Reference:  Papers, Reports and Documents about State and Local Government

 


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.

 

State Government in Indiana
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.
Key words: constitution, laws, amendments

Indiana Code
Indiana General Assembly (2006)
Link to General Assembly website

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..
Key words: code, laws

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
(Summer 2004)
Link to Indiana Business Review website

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.
Key words: Property tax, assessment, tax court, supreme court, tax controls, property tax replacement, PTRC, Town of St. John

Riverboat Evaluations
Center for Urban Policy and the Environment (1997-2005)
Link to Indiana Gaming Commission website

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
Indiana Legislative Services Agency (2006)
This website.

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.
Key words: property tax, controls, circuit breaker, credit, two percent, tax district, Legislative Services Agency

Local Government Funding Sources
Baker and Daniels Law Firm (2006-07)
Link to B&D website (click on "News and Events", scroll down to publication from September 2006)

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.
Key words: Supreme Court, property tax, assessment, true tax value, market value, Town of St. Johns

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.
Key words: Market value, property tax, assessment, tax shift

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
Larry DeBoer, James Conrad, Tom Kane
(1994-1995)
This website.

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
Indiana Legislative Services Agency (2006)
This website.

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.
Key words: property tax, controls, circuit breaker, credit, two percent, tax district, Legislative Services Agency

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
Indiana Department of Local Government Finance (2005)
Link to DLGF website

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.
Key words: tax comparison, incidence, sales tax, income tax, property tax, motor vehicle tax

 

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.
Key words: Equity, fairness, ability to pay, benefits, incidence, exportability, tax incentives, sumptuary, visibility

 

General Economic Topics

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