(1)

1. (a) An impact fee facilities plan shall:

   1. (i) identify the existing level of service;
   2. (ii) subject to Subsection (1)(c), establish a proposed level of service;
   3. (iii) identify any excess capacity to accommodate future growth at the proposed level of service;
   4. (iv) identify demands placed upon existing public facilities by new development activity at the proposed level of service; and
   5. (v) identify the means by which the political subdivision or private entity will meet those growth demands.
2. (b) A proposed level of service may diminish or equal the existing level of service.

3. (c) A proposed level of service may:

   1. (i) exceed the existing level of service if, independent of the use of impact fees, the political subdivision or private entity provides, implements, and maintains the means to increase the existing level of service for existing demand within six years of the date on which new growth is charged for the proposed level of service; or
   2. (ii) establish a new public facility if, independent of the use of impact fees, the political subdivision or private entity provides, implements, and maintains the means to increase the existing level of service for existing demand within six years of the date on which new growth is charged for the proposed level of service.

(2) In preparing an impact fee facilities plan, each local political subdivision shall generally consider all revenue sources to finance the impacts on system improvements, including:

1. (a) grants;
2. (b) bonds;
3. (c) interfund loans;
4. (d) impact fees; and
5. (e) anticipated or accepted dedications of system improvements.

(4)

1. (a) Subject to Subsection (4)(c), the impact fee facilities plan shall include a public facility for which an impact fee may be charged or required for a school district or charter school if the local political subdivision is aware of the planned location of the school district facility or charter school:

   1. (i) through the planning process; or
   2. (ii) after receiving a written request from a school district or charter school that the public facility be included in the impact fee facilities plan.
2. (b) If necessary, a local political subdivision or private entity shall amend the impact fee facilities plan to reflect a public facility described in Subsection (4)(a).

3. (c)

   1. (i) In accordance with Subsections 10-9a-305(3) and 17-27a-305(3), a local political subdivision may not require a school district or charter school to participate in the cost of any roadway or sidewalk.
   2. (ii) Notwithstanding Subsection (4)(c)(i), if a school district or charter school agrees to build a roadway or sidewalk, the roadway or sidewalk shall be included in the impact fee facilities plan if the local jurisdiction has an impact fee facilities plan for roads and sidewalks.