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School impact fees for the district’s system improvements shall be expended by the district only for capital improvements, including, but not limited to, school planning, land acquisition, site improvements, necessary off-site improvements, construction, engineering, architectural, permitting, financing, and administrative expenses, relocatable facilities, capital equipment pertaining to educational facilities, and any other expenses that could be capitalized and are consistent with the district’s capital facilities plan. (Ord. 16-16 § 1 (Exh. A))