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(1) Estimate the total cost of improvements by <br /> category (e.g. , streets, sidewalks, drainage <br /> ways, etc. ) that will be needed to provide in <br /> a reasonable manner for the public health, <br /> safety and welfare of persons residing within <br /> the County during a reasonable planning <br /> period not to exceed 20 years. The Board of <br /> County Commissioners may divide the County <br /> into two or more districts and estimate the <br /> costs of needed improvements within each <br /> district. These estimates shall be peri- <br /> odically reviewed and updated and the plan- <br /> ning period used may be changed from time to <br /> time. <br /> (2) Establish a percentage of the total costs of <br /> each category of improvement that, in keeping <br /> with the objective set forth above, should <br /> fairly be borne by those paying the impact <br /> fee. <br /> (3) Establish a formula that fairly and objec- <br /> tively apportions the total costs that are to <br /> be borne by those paying impact fees among <br /> various types of developments. By way of il- <br /> lustration without limitation: <br /> a. In the case of street improvements, the <br /> impact fee may be related to the number <br /> of trips per day generated by different <br />