10-2-10: FEE PAYER REFUNDS:

   A.   Duty To Refund:

      1.   An Impact Fee shall be refunded to a Fee Payer, or successor in interest, or a property owner in the following circumstances:

         a.   Service is available but never provided;

         b.   A Building Permit or permit for installation of a Manufactured/Mobile Home is denied or abandoned;

         c.   The Fee Payer pays an Impact Fee under protest and a subsequent review of the fee paid or the completion of an individual assessment determines that the fee paid exceeded the Proportionate Share to which the County was entitled to receive;

         d.   The County has collected an Impact Fee and the County has failed to Appropriate or expend the collected fees pursuant to section 10-2-10A.2 below; or

         e.   Failure of the County to commence construction or encumber the fund in the County's Development Impact Fee Capital Projects Trust Fund.

      2.   Any Impact Fee paid shall be refunded if the County has failed to commence construction of System Improvements in accordance with this chapter, or to Appropriate funds for such construction, within eight (8) years after the date on which such fee was collected. Any refund due shall be paid to the owner of record of the parcel for which the Impact Fee was paid. The County may hold the Impact Fees for longer than eight (8) years but in no event longer than eleven (11) years from the date collected if the County identifies in writing: (a) a reasonable cause why the fees should be held longer than eight (8) years; and (b) an anticipated date by which the fees will be expended. If the County complies with the previous sentence, then any Impact Fees so identified shall be refunded to the Fee Payer if the County has failed to commence construction of System Improvements in accordance with the written notice or to Appropriate funds for such construction on or before the date identified in such writing.

      3.   After an Impact Fee has been paid pursuant to this chapter and after a certificate of occupancy has been issued by the County, no refund of any part of such fee shall be made if the Project for which the fee was paid is later demolished, destroyed, or is altered, reconstructed, or reconfigured so as to reduce the size of the Project or the number of units in the Project.

      4.   Each refund shall include a refund of interest at one-half (1/2) the legal rate provided for in Idaho Code § 28-22-104 from the date on which the fee was originally paid.

   B.   Process: The County shall make a determination of whether a refund is due within thirty (30) days after receipt of a written request for a refund from the Fee Payer, successor in interest, or an owner of record of the property for which the fee was paid. When the right to a refund exists, the County shall send the refund within ninety (90) days after the County determines that a refund is due.

(Ord. 995, 4-9-2025)