Accounting and refunds.

Houston Code of Ordinances § 47-322

in effect

Sec. 47-322. - Accounting and refunds. (a) All wastewater impact fees collected within the wastewater benefit area shall be deposited in a dedicated fund to which interest is allocated. All such amounts, together with all interest earned thereon, shall be used solely for the purposes set forth in subsection (b). (b) The wastewater impact fees collected pursuant to this division may be used to finance or to recoup the costs of any capital improvements or facility expansions identified in the applicable wastewater capital improvements plan for the wastewater benefit area, including but not limited to the construction contract price, surveying and engineering fees, land acquisition costs (including land purchases, court awards and costs, attorneys' fees, and expert witness fees), and fees paid to an independent qualified engineer or financial consultant preparing or updating the wastewater capital improvements plan. Wastewater impact fees may also be used to pay the principal sum, interest and other finance costs on bonds, notes or other obligations issued by or on behalf of the city to finance such capital improvements. (c) Disbursement of funds shall be authorized by the department at such times as are reasonably necessary to carry out the purposes and intent of this article; provided, however, that funds shall be expended within a reasonable period of time, but not to exceed ten years from the date wastewater impact fees are deposited into the fund. (d) An owner of property for which a wastewater impact fee has been paid is entitled to a refund of all or a portion of the fee in the following circumstances: (1) Upon application, any wastewater impact fee or portion thereof collected pursuant to this division, which has not been expended within the wastewater benefit area within ten years from the date of payment, shall be refunded to the record owner of the property for which the impact fee was paid together with interest calculated from the date of collection to the date of refund at the statutory rate as set forth in article 5069-1.03, Texas Revised Civil Statutes Annotated, or its successor statute. A wastewater impact fee shall be considered expended on a first-in, first-out basis. A wastewater impact fee shall also be considered expended if the total expenditures for wastewater facilities included in the wastewater improvements plan, as may be amended from time to time, within the wastewater benefit area within ten years following the date of payment exceeds the total wastewater impact fees collected within the benefit area during such period. (2) If a refund is due pursuant to paragraph (1), the department shall divide the difference between the amount of expenditures and the amount of the fees collected by the total number of service units for which wastewater impact fees have been paid within the benefit area for the period to determine the refund due per service unit. The refund to the record owner shall be calculated by: a. Multiplying the refund due per service unit by the number of service units for the development for which the fee was paid; and b. Determining interest due based on the amount calculated under subsection (d)(2)a. (3) Upon completion of all the wastewater facilities identified in the wastewater improvements plan for the wastewater benefit area, the department shall recalculate the maximum impact fee per service unit using the actual costs for the improvements or expansions. If the maximum impact fee per service unit based on actual cost is less than the impact fee per service unit paid, the city shall refund the difference if such difference exceeds the wastewater impact fee paid by more than ten percent. If the difference is less than ten percent, no refund shall be due. The refund to the record owner shall be calculated by: a. Multiplying such difference by the number of service units of the development for which the fee was paid; and b. Determining interest due based on the amount calculated under subsection (d)(3)a. (4) In no event shall a refund be due under this division for payment of any capital recovery charge. (e) The department shall establish adequate financial and accounting controls to ensure that wastewater impact fees disbursed from the fund are utilized solely for the purposes authorized. The department shall maintain and keep financial records for wastewater impact fees, which shall show the source and disbursement of all fees collected in or expended within the wastewater benefit area. The records of the fund into which wastewater impact fees are deposited shall be open for public inspection and copying during ordinary business hours. (f) Nothing in these regulations shall prevent the city from paying all or part of the wastewater impact fees due for a new development pursuant to criteria adopted by the city council. (Ord. No. 90-675, § 3, 6-6-90)

Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH47WASE_ARTIXWAIMFECARE_DIV3WAIMFE_S47-322ACREFetched: 10/26/2026