Earlier editions: 2026-09
Title 2 — ADMINISTRATIVE SERVICES›Division 9 — TAXATION
Irvine Municipal Code Ch. 6 Systems Development Charge
Irvine Municipal Code · 2026-10 edition · updated 2026-10-04 · Irvine
Cite as: Irvine Municipal Code Chapter 6 · Text as of 2026-10-04
Footnotes:
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Editor's note— Prior to amendment by Ord. No. 81-10, § 1, adopted Sept. 22, 1981, the provisions of this chapter derived from Ord. No. 215, § 1, adopted June 27, 1978, and Ord. No. 221, § 1, adopted Aug. 22, 1978.
Sec. 2-9-601. - Scope and purpose.¶
There is hereby imposed by this chapter a systems development charge to provide a predictable and equitable funding source for capital improvements by requiring those in the business of development to "buy into" the pre-existing City infrastructure so that the impact of new growth on existing improvements will be borne equitably by new development.
(Code 1976, § II.L-801; Ord. No. 81-10, § 1, 9-22-81)
Sec. 2-9-602. - Definitions.¶
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Building. For the purpose of this chapter, a "building" is a structure built for the support, shelter or enclosure of persons, animals, chattels, or property of any kind.
Development. For the purpose of this chapter, a "development," including a new development, is one or more buildings covered by a single building permit.
(Code 1976, § II.L-802; Ord. No. 81-10, § 1, 9-22-81)
Sec. 2-9-603. - Tax schedule.¶
The systems development charge tax schedule and corresponding method of tax payment shall be in conformance with and equal to an amount as set by resolution by the City Council of the City of Irvine, which may be amended from time-to-time.
(Code 1976, § II.L-803; Ord. No. 81-10, § 1, 9-22-81)
Sec. 2-9-604. - Payment of tax.¶
Any applicant for a building permit for a new development shall pay the systems development tax in conjunction with payment of the building permit fee. Any and all questions with regard to the applicability of the systems development charge tax to a particular new development should be directed to the Director of Community Development.
(Code 1976, § II.L-804; Ord. No. 81-10, § 1, 9-22-81)
Sec. 2-9-605. - Exemptions.¶
Any parcel of land which, on the date of application for a building permit, meets the following criteria shall be exempt from paying a systems development charge tax:
A. Alterations which do not increase the floor area of a structure;
B. Additions to single-family residential dwellings which do not constitute the addition of a living unit as defined by the Building Code.
(Code 1976, § II.L-805; Ord. No. 81-10, § 1, 9-22-81)
Sec. 2-9-606. - Reserved.¶
Sec. 2-9-607. - Segregation and use of revenues.¶
A. All funds derived from the systems development charge are to be segregated by accounting practices from all other accounts of the City, and shall be used as follows:
One-half of all funds shall be used for no other purpose than design and construction of capital improvements to the arterial highway circulation system to provide additional capacity and for health and safety improvements as appropriate to accommodate new development.
The remaining one-half of all funds shall be used for no other purpose than the design, construction and acquisition of other City capital improvements as appropriate to accommodate new development and growth.
B. Designation of expenditure of funds available from the systems development charge tax shall be made by the City Council in the context of approval of the City's annual operating and capital improvements budget. At the discretion of the City Council, funds may be accumulated in unlimited amounts for expected future expansion costs.
(Code 1976, § II.L-806; Ord. No. 81-10, § 1, 9-22-81)
Sec. 2-9-608. - Refunds.¶
In the event that the building permit expires for which the systems development charge has been collected, these collected funds shall be reimbursed to the applicant if requested.
(Code 1976, § II.L-807; Ord. No. 81-10, § 1, 9-22-81)
Sec. 2-9-609. - Appeal.¶
Any person aggrieved by a decision of the Director of Community Development pursuant to this chapter may appeal that decision to the City Council by filing a written request with the City Clerk within 10 days after said decision setting forth the grounds of the appeal. In considering the appeal, the City Council shall determine whether the decision of the Director of Community Development is correct and may affirm, modify, extend, or overrule any decision.
(Code 1976, § II.L-808; Ord. No. 81-10, § 1, 9-22-81)
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