§ 8-1.204. Exemptions.

(a)

The fees imposed by this article shall not be applicable to those lots on which a dwelling unit was previously situated but which was destroyed by fire or other natural disaster, or which was removed or demolished, provided:

(1)

That permit to rebuild is obtained within one (1) year of the dwelling unit's or units' destruction, demolition or removal.

(2)

That the permit to rebuild is obtained by the owner of record as of the date of the dwelling unit's or units' destruction, demolition or removal.

(3)

That the exemption will apply only to the extent that the permit to rebuild is for the same number or fewer dwelling units as previously existed. The taxes imposed by this article shall be applied to the extent that the permit is for more units than previously existed.

This exemption shall apply retroactively to any dwelling unit destroyed, removed, or demolished on or after the effective date of this article [September 13, 1986]. Any person claiming this exemption shall have the burden of establishing his eligibility for such exemption to the satisfaction of the Chief Building Official.

(b)

In cases where a developer has previously made binding commitments to furnish school districts with funds or other resources, that developer may be partially or totally exempted from fees for some dwelling units or mobile home spaces in the following cases:

(1)

If on the date this ordinance [article] takes effect a developer of dwelling units or mobile home spaces can demonstrate to the satisfaction of the City's Chief Building Official that he has written agreements with all the school districts in which the units or spaces are located and all of these agreements:

(aa)

Provide funding and/or temporary or permanent classroom facilities and/or land for the sites thereof; and

(bb)

Do not contain a term or terms that provide for the automatic termination of the agreement in the event of the City's enactment of a school site and facilities fee.

Then that developer shall be exempt from paying the fees described in Section 8-1.205 (and set by Council resolution) for those dwelling units and spaces covered by the agreements.

(2)

If on the date this ordinance [article] takes effect a developer of dwelling units or mobile home spaces can demonstrate to the satisfaction of the City's Chief Building Official that he has written agreements with one (1) or more, but less than all of the schools districts in which the units or spaces are located, then that developer of said units shall be exempt from paying a portion of the fees described in Section 8-1.205 to the following extent:

(aa)

With regard to each agreement with a school district which meets the conditions contained in both Section 8-1.204(b)(1)(aa) and Section 8-1.204(b)(1)(bb), said agreement shall exempt the developer from paying, for those units or spaces covered by the agreement, that portion of the fees described in Section 8-1.205 and set by Council resolution, as said resolution provides would otherwise be disbursed to that district from the total fees collected for those units or spaces.

(bb)

With regard to each agreement with a school district which fails to meet either of the requirements set forth in Section 8-1.204(b)(1)(aa) and Section 8-1.204(b) (1)(bb), said agreement shall have no effect upon the developer's obligation to pay the fees described in Section 8-1.205 and set by Council resolution.

(3)

Developers will be exempt from the school site and facilities fees in the following cases where dwelling units or mobile home spaces are located within a Mello-Roos District (created pursuant to the Mello-Roos Community Facilities Act of 1982 contained in Sections 53311 through 53343 of the Government Code) that provides revenue to the local school district(s):

(aa)

If prior to the issuance of a building permit the developer of residential units or mobile home spaces can demonstrate to the satisfaction of the City's Chief Building Official that the lots or parcels upon which the dwelling units or mobile home spaces are to be constructed or installed are part of a Mello-Roos district or districts which has or have provided each of the school districts in which the units or spaces are located with an amount of revenue which is no less than that which each such district would receive if school site and facilities fees in the amount set by Council resolution were collected and distributed amongst the districts in accordance with such resolution, then the developer shall be exempt from having to pay the school site and facilities fees for the units or spaces located in the Mello-Roos district(s).

(bb)

If the developer of a residential subdivision is able to demonstrate to the satisfaction of the City's Chief Building Official (prior to the issuance of a building permit) that the lots or parcels upon which the dwelling units or mobile home spaces of the subdivision are to be constructed or installed are part of a Mello-Roos district providing revenue to only one (1) of the districts but in an amount no less than that which would be received by that district if school site and facilities fees in the amount set by Council resolution were collected and distributed among the districts in accordance with such resolution, then the developer of said units or spaces shall be exempt under this section only from paying that portion of the fees as would otherwise be distributed to the school district receiving Mello-Roos funds had there been no exemption whatsoever from the amount of fees set by Council resolution.

(Added by Ord. 2438-C.S., § 1, effective 9-13-86)