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Agenda 06-06-23 Park Impact FeeThe City of Boynton Beach City Commission Agenda Tuesday, June 6, 2023, 5:30 PM City Hall Commission Chambers 100 E. Ocean Avenue Boynton Beach City Commission Ty Penserga, Mayor (At Large) Thomas Turkin, Vice Mayor (District III) Angela Cruz, Commissioner (District 1) Woodrow L Hay, Commissioner (District 11) Aimee Kelley, Commissioner (District IV) Daniel Dugger, City Manager Michael Cirullo, City Attorney Maylee De Jesus, City Clerk Park Impact Fee Extraordinary Circumstance Meeting #2 *Mission* To create a sustainable community by providing exceptional municipal services, in a financially responsible manner. M r'rM'"'f�� �Y✓i�+m"'"�f r:�"'��r,.�+"top '��aw"�� del, t www.boynton-beach.org 1 Informational items by Members of the City Commission. 2. Presentation A. Parks and Recreation Facilities Impact Fee Public Workshop and Extraordinary Circumstance Meeting Presentation Receive a presentation and report by the Consultants Inc., regarding their findings and City of Boynton Beach Parks and Recreation 3. Public Audience City's consultant, Raftelis Financial recommendations for an update to the Facilities Impact Fee. Individual Speakers Will Be Limited To 3 Minute Presentations (at the discretion of the Chair, this 3 minute allowance may need to be adjusted depending on the level of business coming before the City Commission). 4. Adjournment Notice If a person decides to appeal to any decision made by the City Commission with respect to any matter considered at this meeting, He/She will need a record of the proceedings and, for such purpose, He/She may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. (F.S. 286.0105) The City shall furnish appropriate auxiliary aids and services where necessary to afford an individual with a disability an equal opportunity to participate in and enjoy the benefits of a service, program, or activity conducted by the City. Please contact the City Clerk's office, (561) 742-6060 or (TTY) 1-800-955-8771, at least 48 hours prior to the program or activity in order for the City to reasonably accommodate your request. Additional agenda items may be added subsequent to the publication of the agenda on the City's web site. Information regarding items added to the agenda after it is published on the City's web site can be obtained from the office of the City Clerk. 2 W-11 Presentation 06/6/2023 Parks and Recreation Facilities Impact Fee Public Workshop and Extraordinary Circumstance Meeting Presentation Requested Action by Commission: Receive a presentation and report by the City's consultant, Raftelis Financial Consultants Inc., regarding their findings and recommendations for an update to the City of Boynton Beach Parks and Recreation Facilities Impact Fee. Explanation of Request: Executive Summary The purpose of an impact fee is to assign, to the extent practical, growth -related capital costs to the new development responsible for such costs. To the extent new population growth and associated development imposes identifiable capital costs to municipal services, equity and modern capital funding practices suggest the assignment of such cost to those new residents or system users responsible for such costs. The City of Boynton Beach (City) has recognized this capital funding strategy as being an appropriate method of funding the certain growth - related capital requirements of the City. This report addresses the impact fees associated with parks and recreation capital facilities. Raftelis Financial Consultants, Inc. (Raftelis) was retained to review and develop proposed fees, as appropriate. Based on the subsequent discussions in this section, the following table summarizes the City's existing to proposed impact fees for the single-family residential classification as follows: Existing and Proposed Parks and Recreation Impact Fees Existing Fees Proposed Fess Single Family, Detached or Attached $875.00 $2,560.00 Dwellings in Buildings Containing Two to 678.00 2,299.00 Four Units Multi -Family (Dwellings Containing Five or 595.00 1,914.00 More Units) 3 A comparison of the City's existing and proposed single-family residential impact fees levels to other local municipalities is shown below for informational purposes. The City's calculated impact fees are comparable to the impact fees charged by other Florida communities surveyed. Findings and Recommendations The following is a summary of our observations and recommendations following the investigations and analyses included in the preparation of this report: 1. The impact fees must be reasonably related to the cost of providing capital facilities / equipment needed to accommodate new growth. The impact fees collected must be used by the City to address the capital costs related to serving new development. Based on the information made available by the City, the proposed impact fees are intended to meet these Florida legal requirements. 2. Pursuant to Florida Statutes Section 163.31801, the City must provide notice no less than 90 days before the effective date of an ordinance or resolution imposing a new or increased impact fee. 3. Collection of the fee may not be required before the issuance of the building permit. 4. In compliance with Florida Statutes the City should collect and maintain revenue from the municipal fee in designated sub -accounts and use such fees on those facilities designated for each purpose. 5. The City should adopt the impact fees as proposed to ensure adequate funding sources are available to fund future service expansion projects needed to provide the identified level of service to new growth. 6. Pursuant to Florida Statutes Section 163.31801, the City must comply with the legal and procedural requirements for adopting a fee increase either based on the phasing requirements as detailed in the Statutes or through the extraordinary circumstance provisions outlined in the Statutes. 7. The fees developed within this report reflect recovery of identified costs though the City has discretion to phase-in or otherwise adopt less than the fully calculated fees. However, the adoption of fees less than the fully calculated rates should be applied to all land uses equally in order to maintain the calculations herein in correct proportion. Adopting less than the calculated rates would increase the reliance on General Fund and other revenue sources to meet the capital demands of growth. The subsequent sections of this report provide detailed discussions on the assumptions and methodology used in the development of the proposed impact fees for parks and recreation services. Fiscal Impact: There is no fiscal impact to the budget for this item. Attachments: Parks and Recreation Impact Fee Study Report 4 Parks and Rec Impact Fee Presentation - Final.pdf mIllmoull"moll FEEN INNEE/01 % l IIIIII Ills rid h Final May 19, 2023 111411° A T E ............ 6 VIII :A F VIII VIII May 19, 2023 Honorable Mayor and Members of the City Commission City of Boynton Beach 100 E. Ocean Avenue Boynton Beach, FL 33435 Subject: Parks and Recreation Impact Fee Study Ladies and Gentlemen: We have completed our study of the parks and recreation impact fees for the City of Boynton Beach (City) and have summarized the results of our analysis, assumptions, and conclusions in this report, which is submitted for your consideration. This report summarizes the basis for the proposed impact fees in order to provide funds to meet the City's capital expenditure requirements for such services allocable to new development. During the course of the study, it was determined that the proposed impact fees should meet a number of goals and objectives. These goals and objectives primarily deal with fee sufficiency and level. Specifically, the major objectives considered in this study include: r The Impact Fees should be sufficient to fund the capital requirements associated with providing service to new development based on the recently completed parks and recreation master plan; r The Impact Fees should not be used to fund deficiencies in parks and recreation capital needs, if any; and The Impact Fees should be based upon reasonable level of service standards, which meet the needs of the City and are similar to industry standards. The proposed impact fees presented in this report should meet the above objectives, as identified during this study. As such, based on information provided by the City and the assumptions and considerations reflected in this report, Raftelis Financial Consultants, Inc. (Raftelis) considers the proposed fees to be cost -based, reasonable, and representative of the funding requirements of the City. (Remainder of page intentionally left blank) 3,411 NL allU aincl Noe nue, S ulitia 300, II ,,auUnd, 14'r11 3275r^II MrrnW,aareNoll Iia:..corn Honorable Mayor and Members of the City Commission City of Boynton Beach May 19, 2023 Page 2 We appreciate the cooperation and assistance given to us by the City and its staff in the completion of the study. Very truly yours, RAFTELIS FINANCIAL CONSULTANTS, INC. Henry L. Thomas Vice President Shawn A. Ocasio Manager HLT/dlc Attachments 0 i i i Executive i i i i l i i i til ire.................................................I -�i ILII SL.0 %\A,AI `f.. .... .... L... S 1 ',fl...b HI"J GS �I d' ' I"'" U M ... .... .... .... .... .... .... .... .... FS 2 Section1 Ili it ii i.................................................................................... - II"^'„L1f.I:i 0 D C;..lI ll;' ill"^'I...................................................................................................................................... I... 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PARKS AND RECREATION FACILITIES IMPACT FEE ASSUMPTIONS ............................................... 3-4 IMPACT FEE CALCULATION.................................................................................................................. 3-5 ll:llll „r of Ill�lll�aymm�toiiim Illlliii?,im'r�;!h / I ::1,k , and laecn, :!', fnnr�i Ilrr7pni t S1ywly'I �flhlkioft ciriforfls 0 Section p City Den°jog aplsics: 2-1 Population and Housing Forecast Section 3 Parts and Ilecreation Sei,vi e Inip ct Fei:, mAn sly s:is: 3-1 Inventory of City Parks and Recreation Facilities 3-2 Summary of Existing City Investments in Parks and Recreation 3-3 Summary of Capital Projects to Improve and Expand Parks and Recreation Facilities 3-4 Design of Parks and Recreation Impact Fee 3-5 Parks and Recreation Impact Fee Comparison Appendices: A Florida Impact Fee Act B Functional Allocation of Existing Capital Equipment, Vehicles, and Facilities l'diilni, of 111111a ,loin Illl311?,i! :h ard ocrinafieriIln7q;mcr e 1iich, `n "Ixec'1I (f ...e a,.. ,I I . '.'lull 1.I.y` The purpose of an impact fee is to assign, to the extent practical, growth -related capital costs to the new development responsible for such costs. To the extent new population growth and associated development imposes identifiable capital costs to municipal services, equity and modern capital funding practices suggest the assignment of such cost to those new residents or system users responsible for such costs. The City of Boynton Beach (City) has recognized this capital funding strategy as being an appropriate method of funding the certain growth -related capital requirements of the City. This report addresses the impact fees associated with parks and recreation capital facilities. Raftelis Financial Consultants, Inc. (Raftelis) was retained to review and develop proposed fees, as appropriate. Based on the subsequent discussions in this section, the following table summarizes the City's existing fees (effective from 2013) and the proposed impact fees for the single-family residential classification as follows: Single Family, Detached or Attached Dwellings in Buildings Containing Two to Four Units Multi -Family (Dwellings Containing Five or More Units) Existing Fees Proposed Fess $875.00 $2,560.00 678.00 2,299.00 595.00 1,914.00 A comparison of the City's existing and proposed single-family residential impact fees levels to other local municipalities is shown below for informational purposes. Parks and Recreation Impact Comparison S:u,P !?.Of> C G" 'r..j.,...... tN7 C 4r C �,�, � ��o No ■ ■ �;. ,•`� .7.i� Cbz 0 4��i 4 v" w�' "t�, � �� "�� �u 4 P� Vii �� �✓�'r v him i agA�: i't[W.i41. 4 Mu -r Fbnida 0 ... an4 ,Nf ' Ae p, �ph �m��C11pna of IIIapraaua aar" e,1_:r� "uir�.irri,riq 11 As shown on the previous page, the City's calculated impact fees are comparable to the impact fees charged by other Florida communities surveyed. Phidirullyis, .. 4110 . . The following is a summary of our observations and recommendations following the investigations and analyses included in the preparation of this report: The impact fees must be reasonably related to the cost of providing capital facilities / equipment needed to accommodate new growth. The impact fees collected must be used by the City to address the capital costs related to serving new development. Based on the information made available by the City, the proposed impact fees are intended to meet these Florida legal requirements. Pursuant to Florida Statutes Section 163.31801, the City must provide notice no less than 90 days before the effective date of an ordinance or resolution imposing a new or increased impact fee. , Collection of the fee may not be required before the issuance of the building permit. 1, In compliance with Florida Statutes the City should collect and maintain revenue from the municipal fee in designated sub -accounts and use such fees on those facilities designated for each purpose. , The City should adopt the impact fees as proposed to ensure adequate funding sources are available to fund future service expansion projects needed to provide the identified level of service to new growth. Pursuant to Florida Statutes Section 163.31801, the City must comply with the legal and procedural requirements for adopting a fee increase either based on the phasing requirements as detailed in the Statutes or through the extraordinary circumstance provisions outlined in the Statutes. The fees developed within this report reflect recovery of identified costs though the City has discretion to phase in or otherwise adopt less than the fully calculated fees. However, the adoption of fees less than the fully calculated rates should be applied to all land uses equally in order to maintain the calculations herein in correct proportion. Adopting less than the calculated rates would increase the reliance on General Fund and other revenue sources to meet the capital demands of growth. The subsequent sections of this report provide detailed discussions on the assumptions and methodology used in the development of the proposed impact fees for parks and recreation services. (Remainder of page intentionally left blank) CliAy of II11,,,loymm�toin I1113iii, ach / I Imk , ird II1'T]gNV A S1NA11,� 12 .: roduct lam. The City of Boynton Beach (City) is located in Palm Beach County (County) north of Miami and south of West Palm Beach. The City comprises approximately 17 square miles and provides parks and recreation facilities to year-round and seasonal residents. Based on the published U.S. Census in 2020, the City's permanent population was 80,380. Based on historical growth trends discussions with the City's Planning Department, the estimated 2022 permanent population was approximately 81,900 with an additional seasonal population of about 8,000. It is anticipated that the City will have modest growth over the next 30 years with the City's permanent population projected to reach 96,000 with approximately 39,800 housing units by 2050 (Forecast Period). In order to meet this anticipated growth and development and to maintain current levels of service, the City's Parks and Recreation Department will need to fund capital improvements to serve such development. The City's Parks and Recreation Impact Fees were last updated in 2013. Impact fees need to be reviewed periodically to ensure that such fees reflect current actual investments made to serve growth, and to adequately reflect additional needs required to service new developments. Therefore, the City authorized Raftelis to evaluate the existing parks and recreation impact fees and develop proposed fees for consideration. . 1 tb r1 za ti 1 . Raftelis was authorized by the City to evaluate and develop parks and recreation impact fees pursuant to an agreement between the City and Raftelis. The scope of work for this project, as defined in the agreement, was to: Review and analyze the capital requirements of the City that are needed to meet the level of service standards for the parks and recreation function. This analysis includes a review of i) the existing and future facility and equipment inventory of the department; ii) service area population and development demographics and future needs; and iii) fee application methodology. Where appropriate, develop a fee to be charged to new development in order to recover the capital costs associated with providing municipal parks and recreation services. This analysis includes the apportionment of costs among customer / development classifications, and the development of the fee per equivalent billing unit. Develop a comparison of parks and recreation impact fees and associated billing attributes for similar charges imposed by other neighboring jurisdictions. Prepare a report that documents our analyses, assumptions, and conclusions for consideration by the City Manager and City Commission. Criteria fine lrty�pliacl Fees The purpose of an impact fee is to assign, to the extent practical, growth -related capital costs to those new customers that benefit from the facilities funded by such expenditures. To the extent new population growth 11:Illy of IllIlll�oymm�toin Il111311?,i! c::h aird I ocri!abbri IIrr�7q;m 9 e 1ii,:h, :,e , tion .Y Ir7U°,xfiswbnr`i I 1-1 13 and associated development imposes identifiable capital costs to municipal services, equity and modern capital funding practices suggest the assignment of such costs to those new residents or system users responsible for such costs rather than the existing population base. Generally, this practice has been labeled as "growth paying its own way." Historically, impact fees in Florida were a result of home rule powers with the requirements associated with the development, administration, accounting, and expenditure governed by case law. However, Section 163.31801 of the Florida Statutes, known as the "Florida Impact Fee Act," was created on June 14, 2006, which placed specific requirements and limitations on that home rule authority. This statue has been amended several times since its initial adoption, including significant additional provisions in 2021 such as limiting the percentage increase for a change in impact fees. Appendix A at the end of the report includes the full Florida impact fee statute. The statute provides specific impact fee criteria, certain precedents established by case law also constitute the legal requirements associated with impact fees. Some of the major criteria includes the following: The impact fee should be reasonably equitable to all parties; that is, the amount of the fee must bear a relationship to the demand for services; The system of fees and charges should be set up so that there is not an intentional windfall to existing users; The impact fee should, to the extent practical, only cover the capital cost of construction and related costs thereto (engineering, legal, financing, administrative, etc.) for increases in or expansions of capacity or capital requirements for major facilities that are required due to growth. Therefore, expenses due to normal renewal and replacement of a facility (e.g., replacement of a capital asset) should be borne by all users of the facility or municipality. Similarly, increased expenses due to operation and maintenance of that facility should be borne by all users of the facility; and 1. The local government must adopt a revenue-producing ordinance that explicitly sets forth restrictions on revenues (uses thereof) that the imposition of the impact fee generates. Therefore, the funds collected from the impact fees should be retained in a separate account, and separate accounting must be made for those funds to ensure that they are used only for the lawful purposes described. Based on the criteria provided above, the impact fees herein will: i) include local current costs of improvements associated with the capacities needed to serve new growth; ii) not reflect costs of improvements associated with the renewal and replacement (R&R) of existing capital assets or deficiencies in level of service attributed to existing development; and iii) not include any costs of operation and maintenance of the capital improvements and equipment. This section provides only a general background regarding impact fees. Certain circumstances and issues regarding the interpretation of specific statutes or case law should be addressed by qualified legal counsel. il��',lIlt�lp o II11,,,l :�m mm��m� in Il111311,,i�����h / I Iw „�� ird IRe r,w�„i1h i IhW�7q:�, d I � �� �eri�+,��� � �:r;�i "Y 14 There are different methods for the calculation of an impact fee. The calculation is dependent on the type of fee being calculated (e.g., recreational services, transportation, etc.), cost and engineering data available, and the availability of other local data such as household and population projections, current levels of service, and other related items. The proposed fees reflected in this report are predominantly based on a combination of two methods. These two methods were: i) the improvements -driven method; and ii) the buy -in or recoupment approach. These methods have been utilized in the development of impact fees for local governments throughout Florida. The improvements -driven method is an approach that utilizes a specific list of existing or planned capital improvements over a period of time. For example, the fee may correspond to the level of capital improvements that have been identified in the capital improvements element of the Comprehensive Plan or capital improvement budget of the entity. The buy -in or recoupment method is based on the historical cost of assets, and adjustments to the basis of these assets, currently in service and with capacity available to serve new growth. The primary difference between the two methodologies is how the capital costs, which must be recovered from the application of the fee, are calculated. The proposed impact fees herein for the parks and recreation services include the application of these methods based on the capital facilities required to provide such services and meet the City's service level standards. For parks and recreation services these level of service (LOS) standards can vary significantly by community as each municipality establishes its unique vision for the quality of life. Where appropriate, the blending of methods occurred and a more complete discussion of the methods used for the development of the impact fees are presented in Section 3. Summary y I e3f1'rt In addition to Section 1, this report has been subdivided into two (2) other sections. The following is a brief discussion of the remaining sections included in this report. Section 2 — City Demographics. This section of the report provides a general discussion of the residential land use characteristics. Also presented in this section is the forecast of the residential population and dwelling units that are necessary in the design of the impact fees for the municipal services. Section 3 — Parks and Recreation Facilities Impact Fee Analysis. This section discusses the development of the recreation impact fee, including the capital requirements associated with providing parks and recreation facilities to the City's residents, the methodology for the determination of the proposed fees, assumptions utilized in the design of the fees, and other factors associated with the fee determination. (Remainder of page intentionally left blank) 11:Illy of IllIlll�oymm�toin Il111311?,i!c::h aird IRon°r:abnn IIrr�ip; lc 9 e 1ii,:h, 15 ,. ,7l.e11161111), This section provides a general discussion of the current service area, including population and housing statistics and other demographic information related to land use. Additionally, a discussion of the anticipated growth in population and associated growth in residential dwelling units is also contained in this section. A forecast of the population of the City is needed in order to: i) have an appropriate planning horizon to ensure that capital improvement needs and costs are apportioned over a suitable growth segment; ii) link LOS requirements to the capital facility plan; and iii) identify any deficiencies in existing capital facilities related to the LOS standards and current population served. As shown in Table 2-1 at the end of this section, the City's total estimated population is 81,873 in 2022. Based on information provided by the City, it is estimated that the total population will approach approximately 88,578 permanent residents by 2023 and 96,038 residents by the year 2050. Thus, the population growth anticipated by the City is expected to be moderate, approximately 0.8% on an average annual basis through the year 2032 and then conservatively by 0.5% percent through the year 2050. [1] Future population estimates shown based on a review of historical population growth as obtained from the U.S. Census Bureau and discussions with City staff. To the extent the projection of future development materially changes, it would then be appropriate for the City to re-evaluate the impact fees developed in this report. (Remainder of page intentionally left blank) 11t:Illy of IllIlll�oyntoin Il111311?,,4!r�::: m aird I ecn!:��,a„f nnIIrr�7q;mc� I Ice Li61, Total Permanent Avg. Permanent Permanent Seasonal and Seasonal Total Population per Year Population Population Population Dwelling Units Dwelling Unit [A] [Bl =[A]/[B] 2022 [1] 81,873 8,024 89,897 33,943 2.41 2025 83,614 8,194 91,808 34,665 2.41 2030 87,549 8,580 96,129 36,296 2.41 2032 88,578 8,681 97,259 36,723 2.41 2035 90,144 8,834 98,978 37,372 2.41 2040 92,380 9,053 101,433 38,299 2.41 2045 94,207 9,232 103,439 39,057 2.41 2050 96,038 9,412 105,450 39,816 2.41 [1] Future population estimates shown based on a review of historical population growth as obtained from the U.S. Census Bureau and discussions with City staff. To the extent the projection of future development materially changes, it would then be appropriate for the City to re-evaluate the impact fees developed in this report. (Remainder of page intentionally left blank) 11t:Illy of IllIlll�oyntoin Il111311?,,4!r�::: m aird I ecn!:��,a„f nnIIrr�7q;mc� I Ice Li61, In order to develop recreational impact fees based on the type of residential properties to estimate the impact on recreational facilities, Raftelis evaluated the existing residential units within the City. Based on the historical relationships of persons per dwelling unit for single-family and multi -family property types used in the existing fees as well as revised population and unit data from the Census Bureau an estimate of persons per unit was developed and is shown below. Single-family, Attached or Detached Persons per Household — 2.63 r Dwellings in Buildings Containing Two (2) to Four (4) Units — 2.36 r Multi -Family (Dwellings Containing Five [5] or More Units) —1.97 (Remainder of page intentionally left blank) il��',lii��ry�o � IIIVI�,:�m mm�m� in Illi X11?,i!����h / r,�r1 , ,� I'd IRe rew l„ i�_n Iliir�7q:md �,; S1Na+:��1, S� :. 1km ^ ibv� f::i rii+��„i ,:rlw�d�i� �!, � , 17 Page 1 of 1 Section 2 City of Boynton Beach, Florida Parks and Recreation Impact Fee Study List of Tables Table Description 2-1 Population Detail and Housing Elements 18 Annual Line Average No. Fiscal Year Rate 1 2022 1.16% 2 2025 0.70% 3 2030 0.92% 3 2032 0.59% 4 2035 0.59% 5 2040 0.49% 6 2045 0.39% 7 2050 0.39% 8 Overall 2022 - 2050 0.57% Footnotes Page 1 of 1 Table 2-1 City of Boynton Beach, Florida Parks and Recreation Impact Fee Study Population Detail and Housing Elements Permanent Seasonal Total Total Avg. Permanent Population [1] Population [1] Population Units [2] Pop. per Unit [A] [B] =[A]/[B] 81,873 8,024 89,897 33,943 2.41 83,614 8,194 91,808 34,665 2.41 87,549 8,580 96,129 36,296 2.41 88,578 8,681 97,259 36,723 2.41 90,144 8,834 98,978 37,372 2.41 92,380 9,053 101,433 38,299 2.41 94,207 9,232 103,439 39,057 2.41 96,038 9,412 105,450 39,816 2.41 [1] Population Projections based on discussion and information provided by the City's Planning Department. [2] Estimates as obtained fi-om the Us Census Bureau and information provided by the City. 19 SECTION 3 — PARKS AND RECREATION FACILITIES IMPACT 99 / 9 i ANALYSIS This section provides a discussion of the development and design of the proposed impact fee for Parks and Recreation services. Included in this section is a discussion of the City's adopted level of service (LOS) standards, recommended LOS changes based on the recently completed Parks System Master Plan, and related capital costs included as the basis for the fee determination, and the design of the fee to be applied to new growth within the City. ....m el 0.: iD N.. , St;,,In. ar.ills As outlined in the City's Comprehensive Plan and Parks System Master Plan, the City has adopted Level of Service (LOS) standards for recreational facilities and activities. With respect to open and developed space, the City has an adopted recreational open -space LOS standard of two and a half (2.50) acres per 1,000 residents. The City currently owns and maintains an inventory of parks and provides a level of service of approximately 3.90 acres per 1,000 residents, which exceeds its currently adopted standard of 2.50. However, as a result of the recently completed Parks System Master Plan the City has identified a proposed future community goal to increase its level of service to up to six (6.00) acres per 1,000 residents. For the purposes of the impact fee analysis, it has been assumed that the level of service will increase over the forecast to 4.00 acres per 1,000 as a part of achieving that goal. The fees in this report are therefore based on this 4.00 acres per 1,000 residents level of service standard. A summary of the City -owned and -operated parks (existing and under development) is summarized on Table 3-1. The City's current inventory includes 319.58 acres including neighborhood parks, community centers, greenways, conservations lands, and more. Table 3-2 provides a detailed listing of the City's current investment in the parks, including land, improvements, facilities, and equipment, which total approximately $42.2 million. The current surplus in terms of the acres the City owns compared to the level of service requirement for acres is shown below as follows: Estimated Population 2022 Existing Level Of Service Required Acres Current City Inventory Surplus/(Deficiency) 81,873 2.50 Acres per 1,000 Population 204.68 Acres 319.58 Acres 114.90 Acres It should also be noted that as the City's population grows over time and the level of service target increases the City has plans for the acquisition of additional land at multiple sites that will go towards maintaining and increasing the provided parks and recreation LOS throughout the forecast window through 2050. It is important to note though that the existing population should pay for its share of increasing the LOS and, therefore, the costs associated with increasing from the currently provided LOS of 3.9 acres per 1,000 residents to 4.0 acres per 1,000 residents have not been included in the fee proposed calculations. ilip 11:Iii rior`i 3 D,^IfR'w ,rciHq ,i , Ilt^;�p, e A���7�fl ,a , 13.r �� ��ni,� ��� IIl�II6�:���rmm��m�:�ui� Illl��ii���r��r�;,�m l I r,rr°1� , ,�.ar�7x� I rd,�,°�,,,!�,,�fn�ri Il r'r�7q;,�r� B I :::Ice 1iA+:��+,✓ sei: In the determination of the fee, the historical costs of the existing assets and any grant funding for those assets were considered. The City's existing assets are categorized by type and are summarized below. Description Historical Cost Assets Included in Fee Calculation: Machinery and Equipment $340,305 Major Vehicles and Vehicle Related Equipment 118,681 Facilities and Other Major Capital Equipment 41,783,162 Subtotal $42,242,148 Assets Excluded From Fee Calculation: Machinery and Equipment/Major Vehicles ($458,986) Grant Funded Recreation Assets (1,214,250) Subtotal ($1,511,736) Total Existing Net Investment in Parks and Recreation $40,568,912 [1] Amounts as shown on Table 3-2. As shown above, of the $42,242,148 in recreational assets, $40,568,912 is included in the calculation of the impact fee. . mprovement P . In the determination of the fee, the following multiyear capital improvement plan was provided by the City and its recreation consultant for this project. Along with the City's existing investment in recreation assets this capital improvement plan is anticipated and designed to provide recreation services to the City's "buildout" dwelling unit level and achieve the enhancements to the identified level of service standards. The City's capital improvements were categorized into three main categories which are summarized below. Description City CIP Planned Near Term Projects Amount $15,450,566 Master Plan Public Land Acquisition Projects 11,830,000 Master Plan Development of New Parks and 76,070,000 Recreation Facilities Projects Subtotal $103,440,566 [1] Amounts as provided by City staff and are shown on Tables 3-3 and 3-4. The City's $15,450,566 in planned near term CIP projects were then reviewed and functionalized to estimate what portion of this planned future investment can be included in the fee calculation. Approximately $9.1 Cliitni of IIIVI��,:�myntm� in Illlt�ii,��ch/Irmks,,ind I�ecrewi, inri Ilinq:ncr I � ���,;�,�1�a+:3�,�,��� ,,,���fior�i 3 o,'�"�Ii'w' I ,ir�egi1,i , Ili�it�rr:r1, 1 :::i1::e A��rv7��,��ly,aa �3��� 21 million in renewal and replacement type projects were excluded from the fee calculation. The remaining includable planned future investment in these near-term projects was estimated at $6,399,000. The Public Land Acquisition projects shown above from the recently completed Parks System Master Plan were based on the acquisition of an additional 45.3 acres for a total cost of $11,830,000 or approximately $261,148 per acre. Using the previously described new level of service target of 4.0 acres per 1,000 residents and a 2050 permanent population of 96,038 would yield a total acreage requirement of 384.2 acres by 2050. Based on this LOS the City would currently require 327.5 acres of land (of which it already owns 319.58 acres). The additional acres needed over the current LOS amount of 327.5 would indicate a need for an additional 56.7 acres to be added over the forecast period. The additional investment required over the forecast period to meet this target using the estimated cost per acre of $261,148 would be an investment in land acquisition of $14,796,640, which is included in the fee calculation. The Development of New Parks and Recreation Facility projects shown above from the recently completed master plan were based on an estimated $72.9 million in future facility related investments through 2032 and the master plan's end goal level of service of 6.0 acres per 1,000 residents. As these project costs are assumed to benefit existing users and new development, we assumed that the $72.9 million in project costs through 2032 would be in support of all acres through 2032 (531.5 acres at 6.0 acres per 1,000 residents). This would imply facilities cost per acre of $137,186. Using the previously described lower near-term level of service target of 4.0 acres per 1,000 residents, a 2050 permanent population of 96,038, and a cost per acre of $137,186 would yield an adjusted total planned future investment of $52,700,350. Description Amount City CIP Planned Near Term Projects $6,399,000 Master Plan Land Acquisition Projects 14,796,640 Master Plan Development of New Parks Projects 52,700,351 Subtotal $73,895,991 Less: Estimated Grant Funding for Future Projects (11,900,750) Future Net Investment Included in Fee Calculation $61,995,241 [1] Amounts as provided by City staff and are shown on Tables 3-3 and 3-4. As can be seen above, the City anticipates spending $61,995,241 in order to further acquire and develop the parks and recreation facilities to provide the desired level of recreation services to the City after adjustments for grants and renewal and replacement (R&R) projects. Desi 11114 9 it i .cility , '� I iillll 1' II The method used to calculate the impact fee is a combination of the improvements -driven method, standards method, and buy -in method as the recoupment of a portion of existing investments available to serve new growth and the costs associated with adding additional capacity to serve the City's future recreation needs are C1111ni of 11 lllll��,:�myntm� in 11llltlii,���, h / Irmks,,ind l�ecrew i, inri llinq:+, c+ :::i 4��,;',�1�a+:��11��, ,,r�l�fior�i 1 o, ll::'w' I ,�r�egi1,ie, Ili�it�rr:r1, I I � ����7��,��Iy,a a �;,; 3 22 recognized. Table 3-4 at the end of this report summarizes the results of the impact fee calculation. The following is a brief description of the method used in this study: Development of Recoverable Assets — Based on the City's existing investment in recreation and park facilities, and the dwelling unit projections at "buildout," the total estimated cost of existing assets to serve residents is identified. r Development of Total Capital Need — Based on the City's estimated capital costs of developing future park facilities, and the dwelling unit projections, the total estimated cost to serve existing residents is developed. Development of Equivalent Impact Fee Units — This data which was provided by Staff in the form of the City's anticipated "buildout" dwelling unit capacity. These figures are used to develop a proposed fee per dwelling unit. Calculation of Cost per Dwelling Unit — Once the total capital costs allocable to future resident are determined, the impact fee unit per dwelling (residence) is calculated. This calculation represents the average cost of recreation facilities per dwelling person multiplied by the estimated persons per dwelling unit for the various classes of residential dwellings. IPAIRIKS AND RIECIREATIOIN F IIILIFTII 111MIPACT FEE ASSUMPTIONS In the development of the recreation impact fees, several assumptions were utilized. The major assumptions used in the development of the impact fees are as follows: The development of the cost for the recreation facilities impact fees was based on the City's current inventory of parks and recreational activities, the level of service standards for recreational facilities, and the City's estimated capital costs to develop future facilities and activities. As indicated in Table 3-4, the City has identified existing investment and planned future needs totaling $102,564,153, which includes an estimated credit for future grants and R&R projects, which reduced the burden by $11,900,750. The total needs were based primarily on actual investments and planned future investments to be made by the City, which should be recouped from future residential growth. No credits from other revenue sources have been identified for the purposes of this calculation, as it is assumed that other funding sources generated by future users will be utilized to provide for the necessary ongoing operating and repair / replacement costs required. (Remainder of page intentionally left blank) 11:Illy of IllIlll�oymm�toin Il111311?,i!c::h / I Imr ,,:a id I:Rexi!::,, nnri IIrr�ip; is 9 I :::Ice 1iA+:��+,✓ sei:liori 3 D,^IfR ilip rd e A�mfly Js, I 4. 23 Based on the above -referenced assumptions, the recreation impact fee as calculated in detail on Table 3-4 was developed as follows: Existing Net Investment in Parks and Recreation Facilities [1] Future Planned Investment in Parks and Recreation [2] Total Existing and Future Investment in Parks and Recreation Through 2050 Total Existing and Future Investment in Parks and Recreation Through 2050 Total City Permanent and Seasonal Population in 2050 [3] Total Costs to be Recovered per Person Total Costs to be Recovered per Person Estimated Persons per Dwelling Unit [4] Total Costs to be Recovered per Dwelling Unit Total Costs to be Recovered per Dwelling Unit (Rounded) Multi -Family Single-family 2-4 Units $40,568,912 61,995,241 $102,564,153 $102,564,153 105,450 $972.64 Multi -Family 5+ Units $972.64 $972.64 $972.64 2.63 2.36 1.97 $2,560.71 $2,299.11 $1,914.78 $2,560.00 $2,299.00 $1,914.00 [1] Existing investment amount shown based on Table 3-2. [2] Future investment amount shown based on Table 3-4. [3] Buildout population shown based on Table 2-1. [4] Amounts shown based on average population and housing unit data as obtained from the American Community Survey for 2021 from the U.S. Census Bureau. As shown above, the maximum supportable impact fees are $2,560.00, $2,299.00, and $1,914.00 per dwelling unit for single-family, dwellings in buildings containing two to four units, and multifamily (dwellings in buildings containing 5 or more units), respectively. Each of these fees are being increased by a percentage between 192.6% and 239.1%. The recent update to Section 168.31801 F.S. added the following subsection, which provides certain limitations of how municipalities can increase impact fees: (6) A local government, school district, or special district may increase an impact fee only as provided in this subsection. (a) An impact fee may be increased only pursuant to a plan for the imposition, collection, and use of the increased impactfees which complies with this section. (b) An increase to a current impact fee rate of not more than 25 percent of the current rate must be implemented in two equal annual increments beginning with the date on which the increased fee is adopted. (c) An increase to a current impact fee rate which exceeds 25 percent but is not more than 50 percent of the current rate must be implemented in four equal installments beginning with the date the increased fee is adopted. Cliity of III1l6oyntoin Illltiii ach / ::1mks, ,ind IRecre,ib oriIlinq:ncr I :::ice , eco iori 3 o&Ii'w' ,rr egi1,i , Ilnip rr 1, e Ann�y!:,J a I 3 �u6 24 (d) An impact fee increase may not exceed 50 percent of the current impact fee rate. (e) An impact fee may not be increased more than once every 4 years. (f) An impact fee may not be increased retroactively for a previous or current fiscal or calendar year. (g) A local government, school district, or special district may increase an impact fee rate beyond the phase- in limitations established under paragraph (b), paragraph (c), paragraph (d), or paragraph (e) by establishing the need for such increase in full compliance with the requirements ofsubsection (4), provided the following criteria are met: A demonstrated need study justifying any increase in excess of those authorized in paragraph (b), paragraph (c), paragraph (d), orparagraph (e) has been completed within the 12 months before the adoption of the impact fee increase and expressly demonstrates the extraordinary circumstances necessitating the need to exceed the phase-in limitation. 2. The local government jurisdiction has held not less than two publicly noticed workshops dedicated to the extraordinary circumstances necessitating the need to exceed the phase-in limitations set forth in paragraph (b), paragraph (c), paragraph (d), or paragraph (e). 3. The impactfee increase ordinance is approved by at least a two-thirds vote of the governing body. (h) This subsection operates retroactively to January 1, 2021. With the maximum supportable impact fee being significantly higher than the City's current fees due to the current investment and future significant planned investment in the Department as well, the projected new growth requiring future investment in recreation facilities to maintain its level of service, and the City's goal to enhance its level of service the City has decided to pursue a fee increase via the extraordinary circumstances provision of the statute. (Remainder of page intentionally left blank) 11:Illy of Ill1lll�aymm�toin Il111311?,i!c::h / I Imr mid I:Rexi!::,, nnri IIrr�ip; is 9 1iA6i, sei:liori 3 O,^IfR ilip td e A�mfly Js, I ' 25 "lfl ,111rlC l .. f '' lI,.IIIII.Il�l'Ilf'°'l. In order to provide the City additional information about the proposed impact fees, a comparison of the proposed fees for the City and those charged by other jurisdictions was prepared. Table 3-5 at the end of this section summarizes the impact fees for recreational services charged by other communities with the proposed rates of the City. Please note that each community may establish a different LOS standard to meet its demographic needs for recreation facilities and activities. The City can anticipate variances between other communities. Parks and Recreation a.tion Innip act l^ee Cornparison. i,;,t.;kG7GA.CnC1 , ww 4 fit' - a 2 �" ���i " ON r� ' e r C n� 661 41. � Single Family o9her M oridaa Connnnnnnhies' <3ve rages ($22,7a8.73) (Remainder of page intentionally left blank) 11:Illy oIII Ill,111 anUsin Illi iii?q!r�!!h / k,rrk,m id rr°ip: i, t 1::::::e: e bwd, +j, ;; i:fltar`i 3 ^II' Ili7itr,d, e Ari, h ,i , I 7 Page 1 of 1 City of Boynton Beach, Florida Parks and Recreation Impact Fee Study List of Tables Table Description 3-1 Inventory of City Parks and Recreational Facilities 3-2 Summary of Existing Investment in Parks and Recreation 3-3 Summary of Capital Projects to Improve and Expand Parks and Recreation Facilities 3-4 Design of Parks and Recreation Impact Fee 3-5 Parks and Recreation Impact Fee Comparison 27 Table 3-2 City of Boynton Beach, Florida Parks and Recreation Impact Fee Study Summary of Existing Investment in Parks and Recreation Line Estimated Allocation to No. Description Costs [1] Existing Units Machinery and Equipment 1 General Equipment $340,305 0.0% 2 Major Vehicles and Vehicle Related Equipment 118,681 0.0% Facilities and Other Major Capital Equipment 3 Land, Building and Other Major Capital Equipment 4 Subtotal Other Capital Equipment and Facilities 5 Grants Funded / Contributed Assets 6 Total Adjusted Existing Capital Investment Page 1 of 1 Allocated Costs $0 0 41,783,162 100.0% 41,783,162 $42,242,148 98.9% $41,783,162 ($1,214,250) 100.0% ($1,214,250) $41,027,898 98.9% $40,568,912 r� b ' 1� ¢ r G. 10n. dc%a`v c E U= o- c nada x ax r ro _c�_ ,a - ro 5 -aay. c. z zzzz ��c:��UUoamam� - �.. mam . QU�W n-4'xxx E EYx E E E 5 Ems¢ �Q- Ect a'a'ax k ° i ° c ° c c b0 _ :v _ - v. ti v. N U N U. s _ wrouwu 0'z��%wa°w"aw"cm"°cm�u�u�u�uUUcww �xxzxzxx"x=x=xxx_ _ ' 1� b 0. 6. 0 0. 1 N Y 0.= 0. 'Y- y Y•. Y '�' Y 4 0. 4 0. 4 0. 4 U U 0 0 0. v�� J cJ � rx. j Q G Q 2 Q C� a °� '� '� `_ -.� ti a❑ `^ c a c a c a a a _ c :� U U U U U c 2 x 2 J -�' � nam — Z -�h�� -.,v,�--�-i� 30 ! { _ \\\\\\\\\ ib 2p:»7cszrzz; 31 Table 3-4 City- of Boynton Reach, Florida Parks and Recreation Impact Fee Study Design of Parks and Recreation Impact Fee Line No. Description Basis Existing and Proposed Future Investment in Parks and Recreation 1 Existing Net Investment in Parks and Recreation [1] $40,568,912 2 Other Grants and Contributions [3] 0 3 Total Net Existing Investment in Parks and Recreation $40,568,912 4 City Planned Capital Projects Through 2025 121 S6,399,000 Calculation of Investment Associated with Public Land Acquisition 5 Master Plan Projects - Public Land Acquisition (PLA) Projects $11,830,000 6 Additional Acreage Included in Master Plan PLA Projects Through 2032 45.3 7 Estimated Investment per Acre of Open Recreation Space $261,148 8 Near Term Target Level of Service 4.0 9 Projected Buildout (2050) Permanent Population [4] 96,038 10 Target Acres Required by Buildout (2050) 384.2 11 Acreage Required for LOS of 4.0 Acres per 1,000 Population 327.5 12 Required Acreage to Maintain Level of Service Through Buildout (2050) 56.7 13 Estimated Inveshncntper Acre of Open Recreation Space $261,148 14 Required Acreage to Maintain Level of Setvice Through Buildout (2050) 56.7 t5 Level of Service Related Future Investment in Public Land Acquisitions $14,796,640 Calculation of Investment Associated with Development of New Parks and Recreation Facilities 16 Goal Level of Service Associated with Projects 6.0 t7 Projected 2032 Permanent Population [4] 88,578 18 Target Acres Required by 2032 531.5 t9 Master Plan Projects - Development of New Parks and Recreation Facilities [2] $72,910,000 20 Estimated Im-estment per Acre of Developed Recreation Facilities $137,186 21 Target Acres Required by Buildout (2050) 384.2 22 Estimated Investment per Acre of Developed Recreation Facilities $137,186 23 Level of Service Related Future Investment in Development of New Parks and Recreation Facilities $52,700,350 Summary of Total Existing and Future Planned Investment In Parks and Recreation Land and Facilities 24 Total Net Existing Investment in Parks and Recreation $40,568,912 25 City Planned Capital Projects Through 2025 [2] 6,399,000 26 Love] of Service Related Future Investment in Public Land Acquisitions 14,796,640 27 Master Plan Projects - Development of New Parks and Recreation Facilities [2] 52,700,350 28 Estimated Grant Funded MasterPlan Projects (11,900,750) 29 Total Estimated Existing and Future Net Investment in Parks and Recreation $102,564,153 30 Cost per Person Calculation 3 t Total Estimated Existing and Future Net Investment in Parks and Recreation 5102,564,153 32 Projected Buildout Permanent and Seasonal Population [4] 105,450 33 Cost per Person 5972.64 34 Impact Fee Calculations 35 Single -Family. Detached or Attached 36 Cost per Person 5972.64 37 Persons per Dwelling Unit [5] 2.63 38 Fee Per Dwelling Unit $2,560.71 39 Fee Per Dwelling Unit (Rounded) $2,560.00 40 Dwellings in Buildings Containing Two (2) to Four (4) Units 41 Cost per Person 5972.64 42 Persons per Dwelling Unit [5] 2.36 43 Fee Per Dwelling Unit $2,299.11 44 Fee Per Dwelling Unit (Rounded) $2,299.00 45 Multi -Family (Dwellings in Buildings Containing Five (5) or Moro Units) 46 Cost per Person S972.64 47 Persons per Dwelling Unit [5] 1.97 48 Fee Per Dwelling Unit $1,914.78 49 Fee Per Dwelling Unit (Rounded) $1,914.00 Footnotes [1] Amount derived from Table 3-2. [2] Amount derived from Table 3-3. [3] Amount based on information provided by City Staff. [4] Amount derived from Table 2-1. [5] Baaed on historical Census Bureau Data - American Community Survey 5 yeas averages b—d on population and occupancy averages. Page 1 of 1 32 Table 3-5 City of Boynton Beach Parks and Recreation Impact Fee Study Recreation Impact Fee Comparison [11 Residential Line Single Multi -family No. Description Family 2 - 4 Units City of Boynton Beach 1 Existing Rate Per Unit 2 Proposed Rate Per Unit Page 1 of 1 Multi -family 5+ Units $875.00 $678.00 $678.00 $2,560.00 $2,299.00 $1,914.00 [3] The amount of the impact fee for a residential unit depends on the unit's size (sq. ft.). For the purpose of this comparison, it was assumed that a single family residence contains 2,000 - 3,599 square feet, and multi -family and mobile homes contain 1,400 - 1,999 square feet of floored space. [4] The amount of the impact fee for a residential unit depends on the unit's size (sq. ft.). For the purpose of this comparison, it was assumed that a single family residence contains 2,000 square feet, a multi -family residence contains 1,000 square feet, and a mobile home residence contains 1,500 square feet of floored space. [5] The amount of the impact fee is the fee for the community, park plus the average of the fee for all 3 sectors for the neighborhood parks. 33 Other Florida Communities: 3 City of Boca Raton [3] $4,570.00 $4,000.00 $4,000.00 4 City of Oakland Park 1,875.00 1,875.00 1,875.00 5 City of Cooper City 1,280.00 1,280.00 1,280.00 6 City of Coral Gables 7,260.00 5,774.00 5,774.00 7 City of Dania Beach 1,825.00 1,364.00 1,364.00 8 Town of Davie 1,625.95 630.67 630.67 9 City of Deerfield Beach 1,528.00 1,030.00 1,030.00 10 City of Fort Lauderdale [4] 2,525.00 2,175.00 2,175.00 11 City of Hollywood [4] 2,525.00 2,175.00 2,175.00 12 City of Miami 6,818.00 5,998.00 5,998.00 13 City of Miramar, Florida 1,277.00 1,277.00 1,277.00 14 City of Palm Beach Gardens [4] 3,737.00 2,858.00 2,858.00 15 City of Pompano Beach [5] 1,682.00 1,125.00 1,125.00 16 Village of Royal Palm Beach [4] 1,994.00 1,636.00 1,636.00 17 City of Sunrise [2] 831.78 609.98 609.98 18 City of Wilton Manors 2,146.00 2,010.00 2,010.00 19 Other Florida Communities' Average $2,718.73 $2,238.60 $2,238.60 Footnotes: [1] This comparison only shows local park and recreation impact fees; it does not include park and recreation impact fees that might be charged by the county in which the municipality is located. [2] Amounts shown assume single family homes with three bedrooms, multi -family dwellings with two bedrooms, and mobile homes with two bedrooms. [3] The amount of the impact fee for a residential unit depends on the unit's size (sq. ft.). For the purpose of this comparison, it was assumed that a single family residence contains 2,000 - 3,599 square feet, and multi -family and mobile homes contain 1,400 - 1,999 square feet of floored space. [4] The amount of the impact fee for a residential unit depends on the unit's size (sq. ft.). For the purpose of this comparison, it was assumed that a single family residence contains 2,000 square feet, a multi -family residence contains 1,000 square feet, and a mobile home residence contains 1,500 square feet of floored space. [5] The amount of the impact fee is the fee for the community, park plus the average of the fee for all 3 sectors for the neighborhood parks. 33 34 8/31/2021 Statutes & Constitution :View Statutes : Online Sunshine Appendix A - Page 1 Select Year: 2021 v Go The 2021 Florida Statutes Title XI Chapter 163 View Entire COUNTY ORGANIZATION AND INTERGOVERNMENTAL INTERGOVERNMENTAL Chapter RELATIONS PROGRAMS 163.31801 Impact fees; short title; intent; minimum requirements; audits; challenges.— (1) This section may be cited as the "Florida Impact Fee Act." (2) The Legislature finds that impact fees are an important source of revenue for a local government to use in funding the infrastructure necessitated by new growth. The Legislature further finds that impact fees are an outgrowth of the home rule power of a local government to provide certain services within its jurisdiction. Due to the growth of impact fee collections and local governments' reliance on impact fees, it is the intent of the Legislature to ensure that, when a county or municipality adopts an impact fee by ordinance or a special district adopts an impact fee by resolution, the governing authority complies with this section. (3) For purposes of this section, the term: (a) "Infrastructure" means a fixed capital expenditure or fixed capital outlay, excluding the cost of repairs or maintenance, associated with the construction, reconstruction, or improvement of public facilities that have a life expectancy of at least 5 years; related land acquisition, land improvement, design, engineering, and permitting costs; and other related construction costs required to bring the public facility into service. The term also includes a fire department vehicle, an emergency medical service vehicle, a sheriff's office vehicle, a police department vehicle, a school bus as defined in s. 1006.25, and the equipment necessary to outfit the vehicle or bus for its official use. For independent special fire control districts, the term includes new facilities as defined in s. 191.009(4). (b) "Public facilities" has the same meaning as in s enforcement facilities. 163.3164 and includes emergency medical, fire, and law (4) At a minimum, each local government that adopts and collects an impact fee by ordinance and each special district that adopts, collects, and administers an impact fee by resolution must: (a) Ensure that the calculation of the impact fee is based on the most recent and localized data. (b) Provide for accounting and reporting of impact fee collections and expenditures and account for the revenues and expenditures of such impact fee in a separate accounting fund. (c) Limit administrative charges for the collection of impact fees to actual costs. (d) Provide notice at least 90 days before the effective date of an ordinance or resolution imposing a new or increased impact fee. A local government is not required to wait 90 days to decrease, suspend, or eliminate an impact fee. Unless the result is to reduce the total mitigation costs or impact fees imposed on an applicant, new or increased impact fees may not apply to current or pending permit applications submitted before the effective date of a new or increased impact fee. (e) Ensure that collection of the impact fee may not be required to occur earlier than the date of issuance of the building permit for the property that is subject to the fee. (f) Ensure that the impact fee is proportional and reasonably connected to, or has a rational nexus with, the need for additional capital facilities and the increased impact generated by the new residential or commercial construction. (g) Ensure that the impact fee is proportional and reasonably connected to, or has a rational nexus with, the expenditures of the funds collected and the benefits accruing to the new residential or nonresidential www.Ieg. state.fl. us/statutes/i ndex.cfm?App_mod e=Display_Statute&U RL=0100-0199/0163/Sections/0163.31801. html 1/ 35 8/31/2021 Statutes & Constitution :View Statutes : Online Sunshine Appendix A - Page 2 construction. (h) Specifically earmark funds collected under the impact fee for use in acquiring, constructing, or improving capital facilities to benefit new users. (i) Ensure that revenues generated by the impact fee are not used, in whole or in part, to pay existing debt or for previously approved projects unless the expenditure is reasonably connected to, or has a rational nexus with, the increased impact generated by the new residential or nonresidential construction. (5)(a) Notwithstanding any charter provision, comprehensive plan policy, ordinance, development order, development permit, or resolution, the local government or special district must credit against the collection of the impact fee any contribution, whether identified in a proportionate share agreement or other form of exaction, related to public facilities or infrastructure, including land dedication, site planning and design, or construction. Any contribution must be applied on a dollar -for -dollar basis at fair market value to reduce any impact fee collected for the general category or class of public facilities or infrastructure for which the contribution was made. (b) If a local government or special district does not charge and collect an impact fee for the general category or class of public facilities or infrastructure contributed, a credit may not be applied under paragraph (a). (6) A local government, school district, or special district may increase an impact fee only as provided in this subsection. (a) An impact fee may be increased only pursuant to a plan for the imposition, collection, and use of the increased impact fees which complies with this section. (b) An increase to a current impact fee rate of not more than 25 percent of the current rate must be implemented in two equal annual increments beginning with the date on which the increased fee is adopted. (c) An increase to a current impact fee rate which exceeds 25 percent but is not more than 50 percent of the current rate must be implemented in four equal installments beginning with the date the increased fee is adopted. (d) An impact fee increase may not exceed 50 percent of the current impact fee rate. (e) An impact fee may not be increased more than once every 4 years. (f) An impact fee may not be increased retroactively for a previous or current fiscal or calendar year. (g) A local government, school district, or special district may increase an impact fee rate beyond the phase-in limitations established under paragraph (b), paragraph (c), paragraph (d), or paragraph (e) by establishing the need for such increase in full compliance with the requirements of subsection (4), provided the following criteria are met: 1. A demonstrated -need study justifying any increase in excess of those authorized in paragraph (b), paragraph (c), paragraph (d), or paragraph (e) has been completed within the 12 months before the adoption of the impact fee increase and expressly demonstrates the extraordinary circumstances necessitating the need to exceed the phase-in limitations. 2. The local government jurisdiction has held not less than two publicly noticed workshops dedicated to the extraordinary circumstances necessitating the need to exceed the phase-in limitations set forth in paragraph (b), paragraph (c), paragraph (d), or paragraph (e). 3. The impact fee increase ordinance is approved by at least a two-thirds vote of the governing body. (h) This subsection operates retroactively to January 1, 2021. (7) If an impact fee is increased, the holder of any impact fee credits, whether such credits are granted under s. 163.3180, s. 380.06, or otherwise, which were in existence before the increase, is entitled to the full benefit of the intensity or density prepaid by the credit balance as of the date it was first established. (8) A local government, school district, or special district must submit with its annual financial report required under s. 218.32 or its financial audit report required under s. 218.39 a separate affidavit signed by its chief financial officer or, if there is no chief financial officer, its executive officer attesting, to the best of his or her knowledge, that all impact fees were collected and expended by the local government, school district, or special district, or were collected and expended on its behalf, in full compliance with the spending period provision in the local ordinance or resolution, and that funds expended from each impact fee account were used only to acquire, construct, or improve specific infrastructure needs. 36 www.Ieg. state.fl. us/statutes/i ndex.cfm?App_mod e=Display_Statute&U RL=0100-0199/0163/Sections/0163.31801. html 2/_ 8/31/2021 Statutes & Constitution :View Statutes : Online Sunshine Appendix A - Page 3 (9) In any action challenging an impact fee or the government's failure to provide required dollar -for -dollar credits for the payment of impact fees as provided in s. 163.3180(6)(h)2.b., the government has the burden of proving by a preponderance of the evidence that the imposition or amount of the fee or credit meets the requirements of state legal precedent and this section. The court may not use a deferential standard for the benefit of the government. (10) Impact fee credits are assignable and transferable at anytime after establishment from one development or parcel to any other that is within the same impact fee zone or impact fee district or that is within an adjoining impact fee zone or impact fee district within the same local government jurisdiction and which receives benefits from the improvement or contribution that generated the credits. This subsection applies to all impact fee credits regardless of whether the credits were established before or after June 4, 2021. (11) A county, municipality, or special district may provide an exception or waiver for an impact fee for the development or construction of housing that is affordable, as defined in s. 420.9071. If a county, municipality, or special district provides such an exception or waiver, it is not required to use any revenues to offset the impact. (12) This section does not apply to water and sewer connection fees. (13) In addition to the items that must be reported in the annual financial reports under s. 218.32, a local government, school district, or special district must report all of the following information on all impact fees charged: (a) The specific purpose of the impact fee, including the specific infrastructure needs to be met, including, but not limited to, transportation, parks, water, sewer, and schools. (b) The impact fee schedule policy describing the method of calculating impact fees, such as flat fees, tiered scales based on number of bedrooms, or tiered scales based on square footage. (c) The amount assessed for each purpose and for each type of dwelling. (d) The total amount of impact fees charged by type of dwelling. (e) Each exception and waiver provided for construction or development of housing that is affordable. History.—s. 9, ch. 2006-218; s. 1, ch. 2009-49; s. 5, ch. 2009-96; s. 5, ch. 2011-14; s. 1, ch. 2011-149; s. 1, ch. 2019-106; s. 5, ch. 2019- 165; s. 5, ch. 2020-27; s. 1, ch. 2020-58; ss. 1, 2, ch. 2021-63. Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us www.Ieg. state.fl. us/statutes/i ndex.cfm?App_mod e=Display_Statute&U RL=0100-0199/0163/Sections/0163.31801. html 3/ 37 cG U U U j w z yy 5 C C Z z C 0 W u U W J h Y Z d C J C Y a ✓: Z C a F IG -i v >' >' >>>>>>> � Q W`w cz o^cam uo oc c^c coc � Jcua c y w J ,"' >>> �.0 .0 �Y Y Y ,.L �Y Y �Y ^Y 5 5 ¢ ¢ ¢ . Y a Q O J a a a a a a a a a a a a a a a a a a a a a a a a a a Z W 4 Z Z Z Z Z Z Z Z Z Z Z z Z z Z z Z W C Q C Q F, Q Z Q C, Z Q j j V "� -j .W- •U,a. 6 [L J ,E�y",� C Q C v C Q C Q C QF C Q C Q CF Q C Q C Q C Q C F F. 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