CAPITAL INVESTMENT EQUALIZATION FEE (CIEF)

NOTE:  THIS ASSESSMENT DISTRICT WAS DISSOLVED IN APRIL OF 2007 - THIS INFORMATION IS BEING PROVIDED FOR HISTORICAL PURPOSES ONLY.

Introduction
Sacramento Area Flood Control Agency (SAFCA) Resolution No. 96- 164, adopted September 19, 1996, which established the Capital Investment Equalization Fee (CIEF or Fee) for the North Area Local Project Capital Assessment District No. 2 (Capital Assessment District); and SAFCA Resolution No. 97-104 (see Attachment B), adopted November 20, 1997, which revised the CIEF.

APPLICABILITY OF CIEF

General
Upon receipt of an application for a building permit to either the Neighborhoods, Planning and Development Services Department of the City of Sacramento, the Building Inspection Division of the County of Sacramento, or the Sutter County Community Services Department, collectively referred to as the "City or Counties", the City or Counties will make an initial determination of the CIEF applicability based on (1) location of the proposed development project, (2) year in which the development occurs, and (3) exemption criteria as outlined below. The CIEF is also to be imposed to the extent permitted by law on any development which does not require a building permit from the City or Counties (such as a hospital, which makes application to the State). When such development is required to apply to the City or Counties for a permit other than a building permit, for example, a certificate of occupancy, the CIEF will be payable prior to issuance of such permit.

SAFCA retains the right of final determination as to whether the proposed development project lies within the defined CIEF Boundary and whether it is a permit upon which Fees are to be imposed.

CIEF Boundary
The CIEF applies to (a) all parcels located within the Natomas Basin and (b) parcels located within those portions of North Sacramento that are part of the Capital Assessment District. The CIEF Boundary encompasses those land areas in Sacramento County and Sutter County within SAFCA's jurisdictional boundary that will receive the direct flood control benefits of the North Area Local Project (Project) as defined by reference in the Revised CIEF Report. Although agricultural lands that are not within City or County designated areas for future urbanization were excluded from the Capital Assessment District because they were presumed not to benefit from the Project in their agricultural state, these same agricultural lands are included in the CIEF Boundary. As long as the property remains in agricultural use and the General Plans are not revised to include the property for future urbanized development, the CIEF will not apply. If, however, the properties gain the entitlement and do develop, then the CIEF will apply. In Sutter County, the CIEF will become applicable at the time development entitlement is obtained through the zoning process.

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Collection Period
The CIEF Fee is to be collected beginning February 1,1998 and continue through June 30, 2034.

Exemptions
The CIEF will not be collected for additions to single-family dwelling units because either (a) such additions will not result in a change in Capital Assessments for the property (and, therefore, the CIEF would be zero), or (b) the amount of the CIEF collected from such additions would not be sufficient to justify the administrative costs of calculating, collecting and administering the CIEF. The CIEF does not apply to structures that are being replaced in kind as a result of fire damage or other natural disaster. Consistent with the methodology for determining Capital Assessments, development projects on land owned by government agencies are exempt from the CIEF unless such constructed facilities are primarily leased to private enterprises for non-governmental functions. SAFCA reserves the right of ultimate determination for exemption under this criteria.

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