Chapter Roundup: North Coast Chapter Summer Meeting
Tuesday, August 27, 2024
On August 9, the North Coast Chapter of CSMFO held its summer meeting in the charming city of Lakeport. The event began at 3:00 PM at Lakeport City Hall, where attendees gathered for an engaging and informative session titled "Current Trends and Challenges
with Development Impact Fees," presented by Andrea Roess from David Taussig & Associates, Inc. and Lutfi Kharuf from Best Best & Krieger LLP.
The presentation focused on the evolving landscape of Development Impact Fees (DIFs) and the implications of recent judicial and legislative changes. Key points included:
- Background on Development
Impact Fees (DIFs) and Legal Framework: The session provided an overview of the Mitigation Fee Act, which has traditionally governed DIFs in California. It also discussed the Nollan/Dolan Test, historically applied outside California,
which requires a nexus between the government’s land use interest and the permit condition, and rough proportionality between the development's impact and required mitigation.
- Impact of the Sheetz v. County of El
Dorado Decision: The U.S. Supreme Court's decision in Sheetz has extended the Nollan/Dolan Test to all DIFs in California, creating uncertainty about how future litigation will affect the imposition and defense of these fees.
- Practical
Implications for Public Agencies: Public agencies must now ensure that all DIF programs include thorough nexus studies and detailed justifications. Agencies should review and potentially amend their DIF ordinances to align with the new
legal standards, including providing transparent documentation and proportionality in their administrative records.
- Legislative Updates: The presentation highlighted significant legislative changes, including AB 516, AB 602, and AB 2536, which impose stricter requirements for reporting, nexus studies, and capacity charges.
- Best Practices Post-Sheetz: The session concluded with practical guidance for agencies to maintain compliance, including regular updates to nexus studies, detailed documentation of fee calculations, and a proactive approach to
handling appeals and audit requests.
- In-Lieu Fees – Hamilton
& High LLC v. City of Palo Alto: The discussion also covered recent case law, reinforcing that in-lieu fees must be included in annual and five-year reports, with the potential for refunds if reporting requirements are not met.
The session provided crucial insights for navigating the complexities of DIFs in the current legal and regulatory environment, equipping agencies with the tools needed to adapt to these changes. Attendees who needed it were able to earn 1 CPE credit
for their participation.
In addition to the presentation, a chapter business meeting was held where members discussed current issues facing our departments and agencies, including potential resource-sharing initiatives for accounting services. This collaborative
discussion was a valuable opportunity for members to explore ideas and identify solutions that could benefit our collective efforts. Following the meeting, the group transitioned to a more informal setting with a mixer at the historic
Carnegie Library at 4:30 PM. This provided an excellent opportunity for members to connect, share insights, and enjoy the scenic views of Lakeport in a relaxed environment.
The day concluded with a Concert in the Park at Lakeport Library Park, beginning at 6:00 PM. Situated on the western shore of beautiful Clear Lake, which was deep blue and stunning under perfect weather, this event provided the ideal backdrop for an evening
of music, community, and camaraderie among CSMFO members.
With a total of 15 attendees, the North Coast Chapter summer meeting was a small but mighty success, combining professional development with social connection. Lake County looks forward to hosting another chapter event soon, and we eagerly anticipate
our next gathering.
Dan Buffalo serves as the Finance Director for the City of Ukiah, California. He started with the City in July of 2016 after serving as Finance Director for the City of Lakeport, California. Dan has over 18 years of professional local government experience in finance and municipal management, including debt management, continuing disclosure, financial and managerial reporting, and budgeting. He holds degrees from the University of California, Davis and the University of Southern California, as well as certificates in governmental accounting from the University of Georgia, Carl Vinson Institute of Government, and the Advanced Government Finance Institute offered by GFOA and the University of Wisconsin, Madison, School of Business. Additionally, Dan is a Certified Public Accountant, licensed in the State of California. Since 2010, he has taught accounting and business management courses as an adjunct professor at Mendocino College. He currently serves on the CSMFO Board of Directors and chairs the North Coast Chapter. Dan and his wife Megan have three children and enjoy traveling together, spending time as a family, and watching USC and Wisconsin football. In his spare time, he enjoys sleeping.
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