There are basically three things wrong with the UNP TIF:

1. It has failed to deliver on the high-end, regional-draw retail which it promised.
2. It diverts tax income from higher priority uses.
3. Expenditures in the TIF create a competitive disadvantage for non-TIF areas of Norman.

The proposed new project plan for the UNP TIF only partly addresses the tax diversion issue; it exacerbates the other problems. All of this has distributive justice implication.