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(1) Impact fees for system developments may be expended only in conformance with the capital facilities plan.

(2) Per RCW 82.02.070, impact fees must be expended or encumbered within the greater of:

(a) Ten years of collection; or

(b) Such greater time as may be established in written findings documenting extraordinary or compelling reasons for extension beyond 10 years by the city council and the governing body of any district responsible for expenditure of the impact fees. (Ord. 1520 § 1 (Exh. A), 2023).