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From page 10... ... 10 TCRP LRD 55 tion that is subject to constitutional debt limitation provisions.56 Geheb noted that, such legislative declarations have not prevented state courts from making independent assessments as to their constitutionality. The high courts in fourteen states have considered whether TIF is constitu tional debt: seven states have held that TIF bonds are not a constitutional debt (Colorado, Florida, Indiana, Michigan, Missouri, South Carolina, and Utah) Read the entire page →
From page 11... ... TCRP LRD 55 11 Few conclusions can be drawn about how much TIF funding has been spent on transportation infrastructure in general or on transit in particular. Several existing studies have sought to quantify the extent of TIF usage, for instance as a percentage of total development funding. Read the entire page →
From page 12... ... 12 TCRP LRD 55 can Planning Association also developed a model TIF statute within its online Growing Smart Legislative Guidebook.80 State enabling statutes for TIF typically authorize only local government entities -- chiefly cities and counties -- to undertake TIFs. Seven states -- Connecticut, Colorado, Delaware, Kentucky, Maine, Maryland, and Nebraska -- also authorize the state itself to create TIFs. Read the entire page →
From page 13... ... TCRP LRD 55 13 Table 1 summarizes for each state a selection of the critical elements that TIFs contain, and where TIFs can be used specifically for transit provision this is noted. Two pieces of the state statutory framework warrant additional discussion by entities considering TIF for transit. Read the entire page →
From page 14... ... 14 TCRP LRD 55 While some states require that a blight finding be quantified, most states allow qualitative characterizations.92 The courts have also added to broad definitions of blight in deciding cases.93 As an example in a 1961 case from Colorado, a Colorado court held that "blighted area" does not simply mean a "slum area," but that it also included an area in which "deteriorated or deteriorating' structures … constitute[] a social or economic liability."94 Farwell argued in a 2005 article that at least part of the problem of too-broad definitions of blight is traceable to liberal interpretations of the term by courts.95 Farwell argues that the effect of such broad statutory definitions and liberal court interpretations is that almost complete discretion is left to local governing bodies to determine what constitutes blight.96 Several authors have argued that a more realistic approach to using TIF should abandon the blight and "but for test" that is necessary to create a TIF and rather use economic development goals. Read the entire page →
From page 15... ... TCRP LRD 55 15 George Lefcoe noted in 2011 that Indiana's economic development agencies were not required to calculate the amount of increment that they deflected annually from other taxing entities.104 Some states require the redevelopment or economic development agencies to file an annual report.105 Florida requires their redevelopment agencies to file an annual audit with their governing bodies and the local government that created them and publish notice of the report within media.106 However the format, methodology, 104 Ibid. 105 E.g., Massachusetts state law provides: Each municipality implementing an approved development program shall provide an annual status report to the EACC describing all significant activities, projects and events during the preceding year in furtherance of the program, including but not limited to, a list of properties acquired by the municipality by eminent domain during the preceding year, an update on the costs and financing of the program, including the status of tax increment financing for the program, and a schedule for the program containing a description of anticipated events during each of the next five years, and for each five-year period thereafter. Read the entire page →
From page 16... ... 16 TCRP LRD 55 and Process. Within this document, the TIF goals policy guidance noted that Section 3.4 (I) Read the entire page →
From page 17... ... TCRP LRD 55 17 continued Table 1. Key Statutory Provisions Governing TIF Applications: State by State Summary State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 18... ... 18 TCRP LRD 55 Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 19... ... TCRP LRD 55 19 continued Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 20... ... 20 TCRP LRD 55 Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 21... ... TCRP LRD 55 21 continued Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 22... ... 22 TCRP LRD 55 Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 23... ... TCRP LRD 55 23 continued Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 24... ... 24 TCRP LRD 55 Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 25... ... TCRP LRD 55 25 continued Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 26... ... 26 TCRP LRD 55 Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 27... ... TCRP LRD 55 27 Table 1. Continued State Name & Code Number TIF District Qualifying Criteria B-Blight, E-Eco. Read the entire page →
From page 28... ... 28 TCRP LRD 55 B Analysis of TIF Case Law Since TIF was first introduced in California in 1952, a substantial body of case law has emerged surrounding TIFs. Read the entire page →
From page 29... ... TCRP LRD 55 29 The court also reviewed appellant's argument that the uses anticipated for the PILOTs violate the Constitution. The court noted that "Even if one assumes that PILOTs are tax revenues, art. Read the entire page →
From page 30... ... 30 TCRP LRD 55 Section 523.274, the condemning authority was still required to evaluate each individual parcel, but that requirement that the condemning authority find that "each parcel" was blighted was eliminated. In addition the court noted that in the second sentence of the final version of Section 523.274 there was no mention of the consequences of a parcel's not being blighted rather the sentence requires an authority to focus, on whether or not a preponderance of the "defined redevelopment area" is blighted.134 The Court of Appeals of Missouri, Western District noted that at circuit court substantial evidence was given to establish that the condemning authority satisfied both parts of Section 523.274 including a Civil Mall Plan, and a current blight study. Read the entire page →
From page 31... ... TCRP LRD 55 31 The court then found that pursuant to Ind. Code Sections 36-7-14-3 and 36-7-14-3.5, the county had the authority to establish the EDA because the town had not completed its annexa tion of the disputed territory, even though the town had initiated annexa tion proceedings. Read the entire page →
From page 32... ... 32 TCRP LRD 55 court noted that, there is no redevelopment project agreement executed and approved by the city. The court reiterated that as a matter of law, the city must approve a redevelopment area, a redevelopment plan and one or more redevelopment projects in order to comply with the statutory prerequisites for tax increment financing. Read the entire page →
From page 33... ... TCRP LRD 55 33 In Sherman v. City of Atlanta,147 the Supreme Court of Georgia reviewed appellant's complaint that school taxes had been illegally diverted to the development authority to fund a city's tax allocation districts (TADs) Read the entire page →
From page 34... ... 34 TCRP LRD 55 property sought to be condemned.160 Rather broad discretion was vested in the condemning authority to determine what property and how much is necessary to condemn for public purposes. The trial court may not refuse the application on such concerns absent a clear abuse of discretion.161 Revenue sharing and allocation of tax funds In TIF. Read the entire page →

From page 10...

... 10 TCRP LRD 55 tion that is subject to constitutional debt limitation provisions.56 Geheb noted that, such legislative declarations have not prevented state courts from making independent assessments as to their constitutionality. The high courts in fourteen states have considered whether TIF is constitu tional debt: seven states have held that TIF bonds are not a constitutional debt (Colorado, Florida, Indiana, Michigan, Missouri, South Carolina, and Utah)