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5 Fiscal Module
Pages 26-28

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From page 26...
... The addition of the unfunded costs associated with inadequate classroom space and needed wastewater and stormwater improvements are important considerations associated with any future growth and quality issues. The translation of the funded and unfunded expenditures into a per capita cost faces the same criticism levied on other aspects of this study: 1990 figures are used instead of the most recent census data to calculate any population-based value.
From page 27...
... Historical trends and FY 1999-2000 expenditures do not capture the acquisition, conversion, or management costs of changing land use and therefore should not be a part of unfunded costs. Revenue Converting private land to public land removes land from the tax base.
From page 28...
... The document should make clear whether the assignment of revenue on a per capita basis accomplishes that distribution by incorporating a percentage increase for each of the steps in implementing the growth scenarios. Costs associated with land use changes, environmental quality improvements, and infrastructure improvements should be incorporated into the Fiscal Module, as they will ultimately be part of the cost of functioning in the communities or planning districts.

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