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GENERAL GOVERNMENT BUILDING IMPACT FEES ISSUES AND LEGALITY. Gregory T. Stewart Nabors, Giblin & Nickerson, P.A. 1500 Mahan Drive, Suite 200 Tallahassee, Florida 32308 (850) 224-4070: Telephone (850) 224-4073: Facsimile.
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GENERAL GOVERNMENT BUILDING IMPACT FEES ISSUES AND LEGALITY Gregory T. Stewart Nabors, Giblin & Nickerson, P.A. 1500 Mahan Drive, Suite 200 Tallahassee, Florida 32308 (850) 224-4070: Telephone (850) 224-4073: Facsimile
General Government Building Impact Fees -- Also Known as “Everything Else We Have Not Imposed A Fee For Already”
General Governmental • Normally excludes those buildings funded by other fees • jails • fire/EMS facilities • parks • sheriff stations
General Governmental • Frequently included in general governmental fees • general government administration buildings • courts • parking decks • miscellaneous facilities that do not fit in other general categories
Issues With GeneralGovernmental Fees • Is the need for various governmental buildings the same for each development? • What is the factor that determines need? • What is the standard being established?
Collier Building Industry Ass’n (CBIA) v. Collier County, Florida • Summary: Building industry filed suit asserting that County’s Government Building Impact Fee was an invalid tax
Issues Raised in CBIA Case • Impact fees being used as a substitute for ad valorem taxes (County had lowest millage in State) • Functional population approach (per 2,000 square feet) – no relationship to need • Methodology ignored deficiencies in existing facilities
Issues Raised in CBIA Case (Continued) • No showing of a need for new governmental building from development • Apportionment arbitrary (20,000 square foot home pays 10 times a 2,000 square foot home)