A. The methodology used to establish the reimbursement fee shall consider the cost of then-existing facilities, prior contributions by then-existing users, the value of unused capacity, rate-making principles employed to finance City owned capital improvements, and other relevant factors identified by the City Council. The methodology shall promote the objective that future system users shall contribute no more than an equitable share of the cost of then-existing facilities.

B. The methodology used to establish the improvement fee shall consider the cost of projected capital improvements needed to increase the capacity of the City's concerned system to which the fee is related and a credit against the improvement fee for the construction of any qualified capital improvement of the City.

C. The specifics of the methodology set forth above shall be, if required, approved by the City Council and set forth in the Resolution adopting the specific system development charges.