Board of estimate

A Board of Estimate is a governing body in many counties and municipalities, particularly in the United States.

Typically, the board's membership will consist of a combination of elected officials from the executive branch (e.g., the mayor or county executive) and the legislative branch (called the City Council or, in some localities, the Board of Supervisors), and its powers are usually concentrated in such areas as taxation and land use (especially zoning laws).

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