On making impact fee waivers and making impact fee fund whole, one requests to eliminate impact fees entirely in Collier County. Based on “intensification of use,” why can’t explicit users pay for real extension of uses versus taxing use on common and classified use? Taxation on impact is out of date in that it applies across the span of users regardless of uses. At the same time, for example, Commissioner Hiller is trying to comply with law and custom. What is wrong with impact fees is that it is another form of arbitrary taxation.
Commissioner Coyle argues making impact fee fund whole is impossible for impact fee waivers that weren’t collected. Making impact fee whole would mean going back to the taxpayer. But why the taxpayer when the decision to waive came from the government. The waivers should have canceled out the waiver refund to the general fund. Doesn’t this appear corrupt on revenue and expense accounting?
Supposing the outside impact fee counsel can explain impact fee waivers and the accounting properties for them, can outside counsel explain on what accounting standards are involved for impact fee waivers in Collier County?
County Attorney Jeff Klatzkow doesn’t say.