(1) Each governmental entity intending to impose a development impact fee shall prepare a capital improvements plan. That portion of the cost of preparing a capital improvements plan which is attributable to determining the development impact fee may be funded by a one (1) time ad valorem levy which does not exceed two one-hundredths percent (.02%) of market value or by a surcharge imposed by ordinance on the collection of a development impact fee which surcharge does not exceed the development’s proportionate share of the cost of preparing the plan. For governmental entities required to undertake comprehensive planning pursuant to chapter 65, title 67, Idaho Code, such capital improvements plan shall be prepared and adopted according to the requirements contained in the local planning act, section 67-6509, Idaho Code, and shall be included as an element of the comprehensive plan. The capital improvements plan shall be prepared by qualified professionals in fields relating to finance, engineering, planning and transportation. The persons preparing the plan shall consult with the development impact fee advisory committee.
The capital improvements plan shall contain all of the following:
(a)  A general description of all existing public facilities and their existing deficiencies within the service area or areas of the governmental entity and a reasonable estimate of all costs and a plan to develop the funding resources related to curing the existing deficiencies including, but not limited to, the upgrading, updating, improving, expanding or replacing of such facilities to meet existing needs and usage;
(b)  A commitment by the governmental entity to use other available sources of revenue to cure existing system deficiencies where practical;
(c)  An analysis of the total capacity, the level of current usage, and commitments for usage of capacity of existing capital improvements, which shall be prepared by a qualified professional planner or by a qualified engineer licensed to perform engineering services in this state;
(d)  A description of the land use assumptions by the government entity;
(e)  A definitive table establishing the specific level or quantity of use, consumption, generation or discharge of a service unit for each category of system improvements and an equivalency or conversion table establishing the ratio of a service unit to various types of land uses, including residential, commercial, agricultural and industrial;
(f)  A description of all system improvements and their costs necessitated by and attributable to new development in the service area based on the approved land use assumptions, to provide a level of service not to exceed the level of service adopted in the development impact fee ordinance;
(g)  The total number of service units necessitated by and attributable to new development within the service area based on the approved land use assumptions and calculated in accordance with generally accepted engineering or planning criteria;
(h)  The projected demand for system improvements required by new service units projected over a reasonable period of time not to exceed twenty (20) years;
(i)  Identification of all sources and levels of funding available to the governmental entity for the financing of the system improvements;
(j)  If the proposed system improvements include the improvement of public facilities under the jurisdiction of the state of Idaho or another governmental entity, then an agreement between governmental entities shall specify the reasonable share of funding by each unit, provided the governmental entity authorized to impose development impact fees shall not assume more than its reasonable share of funding joint improvements, nor shall the agreement permit expenditure of development impact fees by a governmental entity which is not authorized to impose development impact fees unless such expenditure is pursuant to a developer agreement under section 67-8214, Idaho Code; and
(k)  A schedule setting forth estimated dates for commencing and completing construction of all improvements identified in the capital improvements plan.

Terms Used In Idaho Code 67-8208

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Capital improvements: means improvements with a useful life of ten (10) years or more, by new construction or other action, which increase the service capacity of a public facility. See Idaho Code 67-8203
  • Capital improvements plan: means a plan adopted pursuant to this chapter that identifies capital improvements for which development impact fees may be used as a funding source. See Idaho Code 67-8203
  • Developer: means any person or legal entity undertaking development, including a party that undertakes the subdivision of property pursuant to sections 50-1301 through 50-1334, Idaho Code. See Idaho Code 67-8203
  • Development: means any construction or installation of a building or structure, or any change in use of a building or structure, or any change in the use, character or appearance of land, which creates additional demand and need for public facilities or the subdivision of property that would permit any change in the use, character or appearance of land. See Idaho Code 67-8203
  • Development impact fee: means a payment of money imposed as a condition of development approval to pay for a proportionate share of the cost of system improvements needed to serve development. See Idaho Code 67-8203
  • Governmental entity: means any unit of local government that is empowered in this enabling legislation to adopt a development impact fee ordinance. See Idaho Code 67-8203
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land use assumptions: means a description of the service area and projections of land uses, densities, intensities, and population in the service area over at least a twenty (20) year period. See Idaho Code 67-8203
  • Level of service: means a measure of the relationship between service capacity and service demand for public facilities. See Idaho Code 67-8203
  • Proportionate share: means that portion of the cost of system improvements determined pursuant to section 67-8207, Idaho Code, which reasonably relates to the service demands and needs of the project. See Idaho Code 67-8203
  • Public facilities: means :
Idaho Code 67-8203
  • Service area: means any defined geographic area identified by a governmental entity or by intergovernmental agreement in which specific public facilities provide service to development within the area defined, on the basis of sound planning or engineering principles or both. See Idaho Code 67-8203
  • Service unit: means a standardized measure of consumption, use, generation or discharge attributable to an individual unit of development calculated in accordance with generally accepted engineering or planning standards for a particular category of capital improvements. See Idaho Code 67-8203
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
    • (2)  The governmental entity imposing a development impact fee shall update the capital improvements plan at least once every five (5) years. The five (5) year period shall commence from the date of the original adoption of the capital improvements plan. The updating of the capital improvements plan shall be made in accordance with procedures set forth in section 67-8206, Idaho Code.
    (3)  The governmental entity must annually adopt a capital budget.
    (4)  The capital improvements plan shall be updated in conformance with the provisions of subsection (2) of this section each time a governmental entity proposes the amendment, modification or adoption of a development impact fee ordinance.