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During the last few decades, local governments have turned to a variety of “smart growth” financing tools to respond to the costs of suburban sprawl and to reshape underused urban cores. These tools include charges for water and sewer extensions, revenue bonds financed by tax increments on nearby property, and impact fees for roadway improvements. An additional techniiqu is a “special” assessment of all or a portion of the cost of a public expenditure on real property that is benefited by the...

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