Urban planner: The mayor of Dismaston supports a new tax

Option A - INCORRECT.
This argument is in support of the council member's argument which is without merit. The online businesses are one way or the other paying tax too even if its not physical anyways. However, the new tax code would not apply to online business associated with the city because they have no physical presence on a piece of property in the city and the new Tax code is mainly for Property evaluation.

Option B - INCORRECT.
The plight of the council members is based on the previous years unsuccessful plans which has been mirrored to this new one but they fail to understand that, thou it wasn't successful then, maybe, due to lack of good plan and evaluation does not mean it won't work now, because properties appreciate each year and not depreciate.

Option C - INCORRECT.
This option is also in support of the reasons why the council members are against the new tax code. If a land does not have any business going on on it, it will be difficult to charge taxes on such property, and even if they are charged it will be difficult for the owner to pay because the land has not being used to make profit. This will as well lead to owing of higher taxes and will affect the new tax code like it has been affecting previous ones except if there is a loophole written in the law to which tax can be generated from such scenario.

Option D - CORRECT.
This option is in best position to view as an assumption to why the Mayor of Dismaston is in support of the new tax code. Over the years now, there has been some huge increase in property evaluation which every government ready to make money should look into tax collection based on the value of the landed properties which you trade with. However, in the city of Dismaston there has been consistently increase in real estate evaluation than the average annual growth rate percentages across all businesses with properties in Dismaston. Therefore, if this new tax code is effective there will be no loss of revenues for the city.

Option E - INCORRECT.
The argument in this option is not strong enough because, In any year, some unsuccessful businesses will close and other businesses, some quite promising, will open, but total amount of property in the city is fixed and unchanging, providing greater stability, but not business will be willing to pay tax if no profit is generated and this will lead to an unsuccessful tax code.