(A) Development impact fee accounts. A development impact fee account shall be established
by the county for each category of public facilities for which development impact fees are imposed. Such account shall clearly identify the category, account, or fund for which the development impact fee has been imposed. All development impact fees collected by the county or a municipality shall be deposited into the appropriate development impact fee account or subaccount, which shall be interest bearing. All interest earned on monies deposited to such account shall be credited to and shall be considered funds of the account. The funds of each such account shall be capable of being accounted for separately from all other county funds, over time. The county shall establish and implement necessary accounting controls to ensure that the development impact fee funds are properly deposited, accounted for, and appropriated in accordance with this chapter, and any other applicable legal requirements.
(B) Appropriation of development impact fee funds.
(1) In general. Development impact fee funds may be appropriated for public facilities, for public facility expenditures as defined in § 1-22-2 hereof, and for the payment of principal, interest and other financing costs on contracts, bonds, notes or other obligations issued by or on behalf of the county or other applicable local governmental entities to finance such public facilities and public facility expenditures. All appropriations from development impact fee accounts shall be documented by the Finance Division.
(2) Restrictions on appropriations. Development impact fees shall be appropriated only for the particular category of public facilities for which they were imposed, calculated and collected.
(C) Procedure for appropriation of development impact fee funds.
(1) The Director of Finance shall each year identify public facility projects anticipated to be funded in whole or in part with development impact fees. The public facilities so identified shall be based upon such information as may be relevant and may be part of the county’s annual budget and capital improvements programming process.
(2) All such identification of public facility projects shall be consistent with the provisions of this chapter or other applicable legal requirements and any guidelines adopted by the county.
(3) The county may include development impact fee-funded public facilities in the county’s annual budget and capital improvements program. Before including these public facilities in the budget and capital improvements program, the county shall consider the nature of the facility, the location of the public facility, the capacity to be added by the public facility, the service area of the public facility, the need/ demand for the public facility, and the anticipated timing of completion of the public facility.
(4) The county may authorize development impact fee-funded public facilities at such other times as may be deemed necessary and appropriate by the county governing body.
(5) The County Executive shall verify that adequate development impact fee funds are or will be available from the appropriate development impact fee account for the particular public facility.
(D) Refunds.
(1) Eligibility for refund.
(a) Expiration or revocation of building permit/zoning certificate. An applicant who has paid a development impact fee for a new development for which the necessary building permit/zoning certificate has expired or for which the building permit/zoning certificate has been revoked before construction shall be eligible to apply for a refund of development impact fees paid on a form provided by the county for such purposes.
(b) Abandonment of development after initiation of construction. An applicant who has paid a development impact fee for a new development for which a building permit/zoning certificate has been issued and pursuant to which construction has been initiated, but which construction is abandoned before completion and issuance of a certificate of occupancy shall not be eligible for a refund unless the uncompleted building is completely demolished.
(c) Administrative fee. A 2% administrative fee, not to exceed $500, shall be deducted from the amount of any refund granted and shall be retained by the county to defray the administrative expenses associated with the processing of a refund application.
(2) Except as provided in subsections (D)(1)(a) and (b) hereof, refunds shall be made only to the current owner of property on which the new development was proposed or occurred.
(3) Applications for a refund shall be made on a form provided by the county for such purposes and shall include all information required in subsection (D)(4) hereof, as appropriate. Upon receipt of a complete application for a refund, the Director shall review the application and documentary evidence submitted by the applicant as well as such other information and evidence as may be deemed relevant and make a determination as to whether a refund is due. Refunds by direct payment shall be made following an affirmative determination by the Director.
(4) Applications for refunds due to abandonment of a new development beforecompletion or due to expiration or revocation of a building permit/zoning certificate shall be made on forms provided by the Director and shall be made within 60 days following expiration or revocation of the building permit/zoning certificate. The applicant shall submit:
(a) Evidence that the applicant is the property owner or the duly designated agent of the property owner;
(b) The amount of the development impact fees paid by public facilities category and receipts evidencing such payments; and
(c) Documentation evidencing the expiration or revocation of the building permit/zoning certificate before construction or approval of demolition of the structure pursuant to a valid county-issued demolition permit.
(d) Failure to apply for a refund within 60 days following expiration or revocation of the building permit/zoning certificate or demolition of the structure shall constitute a waiver of entitlement to a refund. No interest shall be paid by the county in calculating the amount of the refunds.
(5) The county may, at its option, make refunds of development impact fees by direct payment, by offsetting such refunds against other development impact fees due for the same category of public facilities for new development on the same property, or by other means subject to agreement with the property owner.
(Ord. 00-30-272, 12-21-2000; Ord. 14-07-662, 6-17-2014; Ord. 14-23-678, 11-13-2014; Bill. No. 21-12, 12-21-2021)