FL S0324

Establishes minimum requirements for impact fees adopted by counties, municipalities, and special districts, including calculations based on recent localized data and separate accounting of collections and expenditures.

Requires 90 days' notice before imposing new or increased impact fees and prohibits collection before building permit issuance.

Impact fees must have rational nexus to infrastructure needs and benefits generated by new construction, with funds specifically earmarked for capital facilities benefiting new users and not used for existing debt or prior approved projects.

Requires certified public accountants to include an affidavit in financial statement audits confirming compliance with impact fee requirements.

In legal challenges to impact fees, the government bears burden of proving by preponderance of evidence that fees meet state legal precedent, with courts prohibited from using deferential standards; excludes water and sewer connection fees from the requirements.