Chapter 15.60
IMPACT FEES FOR PLANNED FACILITIES*

Sections:

15.60.010    Authority and purpose.

15.60.015    Definitions.

15.60.020    Applicability.

15.60.030    Geographic scope.

15.60.040    Imposition of transportation impact fees.

15.60.050    Transportation fee schedules and establishment of service area.

15.60.060    Calculation of transportation impact fees.

15.60.070    Park impact fee and establishment of service area.

15.60.080    Calculation of park impact fees.

15.60.090    Fire department impact fee and establishment of service area.

15.60.100    Calculation of fire department impact fees.

15.60.110    Payment of fees.

15.60.120    Project list.

15.60.130    Funding of projects.

15.60.140    Refunds.

15.60.150    Appeals.

15.60.160    Relationship to SEPA.

15.60.170    Relationship to concurrency.

15.60.180    Necessity of compliance.

*    Prior ordinance history: Ords. 1314-98, 1331-99, 1424-02 and 1452-03.

15.60.010 Authority and purpose.

A.    This title is enacted pursuant to the city’s police powers, the Growth Management Act as codified in Chapter 36.70A RCW, the enabling authority in Chapter 82.02 RCW, Chapter 58.17 RCW relating to platting and subdivisions, and the State Environmental Policy Act (SEPA) Chapter 42.21C RCW.

B.    The purpose of this title is to:

1.    Develop a transportation impact fee program consistent with the Sedro-Woolley Comprehensive Plan (2005), the Six-Year Transportation Improvement Program (2005), and capital facilities plans for joint public and private financing of transportation, park and fire department improvements necessitated in whole or in part by development in the city;

2.    Ensure adequate levels of transportation, traffic, park and fire department service within the city consistent with the comprehensive plan;

3.    Create a mechanism to charge and collect fees to ensure that all new development bears its proportionate share of the capital costs of off-site facilities directly necessitated by new development, in order to provide an adequate level of service consistent with the comprehensive plan;

4.    Ensure that the city pays its fair share of the capital costs of transportation, park and fire department facilities necessitated by public use of the transportation, park, and fire department systems; and

5.    Ensure fair collection and administration of such impact fees.

C.    The provisions of this chapter shall be liberally construed to effectively carry out its purpose in the interests of the public health, safety and welfare. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.015 Definitions.

The following are definitions provided for administering the impact fee ordinance. The public works director shall have the authority to resolve questions of interpretation or conflicts between definitions.

A.    “Adequate level of transportation service” means a system of transportation facilities which have the capacity to serve development without decreasing levels of service below the city’s established minimum as determined by Chapters 15.40, 15.56, and adopted plans and ordinances.

B.    “Adequate level of parks service” means a system of parks facilities which have the capacity to serve development without decreasing levels of service below the city’s established minimums as determined by adopted plans and ordinances.

C.    “Adequate level of fire department service” means a system of fire department facilities which have the capacity to serve development without decreasing levels of service below the city’s established minimums as determined by adopted plans and ordinances.

D.    “Capacity” means the maximum sustainable flow rate at which vehicles or persons can be expected to traverse a point or uniform segment of a lane or roadway during a specified time period, usually expressed as vehicles per hour, passengers per hour, or persons per hour.

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

F.    “Director” means the director of the department of public works of the city of Sedro-Woolley or his/her designee.

G.    “Finance director” means the clerk-treasurer of the city of Sedro-Woolley or his/her designee.

H.    “Impact fee” means a payment of money imposed upon development approval to pay for public streets and roads, parks and fire department facilities needed to serve new growth and development, and that is reasonably related to the new development that creates additional demand and need for public streets and roads, parks and fire department facilities that is a proportionate share of the cost of the public streets and roads, parks and fire department facilities and that is used for public streets and roads, parks and fire department facilities that reasonably benefit the new development. “Impact fee” does not include a reasonable permit or application fee otherwise established by city council resolution, nor mitigation required by SEPA or other ordinance.

I.    “Jurisdiction” means a municipality or county.

J.    “Off-site transportation road improvement” means improvement, except a frontage improvement, to an existing or proposed city road or street outside the boundaries of a development, which improvement is required or recommended in accordance with this title. “Off-site parks improvement” means improvement to an existing or proposed park facility outside the boundaries of a development, which improvement is required or recommended in accordance with this title.

K.    “Off-site fire department improvement” means improvement to an existing or proposed fire department facility outside the boundaries of a development, which improvement is required or recommended in accordance with this title.

L.    “Parks” means public parks; public recreational, community, cultural or civic facilities (including, without limitation, senior centers and youth centers); public trails; and any other similar public facilities identified in the parks plan.

M.    “Parks plan” means those specific projects and/or classes of projects for the development and/or improvement of public parks identified within the parks element of the Sedro-Woolley capital facilities plan, as may from time to time be amended.

N.    “Project improvements” means site improvements and facilities that are planned and designed to provide service for a particular development project that are necessary for the use and convenience of the occupants or users of the project, and 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.

O.    “Service area” means a geographic area defined by ordinance or intergovernmental agreement in which a defined set of public streets and roads, parks and fire department facilities provide service to the development within the area.

P.    “Six-year transportation improvement program (TIP)” means a subset of projects contained in the city’s capital improvement program. The TIP is a set of comprehensive street programs/projects which after a public hearing is annually adopted by the city council for the purpose of advancing plans for not less than six years as a guide for carrying out the coordinated transportation/street construction program. The six-year TIP shall contain a small group of capacity projects which will be considered reasonably funded for determining transportation concurrency and impact fees. The adoption of the six-year TIP will obligate the city to actively pursue funds as to implement the capacity component of the transportation improvement program as best possible with the available resources.

Q.    “System improvements” means public facilities that are included in the capital facilities plan and are designed to provide service areas within the community at large, in contrast to project improvements. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.020 Applicability.

A.    The requirements of this chapter apply to all development activity in the city of Sedro-Woolley.

B.    Mitigation of impacts on transportation, park, and fire department facilities located in jurisdictions outside the city will be required when:

1.    The other effective jurisdiction has reviewed the development’s impact under its adopted impact fee/mitigation regulations and has recommended to the city that the city impose a requirement to mitigate the impacts; and

2.    There is an interlocal agreement between the city and the effective jurisdiction specifically addressing transportation, park or fire department impact identification and mitigation. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.030 Geographic scope.

The boundaries within which impact fees shall be charged and collected are co-extensive with the corporate city limits, and shall include all unincorporated areas annexed to the city on and after the effective date of the ordinance codified in this chapter. After the adoption of interlocal agreements with other local and regional governments, geographic boundaries may be expanded consistent therewith to include the unincorporated urban growth area as identified in the current comprehensive plan map as now adopted or hereafter amended. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.040 Imposition of transportation impact fees.

A.    The approving authority is hereby authorized to impose impact fees on new development according to the provisions of this chapter.

B.    Impact Fees.

1.    Shall only be imposed for system improvements that are reasonably related to the new development;

2.    Shall not exceed a proportionate share of the costs of system improvements that are reasonably related to the new development;

3.    Shall be used for system improvements that will reasonably benefit the new development; and

4.    May be collected and spent only for system improvements which are addressed by the Sedro-Woolley capital facilities plan, or other capital facilities plan for parks and fire department improvements identifying:

a.    Deficiencies in public facilities serving existing development and the means by which existing deficiencies will be eliminated within a reasonable period of time,

b.    Additional demands placed on existing public facilities by new developments, and

c.    Additional public facility improvements required to serve new development;

5.    Should not be imposed to mitigate the same off-site facility impacts that are mitigated pursuant to any other law;

6.    Should not be collected for improvements to state facilities outside the city boundaries unless the state requests such improvements and an agreement to collect such fees has been executed between the state/county and the city;

7.    Shall not be collected for improvements to facilities in other jurisdictions unless the affected jurisdiction requests such improvement and an interlocal agreement has been executed between the city and the affected jurisdiction for the collection of such fees;

8.    Shall be collected only once for each building permit, unless changes or modifications to the building permit are proposed which result in greater direct impacts on public facilities than were considered when the building permit was first approved;

9.    Shall not be collected from any new or expanded city facilities, post offices or libraries. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.050 Transportation fee schedules and establishment of service area.

A.    Subject to the provisions of Section 15.60.060, the transportation impact fee shall be as set forth on Attachment A, contained in the master fee schedule adopted by resolution of the city council, and on file with the city clerk. Attachment A shall provide:

1.    The schedule of projects established by the city council for which impact fees may be collected, which shall be a subset of the Sedro-Woolley transportation capital facilities plan of the Sedro-Woolley Comprehensive Plan and 2016 Transportation Plan, as updated on May 18, 2018;

2.    The cost of the projects on the schedule;

3.    A map dividing the city into zones based upon probable impact on planned transportation capital facility projects of development within the zones;

4.    The amount of the transportation impact fees to be paid on a “per peak PM trip basis” by a development with a particular zone.

Attachment A shall not be codified, but shall be referenced in the master fee schedule adopted by resolution of the city council.

B.    The impact fee schedule of costs, as set out in Attachment A, shall be updated annually at a rate adjusted in accordance with the Federal Highway Administration’s National Highway Construction Cost Index (NHCCI), using an annual measure to establish revised fee schedules effective January 1st of each year.

C.    For the purpose of this chapter, the entire city shall be considered one service area. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 2013-22 § 48, 2022; Ord. 1960-20 § 1, 2020: Ord. 1852-16 § 1, 2016: Ord. 1773-13 § 1, 2013; Ord. 1555-06 § 1 (part), 2006)

15.60.060 Calculation of transportation impact fees.

A.    The director shall calculate the transportation impact fees as set forth in Section 15.60.050, subject to the provisions of this chapter.

B.    In determining the proportionate share, the method of calculating impact fees shall incorporate, among other things, the following:

1.    The cost of public streets and roads necessitated by new development;

2.    An adjustment to the cost of the public streets and roadways for past or future payments made or reasonably anticipated to be made by new development to pay for particular system improvements in the form of user fees, debt service payments, taxes, or other payments earmarked for or proratable to the particular system improvement;

3.    The availability of other means of funding public street and roadway improvements;

4.    The cost of existing public street and roadway improvements;

5.    The methods by which public street and roadway improvements were financed; and

6.    The most recent ITE Trip Generation Manual and a report titled “Traffic Impact Fee Methodology,” dated November 2005, as updated by a report titled “Sedro-Woolley Transportation Impact Fee Rate Update” prepared by Transportation Solutions, Inc., dated June 15, 2016, and as updated by a report titled “Transportation Impact Fee Rate Study 2020 Update Final Report” prepared by Transportation Solutions, Inc., dated April 2020, on file with the city clerk.

C.    A credit, not to exceed the impact fee otherwise payable, shall be provided for the value of any dedication of land for, improvement to, or new construction of any system improvements provided by the developer to facilities that are identified in the capital facilities plan and on the TIF project list (Attachment A, attached to the ordinance codified in this section, referenced herein and on file with the city clerk) and that are required by the city as a condition of approving the development activity. The determination of value shall be consistent with the assumptions and methodology used by the city in estimating the capital improvement costs.

D.    The director may adjust the standard impact fee at the time the fee is imposed to consider unusual circumstances in specific cases to ensure that impact fees are imposed fairly.

E.    The amount of fee to be imposed on a particular development may be adjusted by the director giving consideration to studies and other data available to the director or submitted by the developer demonstrating to the satisfaction of the director that an adjustment should be made in order to carry out the purposes of this chapter.

F.    The impact fee shall provide for system improvement costs previously incurred by the city to the extent that new growth and development will be served by the previously constructed improvements; provided, that such fees shall not be imposed to make up for any system improvement deficiencies. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1960-20 § 2, 2020: Ord. 1852-16 § 2, 2016: Ord. 1555-06 § 1 (part), 2006)

15.60.070 Park impact fee and establishment of service area.

A.    Subject to the provisions of Section 15.60.080, the parks impact fee assessed pursuant to this chapter shall be set forth in Attachment B contained in the master fee schedule adopted by resolution of the city council, for each equivalent single-family residential dwelling unit, whether a single-family structure, a unit in a multifamily structure, a mobile or manufactured home on an individual lot or in a mobile home park, a detached relative cottage, accessory dwelling unit or other dwelling unit, subject to the provisions in this chapter.

B.    The impact fee set out in subsection A of this section shall be increased or decreased annually, effective January 1st of each year, by the annual rate of inflation as measured by the Bureau of Labor Statistics Consumer Price Index for All Urban Consumers (CPI-U), Seattle-Tacoma-Bellevue, June over June.

C.    For the purpose of this chapter, the entire city shall be considered one service area.

The city elects to fund less than the full amount through parks impact fees, but will actively seek grant funds to fund the shortfall. Additional costs to fund the shortfall from impact fees should be through grant funds, by private donations to city park funds, and through the general fund.

Parks impact fee per unit:

Single-family residence: listed in the master fee schedule adopted by resolution of the city council.

Manufactured home: listed in the master fee schedule adopted by resolution of the city council.

Units in a duplex or multifamily unit: listed in the master fee schedule adopted by resolution of the city council.

Dependent relative cottage: listed in the master fee schedule adopted by resolution of the city council.

Accessory dwelling unit between the minimum allowed size ADU and four hundred fifty square feet: listed in the master fee schedule adopted by resolution of the city council.

Accessory dwelling unit greater than four hundred fifty square feet and below the maximum size allowed ADU: listed in the master fee schedule adopted by resolution of the city council.

All units not specifically identified in the above: listed in the master fee schedule adopted by resolution of the city council. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 2013-22 § 49, 2022; Ord. 1959-20 § 2 (part), 2020; Ord. 1630-08 § 1 (Exh. A)(part), 2008: Ord. 1555-06 § 1 (part), 2006)

15.60.080 Calculation of park impact fees.

A.    The director shall calculate the parks impact fees as set forth in Section 15.60.070, subject to the provisions of this chapter.

B.    In determining the proportionate share, the method of calculating impact fees shall incorporate, among other things, the following:

1.    The cost of public parks necessitated by new development;

2.    An adjustment to the cost of the public parks for past or future payments made or reasonably anticipated to be made by new development to pay for particular system improvements in the form of user fees, debt service payments, taxes, or other payments earmarked for or proratable to the particular system improvement;

3.    The availability of other means of funding public parks improvements;

4.    The cost of existing public parks improvements; and

5.    The methods by which public parks improvements were financed.

C.    A credit, not to exceed the impact fee otherwise payable, shall be provided for the value of any dedication of land for, improvement to, or new construction of any system improvements provided by the developer to facilities that are identified in the parks plan and that are required by the city as a condition of approving the development activity. The determination of value shall be consistent with the assumptions and methodology used by the city in estimating the capital improvement costs.

D.    The director may adjust the standard impact fee at the time the fee is imposed to consider unusual circumstances in specific cases to ensure that impact fees are imposed fairly.

E.    The amount of fee to be imposed on a particular development may be adjusted by the director giving consideration to studies and other data available to the director or submitted by the developer demonstrating to the satisfaction of the director that an adjustment should be made in order to carry out the purposes of this chapter.

F.    The impact fee shall provide for system improvement costs previously incurred by the city to the extent that new growth and development will be served by the previously constructed improvements; provided, that such fees shall not be imposed to make up for any system improvement deficiencies. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1630-08 § 1 (Exh. A)(part), 2008: Ord. 1555-06 § 1 (part), 2006)

15.60.090 Fire department impact fee and establishment of service area.

A.    Subject to the provisions of Section 15.60.100, the fire department facilities impact fee assessed pursuant to this chapter shall be calculated as set forth on Attachment C contained in the master fee schedule adopted by resolution of the city council.

B.    The impact fee set out in subsection A of this section shall be updated annually at a rate adjusted in accordance with the engineering news record (ENR) construction cost index for the Seattle area, using a June-June annual measure to establish revised fee schedules effective July 1st of the current year.

C.    For the purpose of this chapter, the entire city shall be considered one service area. (Ord. 2040-23 § 1, 2023; Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1845-16 § 2 (Exh. A)(part), 2016: Ord. 1555-06 § 1 (part), 2006)

Attachment C—Schedule of Fire
Department Impact Fees

Fire Impact Fee Calculations.

A.    Residential structures, including single-family and multifamily structures: listed in the master fee schedule adopted by resolution of the city council per square foot of structure, including garage, outbuildings and attached porches.

B.    Nonresidential structures: listed in the master fee schedule adopted by resolution of the city council per square foot of structure, including garage, outbuildings and attached porches; provided, that the fee for nonresidential structures shall receive an adjustment, in an amount determined by the responsible official, equal to forty percent reduction for buildings equipped with an approved sprinkler system, and ten percent reduction for buildings equipped with an alarm system.

C.    Nonresidential construction and development activity which requires fire protection but is not a traditional structure, such as a bulk fuel storage facility or a fuel pipeline, shall be assessed an impact fee in an amount determined by the responsible official pursuant to Section 15.60.100. (Ord. 2040-23 § 1, 2023; Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1845-16 § 2 (Exh. A)(part), 2016)

15.60.100 Calculation of fire department impact fees.

A.    The director shall calculate the fire department impact fees as set forth in Section 15.60.090, subject to the provisions of this chapter.

B.    In determining the proportionate share, the method of calculating impact fees shall incorporate, among other things, the following:

1.    The cost of public fire department facilities necessitated by new development;

2.    An adjustment to the cost of the fire department facilities for past or future payments made or reasonably anticipated to be made by new development to pay for particular system improvements in the form of user fees, debt service payments, taxes, or other payments earmarked for or proratable to the particular system improvement;

3.    The availability of other means of funding fire department facilities improvements;

4.    The cost of existing fire department facilities improvements; and

5.    The methods by which public parks improvements were financed.

C.    A credit, not to exceed the impact fee otherwise payable, shall be provided for the value of any dedication of land for, improvement to, or new construction of any system improvements provided by the developer, to facilities that are identified in the parks plan and that are required by the city as a condition of approving the development activity. The determination of “value” shall be consistent with the assumptions and methodology used by the city in estimating the capital improvement costs.

D.    The director may adjust the standard impact fee at the time the fee is imposed to consider unusual circumstances in specific cases to ensure that impact fees are imposed fairly.

E.    The amount of fee to be imposed on a particular development may be adjusted by the director giving consideration to studies and other data available to the director or submitted by the developer demonstrating to the satisfaction of the director that an adjustment should be made in order to carry out the purposes of this chapter.

F.    The impact fee shall provide for system improvement costs previously incurred by the city to the extent that new growth and development will be served by the previously constructed improvements; provided, that such fees shall not be imposed to make up for any system improvement deficiencies. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.110 Payment of fees.

A.    All developers shall pay an impact fee in accordance with the provisions of this chapter at the time that the applicable building permit is ready for issuance.

Exception: For complete building permit applications, at the time of issuance of any single-family residential building permit for a dwelling unit that is being constructed for resale, the applicant/owner may elect to record a covenant, in a form to be approved by the city attorney, against the property that requires payment of the impact fees due and owed in accordance with this chapter and any other applicable sections of the Sedro-Woolley Municipal Code, by providing for full payment through escrow of the fees due and owed to be paid at the time of closing of sale of the lot or unit; but in no case shall the structure be occupied prior to payment of impact fees. The awarding of credits shall not alter the applicability of this section.

It is the intention of this chapter that fees shall generally be due at time of issuance of building permits, rather than at time of subdivision or construction of unoccupied infrastructure not generating immediate impacts. However, if no building permit will be required of a project, then the impact fee may be assessed for any other development activity permit or development approval generating an impact for which the fee is required. The fee paid shall be the amount in effect as of the date the permit application or approval is deemed completed and vested.

B.    All developers shall pay an impact administrative fee at the time of application for a building permit or other permit or approval as set forth in the fee schedule adopted by resolution or ordinance of the city council.

C.    The impact fee, as initially calculated after issuance for a building permit or other permit or approval, shall be recalculated at the time of payment if the development is modified or conditioned in such a way as to alter the trip generation rate for the development.

D.    No building permit (or other applicable permit or approval) shall be issued until the impact fee is paid.

E.    Impact fees may be paid under protest in order to obtain a permit or other approval of development activity. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1761-12 § 1, 2012; Ord. 1555-06 § 1 (part), 2006)

15.60.120 Project list.

A.    The director shall commonly review the city’s comprehensive land use and transportation plan (“comprehensive plan”), capital facilities plan, and the projects in Attachment A, attached to the ordinance codified in this section, and shall:

1.    Identify each project in the comprehensive plan that is growth-related and the proportion of each such project that is growth-related;

2.    Forecast the total moneys available from taxes and other public sources for road improvements over the next six years;

3.    Calculate the amount of impact fees already paid; and

4.    Identify those comprehensive plan projects that have been or are being built but whose performance capacity has not been fully utilized.

B.    The director may use this information to prepare an annual draft amendment to Attachment A, which shall comprise:

1.    The projects on the comprehensive plan that are growth-related and that should be funded with forecast public moneys and the impact fees already paid;

2.    The projects already built or funded pursuant to this chapter whose performance capacity has not been fully utilized; and

3.    An update of the estimated costs of the projects listed.

C.    The council, at the same time that it adopts the biennial budget and appropriates funds for capital improvement projects, shall by separate ordinance establish the annual Attachment A by adopting, with or without modification, the director’s draft list.

D.    Once a project is placed on Attachment A, a fee shall be imposed on every development that impacts the project until the project is removed from the list by one of the following means:

1.    The council by ordinance removes the project from Attachment A, in which case the fees already collected will be refunded if necessary to ensure that impact fees remain reasonably related to the traffic impacts of development that have paid an impact fee; provided, that a refund shall not be necessary if the council transfers the fees to the budget of another project that the council determines will mitigate essentially the same traffic impacts; or

2.    The impact fee share of the project has been fully funded, in which case the director shall administratively remove the project from the project list. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1950-20 § 2 (part), 2020: Ord. 1555-06 § 1 (part), 2006)

15.60.130 Funding of projects.

A.    A transportation impact fee restricted cash fund is hereby created. The finance director shall be the fund manager. Transportation impact fees shall be placed in appropriate deposit accounts within the transportation impact fee fund.

B.    The transportation impact fees paid to the city shall be held and disbursed as follows:

1.    The transportation, parks, and fire department impact fees collected shall be placed in separate deposit accounts within the impact fee fund;

2.    When the council appropriates capital improvement project (CIP) funds for a project on the project list, the fees held in the appropriate impact fee fund shall be transferred to the appropriate CIP fund. The non-impact fee moneys appropriated for the project may comprise both the public share of the project cost and an advancement of that portion of the private share that has not yet been collected in impact fees;

3.    The first money spent by the director on a project after a council appropriation shall be deemed to be the fees from the impact fee fund;

4.    Fees collected after a project has been fully funded by means of one or more council appropriations shall constitute reimbursement to the city of the public moneys advanced for the private share of the project;

5.    All interest earned on impact fees paid shall be retained in the account and expended for the purpose or purposes for which the transportation impact fees were imposed.

C.    Projects shall be funded by a balance between impact fees and public funds, and shall not be funded solely by transportation impact fees.

D.    Impact fees shall be expended or encumbered for a permissible use within ten years of receipt, unless there exists an agreement extending the time or extraordinary or compelling reason for fees to be held longer than ten years. The finance director may recommend to the council that the city hold fees beyond ten years in cases where extraordinary or compelling reasons exist. Such reasons shall be identified in written findings by the council.

E.    The finance director shall prepare an annual report on the transportation impact fee account showing the source and amount of all moneys collected, earned or received and projects that were financed in whole or in part by transportation impact fees. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1930-19 § 1, 2019; Ord. 1555-06 § 1 (part), 2006)

15.60.140 Refunds.

A.    A developer may request and shall receive a refund when the developer does not proceed with the development activity for which impact fees were paid, and the developer shows that no impact has resulted; however, the impact fee administrative fee shall not be refunded.

B.    If an owner appears to be entitled to a refund of impact fees, the finance director shall notify the owner by first class mail deposited with the United States Postal Service at their last known address. The owner must submit a request for a refund to the finance director in writing within one 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 or encumbered within the time limitations established by this chapter, and for which no application for a refund has been made within this one-year period, shall be retained and expended on any project.

C.    In the event that impact fees must be refunded for any reason, they shall be refunded with interest earned to the owners of the benefited property as they appear of record with the Skagit County assessor at the time of refund. In the event of a dispute or uncertainty as to who is entitled to receipt, the funds may be paid into the registry of the Skagit County superior court. The city may require a release and hold harmless agreement from any recipient of refunded fees as a condition of payment.

D.    When the city seeks to terminate any or all impact fee requirements, all unexpended or unencumbered funds 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 to the last known address of claimants. Claimants shall request refunds as in subsection B of this section. 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 city, but must be expended on any city projects. This notice requirement shall not apply if there are no unexpended or unencumbered balances within an account or accounts being terminated. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.150 Appeals.

A.    A developer may appeal the amount of an impact fee determined by the director to the hearing examiner as provided in Chapter 2.90.

B.    In order to appeal, the developer must pay the fee or post a bond or other acceptable security for the fee. Notice of appeal must be filed within fourteen days of issuance of a building permit or other land use approval or decision for which the fee was required.

C.    The developer shall bear the burden of proving:

1.    That the director committed error in calculating the developer’s proportionate share, as determined by an individual fee calculation or, if relevant, as set forth in the fee schedule, or in granting credit for the benefit factors; or

2.    That the director based his determination upon incorrect data.

D.    The hearing examiner shall affirm the decision of the director, modify the decision of the director and recalculate the fee or credit, or remand the matter back to the director for additional findings and recomputation of the fee or credit. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1607-08 § 5(A), 2008: Ord. 1555-06 § 1 (part), 2006)

15.60.160 Relationship to SEPA.

A.    All development shall be subject to environmental review as provided by SEPA and other applicable city ordinances and regulations.

B.    Payment of the impact fee shall constitute satisfactory mitigation of those impacts related to the specific improvements identified on the project list (Attachment A, attached to the ordinance codified in this section).

C.    Further mitigation in addition to the impact fee shall be required for identified adverse impacts appropriate for mitigation pursuant to SEPA that are not mitigated by an impact fee.

D.    Nothing in this chapter shall be construed to limit the city’s authority to deny building permits when a proposal would result in significant adverse impacts identified in an environmental impact statement and reasonable mitigation measures are insufficient to mitigate the identified impact. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.170 Relationship to concurrency.

Neither compliance with this chapter or the payment of any fee hereunder shall constitute a determination of concurrency under Chapter 15.56. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)

15.60.180 Necessity of compliance.

A building permit issued after the effective date of the ordinance codified in this section shall be null and void if issued without substantial compliance with this chapter by the department, the approving authority and the director. (Ord. 2015-22 § 3 (Exh. C), 2022; Ord. 1555-06 § 1 (part), 2006)