(A) Any impact fee, or portion thereof, collected pursuant to this chapter which has not been expended within ten years from the date of payment, shall be refunded, upon application, to the record owner of the property at the time the refund is paid, or, if the impact fee was paid by another governmental entity, to the governmental entity.
(B) If a refund is due pursuant to division (A), the city shall pro-rate the same by dividing the difference between the amount of expenditures and the amount of the fees collected by the total number of service units actually developed within the service area for the period to determine the refund due per service unit. The refund to the record owner or governmental entity shall be calculated by multiplying the refund due per service unit by the number of service units for the development for which the fee was paid and interest due shall be calculated upon that amount.
(C) Petition for refunds shall be submitted to the Director on a form provided by the city for such purpose. Within one month of the date of receipt of a petition for refund, the Director must provide the petitioner, in writing, with a decision on the refund request, including the reasons for the decision. If a refund is due to the petitioner, the Director shall notify the Finance Director and request that a refund payment be made to the petitioner. The petitioner may appeal the determination to the Council, as set forth in § 153.45.
(Ord. 1293, passed 12-14-99)