The Commission is authorized by IC 2-5-3-5 to study state, county, and city tax structures with
respect to the following:
A. Revenue-producing characteristics and effects upon the economy of Indiana.
B. Equalities and fairness.
C. Enforcement policies and administrative practices.
D. Costs of collection in relation to the burden of the tax.
The Legislative Council referred the following additional study topics to the Commission:
A Local government financial reporting (HB 1616)
B. School facilities construction and financing (HR 17)
C. Enterprise zone issues (HR 104)
D. Assessment of educational, religious, and not-for-profit property, including monitoring compliance with the requirement that all non-governmental property be assessed, even though the property qualifies for full or partial tax exemption (SR 36)
E. Properties in urban blight areas (SR 37)
F. Horse racing's riverboat subsidy (SR 50)