Impact fees shall be assessed and calculated according to the terms of the current applicable capital facilities plan and impact fee calculation study approved by the council by resolution and as adjusted and allocated by said council provided that:
Existing lots that have not been assessed impact fees in the past at platting, to which impact fees are now assessed, shall be deemed due and assessed in connection with the approval of the building permit.
Where impact fees have been paid at platting in the past to any part or category of impact fees, applicants for building permit for new construction involving new impact to the systems shall be given credit for any prior impact fee paid at platting against the fee otherwise due at the approval of the building permit. (Ord. 2013-15)