(1) This chapter does not preclude the establishment of road improvement districts, local improvement districts, transportation benefit districts, or similar governmental funding mechanisms for the construction of specific transportation improvements.

(2) If a special district is formed to provide for the construction of an improvement as identified in the impact fee cost basis of the transportation needs report, the assessment or fee required by the special district for the specific improvement will be compared to the impact fee payment that would otherwise be imposed. If the special district fee is the same or greater than the amount of the impact fee payment, the impact fee will be considered paid through the special district fee. If the special district fee is less than the amount of impact fee payment, the amount of the impact fee payment will be reduced by the value of the special district fee.

(3) If a special district is formed for improvements that are not identified as part of the transportation needs report, then a development will be required to pay the special district fee in addition to payment of any impact fee imposed under this chapter.

(4) If the improvement to be built by the special district is in the transportation needs report but completely or partially out of the development’s road system, the special district fee shall offset the impact fee only in proportion to the cost of the portion of the special district improvement that is located in the development’s road system.

(5) Impact fee payments for those properties affected by special districts, as described above, established prior to February 9, 1991, shall be administered in the same manner as described in this section. If properties are subdivided, impact fee payments shall be compared against the applicable, corresponding, proportionate special district fees. (Added by Amended Ord. 02-064, Dec. 9, 2002, Eff date Feb. 1, 2003).