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improvements on the land have direct financial consequences to t1~e landowner, the <br />user of the p~roperry, and the City. Additionally, the General Plan contains an <br />Economic and Fiscal Element; one policy within this Element is to "promote a varied <br />nzix of land uses to ensure a broad revenue base through proactive land use planning <br />and zoning. " Thus, While the Commission usually focuses on physical planning and <br />the environmental impacts thereof, and usually defers to the Council on fiscal <br />matters, it may include fiscal issues as part of its review. <br />18 <br />