ABSTRACT
Many local governments that adopt proportionate-share development impact fee programs find it helpful to also adopt administrative rules in regard to the administration of their programs. From the standpoint of the local government, comprehensive development fee administrative codes are particularly helpful as guides for their impact fee administrators and other staff members charged with implementation of their fee programs. The content of impact fee administrative codes varies widely but should focus on the procedures contained in the relevant ordinances and state statutory provisions. Codes should include the procedures for collecting impact fees and the payment schedule; the procedures for determining what development activities are required to pay impact fees; and the formulae used to determine the amount of the fees through both fee schedules and independent fee determinations. They also include expenditure of impact fee funds; credits; refunds; exemptions; and appeals.
