An impact fee must not be collected unless:
1. Collection is made to pay for a capital improvement or facility expansion which has been identified in the capital improvements plan;
2. The local government agrees to reserve capacity to serve future development and the owner and the local government enter into a written agreement to do so; or
3. The local government agrees that the owner of a new development may construct or finance the capital improvements or facility expansions and:
(a) The costs incurred or money advanced will be credited against the impact fees otherwise due from the new development; or
(b) It will reimburse the owner for those costs from the impact fees paid from other developments which will use those capital improvements or facility expansions.