40.630.110    Refunds

A.    The current owner of property on which an impact fee has been paid may receive a refund of such fee if the county fails to expend or encumber the impact fees within six (6) years of when the fees were paid or such other period of time established pursuant to Section 40.630.100 on public facilities intended to benefit the development activity for which the impact fees were paid. In determining whether impact fees have been encumbered, impact fees shall be considered encumbered on a first-in, first-out basis. The current owner likewise may receive a proportionate refund where the public funding of applicable service area projects by the end of such six (6) year period has been insufficient to satisfy the ratio of public-to-private funding for such service area as established in the capital facilities plan. The county shall notify potential claimants by first class mail deposited with the United States Postal Service at the last known address of claimants.

B.    The request for refund money must be submitted to Clark County Council in writing within one (1) year of the date the right to claim the refund arises or the date the notice is given, whichever is later. Any impact fees that are not expended within these time limitations, and for which no application for refund has been made within this one (1) year period, shall be retained and expended on the indicated capital facilities. Refunds of impact fees under this subsection shall include interest earned on the impact fees.

(Amended: Ord. 2019-05-07)

C.    A developer may request and shall receive a refund, including interest earned on the impact fees, when the building permit for which the impact fee has been paid has lapsed for noncommencement of construction. A partial refund shall be provided where the project for which a building permit has been issued has been altered resulting in a decrease in the amount of the impact fee due.