§ 262-171. Taxes; non-ad valorem assessments; impact fees; user charges.

(a)

Generally. The district board shall fix and cause to be levied on all property of the district, a millage sufficient to meet the requirements of the adopted budget; provided, however, two mills is the maximum that can be levied in any one year, except as provided in F.S. Ch. 191, or any other applicable general laws or special laws, as said laws may be amended from time to time. In addition, the district shall have such authority to levy non-ad valorem assessments and charge impact fees and user charges as prescribed herein and in F.S. Ch. 191, and all other applicable general laws or special laws, as said laws may be amended from time to time.

(b)

Impact fees.

(1)

The general-purpose local government for Collier County, within which the district lies, has not adopted an impact fee for fire services which is distributed to the district for construction within the district's jurisdictional boundaries. Because of the population growth and resulting new construction within the jurisdictional boundaries of the district, the legislature recognizes the district's need to impose impact fees for new construction to pay for the cost of new facilities and equipment, the need for which is in whole or in part the result of said new construction.

(2)

The district board has the right, at its sole discretion, to establish a schedule of impact fees in compliance with any standards set by general law or special law, as said laws may be amended from time to time, for new construction to pay for the cost of new facilities and equipment of the district, the need for which is in whole or in part the result of new construction within the jurisdictional boundaries of the district. The impact fees collected by the district under this subsection shall be kept separate from other revenues of the district and must be used exclusively to acquire, purchase, or construct new facilities or portions thereof needed to provide fire protection and emergency services to new construction. As used in this subsection, "new facilities" means land, buildings, and capital equipment, including, but not limited to, fire and emergency vehicles, radio telementry equipment, and other firefighting or rescue equipment. The district board shall maintain adequate records to ensure that impact fees are expended only for permissible new facilities or equipment as allowed by general law and special law, as said laws may be amended from time to time.

(Laws of Fla. ch. 2000-393, § 3; Laws of Fla. ch. 2001-330, § 1)