When a developer or his or her predecessor in title or interest has constructed system improvements of the same category as a City capital improvement, or contributed or dedicated land or money toward the completion of system improvements of the same category as a City capital improvement, and the City has accepted such construction, contribution or dedication, the City shall issue a credit against the development impact fees otherwise due for the same City capital improvements in connection with the proposed development as set forth in this 9-5-9. Credit shall be issued regardless of whether the contribution or dedication to system improvements was required by the City as a condition of development approval or was offered by the developer and accepted by the City in writing, and regardless of whether the contribution or dedication was contributed by the developer or by a local improvement district controlled by the developer. (Ord. 2021-03, 3-22-2021)