3-15-605 - Matters for study. [Effective until June 30, 2013. See the Compiler's Notes.] 

3-15-605. Matters for study. [Effective until June 30, 2013. See the Compiler's Notes.]

The committee is authorized to study:

     (1)  Taxation in Tennessee, including the taxation of personal property, the property tax, including appraisal and assessment, business tax classifications, the franchise and excise tax structure, beneficial use taxation, equity of taxation and exemptions;

     (2)  Economic development in Tennessee, including the role of taxes, regulations, and other factors on the retention and expansion of existing businesses, the need for, use of, and possibilities for incentives through tax policy or otherwise in recruiting new businesses and developing existing businesses, and the role of incentive programs in other states and the need for such in Tennessee; and

     (3)  Such other matters relating to the taxation and competitiveness as may appear necessary to the committee.

[Acts 2001, ch. 318, § 6.]