ABSTRACT
This chapter presents a detailed summary of the legal standing of fiscal impact considerations as a foundation upon which to base local land use decisions. Fiscal responsibility is an important local issue. The chapter clearly shows that fiscal impact considerations are either legally authorized or that there are fertile grounds for authorization within the confines of numerous planning or planning related tasks. Economy and efficiency in the land development process have long been basic planning objectives. Fiscal impact calculations could thus easily be a part of a comprehensive planning process. Fiscal impact analysis provides planning officials with a potentially powerful tool, a method whereby they can estimate the net impact of existing and future development on the fiscal well-being of their communities. The enabling legislation authorizing the formulation of a comprehensive plan serves primarily to initiate the planning process.
