(1) Duty to Refund:
A. An Impact Fee shall be refunded to a Fee Payer, or successor in interest, in the circumstances: where the 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 an Impact Fee under protest and the subsequent review by the Administrator or appellate determination of the fee paid or the completion of an individual assessment either grants or partially grants the protest.
D. The Impact Fee is collected and the Impact Fee was not appropriated or expended pursuant to the Act.
(2) Any Impact Fee paid shall be refunded if the System Improvements in accordance with this chapter have not commenced construction, or funds appropriated for such construction, within eight (8) years after the date on which such fee was collected. Any refund due shall be paid to the owner of record of the parcel for which the Impact Fee was paid. Impact Fees may be held for longer than eight (8) years but in no event longer than eleven (11) years from the date collected if it is identified 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. In this event the Impact Fees so identified shall be refunded in accordance with the written statement if construction has not commenced, or funds are not appropriated for such construction, on or before the date identified in such writing.
(3) After an 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.
(5) Process: The Impact Fee Administrator 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 refund shall be made within ninety (90) days after the determination that a refund is due.
(Ord. 22-014, 7-20-2022)