§ 70-76. Payment.

(a)

Time of payment; lien.

(1)

The person applying for the issuance of a building permit shall pay the thoroughfare road impact fee prior to the issuance of a certificate of occupancy, or the occupancy of the building. The county shall issue an impact fee statement to the applicant for a building permit. Such impact fee statement shall set forth the amount of the impact fee due.

a.

The obligation for payment of the impact fee shall run with the land. However, this section shall not be construed to relieve an applicant of responsibility or liability for payment of the impact fees imposed by this article.

b.

In the event the impact fee is not paid prior to the issuance of a certificate of occupancy for the affected impact construction, the county may collect the impact fee, together with interest, as provided in subsection 70-76(e).

c.

If no building permit is required upon a change of use of a building, the fee imposed by this article shall be payable at such time as the person making such change shall be required to apply for a local business tax receipt.

(2)

All fees due under this article shall become a lien at the time of the issuance of the building permit or in the case of a change of use on the issuance of local business tax receipt, as the case may be, such fees shall be due, and shall remain a lien, coequal with the lien of all state, district, county and municipal taxes, superior in dignity to all other liens, titles and claims, until paid. Such lien shall be upon the land on which an improvement is made requiring the payment of fees and shall be for the amount of the fee required, as well as for all penalties and interest due under the provisions of this article.

(b)

Method of payment. Payment of thoroughfare road impact fees shall be made to the County of Volusia.

(c)

Alternate method of payment within municipalities. A municipality may, through interlocal agreement with the county, arrange for required fees to be paid directly to the municipality in accordance with the interlocal agreement. The failure of a municipality having entered into such an interlocal agreement to collect the required impact fee shall in no event relieve any person from the obligation to pay the fee imposed by this article.

(d)

Disposition of funds. All funds collected shall be properly identified by thoroughfare road impact fee zone and promptly transferred for deposit into the appropriate thoroughfare road impact fee trust fund to be held in separate accounts as determined in subsection 70-77(a) and used solely for the purposes specified in this article.

(e)

Interest and administrative; penalty.

(1)

Interest at the rate set by law for judgments shall be due on all fees due under this article from the time such fee was due according to the terms of subsection (a) of this section. The inclusion in this article of provisions concerning interest due shall be deemed to be cumulative of the county's rights already existing as a matter of law to prejudgment interest upon sums which are certain and due and payable at a specific time. Accordingly, the requirement for the payment of interest shall be deemed to apply retroactively to all fees which have previously become due under the terms of this article; and nothing in this article shall be construed in derogation of such right otherwise existing at law.

(2)

There shall be due and payable to the county an administrative penalty of five percent per month to a maximum of 25 percent of all fees unpaid at the time they were due according to the terms of this article. Such administrative penalty shall accrue monthly on the anniversary of the date when such fee should have been paid. In the case of fees previously due under the terms of this article, such penalty shall accrue at the rate of five percent per month to a maximum of 25 percent with the first monthly penalty accruing one month following the effective date of the ordinance from which this subsection (e) is derived.

The county attorney or the authorized representative may execute, serve upon the owner by certified mail and record a notice of nonpayment in the official records of the county, which shall contain the legal description of the property and the amount of the impact fee liability. Said notice shall thereupon operate as a lien against such property for the amount of the impact fee, together with interest, penalties, and the costs and fees for collection, coequal with the lien of all state, county, district and municipal taxes.

(Ord. No. 86-6, § 105, 6-19-86; Ord. No. 86-11, § I, 8-21-86; Ord. No. 88-9, § I, 5-5-88; Ord. No. 95-35, § IX, 9-7-95; Ord. No. 99-28, § V, 11-4-99; Ord. No. 2003-04, § 1, 2-20-03; Ord. No. 2003-23, § 1, 12-4-03; Ord. No. 2007-01, § I, 2-1-07)