(A) The impact fees administrator or his/her designee shall calculate and assess the impact fees at the earliest possible time.
(1) For land that is platted or replatted on or after the effective date, the impact fees shall be preliminarily assessed for development no later than at the time that the subdivision plat is recorded.
(2) For land that was platted or replatted prior to the effective date or for development that occurs on existing lots of record, the impact fees shall be assessed at the time of development approval, plan check or issuance of a building permit.
(B) The assessment of impact fees shall be in writing and shall be valid for a period of four years.
(C) Notwithstanding the provisions of this section, the assessment of impact fees may be revised based on information provided at the time of issuance of the building permit, or if the number of service units in the specific development increases, provided that such revision shall be limited to the impact fees for the additional service units.
(D) The impact fees administrator, or his/her designee, shall calculate and assess all other impact fees as follows:
(1) Determine the applicable service area;
(2) Determine the applicable land use category;
(3) Verify the number of dwelling units or the amount of gross floor area (whichever is applicable) in the development; and
(4) Multiply the number of dwelling units or the amount of gross floor area, whichever is applicable, by the applicable impact fees from the table in § 14-19-14.
(E) If the assessment occurs at the time of subdivision plat or site plan approval, the assessment may be based on the applicable fee schedule.
(F) If an application proposes a use that does not directly match an existing land use category upon which fees are based, the impact fees administrator shall assign the proposed use to the existing land use category that most closely resembles the proposed use.
(G) When new development for which an application for a building permit has been made includes two or more buildings, structures or other land uses in any combination, including two or more uses within a building or structure, the total impact fee assessment shall be the sum of the fees for each and every building, structure, or use, including each and every use within a building or structure, or an independent fee determination may be conducted.
(H) When a change of use, redevelopment or modification of an existing use or building requires the issuance of a building permit and results in a net increase in gross floor area the impact fee shall be based on the net increase, if the service units are calculated on gross floor area for the new category of land use type. Should a change of use, redevelopment or modification of an existing use or building result in a net decrease in gross floor area or calculated impact fee, no refund or credit for past impact fees paid shall be made or created.
(I) The impact fees administrator shall retain a record of the impact fees assessment. A copy shall be provided to the applicant on the forms prescribed by the city. A notice of impact fees assessment for the site shall be recorded in the appropriate real property title records of the County Clerk; for subdivisions, this notice shall be included on the final plat.