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The following factors are to be taken into consideration when determining fiscal impact for both developed and undeveloped land and may include, but are not be limited to:

1. The additional revenues, if any, available to the City as a result of the annexation;

2. Whether any unusual or excessive costs will be incurred as a result of the annexation; and

3. The impact on the City’s tax base, if any, as a result of the annexation.