Land use and zoning law involves the regulation of the use and development of real estate. The most common form of land-use regulation, and the best known, is zoning. Zoning regulations and restrictions are used by municipalities to control and direct the development of property within their borders based on a comprehensive, or master, plan. Since New York City adopted the first zoning ordinance in 1916, zoning regulations have been adopted by virtually every major urban area in the United States.