§ 58-176. Refunds.

(a)

Upon the request of an owner of property on which a development impact fee has been paid, the county shall refund the development impact fee if:

(1)

Capacity is available and service is denied; or

(2)

If the county, after collecting the fee, has failed to encumber the development impact fee or commence construction within six years after the date the fee was collected.

(b)

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)

When the right to a refund exists due to a failure to encumber development impact fees, the county shall provide written notice of entitlement to a refund to the feepayor who paid the development impact fee at the address on the application for development approval or to a successor in interest who has given notice to the county of a transfer or assignment of the right to entitlement to a refund and who has provided a mailing address. Such notice shall also be published in the legal organ of the county wherein the sheriff's notices are published within 30 days after the expiration of the six-year period after the date that the development impact fees were collected and shall contain a heading "Notice of Entitlement to Development Impact Fee Refund."

(d)

All requests for refunds shall be made in writing to the county manager within one year of the time the refund becomes payable under subsections (a) and (b) or (c) of this section or within one year of publication of the notice of entitlement to a refund under subsection (c) of this section, whichever is later.

(e)

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

(f)

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

(g)

The feepayor shall have standing to sue for a refund under the provisions of this article if there has been a timely and complete application (including, but not necessarily limited to, proof that a development impact fee has been paid, proof that the applicant for the refund is the feepayor entitled to the refund, and that the conditions specified in subsection (a) of this section have been met) for refund and the refund has been denied or has not been made within one year of submission of the application for refund to the county.

(94-RM-121, pt. 1, art. XI, §§ 1—7, 5-18-94)

State law reference

Refunds, O.C.G.A. § 36-71-9.