The author concludes that mitigation is the focus of conflicting opinions regarding responsibility, strategy, and effort. There are no hard, fast, or tried and true rules for company involvement in mitigation efforts. Each mitigation effort must be tailored and negotiated to match the unique characteristics of individual projects and circumstances of specific locales. Companies must assume financial responsibility for the temporary impacts and area needs created by their projects. They must also offer financial and technical assistance to impact areas, not just the host political jurisdiction, when local, state, federal, and special fund sources of revenue or technical assistance are not available or insufficient. But, local, state, and federal governments must also recognize their responsibilities and make adjustments in tax jurisdiction boundaries and disbursement formulas so that impacted areas are properly defined and receive an adequate share of lease, royalty, severance tax, permit fee, special use and service charges, and sales tax payments. Laws need to allow innovative uses of tax pre-payments, housing mortgage bonds, changeable debt and bounding limits, industrial loans with delayed prepayment, and revised revenue assistance formulas. Enabling legislation is required in most states to allow impact areas to negotiate the mitigation efforts. A review of 7 types of mitigation effort is presented: transportation; housing; public utilities; health, public safety and recreation; miscellaneous; and company-community interaction. (PBS)
