A. Duty to Refund:
1. A Participating Fire Protection District's Impact Fee shall be refunded to a Fee Payer, or successor in interest, or a property owner in the following circumstances:
a. Service is available but never provided;
b. A Building Permit, or permit for installation of a manufactured home, is denied or abandoned;
c. The Fee Payer pays a Fire District Impact Fee under protest and a subsequent review of the fee paid or the completion of an individual assessment determines that the fee paid exceeded the proportionate share to which the Participating Fire Protection District was entitled to receive;
d. The Participating Fire Protection District has collected a Fire District Impact Fee and the Participating Fire Protection District has failed to Appropriate or expend the collected fees pursuant to 10-1-10
.A.2 below; or
e. Failure of the Participating Fire Protection District to commence construction or encumber the fund in the Participating Fire Protection District's Development Impact Fee Capital Projects Trust Fund.
2. Any Fire District Impact Fee paid shall be refunded if the Participating Fire Protection District has failed to commence construction of System Improvements in accordance with this chapter, or to appropriate funds for such construction, within eight (8) years after the date on which such fee was collected by the Participating Fire Protection District. Any refund due shall be paid to the owner of record of the parcel for which the Participating Fire Protection District's Impact Fee was paid. The Participating Fire Protection District may hold Fire District Impact Fees for longer than eight (8) years but in no event longer than eleven (11) years from the date collected if the Participating Fire Protection District identifies in writing: (a) a reasonable cause why the fees should be held longer than eight (8) years; and (b) an anticipated date by which the fees will be expended. If the Participating Fire Protection District complies with the previous sentence, then any Fire District Impact Fees so identified shall be refunded to the Fee Payer if the Participating Fire Protection District has failed to commence construction of System Improvements in accordance with the written notice, or to Appropriate Funds for such construction on or before the date identified in such writing.
3. After a Fire District Impact Fee has been paid pursuant to this chapter and after a certificate of occupancy has been issued by the County, no refund of any part of such fee shall be made if the project for which the fee was paid is later demolished, destroyed, or is altered, reconstructed, or reconfigured so as to reduce the size of the project or the number of units in the project.
4. Each refund shall include a refund of interest at one-half the legal rate provided for in Idaho Code § 28-22-104 from the date on which the fee was originally paid.
B. Process: The Participating Fire Protection District shall make a determination of whether a refund is due within thirty (30) days after receipt of a written request for a refund from the Fee Payer, successor in interest, or an owner of record of the property for which the fee was paid. When the right to a refund exists, the Participating Fire Protection District shall send the refund within ninety (90) days after the Participating Fire Protection District determines that a refund is due. (Ord. 904, 12-18-2019)
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