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A. Park impact fees shall be used for development of parks, linear trail parks, and recreation facilities to serve new growth and development in Snohomish; provided that such impact fees may only be spent on system improvements. Sidewalks located parallel to public streets are not eligible for the use of park impact fee funds except as identified in the parks and recreation Capital Facilities Plan. The park Capital Facilities Plan distinguishes between facilities and funds needed to serve new development and those facilities and funds needed to correct existing deficiencies.

B. Impact fees may be spent on the following items to the extent that they relate to a particular system improvement: facility planning; land acquisition costs including survey, appraisal, recording fees, and other related expenses; site improvements, necessary off-site improvements; facility construction, engineering, design work, and permitting fees; facility financing, grant matching funds, applicable mitigation costs, capital equipment pertaining to public facilities, and any other expenses which can be capitalized and are consistent with the Capital Facilities Plan.

C. In the event that bonds or similar debt instruments are or have been issued for the construction of public facility or system improvements for which impact fees may be expended, impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the facilities or improvements provided are consistent with the requirements of this chapter and are used to serve new development.