The Audit Commission was an independent public body responsible for ensuring that public money was spent economically and effectively in various sectors including local government, housing, health, and emergency services across England and Wales. It was replaced in 2015 by a new audit and accountability framework.
A government entity whose purpose is to ensure uniform property tax assessments. It operates at both local and state levels to review and assure fair assessments.
A building permit is permission granted by a local government to build a specific structure at a particular site. The number of residential building permits often forecasts the number of housing starts.
A Certificate of Occupancy (CO) is an official document issued by a local government agency or building department signifying that a building conforms to local building code regulations and is safe for occupancy. Generally, initial occupancy of a building or the transfer of title requires a valid Certificate of Occupancy.
A comprehensive plan is a set of guidelines developed and adopted by a local government to govern public policy toward future land development within the jurisdiction.
Council tax is a UK local government tax applied based on property valuation, replacing the community charge in 1993–94. It includes various rebates and exemptions depending on occupancy and income.
In state and local governments, 'General Revenue' refers to the total revenue received, excluding revenue from utilities, sales of alcoholic beverages, and insurance trusts.
Government accounting encompasses the principles and procedures unique to accounting for federal, state, and local governmental units, with established rules by the National Council on Governmental Accounting.
A housing code is a local government ordinance that sets minimum standards of safety and sanitation for existing residential buildings, as opposed to building codes, which pertain to new construction.
Land-use planning is an activity, generally conducted by a local government, that provides public and private land-use recommendations consistent with community policies. It is commonly used to guide decisions on zoning.
Local taxation is a form of taxation levied by a local government authority rather than by central government. In the UK, council tax and business rates are the main forms of local taxation.
A bond issued by a state or local government body such as a county, city, town, or municipal authority. Typically, the interest earned on municipal bonds is generally not taxable by the U.S. government, nor in the jurisdiction that issued it.
The planning commission is a group of citizens appointed by local government officials to conduct hearings and recommend amendments to the zoning ordinance. They oversee the work of a professional planning department and may also be known as a planning board, zoning commission, or zoning board.
Rezoning is the process of changing the land use designation of a specified parcel or group of parcels on the zoning map, thereby altering the permitted uses for the affected parcels.
A tax district, also known as a central assessment district, is a special area established by local government regions or authorities to delineate boundaries within which property taxes are assessed and collected based on common valuation metrics.
A user fee is a charge typically imposed by a municipality or governing body for the specific use of a service. Rather than being funded through broad-based taxes, the cost of municipal services such as parks, swimming pools, and toll roads is covered by those who directly use and benefit from them.
