A governmental entity may provide in a development impact fee ordinance the means for collection of development impact fees, including, but not limited to:
A governmental entity that discovers an error in its impact fee formula that results in assessment or payment of more than a proportionate share shall, at the time of assessment on a case by case basis, adjust the fee to collect no more than a proportionate share or discontinue the collection of any impact fees until the error is corrected by ordinance.
Idaho Code § 67-8213