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be inaccurate or unreliable. <br /> D. A developer requesting an adjustment or independent fee calculation may pay the impact fees <br /> imposed by this ordinance in order to obtain a building permit while the City determines whether to <br /> partially reimburse the developer by making an adjustment or by accepting the independent fee <br /> calculation or request the deferral process outlined in 19.53.125. <br /> 19.53.090 Credits. <br /> In computing the fee applicable to a given development, credit shall be given for the fair market value <br /> measured at the time of dedication, for any dedication of land for improvements to, or new <br /> construction of, any parks facilities that are identified in the Comprehensive Plan Capital Facilities <br /> Element and that are required by the city as a condition of approving the development activity. <br /> 19.53.100 Appeals. <br /> A. Any fee payer may pay the impact fees imposed by this ordinance under protest in order to obtain a <br /> building permit. <br /> B. Appeals regarding parks impact fees imposed on any development activity may only be submitted <br /> by the fee payer of the property where such development activity will occur. No appeal shall be <br /> permitted unless and until the impact fee at issue has been paid. <br /> C. Determinations by the City staff with respect to the applicability of parks impact fees to a given <br /> development activity, or the availability of a credit, can be appealed to the City's Hearing Examiner <br /> pursuant to this section. <br /> D. An appeal shall be filed within 14 calendar days of payment of the impact fees under protest or <br /> within 14 calendar days of the city's issuance of a written determination of a credit or exemption <br /> decision by filing with the Hearing Examiner a notice of appeal giving the reasons for the appeal and <br /> paying the accompanying appeal fee as set forth in the existing fee schedule for land use decisions. <br /> 19.53.110 Exemptions. <br /> A. The parks impact fees are generated from the formula for calculating the fees as set forth in this <br /> ordinance.The amount of the impact fees is determined by the information contained in the <br /> adopted parks master plan and related documents, as appended to the city's Comprehensive Plan. <br /> All development activity located within the city shall be charged a parks impact fee; provided, that <br /> the following exemptions shall apply. <br /> B. The following shall be exempt from parks impact fees: <br /> 1. Replacement of a structure with a new structure having the same use, at the same site, and with <br /> the same gross floor area, when a complete building permit application is filed within one year <br /> of demolition or destruction of the previous structure. <br /> 2. Alteration, expansion, or remodeling of an existing dwelling or structure where no new units or <br /> gross commercial floor area are created and the use is not changed. <br /> 3. Construction of non-habitable accessory residential structures. <br /> 4. Miscellaneous improvements including, but not limited to, fences,walls, swimming pools, <br /> parking, and signs that do not create an increase in demand for parks services. <br /> 5. Demolition of or moving an existing structure within the city from one site to another. <br /> 6. Colleges, schools, and government facilities. <br /> 7. Parks impact fees for the construction of early learning facilities may be reduced at the <br /> discretion of the director when requested by the property owner in writing prior to permit <br /> submittal and subject to the following criteria: <br /> m. <br /> ORDINANCE Page 7 of 14 <br />