(a) Impact Fee Accounting. The Fiscal Officer must establish an impact fee fund and all Impact Fees collected by the Village must be deposited into such impact fee fund. All interest earned on monies deposited into the impact fee fund must be credited to that fund. The monies of such impact fee fund must be accounted for separately from all other Village funds. The Fiscal Officer must establish and implement necessary accounting controls to ensure the impact fee fund is properly deposited, accounted for, and appropriated in accordance with this chapter and other
applicable legal requirements.
(b) Use of Impact Fee Funds.
(1) Generally. All appropriations from impact fee funds must be approved by Village Council and detailed on a form provided for such purposes and filed with the Village Administrator.
(2) Use of funds. Impact fee funds may be used only for
A. Public facility expenditures;
B. The payment of principal, interest, and other financing costs on contracts, bonds, notes, or other obligations issued by, or on behalf of, the Village to finance public facilities;
C. Financing of refunds;
D. Financing of reimbursements; or
E. Financing the costs of updating this chapter.
(3) Report. Prior to appropriating impact fee funds, the Village Administrator must generate a written report which demonstrates such funds are being used to finance public facility capacity that provides or will provide benefits to new development that are roughly proportionate to the impact of that development. The report must be consistent with the methodology report. The written report must be presented to and accepted by Village Council.
(4) Restrictions on use. Impact Fees may not be appropriated for repair or maintenance of public facilities, or for operational or personnel expenses associated with the provision of public facilities. Additionally, Impact Fees must be appropriated:
A. For the particular public facility for which they were imposed, calculated, and collected; and
B. Within six (6) years of the beginning of the Village's fiscal year immediately succeeding the date of collection, unless such time period is extended as provided in paragraph (b)(5), below.
(5) Appropriation of impact fee funds beyond six (6) years of collection. Notwithstanding anything to the contrary, impact fee funds may be appropriated beyond six (6) years from the beginning of the Village's fiscal year immediately succeeding the date of collection, if the appropriation is for a public facility that requires more than six years to plan, design, and construct. The Village must document compliance with the provisions of this paragraph.
(c) Procedure for Appropriation of Impact Fee Funds.
(1) Each year, Village Council must identify public facility capacity anticipated to be funded, in whole or in part, with Impact Fees. Public facility expenditures must be consistent with the methodology report, the capital improvement plan, the comprehensive plan, and the annual review and such other information as may be relevant to ensure compliance with this chapter.
(2) Village Council may include public facilities funded with Impact Fees in the Village's annual budget or capital improvements plan. If included, the description of the public facility must specify the nature of the public facility, the location of the public facility, the capacity to be added and/or funded by the appropriation, the service area of the public facility, the need/demand for the public facility, and the anticipated timing of completion of the public facility.
(3) Consistent with the provisions of this chapter, Village Council may authorize public facilities expenditures at such other times as it deems necessary.
(4) Village Council must verify that adequate impact fee funds are or will be available for the particular public facility capacity.
(5) Because Impact Fees must be used in a location or manner that would provide benefit to the development supplying the funds, Impact Fees must be used in the order in which they were received related to that New Development.
(d) Refunds.
(1) Eligibility.
A. Expiration or revocation of zoning permit. An applicant who has paid an Impact Fee for which construction has not begun, and the necessary zoning permit has expired or has been revoked, may apply for a refund. The refund application must be made on a form provided by the Village.
B. Failure of Village to appropriate Impact Fees within time limit. An applicant may apply for a refund of Impact Fees if the Village failed to appropriate the Impact Fees collected from the applicant within the time limit established in subsection (b)(4)(B) above unless such time period is extended as provided in subsection (b)(5) above. The refund application must be made on a form provided by the Village.
C. Abandonment of new development. An applicant, who paid an Impact Fee for which a zoning permit has been issued and pursuant to which construction has been initiated but abandoned prior to issuance of a certificate of occupancy, is eligible for a refund if the uncompleted building is completely demolished and the site is returned to the same or similar condition as before construction began.
(2) Administrative fee. The Village may deduct a five hundred dollar ($500.00) administrative fee from the amount of any refund granted and retain the administrative fee to defray the administrative expenses associated with processing a refund application.
(3) Processing of applications for a refund.
A. Application made to the Village Administrator. Applications for a refund must be made on a form provided by the Village. Upon receipt of a complete refund application, the Village Administrator must review the application and documentary evidence submitted by the applicant, as well as such other information and evidence as may be deemed relevant and must forward a report as to whether a refund is due based on the provisions of this chapter to Village Council.
B. Village Council. Based on the report of the Village Administrator, the provisions of this chapter, and the methodology report, Village Council must make a final decision to approve, approve with conditions, or deny the proposed refund.
C. Appeals. Appeals from the final decision of Village Council shall be made to the Court of Common Pleas of Pickaway County. The filing of an appeal does not stay the imposition or the collection of the Impact Fee as calculated by the Village Administrator unless a cash bond or other sufficient surety has been provided to the Fiscal Officer. The Fiscal Officer shall hold the bond or surety pending outcome of all available appeals. If the appeal is accompanied by a cash bond or other sufficient surety, in an amount equal to the Impact Fee calculated to be due, a zoning permit may be issued pending resolution of the final appeal.
(4) Refund because of expiration or revocation. Applications for refunds due to expiration or revocation of a zoning permit must be made on a form provided by the Village and made within sixty (60) days following expiration or revocation of the zoning permit. In order for the refund application to be deemed complete, the applicant must submit: (a) evidence the person or entity applying for the refund was the initial applicant who paid the fee, or the authorized agent of the initial applicant; (b) the amount of the Impact Fees paid; and (c) documentation evidencing the expiration or revocation of the zoning permit. Failure to apply for a refund within sixty (60) days following expiration or revocation of the zoning permit constitutes a complete and full waiver of entitlement to any refund. No interest will be paid by the Village when calculating the amount of a refund pursuant to this paragraph.
(5) Refund because of the Village's failure to timely appropriate. Applications for refunds due to the failure of the Village to timely appropriate Impact Fees must be made on a form provided by the Village and made within one year following the expiration of such time limit. In order for the refund application to be deemed complete, the applicant must submit: (a) evidence the applicant is the current property owner or the authorized agent of the current property owner and (b) the amount of the Impact Fees paid; and (c) description and documentation of the Village's failure to appropriate impact fee funds pursuant to subsection (b)(2) above. Interest must be paid by the Village in calculating the amount of the refunds pursuant to this section.
(6) Refund because of abandonment. Applications for refunds due to abandonment of a new development prior to completion must be on a form provided by the Village. Failure to apply for a refund within sixty (60) days following demolition of the structure constitutes a waiver of entitlement to a refund. No interest will be paid by the Village in calculating the amount of the refund pursuant to this paragraph. The application must include: (a) evidence the person applying for the refund is the initial applicant who paid the fee, or the authorized agent of the initial applicant; (b) the amount of the Impact Fees paid; and (c) documentation evidencing the demolition of the building partially constructed pursuant to payment of the impact fees to be refunded. (Ord. 2022-23. Passed 12-19-23.)