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Zoning and Land Use Controls
Copyright 2017, Matthew Bender & Company, Inc., a member of the LexisNexis Group.

3-23 Zoning and Land Use Controls 23.syn


Fiscal Zoning


Originally by Patrick J. Rohan;; Eric Damian Kelly, General Editor

Chapter Summary


"Fiscal zoning" refers to the significant--yet often unexpressed--consideration in many zoning disputes concerning the impact a particular decision or plan may have on local property taxes. It is common knowledge that most local governments rely heavily on property taxes to fund municipal projects. This dependence often encourages officials to seek uses for land that pay high taxes without demanding much in the way of services (i.e., industry and many commercial uses), and to reject proposed uses that generate less in property taxes than they cost to serve.

This chapter from Zoning and Land Use Controls provides an overview of fiscal zoning. The discussion initially addresses the validity of the practice of increasing municipal income via zoning and the related topic of zoning use to reduce municipal expenses. Next, the chapter turns to various devices used in fiscal zoning, including minimum lot requirements, minimum floor space, and restrictions on multiple dwellings. The discussion continues with analysis of fiscal zoning in relation to specific uses, including industry, education, and houses of worship. The chapter concludes with coverage of fiscal issues, growth management, and the imposition of "impact" or "development" fees.

Zoning and Land Use Controls (Matthew Bender) is a complete guide to practicing real estate law, including coverage of modern zoning trends, such as sign regulation and adult-use businesses; environmental regulation of land use, including controls of air, water, and noise pollution; federal and state regulation, including federal housing programs; traditional zoning issues related to such topics as zoning ordinances, maps, nonconforming uses, variances, and public and private uses; zoning procedures for administrative agencies and judicial enforcement; judicial review; model ordinances; site plans; sample building permits; and zoning application forms.


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Ch. 9 addresses exactions, impact fees, and other land development conditions, while development agreements are discussed at Ch. 9A.

The exercise of municipal land use controls outside municipal boundaries is covered in Ch. 20.

Ch. 21 discusses municipal annexation and zoning.

Moratoria and interim development controls are analyzed at Ch. 22.

Ch. 33 provides coverage of state and regional land use planning and controls.

The objectives and purposes of zoning and land use controls are analyzed in Ch. 34, and sources of zoning power are addressed in Ch. 35.


See Zoning Law and Practice (Matthew Bender) for clear and accurate coverage of zoning issues, with cases from all jurisdictions and various holdings, both pro and con, regarding zoning as a municipal science.

See Land Use Law (Matthew Bender) for in-depth coverage of environmental pressures, fierce debates about growth, and civil rights issues that continue to redraw the boundaries defining land use law.

See A Practical Guide to Winning Land Use Approvals and Permits (Matthew Bender) for practical strategies and advice for obtaining and opposing the requisite approvals and permits, including step-by-step case studies and more than 60 forms that include sample local ordinances, applications for permits, and administrative and judicial proceeding documents.

See Powell on Real Property (Matthew Bender) for expert analysis on all aspects of real property law that is national in scope.

See Thompson on Real Property, Thomas Editions (Matthew Bender) for in-depth coverage of real property law, including analysis of such topics as adverse possession, agricultural and farm law, constitutional impacts on real property, construction and financing, conveyancing, landlord and tenant, inns and innkeepers, petroleum and pipelines, property issues in space law, public and private nuisances, and waste.
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