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Indian River County 1 Impact Fee Update Study <br />this same period. As presented in Table VIII -7, the average annual capital expansion <br />expenditure is approximately $7 per resident. As mentioned previously, a large part of this <br />funding (96 percent) is obtained from the optional sales tax, which will expire in 2019. This <br />analysis assumes that the sales tax will not be re -adopted. If the sales tax is re -adopted, the <br />credit calculations should be reviewed to determine if a revision is needed. <br />Tindale -Oliver & Associates, Inc. Indian River County <br />June 2014 98 Impact Fee Update Study <br />133 <br />