19.12.110 Time of payment of impact fees.
A. Payment of any required impact fees shall be made prior to the issuance of a building permit, unless deferred in accordance with subsection D of this section.
B. Impact fees may be paid under protest in order to obtain the necessary permits/approvals until an appeal of the fee amount is finally resolved.
C. When a subdivision or development is conditioned upon the dedication of land, or the purchase, installation or improvement of park and/or transportation facilities, a final plat or short plat shall not be recorded, and a building permit within such plat or development shall not be issued until:
1. The director has determined in writing that the land to be dedicated is shown on the face of the final plat or short plat, or a deed conveying the land to the city, Pierce County, school district or special purpose district, as appropriate, has been recorded with the Pierce County auditor; and
2. The director has determined in writing, after consultation with the designated public owner responsible for permanent, continuing maintenance and operation of the facilities that the developer has satisfactorily undertaken or guaranteed to undertake in a manner acceptable to the director or superintendent, any required purchase, installation or improvement of school, park or transportation facilities.
D. Single-Family Residential Deferral Program. An applicant for a building permit for a single-family detached or attached residence may request a deferral of the full impact fee payment until final inspection or 18 months from the date of original building permit issuance, whichever occurs first. “Single-family residential” is defined in GHMC 17.04.300, Dwelling, single-family. Deferral of impact fees is considered under the following conditions:
1. An applicant for a building permit for a single-family detached or attached residence may request a deferral of the full impact fee payment until the date of final inspection or 18 months from the date of building permit issuance, whichever occurs first. Deferral of impact fees shall be granted under the conditions set forth in this section. An applicant for deferral must request the deferral no later than the time of application for a building permit. Any request not so made shall be deemed waived.
2. To receive a deferral, an applicant must:
a. Submit a deferred impact fee application and acknowledgement form for each single-family attached or detached residence for which the applicant wishes to defer payment of the impact fees;
b. Pay any applicable administrative fee;
c. Grant and record at the applicant’s expense a deferred impact fee lien in a form approved by the city against the property in favor of the city in the amount of the deferred impact fee that:
i. Includes the legal description, tax account number and address of the property;
ii. Requires payment of the impact fees to the city prior to final inspection or 18 months from the date of original building permit issuance, whichever occurs first;
iii. Is signed by all owners of the property, with all signatures acknowledged as required for a deed and recorded in Pierce County;
iv. Binds all successors in title after the recordation; and
v. Is junior and subordinate to not more than one mortgage for the purpose of construction upon the same real property granted by the person who applied for the deferral of impact fees.
3. The amount of impact fees deferred shall be determined by the fees in effect at the time the applicant applies for a deferral.
4. Prior to final inspection or 18 months from the date of original building permit issuance, the applicant may pay the deferred amount in installments, with no penalty for early payment.
5. The city shall withhold final inspection until the impact fees have been paid in full. Upon receipt of final payment of impact fees deferred under this subsection, the city shall execute a release of deferred impact fee lien for each single-family attached or detached residence for which the impact fees have been received. The applicant, or property owner at the time of release, shall be responsible for recording the lien release at his or her expense.
6. The extinguishment of a deferred impact fee lien by the foreclosure of a lien having priority does not affect the obligation of the applicant or the property owner to pay the impact fees as a condition of final inspection.
7. If impact fees are not paid in accordance with the deferral and provisions established herein, the city may institute foreclosure proceedings in accordance with Chapter 61.12 RCW.
8. Each applicant for a single-family attached or detached residential construction permit, in accordance with his or her contractor registration number or other unique identification number, is entitled to annually receive deferrals under this section for the first 20 single-family residential construction building permits.
9. The city may collect an administrative fee from the applicant seeking to defer the payment of impact fees under this section as provided in the fee resolution adopted by the Gig Harbor city council. (Ord. 1340 §§ 1, 2, 2016; Ord. 963 § 8, 2004; Ord. 902 § 2, 2002; Ord. 828 § 12, 1999).