Chapter 19.08
SCHOOL IMPACT FEES

Sections:

19.08.010    Findings and authority.

19.08.020    Definitions.

19.08.030    Assessment of impact fees.

19.08.040    Exemptions.

19.08.050    Credits.

19.08.060    Tax adjustments.

19.08.070    Appeals.

19.08.080    Authorization for the interlocal agreements and the establishment of the school impact fee account.

19.08.090    Refunds.

19.08.100    Use of funds.

19.08.110    Review.

19.08.120    School impact fees.

19.08.130    Schedule adjustments.

19.08.140    Independent fee calculations.

19.08.150    Existing authority unimpaired.

19.08.160    Captions.

19.08.170    Severability.

19.08.180    Single-family residential deferral program.

19.08.010 Findings and authority.

The council hereby finds and determines that new growth and residential development in the city will create additional demand and need for schools and school facilities in the city, and the council finds that new growth and development should pay a proportionate share of the cost of new school facilities needed to serve the new growth and development. Therefore, pursuant to Chapter 82.02 RCW, the council adopts this chapter to assess impact fees for schools and school facilities. The provisions of this chapter shall be liberally construed in order to carry out the purposes of the council in establishing the impact fee program. (Ord. 1122 § 1, 2005).

19.08.020 Definitions.

The following words and terms shall have the following meanings for the purposes of this chapter, unless the context clearly requires otherwise. Terms otherwise not defined herein shall be defined pursuant to RCW 82.02.090, or given their usual and customary meaning.

A. “Act” means the Growth Management Act, Chapter 17, Laws of 1990, 1st Ex. Sess., Chapter 36.70A RCW et seq., and as subsequently amended.

B. “Accessory dwelling unit” shall have the same meaning as set forth in BLMC 18.04.010.

C. “Building permit” means an official document or certification which is issued by the building official and which authorizes the construction, alteration, enlargement, conversion, reconstruction, remodeling, rehabilitation, erection, demolition, moving or repair of a building or structure.

D. “Capital facilities” means the facilities or improvements included in a capital budget.

E. “Capital facilities plan” means the capital facilities plan element of a comprehensive plan adopted by the city of Bonney Lake pursuant to Chapter 36.70A RCW, and such plan as amended.

F. “City” means city of Bonney Lake.

G. “Commission” means the planning commission.

H. “Council” means the Bonney Lake city council.

I. “County” means Pierce County.

J. “Development activity” means any construction, expansion, or change in the use of a building or structure that creates additional demand and need for public facilities.

K. “Development approval” means any written authorization from the city of Bonney Lake which authorizes the commencement of a development activity.

L. “Director” means the director of planning and community development or the director’s designee.

M. “District” means the school district in which a particular development activity is proposed, to wit, either the White River School District No. 416, Pierce County, Washington or the Sumner School District No. 320, Pierce County, Washington, as the case may be.

N. “Dwelling unit” means a single unit providing complete and independent living facilities for one or more persons, including permanent facilities for living, sleeping, eating, cooking, and sanitation needs, and shall include an accessory dwelling unit.

O. “Elderly” means a person aged 62 or older.

P. “Encumbered” means to reserve, set aside, or otherwise earmark the impact fees in order to pay for commitments, contractual obligations, or other liabilities incurred for public facilities.

Q. “Feepayer” is a person, corporation, partnership, an incorporated association, or any other similar entity, or department or bureau of any governmental entity or municipal corporation commencing a land development activity which creates the demand for additional capital facilities, and which requires the issuance of a building permit. “Feepayer” includes an applicant for an impact fee credit.

R. “Hearing examiner” means the examiner who acts on behalf of the council in considering and applying land use regulatory codes as provided under Chapter 2.18 BLMC. Where appropriate, “hearing examiner” also refers to the office of the hearing examiner.

S. “Impact fee” means a payment of money imposed by the city of Bonney Lake on development activity pursuant to this chapter as a condition of granting development approval in order to pay for the public facilities needed to serve new growth and development. “Impact fee” does not include a reasonable permit fee, an application fee, the administrative fee provided for in BLMC 19.08.030(D), or the cost of reviewing independent fee calculations.

T. “Impact fee account” or “account” means the account(s) established for each type of public facility for which impact fees are collected. The accounts shall be established pursuant to BLMC 19.08.080 and comply with the requirements of RCW 82.02.070.

U. “Independent fee calculation” means the school impact calculation, and/or economic documentation prepared by a feepayer, to support the assessment of an impact fee other than by the use of the schedules set forth in BLMC 19.08.120, or the calculations prepared by the director or the district where none of the fee categories or fee amounts set forth in BLMC 19.08.120 accurately describe or capture the impacts of the new development on public facilities.

V. “Interest” means the average interest rate earned by the city of Bonney Lake or the district with respect to school fees in the last fiscal year, if not otherwise defined.

W. “Interlocal agreement” or “agreement” means the school interlocal agreement by and between the city of Bonney Lake and the district as authorized in BLMC 19.08.080.

X. “Mayor” means the mayor of the city of Bonney Lake.

Y. “Owner” means the owner of record of real property, or a person with an unrestricted written option to purchase property; provided, that if the real property is being purchased under a recorded real estate contract, the purchaser shall be considered the owner of the real property.

Z. “Planned unit development” or “PUD” shall have the same meaning as set forth in BLMC 18.04.160.

AA. “Project improvements” mean site improvements and facilities that are planned and designed to provide service for a particular development or users of the project, and are not system improvements. No improvement or facility included in a capital facilities plan adopted by the council shall be considered a project improvement.

BB. “Public facilities” means the following capital facilities owned or operated by the city of Bonney Lake or other governmental entities: (1) publicly owned parks, open space, and recreational facilities; (2) fire protection facilities; (3) public school facilities; and (4) public streets and roads.

CC. “Residential” or “residential development” means all types of construction intended for human habitation. This shall include, but is not limited to, single-family, duplex, triplex, and other multifamily development.

DD. “Schools” or “school facilities” means facilities owned or operated by the district, or the facilities or improvements included in the district’s capital budget and/or capital facilities plan.

EE. “Single room occupancy dwelling” means a housing type consisting of one room, often with cooking facilities and with private or shared bathroom facilities.

FF. “State” means the state of Washington.

GG. “System improvements” means public facilities that are included in the city of Bonney Lake’s capital facilities plan and are designed to provide service to service areas within the community at large, in contrast to project improvements. (Ord. 1122 § 1, 2005).

19.08.030 Assessment of impact fees.

A. The city shall require the payment of impact fees, based on the schedules set forth in BLMC 19.08.120, from any applicant seeking a building permit from the city for any development activity within the city that will increase the number of dwelling units in the city. When a development used to exist on a parcel, and the owner applies for a permit to build a comparable or replacement development within five years of the previous development’s demolition, destruction or removal, and the director determines that the new development will not substantially increase the impact upon public school facilities, no impact fee will be charged.

B. Applicants seeking development approval from the city for residential developments where the property is located outside the boundaries of the districts shall not be required to pay the school impact fee set forth in BLMC 19.08.120.

C. The impact fee shall be assessed and collected from the feepayer pursuant to BLMC 19.08.080(B) when a building permit is issued, using the impact fee schedule then in effect.

D. Except due to exemptions, credits, independent fee calculations, or deferrals provided pursuant to BLMC 19.08.040, 19.08.050, 19.08.140, or 19.08.180 respectively, the city shall not issue the required building permit(s) unless and until the city is provided with evidence that the impact fees set forth in BLMC 19.08.120 have been paid to the district pursuant to BLMC 19.08.080(B). (Ord. 1555 § 4, 2016; Ord. 1230 § 28, 2007; Ord. 1122 § 1, 2005).

19.08.040 Exemptions.

A. Except as provided for below, the following shall be exempted from the payment of all school impact fees:

1. Alteration of an existing residential structure that does not increase the number of dwelling units in the city;

2. Miscellaneous improvements, including, but not limited to, fences, walls, swimming pools, and signs;

3. Demolition or moving of a structure that does not result in an increase in the number of dwelling units in the city;

4. Replacement of a structure with a new structure of the same size and use at the same site or lot when such replacement occurs within 12 months of the demolition or destruction of the prior structure. Replacement of a structure with a new structure of the same size shall be interpreted to include any structure for which the gross square footage of the building will not be increased by more than 100 square feet. Such replacements shall be exempt from the payment of school impact fees;

provided, that school impact fees will be charged for any additional residential units that are created in the replacement;

5. Any form of housing exclusively for the elderly, including nursing homes and retirement centers, shall be exempt from the payment of school impact fees so long as those uses are maintained, and the necessary covenants or declaration of restrictions required to ensure the maintenance of such uses, are recorded on the property;

6. A single room occupancy dwelling shall be exempt from the payment of school impact fees;

7. Any development activity that is exempt from the payment of an impact fee pursuant to RCW 82.02.100, due to mitigation of the same system improvement under the State Environmental Policy Act;

8. Any development activity for which school impacts have been mitigated pursuant to a condition of plat or PUD approval to pay fees, dedicate land or construct or improve school facilities, unless the condition of the plat or PUD approval provides otherwise; provided, that the condition of the plat or PUD approval predates the effective date of fee imposition; or

9. Any development activity for which school impacts have been mitigated pursuant to a school funding agreement or a voluntary agreement entered into with the district to pay fees, dedicate land or construct or improve school facilities, unless the terms of the school funding agreement or voluntary agreement provide otherwise; provided, that the agreement predates the effective date of fee imposition; and provided further, that the applicant can demonstrate performance of the terms of the agreement prior to the date that the fees are due pursuant to this chapter.

B. Requests for an exemption shall be directed to the district. The district shall determine whether a particular development activity falls within an exemption identified in this section, in any other section, or under other applicable law. The district shall forward its determination to the director, and the director may adopt the determination of the district and may exempt or decline to exempt a particular development activity, or the director may make an alternative determination and set forth the rationale for the alternative determination. Determinations of the director shall be in writing and shall be subject to the appeals procedures set forth in BLMC 19.08.070. (Ord. 1122 § 1, 2005).

19.08.050 Credits.

A. A feepayer can request that a credit or credits for school impact fees be awarded to him/her for the total value of dedicated land, improvements, or construction provided by the feepayer. The feepayer shall direct the request for a credit or credits to the district. The district shall first determine the general suitability of the land, improvements, and/or construction for district purposes. Second, the district shall determine whether the land, improvements, and/or the facility constructed are included within the district’s adopted capital facilities plan or the board of directors for the district may make the finding that such land, improvements, and/or facilities would serve the goals and objectives of the capital facilities plan of the district. The district shall forward its determination to the director, including cases where the district determines that the dedicated land, improvements, and/or construction are not suitable for district purposes. The director may adopt the determination of the district and may award or decline to award a credit, or the director may make an alternative determination and set forth in writing the rationale for the alternative determination.

B. Where the dedicated land, improvements, and/or construction is for the benefit of the district and the district has determined that the land, improvements, and/or construction would be suitable for district purposes, the district shall select an appraiser or the feepayer may select an independent appraiser acceptable to the district. The appraiser must be a Washington State certified appraiser or must possess other equivalent certification and shall not have a fiduciary or personal interest in the property being appraised. A description of the appraiser’s certification shall be included with the appraisal, and the appraiser shall certify that he/she does not have a fiduciary or personal interest in the property being appraised. The appraiser shall be directed to determine the value of the dedicated land, improvements, or construction provided by the feepayer on a case-by-case basis.

C. The feepayer shall pay for the cost of the appraisal or request that the cost of the appraisal be deducted from the credit which the director may be providing to the feepayer, in the event that a credit is awarded.

D. After receiving the appraisal, or the determination of the district, and where consistent with the requirements of this section, the director shall provide the applicant with a letter or certificate setting forth the dollar amount of the credit, the reason for the credit, the legal description of the site donated where applicable, and the legal description or other adequate description of the project or development to which the credit may be applied. In no event shall the credit exceed the amount of the impact fees due. The applicant must sign and date a duplicate copy of such letter or certificate indicating his/her agreement to the terms of the letter or certificate, and return such signed document to the director before the impact fee credit will be awarded. The failure of the applicant to sign, date, and return such document within 60 calendar days shall nullify the credit.

E. Any claim for credit must be made no later than 20 calendar days after the submission of an application for a building permit.

F. No credit shall be given for project improvements.

G. Determinations made by the director pursuant to this section shall be subject to the appeals procedures set forth in BLMC 19.08.070. (Ord. 1122 § 1, 2005).

19.08.060 Tax adjustments.

Pursuant to and consistent with the requirements of RCW 82.02.060, the capital facilities plan has provided adjustments for future taxes to be paid by the new development which are earmarked or proratable to the particular school system improvements facilities which will serve the new development. The impact fee schedules set forth in BLMC 19.08.120 have been reasonably adjusted for taxes and other revenue sources which are anticipated to be available to fund public improvements. (Ord. 1122 § 1, 2005).

19.08.070 Appeals.

A. Any feepayer may pay the impact fees imposed by this chapter under protest in order to obtain development approval.

B. Appeals regarding the impact fees imposed on any development activity may only be filed by the feepayer of the property where such development activity will occur.

C. If the director makes a determination on an adjustment, credit, or independent fee calculation contrary to or inconsistent with the determination or analysis prepared by the district, the district may appeal the director’s determination to the hearing examiner.

D. Determinations of the director with respect to the applicability of the impact fees to a given development activity, the availability or value of a credit, or the director’s decision concerning the independent fee calculation which is authorized in this chapter, or the fees imposed by the director pursuant to BLMC 19.08.140, or any other determination which the director is authorized to make pursuant to this chapter, can be appealed to the hearing examiner pursuant to BLMC 14.120.020 and any other applicable procedures set forth in Chapter 14.120 BLMC. The hearing examiner may, so long as such action is in conformance with the provisions of this chapter, reverse or affirm, in whole or in part, or may modify the determinations of the director with respect to the amount of the impact fees imposed or the credit awarded upon a determination that it is proper to do so based on principles of fairness, and may make such order, requirements, decision or determination as ought to be made, and to that end shall have the powers which have been granted to the director by this chapter.

E. Where a hearing examiner determines that there is a flaw in the impact fee program or that a specific exemption or credit should be awarded on a consistent basis, or that the principles of fairness require amendments to this chapter, the hearing examiner may advise the council as to any question or questions that the hearing examiner believes should be reviewed as part of the council’s annual or other periodic review of the fee schedule as mandated by BLMC 19.08.110.

G. The district or any feepayer aggrieved by any decision of the hearing examiner may submit an appeal of the decision in writing to the council pursuant to BLMC 14.120.040. This procedure is the only method for appealing alleged errors or irregularities in procedure which may have occurred before the hearing examiner. All objections are deemed waived if no appeal is taken from the action of the hearing examiner. (Ord. 1122 § 1, 2005).

19.08.080 Authorization for the interlocal agreements and the establishment of the school impact fee account.

A. The following shall be amended as needed to comply with any changes to the provisions of this chapter:

1. The interlocal agreement established May 24, 2005, pursuant to Resolution 1447 between the city and the Sumner – Bonney Lake School District; and

2. The interlocal agreement established June 28, 2005, pursuant to Resolution 1459 between the city and the White River School District.

B. School impact fees shall be paid directly to the district. The district shall deposit the fees in a district school impact fee account established by the district, which account shall be created and administered in conformance with RCW 82.02.070. The district shall provide the city with notice of receipt of school impact fees (including amount and identification of project) promptly upon collection of school impact fees, and in no event later than five business days following collection.

C. Funds expended from the school impact fee account for the district shall be used in accordance with the provisions of the GMA and consistent with BLMC 19.08.100. The interest earned shall be retained in this account and expended for the purposes for which the school impact fees were collected.

D. Upon request, the district shall provide a report to the council on the school impact fee account, showing the source and amount of all moneys expended, and the public improvements that were financed in whole or in part by impact fees.

E. School impact fees shall be expended or encumbered within 10 years of receipt, unless the council identifies in written findings extraordinary and compelling reason or reasons for the district to hold the fees beyond the 10-year period. Under such circumstances, the council shall establish the period of time within which the impact fees shall be expended or encumbered, after consultation with the district. (Ord. 1614 § 1, 2019; Ord. 1478 § 1, 2014; Ord. 1122 § 1, 2005).

19.08.090 Refunds.

A. If the district fails to expend or encumber the impact fees within six years of when the fees were paid, or where extraordinary or compelling reasons exist, such other time periods as established pursuant to BLMC 19.08.080, the current owner of the property on which impact fees have been paid may receive a refund of such fees. In determining whether impact fees have been expended or encumbered, impact fees shall be considered expended or encumbered on a first in, first out basis.

B. The city shall notify potential claimants by first class mail deposited with the United States Postal Service at the last known address of such claimants. A potential claimant or claimant must be the owner of the property.

C. Owners seeking a refund of impact fees must submit a written request for a refund of the fees to the director and/or the district within one year of the date the right to claim the refund arises or the date that notice is given, whichever is later.

D. Any impact fees for which no application for a refund has been made within this one-year period shall be retained by the district and expended on the appropriate schools and school facilities.

E. Refunds of impact fees under this section shall include any interest earned on the impact fees by the district.

F. When the city seeks to terminate any or all components of the impact fee program, all unexpended or unencumbered funds from any terminated component or components, including interest earned, shall be refunded pursuant to this section. Upon the finding that any or all fee requirements are to be terminated, the city shall place notice of such termination and the availability of refunds in a newspaper of general circulation at least two times and shall notify all potential claimants by first class mail at the last known address of the claimants. All funds available for refund shall be retained for a period of one year. At the end of one year, any remaining funds shall be retained by the district, but must be expended for the appropriate schools and school facilities. This notice requirement shall not apply if there are no unexpended or unencumbered balances within the account or accounts being terminated.

G. The city shall also refund to the current owner of property for which impact fees have been paid all impact fees paid, including interest earned on the impact fees, if the development activity for which the impact fees were imposed did not occur. (Ord. 1122 § 1, 2005).

19.08.100 Use of funds.

A. Pursuant to this chapter, impact fees:

1. Shall be used for public improvements that will reasonably benefit the new development; and

2. Shall not be imposed to make up for deficiencies in the district’s schools and school facilities serving existing developments; and

3. Shall not be used for maintenance or operation.

B. Impact fees may be spent for district improvements, including, but not limited to, school planning, land acquisition, site improvements, off-site improvements, construction, engineering, architectural, permitting, financing, legal, and administrative expenses, applicable impact fees or mitigation costs, portables, capital equipment pertaining to educational facilities, and any other expenses which can be capitalized.

C. Impact fees may also be used to recoup the district’s school improvement costs previously incurred by the district to the extent that new growth and development will be served by the previously constructed improvements or incurred costs.

D. In the event that bonds or similar debt instruments are or have been issued for the advanced provision of district school improvements for which impact fees may be expended, impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the facilities or improvements provided are consistent with the requirements of this section and are used to serve the new development. (Ord. 1122 § 1, 2005).

19.08.110 Review.

The fee schedules set forth in BLMC 19.08.120 shall be reviewed by the council as it may deem necessary and appropriate in conjunction with the annual update of the capital facilities plan element of the city’s comprehensive plan. (Ord. 1122 § 1, 2005).

19.08.120 School impact fees.

The school impact fee schedules set forth in this section are generated from the formula for calculating impact fees set forth in the district’s capital facilities plan. Except as otherwise provided in BLMC 19.08.040, 19.08.050 and 19.08.140, all new residential developments in the city will be charged the school impact fees in accordance with the appropriate schedule. The fee payer shall pay the school impact fee based on the schedule for the school district in which the development is located as established in Pierce County Code Chapter 4A.30, School Impact Fees. (Ord. 1686 § 30, 2023; Ord. 1614 § 2, 2019; Ord. 1545 § 1, 2016; Ord. 1511 § 1, 2015; Ord. 1478 § 2, 2014; Ord. 1431 § 1, 2012; Ord. 1420 § 1, 2012; Ord. 1334 § 1, 2009; Ord. 1205 § 1, 2006; Ord. 1122 § 1, 2005).

19.08.130 Schedule adjustments.

The school impact fee schedules set forth in BLMC 19.08.120 reflect the legislative determination that while the full impact fees per dwelling unit accurately characterize the cost of the schools and school facilities required for each new development, as documented in the district’s capital facilities plan, the council has, as a matter of policy, decided to make a discretionary adjustment to the schedules. The council is authorized to reduce or to increase the adjustments as part of its annual review of the fee schedule, or at any other time, by adopting an amendatory ordinance. (Ord. 1122 § 1, 2005).

19.08.140 Independent fee calculations.

A. If the district believes in good faith that none of the fee categories or fee amounts in the schedule set forth in BLMC 19.08.120 accurately describe or capture the impacts of a new development on schools and school facilities, the district may conduct independent fee calculations and submit such calculations to the director. The director may impose alternative fees on a specific development based on the calculations of the district, or may impose alternative fees based on the calculations of the city. The alternative fees and the calculations shall be set forth in writing and shall be mailed to the feepayer.

B. If a feepayer opts not to have the impact fees determined according to the schedules set forth in BLMC 19.08.120, then the feepayer shall prepare and submit to the district an independent fee calculation for the development activity for which a building permit is sought. The documentation submitted shall show the basis upon which the independent fee calculation was made. The district shall review the independent fee calculation and provide an analysis to the director concerning whether the independent fee calculation should be accepted, rejected, or accepted in part. The director may adopt, reject, or adopt in part the independent fee calculation based on the analysis prepared by the district, or may impose alternative fees based on the calculations of the city, the feepayer’s independent fee calculation, the specific characteristics of the development, and/or principles of fairness. The fees or alternative fees and the calculations shall be set forth in writing and shall be mailed to the feepayer and to the district.

C. Any feepayer submitting an independent fee calculation will be required to pay the city of Bonney Lake a fee to cover the cost of reviewing the independent fee calculation. The deposit required by the city for conducting the review of the independent fee calculation shall be $200.00, unless otherwise established by the director, and shall be paid by the feepayer prior to initiation of review.

D. While there is a presumption that the calculations set forth in the capital facilities plan are valid, the director shall consider the documentation submitted by the feepayer and the analysis prepared by the district, but is not required to accept such documentation or analysis which the director reasonably deems to be inaccurate or not reliable, and may, in the alternative, require the feepayer or the district to submit additional or different documentation for consideration. The director is authorized to adjust the impact fees on a case-by-case basis based on the independent fee calculation, the specific characteristics of the development, and/or principles of fairness. The fees or alternative fees and the calculations shall be set forth in writing and shall be mailed to the feepayer and to the district.

E. Determinations made by the director pursuant to this section may be appealed to the office of the hearing examiner subject to the procedures set forth in BLMC 19.08.070. (Ord. 1122 § 1, 2005).

19.08.150 Existing authority unimpaired.

Nothing in this chapter shall preclude the city from requiring the feepayer or the proponent of a development activity to mitigate adverse environmental impacts of a specific development pursuant to the State Environmental Policy Act, Chapter 43.21C RCW, based on the environmental documents accompanying the underlying development approval process, and/or Chapter 58.17 RCW, governing plats and subdivisions; provided, that the exercise of this authority is consistent with the provisions of Chapters 43.21C and 82.02 RCW. (Ord. 1122 § 1, 2005).

19.08.160 Captions.

The section captions used in this chapter are for convenience only and shall not control or affect the meaning or construction of any of the provisions of this chapter. (Ord. 1122 § 1, 2005).

19.08.170 Severability.

If any portion of this chapter is found to be invalid or unenforceable for any reason, such finding shall not affect the validity or enforceability of the remainder of this chapter. (Ord. 1122 § 1, 2005).

19.08.180 Single-family residential deferral program.

An applicant for a building permit for a single-family detached or attached residence may request a deferral of the full impact fee payment until final inspection or 18 months from the date of original building permit issuance, whichever occurs first. Deferral of impact fees are considered under the following conditions:

A. The applicant shall submit to the city a written request to defer the payment of an impact fee prior to issuance of the building permit.

B. To receive a deferral an applicant shall:

1. Submit an impact fee deferral application form for each building permit;

2. Pay an administrative fee of $350.00 for each impact fee deferral application;

3. Grant and record at the applicant’s expense a deferred impact fee lien in a form approved by the city against the property in favor of the school district in the amount of the deferred impact fee that:

a. Includes the legal description, tax account number, and address of the property;

b. Requires payment of the impact fees to the school district prior to final inspection or 18 months from the date of original building permit issuance, whichever occurs first;

c. Is signed by all owners of the property, with all signatures acknowledged as required for a deed and recorded in Pierce County;

d. Binds all successors in title after the recordation; and

e. Is junior and subordinate to one mortgage for the purpose of construction upon the same real property granted by the person who applied for the deferral of impact fees.

C. The amount of impact fees deferred shall be determined by the fees in effect at the time the applicant applies for a deferral.

D. The city shall withhold final inspection until the impact fees have been paid in full. Upon receipt of final payment of impact fees deferred under this subsection, the city shall execute a release of deferred impact fee lien for each single-family attached or detached residence for which the impact fees have been received. The applicant, or property owner at the time of release, shall be responsible for recording the lien release at his or her expense.

E. The extinguishment of a deferred impact fee lien by the foreclosure of a lien having priority does not affect the obligation to pay the impact fees as a condition of final inspection.

F. Any application for deferral must be submitted prior to building permit issuance. Any request not so made shall be deemed waived.

G. If impact fees are not paid in accordance with the deferral and in accordance with the term provisions established herein, the school district may institute foreclosure proceedings in accordance with Chapter 61.12 RCW.

H. An applicant is entitled to defer impact fees pursuant to this section for no more than 20 single-family attached or detached home building permits per year in the city.

I. For purposes of this section, an “applicant” includes an entity that controls the applicant, is controlled by the applicant, or is under common control with the applicant. (Ord. 1555 § 1, 2016).