The full-cost accounting concept matches a proposed project's property tax contributions against the costs of services, such as new roads and utilities, provided by a local government.

For example, point out observers monitoring the whole idea, if a mega mixed-use venture in the suburbs paid $50,000 a year in property taxes but it cost the local municipality or county $75,000 a year to maintain services at the area, that proposed mixed-use venture would not get off the ground.

Likewise, if a developer planned a Downtown project where all of the infrastructure was already in place and property taxes either surpassed or matched government maintenance costs, that project would get the green light--the rationale being that the Downtown enterprise would create a better quality of life for residents and businesses than the rural project might out in the sticks.