CHAPTER 3. COMMISSION ON STATE TAX AND FINANCING POLICY
IC 2-5-3
Chapter 3. Commission on State Tax and Financing Policy
IC 2-5-3-1
Declaration of policy
Sec. 1. It is hereby declared to be the policy of the generalassembly of the state of Indiana to promote a revenue raisingstructure in Indiana that will provide adequate revenues to carry onthe efficient operation of the state, county, and city governments andat the same time will assure that its burdens will be shared equitablyby all taxpayers. It is further declared to be the policy of the generalassembly of the state of Indiana to encourage and bring about theaccomplishment of enforcement policies and administrative practicesthat will result in maximum return from existing taxes to the state ofIndiana at a minimum cost to the taxpayers.
(Formerly: Acts 1953, c.241, s.1.)
IC 2-5-3-2
Establishment of commission
Sec. 2. For the purpose of carrying out the policy set forth insection 1 of this chapter, there is hereby established a bipartisancommission to be known as the "commission on state tax andfinancing policy."
(Formerly: Acts 1953, c.241, s.2.) As amended by Acts 1982, P.L.2,SEC.11.
IC 2-5-3-3
Membership
Sec. 3. (a) The commission consists of five (5) members, whoshall be selected as follows:
(1) One (1) member shall be appointed by the speaker of thehouse of representatives from the membership of that body.
(2) One (1) member shall be appointed by the minority floorleader of the house of representatives from the membership ofthat body.
(3) One (1) member shall be appointed by the president protempore of the senate from the membership of that body.
(4) One (1) member shall be appointed by the minority floorleader of the senate from the membership of that body.
(5) One (1) member shall be appointed by the chairman of thelegislative council from the membership of that body.
(b) If during a particular year a member of the commission ceasesbeing a member of the body from which he was appointed, theindividual's status as a member of the commission continues untilDecember 31 of that year, at which time the individual's position onthe commission becomes vacant. However, a commission membermay be removed at any time by the appointing authority whoappointed him.
(c) If a vacancy exists on the commission, the appointing authoritywho appointed the former member whose position has become
vacant shall appoint someone to fill the vacancy. However, the newmember must be a member of the same body from which the formermember was appointed.
(d) The speaker of the house of representatives and the presidentpro tempore of the senate may each appoint not more than two (2)persons to serve as nonvoting advisors to the commission. However,no person who is a member of the general assembly may serve as anonvoting advisor to the commission. Such an advisor may beremoved at any time by the appointing authority who appointed him.
(Formerly: Acts 1953, c.241, s.3.) As amended by P.L.3-1983,SEC.1; P.L.4-1987, SEC.1.
IC 2-5-3-4
Presiding officer; allowances for commission members and advisor
Sec. 4. (a) After January 1 but before May 1 of each year, thechairman of the legislative council shall designate one (1) memberof the commission to serve as its chairman during the calendar yearin which the designation is made.
(b) Each member of, and each nonvoting advisor to, thecommission is entitled to receive the same per diem, mileage, andtravel allowances paid to persons who serve as legislative and laymembers, respectively, of interim study committees established bythe legislative council. These allowances shall be paid by thelegislative services agency from the amounts appropriated for thatpurpose.
(Formerly: Acts 1953, c.241, s.4.) As amended by P.L.3-1983,SEC.2; P.L.4-1987, SEC.2.
IC 2-5-3-5
Study; recommendations
Sec. 5. (a) The commission shall study and investigate:
(1) the present state, county, and city tax structure of the stateof Indiana;
(2) its revenue-producing characteristics and effects upon theeconomy of the state of Indiana;
(3) its equalities and fairness;
(4) the enforcement policies and administrative practices relatedto that tax structure; and
(5) the costs of collection in relationship to the burden of thetax.
In addition, the commission shall examine overall administrativematters, fiscal matters, and procedural problems of the variousdepartments of the state, county, and city governments as they relateto tax and financing policy. The commission shall makerecommendations to the end that there will be formulated certainguiding policies that will assure the accomplishment of the policyexpressed in this chapter.
(b) The legislative council may refer by resolution any tax orfinancing problems and correlated matters to the commission forstudy and research. When any matter is referred to the commission
by the legislative council, the commission shall make a study of theproblem submitted and shall report the study results in an electronicformat under IC 5-14-6 to the legislative council.
(c) The legislative services agency shall provide staff support tothe commission.
(Formerly: Acts 1953, c.241, s.5.) As amended by Acts 1978, P.L.6,SEC.1; P.L.3-1983, SEC.3; P.L.28-2004, SEC.5.
IC 2-5-3-6
Hearings; oaths; gathering information
Sec. 6. (a) The commission may, for the purpose of carrying outthe provisions of this chapter, hold such hearings and sit and act atsuch times and places, and take such testimony, as the commissionmay deem advisable. Any member of the commission may administeroaths or affirmations to witnesses appearing before the commission.
(b) The commission may secure directly from any executive oradministrative department, bureau, agency, board, commission,office, independent establishment or instrumentality, information,suggestions, estimates, and statistics for the purpose of this chapter.Such a department, bureau, agency, board, commission, office,establishment or instrumentality of any state or local governmentalunit in the state of Indiana is authorized and directed to furnish suchinformation, suggestions, estimates, and statistics directly to thecommission, as the chairman of the commission may request.
(Formerly: Acts 1953, c.241, s.6.) As amended by Acts 1982, P.L.2,SEC.12; P.L.3-1983, SEC.4.
IC 2-5-3-7
Cooperation with state revenue department
Sec. 7. The Indiana department of state revenue shall cooperatefully in effecting the purposes of this chapter and in assisting in theaccomplishment of the duties imposed by this chapter upon thecommission under and pursuant to powers granted the Indianadepartment of state revenue by the provisions of IC 6-8.1-7-2.
(Formerly: Acts 1953, c.241, s.7.) As amended by Acts 1982, P.L.2,SEC.13.
IC 2-5-3-8
Repealed
(Repealed by Acts 1972, P.L.13, SEC.3.)