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4 <br /> B. cannot be reasonably taxed to those people of che <br /> County not responsible for the increased capital needs. <br /> 4. The impact tax authorization is intended to replace <br /> legislation now in place authorizing Orange County, Chapel Hill, <br /> Carrboro and Hillsborough to impose fees on new development. It <br /> is the view of the local governments of the County that an impact <br /> tax is superior to an impact fee. This is so because impact <br /> fees, where in place, have proven to be difficult to administer <br /> and inflexible to changing -local priorities. An impact tax is <br /> . easy to administer. The revenues from it can be flexibly applied <br /> to needed capital projects. <br /> 5. The impact tax also aids a consistent approach among <br /> the local governments within the County to meet the capital <br /> project needs of the residents of the County. <br /> 6. The important features of the legislation authorizing <br /> an impact tax are: <br /> • A. It is not self-executing. The imposition of the <br /> • tax will require an Orange County ordinance. <br /> B. The tax will be levied on the "impact of land <br /> development." The person responsible for the tax will be the <br /> • owner of property whereon construction occurs. Certain impacts <br /> are exempt, including those associated with the construction of <br /> governmentally-owned buildings and buildings owned and operated <br /> • by nonprofit entities not used for commercial or residential <br /> purposes. <br /> 2 <br />