Problem:
You are a clerk working for a local municipality, and you have been charged with the duty of annexing an unincorporated portion of land abutting the municipality into the city. The rationale to include the unincorporated land into the city is the residents of that area are receiving some social services of the city (such as ?re and police service) without having to pay taxes. While you believe it is important for citizens to pay their fair share of the tax burden, you also understand that some of these residents may have elected to live outside of the city speci?cally because they did not want to pay city taxes, regardless of whether they were being furnished with any city services. Further, you understand to incorporate that land into the city may drive some residents away due to the increase in tax costs. How can you balance your personal values with your duties as a clerk for the municipality, your duties to the residents of the city, and tangential duties to the nonresidents of the city? Provide an example of an assessment tool to help you reach your conclusion.