The Idaho Legislature won't convene until Jan. 7, but there is no doubt that one of the more contested issues to be considered by lawmakers is the elimination of the personal property tax on businesses, according to an Associated Press story in the Idaho Press-Tribune.

The fight against the tax will be spearheaded by the Idaho Association of Commerce and Industry. Its director says the tax is applied unevenly and limits business growth and expansion. He says phasing in repeal of the tax during a six-year period would allow local governments to adjust to the loss of revenue.

Leading the opposition is the Idaho Association of Counties. Its director says his group is opposed to repeal of the tax unless some provision is made by the Legislature to replace the loss of revenue.