CHAPTER 13. ANNUAL FINANCIAL REPORT FOR CERTAIN STATE AGENCIES
IC 4-10-13
Chapter 13. Annual Financial Report for Certain State Agencies
IC 4-10-13-1
Purpose of act
Sec. 1. It is the general intent and purpose of this chapter toprovide an adequate vehicle for the furnishing of necessary andvaluable data and information to those persons who are directlyconcerned with the problem of planning for and improving the fiscalpolicies of the state. In order to properly evaluate the financialcondition of the state and prepare an adequate taxing program for thestate it is necessary to receive annual reports from those agencies ofthe state that are charged with the responsibility of collecting,expending, and accounting for state revenues. To properly andefficiently effectuate the purpose of this chapter, it is the intent of thegeneral assembly that the provisions of this chapter be liberallyconstrued.
(Formerly: Acts 1959, c.227, s.1.) As amended by P.L.5-1984,SEC.37.
IC 4-10-13-2
Auditor of state; financial reports; publication
Sec. 2. (a) The auditor of state shall prepare and publish each yearthe following financial reports:
(1) A report showing receipts by source of revenue and by typeof fund disbursements as they relate to each agency,department, and fund of the state government. This report shallinclude a recital of disbursements made by the followingfunctions of state government:
(A) Education.
(B) Welfare.
(C) Highway.
(D) Health.
(E) Natural resources.
(F) Public safety.
(G) General governmental.
(H) Hospital and state institutions.
(I) Correction, parole, and probation.
(2) A report containing the following property tax data bycounties:
(A) A report showing:
(i) the total amount of tax delinquencies;
(ii) the total amount of the administrative costs of theoffices of township assessors (if any), county assessors,the offices of county auditors, and the offices of countytreasurers; and
(iii) the total amount of other local taxes collected.
(B) An abstract of taxable real and personal property, whichmust include a recital of the number and the total amount oftax exemptions, including mortgage exemptions, veterans'
exemptions, exemptions granted to blind persons,exemptions granted to persons over sixty-five (65) years ofage, and any and all other exemptions granted to any personunder the Constitution and the laws of the state.
(b) The reports described in this section shall be made availablefor inspection as soon as they are prepared and shall be published inthe manner provided in section 7 of this chapter by the auditor ofstate not later than December 31 following the end of each fiscalyear.
(Formerly: Acts 1959, c.227, s.2.) As amended by P.L.1-1991,SEC.9; P.L.146-2008, SEC.7.
IC 4-10-13-3
Department of state revenue; publications
Sec. 3. The Indiana department of state revenue is herebyauthorized and directed to prepare and publish each year thefollowing report, which shall contain a recital of the number oftaxpayers, the amount of gross collections, the amount of netcollections, the amount of refunds, the amount of collectionallowances, the amount of administrative costs, and the amount ofdelinquencies by type of tax collected by the department. Such reportshall be made available for inspection as soon as it is prepared andshall be published, in the manner hereinafter provided, by the Indianastate department of revenue not later than December 31 following theend of each fiscal year.
(Formerly: Acts 1959, c.227, s.3.) As amended by P.L.192-2002(ss),SEC.3.
IC 4-10-13-4
Alcohol and tobacco commission
Sec. 4. The alcohol and tobacco commission shall prepare andpublish each year the following report containing the followinginformation and data:
(1) Relative to the cigarette tax, a recital of the total amount oftax collected and the number of packages of cigarettes taxed,the total amount of refunds, the total amount of collectionallowances and the total amount of administrative costs.
(2) Relative to the tax on alcoholic beverages and theimposition of license and permit fees, a recital of the number oflicenses and permits, by class, issued by the commission; thetotal amount of license and permit fees collected; the totalamount collected from any tax imposed on beer, wine andliquor; and the total amount, by volume, of alcoholic beveragestaxed; the total amount of collection allowances; and the totalamount of administrative costs.
Such report shall be made available for inspection as soon as it isprepared and shall be published, in the manner set forth in thischapter by the alcohol and tobacco commission not later thanDecember 31 following the end of each fiscal year.
(Formerly: Acts 1959, c.227, s.4.) As amended by P.L.204-2001,
SEC.3.
IC 4-10-13-5
Report by the department of local government finance; localassessing officials provide information
Sec. 5. (a) The department of local government finance shallprepare and publish each year the following report which mustcontain the following property tax data by counties or by appropriatetaxing jurisdictions:
(1) The tax rates of the various taxing jurisdictions.
(2) An abstract of taxable real property including a recital of thenumber of parcels and the gross assessed valuation of nonfarmresidential property including improvements thereon, thenumber of parcels and the gross assessed valuation ofcommercial and industrial real property, includingimprovements thereon, the number of parcels and the grossassessed valuation of unimproved real property, the number ofparcels and the gross assessed valuation of agricultural acreageincluding improvements thereon, and the total amount of thegross assessed valuation of real estate and the total assessedvaluation of improvements thereon. The abstract shall alsoinclude a recital of the total amount of net valuation of realproperty.
(3) The total assessed valuation of personal property belongingto steam and electric railways and to public utilities.
(4) The total number of taxpayers and the total assessedvaluation of household goods and personal effects, excludingboats subject to the boat excise tax under IC 6-6-11.
(5) The total number of units assessed and the assessedvaluation of each of the following items of personal property:
(A) Privately owned, noncommercial passenger cars.
(B) Commercial passenger cars.
(C) Trucks and tractors.
(D) Motorcycles.
(E) Buses.
(F) Mobile homes.
(G) Boats.
(H) Airplanes.
(I) Farm machinery.
(J) Livestock.
(K) Crops.
(6) The total number of taxpayers and the total valuation ofinventories and other personal property belonging to retailestablishments, wholesale establishments, manufacturingestablishments, and commercial establishments.
(b) The department of local government finance is herebyauthorized to prescribe and promulgate the forms as are necessary forthe obtaining of such information from local assessing officials. Thelocal assessing officials are directed to comply with this section.
(Formerly: Acts 1959, c.227, s.5.) As amended by P.L.98-1989,
SEC.2; P.L.90-2002, SEC.7.
IC 4-10-13-6
Adding to or omitting specific categories of data from reports
Sec. 6. Each state agency required to prepare reports under theprovisions of this chapter may after consultation with and agreementby the commission on state tax and financing policy add to or omitspecific categories of data from the reports required by this chapter.
(Formerly: Acts 1959, c.227, s.6.) As amended by P.L.5-1984,SEC.38.
IC 4-10-13-7
Manner of publication; expenses; copies of reports
Sec. 7. (a) The manner of publication of any of the reports asherein required shall be prescribed by the state budget committee,and the cost of publication shall be paid from funds appropriated tosuch state agencies and allocated by the state budget committee tosuch agencies for such purpose.
(b) A copy of such reports shall be presented to the governor, thedepartment of local government finance, the budget committee, thecommission on state tax and financing policy, the legislative council,and to any other state agency that may request a copy of such reports.A report presented under this subsection to the legislative councilmust be in an electronic format under IC 5-14-6.
(Formerly: Acts 1959, c.227, s.7.) As amended by P.L.90-2002,SEC.8; P.L.28-2004, SEC.33.