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The conditions under which all or part of the systems development charges imposed in Section 4.20.040 may be waived are as follows:

A. If the development occurred prior to July 1, 1991 the transportation, parks, and storm drainage portions shall be assessed in full, and a credit shall be given for the amount of water and wastewater charges previously paid, which shall be applied to the system development charges owed hereunder. After July 1, 2001 this credit will expire in accordance with state law.

B. Housing for low income or elderly persons which is exempt from real property taxes under state law. (Ord. 2791 § 7, amended, 1997)