Florida Senate - 2019 SB 144
By Senator Gruters
4-00371A-19 2019144__
1 A bill to be entitled
2 An act relating to impact fees; amending s. 163.31801,
3 F.S.; revising the minimum requirements for impact
4 fees adopted by a local government; exempting water
5 and sewer connection fees from the Florida Impact Fee
6 Act; providing an effective date.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
10 Section 1. Section 163.31801, Florida Statutes, is amended
11 to read:
12 163.31801 Impact fees; short title; intent; minimum
13 requirements; audits; challenges definitions; ordinances levying
14 impact fees.—
15 (1) This section may be cited as the “Florida Impact Fee
16 Act.”
17 (2) The Legislature finds that impact fees are an important
18 source of revenue for a local government to use in funding the
19 infrastructure necessitated by new growth. The Legislature
20 further finds that impact fees are an outgrowth of the home rule
21 power of a local government to provide certain services within
22 its jurisdiction. Due to the growth of impact fee collections
23 and local governments’ reliance on impact fees, it is the intent
24 of the Legislature to ensure that, when a county or municipality
25 adopts an impact fee by ordinance or a special district adopts
26 an impact fee by resolution, the governing authority complies
27 with this section.
28 (3) At a minimum, an impact fee adopted by ordinance of a
29 county or municipality or by resolution of a special district
30 must satisfy all of the following conditions, at minimum:
31 (a) Require that The calculation of the impact fee must be
32 based on the most recent and localized data.
33 (b) The local government must provide for accounting and
34 reporting of impact fee collections and expenditures. If a local
35 governmental entity imposes an impact fee to address its
36 infrastructure needs, the entity must shall account for the
37 revenues and expenditures of such impact fee in a separate
38 accounting fund.
39 (c) Limit Administrative charges for the collection of
40 impact fees must be limited to actual costs.
41 (d) The local government must provide Require that notice
42 be provided no less than 90 days before the effective date of an
43 ordinance or resolution imposing a new or increased impact fee.
44 A county or municipality is not required to wait 90 days to
45 decrease, suspend, or eliminate an impact fee.
46 (e) Collection of the impact fee may not be required to
47 occur earlier than the date of issuance of the building permit
48 for the property that is subject to the fee.
49 (f) The impact fee must be reasonably connected to, or have
50 a rational nexus with, the need for additional capital
51 facilities and the increased impact generated by the new
52 residential or commercial construction.
53 (g) The impact fee must be reasonably connected to, or have
54 a rational nexus with, the expenditures of the funds collected
55 and the benefits accruing to the new residential or commercial
56 construction.
57 (h) The local government must specifically earmark funds
58 collected under the impact fee for use in acquiring,
59 constructing, or improving capital facilities to benefit new
60 users.
61 (i) Revenues generated by the impact fee may not be used,
62 in whole or in part, to pay existing debt or for previously
63 approved projects unless the expenditure is reasonably connected
64 to, or has a rational nexus with, the increased impact generated
65 by the new residential or commercial construction.
66 (4) Audits of financial statements of local governmental
67 entities and district school boards which are performed by a
68 certified public accountant pursuant to s. 218.39 and submitted
69 to the Auditor General must include an affidavit signed by the
70 chief financial officer of the local governmental entity or
71 district school board stating that the local governmental entity
72 or district school board has complied with this section.
73 (5) In any action challenging an impact fee, the government
74 has the burden of proving by a preponderance of the evidence
75 that the imposition or amount of the fee meets the requirements
76 of state legal precedent or this section. The court may not use
77 a deferential standard.
78 (6) This section does not apply to water and sewer
79 connection fees.
80 Section 2. This act shall take effect July 1, 2019.