§ 19-1015. Refunds.

(a)

Basis of Refunds. Upon application to the department of finance by an owner of property on which a development impact fee has been paid, the city shall refund 97 percent of the development impact fee if:

(1)

Capacity is available and service is permanently denied; or

(2)

If the city, after collecting the fee when service is not available, has failed to encumber the development impact fee or commence construction within six (6) years after the date the fee was collected. The city shall retain three percent (3%) of the fee paid as an administration fee.

(b)

Accounting for Receipts. In determining whether development impact fees have been encumbered, development impact fees shall be considered encumbered on a first-in, first-out (FIFO) basis.

(c)

Notice of Refunds. When the right to a refund exists due to a failure to encumber development impact fees, the department of finance shall provide written notice of entitlement to a refund to the feepayor who paid the development impact fee at the address shown on the application for development approval, or to a feepayor's successor in interest who has given notice to the department of finance of a legal transfer or assignment of the right to entitlement to a refund and who has provided said department with a mailing address. Such notice shall also be published in a newspaper of general circulation within the city within 30 days after the expiration of the six-year period after the date that the development impact fees were collected and shall contain the heading "Notice of entitlement to development impact fee refund."

(d)

Refund Applications.

(1)

A refund application shall be made in writing to the department of finance within one (1) year of the date the refund becomes payable under subsections 19-1015(a), (b) or (c), or within one (1) year of publication of the notice of entitlement to a refund, whichever is later. A refund not applied for within said time period shall be deemed waived.

(2)

A refund application shall include information and documentation sufficient to permit the department of finance to determine whether the refund claimed is proper, and, if so, the amount of such refund.

(3)

A refund shall include a refund of a pro rata share of interest actually earned on the unused or excess development impact fee collected.

(e)

Payment of Refund.

(1)

All refunds shall be made to the feepayor within 60 days after it is determined by the department of finance that a sufficient proof of claim for refund has been made.

(2)

In no event shall a feepayor be entitled to a refund for development impact fees assessed and paid to recover the cost of excess capacity in existing system improvements.

(Code 1977, § 19-1015)

State law reference

Refunds, O.C.G.A. § 36-71-9.