There are quite a few documents which govern the assessment and collection of Development Impact Fees.
First, there's the State enabling legislation, otherwise known as Arizona Revised Statutes, Title 9, Chapter 4, Article 6.2, otherwise referred to as A.R.S. §9-463.05. To see this legislation, please use the following link to the Arizona State Legislature website:
Annual Impact Fee Reports
As of January 1, 2012, A.R.S. §9-463.05, Section O, requires that the Annual Impact Fee Report be filed with the City Clerk, and posted on a municipality's website within 90 days following the end of the fiscal year (June 30).
Biennial Audit Reports
As of January 1, 2012, A.R.S. 9-463.05, Section G.2 requires that the findings of the biennial certified audit of land use assumptions, infrastructure improvements plan and development fees are posted on a municipality's website, and that a public hearing is conducted within 60 days of the release of the audit to the public.
City of Phoenix Documents
Several documents create the framework for the assessment and collection of Development Impact Fees in the city of Phoenix. First, the Development Impact Fee Ordinance (Chapter 29 of the Phoenix Code of Ordinances) establishes the procedures and standards for the creation of the Development Impact Fee Program. To see this ordinance, use the following link to codepublishing.com, which publishes the Phoenix Code of Ordinances online: