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Ordinance 2025-4746 ORDINANCE NO. 2025-4746 AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA,AMENDING CHAPTER 110 OF THE CODE OF THE CITY OF MIAMI BEACH ENTITLED "UTILITIES," AMENDING ARTICIE IV, ENTITLED "FEES, CHARGES, RATES AND BILLING PROCEDURE," BY AMENDING SECTION 110-167 THEREOF, ENTITLED "WATER IMPACT FEE"; BY AMENDING SECTION 110-169 THEREOF, ENTITLED "SEWER IMPACT FEE"; AND FURTHER, AMENDING APPENDIX A OF THE CITY CODE, ENTITLED "FEE SCHEDULE,"TO INCREASE THE WATER IMPACT FEES AND SEWER IMPACT FEES IMPOSED BYTHE CITY PURSUANT TO SECTIONS 110- 167, 110-169, AND APPENDIX A; PROVIDING FOR CODIFICATION; REPEALER; SEVERABILITY; AND AN EFFECTIVE DATE. WHEREAS, the City of Miami Beach owns and operates utility systems that provide essential water and sanitary sewer services to residences and businesses, and that operate 24 hours per day and 365 days per year; and WHEREAS, Ihe operational and financial sustainability of the utility systems is vital to the public health and safety of the City's residents; and WHEREAS, the City has conslructed water and sewer infrastructure to support and provide water and sewer capacity to meet both current demand and future growth within the City's utility service area; and WHEREAS, water and sewer impad fees, which are assessed as "connection fees" based on the size of the meter, can be used to fund growth-related capital projects and growth- related debt service; and WHEREAS, Section 163.31 SO7, Florida Statutes(the "Florida Impact Fee AcY'), imposes specific requirements on the adoption, collection, and use of impad fees; and WHEREAS, pursuant to Section 163.31501(12), Fla. Stat., the Florida Impact Fee Act does not apply to water and sewer connection fees; and WHEREAS, the City's water and sewer connection fees were last adjusted in the '1990s and have not been increased to reflect the City's current costs of providing water and sewer capacity to growth; and WHEREAS, Chapter 110 of the Code of the City of Miami Beach ("City Code"), entitled "Utilities" and Appendix A to the City Code establish the City's potable water rates for all water users; the sanitary sewer rates for all sanitary sewer users except sewer rates for wholesale customers established through contract; and the stormwater rates for all users of the stormwater system; and WHEREAS, through a formal procurement process, the City retained the frm of GovRates, Inc. (GovRates)to assist in thedetermination of revised water impact fees and sewer impact fees, including connection fees;and WHEREAS, GovRates has recommended updated impact fees to fairly reFlect the City's current costs of providing water and sewer capacity to growth and has also recommended periodic reviews of the impact fee amounts; and WHEREAS, the recommended impact fees for water and sewer, which are assessed as "connection fees," are competitive with those charged by other Florida bcal governments; and WHEREAS, the City seeks to amend Chapter 110 and Appendix A to codify the GovRates recommendations; and WHEREAS, at its February 21, 2025 meeting, the Finance and Economic Resiliency Committee recommended approval of the GovRates recommendations; and WHEREAS, on March 19, 2025, the City Commission approved accepting the recommendation of the Finance and Economic Resiliency Committee to increase ihe City's water impact fees and sewer impact fees; and WHEREAS, the amendments set forth below are necessary to accomplish the above objectives. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH,FLORIDA: SECTION 1. That Chapter 110 of the Miami Beach City Code entitled "Utilities," Article IV, entitled "Fees, Charges, Rates and Billing procedure," at Section 110-167, entitled "Water impact fee," and Section 110-169, entitled "Sewer impact fee," are hereby amended as follows: CHAPTER 110 UTILITIES ARTICLE IV. Fees, Charges, Rates and Billing Procedure. Sec. 110-167. Water impact fee. (a) There is hereby imposed upon all new connections to the water system and upgrades to meter sizes a one-time water impact fee. Such water impact fee shall be assessed as a connection fee based on the size of water meter serving such premises as set forth in appendix A. (b) The water impact fee shall be due and payable at the time of issuance of the initial building permit for the premises or upon submittal of Ihe application to the public works department. 2 (c) All water impact fees collected shall be deposited into the city's water impact fee subaccount within the water and sewer impact fee account. The moneys on deposit in the water impact fee subaccount, together with investment earnings thereon, shall be used by the city only in accordance with the provisions of applicable law. (dl The citv manaqer or their desianee has the authoritv to determine the aoplicable water connection fee imoosed oursuant to this section for each oarticular �rooertv based on the adooted fee amounts the intent of the fee and the customer's soecific confiourations or circumstances. (e) The amount of and methodoloov used to calculate the water connection fee imoosed Qursuant to this section shall be reviewed bv the citv manaaer at least once every five vears to ensure that the fees remain cost-based. Sec. 110-169. Sewer impact fee. (a) There is hereby imposed upon all new connections to the sewer system or upgrades to water meter sizes a one-time sewer impact fee. Such sewer impact fee shall be assessed as a connection fee based on the size of water meter serving such premises as set forth in appendix A. No sewer impact fees shall be charged for water meters used strictly for irrigation or other purpose that does not generate wastewater returned to the sanitary sewer system. (b) The sewer impact fee shall be due and payable at the time of issuance of the initial building permit for the premises. (c) All sewer impactfees collected shall be deposited into the city's sewer impactfee subaccount within the water and sewer impact fee accounL The moneys on deposit in the sewer impact fee subaccount, together with investment earnings thereon, shall be used by the city only in accordance with the provisions of applicable law. (dl The citv manaqer or their desiqnee has the authoriN to determine the applicable sewer connection fee imoosed oursuant to this section for each oarticular oropertv based on the adopted fee amounts the intent of the fee and the customer's soecific confiqurations or circumstances. (e) The amount of. and methodoloav used to calculate the sewer connection fee imoosed pursuant to this section shall be reviewed bv the citv manaqer at least once every fve vears to ensure that lhe fees remain cost-based. SECTION 2. That Chapter 110, "UTILITIES," Article N "Fees, charges, rates and billing procedures," in APPENDIX A is hereby amended asfollows: APPENDIX A FEE SCHEDULE 110- Water Annual 167(a) impact Adjustment fee, Fee (References assessed Effective shown are as a � Uoon defined at connection .. A roval the end of 3 fee based this on the ge� Appendix A) meter size in inches: '/a $155.00 1630.00 N/A � '/< 230.00 N/A N/A ' 1 385.00 4 075.00 N!A 1%z 775.00 8150.00 N/A 2 1,240.00 13040.00 N/A 3 2,480.00 � 26 080.00 N/A 4 3,875.00 40 750.00 N/A 6 7,750.00 81500.00 N/A 8 12,400.00 ' 130 400.00 N/A 10 187 450.00 N/A 12 350 450.00 N/A �arc�e� 9-99 PUI+ i+�a�-� ;""�"' k�aset}-en � reLaFive aaeteF 110- Sewer Annual 169(a) impact fee, Adjustment assessed as (References a shown are connection defined at the fee based Fee end of this on the� Effective meter size Upon Appendix A) in inches: A roval '/e $235.00 2 030.00 N/A '/0 350.00 NIA N/q 1 585.00 5.075.00 N/A 1%z 1,175.00 10.150.00 N/A 2 1,880.00 16240.00 N/q 3 3,760.00 32,480.00 N/A 4 5,875.00 50 750.Oo N/q 6 1�,750.00 101.500.00 N/A 8 18,800.00 162 400.00 N/A 10 233,450 N!A 4 12 436.450 N/A -�eF 9,99 P1FA tkacr@ ;""�,." k�ase6-ea relative meteF SECTION 3. REPEALER. All ordinances or parts of ordinances in conFlict herewith be and the same are hereby repealed. SECTION 4. SEVERABILITY. If any section, subsection, dause or provision of this Ordinance is held invalid, the remainder shall not be affected by such invalidity. SECTION 5. CODIFICATION. It is the intention of the Mayor and City Commission of the City of Miami Beach, and it is hereby ordained that the provisions of this ordinance shall become and be made a part of the Miami Beach City Code. The sections of this ordinance may be renumbered or re-lettered to accomplish such intention, and the word 'brdinance" may be changed to "section," "article," or other appropriate word. SECTION 6. EFFECTIVE DATE. This Ordinance shall take effect ten days following adoption, and the revised impact fee rates shall be applied to all bills rendered on or after the effective date. PASSED and ADOPTEDthis as day of 7NN2 , 2025. ATTEST: G�� �� ;UN 3 0 2025 teven Meiner, Mayor �_ � �e . ranado, City Clerk ;���',,8����y�.,, APPROVED AS TO FORM AND REGIS BARBOU '�`., �; �AN�u ND FOR EXECUTION Underline denotes additions ; :iNmav oa�i[a� ; Skikei#�reegh denotes deletions '<���, ��:` ,,,qR�_ .�a,-+ H zb:.:: �) � znz,� (Sponsored by Commissioner Tan a K"B�iatt) City Attorney �� Date Co-Sponsored by Commissioner Josep�i Magaz ne CoSponwred by Commissioner David Suarez Cb•$poneoredbyCommissionerAlexJ.Fernandez 5 Ordinances - RS X MIAMI BEACH COMMISSION MEMORANDUM TO: Honorable Mayor and Members of the City Commission FROM: Enc Carpenter, City Manager DATE: June 25, 2025 10:55 a.m. Second Reading Public Hearing TITLE: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 110 OF THE CODE OF THE CIN OF MIAMI BEACH ENTITLED "UTILITIES," AMENDING ARTICLE IV, ENTITLED "FEES, CHARGES, RATES AND BILLING PROCEDURE," BV AMENDING SECTION 110-167 THEREOF, ENTITLED "WATER IMPACT FEE"; BY AMENDING SECTION 110-169 THEREOF, ENTITLED "SEWER IMPACT FEE"; AND FURTHER, AMENDING APPENDIX A OF THE CITY CODE, ENTITLED 'FEE SCHEDULE," TO INCREASE THE WATER IMPACT FEES AND SEWER IMPACT FEES IMPOSED BY THE CITY PURSUANT TO SECTIONS 110-167, 170-769,AND APPENDIX A; PROVIDING FOR CODIFICATION; REPEALER; SEVER481LITY; AND AN EFFECTIVE DATE. RECOMMENDATION The Administration recommends approving on Second Reading Public Heanng, lhe proposed increase to the water antl sewer impact fees as presented to the Mayor and City Commission (City Commission)at its March 19, 2025 meeting. BACKGROUNDIHISTORY The Public Works Department engaged GovRates, Inc. to conduct a utiliry rate study, which is now completed. A presentation of the fortnulalion of the proposed rates, as well as public comments, were offered at the February 21, 2025, Finance and Economic Resiliency Committee (FERC) meeting. The Administration recommended that the Committee consitler adopting the proposed adjusted water and sewer impacl fees as discussed in Section 2 ot the Utility Rate Sludy(Attachment A). At the conclusion of the presentation and discussion, FERC members made a motion to proceed to ihe City Commission with a favorable rewmmentlation to adjust ihe impac[ fees with implementation lo staA upon approval by the City Commission. On May 21, 2025, Cily Commission members had lhe title of the Ordinance read into the rewrd. Sponsoring Commissioner Tanya Bhatt stressed lhat the current water and sewer impact fees had not 6een adjusted in 30 years, and lhey needed to become currenL Any approved fee increase would affect new developments, lypically paid for by developers. There were no members of the public present in person o�via zoom to speak on behatl of or against the item. Commission members voted unanimously to move the item to ihe June 25,2025 City Commission meeting for approval on Second Reading Public Hearing. ANALY515 7587 The City of Miami Beach owns, operates, and maintains water and sewer utility systems that provide essential water and sanilary sewer services to residences and businesses 24 hours per day, 365 days per year. The City is constructing water and sewer inhastructure to support and provide future capacity within the City's utiliry service area. Water and sewer impact fees can be used to help fund growth-relatetl wpital prqecis and gmwth-related debt service. The water and sewer impact fees were last adjusted in the 1990's and have not been increased to refled the Ciry's current costs o! providing water and sewer capacity. The Ciry retained the firm GovRates, Ina (GovRates) to assist in the determination of revised water impact fees and sewer impact fees. GovRates has recommended right-sizing water and sewer impact fees to accurately recover the cost of iransmission capacity. Separate impad fees are paid to Miami-Dade County for water and sewer treatment capacity. The Ciry now has a higher cost per unit of capacity than what was calculated 30 years ago due to inflation, new treatment technology, increased govemment regulations, and changing capifal needs. The purpose of assessing impact fees is to assign the proportionate share o�grovrth-related capital costs to new wstomers beneftinq from such additional costs. The City's existing water and sewer impact fees are based on water meter size and were atloptetl by the City Commission on May 77, 1995, pursuant to Ordinance No. 95-2990 for water and Ordinance No. 95-2991 for sewer. Level of service standards, which indicates the capaciry per unit of demand for each public faciliry or service,were established in order to ensure that adequa�e facility wpacity will be provided for (utu�e development and for the purposes of issuing development orders or permits pursuant to Section 163.3202(2)(g) of Ihe Flonda Statutes. The level of service that is commonly used in the industry is the capacity (service) allocable to an Equivalent Resitlential Connection (ERC) - known as an equivalent residential unit (ERU) or equivalent dwelling unit (EDU) - ezpressed as the amount of usage (gallons) allocated. Since Miami-Dade Counry provides the Ciry's water supply and sewer treatment, the proposed impact fees for�he City were developetl assuming lhe County's level of service slandard of 210 gallons per day for units under 3,001 square feet. To evaluate the availability of the existing utility assets to meetluWre capacity needs, the existing utility assets were reviewed and assigned to funclional categories. The funclional cost wtegories are based on the purpose ot ihe assets and the service that such assets provitle. The Ciry's reported utiliry asset information served as ihe basis of the functionalizalion of the existing utility assets. The Ciry's Capital Improvement Program (CIP) through the Fiscal Year 2034, as prepared and estimated by City staff and its Consulting Engineers, outlines a number of capital improvements for the water and sewer systems. These capital projects include i.) upgrades of existing assets to accommodate new and existing customers; and ii.)replacemenis of existing assets or projects which generally beneff currenl users of Ihe system. Based on the fair share apportionment rule identifed by case law, only backbone transmission costs were recognized in the water and sewer impact fee calculalions. General transmission and distributionlcollection project costs were not recognized because ihey i.)generally are not system- wide costs(i.e.,distributionlcollection project costs tend to beneft specific wstomers); ii.)in many instances, are funded by a specifc charge applied to a cusmmer (e.g., line extension charges, etc.); and iii.)are usually contributed to the Ciry as part of the development process(e.g., it would not be equitable tor a developer who has contributed the distributioNcollection assets to pay an impact�ee which includes recovery of tlistributionlcollection projecLs). 1588 The current impact vs. increased impact fees that will primarily aRect developers/new developments, and not City residents, is shown in the table below. . 5'_3c �.-. . ivsa ... i sass ;+a�s i ssss ss .'__ ix Sns Se.iso ix Si.l�s Slo,iw z si.zsa Si3.oaa 2 $1680 Sibzaa 3 $I,{80 $26,OB0 3 $3,760 $32.�80 3 $3.B15 $40J50 6 55,6]5 $50.]50 e 5��so Sai.sao s Sli.�w Slai�ao 9 $1230a 513�400 B $18800 $162300 10 $181.150 10 $733,�50 12 $350.450 12 $�36p50 FISCAL IMPACT STATEMENT The proposed increased water antl sewer impact fees shown in the table above will be effective upon approval. Does this Ordinance reouire a Business Imoact Estimate? Yes If applicable,the Business Impact Estimate(BIE)was published on: 6111I2025 See BIE at: httos'llwww miamibeachfl qovlcitv-hall/citvtlerklmeetinu-noticesl CONCLUSION The Adminislration recommends approving on Second Readinq Public Hearing, the proposed increase to the water and sewer impact fees as presented to the Ciry Commission at its March 19, 2025 meeting. Aoolicable Area Citywide Is this a "Residents Riaht to Know" item. Is this item related to a G.O. Bond pursuant lo Citv Code Section 2-174 Proiect7 Yes No Was this Aaenda Item initiallv reouested bv a lobbvist which as defined in Code Sec. 2d81 includes a orincioal enoaaed in lobbvina7 If so, specify the name of lobbyist(s) and pnncipal(s): Deoartment Public Works Sooasorlsl 1589 Commissioner Tanya Bhatt Co-soonsorlsl Commissioner Joseph Magazine Condensed Title 10:55 a.m. 2nd Rdg, Increase Water ImpacUSewer Impact Fees. (Bhatt/Magazine) PW Pravious Action (For CiN Clerk Use Onlvl First Reading Public Hearing on 5/21I2025- RS V 1590 � , , ,a Y -:,^�4 �'.,-i Y .<}:... SECTION 2: Water and Sewer Impact Fees ,,;� � �.,�r °::i��� , ' �E z ii�' q r§� �"' �t',y�:,, c �-F �� "`�.� ,��p.'vl . S � r ..� ' +i,� . ` �'s��'�k :�,.c .ti. ...��L��,., j�!e'n' �irV-7,c . .. 1596 Ch„�i\li�.nmH-.i,'.,. Fl.,�i�,l., Wntcr,Sc.�cqand5mmiwumrRa�cSmJ� SECTION 2: WATER AND SEWER IMPACT FEES 2-1: Background on Water and Sewer Impact Fees The purpose of Impact Fees is to assign[he pmportiona[e share af growch-relateA capital cos[s to new customers benefinng from such additional ms[s. This pra<tice has been referred to as "growth paying its own way"without existing user msi hurdens. T�e ini�al p�ecetlen[ (or Impa<[ Fees m Florida was sel in [he Florida Supteme Court decislon Confractors ond Builders Asmciatlon ofVinellos Authanty v. The Au[hanty of Ounedin, Flarida. In this case. the Court's mling found tha[ an equi[a61e cost retovery mechanism, such as impatt Fees, :ould be levietl br a zpecific puroose by a fbnda muninpality as a capital charge for seMces. Dn lune 14, 2006, new Impact Fee legislanon became eflecnve as Chap[er 200b-718, Laws of Florida, and was later incorporated in Section 16331801 af the Flonda Stamtes. These new Impact Fee iaws,which were labeled as[he 'Florida Impacl Fee Act," recognize that Imoact Fees are an important source of revenue for a loal government to use m funding the infaswcture ne<essita[ed 6y growth. The florida Impac[ Fee Act has subsequently been amended in May 2009 with Flonda House Bill 227, In luly 2019 with Flonda House Bill 2W, and in lune 2021 wiM Florida House eill 337.The ac[staces Iha[an Impact Fee adopted hy ordinance of a Counry or municipality, ar by resolu0on of a special tli5ttict, must meet the fo�lowing minimum requirements: • The Impact Fee must be cal�ulated hased on the mos[recent and lacalized data. • The Iocai govemment must provltle for ac[ounnng and reporting of ImpaR Fee mllections and eMpenditures in a separote xmun[ing fund. • ihe local government must limit administratrve<harges for the<olltttion of Impacc Fees to aC[ual costs. • The lacal government must provide notice no less[han 90 days bebre the effective da[e of an ordinance or resolution imposing a new or amended impac[ fee. However, a county or municipaliry I5 not required to wait 90 days to decrease,suspend,or diminate an Impact fee. • The lo<al gwernment may not require payment of[he Impact Pee before the date of issuance of the building permit. • The Impac[Fee mu5t be reazonably tonne[[ed to,or have a fational nexu5 with,[he need for additional capi[al fa<ili[ies and Ihe in<reased �mpac[generated bY[be cons[ruaion. 2-0 1597 Cu� �rl'\linim ftu�arn. Fl��nd.� W'attr, Scwcr.arW Swrmwa�er Rx�c timdu • The Impac[ Fee must be reasonahly conneaed to, or have a 2tional news with, the eKpenditures of the revenues generzted and[he benefits a[Cruing m the new construttion. • The lowl govemment must speci(icalfy earmark revenues generated by Ihe ��mpact fees to acquire, conztmct,or Improve oprtal(acili[ies to benefit new users. . The local government may not use revenues generated by Ihe Impact Fees to pay existing debt ar for vrevfously aoProveC projects unless the e�penditures are reasona6ly mnnecied to,or have a�ationai neau5 WRh,Ihe mcreased impact geneta[ed by t�e neW mn5truc[ion. The Florida Impact Fee Act also states: "In any acron challenging an impact fee, [he government has lhe burden of prpving hy a preponderance o(ihe evidenre that the imposi6an or amoun[at(he fee meets:he requirements o(sta[e legal preredent or this sectloa The murt may not use a tleferentlal standartl." Flonda House 9JI 337 addetl the tollowmg Impact fee increase iimrtanons-. • An inuease in the Impac[ Fee ot not more than 25% must be implemented in two equal annual increments. • AnincreaseinthelmpactGeeg�eaterthan25%6utno[morethan50%mustbeimplemented m four equal instalimen6. • An Impact Fee increase may not e�reed 5096 of Me arrent fee. • An Impact Fee may no[be increased mure Ihan once every 4 years. MOWEVER,a local governmmt an increase impact tees beyond the phase-in IimrtaCons if: • A demonstrsted needs study has been completed within the pasc 12 months[hat eapressly demonstretes eMraortlinary cirmmstan<es necessitating the neetl to ezceetl the phase-In IimiGtions. • The local govemment holtls[wo pubGCly nonced workshops dedrtated to [he extraordinary cirtumstances. • The Impatt Fee increases is approved by at least a two-thirds vote o([he governing 6ody. Legislatlon added in 2014 requires[hat local governments must ensure that "the calmlanon of [he impact fee is based on a sNdy using the most reren[and localized data available withm 4 years of the current impact fee updare.The new study must be adopted hy the iocal govemment within 12 months of[he ininatian ot[he new impac[fee study if the local govamment moeases the impact fee." Mowever, [he Florida lmpact fee Act alm s[ates cha[ "This secnon does nat apPly to water antl sewer mnnectlon fees." eased on leeal ooinions that we have receivea. manv orovisions of the Flonda Imoatt Fee Act-includine Ihe increase I'mitanons-are not aoolicahle to waier and sewer imoact fees.Accwtling m che legal opmions: 2�2 1598 Cin �d\liaini R�uch. FI..�nAn Waccr.$cwcr.and S�ormwucr Ra�c $mdy Impact Fees have been defined as"scheduled charges applied to new developmmt m generate revmue�o�the construceon or expansim o(capitai faciliees I«ated outside the boundanes of the �ew development (oH-sile� tha[ benefit the mnvibutlng development" Ronald H. Nosenberg, The Changing CWture O(Ameriwn Land Use RegulaHar: �aying For Grow[h With ImpaR Fees,59 S.M.U. L.Rev. 177, 206�WiMer 2006�(citlng lames C.Nicholas,Arthur C. Nelson &lulian C.luergensmeyer,A Vracntioner's Guide ro Development impac[fees 1-2(1991��. "Impact feez, whfch indude cannectlon tees, are the method 6y which a new user of a muni<ipally-owned water w sewer sK�em pays Ms or her fair zhare of the cosh that:he new use ot the syrtem involves." See Con[ractors & 9uilders Ass'n ¢ Ciry o/Dunedin, 329 So.1d 314 (F1o.1976J. "A mnnectlon fee is generally[onsidered to 6e a rype o(��mpact fee chargeE by utiliry canpanies for�nitia0ng new service."See,e.g.,Swe OurSeptic Syz.Comm., Int.e Saraso[a Cnry.,995o.1d 671(Flo. Zd DCA d007f;Ciry oJZephyrhills v. Wood,831 So.Id723, 114(Fla Id DCA10d7f. The Florida Impac[Fee Act legislation was apparently written base0 upon a partcular�unsdicbon which referted ta their water and sewer ImDact Fees as"water and sewer mnnection (ees" but Ihe intent was to eaempt water and sewer Impact Fees regardless o(what[hey are called. 9ased on Florlda statutory and case law,certaim m�dieans are required to develop a va�.id Impact fee 1. The Impatt Fee must meet the"dual ratioaal neaui' test. Frst, Impact Fees are valid when a reawnahle impact or rationale e�istz between che anticipaced nee�tor ca�ital tacilities and [he growth '�n population. Second, Impact Fees are valid when a reasona6le association, or raeional nexus, ezBts hetween the eapenCiture of[he Impact Fee pro<eeEs ana che bmefifs accn,ing to the development from use af those proreeds �. The fystem of Impac! Fees and rclated charges should be xt up so that there is nat an intentlonal W ndhl I to ealrting uurs. 3. The Impact fee shauld only cwer the capkal cost of consUuction and relateE mits (engineerin{, le{al,financtnp aCministrative, etc.) for opital expanslons o� oeher capital requirements ro serve grow[h. Ewpenses for rehabilitation or replacement ot a facility benefi�ing[he esistlng customers(e.g.,replarement o/a capital asse[) or an Increase�n t�e level of service should be borne by all uurs o(the faciliry (i.e., earsHng and future users ro the e#ent that capaciry is awdable in wch facilities to serve growth�. Simllady, increased ezpenses due to operatian and maintenance o(that facility should be bome by[he existing usen of the utiliry and are not a cost romponent o(the derivali«r of the Impact Fees. 4. MlmpaRFeeresolutionorordinanceslrouldbemainbinedthatexplicrtlyrestric[stheuse of Impact Fees collected and requires Impact Fee reuenue to 6e set aside in a sewrate 2-3 1599 ( ,.. ��'�li inu Nrarh. Fl�ind� Wamq Gcw�cr,arul Srormwaeer Ram Studv uwunt. Sepa�ate accounting must be made for Ihose funds to ensure that Mey are used only for Ihe law�ul ourpuses described ahove. The rourts,rerent legislation,and:ndustry practices have addressed[hree areas asmnated wiM the developmen[ of ImOaR Fees. Theze areas intlude i) [he "fatr share" concept relating to payment ot the fee 6y the aHec[ed property owners; ii) the "ratlonal neKus" roMep[, which focuses on the e�oendimre or purpose of the fee; and iii) the co�sideratlon of credics that recognize appmpriate fee oHzeh(e.g.,granFfunded inftastructure). 7he fair share concept addressez[he faR that the fee can only be used for capital ez0enditures attn6u[ahle ta new grawth. The fee cannot 6e used to finance level of service deficren<ies a Ihe replacement of e�isnng taaGnes required:o provlde serv¢es to the exisbng system usen. Typical industry practires alzo allow (or esh6lishing tlitterent fees (ar ddferent tlasses a( astomers and Ihe abiliry(or the payment of a reduced impact fee if applican[s can demonstrate that their development wi I have zmaller impact(or capaciry need rezulpng in a lower albcated capi�al reqoirement�[han anumed in the lee determinatlon.AddiOonally,the fai r share mncept recogni:es[hat Ihe rost of(aciliees used by both existing customers and new g�ow[h must be apporEoned between the two user groups such tha[the user groups are Ireated equally, and Ihat one group dces not in[entionally subzidize the a[her. The ra[ional nexus roncepl requires[hat Ihere he a reasonable relationzhip between the need for:apital facilitles and [he xnefits to be receivetl by new developmeN for which the fee wlll he e�pended ar applied.The City's ezlsHng infras[ruchre and the carreiponding Snancing and management of such infrastructure is on a rystem�wide hasis. As mch, Ihe Impatt Feez wve calcula[ed on a System-wide 6asis. T�e semnd �exus ronditlon remgnizes [hat the property must receive a 6enefit fmm the public serv�ces fo�which the fee is being applied.The wata and sewer faci itlez are used hy and are constmcted on 6ehal(of all [he properry wi[hin the City's service a�ea and benefit both re4dential anC commercial mstomers. As such, all new growth requezMg capaciry from the unGry system is suqea to Me apphcanan of the Impact Feez. Gedit or fee offsets recognize that credits should 6e applied to an Impact Fee if an agency has received property in the lorm ot msFfree ca0�tal or if there is a specific r¢venue (e.g., tases) [ha[ will he used tor [he growth-d�iven cao�tal expendiwres �or which the imvact !ee was designed. Ezamples of mst�/ree capitai �ndude grants, properry mn[nhutlons by developers, in(ras[ructure funded from evtemal sources (asseszments�, and othtt sources Ihat provitle funds toward the capital eapendi:ures(or w�ich the Impact fee waz tleeigned to recover.These credics allow for the remvery o/msts to serve new development through imoact (ees ne[ of such mst-free capital. The calculated water and sewer Impact Fees rewgnize [he above- re/erencedizsues. 2-! 1600 c�"�r�f�.�»� is����,i�. ri„���i.� a-a«�.,c�:..��.:,�as��..�..�.�«e:.« s�.�a� 2-2: Existing Water and Sewer Impact Fees The City's exiseing water and sewer Impa¢ Fees are baseE an meter zize and were adopted by the Ciry Commission on May 17, 1995 pursuant co OrOinan<e No. 952990 �or water and Ordinance No. 95-2991 fw sewer�the'Impact Fee Ordlnances").The Impaa Fees have noc been adjusted for 30 years. The Ciry's water and sewer Irtpatt tees recover the mst of ;onsmission capaciry. Separate impact(ees are Da�d[o Miami-Datle Counry for water and sewer treatment capaciry.The currmt Impatt iees are summariaed m the(ollowing Eshibit 21 Exhibit 7-l�. ERisting Water and Sewer Impac[ Feez •I CUAomer Clases-[itY Portian Only Mnw z�zr li�c�ev' �� 5155 5]t5 5390 3/<' 13a 3S0 580 1�� 385 585 9)0 15" n5 L1)5 3950 Z� IlaO 1,680 3,1d0 3� 3,/B0 3,160 6��0 a� ),B)5 5.815 9,)50 6" )p50 ll J50 19.500 B� :2A00 'eBOO 11.t00 2-3: Water and Sewer Level of Service Requirements In Ihe evalua0on of the cap�tal facility needs fo�prwitling water and sewer utlliry services, it is critica�i chat a level of seMce ("LOS'� standard be deveinped. Ver Section 163.3164(28) of Me flonda Statutes, the "level of service" means "an indicaror of Nie e.tent or degrees ot service provided 6y, or proposed to be O�ovided by a facility, based on and related to the operatianal charac[erisfics of[he facility." A level o/ service indiutes [he capaciry per unit of Eemand for each puhlic faciliry or service Essendally,the level of servim standards are established �n order to enwre that adequate facility capacitY will be prmiCed for future development and lor purposes ot issuing development orders or permitz pursuant to Sectwn 1633202(2)�g) o� tne Floritla Stamces. 2-5 1601 Ci� n�\Ilxn�i B.�.wL. FI��.riJ.� Watcq Scwcr.nnd Swrmwa�cr Ram Smd� iar water and wastewater service, ;he level of servitt that is rommanly used in Ihe industry is Ihe amount of npaaty(service7 allocable to an EP[eypressed as che amount of usage(gallons) allocated.This a Ilacatlon of�pac@y would generally represent the amoun[of w0acity allocahle to an ERC, whether or not such capacity is actually used �commonly re/erred m as"readiness[o serve"�. As previouSH menHoned, an ERC-SomeGmeS known as an eQuivalent residential unit �ERU) or equivalent dwNling unit (EDU)-is reprcsenta0ve af the capaaty allocaced to provide service to a [ypical individuallNmetered singk hmily residentlal a¢wnt. 7hls dass of users is usually the largest number o�customers served by a puhlic dtllity such as the Ciry's, and such customers generally have the lowest level of usage requiremmts for a spedfically metered a[munt Since Miami-Dade Counry provides Me City's water supply and sewer treatment, GovRates developed praposed Impaci Fees lor thr Gry aswming Ihe Counry's level of service sta�dard of 230 gallons per day fo�umts unAer i,001 suuare feet. 2-4: Existlng Water and Sewer UNlity Assets in Service In the determination of the Impaa fees associated wit� serving future customers, ary evicess capaclry of the existing utility rystem availabk ro serve suth growth should be considered.Slnce tms capaciry is available to serve the near-term incremental gmwth of the utllity rystem,it would be aOPropnate ro evaluate the capaary availability of such facVl[ies. In wtler to evaluate the availabiliry ot the existing utllity assets to meet tuture capacity needs, the eeiztlng utlliry assets were reviewed and assigned lu func6onal categotles.The functionabxanon of the e+isbng uNiry azsets is necessary to idenefy[hose aaets that should be induded in [he dererminatlon of the capaciry chaBes. The tunctlonal cost categones are based on the purpose of the asse[5 and [he servire [ha(such assets prwide.Thr/ollowing Fxhibit 3�7 contains a summary of the functional mst categanes for the utillry assets mnsidered in a typiwl impact fee analysis: 2b 1602 (:In. oi�IF.r��� It...,..,. F ..�;d., W'arcq5cwcr. andSwrtmen�crRaicSmdv Eehibit 2-2:Waeer ard Sewer Utility Asxt fategories SuppW '"o�mmt Geneni�ssealeauipmem. vensles,em� Trmtmmqirmsm<sio�, E'll�eni/ReciaimedWater md Stmase Distti�uUo� iransausun a�d Ma�or Pumping$bf10n5 FrcNydrants Colleatlm�in[luaesbol Gh vaaions,mannoks,and �xera�s� Mece�s mc Serv�<n SuDGIy, creatment, and disposal costs are not aop�icable to the Ciq's impact fees since these functions are provided by Miami Oade Counry.Generally.Ihe ms(s of onsi[e facili[ies which serve a tpecific development or cusmmer such az water dlstnbuhon and wasfewater mllernon lines, meters and services,an0 Bre hydrants are usually i)donated Ay a tleveloper as part oi t�e Gry's unlrty eirtension program (a rontri�unon of :he planq; ii�remvered from the individual pmpertes Ihrough an assessmenc program based on [hose oropertes which receive special henefit from such facilities or from the appli<atlon of a mam hne ectensian fee ro rxover the specific cos2 ot such faciliees; or iii�(unded from [he cusroma directly (e.g., by a "front-foot" charge where the on-srte lines were��inally financed by the u01ity arid then paid by the customer or an instaliabon charge ro recover the mst of a new service I�ne and/or the meter�. The Crty provided GwRares w�th reported u01 ry asset in�ormation that served as the hasis o(the funmonalizaoon of the enisting ufility assets. Table 2d at the end o(this section prowdes a summary ot the func0onalizabon of the ezisbng utility asse[s-in-service for the System. This informabon represen[s the most current informa0on available relative to [he assets that can serve the existlng and near-(erm fuWre cusmmer base o(each u[ility system. 2-5: Additional Water and Sewer System Capital Investment The City's ca0��al improvement program (CIV� Ihrough ffie Fiscal Vear ]034, as prepared anC estimated 6y the Ciry staff and its Consulting Engineers, wt'ines a number of capi;al improvements for the water and sewer systems. These caDi[al projects i�dude i) up6rades of ezisnng assets ro acrommodate new and ecis�ng customers; and ii) replaceme�ts of ezistlng assen ar pro7ects which generally benefit mnem users of the Sys[em. Ta61es b2 and 2d at the end of Ihis section show the capital msts induded in the impact !ee calculations. No amounts associated with departmental caprtal outlay were inUutled. Departmental caD�tal outlay is the ongoing revlacement of vehides, eqwpment, machinery, Z_� 7603 f.in ,d lliami Bvxch. Rorid.� IX'arcq Svxcq md S�ormwarcr Rntc Smdy. mmputers, fumiture,and other assets that genaally have mlatively short averege service liyes (e g., tive years�. These amoun[s are [yplrally convdered or dassified as gene�al plant and are fundetl on a"pay-as�you-go"basis through the annual user rate revenues of the System. Based on our undersianding o(Ihe fair share apportionmen[ rule identified by case law, only back6one transmission rosts were recognized m the water and sewer Impaa ree calmlanons. General transmission and dlstn6ution / mllection project ms[s were not remgnized because ffiey Q generolly are not zystem-wide cos(5 Q.e., distribution /collection prolKt msts tend to bene(il specific customers�; ii) in many instances, are (unded by a speciiic charge apPlied to a wstomer(e.g.,line extension charges,etc.);and iii)are usually canvibuted W Ihe Ciry as part of tne development process(e.g., it woulC not be equrtable for a deoeloper who has ronhibuted the distri6u[ion / collection assets to oay an Impac[ Fee which includes remvery of distributian/rollection projects�. 2-6: Water and Sewer System Impact Fee Calculations The water impact fee calculations are shown m fabie 7-6 at the end of[his sec[lon,wFile Table 2-S show5 the zewer impact fee calculations. The calculated Impact Fees are shown in the (ollowing Exhibit 2 3: Eahlbit 2-3:Ecisting and Proposed Water and Sewer Im act fees Per ERC !*! . � � watn 56s 516io Slp)5 Wxtewate• 235 2.030 1]95 fob' S390 $f.660 $3.1)0 EaC-Epvva eat R¢a-0e�tial Connettion As shown in the preceding ta61e,boM the water and sewer Impact Fees are proposed to mcreau. The City now has a higher mst per unit of capaciry than what was calculated 30 years ago due to inflation, new treatment technolo�{y, increased government regu�ations, and changing capital neetls. 2-7: Water and Sewer Impact Fee Comparisons In o�der to prodde adGinonal lnformanon m the Gry regartling the e�isting anE calculated Impact Fees, a romparison of [he e�isting and calculatetl fees for the Ciry with thace of other Fmrida junsdicnons was Orepared. fable 2-fi and Figure 2-1 at the end of this semon provide a mmparison of the Cirys eKisvng and pmposed Impaa Fees charged to single fa�nily reziden0al connec6ons (i.e., one ERC� with the tees or comparable charges mrrently imposed bY othe� 2-8 1604 Cin n(\li.nnl Hrach, Flonda V{'a�eq Scucr. and Smrmwuer Rarc SNdv municipal/govemmental water and sewer systems located in southeast FlonAa. Rgure 2 1 shaws a gaphi[a�repreSe�Uhon of the mmparison.For mmpariwn purposes,[he Miami-Oade County treatment romponenl has been aGEeA m [he Ciry's eaistlng and pmposed Impact Fees, which repre5ent a Vansmission component. It is importan[ to note [ha[ [he me[hods dsed in the tlevelopment of the water anA wastewater impact fees imposed by ather juris0itiion5 may vary. Moreover, no analysis has been performed to determine whether 100% o/ffie proportiona[e mst ot new facilities is recovaed(rom system Impact Fees,or some percentage less chan 100% wrth the balance recovered Ihraugh Ihe user charges. Additionally, :he types of capital facdines currently in service or planned for che utiliry may have a marerial eHect on[he impac[(ee charged hy a iocal government Fw example, wastewater elfluent dis0osal utlliiing a deep injectlon weli zyscem generalN has a hgher capi[al cost per unit of capacity [han use of a surface water tlischarge wch as an ouHall m a hay v river. The n0���1 msts associated with mnstructing reverse osmosis water[reatmert(atllitles,whi<h treat brackish water,are higner t�an those of lime sakening(acllities,which Veat freshwater. Some reasons why Impact Fees differ among utllities Indude� • Source antl quality of raw water supply. • Proalmiry ro zource of mpply. • Type and mmplexiry ol treatment process. • EHluentdisposalmethod. • Density of servlce area. • Avaibbilityotgrantfundingmfinancec�pitalassets/CIP. • Age of rystem. • Utility lite qde(eg.,growtb-oriented vs.mature�. • levelafservicestandards. • Admimstrative poli[ies. • Time of last impact fee review. AS shown in Ta61e 2 6 and°igu re 21,[he calculateE ImpaR Fees for the City are mmpara6le wrth t�e fees charged by the wrveyetl utilities. It should be notec that many of the vtilities in the mmparison have nat updateE their feez for many years. b7 1605 � . ��r � f'e �. 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Ciry of Mumi Be�ch,Flarid� W nn,Se.rer,and ti�urmrvhr R�te Smdy Decelaomrnf o(N aRr]vatm Imo�c14 ec FLLWLSlR �I� AnwnuJum�'.�rcAWe:MaimuWwl.u(:C��K.aUc.+Tule�V+�irvrtsux�umtms.hfJ�n4am�w.W o.:�u 1��1 mn�an�m mnin oW�nneuu Q p�ni a��a.�u�.�eu�ia,w�w�.H�u e��omm�ssan n�n�..�m.u,2�I w•�•=.�h w�+me M�ns enaapn rc wrcs�r�,qKny.�md�wR�r.aih tm�rn im�sucn l�etlwv;a n)fwdad M�aqyn�e vN din:�elee�e.g.,mna�.wJYim aM1rEeL f�l nmoun hmnl from T�M1k]-I.1�rc Pas�.Rnrta eut of.ne.i�nuniuwn uW nunae wIM W�n��n w.��e �ll nmo,o+dmMfiv�nT�bk3-S.L�rcl3.rt11¢i�:M�eqn�zmaEGum�tuiM..�c.�.nvniswmfx�.nxsvMs�ppleWle ��� AmpmlAmwlfiamLEloEJ.LuitlZUNrch:umma¢dmnsmmmnfiaepunryrcmen�saelnimpoutm. ol N<uprul u'pwnnrn�PW�Nc<'�ry�uuLrysynan I51 RelkcuwWm�nWWryu�^'wWc�i)I"uuJrcfurtuf�iK^Mfw�M1cxaiaavri¢art�b�udun.WK��yO:uu:ii,( ee�m�ies nma=n�..kuWed��ldla.s. nmwm GannngGMry1NGD-�D� 33000 AnumM FRC 4vm(GaIFm P:r Day Pa FNC) SI O TuW fsum�b0 FRG nui�bla w bv Smed I PJO f� M ISKI of um�e frru fv�v�ur fRC eelleas ury:�ry rcyu�mnnus nprtcud m s wm¢�N�ty fow�un.Ne u+umN f¢Mr of]:0 yJLn.p daY PR tRC n M�A m m�e+nf Frvmad Omr�m aN cw�rn�MmnrOaJc C�unry lewl nhpri¢ w�rGa 2-28 1624 Table 2-5 City af Niami Reu6,Florida W�teq Seweq and Slormwater Rate Sludy De�eloomenl of Sewer Srstem Imoact Fre Li�e No. DescriDtio� Amounl Ma7or Tnnsmicsion 5}stem�. [I� 1 Etisting Faziliti<s[2� 5 RR,RI2,SA4 2 AddmonalCosK('ap�talizedloPlantinSemce�3J 256,SIV42N 3 L<ssMticipattdRaircmm¢[4� (33.Id7417) 4 L��s Recnp�o(G2nt Funds and Oiha Comnbutiona"dJ (i,96"1.U28) 5 TotalMa�aTrammiss�onFaulityCostt 5 RI,177.567 6 Es[imned Capaciry-Tulal Scrvme A¢a�MGD)(Avcra�5c Daily Flow)�SJ 73.1]7 � ERCFacmr-GPU[6] z�� R FstimucdERCsun�edhyTnnsmicdonFacilitics[5] IS'i,96P 9 BaaeRrtepmERCofJla�mTrensmissionFaciLties S 2,O�i.IN 70 CapiulFinevungRecuvery-Tnnamumm�Compu�em 000 t I Ra:e per FAC af Majur Tnnsm�asion Facilitles 5 E,033.18 L Ra.c Adjustmml II NaceperERColMajorTnnsm�ssiunPaziGtiesAfterRatc.4djustmrnl 2,0}; �N 14 Roundud Ratc xr PRC S 2,OJO.W IS Cosl Per Gellon � MOD-Milhon-Gel:ans-Per-D�y ERC -F.qui�alrnt Residrntul Conntt�ion GPD-Gallona Per Oay Fwmotcs are on foliowing pagc. 2-M 1625 Lble 2-5 I Ciry of Mumi Bex�,Florida W�teq Ssrvec�wd 1�ormNaM R�[e SmAy DerAuom.��uf Sexer Asn+n Imwm Rc i�l �m�w�:m�.. �dw.m.� m,m:.w.�r2:.d,..,�k,+rw�orn,��.�.a,.�n,��,.w..ii,n.wr�... a wuw.ana m.i�c iw:i mnmio�u�iiKr o�n�rac,e�d�.qm�„�pw��..,�u(w����,n��o��,ca.i a �w. ��n�a:.u�nm.u.R�iflepnNwo.+maM�n�aw�wvo.rc.:�rnea,�rw���n .�mrwi.nacr,�nm�.,�nr.�a��rc, N�,ir��.e�anr+���cu�.omr:tce ��murgei f:�� �mwicamvm�r.ok±.i.�,.�e�v,rtnau:w�or�,...auw,ti�vmw,uuRo�mo��esuiw�m..,nr p�...N«.�;a UI n�wi�a�;.fer�,rw�.-r.�����o�.2r��.�w+�aop,�:m,muww�uware��u��rr�w� wweµqi�.nie ifl �mwn�JmrMfvntabk�.1.1.�rci0mdrcllsues��ma:eJtmam�uionf�aNuua�wnvmit��uew�mW���an��IWa up�ul nrym�a�m�OW o!ilrt CnYt vltlnY�yure�.. ISI Re�xu�wlw�nu�eE cVz�ryfvMfae¢�iR�mfw.ksevnrevuzweawAm�eorypYm�ny >iim�ic Amwm��ku�wl u fdluw� A,ROUM Fnr�myCyxaYIMGD..�D'rl J)'I) CryntymlYAEhdfTvmaFwcmtPmW 203bE026(MGO-.\O�) rm�rmra�.�e r,o+�,n v m v i n Aaaumetl FRC Yxa�Ipiima��er G�y�tPq ]Ip Twl Eu��m�c0 FRCs����ihbk'�o E�ScnM ISI.%ll ��6] TRekKlo!¢malu'tor'wa��oFFC.ef.ttunpe[rt>rqurtmo��.aryeunllmen.KryeJa:lY�^'�'�a.:Feuau�..el G��u uf 310 plluu pn�F y pc F.Rf i�1`uaf u�rcvar ol��sum.�:Il�w Jna vW.wirn�M��m.pa�k C�w:y n+NaeE�. z-in 7626 T�ble 26 Ciry af)1i�mi Beach,Florida Waler.5ewer,and Slormwater R�fe S�udy Compyrison uf Impan Fees Pcr Euuiralenl Hesidentlal CnmecHnn iERCI lur water and Se�rr Senice I.Mc Imryot Fn Po iRf�I� Xo. UeKnpbn M�1er W�new�nr CambieN Ciry of Ml�oi Be�A.Flo'Wa I Eau.linylmrya�YeesPeftAC�2f S M� S IAII S IRSM 2 v.opnscd Impaa�Pm Pn fRC[3] �?36 1,263 S.i ae ntl�er f'I.rld.l:tllllln 3 Orvo(Aoymm�Bach 5 1,5]I 5 9JI 5 LSW a R.oward Counry 1,590 '.Olo �fi00 . :ii�ufCwperCrty 1,716 2,ZGI ]Sil 5 Crt�w CarelSpnnA* I 4P] I OPi 299t ' Clp afD�ma 9ex� I 559 ]]5 E.3N2 B Townarflaac 1.050 J?90 5,9�0 Y CiryofDcl:�yElcach ]8N I,Otld I,tl'12 IO Clty c1 Fan I�uEc.Eale I,4]'I 1.888 J,86' II OrycrNallaNaleHui'h I,JIp 161: ]99p R CipefHollywpM LUO Z.130 3260 13 Ciry oi Laks weM Boch i,659 '.1tl1 6.103 Id GryofNugr,c 1.995 ).JSO 53�5 i5 Mi.m�.tTid<Counry N2 i i�fi I anx 16 GpofMinmu a350 e3]0 8]l0 �] PalmBcavbCwniy l,nn 1,9A0 !"/00 IB CityofPembroYcPinn '.4W 2,1W S,IA9 i9 ClpofPl�nmian 3.119 :943 i.291 20 ScacmuUuliryAuNmny I,500 IS00 E,'/00 ll CiryofSunns I,500 I150 '_,850 Z] Cii��fTamanc I.100 Z'_00 1.9W D CiryofWeuPalm9uch 2.150 '.:00 <.350 26 Cipc`WlhunNanors 696 �M141 J.O� '.S Otl:crFbndaUiLhciAvicegc S 1.891 5 1,016 f 3.901 26 N�.nimum ]92 125 1168 2l Nax mum d75G 3,110 8.'RO k owno�v. �,.) �,.,.,..�,,;na�r��,.�.. ,�r���i, �y�. .,m,n .�n.,,���,i„�� ��. ,,�.tau��n ��..ir..��„��i.,�, e' _ �,� i��a�,u..�nuna.,,���Iu.w.c�� . ��p.ni;.,e,�,..ai.nn..c�.�u� 2-n 1627 � � �� ���b� � ° *,, �'�, E r � t�°* '� q 1s0 O 6 �'+ btij 9 n ; - �k V 9 Lp � ��b�o L p M P - �S� 6 y. 4y a� = „ 'b� -m �dn � � � _ ��'s � � � � > � �'> w � EM '' 'i'b � a t � s � A � y `� *b � � � ecE �� a� u°Ji ,� E •-y� o � +!`'b�'*.r's � LL d i a+ Y �Mp ��'J R Y � � D ` �Se�l`' � m E ` Ee � °� — �`,tQ� "s �'' . aE ` v I � o § — g � � � ;" Y >� � �'ke� � aw �of � � ��4� ,t* u° W � b �"*a U . � d � �°� �'� l� �ro E� � Ly, �°� m b� 3X 9 �o � � E Y � �'�i.�'y = � � �b��b `h .. ■ ` �o��cy _ ; E � �� a,�� *�� � " — «� ' zi � $ e � e Sy 8 � m S �O 1 � � r N N N Y N N N V� � 1628 � r � � � � o � � � � Q 1� N � � � N � � . Z L d � C C W i � Y s � � � y v O d � � m � �� w Ai�, � C p� � y y '. _ N ry N � C �i �i �i � � a � • ' a £ a '° ao ° � . ' � �-�i � �' �ii v E ° � C V V O !7 � L �n �n o ' c f d r'1 `' pp W . .�-� ry m '� � L L 3 . � � C � vf vl i V � � {� ~ � � C1 � � ' � � W C '' d g � a � � � ' � Z c �o d „ a � � � � � �n � a � � ~ 3 " �i � � 3 � � > � � �, 3�p � � � o , Q � ot � Q J > �i m `- I `Y �i �+ a � t'n �i � 3 ' � � a aa 9 c'� � W � i G: ' ' • U 1629