DEVELOPMENT IMPACT FEES

Denver Revised Municipal Code ch. 50, art. III

in effect

Denver Revised Municipal Code § 50-50 Findings of fact; intent.

Sec. 50-50. - Findings of fact; intent. The council hereby finds and states that: (1) Residential and nonresidential development has already occurred in the gateway area. New residential and nonresidential development is forecasted to take place in the gateway area. Said development causes and imposes new, increased and excessive demands on city public facilities and services, including, without limitation, fire protection, roads, drainage and parks and recreation. (2) Projections indicate that such development will continue and will place ever increasing demands on the city to provide necessary public facilities and services. (3) The development potential and property values of properties in the designated development areas are strongly influenced and encouraged by city policy as expressed in the comprehensive plan and as implemented by the city zoning ordinance and map. (4) To the extent that there is an essential nexus between the burden and demands such development in the gateway area places on the public facility infrastructure, those demands should be satisfied by shifting the responsibility for financing the provision of such facilities from the public at large to other governmental or quasi-governmental entities or the property owners actually creating the demands. (5) To ensure that a fair and equitable proportionality is established between the costs of the facilities that are attributable to development in the gateway area and the overall public costs of the provision of such facilities, the amount of the impact fees to be imposed shall be determined by the cost of the additional public facilities needed to support such development, which public facilities shall be identified in a city capital improvements program. (6) The gateway infrastructure financing study sets forth reasonable methodologies and analyses for determining the impacts of various types of development in the gateway area on the city's public facilities and for determining the cost of providing such public facilities to meet the demands for such services created by the development in the gateway area and sets forth guidelines for city approval of plans of other governmental and quasi-governmental entities, such as metropolitan districts and general improvement districts, to finance and provide public facilities. (7) Council, after careful consideration of the matter, hereby finds and declares that impact fees imposed upon residential and nonresidential development in order to finance specified capital improvements in the gateway area, the demand for which is created by such development, is in the best interest of the general welfare of the city and its residents, is equitable, does not impose an unfair burden on such development by forcing property owners to pay more than their fair, equitable or proportionate share of the cost, and deems it advisable to adopt this article as hereinafter set forth. (8) This article imposes impact fees to be collected at the time the building permit is issued, or, when structures have already received permits or actually been built prior to the enactment of this article, within sixty (60) days of being billed for the impact fees. The amount of said fees is based upon the total acreage or impervious acreage of the development site, gross square footage of nonresidential buildings or number of residential dwelling units in residential development in order to finance specified capital improvements, the demand for which is generated by new development in the gateway area. Only public facilities necessitated by development in the gateway area and for which there is an essential nexus will result in impact fees. Impact fees shall be quantified in such a manner as to assure that a fair and equitable proportionality is established between the cost of the facilities attributable to such development and the overall public cost of the provision of such facilities and shall not exceed the cost of providing capital improvements the need for which is attributable to those property owners who pay the impact fees. The impact fees shall be spent on new or enlarged capital facilities improvements that are specified in the capital improvements program and that benefit those property owners who pay the impact fees. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 988-03, § 1, 12-29-03)

Denver Revised Municipal Code § 50-51 Definitions.

Sec. 50-51. - Definitions. As used in this article III, the following words and terms shall have the following meanings: (1) Building permit means the permit required for new construction and additions pursuant to the Denver Building Code. The term "building permit", as used herein, shall include permits for all new construction of residential or nonresidential structures and additions to nonresidential structures. "Building permit" shall not include permits for additions to residential structures, remodeling, rehabilitation, or other improvements to an existing structure or rebuilding a damaged or destroyed structure, provided there is no increase in gross floor area of nonresidential structures or no increase in the number of dwelling units. If there is any such increase, impact fees shall be applied only to the increment of additional dwelling units or gross floor area. (2) Capital improvements means acquisition of land for fire stations, construction of improvements and installation of equipment for any of the following facilities, which facilities are identified in the capital improvements program to be financed by the imposition of impact fees: a. Parks and recreational improvements; b. Roads, traffic signals and improvements; c. Fire protection land and improvements; and d. Regional drainage improvements. (3) Capital improvements program means the schedule filed in city clerk file no. 20000910Y on March 5, 2024, and which contains a list of capital improvements to be undertaken, their estimated cost of construction, and the subarea maps delineating the development subareas, as such capital improvements program may be amended from time to time by the manager of transportation and infrastructure or by the manager's designee; any subsequent amendments to the capital improvements program shall be filed with the city clerk and be effective upon approval by city council. Said capital improvements program shall restate and replace in its entirety that previous capital improvements program filed in city clerk file no. 2000910 on October 12, 2000. (4) City means the City and County of Denver. (5) Comprehensive plan means the comprehensive plan of the city as defined in section 12-61. (6) Costs means those costs treated as capital expenses according to generally accepted accounting principles; specifically including all direct variable (or "hard") construction costs, and "soft" (e.g., design, engineering, construction management) construction costs for the capital improvements within the capital improvements program. "Costs" does not include ordinary expenses of operation, administration or maintenance. (7) Council means the duly constituted governing body of the City and County of Denver. (8) Development means any man-made change to improved or unimproved real property, the use of any principal structure or land, or any other activity that requires issuance of a building permit which creates an additional demand for public facilities. (9) Development subarea map means a map of each development subarea in which impact fees for each type of public facilities not financed and provided by other governmental or quasi-governmental entities are imposed as shown in addenda 1, 2 and 3 to the capital improvements program. (10) Gateway area means the area identified as the gateway district as defined by the map at addendum 1 to the gateway infrastructure financing study. (11) Gateway infrastructure financing study means that study filed in city clerk file no. 00-910-A on October 12, 2000, which contains: a. An aggregation of sites into development subareas with development potential that would create the need for new capital improvements; b. Standards for level of service for the capital facilities and infrastructure to be fully or partially funded with impact fees; c. Proposed subarea project lists, cost estimates, and funding sources; and d. Methodology and supporting documentation for calculating impact fees. (12) Impact fee means the fee collected based on the impact fee formula to fund any portion of the costs of capital improvements, the demand for which is generated by such development in the gateway area. (13) Impact fee formula means the charge per acre or impervious acre of the development site, the gross square footage of nonresidential development or the number of residential dwelling units as calculated for each designated development subarea as set forth in section 50-57. (14) Residential development means any development approved by the city for residential use. (15) Site means the zone lot designated by a property owner as defined in section 59-2(158) on which the development for which a building permit is sought is to occur. (16) Zone districts mean those areas designated in section 59-77 and 78. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 541-24, § 1, 5-13-24)

Denver Revised Municipal Code § 50-52 Applicability of impact fees.

Sec. 50-52. - Applicability of impact fees. The impact fees shall be uniformly imposed on the owners of property on which development occurs within designated development subareas in the gateway area to the extent and for the purposes provided herein. The city may elect to make agreements with any affected property owners that modify the uniform application of the impact fees under this article, provided that the city may not, as a result of those agreements, increase the impact fees that would be levied against other affected property owners in the absence of those agreements. (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-53 Imposition of impact fees.

Sec. 50-53. - Imposition of impact fees. Impact fees are hereby imposed on development within the gateway area, for which building permits are or were applied for after October 23, 2000, to finance construction of capital improvements as set forth in the gateway infrastructure financing study and the capital improvements program. (1) No building permit shall be issued to a property owner or a representative thereof for a development in a designated development subarea in the gateway area unless any impact fees due hereunder are calculated and collected pursuant to this article III. (2) Impact fees shall not exceed the cost of providing capital improvements, the need for which is reasonably attributable to developments of property owners who pay the impact fees. Through agreement, impact fees may be financed and provided by other governmental or quasi-governmental entities or enterprises, or other entities. The impact fees shall be spent on new or enlarged capital improvements that reasonably benefit the property owners who pay the impact fees. (3) That portion of impact fee revenues reasonably attributable to the equitable assessment described in subsection (2) of this section 50-54 may be spent on that portion of new or enlarged capital improvements that will reasonably benefit those property owners who have paid the impact fees even though the capital improvements may be sized in anticipation of future development. (4) Subject to the provisions hereof, impact fees that are assessed against property owners shall be assessed in such a manner so that the property owners of new developments having the same impacts on capital improvements shall be assessed the same impact fees for those improvements. (5) The impact fees shall be assessed against the parcel of real property on which the building is to be sited. In the event that impact fees owed for development are not paid as provided in subsection (1) of this section 50-53 or are not paid within thirty (30) days after billing has been sent to the property owner, a lien may be assessed against the property. To initiate such a lien, a statement of said lien, including the amount owed, shall be certified to the manager of finance, who shall record a notice of such lien with the clerk and recorder. The manager of finance shall assess and charge the same against the property involved, and collect the same due, plus interest thereon, in the manner as are delinquent real property taxes. If the lien remains unsatisfied, the manager of finance shall sell the property involved in the manner prescribed for sales of property for delinquent property taxes. The lien created thereby shall be superior and prior to all other liens, regardless of their dates or recordation, except liens for general taxes and special assessments. In addition to the remedies set forth herein, an action or other process provided by law may be maintained by the city to recover or collect any amounts, including interest, owing under this provision. The city reserves the right to withhold or revoke any building permit of any applicant who is delinquent in payment of the impact fees. (6) Unless an agreement is in effect with a governmental, quasi-governmental or other entity, impact fees shall be paid to the city by cash or certified funds at the time of issuance of a building permit. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 988-03, § 2, 12-29-03; Ord. No. 775-07, § 85, 12-26-07)

Denver Revised Municipal Code § 50-54 Establishment of development subareas.

Sec. 50-54. - Establishment of development subareas. Development subareas for each type of capital improvements for which impact fees are imposed are hereby established as shown on the development subarea maps which are addenda to the capital improvements plan. (1) Such development subareas are established consistent with facility service areas established in the gateway infrastructure financing study for each capital improvement. Such areas provide a nexus between those property owners paying the impact fees and benefits received to ensure that those property owners paying impact fees receive substantial benefits from the public improvements financed by those impact fees. (2) Additional development subareas or combinations of development subareas may be designated by council, by further ordinance, with consideration of the following factors in determining when and whether to add development subareas: a. The Denver comprehensive plan. b. Any standards for adequate public facilities incorporated in the capital improvements program. c. The projected full development in the proposed development subarea as permitted by the zoning ordinances and the timing of such development. d. The need for and cost of unprogrammed capital improvements necessary to support projected development. e. Such other factors as council may deem relevant. The principal reason for identifying a development subarea or combination of development areas is to ensure that development subareas projected to experience significant development in the future will be served adequately by necessary capital improvements. (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-55 Development potential.

Sec. 50-55. - Development potential. The following chart depicts the estimate of the gateway area's development potential upon which the impact fee formula is based. Land Use | Density | Total Acres | Total Units Residential SF Detached | 4.5 du/acre | 1,241 | 5,586 du SF Attached | 10 du/acre | 380 | 3,797 du Multifamily | 22 du/acre | 190 | 4,187 du Hotel | 0.4 FAR | 224 | 3,909,900 SF Retail | 0.16 FAR | 176 | 1,226,600 SF Office | 0.36 FAR | 693 | 10,872,100 SF Flex Space | 0.28 FAR | 741 | 9,035,400 SF Public Uses | — | 771 | — Total | — | 4,416 | — (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-56 Capital improvements program (by subarea).

Sec. 50-56. - Capital improvements program (by subarea). To service the projected development, capital improvements as shown in the capital improvements program will be required to be provided and financed by impact fees. (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-57 Impact fee formulas (by subarea and type of facility).

Sec. 50-57. - Impact fee formulas (by subarea and type of facility). (a) Fire impact fee per unit: Development type | Fee per unit Single family house | $107 per du Multifamily dwellings | 197 per du Retail building | 83 per 1000 SF Hotel building | 291 per 1000 SF Office building | 80 per 1000 SF Other commercial | 81 per 1000 SF (All figures in year 2000 dollars) (b) Parks and trails impact fee per unit: Development type | Fee per unit Single family house | $374 per du Multifamily dwellings (8—18 du/acre) | 312 per du Multifamily dwellings (over 18 du/acre) | 250 per du Nonresidential building | 403 per acre (All figures in year 2000 dollars) (c) Road impact fee per unit: Development type | Subarea 1 fee | Subarea 2 fee | Subarea 3 fee per unit Single family house | $555.00 | $588.00 | $356.00 per du Multifamily dwellings (8—18 du/acre) | 271.00 | 287.00 | 173.00 per du Multifamily dwellings (19+ du/acre) | 245.00 | 245.00 | 157.00 per du Retail building | 0.95 | 1.01 | 0.61 per SF Hotel building | 0.95 | 1.01 | 0.61 per SF Office building | 0.95 | 1.01 | 0.61 per SF Other commercial | 0.95 | 1.01 | 0.61 per SF (All figures in year 2000 dollars) (d) Drainage impact fee per unit: Development type | Irondale Gulch | 1st Creek | 2nd Creek Fee | Fee | Fee per unit Single family house | $392.00 | $112.00 | N/a per du Multifamily dwellings (8—18 du/ac) | $176.00 | $50.00 | N/a per du Multifamily dwellings (19+ du/ac) | 80.00 | 22.00 | N/a per du Retail building | 2,939.79 | 851.68 | 4,372.44 per impervious acre Hotel building | 2,939.79 | 851.68 | 4,372.44 per impervious acre Office building | 2,939.79 | 851.68 | 4,372.44 per impervious acre Other commercial | 2,939.79 | 851.68 | 4,372.44 per impervious acre (All figures in year 2000 dollars) (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-58 Calculation of impact fees.

Sec. 50-58. - Calculation of impact fees. (a) The amount of the applicable impact fees due for each building permit shall be calculated as follows: (1) Fire: a. Verifying the number and type of residential dwelling units and/or the square footage of the hotel, retail, office or other nonresidential development for which each building permit is sought; b. Determining the applicable per unit impact fee as provided in section 50-57; c. Multiplying the applicable per unit impact fee by: 1. The number of residential dwelling units in the residential development for which a permit is sought; or 2. The square footage of the nonresidential development, by development type, for which a permit is sought. d. Applying any credits due as provided in section 50-59; and e. Applying the five (5) percent administrative fee as provided in section 50-56(b). (2) Parks and trails: a. Verifying the number and type of residential dwelling units in the residential development and/or the site area (acres) of nonresidential development for which the building permit is sought; b. Determining the applicable per unit impact fees as provided in section 50-57; c. Multiplying the applicable per unit impact fees by: 1. The number of residential dwelling units in the residential development for which the permit is sought; or 2. The number of acres of the nonresidential development for which a permit is sought; d. Applying any credits due as provided in section 50-59; and e. Applying the five (5) percent administrative fee as provided in section 50-66(b). (3) Roads: a. Determining the applicable designated development subarea; b. Verifying the number and type of residential dwelling units in the residential development and/or the square footage of the nonresidential development, by development type, for which each building permit is sought; c. Determining the applicable per unit impact fees as provided in section 50-57; d. Multiplying the applicable per unit impact fees by: 1. The appropriate number of residential dwelling units in the residential development for which a permit is sought; or 2. The square footage of the nonresidential development, by development type, for which a permit is sought. e. Applying any credits due as provided in section 50-59; and f. Applying the five (5) percent administrative fee as provided in section 50-66(b). (4) Storm drainage: a. Determining the applicable development subarea, which is the drainage basin; b. Verifying the number and type of residential dwelling units and/or the impermeable surface area of hotel, retail, office, or other nonresidential development for which the building permit is sought; c. Determining the applicable per unit impact fees as provided in section 55-57; d. Multiplying the applicable per unit impact fees by: 1. The number of residential dwelling units in the development for which the permit is sought; or 2. The impermeable surface area (acres) of nonresidential development by development type for which a permit is sought; e. Applying any credits due as provided in section 50-59; and f. Applying the five (5) percent administrative fee as provided in section 50-66(2). (b) If the development for which a building permit is sought contains a mix of uses, the city shall separately calculate the impact fees due for each type of use. (c) Prior to making an application for a building permit, an applicant may request a non-binding impact fee estimate from the city, which shall base such estimate on the development potential of the particular site in acreage or number of dwelling units given the maximum density permitted by existing zoning or the planned density as set forth in the building permit and the applicable impact fee formula. (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-59 Credits against impact fees.

Sec. 50-59. - Credits against impact fees. (a) The impact fee formulas set forth in section 50-57 include credits for that portion of the property owner's taxes that are or will be allocable to similar improvements elsewhere in the city, including payments for citywide general obligation bonds that are outstanding as of December 31, 1999. If any capital improvements covered in this article are financed in whole or in part by general obligation bonds, payment of taxes levied to pay said bonds shall be a credit against the impact fees otherwise owed, or if previously paid said fees shall be refunded. Such credit or refund shall be completed within one year of the date of the levy of said taxes. (b) A credit may be received for payments made to a relevant special improvement district or other governmental or quasi-governmental authority providing or financing the applicable public improvements. Any property owner who applies for a building permit in connection with development within the gateway area claiming a credit because the required capital improvements are to be financed and provided by another governmental or quasi-governmental entity or enterprise must submit to the city evidence satisfactory to the city that: (1) Such other governmental or quasi-governmental entity or an enterprise thereof having the power to finance and provide the capital improvements has been duly organized and its organizational documents have been approved by the city; (2) Such other governmental or quasi-governmental entity or enterprise has duly held an election, if required, to authorize the execution of an intergovernmental agreement with the city in substantially the form prescribed by the city attorney or, alternately, the issuance of bonds, certificates of participation or other obligations in order to finance such capital improvements; and (3) Such other governmental or quasi-governmental entity or enterprise has duly executed and delivered to the city such an intergovernmental agreement approved by the city; or in the event such other governmental or quasi-governmental entity or enterprise has not entered into such an intergovernmental agreement with the city, said entity or enterprise has duly issued such bonds, certificates of participation or other obligations in conformity with the requirements of the gateway infrastructure financing study and the documents relating to the issuance of such bonds, certificates of participation or other obligations have been approved by the city and said entity has deposited in escrow pursuant to an escrow agreement in substantially the form prescribed by the city Attorney net proceeds thereof sufficient to pay in full the costs of such capital improvements. (4) Such other governmental or quasi-governmental entity or enterprise may impose and collect its own fee, rate, toll, or charge that is equivalent to the impact fee, which may be then remitted to the city as a credit against the impact fee in accordance with the terms of a duly-executed intergovernmental agreement with the city. If such fee, rate, toll or charge revenue is remitted to the city in accordance with such intergovernmental agreement then, unless otherwise restricted by the terms of such intergovernmental agreement, the city may utilize such fee, rate, toll or charge revenue on any category of any applicable capital improvements described in the capital improvements program. (c) A property owner may elect to construct a capital improvement listed in the gateway infrastructure financing study upon prior approval of the city. If the property owner elects to make such improvements and the city so approves, the property owner shall enter into an agreement with the city prior to issuance of any building permit for the development. The agreement shall establish the estimated cost of the capital improvement, the schedule for initiation and completion of the capital improvement, a requirement that the capital improvement be completed to city standards, the dedication of such completed facility to the city or other appropriate entity, and such other terms and conditions as deemed necessary by the city. The city shall review the capital improvement, verify costs and time schedules, determine if the capital improvement is an eligible improvement, and determine the amount of the applicable credit for such capital improvement to be applied to the otherwise applicable impact fees prior to issuance of any building permit. The value of the applicable credit shall be for the projected cost of the facility to be constructed as determined at the time of issuance of the permit with no increase over time. If construction of a capital improvement in lieu of paying impact fees is approved by the city, the city shall give the property owner two (2) duplicate certificates describing the capital improvement to be built, the amount of the credit, and the future site to which the credit may be applied. The property owner shall keep one (1) certificate and shall sign the other duplicate certificate to indicate acceptance of its terms and return the duplicate certificate to the city within thirty (30) days after receiving such certificate or the requested credit shall be waived. In no event shall the city provide a refund for a credit that is greater than the applicable impact fees, however, the credits under this section 50-59(c) and section 50-59(d) below may be applied by the owner against any impact fees allocable to developments of that owner, regardless of the type of public improvements or dedications to which the various impact fees are attributable. No credit shall be awarded for construction or financing of: local on-site capital improvements required by other city ordinances or regulations; capital improvements that are in excess of those required by the impact fee ordinance but are required by other agreements; or capital improvements not accepted by the city or other appropriate entity. (d) A property owner, or said property owner's successor in interest, may also be eligible for a credit for dedication of land for the capital improvements. (1) However, no credit shall be awarded for: a. Land dedications required by city ordinances or regulations other than this article III; b. Any voluntary land dedications not accepted by the city; c. Any voluntary land dedication not approved in writing by the city prior to such dedication; or d. Land dedications previously agreed to as part of the consideration of a written agreement with the city. (2) In order to obtain a credit for land dedication against impact fees for the same type of facility for which the land is donated, an applicant must submit a written offer to dedicate to the city specified parcels of qualifying land and must specifically request a credit. Such request must be made on a form provided by the city, must contain a statement under oath of the facts that qualify the applicant to receive a credit, must be accompanied by documents evidencing those facts, and must be filed not later than the time when an applicant applies for a building permit that creates an obligation to pay the type of impact fees against which the credit is requested, or the applicant's claim for the credit shall be waived. Credit for qualifying land dedications shall, at the applicant's option, be valued at: a. One hundred (100) percent of the most recent market value for such land as shown in the records of the city assessor; or b. Fair market value established by a private appraiser acceptable to the city in an appraisal paid for by the applicant. In either case, the city shall give the applicant two (2) duplicate certificates describing the land to be dedicated, the type of facility for which the land is dedicated, the dollar amount of the approved credit and the future site to which the credit may be applied. The applicant shall keep one (1) duplicate of the certificate and shall sign the other duplicate of such certificate to indicate acceptance of its terms and shall date and return that duplicate to the city within thirty (30) days after receiving such certificate, or the requested credit shall be waived. Approved credits for land dedications shall become effective when the land has been conveyed and accepted by the city. In no event shall the city provide a credit that is greater than the impact fees due. (e) In no event shall the city provide a refund for a credit that is greater than the impact fees otherwise payable for any developments of the owner who is the certificate holder for the credit. However, as and when the city collects impact fees which are attributable to the public improvements or land dedications from which the credit is derived, the city shall remit those impact fees to the owner holding the credit, which remittances shall be made, to the extent of the impact fees so received by the city from time to time, no less frequently than once every calendar quarter. To the extent those impact fees subsequently collected are attributable to a type of improvement or dedication that is part of the capital improvement program, but cannot be traced or attributed to any specific improvement or dedication made by a particular owner within that type, and more than one owner has outstanding credit for improvements or dedications within that type, then the impact fees thus collected from time to time will be allocated pro rata among the applicable property owners based on the relative amounts of their outstanding credits. To the extent feasible, impact fees collected which are subject to remittance to owners holding credits shall be accounted for and allocated to particular improvements or dedications, or pertinent development subareas as applicable, and credits allocable to a particular subarea shall be accounted for and satisfied independently of any corresponding credits allocable to another subareas. No credit shall arise for any public improvement or dedication until that improvement or dedication is completed and accepted by the city or other appropriate authority in conformity with prevailing development requirements. Impact fee credits shall not transfer automatically by record succession to any ownership interests of the applicable owner holding the credit, but instead shall remain vested in the owner holding the credit except to the extent the credit, or any portion thereof, is expressly transferred to any successor owner by an assignment which is recorded in the city's real property records. Impact fee credits may also be expressly encumbered in the city's real property records as part of any secured financing of the owner holding the credit, as an interest in real property, and the credit may be transferred pursuant to any foreclosure of the encumbrance (in which event the foreclosure purchaser may then apply for and receive a new substitute certificate in place of the certificate evidencing the credit foreclosed upon). (f) Notwithstanding sections 50-59(c) and 50-59(d) above, a property owner may request credit for prior construction of a capital improvement or a prior dedication of land and, if the capital improvement or land dedication would have otherwise have been creditable, the city may elect to grant such credit. (g) Credit will be given for capital improvements that a property owner would otherwise be required by this article to finance or construct, when the city has, by separate written agreement with said property owner, agreed to finance or construct said capital improvement. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 775-07, § 86, 12-26-07; Ord. No. 541-24, § 2, 5-13-24)

Denver Revised Municipal Code § 50-60 Administration of impact fee.

Sec. 50-60. - Administration of impact fee. (a) Upon receipt of impact fees, the city department of finance shall be responsible for placement of such funds into separate restricted funds for each type of impact fee (as set forth below in section 50-60(b)) and such funds shall earn interest. Interest earned by each restricted fund shall be credited to that restricted fund and shall be used solely for the purposes specified for funds of such restricted fund. (b) The city shall be responsible for the establishment of separate restricted funds for each type of improvement or dedication for which the impact fee was collected and maintain records for each such restricted fund whereby impact fees collected can be segregated by each type of improvement or dedication for which the impact fee was collected and any development subareas for the type of improvement or dedication. The city shall also maintain and keep accurate financial records for each such restricted fund that shall show the source and disbursement of all revenues; that shall account for all monies received; that shall ensure that the disbursement of funds from each account shall be used solely and exclusively for the provision of projects specified in the capital improvements program for the particular development subarea; and that shall provide an annual accounting for each impact fee restricted fund showing the source and amount of all funds collected and the projects that were funded. (c) At least every three (3) years the city shall, in conjunction with its annual capital budget and capital improvements plan adoption processes, review the development potential of the gateway area and the gateway infrastructure financing study. Modifications to this article, including to the impact fee formulas and capital costs as are deemed necessary by the city as a result of changing costs, needs, other funding sources and other factors as may be relevant shall be recommended to council for adoption prior to November of such review year. (d) On July 31 of each year the costs of the improvements in the capital improvements plan will be adjusted by the Colorado Department of Transportation Composite Construction Index, for roads and the Engineering News-Record Inflation Construction Index for all other capital improvements. The impact fee per unit, as appropriate for the type of improvement, shall be adjusted accordingly. (e) Interest earned on monies in any impact fee restricted fund shall be considered part of such restricted fund, and shall be subject to the same restrictions on use applicable to the impact fees deposited in such fund. In the event a restricted fund has accomplished its purpose and there are interest funds remaining therein, said funds shall be transferred to another gateway area restricted fund. (f) Monies in each impact fee restricted fund shall be considered to be spent in the order collected, on a first-in/first-out basis, such that they are applied first to outstanding credits in favor of owners as provided in section 50-59(e). (g) No monies from any impact fee restricted fund shall be spent for periodic or routine maintenance of any facility of any type or to cure deficiencies in public facilities, other than those listed in the capital improvements plan, existing on the effective date of this article. (h) The city shall maintain accurate records of the impact fees paid, including the name of the property owner paying such impact fees, the improvement for which the fees were paid, the date of payment of each impact fee, the amounts received in payment for each impact fee, and any other matters that the city deems appropriate or necessary to the accurate accounting of such fees. Such records shall be available for review by the public during city business hours. (i) Once a category of capital improvements described in the capital improvements program has been fully constructed and installed, the city shall continue to impose and collect the impact fee for those categories of capital improvements in accordance with the capital improvements program and may use the proceeds thereof on any other as-yet-uncompleted categories of capital improvements described in the capital improvements program and in accordance with section 50-60(j). The requirements described in this section 50-60(i) shall also apply to any governmental or quasi-governmental entities or enterprises located within the gateway area to the extent that such governmental or quasi-governmental entity or enterprise is collecting impact fees, or imposing and collecting its own equivalent fees, on behalf of the city pursuant to an applicable intergovernmental agreement. (j) Any impact fees that are received after all of the capital improvements described in the capital improvements program are fully constructed and installed may be utilized to either: 1) reimburse the city for any funds previously-expended by the city for the construction and installation of capital improvements described in the capital improvements program for which no credits are owed against impact fees in accordance with section 50-59, 2) to fund any credits owed against impact fees in accordance with section 50-59, or 3) as otherwise allowed in accordance with applicable law. Any reimbursement to the city described in subsection (1) above shall be deposited in the Capital Improvements and Capital Maintenance Fund described in section 20-18, or any such successor Denver Revised Municipal Code provision. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 775-07, § 86, 12-26-07; Ord. No. 541-24, § 3, 5-13-24)

Denver Revised Municipal Code § 50-61 Financing of excess facility projects.

Sec. 50-61. - Financing of excess facility projects. The city may issue bonds, certificates of participation or other obligations in such manner and subject to such limitations as may be provided by law in furtherance of the provision of capital improvement projects. Funds pledged toward the retirement of bonds, certificates of participation, or other obligations for such projects may include impact fees and other city revenues as may be designated by council. Impact fees paid pursuant to this article, however, shall be restricted to use solely and exclusively for paying bonds, certificates of participation, other obligations issued or incurred for the cost of capital improvements as specified herein and other reasonable costs of issuance. (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-62 Refunds.

Sec. 50-62. - Refunds. (a) Unless expressly assigned, the party that paid any impact fees may apply for a refund of such impact fees less administrative expenses if: (1) The city has failed to expend the impact fees to begin land acquisition, design or construction of a capital improvement serving such property within ten (10) years of the date of payment of the impact fees and prior to the owner's petition for refund; (2) The building permit for which the impact fees have been paid has lapsed for non-commencement of construction; or (3) The project for which a building permit has been issued has been altered resulting in a decrease in the amount of the impact fees due. (b) A petition for refund must be filed within one year of the event giving rise to the right to claim a refund as specified in section 50-62(a) above(except that this one-year limitation shall not apply to any refund under section 50-62(a)(1)). If, in the case of section 50-62(a)(1), the city corrects the deficiency giving rise to the petition within one (1) year of the date of the petition then no refund is due. (c) The petition for refund must be submitted to the manager of transportation and infrastructure or his or her duly designated agent on a form provided by the city for such purpose. (d) Within one (1) month of the date of receipt of a petition for refund, the manager of transportation and infrastructure or his or her duly designated agent must provide the petitioner, in writing, with a decision on the refund request including the reasons for the decision. If a refund is due petitioner, the manager of transportation and infrastructure or his or her duly designated agent shall notify the manager of finance and request that petitioner receive a refund payment with no interest. (e) Petitioner may appeal the determination of the manager of transportation and infrastructure as provided in section 56-106(e). (f) The right to a refund is limited by the provisions of this section 50-62. (g) Refunds shall be made only from monies collected from gateway impact fees. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 775-07, § 87, 12-26-07; Ord. No. 39-20, § 199, 2-3-20)

Denver Revised Municipal Code § 50-63 Appeals.

Sec. 50-63. - Appeals. Within thirty (30) days of the calculation of the impact fees, an applicant for a building permit or a property owner may appeal the applicability of the impact fees, or amount of the impact fees imposed, including the denial of a credit, to the department of transportation and infrastructure pursuant to section 56-106(b). The provisions of this article III shall govern in the event of any inconsistency between this article and section 56-106(b). If the notice of appeal is accompanied by a bond or other sufficient surety satisfactory to the city attorney's office in an amount equal to the impact fees due, as calculated herein, a building permit may be issued pending the appeal. The filing of an appeal shall not stay the collection of the impact fees due unless a bond or other sufficient surety has been filed. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 39-20, § 200, 2-3-20)

Denver Revised Municipal Code § 50-64 Effect of impact fees on zoning, subdivision and other regulations.

Sec. 50-64. - Effect of impact fees on zoning, subdivision and other regulations. This article shall not affect, in any manner, the permissible use of property, density of development, design and improvement standards and requirements, or any other aspect of the development of land or provision of capital improvements subject to the zoning and subdivision regulations or other regulations of the city, which shall be operative and remain in full force and effect without limitation with respect to all such development. (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-65 Impact fees as additional and supplemental requirement.

Sec. 50-65. - Impact fees as additional and supplemental requirement. The impact fees are additional and supplemental to, and not in substitution of, any other requirements imposed by the city on the development of land or the issuance of building permits. It is intended to be consistent with and to further the objectives and policies of the comprehensive plan, the capital improvements plan, and other city policies, ordinances and resolutions by which the city seeks to ensure the provision of public facilities in conjunction with the development of land. Except as otherwise provided in city ordinances, regulations or policies, a property owner shall not be obligated to pay for capital improvements in an amount in excess of the amount calculated pursuant to this article. (Ord. No. 842-00, § 1, 10-23-00)

Denver Revised Municipal Code § 50-66 Miscellaneous provisions.

Sec. 50-66. - Miscellaneous provisions. (a) Nothing in this article shall restrict the city from requiring an applicant to construct reasonable project improvements required to serve the applicant's project, whether or not such improvements are of a type that could receive credits pursuant to section 50-59. (b) The city shall be entitled to collect an additional amount equal to five (5) percent of the impact fees imposed as payment for the expense of collecting the impact fees and administering this article. (c) All action required by this article to be taken on behalf of the city, unless specifically required by this article to be taken by council, shall be taken by the manager of transportation and infrastructure or by the manager's designee. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 39-20, § 201, 2-3-20)

Denver Revised Municipal Code § 50-67 Rules and regulations.

Sec. 50-67. - Rules and regulations. The manager of transportation and infrastructure is hereby authorized to promulgate rules and regulations to implement this article III in a manner not inconsistent with the provisions herein. (Ord. No. 842-00, § 1, 10-23-00; Ord. No. 39-20, § 202, 2-3-20)

Source: City and County of Denver, Revised Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH50SULA_ARTIIIDEIMFEFetched: 10/27/2026