I enjoy the value per acre analysis example between the Taco John and the adjacent, built out parcel but have what I think is a foundational question that underlies the analysis, at least for me.  The question I always wonder about is, if there isn't enough residential density around the built out parcel to fully sustain itself with walk-in traffic (as appears to be the case) and it is assumed cars are necessary to bring customers in, how does the value per acre analysis take into account the required public land and public investment to provide public parking to serve the businesses?  The fact that Taco John's provides it's own parking means that they recognize cars are important to their business model and doesn't rely on the City to build it for them, putting the cost burden on the developer rather than the municipality.  

I would also like to know how sales tax generation figures into the value per acre, specifically for commercial/mixed use land.  That is typically where the Walmart pummels the small built out parcel and makes having them in your community more attractive to community leaders balancing budgets, making improvements in other parts of town to build wealth, etc.  Thanks!  Love the program and books!