A. The applicant shall be entitled to a credit against the applicable impact fee for the value of any dedication of land for, improvement to, or new construction of any system improvements provided by the applicant, to facilities that are:

B. No credit shall be given for project improvements, including frontage improvements and right-of-way dedication required to meet the prescribed minimum widths along the project frontages.

C. The value of a credit for structures, facilities or other improvements shall be established by original receipts provided by the applicant for one or more of the same system improvements for which the impact fee is being charged.

D. The value of a credit for land, including right of way and easements, shall be established on a case-by-case basis by an appraiser selected by, or acceptable to, the District (for school impact fees) or County (for regional park or traffic impact fees). The appraiser must be licensed in good standing by the State of Washington for the category of the property appraised. The appraisal shall be in accord with the most recent version of the Uniform Standards of Professional Appraisal Practice and shall be subject to review and acceptance by the District (for school impact fees) or the Department (for regional* park or traffic impact fees). The appraisal and review shall be at the expense of the applicant.

E. After the effective date of this Chapter and required compliance with Chapter 4A.30 PCC, whenever a development activity is granted approval subject to a condition that the applicant actually provide school sites, school facilities, or improvements to school facilities that are identified in the Capital Facilities Plan, or whenever the applicant has agreed, pursuant to the terms of a voluntary agreement with the school District, to provide land, provide school facilities that are identified in the Capital Facilities Plan, or make improvements to existing facilities as in the Capital Facilities Plan, the applicant shall be entitled to a credit for the value of the land or actual costs of capital facility construction against the fee that would be chargeable under the formula provided by Chapter 4A.30 PCC. The land value or costs of construction shall be determined pursuant to PCC 4A.10.100 A. through D.

F. After the effective date of this Chapter and required compliance with Chapter 4A.20 PCC, whenever a development activity is granted approval subject to a condition that the applicant actually provide park system facilities that are identified in the Capital Facilities Plan, or whenever the applicant has agreed, pursuant to the terms of a voluntary agreement with the Parks and Recreation Department, to provide land for park system facilities that are identified in the Capital Facilities Plan element, or make improvements to existing facilities as in the Capital Facilities Plan element, the applicant shall be entitled to a credit for the value of the land or actual costs of capital facility construction against the fee that would be chargeable under the formula provided by Chapter 4A.20 PCC. The land value or costs of construction shall be determined pursuant to PCC 4A.10.100 A. through D.

G. Upon the effective date of this Chapter and required compliance with Chapter 4A.40 PCC, whenever a development is granted approval subject to a condition that road improvements that are identified in the Capital Facilities Plan be constructed or provided, or whenever the applicant has agreed, pursuant to the terms of a voluntary agreement with the Department of Planning and Public Works, to donate or dedicate land for road facilities that are identified either in the Capital Facilities Plan element or are included in the Transportation Corridors and Connectors Right-of-Way Preservation Map (Chapter 19D.50 PCC), the applicant shall be entitled to a credit for the value of the land or actual costs of capital facility construction against the fee that would be chargeable under the formula provided by Chapter 4A.40 PCC. The land value or costs of construction shall be determined pursuant to this Section.

H. Pursuant to and consistent with the requirements of RCW 82.02.060, impact fee schedules have been adjusted for future taxes and other revenue sources to be paid by the new development which are earmarked or proratable to the same new public facilities which will serve the new development.

I. An applicant can request that a credit or credits for impact fees be awarded to him/her for payments of user fees, debt service payments, taxes or other payments which were paid prior to the date the impact fee is imposed and were earmarked or proratable to the same system improvements for which the impact fee is imposed. For each request for a credit or credits for past tax payments for impact fees, the applicant shall submit receipts and a calculation of past tax payments earmarked for or proratable to the particular system improvement for which the impact fee is imposed.

J. After receiving the receipts for improvements, the appraisal of land value, the receipts and calculations of prior payments earmarked or proratable to the same system improvements for which the impact fee is imposed, the County Engineer shall provide the applicant with a letter or certificate setting forth the dollar amount of the credit, the reason for the credit, the legal description of the site donated where applicable, 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 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 County before the impact fee credit will be awarded. The failure of the applicant to sign, date, and return such document within 60 calendar days shall nullify the credit.

K. If the amount of the credit is less than the calculated fee amount, the difference remaining shall be chargeable as an impact fee and paid at the time of issuance of the building permit. In the event the amount of the credit is calculated to be greater than the amount of the impact fee due, the applicant shall forfeit such excess credit. The administrative fee and application fee are not eligible for credit.

L. A claim for credit will be processed by the County using whichever of the following options is selected by the applicant:

M. Claims for credits that are submitted more than one year after an application for a building permit for which an impact fee is due are deemed to be waived and shall be denied.

N. Determinations made by the County Engineer pursuant to this Section shall be subject to appeal to the Examiner subject to the procedures set forth in PCC 4A.10.120 and Chapter 1.22 PCC.