Chapter 15.01 - IMPACT FEES

Part of the Code of Ordinances of South Salt Lake, UT.

Local law · Updated May 27, 2026 · 1,732 sections

The text

PART I. - GENERAL PROVISIONS#

15.01.010 - Findings and authority.#

The City Council finds and determines that: A.

Growth and development activity within the City will create demands upon public facilities, including culinary water production and delivery;

Those who are responsible for growth and development activity should pay a proportionate share of the cost of such planned facilities needed to serve the growth and development activity;

The impact fees established by this Chapter are based upon the costs which are generated through the need for new facilities and other capital acquisition costs required, incrementally, by new development in the City, in comparison with benefits already received and yet to be received; and

The impact fees established by this Chapter do not exceed the reasonable cost of providing public facilities occasioned by development projects within the City.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.020 - Definitions.#

For purposes of this Chapter, the following definitions apply:

"Act" means the Impact Fees Act, contained in Chapter 11-36a of the Utah Code, as in existence today or as hereafter amended.

"Building permit" means an official document or certification which is issued by the building officials of the City and which authorizes the construction, alteration, enlargement, conversion, reconstruction, remodeling, rehabilitation, erection, demolition, moving or repair of a building or structure.

"City" means the City of South Salt Lake.

"Developer" means an individual, group of individuals, partnership, corporation, limited liability company, association, municipal corporation, state agency or other person undertaking development activity, and their successors and assigns.

"Development activity" means any construction or expansion of a building, structure, or use, any change in use of a building or structure, or any changes in the use of land that creates additional demand and need for public facilities.

"Development approval" means any written authorization from the City, other than a building permit, which authorizes the commencement of development activity, including, but not limited to, plat approval, planned unit development approval, site plan approval, lot line adjustment, and a conditional use permit.

"Director" means the director of the community development department for the City of South Salt Lake.

"Encumber" means a pledge to retire a debt, such as through bond payments, or an allocation to a current purchase order or contract.

"Impact fee" means a payment of money imposed upon new development activity as a condition of development approval to mitigate the impact of the new development on public infrastructure. "Impact fee" does not include a tax, special assessment, building permit fee, hookup fee, fee for project improvements, or other reasonable permit or application fee.

"Impact fee analysis" or "IFA" means the written analysis of each impact fee required by Section 11-36a-303 the Act.

"Impact fee facilities plan" or "IFFP" means the plan required by Section 11-36a-301 of the Act.

"Impact fee account" means a separate account established for a particular category of planned facility for which impact fees are collected, which is an interest-bearing account.

"Level of service" means the defined performance standard or unit of demand for each capital component of a public facility within a service area.

"Project improvements" means site improvements and facilities that are: planned and designed to provide service for development resulting from a development activity; necessary for the use and convenience of the occupants or users of a development resulting from a development activity; and not identified or reimbursed as a system improvement. "Project improvement" does not mean system improvements.

"Public facilities" means impact fee facilities as defined in the Act that have a life expectancy of ten or more years and are owned or operated by or on behalf of a local political subdivision or private entity. For purposes of this Chapter, and as defined in the Act, impact fee facilities include culinary water for service areas designed by the City.

"Service area" means the geographic area designated by the City on the basis of planning or engineering principles in which the public facility provides services within the area. Service areas for each impact fee are established in this Chapter.

"System improvements" means existing public facilities that are identified in the impact fee analysis under Section 11-36a-304 of the Act, and designed to provide services to service areas within the community at large and future public facilities identified in the impact fee analysis under Section 11-36a-304 that are intended to provide service to service areas within the community at large. "System improvements" do not include project improvements.

Except for any terms which are defined in Subsection A of this Section, the terms defined in the Act, as amended, are hereby adopted for use in this Chapter.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.030 - Authority and applicability.#

The collection of impact fees shall apply to all new development activity in the City unless otherwise provided herein. Until any impact fee required by this Chapter has been paid in full, no building permit for any development activity shall be issued.

A stop work order shall be issued on any development activity for which the applicable impact fee has not been paid in full.

The movement of a structure onto a lot shall be considered development activity and is subject to the impact fee provisions, unless otherwise provided herein.

Public facilities for which impact fees may be imposed by the City include public facilities for:

Culinary water; and

Wastewater collection; and

Parks.

The City may not impose an impact fee to:

Cure deficiencies in public facilities serving existing development;

Raise the established level of service of a public facility serving existing development;

Recoup more than the local political subdivision's costs actually incurred for excess capacity in an existing system improvement; or

Include an expense for overhead, unless the expense is calculated pursuant to a methodology that is consistent with generally accepted cost accounting practices and the methodological standards set forth by the Federal Office of Management and Budget for federal grant reimbursement.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020; Ord. No. 2025-16, § 1(Exh. A), 5-28-2025)

15.01.040 - Service areas.#

Impact fees may only be assessed upon development which takes place within established service areas within the City, as it relates to the specific fee.

The City shall establish service areas for each impact fee which is imposed under this Chapter.

Impact fees collected within a service area shall be spent within that service area, only on capital projects identified in the IFFP related to that fee.

Boundaries of service areas may only be revised following a public hearing and all other procedures provided in the Act.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.050 - Impact fee facilities plan and impact fee analysis.#

Prior to imposing an impact fee for a service area, the City shall prepare or have prepared an impact fee facilities plan for any service area for which an impact fee is proposed.

At the time of acceptance, the IFFP shall comply with the Act, identify the level of service, determine the public facilities required to serve development resulting from new development activity, and contain a written certification by the person or entity who prepared the plan, certifying that the IFFP complies in each and every relevant respect to the Act.

Prior to imposing an impact fee for a service area, the City shall prepare or have prepared an impact fee analysis for any service area for which an impact fee is proposed.

The IFA shall identify the anticipated impact of system improvements required by anticipated development activity in order to maintain the level of service in the service area, demonstrate how the impacts are reasonably related to the anticipated development activity, estimate the proportionate share of the costs for existing capacity that will be recouped and the costs of impacts on system improvements that are reasonably related to new development activity, identify how the impact fee was calculated, and contain a written certification by the person or entity who prepared the plan, certifying that the IFA complies in each and every relevant respect with the Act.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.060 - Calculation of impact fees.#

In calculating impact fees, the City may consider the construction contract price, the cost of acquiring land, improvements, materials and fixtures, planning costs, surveying, engineering fees, and debt service charges.

To the extent that new growth and development will be served by previously constructed improvements, the City's fees may include public facility costs and outstanding bond costs related to system improvements previously incurred by the City.

Unless otherwise provided in this Chapter, impact fees shall be imposed as follows:

Schedule. The fee published in the City's schedule shall be the means of calculating impact fees for specific development, unless the developer, pursuant to this Chapter, requests an independent impact fee calculation, or qualifies for an adjustment or credit.

Maximum Fee. The fee identified in the IFA represents the maximum fee which may be assessed as a result of development activity.

Residential impact fees may be collected by unit, lot size, or utility connection. For purposes of this Chapter, mobile and manufactured homes are considered residential.

For categories of uses not specified in the applicable impact fee schedule, the director shall apply the category of use set forth in the applicable fee schedule that is deemed to be the most similar to the proposed use.

If development approval is sought for a mixed-use development, the impact fees shall be calculated separately for each use according to the fee schedule, and the results aggregated.

For additions to, remodeling or replacement of existing structures, or for a change of use of an existing structure, the impact fee to be paid shall be the difference, if any, between:

The fee, if any, that would be payable for existing development on the site, or in the case of demolition or removal of a structure, the previous development on the site, provided that the demolition or removal has occurred within one year of the date of submittal of the application for which impact fees are assessed; and

The fee, if any, that would be payable for the development on the site for the new development.

Upon written request of an applicant, the director shall provide an estimate of the current fee based on the data provided by the applicant. However, the director shall not be responsible for determining at such preliminary date the accuracy of the information provided, nor shall such estimate provide any vested rights.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.070 - Exemptions.#

The following are exempted from payment of impact fees:

Replacement of a structure or mobile home with a new structure or mobile home of the same size and use at the same site or lot, when such replacement occurs within twelve (12) months of the demolition or destruction of the prior structure or removal of the mobile home.

Alterations, expansion, enlargement, remodeling, rehabilitation, or conversion of an existing building or unit where no additional units are created and the use is not changed.

Demolition or moving of a structure.

Construction of accessory structures that do not impact the system improvements.

Miscellaneous accessory improvements to use, such as fences, walls, and signs.

Placing on a lot in the City a temporary construction trailer or office, but only for the life of the building permit issued for the construction served by the trailer or office.

Any use specifically exempted by a part of this Chapter which addresses a specific impact fee.

The City Council may, on a project-by-project basis, authorize exemption from impact fees for development activity attributable to development activity with a broad public purpose. Such determinations of exemption shall be by resolution by the City Council, accepting the results of a study conducted under Section 10-8-2 of the Utah Code.

Applications for exemptions under Subsection B shall be filed with the City at the time the applicant first requests the extension of service to the applicant's development or property.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.080 - Adjustment after individual assessment of impact fees.#

If a person submitting an application for which payment of an impact fee is a prerequisite to approval believes that the impacts of the proposed development will be substantially less than would be indicated by using the fee schedule, such person may request to perform an individual assessment of the impact of the proposed development. A request for an individual assessment, accompanied by the information, data or studies supporting that assessment, must be made prior to payment of fees for a building permit or final plat approval, as applicable.

The City may make a downward adjustment to impact fees at the time the fee is charged to respond to unusual circumstances in specific cases, to address development activity by the state or school district, to ensure that impact fees are imposed fairly, or to fairly allocate costs associated with impacts created by a development activity or project.

Circumstances are unusual if sufficient written information, studies or data is presented to the City showing a significant discrepancy between the fee being assessed and the actual impact on the system improvement.

The City may issue building permits or plat approvals if the impact fee is tendered by the developer. The fee is subject to partial refund if a downward adjustment is approved by the director. For purposes of appeal or challenge, the date for such appeal or challenge shall run from the date on which the City makes its determination of the individual assessment.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.090 - Credits.#

A developer is eligible for credits against or a proportionate reimbursement of impact fees if the developer: A.

Dedicates land for a system improvement identified in the IFA;

Builds and dedicates some or all of a system improvement identified in the IFA;

Dedicates a public facility that the City and the developer agree will reduce the need for a system improvement identified in the IFA;

Dedicates land for, improvement to, or new construction of, any system improvements identified in the IFA provided by the developer if the facilities:

Are system improvements identified in the IFA; or

Are dedicated to the public and offset the need for an identified system improvement identified in the IFA.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.100 - Fund accounting for impact fees.#

The City shall establish an impact fee account for each category of impact fee which is collected. Such fees shall be invested by the City and the yield on such fees, at the actual rate of return to the City, shall be credited to such accounting fund periodically in accordance with the accounting policies of the City. Such funds need not be segregated from other City monies for banking purposes.

The City shall maintain and keep financial records for such accounting fund showing the revenues to such fund and the disbursements from such fund, in accordance with normal City accounting practices. The records of such fund shall be open to public inspection in the same manner as other financial records of the City.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.110 - Expenditure of impact fees.#

Impact fees shall be expended or encumbered within six years after their receipt, unless the Council identifies, in writing, an extraordinary and compelling reason to hold the impact fees longer than six years. Under such circumstances, the Council shall establish an absolute date by which the impact fees shall be expended.

Impact fees may only be expended upon the system improvements which have been identified by the IFFP which formed the justification for the specific impact fee collected.

Impact fees may be spent to retire bonds with a term of more than six years, so long as the improvements are included in the IFFP, and the fees are equivalent to the debt service of the six-year planning period.

If the City does not spend or encumber an impact fee within the time period established in the Act, it shall return unspent fees, or the unspent portions thereof, to the person or entity which paid the fee.

Unless otherwise provided by state law, if the person or entity which paid the fee is not responsive to the City's written notice of refund, the refund shall be paid to the record owner of the property on the date that the original fee was paid.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.120 - Refunds of impact fees.#

The City shall refund any impact fee paid by a developer, plus interest earned, when:

The developer does not proceed with the development activity and files a written request for a refund;

The fees have not been spent or encumbered; and

No impact has resulted.

An impact that would preclude a developer from a refund from the City may include any impact reasonably identified by the City, including, but not limited to, the City having sized facilities, paid for, installed, or caused the installation of facilities based in whole or in part upon the developer's planned development activity even though that capacity may, at some future time, be utilized by another development.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.130 - Separate fees and costs.#

The impact fees authorized by this Chapter are separate from and in addition to user fees and other charges lawfully imposed by the City and other fees and costs that may not be included as itemized component parts of the impact fee. In charging any such fees as a condition of development approval, the City recognizes that the fees must be a reasonable charge for services provided.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.140 - Additional fees or refund after development.#

Should any developer undertake development activities such that the ultimate acreage or other impact of the development activity is not revealed to the City, either through inadvertence, neglect, a change in plans, or any other cause whatsoever, and the impact fees are not initially charged against all acreage within the development, the City shall be entitled to charge an additional impact fee to the developer or other appropriate person covering the acreage for which an impact fee was not previously paid.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.150 - Challenges to impact fees—Generally.#

A person or entity required to pay an impact fee who believes that the impact fee does not meet the requirements of law may file a written request for information with the City, which request shall be answered within two weeks after receipt of the request, providing the person or entity with copies of the applicable IFA, IFFP and other relevant information related to the impact fee being questioned.

A person or entity who will potentially be aggrieved by the impact fee may request an advisory opinion by filing a request with the Utah Office of Property Rights Ombudsman, in accordance with Title 13, Chapter 43 of the Utah Code. The aggrieved party requesting an advisory opinion is not required to exhaust administrative appeals procedures prior to requesting an advisory opinion.

Any person or entity which resides in or owns property within a service area, or an organization, association or corporation representing the interests of persons or entities owning property within the service area, may file a declaratory judgment action challenging the validity of an impact fee.

A person who has paid an impact fee imposed under this Chapter may challenge the fees as provided in Title 11, Chapter 36a, Part 7 of the Act. The grounds for appeal, remedies and time restrictions provided in the Act, as amended, are applicable to all challenges filed against impact fees imposed by this Chapter.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.160 - Administrative appeals.#

An administrative appeal may be initiated by a person or entity which has paid an impact fee imposed under this Chapter by filing written notice of the administrative appeal with the City recorder within thirty (30) days after the day on which the person or entity paid the fee.

The notice of appeal shall set forth the grounds for the appeal and shall include applicable filing fees, as established by the consolidated fee schedule.

Upon receiving written notice of appeal, the recorder shall set a date for the administrative law judge to consider the appeal. The procedures established in Chapter 2.22 of this Code shall apply to appeals, except that the administrative judge shall render a decision within thirty (30) days after the date the challenge of appeal is filed, the person filing the appeal requests or agrees to an extension of that time.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.170 - Mediation for specified public agencies.#

In addition to challenges and appeals, specified public agencies may file a request for mediation in accordance with Section 11-36a-705 of the Act, which proceedings are governed by the Act.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.180 - Remedies for challenges, appeals or mediation.#

A person or entity who successfully challenges an impact fee due to defects with the notice requirements or procedural requirements may receive the remedy of requiring the City to correct the defective notice or procedure and repeat the process.

A person or entity who challenges an impact fee may receive the remedy of a refund of the difference between what the person or entity paid as an impact fee and the amount the impact fee should have been if it had been correctly calculated.

Attorney fees may only be awarded to the extent provided in the Act.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.190 - Effective date of impact fees.#

Pursuant to Section 11-36a-401 of the Act, this Chapter shall not take effect until ninety (90) days after the day on which the ordinance is approved by the Council.

Additional categories of impact fees shall have an effective date of ninety (90) days after the day on which the additional category is approved by the Council.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

PART II. - SPECIFIC IMPACT FEES#

15.01.200 - Culinary water impact fee—Service area, IFFP and IFA.#

Service Area. The service area for culinary water impact fees includes Pressure Zone 1 (shaded red) on the South Salt Lake City Drinking Water System Master Plan, which was previously adopted by this Council, as shown at Figure 1.

Figure 1

Culinary Water Impact Fee Facilities Plan. Pursuant to Section 15.01.050 of this Chapter and Section 11-36a- 302 of the Act, the City has, through its consultants, researched and analyzed the factors set forth in the Act and caused to be prepared a culinary water impact fee facilities plan, as part of the Culinary Water Impact Fee Facilities Plan and Impact Fee Analysis: City of South Salt Lake. The culinary water IFFP establishes the current and proposed level of service. The City currently maintains a system which meets the state's requirements for drinking water systems related to peak and average distribution, and future development will require the City to expand its water source, distribution and storage systems in a manner which continues to meet the state's standards for drinking water systems. The South Salt Lake Drinking Water Impact Fee Facilities Plan and Impact Fee Analysis, attached as Exhibit A to Ordinance 2024-09, is hereby adopted in its entirety by the City in accordance with applicable provisions of this Chapter and the Act.

Impact Fee Analysis. Pursuant to Section 15.01.050 of this Chapter, and Section 11-36a-303 of the Act, the City has, through its consultants, researched and analyzed the factors set forth in the Act and prepared a culinary water impact fee analysis, as part of the South Salt Lake Drinking Water Impact Fee Facilities Plan and Impact Fee Analysis, which is attached as Exhibit A to Ordinance 2024-09, is hereby adopted in its entirety by the City in accordance with the applicable provisions of this Chapter and the Act.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020; Ord. No. 2024-09, § 1(Exh. A), 7-31-2024; Ord. No. 2024-10, § 1(Exh. A), 7-31-2024)

15.01.210 - Culinary water impact fee—Calculation.#

Based upon the culinary water IFA, equivalent residential connections in the City are those which connect to the City's culinary water system within the service area with a three-quarter-inch or smaller water meter.

The maximum impact fee for culinary water for each equivalent residential connection is six thousand three hundred forty-five dollars ($6,345).

The City Council may, by amending the consolidated fee schedule, implement impact fees for development within the service area, with fees based upon the number of equivalent residential connections for a development, which fee shall be determined by the size of meter or meters installed for the development.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020; Ord. No. 2024-09, § 1(Exh. A), 7-31-2024; Ord. No. 2024-10, § 1(Exh. A), 7-31-2024)

15.01.220 - Wastewater collection system impact fee—Service area, IFFP and IFA.#

Services Area. The service area for wastewater collection system impact fees includes the boundaries of South Salt Lake City generally north of the Millcreek waterway, as shown in Figure 3 (outlined in green).

Figure 3

Wastewater Collection System Impact Fee Facilities Plan. Pursuant to Section 15.01.050 of this Chapter and Section ll-36a-302 of the Act, the City has, through its consultants, researched and analyzed the factors set forth in the Act and caused to be prepared a wastewater collection system impact fee facilities plan, as part of the Wastewater Collection System Impact Fee Facilities Plan and Impact Fee Analysis: City of South Salt Lake. The wastewater collection system IFFP establishes the current and proposed level of service. The City currently maintains a system which meets the state's requirements for wastewater collection systems related to peak and average flow. In addition, the City maintains treatment facilities through Central Valley Water Reclamation Facility. Future development will require the City to expand its collection systems in a manner which continues to meet the state's standards for wastewater collection systems. The Wastewater Collection System Impact Fee Facilities Plan and Impact Fee Analysis: City of South Salt Lake, attached as Exhibit A to Ordinance 2015-32, is hereby adopted in its entirety by the City in accordance with applicable provisions of this Chapter and the Act.

Impact Fee Analysis. Pursuant to Section 15.01.050 of this Chapter, and Section ll-36a-303 of the Act, the City has, through its consultants, researched and analyzed the factors set forth in the Act and prepared a wastewater collection system impact fee analysis, as part of the Wastewater Collection System Impact Fee Facilities Plan and Impact Fee Analysis: City of South Salt Lake, which is attached as Exhibit A to Ordinance 2015-32, is hereby adopted in its entirety by the City in accordance with the applicable provisions of this Chapter and the Act.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020; Ord. No. 2025-16, § 1(Exh. A), 5-28-2025)

15.01.230 - Wastewater Collection System impact fee—Calculation.#

Based upon the Wastewater Collection System IFA, equivalent residential connections in the City are those which connect to the City's wastewater collection system within the service area converted to the demand of any three-quarter-inch or smaller water meter.

The maximum impact fee for wastewater by component per typical residential connection is eleven thousand five hundred sixty dollars ($11,560) for non-public infrastructure district (PID) members and one thousand one hundred sixty dollars ($1,160) for PID members.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020; Ord. No. 2025-16, § 1(Exh. A), 5-28-2025)

15.01.240 - Parks and recreation impact fee—Service area, IFFP and IFA.#

Services Area. The service area for parks and recreation impact fees is all areas within South Salt Lake City.

Parks and Recreation Impact Fee Facilities Plan. Pursuant to Section 15.01.050 of this Chapter and Section 11-36a-302 of the Act, the City has, through its consultants, researched and analyzed the factors set forth in the Act and caused to be prepared a Parks and Recreation Impact Fee Facilities Plan, as part of the Parks and Recreation Impact Fee Facilities Plan and Impact Fee Analysis: City of South Salt Lake. The Parks and Recreation IFFP establishes the current and proposed level of service. The City currently maintains a system of park and recreation infrastructure. Future development will require the City to expand or provide additional facilities to maintain the existing level of service. The Parks and Recreation Impact Fee Facilities Plan and Impact Fee Analysis: City of South Salt Lake, which is attached as Exhibit A to Ordinance 2016-04, is hereby adopted in its entirety by the City in accordance with applicable provisions of this Chapter and the Act.

Impact Fee Analysis. Pursuant to Section 15.01.050 of this Chapter, and Section 11-36a-303 of the Act, the City has, through its consultants, researched and analyzed the factors set forth in the Act and prepared a Parks and Recreation Impact Fee Analysis, as part of the Parks and Recreation Impact Fee Facilities Plan and Impact Fee Analysis: City of South Salt Lake, which is attached as Exhibit A to Ordinance 2016-04, is hereby adopted in its entirety by the City in accordance with the applicable provisions of this Chapter and the Act.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)

15.01.250 - Parks and recreation impact fee—Calculation.#

Based upon the parks and recreation IFA, fees should be calculated based upon the number of single-family or multi-family households in a development.

The City Council may, by amending the consolidated fee schedule, implement impact fees for development within the service area, with fees based upon the number of single-family or multi-family households for a development.

(Ord. No. 2020-02, § III(Exh. B), 1-8-2020)