2005 Nevada Revised Statutes - Chapter 278B — Impact Fees for New Development
CHAPTER 278B - IMPACT FEES FOR NEWDEVELOPMENT
GENERAL PROVISIONS
NRS 278B.010 Definitions.
NRS 278B.020 Capitalimprovement defined.
NRS 278B.030 Drainageproject defined.
NRS 278B.040 Facilityexpansion defined.
NRS 278B.045 Firestation project defined.
NRS 278B.050 Impactfee defined.
NRS 278B.060 Landuse assumptions defined.
NRS 278B.070 Localgovernment defined.
NRS 278B.080 Newdevelopment defined.
NRS 278B.083 Parkproject defined.
NRS 278B.087 Policestation project defined.
NRS 278B.090 Sanitarysewer project defined.
NRS 278B.100 Servicearea defined.
NRS 278B.110 Serviceunit defined.
NRS 278B.120 Stormsewer project defined.
NRS 278B.130 Streetproject defined.
NRS 278B.140 Waterproject defined.
IMPOSITION; CAPITAL IMPROVEMENTS PLAN
NRS 278B.150 Capitalimprovements advisory committee: Establishment; designation of planningcommission; duties.
NRS 278B.160 Impositionand purpose of impact fee; costs that may be included; property of schooldistrict exempt.
NRS 278B.170 Contentsof capital improvements plan.
NRS 278B.180 Publichearing to consider land use assumptions; notice of hearing.
NRS 278B.190 Approvalof land use assumptions; development of capital improvements plan; publichearing to consider adoption of plan and imposition of impact fee; notice ofhearing.
NRS 278B.200 Receipt,consideration and waiver of complaints, protests and objections concerningimpact fee.
NRS 278B.210 Adoptionof capital improvements plan and imposition of impact fee; accounting.
AMOUNT, COLLECTION AND USE OF FEES
NRS 278B.220 Inclusionof costs of financing in amount of impact fee.
NRS 278B.225 Impactfee to pay cost of street project: Ordinance to cumulatively increase fee onautomatic basis to adjust for inflation; time at which such increases become effective.
NRS 278B.230 Maximumimpact fee per service unit; time for collection.
NRS 278B.240 Creditsagainst impact fees; reimbursement of school district for certain costs.
NRS 278B.250 Conditionsupon collection of impact fee.
NRS 278B.260 Refundof impact fee.
NRS 278B.270 Collectionof additional impact fees.
NRS 278B.280 Prohibiteduses of impact fees.
REVIEW AND REVISION OF CAPITAL IMPROVEMENTS PLAN
NRS 278B.290 Periodicreview of capital improvements plan; public hearing to discuss revision; noticeof hearing.
NRS 278B.300 Adoptionof revised capital improvements plan.
MISCELLANEOUS PROVISIONS
NRS 278B.310 Developmententitled to services and use of facilities upon payment of impact fee.
NRS 278B.320 Sellerof property to provide buyer with notice of impact fee; contents of notice;liability of seller.
NRS 278B.330 Limitationon time for judicial review of final action, decision or order.
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GENERAL PROVISIONS
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(Added to NRS by 1989, 839; A
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1. Drainage project;
2. Fire station project;
3. Park project;
4. Police station project;
5. Sanitary sewer project;
6. Storm sewer project;
7. Street project; or
8. Water project.
(Added to NRS by 1989, 839; A
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(Added to NRS by 1989, 840)
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(Added to NRS by 1989, 840)
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1. A facility or portion of a facility that isdesigned for a use related to the administration of a fire department or anyother use not directly related to fire fighting; or
2. Any equipment, including, without limitation,vehicles, used for fire fighting.
(Added to NRS by
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(Added to NRS by 1989, 840; A 1991, 34)
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(Added to NRS by 1989, 840)
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(Added to NRS by 1989, 840)
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1. The subdivision of land;
2. The construction, reconstruction, redevelopment,conversion, structural alteration, relocation or enlargement of any structurewhich adds or increases the number of service units; or
3. Any use or extension of the use of land whichincreases the number of service units.
(Added to NRS by 1989, 840)
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(Added to NRS by
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1. A facility or portion of a facility that isdesigned for a use related to the administration of a police department or anyother use not directly related to the provision of police services, including,without limitation, the training of police officers; or
2. Any equipment, including, without limitation,vehicles, used to provide police services.
(Added to NRS by
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(Added to NRS by 1989, 840)
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(Added to NRS by 1989, 840)
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(Added to NRS by 1989, 840)
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(Added to NRS by 1989, 840)
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(Added to NRS by 1989, 840; A
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(Added to NRS by 1989, 840)
IMPOSITION; CAPITAL IMPROVEMENTS PLAN
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1. Before imposing an impact fee, the governing bodyof the local government must establish by resolution a capital improvementsadvisory committee. The committee must be composed of at least five members.
2. The governing body may designate the planningcommission to serve as the capital improvements advisory committee if:
(a) The planning commission includes at least onerepresentative of the real estate, development or building industry who is notan officer or employee of the local government; or
(b) The governing body appoints a representative of thereal estate, development or building industry who is not an officer or employeeof the local government to serve as a voting member of the planning commissionwhen the planning commission is meeting as the capital improvements advisorycommittee.
3. The capital improvements advisory committee shall:
(a) Review the land use assumptions and determinewhether they are in conformance with the master plan of the local government;
(b) Review the capital improvements plan and filewritten comments;
(c) Every 3 years file reports concerning the progressof the local government in carrying out the capital improvements plan;
(d) Report to the governing body any perceivedinequities in the implementation of the capital improvements plan or theimposition of an impact fee; and
(e) Advise the local government of the need to updateor revise the land use assumptions, capital improvements plan and ordinanceimposing an impact fee.
(Added to NRS by 1989, 845; A 1995, 2689)
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1. A local government may by ordinance impose animpact fee in a service area to pay the cost of constructing a capitalimprovement or facility expansion necessitated by and attributable to newdevelopment. Except as otherwise provided in
(a) The estimated cost of actual construction;
(b) Estimated fees for professional services;
(c) The estimated cost to acquire the land; and
(d) The fees paid for professional services requiredfor the preparation or revision of a capital improvements plan in anticipationof the imposition of an impact fee.
2. All property owned by a school district is exemptfrom the requirement of paying impact fees imposed pursuant to this chapter.
(Added to NRS by 1989, 840; A 1995, 2690)
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1. A description of the existing capital improvementsand the costs to upgrade, improve, expand or replace those improvements to meetexisting needs or more stringent safety, environmental or regulatory standards.
2. An analysis of the total capacity, level of currentusage and commitments for usage of capacity of the existing capitalimprovements.
3. A description of any part of the capitalimprovements or facility expansions and the costs necessitated by andattributable to the new development in the service area based on the approved landuse assumptions.
4. A table which establishes the specific level orquantity of use, consumption, generation or discharge of a service unit foreach category of capital improvements or facility expansions.
5. An equivalency or conversion table whichestablishes the ratio of a service unit to each type of land use, including butnot limited to, residential, commercial and industrial uses.
6. The number of projected service units which arerequired by the new development within the service area based on the approvedland use assumptions.
7. The projected demand for capital improvements orfacility expansions required by new service units projected over a period notto exceed 10 years.
(Added to NRS by 1989, 841)
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1. A local government which wishes to impose an impactfee must set a time at least 20 days thereafter and place for a public hearingto consider the land use assumptions within the designated service area whichwill be used to develop the capital improvements plan.
2. The notice must be given:
(a) By publication of a copy of the notice at leastonce a week for 2 weeks in a newspaper of general circulation in thejurisdiction of the local government.
(b) By posting a copy of the notice at the principaloffice of the local government and at least three other separate, prominentplaces within the jurisdiction of the local government.
3. Proof of publication must be by affidavit of thepublisher.
4. Proof of posting must be by affidavit of the clerkor any deputy posting the notice.
5. The notice must contain:
(a) The time, date and location of the hearing;
(b) A statement that the purpose of the hearing is toconsider the land use assumptions which will be used to develop a capitalimprovements plan for which an impact fee may be imposed;
(c) A map of the service area to which the landassumptions apply; and
(d) A statement that any person may appear at thehearing and present evidence for or against the land use assumptions.
(Added to NRS by 1989, 842; A 1995, 2690)
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1. The governing body of the local government shallapprove or disapprove the land use assumptions within 30 days after the publichearing.
2. If the governing body approves the land useassumptions, it shall develop or cause to be developed a capital improvementsplan.
3. Upon the completion of the capital improvementsplan, the governing body shall set a time at least 20 days thereafter and placefor a public hearing to consider the adoption of the plan and the imposition ofan impact fee.
4. The notice must be given:
(a) By publication of a copy of the notice at leastonce a week for 2 weeks in a newspaper of general circulation in thejurisdiction of the local government.
(b) By posting a copy of the notice at the principaloffice of the local government and at least three other separate, prominentplaces within the jurisdiction of the local government.
5. Proof of publication must be by affidavit of thepublisher.
6. Proof of posting must be by affidavit of the clerkor any deputy posting the notice.
7. The notice must contain:
(a) The time, date and location of the hearing;
(b) A statement that the purpose of the hearing is toconsider the adoption of an impact fee;
(c) A map of the service area on which the proposedimpact fee will be imposed;
(d) The amount of the proposed impact fee for eachservice unit; and
(e) A statement that any person may appear at thehearing and present evidence for or against the land use assumptions.
(Added to NRS by 1989, 843; A 1995, 2690)
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1. On the date and at the place fixed for the hearingany person may, by written complaints, protests or objections, present hisviews concerning the proposed impact fee to the governing body, or present themorally, and the governing body may adjourn the hearing from time to time.
2. After the hearing has been concluded, after allwritten complaints, protests and objections have been read and considered, andafter all persons wishing to be heard in person have been heard, the governingbody shall consider the arguments, if any, and any other relevant material putforth, and shall by resolution or ordinance, pass upon the merits of each suchcomplaint, protest or objection.
3. Any complaint, protest or objection to theregularity, validity and correctness of the proceedings and instruments taken,adopted or made before the date of the hearing shall be deemed waived unlesspresented in writing at the time and in the manner set forth in this section.
(Added to NRS by 1989, 843)
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1. The governing body of the local government shallapprove or disapprove the adoption of the capital improvements plan and theimposition of an impact fee within 30 days after the public hearing.
2. If the governing body approves the plan and theimposition of the impact fee, it shall adopt an ordinance providing that allthe impact fees collected must be deposited in an interest-bearing accountwhich clearly identifies the category of capital improvements or facilityexpansions within the service area for which the fee was imposed.
3. The records of the account into which the impactfees were deposited must be available for public inspection during ordinarybusiness hours.
4. The interest and income earned on money in theaccount must be credited to the account.
(Added to NRS by 1989, 844)
AMOUNT, COLLECTION AND USE OF FEES
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(Added to NRS by 1989, 841)
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1. The governing body of a local government whichimposes an impact fee to pay the cost of constructing a street project mayinclude a provision in the ordinance imposing the impact fee or adopt aseparate ordinance providing that each year in which the governing body doesnot adopt any revisions to the land use assumptions or capital improvementsplan or otherwise increase the impact fee, the current amount of the impact feeis cumulatively increased:
(a) By a percentage equal to the average percentage ofincrease in the Consumer Price Index for West Urban Consumers for the preceding5 years; or
(b) By 4.5 percent,
whichever isless.
2. Upon inclusion of a provision in the ordinanceimposing the impact fee or the adoption of a separate ordinance authorized bysubsection 1, no further action by the governing body is necessary toeffectuate the annual increases.
3. Each increase authorized pursuant to this sectionbecomes effective 1 year after:
(a) The date upon which the impact fee initiallybecomes effective;
(b) The date the governing body adopts a revised capitalimprovements plan; or
(c) The effective date of any previous increase in theimpact fee pursuant to this section,
whicheveroccurs last.
(Added to NRS by
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1. The impact fee per service unit, excluding theamount of any increase authorized pursuant to
2. If the number of new service units projected over aperiod is less than the total number of new service units shown by the approvedland use assumptions at full development of the service area, the maximumimpact fee which may be charged per service unit, excluding the amount of anyincrease authorized pursuant to NRS278B.225, must be calculated by dividing the costs of the part of thecapital improvements required by the new service units described in subsection7 of NRS 278B.170 by the projected newservice units described in that subsection.
3. The impact fee may be collected at the same time asthe fee for issuance of a building permit for the service unit or at the time acertificate of occupancy is issued for the service unit, as specified in theordinance.
(Added to NRS by 1989, 842; A
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1. If an owner is required by a local government, as acondition of the approval of the development, to construct or dedicate, orboth, a portion of the off-site facilities for which impact fees other than fora park project are imposed, the off-site facilities must be credited againstthose impact fees.
2. If a school district is required by a localgovernment to construct or dedicate, or both, a portion of the off-sitefacilities for which impact fees are imposed, the local government shall, uponthe request of the school district, reimburse or enter into an agreement toreimburse the school district for the cost of the off-site facilitiesconstructed or dedicated, or both, minus the cost of the off-site facilitiesimmediately adjacent to or providing connection to the school development whichwould be required by local ordinance in the absence of an ordinance authorizingimpact fees.
3. If an owner is required by a local government to:
(a) Pay a residential construction tax pursuant to
(b) Dedicate land pursuant to
(c) Construct or dedicate a portion of the off-site facilitiesfor which impact fees for a park project are imposed,
the owner isentitled to a credit against the impact fee imposed for the park project forthe amount of the residential construction tax paid, the fair market value ofthe land dedicated, the cost of any improvements to the dedicated land or thecost of the off-site facilities dedicated or constructed, as applicable.
(Added to NRS by 1989, 842; A 1995, 2691;
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1. Collection is made to pay for a capital improvementor facility expansion which has been identified in the capital improvementsplan;
2. The local government agrees to reserve capacity toserve future development and the owner and the local government enter into awritten agreement to do so; or
3. The local government agrees that the owner of a newdevelopment may construct or finance the capital improvements or facilityexpansions and:
(a) The costs incurred or money advanced will becredited against the impact fees otherwise due from the new development; or
(b) It will reimburse the owner for those costs fromthe impact fees paid from other developments which will use those capitalimprovements or facility expansions.
(Added to NRS by 1989, 842)
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1. The local government shall, upon the request of anowner of real property for which an impact fee has been collected, refund theimpact fee and any interest and income earned on the impact fee by the localgovernment, if:
(a) After collecting the fee the local government didnot begin construction of the capital improvement or facility expansion forwhich the fee was collected within 5 years after collecting the fee; or
(b) The fee, or any portion thereof, was not spent forthe purpose for which it was collected within 10 years after the date on whichit was collected.
2. The local government shall, upon the completion ofthe capital improvement or facility expansion identified in the capitalimprovements plan or upon expenditure of fees collected from a development,recalculate the impact fee for that development by using the actual costs ofthe capital improvement or facility expansion or the actual costs of thosecapital improvements or facility expansions completed and engineering estimatesof those capital improvements or facility expansions to be completed within theservice area.
3. If the impact fee based on the cost or recalculatedcost is less than the impact fee paid, the local government shall refund:
(a) The difference if the actual costs are known; or
(b) The difference if it exceeds the impact fee paid bymore than 10 percent, if estimates are used,
and anyinterest and income earned by the local government on the amount of moneyrefunded.
4. The local government shall refund any impact fee orpart thereof, and any interest and income earned by the local government on theamount of money refunded, if it is not spent within 10 years after the date ofpayment.
5. Each refund must be paid to the owner of theproperty on record at the time the refund is paid. If a local government paidthe impact fee, the refund must be paid to that local government.
6. Any limitation of time established by this sectionis suspended for any period, not to exceed 1 year, during which this State orthe Federal Government takes any action to protect the environment or anendangered species which prohibits, stops or delays the construction of thecapital improvement or facility expansion for which an impact fee wascollected.
(Added to NRS by 1989, 844; A 1991, 298)
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(Added to NRS by 1989, 842)
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1. The construction, acquisition or expansion ofpublic facilities or assets other than capital improvements or facilityexpansions which are included in the capital improvements plan.
2. The repair, operation or maintenance of existing ornew capital improvements or facility expansions.
3. The upgrading, expansion or replacement of existingcapital improvements or facilities to serve existing development to meet morestringent safety, environmental or regulatory standards.
4. The upgrading, expansion or replacement of existingcapital improvements or facilities to provide better service to existingdevelopment.
5. The administrative and operating costs of the localgovernment.
6. Except as otherwise provided in
(Added to NRS by 1989, 841)
REVIEW AND REVISION OF CAPITAL IMPROVEMENTS PLAN
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1. Each local government which imposes an impact feeshall review and may revise the land use assumptions and capital improvementsplan at least once every 3 years. The 3-year period begins upon the adoption ofthe capital improvements plan by the local government.
2. Upon the completion of the revised capitalimprovements plan, the local government shall set a time at least 20 daysthereafter and place for a public hearing to discuss and review the revision ofthe plan and whether the revised plan should be adopted.
3. The notice must be given:
(a) By publication of a copy of the notice at leastonce a week for 2 weeks in a newspaper of general circulation in thejurisdiction of the local government.
(b) By posting a copy of the notice at the principaloffice of the local government and at least three other separate, prominentplaces within the jurisdiction of the local government.
4. Proof of publication must be by affidavit of thepublisher.
5. Proof of posting must be by affidavit of the clerkor any deputy posting the notice.
6. The notice must contain:
(a) The time, date and location of the hearing;
(b) A statement that the purpose of the hearing is toconsider the revision of the land use assumptions, capital improvements planand the imposition of an impact fee;
(c) A map of the service area for which the revision isbeing prepared; and
(d) A statement that any person may appear at thehearing and present evidence for or against the revision.
(Added to NRS by 1989, 845; A 1995, 2691)
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(Added to NRS by 1989, 845)
MISCELLANEOUS PROVISIONS
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1. The permanent use and benefit of the facilities forwhich the fee was imposed; and
2. Receive immediate service from any existingfacility with actual capacity to serve the new service units.
(Added to NRS by 1989, 842)
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1. The seller of any property who has actual orconstructive notice of the imposition or pending imposition of an impact fee onthat property which has not been paid in full shall give written notice of thefee to the buyer before the property is conveyed.
2. The notice must contain:
(a) The amount of the impact fee which has not yet beenpaid, if it has been imposed at the time the notice is given; and
(b) The name of the local government which imposed orwill impose the impact fee.
3. If the seller fails to give the notice requiredpursuant to this section, he is liable to the buyer for any amount of theimpact fee which becomes payable on the property after the conveyance.
(Added to NRS by 1989, 845)
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(Added to NRS by 1991, 49)
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