1. GENERAL GOVERNMENT BUILDING IMPACT FEES ISSUES AND LEGALITY
Gregory T. Stewart
Nabors, Giblin & Nickerson, P.A.
1500 Mahan Drive, Suite 200
Tallahassee, Florida
(850) : Telephone
(850) : Facsimile

2. General Government Building Impact Fees -- Also Known as “Everything Else We Have Not Imposed A Fee For Already”

3. General Governmental
Normally excludes those buildings funded by other fees
jails
fire/EMS facilities
parks
sheriff stations

4. General Governmental Frequently included in general governmental fees
general government administration buildings
courts
parking decks
miscellaneous facilities that do not fit in other general categories

5. Issues With General Governmental Fees
Is the need for various governmental buildings the same for each development?
What is the factor that determines need?
What is the standard being established?

6. Collier Building Industry Ass’n (CBIA) v. Collier County, Florida
Summary: Building industry filed suit asserting that County’s Government Building Impact Fee was an invalid tax

7. Issues Raised in CBIA Case
Impact fees being used as a substitute for ad valorem taxes (County had lowest millage in State)
Functional population approach (per 2,000 square feet) – no relationship to need
Methodology ignored deficiencies in existing facilities

8. Issues Raised in CBIA Case (Continued)
No showing of a need for new governmental building from development
Apportionment arbitrary (20,000 square foot home pays 10 times a 2,000 square foot home)