A. "Capacity." means the number of students a School District's facilities can accommodate district-wide at each grade span, based on the District's adopted level of service.

B. "Classrooms." means educational facilities of the District required to house students for its basic educational program. The classrooms are those facilities the District determines are necessary to serve its student population. Specialized facilities identified by the District, including but not limited to gymnasiums, cafeterias, libraries, administrative offices, special education classrooms not suitable for general use because of design or equipment needs, and child day care centers, shall not be counted as classrooms.

C. "Construction Cost Per Student." means the estimated cost of construction of a permanent school facility in the District for the grade span of school to be provided, as a function of the District's design standard per grade span and taking into account the requirements of students with special needs. A District shall establish construction costs based upon the District's experience with comparable projects, adjusted for inflation, or the cost of similar projects in other districts.

D. "Cost Index." means the area cost allowance for school construction determined under WAC 180-27-060.

E. "Facilities Credit." means the value of any site, school facilities, or monetary compensation the District has agreed to accept as an off-set against a school impact fee from a fee payer regarding the development activity.

F. "Grade Span." means the categories into which a District groups its grades of students; i.e., elementary, middle or junior high school, and high school.

G. "Level of Service (for schools)." means the standard adopted by each District that identifies the program year, the class size by grade span, and taking into account the requirements of students with special needs, the number of classrooms presently available of facilities the District believes will best serve its student population, the student population for new school facilities per grade span, and other factors as identified by the School District. Unless a District adopts by board resolution a standard of service that specifically deems all or any portion of its relocatable facilities to be permanent facilities, a District's standard of service shall not include any classrooms or other educational facilities housed in relocatable facilities or in transitional facilities. Except as otherwise defined by the school board pursuant to a board resolution, transitional facilities shall mean those facilities, including relocatable facilities or leased space, that are used to cover the time required for the construction of permanent facilities called for in the Capital Facilities Plan.

H. "Permanent Facilities." means facilities of the District with a fixed foundation that are not relocatable facilities.

I. "Relocatable or Temporary Facilities." means any factory built structure, transportable in one or more sections that is designed to be used as an education space and is needed to prevent the over-building of school facilities, to meet the needs of service areas within a District, or to cover the gap between the time that families move into new residential developments and the date that construction is completed on permanent school facilities.

J. "Relocatable or Temporary Facilities Cost Per Student." means the estimated cost of purchasing and siting a relocatable facility in the District for the grade span of school to be provided, as a function of the District's design standard per grade span and taking into account the requirements of students with special needs.

K. "Site Cost Per Student." means the estimated cost of a site in the District for the grade span of school to be provided as a function of the District's design standard per grade span and taking into account the requirements of students with special needs. A District shall determine site costs based on past experience or the acquisition costs for similar sites in comparable School Districts.

L. "SPI Square Footage Per Student." means the space allocations per grade span determined by WAC 180-27-035. State Board of Education.

M. "State Matching Credit." means the calculation set forth in Attachment A of the District's Boeckh Index times SPI square footage per student per grade span times state match percentage times applicable student factor.

N. "State Match Percentage." means the percentage of school construction costs for which a District is eligible to receive state funding pursuant to RCW 28A.525.166 and the rules of the

O. "State Matching Credit." means the calculation set forth in Attachment A of the District's Boeckh Index times SPI square footage per student per grade span times state match percentage times applicable student factor.

P. "Student Factor." means the number derived by a School District to describe how many students of each grade span are expected to be generated by development activity. Student factors shall be based on District records of average actual student generated rates for new developments constructed over a period of not more than five years prior to the date of the fee calculation; provided that, if such information is not available in the District or if there are no developments in the District similar to that being proposed, the District may use data from districts with similar demographics, or, if no other data sources are reasonably available, county-wide averages.

Student factors shall be separately determined for single family dwelling units and dwelling units within multi-family residences. For purposes of this Chapter, mobile homes shall be considered single family residences.

Q. "Tax Payment Credit or 'TC'." means the calculation set forth in Attachment A of the District's average real property tax determined value for single family dwelling units or multi-family dwelling units times the District's capital property tax rate as adjusted by the current interest rate for any bonds being retired by a capital tax and the number of years each capital levy tax shall be imposed, up to ten years. The District's capital tax rate consists of authorized tax levies to retire bonded indebtedness incurred for School District capital purposes under Chapter 28A.530 RCW and school facility levies for construction, remodeling, and modernization under RCW 84.52.053.