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Table 1 = 1 Impact Fee Service Area Considerations by Program Area No . Program Area Service Area Considerations j Correctional Correctional facilities are provided on a countywide basis . The proper benefit Facilities district for correctional facilities is countywide . 2 Solid Waste Solid waste facilities ( refuse transfer centers , recycling and landfill ) are provided on a countywide basis . The proper benefit district for solid waste is countywide . 3 Public Public education facilities are provided on a countywide basis . The proper benefit Education district for public education is countywide . 4 Library Libraries are a countywide service . Books and items are available and shared among branches . The proper benefit district for libraries is countywide . 5 Fire/Emergency Fire services and EMS are countywide services, excluding Indian River Shores, Medical which provides its own fire and emergency services . The proper benefit district for Services (EMS) Fire and EMS is countywide, with the exclusion of Indian River Shores , Law Law enforcement services are provided by the County Sheriff' s Department in the Enforcement unincorporated areas of the county . The municipalities have their own law enforcement agencies . The proper benefit district for law enforcement is the unincorporated county . 7 Public Public buildings provide many services , some to unincorporated areas of the county Buildings and others to the countywide population (judicial complex, health department, tax collector, etc . ) . If public buildings are viewed as countywide, the standard of square feet per person will be lower than if only the unincorporated population is used . Thus, the fee will be more conservative if a countywide approach is used . The proper benefit district for public buildings is countywide . 8 Park and Park and recreation facilities are provided by the County and municipalities . Recreation Sebastian has adopted a Park and Recreation Impact Fee and Vero Beach has its own park and recreation system . For all parks , an unincorporated county fee and benefit district is recommended . Exempting or Paying Impact Fees from Other Revenue Sources • The BCC may exempt particular land uses or development projects ( e . g . , affordable housing or economic development projects) from the impact fee requirement . • To survive judicial scrutiny of exemptions : o exempted land uses or project types must be narrow in scope , clearly defined and consistent with the adopted Comprehensive Plan policies of the County . Tindale-Oliver & Associates , Inc . Indian River County May 2005 I -9 Impact Fee Study