upon the complaint, the motion, and any affidavits or other evidence submitted whether it possesses the authority to further adjudicate the action. Id. Because the facts are not in dispute for the purposes of this appeal, and we could have raised the question of subject matter jurisdiction sua sponte, we are in as good a position as the trial court to determine it. Id. As originally enacted, Ind.Code § 6-1.1-12-28.5 created an incentive to recycle hazardous waste and solid waste by providing a large property tax deduction for tangible property used to convert the waste into energy or other useful products. P.L. 52-1979, SEC. 2. This RRS deduction created a ninety-five percent (95%) deduction from the assessed value of the RRS. In 1995, the legislature amended the statute, effe x 1994) (<HOLDING>). Also, it is possible that a constitutional
holding that the determination of whether the debtor is using real property as his principal residence is made as of the petition date for the purposes of section 1322b2 holding that forfeiture of real property may be adjudicated before the seizure occurs because real property cannot abscond holding that a tax appeal on real property is a lien on the real estate and not a personal obligation of the landowner holding that constitutional challenge to state system of real property taxation is a matter solely for judicial determination holding that plaintiffs may have a property interest in real property