(1) A local political subdivision or private entity may include a provision in an impact fee enactment that: (a) provides an impact fee exemption for: (i) development activity attributable to: (A) low income housing; (B) the state; (C) subject to Subsection (2), a school district; or (D) subject to Subsection (2), a charter school; or (ii) other development activity with a broad public purpose; and (b) except for an exemption under Subsection (1)(a)(i)(A), establishes one or more sources of funds other than impact fees to pay for that development activity. (2) An impact fee enactment that provides an impact fee exemption for development activity attributable to a school district or charter school shall allow either a school district or a charter school to qualify for the exemption on the same basis. (3) An impact fee enactment that repeals or suspends the collection of impact fees is exempt from the notice requirements of Section 11-36a-504.
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