A fee payer is entitled to a refund of an impact fee if the conditions provided for in I.C. 36-7-4-1332(a) exist. An application for a refund must be filed with the Director of the Department of Finance and Records not later than two years after the right to a refund accrues. The town shall issue a refund in part or in full or shall reject the application not later than 30 days after receiving an application for a refund. If the town approves a refund in whole or in part, the town shall pay the amount approved, plus interest from the date on which the impact fee was paid to the date the refund is issued. The interest rate for refunds shall be 5% per year. The Public Works Manager is responsible for accepting or rejecting a refund.
(A) Appeals. If the town rejects the application for a refund or approves a partial refund, the fee payer may appeal that rejection to the Board not later than 60 days after the rejection or partial approval. The appeal shall be on a form prescribed by the Board. Upon receipt of an application for appeal, the Board shall immediately provide to the Director Department of Public Works notice of the appeal. The Board shall hold a hearing on all appeals for a refund. This hearing shall be held not later than 45 days after the application for appeal is filed with the Board. After the hearing, the Board shall determine the amount of refund that shall be made to the fee payer from the account established herein. A refund ordered by the Board must include interest from the date the impact fee was paid to the date the refund is issued, at the rate of 5% per annum.
(B) Appeal of Board decision. A party aggrieved by a final decision of the Board regarding a refund may appeal the decision to the Circuit or Superior Courts of Boone County and is entitled to a trial de novo.
(Ord. 2023-23, passed 11-6-2023)