(1) Any governmental entity which adopts a development impact fee ordinance shall provide for refunds upon the request of an owner of property on which a development impact fee has been paid if:
(a)  Service is available but never provided;
(b)  A building permit or permit for installation of a manufactured home is denied or abandoned;
(c)  The governmental entity, after collecting the fee when service is not available, has failed to appropriate and expend the collected development impact fees pursuant to section 67-8210(4), Idaho Code; or
(d)  The fee payer pays a fee under protest and a subsequent review of the fee paid or the completion of an individual assessment determines that the fee paid exceeded the proportionate share to which the governmental entity was entitled to receive.
(2)  When the right to a refund exists, the governmental entity is required to send a refund to the owner of record within ninety (90) days after it is determined by the governmental entity that a refund is due.

Terms Used In Idaho Code 67-8211

  • Appropriate: means to legally obligate by contract or otherwise commit to use by appropriation or other official act of a governmental entity. See Idaho Code 67-8203
  • Development: means any construction or installation of a building or structure, or any change in use of a building or structure, or any change in the use, character or appearance of land, which creates additional demand and need for public facilities or the subdivision of property that would permit any change in the use, character or appearance of land. See Idaho Code 67-8203
  • Development impact fee: means a payment of money imposed as a condition of development approval to pay for a proportionate share of the cost of system improvements needed to serve development. See Idaho Code 67-8203
  • Fee payer: means that person who pays or is required to pay a development impact fee. See Idaho Code 67-8203
  • Governmental entity: means any unit of local government that is empowered in this enabling legislation to adopt a development impact fee ordinance. See Idaho Code 67-8203
  • Manufactured home: means a structure, constructed according to HUD/FHA mobile home construction and safety standards, transportable in one (1) or more sections, which, in the traveling mode, is eight (8) feet or more in width or is forty (40) body feet or more in length, or when erected on site, is three hundred twenty (320) or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air conditioning, and electrical systems contained therein, except that such term shall include any structure that meets all the requirements of this subsection except the size requirements and with respect to which the manufacturer voluntarily files a certification required by the secretary of housing and urban development and complies with the standards established under 42 U. See Idaho Code 67-8203
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Proportionate share: means that portion of the cost of system improvements determined pursuant to section 67-8207, Idaho Code, which reasonably relates to the service demands and needs of the project. See Idaho Code 67-8203
    • (3)  A refund shall include a refund of interest at one-half (1/2) the legal rate provided for in section 28-22-104, Idaho Code, from the date on which the fee was originally paid.
    (4)  Any person entitled to a refund shall have standing to sue for a refund under the provisions of this chapter if there has not been a timely payment of a refund pursuant to subsection (2) of this section.