If a building permit expires, then the feepayer, or his heirs, successors or assigns,
shall be entitled to a refund of the fire/rescue facilities impact fee paid as a condition
for its issuance, except that the county shall retain five percent of the fee to offset
the costs of refunding.
(b)
Any funds not expended or encumbered by the end of the calendar quarter immediately
following six years from the date the fire/rescue facilities impact fee payment was
received shall, upon application of the current owner, within 180 days of expiration
of the six-year period, be returned to the current owner with interest at the rate
of six percent per annum.