Chapter 3.80
DEVELOPMENT IMPACT FEES

Sections:

3.80.010    Authority and purpose.

3.80.020    Findings.

3.80.030    Definitions.

3.80.040    Administration.

3.80.050    Impact fee imposition.

3.80.060    Development service areas established.

3.80.070    Traffic impact fee formula.

3.80.080    Park impact fee formula.

3.80.090    Fire district impact fee formula.

3.80.100    School impact fee formula.

3.80.110    Resolution.

3.80.120    Computation of fees.

3.80.130    Deferral of impact fees for single-family residential construction.

3.80.135    Exemption from traffic impact fees for early learning facilities.

3.80.140    Credits.

3.80.150    Accounting procedures – Reports.

3.80.160    Expenditure of fees.

3.80.170    Refunds.

3.80.180    Impact fee as additional and supplemental requirement.

3.80.190    Reconsideration of impact fees.

3.80.200    Appeals.

3.80.010 Authority and purpose.

This chapter is enacted pursuant to the provisions of Chapter 82.02 RCW, and is intended to accomplish the following purposes:

A. To ensure that adequate facilities are available to serve new growth and development;

B. To promote orderly growth and development by requiring that new development pay a proportionate share of the cost of new facilities needed to serve growth; and

C. To ensure that impact fees are imposed through established procedures and criteria so that specific developments do not pay arbitrary fees or duplicate fees for the same impact. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.020 Findings.

The city council finds and declares that:

A. New residential and nonresidential development causes increased demands on public facilities, including roads and parks;

B. New residential and nonresidential development causes increased demands on emergency services and Whatcom County Fire Protection District No. 21;

C. Projections indicate that new development will continue, and that it will place increasing demands on the city to provide necessary public facilities;

D. The expansion or improvement of public facilities needed to serve new development should be partially financed by requiring that the developments creating the demand pay a proportionate share of the cost of such new facilities; and

E. The imposition of impact fees upon residential and nonresidential development to finance specified public facilities needed to serve such development is in the best interest of the general welfare of the city and its residents, is equitable, does not impose an unfair burden on such development by requiring developers to pay more than their fair or proportionate share of the cost, and is reasonably necessary to provide the necessary public facilities and infrastructure to serve new development as planned for in the comprehensive plan and the capital facilities plan.

F. The Washington State Legislature passed Substitute House Bill 1331 related to the application of impact fees on early learning facilities within the state of Washington. Early learning facilities provide broad public service to the Blaine community by providing childcare for Blaine community members. The city has the authority to exempt early learning facilities from up to 80 percent of impact fees without being required to pay the exempted portion of the fee from public funds other than the impact fee account. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.030 Definitions.

As used in this chapter:

A. “Building permit” means the permit required for new construction and additions pursuant to Chapter 15.04 BMC. The term “building permit” as used herein shall not be deemed to include permits required for the remodeling, rehabilitation, or other improvement to an existing structure, or rebuilding a damaged or destroyed structure, provided there is no increase in the square footage for nonresidential construction or the number of units for residential construction.

B. “Capital facilities plan” means the capital facilities plan element of the city of Blaine comprehensive plan, comprehensive utility system plans adopted by the city council, and capital improvement plans and transportation improvement plans adopted with the city budget.

C. Developer, Development. “Developer” means any person or entity who engages in development. “Development” means any construction or expansion of a building, structure, or use, any change in the use of a building or structure, or any change in the use of land that creates additional demand and need for public facilities.

D. Early Learning Facility. “Early learning facility” is defined consistent with RCW 43.31.565(3) as now enacted or hereafter amended.

E. “Fair market value” means the price in terms of money that a property will bring in a competitive and open market under all conditions of a fair sale, the buyer and seller each prudently knowledgeable, and assuming the price is not affected by undue stimulus, measured at the time of the dedication to the local government.

F. “Impact fee” means the payment of money upon development approval to pay for a proportionate share of the cost of public facilities needed to serve the new development, which is reasonably related to the additional demand and need for public facilities created by the new development, and which is used for facilities which reasonably benefit the new development. “Impact fee” does not include a reasonable permit or application fee. The impact fee hereby imposed may include a traffic impact fee, a parks impact fee, a fire protection facility impact fee, and a school impact fee.

G. “Low-income housing” means single-family or multifamily rental housing, the construction of which is either undertaken by a housing authority operated pursuant to Chapter 35.82 RCW, or financially assisted pursuant to a federal, state or local governmental low-income housing program; provided, however, that the term shall apply only to the number of units within such housing development as are required to be rented to low-income tenants. A “low-income household” means a single person, family, or unrelated persons living together whose adjusted income is less than 80 percent of the median family income, adjusted for household size, for the county in which the project is located, as provided in RCW 43.185A.010(6).

H. “Owner” means the owner of record of real property, although when real property is being purchased under a real estate contract, the purchaser shall be considered the owner of the real property if the contract is recorded.

I. “Project improvements” means site improvements and facilities that are planned and designed to provide service for a particular development project and that are necessary for the use and convenience of the occupants or users of the project, and that are not system improvements. No improvement or facility included in the capital facilities plan approved by the city council shall be considered a project improvement.

J. “Public facilities” means the following capital facilities owned or operated by governmental entities:

1. Public roads and traffic improvements;

2. Public parks;

3. School facilities;

4. Fire protection facilities.

K. “Service area” means a geographical area defined by the city in which a defined set of public facilities provides service to development within the area.

L. “System improvements” means public facilities that are included in the capital facilities plan and are designed to provide service to service areas within the community at large, in contrast to project improvements. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.040 Administration.

For the purposes of this chapter, the administrator shall be the city manager or his/her designee. (Ord. 2996 § 1 (Exh. A), 2023;Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.050 Impact fee imposition.

There is imposed upon all development within the city an impact fee which shall be calculated by adding the impact fee elements, hereinafter provided for, that are applicable to each such new development. The impact fee shall be calculated at the time of building permit application. Impact fees shall be paid prior to issuance of a building permit, unless authorized for deferral pursuant to BMC 3.80.130. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.060 Development service areas established.

Service areas, which may vary by type of public facilities and may include differential cost structures, may be established by ordinance. Such service areas shall be defined so as to ensure that those developments paying impact fees will be reasonably benefited by the new public facilities. Service areas may be designated by consideration of the following factors:

A. The comprehensive plan;

B. Standards for public facilities incorporated in the capital facilities plan;

C. Projections for full development as permitted by land use ordinances and timing of development;

D. The need for, and cost of, unprogrammed capital improvements necessary to support projected development;

E. Such other factors as the city council may deem relevant. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.070 Traffic impact fee formula.

A. The impact fee for traffic shall be based on the following formula:

Total traffic impact fee = (TIF) x (Peak hour trips generated)

B. The following definitions shall be used in the calculation of the total traffic impact fee:

1. “TIF” means traffic impact fee defined in the unified fee schedule.

2. “Per trip cost” means the unit share of the cost of capital improvements to accommodate the planned, or modeled, increase in peak hour demand attributed to a single vehicle trip.

3. “Peak hour trips generated” means the number of anticipated trips generated by a proposed land use or mix of uses over and above those generated by any use being replaced on the development site.

a. “P.M. peak hour trips generated” are calculated for the most appropriate land use identified in the ITE Trip Generation Manual using the following methodology:

i. The “P.M. Peak Hour Generator – Weekday” table shall be used. For example, trips per 1,000 square feet shall be used, not trips per employee; number of units or rooms shall be used, not occupied rooms or employees.

ii. The data calculation, either average rate or equation, most representative of the proposed land use shall be used.

iii. Pass-by trip adjustments may be considered in the trip calculation.

iv. Land uses that generate peak rates outside of the weekday P.M. peak hour, such as schools and churches, shall be evaluated for their highest off peak impact as determined by the public works director.

C. The calculation for the “per trip cost” shall be based on the following formula:

(Cost of improvements – Estimated grant and city revenue credit) x (Adjustment factor)

(Modeled increase in PH trips)

D. The following definitions shall be used in the calculation of the traffic impact fee:

1. “Cost of improvements” means the estimated cost of eligible traffic improvements over a six-year period based on projects identified in the six-year transportation improvement program.

2. “Adjustment factor” is a factor estimating the cost proportionately attributable to growth.

3. “Estimated grant and city revenue credit” means the estimated funds identified to be available for capital project implementation from other sources.

4. “Modeled increase in PH trips” means the calculation of the increase in peak hour trips over

six years as predicted by the traffic model. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.080 Park impact fee formula.

A. The park impact fee shall be based on the following formula:

Total park impact fee = (PIF) x (Number of dwelling units)

B. The following definitions shall be used in the calculation of the total park impact fee:

1. “PIF” means the park impact fee defined in the unified fee schedule.

2. “Number of dwelling units” means the total number of complete dwelling units included in a building permit, as determined by the building official.

C. The impact fee for parks, as listed in the unified fee schedule, shall be calculated using the following formula:

(Cost of improvements – Estimated grant credit) x Adjustment factor

Total number of housing units

1. “Cost of improvements” means the estimated construction cost of the park improvements in the currently adopted six-year capital improvement plan.

2. “Estimated grant credit” means the total amount of anticipated grant funding in the currently adopted six-year capital improvement plan.

3. “Adjustment factor” is the percentage of the park improvements which will be funded by impact fees.

4. “Total number of housing units” means the total number of housing units projected to be built in the six-year period as defined in the comprehensive plan covered by the adopted capital facilities plan. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.090 Fire district impact fee formula.

The fire district impact fee shall be based on a capital facilities plan developed by the district and approved by the fire district board, and then adopted by reference by the city of Blaine as part of the capital facilities element of the comprehensive plan for the purpose of establishing the fee program. The impact fee formula shall account for future revenues the district will receive from the development in the fee calculation.

Any impact fee imposed shall be reasonably related to the impact caused by the development and shall not exceed a proportionate share of the cost of system improvements that are reasonably related to the development. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.100 School impact fee formula.

(Reserved). (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.110 Resolution.

The city council shall from time to time adopt a resolution or resolutions establishing the monetary amount of each impact fee element by using the formulas established by this chapter. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.120 Computation of fees.

A. The administrator shall compute the total impact fee for nonresidential development by applying the impact fee formulas set forth in BMC 3.80.070, subtracting credits granted under BMC 3.80.140 from each as applicable and totaling the results.

B. The administrator shall compute the total impact fee for each residential dwelling unit by applying the impact fee formulas, set forth in BMC 3.80.070 through 3.80.090, subtracting credits granted under BMC 3.80.140 from each as applicable, and totaling the results.

C. If the development for which approval is sought contains a mix of residential and nonresidential uses, the impact fee shall be separately calculated for each type of use using the methods set forth in subsections (A) and (B) of this section and the results added to obtain the total impact fee.

D. Upon application by the developer of any particular development activity, the administrator may consider studies and data submitted by the developer and, if warranted, may adjust the amount of the impact fee based upon circumstances unique to the development that result in an impact fee calculation which does not accurately reflect traffic, park, fire protection facility or school impacts. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.130 Deferral of impact fees for single-family residential construction.

The purpose of this chapter is to comply with the requirements of RCW 82.02.050, as amended by ESB 5923, Chapter 241, Laws of 2015, to provide an impact fee deferral process for single-family residential construction, in order to promote economic recovery in the construction industry.

A. Applicability for deferral of impact fees shall be as follows:

1. The provisions of this chapter shall apply to all impact fees established and adopted by the city pursuant to Chapter 82.02 RCW, including transportation, park and fire district impact fees assessed under this chapter.

2. Subject to the limitations imposed in subsection (C) of this section, the provisions of this chapter shall apply to all building permit applications for single-family detached and single-family attached residential construction. For the purposes of this chapter, an “applicant” includes an entity that controls the named applicant, is controlled by the named applicant, or is under common control with the named applicant.

B. Deferral of impact fees shall be subject to the following process:

1. Deferral Request Authorized. Applicants for single-family attached or single-family detached residential building permits may request to defer payment of required impact fees until such time as occupancy of the building, as approved by the city building official. The request shall be granted so long as the requirements of this chapter are satisfied.

2. Method of Request. A request for impact fee deferral shall be declared at the time of building permit application in writing on forms provided by the city. Any request for impact fee deferral must be accompanied by an administrative fee in an amount equal to 10 percent of the total requested deferral amount.

3. Deferral Term. The term of an impact fee deferral granted under this chapter may not exceed 18 months from the date the building permit is issued (“deferral term”). If the condition triggering payment of the deferred impact fees does not occur prior to the expiration of the deferral term, then full payment of the impact fees shall be due on the last date of the deferral term and action on the project, such as inspection by the city, shall cease until payment is made.

4. Applicant’s Duty to Record Lien. An applicant requesting a deferral under this chapter must grant and record a deferred impact fee lien, in an amount equal to the deferred impact fees as determined under this chapter, against the property in favor of the city in accordance with the requirements of RCW 82.02.050(3)(c). The applicant is solely responsible for costs associated with recording the lien.

5. Satisfaction of Lien. Upon receipt of final payment of all deferred impact fees for the property, the city shall execute a release of deferred impact fee lien for the property. The property owner at the time of the release is responsible, at his or her own expense, for recording the lien release.

C. Limitation on Deferrals. The deferral entitlements allowed under this chapter shall be limited to the first 20 single-family residential construction building permits per applicant, as identified by contractor registration number or other unique identification number, per year. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018)

3.80.135 Exemption from traffic impact fees for early learning facilities.

An early learning facility is exempt from paying 80 percent of the required traffic impact fee; provided, that when a facility or development has more than one use, the exemption will apply only to that portion that is developed as an early learning facility. (Ord. 2996 § 1 (Exh. A), 2023)

3.80.140 Credits.

A. Credit Available. After the effective date of the ordinance codified in this chapter, credit against the amount of the impact fees for new developer dedications of land for planned facilities or construction of planned facilities, or improvements to planned facilities, shall be governed by this section. As provided in RCW 82.02.060(4), an impact fee credit shall be granted for the value of any dedication of land for, improvements to, or construction of any facilities identified in the capital facilities plan which would have been financed through impact fees and that are required by the city as a condition of approval for the development. Credit eligibility and the credit amount for a particular improvement or facility shall be determined as set forth in the provisions of this chapter, as now or hereafter amended. Credits shall be specific to the type of improvements or dedication made, such that the dedications of land for construction of or improvements to parks, open space, or recreational facilities shall be applicable only to credits towards the parks impact fee; and dedications of land for construction of or improvements to fire protection facilities shall be applicable only to credits towards the fire impact fee and the declarations of land or construction of transportation facilities shall only be applicable to credits toward the transportation impact fee.

B. Credit Determination – Timing. The amount of credit shall be determined by the administrator prior to issuance of a building permit, or upon site plan approval, whichever occurs first.

C. Application for Credit/Determination of Suitability of Land, Improvements, Construction. Applications for credit shall be made to the administrator in writing and shall include an estimate of value of improvements prepared by a professional engineer licensed in the state of Washington. The administrator shall determine whether the land, improvements, and/or the facilities constructed are included within the city’s adopted capital facilities plan. In making a determination, the administrator may consult with other city staff, or such other persons or agencies as the administrator deems necessary. In all cases the administrator shall provide the developer with a written determination.

D. Determination of Credit Amount. Once the city has determined that the land, improvements, and/or construction would be suitable for city purposes as provided in subsection (C) of this section, the administrator shall determine the amount of the credit. The applicant shall be entitled to a credit for a reasonable value of the land, improvements, and/or construction that are made or dedicated, based on the actual cost of improvements and/or construction, or the agreed upon actual predevelopment value of land dedicated. In the event an appraisal is necessary to determine the fair market value of the land dedicated or improvement constructed, an appraiser shall be designated by the city and the full cost of such appraisal shall be paid by the applicant. Upon reaching a determination of the total value of credits available to the applicant, the administrator shall notify the applicant in writing of the determination of the value of the credit. Such notification may be combined with the notification required under subsection (C) of this section. The administrator shall then issue a credit letter for the development in the amount of the determined value.

E. Credit Letters/Administration. After determining the amount of the credit, the administrator shall issue and provide the developer with a document, hereinafter known as a credit letter, setting the dollar amount of the credit, the date of issuance, the reason for the credit, the legal description of property donated, and/or the improvement or construction which was the basis for the credit, and the name and legal description of the development or property to which the credit letter is registered. The developer must sign and date the credit letter, and return such signed credit letter to the administrator for filing in the city’s archives before the credit will be awarded. The failure of the developer to sign, date, and return the credit letter within 60 calendar days shall nullify the credit. The original credit letter shall be kept in the city’s records, and the developer shall be provided a duplicate copy. In the event that the amount of any credit exceeds the amount of the impact fee due, the city shall not financially reimburse the difference to the developer and/or applicant; provided, that any unused credit remaining from the amount stated in the credit letter may be applied as credit against future impact fee assessments in the same development described in the credit letter and in accordance with the provisions of subsection (H) of this section.

F. Low-Income and/or Affordable Housing Credit. A credit of 50 percent of the total impact fees assessed shall be given to housing which meets the requirements of low-income and/or affordable housing; provided, that the applicant has first recorded a concomitant agreement, or other legal binding document that runs with the land, satisfactory to the city attorney, which provides assurance that such low-income and/or affordable housing shall continue to be made available for a minimum period of 15 years from the date that a letter of occupancy is issued for the unit(s). “Affordable housing” shall be defined as residential housing for rental or private individual ownership which, as long as the same is occupied by low-income households, requires payment of monthly housing costs, including utilities other than telephone, of no more than 30 percent of the family’s income. When a mix of affordable units is provided in a development, the credit shall only apply to that proportionate percentage of the units which are designated as low-income and/or affordable. Credit letters shall not be issued for credits granted under this provision.

G. Use of credit impact fee credits may be used to offset future impact fee assessments on the property described in the credit letter. The administration and application of the credit letters shall be as described in subsection (E) of this section. The application of any credit letter shall be specific to the type of improvement for which the credit was originally issued. To apply the credit to future development on the property, the credit holder shall provide the building permit applicant a letter authorizing the use of credit including the amount authorized and the type of credit to be applied. The letter shall accompany the building permit application. Prior to reducing the impact fee assessment for that building permit by the amount of credit set forth in the authorizing letter, the city shall verify that the credit holder has signed the letter and shall verify the availability of credit of the type authorized. Upon verification, the city shall then debit the credit account of the property by the amount of credit applied. The amount of credit applied shall not exceed the amount of the impact fee assessment and no credit refund payment shall be made to any person except as may be provided in BMC 3.80.180.

H. Transfer of Credit/Partial Use of Credit. Impact fee credits apply only to the development for which they were issued. Credit letters may not be transferred or sold to third parties by the credit holder, except that impact fee credits may transfer with the sale of the development or portion thereof to which they apply. In the event the development or a portion is being sold or otherwise transferred, the credit holder may apply to the administrator to transfer the entire remaining credit or portion thereof to the successor in interest in the development or portion thereof to be effective at the time the property interest is transferred. In the event of the transfer of all or a portion of the impact fee credits, new credit letters shall be issued in the manner set forth in subsection (E) of this section to each party in interest who shall then become a credit holder. In addition to the information required in subsection (E) of this section, each such credit letter issued as a transfer shall describe the portion of the original development to which the credit letter applies. Only the credit holder who is reflected on the city’s registration system may authorize the use of credit on the property described in the credit letter, and only the credit holder is authorized to issue the credit authorization letter identified in subsection (G) of this section.

I. Limitation on Utilization of Credits. Utilization of credit against payment of impact fees must in all cases be made prior to payment of the impact fee. No reimbursement of impact fees will be made for credit not utilized at the time the impact fee was due. In no event shall the city be under any obligation to advise any applicant for a building permit or other development approval of the existence or possible existence of the availability of credits. The burden of investigating and determining if credits may be available shall rest solely with such applicant. Credit utilized shall never exceed the amount of the impact fee due.

J. Credit for Previously Constructed and Dedicated Public Facilities. Credits for previous construction of facilities and/or dedication of land completed within the last 10 years may be applied toward required impact fees for current development. In order to be eligible for credit under this section, the applicant must be the party responsible for construction of the previous improvements and/or land dedication.

Applications for credit under this provision shall be made to the administrator who shall recommend the type and amount of credit and may adjust impact fees for any current project accordingly. Applications for impact fee credit under this section shall include a statement describing the request together with a list of previously dedicated lands and constructed improvements for which credit is being requested. Separate applications shall be made for each type of impact fee credit being requested, i.e., fire, parks, roads.

The administrator shall use the following procedure to determine the amount of credit:

1. The administrator shall review the applicant’s request and determine the current asset value of the improvement and/or lands dedicated. In determining the current asset value, the administrator may rely on information provided by the applicant or any other information available including assessor’s records. In the event an appraisal is necessary to determine the fair market value of the land dedicated or improvements constructed, an appraiser shall be designated by the city and the full cost of the appraisal shall be paid by the applicant. The administrator shall also evaluate the direct and indirect benefit of the previously made land dedications and/or improvements to the general public beyond the direct benefit to the current project. At the conclusion of the review and evaluation process, the administrator shall place a value on the dedication(s) and/or improvement(s). This value shall be the asset credit value and shall be used to calculate the credit.

2. The actual amount of the impact fee credit for previous dedications and/or constructed improvements shall be calculated as follows:

a. The impact fee for existing development including residential and commercial property within the project shall be calculated by applying the most recently adopted impact fee calculation formula.

b. The impact fee calculated in the previous step shall be subtracted from the asset credit value figure determined in subsection (J)(1) of this section. The result is the impact fee credit for the previously constructed improvements.

If the impact fee credit calculated in this subsection (J)(2)(b) is a negative dollar amount, the development is not eligible for an impact fee credit for previously constructed or dedicated public facilities. If the result of the impact fee calculation is a positive dollar amount, that figure is the dollar amount of the impact fee credit for previously constructed or dedicated public facilities.

3. After the amount of credit has been determined, the administrator shall issue a credit letter to the applicant as provided in subsection (E) of this section.

K. Administrative Fees. The city shall levy a fee equal to one percent of the total credit to cover costs incurred by the city in administering these provisions.

L. Appeals. Determination made by the administrator pursuant to this section shall be subject to the appeals procedures set forth in BMC 3.80.200.

M. Expiration of Credits. Credits shall expire and credit letters shall become null and void 10 years from the date of issuance of the original credit letter by the administrator. Transfer of credits or partial use of credits which may involve reissuance of credit letters shall in no event extend the expiration date of those credits beyond the expiration date of the original letter. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.150 Accounting procedures – Reports.

A. All impact fees collected shall be deposited in the applicable account in the capital projects fund. The finance director shall establish separate designated reserve accounts for public roads and traffic improvements, parks, and emergency services and shall maintain records for each such account. All interest earned by the fund shall be allocated to the separate designated reserve accounts in the same proportion that the balance of each reserve account bears to the total fund balance. All interest shall be retained in the account and expended for the purposes for which the impact fees were imposed. Interest earned on fire district impact fees shall be returned to the Whatcom County Fire Protection District No. 21, pursuant to a memorandum of agreement.

B. The finance director shall provide periodic reporting on impact fee funds. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.160 Expenditure of fees.

Impact fees for system developments shall be expended only in conformance with the capital facilities plan. Impact fees shall be expended or encumbered for a permissible use within 10 years of collection, unless there exists an extraordinary and compelling reason for the fees to be held longer than 10 years. Such extraordinary or compelling reasons shall be identified in written findings by the city council. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.170 Refunds.

Refunds shall be processed as defined per the RCW and WAC. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.180 Impact fee as additional and supplemental requirement.

The impact fee is additional and supplemental to, and not in substitution of, any other requirements imposed by the city on the development of land or the issuance of building permits; provided, that any other such city development regulation which would require the developer to undertake dedication or construction of a facility contained within the city’s capital facility plan shall be imposed only if the developer is given a credit against impact fees as provided for in this chapter. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018; Ord. 2849 § 1, 2014; Ord. 2755 § 1, 2010)

3.80.190 Reconsideration of impact fees.

Any applicant may request a reconsideration of the calculated impact fees pursuant to the following procedures:

A. The request for reconsideration shall be made by submitting a letter to the administrator within 14 days of being notified of the impact fee calculation. The letter shall include justification on how the impact fee(s) was improperly calculated.

B. The administrator shall consider any factual evidence submitted with the request for reconsideration.

C. The administrator shall have 10 days to either confirm the original impact fee calculation or issue a new impact fee calculation based on appropriate findings. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018)

3.80.200 Appeals.

Any applicant that is aggrieved by the determination of the administrator or designee may file a written appeal to the city’s hearing examiner. The hearings examiner is hereby specifically authorized to hear and decide such appeals and the decision of the hearing examiner shall be the final action by the city. (Ord. 2996 § 1 (Exh. A), 2023; Ord. 2910 § 1 (Exh. A), 2018)