Recently we consolidated three of our TIF areas into one - do I report them as one consolidated TIF area or three separate areas for the Annual Urban Renewal Report?
It depends on when they were combined. The Annual Urban Renewal Report is a backwards-looking report. So, for example, the report for FY15 is reporting on whatever the areas looked like through FY15. If you just made the change after the end of the fiscal year, your would report three separate areas.
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Tax Increment Financing