An impact fee must not be collected unless: 1. Collection is made to pay for a capital improvement or facility expansion which has been identified in the capital improvements plan; 2. The local government agrees to reserve capacity to serve future development and the owner and the local government enter into a written agreement to do so; or 3. The local government agrees that the owner of a new development may construct or finance the capital improvements or facility expansions and: (a) The costs incurred or money advanced will be credited against the impact fees otherwise due from the new development; or (b) It will reimburse the owner for those costs from the impact fees paid from other developments which will use those capital improvements or facility expansions. (Added to NRS by 1989, 842)
Nevada Legal Code