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- CODE OF ORDINANCES Title X. - IMPACT FEES CHAPTER 1000. PURPOSE AND INTENT as provided in this section, for the construction of any and all other capital improvements pursuant to the offer as accepted. Security in the form of an irrevocable letter of credit or cash escrow agreement shall be posted with the board of county commissioners in an amount equal to one hundred twenty- five (125) percent of the full cost of such construction. If the capital improvements program construction project will not be constructed within one (1) year of the acceptance of the offer by the county administrator, the amount of the security shall be increased by fifteen (15) percent for each year or fraction thereof of the life of the security. The security shall be reviewed and approved by the county attorney's office prior to acceptance of the security by the county administrator. (Ord. No 2005-015, 5-17-05) Section 1000.13. Review. (1) Each fiscal period, the county administrator shall present a proposed capital improvements program (CIP) to the board of county commissioners for: emergency services facilities, correctional facilities, public buildings, law enforcement facilities, library facilities, solid waste facilities, park and recreation facility, public education facilities and traffic facilities. This CIP shall assign funds, including any accrued interest, from the facilities impact fee trust funds to specific facility improvement projects and related expenses. Monies, including any accrued interest, not assigned in any fiscal year shall be retained in the same facility impact fee trust fund until the next fiscal year, except as provided by the refund provisions of this chapter. (2) The fee schedules contained in this title shall be reviewed by the board of county commissioners at least once every third year. {0rd. No. 2005-015, 5-17-05j Section 1000.14. Appeals. The county administrator shall hear appeals relating to the amount of an impact fee or an impact fee credit. Together with a notice of appeal, the applicant shall submit adequate documentation to confirm the basis for the appeal. The county administrator shall follow the appeal procedures outlined in section 100.06 of this Code. (Ord. No, 2005-015; 5-17-05) Section 1000.15. Refund of fees paid. (1) If a building permit or an initial one-year concurrency certificate is revoked, expired, or is withdrawn, then the feepayer, successors or assigns, shall be entitled to a refund of the impact fees paid with interest as a result of its revocation, expiration or withdrawal, except that the county shall retain a fee established by resolution to offset the costs of refunding. Impact fees paid in conjunction with an initial three-year or seven-year concurrency certificate cannot be refunded, however, any such impact fees paid will run as a credit with the land. (2) Any impact fees not encumbered or expended by the end of the calendar quarter immediately following six (6) years from the date that an impact fee payment was received by the County ("six-year period") shall be refunded to the current property owner (as defined below) in accordance with the following procedure: (a) Staff shall maintain an accounting which sets forth, on a first in—first out basis, when impact fees collected by the County have been encumbered or expended. For the purposes of such accounting, (i) impact fees collected by a municipality pursuant to an interlocal agreement with Updates are shown with stFike thFGu^"s and underlines. Strike -through wording will be deleted from the ordinance, underlined wording will be added. Indian River County, Florida, Code of Ordinances Page 9