(A) A system development charge shall be imposed when a change of use of a parcel or structure occurs, but credit shall be given for the computed system development charge to the extent that prior structures existed and services were established on or before the effective date of this subchapter. The credit so computed shall not exceed the calculated system development charge. No refund shall be made on account of the credit.
(B) A credit shall also be given for construction of a qualified public improvement, upon acceptance by the city of that public improvement. The credit shall be only for the improvement fee charged for the type of improvement being constructed, and may be granted only for the cost of that portion of the improvement that exceeds the city’s minimum standard facility size or capacity needed to serve that particular development project or property. The applicant shall have the burden of demonstrating that a particular improvement qualifies for credit under this section.
(C) The city may deny a credit if it demonstrates that the application is not for a qualified public improvement, as defined in this subchapter, or by showing that the improvement for which credit is sought is not included in the plan adopted pursuant to § 50.008.
(D) When the construction of a qualified public improvement gives rise to a credit amount greater than the improvement fee that would otherwise be levied against the project receiving development approval, the excess credit may be applied against improvement fees that accrue in subsequent phases of the original development project. However, this section shall not prohibit the city from providing a greater credit, establishing a system providing for the transferability of credits, providing a credit for a capital improvement not identified in the plan adopted pursuant to § 50.008, or from providing a share of the cost of the improvement by other means, if the city so chooses.
(E) Credit shall be used within ten years from the date the credit is given.
(Ord. 500, passed 4-10-2006)