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zero coupon bonds
A single-payment bond that grows to its face value over a prescribed time period at a specific interest rate. All compound interest is tax-deferred until the bond is cashed.

zero-based budgeting
Zero-based budgeting (ZBB) is a budgeting approach in which the property management company starts the budgeting process from scratch for each budgeting period, rather than simply adjusting the previous budget.

zones
Defined land areas with designated land uses and building specifications. (See zoning)

zoning
The regulation of structures and uses of property within designated districts or zones. Zoning regulates and affects such things as use of the land, lot sizes, types of structure permitted, building heights, setbacks and density (the ratio of land area to improvement area). (See aesthetic zoning, bulk zoning, comprehensive zoning, cumulative zoning, downzoning, exclusionary zoning, incentive zoning, noncumulative zoning, partial zoning, spot zoning)

zoning ordinance
An exercise of police power by a municipality to regulate and control the character and use of property. (See zoning)

zoning variance
A zoning variance permits a change in the specifications required by the zoning ordinance. (See zoning)

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