3-6-10: ASSESSMENT AND COLLECTION:
   A.   The Impact Fees Administrator or his/her designee shall calculate and assess the impact fees at the earliest possible time.
      1.   For land that was platted or replatted prior to or after the effective date or for development that occurs on existing lots of record, the impact fees shall be assessed at the time of issuance of a building or zoning permit.
   B.   The assessment of impact fees shall be in writing and shall be paid when obtaining a building or zoning permit. If construction has not commenced thus necessitating a new building or zoning permit, the assessment of impact fees shall again be made using the earlier impact fee payment as a credit.
   C.   Notwithstanding the provisions of this section, the assessment of impact fees may be revised.
   D.   The Impact Fees Administrator, or his/her designee, shall calculate and assess all impact fees as follows:
      1.   Determine the applicable service area;
      2.   Determine the applicable land use category;
      3.   Determine the applicable fee from the fee schedule.
   E.   If an application proposes a use that does not directly match an existing land use category upon which fees are based, the impact fees administrator shall assign the proposed use to the existing land use category that most closely resembles the proposed use.
   F.   When new development for which an application for a building or zoning permit has been made includes two or more buildings, structures or other land uses in any combination, including two or more uses within a building or structure, the total impact fee assessment shall be the sum of the fees for each and every building, structure, or use, including each and every use within a building or structure.
   G.   When a change of use, plat or replat, redevelopment or modification of an existing use or building requires the issuance of a building or zoning permit, the impact fee shall be based on the difference between the impact fee calculated for the previous use and the impact fee calculated for the proposed use. Should a redevelopment or modification of an existing use or building that requires the issuance of a building or zoning permit but does not involve a change in use result in a net increase in gross floor area, the impact fee shall be based on the net increase, if the service units are calculated on gross floor area. Should a change of use, redevelopment or modification of an existing use or building result in a net decrease in gross floor area or calculated impact fee, no refund or credit for past impact fees paid shall be made or created.
   H.   In addition to the cost of new or expanded system improvements needed to serve new development, the impact fee shall also include the proportionate cost of existing system improvements, but only to the extent that such public facilities have excess capacity and new development as well as existing development will be served by such facilities.
   I.   The impact fees administrator shall retain a record of the impact fees assessment. A copy shall be provided to the applicant on the forms prescribed by the city. A notice of impact fees assessment for the site may be recorded or filed in the appropriate real property title records of the county clerk.
   J.   The impact fees shall be due and payable at the time of issuance of a building or zoning permit. Impact fees for mobile homes shall be collected at the time of issuance of building or zoning permit or zoning approval. (Ord. 299-06-07, 4-24-2007, eff. 5-24-2007)