Sec. 21-201. - Condition for refunds.

(a)

If a permit expires without commencement of construction, the taxpayer shall be entitled to a refund of the park and recreational development impact fee(s) paid, with any interest accrued thereon, as a condition for the issuance of the permit. The feepayer shall submit a written request for a refund to the park director within two years after the expiration date of the permit. Failure to timely submit a request for a refund may constitute a waiver of any right to a refund.

(b)

The park director shall report to the board of supervisors, once each fiscal year, any portion of park and recreational facility development impact fees remaining unexpended or uncommitted in an account five or more years after deposit and identify the purpose for which the fee was collected. In accordance with Government Code Section 66001, the board of supervisors shall make findings once each fiscal year on

any portion of the fee remaining unexpended or uncommitted in its account five or more years after deposit of the fee, to (1) identify the purpose to which the fee is put; (2) demonstrate a reasonable relationship between the fee and the purpose for which it is charged; (3) identify all sources and amounts of funding anticipated to complete financing of the park and recreational facilities and; (4) designate the approximate dates on which the funding is deposited into the appropriate account.

(c)

For all unexpended or uncommitted fees for which the findings set forth in subsection (b) cannot be made, the county shall refund to the current record owner or owners of lots or units of the development project(s) on a prorated basis the unexpended or uncommitted fees, and any interest accrued.

(d)

If the administrative costs of refunding unexpected and uncommitted revenues collected pursuant to this ordinance exceeds the amount to be refunded, the board of supervisors, after a public hearing, for which notice has been published pursuant to Government Code Section 66001 and posted in three prominent places within the area of the development project, may determine that the revenues shall be allocated for some other purpose for which the fees are collected pursuant to Government Code Section 66001 et seq. and that serves the project on which the fee was originally imposed.

(Ord. No. 4316, § 1)