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Participatory Democracy And The Entrepreneurial Government: Addressing Process Efficiencies In The Creation Of Land Use Development Agreements, Ramsin G. Canon
Participatory Democracy And The Entrepreneurial Government: Addressing Process Efficiencies In The Creation Of Land Use Development Agreements, Ramsin G. Canon
Chicago-Kent Law Review
Can the development agreement become a tool for community-based planning? Development agreements and related land use planning instruments have steadily increased in popularity over the last few decades. Standard zoning regimes have proven to be too rigid and inflexible to accommodate the evolving nature of large-scale, and particularly mixed-use, developments. The bilateral nature of development agreements also allows cities and counties to effectively compete for development dollars by crafting incentives. However, this type of ad-hoc planning can run afoul of the reserved powers doctrine and its progeny, and can face vehement political and social opposition. This type of opposition results …
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Chicago-Kent Law Review
Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local property tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states …