(1) Impact
fee receipts shall be earmarked specifically and retained in
special interest-bearing accounts. Separate accounts shall be
established for each type of public facility for which impact
fees are collected. All interest shall be retained in the
account and expended for the purpose or purposes for which the
impact fees were imposed. Annually, each county, city, or town
imposing impact fees shall provide a report on each impact fee
account showing the source and amount of all moneys collected,
earned, or received and system improvements that were financed in
whole or in part by impact fees.
(2) Impact fees for system improvements shall be expended
only in conformance with the capital facilities plan element of
the comprehensive plan.
(3)(a) Except as provided otherwise by (b) of this
subsection, impact fees shall be expended or encumbered for a
permissible use within six years of receipt, unless there exists
an extraordinary and compelling reason for fees to be held longer
than six years. Such extraordinary or compelling reasons shall
be identified in written findings by the governing body of the
county, city, or town.
(b) School impact fees must be expended or encumbered for a
permissible use within ten years of receipt, unless there exists
an extraordinary and compelling reason for fees to be held longer
than ten years. Such extraordinary or compelling reasons shall
be identified in written findings by the governing body of the
county, city, or town.
(4) Impact fees may be paid under protest in order to obtain
a permit or other approval of development activity.
(5) Each county, city, or town that imposes impact fees
shall provide for an administrative appeals process for the
appeal of an impact fee; the process may follow the appeal
process for the underlying development approval or the county,
city, or town may establish a separate appeals process. The
impact fee may be modified upon a determination that it is proper
to do so based on principles of fairness. The county, city, or
town may provide for the resolution of disputes regarding impact
fees by arbitration.
[2009 c 263 § 1; 1990 1st ex.s. c 17 § 46.]
NOTES:
Severability -- Part, section headings not law -- 1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.