Contents
Introduction
State and Local Government in Indiana:
State Government in Indiana
Local Civil Government in Indiana
School Corporations in Indiana
Other State and Local Government Topics:
State and Local Government in the U.S.
General State and Local Government Topics
General Economic Topics
Introduction
Here are links to reference materials on state
and local government in Indiana and the United States, as well as more general
topics. Some of these are documents located on this website, others are
links to documents on other websites. Each includes the link, the author and
year it was published, a brief description and some key words.
Items are listed in rough chronological order, with the most recent dates at the top. The documents are grouped into six general categories, to help the reader locate items of interest. Some of the Indiana items are listed in more than one category, when they deal with more than one kind of government. The reader might also use the "find on this page" function on his/her browser to locate key words.
| Reference and Link | Description and Key words |
| Indiana Constitution Indiana General Assembly (2006) Link to Indiana General Assembly website |
Indiana's Constitution, updated for any recent amendments by the Legislative Services Agency's Office of Code Revision, on the General Assembly's website. |
Indiana Code |
The Indiana Code, which are the laws of Indiana, updated after each legislative session by the Legislative Services Agency's Office of Code Revision, on the General Assembly's website.. |
| Budget Information Indiana State Budget Agency (2005) Link to Budget Agency website. |
A collection of documents about the Indiana state budget, including appropriations
and revenues for budgets back to 1991-93, annual fiscal year closeout statements
back to 1997-98, revenue forecasts back to December 2002, and monthly
revenue updates since fiscal 2002. Key words: budget, appropriation, revenue, tax, forecast, projection, prediction, closeout, fiscal year |
| Indiana
Handbook of Taxes, Revenues and Appropriations Indiana Legislative Services Agency (FY 2005) Link to LSA website. |
The essential handbook used by legislators, analysts and lobbyists, it
includes data on state and local revenue, miscellaneous revenues by
all state agencies, highway fund distributions, state budget appropriations
and more. A new issue arrives at the end of each calendar year, in time
for the legislative session. Dates back to 1999 are available on LSA's
website. Key words: tax, revenue, appropriation, state, local, corporate, motor fuel, individual income, riverboat, sales and use, local option, property, excise and admissions, budget, fund statement |
| Roster
of State and Local Officials Indiana State Board of Accounts (2001-2005) Link to SBA website. |
Annual list of state and local officials in Indiana, including state
agencies and elected officials from local jurisdictions. Key words: elected officials, county, township, city, town, school corporation, mayor, commissioner, council, school board, trustee |
| Publications Indiana Fiscal Policy Institute (1987-2006) Link to IFPI website. |
Publications since 1987 by the premier policy analysis think tank in
Indiana. Many publications on the state budget, plus education, pensions,
migration, labor force issues, even daylight savings time. Key words: state budget, pensions, labor force, migration, economy, finance |
How We Got Here from There: A Chronology of Indiana Property Tax Laws, by Dagney Faulk |
A review of the changes in Indiana property assessment and taxation since 1973, with a focus on the court ordered market value assessment and its results. |
Riverboat Evaluations |
Evaluations of riverboat gaming operations conducted by the Urban Policy Center at IUPUI. Included are the economic, employment and revenue effects of the state's riverboat casinos. The Gaming Commission's website also has monthly and annual reports of gaming revenue. Key words: riverboats, gaming, gambling, casinos, wagering tax, admissions tax, fiscal impact |
| Seven Big Taxes: The Characteristics
of Major State and Local Taxes in Indiana Larry DeBoer (November 1995) This website. |
A November 1995 paper that compares the characteristics of the (then)
seven biggest revenue raising taxes used by Indiana state and local governments:
the sales tax, individual income tax, corporate income tax, local income
tax, property tax, motor vehicle excise tax and motor fuel taxes. Key words: taxes, taxation, incidence, stability, growth, variability, elasticity, effort, capacity |
Local Civil Government in Indiana
Reference and Link |
Description and Key words |
Credit for Property Tax Exceeding 2% of Assessed Value |
The best, most detailed analysis yet about the effect of the coming 2% property tax limit on local government budgets. Includes the effects of the 2008 limit for residential taxpayers, and the 2010 limit for all property taxpayers. Includes estimates for all Indiana jurisdictions and county totals. |
Local Government Funding Sources |
Baker and Daniels is one of the main law firms providing advice to Indiana local governments. This publication provides detailed information about municipal bonds, property tax abatements, enterprise zones, tax increment financing, and many other topics. Key words: bonds, property tax, economic development, impact fees, revenue sharing, Major Moves, cumulative fund |
| Indiana
County Property Tax Reassessment Studies Indiana Legislative Services Agency (2005) Link to General Assembly website. |
A massive study of the effect of the 2002-03 property tax reassessment
on residential, agricultural, commercial, industrial and utility taxpayers
in Indiana counties. The analysis is based on parcel data acquired from
most of the state's counties. County-by-county reports are available, as
is a statewide summary. Key words: property tax reassessment, true tax value, market value, county, tax shift, real property, personal property, rental property, farm land, homestead, homeowner |
| Property Tax Equalization Study Indiana Fiscal Policy Institute (2005) Link to IFPI website. |
The Indiana Fiscal Policy Institute conducted the state's study of the
results of the 2002-03 reassessment. Assessments of real property were
compared to sales prices on a county and township basis, for several categories
of property. The Department of Local Government Finance will use these
results to determine what steps must be taken to improve the assessment
process. Key words: property tax, assessment, real property, equalization, assessment ratio, assessment-sales ratio, coefficient of dispersion, COD |
| Indiana
Handbook of Taxes, Revenues and Appropriations Indiana Legislative Services Agency (FY 2005) Link to LSA website. |
The essential handbook used by legislators, analysts and lobbyists, it
includes data on state and local revenue, miscellaneous revenues by all
state agencies, highway fund distributions, state budget appropriations
and more. A new issue arrives at the end of each calendar year, in time
for the legislative session. Dates back to 1999 are available on LSA's
website. Key words: tax, revenue, appropriation, state, local, corporate, motor fuel, individual income, riverboat, sales and use, local option, property, excise and admissions, budget, fund statement |
| Roster of State and Local Officials Indiana State Board of Accounts (2001-2005) Link to SBA website. |
Annual list of state and local officials in Indiana, including state
agencies and elected officials from local jurisdictions. Key words: elected officials, county, township, city, town, school corporation, mayor, commissioner, council, school board, trustee |
| Publications Indiana Fiscal Policy Institute (1987-2006) Link to IFPI website. |
Publications since 1987 by the premier policy analysis think tank in
Indiana. Many publications on the state budget, plus education, pensions,
migration, labor force issues, even daylight savings time. Key words: state budget, pensions, labor force, migration, economy, finance |
| Accounting and Compliance Guidelines Manuals Indiana State Board of Accounts (2004) Link to SBA website. |
Manuals for county officials, cities and towns, library districts and
other local and state officials. These contain much detail about forms
used by local governments, as well as compensation and benefits, purchasing,
public records, and much else. Key words: local government, county, auditor, treasurer, recorder, clerk, city, town, court, account |
| Local
Government Finance Manuals Indiana Department of Local Government Finance (2003) Link to DLGF website. |
Manuals for officials of cities and towns, counties, library districts
and townships about budgeting and taxation. The real budgeting nitty-gritty
from the state oversight agency. Key words: local government, city, town, county, library, township, budget, tax |
| Real Property Assessment Manual Indiana Department of Local Government Finance (2001) Link to DLGF website |
The manual and guidelines for assessing land and buildings, adopted by
the DLGF, which is the state oversight agency. These are the rules for
the 2002-03 market value assessment. Key words: property tax, assessment, real property, market value |
| Unigov
Handbook Indianapolis League of Women Voters (2001) Link to League website. |
Unigov is the unique consolidated city-county government of Indianapolis
and Marion County, Indiana. This 79 page handbook describes how the executive,
legislative and judicial branches of government are organized under Unigov. Key words: Indianapolis, Marion County, Unigov, consolidation, consolidated government |
| Decision in State
Board of Tax Commissioners vs. Town of St. John Indiana Supreme Court (December 1998) This website. |
The Indiana Supreme Court ruled that the existing "true
tax value" assessment system was unconstitutional, in the Town of
St. Johns case. It did not rule that the state had to move to market
value assessment, but the court said that an assessment system had to
be based on objective verifiable data, and that assessments had to be
based on property wealth. Market value assessment qualified on both criteria. |
| The Fiscal Impact of Residential
Development in Unincorporated Wabash Township DeBoer, Zhou (October 1997) This website. |
A study of the impact of residential development on the revenues and
expenditures of the Tippecanoe County, Tippecanoe School Corporation and
Wabash Township local governments. Finds that all but the most expensive
houses tend to have a negative fiscal impact, that is, they generate more
in added costs than they do in added revenues. Key words: Fiscal impact, local government budgets, revenues, expenditures, residential development |
| Report of the Indiana Fair
Market Value Study DeBoer, Good, Johnson, Man (December 1996) This website. |
A summary report of the Market Value Project, presented to the General
Assembly in December 1996. The report was the first indication that market
value assessment would create a big tax shift from businesses to residential
property owners. |
| Seven Big Taxes: The Characteristics
of Major State and Local Taxes in Indiana Larry DeBoer (November 1995) This website. |
A November 1995 paper that compares the characteristics of the (then)
seven biggest revenue raising taxes used by Indiana state and local governments:
the sales tax, individual income tax, corporate income tax, local income
tax, property tax, motor vehicle excise tax and motor fuel taxes. Key words: taxes, taxation, incidence, stability, growth, variability, elasticity, effort, capacity |
Interlocal
Agreement Collection |
Brief summaries of 70 interlocal agreements between
Indiana local governments. They were collected mainly from cities and
towns in 1994 and 1995 by Professor James Conrad of the University of
Indianapolis. Tom Kane, a graduate student in the Agricultural Economics
Department at Purdue, wrote a one page summary of each. Key words: Interlocal agreement, local government, city, town, county |
School Corporations in Indiana
| Reference and Link | Description and Key words |
Credit for Property Tax Exceeding 2% of Assessed Value |
The best, most detailed analysis yet about the effect of the coming 2% property tax limit on local government budgets, including school corporations. Includes the effects of the 2008 limit for residential taxpayers, and the 2010 limit for all property taxpayers. Includes estimates for all Indiana jurisdictions and county totals. |
| Indiana School Directory Indiana Department of Education (2006) Link to DOE website |
Names, addresses, personnel and enrollment of school corporations and school buildings in Indiana. Includes public, private and charter schools, as well as details about the state Department of Education. Key words: elementary, secondary, junior high school, middle school, high school, parochial, charter, superintendents, principals |
| Digest
of Public School Finance in Indiana, 2005-2007 Biennium Indiana Department of Education (2006) Link to DOE website. |
The Department of Educations handbook about public school finance in
Indiana. It describes the design and appropriations of the various state
grants for the 2005-2007 biennium. It also describes locally raised revenues
that support schools, principally the property tax. Key words: school corporation, state school aid, grant, tuition support, property tax |
School
Construction Guidance |
Several documents from the Department of Local Government Finance about
Indiana school building construction. Included are an annual report, new
2005 guidelines for school building construction, and data about school
construction for 2003-04. Key words: school corporation, construction, building, financing |
| Accounting Manuals for Indiana School Corporations Indiana State Board of Accounts (2004) Link to SBA website. |
Accounting manuals for Indiana school corporations. Included are
the code numbers for revenue and expenditure categories, which often come
in handy when reading school corporation data. Key words: school corporation, account, receipt, expenditure |
State and Local Government in the U.S.
| Reference and Link | Description and Key words |
| Tax Rates and Tax Burdens in the District of Columbia--A Nationwide Comparison District of Columbia Government (2003) Link to DC website. |
Comparisons of sales, income, property and motor vehicle
taxes in the biggest city in each state, and Washington, D.C., for 1997 through 2002. The analysis
looks at tax payments by households with various incomes. |
General State and Local Government Topics
| Reference and Link | Description and Key words |
| Criteria for a Good Tax System Larry DeBoer (June 1997) This website. |
An essay written for the Citizen's Commission on Taxation in 1997.
Covers topics such as equity and fairness, revenue yield, stability and
predictability, economic competitiveness and administrative efficiency. |
| Reference and Link | Description and Key words |
| The
Road Ahead Jenny Cutraro, Agricultures Magazine (2005) Link to Purdue College of Agriculture website |
An article about the impact of globalization on Indiana's economy, with
an interview with Larry DeBoer, in a magazine published by Purdue's College
of Agriculture. Key words: globalization, Indiana, economy, economics, technological change, productivity |
| Publications Indiana Fiscal Policy Institute (1987-2006) Link to IFPI website. |
Publications since 1987 by the premier policy analysis think tank in
Indiana. Many publications on the state budget, plus education, pensions,
migration, labor force issues, even daylight savings time. Key words: state budget, pensions, labor force, migration, economy, finance |
| How to Use Price Indexes Larry DeBoer (1993) This website. |
A guide to the use of price indexes, written for the Legislative Services
Agency in 1993. Key words: inflation, deflate, Consumer Price Index, CPI, GDP deflator, real dollars |