1. Title and exact reference: Project IN 187-B (Inscription) 2. Objective principal: To reject the proposed Initiative IN 187 due to its negative impact on intercommunal solidarity, potentially leading to increased taxation for some citizens and financial instability for certain communes. 3. Modifications proposed: The project aims to propose principles that would be set in the constitution and subsequently concretized by a negotiated legislative reform between the canton and the communes. 4. Discussions or views expressed (majority/minority): A majority of the commission fiscale advises rejection of the IN 187, while no one supports the idea that a comprehensive reform could be achieved within the given timeframe for adoption in September 2024. 5. Implications: If adopted, the project would delay and structure the process of addressing the complexities of communal fiscality and intercommunal solidarity issues, ensuring that any changes are made in a thoughtful and cooperative manner. However, the proposed IN 187 remains rejected, avoiding immediate financial instability for some communes and potential increased taxation for certain citizens.