Section 45-13-8 - Reports(a) The department of revenue in consultation and cooperation with towns and cities shall maintain: (1) An identification of state mandates created by statute since January 1, 1970;(2) Specific identification of all state mandates established since July 1, 1979 which are subject to reimbursement in accordance with § 45-13-9, and the cost of each of these mandates to each city and town.(b) The department of revenue shall annually by January 1 issue a report identifying the state's mandates established during the preceding July 1 - June 30 period and stating the cost by city and town of all state mandates established after January 1, 1979, for the next preceding July 1 - June 30 period. The department of revenue shall annually issue to cities and towns a comprehensive listing of all state mandates established after January 1, 1979.(c)(1) Statutes and regulations containing state mandates shall include items eligible for reimbursement; however, failure to include these items shall not exempt any state mandates not otherwise exempted from the provisions of §§ 45-13-7 - 45-13-10.(2) Cities and towns shall submit to the department of revenue in any form that may be established by the department, a report of the cost of each state mandate established after January 1, 1979, to the city or town. The reports shall be submitted by April 1 each year and shall state costs incurred by the city or town during the preceding July 1 § June 30 period.(3) The reports of cities and towns requesting reimbursement for state mandates are subject to audit procedures established under § 45-10-5.1.(d) The department of revenue shall issue by January 1, 1988 and by January 1 of each fourth (4th) year thereafter, a report to the governor and the general assembly recommending the modification or repeal of existing state mandates which are deemed to be inappropriate or obsolete and citing the reason for the recommendation on the fourth (4th) year anniversary of those state mandates. This report shall be prepared by the Rhode Island division of property valuation and municipal finance within the department of revenue in consultation and cooperation with the affected state agencies and the Rhode Island League of Cities and Towns and the Rhode Island Association of School Committees.(e) All reports issued by the department of revenue in accordance with this subsection shall be adopted by rule as provided for in chapter 35 of title 42.P.L. 1979, ch. 298, § 3; P.L. 1986, ch. 198, § 52; P.L. 1987, ch. 213, §2; P.L. 2006 , ch. 253, § 6; P.L. 2008 , ch. 98, § 59; P.L. 2008 , ch. 145, § 59.