This thesis was an examination of the 1969 general property tax reassessment in Indiana on state and local government levels. Specifically, this study undertook to examine from a statistical viewpoint, whether the State Board of Tax Commissioners accurately and efficiently assessed the public utility properties located within the state. In addition, the same statistical tests were performed on. selected local government assessments of residential properties. In this way, the study was able to point out which agency, the State Board of Tax Commissioners or the local governments, came closest to the 33-1/3 per cent of true cash value legal assessment ratio in Indiana.In the process of answering which agency came closest to the legal assessment ratio, this study examined who was more fair, or uniform in their assessment practices, to the individual taxpayer, the State Board of Tax Commissioners or the local government assessing officials.

The primary purpose of this study was to investigate the effects of the elimination of the Indiana public school general fund property tax on student cash transfer school board policy. As a result of the data collected for this study, it includes an analysis for the general fund financial trends of all 292 Indiana public school corporations, as well as trends regarding other data such as; Average Daily Membership (ADM), General Fund (GF) cash balances, and percentage of student cash transfer of total ADM. The following recommendations are made; (1) Any Indiana public school corporation currently not allowing student cash transfers per board policy should change the policy to begin allowing such transfers, (2) The Indiana Association of Public School Superintendents (IAPSS) should adopt guidelines for ethical behavior regarding student cash transfers, specifically as it pertains to advertising, for member superintendents to follow, (3) Small school corporations, particularly those with an ADM of less than 1,000 students, should begin partnering with other small school corporations to coordinate administrative service and instructional services, and (4) Indiana public school corporation superintendents and boards of education should begin working towards a better understanding of how to compete in a school-choice atmosphere. / Department of Educational Leadership

The purpose of this dissertation was to study the property tax and property tax exemptions in the United States and in Indiana. The main body of this dissertation, however, deals with the State of Indiana. The method of the study is primarily legalistic: the Constitution of Indiana, the laws of Indiana, and relevant decisions of the Indiana courts provide the major portion of the research material. These constitutional and statutory provisions were considered as to the manner in which they were interpreted by the judicial authorities of the State of Indiana.Taxes and taxation are areas of great concern in the United States today. As this concern has increased, more and more attention has been paid to the property tax. This tax provides much of the revenue of county and municipal governments in the United States and plays a very important part in our national revenue system.This tax has been severely castigated by numerous critics who have studied it over the years, with some of the strongest criticisms aimed at exemptions, which have been made from the taxes. Every state in the Union has provided for at least some categories of exemption, with most allowing fairly large amounts of property to be exempted. These categories of exemptions include the property of: the federal government, states, local governments, churches, charitable organizations, veterans, and others.Very much the same thing has been done in Indiana. The State Constitution gives the legislature the power to grant exemptions from the property tax through law. This has been done in all the categories listed above, as well as some others.The scope of a statute can be expanded or contracted trememdously by judicial interpretation. Judges can make new law through their decisions or greatly change the scope of laws already written.Indiana courts have interpreted the tax exemption statutes numerous times over the years. In the cases brought before them the courts have made certain rules to guide those who are applying for exemption. These rules have also let the taxing authorities know the meaning and scope of the tax exemption statutes.The courts in construing these statutes have read them in a strict manner and have not, as a rule, expanded their meaning through interpretation.The courts have held that all exemptions are a departure from the principle that all real estate should be taxed and construed them in a narrow manner. The courts have also considered them in the light of whether or not there is a public benefit involved.In looking at the numerous exemptions that have been granted by state law, the courts determine if this has been done under a constitutional grant of power. If there is a constitutional basis for the statute, the courts than look at other aspects of the law.The courts in Indiana have not contributed to the increase in the amount of tax exempt property in the state. This has been done by the State Legislature. The courts have construed the statutes in the way that they felt was intended by the legislature. If the amount of tax exempt property is to be decreased, it will have to be done by the legislative body of the state and not the courts.