Any funds not expended or encumbered by the end of the calendar quarter immediately following ten (10) years from the date the water or sewer facilities impact fee was paid shall, upon application of the then current landowner, be returned to such landowner; provided, that the landowner submits an application for a refund to the city clerk within one hundred eighty (180) days of the expiration of the ten (10) year period. (Ord. 660, 3-12-1996)