If a building permit or a manufactured home permit expires without commencement of construction, the fees have not been spent or encumbered, and no impact has resulted, then the fee payer shall be entitled to a refund, with interest at the rate the city received on the monies per annum, of the impact fee paid as a condition for its issuance, except that the city shall retain ten percent (10%) of the fee to offset a portion of the cost of collection and refund. The fee payer must submit an application for such a refund to the city within thirty (30) days of the expiration of the permit. Except as provided in Utah Code Annotated 11-36-302(b), any funds not expended or encumbered by the end of the calendar quarter immediately following six (6) years from the date the impact fee was paid shall, upon application of the current landowner, be returned to such landowner with interest at the rate the city received on the monies per annum; provided, that the landowner submits an application for a refund to the city within one hundred eighty (180) days of the expiration of the six (6) year period. (Ord. 09-2, 4-14-2009, eff. 4-15-2009)