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<br /> Chapter 4 - San Marcos Tomorrow Annexation Review PIan <br /> proposed for annexation. Performing fiscal impact analysis does not mean that only areas <br /> with positive cash flow should be annexed. There will be instances when health, safety, <br /> environmental or other factors will override fiscal considerations and an area may need to <br /> be annexed despite its fiscal impact. Other areas may have short-term financial impacts, <br /> but may be in the long-range best financial interest of the city. <br /> San Marcos has developed a clear set of annexation policies to be implemented through <br /> the five-year Annexation Review Plan. The Annexation Review Plan is linked to the <br /> Capital Improvements Program and is adopted as an element of San Marcos Horizons. <br /> <br /> San Marcos Horizons 4-53 <br />