HOUSE BILL No. 1869
DIGEST OF INTRODUCED BILL
Synopsis: Tax reporting clearinghouse. Requires the department of
state revenue to report annually to the general assembly the amount of
the following taxes paid by individuals based on income level and by
businesses based on size in each county: (1) the state gross retail and
use taxes; (2) the adjusted gross income tax; (3) other listed taxes; and
(4) property taxes. Requires the division of data analysis within the
department of local government finance to make available to the
department of state revenue all information obtained from units of local
government and all information contained in the local government data
base. Requires the report to be provided: (1) to the public at no cost; (2)
in print and on the Internet; (3) in a searchable format; and (4) in a
format that protects the privacy of taxpayers.
Effective: July 1, 2003.
January 23, 2003, read first time and referred to Committee on Ways and Means.
First Regular Session 113th General Assembly (2003)
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between statutes enacted by the 2002 Regular or Special Session of the General Assembly.
HOUSE BILL No. 1869
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-33.5-3; (03)IN1869.1.1. -->
, AS AMENDED BY
P.L.192-2002(ss), SECTION 45, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 3. The division of data
(1) conduct continuing studies in the areas in which the
department of local government finance operates;
(2) make periodic field surveys and audits of tax rolls, plat books,
building permits, real estate transfers, federal income tax returns,
and other data that may be useful in checking property valuations
or taxpayer returns;
(3) make test checks of property valuations to serve as the bases
for special reassessments under this article;
(4) conduct biennially a coefficient of dispersion study for each
township and county in Indiana;
(5) conduct quadrennially a sales assessment ratio study for each
township and county in Indiana;
(6) compute school assessment ratios under
(7) report annually to the executive director of the legislative
services agency, in a form prescribed by the legislative services
agency, the information obtained or determined under this section
for use by the executive director and the general assembly,
(A) all information obtained by the division of data analysis
from units of local government; and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the division of data analysis;
(8) report annually to the commissioner of the department of
state revenue, in a form prescribed by the department of state
revenue, the information obtained or determined under this
section for use by the department in compiling the report
SOURCE: IC 6-1.1-33.5-5; (03)IN1869.1.2. -->
, AS ADDED BY P.L.198-2001,
SECTION 82, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2003]: Sec. 5. Information that has been provided to the
department of state revenue under section 3(8) of this chapter, the
legislative services agency, or the division of data analysis by the
federal government or by a public agency is subject to the provider's
rules, if any, that concern the confidential nature of the information.
SOURCE: IC 6-8.1-3-20; (03)IN1869.1.3. -->
IS ADDED TO THE INDIANA CODE
AS A NEW
SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2003]: Sec. 20. (a) For purposes of this section, "business entity"
(1) a sole proprietorship;
(2) a corporation;
(3) a limited liability company;
(4) a partnership;
(5) an association;
(6) a joint stock company;
(7) a mutual fund;
(8) a joint venture;
(9) a trust;
(10) a joint tenancy;
(11) an unincorporated organization; or
(12) a similar entity.
(b) This section applies to taxable years beginning after
December 31, 2003.
(c) Not later than October 1 of each year, the department shall
distribute to the executive director of the legislative services agency
a report based on information obtained on:
(1) listed taxes under this chapter; and
(2) property taxes under
for the immediately preceding twelve (12) months.
(d) The report shall be divided into topics determined by the
department, including the following:
(1) Types and amounts of taxes paid by individuals based on
income level by county.
(2) Types and amounts of taxes paid by business entities based
on size of the business entity by county.
The report may not disclose any information about taxpayers that
would constitute an unwarranted invasion of personal privacy.
(e) The department shall make the report available in both print
and electronic form at no cost to the public. The department shall
publish the directory on the Internet through the computer
gateway administered by the intelenet commission under
and known as accessIndiana. The electronic report and the report
posted on the Internet shall be searchable under parameters
determined by the department, including:
(1) Type of taxpayer.
(2) Type of tax.
(3) Income level of individual as determined under 26 U.S.C.
(4) Size of business entity as determined under prevailing size
(f) The report must achieve a minimum score of forty (40) on
the Flesch reading ease test or an equivalent score on a comparable
test approved by the director of the department. The report and
information shall be made available at a centralized physical
location as determined by the department and on the department's
public information page on its world wide web Internet site
(g) The department shall adopt rules under
implement this section, including rules to establish:
(1) size standards for business entities; and
(2) procedures for filing electronic reports with the