Expenditure of impact fees.

1. Law
2. Utah Code
3. Cities, Counties, and Local Taxing Units
4. Impact Fees Act
5. Impact Fee Proceeds
6. Expenditure of impact fees.

• (1) A local political subdivision may expend impact fees only for a system improvement:
  • (a) identified in the impact fee facilities plan; and
  • (b) for the specific public facility type for which the fee was collected.

• (2)
  • (a) Except as provided in Subsection (2)(b), a local political subdivision shall expend or encumber an impact fee collected with respect to a lot:
    • (i) for a permissible use; and
    • (ii) within six years after the impact fee with respect to that lot is collected.
  • (b) A local political subdivision may hold the fees for longer than six years if it identifies, in writing:
    • (i) an extraordinary and compelling reason why the fees should be held longer than six years; and
    • (ii) an absolute date by which the fees will be expended.

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