Marriott-Slaterville's impact fee report lists $1.5 million in park and transportation fees on hand
Marriott-Slaterville's impact fee report lists $752,408 in park fees and $743,418 in transportation fees on hand at June 30, 2025, with spending projected in 2026 through 2028. It lists $289,741 in storm-water fees; the city's audit reports $264,741 restricted for storm-water impact fees.
Continuing story: Auditing Marriott-Slaterville
Marriott-Slaterville's impact fee report, filed with the state for the year ended June 30, 2025, lists fees collected from new development and not yet spent, by the year each was received and the project the city plans to spend it on. [1]
The largest balances are $752,408 for parks and $743,418 for transportation. The city's fiscal 2025 audit reports the same two amounts as restricted. [1][2]
What is on hand, and the planned projects
Park fees on hand were collected from fiscal 2020 through fiscal 2025. The report lists fiscal 2020 and 2021 fees for a "Slaterville Park Expansion" and later fees for a "Pioneer Agriculture Center," with spending projected in 2027 and 2028. [1]
Transportation fees on hand were collected from fiscal 2021 through fiscal 2025, all projected for a "17th Street Expansion" in 2027. One fiscal 2021 entry accounts for $198,073 of the transportation fees. [1]
The storm-water schedule lists a "previous carry over" of $2,768 and fees received in fiscal 2018 and later, all projected for a "1700 S Storm Water Project" in 2026. Sewer fees on hand, $67,144, are projected for a "1700 S Sewer Project" in 2027. [1]
The report also lists $40,312 in secondary water fees for the Pioneer Special Service District and $1,944 in law enforcement fees. [1]
For parks, transportation, sewer and storm water, the report's current-year expenditure lines are blank. The one current-year expenditure listed is $4,664 for a "2025-01 Pioneer Management Project." The general fund's fiscal 2025 budget included $64,000 for "impact fee use"; the actual amount was zero. [1][4]
Two storm-water totals
The impact fee report lists $289,741 in storm-water impact fees on hand at June 30, 2025. The audit's storm water fund reports $264,741 in restricted cash and in net position restricted for impact fees, $25,000 less. [1][3]
The sewer and secondary water totals match in both records: $67,144 and $40,312. [1][3]
The six-year rule
Section 11-36a-602 of the Utah Code, as amended by H.B. 279 in 2017, says a local government "shall expend or encumber" an impact fee for a permissible use "within six years after the impact fee with respect to that lot is collected." It may hold fees longer if it identifies, in writing, "an extraordinary and compelling reason" and "an absolute date by which the fees will be expended." [5]
Impact fees are one-time charges on new development that may be spent only on growth-related public facilities. The "projected schedule for expenditure" years are the city's plans, not completed spending. The six-year rule quoted here is from the 2017 enrolled bill.
Sources
- Marriott-Slaterville City · Impact fee schedules, revenues on hand June 30, 2025 (state-filed copy)
- Marriott-Slaterville City · FY2025 basic financial statements and auditor's reports (Child Richards, Jan. 15, 2026; state-filed copy), statement of net position
- Marriott-Slaterville City · FY2025 basic financial statements and auditor's reports (Child Richards, Jan. 15, 2026; state-filed copy), proprietary funds statement of net position
- Marriott-Slaterville City · FY2025 basic financial statements and auditor's reports (Child Richards, Jan. 15, 2026; state-filed copy), general fund budget and actual
- Utah Legislature · H.B. 279 (2017), Impact Fee Amendments, enrolled text of Section 11-36a-602
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.