Local taxing units should evaluate opportunities to share in the development of community assets and services. Some of these opportunities may require intergovernmental agreements, some may require restructuring government operations entirely. Examples could range from the purchase of equipment to the merging of whole departments such as assessors, or moving from County Council and County Commissioner structure to County Council and County Administrator. Opportunities for improved efficiencies should be a part of a continuous improvement plan for all taxing units in Elkhart County.