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Its why I keep coming back to lot size as your contribution to sprawl. If you sip your latte on a 50ft frontage lot you are causing more sprawl then any new suburb and should pay for it. If we want people to pay for their impact we need to recognize that the new community isn't entirely to blame and therefore shouldn't bare all of the cost.
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So under your proposal, people who live in mid-rise and high-rise condos (that have a very small footprint per occupant) should receive a huge tax break?