§ 46-159. Refunds.

(a)

Any capital recovery fee or portion thereof collected pursuant to this article which has not been expended within ten years from the date of payment shall be refunded, upon application, to the record owner of the property at the time the refund is paid, or, if the capital recovery fee was paid by another governmental entity, to such governmental entity, together with interest calculated from the date of collection to the date of refund at the statutory rate as set forth in V.T.C.A., Finance Code ch. 302.

(b)

A capital recovery fee collected pursuant to this article shall be considered expended if the total expenditures for capital improvements or facilities expansions authorized in section 46-157 within ten years following the date of payment exceeds the total fees collected for such improvements or expansions during such period.

(c)

If a refund is due pursuant to subsections (a) and (b) of this section, the city shall prorate the same by dividing the difference between the amount of expenditures and the amount of the fees collected by the total number of service units assumed within the service area for the period to determine the refund due per service unit. The refund to the record owner or governmental entity shall be calculated by multiplying the refund due per service unit by the number of service units for the development for which the fee was paid, and interest due shall be calculated upon that amount.

(d)

Upon completion of all the capital improvements or facilities expansions identified in the capital improvements plan upon which the fee was based, the city shall recalculate the maximum impact fee per service unit using the actual costs for the improvements or expansions. If the maximum impact fee per service unit based on actual cost is less than the impact fee per service unit paid, the city shall refund the difference, if such difference exceeds the impact fee paid by more than ten percent. The refund to the record owner or governmental entity shall be calculated by multiplying such difference by the number of service units for the development for which the fee was paid, and interest due shall be calculated upon that amount.

(e)

Upon the request of an owner of the property on which a capital recovery fee has been paid, the city shall refund such fees if:

(1)

Existing service is available and service is denied;

(2)

Service was not available when the fee was collected and the city has failed to commence construction of facilities to provide service within two years of fee payment; or

(3)

Service was not available when the fee was collected and has not subsequently been made available within a reasonable period of time considering the type of capital improvement or facility expansion to be constructed, but in any event later than five years from the date of fee payment.

(f)

As set forth in section 46-155, the city shall refund excess fee payments as determined by the difference between fee payments made before building permit issuance and actual fee payments due based on calculations made at the time of water or wastewater tap purchase.

(g)

Petition for refunds shall be submitted to the director of public works on a form provided by the city for such purpose. Within one month of the date of receipt of a petition for refund, the director must provide the petitioner, in writing, with a decision on the refund request, including the reasons for the decision. If a refund is due to the petitioner, the director shall notify the city treasurer and request that a refund payment be made to the petitioner. The petitioner may appeal the determination to the city council, as set forth in section 46-158.

(Code 1993, § 82-149; Ord. No. 2003-02, § 2(82-149), 3-17-2003)