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A. With the exception of Sierra County Fire Protection District #1 (Fire District), all development fees shall be collected by the county on behalf of the local entity on whose behalf they are imposed. Fees shall be deposited by the County Auditor in an account for the benefit of the local entity on whose behalf they are imposed and thereafter such entity or entities shall be solely responsible for complying with the provisions of Cal. Gov’t. Code §§  66000 , et seq., with regard to segregation, use, accounting and refund of any such fees. The fees, together with any interest accruing thereon, shall be maintained and accounted for in a separate capital facilities account or fund in a manner to avoid any commingling of such monies with other revenues or funds and expended in a timely fashion only for approved purposes. Fees remaining unexpended or uncommitted five or more years after deposit shall be subject to the provisions for refund under Cal. Gov’t. Code § 66001. Any entity receiving development fees shall be solely responsible for making any refunds of the fees as may be required by law. Mitigation fees attributable to the Fire District shall be processed as follows:

1. Developer shall submit payment of mitigation fees attributable to the Fire District separately from other assessed fees;

2. A permit will not be issued until said fees are submitted to the Sierra County Building Department, with the check or money order made payable to the Fire District;

3. Said mitigation fee shall be transmitted by the Sierra County Building Department to the Fire District for all further handling;

4. Fire District shall be responsible for depositing, distribution and control of the mitigation fee without recourse to the County of Sierra;

5. All accounting, reconciliation and tracking of such mitigation fees shall be borne by the Fire District;

6. All other requirements for the processing of mitigation fees by the County of Sierra or the local entity shall remain in full force and effect.

B. As a requirement for the receipt of development fees, each local entity shall, within 180 days after the last day of each fiscal year, provide to the Sierra County Board of Supervisors and make available to the public the following information for the prior fiscal year:

1. A brief description of the type of fees in the account or fund.

2. The amount of the fees.

3. The beginning and ending balance of the account or fund.

4. The amount of the fees collected and the interest earned.

5. An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.

6. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement, as identified in paragraph (2) of subdivision (a) of Cal. Gov’t. Code § 66001, and the public improvement remains incomplete.

7. A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan.

8. The amount of refunds made pursuant to subdivision (e) of Government Code Section 66001 and any allocations pursuant to subdivision (f) of Cal. Gov’t. Code § 66001.

C. The local agency shall review the information made available to the public pursuant to subsection (B) of this section at the next regularly scheduled public meeting not less than 15 days after this information is made available to the public, as required by this subdivision. Notice of the time and place of the meeting, including the address where this information may be reviewed, shall be mailed, at least 15 days prior to the meeting, to any interested party who files a written request with the local agency for mailed notice of the meeting. (Ord. 1109, eff. 1/20/22)