San Juan Capistrano Municipal Code Art. 5 System Development Taxes

There is hereby imposed a systems development tax to provide a predictable and equitable finding source for capital improvements by requiring those in the business of development to buy into the preexisting City infrastructure so that the impact of new growth on existing improvements will be borne equitably by new development.

(§ 1, Ord. 364)

For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:

"Building"

shall mean a structure built for the support, shelter, or enclosure of persons, animals, chattels, or property of any kind.

"Development"

shall mean one or more buildings covered by a single building permit. “Development” shall include new development.

(§ 2, Ord. 364)

The systems development tax schedule and corresponding method of tax payment shall be in conformance with, and equal to, an amount set by resolution by the Council.

(§ 3, Ord. 364)

Any applicant for a building permit for a new development shall pay the systems development tax in conjunction with the payment of the building permit fee. Any and all questions with regard to the applicability of the systems development tax to a particular new development shall be decided by the City Manager.

(§ 4, Ord. 364)

Any parcel of land which meets the following criteria on the date of an application for a building permit shall be exempt from paying the systems development 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; and

(c) Low and moderate income level housing, as defined in the guidelines of the United States Department of Housing and Urban Development.

(§ 5, Ord. 364)

(a) Segregation and use. All funds derived from the systems development tax shall be segregated by accounting practices from all other accounts of the City and shall be used for the design, construction, and acquisition of City capital improvements as appropriate to accommodate new development and growth.

(b) Designation. The designation of the expenditure of the funds available from the systems development tax shall be made by the Council at such time as the Council may direct. At the discretion of the Council, funds may be accumulated in unlimited amounts for expected future expansion costs.

(§ 6, Ord. 364)

Any person aggrieved by a decision of the City Manager made pursuant to the provisions of this article may appeal such decision to the Council by filing a written request with the City Clerk, within 10 days after such decision, setting forth the grounds of the appeal. In considering the appeal, the Council shall determine whether the decision of the City Manager is correct and may affirm, modify, extend, or overrule any such decision.

(§ 7, Ord. 364)