FRANKFORT, Ky. (AP) -- Governor Beshear mentioned the issue briefly in an inaugural speech Tuesday afternoon on the front steps of the Capitol, saying the state's political leaders must find the political courage to lay a foundation for a better tomorrow. He said that foundation "requires" restructuring the state's tax system "to make it more fair and efficient."

Throughout his first term as governor and in his re-election campaign, Beshear had been reluctant to consider tax reforms. He didn't elaborate on the topic during the speech delivered on the first day of his second term.

His chief opponent in the November 8 election, Republican David Williams, had made tax reform a key part of his campaign.