A. A system development charge shall be imposed when a change of use of a parcel or structure occurs, but credit shall be given for the computed system development charge to the extent that prior structures existing and services were established on or after the effective date of the ordinance codified in this chapter. The credit so computed shall not exceed the calculated system development charge. No refund shall be made on account of such credit.
B. A credit shall be given for the cost of a qualified public improvement associated with a development. If a qualified public improvement is located partially on and partially off the parcel that is the subject of the development approval, the credit shall be given only for the cost of the portion of the improvement not located on or wholly contiguous to the property. The credit provided for by this subsection shall be only for the improvement fee charged for the type of improvement being constructed and shall not exceed the improvement fee even if the cost of the capital improvement exceeds the applicable improvement fee.
C. When a capital improvement for which a credit is applied is a part or a phase of a larger project, such as a subdivision or partition, credits against a systems development charge may be assigned to other parts of the larger project, provided they apply only to that property subject to the original condition for development approval upon which the credit is based. Credits shall not otherwise be transferable from one development to another.
D. Credit against park systems development charges for dedication of qualified park land will be considered in accordance with Sections 16.116.010(M) and 16.116.020. For all other system development charges, a credit shall be given for the cost of a qualified public improvement associated with a development. If a qualified public improvement is located partially on and partially off the parcel that is the subject of the development approval, the credit shall be given only for the cost of the portion of the improvement not located on or wholly contiguous to the property. The credit provided for by this subsection shall apply only to the improvement fee charged for the type of improvement being constructed and shall not exceed the amount of the improvement fee, regardless of the cost of the capital improvement. (Ord. 1999-7 § 3; prior code § 2.655)