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(e) Be junior and subordinate to a first mortgage for the purpose of construction upon the <br /> same real property granted by the person who applied for the deferral of impact fees, <br /> but in no case shall the lien be in less than second place. <br /> 4. The lien shall be recorded by the applicant, at their own expense, and a conformed copy of <br /> the recorded document shall be provided to the city prior to the issuance of the building <br /> permit that is subject to the transportation impact fee. <br /> 5. Each applicant eligible to defer impact fees shall only be entitled to annually receive <br /> deferrals for no more than a total of twenty building permits within the city. <br /> 6. The applicant shall be responsible for the payment of all recording fees. <br /> 7. The deferred transportation impact fee shall be paid in full prior to whichever of the <br /> following occurs first: <br /> (a) Issuance of a certificate of occupancy; <br /> (b) The closing of the first sale of the property occurring after the issuance of the <br /> applicable building permit for which the fees were deferred; or <br /> (c) Eighteen months from the date of building permit issuance. <br /> 8. If the building for which the deferral of the transportation impact fee is requested is located <br /> within a subdivision, unit lot subdivision or short subdivision, the subdivision, unit lot <br /> subdivision or short subdivision shall be recorded prior to recording the lien for impact fees <br /> and issuance of the building permit. <br /> 9. After the applicant has paid all deferred transportation impact fees, the applicant is <br /> responsible for submitting a lien release application to the city. The applicant, at their own <br /> expense, will be responsible for recording lien releases. <br /> 10. Compliance with the requirements of the deferral option shall constitute compliance with <br /> subdivision or short subdivision conditions pertaining to the timing of the transportation <br /> impact fee payment. <br /> 11. If deferred transportation impact fees are not paid in accordance with terms authorized by <br /> state law and this section, the City may initiate foreclosure proceedings for the unpaid <br /> transportation impact fees and all costs associated with the collection of the unpaid <br /> transportation impact fees. <br /> 12. A request to defer transportation impact fees under this section may be combined in one <br /> application with a request to defer school impact fees under EMC 18.44.090. <br /> D. All fees collected under this chapter shall be obligated or expended on public facilities that <br /> are addressed by an adopted capital facilities plan element of a comprehensive land use plan. If <br /> fees are earmarked for a specific project, and the city determines that it is not feasible to <br /> implement that project within six years (or such other time period established pursuant to RCW <br /> 82.02.070(3) on public facilities intended to benefit the development activity for which the impact <br /> fees were paid), the fees may be expended or encumbered on a replacement project that <br /> provides similar or greater improvement to the transportation system. <br /> E. The city engineer or designee shall be the official responsible for preparing the annual <br /> reports required under RCW 82.02.070. <br /> F. An applicant's commitment to specific performance to construct a transportation <br /> improvement, including any bonds or financial assurance associated with the improvement, shall <br /> not be considered a fee under this chapter, regardless of whether a monetary value has been <br /> assigned to the improvement in the traffic analysis or other project review documents or <br /> agreements. <br /> G. An applicant may appeal the city traffic engineer's determination of the impact fee required <br /> under this chapter by following the administrative appeal procedures for the underlying <br /> 4 <br />