30.66C.200 Collection and transfer of fees.
(1) An applicant must pay school system impact fees prior to building permit issuance, except as provided in subsection (2) of this section.
(2) An applicant may request a deferral of the payment of school impact fees. The deferral of school impact fees shall be allowed only for single-family attached and detached residential construction by a property owner having a contractor registration number or other unique identification number. The amount of impact fees that may be deferred under this subsection shall be determined by the fees in effect at the time the applicant applies for a deferral.
(a) For this subsection:
(i) "Applicant" means the property owner which includes an entity that controls, is controlled by, or is under common control with the applicant.
(ii) "Common control" means two or more entities controlled by the same person or entity.
(iii) "Control" means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of an entity, whether through the ownership of voting shares, by contract, or otherwise.
(b) An applicant wishing to defer the payment of a school impact fee shall:
(i) Submit a signed and notarized deferred impact fees application and completed lien form signed by all owners of the property subject to the lien concurrent with the building permit application for the building subject to the impact fees. Multiple deferrals can be included on one application as long as the building permit applications are located within the same development and the applicant pays a separate administrative fee as required below for each single-family dwelling unit whether detached or attached;
(ii) Submit a signed and notarized certification that the applicant has requested deferral of impact fees for no more than a total of 20 building permits in the calendar year within unincorporated Snohomish County; and
(iii) Pay a non-refundable $250.00 administration fee for each deferred impact fee application.
(c) The lien shall:
(i) Be in a form approved and provided by the county;
(ii) Include the legal description, property tax account number, and address for each lot or unit the lien will encumber and identify the type and amount of the deferred impact fees;
(iii) Be binding and subordinate on all successors in title after the recording;
(iv) Be junior and subordinate to a first mortgage for the purpose of construction upon the same real property granted to the applicant who applied for the deferral of impact fees, but in no case shall the lien be in less than second place; and
(v) Be signed by all owners of the property, with all signatures acknowledged as required for a deed.
(d) The lien shall be recorded prior to the issuance of the building permit for the building subject to the impact fees.
(e) Each applicant eligible to defer impact fees shall only be entitled to receive deferrals for no more than a total of 20 building permits in unincorporated Snohomish County during each calendar year.
(f) The applicant or property owner shall be responsible for the payment of recording fees.
(g) The deferred impact fees for each single-family dwelling unit whether detached or attached shall be paid in full prior to whichever of the following occurs first:
(i) Scheduling final inspection;
(ii) Issuance of a certificate of occupancy;
(iii) The closing of the first sale of the property occurring after the recording of the lien; or
(iv) Eighteen months from the date of building permit issuance.
(h) If the building for which the deferral of the impact fees is requested will be located within a subdivision or short subdivision, the subdivision or short subdivision shall be recorded prior to recording the lien for impact fees and issuance of the building permit.
(i) Upon receipt of final payment of all deferred impact fees for a building permit, the county shall execute a release of the deferred impact fee lien. The applicant or property owner is responsible for submitting a lien release application to PDS. The applicant, at their own expense, will be responsible for recording the lien release after all deferred impact fees associated with a lot or unit subject to a lien have been paid.
(j) Compliance with the requirements of the deferral option shall constitute compliance with subdivision or short subdivision conditions pertaining to the timing of the impact fee payment.
(k) If deferred impact fees are not paid in accordance with terms authorized by state law and this section, the county may initiate foreclosure proceedings for the unpaid impact fees and all costs associated with the collection of the unpaid impact fees.
(l) A request to defer school impact fees under this section may be combined in one application with a request to defer park and recreation impact fees under SCC 30.66A.020(4) and road system impact fees under SCC 30.66B.340(5).
(3) Districts eligible to receive school impact fees collected by the county shall establish an interest-bearing account separate from all other district accounts. The county shall deposit school impact fees in the appropriate district account within 10 days after receipt, and shall provide the receiving district with a notice of deposit.
(4) Each district shall institute a procedure for the disposition of impact fees and providing for annual reporting to the county that demonstrates compliance with the requirements of RCW 82.02.070, and other applicable laws. (Added by Amended Ord. 02-064, Dec. 9, 2002, Eff date Feb. 1, 2003; Amended by Amended Ord. 16-060, Aug. 24, 2016, Eff date Sept. 12, 2016).