credit for the dedication of land or interest therein shall be valued at:

1.

One hundred fifteen percent of the current assessed value for real property taxes of the land, as assessed by the county property appraiser; or

2.

By such other appropriate method as the school board may have accepted for particular land dedications or facility improvements made prior to the effective date of this article; or

3.

At the option of the owner, by fair market value established by at least two certified state appraisers acceptable to the school board.

b.

Credit for the dedication of land shall be provided when the land or interest therein has been conveyed to, and accepted by, the school board under the then current policy for the acceptance of dedicated or conveyed lands for this purpose.

c.

Credit for construction of educational facilities shall be provided only after the owner has submitted acceptable engineering drawings and specifications and construction cost estimates to the school board. The school board shall determine the amount of any credit for educational facility improvements, based upon either these cost estimates or upon alternative engineering criteria and construction cost estimates if the school board determines that such estimates submitted by the owner are either unreliable or inaccurate. The school board shall provide the owner and the county manager with a letter certifying the amount of the credit to be granted, the reason for the credit, and the legal description or other adequate description of the development to which the credit may be applied. The owner must sign and date a duplicate copy of such letter indicating his or her agreement to the terms of the letter. No credit shall be awarded unless the letter signed by the owner is returned to the school board and the county manager. The failure of the owner to sign, date, and return the letter within 60 days may be grounds for the nullification of the credit.

d.

Except as provided in subparagraph b., credit against impact fees otherwise due will not be provided until:

1.

The construction is completed and accepted by the school board or by the appropriate state agency, whichever is applicable;

2.

A suitable maintenance and warranty bond is received and approved by the school board, when applicable; and

3.

All design, construction, inspection, testing, bonding and acceptance procedures are in strict compliance with the then current requirements of the school board or the Florida Department of Education, when applicable, before completion of a specified educational facility if adequate assurances are given by the owner that the standards set out in subsection c. will be met and if the owner posts adequate security as provided below, for the costs for such construction. Security in the form of a payment and performance bond, an irrevocable letter of credit, an escrow agreement, or any other functionally equivalent security shall be posted with and approved by the school board. The amount of the adequate security shall be determined by the school board. If the building or improvement will not be constructed within one year of the acceptance of the offer by the school board, the amount of the adequate security may be increased in an amount as determined by the school board consistent with school board policy.

(4)

Credits may be transferable from one land development activity to another with the prior approval of the county.

(Ord. No. 97-7, § XIII, 5-15-97; Ord. No. 2000-26, § II, 8-17-00; Ord. No. 2005-01, § XI, 2-24-05; Ord. No. 2008-04, § I, 2-21-08)