Chapter 3.15 IMPACT FEES

The town council of the town of Yacolt (the “council”) hereby finds and determines that new growth and residential development in the town of Yacolt (“town”) will create additional demand and need for school facilities in the town of Yacolt, 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 and school district. Therefore, pursuant to Chapter 82.02 RCW, the council adopts the ordinance codified in this article to assess impact fees on new residential development within the Battle Ground School District No. 119 (“district”). The provisions of this article shall be liberally construed in order to carry out the purposes of the council in establishing the impact fee program. [Ord. 352 § 1, 1994.]

3.15.020 Definitions.

The following words and terms shall have the following meanings for the purposes of this article, 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.

“Building permit” means the permit required for new construction and additions. The term “building permit,” as used in this article, shall not be deemed to include:

1. Permits required for the remodeling, rehabilitation, or other improvements to an existing structure or rebuilding a damaged or destroyed structure; provided, that there is no increase in the number of dwelling units resulting therefrom;

2. Permits required for temporary dwellings.

The term “building permit” shall include mobile home placement permits.

“Encumber” 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.

“Project improvements” means site improvements and facilities that are planned and designated 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.

“System improvements” means school facilities that are included in the district’s capital facilities plan and are designed to provide service to the community at large, in contrast to project improvements. [Ord. 352 § 2, 1994.]

3.15.030 Assessment of impact fees.

A. The town shall collect impact fees from any applicant seeking residential development approval from the town for any development activity within the town, where such development activity requires the issuance of a building permit as defined in this article. Impact fees shall be assessed for each dwelling unit created which may include the expansion of existing uses which creates a demand for additional school facilities.

B. Impact fees shall be assessed at the time a sufficiently complete building application that complies with existing zoning ordinances and building codes is submitted for each unit in the development. Impact fees shall be collected from the feepayer at the time the building permit is issued for each unit in the development.

C. Except if otherwise exempt, the town shall not issue the required building permit unless and until the impact fees have been paid. [Ord. 352 § 3, 1994.]

3.15.040 School impact fee component.

The school impact fee shall be calculated using the formula contained in YMC 3.15.110. The amount of the impact fee shall be set forth in the Battle Ground School District’s capital facilities plan, as it currently exists or is hereinafter amended, and such plan or amendment is adopted by the town. The town in consultation with the district and upon application by the developer, supported by studies or data, may reduce or eliminate the school impact fee if it is shown that either: (A) the formula contained in YMC 3.15.110 does not accurately reflect a school impact or (B) due to unusual circumstances such as the facility improvements identified in the capital facilities plan are not reasonably related to the proposed development, or the facility improvements will not reasonably benefit the proposed development. This exemption shall not be available based on the sole reason that the current or prospective occupant of a development does not or will not have school-aged children. [Ord. 352 § 4, 1994.]

3.15.050 Credits.

A feepayer can request that a credit or credits be awarded to him/her for the value of dedicated land, improvements, or construction provided by the feepayer if the land, improvements, and/or the facility constructed are included within the adopted capital facilities plan and the district makes the finding that such land, improvements, and/or facilities would serve the goals and objectives of the capital facilities plan. In the event the land, improvements and/or facilities are accepted by the district, the feepayer shall be responsible for supplying an independent appraisal based on objective standards which indicates the fair market value of the dedicated land, improvements and/or facilities. The credit amount shall be applied to the impact fee calculated for the particular development. If the amount of the credit is less than the amount of the fee, the feepayer shall pay the difference. In the event the amount of the credit exceeds the amount of the impact fee due and owing by the feepayer, neither the district nor the town shall be liable to the feepayer for the difference. [Ord. 352 § 5, 1994.]

3.15.060 Appeals.

A. Any feepayer may pay the impact fees imposed by this article under protest in order to obtain a building permit. Appeals regarding the impact fees imposed on any development activity may only be taken by the feepayer of the property where such development activity will occur. No appeal shall be permitted unless and until the impact fees at issue have been paid.

B. Determinations of the town with respect to the applicability of the impact fees to a given development activity or the availability or value of a credit can be appealed to the town council.

C. Appeals shall be taken within 10 working days of payment of the fee or within 10 working days of the town’s issuance of a written determination of a credit or exemption decision by filing with the town a notice of appeal specifying the grounds thereof, and depositing the necessary fee, which is set forth in the existing fee schedules for appeals of land use decisions. The appeals shall be processed in the same manner as other land use decisions pursuant to applicable Yacolt ordinances. [Ord. 352 § 6, 1994.]

3.15.070 Capital facilities plans adopted.

The 1994 Capital Facilities Plan for Battle Ground School District No. 119, attached to the ordinance codified in this article as Exhibit “B” and incorporated herein by this reference, is approved as meeting the requirements of this article and is hereby adopted as a subelement of the town of Yacolt’s comprehensive land use plan. [Ord. 352 § 7, 1994.]

3.15.080 Refunds.

A. If a district fails to expend or encumber the impact fees within six years of when the fees were paid, unless extraordinary or compelling reasons exist, 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. Owners seeking a refund of impact fees must submit a written request for a refund of the fees to the town 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.

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

D. Refunds of impact fees under this section shall include any interest earned on the impact fees by the town or the district. [Ord. 352 § 8, 1994.]

3.15.085 School impact fee fund.

A. Creation of School Impact Fee Fund. There is hereby created and established a special purpose fund designated as the “school impact fee fund.” The town clerk shall be the manager of the school impact fee fund. All school impact fees collected pursuant to this chapter shall be earmarked specifically and retained in the school impact fee fund. The fund shall be perpetual, though the fund may from time to time be unfunded.

B. Interest-Bearing Account. School impact fees shall be placed in a special interest-bearing account within the school impact fee fund. All interest earned shall be retained in the account and expended for the purposes for which the impact fees were imposed.

C. Purpose of Fund. The school impact fees collected by the town together with the interest earned on such fees shall be held and disbursed pursuant to this chapter, applicable statutes, and interlocal agreements with school districts or other agencies designated as a proper recipient of the funds.

D. Annual Report. By April of each year, the town clerk shall provide a report for the previous calendar year on the school impact fee fund showing the source and amount of all moneys collected, earned or received and system improvements that were financed in whole or in part by school impact fees. [Ord. 591 § 1, 2023.]

3.15.090 Use of funds.

A. Pursuant to this article, impact fees:

1. Shall be used for system improvements that will reasonably benefit new school facilities and shall not be used for project improvements;

2. Shall not be imposed to make up for deficiencies in school facilities serving existing developments; and

3. Shall not be used for maintenance or operation.

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

C. Impact fees may also be used to recoup public 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 public improvements for which impact fees may be expended, impact fees may be used to pay the principal 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. 352 § 9, 1994.]

3.15.100 Review.

Impact fees shall be reviewed by the council as it may deem necessary and appropriate or in conjunction with the annual update of the capital facilities plan element of the town’s comprehensive plan. [Ord. 352 § 10, 1994.]

3.15.110 School impact fee component.

The impact fee component for schools shall be separately calculated for each participating school district using the following formula:

SIF = [CS (SF) – (TC)] x A – FC

A. “SIF” means the school component of the total development impact fee.

B. “CS” means the cost of each type of facility listed in a school district’s capital facilities plan attributable to new growth divided by the number of students representing a six-year increase in students for each type of school facility. Each type of facility means elementary school, middle school and high school.

C. “SF” means student factor. The student factor is the number of students typically generated from one residential unit for each type of school facility. This is determined by dividing the total number of residential units in a school district into the current enrollment numbers for each type of school facility. The student factor for each school

district shall be calculated annually. Separate student factors shall be calculated for single-family and multifamily dwelling units.

D. “SM” means state match. State match is that amount received from the state of Washington towards school construction costs. The state match component of the formula is that amount representing the per student amount of state matching funds. This is calculated for each type of facility as: student factor x Boeck index (average annual construction cost of a school facility per square foot) x square foot standard per student established by the Superintendent of Public Instruction x state match percentage (that percentage of the total cost of a school facility funded by state funds). The state match for each school district shall be calculated annually.

E. “TC” means tax credit. This is calculated as:

((1 + i)10) – 1	x average assessed value for the dwelling unit within a school district
	x current school district capital property tax levy rate.

where i = the average annual interest rate as stated in the Bond Buyer Twenty Bond General Obligation Bond Index. The tax credit for each school district shall be calculated annually.

F. “FC” means facilities credit. This is the value of any improvement listed in a school district’s capital facilities plan provided by the developer.

G. “A” means an adjustment for the portion of the anticipated increase in the public share resulting from exempt residential development proratable to new residential development. This adjustment for school impact is determined to be 85 percent. [Ord. 352 Exh. A, 1994.]

Article II. Fire, Park and Traffic Impact Fees

3.15.120 Findings and authority.

The demand for fire, parks and recreation, and traffic facilities is proportionate to the size of a user population. The larger a population grows the greater the demand for town fire, parks and recreation, and traffic facilities. In order to offset the impacts of new residential development on the town’s fire protection, park, and traffic systems, the town has determined to levy fire, park, and traffic impact fees consistent with town standards as new development occurs. Impact fees are authorized under the State Environmental Policy Act (SEPA) and the Growth Management Act (GMA) to help offset the cost of capital facilities brought about by new growth and development. Impact fees imposed under this article will be used to acquire and/or develop fire protection, parks and recreation, and traffic facilities that are consistent with the capital facilities element of the Yacolt comprehensive growth management plan. [Ord. 548 § 1, 2016; Ord. 444 § 1, 2006.]

3.15.130 Purpose.

A. The purpose of this article is to implement the capital facilities element of the Yacolt comprehensive growth management plan by:

1. Ensuring that adequate fire protection; park, open space, and recreation; and traffic facilities are available to serve new development;

2. Maintaining the high quality of life in Yacolt by ensuring that growth pays for growth and that existing service levels for existing residents and businesses are not adversely impacted by growth and new development activity; and

3. Establishing standards and procedures whereby new development pays its proportionate share of the cost of fire protection; park, open space, and recreation; and traffic facilities that are reasonably related to the new development, and whereby fire protection; park, open space, and recreation; and traffic facilities are jointly financed by public and private interests.

B. The provisions of this article shall be liberally construed to effectively carry out its purpose in the interest of the public health, safety, and welfare. [Ord. 548 § 1, 2016; Ord. 444 § 2, 2006.]

3.15.140 Definitions.

As used in this article, the following terms have the meanings set forth below:

“Building permit” means a permit issued by the town of Yacolt and which authorizes the construction, alteration, enlargement, conversion, reconstruction, remodeling, rehabilitation, erection, demolition, moving or repair of a building or structure. As the term relates to fire, park, and traffic impact fees, “building permit” includes a permit issued for the siting or location of a mobile or manufactured home.

“Capital facilities” means those fire protection; park, open space, and recreation; and traffic facilities or improvements addressed in the capital facilities element of the Yacolt comprehensive growth management plan, as the same now exists or may be hereafter amended. Capital facilities costs include the cost of fire protection, park, and traffic planning, land acquisition, site improvements, buildings, and equipment, but exclude the cost of maintenance and operation.

“Capital facilities program (CFP)” means a six-year plan that is approved by the town council in order to finance the development of capital facilities necessary to support the projected population of Yacolt over the six-year period. The town’s CFP is found in the capital facilities element of the Yacolt comprehensive growth management plan, as the same now exists or may be hereafter amended.

“Developer” means an individual, a group of individuals, a partnership, a corporation, an association, a municipal corporation, a state agency, or other person proposing or undertaking development activity within the town.

“Development activity” as the term relates to fire, park, and traffic impact fees, means any construction or expansion of a building, structure, or use, any changes in the use of a building or structure, or any changes in the use of land, that creates additional demand and need for public fire protection; park, open space, and recreation; or traffic facilities.

“Development approval” means any written authorization from the town that authorizes commencement of a development activity.

“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 fire protection; park, open space, and recreation; or traffic capital facilities. Impact fees shall be considered encumbered on a first in, first out basis.

“Existing development” means that development which physically exists or for which the developer holds a valid building permit as of the effective date of the ordinance codified in this article.

“Impact fee” means a payment of money imposed upon new growth or development as a condition of development approval in order to pay for fire protection; park, open space, and recreation; and traffic facilities needed to serve such new growth or development. “Impact fee” does not include any permit or application fee.

“Level-of-service – existing/proposed (ELOS/PLOS)” means the ratio of fire protection; park, open space, and recreation; and traffic facility units (acres, fields, square feet, etc.) to the number of persons in the town’s population (expressed as unit per 1,000 persons).

“New development” means any and all development for which a permit is issued after the effective date of the ordinance codified in this article.

“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 to be the owner of the real property if the contract is recorded.

“Previously incurred system improvements” means system improvements that were accomplished in order to serve new growth and development.

“Prior system improvement deficiencies” means deficiencies in public facilities serving existing development and that do not meet the proposed level of service.

“Private recreational facility” means any recreational facility not owned or dedicated to the public or a government agency.

“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 are not system improvements. No fire protection; park, open space, and recreation; or traffic improvement or facility included in the capital facilities plan shall be considered a project improvement.

“Proportionate share” means that portion of the cost of fire protection; park, open space, and recreation; and traffic improvements that are reasonably related to the service demands and needs of new development.

“Service area” means a geographic area defined by the town or, in the case of facilities providing service to areas outside the town, by interlocal agreement, as being that area in which a defined set of fire protection; park, open space, and recreation; and traffic facilities provide service to development within the area.

“System improvements” means fire protection; park, open space, and recreation; and traffic 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.

“Town” means the town of Yacolt, Washington. [Ord. 548 § 1, 2016; Ord. 444 § 3, 2006.]

3.15.150 Service areas.

The fire protection; park; and traffic service area for the existing and proposed fire protection; park, open space, and recreation; and traffic facilities of the town of Yacolt is hereby defined as that area which is coextensive with the corporate boundaries of the town, as they now exist or as they may be amended through annexation or other means from time to time. [Ord. 548 § 1, 2016; Ord. 444 § 4, 2006.]

3.15.160 Level of service.

The level of service for each type of fire protection, park, and traffic facility for which an impact fee is imposed under the provisions of this article is established by the capital facilities element of the Yacolt comprehensive growth management plan. [Ord. 548 § 1, 2016; Ord. 444 § 5, 2006.]

3.15.170 Imposition of fire, park, and traffic impact fees.

A. Any person or entity who, after the effective date of the ordinance codified in this article, seeks to develop land within Yacolt by applying for a building permit for a commercial building, a building permit for a residential building, or a permit for a residential mobile or manufactured home installation, is hereby required to pay a fire, park, and traffic impact fee in the manner and the amount set forth in this article.

B. No commercial building permit, residential building permit, or permit for residential mobile or manufactured home installation shall be approved or issued unless and until the fire, park, and traffic impact fee has been paid as provided in this article. [Ord. 548 § 1, 2016; Ord. 444 § 6, 2006.]

3.15.180 Computation of the fire, park, and traffic impact fee amount – Fee schedule.

The fire, park, and traffic impact fee for each development activity on which an impact fee is imposed as provided in this article shall be determined according to the following schedule:

IMPACT FEE	SINGLE-FAMILY DETACHED	SINGLE-FAMILY ATTACHED (DUPLEX)	MOBILE/ MANUFACTURED HOME	COMMERCIAL
Fire	$ 250	$ 250	$ 250	$ 1,150
Park	$ 2,300	$ 2,300	$ 2,300	$ 0
Traffic	$ 2,750	$ 2,750	$ 2,750	$ 3,850

[Ord. 548 §§ 1, 2, 2016; Ord. 444 § 7, 2006.]

3.15.190 Alternative method of computation.

A. As an alternative to calculation of the fire, park, and traffic impact fee according to the schedule set forth in YMC 3.15.180, a developer may opt to prepare and submit an independent fee calculation study for the requested development activity to the town council. Any such study shall be prepared at the developer’s sole cost and expense.

B. The independent fee calculation study shall comply with the following standards:

1. The study shall follow accepted impact fee assessment practices and methodologies.

2. The study shall use acceptable data sources and the data shall be comparable with the uses and intensities proposed for the proposed development activity.

3. The study shall comply with the applicable state laws governing fire, park, and traffic impact fees.

4. The study, including any data collection and analysis, shall be prepared and documented by professionals qualified in their respective fields.

5. The study shall show the basis upon which the independent fee calculation was made.

C. The town council shall consider the independent fee calculation study submitted by the developer but is not required to accept such study if the town council decides that the study is not accurate or reliable. The town council may, in the alternative, require the person submitting the study to submit additional or different documentation for consideration. If the town council decides that outside experts are needed to review the study, the developer shall be responsible for paying the cost of review by outside experts.

D. If an acceptable independent fee calculation study is not presented, the developer shall pay the impact fees based upon the process and schedule set forth in YMC 3.15.180. If an acceptable independent fee calculation study is presented, the town council may adjust the fee to that appropriate to the particular development activity. [Ord. 548 § 1, 2016; Ord. 444 § 8, 2006.]

3.15.200 Credits.

A. Pursuant to RCW 82.02.060(3), a reasonable credit shall be allowed for the conveyance of land for, improvements to, or new construction of any fire, park, or traffic improvements provided by a developer, to fire protection; park, open space, and recreation; and traffic facilities identified in the capital facilities element of the Yacolt comprehensive growth management plan and that are the subject of impact fees to be paid by the developer under this article. Any request for a credit against impact fees shall be made and decided no later than the approval of the permit triggering the imposition of impact fees.

B. All land proposed to be conveyed to the town in exchange for a credit against impact fee shall meet all of the following requirements:

1. The land must be conveyed free and clear of all liens and encumbrances;

2. The land must be readily accessible to the general public;

3. The land must have a site, size, and location consistent with a fire, park, or traffic improvement described in the Yacolt comprehensive growth management plan; and

4. The land must be suitable for the proposed fire, park, and traffic uses and for inclusion in the town’s fire protection, park, and traffic facilities as determined by the town council.

The town may decide to accept land which does not meet all of these standards in unusual circumstances where the land to be conveyed provides a unique benefit, such as location, access, or condition.

C. The amount of the credit shall be the value of the land and improvements conveyed to the town; provided, that in no case shall the amount of the credit exceed the amount of the impact fee imposed on the development activity. If the value of the land and improvements exceeds the total fire, park, and traffic impact fees to be paid by the development, no impact fees shall be due. If the value of the land and improvements is less than the impact fees due, the developer will be required to pay the difference.

D. Credits shall not be transferable from one property, project, or development activity to another. [Ord. 548 § 1, 2016; Ord. 444 § 9, 2006.]

3.15.210 Adjustments.

The town council is authorized to adjust the impact fees to be calculated under this article where the developer demonstrates that unusual circumstances make the standard impact fees applied to such development unfair or unjust. The circumstances that form the basis for the adjustment shall not be circumstances that are generally applicable to similar land uses or to all development activity in the vicinity. Unusual circumstances may include that the development activity will have substantially less impact on the system improvements that other development activities in the same land use category. Any request for an adjustment shall be made no later than the time of the application triggering imposition of impact fees. Adjustments granted under this section shall not be transferable from one property, project, or development activity to another. [Ord. 548 § 1, 2016; Ord. 444 § 10, 2006.]

3.15.220 Payment of fees.

A. Impact fees shall be imposed upon development activity in the town, based upon the schedule set forth in this article, and shall be collected by the town from any applicant where such development activity requires issuance of a residential building permit, issuance of a commercial building permit, or issuance of a mobile or manufactured home permit and the fee for the lot or unit has not been previously paid.

B. Arrangement may be made for later payment of the impact fee with the approval of the town only if the town determines that it will be unable to use or will not need the payment until a later time; provided, that sufficient security, as defined by the town, is provided to assure payment. Security shall be made to and held by the town, which will be responsible for tracking and documenting the security interest. [Ord. 548 § 1, 2016; Ord. 444 § 11, 2006.]

3.15.230 Appeals – Payment under protest.

A. Determinations made by the town pursuant to this article may be appealed in writing within 60 days to the town council.

B. Impact fees may be paid under protest in order to obtain a permit or other approval of development activity. [Ord. 548 § 1, 2016; Ord. 444 § 12, 2006.]

3.15.240 Impact fee accounts.

A. Fire, park, and traffic impact fee accounts are hereby established for the purpose of depositing and maintaining the funds received under this article. Separate fire, park, and traffic impact fee accounts shall be maintained for fire protection; park, open space, and recreation; and traffic facilities.

B. The town clerk shall earmark all funds collected under this article as to the person paying, the date paid, and the development or property for which paid. The account shall be separate from all other accounts of the town and shall be interest-bearing. All interest paid shall be retained in the account and expended for the purposes for which the impact fee was imposed. [Ord. 559 § 2(A), 2017; Ord. 548 § 1, 2016; Ord. 444 § 13, 2006.]

3.15.250 Use of impact fees.

A. Impact fees shall be expended solely for fire protection; park, open space, and recreation; and traffic facilities under the jurisdiction of Yacolt described in and in conformance with the capital facilities program. Impact fees may be expended for facility planning, land acquisition, site improvements, application fees, necessary off-site improvements, required mitigation, construction, engineering, architectural, permitting, financing, and administrative expenses, relocatable facilities, capital equipment, repayment of system improvement costs previously incurred to the extent that new growth and development will be served by such system improvements, and any other expenses which could be capitalized and which are consistent with the capital facilities program. Impact fees shall not be used for maintenance or operations.

B. In the event that bonds or similar debt instruments are issued for the advanced provision of system improvements for which impact fees may be expended and where consistent with provisions of the bond covenants, impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the facilities are consistent with the requirements of this section.

C. Impact fees collected under this article shall be expended or encumbered for a permissible use within six years of the date they are received by the town, unless the town council finds that there exists an extraordinary and compelling reason for the fees to be held longer than six years. Such a finding shall be made in writing.

D. Funds may be used to provide refunds as described in YMC 3.15.260.

E. Yacolt shall be entitled to retain not more than six percent of the funds collected as compensation for the expense of collecting the fees and administering this article. [Ord. 548 § 1, 2016; Ord. 444 § 14, 2006.]

3.15.260 Impact fee refunds.

A. If a development approval for which an impact fee has been paid under this article expires without commencement of construction, then the developer shall be entitled to a refund, with interest, of the impact fee paid, except that Yacolt shall retain a percentage of the fee to offset a portion of the costs of collection and refund.

B. The current owner of property on which impact fees have been paid may receive a refund of such fees, or any portion thereof if the town has failed to expend or encumber the impact fees, or any applicable portion, within the time period specified in YMC 3.15.250.

C. The town shall notify potential claimants for impact fee refunds by first class mail deposited with the United States Postal Service at the last known address of the said claimants.

D. A request for a refund must be submitted to the town council in writing within one year of the date that the right to claim the refund arises or the date that the notice is given, whichever is later. Any impact fees that are not expended or encumbered and for which no application for refund has been made within the one-year period shall be retained and expended on the indicated capital facilities. Refunds under this subsection shall include interest earned on the impact fees; provided, that if the town’s failure to expend or encumber the fee within the time period set forth in YMC 3.15.250 is due to delay attributable to the developer of the project for which the fee was collected, the refund shall be without interest.

E. If the town should terminate the impact fee requirements of this article, all unexpended or unencumbered funds, including interest earned, shall be refunded pursuant to this section. Upon a determination to terminate such impact fee requirements, the town shall publish a notice of such termination and the availability of refunds in the town’s official newspaper at least two times and shall notify all potential claimants by first class mail at the last known address of claimants. A request for a refund must be submitted to the town council in writing within one year of the date that the notice is given.

Any impact fees for which no application for refund has been made within the one-year period shall be retained and expended on the indicated capital facilities. No notice shall be required if there are no unexpended or unencumbered balances within the account at the time of termination. [Ord. 548 § 1, 2016; Ord. 444 § 15, 2006.]

3.15.270 Exemptions.

The following development activities shall be exempted from payment of impact fees:

A. Rebuilding or replacement of an existing legally established dwelling unit where no additional dwelling unit is created.

B. Alteration or expansion:

1. Of an existing building where no additional residential units are created and where the use is not changed; and/or

2. The construction of accessory buildings or structures.

C. Mobile or manufactured homes where the installation of a replacement mobile or manufactured home on a lot or other such site when impact fees for such mobile or manufactured home have previously been paid pursuant to this article or where a mobile or manufactured home legally existed on such site on or prior to the effective date of the ordinance codified in this article. [Ord. 548 § 1, 2016; Ord. 444 § 16, 2006.]

3.15.280 Annual report.

The town clerk shall prepare an annual report to the town council showing the source and amount of all monies collected, earned, or received and the fire protection, park, and traffic system improvements that were financed in whole or in part by impact fees imposed under this article. The report may be part of an existing annual report or may be a separate report. [Ord. 559 § 2(A), 2017; Ord. 548 § 1, 2016; Ord. 444 § 17, 2006.]

Article III. Deferral of Impact Fees

3.15.290 Definitions.

“Applicant for impact fee deferral” means an applicant for a building permit that also makes application for impact fee deferral. It includes an entity that controls the applicant, is controlled by the applicant, or is under common control with the applicant.

“Transfer” means sale as defined in RCW 82.345.010, forfeiture, foreclosure, trade, gift, receivership, bankruptcy or other change in ownership interest in real property or improvements. [Ord. 545 § 1, 2016.]

3.15.300 Deferral of impact fees.

In accordance with ESB 5923 (2015)¹, impact fees assessed for single-family detached or attached new residential construction may be deferred at the election of an applicant for impact fee deferral under the following conditions:

A. For each single-family residence for which any impact fee deferral is applied for, an administrative fee is set in the amount of $250.00 and must be paid to the town due to the increased burden placed on the town staff for processing and monitoring such deferral.

B. A separate application must be submitted for each single-family residence being constructed. Only the first 20 applications per calendar year by each applicant for impact fee deferral are eligible for impact fee deferral under this article.

C. The period of deferral expires at the earliest of:

1. The time of final inspection by the building inspector as reported to town officials;

2. The time of issuance of a certificate of occupancy by the town;

3. The time of closing of the first transfer of the property occurring after the issuance of applicable building permit; or

4. Eighteen months after the building permit is issued by the town.

D. Final inspection approval, certificate of occupancy, and any future utility hookups will not be issued or made until payment in full of the impact fees is made. For the first transfer of the property, the impact fees shall be paid at closing if they have not been previously paid.

E. The applicant for impact fee deferral must grant and record in favor of the town of Yacolt an impact fee lien in the amount of the deferred impact fees. The lien must be in a form signed, dated and approved by the mayor of Yacolt, and signed by all owners of the property and persons or entities holding any interest in the property, with all signatures acknowledged as required for a deed, and recorded among the appropriate land records of Clark County. Proof of such recording shall be submitted to the town of Yacolt before a building permit may be issued. The lien must specify that it is binding on all successors in title after the recordation. The lien may specify that it is subordinate to one mortgage for the purpose of construction upon the same real property granted by the applicant for impact fee deferral. A mortgage, deed of trust or other financing mechanism shall be limited to the property upon which construction on one single-family residence will occur. A lien not paid when due shall bear interest at the statutory rate. A lien shall become due at the expiration of the deferral date.

F. If impact fees are not paid in accordance with ESP 5923 (2015) the town of Yacolt may institute foreclosure proceeding in accordance with Chapter 61.12 RCW.

G. After full payment of impact fees, and upon written request of the person paying said fees containing the name and address of the requester together with a copy of a proposed lien release form, the town of Yacolt, upon approval of the clerk and town attorney, shall sign a lien release and deliver it to the person paying said fees either in person or by first class mail. [Ord. 559 § 2(A), 2017; Ord. 545 § 2, 2016.]

Code reviser’s note: ESB 5923 (2015) is attached to the ordinance codified in this article.