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Table II -8 Unincorporated County Area Residents per Housing Unit (with Single Family Tiering ) °Residents/ ' Ratio to Total Residential Land Use Unit Single Family ReAdents/Unit Single Family 2 . 383 100 . 00% n/a Less than 1 , 500 sf 91 . 27 % 2 . 175 From 1 , 500 to 2,499 sf 102 . 57% 2 . 444 2, 500 sf or Greater 111 . 24% 2 . 651 Multi-Family 1 . 477 n/a 1 . 477 Mobile Home 1 . 574 n/a 1 . 574 Total 2 . 050 ( 1 ) Source : Table II -4 (2) Source : Table II - 5 Functional Population Introduction For four of the eight impact fee program areas (Public Buildings , Law Enforcement, Fire/EMS , and Correctional Facilities) , it is appropriate to apply a concept referred to as " functional population " in the impact fee literature . In the case of Parks and Recreation Facilities , Library Facilities , and Public Education Facilities impact fee programs , because the fee is imposed only on residential uses, it is not necessary to use functional population . The Solid Waste Facilities impact fee schedule is based on the waste generation levels of different land uses . It should be noted that IRC uses the term " functional population" in the Comprehensive Plan but with a different definition (refers to permanent plus seasonal population) . This concept, as used in the impact fee analysis, is a generally accepted methodology for these impact fee areas and is based on the assumption that demand for certain facilities is generally proportional to the presence of people . The Concept and Calculation of Functional Residents As IRC grows , it will need to expand its supply of public facilities . The expansion needs of some facilities , such as water and sewer, may be estimated using observed demand extrapolated into the future . The expansion needs for other facilities , however, may be more complicated . For example , the demand for police and fire facilities varies by land use in ways that are not always clear . How many " units " of police or fire service are needed to serve the needs of commercial , industrial , or single family residential Tindale -Oliver & Associates , Inc . Indian River County May 2005 II - 6 Impact Fee Study