9-2-10: EXEMPTIONS:
   A.   The following may be exempted from payment of the impact fee:
      1.   Alterations or expansion of an existing building where no additional residential dwelling units are created and where the use is not changed.
      2.   The construction of accessory buildings or structures where no additional residential dwelling units are created and where the use is not changed.
      3.   The replacement of a destroyed or partially destroyed building or structure with a new building or structure of the same size and use.
      4.   The installation of a replacement mobile or manufactured home on a lot or other such site when an impact fee for such mobile or manufactured home site has previously been paid pursuant to this chapter.
      5.   The construction of buildings by a government agency or other development activities such as low income housing with a broad public purpose as determined by the city. In the event that an exemption is granted, the city council shall establish the source of funding to pay for the impact of the development activity.
   B.   The city may allow a credit against impact fees for any dedication of land for, improvement to, or new construction of, any system improvements provided by the developer if the facilities are identified in the capital facilities plan, are required by the local political subdivision as a condition of approving the development activity.
   C.   Any claim of exemption must be made no later than the time of application for a building permit. Any claim not so made shall be deemed waived.
   D.   Special exceptions, waivers or credits may be granted, at the sole discretion of the city council to respond to unusual circumstances in specific cases and to ensure that the impact fees are imposed fairly. (Ord. 09-2, 4-14-2009, eff. 4-15-2009)