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HomeMy WebLinkAbout1997-021 r , RESOLUTION NO.97- 21 • A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY,FLORIDA,AMENDING RESOLUTION NO.91-31 AND RESOLUTION 95-16,WHICH ADOPTED RATES,FEES,AND CHARGES FOR THE DEPARTMENT OF UTILITY SERVICES PURSUANT TO THE AUTHORITY OF ORDINANCE NO.91-9,BY ADOPTING NEW RATES FOR WATER AND SEWER IMPACT FEES AND A NEW RATE FOR LINE EXTENSION CHARGES FOR WATER AND SEWER LINES WHEREAS,it is necessary that the Indian River County Department of Utility Services enact a revised rate for impact fees to recover the costs associated with the need for additional system based on the equitable portion of the cost of funding the extension of the county's water and sewer system;and WHEREAS,the Department also has recommended enacting a new revised rate for line extension charges to recover the line extension costs associated with water lines and sewer lines that have not been assessed and which are available for service. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY,FLORIDA,that: 1. The Impact Fees to recover the costs associated with the need for additional system expansion based on the equitable portion of the cost of funding the extension of the county's water and sewer system,attached to this resolution as Exhibit"A,"are adopted replacing the rates already adopted by Resolutions 91-31 and 95-16. 2. The Schedule of Line Extension Charges for the recovery of line extension costs associated with water and sewer lines that have been installed but which have not been assessed and which are available for service,attached to this resolution as Exhibit"B," are adopted replacing the rates already adopted by Resolutions 91-31 and 95-16. 3. These changes shall go into effect on adoption of this resolution, The resolution was moved for adoption by Commissioner G i n n ,and the motion was seconded by Commissioner Ma c h t ,and,upon being put to a vote,the vote was as follows: Chairman,Carolyn K.Eggert A y e Vice Chairman,John W.Tippin Aye Commissioner Fran B. Adams Aye Commissioner Caroline D.Ginn Aye Commissioner Kenneth R. Macht Aye The Chairman thereupon declared the resolution duly passed and adopted this 18 day of March , 1997. Board of County Commissioners Indian River County,Florida . By: Carolyn K ggert,Chair il�' anon, �.C• Pz6k A1gr • • q`er;r/%`rfr l7Cy/;l a•' WATER AND WASTEWATER SYSTEM r ( l 1/ �mkt���,•z�i�'.���i�Xy�' �� 3 t t 't -s, +'r ,� , //� tdu"'{'-i ��r�l��a 3�s�'�4�P�t�t# �ts��'�"e�.v fY' Zr fi zM1�i• w` t'` i.� �`r a � )!/;'il �l• ��,�t���''�' f '°'���'� s"�43�"c�sF � � '��� � �''4�y`�s,?z .�. -.r� ��S"' s3'S"`�� � mt'r s Errs{p;'.,• 4 SL Si, r � � "� t't ` ��l :r la ngp s"�••L �?� }a 3 ,� COR1 Indian River Count K� C9-4- Prepared by: 0 CF42MHILL January 1997 • Contents Section Page ExecutiveSummary..................................................... .ES-1 1 Introduction............................................................... 1.1 Scope.........................................................................................................................1-1 1.2 Background..............................................................................................................1-1 1.3 General Overview...................................................................................................1-2 2 Water Impact Fee Calculation...........................................................................................2-1 2.1 Unit Capital Investment.........................................................................................2-1 2.1.1 Water Treatment Facilitieg........................................................................2-1 2.1.2 Water Transmission Facilities 2.1.3 Combined Treatment and Transmission Unit Investment..................2-4 2.2 Debt Service Principal Credit................................................................................2-4 2.3 Past Interest payments Charge ..................................................................2-4 2.4 Net Unit Investment Perm d of Capacity 2.5 ERU Capacity Requirements.................................................................................2-7 2.6 Impact Fee per ERU................................................................................................2-7 a 2.7 Change From Existing Fees...................................................................................2-7 3 Wastewater Impact Fee Calculation................................................................................3-1 3.1 Unit Capital Investment.........................................................................................3-1 3.1.1 Wastewater Treatment Facilities..............................................................3-1 3.1.2 Wastewater Transmission Facilities........................................................3-1 3.1.3 Wastewater Effluent Disposal System....................................................3-4 3.1.4 Wastewater Sludge Management System..............................................3-4 3.1.5 Combined Unit Investment......................................................................3-4 3.2 Debt Service Principal Credit................................................................................3-4 - 3.3 Past Interest Payments Charge.............................................................................3-4 3.4 Net Unit Investment Per mgd of Capacity..........................................................3-7 3.5 ERU Capacity Requirements.................................................................................3-7 3.6 Impact Fee per ERU................................................................................................3-7 3.7 Change From Existing Fees...................................................................................3-7 pw120BeDOC w • Contents, Continued Exhibit Page ES-1 Current and Proposed Water and Wastewater Impact Fees ES-1 ES-2 Comparison of Impact Fees.............................................................................................ES-2 2-1 Water Treatment Plant Capital Investment Per mgd of Capacity................................2-2 2-2 Water Transmission,Storage,and Other Capital Investment Per mgd of Capacity..2-3 2-3 Debt Service Principal Credit.............................................................................................2-5 2-4 Past Interest Payments on Debt Charge...........................................................................2-6 2-5 Summation of Unit Capital Investment Costs.................................................................2-8 3-1 Wastewater Treatment Plant Capital Investment Per mgd of Capacity......................3-2 3-2 Wastewater Transmission and Other Capital Investment Perm d of Capacity 3-3 3-3 Wastewater Effluent Disposal Capital Investment Per d of Capacity P ty ,.� P P� g P ty....................3-5 3-4 Wastewater Sludge Management Capital Investment Per mgd of Capacity..............3-6 3-5 Summation of Unit Capital Investment Costs.................................................................3-8 1'3 IV i IA r r, TI 01HRI 1, Q Executive Summary Impact fees are collected from new connections to Indian River County's water and wastewater system.These fees are collected in addition to the cost of installing the service and meter to serve the customer.These fees are intended to recover the costs incurred by A Indian River County(County)to oversize its water and wastewater facilities to provide capacity for future users.These charges help avoid existing users from subsidizing future customers.The fees developed herein are designed to just recover the cost incurred by the water and wastewater systems to serve new customers,and thereby avoid subsidization of new users by existing users,or subsidization of existing users by the new users. Current and Proposed Impact Fees The current and proposed water and wastewater system impact fees are shown in Exhibit ES-1.The proposed impact fees would slightly decrease the current impact fees by a combined total of$25 or 0.6 percent to$4,096.The water impact fee would decrease from "i $1,570 to$1,300,and the wastewater impact fee would increase from$2,551 to$2,796. Exhibit ES-1 , A Indian River County Current and Proposed Water and Wastewater Impact Fees Dollar Percent Impact Fees Current Proposed Change Change Water $1,570 $1,300 ($270) -17.2% Wastewater $2,551 $2,796 $245 9.6% Total $4,121 $4,096 ($25) -0.6% Comparison with Other Communities Exhibit ES-2 presents a comparison of the County's current and proposed water and wastewater impact fees with other Florida communities.The County's current and proposed impact fees are among the highest of the communities surveyed. W Recommendations CH2M HILL recommends that the County implement the proposed water and wastewater impact fees to help provide a fair and equitable distribution of system costs between the utility's existing and future customers. The County should update this analysis in 5 years,or sooner,if significant changes in the Utility's capital investment,debt funding,or capacity occurs that was not anticipated in this analysis. , 3 ow12071.00C ES-1 1� III "m Exhibit & E 2 Indian River County Comparison of Impact Fees u. City/County Water Wastewater Total Hillsboro Beach $0 $0 $0 Palm Beach County $0 $0 $0 ' Delray Beach $320 $250 $570 Margate $300 $300 $600 West Palm Beach $321 $503 $824 ° Deerfield Beach $392 $945 $1,337 Oakland Park $392 $945 $1,337 Pompano Beach $700 $700 $1,400 Lauderhill $1,500 $0 $1,500 Riviera Beach $853 $668 $1,521 Hialeah $825 $825 $1,650 Polk County $0 $1,650 $1,650 Escambia County Utilities Authority $492 $1,183 $1,675 Hernando County $492 $1,300 $1,792 Fort Lauderdale $788 $1,084 $1,872 Boynton Beach $1,679 $298 $1,977 Halllendale $490 $1,500 $1,990 Miami Beach $390 $1,610 $2,000' Collier County $900 $1,100 $2,000 Sunrise $1,030 $1,070 $2,100 Lee County $980 $1,140 $2,120 Pasco County $566 $1,579 $2,145 Manatee County $986 $1,300 $2,286 Martin County $1,080 $1,300 $2,380 Pembroke Pines/East $600 $1,800 $2,400 Broward County $893 $1,576 $2,469 Seminole County $991 $2,100 $3,091 Pembroke Pines/West $1,430 $1,706 $3,136 Orange County $982 $2,279 $3,261 Boca Raton $1,872 $1,503 $3,375 Coral Gables $1,316 $2,201 $3,517 Hillsboro County $1,445 $2,285 $3,730 Brevard County $1,575 $2,257 $3,832 Sarasota County $2,7611 $1,333 $4,093 Indian River County(Proposed) $1,300 $2,796 $4,096 Indian%Vat COUT*q $1511] $2551 $4,121 Gasparilla Island $2,473 $2,179 $4,652 OF&I2076ile . A P rr S C i O N INTR P TI I • SECTION 1 Ll Introduction Indian River County(County)authorized CH2M HILL to conduct an analysis of the County's water and wastewater impact fees,septage rates,and wastewater reuse rates.This technical report presents proposed water and wastewater impact fees for the County for FY 1997(FY 1996-97)through FY 2001.The septage rate and wastewater reuse rate analyses — were presented under separate cover.The purpose of this study is to help ensure that new connections to the water and wastewater system are paying their proportionate share of the water and wastewater system costs. The proposed impact fees are designed to recover the costs incurred in providing capacity in the respective systems to meet the demands of future users.This report discusses the underlying assumptions and calculations of the water and wastewater impact fees for the County.Charges for installation of the connection or extension of a water or sewer line « should be collected in addition to the proposed impact fees presented herein. 1.1 Scope The scope of this analysis involved updating the County's water and wastewater impact fees for the period FY 1997 through FY 2001.Specific study tasks included: • Collection of information on the County's capital investment in water and wastewater systems,system capacities,number of equivalent residential users served,master plan j planned improvements,outstanding debt,and other related information • Incorporation of this information into a impact fee analysis model and derivation of updated impact fees • Preparation of a draft and final impact fee report 1.2 Background The County's water and wastewater system impact fees were last modified in 1991 following completion of a Water and Wastewater Fee and Rate Study,which was prepared by CH2M HILL.The impact fees that were presented in that report were designed for FYs 1991 through 1993.Since that time,the County has: • Adopted a new water and wastewater system master plan with associated changes in .. planned improvements • Increased its investment in the water and wastewater system • Purchased the Sebastian and Vero Beach Highlands wastewater systems,and • Recently issued water and sewer revenue bonds OW12072.Wo �,� INDIAN RIVER COUNTY IMPACT FEE ANALYSIS Any or all of these changes could affect the equity and revenue sufficiency of the water and sewer impact fees. 1.3 General Overview One of the principal sources of revenue for financing water and wastewater system expansions is a one-time initial charge for connection to the systems.These fees are typic- ally referred to as impact fees,system development charges,capital contribution fees,or connection fees. Capital improvements to provide capacity in a water or wastewater system must generally be constructed in large increments.As a result,system expansions are often constructed years in advance of when the added capacity will be fully utilized.As a result,current sys- tem users are often forced to pay rates that are partially used to pay for a portion of the sys- tem to serve future users.Impact fees,designed to recover the water or wastewater system's investment in this extra capacity,are often collected to either avoid charging existing users for these extra capacity costs,or to partially compensate the existing users for the costs they have previously incurred to provide this capacity. Revenues generated through the collection of impact fees are generally used to directly pay for improvements that expand the system capacity or to repay debt issued to finance the system expansion.The revenues may also be held to offset the costs of future system expan- sions.Use of these revenues to offset debt service costs reduces the amount of revenue that ` would otherwise need to be generated through the water and wastewater rates.In this way, il the impact fee revenues can be used to either finance the plant expansions directly,or to reimburse existing users(through lower rates)for the costs they have incurred to provide capacity for new users. Impact fees are typically collected when a new user or developer connects to the system, when a new development permit is issued,or when a user changes the usage of their prop- erty.There are a number of alternative impact fee structures:a simple charge per connec- tion,a charge per equivalent residential unit(ERU),and charges that vary with the size of the users water meter.The County currently collects a charge per ERU. Impact fees for the water and wastewater system were calculated by first determining the capital investment per million gallons per day(mgd)of capacity in each system.The capital investment per mgd of capacity is an amount that,if charged,new customers would have paid for their proportionate share of the capacity in the system.However,after these cus- tomers connect to the water or wastewater system,they will pay rates that include a capac- ity charge element.An adjustment is thus made to the unit capital cost calculation for future principal payments that the new connections will make on the respective utility's outstand- ing debt.In addition,the unit capacity charge does not compensate existing customers for the use of their funds to provide this capacity,until such time as the new user connects to the system.An adjustment is thus also made for past interest payments on debt issued to finance the improvements to serve the new customers.The resulting adjusted charge per mgd of capacity for each system is then multiplied by the capacity requirements of an ERU to derive the impact fee per unit.The water impact fee was separated into charges for water treatment and for water transmission and distribution.The wastewater impact fees were IDF61`12072.001; 1-2 • INDIAN RIVER COUNTY IMPACT FEE ANALYSIS f composed of charges for wastewater treatment,wastewater collection and transmission, effluent disposal,and sludge management. ,. OW12DUDDIG 1,3 • e r S E C o z WATiR IMPACT FAt 91ATI I n M SECTION 2 Water Impact Fee Calculation This section describes the calculation of thero osed water impact fee.Th a p p p e capital investment in the water treatment facilities and water transmission and distribution system, including planned improvements to each system,is determined first.This capital invest- ment is then divided by the capacity of each system component to derive the unit invest- ment per mgd of capacity.Adjustments to this unit investment for future debt service principal payments and carrying costs are then made to derive the net unit investment per mgd of capacity.This net unit investment per mgd of capacity figure is then multiplied - by the capacity requirements of an ERU to derive the proposed impact fee per ERU.The changes in the water impact fee from current charges and a comparison of these charges with impact fees collected in other communities and counties is also presented. 2.1 Unit Capital Investment Unit capital investment calculations were performed separately for the water treatment facilities and the water transmission and distribution facilities.Capital investment calcula- tions for the water treatment facilities were limited to the most recent increments of capac- ity added to the water system at each treatment facility,as the County does not anticipate constructing additional treatment capacity during the study period(FY 1997 through FY 2001).The capital investment calculations for the water transmission and storage facilities included all current and planned capital improvements to the distribution components of the system through buildout(Year 2010). 2.1.1 Water Treatment Facilities The County's water treatment facilities consist of three facilities:the North Beach,North County,and South County water treatment plants(WTPs).Expansions of the North Beach and South County facilities have been constructed during the last 4 years.The North County WTP was constructed in 1995.Recent capacity additions at these facilities have cost in excess of$24 million and provide 13.66 mgd of treatment capacity.The weighted average unit cost of these facilities per mgd of capacity is estimated at$1,771,000.Exhibit 2-1 summarizes these calculations. 2.1.2 Water Transmission Facilities The County's investment in water transmission and storage facilities in 1993 was estimated at more than$25 million.An additional$10 million of improvements to the water transmis- sion and storage facilities have been made since that time,and an estimated$73 million of improvements are planned to be constructed prior to system buildout in 2010.At buildout, i the water system is expected to have a capacity of 39.14 mgd.The unit investment per mgd of buildout capacity is estimated to range from$2.0 to$2.3 million per mgd during the 5-year study period.Exhibit 2-2 shows these calculations. OFIW12073.DOC 2-1 Eddblt 2.1 Indian Iw Canty Water ImPact Fee Calculation-Water Treatment Plant Capital Investment Per mgd of Capacity 1993 Dollars IMINed Dollars Irraaalnrerll Per INit Of Cost vement Cost Added Arcual Cumuld v North Nath South North North South North North South North Horth South Wey+rted Weiylrlad Year &uh C Beseh county coumv Beech Cmq CountyBeaeh A A Prior $3,180,438 $4,145.000 $3,180,438 $0 $4,145,000 1.08 3.4 $ 2,944,850 $ 1,219,118 S 1,635,142 S 1,635,142 1993 $151,500 $2,708,000 $2,700,000 $151,500 $2,708,000 $2,700,000 2.21 S 1,221,719 S 2,515,611 S 1,926,000 1994 $1,109,000 $1,125,000 $1,164,450 $0 $1,181,250 0.54 2.14 $ 2,436,944 $ 551,986 S 875,261 S 1,625,468 1995 S37,000 $8,094.000 $40.793 $8,923,635 $0 4.29 $ 2,711,337 S 2,069,610 S 1,771235 19% $0 $0 s0 $ S 1,771235 1997 $0 so so $ $ 1,771235 1998 $0 so $0 s - s 1.771,235 1999 so $0 so $ s 1,771235 2000 so $0 so $ s 1.771235 2001 so so so $ - $ 1,771235 2002 so $0 So $ $ 1,771235 zone $o $0 $0 $ $ 1.771235 2004 $0 $0 $0 $ s 1.771235 2005 $0 $0 $0 $ s 1.771235 2006 $0 $0 $0 $ s 1.771235 2007 so $0 so $ s 1.771.235 2008 $0 so $0 s s 1.771235 2009 6375.000 $818,578 $0 $0 0.54 S 1,515,885 $ 1515,885 s 1.761524 2010 $4,810.000 SO $11,024,608 s0 4.29 $ 2,569,839 $ 2,569,839 $ 1,949,067 OPM rk s Exhibit 2.2 -71 Indian River County wi Water Impact Fee Calculation Water Transmission,Storage,and Other Capital Investment Per mgd of Capacity n Present Value Actual/1993 Inflated Present of Future Dollars Dollars Value of Expenditures Capital Capital Future Plus Past Buildout Unit Year Investment Investment Expenditures Expenditures Capacity Investment Prior $ 25,130,572 $ 25,130,572 $ 39,267,427 $ 64,397,999 39.14 $ 1,645,324 1993 $ 6,612,000 $ 6,612,000 $ 35,796,822 $ 67,539,394 39.14 $ 1,725,585 1994 $ 1,233,000 $ 1,295,000 $ 37,365,567 $ 70,403,139 39.14 $ 1,798,752 1995 $ 1,166,500 $ 1,286,000 $ 39,068,813 $ 73,392,385 39.14 $ 1,875,125 1996 $ 3,110,000 $ 3,600,000 $ 38,594,318 $ 76,517,890 39.14 $ 1,954,979 1997 $ 2,143,000 $ 2,605,000 $ 39,076,863 $ 79,605,435 39.14 $ 2,033,864 1998 $ 1,958,000 $ 2,499,000 $ 39,704,012 $ 82,731,584 39.14 $ 2,113,735 1999 $ 1,588,000 $ 2,128,000 $ 40,752,333 $ 85,907,905 39.14 $ 2,194,888 2000 $ 5,298,000 $ 7,455,000 $ 36,557,520 $ 89,168,092 39.14 $ 2,278,183 7 2001 $ 2,404,000 $ 3,552,000 $ 35,930,122 $ 92,092,694 39.14 $ 2,352,905 2002 $ 3,106,000 $ 4,818,000 $ 33,986,531 $ 94,967,103 39.14 $ 2,426,344 " 2003 $ 1,223,000 $ 1,992,000 $ 34,713,454 $ 97,686,026 39.14 $ 2,495,811 2004 $ 1,363,000 $ 2,331,000 $ 35,159,530 $ 100,463,102 39.14 $ 2,566,763 2005 $ 2,837,000 $ 5,095,000 $ 32,877,292 $ 103,275,864 39.14 $ 2,638,627 �. 2006 $ 1,625,000 $ 3,064,000 $ 32,443,476 $ 105,906,048 39.14 $ 2,705,826 2007 $ 9,551,000 $ 18,910,000 $ 16,128,954 $ 108,501,526 39.14 $ 2,772,139 2008 $ 2,952,000 $ 6,137,000 $ 11,282,270 $ 109,791,842 39.14 $ 2,805,106 2009 $ 1,172,000 $ 2,558,000 $ 9,626,852 $ 110,694,424 39.14 $ 2,828,166 2010 $ 4,536,000 $ 10,397,000 $ 9,626,852 $ 121,091,424 39.14 $ 3,093,802 Discount Rate:8% l� i OFa112075,tl6 INDIAN RIVER COUNTY IMPACT FEE ANALYSIS 2.1.3 Combined Treatment and Transmission Unit Investment The combined treatment and transmission unit investment per mgd of system capacity ranges from$3.8 million to$4.1 million.These figures represent the total capital investment per mgd of capacity in the County's water system,exclusive of contributions in aid of [_. construction from developers,etc. The unit capital investment figure calculated above represents an estimate of the capital investment by the County per mgd of capacity to provide capacity for new customers.If a new connection to the water system were asked to pay an impact fee based on this unit cost, without adjustments,they would have paid their proportionate share of all the water sys- tem improvements constructed to serve them.However,after the user connects to the system,they will begin paying water rates that include a capacity charge or debt service element.This debt was issued in part to finance the construction of the expansion of the treatment facilities and transmission system.Thus,an adjustment must be made to the unit capital costs in the impact fee calculations to reflect these future debt service payments.In addition,because the treatment capacity was constructed during the last several years,and this treatment capacity will not be fully utilized for a number of years,the existing system customers have been paying,and will continue to pay,for the capital cost of these facilities for the new users until the facilities are fully utilized.An adjustment thus also needs to be built into the impact fee calculation to compensate the existing users for the costs they incur to carry this capacity for the new users until they connect. v 2.2 Debt Service Principal Credit To compensate for the future debt service costs that a new connection to the water system will pay through their rates,once they connect to the system,a credit for future principal payments is calculated.Future debt service principal payments were allocated between the water and wastewater system based on the distribution of the proceeds of these bonds.This analysis allocated 46.32 percent of the future debt service costs to the water system and the residual 53.68 percent to the wastewater system.The future principal payments were divided by the projected committed capacity(capacity committed to specific users)to derive an estimate of the principal payment per unit of capacity;the present value of these -� future payments were then used to derive the principal payment credit. Exhibit 2-3 shows the calculation of the principal payment credit. 2.3 Past Interest Payments Charge A charge is collected for interest expense incurred by existing customers to carry capacity ' for future users until they connect to the system.Cumulative interest expense incurred since 1993 is allocated between the water and wastewater systems in proportion to the allocation of the bond proceeds usage.The cumulative interest expense is divided by the committed system capacity to derive the unit charge per mgd of capacity in the system.Exhibit 2-4 shows the calculation of the past interest payment charge. l i OW12073.DDC 2d i� Exh&t 2.3 Indian River County Water and Wastewater Impact Fee Calculations Debt Service Principal Credit Projected Payment per Unit Present Value Committed Capacity of Capacity of Payments Year Principal Water Wastewater Water Wastewater Water Wastewater Water Wastewater 1993 $ 680,000 $ 314,976 $ 365,024 7.39 3.77 $ 42,622 $ 96,878 $ 795,492 $ 2,010,400 1994 $ 1,120,000 $ 518,784 $ 601,216 7.85 3.98 $ 66,112 $ 151,046 $ 816,510 $ 2,074,353 1995 $ 1,145,000 $ 530,364 $ 614,636 8.25 4.25 $ 64,317 $ 144,489 $ 815,719 $ 2,089,256 1996 $ 1,165,000 $ 539,628 $ 625,372 8.78 4.36 $ 61,440 $ 143,430 $ 816,659 $ 2,111,907 1997 $ 1,805,000 $ 836,076 $ 968,924 9.48 4.61 $ 88,166 $ 210,174 $ 820,552 $ 2,137,429 1998 $ 1,855,000 $ 859,236 $ 995,764 10.18 4.86 $ 84,379 $ 204,885 $ 798,030 $ 2,098,250 E 1999 $ 1,915,000 $ 887,028 $ 1,027,972 10.88 5.11 $ 81,506 $ 201,164 $ 777,493 $ 2,061,225 2000 $ 1,985,000 $ 919,452 $ 1,065,548 11.58 5.36 $ 79,379 $ 198,792 $ 758,187 $ 2,024,958 2001 $ 1,630,000 $ 755,016 $ 874,984 12.28 5.61 $ 61,468 $ 155,966 $ 739,463 $ 1,988,162 2002 $ 1,705,000 $ 789,756 $ 915,244 12.98 5.86 $ 60,830 $ 156,182 $ 737,151 $ 1,991,250 2003 $ 1,785,000 $ 826,812 $ 958,188 13.68 6.11 $ 60,426 $ 156,820 $ 735,293 $ 1,994,368 2004 $ 1,870,000 $ 866,184 $ 1,003,816 14.38 6.36 $ 60,223 $ 157,830 $ 733,691 $ 1,997,097 2005 $ 1,960,000 $ 907,872 $ 1,052,128 15.08 6.61 $ 60,192 $ 159,170 $ 732,163 $ 1,999,035 2006 $ 2,060,000 $ 954,192 $ 1,105,808 15.78 6.86 $ 60,457 $ 161,194 $ 730,544 $ 1,999,788 2007 $ 2,165,000 $ 1,002,828 $ 1,162,172 16.48 7.11 $ 60,840 $ 163,454 $ 728,531 $ 1,998,577 2008 $ 2,290,000 $ 1,060,728 $ 1,229,272 17.18 7.36 $ 61,731 $ 167,018 $ 725,973 $ 1,995,009 2009 $ 2,425,000 $ 1,123,260 $ 1,301,740 17.88 7.61 $ 62,812 $ 171,054 $ 722,320 $ 1,987,592 2010 $ 2,560,000 $ 1,185,792 $ 1,374,208 18.58 7.86 $ 63,811 $ 174,833 $ 717,294 $ 1,975,545 2011 $ 2,700,000 $ 1,250,640 $ 1,449,360 19.28 8.11 $ 64,857 $ 178,710 $ 710,867 $ 1,958,756 2012 $ 2,845,000 $ 1,317,804 $ 1,527,196 19.28 8.11 $ 68,340 $ 188,308 $ 702,879 $ 1,936,746 2013 $ 3,000,000 $ 1,389,600 $ 1,610,400 19.28 8.11 $ 72,063 $ 198,567 $ 690,769 $ 1,903,378 2014 $ 3,165,000 $ 1,466,028 $ 1,698,972 19.28 8.11 $ 76,027 $ 209,488 $ 673,967 $ 1,857,081 2015 $ 3,340,000 $ 1,547,088 $ 1,792,912 19.28 8.11 $ 80,231 $ 221,071 $ 651,858 $ 1,796,159 2016 $ 3,525,000 $ 1,632,780 $ 1,892,220 19.28 8.11 $ 84,675 $ 233,316 $ 623,776 $ 1,718,780 2017 $ 3,715,000 $ 1,720,788 $ 1,994,212 19.28 8.11 $ 89,239 $ 245,892 $ 589,003 $ 1,622,967 2018 $ 3,915,000 $ 1,813,428 $ 2,101,572 19.28 8.11 $ 94,043 $ 259,130 $ 546,885 $ 1,506,912 2019 $ 4,130,000 $ 1,913,016 $ 2,216,984 19.28 8.11 $ 99,207 $ 273,361 $ 496,593 $ 1,368,335 2020 $ 4,350,000 $ 2,014,920 $ 2,335,080 19.28 8.11 $ 104,492 $ 287,922 $ 437,113 $ 1,204,441 2021 $ 4,590,000 $ 2,126,088 $ 2,463,912 19.28 8.11 $ 110,257 $ 303,808 $ 367,590 $ 1,012,874 2022 $ 4,835,000 $ 2,239,572 $ 2,595,428 19.28 8.11 $ 116,142 $ 320,024 $ 286,740 $ 790,096 2023 $ 5,095,000 $ 2,360,004 $ 2,734,996 19.28 8.11 $ 122,388 $ 337,233 $ 193,537 $ 533,280 2024 $ 3,895,000 $ 1,804,164 $ 2,090,836 19.28 8.11 $ 93,562 $ 257,806 $ 86,632 $ 238,709 $ 85,220,000 Discount Rate:8% DFW2075ids Exhibit 2.4 Indian River County Water and Wastewater Impact Fee Calculations Past Interest Payments on Debt Charge Projected Payment per Unit Summation of Committed Capacity of Capacity Past Payments Year Interest Water Wastewater Water Wastewater Water Wastewater Water Wastewater 1993 $ 1,075,654 $ 498,243 $ 577,411 7.39 3.77 $ 67,421 $ 153,247 $ 67,421 $ 153,247 1994 $ 2,563,890 $ 1,187,594 $ 1,376,296 7.85 3.98 $ 151,342 $ 345,772 $ 218,763 $ 499,019 1995 $ 2,530,290 $ 1,172,030 $ 1,358,260 8.25 4.25 $ 142,131 $ 319,301 $ 360,894 $ 818,319 1996 $ 3,545,014 $ 1,642,050 $ 1,902,963 8.78 4.36 $ 186,958 $ 436,449 $ 547,852 $ 1,254,768 1997 $ 4,543,454 $ 2,104,528 $ 2,438,926 9.48 4.61 $ 221,926 $ 529,039 $ 769,779 $ 1,783,807 1998 $ 4,469,928 $ 2,070,470 $ 2,399,457 10.18 4.86 $ 203,326 $ 493,705 $ 973,105 $ 2,277,512 1999 $ 4,391,465 $ 2,034,127 $ 2,357,338 10.88 5.11 $ 186,909 $ 461,309 $ 1,160,013 $ 2,738,821 2000 $ 4,307,053 $ 1,995,027 $ 2,312,026 11.58 5.36 $ 172,237 $ 431,339 $ 1,332,251 $ 3,170,160 2001 $ 4,216,256 $ 1,952,970 $ 2,263,286 12.28 5.61 $ 158,998 $ 403,430 $ 1,491,249 $ 3,573,590 2002 $ 4,140,939 $ 1,918,083 $ 2,222,856 12.98 5.86 $ 147,738 $ 379,320 $ 1,638,987 $ 3,952,910 2003 $ 4,059,185 $ 1,880,214 $ 2,178,971 13.68 6.11 $ 137,412 $ 356,617 $ 1,776,399 $ 4,309,528 2004 $ 3,972,640 $ 1,840,127 $ 2,132,513 14.38 6.36 $ 127,938 $ 335,295 $ 1,904,337 $ 4,644,823 2005 $ 3,879,903 $ 1,797,171 $ 2,082,732 15.08 6.61 $ 119,152 $ 315,083 $ 2,023,489 $ 4,959,906 2006 $ 3,780,413 $ 1,751,087 $ 2,029,325 15.78 6.86 $ 110,948 $ 295,815 $ 2,134,437 $ 5,255,721 2007 $ 3,673,679 $ 1,701,648 $ 1,972,031 16.48 7.11 $ 103,237 $ 277,356 $ 2,237,673 $ 5,533,077 2008 $ 3,545,598 $ 1,642,321 $ 1,903,277 17.18 7.36 $ 95,578 $ 258,594 $ 2,333,251 $ 5,791,671 2009 $ 3,408,678 $ 1,578,899 $ 1,829,778 17.88 7.61 $ 88,291 $ 240,441 $ 2,421,542 $ 6,032,111 2010 $ 3,276,420 $ 1,517,638 $ 1,758,782 18.58 7.86 $ 81,668 $ 223,761 $ . 2,503,210 $ 6,255,872 2011 $ 3,135,914 $ 1,452,555 $ 1,683,359 19.28 8.11 $ 75,328 $ 207,563 $ 2,578,538 $ 6,463,435 2012 $ 2,986,321 $ 1,383,264 $ 1,603,057 19.28 8.11 $ 71,735 $ 197,662 $ 2,650,273 $ 6,661,096 2013 $ 2,827,440 $ 1,309,670 $ 1,517,770 19.28 8.11 $ 67,918 $ 187,145 $ 2,718,191 $ 6,848,242 2014 $ 2,659,863 $ 1,232,048 $ 1,427,814 19.28 8.11 $ 63,893 $ 176,054 $ 2,782,084 $ 7,024,296 2015 $ 2,483,036 $ 1,150,142 $ 1,332,894 19.28 8.11 $ 59,645 $ 164,350 $ 2,841,730 $ 7,188,645 2016 $ 2,296,035 $ 1,063,523 $ 1,232,512 19.28 8.11 $ 55,153 $ 151,972 $ 2,896,883 $ 7,340,618 2017 $ 2,103,360 $ 974,276 $ 1,129,084 19.28 8.11 $ 50,525 $ 139,219 $ 2,947,408 $ 7,479,837 2018 $ 1,900,413 $ 880,271 $ 1,020,141 19.28 8.11 $ 45,650 $ 125,786 $ 2,993,059 $ 7,605,623 2019 $ 1,686,388 $ 781,135 $ 905,253 19.28 8.11 $ 40,509 $ 111,620 $ 3,033,568 $ 7,717,244 2020 $ 1,460,603 $ 676,551 $ 784,051 19.28 8.11 $ 35,085 $ 96,676 $ 3,068,653 $ 7,813,920 2021 $ 1,222,778 $ 566,391 $ 656,387 19.28 8.11 $ 29,373 $ 60,934 $ 3,098,025 $ 7,894,854 2022 $ 971,845 $ 450,159 $ 521,686 19.28 8.11 $ 23,345 $ 64,325 $ 3,121,370 $ 7,959,179 2023 $ 707,525 $ 327,726 $ 379,799 19.28 8.11 $ 16,996 $ 46,830 $ 3,138,366 $ 8,006,010 2024 $ 429,013 $ 198,719 $ 230,294 19.28 8.11 $ 10,305 $ 28,396 $ 3,148,671 $ 8,034,406 $ 92,250,987 tx.Bl12075�ds INDIAN RIVER COUNTY IMPACT FEE ANALYSIS 2.4 Net Unit Investment Per mgd of Capacity The net unit investment per mgd of capacity in the water system is calculated by summing the unit capital investment and interest carrying charge and then subtracting the future _J principal payment credit.Exhibit 2-5 shows the resulting net unit charge per mgd for FY 1997 through FY 2001.During this period,the net unit investment per mgd of capacity 7 ranged from$3.7 million to$4.9 million per mgd. 2.5 ERU Capacity Requirements An ERU is defined in the County's impact fee ordinance and for this analysis as usage of 300 gallons per day. 2.6 Impact Fee per ERU The net unit investment per mgd of capacity in the water system was multiplied by the unit capacity requirements per ERU to derive the net unit investment per ERU.The net unit investment per ERU was averaged during the 5-year study period,to derive the proposed impact fee for the 5-year study period(FY 1997 through FY 2001).The proposed water impact fee per ERU is$1,300. 2.7 Change From Existing Fees The current water impact fee,which has been in effect since 1993,is$1,570 per ERU.The proposed water impact fee would reduce this fee by$270 or 17 percent.The change in the impact fee reflects changes in capital improvement expenditures,capital investment in the system,refinancing of the utility's outstanding debt,and other changes. OF6�1ZO73.DOC 2-7 ,i• • Exhibit 2.5 Indian River County Water Impact Fee Calculation Summation of Unit Capital Investment Costs Debt Service Total Principal Past Interest Net Unit Year Treatment Transmission Investment Credit Pmt Charge Char ge 1997 $1,771,235 $2,033,864 $3,805,099 $820,552 $769,779 $3,754,325 1998 $1,771,235 $2,113,735 $3,884,970 $798,030 $973,105 $4,060,044 a 1999 $1,771,235 $2,194,888 $3,966,122 $777,493 $1,160,013 $4,348,642 2000 $1,771,235 $2,278,183 $4,049,418 $758,187 $1,332,251 $4,623,482 2001 $1,771,235 $2,352,905 $4,124,139 $739,463 $1,491,249 $4,875,926 2002 $1,771,235 $2,426,344 $4,197,579 $737,151 $1,638,987 $5,099,414 2003 $1,771,235 $2,495,811 $4,267,045 $735,293 $1,776,399 $5,308,151 2004 $1,771,235 $2,566,763 $4,337,998 $733,691 $1,904,337 $5,508,644 2005 $1,771,235 $2,638,627 $4,409,862 $732,163 $2,023,489 $5,701,188 2006 $1,771,235 $2,705,826 $4,477,061 $730,544 $2,134,437 $5,880,953 2007 $1,771,235 $2,772,139 $4,543,374. $728,531 $2,237,673 $6,052,516 2008 $1,771,235 $2,805,106 $4,576,340 $725,973 $2,333,251 $6,183,618 2009 $1,761,524 $2,828,166 $4,589,690 $722,320 $2,421,542 $6,288,912 t 2010 $1,949,067 $3,093,802 $5,042,869 $717,294 $2,503,210 $6,828,785 f"^9 LJ �ua1 t F.,nl 1 1 � M/12075.-'- ii IIS P, 11' I 5 E C 1 O N 3 j J VY9TE�YATER IMPACT' FEE At UD I SECTION 3 Wastewater Impact Fee Calculation This section presents the calculation of proposed wastewater impact fees for Indian River County.The wastewater impact fees were calculated by determining the capital investment in the wastewater system by major system component(i.e.,treatment,transmission,effluent disposal,and sludge management).The investment in each system component was divided by the capacity of those system components to derive a unit investment per mgd of capacity for those components.The summation of the unit investment for the system components results in the total capital investment per mgd of capacity in the system.This capital invest- ment per mgd of capacity was then adjusted for future principal payments and interest carrying charges to derive the net unit investment per mgd of capacity.The 5-year average net investment per mgd of capacity is then the proposed wastewater impact fee. 3.1 Unit Capital Investment The unit capital investment calculations for the wastewater system were developed for the wastewater transmission,treatment,effluent disposal,and sludge management systems separately.The capital investment in the wastewater treatment facilities includes only the most recent increments of treatment capacity added at each facility and planned expansions during the study period(FY 1997 through FY 2001).The capital investment calculations for the other system components(transmission,effluent disposal,and sludge management) include all current and planned capital improvements through buildout(Year 2010). 3.1.1 Wastewater Treatment Facilities The County's wastewater treatment facilities include the West Regional,Central,North County,South County,and Sea Oaks wastewater treatment plants.(WWTPs).The County has expanded the West Regional,Central,North County,and South County WWTPs within the last 5 years.An expansion of the Sea Oaks WWTP is scheduled for FY 2001.The recent expansions at these facilities have added 5.4 mgd of capacity to the System,at a capital cost of$13.2 million.As shown in Exhibit 3-1,the weighted average unit cost of the system's entire wastewater capacity is$3.0 million per mgd. 3.1.2 Wastewater Transmission Facilities The County's investment in the wastewater transmission system currently amounts to approximately$21.3 million.Planned improvements to the transmission system could raise the total investment in the system by$16.4 million to$37.7 million by the year 2010.At buildout,the system is estimated to have a capacity of 13.5 mgd.The unit cost per mgd of capacity in the wastewater transmission system ranges from$3.0 to$3.2 million during the study period.The calculation of the unit cost of capacity in the wastewater transmission facilities is shown in Exhibit 3-2. DF8f12074.D0C 3-1 /2: :� |� ■,■�■■■�2„■a■;■a;A ERE . q , �! ■ |a2 CL . ! �� ' ) � |I| a 4 . �!| ■ IMMM11.111 HN • E Exhibit 3-2 Indian River County Wastewater Impact Fee Calculation Wastewater Transmission and Other Capital Investment Per mad of Capacity Pi Present Value ' Actual/1993 Inflated Present of Future I= Dollars Dollars Value of Expenditures Capital Capital Future Plus Past Buildout Unit Year Investment Investment Expenditures Expenditures Capacity Investment Prior $7,255,789 $7,255,789 $24,856,828 $32,112,617 13.50 $2,378,712 1993 $920,000 $920,000 $25,925,374 $34,101,163 13.50 $2,526,012 1994 $8,520,000 $8,946,000 $19,053,404 $36,175,193 13.50 $2,679,644 1995 $3,440,000 $3,793,000 $16,784,677 $37,699,466 13.50 $2,792,553 1996 $1,130,000 $1,308,000 $16,819,451 $39,042,240 13.50 $2,892,018 1997 $3,500,000 $4,254,000 $13,911,007 $40,387,796 13.50 $2,991,689 1998 $4,680,000 $5,973,000 $9,050,887 $41,500,676 13.50 $3,074,124 1999 $0 $0 $9,774,958 $42,224,747 13.50 $3,127,759 2000 $2,300,000 $3,236,000 $7,320,955 $43,006,744 13.50 $3,185,685 2001 $0 $0 $7,906,632 $43,592,421 13.50 $3,229,068 2002 $270,000 $419,000 $8,120,162 $44,224,951 13.50 $3,275,922 2003 $1,000,000 $1,629,000 $7,140,775 $44,874,564 13.50 $3,324,042 2004 $0 $0 $7,712,037 $45,445,826 13.50 $3,366,357 r 2005 $4,638,000 $8,329,000 $0 $46,062,789 13.50 $3,412,058 v 2006 $0 $0 $0 $46,062,789 13.50 $3,412,058 2007 $0 $0 $0 $46,062,789 13.50 $3,412,058 2008 $0 $0 $0 $46,062,789 13.50 $3,412,058 2009 $0 $0 $0 $46,062,789 13.50 $3,412,058 2010 $0 $0 $0 $46,062,789 13.50 $3,412,058 Discount Rate:8% DF8/12075.dt W INDIAN RIVER COUNTY IMPACT FEE ANALYSIS 3.1.3 Wastewater Effluent Disposal System f The capital investment in the effluent disposal system is estimated to amount to $43.6 million.Only small improvements are planned for this component of the wastewater system prior to buildout.The unit investment in the effluent disposal system amounts to between$3.5 and$3.6 million per mgd of capacity during the study period(see Exhibit 3-3). 1 3.1.4 Wastewater Sludge Management System As shown in Exhibit 3-4,the County had invested approximately$5.6 million in its sludge management system prior to 1993.Since that time,the County has invested another $2.2 million in this system,for a total investment of approximately$8.0 million.Planned improvements prior to buildout will raise this investment to nearly$11.8 million.The unit investment in this system amounts to less than$0.83 million throughout the study period. 3.1.5 Combined Unit Investment The total investment per mgd of capacity in the Wastewater System grows from $10.3 million to$10.7 million during the study period.This represents the total capital investment in the wastewater treatment,transmission,effluent disposal,and sludge man- agement systems,exclusive of contributions in aid of construction.This unit capital invest- ment per mgd of capacity represents the capital cost of providing additional capacity to • serve new users.While this unit cost represents the amount of investment required to serve new customers,the new customers will pay rates,once they connect,that are being used to pay for some of this system capacity.Thus,a credit is calculated against the impact fee to compensate for the users future principal payments on this capacity.In addition,the new customer needs to compensate the utility's existing customers for the costs they have incurred to carry the cost of this capacity until utilized by a new customer.The above unit Ly costs are thus adjusted for a debt service principal credit and past interest payment charge. �. 3.2 Debt Service Principal Credit Future debt service principal payments that a new connection will pay through their waste- water rates,once they connect to the system,are credited against the unit capital investment figures calculated above.The future principal payments allocated to the wastewater system were divided by the projected committed capacity in the system each year to derive an esti- mate of the principal payment credit per unit of capacity.The present value of these future principal payments were then used to derive the principal payment credit.The calculation of the debt service principal credit was shown in Exhibit 2-3. e., 3.3 Past Interest Payments Charge The summation of the interest expense incurred by existing customers to carry the extra capacity in the wastewater facilities for future users is the basis for the past interest pay- ments charge.Interest expense incurred since 1993 allocated to the wastewater system is �, divided by the committed capacity in the system to derive the unit charge per mgd of capacity.The past interest payment charge calculation was shown in Exhibit 2-4. DFe112O74.1DOC 3.4 r� 11. i Exhibit 3.3 Indian River County Wastewater Impact Fee Calculation Wastewater Effluent Disposal Capital Investment Per mgd of Capacity Present Value Actual/1993 Inflated Present of Future Dollars Dollars Value of Expenditures Capital Capital Future Plus Past Buildout Unit Year Investment Investment Expenditures Expenditures Capacity Investment Prior $20,910,000 $20,910,000 $20,869,910 $41,779,910 13.50 $3,094,808 1993 $990,000 $990,000 $21,549,503 $43,449,503 13.50 $3,218,482 1994 $4,485,000 $4,709,000 $18,564,463 $45,173,463 13.50 $3,346,182 1995 $6,628,000 $7,307,000 $12,742,620 $46,658,620 13.50 $3,456,194 1996 $10,565,250 $12,231,000 $1,531,029 $47,678,029 13.50 $3,531,706 1997 $0 $0 $1,653,512 $47,800,512 13.50 $3,540,779 1998 $0 $0 $1,785,793 $47,932,793 13.50 $3,550,577 1999 $0 $0 $1,928,656 $48,075,656 13.50 $3,561,160 2000 $750,000 $1,055,000 $1,027,949 $48,229,949 13.50 $3,572,589 2001 $0 $0 $1,110,185 $48,312,185 13.50 $3,578,680 2002 $483,000 $749,000 $449,999 $48,400,999 13.50 $3,585,259 2003 $0 $0 $485,999 $48,436,999 13.50 $3,587,926 2004 $250,000 $428,000 $96,879 $48,475,879 13.50 $3,590,806 2005 $0 $0 $104,630 $48,483,630 13.50 $3,591,380 2006 $60,000 $113,000 $0 $48,492,000 13.50 $3,592,000 Y` 2007 $0 $0 $0 $48,492,000 13.50 $3,592,000 2008 $0 $0 $0 $48,492,000 13.50 $3,592,000 2009 $0 $0 $0 $48,492,000 13.50 $3,592,000 wa 2010 $0 $0 $0 $48,492,000 13.50 $3,592,000 Discount Rate:8% DFW12075-t Exhibit 3.4 Indian River County Wastewater Impact Fee Calculation _Wastewater Sludge Management Capital Investment Per mgd of Capacity Present Value Actual/11993 Inflated Present of Future L, Dollars Dollars Value of Expenditures Capital Capital Future Plus Past Buildout Unit Year Investment Investment Expenditures Expenditures Capacity Investment w Prior $5,588,000 $5,588,000 $3,479,157 $9,067,157 13.50 $671,641 1993 $0 $3,757,490 $9,345,490 13.50 $692,258 1994 $0 $4,058,089 $9,646,089 13.50 $714,525 1995 $2,000,000 $2,205,000 $2,177,736 $9,970,736 13.50 $738,573 1996 $0 $2,351,955 $10,144,955 13.50 $751,478 1997 $0 $2,540,111 $10,333,111 13.50 $765,416 1998 $0 $2,743,320 $10,536,320 13.50 $780,468 1999 $0 $2,962,786 $10,755,786 13.50 $796,725 2000 $500,000 $704,000 $2,495,809 $10,992,809 13.50 $814,282 2001 $0 $2,695,473 $11,192,473 13.50 $829,072 2002 $0 $2,911,111 $11,408,111 13.50 $845,045 2003 $1,930,000 $3,144,000 $0 $11,641,000 13.50 $862,296 2004 $0 $0 $11,641,000 13.50 $862,296 2005 $0 $0 $11,641,000 13.50 $862,296 2006 $0 $0 $11,641,000 13.50 $862,296 2007 $0 $0 $11,641,000 13.50 $862,296 2008 $0 $0 $11,641,000 13.50 $862,296 2009 $0 $0 $11,641,000 13.50 $862,296 y 2010 $0 $0 $11,641,000 13.50 $862,296 Discount Rate:8% L. L.. OF'8712W3.idt w INDIAN RIVER COUNTY IMPACT FEE ANALYSIS 3.4 Net Unit Investment Per mgd of Capacity The summation of the unit capital cost per mgd of capacity,debt service principal payment credit,and past interest payments charge is the net unit investment per mgd of capacity in the wastewater system.Exhibit 3-5 shows the resulting net charge per mgd of capacity for each year of the study period.During this period,the net unit charge increases each year —, from approximately$10.0 million in FY 1997 to$12.3 million in FY 2001.Exhibit 3-5 shows the calculation of the net unit capital investment in the wastewater system. 3.5 ERU Capacity Requirements An ERU is defined in the County's wastewater impact fee ordinance as equivalent to 250 gallons of wastewater flow per day. 3.6 Impact Fee Per ERU Multiplying the net unit investment per mgd of capacity by the ERU capacity requirements in mgd results in the calculation of the net unit investment per ERU.The net unit invest- ment per ERU was averaged for the 5-year study period to derive the proposed impact fee �W for the study period.The proposed wastewater impact fee is$2,796. 3.7 Change from Existing Fees The current wastewater impact fee is$2,551 per ERU.This fee has been in effect since 1993. The proposed wastewater impact fee would raise this charge by 9.6 percent.This change is attributable to the additional investment and capacity in the wastewater system,and refinancing of the Utility's outstanding debt. DFW12074.000 3.7 MW Exhibit 3-5 Indian River County Wastewater Impact Fee Calculation Summation of Unit Capital Investment Costs Past Debt Service Interest Effluent Sludge Total Principal Payment Net Unit Year Treatment Transmission Disposal Management Investment Credit Charge Charge 1997 $3,046,020 $2,991,689 $3,540,779 $765,416 $10,343,903 $2,137,429 $1,783,807 $9,990,281 1998 $3,046,020 $3,074,124 $3,550,577 $780,468 $10,451,190 $2,098,250 $2,277,512 $10,630,452 1999 $3,046,020 $3,127,759 $3,561,160 $796,725 $10,531,664 $2,061,225 $2,738,821 $11,209,260 2000 $3,046,020 $3,185,685 $3,572,589 $814,282 $10,618,576 $2,024,958 $3,170,160 $11,763,778 2001 $3,108,775 $3,229,068 $3,578,680 $829,072 $10,745,596 $1,988,162 $3,573,590 $12,331,023 " 2002 $3,108,775 $3,275,922 $3,585,259 $845,045 $10,815,002 $1,991,250 $3,952,910 $12,776,662 2003 $3,352,755 $3,324,042 $3,587,926 $862,296 $11,127,019 $1,994,368 $4,309,528 $13,442,179 2004 $3,352,755 $3,366,357 $3,590,806 $862,296 $11,172,215 $1,997,097 $4,644,823 $13,819,941 2005 $3,352,755 $3,412,058 $3,591,380 $862,296 $11,218,490 $1,999,035 $4,959,906 $14,179,361 2006 $3,352,755 $3,412,058 $3,592,000 $862,296 $11,219,110 $1,999,788 $5,255,721 $14,475,043 2007 $3,352,755 $3,412,058 $3,592,000 $862,296 $11,219,110 $1,998,577 $5,533,077 $14,753,610 2008 $3,693,640 $3,412,058 $3,592,000 $862,296 $11,559,995 $1,995,009 $5,791,671 $15,356,656 2009 $3,693,640 $3,412,058 $3,592,000 $862,296 $11,559,995 $1,987,592 $6,032,111 $15,604,514 2010 $3,693,640 $3,412,058 $3,592,000 $862,296 $11,559,995 $1,975,545 $6,255,872 $15,840,322 DFB/12075x8