1. What laws govern the use of the property tax in your state?

1a. Are there restrictions placed on the local government's use of the property tax?

2. Does your state levy a property tax?

2a. How does it compare with the local property tax?

2b. Does the stateplay a role in collection of the local property tax?

3. Do tax rates on various types of real property differ according to used or some other type of classification?

3a. If yes, what is the rationale behind taxing different types of realty at different rates?

4. What is included in the property tax?

4a. Is tangible or intangible personal property taxed?

4b. If yes, what types of property is included?

4c. What is the tax rate?

5. How have aggregate revenues from property taxes changed over the last decade?

5a. How has the percentage of the property tax as part of total local government revenue changed?

5b. What changes do you anticipate in the future?

5c. What factors will likely affect the property tax in the next decade?