A district's capital improvements plan may be amended from time to time as development needs of the district change; provided, however, that to the extent that such amendments constitute a revision of the impact fee structures, commission approval of the amended plan and impact fee shall be required. A property owner affected by an impact fee may petition the commission to review its authorization of impact fees if there is a substantial amendment to or change in the conditions described in the capital improvements plan subsequent to the commission's approval. The burden of proof will be on the landowner to show that there has been a substantial change which would materially change the amount or applicability of the impact fee. If the executive director is satisfied that the landowner has presented a prima facie case, the district will be required to submit information and/or materials in rebuttal.