In order to assess development impact fees, the Town is required by Arizona Law to prepare a Land Use Assumption Report and an Infrastructure Improvement Plan Report. These reports must be available for public review and comment for sixty days. The purpose of the state statute is to ensure that infrastructure costs related to the addition of new services are paid for by new customers and not borne by existing customers. The Town of Paradise Valley has had a wastewater development impact fee since 1998. The fees are used to make debt payments for wastewater treatment rights purchased from the City of Scottsdale.