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 Polk County
 Code of Ordinances
 Chapter 8.7. IMPACT FEES
 Article II. ADMINISTRATIVE PROVISIONS

  § 8.7-23. Refunds of impact fees.  

Latest version.

  • A.

    Impact fees collected pursuant to this chapter shall be returned to the then current owner of the property on behalf of which such fees were paid if such fees have not been expended or encumbered prior to the end of the fiscal year immediately following the eighth anniversary of the date upon which such fees were paid or upon a finding of good cause by the county manager in extraordinary situations. Refunds shall be made only in accordance with the following procedure:

    1.

    The then current owner shall petition the board for the refund prior to the end of the fiscal year following the fiscal year in which occurs the date of the eighth anniversary of the payment of the impact fees.

    2.

    The petition for refund shall be submitted to the county manager and shall contain:

    a.

    A notarized sworn statement that the petitioner is the then-current owner of the property on behalf of which the impact fees were paid;

    b.

    A copy of the dated receipt issued for payment of such fees, or such other record as would indicate payment of such fees;

    c.

    A certified copy of the latest recorded deed; and

    d.

    A copy of the most recent ad valorem tax bill.

    3.

    Within three (3) months from the date of receipt of a petition for refund, the county manager will advise the petitioner and the board of the status of the impact fees requested for refund, and if such impact fees have not been spent or encumbered within the applicable time period, then it shall be returned to the petitioner with any interest which may have been earned on such impact fees. For the purposes of this section, fees collected shall be deemed to be spent or encumbered on the basis of the first fee in shall be the first fee out.

(Ord. No. 18-048, § II(2.13), 7-24-18)