The City shall refund development impact fees upon request as set forth below:
A. Erroneous Payment: If a fee payer has paid an impact fee erroneously, the fee payer shall be entitled to a refund of the fee paid with interest.
B. Payment Under Protest: If a fee payer has paid an impact under protest in which a subsequent review of the payment or individual assessment concludes that the fee exceeded the proportionate share to which the City was entitled, the property owner of record shall be entitled to a refund of the fee paid with interest. Only upon written authorization from the property owner may the refund be issued to another designated party, if the developer or fee payer is not the property owner.
C. Nonoccurrence Of Development: If a fee payer has paid an impact fee and has obtained a building permit or any other permit for a development or extension thereto, and the permit or extension for which the fee was paid later expires without the possibility of further extension, and the development activity for which the fee was imposed did not occur and no impact was resulted, then the property owner of record shall be entitled to a refund of the fee paid, with interest. Only upon written authorization from the property owner may the refund be issued to another designated party, if the developer or fee payer is not the property owner.
D. Failure Of City To Appropriate And Expend: If the City, after collecting the fee when service is not available, fails to appropriate and expend the collected development impact fee pursuant to Idaho Code section 67-8210(4) or this chapter, the following shall apply:
1. The monies eligible for refund shall be deposited into a refund trust account. The funds shall not be spent.
2. To expedite the refund process and reduce the associated administrative costs, monies eligible for refund shall be aggregated into ninety (90) day blocks. For the purpose of eligibility for refund, money shall be deemed spent in the order in which it was deposited into the appropriate trust fund FIFO.
3. The City will send by certified mail to the current owner of each affected property as disclosed by the most current Property Tax roll maintained by the Ada County Assessor's Office.
E. Interest: Interest shall be paid at one-half (1/2) the legal rate as set forth in Idaho Code section 28-22-104 from the date on which the fee was paid. (Ord. 43-16, 12-13-2016, eff. 1-1-2017)