The Department shall attempt to determine the most effective and
equitable method to assess property and collect taxes. In particular,
the Department shall attempt to determine the best method of reaching
all property that is subject to assessment and tax while avoiding
taxing the same property twice. For these purposes, the Department may
inquire into the laws of other jurisdictions regarding the situs of
property for tax purposes and confer with the assessing and tax
authorities of other jurisdictions.
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