It seems to us that the tax abatement district created by the city of Howell was a statement of policy – drawing a district boundary to include a combination of public and private land that the city wanted to see developed – without regard to the individual companies that might ultimately develop within the district. Hartland, instead of including such property in the tax abatement district, proposed to establish a district to benefit one theater company (Emagine) AND one land developer (Ramco-Gershensen).