Sierra County Municipal Code Ch. 12.06 Development Fees

California law recognizes that growth due to development can create impacts to public entities that provide public services required by the development. Such impacts are required to be addressed under the California Environmental Quality Act (CEQA) and to be mitigated where feasible. State law provides procedures for cities and counties to adopt development mitigation fees as a way to secure funding for capital facilities and equipment that are needed in order to meet the service requirements from new development (reference is to Mitigation Fee Act, Cal. Gov’t. Code §§ 66000 – 66024.) It is the purpose and intent of this chapter to provide for the establishment and imposition of development fees in accordance with the provisions of the Mitigation Fee Act in order to address the impacts created on the county and other local governmental entities. It is the intent of this chapter that new development pays its fair share to maintain the preexisting level of service, thereby mitigating the impact of development on local governmental entities’ ability to provide such service.

In order to address the impacts on the infrastructure and services provided by the county and the other special districts providing services within Sierra County, this chapter requires the payment of development fees, as set forth in the following sections of this chapter, to offset the impacts reasonably anticipated due to the development of property within the county. Fees shall be established by the county for each local public entity (through adoption of further sections to this chapter) only following the preparation by the impacted entity and presentation to the County Board of Supervisors of a study that adequately demonstrates the reasonable relationship between new development and the fees to be charged, as required by the Mitigation Fee Act. Pursuant to the Mitigation Fee Act, fees may only be accessed for the purpose of acquiring capital facilities and equipment necessary to maintain the same service capacity in a proportionate manner that which existed before the new development. Fees may not be assessed to cover operational and maintenance expenses of a public entity providing service to development. The Board of Supervisors shall establish the amount of the development fees for each individual local entity upon completion by the local entity of an adequate study prepared and provided by the local entity and following a publicly noticed meeting following the procedures set out in Cal. Gov’t. Code § 60018 (per Cal. Gov’t. Code § 66004).

A. With the exception of Sierra County Fire Protection District #1 (Fire District), all development fees shall be collected by the county on behalf of the local entity on whose behalf they are imposed. Fees shall be deposited by the County Auditor in an account for the benefit of the local entity on whose behalf they are imposed and thereafter such entity or entities shall be solely responsible for complying with the provisions of Cal. Gov’t. Code §§ 66000 , et seq., with regard to segregation, use, accounting and refund of any such fees. The fees, together with any interest accruing thereon, shall be maintained and accounted for in a separate capital facilities account or fund in a manner to avoid any commingling of such monies with other revenues or funds and expended in a timely fashion only for approved purposes. Fees remaining unexpended or uncommitted five or more years after deposit shall be subject to the provisions for refund under Cal. Gov’t. Code § 66001. Any entity receiving development fees shall be solely responsible for making any refunds of the fees as may be required by law. Mitigation fees attributable to the Fire District shall be processed as follows:

1. Developer shall submit payment of mitigation fees attributable to the Fire District separately from other assessed fees;

2. A permit will not be issued until said fees are submitted to the Sierra County Building Department, with the check or money order made payable to the Fire District;

3. Said mitigation fee shall be transmitted by the Sierra County Building Department to the Fire District for all further handling;

4. Fire District shall be responsible for depositing, distribution and control of the mitigation fee without recourse to the County of Sierra;

5. All accounting, reconciliation and tracking of such mitigation fees shall be borne by the Fire District;

6. All other requirements for the processing of mitigation fees by the County of Sierra or the local entity shall remain in full force and effect.

B. As a requirement for the receipt of development fees, each local entity shall, within 180 days after the last day of each fiscal year, provide to the Sierra County Board of Supervisors and make available to the public the following information for the prior fiscal year:

1. A brief description of the type of fees in the account or fund.

2. The amount of the fees.

3. The beginning and ending balance of the account or fund.

4. The amount of the fees collected and the interest earned.

5. An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.

6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement, as identified in paragraph (2) of subdivision (a) of Cal. Gov’t. Code § 66001, and the public improvement remains incomplete.

7. A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan.

8. The amount of refunds made pursuant to subdivision (e) of Government Code Section 66001 and any allocations pursuant to subdivision (f) of Cal. Gov’t. Code § 66001.

C. The local agency shall review the information made available to the public pursuant to subsection (B) of this section at the next regularly scheduled public meeting not less than 15 days after this information is made available to the public, as required by this subdivision. Notice of the time and place of the meeting, including the address where this information may be reviewed, shall be mailed, at least 15 days prior to the meeting, to any interested party who files a written request with the local agency for mailed notice of the meeting. (Ord. 1109, eff. 1/20/22)

As an express condition of the imposition and collection of fees as established by this chapter, each local entity receiving and collecting such fees shall be conclusively presumed to have agreed to hold Sierra County harmless and shall indemnify and defend the county against all actions, claims and damages related to said fees, including, without limitation, any challenge to the validity of or use of said fees. Each local entity receiving and collecting development fees shall be solely responsible for the refunding of any fees as may otherwise be required by law.

A. Based on the presentation by the Sierra County Fire Protection District #1 of a resolution of the District Board of Commissioners declaring the District impacted by new development and the impact analysis accompanying said resolution, a fire impact development fee in the amount adopted by resolution of the Board of Supervisors is hereby required to be paid by certain new development/construction which is within the boundaries of the Sierra County Fire Protection District #1. For the purpose of this chapter, floor space shall be computed based on the exterior dimensions of the building or structure. Multiple storied buildings and structures shall take account of the exterior dimensions for each story, including, without limitation, lofts and basements.

B. Structures and uses subject to the fire development impact fee include all new construction or additions to existing structures within the Sierra County Fire Protection District #1 for occupancy, storage or garage requiring a permit from Sierra County. Areas subject to the fee will be measured by floor area as noted in subsection (A) of this section.

Structures and uses shall include, but are not limited to, the following: homes, modular homes, multifamily housing, decks, porches, garages, workshops, storage buildings, warehouses, commercial housing (hotels or motels), restaurants, employee housing, offices, retail space, gyms, places of worship, schools, prisons, jails or penal institutions, and utility buildings, or similar structure not specifically identified as determined by the County Building Official after consultation with the District.

The following structures and uses are not subject to the fire development impact fee:

1. Development entitled by state or federal statute to an exemption from development impact fees;

2. Modernization or rehabilitation projects where no additional net square footage is being added to the existing structure;

3. Greenhouses, carports and portable carports;

4. Agricultural barns and pole barns used exclusively for animal or animal feed storage. Excluded agricultural buildings must not have electrical connection to the building, be in the agricultural zoning district, and be consistent with the exemption language found in SCC Title 12 pertaining to building permit exemptions for certain categories of agricultural buildings;

5. Rebuild of a structure damaged or destroyed by fire, flood, or other similar event or a rebuild of a structure that was voluntarily demolished by the property owner so long as the footprint of the new building is equal to or less than the original structure;

6. Water tanks and communication towers.

Disputes related to whether a structure or use is subject to the fire district development fee will be resolved at the sole discretion of the Sierra County Building Official.

C. The fire development impact fee shall, unless the District otherwise makes provision for collection of the fees, be assessed and collected at the time of the issuance of each building permit.

D. Unless the District otherwise makes a provision for collection of the fees, at the time of the issuance of a building permit, the development fees shall be computed and collected by the County Building Department in accordance with the provisions of this chapter; provided, however, that any applicant asserting a right to defer the fees under the provisions of Cal. Gov’t. Code § 66007 may appeal the timing of the payment of the fees. Any such appeal shall be made to the Board of Commissioners of Sierra County Fire Protection District #1. In the event that the collection of any fees is deferred, the fees shall be due and shall be collected on the date of the final inspection or the date the certificate of occupancy is issued, whichever occurs first. In cases in which collection of fees is deferred, the District may also require the execution of an agreement to pay the fees as a condition to the issuance of a building permit.

E. The fire development impact fee established by this section shall be effective as of June 6, 2009, and thereafter may be amended by resolution adopted by the Board of Supervisors upon presentation by the District of an appropriate impact analysis. Any increase in the fee shall only be adopted following compliance with the public hearing and notice requirements as set out in Cal. Gov’t. Code §§ 66004 and 66018 and any other applicable provisions of law. (Ord. 1097, eff. 3/4/21; Ord. 1011, eff. 5/7/09; Ord. 1008, eff. 2/19/09)