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A. The city’s impact fee schedule shall be reviewed by the city council as it may deem necessary and appropriate in conjunction with the annual update of the capital facilities plan element of the city’s Comprehensive Plan.

B. The city’s community and economic development department shall maintain and preserve records of impact fee deferrals in conformance with RCW 44.28.812 and RCW 43.31.980 including:

1. The number of deferrals requested and issued;

2. The type of impact fee deferred;

3. The monetary amount of deferrals;

4. The number of deferrals that were not fully, and timely paid; and

5. The cost to the city for collecting both timely and delinquent fees. (Ord. 1507 §7 (part), 2017).