14.25.090 Credits.
A. A feepayer may request that a credit or credits for impact fees be awarded to him/her for the total value of system improvements, including dedications of land and improvements, and/or construction provided by the feepayer. The application for credits shall be presented by the feepayer and shall include documentation, such as receipts, to establish the amount of credit requested by the feepayer. Credits will be given only if the land, improvements, and/or the facility constructed are:
1. Included in the North Thurston School District Capital Facilities Plan as projects providing capacity to serve new growth;
2. Determined by the director to be suitable sites and constructed at acceptable quality;
3. Offsetting impacts of the feepayer’s development activity; and
4. For one or more of the projects listed in the school district’s capital facilities plan as the basis for calculating the impact fee.
B. For each credit request, the director shall determine the value of dedicated land by using available documentation or selecting an appraiser who is a member of the American Institute of Appraisers and be licensed in good standing under Chapter 18.40 RCW in the category for the property to be appraised. A description of the appraiser’s certification shall be included with the appraisal and the appraiser shall certify that he/she does not have a fiduciary or personal interest in the property being appraised. The feepayer shall pay the cost of the appraisal and shall deposit on account the estimated cost of the appraisal as determined by the city at the time the feepayer requests consideration for a credit.
C. Where the dedicated land, improvements, and/or construction are for the benefit of the school district, the request will be directed to the appropriate agency to determine the general suitability of the land, improvements, and/or construction for district purposes. The district shall determine whether the land, improvements, and/or the facility constructed are included within the district’s adopted capital facilities plan or the board of directors of the school district makes a finding that such land, improvements, and/or facilities would serve the goals and objectives of the capital facilities plan. The district shall forward its determination to the director, including cases where the district determines that the dedicated land, improvements, and/or construction are not suitable for district purposes. The director may adopt the determination of the district and may award or decline to award a credit, or the director may make an alternative determination and set forth in writing the rationale for the alternative determination.
D. After receiving the appraisal, the director shall provide the applicant with a letter or certificate setting forth the dollar amount of the credit, the reason for the credit, where applicable, the legal description of the site donated, and the legal description or other adequate description of the project or development to which the credit may be applied. The applicant must sign and date a notarized duplicate copy of such letter or certificate indicating his/her agreement to the terms of the letter or certificate and return such signed document to the director before the impact fee credit will be awarded. The failure of the applicant to sign, date, and return such document within sixty days shall nullify the credit.
E. Any claim for credit must be made no later than the time of application for a building permit. Any claim not so made shall be deemed waived.
F. In no event shall the credit exceed the amount of the impact fees that would have been due for the proposed development activity.
G. No credit shall be given for project improvements.
H. Determinations made by the director pursuant to this section shall be subject to the appeals procedures set forth in LMC 14.25.110. (Ord. 1507 §7 (part), 2017).