HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 11/07/2006 - ITEMS RELATING TO THE ADOPTION OF A TRANSPORTATION ITEM NUMBER: 29
AGENDA ITEM SUMMARY DATE: November7, 2006
FORT COLLINS CITY COUNCIL STAFF: Darin Atteberry
Diane Jones
Ann Turnquist
SUBJECT
Items Relating to the Adoption of a Transportation Maintenance Fee and a Community Park
Maintenance Fee.
RECOMMENDATION
Staff recommends adoption of the Ordinances under Option B on First Reading.
FINANCIAL IMPACT
These Ordinances propose a Transportation Maintenance Fee (TMF) and a Community Park
Maintenance Fee (CPMF). The total net revenue from the new special services fees will equal
approximately $3.14 million per year. The TMF revenue will be allocated to the Pavement
Management Program and the CPMF revenue will be allocated to the maintenance of community
parks.
Residential Fee Revenue Total Revenue
Revenue Weighting TMF CPMF I Total TMF * CPMF
Option A: $ 1.53 $1.44 $2.97 $2,260,900 $ 879,864 $ 3,140,764
Weighted to TMF
OptionB: $ 1.01 $2.67 $3.68 $1,449,702 $1,686,722 $ 3,136,424
Balanced TMF/CPMF
*TMF rates for non-residential properties are set by formula. The CPMF would not
apply to non-residential properties.
EXECUTIVE SUMMARY
OPTION A: Revenue Weighted to TMF
1. First Reading of Ordinance No. 184, 2006, Amending Chapter 7.5 of the City Code to
Establish a Transportation Maintenance Fee. (Option A)
AND
First Reading of Ordinance No. 185, 2006, Amending Chapter 7.5 of the City Code to
Establish a Community Park Maintenance Fee. (Option A)
November 7, 2006 -2- Item No. 29
OPTION B: Equal Revenue from TMF and CPMF
2. First Reading of Ordinance No. 184, 2006, Amending Chapter 7.5 of the City Code to
Establish a Transportation Maintenance Fee. (Option B)
AND
First Reading of Ordinance No. 185, 2006, Amending Chapter 7.5 of the City Code to
Establish a Community Park Maintenance Fee. (Option B)
At the October 10, 2006 Work Session, City Council directed staff to prepare two alternatives for
the proposed Transportation Maintenance Fee (TMF) and Community Park Maintenance Fee
tion A would weight the fee revenue toward the TMF, while Option B would equally
(CPMF). OP Sh � q Y
divide the revenue between the TMF and CPMF. For each option(A and B), a TMF ordinance and
a CMPF ordinance are presented. The Option A ordinances or the Option B ordinances should be
adopted as a set.
In summary,the two options would generate the same amount of new revenue,approximately$3.14
million per year in 2007.
Option A weights the fee revenue toward the TMF
• $2,260,900 (72%) from TMF
• $ 879,864 (28%) from CPMF
• Residential pays 54% ($1,696,013)
• Non-residential pays 46% ($1,444,751
Option B equalizes the fee revenue between TMF and CPMF
• $1,449,702 (46%) from TMF
• $1,686,722 (54%) from CPMF
• Residential pays 70% ($2,195,497)
• Non-residential pays 30% ($940,927)
Both options generate approximately the same amount oftotal revenue. Staff recommends adoption
of Option B, which would establish two new fees with equal revenue from each fee. This option
would mitigate some of the impact on businesses which would have been created under Option A.
Each of the fees is based on recovering a portion of the cost of the respective programs. The total
cost of the Pavement Management Program is over$9 million($5.5 million is funded through the
Building on Basics Street Maintenance Sales Tax), and the total cost of maintaining the City's
community parks is $2.6 million. These figures represent the maximum amount that could be
charged through a special service fee. Neither of the proposed options exceeds the costs.
November 7, 2006 -3- Item No. 29
BACKGROUND
Special Service Fees
The proposed TMF and CPMF are"special service fees." Such fees have been increasingly used by
Colorado municipalities over the last couple of decades as a means of providing supplementary
funding for particular government services. In order to establish a legitimate special service fee,
several court-established tests must be met in formulating the fee and expending the proceeds from
the fee. Essentially, a special service fee is distinguished from a tax in that it: (1) is imposed on
persons or property to defray the costs of a particular governmental service rather than the general
expenses of government; (2)the amount generated by fee must be reasonably related to the overall
costs of providing the service funded by the fee; (3)the methodology used to determine the amount
paid by individual fee payers must have a rational basis; and(4)revenues generated by the fee must
be segregated and used only for the purposes for which the fee is imposed.
Both the TMF and CPMF have been prepared by City staff with these criteria in mind. Neither fee
would generate revenues in excess of the cost of maintaining City streets and parks,and a substantial
portion of those costs will continue to be borne by other revenue sources.
Community Park Maintenance Fee
The implementation of the CPMF would support maintenance of the City's community park system.
The fee will be imposed on all residential dwelling units as defined in the attached ordinance. A flat
fee of$1.44 (Option A) or$2.67 (Option B)per dwelling unit will be added to monthly utility bills
beginning in 2007.
The fee will be used in conjunction with General Fund resources to fund all aspects of maintaining
community parks. Maintenance includes,but is not limited to maintenance of all landscaped areas,
facilities and infrastructure, administration, and minor capital improvements as needed to keep the
park facilities in safe and usable condition for the general public.
Under Option A, the CPMF contribution toward the maintenance of the City's community park
system would result in net savings to the General Fund, after utility billing costs, rebates and bad
debts,of$880,000. The fee of$1.44 per month or$17.28 per year would appear on City utility bills
produced after January 1, 2007.
Under Option B,the net savings to the General Fund from enacting the CPMF would be$106,722
after utility billing costs,rebates and bad debts. The fee of$2.67 per month or$32.04 per year will
appear on City utility bills produced after January 1, 2007.
Under either scenario,the fee would be adjusted annually for inflation based on the Denver—Boulder-
Greeley Consumer Price Index and as directed by City Council. The fee would reduce the need for
General Fund support in the park system and provide a possible funding source for future
maintenance of new parks.
November 7, 2006 -4- Item No. 29
Transportation Maintenance Fee
The establishment of a TMF would support maintaining city streets,bike lanes, medians(excluding
landscaping),and City maintained sidewalks. Maintenance includes such work as keeping pavement
surfaces in good condition,performing seal coats as needed,repairing potholes and cracks,repaving
and other work to keep our transportation system safe.
The fee would be applied to all non-exempt properties within the city limits, including residential
properties and non-residential properties. The fee would be a flat dollar amount for each residential
dwelling unit, based on trip generation data for residential uses. A flat fee of$1.53 (Option A) or
$1.01 (Option B)per dwelling unit will be added to monthly utility bills. Non-residential properties
would be assessed the fee based on various categories of use and the trip generation characteristics
of those categories.
Under Option A, the TMF contribution toward the maintenance of the City's street system would
result in a net savings to the General Fund, after utility billing costs, rebates and bad debts, of
$2,260,900. The fee of$1.53 per month or $18.36 per year per residential dwelling unit would
appear on City utility bills produced after January 1,2007.Non-residential fees would be calculated
based on a formula which includes trip generation data by land use type and acreage.
Under Option B,the net savings to the General Fund from enacting the TMF would be$1,449,702,
after utility billing costs,rebates and bad debts. The fee of$1.01 per month or$12.12 per year per
residential dwelling unit would appear on City utility bills produced after January 1, 2007. Non-
residential fees would be calculated based on a formula which includes trip generation data by land
use type and acreage.
Under either scenario,the fee would be adjusted annually for inflation based on the Denver—Boulder-
Greeley Consumer Price Index and as directed by City Council. The fee would reduce the need for
General Fund support of the street system. This funding would be in addition to the voter approved
Building on Basics Street Maintenance Sales and Use Tax and revenue from state gas taxes and
street cut fees. The total cost of the street maintenance program in 2007 is projected to be over$9
million.
Rebates
A rebate program would be established to offset the impact of the new fees on low-income residents.
Residents would have to meet qualifications previously established through the rebate program for
sales tax on food as well as the new State immigration requirements. One rebate check would be
issued per dwelling unit for both fees and the grocery tax rebate. The rebate would be up to 100%
of the total fee paid. The rebate for both fees in 2007 would range from$35.64 to $41.16 per low-
income household, depending on the alternative approved by Council. Rebates would be made to
qualified residents in 2008 for fees paid in 2007.
November 7, 2006 -5- Item No. 29
Exemptions
Staff recommends that the TMF exempt all property owned and occupied by government entities
and public schools. Though both generate a significant number of trips per day, charging a fee to
these entities would only serve to shift public money from one type of government to another and
would diminish the public revenues available to them to carry out their public purposes. No new
net increase in funds available for public services would be achieved.
Council has asked staff to also provide data and an option to provide exemptions from the TMF
for places of worship and private schools (K-12).
EXEMPTION COSTS
Trans ortation Maintenance Fee
Property Category Option A: Option B:
Revenue Weighted Balanced Revenue
to TMF
Government $112 558 $74 369
Public Schools $190,557 $125,904
Sub-total $303,115 $200,273
Places of worship $82 981 $54 827
Private Schools $7,686 $5,078
Grand Total $393,782 $260,178
Staff recommends exempting government and public school properties for a total exemption of
$303,115 for Option A or$200,273 for Option B. Staff does not recommend providing an exemption
for places of worship or private schools.
In case Councilmembers wish to include exemptions for places of worship and private schools,
alternative TMF ordinances for Option A and Option B have been included within the two TMF
ordinances. Options A-1 and B-1 would provide exemptions for places of worship and private
schools. If these additional exemptions were approved by the Council,TMF annual revenues would
be reduced by$90,667 under Option A and by$59,905 under Option B. "Places of worship" and
"private schools" are defined in the Ordinance.
ATTACHMENTS
1. New Fee Recommendation Calculator, Option A and Option B.
2. New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee, November 7, 2006
ATTACHMENT
PAGE 1
Option A : Weighted to Transportation Maintenance Fee
New Fee Recommendation Calculator Sample Transportation Maintenance Fees
Monthly Yearly Lot Size
Transporation Maintenance Fee Revenue Sought Use Fee Fee in Acres
mmmmmmm
(Enter target here) $ 3 , 500 , 000 General Fund Pvmt. Mgmt. Need Industrial
$ 700 , 000 Proposed Cut Manufacturing $ 102 . 06 $ 1 ,224 . 70 5 .4
$ 2 , 800 , 000 Net General Fund Need Manufacturing $ 1 , 322 . 98 $ 159875. 76 70
Retail
Percent of Fee
TMF Fee Schedule by Land Use Drug Store $ 156 . 55 $ 13878 .66 2 . 1
Institutional $23 . 72 Per Acre 13% Old Town Restaurant $ 14 . 91 $ 178. 92 0 .2
Industrial $ 18 . 90 Per Acre 4% Old Town Shop $8 . 95 $ 107 . 35 0 . 12
High Traffic Retail $ 180 . 58 Per Acre 14% Large Retail $738 . 04 $8 , 856 . 52 9 .9
Retail $74 . 55 Per Acre 24% Institutional
Commercial $23 . 72 Per Acre 9% Church (large lot) $ 118 . 61 $ 13423 . 34 5
Residential $ 1 . 53 Per Unit 36% Church (small lot) $ 11 . 86 $ 142 . 33 0 .5
Possible Exemptions Acres Elementary School $ 128 . 10 $ 1 , 537 .21 5 .4
Annual Fee for Churches 291 . 50 $827981 $0 High School $284 . 67 $3 ,416 . 03 12
Annual Fee for all Government 395 .40 $ 1129558 $ 1129558 x High Traffic Retail
Annual Fee for Public Schools 669 .40 $ 1907557 $ 1907557 x Fast Food $325 . 04 $3 , 900 .46 1 . 8
Annual Fee for Private Schools 27 . 00 $79686 $0 Bank $216 .69 $23600 . 31 1 .2
Total Possible Exemptions : $303, 115 Convenience Store $ 144 .46 $ 1 , 733 . 54 0 . 8
(All exemptions must be paid by General Fund Contribution) Grocery Store $ 1 , 065 .40 $ 123784 . 84 5. 9
Total Fee $ 2 , 800 , 000 Commercial
Administrative Cost $ ( 130 , 000) Law Office $5 . 93 $71 . 17 0 .25
Rebate/Delinquencies $ ( 105 , 985) Motel $33 . 21 $398 . 54 1 .4
General Fund for exemptions $ (303 , 115) Daycare Center $ 18 . 27 $219 .20 0 . 77
Net to Pavement Management Program $252605900
Total New Fee Cost Per Residential Unit: $2 .97
Park Maintenance Fee Calculation Total New Fee Revenue $ 3 , 140 , 764
MEN
Target (enter fee total here ) $ 1 , 000 , 000 Monthly Fee : $ 1 .44 Distribution of Total New Fees By Land Use
Actual Yield (less admin , rebate , delinq ) $ 879 , 864 54% Residential
46% Non-Residential
ATTACHMENT 1
PAGE 2
Option B : Balanced New Revenue 50 % from TMF , 50 % PMF
New Fee Recommendation Calculator Sample Transportation Maintenance Fees
Monthly Yearly Lot Size
Transporation Maintenance Fee Revenue Sought Use Fee Fee in Acres
(Enter target here) $ 2 , 550 , 000 General Fund Pvmt. Mgmt. Need Industrial
$ 700 , 000 Proposed Cut Manufacturing $67 .43 $809 . 18 5.4
$ 1 , 850 , 000 Net General Fund Need Manufacturing $874 . 11 $ 10 ,489 . 34 70
Retail
Percent of Fee
TMF Fee Schedule by Land Use Drug Store $ 103 .44 $ 1 ,241 .26 2 . 1
Institutional $ 15.67 Per Acre 13% Old Town Restaurant $9 . 85 $ 118 .21 0 .2
Industrial $ 12 .49 Per Acre 4% Old Town Shop $5 . 91 $70 . 93 0 . 12
High Traffic Retail $ 119 . 31 Per Acre 14% Large Retail $487 .64 $5 , 851 . 63 9 .9
Retail $49 .26 Per Acre 24% Institutional
Commercial $ 15.67 Per Acre 9% Church (large lot) $78 . 37 $940.42 5
Residential $ 1 . 01 Per Unit 36% Church (small lot) $7 . 84 $94 . 04 0 .5
Possible Exemptions Acres Elementary School $84 .64 $ 1 , 015 . 66 5 .4
Annual Fee for Churches 291 .50 $54 ,827 $0 High School $ 188 . 08 $2 ,257 . 02 12
Annual Fee for all Government 395.40 $74 ,369 $74 , 369 x High Traffic Retail
Annual Fee for Public Schools 669.40 $ 1257904 $ 125 , 904 x Fast Food $214 . 76 $2 , 577 . 09 1 .8
Annual Fee for Private Schools 27 .00 $55078 $0 Bank $ 143 . 17 $ 1 , 718 . 06 1 .2
Total Possible Exemptions : $200,273 Convenience Store $95 .45 $ 1 , 145 . 37 0 .8
(All exemptions must be paid by General Fund Contribution) Grocery Store $703 . 93 $8 ,447 . 13 5.9
Total Fee $ 1 , 850 , 000 Commercial
Administrative Cost $ ( 130 , 000) Law Office $3 . 92 $47 . 02 0 .25
Rebate/Delinquencies $ (70 , 026) Motel $21 . 94 $263 . 32 1 .4
General Fund for exemptions $ (200 , 273) Daycare Center $ 12 . 07 $ 144 . 83 0 .77
Net to Pavement Management Program $154499702
Total New Fee Cost Per Residential Unit: $3.68
Park Maintenance Fee Calculation Total New Fee Revenue $ 3 , 136 ,424
Target (enter fee total here) $ 1 , 850 , 000 Monthly Fee: $ 2 . 67 Distribution of Total New Fees By Land Use
Actual Yield (less admin , rebate , delinq ) $ 1 , 686 , 722 70% Residential
30% Non-Residential
Attachment 2
New Fee Revenue Adoption
Transportation Maintenance Fee
Community Park Maintenance Fee
November 7, 2006
New Fee Revenue Recommendations
The City Manager' s Recommended 2007 Budget includes the adoption of two new
revenue sourcesa Transportation Maintenance Fee and a Community Park
Maintenance Fee. Total new revenue under the recommendation will total $3 . 14 Million.
Option A, with fee revenue weighted to the Transportation Maintenance Fee (TMF) will
result in 54% of the total revenue being collected from Residential properties and 46%
from Non-residential properties. (See Figure 1 )
Option B , with balanced revenue between the TMF and the Community Park
Maintenance Fee (CPMF) will result in 70% of total fee revenue being collected from
Residential properties and 30% from non-residential properties (See Figure 2) .
Community Park Maintenance
All New Revenue by Source, Option A Fee .
Staff recommends implementing a
Figure 1 Community Park Maintenance Fee,
effective on Utility Bills produced
Non-residential, after January 1 , 2007 . The fee
$1,4445751 , 46% Residential, would provide a permanent partial
$13696,013 , 54% funding source to pay for
maintenance of the developed
Ir parks, as well as new parks
scheduled to be built over the next
20 years . The fee could reduce the
current and (with appropriate fee
increases) the future General Fund
financial burden associated with
maintenance of City parks .
All New Revenue by Source, Option B
Figure 2 Option A would implement a fee of
$ 1 .44 per month fee applied to
residential dwelling units only. Option
Non-residential, B would implement a fee of $2 . 67 per
$940,927 , 30% month per residential dwelling unit.
Non-residential properties would be
exempt from the fee.
\ Residential, The CPMF under Option A would
$291955497 , 70% generate $880,000, while Option B
would collect $ 1 ,686,722 per year.
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 2
Transportation Maintenance Fee:
Staff recommends the establishment of a Transportation Maintenance Fee (TMF) to be
charged on City utility bills for maintaining City streets, bike lanes, medians
(excludinglandscaping), and city maintained sidewalks. Maintenance includes such work
as keeping pavement surfaces in good condition, performing seal coats as needed,
repairing potholes and cracks, repaving and other work to keep our transportation system
safe.
The fee would be applied to all properties within the City limits, including residential
properties and non-residential properties. The fee would be a flat dollar amount for each
residential dwelling unit. Non-residential properties would be assessed the fee based on
various categories of use, and the trip generation characteristics of those categories.
Option A would assess a fee of$1.53 per dwelling unit,per month, while Option B
would assess a fee of$1.01 per unit, per month. Fees for non-residential uses will be
based on the following schedule:
Recommended Transportation Maintenance Fee
(Monthly)
November 7, 2006
Option A Option B
Institutional $ 23.72 $ 15.67 Per Acre
Industrial $ 18.90 $ 12.49 Per Acre
High Traffic Retail $180.58 $119.31 Per Acre
Retail $ 74.55 $ 49.26 Per Acre
Commercial $ 23.72 $ 15.67 Per Acre
Residential $ 1.53 $ 1.01 Per Unit
The TMF under Option A will generate$2,260,900, while Option B generates
$1,449,702. These revenue estimates assume the exemption of all government properties
and public school properties.
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 3
Community Park Maintenance Fee
E
Option A: Option B:
Weighted to TMF Balance Revenue TMF
and CPMF
Applies to: All residential properties All residential properties
Total 2006 Cost to $2.6 Million Annually $2.6 Million Annually
General Fund
Tax/Fee Amount $1.44 per household per $2.67 per household per
month month
Annual $69,000 $69,000
Administrative Plus $20-25 K start-up Plus $20-25 K start-up
Costs costs costs
Approval City Council approval City Council approval
required required
Annual Cost to $17.28/year $32.04/year
Average Household
Annual Cost to Not Applicable Not Applicable
Average Business
Staff recommends that Council implement a Community Park Maintenance Fee, effective
on utility bills produced after January 1, 2007. The fee would provide a permanent
partial funding source to pay for maintenance of the developed parks, as well as new
parks scheduled to be built over the next 20 years. The fee could reduce the current and
(with appropriate fee increases) the future General Fund financial burden associated with
maintenance of City parks.
Option A would implement a fee of$1.44 per month fee applied to residential dwelling
units only. Option B would implement a fee of$2.67 per month per residential dwelling
unit. Non-residential properties would be exempt from the fee.
The CPMF under Option A would generate $880,000, while Option B would collect
$1,686,722 per year.
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 4
Option A Option B:
Recommended Fee Revenue Balanced
Weighted to Revenue
TMF
2007 General Fund Program Cost: $2,731,890
Recommended Fee Total $1,000,000 $1,850,000
Administrative Cost <$ 69,383> <$ 69,383>
Unrecoverable costs to General Fund in 2007:
Rebate Program (1,200 refunds, assuming <$20,755> <$38,396>
100% fee rebate
Unrecoverable (Delinquencies) 3% of accounts <$30,000> <$55,500>
Total Fee Revenue-- Savings to the General $879,862 $1,686,722
Fund in 2007
How does the Fee Work?
The City currently charges an impact fee on new residential dwelling units to fund
construction of new parks. This means the City has funding to build new parks but
funding to maintain them comes out of the General Fund. This recommendation will
create a flat fee charged to all residential dwelling units for maintenance of City
community parks. The fee would provide a permanent funding source to pay for a
portion of maintenance of the developed parks, as well as new parks scheduled to be built
over the next 20 years.
Who pays?
The fee is calculated using the number of active residential electric accounts as of
December 31, 2005 and estimated residential dwelling units within the City without
separate electric meters. Residential dwelling units are defined in the Ordinance.
Denver—Boulder—Greeley CPI inflation rates will be used to calculate the annual fee
increases. An administrative fee has been included to cover the cost to the Utility
Services for administration of the fee. Annual administration would total approximately
$69,000 per year, plus one-time expenses, rebates and bad debt. This fee is an estimate
by the Utility Services and may need to be adjusted in the fixture.
The proposal includes a rebate program for low-income households, based on income
levels alreadyestablished b the current sales tax rebate program. The General Fund
Y P r�
would need to subsidize the rebate program and the amount of the rebate needs to be
determined. The estimated cost of the rebate program (based on rebating 100% of the fee
to approximately 1,200 dwelling units) is $20,755 - $38,000, depending on the option
selected.
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 5
History of Revenue Source in Fort Collins
This fee has not previously been used in Fort Collins.
Pros: Cons:
• Provides a stable and predictable funding • May be perceived as a tax increase
source for parks maintenance needs
• Frees up funds to balance the 2007 General • Increases utility bills
Fund
• Doesn't require voter approval so could be • A partial fee for community parks does not fully
implemented in timely manner for 2007 resolve the problem of increased General Fund expense
Budget year. to maintain new community and neighborhood parks
• Option available to partially allocate costs to
residential properties while continuing to
support the balance of the program through
the General Fund
• Parks Maintenance costs would be allocated
to residential properties only,not to
businesses.
• Relatively easy to implement via existing
utility bills
PARK CONSTRUCTION SCHEDULE THRU 2022
Parks Classification Year 1 Acres
Spring Canyon Community Park Community 2007 88
Provincetown Park Neighborhood 2008 6.5
Registry Ride Neighborhood 2009 5
Richards Lake Neighborhood 2010 6
Trailhead Neighborhood 2010 4
Staley Neighborhood 2011 10
Community-Southeast conummay 2012 53.4
Maple Hill Neighborhood 2013 7
Fossil Lake Neighborhood 2014 7
Iron Horse Neighborhood 2014 6.5
Elm. School Neighborhood 2015 7
East Community Park Community 2016 50
Lind Neighborhood 2017 4
SideHill Neighborhood 2018 10
Eastrid a Neighborhood 2019 7
Community-North Community 2020 98
Lake Canal Neighborhood 2022 7
(1) The construction schedule dates are subject to change based on collection of
im act ees.
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 6
Transportation Maintenance Fee
Option A: Option B:
Weighted to TMF Balance Revenue TMF
and CPMF
Applies to: All residential and All residential and
commercial properties, commercial properties,
based on trip generation based on trip generation
data data
Total 2006 Cost to General $3.56 Million Annually $3.56 Million Annually
Fund
Tax/Fee Amount $1.53 per month, per $1.01 per month, per
residential unit residential unit
Non-residential fee by Non-residential fee by
category (see table category (see table below
below
Annual Administrative Costs $100,000 $100,000
Plus $30,000 in one- Plus $30,000 in one-time,
time, start-up costs start-up costs
Recommended Exemptions:
All Governments $112,558 $ 74,369
Public Schools $190,557 $125,904
Approval City Council approval City Council approval
required required
Annual Cost to Average $18.36/ year $12.12/year
Household
Annual Cost to Average See Table Below See Table Below
Business
Staff is recommending the establishment of a Transportation Maintenance Fee (TMF) to
be charged on City utility bills for maintaining City streets, bike lanes, medians
(excluding landscaping), and city maintained sidewalks. Maintenance includes such
work as keeping pavement surfaces in good condition, performing seal coats as needed,
repairing potholes and cracks, repaving and other work to keep our transportation system
safe.
The fee would be applied to all non-exempt properties within the City limits, including
residential properties and non-residential properties. The fee would be a flat dollar
amount for each residential dwelling unit. Non-residential properties would be assessed
the fee based on various categories of use, and the trip generation characteristics of those
categories.
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 7
Staffs recommendation is to assess a fee of$1.01 per dwelling unit, per month, and fees
for non-residential uses based on the following schedule for Option B:
Recommended Transportation Maintenance Fee
(Monthly)
November 7, 2006
Option A
p Option B
Institutional $ 23.72 $ 15.67 Per Acre
Industrial $ 18.90 $ 12.49 Per Acre
High Traffic Retail $180.58 $119.31 Per Acre
Retail $ 74.55 $ 49.26 Per Acre
Commercial $ 23.72 $ 15.67 Per Acre
Residential $ 1.53 $ 1.01 Per Unit
The TMF under Option A will generate $2,260,900, while Option B generates
$1,449,702. These revenue estimates assume the exemption of all government properties
and public school properties.
Exemptions
Staff recommends that the TMF exempt all government and public school properties.
Staff believes that, though both land uses generate a significant number of trips per day,
charging a fee to these entities would only serve to shift public money from one level of
government to another and would diminish the public revenues available to those entities
to carry out their public purposes.. No new net increase in funds available for community
services would be achieved.
Council has asked staff to provide data and an option to provide exemptions from the
TMF for places of worship and Private Schools (K-12).
EXEMPTION COSTS
Trans ortation Maintenance Fee
Property Category Option A: Option B:
Revenue Weighted Balanced Revenue
to TMF
Government $112,558 $74,369
Public Schools $190,557 $125,904
Recommended Sub-total $303,115 $200,273
Places of worship $82,981 $54,827
Private Schools $7,686 $5,078
Grand Total $393,782 $260,178
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 8
Staff does not recommend providing an exemption for places of worship or private
schools. Given the relatively low fee for institutional uses, staff does not believe that the
fees will prove an undue burden on these properties.
Staff recommends exempting Government and Public School properties for a total
exemption of$303,115 for Option A or $200,273 for Option B.
How does the Fee Work?
The recommended Transportation Maintenance Fee (TMF) would be a charge on City
utility bills for maintaining City streets, bike lanes, medians (excluding landscaping), and
city maintained sidewalks. Maintenance includes such work as keeping pavement
surfaces in good condition, performing seal coats as needed, repairing potholes and
cracks, repaving and other work to keep our transportation system safe. This work is done
to maintain the community's investment in transportation infrastructure. The revenue
from the fee could not be used for anything except street maintenance. Other city
resources provide the majority of funds for this program. Other funding sources include
revenue from the Street Maintenance quarter-cent sales tax approved by voters in 2005,
and General Fund on-going funding.
Each residential unit would be charged a flat dollar amount for the fee. Commercial,
industrial and institutional properties are assessed a fee based on trip generation data—
land uses which generate more trips are charged a higher fee than those which generate
fewer trips on the transportation system. Trip generation data then drives the cost per acre
data (see below for calculation detail). This relationship between the fee and the amount
that a user utilizes the service is a key aspect of developing the fee.
Who pays?
The basis of this fee is to charge users of the City's transportation system for a portion of
its maintenance. By charging a fee for the cost of maintenance, a portion of the system
would be funded by the parties most frequently using the streets and most directly
benefiting from its maintenance.
The fee would be based on the actual cost of maintaining the system, including City
streets, bike lanes, medians (excluding landscaping), and city maintained sidewalks. The
fee would be allocated to different users based on the average number of trips each type
of user generates in a day. This results in a fee structure in which users pay in rough
proportion to the extent they use the system. For example,users who add 10 trips per day
to the transportation system pay a fee much lower than those user types (i.e., high traffic
businesses) that average 300 trips per day. This trip generation theory is similar to the
method used to calculate street oversizing fees, and has also been recognized by courts as
a fair and legally appropriate way of apportioning costs.
Proposed Fee Categories:
Fees are calculated for six land use categories which will be defined in the code as
follows:
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 9
Proposed Transportation Maintenance Fee
Parcel Use Category Definitions
Residential: Any single family,two family,or multi-family dwelling premises.Includes single
family detached housing units,townhouses/patio homes and condominium units,mobile home
trailers and multifamily units,including apartments and duplexes.
Commercial: Any premises not devoted to Residential,Retail,High-Traffic Retail,Industrial or
Institutional purposes.
High-Traffic Retail: Any retail establishment which has automobile volumes greater than 1,000
trips per day/per acre.These retail purposes often have gas pumps or drive-through windows(but
are not a necessary criteria).
Retail: (as opposed to High-Traffic Retail)Any establishment engaged in the sale or rental of
goods or services related to the sale or rental of goods to the public.
Industrial: Any business devoted primarily to manufacturing,processing or assembly or storage
of tangible personal property,research facilities,experimental or testing laboratories,warehouses,
distribution or wholesale uses,utility service facilities,aircraft hangars and repair facilities for
aircraft,and caretaker's quarters and other accessory buildings reasonably required for
maintenance or security of the uses set out in this section. Includes all manufacturing,
construction contracting,transportation,utilities,wholesaling,warehousing and mineral extraction
uses.
Institutional: Any unit devoted primarily to schools,hospitals,places of worship,libraries,and
similar public and quasi-public uses.Includes churches,cemeteries,hospitals,and other charitable,
civic or religious uses.
Trip generation data serves as the basis for developing the proposed fee structure. Truck
trips and other vehicle trips are estimated for each land use based on generally accepted
trip generation data provided by Institute of Transportation Engineers (ITE) Manuals.
The general formula for allocating costs by traffic data includes the following data:
For Each category:
Average
Daily Trips D.U. Total Daily 365 Total
Per D.U. or x or Acres = Trips x days = Annual
Acre by Category Trips
Target Annual Trips per Cost Per Total Annual Annual
Revenue — Year = Trip x Trips per D.U. = Fee
or Acre
D.U =Dwelling Unit Acres =Parcel acreage for each non-residential utility billing customer
This method of fee calculation closely ties the number of trips generated by a type of
business with the cost of maintaining roads. Imbedded in this calculation is the
assumption that some types of businesses generate greater volumes of truck traffic (which
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 10
cause more significant road damage) and that some businesses generate greater volumes
of other vehicle traffic such as passenger vehicle passing through fast-food restaurants.
High volumes or high truck traffic lead to greater costs per acre of development, thus
resulting in higher fees in some categories such as "High Traffic Retail" and"Industrial."
In addition to allocating costs to non-residential uses, the proposed fee structure
acknowledges that a share of the fees should be allocated to businesses which attract
traffic from residents outside the City. These trips cannot be allocated to Fort Collins
residential uses, and should be attributed to the businesses or institutions which generate
the traffic. The effect of this assumption is to allocate the cost of maintenance 36% to
residential and 64% to non-residential uses.
The Pavement Management Program is funded through a variety of sources. In 2007, if
the TMF provides approximately $2.3 Million, 61% of the program would be funded
through the Building on Basics Pavement Management Sales Tax (one-quarter cent),
24% through TMF revenue, and 15% by other sources such as the General Fund and Fort
Collins' share of State and County transportation taxes.
Some examples of the impact of the proposed fee on various non-residential uses are
provided in Attachment 1. These spreadsheets illustrate the relative impact of the fees on
various businesses in Fort Collins.
History of Revenue Source in Fort Collins
The Transportation Maintenance or Transportation Utility Fee has a long history in Fort
Collins, dating back to its adoption by City Council in 1988, and a subsequent review of
the fee b the Colorado Supreme Court. A court challenge regarding the ability of the
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City to levy such a fee was made and the case was argued at the Colorado State Supreme
Court. In the case, the court found that the fee was not a property tax, excise tax or
special assessment, but rather a special service fee. Though the fee was upheld, the fee
was discontinued.
More recently, other cities have used a Special Services Fee and those fees have been
found to be appropriate despite challenges regarding the application of the TABOR
amendment requirements on the imposition of a fee. A recent Court of Appeals decision
reaffirms a home rule city's ability to impose a special service fee and to do so without a
TABOR vote as long as: (1) the fee is imposed on persons or property to defray the costs
of a particular government service, and not the general expenses of government; (2) the
amount generated by the fee must be reasonably related to the overall cost of the service;
(3) the methodology used to determine the amount paid by individual fee payers has a
rational basis; and (4) revenues generated by the fee are segregated and used only for the
purpose for which the fee was imposed.
An additional concern has been raised that the City is transferring the "tax" liability for
services to fee payers. Adopting the TMF would, in fact, shift part of the cost of street
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 11
maintenance from the general citizenry to those who use the streets most often and most
heavily.
Several discussions were held during the budget process suggesting that citizens are
already burdened with too many fees that support general government services. If
Council adopts the TMF, it would be the City's only special service fee that is imposed
on a City-wide basis for a general government service. The other fees are either impact
fees paid by developers to offset the impacts of their developments, or user fees paid by
individuals who use City facilities (such as EPIC or the Lincoln Center), or who use
services such as those involved in processing permit and license applications.
Pros: Cons:
• Provides a stable and predictable funding • May be perceived as a tax increase
source for a basic City service
• Shift part of the cost of street maintenance • Costs are distributed more heavily to certain
from the general citizenry to those who use businesses,especially those which generate
the streets most often and most heavily. high traffic volumes
• Ensures that both the portion of the program • Voters approved a '/< cent sales and use tax
funded by the Street Maintenance sales tax extension for pavement management in April
and the general fund portion of the program 2005. This may appear to be"double-dipping"
have adequate funding levels
• Doesn't require voter approval so could be • Some businesses may perceive that they pay a
implemented in timely manner for 2007 disproportionate share of the cost
Budget year.
• Relatively easy to implement via existing • Increases utility bills
utility bills
New Fee Revenue Adoption, Transportation Maintenance Fee and Community Park
Maintenance Fee November 7, 2006 Page 12
OPTION A
ORDINANCE NO. 184, 2006
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING CHAPTER 7.5 OF THE CODE OF THE CITY OF FORT COLLINS TO
ESTABLISH A TRANSPORTATION MAINTENANCE FEE
WHEREAS, the City has, over recent years, experienced a downturn in revenues that has
challenged the City's ability to deliver the same,high-quality level of services that its residents have
historically enjoyed; and
WHEREAS, this reduction in revenues has led to substantial budget cuts and service
reductions; and
WHEREAS, the Colorado courts have recognized the ability of home rule municipalities
such as Fort Collins to enact special service fees to help defray the costs of providing particular
government services; and
WHEREAS, such special service fees must be cost related and calculated in a manner that
will fairly and rationally distribute the costs of the funded services among those who benefit from
the services; and
WHEREAS,the Council believes it to be necessary and appropriate to adopt a Transportation
Maintenance Fee ("TMF") to defray a portion of the cost incurred by the City in maintaining City
streets, with the remaining portion of said costs to be funded by other, existing revenue sources of
the City; and
WHEREAS, City staff has proposed a formula for calculating such fee that fairly and
rationally reflects the proportionate share of such costs to be borne by those who benefit from the
funded services; and
WHEREAS, the proposed TMF would be imposed on the owners of developed property in
the City, with each feepayer's share of the TMF to be based on the size of the developed parcel of
property and the number of vehicular trips typically generated by the type of use to which the
property is put; and
WHEREAS, based upon accepted Transportation Engineering practices, all properties that
would be subject to the TMF generate impacts upon the City's transportation system that are
commensurate with the amount of the fee to be assessed those properties; and
WHEREAS,the City's streets and transportation system is available to all fee payers,so that
properties paying the fee will continue to benefit from the maintenance of the City's street system;
and
WHEREAS,the Council believes it to be in the City's best interests to exempt from the TMF
those properties that are owned and occupied by publicly funded entities in order to avoid
diminishing the public revenues available to those entities and to cant'out their public purposes;and
OPTION A-1:
WHEREAS,the Council further believes it to be in the City's best interests to exempt from
the TMF those properties that are owned and occupied by places of worship and private schools in
recognition of the social benefits the community realizes from such uses.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that a Chapter 7.5 of the Code of the City of Fort Collins is hereby amended by the
addition of a new Article LX to read as follows:
ARTICLE IX.
TRANSPORTATION MAINTENANCE FEE
Sec. 7.5-110. Intent.
The provisions of this Article are intended to impose a special service fee for
the operation and maintenance of City's transportation system, in an amount
calculated as shown herein. Said fee shall not be used to collect more than is
necessary to fund such operation and maintenance. The revenues from said fee shall
be used to keep the City's transportation system maintained, clean and safe, and for
administration of the provisions of this Article in order that the health, safety and
welfare of users of the City's transportation system may be safeguarded.
Sec. 7.5-111. Definitions.
When used in this Article, the following words and terms shall have
the following meanings:
Commercial shall mean any premises not a dwelling or residential use, or a
retail, high-traffic retail, industrial or institutional use.
Director shall mean the Director of Transportation Services or his or her
designee.
Dwelling unit, shall mean one(1)or more rooms and a single kitchen and at
least one (1) bathroom designed, occupied or intended for occupancy as separate
quarters for the exclusive use of a single family, for living, cooking and sanitary
purposes, located in a single-family, two-family or multi-family dwelling or mixed
use building.
2
Feepayer shall mean a person or entity who is obligated to pay a fee in
accordance with the provisions of this Article.
Financial Officer shall mean the Financial Officer of the City of Fort Collins
or such other person designated by the municipality. Financial Officer shall also
include such person's designee.
High-Traffic Retail shall mean any retail establishment(whether greater or
lesser in size than twenty-five thousand(25,000) square feet)which has automobile
volumes greater than one thousand (1,000)trips per day/per acre.
Industrial shall mean any business devoted primarily to manufacturing,
processing, assembly or storage of tangible personal property; any research facility,
experimental or testing laboratory,warehouse, distribution or wholesale use,utility
service facility,aircraft hangar and repair facility for aircraft,construction contracting
facility, mineral extraction facility; and caretaker's quarters and other accessory
buildings reasonably required for maintenance or security of such uses.
Institutional shall mean any place of worship or assembly,public use, semi-
public use, community facility, school,hospital or cemetery.
Mobile home space shall mean any place designed for the placement of a
mobile home or trailer and improved with City utilities.
Multi family dwelling shall mean a dwelling containing three (3) or more
dwellingunits not including hotels motels fraternity houses sorority houses and
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similar group accommodations.
Option A-1: Place of worship shall mean a building containing a sanctuary, hall,
auditorium or other suitable room or rooms used by the occupants of such structure
for the purpose of conducting religious services. Place of worship shall include
churches, synagogues, mosques, temples and the like.
Option A-1: Private school shall mean any school that offers any or all grades from
kindergarten through twelfth (12th) grade education that is not associated with a
school district.
Retail shall mean any retail establishment (whether greater or lesser in
size than twenty-five thousand (25,000) square feet) engaged in the sale or rental
of goods or services to the public that is not high-traffic retail.
Trip shall mean a single or one-directional vehicle movement.
Trip Generation shall mean the number of trips attracted to or created by a
specific building or land use as defined by the Institute of Transportation
Engineers (ITE) Trip Generation Manual.
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Sec. 7.5-112. Imposition of fee.
(a) Except as provided in subsection(d) below, there is hereby established a
transportation maintenance fee which shall be imposed pursuant to the provisions
of this Article, on property within the city for the purpose of funding the operation
and maintenance of the city's transportation system.
(b) The amount of the fee for 2007 shall be $1.53 per dwelling unit per month
and, for all other uses shall be in accordance with the following schedule and
formula:
Each lot, tract, or parcel used for institutional purposes: $23.72 per month for each
acre
Each lot, tract, or parcel used for industrial purposes: $18.90 per month for each
acre
Each lot, tract, or parcel used for high traffic retail purposes: $180.58 per month
for each acre
Each lot, tract, or parcel used for retail purposes: $74.55 per month for each acre
Each lot, tract, or parcel used for commercial purposes: $23.72 per month for each
acre
Calculation of Fee for Each Category:
Average Daily x D.U. or = Total Daily x 365 = Total
Trips Per D.U. Acres Trips by days Annual
or Acre Category Trips
Target Annual — Trips = Cost Per x Total Annual = Annual Fee
Revenue per Trip Trips per D.U.
Year or Acre
D.U. = Dwelling Unit
Acres = Parcel acreage for each non-residential utility billing customer
(c) The amount of the fee may be adjusted up or down from time to time based
upon revised estimates of the costs ofmaintenance of the City's street system,revised
categories of uses and trip generation factors, and other factors reasonably related to
the needs created or contributed to by properties subject to the fee, but in no event
shall the amount of the fee collected exceed the projected costs for operation and
maintenance of the city's transportation system.
-4-
(d) The transportation maintenance fee shall not be charged against property
owned or occupied by the United States, the State of Colorado, Colorado State
University, Latimer County, any school district (including charter schools) or any
other political subdivision established by the law of the State of Colorado or the
United States (Option A-1: or any place of worship or private school.)
Sec. 7.5-113. Billing; collection; expenditure of proceeds; enforcement.
(a) The fee shall be billed and collected with monthly City utility bills issued on
or after January 1,2007,pursuant to Article XII of Chapter 26 of the Code regarding
utility accounts, billing and collections, for each property utilizing City utilities,
whether billed to the owner or occupant of property, except that the City may not
disconnect utility services to a property solely for non-payment or delinquent
payment of the transportation maintenance fee.
(b) The utility shall be entitled to retain from fee proceeds, or to otherwise be
reimbursed for, its costs of billing and collection, as required by Art. V, §23 of the
Charter. The remaining proceeds from the fee shall be deposited in a restricted
account within the Transportation Fund and shall be used solely to fund the
maintenance of city streets, including curbs, gutters, bridges, parkways, shoulders,
bike lanes, medians and city-maintained sidewalks, but not including landscaping.
(c) The Financial Officer may formulate and promulgate rules and regulations
for the administration of this Article, not inconsistent with the provisions of this
Article, with respect to the billing and collection of the transportation maintenance
fee and other related matters. Such rules and regulations shall be consistent with
rules and regulations authorized by Section 26-720 of the City Code regarding billing
and collection of utility fees and charges.
Sec. 7.5-114. Unpaid charges a lien.
(a) The fee imposed by this Article, together with interest and the collection
costs, if not paid by the due date specified on the utility bill, constitute a perpetual
lien on the property to which the fee applies.
(b) The attachment of such lien is not dependent on the recording of written
notice, and the lien is prior and superior to all other liens, claims, titles and
encumbrances whether or not prior in time except liens for general taxes and utilities.
The lien remains attached to the property from the date the fees became due until the
delinquent fees, together with interest and costs of collection, if any, are paid.
(c) When the tenant in possession of the property served or any third person pays
the transportation maintenance fee,it shall relieve the landowner from the obligations
and lien imposed by this Article,but the City shall not be required to seek payment
of the transportation maintenance fee from any person other than the owner. No
change of ownership, occupation or possession shall affect the application of this
-5-
Section, and the failure of any owner to discover that he or she purchased property
against which a lien for the transportation maintenance fee exists shall in no way
affect such owner's liability for payment in full.
(d) The City may enforce the lien by a suit for foreclosure and sale of the property
subject to the lien. The proceeds of the sale shall be applied to the unpaid fees and
allowable costs in the manner provided for foreclosure of statutory liens. The lien
may also be enforced by certification of assessment upon the property to the County
Treasurer for collection by the County in the same manner as delinquent general
taxes and special assessments upon such property are collected or by any other means
provided by law.
(e) Delinquent fees together with interest and collection costs may also be
collected by civil suit against the owner of the property served,or by any other lawful
means, at any time after the charges become delinquent. The remedies provided
under this Article are cumulative and supplemental to each other.
See. 7.5-115. Rebates.
(a) Persons who meet the requirements listed in Sec. 25-49 of the City Code
regarding the sales tax rebate on food may apply annually for a rebate of up to one
hundred (100) percent of the transportation maintenance fee paid in the preceding
calendar year.
(b) The Financial Officer shall administer the rebate program established by this
Section, and may prepare a rebate application form, adopt rules and regulations
consistent with the provisions of this Article and audit and verify the applications
submitted pursuant to this Section. Any refund application form shall require the
applicant to verify and sign the application under oath. The burden shall be on the
applicant to prove entitlement to a rebate under this Section,including proof that the
applicant paid the transportation maintenance fee in full for the calendar year for
which application is made. The Financial Officer may require reasonable
information to support the rebate application.
Sec. 7.5-116. Appeals.
Property owners or tenants may appeal to the Director in writing at any time
the question of whether properties owned or occupied by them are being charged the
proper fee under the provisions of this Article. The burden shall be on the applicant
to provide substantial,competent evidence that the property that is the subject of the
appeal is not being charged the proper fee. The Director may hold a hearing on the
appeal in his or her discretion,and may consider other competent evidence provided
by City staff. The Director's written decision shall be mailed to the applicant within
thirty (30) days of receipt of the appeal. The applicant may appeal the Director's
decision to the City Manager pursuant to Division 3 of Chapter 2 of the City Code.
-6-
A successful applicant shall not be entitled to a refund of any fees paid for the subj ect
property prior to the date of the Director's decision.
Introduced, considered favorably on first reading, and ordered published this 7th day of
November, A.D. 2006, and to be presented for final passage on the 21st day of November, A.D.
2006.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading on the 21 st day of November, A.D. 2006.
Mayor
ATTEST:
City Clerk
-7-
OPTION A
ORDINANCE NO. 185, 2006
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING CHAPTER 7.5 OF THE CODE OF THE CITY OF FORT COLLINS
TO ESTABLISH A COMMUNITY PARK MAINTENANCE FEE
WHEREAS, the City has, over recent years, experienced a downturn in revenues that has
challenged the City's ability to deliver the same, high-quality level of services that its residents
have historically enjoyed; and
WHEREAS, this reduction in revenues has led to substantial budget cuts and service
reductions; and
WHEREAS, the Colorado courts have recognized the ability of home rule municipalities
such as Fort Collins to enact special service fees to help defray the costs of providing particular
government services; and
WHEREAS, such special service fees must be cost related and calculated in a manner
that will fairly and rationally distribute the costs of the funded services among those who benefit
from the services; and
WHEREAS, the Council believes it to be necessary and appropriate to adopt a
Community Park Maintenance Fee ("CPMF") to defray a portion of the cost of maintaining
community parks, with the remaining portion of said costs to be funded by other, existing
revenue sources of the City; and
WHEREAS, City staff has proposed a formula for calculating such fee that fairly and
rationally reflects the proportionate share of such costs to be borne by those who benefit from
the funded services; and
WHEREAS, the proposed CPMF would be imposed on all residential properties in the
City, with the owner of each residential dwelling unit to pay the same proportionate share of the
fee; and
WHEREAS, based on the Parks and Recreation Policy Plan, community parks are
located within a reasonable distance from all dwelling units that would be subject to the CPMF;
and
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
FORT COLLINS that Chapter 7.5 of the Code of the City of Fort Collins is hereby amended by
the addition of a new Article VIII to read as follows:
ARTICLE VIII.
COMMUNITY PARK MAINTENANCE FEE
See. 7.5-100. Intent.
The provisions of this Article are intended to impose a special service fee
for the maintenance of City-owned community parks, in an amount calculated as
shown herein. Said fee shall not be used to collect more than is necessary to fund
such maintenance. The revenues from said fee shall be used to repair park
grounds and facilities and keep them maintained, clean and safe for all scheduled
and unscheduled activities within the City's community park system, and for
administration of the provisions of this Article, in order that the health, safety and
welfare of park users may be safeguarded.
See. 7.5-101. Definitions.
When used in this Article, the following words and terms shall have the
following meanings:
Director shall mean the Director of Cultural, Library and Recreation
Services or his or her designee.
Dwelling unit shall mean one (1) or more rooms and a single kitchen and
at least one (1) bathroom designed, occupied or intended for occupancy as
separate quarters for the exclusive use of a single family for living, cooking and
sanitary purposes, located in a single-family, two-family or multi-family dwelling
or mixed use building.
Feepayer shall mean a person or entity who is obligated to pay a fee in
accordance with the provisions of this Article.
Financial Officer shall mean the Financial Officer of the City of Fort
Collins or such other person designated by the municipality. Financial Officer
shall also include such person's designee.
Multi family dwelling shall mean a dwelling containing three (3) or more
dwelling units, not including hotels, motels, fraternity houses, sorority houses and
similar group accommodations.
See. 7.5-102. Imposition of fee.
(a) There is hereby established a community park maintenance fee
which shall be imposed, pursuant to the provisions of this Article, on each
dwelling unit within the city for the purpose of funding the maintenance of
community parks.
-2-
(b) The amount of the fee for 2007 shall be one dollar and forty-four
cents ($1.44) per dwelling unit per month. Said amount represents the portion of
total community park maintenance costs to be borne by the fee, as determined by
the City Council, divided by the total number of dwelling units within the city.
The amount of the fee shall be increased annually according to the Denver-
Boulder Consumer Price Index for Urban Consumers, as published by the Bureau
of Labor Statistics. In no event shall the amount of the fee collected in any one
(1)year exceed the projected annual costs for maintenance of community parks.
See. 7.5-103. Billing; collection; expenditure of proceeds; enforcement.
(a) The fee shall be billed and collected with monthly City utility bills
issued on or after January 1, 2007, pursuant to Article XII of Chapter 26 of the
City Code regarding utility accounts, billing and collections, for each dwelling
unit utilizing City utilities, whether billed to the owner or occupant of such
dwelling unit, except that the City may not disconnect utility services to a
property solely for non-payment or delinquent payment of the community park
maintenance fee.
(b) The utility shall be entitled to retain from fee proceeds, or to
otherwise be reimbursed for, its costs of billing and collection, as required by
Article V, §23 of the Charter. The remaining proceeds from the fee shall be
deposited in a restricted account within the General Fund and shall be used solely
to fund the maintenance and repair of community park facilities and
infrastructure, the administration of community parks, the construction of minor
capital improvements, and the replacement of existing facilities.
(c) The Financial Officer may formulate and promulgate rules and
regulations for the administration of this Article, not inconsistent with the
provisions of this Article, with respect to the billing and collection of the
community park maintenance fee and other related matters. Such rules and
regulations shall be consistent with rules and regulations authorized by § 26-720
of the City Code regarding billing and collection of utility fees and charges.
See. 7.5-104. Unpaid charges a lien.
(a) The fee imposed by this Article, together with interest and the
collection costs, if not paid by the due date specified on the utility bill, constitute
a perpetual lien on the property to which the fee applies.
(b) The attachment of such lien is not dependent on the recording of
written notice, and the lien is prior and superior to all other liens, claims, titles
and encumbrances whether or not prior in time except liens for general taxes and
utilities. The lien remains attached to the property from the date the fees became
due until the delinquent fees, together with interest and costs of collection, if any,
are paid.
-3-
(c) When the tenant in possession of the property served or any third
person pays the Community park maintenance fee, it shall relieve the landowner
from the obligations and lien imposed by this Article, but the City shall not be
required to seek payment of the community park maintenance fee from any
person other than the owner. No change of ownership, occupation or possession
shall affect the application of this Section, and the failure of any owner to
discover that he or she purchased property against which a lien for the community
park maintenance fee exists shall in no way affect such owner's liability for
payment in full.
(d) The City may enforce the lien by a suit for foreclosure and sale of
the property subject to the lien. The proceeds of the sale shall be applied to the
unpaid fees and allowable costs in the manner provided for foreclosure of
statutory liens. The lien may also be enforced by certification of assessment upon
the property to the County Treasurer for collection by the County in the same
manner as delinquent general taxes and special assessments upon such property
are collected or by any other means provided by law.
(e) Delinquent fees together with interest and collection costs may
also be collected by civil suit against the owner of the property served, or by any
other lawful means, at any time after the charges become delinquent. The
remedies provided under this Article are cumulative and supplemental to each
other.
See. 7.5-105. Rebates.
(a) Persons who meet the requirements listed in § 25-49 of the City
Code regarding the sales tax rebate on food may apply annually for a rebate of up
to one hundred (100) percent of the community park maintenance fee paid in the
preceding calendar year.
(b) The Financial Officer shall administer the rebate program
established by this Section, and may prepare a rebate application form, adopt
rules and regulations consistent with the provisions of this Article and audit and
verify the applications submitted pursuant to this Section. Any refund application
form shall require the applicant to verify and sign the application under oath. The
burden shall be on the applicant to prove entitlement to a rebate under this
Section, including proof that the applicant paid the community park maintenance
fee in full for the calendar year for which application is made. The Financial
Officer may require reasonable information to support the rebate application.
Sec. 7.5-106. Appeals.
Property owners or tenants may appeal to the Director in writing at any
time the question of whether properties owned or occupied by them are dwelling
units subject to the provisions of this Article. The burden shall be on the
applicant to provide substantial, competent evidence that the property that is the
4
subject of the appeal is not a dwelling unit. The Director may hold a hearing on
the appeal in his or her discretion, and may consider other competent evidence
provided by City staff. The Director's written decision shall be mailed to the
applicant within thirty (30) days of receipt of the appeal. The applicant may
appeal the Director's decision to the City Manager pursuant to Division 3 of
Chapter 2 of the City Code. A successful applicant shall not be entitled to a
refund of any fees paid for the subject property prior to the date of the Director's
decision.
Introduced, considered favorably on first reading, and ordered published this 7th day of
November, A.D. 2006, and to be presented for final passage on the 21 st day of November, A.D.
2006.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading on the 21 st day of November, A.D. 2006.
Mayor
ATTEST:
City Clerk
-5-
OPTION B
ORDINANCE NO. 184, 2006
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING CHAPTER 7.5 OF THE CODE OF THE CITY OF FORT COLLINS TO
ESTABLISH A TRANSPORTATION MAINTENANCE FEE
WHEREAS, the City has, over recent years, experienced a downturn in revenues that has
challenged the City's ability to deliver the same,high-quality level of services that its residents have
historically enjoyed; and
WHEREAS, this reduction in revenues has led to substantial budget cuts and service
reductions; and
WHEREAS, the Colorado courts have recognized the ability of home rule municipalities
such as Fort Collins to enact special service fees to help defray the costs of providing particular
government services; and
WHEREAS, such special service fees must be cost related and calculated in a manner that
will fairly and rationally distribute the costs of the funded services among those who benefit from
the services; and
WHEREAS,the Council believes it to be necessary and appropriate to adopt a Transportation
Maintenance Fee ("TMF") to defray a portion of the cost incurred by the City in maintaining City
streets, with the remaining portion of said costs to be funded by other, existing revenue sources of
the City; and
WHEREAS, City staff has a proposed formula for calculating such fee that fairly and
rationally reflects the proportionate share of such costs to be home by those who benefit from the
funded services; and
WHEREAS,the proposed TMF would be imposed on the owners of developed property in
the City, with each feepayer's share of the TMF to be based on the size of the developed parcel of
property and the number of vehicular trips typically generated by the type of use to which the
property is put; and
WHEREAS, based upon accepted Transportation Engineering practices, all properties that
would be subject to the TMF generate impacts upon the City's transportation system that are
commensurate with the amount of the fee to be assessed those properties; and
WHEREAS,the City's streets and transportation system is available to all fee payers,so that
properties paying the fee will continue to benefit from the maintenance of the City's street system;
and
WHEREAS,the Council believes it to be in the City's best interests to exempt from the TMF
those properties that are owned and occupied by publicly funded entities in order to avoid
diminishing the public revenues available to those entities and to carry out their public purposes;and
OPTION B-1:
WHEREAS,the Council further believes it to be in the City's best interests to exempt from
the TMF properties that are owned and occupied by places of worship and private schools in
recognition of the social benefits the community realizes from uses.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that a Chapter 7.5 of the Code of the City of Fort Collins is hereby amended by the
addition of a new Article LY to read as follows:
ARTICLE IX.
TRANSPORTATION MAINTENANCE FEE
See. 7.5-I10. Intent.
The provisions of this Article are intended to impose a special service fee for
the operation and maintenance of City's transportation system, in an amount
calculated as shown herein. Said fee shall not be used to collect more than is
necessary to fund such operation and maintenance. The revenues from said fee shall
be used to keep the City's transportation system maintained, clean and safe, and for
administration of the provisions of this Article, in order that the health, safety and
welfare of users of the City's transportation system may be safeguarded.
Sec. 7.5-111. Definitions.
When used in this Article, the following words and terms shall have the
following meanings:
Commercial shall mean any premises not a dwelling or residential use, or a
retail, high-traffic retail, industrial or institutional use.
Director shall mean the Director of Transportation Services or his or her
designee.
Dwelling unit, shall mean one(1)or more rooms and a single kitchen and at
least one(1) bathroom designed, occupied or intended for occupancy as separate
quarters for the exclusive use of a single family, for living, cooking and sanitary
purposes, located in a single-family, two-family or multi-family dwelling or mixed
use building.
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Feepayer shall mean a person or entity who is obligated to pay a fee in
accordance with the provisions of this Article.
Financial Officer shall mean the Financial Officer of the City of Fort Collins
or such other person designated by the municipality. Financial Officer shall also
include such person's designee.
High-Traffic Retail shall mean any retail establishment (whether greater or
lesser in size than twenty-five thousand(25,000)square feet)which has automobile
volumes greater than one thousand (1,000) trips per day/per acre.
Industrial shall mean any business devoted primarily to manufacturing,
processing, assembly or storage of tangible personal property; any research facility,
experimental or testing laboratory,warehouse, distribution or wholesale use,utility
service facility,aircraft hangar and repair facility for aircraft,construction contracting
facility, mineral extraction facility; and caretaker's quarters and other accessory
buildings reasonably required for maintenance or security of such uses.
Institutional shall mean any place of worship or assembly,public use, semi-
public use, community facility, school,hospital or cemetery.
Mobile home space shall mean any place designed for the placement of a
mobile home or trailer and improved with City utilities.
Multi family dwelling shall mean a dwelling containing three (3) or more
dwelling units, not including hotels, motels, fraternity houses, sorority houses and
similar group accommodations.
Option B-1: Place of worship shall mean a building containing a sanctuary,hall,
auditorium or other suitable room or rooms used by the occupants of such structure
for the purpose of conducting religious services. Place of worship shall include
churches, synagogues, mosques, temples and the like.
Option B-1: Private school shall mean any school that offers any or all grades from
kindergarten through twelfth (12th) grade education that is not associated with a
school district.
Retail shall mean an retail establishment whether eater or lesser in
Y ( �'
size than twenty-five thousand(25,000) square feet) engaged in the sale or rental
of goods or services to the public that is not high-traffic retail.
Trip shall mean a single or one-directional vehicle movement.
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Trip Generation shall mean the number of trips attracted to or created by a
specific building or land use as defined by the Institute of Transportation
Engineers (ITE) Trip Generation Manual.
See. 7.5-112. Imposition of fee.
(a) Except as provided in subsection (d)below, there is hereby established a
transportation maintenance fee which shall be imposed pursuant to the provisions
of this Article, on property within the city for the purpose of funding the operation
and maintenance of the city's transportation system.
(b) The amount of the fee for 2007 shall be $1.01 per dwelling unit per month
and, for all other uses shall be in accordance with the following schedule and
formula:
Each lot, tract, or parcel used for institutional purposes: $15.67 per month for each
acre
Each lot, tract, or parcel used for industrial purposes: $12.49 per month for each
acre
Each lot, tract, or parcel used for high traffic retail purposes: $119.31 per month
for each acre
Each lot, tract, or parcel used for retail purposes: $49.26 per month for each acre
Each lot, tract, or parcel used for commercial purposes: $15.67 per month for each
acre
Calculation of Fee for Each Category:
Average Daily x D.U. or = Total Daily x 365 = Total
Trips Per D.U. Acres Trips by days Annual
or Acre Category Trips
Target Annual — Trips = Cost Per x Total Annual = Annual Fee
Revenue per Trip Trips per D.U.
Year or Acre
D.U. =Dwelling Unit
Acres =Parcel acreage for each non-residential utility billing customer
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(c) The amount of the fee may be adjusted up or down from time to time based
upon revised estimates of the costs ofmaintenance of the City's street system,revised
categories of uses and trip generation factors,and other factors reasonably related to
the needs created or contributed to by properties subject to the fee, but in no event
shall the amount of the fee collected exceed the projected costs for operation and
maintenance of the city's transportation system.
(d) The transportation maintenance fee shall not be charged against property
owned or occupied by the United States, the State of Colorado, Colorado State
University, Larimer County, any school district (including charter schools) or any
other political subdivision established by the law of the State of Colorado or the
United States (Option B-1: or any place of worship or private school.)
Sec. 7.5-113. Billing; collection; expenditure of proceeds; enforcement.
(a) The fee shall be billed and collected with monthly City utility bills issued on
or after January 1,2007,pursuant to Article XII of Chapter 26 of the Code regarding
utility accounts, billing and collections, for each property utilizing City utilities,
whether billed to the owner or occupant of property, except that the City may not
disconnect utility services to a property solely for non-payment or delinquent
payment of the transportation maintenance fee.
(b) The utility shall be entitled to retain from fee proceeds, or to otherwise be
reimbursed for, its costs of billing and collection, as required by Art. V, §23 of the
Charter. The remaining proceeds from the fee shall be deposited in a restricted
account within the Transportation Fund and shall be used solely to fund the
maintenance of city streets, including curbs, gutters, bridges, parkways, shoulders,
bike lanes, medians and city-maintained sidewalks, but not including landscaping.
(c) The Financial Officer may formulate and promulgate rules and regulations for
the administration of this Article,not inconsistent with the provisions of this Article,
with respect to the billing and collection of the transportation maintenance fee and
other related matters. Such rules and regulations shall be consistent with rules and
regulations authorized by Section 26-720 of the City Code regarding billing and
collection of utility fees and charges.
See. 7.5-114. Unpaid charges a lien.
(a) The fee imposed by this Article, together with interest and the collection
costs, if not paid by the due date specified on the utility bill, constitute a perpetual
lien on the property to which the fee applies.
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._._. ....... .
(b) The attachment of such lien is not dependent on the recording of written
notice, and the lien is prior and superior to all other liens, claims, titles and
encumbrances whether or not prior in time except liens for eneral taxes and utilities.
P eP g
The lien remains attached to the property from the date the fees became due until the
delinquent fees, together with interest and costs of collection, if any, are paid.
(c) When the tenant in possession of the property served or any third person pays
the transportation maintenance fee,it shall relieve the landowner from the obligations
and lien imposed by this Article,but the City is not required to seek payment of the
transportation maintenance fee from any person other than the owner. No change of
ownership,occupation or possession shall affect the application of this Section,and
the failure of any owner to discover that he or she purchased property against which
a lien for the transportation maintenance fee exists shall in no way affect such
owner's liability for payment in full.
(d) The City may enforce the lien by a suit for foreclosure and sale of the property
subject to the lien. The proceeds of the sale shall be applied to the unpaid fees and
allowable costs in the manner provided for foreclosure of statutory liens. The lien
may also be enforced by certification of assessment upon the property to the County
Treasurer for collection by the County in the same manner as delinquent general
taxes and special assessments upon such property are collected or by any other means
provided by law.
(e) Delinquent fees together with interest and collection costs may also be
collected by civil suit against the owner of the property served,or by any other lawful
means, at any time after the charges become delinquent. The remedies provided
under this Article are cumulative and supplemental to each other.
See. 7.5-115. Rebates.
(a) Persons who meet the requirements listed in Sec. 25-49 of the City Code
regarding the sales tax rebate on food may apply annually for a rebate of up to one
hundred (100) percent of the transportation maintenance fee paid in the preceding
calendar year.
(b) The Financial Officer shall administer the rebate program established by this
Section, and may prepare a rebate application form, adopt rules and regulations
consistent with the provisions of this Article and audit and verify the applications
submitted pursuant to this Section. Any refund application form shall require the
applicant to verify and sign the application under oath. The burden shall be on the
applicant to prove entitlement to a rebate under this Section,including proof that the
applicant paid the transportation maintenance fee in full for the calendar year for
which application is made. The Financial Officer may require reasonable
information to support the rebate application.
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Sec. 7.5-116. Appeals.
Property owners or tenants may appeal to the Director in writing at any time
the question of whether properties owned or occupied by them are being charged the
proper fee under the provisions of this Article. The burden shall be on the applicant
to provide substantial, competent evidence that the property that is the subject of the
appeal is not being charged the proper fee. The Director may hold a hearing on the
appeal in his or her discretion, and may consider other competent evidence provided
by City staff. The Director's written decision shall be mailed to the applicant within
thirty (30) days of receipt of the appeal. The applicant may appeal the Director's
decision to the City Manager pursuant to Division 3 of Chapter 2 of the City Code.
A successful applicant shall not be entitled to a refund of any fees paid for the subject
property prior to the date of the Director's decision.
Introduced, considered favorably on first reading, and ordered published this 7th day of
November, A.D. 2006, and to be presented for final passage on the 21 st day of November, A.D.
2006.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading on the 21 st day of November, A.D. 2006.
Mayor
ATTEST:
City Clerk
7
OPTION B
ORDINANCE NO. 185, 2006
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING CHAPTER 7.5 OF THE CODE OF THE CITY OF FORT COLLINS
TO ESTABLISH A COMMUNITY PARK MAINTENANCE FEE
WHEREAS, the City has, over recent years, experienced a downturn in revenues that has
challenged the City's ability to deliver the same,high-quality level of services that its residents have
historically enjoyed; and
WHEREAS, this reduction in revenues has led to substantial budget cuts and service
reductions; and
WHEREAS, the Colorado courts have recognized the ability of home rule municipalities
such as Fort Collins to enact special service fees to help defray the costs of providing particular
government services; and
WHEREAS, such special service fees must be cost related and calculated in a manner that
will fairly and rationally distribute the costs of the funded services among those who benefit from
the services; and
WHEREAS, the Council believes it to be necessary and appropriate to adopt a Community
Park Maintenance Fee("CPMF")to defray a portion of the costs of maintaining community parks,
with the remaining portion of said costs to be funded by other,existing revenue sources of the City;
and
WHEREAS, City staff has proposed a formula for calculating such fee that fairly and
rationally reflects the proportionate share of such costs to be borne by those who benefit from the
funded services; and
WHEREAS,the proposed CPMF would be imposed on all residential properties in the City,
with the owner of each residential dwelling unit to pay the same proportionate share of the fee; and
WHEREAS, based on the Parks and Recreation Policy Plan, community parks are located
within a reasonable distance from all dwelling units that would be subject to the CPMF; and
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that Chapter 7.5 of the Code of the City of Fort Collins is hereby amended by the addition
of a new Article VIII to read as follows:
ARTICLE VIII.
COMMUNITY PARK MAINTENANCE FEE
Sec. 7.5-100. Intent.
The provisions of this Article are intended to impose a special service fee for
the maintenance of City-owned community parks,in an amount calculated as shown
herein. Said fee shall not be used to collect more than is necessary to fund such
maintenance. The revenues from said fee shall be used to repair park grounds and
facilities and keep them maintained,clean and safe for all scheduled and unscheduled
activities within the City's community park system, and for administration of the
provisions of this Article, in order that the health, safety and welfare of park users
may be safeguarded.
Sec. 7.5-101. Definitions.
When used in this Article, the following words and terms shall have the
following meanings:
Director shall mean the Director of Cultural,Library and Recreation Services
or his or her designee.
Dwelling unit shall mean one(1)or more rooms and a single kitchen and at
least one (1) bathroom designed, occupied or intended for occupancy as separate
quarters for the exclusive use of a single family for living, cooking and sanitary
purposes, located in a single-family, two-family or multi-family dwelling or mixed
use building.
Feepayer shall mean a person or entity who is obligated to pay a fee in
accordance with the provisions of this Article.
Financial Officer shall mean the Financial Officer of the City of Fort Collins
or such other person designated by the municipality. Financial Officer shall also
include such person's designee.
Multi family dwelling shall mean a dwelling containing three (3) or more
dwelling units, not including hotels, motels, fraternity houses, sorority houses and
similar group accommodations.
Sec. 7.5-102. Imposition of fee.
(a) There is hereby established a community park maintenance fee which
shall be imposed, pursuant to the provisions of this Article, on each dwelling unit
within the city for the purpose of funding the maintenance of community parks.
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(b) The amount of the fee for 2007 shall be two dollars and sixty-seven
cents ($2.67) per dwelling unit per month. Said amount represents the portion of
total community park maintenance costs to be borne by the fee,as determined by the
City Council, divided by the total number of dwelling units within the city. The
amount of the fee shall be increased annually according to the Denver-Boulder
Consumer Price Index for Urban Consumers, as published by the Bureau of Labor
Statistics. In no event shall the amount of the fee collected in any one (1) year
exceed the projected annual costs for maintenance of community parks.
Sec. 7.5-103. Billing; collection; expenditure of proceeds; enforcement.
(a) The fee shall be billed and collected with monthly City utility bills
issued on or after January 1, 2007,pursuant to Article XII of Chapter 26 of the City
Code regarding utility accounts, billing and collections, for each dwelling unit
utilizing City utilities,whether billed to the owner or occupant of such dwelling unit,
except that the City may not disconnect utility services to a property solely for non-
payment or delinquent payment of the community park maintenance fee.
(b) The utility shall be entitled to retain from fee proceeds,or to otherwise
be reimbursed for,its costs of billing and collection,as required by Article V, §23 of
the Charter. The remaining proceeds from the fee shall be deposited in a restricted
account within the General Fund and shall be used solely to fund the maintenance
and repair of community park facilities and infrastructure, the administration of
community parks, the construction of minor capital improvements, and the
replacement of existing facilities.
(c) The Financial Officer may formulate and promulgate rules and
regulations for the administration of this Article,not inconsistent with the provisions
of this Article, with respect to the billing and collection of the community park
maintenance fee and other related matters. Such rules and regulations shall be
consistent with rules and regulations authorized by § 26-720 of the City Code
regarding billing and collection of utility fees and charges.
Sec. 7.5-104. Unpaid charges a lien.
(a) The fee imposed by this Article, together with interest and the
collection costs, if not paid by the due date specified on the utility bill, constitute a
perpetual lien on the property to which the fee applies.
(b) The attachment of such lien is not dependent on the recording of
written notice, and the lien is prior and superior to all other liens, claims, titles and
encumbrances whether or not prior in time except liens for general taxes and utilities.
The lien remains attached to the property from the date the fees became due until the
delinquent fees, together with interest and costs of collection, if any, are paid.
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(c) When the tenant in possession of the property served or any third
person pays the community park maintenance fee,it shall relieve the landowner from
the obligations and lien imposed by this Article,but the City shall not be required to
seek payment of the community park maintenance fee from any person other than the
owner. No change of ownership, occupation or possession shall affect the
application of this Section, and the failure of any owner to discover that he or she
purchased property against which a lien for the community park maintenance fee
exists shall in no way affect such owner's liability for payment in full.
(d) The City may enforce the lien by a suit for foreclosure and sale of the
property subject to the lien. The proceeds of the sale shall be applied to the unpaid
fees and allowable costs in the manner provided for foreclosure of statutory liens.
The lien may also be enforced by certification of assessment upon the property to the
County Treasurer for collection by the County in the same manner as delinquent
general taxes and special assessments upon such property are collected or by any
other means provided by law.
(e) Delinquent fees together with interest and collection costs may also
be collected by civil suit against the owner of the property served, or by any other
lawful means, at any time after the charges become delinquent. The remedies
provided under this Article are cumulative and supplemental to each other.
Sec. 7.5-105. Rebates.
(a) Persons who meet the requirements listed in§25-49 of the City Code
regarding the sales tax rebate on food may apply annually for a rebate of up to one
hundred(100)percent of the community park maintenance fee paid in the preceding
calendar year.
(b) The Financial Officer shall administer the rebate program established
by this Section, and may prepare a rebate application form, adopt rules and
regulations consistent with the provisions of this Article and audit and verify the
applications submitted pursuant to this Section. Any refund application form shall
require the applicant to verify and sign the application under oath. The burden shall
be on the applicant to prove entitlement to a rebate under this Section, including
proof that the applicant paid the community park maintenance fee in full for the
calendar year for which application is made. The Financial Officer may require
reasonable information to support the rebate application.
See. 7.5-106. Appeals.
Property owners or tenants may appeal to the Director in writing at any time
the question of whether properties owned or occupied by them are dwelling units
subject to the provisions of this Article. The burden shall be on the applicant to
provide substantial, competent evidence that the property that is the subject of the
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appeal is not a dwelling unit. The Director may hold a hearing on the appeal in his
or her discretion,and may consider other competent evidence provided by City staff.
The Director's written decision shall be mailed to the applicant within thirty (30)
days of receipt of the appeal. The applicant may appeal the Director's decision to the
City Manager pursuant to Division 3 of Chapter 2 of the City Code. A successful
applicant shall not be entitled to a refund of any fees paid for the subject property
prior to the date of the Director's decision.
Introduced, considered favorably on first reading, and ordered published this 7th day of
November, A.D. 2006, and to be presented for final passage on the 21 st day of November, A.D.
2006.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading on the 21 st day of November, A.D. 2006.
Mayor
ATTEST:
City Clerk
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