Disposition of unexpended or unappropriated fee revenues.
Sacramento City Code § 18.24.190
in effect18.24.190 Disposition of unexpended or unappropriated fee revenues.
A. Commencing with the fifth fiscal year following the first year of receipt of any revenues from the fees established, assessed and levied pursuant to the provisions of this chapter, and in each fiscal year thereafter, the city treasurer, or his or her designee, shall provide the city council with a report which sets forth the total amount of all such fee revenues that were received and deposited in the appropriate special funds established under Section 18.24.170 of this chapter in each fiscal year prior to the date of such report, but which remain unexpended or unappropriated as of the date of the report; provided, however, that no report shall be required in any year in which there were no unspent or unappropriated fee revenues in such fund which were received and deposited in the fund more than five years prior to the date of the report.
B. Upon review of each report described in subsection A of this section, the city council shall take one of the following actions required by Section 66001 of the Government Code with respect to any unexpended or unappropriated fee revenue in the appropriate special fund established under Section 18.24.170 of this chapter which was received and deposited in such fund five or more years prior to the date of such report:
1. Appropriate all or any part of such unexpended or unappropriated fee revenue for the construction, installation, or acquisition of the public improvements or facilities for which the fee was imposed;
2. Make findings with respect to all or any part of such unexpended or unappropriated fee revenue which identify the purposes to which the revenue are to be put and which demonstrate a reasonable relationship between such fee revenue and the purpose for which it was imposed; or
3. Provide for the refund of all or any part of such unexpended or unappropriated fee revenue, together with any actual interest accrued thereon, in the manner described in Section 66001(e) of the Government Code, to the current record owner of any property for which a fee was paid; provided that if the administrative costs of refunding such fee revenue exceed the amount to be refunded, the city council, after considering the matter at a public hearing, notice of which is given in the manner provided for by Section 66001(f) of the Government Code, may appropriate such revenue for any other public improvement, facility, or property in the North Natomas finance plan area for which development fees are charged or otherwise imposed pursuant to this chapter and which the city council determines will benefit the properties for which such development impact fee was charged or otherwise imposed; and further provided that the portion of any fee revenue received by the city as reimbursement of its costs in administering the provisions of this chapter shall not be refunded, but shall be applied to reduce the amount of the fee charged for administrative purposes.
4. The provisions of subsections (d), (e), and (f) of Government Code Section 66001 shall apply fully to any refund of fees remaining unexpended or uncommitted in the appropriate special fund established under Section 18.24.170 of this chapter for five or more years after deposit, and the provisions of this section and Section 18.24.200 of this chapter shall be subordinate to the said state statute and shall be applied consistently therewith. (Prior code § 84.02.216)
Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-42353Fetched: 10/24/2026