College Station is not a business that pays dividends back to its taxpayers. Taxpayers are not investing their taxes in the city for a financial return. Therefore the "value" to be considered is not measured exclusively in total dollars returned on the property. I'm not going to pick a side on something I know almost nothing about except what's been written in this thread, but boiling this down to an exclusively financial decision is not so simple. What would the money gained be spent on? Would any be returned to taxpayers? Would it exceed the intangible value to both the city government and to residents of the other option. Something that provides an ongoing public or civic value to a large number of people in the city needs to have that included in the evaluation vs something where all the benefit is only dollars now and all future value is solely to property owner and the residents of that property only (in simplistic terms)