this issue should be a no-brainer.
In situations like this, I like to follow the KISS-principle.
No, not "Rock and Roll All Night and Party Every Day".
The other-KISS Principle: Keep it simple, stupid!
Enough with the rules that change with the political winds.
You're got a majority in the legislature...use it! Wipe out that other property tax altogether and just replace it with a flat tax on income period!
Tie-bar it with the state income tax rate so there's no funny business.
The efficiencies gained with eliminating the time wasted in compiling data on property by gov't, (and businesses), should offset the cost to the state monitoring compliance.
And as for the guv bypassing the legislature?
Correct me if I'm wrong, but Article IV § 30 addresses that matter rather clearly.
Unless the guv is looking at getting impeached, rather than recalled, he'd best layoff any delusions he has of being back at Gateway. I'm pretty certain that engaging in flat-out unconstitutional actions like bypassing the legislature altogether are actionable.