id	sid	tid	token	lemma	pos
ihlr-27440	1	1	indiana	indiana	PROPN
ihlr-27440	1	2	health	health	PROPN
ihlr-27440	1	3	law	law	PROPN
ihlr-27440	1	4	review	review	NOUN
ihlr-27440	1	5	,	,	PUNCT
ihlr-27440	1	6	vol	vol	NOUN
ihlr-27440	1	7	taxation	taxation	NOUN
ihlr-27440	1	8	and	and	CCONJ
ihlr-27440	1	9	telehealth	telehealth	NOUN
ihlr-27440	1	10	:	:	PUNCT
ihlr-27440	1	11	would	would	AUX
ihlr-27440	1	12	a	a	DET
ihlr-27440	1	13	telehealth	telehealth	ADJ
ihlr-27440	1	14	exclusive	exclusive	ADJ
ihlr-27440	1	15	facility	facility	NOUN
ihlr-27440	1	16	owned	own	VERB
ihlr-27440	1	17	by	by	ADP
ihlr-27440	1	18	a	a	DET
ihlr-27440	1	19	nonprofit	nonprofit	ADJ
ihlr-27440	1	20	hospital	hospital	NOUN
ihlr-27440	1	21	be	be	AUX
ihlr-27440	1	22	exempt	exempt	ADJ
ihlr-27440	1	23	from	from	ADP
ihlr-27440	1	24	property	property	NOUN
ihlr-27440	1	25	tax	tax	NOUN
ihlr-27440	1	26	in	in	ADP
ihlr-27440	1	27	indiana	indiana	PROPN
ihlr-27440	1	28	?	?	PUNCT
ihlr-27440	2	1	jackson	jackson	PROPN
ihlr-27440	2	2	hughes	hughes	PROPN
ihlr-27440	2	3	*	*	PROPN
ihlr-27440	2	4	i.	i.	PROPN
ihlr-27440	2	5	introduction	introduction	NOUN
ihlr-27440	2	6	taxation	taxation	NOUN
ihlr-27440	2	7	exemption	exemption	NOUN
ihlr-27440	2	8	in	in	ADP
ihlr-27440	2	9	the	the	DET
ihlr-27440	2	10	united	united	PROPN
ihlr-27440	2	11	states	states	PROPN
ihlr-27440	2	12	traces	trace	VERB
ihlr-27440	2	13	its	its	PRON
ihlr-27440	2	14	roots	root	NOUN
ihlr-27440	2	15	to	to	ADP
ihlr-27440	2	16	before	before	ADP
ihlr-27440	2	17	the	the	DET
ihlr-27440	2	18	formation	formation	NOUN
ihlr-27440	2	19	of	of	ADP
ihlr-27440	2	20	our	our	PRON
ihlr-27440	2	21	republic.1	republic.1	ADJ
ihlr-27440	2	22	organizations	organization	NOUN
ihlr-27440	2	23	which	which	PRON
ihlr-27440	2	24	provide	provide	VERB
ihlr-27440	2	25	charitable	charitable	ADJ
ihlr-27440	2	26	relief	relief	NOUN
ihlr-27440	2	27	,	,	PUNCT
ihlr-27440	2	28	such	such	ADJ
ihlr-27440	2	29	as	as	ADP
ihlr-27440	2	30	hospitals	hospital	NOUN
ihlr-27440	2	31	,	,	PUNCT
ihlr-27440	2	32	fire	fire	NOUN
ihlr-27440	2	33	departments	department	NOUN
ihlr-27440	2	34	,	,	PUNCT
ihlr-27440	2	35	and	and	CCONJ
ihlr-27440	2	36	orphanages	orphanage	NOUN
ihlr-27440	2	37	,	,	PUNCT
ihlr-27440	2	38	were	be	AUX
ihlr-27440	2	39	established	establish	VERB
ihlr-27440	2	40	to	to	PART
ihlr-27440	2	41	address	address	VERB
ihlr-27440	2	42	a	a	DET
ihlr-27440	2	43	lack	lack	NOUN
ihlr-27440	2	44	of	of	ADP
ihlr-27440	2	45	direct	direct	ADJ
ihlr-27440	2	46	governmental	governmental	ADJ
ihlr-27440	2	47	involvement	involvement	NOUN
ihlr-27440	2	48	in	in	ADP
ihlr-27440	2	49	the	the	DET
ihlr-27440	2	50	societal	societal	ADJ
ihlr-27440	2	51	issues	issue	NOUN
ihlr-27440	2	52	faced	face	VERB
ihlr-27440	2	53	by	by	ADP
ihlr-27440	2	54	colonists.2	colonists.2	NOUN
ihlr-27440	2	55	these	these	DET
ihlr-27440	2	56	organizations	organization	NOUN
ihlr-27440	2	57	were	be	AUX
ihlr-27440	2	58	designed	design	VERB
ihlr-27440	2	59	to	to	PART
ihlr-27440	2	60	provide	provide	VERB
ihlr-27440	2	61	basic	basic	ADJ
ihlr-27440	2	62	services	service	NOUN
ihlr-27440	2	63	to	to	ADP
ihlr-27440	2	64	the	the	DET
ihlr-27440	2	65	public	public	NOUN
ihlr-27440	2	66	at	at	ADP
ihlr-27440	2	67	large	large	ADJ
ihlr-27440	2	68	,	,	PUNCT
ihlr-27440	2	69	and	and	CCONJ
ihlr-27440	2	70	it	it	PRON
ihlr-27440	2	71	is	be	AUX
ihlr-27440	2	72	suggested	suggest	VERB
ihlr-27440	2	73	that	that	SCONJ
ihlr-27440	2	74	their	their	PRON
ihlr-27440	2	75	wide	wide	ADJ
ihlr-27440	2	76	popularity	popularity	NOUN
ihlr-27440	2	77	may	may	AUX
ihlr-27440	2	78	have	have	AUX
ihlr-27440	2	79	been	be	AUX
ihlr-27440	2	80	spurred	spur	VERB
ihlr-27440	2	81	by	by	ADP
ihlr-27440	2	82	early	early	ADJ
ihlr-27440	2	83	americans	americans	PROPN
ihlr-27440	2	84	’	’	PART
ihlr-27440	2	85	desires	desire	NOUN
ihlr-27440	2	86	to	to	PART
ihlr-27440	2	87	see	see	VERB
ihlr-27440	2	88	private	private	ADJ
ihlr-27440	2	89	efforts	effort	NOUN
ihlr-27440	2	90	prevail	prevail	VERB
ihlr-27440	2	91	over	over	ADP
ihlr-27440	2	92	that	that	PRON
ihlr-27440	2	93	of	of	ADP
ihlr-27440	2	94	the	the	DET
ihlr-27440	2	95	government	government	NOUN
ihlr-27440	2	96	,	,	PUNCT
ihlr-27440	2	97	out	out	ADP
ihlr-27440	2	98	of	of	ADP
ihlr-27440	2	99	a	a	DET
ihlr-27440	2	100	general	general	ADJ
ihlr-27440	2	101	fear	fear	NOUN
ihlr-27440	2	102	of	of	ADP
ihlr-27440	2	103	returning	return	VERB
ihlr-27440	2	104	to	to	ADP
ihlr-27440	2	105	monarchial	monarchial	ADJ
ihlr-27440	2	106	rule.3	rule.3	NOUN
ihlr-27440	2	107	in	in	ADP
ihlr-27440	2	108	turn	turn	NOUN
ihlr-27440	2	109	,	,	PUNCT
ihlr-27440	2	110	charitable	charitable	ADJ
ihlr-27440	2	111	organizations	organization	NOUN
ihlr-27440	2	112	were	be	AUX
ihlr-27440	2	113	likely	likely	ADV
ihlr-27440	2	114	able	able	ADJ
ihlr-27440	2	115	to	to	PART
ihlr-27440	2	116	shoulder	shoulder	VERB
ihlr-27440	2	117	the	the	DET
ihlr-27440	2	118	heavy	heavy	ADJ
ihlr-27440	2	119	load	load	NOUN
ihlr-27440	2	120	of	of	ADP
ihlr-27440	2	121	social	social	ADJ
ihlr-27440	2	122	welfare	welfare	NOUN
ihlr-27440	2	123	that	that	PRON
ihlr-27440	2	124	our	our	PRON
ihlr-27440	2	125	newly	newly	ADV
ihlr-27440	2	126	founded	found	VERB
ihlr-27440	2	127	government	government	NOUN
ihlr-27440	2	128	could	could	AUX
ihlr-27440	2	129	not.4	not.4	PROPN
ihlr-27440	2	130	in	in	ADP
ihlr-27440	2	131	recognition	recognition	NOUN
ihlr-27440	2	132	of	of	ADP
ihlr-27440	2	133	how	how	SCONJ
ihlr-27440	2	134	vital	vital	ADJ
ihlr-27440	2	135	these	these	DET
ihlr-27440	2	136	organizations	organization	NOUN
ihlr-27440	2	137	have	have	AUX
ihlr-27440	2	138	been	be	AUX
ihlr-27440	2	139	and	and	CCONJ
ihlr-27440	2	140	will	will	AUX
ihlr-27440	2	141	continue	continue	VERB
ihlr-27440	2	142	to	to	PART
ihlr-27440	2	143	be	be	AUX
ihlr-27440	2	144	in	in	ADP
ihlr-27440	2	145	the	the	DET
ihlr-27440	2	146	future	future	NOUN
ihlr-27440	2	147	,	,	PUNCT
ihlr-27440	2	148	the	the	DET
ihlr-27440	2	149	federal	federal	ADJ
ihlr-27440	2	150	government	government	NOUN
ihlr-27440	2	151	allows	allow	VERB
ihlr-27440	2	152	for	for	ADP
ihlr-27440	2	153	qualifying	qualify	VERB
ihlr-27440	2	154	organizations	organization	NOUN
ihlr-27440	2	155	to	to	PART
ihlr-27440	2	156	receive	receive	VERB
ihlr-27440	2	157	exemption	exemption	NOUN
ihlr-27440	2	158	from	from	ADP
ihlr-27440	2	159	federal	federal	ADJ
ihlr-27440	2	160	income	income	NOUN
ihlr-27440	2	161	taxation	taxation	NOUN
ihlr-27440	2	162	,	,	PUNCT
ihlr-27440	2	163	and	and	CCONJ
ihlr-27440	2	164	this	this	DET
ihlr-27440	2	165	practice	practice	NOUN
ihlr-27440	2	166	has	have	AUX
ihlr-27440	2	167	generally	generally	ADV
ihlr-27440	2	168	been	be	AUX
ihlr-27440	2	169	followed	follow	VERB
ihlr-27440	2	170	by	by	ADP
ihlr-27440	2	171	the	the	DET
ihlr-27440	2	172	states.5	states.5	PROPN
ihlr-27440	2	173	section	section	NOUN
ihlr-27440	2	174	501(c)(3	501(c)(3	NOUN
ihlr-27440	2	175	)	)	PUNCT
ihlr-27440	2	176	of	of	ADP
ihlr-27440	2	177	the	the	DET
ihlr-27440	2	178	internal	internal	PROPN
ihlr-27440	2	179	revenue	revenue	NOUN
ihlr-27440	2	180	code	code	NOUN
ihlr-27440	2	181	provides	provide	VERB
ihlr-27440	2	182	,	,	PUNCT
ihlr-27440	2	183	in	in	ADP
ihlr-27440	2	184	part	part	NOUN
ihlr-27440	2	185	,	,	PUNCT
ihlr-27440	2	186	that	that	SCONJ
ihlr-27440	2	187	a	a	DET
ihlr-27440	2	188	corporation	corporation	NOUN
ihlr-27440	2	189	“	"	PUNCT
ihlr-27440	2	190	organized	organize	VERB
ihlr-27440	2	191	and	and	CCONJ
ihlr-27440	2	192	operated	operate	VERB
ihlr-27440	2	193	exclusively	exclusively	ADV
ihlr-27440	2	194	for	for	ADP
ihlr-27440	2	195	religious	religious	ADJ
ihlr-27440	2	196	,	,	PUNCT
ihlr-27440	2	197	charitable	charitable	ADJ
ihlr-27440	2	198	,	,	PUNCT
ihlr-27440	2	199	scientific	scientific	ADJ
ihlr-27440	2	200	,	,	PUNCT
ihlr-27440	2	201	testing	testing	NOUN
ihlr-27440	2	202	for	for	ADP
ihlr-27440	2	203	public	public	ADJ
ihlr-27440	2	204	safety	safety	NOUN
ihlr-27440	2	205	,	,	PUNCT
ihlr-27440	2	206	literary	literary	ADJ
ihlr-27440	2	207	,	,	PUNCT
ihlr-27440	2	208	or	or	CCONJ
ihlr-27440	2	209	educational	educational	ADJ
ihlr-27440	2	210	purposes	purpose	NOUN
ihlr-27440	2	211	.	.	PUNCT
ihlr-27440	2	212	.	.	PUNCT
ihlr-27440	2	213	.	.	PUNCT
ihlr-27440	2	214	”	"	PUNCT
ihlr-27440	3	1	is	be	AUX
ihlr-27440	3	2	entitled	entitle	VERB
ihlr-27440	3	3	to	to	PART
ihlr-27440	3	4	receive	receive	VERB
ihlr-27440	3	5	exemption	exemption	NOUN
ihlr-27440	3	6	from	from	ADP
ihlr-27440	3	7	federal	federal	ADJ
ihlr-27440	3	8	income	income	NOUN
ihlr-27440	3	9	taxation	taxation	NOUN
ihlr-27440	3	10	,	,	PUNCT
ihlr-27440	3	11	provided	provide	VERB
ihlr-27440	3	12	that	that	SCONJ
ihlr-27440	3	13	the	the	DET
ihlr-27440	3	14	statutory	statutory	ADJ
ihlr-27440	3	15	requirements	requirement	NOUN
ihlr-27440	3	16	and	and	CCONJ
ihlr-27440	3	17	forms	form	NOUN
ihlr-27440	3	18	are	be	AUX
ihlr-27440	3	19	properly	properly	ADV
ihlr-27440	3	20	completed	complete	VERB
ihlr-27440	3	21	and	and	CCONJ
ihlr-27440	3	22	submitted.6	submitted.6	NOUN
ihlr-27440	3	23	hospitals	hospital	NOUN
ihlr-27440	3	24	which	which	PRON
ihlr-27440	3	25	organize	organize	VERB
ihlr-27440	3	26	as	as	ADP
ihlr-27440	3	27	a	a	DET
ihlr-27440	3	28	charitable	charitable	ADJ
ihlr-27440	3	29	organization	organization	NOUN
ihlr-27440	3	30	under	under	ADP
ihlr-27440	3	31	section	section	NOUN
ihlr-27440	3	32	501(c)(3	501(c)(3	NOUN
ihlr-27440	3	33	)	)	PUNCT
ihlr-27440	3	34	must	must	AUX
ihlr-27440	3	35	satisfy	satisfy	VERB
ihlr-27440	3	36	several	several	ADJ
ihlr-27440	3	37	statutory	statutory	ADJ
ihlr-27440	3	38	and	and	CCONJ
ihlr-27440	3	39	regulatory	regulatory	ADJ
ihlr-27440	3	40	requirements	requirement	NOUN
ihlr-27440	3	41	to	to	PART
ihlr-27440	3	42	receive	receive	VERB
ihlr-27440	3	43	exemption	exemption	NOUN
ihlr-27440	3	44	from	from	ADP
ihlr-27440	3	45	federal	federal	ADJ
ihlr-27440	3	46	income	income	NOUN
ihlr-27440	3	47	taxation.7	taxation.7	PROPN
ihlr-27440	3	48	however	however	ADV
ihlr-27440	3	49	,	,	PUNCT
ihlr-27440	3	50	exemption	exemption	NOUN
ihlr-27440	3	51	from	from	ADP
ihlr-27440	3	52	state	state	NOUN
ihlr-27440	3	53	sales	sale	NOUN
ihlr-27440	3	54	taxation	taxation	NOUN
ihlr-27440	3	55	varies	vary	VERB
ihlr-27440	3	56	from	from	ADP
ihlr-27440	3	57	state	state	NOUN
ihlr-27440	3	58	to	to	ADP
ihlr-27440	3	59	state	state	NOUN
ihlr-27440	3	60	and	and	CCONJ
ihlr-27440	3	61	depends	depend	VERB
ihlr-27440	3	62	largely	largely	ADV
ihlr-27440	3	63	on	on	ADP
ihlr-27440	3	64	whether	whether	SCONJ
ihlr-27440	3	65	the	the	DET
ihlr-27440	3	66	hospital	hospital	NOUN
ihlr-27440	3	67	is	be	AUX
ihlr-27440	3	68	organized	organize	VERB
ihlr-27440	3	69	as	as	ADP
ihlr-27440	3	70	a	a	DET
ihlr-27440	3	71	501(c)(3	501(c)(3	NUM
ihlr-27440	3	72	)	)	PUNCT
ihlr-27440	3	73	entity	entity	NOUN
ihlr-27440	3	74	.	.	PUNCT
ihlr-27440	4	1	first	first	ADV
ihlr-27440	4	2	,	,	PUNCT
ihlr-27440	4	3	charitable	charitable	ADJ
ihlr-27440	4	4	hospitals	hospital	NOUN
ihlr-27440	4	5	must	must	AUX
ihlr-27440	4	6	satisfy	satisfy	VERB
ihlr-27440	4	7	the	the	DET
ihlr-27440	4	8	organizational	organizational	ADJ
ihlr-27440	4	9	and	and	CCONJ
ihlr-27440	4	10	operational	operational	ADJ
ihlr-27440	4	11	tests	test	NOUN
ihlr-27440	4	12	*	*	PUNCT
ihlr-27440	4	13	j.d	j.d	PROPN
ihlr-27440	4	14	.	.	PROPN
ihlr-27440	4	15	candidate	candidate	NOUN
ihlr-27440	4	16	,	,	PUNCT
ihlr-27440	4	17	2023	2023	NUM
ihlr-27440	4	18	,	,	PUNCT
ihlr-27440	4	19	indiana	indiana	PROPN
ihlr-27440	4	20	university	university	PROPN
ihlr-27440	4	21	–	–	PUNCT
ihlr-27440	4	22	robert	robert	PROPN
ihlr-27440	4	23	h.	h.	PROPN
ihlr-27440	4	24	mckinney	mckinney	PROPN
ihlr-27440	4	25	school	school	PROPN
ihlr-27440	4	26	of	of	ADP
ihlr-27440	4	27	law	law	NOUN
ihlr-27440	4	28	;	;	PUNCT
ihlr-27440	4	29	b.s	b.s	PROPN
ihlr-27440	4	30	.	.	PROPN
ihlr-27440	4	31	political	political	ADJ
ihlr-27440	4	32	science	science	NOUN
ihlr-27440	4	33	,	,	PUNCT
ihlr-27440	4	34	2018	2018	NUM
ihlr-27440	4	35	,	,	PUNCT
ihlr-27440	4	36	franklin	franklin	PROPN
ihlr-27440	4	37	college	college	PROPN
ihlr-27440	4	38	.	.	PUNCT
ihlr-27440	5	1	1	1	X
ihlr-27440	5	2	.	.	X
ihlr-27440	5	3	paul	paul	PROPN
ihlr-27440	5	4	arnsberger	arnsberger	PROPN
ihlr-27440	5	5	et	et	PROPN
ihlr-27440	5	6	al	al	PROPN
ihlr-27440	5	7	.	.	PROPN
ihlr-27440	5	8	,	,	PUNCT
ihlr-27440	5	9	a	a	DET
ihlr-27440	5	10	history	history	NOUN
ihlr-27440	5	11	of	of	ADP
ihlr-27440	5	12	the	the	DET
ihlr-27440	5	13	tax	tax	NOUN
ihlr-27440	5	14	-	-	PUNCT
ihlr-27440	5	15	exempt	exempt	ADJ
ihlr-27440	5	16	sector	sector	NOUN
ihlr-27440	5	17	:	:	PUNCT
ihlr-27440	5	18	an	an	DET
ihlr-27440	5	19	soi	soi	ADJ
ihlr-27440	5	20	perspective	perspective	NOUN
ihlr-27440	5	21	,	,	PUNCT
ihlr-27440	5	22	stat	stat	PROPN
ihlr-27440	5	23	.	.	PUNCT
ihlr-27440	6	1	income	income	PROPN
ihlr-27440	6	2	bull.105	bull.105	PROPN
ihlr-27440	6	3	,	,	PUNCT
ihlr-27440	6	4	105	105	NUM
ihlr-27440	6	5	(	(	PUNCT
ihlr-27440	6	6	2008	2008	NUM
ihlr-27440	6	7	)	)	PUNCT
ihlr-27440	6	8	,	,	PUNCT
ihlr-27440	6	9	https://www.irs.gov/pub/irs-soi/tehistory.pdf	https://www.irs.gov/pub/irs-soi/tehistory.pdf	PROPN
ihlr-27440	7	1	[	[	X
ihlr-27440	7	2	https://perma	https://perma	X
ihlr-27440	7	3	.	.	PUNCT
ihlr-27440	7	4	cc	cc	NOUN
ihlr-27440	7	5	/	/	SYM
ihlr-27440	7	6	pqy6	pqy6	NOUN
ihlr-27440	7	7	-	-	PUNCT
ihlr-27440	7	8	ztya	ztya	PROPN
ihlr-27440	7	9	]	]	PUNCT
ihlr-27440	7	10	.	.	PUNCT
ihlr-27440	8	1	2	2	X
ihlr-27440	8	2	.	.	X
ihlr-27440	9	1	i	i	PRON
ihlr-27440	9	2	d.	d.	PROPN
ihlr-27440	9	3	3	3	X
ihlr-27440	9	4	.	.	PUNCT
ihlr-27440	10	1	i	i	PRON
ihlr-27440	10	2	d.	d.	PROPN
ihlr-27440	10	3	4	4	NUM
ihlr-27440	10	4	.	.	PUNCT
ihlr-27440	11	1	i	i	PRON
ihlr-27440	11	2	d.	d.	PROPN
ihlr-27440	11	3	5	5	NUM
ihlr-27440	11	4	.	.	PUNCT
ihlr-27440	12	1	i	i	PRON
ihlr-27440	12	2	d.	d.	PROPN
ihlr-27440	12	3	6	6	NUM
ihlr-27440	12	4	.	.	PUNCT
ihlr-27440	12	5	i.r.c	i.r.c	NOUN
ihlr-27440	12	6	.	.	PUNCT
ihlr-27440	13	1	§	§	PROPN
ihlr-27440	13	2	501(c)(3	501(c)(3	NUM
ihlr-27440	13	3	)	)	PUNCT
ihlr-27440	13	4	.	.	PUNCT
ihlr-27440	14	1	7	7	X
ihlr-27440	14	2	.	.	X
ihlr-27440	14	3	charitable	charitable	ADJ
ihlr-27440	14	4	hospitals	hospital	NOUN
ihlr-27440	14	5	general	general	ADJ
ihlr-27440	14	6	requirements	requirement	NOUN
ihlr-27440	14	7	for	for	ADP
ihlr-27440	14	8	tax	tax	NOUN
ihlr-27440	14	9	-	-	PUNCT
ihlr-27440	14	10	exemption	exemption	NOUN
ihlr-27440	14	11	under	under	ADP
ihlr-27440	14	12	section	section	NOUN
ihlr-27440	14	13	501(c)(3	501(c)(3	NOUN
ihlr-27440	14	14	)	)	PUNCT
ihlr-27440	14	15	,	,	PUNCT
ihlr-27440	14	16	internal	internal	ADJ
ihlr-27440	14	17	revenue	revenue	NOUN
ihlr-27440	14	18	serv	serv	X
ihlr-27440	14	19	.	.	PUNCT
ihlr-27440	14	20	,	,	PUNCT
ihlr-27440	14	21	https://www.irs.gov/charities-non-profits/charitablehospitals-general-requirements-for-tax-exemption-under-section-501c3	https://www.irs.gov/charities-non-profits/charitablehospitals-general-requirements-for-tax-exemption-under-section-501c3	PROPN
ihlr-27440	15	1	[	[	X
ihlr-27440	15	2	https://perma.cc/e8sc3f4	https://perma.cc/e8sc3f4	X
ihlr-27440	15	3	t	t	X
ihlr-27440	15	4	]	]	X
ihlr-27440	15	5	(	(	PUNCT
ihlr-27440	15	6	last	last	ADJ
ihlr-27440	15	7	updated	update	VERB
ihlr-27440	15	8	aug	aug	PROPN
ihlr-27440	15	9	.	.	PROPN
ihlr-27440	15	10	3	3	NUM
ihlr-27440	15	11	,	,	PUNCT
ihlr-27440	15	12	2021	2021	NUM
ihlr-27440	15	13	)	)	PUNCT
ihlr-27440	15	14	.	.	PUNCT
ihlr-27440	16	1	386	386	NUM
ihlr-27440	16	2	indiana	indiana	PROPN
ihlr-27440	16	3	health	health	PROPN
ihlr-27440	16	4	law	law	NOUN
ihlr-27440	16	5	review	review	NOUN
ihlr-27440	16	6	[	[	X
ihlr-27440	16	7	vol	vol	NOUN
ihlr-27440	16	8	.	.	PUNCT
ihlr-27440	16	9	20:385	20:385	NUM
ihlr-27440	16	10	under	under	ADP
ihlr-27440	16	11	section	section	NOUN
ihlr-27440	16	12	501(c)(3	501(c)(3	NOUN
ihlr-27440	16	13	)	)	PUNCT
ihlr-27440	16	14	.	.	PUNCT
ihlr-27440	17	1	these	these	DET
ihlr-27440	17	2	tests	test	NOUN
ihlr-27440	17	3	generally	generally	ADV
ihlr-27440	17	4	require	require	VERB
ihlr-27440	17	5	the	the	DET
ihlr-27440	17	6	charitable	charitable	ADJ
ihlr-27440	17	7	hospitals	hospital	NOUN
ihlr-27440	17	8	to	to	PART
ihlr-27440	17	9	be	be	AUX
ihlr-27440	17	10	organized	organize	VERB
ihlr-27440	17	11	exclusively	exclusively	ADV
ihlr-27440	17	12	for	for	SCONJ
ihlr-27440	17	13	one	one	NUM
ihlr-27440	17	14	or	or	CCONJ
ihlr-27440	17	15	more	more	ADV
ihlr-27440	17	16	exempt	exempt	ADJ
ihlr-27440	17	17	purposes	purpose	NOUN
ihlr-27440	17	18	demonstrated	demonstrate	VERB
ihlr-27440	17	19	by	by	ADP
ihlr-27440	17	20	the	the	DET
ihlr-27440	17	21	hospital	hospital	NOUN
ihlr-27440	17	22	’s	’s	PART
ihlr-27440	17	23	organizational	organizational	ADJ
ihlr-27440	17	24	documentsand	documentsand	NOUN
ihlr-27440	17	25	operate	operate	VERB
ihlr-27440	17	26	exclusively	exclusively	ADV
ihlr-27440	17	27	for	for	ADP
ihlr-27440	17	28	that	that	DET
ihlr-27440	17	29	exempt	exempt	ADJ
ihlr-27440	17	30	purpose	purpose	NOUN
ihlr-27440	17	31	and	and	CCONJ
ihlr-27440	17	32	“	"	PUNCT
ihlr-27440	17	33	engage	engage	VERB
ihlr-27440	17	34	[	[	X
ihlr-27440	17	35	]	]	X
ihlr-27440	17	36	primarily	primarily	ADV
ihlr-27440	17	37	in	in	ADP
ihlr-27440	17	38	activities	activity	NOUN
ihlr-27440	17	39	that	that	PRON
ihlr-27440	17	40	accomplish	accomplish	VERB
ihlr-27440	17	41	one	one	NUM
ihlr-27440	17	42	or	or	CCONJ
ihlr-27440	17	43	more	more	ADV
ihlr-27440	17	44	exempt	exempt	ADJ
ihlr-27440	17	45	purposes	purpose	NOUN
ihlr-27440	17	46	as	as	SCONJ
ihlr-27440	17	47	specified	specify	VERB
ihlr-27440	17	48	in	in	ADP
ihlr-27440	17	49	section	section	NOUN
ihlr-27440	17	50	501(c)(3).”8	501(c)(3).”8	NOUN
ihlr-27440	17	51	demonstration	demonstration	NOUN
ihlr-27440	17	52	of	of	ADP
ihlr-27440	17	53	such	such	ADJ
ihlr-27440	17	54	operation	operation	NOUN
ihlr-27440	17	55	is	be	AUX
ihlr-27440	17	56	not	not	PART
ihlr-27440	17	57	sufficiently	sufficiently	ADV
ihlr-27440	17	58	shown	show	VERB
ihlr-27440	17	59	by	by	ADP
ihlr-27440	17	60	merely	merely	ADV
ihlr-27440	17	61	stating	state	VERB
ihlr-27440	17	62	that	that	SCONJ
ihlr-27440	17	63	the	the	DET
ihlr-27440	17	64	operation	operation	NOUN
ihlr-27440	17	65	of	of	ADP
ihlr-27440	17	66	the	the	DET
ihlr-27440	17	67	hospital	hospital	NOUN
ihlr-27440	17	68	is	be	AUX
ihlr-27440	17	69	exclusively	exclusively	ADV
ihlr-27440	17	70	to	to	PART
ihlr-27440	17	71	promote	promote	VERB
ihlr-27440	17	72	health.9	health.9	PROPN
ihlr-27440	17	73	rather	rather	ADV
ihlr-27440	17	74	,	,	PUNCT
ihlr-27440	17	75	the	the	DET
ihlr-27440	17	76	hospital	hospital	NOUN
ihlr-27440	17	77	must	must	AUX
ihlr-27440	17	78	also	also	ADV
ihlr-27440	17	79	show	show	VERB
ihlr-27440	17	80	that	that	SCONJ
ihlr-27440	17	81	it	it	PRON
ihlr-27440	17	82	operates	operate	VERB
ihlr-27440	17	83	to	to	PART
ihlr-27440	17	84	“	"	PUNCT
ihlr-27440	17	85	promote	promote	VERB
ihlr-27440	17	86	the	the	DET
ihlr-27440	17	87	health	health	NOUN
ihlr-27440	17	88	of	of	ADP
ihlr-27440	17	89	a	a	DET
ihlr-27440	17	90	class	class	NOUN
ihlr-27440	17	91	of	of	ADP
ihlr-27440	17	92	persons	person	NOUN
ihlr-27440	17	93	that	that	PRON
ihlr-27440	17	94	is	be	AUX
ihlr-27440	17	95	broad	broad	ADJ
ihlr-27440	17	96	enough	enough	ADV
ihlr-27440	17	97	to	to	PART
ihlr-27440	17	98	benefit	benefit	VERB
ihlr-27440	17	99	the	the	DET
ihlr-27440	17	100	community	community	NOUN
ihlr-27440	17	101	,	,	PUNCT
ihlr-27440	17	102	”	"	PUNCT
ihlr-27440	17	103	known	know	VERB
ihlr-27440	17	104	as	as	SCONJ
ihlr-27440	17	105	the	the	DET
ihlr-27440	17	106	community	community	NOUN
ihlr-27440	17	107	benefits	benefit	VERB
ihlr-27440	17	108	standard	standard	NOUN
ihlr-27440	17	109	articulated	articulate	VERB
ihlr-27440	17	110	in	in	ADP
ihlr-27440	17	111	revenue	revenue	NOUN
ihlr-27440	17	112	ruling	rule	VERB
ihlr-27440	17	113	69	69	NUM
ihlr-27440	17	114	-	-	SYM
ihlr-27440	17	115	545	545	NUM
ihlr-27440	17	116	,	,	PUNCT
ihlr-27440	17	117	1969	1969	NUM
ihlr-27440	17	118	-	-	SYM
ihlr-27440	17	119	2	2	NUM
ihlr-27440	17	120	c.b	c.b	PROPN
ihlr-27440	17	121	.	.	PROPN
ihlr-27440	17	122	117.10	117.10	NUM
ihlr-27440	18	1	these	these	DET
ihlr-27440	18	2	requirements	requirement	NOUN
ihlr-27440	18	3	are	be	AUX
ihlr-27440	18	4	in	in	ADP
ihlr-27440	18	5	addition	addition	NOUN
ihlr-27440	18	6	to	to	ADP
ihlr-27440	18	7	those	those	PRON
ihlr-27440	18	8	placed	place	VERB
ihlr-27440	18	9	on	on	ADP
ihlr-27440	18	10	hospitals	hospital	NOUN
ihlr-27440	18	11	under	under	ADP
ihlr-27440	18	12	section	section	NOUN
ihlr-27440	18	13	501(r	501(r	PROPN
ihlr-27440	18	14	)	)	PUNCT
ihlr-27440	18	15	,	,	PUNCT
ihlr-27440	18	16	and	and	CCONJ
ihlr-27440	18	17	only	only	ADV
ihlr-27440	18	18	when	when	SCONJ
ihlr-27440	18	19	all	all	DET
ihlr-27440	18	20	statutory	statutory	ADJ
ihlr-27440	18	21	and	and	CCONJ
ihlr-27440	18	22	regulatory	regulatory	ADJ
ihlr-27440	18	23	requirements	requirement	NOUN
ihlr-27440	18	24	are	be	AUX
ihlr-27440	18	25	satisfied	satisfied	ADJ
ihlr-27440	18	26	will	will	AUX
ihlr-27440	18	27	a	a	DET
ihlr-27440	18	28	charitable	charitable	ADJ
ihlr-27440	18	29	hospital	hospital	NOUN
ihlr-27440	18	30	be	be	AUX
ihlr-27440	18	31	permitted	permit	VERB
ihlr-27440	18	32	to	to	PART
ihlr-27440	18	33	receive	receive	VERB
ihlr-27440	18	34	exemption	exemption	NOUN
ihlr-27440	18	35	from	from	ADP
ihlr-27440	18	36	federal	federal	ADJ
ihlr-27440	18	37	income	income	NOUN
ihlr-27440	18	38	taxation.11	taxation.11	NOUN
ihlr-27440	18	39	at	at	ADP
ihlr-27440	18	40	the	the	DET
ihlr-27440	18	41	state	state	NOUN
ihlr-27440	18	42	level	level	NOUN
ihlr-27440	18	43	,	,	PUNCT
ihlr-27440	18	44	a	a	DET
ihlr-27440	18	45	corporation	corporation	NOUN
ihlr-27440	18	46	’s	’s	PART
ihlr-27440	18	47	exemption	exemption	NOUN
ihlr-27440	18	48	status	status	NOUN
ihlr-27440	18	49	from	from	ADP
ihlr-27440	18	50	federal	federal	ADJ
ihlr-27440	18	51	income	income	NOUN
ihlr-27440	18	52	taxation	taxation	NOUN
ihlr-27440	18	53	can	can	AUX
ihlr-27440	18	54	generally	generally	ADV
ihlr-27440	18	55	be	be	AUX
ihlr-27440	18	56	relied	rely	VERB
ihlr-27440	18	57	on	on	ADP
ihlr-27440	18	58	to	to	PART
ihlr-27440	18	59	garner	garner	VERB
ihlr-27440	18	60	exemption	exemption	NOUN
ihlr-27440	18	61	from	from	ADP
ihlr-27440	18	62	income	income	NOUN
ihlr-27440	18	63	taxation.12	taxation.12	NOUN
ihlr-27440	18	64	a	a	DET
ihlr-27440	18	65	similar	similar	ADJ
ihlr-27440	18	66	reliance	reliance	NOUN
ihlr-27440	18	67	is	be	AUX
ihlr-27440	18	68	generally	generally	ADV
ihlr-27440	18	69	acceptable	acceptable	ADJ
ihlr-27440	18	70	to	to	PART
ihlr-27440	18	71	also	also	ADV
ihlr-27440	18	72	receive	receive	VERB
ihlr-27440	18	73	exemption	exemption	NOUN
ihlr-27440	18	74	from	from	ADP
ihlr-27440	18	75	state	state	NOUN
ihlr-27440	18	76	sales	sale	NOUN
ihlr-27440	19	1	tax.13	tax.13	PRON
ihlr-27440	19	2	therefore	therefore	ADV
ihlr-27440	19	3	,	,	PUNCT
ihlr-27440	19	4	proof	proof	NOUN
ihlr-27440	19	5	of	of	ADP
ihlr-27440	19	6	federal	federal	ADJ
ihlr-27440	19	7	income	income	NOUN
ihlr-27440	19	8	tax	tax	NOUN
ihlr-27440	19	9	exemption	exemption	NOUN
ihlr-27440	19	10	status	status	NOUN
ihlr-27440	19	11	stemming	stem	VERB
ihlr-27440	19	12	from	from	ADP
ihlr-27440	19	13	the	the	DET
ihlr-27440	19	14	hospital	hospital	NOUN
ihlr-27440	19	15	’s	’s	PART
ihlr-27440	19	16	classification	classification	NOUN
ihlr-27440	19	17	as	as	ADP
ihlr-27440	19	18	a	a	DET
ihlr-27440	19	19	charitable	charitable	ADJ
ihlr-27440	19	20	corporation	corporation	NOUN
ihlr-27440	19	21	under	under	ADP
ihlr-27440	19	22	section	section	NOUN
ihlr-27440	19	23	501(c)(3	501(c)(3	NOUN
ihlr-27440	19	24	)	)	PUNCT
ihlr-27440	19	25	is	be	AUX
ihlr-27440	19	26	generally	generally	ADV
ihlr-27440	19	27	all	all	PRON
ihlr-27440	19	28	that	that	PRON
ihlr-27440	19	29	is	be	AUX
ihlr-27440	19	30	required	require	VERB
ihlr-27440	19	31	for	for	ADP
ihlr-27440	19	32	a	a	DET
ihlr-27440	19	33	hospital	hospital	NOUN
ihlr-27440	19	34	to	to	PART
ihlr-27440	19	35	receive	receive	VERB
ihlr-27440	19	36	exemption	exemption	NOUN
ihlr-27440	19	37	from	from	ADP
ihlr-27440	19	38	state	state	NOUN
ihlr-27440	19	39	income	income	NOUN
ihlr-27440	19	40	and	and	CCONJ
ihlr-27440	19	41	sales	sale	NOUN
ihlr-27440	19	42	tax	tax	NOUN
ihlr-27440	19	43	.	.	PUNCT
ihlr-27440	20	1	however	however	ADV
ihlr-27440	20	2	,	,	PUNCT
ihlr-27440	20	3	reliance	reliance	NOUN
ihlr-27440	20	4	on	on	ADP
ihlr-27440	20	5	section	section	NOUN
ihlr-27440	20	6	501(c)(3	501(c)(3	NUM
ihlr-27440	20	7	)	)	PUNCT
ihlr-27440	20	8	exemption	exemption	NOUN
ihlr-27440	20	9	status	status	NOUN
ihlr-27440	20	10	alone	alone	ADV
ihlr-27440	20	11	may	may	AUX
ihlr-27440	20	12	not	not	PART
ihlr-27440	20	13	be	be	AUX
ihlr-27440	20	14	sufficient	sufficient	ADJ
ihlr-27440	20	15	to	to	PART
ihlr-27440	20	16	warrant	warrant	VERB
ihlr-27440	20	17	state	state	NOUN
ihlr-27440	20	18	and	and	CCONJ
ihlr-27440	20	19	local	local	ADJ
ihlr-27440	20	20	property	property	NOUN
ihlr-27440	20	21	tax	tax	NOUN
ihlr-27440	20	22	exemption	exemption	NOUN
ihlr-27440	20	23	for	for	ADP
ihlr-27440	20	24	a	a	DET
ihlr-27440	20	25	hospital	hospital	NOUN
ihlr-27440	20	26	,	,	PUNCT
ihlr-27440	20	27	especially	especially	ADV
ihlr-27440	20	28	as	as	SCONJ
ihlr-27440	20	29	applied	apply	VERB
ihlr-27440	20	30	to	to	ADP
ihlr-27440	20	31	any	any	DET
ihlr-27440	20	32	additional	additional	ADJ
ihlr-27440	20	33	property	property	NOUN
ihlr-27440	20	34	that	that	PRON
ihlr-27440	20	35	it	it	PRON
ihlr-27440	20	36	owns	own	VERB
ihlr-27440	20	37	outside	outside	ADP
ihlr-27440	20	38	of	of	ADP
ihlr-27440	20	39	the	the	DET
ihlr-27440	20	40	main	main	ADJ
ihlr-27440	20	41	facility	facility	NOUN
ihlr-27440	20	42	campus	campus	NOUN
ihlr-27440	20	43	.	.	PUNCT
ihlr-27440	21	1	therefore	therefore	ADV
ihlr-27440	21	2	,	,	PUNCT
ihlr-27440	21	3	understanding	understand	VERB
ihlr-27440	21	4	whether	whether	SCONJ
ihlr-27440	21	5	an	an	DET
ihlr-27440	21	6	exempt	exempt	ADJ
ihlr-27440	21	7	hospital	hospital	NOUN
ihlr-27440	21	8	,	,	PUNCT
ihlr-27440	21	9	and	and	CCONJ
ihlr-27440	21	10	its	its	PRON
ihlr-27440	21	11	additional	additional	ADJ
ihlr-27440	21	12	property	property	NOUN
ihlr-27440	21	13	,	,	PUNCT
ihlr-27440	21	14	is	be	AUX
ihlr-27440	21	15	afforded	afford	VERB
ihlr-27440	21	16	exemption	exemption	NOUN
ihlr-27440	21	17	from	from	ADP
ihlr-27440	21	18	state	state	NOUN
ihlr-27440	21	19	and	and	CCONJ
ihlr-27440	21	20	local	local	ADJ
ihlr-27440	21	21	property	property	NOUN
ihlr-27440	21	22	taxation	taxation	NOUN
ihlr-27440	21	23	requires	require	VERB
ihlr-27440	21	24	referring	refer	VERB
ihlr-27440	21	25	to	to	ADP
ihlr-27440	21	26	state	state	NOUN
ihlr-27440	21	27	law	law	NOUN
ihlr-27440	21	28	,	,	PUNCT
ihlr-27440	21	29	specifically	specifically	ADV
ihlr-27440	21	30	the	the	DET
ihlr-27440	21	31	exemption	exemption	NOUN
ihlr-27440	21	32	statutes	statute	NOUN
ihlr-27440	21	33	in	in	ADP
ihlr-27440	21	34	indiana	indiana	PROPN
ihlr-27440	21	35	.	.	PUNCT
ihlr-27440	22	1	8	8	X
ihlr-27440	22	2	.	.	PUNCT
ihlr-27440	23	1	i	i	PRON
ihlr-27440	23	2	d.	d.	PROPN
ihlr-27440	23	3	9	9	NUM
ihlr-27440	23	4	.	.	PUNCT
ihlr-27440	24	1	i	i	PRON
ihlr-27440	24	2	d.	d.	PROPN
ihlr-27440	24	3	10	10	NUM
ihlr-27440	24	4	.	.	PUNCT
ihlr-27440	25	1	i	i	PRON
ihlr-27440	25	2	d.	d.	PROPN
ihlr-27440	25	3	;	;	PUNCT
ihlr-27440	25	4	see	see	VERB
ihlr-27440	25	5	rev	rev	PROPN
ihlr-27440	25	6	.	.	PROPN
ihlr-27440	25	7	rul	rul	PROPN
ihlr-27440	25	8	.	.	PUNCT
ihlr-27440	26	1	69	69	NUM
ihlr-27440	26	2	-	-	SYM
ihlr-27440	26	3	545	545	NUM
ihlr-27440	26	4	,	,	PUNCT
ihlr-27440	26	5	1969	1969	NUM
ihlr-27440	26	6	-	-	SYM
ihlr-27440	26	7	2	2	NUM
ihlr-27440	26	8	c.b	c.b	PROPN
ihlr-27440	26	9	.	.	PROPN
ihlr-27440	26	10	117	117	NUM
ihlr-27440	26	11	,	,	PUNCT
ihlr-27440	26	12	https://www.irs.gov/pub/irs-tege/rr69-545.pdf	https://www.irs.gov/pub/irs-tege/rr69-545.pdf	PRON
ihlr-27440	27	1	[	[	X
ihlr-27440	27	2	https://perma.cc/4fat-k6ge	https://perma.cc/4fat-k6ge	X
ihlr-27440	27	3	]	]	X
ihlr-27440	27	4	,	,	PUNCT
ihlr-27440	27	5	which	which	PRON
ihlr-27440	27	6	lays	lay	VERB
ihlr-27440	27	7	out	out	ADP
ihlr-27440	27	8	the	the	DET
ihlr-27440	27	9	six	six	NUM
ihlr-27440	27	10	requirements	requirement	NOUN
ihlr-27440	27	11	a	a	DET
ihlr-27440	27	12	hospital	hospital	NOUN
ihlr-27440	27	13	must	must	AUX
ihlr-27440	27	14	show	show	VERB
ihlr-27440	27	15	to	to	PART
ihlr-27440	27	16	suffice	suffice	VERB
ihlr-27440	27	17	the	the	DET
ihlr-27440	27	18	community	community	NOUN
ihlr-27440	27	19	benefit	benefit	NOUN
ihlr-27440	27	20	standard	standard	NOUN
ihlr-27440	27	21	.	.	PUNCT
ihlr-27440	28	1	11	11	NUM
ihlr-27440	28	2	.	.	X
ihlr-27440	29	1	see	see	VERB
ihlr-27440	29	2	i.r.c	i.r.c	NOUN
ihlr-27440	29	3	.	.	PUNCT
ihlr-27440	30	1	§	§	PROPN
ihlr-27440	30	2	501(r	501(r	PROPN
ihlr-27440	30	3	)	)	PUNCT
ihlr-27440	30	4	.	.	PUNCT
ihlr-27440	31	1	12	12	NUM
ihlr-27440	31	2	.	.	PUNCT
ihlr-27440	32	1	george	george	PROPN
ihlr-27440	32	2	e.	e.	PROPN
ihlr-27440	32	3	constantine	constantine	PROPN
ihlr-27440	32	4	et	et	PROPN
ihlr-27440	32	5	al	al	PROPN
ihlr-27440	32	6	.	.	PROPN
ihlr-27440	32	7	,	,	PUNCT
ihlr-27440	32	8	the	the	DET
ihlr-27440	32	9	difference	difference	NOUN
ihlr-27440	32	10	between	between	ADP
ihlr-27440	32	11	nonprofit	nonprofit	ADJ
ihlr-27440	32	12	and	and	CCONJ
ihlr-27440	32	13	tax	tax	NOUN
ihlr-27440	32	14	-	-	PUNCT
ihlr-27440	32	15	exempt	exempt	ADJ
ihlr-27440	32	16	status	status	NOUN
ihlr-27440	32	17	,	,	PUNCT
ihlr-27440	32	18	venable	venable	ADJ
ihlr-27440	32	19	(	(	PUNCT
ihlr-27440	32	20	1999	1999	NUM
ihlr-27440	32	21	)	)	PUNCT
ihlr-27440	32	22	,	,	PUNCT
ihlr-27440	32	23	https://www.venable.com/insights/publications/1999/10/the-difference-betweennonprofit-and-taxexempt-sta	https://www.venable.com/insights/publications/1999/10/the-difference-betweennonprofit-and-taxexempt-sta	PROPN
ihlr-27440	33	1	[	[	X
ihlr-27440	33	2	https://perma.cc/bp8y-xp4	https://perma.cc/bp8y-xp4	NOUN
ihlr-27440	33	3	m	m	NOUN
ihlr-27440	33	4	]	]	X
ihlr-27440	33	5	.	.	PUNCT
ihlr-27440	34	1	13	13	NUM
ihlr-27440	34	2	.	.	PUNCT
ihlr-27440	34	3	ron	ron	PROPN
ihlr-27440	34	4	barrett	barrett	PROPN
ihlr-27440	34	5	,	,	PUNCT
ihlr-27440	34	6	sales	sale	NOUN
ihlr-27440	34	7	and	and	CCONJ
ihlr-27440	34	8	use	use	VERB
ihlr-27440	34	9	tax	tax	NOUN
ihlr-27440	34	10	exemptions	exemption	NOUN
ihlr-27440	34	11	for	for	ADP
ihlr-27440	34	12	nonprofits	nonprofit	NOUN
ihlr-27440	34	13	,	,	PUNCT
ihlr-27440	34	14	cogencyglobal	cogencyglobal	ADJ
ihlr-27440	34	15	(	(	PUNCT
ihlr-27440	34	16	aug	aug	PROPN
ihlr-27440	34	17	.	.	PROPN
ihlr-27440	34	18	29	29	NUM
ihlr-27440	34	19	,	,	PUNCT
ihlr-27440	34	20	2019	2019	NUM
ihlr-27440	34	21	)	)	PUNCT
ihlr-27440	34	22	,	,	PUNCT
ihlr-27440	34	23	https://www.cogencyglobal.com/blog/sales-and-use-tax-exemptions-for-nonprofits	https://www.cogencyglobal.com/blog/sales-and-use-tax-exemptions-for-nonprofit	NOUN
ihlr-27440	35	1	[	[	X
ihlr-27440	35	2	https://perma.cc/s7l7-pebn	https://perma.cc/s7l7-pebn	X
ihlr-27440	35	3	]	]	PUNCT
ihlr-27440	35	4	(	(	PUNCT
ihlr-27440	35	5	“	"	PUNCT
ihlr-27440	35	6	the	the	DET
ihlr-27440	35	7	key	key	NOUN
ihlr-27440	35	8	to	to	ADP
ihlr-27440	35	9	earning	earn	VERB
ihlr-27440	35	10	a	a	DET
ihlr-27440	35	11	sales	sale	NOUN
ihlr-27440	35	12	tax	tax	NOUN
ihlr-27440	35	13	exemption	exemption	NOUN
ihlr-27440	35	14	is	be	AUX
ihlr-27440	35	15	being	be	AUX
ihlr-27440	35	16	designated	designate	VERB
ihlr-27440	35	17	a	a	DET
ihlr-27440	35	18	charitable	charitable	ADJ
ihlr-27440	35	19	,	,	PUNCT
ihlr-27440	35	20	tax	tax	NOUN
ihlr-27440	35	21	-	-	PUNCT
ihlr-27440	35	22	exempt	exempt	ADJ
ihlr-27440	35	23	501(c)(3	501(c)(3	NOUN
ihlr-27440	35	24	)	)	PUNCT
ihlr-27440	35	25	nonprofit	nonprofit	ADJ
ihlr-27440	35	26	organization	organization	NOUN
ihlr-27440	35	27	under	under	ADP
ihlr-27440	35	28	the	the	DET
ihlr-27440	35	29	internal	internal	ADJ
ihlr-27440	35	30	revenue	revenue	NOUN
ihlr-27440	35	31	code	code	NOUN
ihlr-27440	35	32	.	.	PUNCT
ihlr-27440	35	33	”	"	PUNCT
ihlr-27440	35	34	)	)	PUNCT
ihlr-27440	35	35	.	.	PUNCT
ihlr-27440	36	1	2023	2023	NUM
ihlr-27440	36	2	]	]	PUNCT
ihlr-27440	36	3	taxation	taxation	NOUN
ihlr-27440	36	4	and	and	CCONJ
ihlr-27440	36	5	telehealth	telehealth	ADJ
ihlr-27440	36	6	387	387	NUM
ihlr-27440	36	7	ii	ii	NOUN
ihlr-27440	36	8	.	.	PUNCT
ihlr-27440	37	1	the	the	DET
ihlr-27440	37	2	issue	issue	NOUN
ihlr-27440	37	3	a.	a.	NOUN
ihlr-27440	37	4	property	property	NOUN
ihlr-27440	37	5	tax	tax	NOUN
ihlr-27440	37	6	exemption	exemption	NOUN
ihlr-27440	37	7	status	status	NOUN
ihlr-27440	37	8	afforded	afford	VERB
ihlr-27440	37	9	to	to	ADP
ihlr-27440	37	10	a	a	DET
ihlr-27440	37	11	satellite	satellite	NOUN
ihlr-27440	37	12	telehealth	telehealth	ADJ
ihlr-27440	37	13	exclusive	exclusive	ADJ
ihlr-27440	37	14	facility	facility	NOUN
ihlr-27440	37	15	owned	own	VERB
ihlr-27440	37	16	by	by	ADP
ihlr-27440	37	17	a	a	DET
ihlr-27440	37	18	nonprofit	nonprofit	ADJ
ihlr-27440	37	19	hospital	hospital	NOUN
ihlr-27440	37	20	under	under	ADP
ihlr-27440	37	21	indiana	indiana	PROPN
ihlr-27440	37	22	law	law	PROPN
ihlr-27440	37	23	,	,	PUNCT
ihlr-27440	37	24	a	a	DET
ihlr-27440	37	25	nonprofit	nonprofit	ADJ
ihlr-27440	37	26	hospital	hospital	NOUN
ihlr-27440	37	27	may	may	AUX
ihlr-27440	37	28	receive	receive	VERB
ihlr-27440	37	29	tax	tax	NOUN
ihlr-27440	37	30	exemptions	exemption	NOUN
ihlr-27440	37	31	from	from	ADP
ihlr-27440	37	32	state	state	NOUN
ihlr-27440	37	33	income	income	NOUN
ihlr-27440	37	34	taxes	taxis	NOUN
ihlr-27440	37	35	and	and	CCONJ
ihlr-27440	37	36	sales	sale	NOUN
ihlr-27440	37	37	taxes.14	taxes.14	PROPN
ihlr-27440	37	38	moreover	moreover	ADV
ihlr-27440	37	39	,	,	PUNCT
ihlr-27440	37	40	nonprofit	nonprofit	ADJ
ihlr-27440	37	41	hospitals	hospital	NOUN
ihlr-27440	37	42	,	,	PUNCT
ihlr-27440	37	43	which	which	PRON
ihlr-27440	37	44	are	be	AUX
ihlr-27440	37	45	organized	organize	VERB
ihlr-27440	37	46	and	and	CCONJ
ihlr-27440	37	47	operated	operate	VERB
ihlr-27440	37	48	to	to	PART
ihlr-27440	37	49	“	"	PUNCT
ihlr-27440	37	50	relieve	relieve	VERB
ihlr-27440	37	51	the	the	DET
ihlr-27440	37	52	destitute	destitute	ADJ
ihlr-27440	37	53	and	and	CCONJ
ihlr-27440	37	54	deserving	deserving	ADJ
ihlr-27440	37	55	”	"	PUNCT
ihlr-27440	37	56	are	be	AUX
ihlr-27440	37	57	classified	classify	VERB
ihlr-27440	37	58	as	as	ADP
ihlr-27440	37	59	charitable	charitable	ADJ
ihlr-27440	37	60	,	,	PUNCT
ihlr-27440	37	61	and	and	CCONJ
ihlr-27440	37	62	therefore	therefore	ADV
ihlr-27440	37	63	,	,	PUNCT
ihlr-27440	37	64	eligible	eligible	ADJ
ihlr-27440	37	65	to	to	PART
ihlr-27440	37	66	receive	receive	VERB
ihlr-27440	37	67	a	a	DET
ihlr-27440	37	68	charitable	charitable	ADJ
ihlr-27440	37	69	purposes	purpose	NOUN
ihlr-27440	37	70	tax	tax	NOUN
ihlr-27440	37	71	exemption	exemption	NOUN
ihlr-27440	37	72	from	from	ADP
ihlr-27440	37	73	state	state	NOUN
ihlr-27440	37	74	and	and	CCONJ
ihlr-27440	37	75	local	local	ADJ
ihlr-27440	37	76	property	property	NOUN
ihlr-27440	37	77	taxation.15	taxation.15	NOUN
ihlr-27440	37	78	however	however	ADV
ihlr-27440	37	79	,	,	PUNCT
ihlr-27440	37	80	additional	additional	ADJ
ihlr-27440	37	81	property	property	NOUN
ihlr-27440	37	82	owned	own	VERB
ihlr-27440	37	83	and	and	CCONJ
ihlr-27440	37	84	operated	operate	VERB
ihlr-27440	37	85	by	by	ADP
ihlr-27440	37	86	an	an	DET
ihlr-27440	37	87	exempt	exempt	ADJ
ihlr-27440	37	88	hospital	hospital	NOUN
ihlr-27440	37	89	“	"	PUNCT
ihlr-27440	37	90	does	do	AUX
ihlr-27440	37	91	not	not	PART
ihlr-27440	37	92	automatically	automatically	ADV
ihlr-27440	37	93	receive	receive	VERB
ihlr-27440	37	94	a	a	DET
ihlr-27440	37	95	charitable	charitable	ADJ
ihlr-27440	37	96	purpose	purpose	NOUN
ihlr-27440	37	97	exemption	exemption	NOUN
ihlr-27440	37	98	”	"	PUNCT
ihlr-27440	37	99	from	from	ADP
ihlr-27440	37	100	state	state	NOUN
ihlr-27440	37	101	and	and	CCONJ
ihlr-27440	37	102	local	local	ADJ
ihlr-27440	37	103	property	property	NOUN
ihlr-27440	37	104	taxation.16	taxation.16	PROPN
ihlr-27440	37	105	as	as	ADP
ihlr-27440	37	106	such	such	ADJ
ihlr-27440	37	107	,	,	PUNCT
ihlr-27440	37	108	instead	instead	ADV
ihlr-27440	37	109	of	of	ADP
ihlr-27440	37	110	automatically	automatically	ADV
ihlr-27440	37	111	receiving	receive	VERB
ihlr-27440	37	112	the	the	DET
ihlr-27440	37	113	charitable	charitable	ADJ
ihlr-27440	37	114	purposes	purpose	NOUN
ihlr-27440	37	115	exemption	exemption	NOUN
ihlr-27440	37	116	already	already	ADV
ihlr-27440	37	117	obtained	obtain	VERB
ihlr-27440	37	118	by	by	ADP
ihlr-27440	37	119	the	the	DET
ihlr-27440	37	120	main	main	ADJ
ihlr-27440	37	121	hospital	hospital	NOUN
ihlr-27440	37	122	facility	facility	NOUN
ihlr-27440	37	123	,	,	PUNCT
ihlr-27440	37	124	the	the	DET
ihlr-27440	37	125	other	other	ADJ
ihlr-27440	37	126	property	property	NOUN
ihlr-27440	37	127	must	must	AUX
ihlr-27440	37	128	first	first	ADV
ihlr-27440	37	129	satisfy	satisfy	VERB
ihlr-27440	37	130	one	one	NUM
ihlr-27440	37	131	of	of	ADP
ihlr-27440	37	132	three	three	NUM
ihlr-27440	37	133	requirements	requirement	NOUN
ihlr-27440	37	134	under	under	ADP
ihlr-27440	37	135	indiana	indiana	PROPN
ihlr-27440	37	136	law.17	law.17	PROPN
ihlr-27440	37	137	these	these	DET
ihlr-27440	37	138	statutory	statutory	ADJ
ihlr-27440	37	139	requirements	requirement	NOUN
ihlr-27440	37	140	state	state	VERB
ihlr-27440	37	141	that	that	SCONJ
ihlr-27440	37	142	property	property	NOUN
ihlr-27440	37	143	tax	tax	NOUN
ihlr-27440	37	144	exemption	exemption	NOUN
ihlr-27440	37	145	under	under	ADP
ihlr-27440	37	146	section	section	NOUN
ihlr-27440	37	147	16(a	16(a	NUM
ihlr-27440	37	148	)	)	PUNCT
ihlr-27440	37	149	does	do	AUX
ihlr-27440	37	150	not	not	PART
ihlr-27440	37	151	exempt	exempt	VERB
ihlr-27440	37	152	“	"	PUNCT
ihlr-27440	37	153	other	other	ADJ
ihlr-27440	37	154	property	property	NOUN
ihlr-27440	37	155	that	that	PRON
ihlr-27440	37	156	is	be	AUX
ihlr-27440	37	157	not	not	PART
ihlr-27440	37	158	substantially	substantially	ADV
ihlr-27440	37	159	related	relate	VERB
ihlr-27440	37	160	to	to	ADP
ihlr-27440	37	161	or	or	CCONJ
ihlr-27440	37	162	supportive	supportive	ADJ
ihlr-27440	37	163	of	of	ADP
ihlr-27440	37	164	the	the	DET
ihlr-27440	37	165	inpatient	inpatient	PROPN
ihlr-27440	37	166	facility	facility	NOUN
ihlr-27440	37	167	of	of	ADP
ihlr-27440	37	168	the	the	DET
ihlr-27440	37	169	hospital”18	hospital”18	NOUN
ihlr-27440	37	170	unless	unless	SCONJ
ihlr-27440	37	171	the	the	DET
ihlr-27440	37	172	other	other	ADJ
ihlr-27440	37	173	property	property	NOUN
ihlr-27440	37	174	either	either	ADV
ihlr-27440	37	175	:	:	PUNCT
ihlr-27440	37	176	“	"	PUNCT
ihlr-27440	37	177	(	(	PUNCT
ihlr-27440	37	178	1	1	X
ihlr-27440	37	179	)	)	PUNCT
ihlr-27440	37	180	provides	provide	VERB
ihlr-27440	37	181	or	or	CCONJ
ihlr-27440	37	182	supports	support	VERB
ihlr-27440	37	183	the	the	DET
ihlr-27440	37	184	provision	provision	NOUN
ihlr-27440	37	185	of	of	ADP
ihlr-27440	37	186	charity	charity	NOUN
ihlr-27440	37	187	care	care	NOUN
ihlr-27440	37	188	(	(	PUNCT
ihlr-27440	37	189	as	as	SCONJ
ihlr-27440	37	190	defined	define	VERB
ihlr-27440	37	191	in	in	ADP
ihlr-27440	37	192	ic	ic	PROPN
ihlr-27440	37	193	16	16	NUM
ihlr-27440	37	194	-	-	SYM
ihlr-27440	37	195	18	18	NUM
ihlr-27440	37	196	-	-	PUNCT
ihlr-27440	37	197	2	2	NUM
ihlr-27440	37	198	-	-	NUM
ihlr-27440	37	199	52.5	52.5	NUM
ihlr-27440	37	200	)	)	PUNCT
ihlr-27440	37	201	,	,	PUNCT
ihlr-27440	37	202	including	include	VERB
ihlr-27440	37	203	providing	provide	VERB
ihlr-27440	37	204	funds	fund	NOUN
ihlr-27440	37	205	or	or	CCONJ
ihlr-27440	37	206	other	other	ADJ
ihlr-27440	37	207	financial	financial	ADJ
ihlr-27440	37	208	support	support	NOUN
ihlr-27440	37	209	for	for	ADP
ihlr-27440	37	210	health	health	NOUN
ihlr-27440	37	211	care	care	NOUN
ihlr-27440	37	212	services	service	NOUN
ihlr-27440	37	213	for	for	ADP
ihlr-27440	37	214	individuals	individual	NOUN
ihlr-27440	37	215	who	who	PRON
ihlr-27440	37	216	are	be	AUX
ihlr-27440	37	217	indigent	indigent	ADJ
ihlr-27440	37	218	(	(	PUNCT
ihlr-27440	37	219	as	as	SCONJ
ihlr-27440	37	220	defined	define	VERB
ihlr-27440	37	221	in	in	ADP
ihlr-27440	37	222	ic	ic	PROPN
ihlr-27440	37	223	1618	1618	NUM
ihlr-27440	37	224	-	-	SYM
ihlr-27440	37	225	2	2	NUM
ihlr-27440	37	226	-	-	PUNCT
ihlr-27440	37	227	52.5(b	52.5(b	NUM
ihlr-27440	37	228	)	)	PUNCT
ihlr-27440	37	229	and	and	CCONJ
ihlr-27440	37	230	ic	ic	PROPN
ihlr-27440	37	231	16	16	NUM
ihlr-27440	37	232	-	-	SYM
ihlr-27440	37	233	18	18	NUM
ihlr-27440	37	234	-	-	PUNCT
ihlr-27440	37	235	2	2	NUM
ihlr-27440	37	236	-	-	PUNCT
ihlr-27440	37	237	52.5(c	52.5(c	NUM
ihlr-27440	37	238	)	)	PUNCT
ihlr-27440	37	239	)	)	PUNCT
ihlr-27440	37	240	;	;	PUNCT
ihlr-27440	37	241	or	or	CCONJ
ihlr-27440	37	242	(	(	PUNCT
ihlr-27440	37	243	2	2	X
ihlr-27440	37	244	)	)	PUNCT
ihlr-27440	37	245	provides	provide	VERB
ihlr-27440	37	246	or	or	CCONJ
ihlr-27440	37	247	supports	support	VERB
ihlr-27440	37	248	the	the	DET
ihlr-27440	37	249	provision	provision	NOUN
ihlr-27440	37	250	of	of	ADP
ihlr-27440	37	251	community	community	NOUN
ihlr-27440	37	252	benefits	benefit	NOUN
ihlr-27440	37	253	(	(	PUNCT
ihlr-27440	37	254	as	as	SCONJ
ihlr-27440	37	255	defined	define	VERB
ihlr-27440	37	256	in	in	ADP
ihlr-27440	37	257	ic	ic	PROPN
ihlr-27440	37	258	16	16	NUM
ihlr-27440	37	259	-	-	PUNCT
ihlr-27440	37	260	21	21	NUM
ihlr-27440	37	261	-	-	PUNCT
ihlr-27440	37	262	9	9	NUM
ihlr-27440	37	263	-	-	SYM
ihlr-27440	37	264	1	1	NUM
ihlr-27440	37	265	)	)	PUNCT
ihlr-27440	37	266	,	,	PUNCT
ihlr-27440	37	267	including	include	VERB
ihlr-27440	37	268	research	research	NOUN
ihlr-27440	37	269	,	,	PUNCT
ihlr-27440	37	270	education	education	NOUN
ihlr-27440	37	271	,	,	PUNCT
ihlr-27440	37	272	or	or	CCONJ
ihlr-27440	37	273	government	government	NOUN
ihlr-27440	37	274	sponsored	sponsor	VERB
ihlr-27440	37	275	indigent	indigent	ADJ
ihlr-27440	37	276	health	health	NOUN
ihlr-27440	37	277	care	care	NOUN
ihlr-27440	37	278	(	(	PUNCT
ihlr-27440	37	279	as	as	SCONJ
ihlr-27440	37	280	defined	define	VERB
ihlr-27440	37	281	in	in	ADP
ihlr-27440	37	282	ic	ic	PROPN
ihlr-27440	37	283	16	16	NUM
ihlr-27440	37	284	-	-	PUNCT
ihlr-27440	37	285	21	21	NUM
ihlr-27440	37	286	-	-	PUNCT
ihlr-27440	37	287	9	9	NUM
ihlr-27440	37	288	-	-	PUNCT
ihlr-27440	37	289	2).”19	2).”19	NUM
ihlr-27440	37	290	in	in	ADP
ihlr-27440	37	291	short	short	ADJ
ihlr-27440	37	292	,	,	PUNCT
ihlr-27440	37	293	other	other	ADJ
ihlr-27440	37	294	property	property	NOUN
ihlr-27440	37	295	owned	own	VERB
ihlr-27440	37	296	and	and	CCONJ
ihlr-27440	37	297	operated	operate	VERB
ihlr-27440	37	298	by	by	ADP
ihlr-27440	37	299	an	an	DET
ihlr-27440	37	300	exempt	exempt	ADJ
ihlr-27440	37	301	hospital	hospital	NOUN
ihlr-27440	37	302	is	be	AUX
ihlr-27440	37	303	afforded	afford	VERB
ihlr-27440	37	304	a	a	DET
ihlr-27440	37	305	charitable	charitable	ADJ
ihlr-27440	37	306	purposes	purpose	NOUN
ihlr-27440	37	307	exemption	exemption	NOUN
ihlr-27440	37	308	from	from	ADP
ihlr-27440	37	309	property	property	NOUN
ihlr-27440	37	310	taxation	taxation	NOUN
ihlr-27440	37	311	if	if	SCONJ
ihlr-27440	37	312	the	the	DET
ihlr-27440	37	313	property	property	NOUN
ihlr-27440	37	314	substantially	substantially	ADV
ihlr-27440	37	315	relates	relate	VERB
ihlr-27440	37	316	to	to	PART
ihlr-27440	37	317	or	or	CCONJ
ihlr-27440	37	318	is	be	AUX
ihlr-27440	37	319	supportive	supportive	ADJ
ihlr-27440	37	320	of	of	ADP
ihlr-27440	37	321	the	the	DET
ihlr-27440	37	322	exempt	exempt	ADJ
ihlr-27440	37	323	hospital	hospital	NOUN
ihlr-27440	37	324	’s	’s	PART
ihlr-27440	37	325	inpatient	inpatient	PROPN
ihlr-27440	37	326	facility	facility	NOUN
ihlr-27440	37	327	.	.	PUNCT
ihlr-27440	38	1	if	if	SCONJ
ihlr-27440	38	2	that	that	DET
ihlr-27440	38	3	standard	standard	NOUN
ihlr-27440	38	4	can	can	AUX
ihlr-27440	38	5	not	not	PART
ihlr-27440	38	6	be	be	AUX
ihlr-27440	38	7	met	meet	VERB
ihlr-27440	38	8	,	,	PUNCT
ihlr-27440	38	9	the	the	DET
ihlr-27440	38	10	other	other	ADJ
ihlr-27440	38	11	property	property	NOUN
ihlr-27440	38	12	may	may	AUX
ihlr-27440	38	13	be	be	AUX
ihlr-27440	38	14	entitled	entitle	VERB
ihlr-27440	38	15	to	to	ADP
ihlr-27440	38	16	exemption	exemption	NOUN
ihlr-27440	38	17	upon	upon	SCONJ
ihlr-27440	38	18	proof	proof	NOUN
ihlr-27440	38	19	that	that	SCONJ
ihlr-27440	38	20	it	it	PRON
ihlr-27440	38	21	provides	provide	VERB
ihlr-27440	38	22	or	or	CCONJ
ihlr-27440	38	23	supports	support	VERB
ihlr-27440	38	24	the	the	DET
ihlr-27440	38	25	provision	provision	NOUN
ihlr-27440	38	26	of	of	ADP
ihlr-27440	38	27	charity	charity	NOUN
ihlr-27440	38	28	care	care	NOUN
ihlr-27440	38	29	or	or	CCONJ
ihlr-27440	38	30	provides	provide	VERB
ihlr-27440	38	31	or	or	CCONJ
ihlr-27440	38	32	supports	support	VERB
ihlr-27440	38	33	the	the	DET
ihlr-27440	38	34	provision	provision	NOUN
ihlr-27440	38	35	of	of	ADP
ihlr-27440	38	36	community	community	NOUN
ihlr-27440	38	37	benefits	benefit	NOUN
ihlr-27440	38	38	.	.	PUNCT
ihlr-27440	39	1	therefore	therefore	ADV
ihlr-27440	39	2	,	,	PUNCT
ihlr-27440	39	3	the	the	DET
ihlr-27440	39	4	issue	issue	NOUN
ihlr-27440	39	5	to	to	PART
ihlr-27440	39	6	be	be	AUX
ihlr-27440	39	7	determined	determine	VERB
ihlr-27440	39	8	is	be	AUX
ihlr-27440	39	9	whether	whether	SCONJ
ihlr-27440	39	10	a	a	DET
ihlr-27440	39	11	telehealth	telehealth	ADJ
ihlr-27440	39	12	-	-	PUNCT
ihlr-27440	39	13	exclusive	exclusive	ADJ
ihlr-27440	39	14	facility	facility	NOUN
ihlr-27440	39	15	owned	own	VERB
ihlr-27440	39	16	by	by	ADP
ihlr-27440	39	17	an	an	DET
ihlr-27440	39	18	exempt	exempt	ADJ
ihlr-27440	39	19	nonprofit	nonprofit	ADJ
ihlr-27440	39	20	hospital	hospital	NOUN
ihlr-27440	39	21	would	would	AUX
ihlr-27440	39	22	be	be	AUX
ihlr-27440	39	23	found	find	VERB
ihlr-27440	39	24	exempt	exempt	ADJ
ihlr-27440	39	25	from	from	ADP
ihlr-27440	39	26	property	property	NOUN
ihlr-27440	39	27	taxes	taxis	NOUN
ihlr-27440	39	28	under	under	ADP
ihlr-27440	39	29	indiana	indiana	PROPN
ihlr-27440	39	30	14	14	NUM
ihlr-27440	39	31	.	.	PUNCT
ihlr-27440	40	1	community	community	NOUN
ihlr-27440	40	2	benefit	benefit	NOUN
ihlr-27440	40	3	state	state	NOUN
ihlr-27440	40	4	law	law	NOUN
ihlr-27440	40	5	profile	profile	NOUN
ihlr-27440	40	6	:	:	PUNCT
ihlr-27440	40	7	indiana	indiana	PROPN
ihlr-27440	40	8	,	,	PUNCT
ihlr-27440	40	9	hilltop	hilltop	NOUN
ihlr-27440	40	10	inst	inst	NOUN
ihlr-27440	40	11	.	.	PROPN
ihlr-27440	41	1	1	1	NUM
ihlr-27440	41	2	,	,	PUNCT
ihlr-27440	41	3	2	2	NUM
ihlr-27440	41	4	(	(	PUNCT
ihlr-27440	41	5	2016	2016	NUM
ihlr-27440	41	6	)	)	PUNCT
ihlr-27440	41	7	,	,	PUNCT
ihlr-27440	42	1	https://	https://	PROPN
ihlr-27440	42	2	h	h	NOUN
ihlr-27440	43	1	i	i	NOUN
ihlr-27440	43	2	l	l	NOUN
ihlr-27440	43	3	l	l	NOUN
ihlr-27440	43	4	t	t	NOUN
ihlr-27440	43	5	op	op	NOUN
ihlr-27440	43	6	in	in	ADP
ihlr-27440	43	7	s	s	PROPN
ihlr-27440	43	8	t	t	NOUN
ihlr-27440	44	1	i	i	PRON
ihlr-27440	44	2	t	t	PROPN
ihlr-27440	44	3	u	u	NOUN
ihlr-27440	44	4	t	t	PROPN
ihlr-27440	44	5	e	e	NOUN
ihlr-27440	44	6	.	.	PUNCT
ihlr-27440	45	1	o	o	INTJ
ihlr-27440	45	2	rg	rg	NOUN
ihlr-27440	45	3	/w	/w	NOUN
ihlr-27440	45	4	pcon	pcon	NOUN
ihlr-27440	45	5	ten	ten	NUM
ihlr-27440	45	6	t	t	NOUN
ihlr-27440	45	7	/u	/u	PUNCT
ihlr-27440	46	1	p	p	NOUN
ihlr-27440	46	2	loads	load	NOUN
ihlr-27440	46	3	/h	/h	PUNCT
ihlr-27440	46	4	cbp	cbp	PROPN
ihlr-27440	46	5	/	/	SYM
ihlr-27440	46	6	h	h	PROPN
ihlr-27440	46	7	cbp	cbp	PROPN
ihlr-27440	46	8	_	_	PROPN
ihlr-27440	46	9	docs	doc	NOUN
ihlr-27440	46	10	/h	/h	NOUN
ihlr-27440	47	1	c	c	PROPN
ihlr-27440	47	2	b	b	NOUN
ihlr-27440	47	3	p	p	NOUN
ihlr-27440	48	1	_	_	PUNCT
ihlr-27440	49	1	c	c	NOUN
ihlr-27440	49	2	b	b	NOUN
ihlr-27440	50	1	l	l	NOUN
ihlr-27440	50	2	_	_	NOUN
ihlr-27440	50	3	in	in	ADP
ihlr-27440	50	4	.pdf	.pdf	PUNCT
ihlr-27440	51	1	[	[	X
ihlr-27440	51	2	https://perma.cc/myk4-bdge	https://perma.cc/myk4-bdge	PROPN
ihlr-27440	51	3	]	]	PROPN
ihlr-27440	51	4	.	.	PUNCT
ihlr-27440	52	1	15	15	NUM
ihlr-27440	52	2	.	.	PUNCT
ihlr-27440	52	3	indianapolis	indianapolis	PROPN
ihlr-27440	52	4	osteopathic	osteopathic	PROPN
ihlr-27440	52	5	hosp	hosp	PROPN
ihlr-27440	52	6	.	.	PUNCT
ihlr-27440	52	7	,	,	PUNCT
ihlr-27440	52	8	inc	inc	PROPN
ihlr-27440	52	9	.	.	PROPN
ihlr-27440	53	1	v.	v.	ADP
ihlr-27440	53	2	dep’t	dep’t	PROPN
ihlr-27440	53	3	of	of	ADP
ihlr-27440	53	4	loc	loc	PROPN
ihlr-27440	53	5	.	.	PUNCT
ihlr-27440	54	1	gov	gov	PROPN
ihlr-27440	54	2	.	.	PROPN
ihlr-27440	54	3	fin	fin	PROPN
ihlr-27440	54	4	.	.	PUNCT
ihlr-27440	54	5	,	,	PUNCT
ihlr-27440	54	6	818	818	NUM
ihlr-27440	54	7	n.e.2d	n.e.2d	NOUN
ihlr-27440	54	8	1009	1009	NUM
ihlr-27440	54	9	,	,	PUNCT
ihlr-27440	54	10	1015	1015	NUM
ihlr-27440	54	11	(	(	PUNCT
ihlr-27440	54	12	ind	ind	NOUN
ihlr-27440	54	13	.	.	PUNCT
ihlr-27440	55	1	t.c	t.c	PROPN
ihlr-27440	55	2	.	.	PROPN
ihlr-27440	55	3	2004	2004	NUM
ihlr-27440	55	4	)	)	PUNCT
ihlr-27440	55	5	.	.	PUNCT
ihlr-27440	56	1	16	16	NUM
ihlr-27440	56	2	.	.	PUNCT
ihlr-27440	57	1	i	i	PRON
ihlr-27440	57	2	d.	d.	PROPN
ihlr-27440	57	3	17	17	NUM
ihlr-27440	57	4	.	.	PUNCT
ihlr-27440	57	5	see	see	VERB
ihlr-27440	57	6	ind	ind	PROPN
ihlr-27440	57	7	.	.	PUNCT
ihlr-27440	58	1	code	code	PROPN
ihlr-27440	58	2	§	§	PROPN
ihlr-27440	58	3	6	6	NUM
ihlr-27440	58	4	-	-	SYM
ihlr-27440	58	5	1.1	1.1	NUM
ihlr-27440	58	6	-	-	PUNCT
ihlr-27440	58	7	10	10	NUM
ihlr-27440	58	8	-	-	NUM
ihlr-27440	58	9	16(h	16(h	NUM
ihlr-27440	58	10	)	)	PUNCT
ihlr-27440	58	11	(	(	PUNCT
ihlr-27440	58	12	1975	1975	NUM
ihlr-27440	58	13	)	)	PUNCT
ihlr-27440	58	14	.	.	PUNCT
ihlr-27440	59	1	18	18	NUM
ihlr-27440	59	2	.	.	PUNCT
ihlr-27440	60	1	i	i	PRON
ihlr-27440	60	2	d.	d.	PROPN
ihlr-27440	60	3	19	19	NUM
ihlr-27440	60	4	.	.	PUNCT
ihlr-27440	60	5	see	see	VERB
ihlr-27440	60	6	i	i	PRON
ihlr-27440	60	7	d.	d.	PROPN
ihlr-27440	60	8	388	388	NUM
ihlr-27440	60	9	indiana	indiana	PROPN
ihlr-27440	60	10	health	health	PROPN
ihlr-27440	60	11	law	law	PROPN
ihlr-27440	60	12	review	review	NOUN
ihlr-27440	61	1	[	[	X
ihlr-27440	61	2	vol	vol	NOUN
ihlr-27440	61	3	.	.	PUNCT
ihlr-27440	61	4	20:385	20:385	NUM
ihlr-27440	61	5	code	code	NOUN
ihlr-27440	61	6	section	section	NOUN
ihlr-27440	61	7	6	6	NUM
ihlr-27440	61	8	-	-	SYM
ihlr-27440	61	9	1.1	1.1	NUM
ihlr-27440	61	10	-	-	PUNCT
ihlr-27440	61	11	10	10	NUM
ihlr-27440	61	12	-	-	SYM
ihlr-27440	61	13	16	16	NUM
ihlr-27440	61	14	.	.	PUNCT
ihlr-27440	61	15	iii	iii	PROPN
ihlr-27440	61	16	.	.	PUNCT
ihlr-27440	61	17	background	background	PROPN
ihlr-27440	61	18	a.	a.	PROPN
ihlr-27440	61	19	indiana	indiana	PROPN
ihlr-27440	61	20	’s	’s	PROPN
ihlr-27440	61	21	approach	approach	NOUN
ihlr-27440	61	22	to	to	ADP
ihlr-27440	61	23	telehealth	telehealth	NOUN
ihlr-27440	61	24	and	and	CCONJ
ihlr-27440	61	25	the	the	DET
ihlr-27440	61	26	effect	effect	NOUN
ihlr-27440	61	27	of	of	ADP
ihlr-27440	61	28	covid-19	covid-19	PROPN
ihlr-27440	61	29	on	on	ADP
ihlr-27440	61	30	the	the	DET
ihlr-27440	61	31	use	use	NOUN
ihlr-27440	61	32	of	of	ADP
ihlr-27440	61	33	telehealth	telehealth	NOUN
ihlr-27440	61	34	the	the	DET
ihlr-27440	61	35	use	use	NOUN
ihlr-27440	61	36	of	of	ADP
ihlr-27440	61	37	telehealth	telehealth	ADJ
ihlr-27440	61	38	services	service	NOUN
ihlr-27440	61	39	in	in	ADP
ihlr-27440	61	40	indiana	indiana	PROPN
ihlr-27440	61	41	has	have	AUX
ihlr-27440	61	42	been	be	AUX
ihlr-27440	61	43	a	a	DET
ihlr-27440	61	44	long	long	ADV
ihlr-27440	61	45	-	-	PUNCT
ihlr-27440	61	46	accepted	accept	VERB
ihlr-27440	61	47	practice	practice	NOUN
ihlr-27440	61	48	since	since	SCONJ
ihlr-27440	61	49	the	the	DET
ihlr-27440	61	50	beginning	beginning	NOUN
ihlr-27440	61	51	of	of	ADP
ihlr-27440	61	52	2013.20	2013.20	NUM
ihlr-27440	61	53	covid-19	covid-19	PROPN
ihlr-27440	61	54	greatly	greatly	ADV
ihlr-27440	61	55	expanded	expand	VERB
ihlr-27440	61	56	the	the	DET
ihlr-27440	61	57	use	use	NOUN
ihlr-27440	61	58	of	of	ADP
ihlr-27440	61	59	telehealth	telehealth	ADJ
ihlr-27440	61	60	services	service	NOUN
ihlr-27440	61	61	across	across	ADP
ihlr-27440	61	62	the	the	DET
ihlr-27440	61	63	country	country	NOUN
ihlr-27440	61	64	,	,	PUNCT
ihlr-27440	61	65	in	in	ADP
ihlr-27440	61	66	part	part	NOUN
ihlr-27440	61	67	due	due	ADP
ihlr-27440	61	68	to	to	ADP
ihlr-27440	61	69	the	the	DET
ihlr-27440	61	70	social	social	ADJ
ihlr-27440	61	71	distancing	distancing	NOUN
ihlr-27440	61	72	guidelines	guideline	NOUN
ihlr-27440	61	73	imposed	impose	VERB
ihlr-27440	61	74	by	by	ADP
ihlr-27440	61	75	the	the	DET
ihlr-27440	61	76	cdc	cdc	PROPN
ihlr-27440	61	77	,	,	PUNCT
ihlr-27440	61	78	with	with	ADP
ihlr-27440	61	79	usage	usage	NOUN
ihlr-27440	61	80	increasing	increase	VERB
ihlr-27440	61	81	by	by	ADP
ihlr-27440	61	82	154	154	NUM
ihlr-27440	61	83	percent	percent	NOUN
ihlr-27440	61	84	in	in	ADP
ihlr-27440	61	85	late	late	ADJ
ihlr-27440	61	86	march	march	NOUN
ihlr-27440	61	87	of	of	ADP
ihlr-27440	61	88	2020	2020	NUM
ihlr-27440	61	89	compared	compare	VERB
ihlr-27440	61	90	to	to	ADP
ihlr-27440	61	91	the	the	DET
ihlr-27440	61	92	same	same	ADJ
ihlr-27440	61	93	period	period	NOUN
ihlr-27440	61	94	in	in	ADP
ihlr-27440	61	95	2019.21	2019.21	NUM
ihlr-27440	61	96	in	in	ADP
ihlr-27440	61	97	indiana	indiana	PROPN
ihlr-27440	61	98	,	,	PUNCT
ihlr-27440	61	99	lawmakers	lawmaker	NOUN
ihlr-27440	61	100	responded	respond	VERB
ihlr-27440	61	101	to	to	ADP
ihlr-27440	61	102	the	the	DET
ihlr-27440	61	103	increased	increase	VERB
ihlr-27440	61	104	use	use	NOUN
ihlr-27440	61	105	of	of	ADP
ihlr-27440	61	106	telehealth	telehealth	NOUN
ihlr-27440	61	107	by	by	ADP
ihlr-27440	61	108	expanding	expand	VERB
ihlr-27440	61	109	the	the	DET
ihlr-27440	61	110	application	application	NOUN
ihlr-27440	61	111	of	of	ADP
ihlr-27440	61	112	telehealth	telehealth	ADJ
ihlr-27440	61	113	practice	practice	NOUN
ihlr-27440	61	114	to	to	PART
ihlr-27440	61	115	include	include	VERB
ihlr-27440	61	116	licensed	licensed	ADJ
ihlr-27440	61	117	practitioners	practitioner	NOUN
ihlr-27440	61	118	instead	instead	ADV
ihlr-27440	61	119	of	of	ADP
ihlr-27440	61	120	only	only	ADV
ihlr-27440	61	121	prescribers.22	prescribers.22	NOUN
ihlr-27440	61	122	furthermore	furthermore	ADV
ihlr-27440	61	123	,	,	PUNCT
ihlr-27440	61	124	the	the	DET
ihlr-27440	61	125	bill	bill	NOUN
ihlr-27440	61	126	prohibited	prohibit	VERB
ihlr-27440	61	127	medicaid	medicaid	PROPN
ihlr-27440	61	128	from	from	ADP
ihlr-27440	61	129	specifying	specify	VERB
ihlr-27440	61	130	originating	originating	NOUN
ihlr-27440	61	131	sites	site	NOUN
ihlr-27440	61	132	and	and	CCONJ
ihlr-27440	61	133	distant	distant	ADJ
ihlr-27440	61	134	sites	site	NOUN
ihlr-27440	61	135	for	for	ADP
ihlr-27440	61	136	purposes	purpose	NOUN
ihlr-27440	61	137	of	of	ADP
ihlr-27440	61	138	medicaid	medicaid	PROPN
ihlr-27440	61	139	reimbursement	reimbursement	NOUN
ihlr-27440	61	140	,	,	PUNCT
ihlr-27440	61	141	which	which	PRON
ihlr-27440	61	142	increases	increase	VERB
ihlr-27440	61	143	the	the	DET
ihlr-27440	61	144	scope	scope	NOUN
ihlr-27440	61	145	of	of	ADP
ihlr-27440	61	146	where	where	SCONJ
ihlr-27440	61	147	a	a	DET
ihlr-27440	61	148	provider	provider	NOUN
ihlr-27440	61	149	can	can	AUX
ihlr-27440	61	150	be	be	AUX
ihlr-27440	61	151	located	locate	VERB
ihlr-27440	61	152	and	and	CCONJ
ihlr-27440	61	153	where	where	SCONJ
ihlr-27440	61	154	a	a	DET
ihlr-27440	61	155	patient	patient	NOUN
ihlr-27440	61	156	can	can	AUX
ihlr-27440	61	157	be	be	AUX
ihlr-27440	61	158	located	locate	VERB
ihlr-27440	61	159	for	for	ADP
ihlr-27440	61	160	the	the	DET
ihlr-27440	61	161	purposes	purpose	NOUN
ihlr-27440	61	162	of	of	ADP
ihlr-27440	61	163	medicaid	medicaid	PROPN
ihlr-27440	61	164	reimbursement.23	reimbursement.23	NOUN
ihlr-27440	61	165	prior	prior	ADV
ihlr-27440	61	166	to	to	ADP
ihlr-27440	61	167	covid-19	covid-19	PROPN
ihlr-27440	61	168	,	,	PUNCT
ihlr-27440	61	169	the	the	DET
ihlr-27440	61	170	use	use	NOUN
ihlr-27440	61	171	of	of	ADP
ihlr-27440	61	172	outpatient	outpatient	NOUN
ihlr-27440	61	173	telehealth	telehealth	ADJ
ihlr-27440	61	174	services	service	NOUN
ihlr-27440	61	175	was	be	AUX
ihlr-27440	61	176	primarily	primarily	ADV
ihlr-27440	61	177	aimed	aim	VERB
ihlr-27440	61	178	at	at	ADP
ihlr-27440	61	179	increasing	increase	VERB
ihlr-27440	61	180	access	access	NOUN
ihlr-27440	61	181	to	to	PART
ihlr-27440	61	182	care	care	VERB
ihlr-27440	61	183	for	for	ADP
ihlr-27440	61	184	rural	rural	ADJ
ihlr-27440	61	185	and	and	CCONJ
ihlr-27440	61	186	underserved	underserved	ADJ
ihlr-27440	61	187	areas.24	areas.24	NOUN
ihlr-27440	61	188	however	however	ADV
ihlr-27440	61	189	,	,	PUNCT
ihlr-27440	61	190	due	due	ADP
ihlr-27440	61	191	to	to	ADP
ihlr-27440	61	192	the	the	DET
ihlr-27440	61	193	inability	inability	NOUN
ihlr-27440	61	194	to	to	PART
ihlr-27440	61	195	have	have	AUX
ihlr-27440	61	196	in	in	ADP
ihlr-27440	61	197	-	-	PUNCT
ihlr-27440	61	198	person	person	NOUN
ihlr-27440	61	199	appointments	appointment	NOUN
ihlr-27440	61	200	during	during	ADP
ihlr-27440	61	201	the	the	DET
ihlr-27440	61	202	pandemic	pandemic	ADJ
ihlr-27440	61	203	,	,	PUNCT
ihlr-27440	61	204	many	many	ADJ
ihlr-27440	61	205	providers	provider	NOUN
ihlr-27440	61	206	utilized	utilize	VERB
ihlr-27440	61	207	telehealth	telehealth	NOUN
ihlr-27440	61	208	to	to	PART
ihlr-27440	61	209	reach	reach	VERB
ihlr-27440	61	210	patients	patient	NOUN
ihlr-27440	61	211	at	at	ADP
ihlr-27440	61	212	home	home	NOUN
ihlr-27440	61	213	,	,	PUNCT
ihlr-27440	61	214	when	when	SCONJ
ihlr-27440	61	215	they	they	PRON
ihlr-27440	61	216	previously	previously	ADV
ihlr-27440	61	217	had	have	AUX
ihlr-27440	61	218	been	be	AUX
ihlr-27440	61	219	seen	see	VERB
ihlr-27440	61	220	in	in	ADP
ihlr-27440	61	221	person.25	person.25	NOUN
ihlr-27440	61	222	throughout	throughout	ADP
ihlr-27440	61	223	the	the	DET
ihlr-27440	61	224	covid-19	covid-19	PROPN
ihlr-27440	61	225	pandemic	pandemic	NOUN
ihlr-27440	61	226	,	,	PUNCT
ihlr-27440	61	227	experts	expert	NOUN
ihlr-27440	61	228	noted	note	VERB
ihlr-27440	61	229	the	the	DET
ihlr-27440	61	230	clear	clear	ADJ
ihlr-27440	61	231	benefits	benefit	NOUN
ihlr-27440	61	232	of	of	ADP
ihlr-27440	61	233	telehealth	telehealth	NOUN
ihlr-27440	61	234	in	in	ADP
ihlr-27440	61	235	connecting	connect	VERB
ihlr-27440	61	236	patients	patient	NOUN
ihlr-27440	61	237	with	with	ADP
ihlr-27440	61	238	providers.26	providers.26	VERB
ihlr-27440	61	239	its	its	PRON
ihlr-27440	61	240	use	use	NOUN
ihlr-27440	61	241	has	have	AUX
ihlr-27440	61	242	been	be	AUX
ihlr-27440	61	243	embraced	embrace	VERB
ihlr-27440	61	244	by	by	ADP
ihlr-27440	61	245	both	both	DET
ihlr-27440	61	246	providers	provider	NOUN
ihlr-27440	61	247	and	and	CCONJ
ihlr-27440	61	248	patients	patient	NOUN
ihlr-27440	61	249	,	,	PUNCT
ihlr-27440	61	250	namely	namely	ADV
ihlr-27440	61	251	due	due	ADJ
ihlr-27440	61	252	to	to	ADP
ihlr-27440	61	253	reduced	reduce	VERB
ihlr-27440	61	254	travel	travel	NOUN
ihlr-27440	61	255	and	and	CCONJ
ihlr-27440	61	256	shorter	short	ADJ
ihlr-27440	61	257	waiting	wait	VERB
ihlr-27440	61	258	times.27	times.27	PROPN
ihlr-27440	61	259	moreover	moreover	ADV
ihlr-27440	61	260	,	,	PUNCT
ihlr-27440	61	261	“	"	PUNCT
ihlr-27440	61	262	[	[	X
ihlr-27440	61	263	a]pproval	a]pproval	NOUN
ihlr-27440	61	264	ratings	rating	VERB
ihlr-27440	61	265	for	for	ADP
ihlr-27440	61	266	[	[	PUNCT
ihlr-27440	61	267	synchronous	synchronous	ADJ
ihlr-27440	61	268	video	video	NOUN
ihlr-27440	61	269	telehealth	telehealth	NOUN
ihlr-27440	61	270	]	]	PUNCT
ihlr-27440	61	271	as	as	ADP
ihlr-27440	61	272	a	a	DET
ihlr-27440	61	273	replacement	replacement	NOUN
ihlr-27440	61	274	for	for	ADP
ihlr-27440	61	275	in	in	ADP
ihlr-27440	61	276	-	-	PUNCT
ihlr-27440	61	277	person	person	NOUN
ihlr-27440	61	278	visits	visit	NOUN
ihlr-27440	61	279	are	be	AUX
ihlr-27440	61	280	high	high	ADJ
ihlr-27440	61	281	among	among	ADP
ihlr-27440	61	282	both	both	DET
ihlr-27440	61	283	patients	patient	NOUN
ihlr-27440	61	284	and	and	CCONJ
ihlr-27440	61	285	providers	provider	NOUN
ihlr-27440	61	286	.	.	PUNCT
ihlr-27440	62	1	”28	”28	VERB
ihlr-27440	62	2	telehealth	telehealth	ADJ
ihlr-27440	62	3	services	service	NOUN
ihlr-27440	62	4	have	have	AUX
ihlr-27440	62	5	been	be	AUX
ihlr-27440	62	6	on	on	ADP
ihlr-27440	62	7	the	the	DET
ihlr-27440	62	8	rise	rise	NOUN
ihlr-27440	62	9	in	in	ADP
ihlr-27440	62	10	recent	recent	ADJ
ihlr-27440	62	11	years	year	NOUN
ihlr-27440	62	12	,	,	PUNCT
ihlr-27440	62	13	with	with	SCONJ
ihlr-27440	62	14	the	the	DET
ihlr-27440	62	15	most	most	ADV
ihlr-27440	62	16	-	-	PUNCT
ihlr-27440	62	17	used	use	VERB
ihlr-27440	62	18	services	service	NOUN
ihlr-27440	62	19	being	be	AUX
ihlr-27440	62	20	direct	direct	ADJ
ihlr-27440	62	21	-	-	PUNCT
ihlr-27440	62	22	to	to	ADP
ihlr-27440	62	23	-	-	PUNCT
ihlr-27440	62	24	consumer	consumer	NOUN
ihlr-27440	62	25	(	(	PUNCT
ihlr-27440	62	26	“	"	PUNCT
ihlr-27440	62	27	dtc	dtc	PROPN
ihlr-27440	62	28	”	"	PUNCT
ihlr-27440	62	29	)	)	PUNCT
ihlr-27440	62	30	services	service	NOUN
ihlr-27440	62	31	from	from	ADP
ihlr-27440	62	32	companies	company	NOUN
ihlr-27440	62	33	like	like	ADP
ihlr-27440	62	34	teladoc	teladoc	NOUN
ihlr-27440	62	35	,	,	PUNCT
ihlr-27440	62	36	mdlive	mdlive	ADJ
ihlr-27440	62	37	,	,	PUNCT
ihlr-27440	62	38	and	and	CCONJ
ihlr-27440	62	39	amwell.29	amwell.29	PROPN
ihlr-27440	62	40	telehealth	telehealth	ADJ
ihlr-27440	62	41	services	service	NOUN
ihlr-27440	62	42	appear	appear	VERB
ihlr-27440	62	43	to	to	PART
ihlr-27440	62	44	be	be	AUX
ihlr-27440	62	45	here	here	ADV
ihlr-27440	62	46	to	to	PART
ihlr-27440	62	47	stay	stay	VERB
ihlr-27440	62	48	,	,	PUNCT
ihlr-27440	62	49	20	20	NUM
ihlr-27440	62	50	.	.	PUNCT
ihlr-27440	63	1	see	see	VERB
ihlr-27440	63	2	s.b	s.b	PROPN
ihlr-27440	63	3	.	.	PROPN
ihlr-27440	63	4	554	554	NUM
ihlr-27440	63	5	,	,	PUNCT
ihlr-27440	63	6	118th	118th	PROPN
ihlr-27440	63	7	gen	gen	PROPN
ihlr-27440	63	8	.	.	PROPN
ihlr-27440	63	9	assemb	assemb	PROPN
ihlr-27440	63	10	.	.	PUNCT
ihlr-27440	63	11	,	,	PUNCT
ihlr-27440	63	12	1st	1st	ADJ
ihlr-27440	63	13	reg	reg	NOUN
ihlr-27440	63	14	.	.	PUNCT
ihlr-27440	64	1	sess	sess	PROPN
ihlr-27440	64	2	.	.	PUNCT
ihlr-27440	65	1	(	(	PUNCT
ihlr-27440	65	2	ind	ind	NOUN
ihlr-27440	65	3	.	.	PUNCT
ihlr-27440	65	4	2013	2013	NUM
ihlr-27440	65	5	)	)	PUNCT
ihlr-27440	65	6	.	.	PUNCT
ihlr-27440	66	1	21	21	NUM
ihlr-27440	66	2	.	.	PUNCT
ihlr-27440	67	1	lisa	lisa	PROPN
ihlr-27440	67	2	m.	m.	PROPN
ihlr-27440	67	3	koonin	koonin	PROPN
ihlr-27440	67	4	et	et	PROPN
ihlr-27440	67	5	al	al	PROPN
ihlr-27440	67	6	.	.	PROPN
ihlr-27440	67	7	,	,	PUNCT
ihlr-27440	67	8	trends	trend	NOUN
ihlr-27440	67	9	in	in	ADP
ihlr-27440	67	10	the	the	DET
ihlr-27440	67	11	use	use	NOUN
ihlr-27440	67	12	of	of	ADP
ihlr-27440	67	13	telehealth	telehealth	NOUN
ihlr-27440	67	14	during	during	ADP
ihlr-27440	67	15	the	the	DET
ihlr-27440	67	16	emergence	emergence	NOUN
ihlr-27440	67	17	of	of	ADP
ihlr-27440	67	18	the	the	DET
ihlr-27440	67	19	covid-19	covid-19	PROPN
ihlr-27440	67	20	pandemic	pandemic	ADJ
ihlr-27440	67	21	—	—	PUNCT
ihlr-27440	67	22	united	united	PROPN
ihlr-27440	67	23	states	states	PROPN
ihlr-27440	67	24	,	,	PUNCT
ihlr-27440	67	25	january	january	PROPN
ihlr-27440	67	26	–	–	PUNCT
ihlr-27440	67	27	march	march	PROPN
ihlr-27440	67	28	2020	2020	NUM
ihlr-27440	67	29	,	,	PUNCT
ihlr-27440	67	30	69	69	NUM
ihlr-27440	67	31	morbidity	morbidity	NOUN
ihlr-27440	67	32	&	&	CCONJ
ihlr-27440	67	33	mortality	mortality	NOUN
ihlr-27440	67	34	wkly	wkly	PROPN
ihlr-27440	67	35	.	.	PUNCT
ihlr-27440	68	1	rep	rep	PROPN
ihlr-27440	68	2	.	.	PROPN
ihlr-27440	68	3	1595	1595	NUM
ihlr-27440	68	4	,	,	PUNCT
ihlr-27440	68	5	1599	1599	NUM
ihlr-27440	68	6	(	(	PUNCT
ihlr-27440	68	7	2020	2020	NUM
ihlr-27440	68	8	)	)	PUNCT
ihlr-27440	68	9	,	,	PUNCT
ihlr-27440	68	10	https://www.cdc.gov/mmwr/volumes/69/wr/mm6943a3.htm	https://www.cdc.gov/mmwr/volumes/69/wr/mm6943a3.htm	NOUN
ihlr-27440	68	11	#	#	NOUN
ihlr-27440	69	1	[	[	X
ihlr-27440	69	2	https://	https://	PROPN
ihlr-27440	69	3	perma.cc/6ncm-6byn	perma.cc/6ncm-6byn	PROPN
ihlr-27440	69	4	]	]	PUNCT
ihlr-27440	69	5	.	.	PUNCT
ihlr-27440	70	1	22	22	NUM
ihlr-27440	70	2	.	.	PUNCT
ihlr-27440	71	1	see	see	VERB
ihlr-27440	71	2	s.b	s.b	PROPN
ihlr-27440	71	3	.	.	PROPN
ihlr-27440	71	4	3	3	NUM
ihlr-27440	71	5	,	,	PUNCT
ihlr-27440	71	6	122nd	122nd	PROPN
ihlr-27440	71	7	gen	gen	PROPN
ihlr-27440	71	8	.	.	PROPN
ihlr-27440	71	9	assemb	assemb	PROPN
ihlr-27440	71	10	.	.	PUNCT
ihlr-27440	71	11	,	,	PUNCT
ihlr-27440	71	12	1st	1st	ADJ
ihlr-27440	71	13	reg	reg	NOUN
ihlr-27440	71	14	.	.	PUNCT
ihlr-27440	72	1	sess	sess	PROPN
ihlr-27440	72	2	.	.	PUNCT
ihlr-27440	73	1	(	(	PUNCT
ihlr-27440	73	2	ind	ind	NOUN
ihlr-27440	73	3	.	.	PUNCT
ihlr-27440	73	4	2021	2021	NUM
ihlr-27440	73	5	)	)	PUNCT
ihlr-27440	73	6	.	.	PUNCT
ihlr-27440	74	1	23	23	NUM
ihlr-27440	74	2	.	.	PUNCT
ihlr-27440	75	1	i	i	PRON
ihlr-27440	75	2	d.	d.	PROPN
ihlr-27440	75	3	24	24	NUM
ihlr-27440	75	4	.	.	PUNCT
ihlr-27440	76	1	joshua	joshua	PROPN
ihlr-27440	76	2	j.	j.	PROPN
ihlr-27440	76	3	brotman	brotman	PROPN
ihlr-27440	76	4	&	&	CCONJ
ihlr-27440	76	5	robert	robert	PROPN
ihlr-27440	76	6	m.	m.	PROPN
ihlr-27440	76	7	kotloff	kotloff	PROPN
ihlr-27440	76	8	,	,	PUNCT
ihlr-27440	76	9	providing	provide	VERB
ihlr-27440	76	10	outpatient	outpatient	NOUN
ihlr-27440	76	11	telehealth	telehealth	ADJ
ihlr-27440	76	12	services	service	NOUN
ihlr-27440	76	13	in	in	ADP
ihlr-27440	76	14	the	the	DET
ihlr-27440	76	15	united	united	PROPN
ihlr-27440	76	16	states	states	PROPN
ihlr-27440	76	17	,	,	PUNCT
ihlr-27440	76	18	159	159	NUM
ihlr-27440	76	19	chest	chest	NOUN
ihlr-27440	76	20	1548	1548	NUM
ihlr-27440	76	21	,	,	PUNCT
ihlr-27440	76	22	1555	1555	NUM
ihlr-27440	76	23	(	(	PUNCT
ihlr-27440	76	24	2021	2021	NUM
ihlr-27440	76	25	)	)	PUNCT
ihlr-27440	76	26	.	.	PUNCT
ihlr-27440	77	1	25	25	NUM
ihlr-27440	77	2	.	.	PUNCT
ihlr-27440	78	1	i	i	PRON
ihlr-27440	78	2	d.	d.	PROPN
ihlr-27440	78	3	26	26	NUM
ihlr-27440	78	4	.	.	PUNCT
ihlr-27440	79	1	i	i	PRON
ihlr-27440	79	2	d.	d.	PROPN
ihlr-27440	79	3	27	27	NUM
ihlr-27440	79	4	.	.	PUNCT
ihlr-27440	80	1	i	i	PRON
ihlr-27440	80	2	d.	d.	PROPN
ihlr-27440	80	3	28	28	NUM
ihlr-27440	80	4	.	.	PUNCT
ihlr-27440	81	1	i	i	PRON
ihlr-27440	81	2	d.	d.	PROPN
ihlr-27440	81	3	29	29	NUM
ihlr-27440	81	4	.	.	PUNCT
ihlr-27440	82	1	i	i	PRON
ihlr-27440	82	2	d.	d.	PROPN
ihlr-27440	82	3	2023	2023	NUM
ihlr-27440	82	4	]	]	PUNCT
ihlr-27440	83	1	taxation	taxation	NOUN
ihlr-27440	83	2	and	and	CCONJ
ihlr-27440	83	3	telehealth	telehealth	NOUN
ihlr-27440	83	4	389	389	NUM
ihlr-27440	83	5	in	in	ADP
ihlr-27440	83	6	some	some	DET
ihlr-27440	83	7	capacity	capacity	NOUN
ihlr-27440	83	8	.	.	PUNCT
ihlr-27440	84	1	this	this	PRON
ihlr-27440	84	2	is	be	AUX
ihlr-27440	84	3	not	not	PART
ihlr-27440	84	4	limited	limit	VERB
ihlr-27440	84	5	to	to	PART
ihlr-27440	84	6	dtc	dtc	VERB
ihlr-27440	84	7	companies	company	NOUN
ihlr-27440	84	8	but	but	CCONJ
ihlr-27440	84	9	including	include	VERB
ihlr-27440	84	10	health	health	NOUN
ihlr-27440	84	11	care	care	NOUN
ihlr-27440	84	12	providers	provider	NOUN
ihlr-27440	84	13	at	at	ADP
ihlr-27440	84	14	for	for	ADP
ihlr-27440	84	15	-	-	PUNCT
ihlr-27440	84	16	profit	profit	NOUN
ihlr-27440	84	17	and	and	CCONJ
ihlr-27440	84	18	nonprofit	nonprofit	ADJ
ihlr-27440	84	19	hospitals	hospital	NOUN
ihlr-27440	84	20	,	,	PUNCT
ihlr-27440	84	21	with	with	ADP
ihlr-27440	84	22	many	many	ADJ
ihlr-27440	84	23	experts	expert	NOUN
ihlr-27440	84	24	predicting	predict	VERB
ihlr-27440	84	25	a	a	DET
ihlr-27440	84	26	notable	notable	ADJ
ihlr-27440	84	27	increase	increase	NOUN
ihlr-27440	84	28	in	in	ADP
ihlr-27440	84	29	the	the	DET
ihlr-27440	84	30	use	use	NOUN
ihlr-27440	84	31	of	of	ADP
ihlr-27440	84	32	telehealth	telehealth	ADJ
ihlr-27440	84	33	services	service	NOUN
ihlr-27440	84	34	following	follow	VERB
ihlr-27440	84	35	the	the	DET
ihlr-27440	84	36	pandemic.30	pandemic.30	PROPN
ihlr-27440	84	37	but	but	CCONJ
ihlr-27440	84	38	what	what	PRON
ihlr-27440	84	39	if	if	SCONJ
ihlr-27440	84	40	a	a	DET
ihlr-27440	84	41	provider	provider	NOUN
ihlr-27440	84	42	wanted	want	VERB
ihlr-27440	84	43	to	to	PART
ihlr-27440	84	44	provide	provide	VERB
ihlr-27440	84	45	telehealth	telehealth	ADJ
ihlr-27440	84	46	services	service	NOUN
ihlr-27440	84	47	in	in	ADP
ihlr-27440	84	48	a	a	DET
ihlr-27440	84	49	new	new	ADJ
ihlr-27440	84	50	way	way	NOUN
ihlr-27440	84	51	?	?	PUNCT
ihlr-27440	85	1	specifically	specifically	ADV
ihlr-27440	85	2	,	,	PUNCT
ihlr-27440	85	3	at	at	ADP
ihlr-27440	85	4	the	the	DET
ihlr-27440	85	5	conclusion	conclusion	NOUN
ihlr-27440	85	6	of	of	ADP
ihlr-27440	85	7	the	the	DET
ihlr-27440	85	8	pandemic	pandemic	ADJ
ihlr-27440	85	9	–	–	PUNCT
ihlr-27440	85	10	when	when	SCONJ
ihlr-27440	85	11	in	in	ADP
ihlr-27440	85	12	-	-	PUNCT
ihlr-27440	85	13	person	person	NOUN
ihlr-27440	85	14	visits	visit	NOUN
ihlr-27440	85	15	and	and	CCONJ
ihlr-27440	85	16	normal	normal	ADJ
ihlr-27440	85	17	provider	provider	NOUN
ihlr-27440	85	18	-	-	PUNCT
ihlr-27440	85	19	patient	patient	NOUN
ihlr-27440	85	20	interactions	interaction	NOUN
ihlr-27440	85	21	can	can	AUX
ihlr-27440	85	22	fully	fully	ADV
ihlr-27440	85	23	return	return	VERB
ihlr-27440	85	24	–	–	PUNCT
ihlr-27440	85	25	what	what	PRON
ihlr-27440	85	26	if	if	SCONJ
ihlr-27440	85	27	a	a	DET
ihlr-27440	85	28	nonprofit	nonprofit	ADJ
ihlr-27440	85	29	hospital	hospital	NOUN
ihlr-27440	85	30	decided	decide	VERB
ihlr-27440	85	31	to	to	PART
ihlr-27440	85	32	open	open	VERB
ihlr-27440	85	33	a	a	DET
ihlr-27440	85	34	telehealth	telehealth	ADJ
ihlr-27440	85	35	-	-	PUNCT
ihlr-27440	85	36	exclusive	exclusive	ADJ
ihlr-27440	85	37	facility	facility	NOUN
ihlr-27440	85	38	in	in	ADP
ihlr-27440	85	39	a	a	DET
ihlr-27440	85	40	rural	rural	ADJ
ihlr-27440	85	41	,	,	PUNCT
ihlr-27440	85	42	medically	medically	ADV
ihlr-27440	85	43	underserved	underserved	ADJ
ihlr-27440	85	44	area	area	NOUN
ihlr-27440	85	45	?	?	PUNCT
ihlr-27440	86	1	looking	look	VERB
ihlr-27440	86	2	outside	outside	ADP
ihlr-27440	86	3	of	of	ADP
ihlr-27440	86	4	any	any	DET
ihlr-27440	86	5	health	health	NOUN
ihlr-27440	86	6	policy	policy	NOUN
ihlr-27440	86	7	specific	specific	ADJ
ihlr-27440	86	8	questions	question	NOUN
ihlr-27440	86	9	which	which	PRON
ihlr-27440	86	10	would	would	AUX
ihlr-27440	86	11	arise	arise	VERB
ihlr-27440	86	12	from	from	ADP
ihlr-27440	86	13	such	such	DET
ihlr-27440	86	14	a	a	DET
ihlr-27440	86	15	proposal	proposal	NOUN
ihlr-27440	86	16	,	,	PUNCT
ihlr-27440	86	17	would	would	AUX
ihlr-27440	86	18	such	such	DET
ihlr-27440	86	19	a	a	DET
ihlr-27440	86	20	facility	facility	NOUN
ihlr-27440	86	21	be	be	AUX
ihlr-27440	86	22	exempt	exempt	ADJ
ihlr-27440	86	23	from	from	ADP
ihlr-27440	86	24	property	property	NOUN
ihlr-27440	86	25	taxes	taxis	NOUN
ihlr-27440	86	26	under	under	ADP
ihlr-27440	86	27	indiana	indiana	PROPN
ihlr-27440	86	28	law	law	PROPN
ihlr-27440	86	29	?	?	PUNCT
ihlr-27440	87	1	to	to	PART
ihlr-27440	87	2	find	find	VERB
ihlr-27440	87	3	an	an	DET
ihlr-27440	87	4	answer	answer	NOUN
ihlr-27440	87	5	,	,	PUNCT
ihlr-27440	87	6	let	let	VERB
ihlr-27440	87	7	us	we	PRON
ihlr-27440	87	8	consider	consider	VERB
ihlr-27440	87	9	a	a	DET
ihlr-27440	87	10	hypothetical	hypothetical	ADJ
ihlr-27440	87	11	facility	facility	NOUN
ihlr-27440	87	12	.	.	PUNCT
ihlr-27440	88	1	b.	b.	PROPN
ihlr-27440	89	1	a	a	DET
ihlr-27440	89	2	hypothetical	hypothetical	ADJ
ihlr-27440	89	3	facility	facility	NOUN
ihlr-27440	89	4	consider	consider	VERB
ihlr-27440	89	5	a	a	DET
ihlr-27440	89	6	hypothetical	hypothetical	ADJ
ihlr-27440	89	7	facility	facility	NOUN
ihlr-27440	89	8	(	(	PUNCT
ihlr-27440	89	9	“	"	PUNCT
ihlr-27440	89	10	facility	facility	NOUN
ihlr-27440	89	11	”	"	PUNCT
ihlr-27440	89	12	)	)	PUNCT
ihlr-27440	89	13	located	locate	VERB
ihlr-27440	89	14	in	in	ADP
ihlr-27440	89	15	a	a	DET
ihlr-27440	89	16	medically	medically	ADV
ihlr-27440	89	17	underserved	underserved	ADJ
ihlr-27440	89	18	area	area	NOUN
ihlr-27440	89	19	.	.	PUNCT
ihlr-27440	90	1	factoring	factor	VERB
ihlr-27440	90	2	out	out	ADP
ihlr-27440	90	3	areas	area	NOUN
ihlr-27440	90	4	that	that	PRON
ihlr-27440	90	5	are	be	AUX
ihlr-27440	90	6	categorized	categorize	VERB
ihlr-27440	90	7	as	as	ADP
ihlr-27440	90	8	medically	medically	ADV
ihlr-27440	90	9	underserved	underserved	ADJ
ihlr-27440	90	10	with	with	ADP
ihlr-27440	90	11	a	a	DET
ihlr-27440	90	12	governor	governor	NOUN
ihlr-27440	90	13	’s	’s	PART
ihlr-27440	90	14	exception	exception	NOUN
ihlr-27440	90	15	,	,	PUNCT
ihlr-27440	90	16	indiana	indiana	PROPN
ihlr-27440	90	17	has	have	VERB
ihlr-27440	90	18	46	46	NUM
ihlr-27440	90	19	fully	fully	ADV
ihlr-27440	90	20	and	and	CCONJ
ihlr-27440	90	21	partially	partially	ADV
ihlr-27440	90	22	medically	medically	ADV
ihlr-27440	90	23	underserved	underserved	ADJ
ihlr-27440	90	24	areas.31	areas.31	NOUN
ihlr-27440	90	25	the	the	DET
ihlr-27440	90	26	facility	facility	NOUN
ihlr-27440	90	27	also	also	ADV
ihlr-27440	90	28	will	will	AUX
ihlr-27440	90	29	be	be	AUX
ihlr-27440	90	30	in	in	ADP
ihlr-27440	90	31	a	a	DET
ihlr-27440	90	32	rural	rural	ADJ
ihlr-27440	90	33	health	health	NOUN
ihlr-27440	90	34	area	area	NOUN
ihlr-27440	90	35	,	,	PUNCT
ihlr-27440	90	36	as	as	SCONJ
ihlr-27440	90	37	it	it	PRON
ihlr-27440	90	38	would	would	AUX
ihlr-27440	90	39	be	be	AUX
ihlr-27440	90	40	designed	design	VERB
ihlr-27440	90	41	to	to	PART
ihlr-27440	90	42	connect	connect	VERB
ihlr-27440	90	43	those	those	PRON
ihlr-27440	90	44	in	in	ADP
ihlr-27440	90	45	the	the	DET
ihlr-27440	90	46	underserved	underserved	ADJ
ihlr-27440	90	47	population	population	NOUN
ihlr-27440	90	48	with	with	ADP
ihlr-27440	90	49	providers	provider	NOUN
ihlr-27440	90	50	located	locate	VERB
ihlr-27440	90	51	at	at	ADP
ihlr-27440	90	52	the	the	DET
ihlr-27440	90	53	main	main	ADJ
ihlr-27440	90	54	hospital	hospital	NOUN
ihlr-27440	90	55	.	.	PUNCT
ihlr-27440	91	1	utilizing	utilize	VERB
ihlr-27440	91	2	the	the	DET
ihlr-27440	91	3	health	health	NOUN
ihlr-27440	91	4	resources	resource	NOUN
ihlr-27440	91	5	&	&	CCONJ
ihlr-27440	91	6	services	services	PROPN
ihlr-27440	91	7	administration	administration	PROPN
ihlr-27440	91	8	(	(	PUNCT
ihlr-27440	91	9	“	"	PUNCT
ihlr-27440	91	10	hrsa	hrsa	PROPN
ihlr-27440	91	11	”	"	PUNCT
ihlr-27440	91	12	)	)	PUNCT
ihlr-27440	91	13	data	datum	NOUN
ihlr-27440	91	14	warehouse	warehouse	NOUN
ihlr-27440	91	15	,	,	PUNCT
ihlr-27440	91	16	indiana	indiana	PROPN
ihlr-27440	91	17	has	have	VERB
ihlr-27440	91	18	a	a	DET
ihlr-27440	91	19	total	total	NOUN
ihlr-27440	91	20	of	of	ADP
ihlr-27440	91	21	24	24	NUM
ihlr-27440	91	22	medically	medically	ADV
ihlr-27440	91	23	underserved	underserved	ADJ
ihlr-27440	91	24	areas	area	NOUN
ihlr-27440	91	25	located	locate	VERB
ihlr-27440	91	26	in	in	ADP
ihlr-27440	91	27	rural	rural	ADJ
ihlr-27440	91	28	areas	area	NOUN
ihlr-27440	91	29	of	of	ADP
ihlr-27440	91	30	the	the	DET
ihlr-27440	91	31	state.32	state.32	PROPN
ihlr-27440	91	32	each	each	DET
ihlr-27440	91	33	area	area	NOUN
ihlr-27440	91	34	is	be	AUX
ihlr-27440	91	35	assigned	assign	VERB
ihlr-27440	91	36	an	an	DET
ihlr-27440	91	37	index	index	NOUN
ihlr-27440	91	38	of	of	ADP
ihlr-27440	91	39	medical	medical	ADJ
ihlr-27440	91	40	underservice	underservice	NOUN
ihlr-27440	91	41	(	(	PUNCT
ihlr-27440	91	42	“	"	PUNCT
ihlr-27440	91	43	imu	imu	NOUN
ihlr-27440	91	44	”	"	PUNCT
ihlr-27440	91	45	)	)	PUNCT
ihlr-27440	91	46	score	score	NOUN
ihlr-27440	91	47	between	between	ADP
ihlr-27440	91	48	0	0	NUM
ihlr-27440	91	49	and	and	CCONJ
ihlr-27440	91	50	100	100	NUM
ihlr-27440	91	51	,	,	PUNCT
ihlr-27440	91	52	with	with	ADP
ihlr-27440	91	53	0	0	NUM
ihlr-27440	91	54	representing	represent	VERB
ihlr-27440	91	55	the	the	DET
ihlr-27440	91	56	most	most	ADJ
ihlr-27440	91	57	need	need	NOUN
ihlr-27440	91	58	and	and	CCONJ
ihlr-27440	91	59	100	100	NUM
ihlr-27440	91	60	representing	represent	VERB
ihlr-27440	91	61	the	the	DET
ihlr-27440	91	62	least	least	ADJ
ihlr-27440	91	63	need.33	need.33	NOUN
ihlr-27440	91	64	an	an	DET
ihlr-27440	91	65	area	area	NOUN
ihlr-27440	91	66	is	be	AUX
ihlr-27440	91	67	classified	classify	VERB
ihlr-27440	91	68	as	as	ADP
ihlr-27440	91	69	medically	medically	ADV
ihlr-27440	91	70	underserved	underserved	ADJ
ihlr-27440	91	71	based	base	VERB
ihlr-27440	91	72	on	on	ADP
ihlr-27440	91	73	designation	designation	NOUN
ihlr-27440	91	74	criterion	criterion	NOUN
ihlr-27440	91	75	developed	develop	VERB
ihlr-27440	91	76	by	by	ADP
ihlr-27440	91	77	hrsa	hrsa	PROPN
ihlr-27440	91	78	’s	’s	PROPN
ihlr-27440	91	79	bureau	bureau	PROPN
ihlr-27440	91	80	of	of	ADP
ihlr-27440	91	81	health	health	PROPN
ihlr-27440	91	82	workforce	workforce	PROPN
ihlr-27440	91	83	,	,	PUNCT
ihlr-27440	91	84	and	and	CCONJ
ihlr-27440	91	85	a	a	DET
ihlr-27440	91	86	score	score	NOUN
ihlr-27440	91	87	of	of	ADP
ihlr-27440	91	88	less	less	ADJ
ihlr-27440	91	89	than	than	ADP
ihlr-27440	91	90	or	or	CCONJ
ihlr-27440	91	91	equal	equal	ADJ
ihlr-27440	91	92	to	to	ADP
ihlr-27440	91	93	62	62	NUM
ihlr-27440	91	94	is	be	AUX
ihlr-27440	91	95	needed	need	VERB
ihlr-27440	91	96	to	to	PART
ihlr-27440	91	97	qualify	qualify	VERB
ihlr-27440	91	98	for	for	ADP
ihlr-27440	91	99	designation	designation	NOUN
ihlr-27440	91	100	as	as	ADP
ihlr-27440	91	101	a	a	DET
ihlr-27440	91	102	medically	medically	ADV
ihlr-27440	91	103	underserved	underserved	ADJ
ihlr-27440	91	104	area.34	area.34	ADV
ihlr-27440	91	105	organized	organized	ADJ
ihlr-27440	91	106	from	from	ADP
ihlr-27440	91	107	lowest	low	ADJ
ihlr-27440	91	108	imu	imu	ADJ
ihlr-27440	91	109	score	score	NOUN
ihlr-27440	91	110	to	to	ADP
ihlr-27440	91	111	highest	high	ADJ
ihlr-27440	91	112	imu	imu	NOUN
ihlr-27440	91	113	score	score	NOUN
ihlr-27440	91	114	,	,	PUNCT
ihlr-27440	91	115	the	the	DET
ihlr-27440	91	116	median	median	ADJ
ihlr-27440	91	117	score	score	NOUN
ihlr-27440	91	118	was	be	AUX
ihlr-27440	91	119	57.2	57.2	NUM
ihlr-27440	91	120	,	,	PUNCT
ihlr-27440	91	121	which	which	PRON
ihlr-27440	91	122	corresponds	correspond	VERB
ihlr-27440	91	123	to	to	ADP
ihlr-27440	91	124	the	the	DET
ihlr-27440	91	125	cass	cass	PROPN
ihlr-27440	91	126	county	county	PROPN
ihlr-27440	91	127	service	service	NOUN
ihlr-27440	91	128	area.35	area.35	PROPN
ihlr-27440	91	129	therefore	therefore	ADV
ihlr-27440	91	130	,	,	PUNCT
ihlr-27440	91	131	the	the	DET
ihlr-27440	91	132	hypothetical	hypothetical	ADJ
ihlr-27440	91	133	facility	facility	NOUN
ihlr-27440	91	134	will	will	AUX
ihlr-27440	91	135	be	be	AUX
ihlr-27440	91	136	in	in	ADP
ihlr-27440	91	137	the	the	DET
ihlr-27440	91	138	cass	cass	PROPN
ihlr-27440	91	139	county	county	PROPN
ihlr-27440	91	140	service	service	PROPN
ihlr-27440	91	141	30	30	NUM
ihlr-27440	91	142	.	.	PUNCT
ihlr-27440	92	1	see	see	VERB
ihlr-27440	92	2	tania	tania	PROPN
ihlr-27440	92	3	elliot	elliot	PROPN
ihlr-27440	92	4	&	&	CCONJ
ihlr-27440	92	5	margot	margot	PROPN
ihlr-27440	92	6	c.	c.	PROPN
ihlr-27440	92	7	yopes	yopes	PROPN
ihlr-27440	92	8	,	,	PUNCT
ihlr-27440	92	9	direct	direct	NOUN
ihlr-27440	92	10	-	-	PUNCT
ihlr-27440	92	11	to	to	ADP
ihlr-27440	92	12	-	-	PUNCT
ihlr-27440	92	13	consumer	consumer	NOUN
ihlr-27440	92	14	-	-	PUNCT
ihlr-27440	92	15	telemedicine	telemedicine	NOUN
ihlr-27440	92	16	,	,	PUNCT
ihlr-27440	92	17	7	7	NUM
ihlr-27440	92	18	j.	j.	PROPN
ihlr-27440	92	19	allergy	allergy	PROPN
ihlr-27440	92	20	&	&	CCONJ
ihlr-27440	92	21	clinical	clinical	ADJ
ihlr-27440	92	22	immunology	immunology	NOUN
ihlr-27440	92	23	:	:	PUNCT
ihlr-27440	92	24	in	in	ADP
ihlr-27440	92	25	pract	pract	NOUN
ihlr-27440	92	26	.	.	PUNCT
ihlr-27440	93	1	2546	2546	NUM
ihlr-27440	93	2	,	,	PUNCT
ihlr-27440	93	3	2553	2553	NUM
ihlr-27440	93	4	(	(	PUNCT
ihlr-27440	93	5	2019	2019	NUM
ihlr-27440	93	6	)	)	PUNCT
ihlr-27440	93	7	(	(	PUNCT
ihlr-27440	93	8	“	"	PUNCT
ihlr-27440	93	9	most	most	ADJ
ihlr-27440	93	10	us	us	PROPN
ihlr-27440	93	11	health	health	NOUN
ihlr-27440	93	12	institutions	institution	NOUN
ihlr-27440	93	13	and	and	CCONJ
ihlr-27440	93	14	hospital	hospital	NOUN
ihlr-27440	93	15	systems	system	NOUN
ihlr-27440	93	16	are	be	AUX
ihlr-27440	93	17	currently	currently	ADV
ihlr-27440	93	18	using	use	VERB
ihlr-27440	93	19	some	some	DET
ihlr-27440	93	20	form	form	NOUN
ihlr-27440	93	21	of	of	ADP
ihlr-27440	93	22	telehealth	telehealth	NOUN
ihlr-27440	93	23	,	,	PUNCT
ihlr-27440	93	24	and	and	CCONJ
ihlr-27440	93	25	more	more	ADJ
ihlr-27440	93	26	than	than	ADP
ihlr-27440	93	27	90	90	NUM
ihlr-27440	93	28	%	%	NOUN
ihlr-27440	93	29	of	of	ADP
ihlr-27440	93	30	health	health	NOUN
ihlr-27440	93	31	care	care	NOUN
ihlr-27440	93	32	executives	executive	NOUN
ihlr-27440	93	33	surveyed	survey	VERB
ihlr-27440	93	34	across	across	ADP
ihlr-27440	93	35	the	the	DET
ihlr-27440	93	36	united	united	PROPN
ihlr-27440	93	37	states	states	PROPN
ihlr-27440	93	38	have	have	VERB
ihlr-27440	93	39	virtual	virtual	ADJ
ihlr-27440	93	40	care	care	NOUN
ihlr-27440	93	41	on	on	ADP
ihlr-27440	93	42	their	their	PRON
ihlr-27440	93	43	roadmap	roadmap	NOUN
ihlr-27440	93	44	for	for	ADP
ihlr-27440	93	45	growth	growth	NOUN
ihlr-27440	93	46	.	.	PUNCT
ihlr-27440	93	47	”	"	PUNCT
ihlr-27440	93	48	)	)	PUNCT
ihlr-27440	93	49	;	;	PUNCT
ihlr-27440	93	50	see	see	VERB
ihlr-27440	93	51	also	also	ADV
ihlr-27440	93	52	cara	cara	PROPN
ihlr-27440	93	53	murez	murez	NOUN
ihlr-27440	93	54	,	,	PUNCT
ihlr-27440	93	55	health	health	NOUN
ihlr-27440	93	56	care	care	NOUN
ihlr-27440	93	57	after	after	ADP
ihlr-27440	93	58	covid	covid	PROPN
ihlr-27440	93	59	:	:	PUNCT
ihlr-27440	93	60	the	the	DET
ihlr-27440	93	61	rise	rise	NOUN
ihlr-27440	93	62	of	of	ADP
ihlr-27440	93	63	telemedicine	telemedicine	NOUN
ihlr-27440	93	64	,	,	PUNCT
ihlr-27440	93	65	u.s	u.s	PROPN
ihlr-27440	93	66	.	.	PROPN
ihlr-27440	93	67	news	news	PROPN
ihlr-27440	93	68	(	(	PUNCT
ihlr-27440	93	69	jan	jan	PROPN
ihlr-27440	93	70	.	.	PROPN
ihlr-27440	93	71	5	5	NUM
ihlr-27440	93	72	,	,	PUNCT
ihlr-27440	93	73	2021	2021	NUM
ihlr-27440	93	74	,	,	PUNCT
ihlr-27440	93	75	8:49	8:49	NUM
ihlr-27440	93	76	am	am	NOUN
ihlr-27440	93	77	)	)	PUNCT
ihlr-27440	93	78	,	,	PUNCT
ihlr-27440	93	79	https://www.usnews.com/news/health-news/articles/2021-01-05/health-care-after-covid-the-rise-oftelemedicine	https://www.usnews.com/news/health-news/articles/2021-01-05/health-care-after-covid-the-rise-oftelemedicine	X
ihlr-27440	93	80	(	(	PUNCT
ihlr-27440	93	81	innovative	innovative	ADJ
ihlr-27440	93	82	approaches	approach	NOUN
ihlr-27440	93	83	to	to	ADP
ihlr-27440	93	84	health	health	NOUN
ihlr-27440	93	85	care	care	NOUN
ihlr-27440	93	86	through	through	ADP
ihlr-27440	93	87	increased	increase	VERB
ihlr-27440	93	88	use	use	NOUN
ihlr-27440	93	89	of	of	ADP
ihlr-27440	93	90	telehealth	telehealth	NOUN
ihlr-27440	93	91	and	and	CCONJ
ihlr-27440	93	92	telemedicine	telemedicine	NOUN
ihlr-27440	93	93	are	be	AUX
ihlr-27440	93	94	“	"	PUNCT
ihlr-27440	93	95	likely	likely	ADJ
ihlr-27440	93	96	to	to	PART
ihlr-27440	93	97	linger	linger	VERB
ihlr-27440	93	98	long	long	ADV
ihlr-27440	93	99	after	after	ADP
ihlr-27440	93	100	the	the	DET
ihlr-27440	93	101	pandemic	pandemic	ADJ
ihlr-27440	93	102	ebbs	ebb	NOUN
ihlr-27440	93	103	”	"	PUNCT
ihlr-27440	93	104	)	)	PUNCT
ihlr-27440	93	105	.	.	PUNCT
ihlr-27440	94	1	31	31	NUM
ihlr-27440	94	2	.	.	PUNCT
ihlr-27440	94	3	mua	mua	NOUN
ihlr-27440	94	4	find	find	NOUN
ihlr-27440	94	5	,	,	PUNCT
ihlr-27440	94	6	health	health	NOUN
ihlr-27440	94	7	res	re	NOUN
ihlr-27440	94	8	.	.	PROPN
ihlr-27440	94	9	&	&	CCONJ
ihlr-27440	94	10	serv	serv	PROPN
ihlr-27440	94	11	.	.	PUNCT
ihlr-27440	95	1	admin	admin	PROPN
ihlr-27440	95	2	.	.	PROPN
ihlr-27440	95	3	,	,	PUNCT
ihlr-27440	95	4	https://data.hrsa.gov/tools/shortage-area/muafind	https://data.hrsa.gov/tools/shortage-area/muafind	PROPN
ihlr-27440	96	1	[	[	X
ihlr-27440	96	2	https://perma.cc/4yky-qkpb	https://perma.cc/4yky-qkpb	PROPN
ihlr-27440	96	3	]	]	X
ihlr-27440	96	4	(	(	PUNCT
ihlr-27440	96	5	last	last	ADV
ihlr-27440	96	6	visited	visit	VERB
ihlr-27440	96	7	oct	oct	PROPN
ihlr-27440	96	8	.	.	PROPN
ihlr-27440	96	9	14	14	NUM
ihlr-27440	96	10	,	,	PUNCT
ihlr-27440	96	11	2021	2021	NUM
ihlr-27440	96	12	)	)	PUNCT
ihlr-27440	96	13	.	.	PUNCT
ihlr-27440	97	1	32	32	NUM
ihlr-27440	97	2	.	.	PUNCT
ihlr-27440	98	1	i	i	PRON
ihlr-27440	98	2	d.	d.	PROPN
ihlr-27440	98	3	33	33	NUM
ihlr-27440	98	4	.	.	PUNCT
ihlr-27440	99	1	i	i	PRON
ihlr-27440	99	2	d.	d.	PROPN
ihlr-27440	99	3	34	34	NUM
ihlr-27440	99	4	.	.	PUNCT
ihlr-27440	100	1	i	i	PRON
ihlr-27440	100	2	d.	d.	PROPN
ihlr-27440	100	3	35	35	NUM
ihlr-27440	100	4	.	.	PUNCT
ihlr-27440	101	1	i	i	PRON
ihlr-27440	101	2	d.	d.	PROPN
ihlr-27440	101	3	(	(	PUNCT
ihlr-27440	101	4	the	the	DET
ihlr-27440	101	5	lowest	low	ADJ
ihlr-27440	101	6	score	score	NOUN
ihlr-27440	101	7	(	(	PUNCT
ihlr-27440	101	8	highest	high	ADJ
ihlr-27440	101	9	need	need	NOUN
ihlr-27440	101	10	)	)	PUNCT
ihlr-27440	101	11	is	be	AUX
ihlr-27440	101	12	0	0	NUM
ihlr-27440	101	13	;	;	PUNCT
ihlr-27440	101	14	the	the	DET
ihlr-27440	101	15	highest	high	ADJ
ihlr-27440	101	16	score	score	NOUN
ihlr-27440	101	17	(	(	PUNCT
ihlr-27440	101	18	lowest	low	ADJ
ihlr-27440	101	19	need	need	NOUN
ihlr-27440	101	20	)	)	PUNCT
ihlr-27440	101	21	is	be	AUX
ihlr-27440	101	22	100	100	NUM
ihlr-27440	101	23	.	.	PUNCT
ihlr-27440	102	1	in	in	ADP
ihlr-27440	102	2	order	order	NOUN
ihlr-27440	102	3	to	to	PART
ihlr-27440	102	4	qualify	qualify	VERB
ihlr-27440	102	5	for	for	ADP
ihlr-27440	102	6	designation	designation	NOUN
ihlr-27440	102	7	,	,	PUNCT
ihlr-27440	102	8	the	the	DET
ihlr-27440	102	9	imu	imu	NOUN
ihlr-27440	102	10	score	score	NOUN
ihlr-27440	102	11	must	must	AUX
ihlr-27440	102	12	be	be	AUX
ihlr-27440	102	13	less	less	ADJ
ihlr-27440	102	14	than	than	ADP
ihlr-27440	102	15	or	or	CCONJ
ihlr-27440	102	16	equal	equal	ADJ
ihlr-27440	102	17	to	to	ADP
ihlr-27440	102	18	62.0	62.0	NUM
ihlr-27440	102	19	.	.	PUNCT
ihlr-27440	103	1	the	the	DET
ihlr-27440	103	2	score	score	NOUN
ihlr-27440	103	3	applies	apply	VERB
ihlr-27440	103	4	to	to	ADP
ihlr-27440	103	5	the	the	DET
ihlr-27440	103	6	mua	mua	NOUN
ihlr-27440	103	7	or	or	CCONJ
ihlr-27440	103	8	mup	mup	NOUN
ihlr-27440	103	9	as	as	ADP
ihlr-27440	103	10	a	a	DET
ihlr-27440	103	11	whole	whole	NOUN
ihlr-27440	103	12	,	,	PUNCT
ihlr-27440	103	13	and	and	CCONJ
ihlr-27440	103	14	not	not	PART
ihlr-27440	103	15	to	to	ADP
ihlr-27440	103	16	individual	individual	ADJ
ihlr-27440	103	17	portions	portion	NOUN
ihlr-27440	103	18	of	of	ADP
ihlr-27440	103	19	it	it	PRON
ihlr-27440	103	20	.	.	PUNCT
ihlr-27440	103	21	)	)	PUNCT
ihlr-27440	103	22	.	.	PUNCT
ihlr-27440	104	1	390	390	NUM
ihlr-27440	104	2	indiana	indiana	PROPN
ihlr-27440	104	3	health	health	PROPN
ihlr-27440	104	4	law	law	PROPN
ihlr-27440	104	5	review	review	NOUN
ihlr-27440	104	6	[	[	X
ihlr-27440	104	7	vol	vol	NOUN
ihlr-27440	104	8	.	.	PUNCT
ihlr-27440	104	9	20:385	20:385	NUM
ihlr-27440	104	10	area	area	NOUN
ihlr-27440	104	11	because	because	SCONJ
ihlr-27440	104	12	it	it	PRON
ihlr-27440	104	13	is	be	AUX
ihlr-27440	104	14	a	a	DET
ihlr-27440	104	15	medically	medically	ADV
ihlr-27440	104	16	underserved	underserved	ADJ
ihlr-27440	104	17	area	area	NOUN
ihlr-27440	104	18	located	locate	VERB
ihlr-27440	104	19	in	in	ADP
ihlr-27440	104	20	a	a	DET
ihlr-27440	104	21	rural	rural	ADJ
ihlr-27440	104	22	county	county	NOUN
ihlr-27440	104	23	.	.	PUNCT
ihlr-27440	105	1	around	around	ADV
ihlr-27440	105	2	90.6	90.6	NUM
ihlr-27440	105	3	percent	percent	NOUN
ihlr-27440	105	4	of	of	ADP
ihlr-27440	105	5	cass	cass	PROPN
ihlr-27440	105	6	county	county	PROPN
ihlr-27440	105	7	citizens	citizen	NOUN
ihlr-27440	105	8	are	be	AUX
ihlr-27440	105	9	insured	insure	VERB
ihlr-27440	105	10	,	,	PUNCT
ihlr-27440	105	11	breaking	break	VERB
ihlr-27440	105	12	down	down	ADP
ihlr-27440	105	13	to	to	ADP
ihlr-27440	105	14	50.5	50.5	NUM
ihlr-27440	105	15	percent	percent	NOUN
ihlr-27440	105	16	covered	cover	VERB
ihlr-27440	105	17	by	by	ADP
ihlr-27440	105	18	employee	employee	NOUN
ihlr-27440	105	19	plans	plan	NOUN
ihlr-27440	105	20	,	,	PUNCT
ihlr-27440	105	21	15.1	15.1	NUM
ihlr-27440	105	22	percent	percent	NOUN
ihlr-27440	105	23	covered	cover	VERB
ihlr-27440	105	24	by	by	ADP
ihlr-27440	105	25	medicaid	medicaid	PROPN
ihlr-27440	105	26	,	,	PUNCT
ihlr-27440	105	27	13.1	13.1	NUM
ihlr-27440	105	28	percent	percent	NOUN
ihlr-27440	105	29	covered	cover	VERB
ihlr-27440	105	30	by	by	ADP
ihlr-27440	105	31	medicare	medicare	PROPN
ihlr-27440	105	32	,	,	PUNCT
ihlr-27440	105	33	10.6	10.6	NUM
ihlr-27440	105	34	percent	percent	NOUN
ihlr-27440	105	35	are	be	AUX
ihlr-27440	105	36	on	on	ADP
ihlr-27440	105	37	non	non	ADJ
ihlr-27440	105	38	-	-	ADJ
ihlr-27440	105	39	group	group	ADJ
ihlr-27440	105	40	plans	plan	NOUN
ihlr-27440	105	41	,	,	PUNCT
ihlr-27440	105	42	and	and	CCONJ
ihlr-27440	105	43	1.26	1.26	NUM
ihlr-27440	105	44	percent	percent	NOUN
ihlr-27440	105	45	are	be	AUX
ihlr-27440	105	46	on	on	ADP
ihlr-27440	105	47	va	va	NOUN
ihlr-27440	105	48	plans.36	plans.36	NOUN
ihlr-27440	105	49	moreover	moreover	ADV
ihlr-27440	105	50	,	,	PUNCT
ihlr-27440	105	51	the	the	DET
ihlr-27440	105	52	ratio	ratio	NOUN
ihlr-27440	105	53	of	of	ADP
ihlr-27440	105	54	patients	patient	NOUN
ihlr-27440	105	55	to	to	ADP
ihlr-27440	105	56	primary	primary	ADJ
ihlr-27440	105	57	care	care	NOUN
ihlr-27440	105	58	physicians	physician	NOUN
ihlr-27440	105	59	is	be	AUX
ihlr-27440	105	60	2,370	2,370	NUM
ihlr-27440	105	61	to	to	PART
ihlr-27440	105	62	1	1	NUM
ihlr-27440	105	63	,	,	PUNCT
ihlr-27440	105	64	which	which	PRON
ihlr-27440	105	65	strains	strain	VERB
ihlr-27440	105	66	provider	provider	NOUN
ihlr-27440	105	67	resources	resource	NOUN
ihlr-27440	105	68	and	and	CCONJ
ihlr-27440	105	69	access	access	NOUN
ihlr-27440	105	70	to	to	PART
ihlr-27440	105	71	care	care	VERB
ihlr-27440	105	72	for	for	ADP
ihlr-27440	105	73	citizens.37	citizens.37	NOUN
ihlr-27440	105	74	locating	locate	VERB
ihlr-27440	105	75	a	a	DET
ihlr-27440	105	76	telehealth	telehealth	ADJ
ihlr-27440	105	77	-	-	PUNCT
ihlr-27440	105	78	exclusive	exclusive	ADJ
ihlr-27440	105	79	facility	facility	NOUN
ihlr-27440	105	80	that	that	PRON
ihlr-27440	105	81	connects	connect	VERB
ihlr-27440	105	82	patients	patient	NOUN
ihlr-27440	105	83	in	in	ADP
ihlr-27440	105	84	this	this	DET
ihlr-27440	105	85	service	service	NOUN
ihlr-27440	105	86	area	area	NOUN
ihlr-27440	105	87	with	with	ADP
ihlr-27440	105	88	providers	provider	NOUN
ihlr-27440	105	89	at	at	ADP
ihlr-27440	105	90	the	the	DET
ihlr-27440	105	91	main	main	ADJ
ihlr-27440	105	92	hospital	hospital	NOUN
ihlr-27440	105	93	facility	facility	NOUN
ihlr-27440	105	94	will	will	AUX
ihlr-27440	105	95	likely	likely	ADV
ihlr-27440	105	96	result	result	VERB
ihlr-27440	105	97	in	in	ADP
ihlr-27440	105	98	decreased	decrease	VERB
ihlr-27440	105	99	wait	wait	PROPN
ihlr-27440	105	100	times	time	NOUN
ihlr-27440	105	101	for	for	ADP
ihlr-27440	105	102	in	in	ADP
ihlr-27440	105	103	-	-	PUNCT
ihlr-27440	105	104	person	person	NOUN
ihlr-27440	105	105	visits	visit	NOUN
ihlr-27440	105	106	to	to	ADP
ihlr-27440	105	107	area	area	NOUN
ihlr-27440	105	108	hospitals	hospital	NOUN
ihlr-27440	105	109	,	,	PUNCT
ihlr-27440	105	110	increase	increase	VERB
ihlr-27440	105	111	access	access	NOUN
ihlr-27440	105	112	to	to	AUX
ihlr-27440	105	113	care	care	VERB
ihlr-27440	105	114	for	for	ADP
ihlr-27440	105	115	cass	cass	PROPN
ihlr-27440	105	116	county	county	PROPN
ihlr-27440	105	117	citizens	citizen	NOUN
ihlr-27440	105	118	,	,	PUNCT
ihlr-27440	105	119	and	and	CCONJ
ihlr-27440	105	120	help	help	VERB
ihlr-27440	105	121	reduce	reduce	VERB
ihlr-27440	105	122	the	the	DET
ihlr-27440	105	123	spread	spread	NOUN
ihlr-27440	105	124	of	of	ADP
ihlr-27440	105	125	diseases	disease	NOUN
ihlr-27440	105	126	and	and	CCONJ
ihlr-27440	105	127	viruses	virus	NOUN
ihlr-27440	105	128	,	,	PUNCT
ihlr-27440	105	129	such	such	ADJ
ihlr-27440	105	130	as	as	ADP
ihlr-27440	105	131	the	the	DET
ihlr-27440	105	132	flu	flu	NOUN
ihlr-27440	105	133	and	and	CCONJ
ihlr-27440	105	134	covid-19	covid-19	PROPN
ihlr-27440	105	135	.	.	PUNCT
ihlr-27440	106	1	one	one	NUM
ihlr-27440	106	2	of	of	ADP
ihlr-27440	106	3	the	the	DET
ihlr-27440	106	4	main	main	ADJ
ihlr-27440	106	5	barriers	barrier	NOUN
ihlr-27440	106	6	to	to	ADP
ihlr-27440	106	7	the	the	DET
ihlr-27440	106	8	success	success	NOUN
ihlr-27440	106	9	of	of	ADP
ihlr-27440	106	10	telehealth	telehealth	ADJ
ihlr-27440	106	11	services	service	NOUN
ihlr-27440	106	12	is	be	AUX
ihlr-27440	106	13	the	the	DET
ihlr-27440	106	14	lack	lack	NOUN
ihlr-27440	106	15	of	of	ADP
ihlr-27440	106	16	broadband	broadband	NOUN
ihlr-27440	106	17	access	access	NOUN
ihlr-27440	106	18	in	in	ADP
ihlr-27440	106	19	rural	rural	ADJ
ihlr-27440	106	20	areas.38	areas.38	PROPN
ihlr-27440	106	21	however	however	ADV
ihlr-27440	106	22	,	,	PUNCT
ihlr-27440	106	23	assume	assume	VERB
ihlr-27440	106	24	that	that	SCONJ
ihlr-27440	106	25	the	the	DET
ihlr-27440	106	26	facility	facility	NOUN
ihlr-27440	106	27	contemplated	contemplate	VERB
ihlr-27440	106	28	here	here	ADV
ihlr-27440	106	29	would	would	AUX
ihlr-27440	106	30	limit	limit	VERB
ihlr-27440	106	31	connectivity	connectivity	NOUN
ihlr-27440	106	32	issues	issue	NOUN
ihlr-27440	106	33	by	by	ADP
ihlr-27440	106	34	having	have	VERB
ihlr-27440	106	35	its	its	PRON
ihlr-27440	106	36	own	own	ADJ
ihlr-27440	106	37	facility	facility	NOUN
ihlr-27440	106	38	in	in	ADP
ihlr-27440	106	39	the	the	DET
ihlr-27440	106	40	underserved	underserved	ADJ
ihlr-27440	106	41	area	area	NOUN
ihlr-27440	106	42	that	that	SCONJ
ihlr-27440	106	43	individuals	individual	NOUN
ihlr-27440	106	44	could	could	AUX
ihlr-27440	106	45	travel	travel	VERB
ihlr-27440	106	46	to	to	ADP
ihlr-27440	106	47	and	and	CCONJ
ihlr-27440	106	48	be	be	AUX
ihlr-27440	106	49	seen	see	VERB
ihlr-27440	106	50	virtually	virtually	ADV
ihlr-27440	106	51	by	by	ADP
ihlr-27440	106	52	a	a	DET
ihlr-27440	106	53	provider	provider	NOUN
ihlr-27440	106	54	.	.	PUNCT
ihlr-27440	107	1	but	but	CCONJ
ihlr-27440	107	2	,	,	PUNCT
ihlr-27440	107	3	even	even	ADV
ihlr-27440	107	4	if	if	SCONJ
ihlr-27440	107	5	such	such	DET
ihlr-27440	107	6	a	a	DET
ihlr-27440	107	7	facility	facility	NOUN
ihlr-27440	107	8	would	would	AUX
ihlr-27440	107	9	benefit	benefit	VERB
ihlr-27440	107	10	this	this	DET
ihlr-27440	107	11	underserved	underserved	ADJ
ihlr-27440	107	12	area	area	NOUN
ihlr-27440	107	13	,	,	PUNCT
ihlr-27440	107	14	the	the	DET
ihlr-27440	107	15	desirability	desirability	NOUN
ihlr-27440	107	16	of	of	ADP
ihlr-27440	107	17	the	the	DET
ihlr-27440	107	18	investment	investment	NOUN
ihlr-27440	107	19	by	by	ADP
ihlr-27440	107	20	a	a	DET
ihlr-27440	107	21	nonprofit	nonprofit	ADJ
ihlr-27440	107	22	hospital	hospital	NOUN
ihlr-27440	107	23	would	would	AUX
ihlr-27440	107	24	be	be	AUX
ihlr-27440	107	25	affected	affect	VERB
ihlr-27440	107	26	by	by	ADP
ihlr-27440	107	27	the	the	DET
ihlr-27440	107	28	potential	potential	ADJ
ihlr-27440	107	29	unavailability	unavailability	NOUN
ihlr-27440	107	30	of	of	ADP
ihlr-27440	107	31	property	property	NOUN
ihlr-27440	107	32	tax	tax	NOUN
ihlr-27440	107	33	exemption	exemption	NOUN
ihlr-27440	107	34	for	for	ADP
ihlr-27440	107	35	the	the	DET
ihlr-27440	107	36	facility	facility	NOUN
ihlr-27440	107	37	.	.	PUNCT
ihlr-27440	108	1	specifically	specifically	ADV
ihlr-27440	108	2	,	,	PUNCT
ihlr-27440	108	3	the	the	DET
ihlr-27440	108	4	difficulty	difficulty	NOUN
ihlr-27440	108	5	of	of	ADP
ihlr-27440	108	6	showing	show	VERB
ihlr-27440	108	7	how	how	SCONJ
ihlr-27440	108	8	a	a	DET
ihlr-27440	108	9	facility	facility	NOUN
ihlr-27440	108	10	located	locate	VERB
ihlr-27440	108	11	off	off	ADP
ihlr-27440	108	12	a	a	DET
ihlr-27440	108	13	hospital	hospital	NOUN
ihlr-27440	108	14	’s	’s	PART
ihlr-27440	108	15	main	main	ADJ
ihlr-27440	108	16	campus	campus	NOUN
ihlr-27440	108	17	is	be	AUX
ihlr-27440	108	18	substantially	substantially	ADV
ihlr-27440	108	19	related	relate	VERB
ihlr-27440	108	20	to	to	ADP
ihlr-27440	108	21	or	or	CCONJ
ihlr-27440	108	22	supportive	supportive	ADJ
ihlr-27440	108	23	of	of	ADP
ihlr-27440	108	24	the	the	DET
ihlr-27440	108	25	hospital	hospital	NOUN
ihlr-27440	108	26	’s	’s	PART
ihlr-27440	108	27	inpatient	inpatient	PROPN
ihlr-27440	108	28	facility	facility	NOUN
ihlr-27440	108	29	,	,	PUNCT
ihlr-27440	108	30	along	along	ADP
ihlr-27440	108	31	with	with	ADP
ihlr-27440	108	32	the	the	DET
ihlr-27440	108	33	heightened	heighten	VERB
ihlr-27440	108	34	standard	standard	NOUN
ihlr-27440	108	35	imposed	impose	VERB
ihlr-27440	108	36	by	by	ADP
ihlr-27440	108	37	the	the	DET
ihlr-27440	108	38	indiana	indiana	PROPN
ihlr-27440	108	39	tax	tax	PROPN
ihlr-27440	108	40	court	court	NOUN
ihlr-27440	108	41	’s	’s	PART
ihlr-27440	108	42	recent	recent	ADJ
ihlr-27440	108	43	ruling	ruling	NOUN
ihlr-27440	108	44	regarding	regard	VERB
ihlr-27440	108	45	the	the	DET
ihlr-27440	108	46	“	"	PUNCT
ihlr-27440	108	47	predominate	predominate	ADJ
ihlr-27440	108	48	use	use	NOUN
ihlr-27440	108	49	test	test	NOUN
ihlr-27440	108	50	”	"	PUNCT
ihlr-27440	108	51	to	to	PART
ihlr-27440	108	52	determine	determine	VERB
ihlr-27440	108	53	charitable	charitable	ADJ
ihlr-27440	108	54	care	care	NOUN
ihlr-27440	108	55	and	and	CCONJ
ihlr-27440	108	56	community	community	NOUN
ihlr-27440	108	57	benefit,39	benefit,39	NOUN
ihlr-27440	108	58	could	could	AUX
ihlr-27440	108	59	deter	deter	VERB
ihlr-27440	108	60	nonprofit	nonprofit	ADJ
ihlr-27440	108	61	hospitals	hospital	NOUN
ihlr-27440	108	62	from	from	ADP
ihlr-27440	108	63	establishing	establish	VERB
ihlr-27440	108	64	a	a	DET
ihlr-27440	108	65	telehealth	telehealth	ADJ
ihlr-27440	108	66	facility	facility	NOUN
ihlr-27440	108	67	that	that	PRON
ihlr-27440	108	68	is	be	AUX
ihlr-27440	108	69	easily	easily	ADV
ihlr-27440	108	70	accessible	accessible	ADJ
ihlr-27440	108	71	to	to	ADP
ihlr-27440	108	72	rural	rural	ADJ
ihlr-27440	108	73	hoosiers	hoosier	NOUN
ihlr-27440	108	74	because	because	SCONJ
ihlr-27440	108	75	of	of	ADP
ihlr-27440	108	76	potential	potential	ADJ
ihlr-27440	108	77	property	property	NOUN
ihlr-27440	108	78	tax	tax	NOUN
ihlr-27440	108	79	exposure	exposure	NOUN
ihlr-27440	108	80	.	.	PUNCT
ihlr-27440	109	1	36	36	NUM
ihlr-27440	109	2	.	.	PUNCT
ihlr-27440	109	3	cass	cass	PROPN
ihlr-27440	109	4	county	county	PROPN
ihlr-27440	109	5	,	,	PUNCT
ihlr-27440	109	6	data	data	PROPN
ihlr-27440	109	7	usa	usa	PROPN
ihlr-27440	109	8	,	,	PUNCT
ihlr-27440	109	9	https://datausa.io/profile/geo/cass-county-in	https://datausa.io/profile/geo/cass-county-in	PUNCT
ihlr-27440	109	10	[	[	X
ihlr-27440	109	11	https://perma	https://perma	NOUN
ihlr-27440	109	12	.	.	PUNCT
ihlr-27440	109	13	cc/3tt2	cc/3tt2	NOUN
ihlr-27440	109	14	-	-	PUNCT
ihlr-27440	109	15	84am	84am	NOUN
ihlr-27440	109	16	]	]	PUNCT
ihlr-27440	109	17	(	(	PUNCT
ihlr-27440	109	18	last	last	ADV
ihlr-27440	109	19	visited	visit	VERB
ihlr-27440	109	20	oct	oct	PROPN
ihlr-27440	109	21	.	.	PROPN
ihlr-27440	109	22	12	12	NUM
ihlr-27440	109	23	,	,	PUNCT
ihlr-27440	109	24	2021	2021	NUM
ihlr-27440	109	25	)	)	PUNCT
ihlr-27440	109	26	.	.	PUNCT
ihlr-27440	110	1	37	37	NUM
ihlr-27440	110	2	.	.	PUNCT
ihlr-27440	111	1	indiana	indiana	PROPN
ihlr-27440	111	2	,	,	PUNCT
ihlr-27440	111	3	cnty	cnty	PROPN
ihlr-27440	111	4	.	.	PUNCT
ihlr-27440	112	1	health	health	NOUN
ihlr-27440	112	2	ranking	ranking	PROPN
ihlr-27440	112	3	&	&	CCONJ
ihlr-27440	112	4	roadmaps	roadmap	NOUN
ihlr-27440	112	5	,	,	PUNCT
ihlr-27440	112	6	https://www.countyhealthrankings	https://www.countyhealthranking	NOUN
ihlr-27440	112	7	.	.	PUNCT
ihlr-27440	113	1	org	org	PROPN
ihlr-27440	113	2	/	/	SYM
ihlr-27440	113	3	app	app	PROPN
ihlr-27440	113	4	/	/	SYM
ihlr-27440	113	5	indiana/2021	indiana/2021	NOUN
ihlr-27440	114	1	[	[	X
ihlr-27440	114	2	https://perma.cc/f8yv-tawm	https://perma.cc/f8yv-tawm	X
ihlr-27440	114	3	]	]	X
ihlr-27440	114	4	(	(	PUNCT
ihlr-27440	114	5	last	last	ADV
ihlr-27440	114	6	visited	visit	VERB
ihlr-27440	114	7	oct	oct	PROPN
ihlr-27440	114	8	.	.	PROPN
ihlr-27440	114	9	14	14	NUM
ihlr-27440	114	10	,	,	PUNCT
ihlr-27440	114	11	2021	2021	NUM
ihlr-27440	114	12	)	)	PUNCT
ihlr-27440	114	13	.	.	PUNCT
ihlr-27440	115	1	38	38	NUM
ihlr-27440	115	2	.	.	PUNCT
ihlr-27440	116	1	see	see	VERB
ihlr-27440	116	2	victoria	victoria	PROPN
ihlr-27440	116	3	bailey	bailey	PROPN
ihlr-27440	116	4	,	,	PUNCT
ihlr-27440	116	5	limited	limited	ADJ
ihlr-27440	116	6	broadband	broadband	NOUN
ihlr-27440	116	7	poses	pose	VERB
ihlr-27440	116	8	a	a	DET
ihlr-27440	116	9	significant	significant	ADJ
ihlr-27440	116	10	barrier	barrier	NOUN
ihlr-27440	116	11	to	to	ADP
ihlr-27440	116	12	telehealth	telehealth	ADJ
ihlr-27440	116	13	access	access	NOUN
ihlr-27440	116	14	,	,	PUNCT
ihlr-27440	116	15	mhealth	mhealth	NOUN
ihlr-27440	116	16	intel	intel	PROPN
ihlr-27440	116	17	(	(	PUNCT
ihlr-27440	116	18	aug	aug	PROPN
ihlr-27440	116	19	.	.	PROPN
ihlr-27440	116	20	6	6	NUM
ihlr-27440	116	21	,	,	PUNCT
ihlr-27440	116	22	2021	2021	NUM
ihlr-27440	116	23	)	)	PUNCT
ihlr-27440	116	24	,	,	PUNCT
ihlr-27440	116	25	https://mhealthintelligence.com/news/limited-broadband-poses-asignificant-barrier-to-telehealth-access	https://mhealthintelligence.com/news/limited-broadband-poses-asignificant-barrier-to-telehealth-access	NOUN
ihlr-27440	117	1	[	[	X
ihlr-27440	117	2	https://perma.cc/ea26-eqn4	https://perma.cc/ea26-eqn4	X
ihlr-27440	117	3	]	]	X
ihlr-27440	117	4	(	(	PUNCT
ihlr-27440	117	5	“	"	PUNCT
ihlr-27440	117	6	while	while	SCONJ
ihlr-27440	117	7	telehealth	telehealth	NOUN
ihlr-27440	117	8	can	can	AUX
ihlr-27440	117	9	offer	offer	VERB
ihlr-27440	117	10	the	the	DET
ihlr-27440	117	11	convenience	convenience	NOUN
ihlr-27440	117	12	of	of	ADP
ihlr-27440	117	13	receiving	receive	VERB
ihlr-27440	117	14	care	care	NOUN
ihlr-27440	117	15	at	at	ADP
ihlr-27440	117	16	home	home	NOUN
ihlr-27440	117	17	,	,	PUNCT
ihlr-27440	117	18	individuals	individual	NOUN
ihlr-27440	117	19	living	live	VERB
ihlr-27440	117	20	in	in	ADP
ihlr-27440	117	21	rural	rural	ADJ
ihlr-27440	117	22	areas	area	NOUN
ihlr-27440	117	23	are	be	AUX
ihlr-27440	117	24	at	at	ADP
ihlr-27440	117	25	a	a	DET
ihlr-27440	117	26	significant	significant	ADJ
ihlr-27440	117	27	disadvantage	disadvantage	NOUN
ihlr-27440	117	28	due	due	ADP
ihlr-27440	117	29	to	to	ADP
ihlr-27440	117	30	the	the	DET
ihlr-27440	117	31	lack	lack	NOUN
ihlr-27440	117	32	of	of	ADP
ihlr-27440	117	33	broadband	broadband	NOUN
ihlr-27440	117	34	connectivity	connectivity	NOUN
ihlr-27440	117	35	.	.	PUNCT
ihlr-27440	117	36	”	"	PUNCT
ihlr-27440	117	37	)	)	PUNCT
ihlr-27440	117	38	.	.	PUNCT
ihlr-27440	118	1	39	39	NUM
ihlr-27440	118	2	.	.	PUNCT
ihlr-27440	119	1	indiana	indiana	PROPN
ihlr-27440	119	2	tax	tax	PROPN
ihlr-27440	119	3	court	court	NOUN
ihlr-27440	119	4	denies	deny	VERB
ihlr-27440	119	5	property	property	NOUN
ihlr-27440	119	6	tax	tax	NOUN
ihlr-27440	119	7	exemption	exemption	NOUN
ihlr-27440	119	8	of	of	ADP
ihlr-27440	119	9	off	off	ADP
ihlr-27440	119	10	-	-	PUNCT
ihlr-27440	119	11	campus	campus	NOUN
ihlr-27440	119	12	medical	medical	ADJ
ihlr-27440	119	13	office	office	NOUN
ihlr-27440	119	14	building	building	NOUN
ihlr-27440	119	15	,	,	PUNCT
ihlr-27440	119	16	hall	hall	NOUN
ihlr-27440	119	17	render	render	VERB
ihlr-27440	119	18	(	(	PUNCT
ihlr-27440	119	19	dec	dec	PROPN
ihlr-27440	119	20	.	.	PROPN
ihlr-27440	119	21	3	3	NUM
ihlr-27440	119	22	,	,	PUNCT
ihlr-27440	119	23	2019	2019	NUM
ihlr-27440	119	24	)	)	PUNCT
ihlr-27440	119	25	,	,	PUNCT
ihlr-27440	119	26	https://www.hallrender.com/2019/12/03/indiana-tax-courtdenies-property-tax-exemption-of-off-campus-medical-office-building/	https://www.hallrender.com/2019/12/03/indiana-tax-courtdenies-property-tax-exemption-of-off-campus-medical-office-building/	VERB
ihlr-27440	120	1	[	[	X
ihlr-27440	120	2	https://perma.cc/4vd2xw2f	https://perma.cc/4vd2xw2f	ADJ
ihlr-27440	120	3	]	]	X
ihlr-27440	120	4	.	.	PUNCT
ihlr-27440	121	1	2023	2023	NUM
ihlr-27440	121	2	]	]	PUNCT
ihlr-27440	121	3	taxation	taxation	NOUN
ihlr-27440	121	4	and	and	CCONJ
ihlr-27440	121	5	telehealth	telehealth	NOUN
ihlr-27440	121	6	391	391	NUM
ihlr-27440	121	7	iv	iv	NOUN
ihlr-27440	121	8	.	.	PUNCT
ihlr-27440	122	1	analysis	analysis	NOUN
ihlr-27440	122	2	of	of	ADP
ihlr-27440	122	3	indiana	indiana	PROPN
ihlr-27440	122	4	statutes	statute	NOUN
ihlr-27440	122	5	and	and	CCONJ
ihlr-27440	122	6	case	case	NOUN
ihlr-27440	122	7	law	law	NOUN
ihlr-27440	122	8	dealing	deal	VERB
ihlr-27440	122	9	with	with	ADP
ihlr-27440	122	10	property	property	NOUN
ihlr-27440	122	11	tax	tax	NOUN
ihlr-27440	122	12	exemptions	exemption	NOUN
ihlr-27440	122	13	for	for	ADP
ihlr-27440	122	14	additional	additional	ADJ
ihlr-27440	122	15	property	property	NOUN
ihlr-27440	122	16	owned	own	VERB
ihlr-27440	122	17	by	by	ADP
ihlr-27440	122	18	nonprofit	nonprofit	ADJ
ihlr-27440	122	19	hospitals	hospital	NOUN
ihlr-27440	122	20	a.	a.	NOUN
ihlr-27440	122	21	hospital	hospital	NOUN
ihlr-27440	122	22	exemptions	exemption	NOUN
ihlr-27440	122	23	:	:	PUNCT
ihlr-27440	122	24	indiana	indiana	PROPN
ihlr-27440	122	25	code	code	PROPN
ihlr-27440	122	26	§	§	PROPN
ihlr-27440	122	27	§	§	PROPN
ihlr-27440	122	28	6	6	NUM
ihlr-27440	122	29	-	-	SYM
ihlr-27440	122	30	1.1	1.1	NUM
ihlr-27440	122	31	-	-	PUNCT
ihlr-27440	122	32	10	10	NUM
ihlr-27440	122	33	-	-	PUNCT
ihlr-27440	122	34	16(a	16(a	NUM
ihlr-27440	122	35	)	)	PUNCT
ihlr-27440	122	36	,	,	PUNCT
ihlr-27440	122	37	(	(	PUNCT
ihlr-27440	122	38	h	h	NOUN
ihlr-27440	122	39	)	)	PUNCT
ihlr-27440	122	40	in	in	ADP
ihlr-27440	122	41	indiana	indiana	PROPN
ihlr-27440	122	42	,	,	PUNCT
ihlr-27440	122	43	all	all	PRON
ihlr-27440	122	44	or	or	CCONJ
ihlr-27440	122	45	part	part	NOUN
ihlr-27440	122	46	of	of	ADP
ihlr-27440	122	47	a	a	DET
ihlr-27440	122	48	building	building	NOUN
ihlr-27440	122	49	is	be	AUX
ihlr-27440	122	50	entitled	entitle	VERB
ihlr-27440	122	51	to	to	ADP
ihlr-27440	122	52	exemption	exemption	NOUN
ihlr-27440	122	53	from	from	ADP
ihlr-27440	122	54	property	property	NOUN
ihlr-27440	122	55	tax	tax	NOUN
ihlr-27440	122	56	if	if	SCONJ
ihlr-27440	122	57	it	it	PRON
ihlr-27440	122	58	is	be	AUX
ihlr-27440	122	59	“	"	PUNCT
ihlr-27440	122	60	owned	own	VERB
ihlr-27440	122	61	,	,	PUNCT
ihlr-27440	122	62	occupied	occupy	VERB
ihlr-27440	122	63	,	,	PUNCT
ihlr-27440	122	64	and	and	CCONJ
ihlr-27440	122	65	used	use	VERB
ihlr-27440	122	66	by	by	ADP
ihlr-27440	122	67	a	a	DET
ihlr-27440	122	68	person	person	NOUN
ihlr-27440	122	69	for	for	ADP
ihlr-27440	122	70	.	.	PUNCT
ihlr-27440	122	71	.	.	PUNCT
ihlr-27440	122	72	.	.	PUNCT
ihlr-27440	123	1	charitable	charitable	ADJ
ihlr-27440	123	2	purposes	purpose	NOUN
ihlr-27440	123	3	.	.	PUNCT
ihlr-27440	124	1	”40	”40	NOUN
ihlr-27440	124	2	in	in	ADP
ihlr-27440	124	3	order	order	NOUN
ihlr-27440	124	4	to	to	PART
ihlr-27440	124	5	be	be	AUX
ihlr-27440	124	6	entitled	entitle	VERB
ihlr-27440	124	7	to	to	ADP
ihlr-27440	124	8	a	a	DET
ihlr-27440	124	9	charitable	charitable	ADJ
ihlr-27440	124	10	purposes	purpose	NOUN
ihlr-27440	124	11	exemption	exemption	NOUN
ihlr-27440	124	12	,	,	PUNCT
ihlr-27440	124	13	there	there	PRON
ihlr-27440	124	14	must	must	AUX
ihlr-27440	124	15	be	be	AUX
ihlr-27440	124	16	an	an	DET
ihlr-27440	124	17	expectation	expectation	NOUN
ihlr-27440	124	18	of	of	ADP
ihlr-27440	124	19	some	some	DET
ihlr-27440	124	20	benefit	benefit	NOUN
ihlr-27440	124	21	that	that	PRON
ihlr-27440	124	22	flows	flow	VERB
ihlr-27440	124	23	to	to	ADP
ihlr-27440	124	24	the	the	DET
ihlr-27440	124	25	public	public	NOUN
ihlr-27440	124	26	because	because	SCONJ
ihlr-27440	124	27	of	of	ADP
ihlr-27440	124	28	that	that	DET
ihlr-27440	124	29	exemption.41	exemption.41	NOUN
ihlr-27440	124	30	under	under	ADP
ihlr-27440	124	31	indiana	indiana	PROPN
ihlr-27440	124	32	property	property	NOUN
ihlr-27440	124	33	tax	tax	NOUN
ihlr-27440	124	34	statutes	statute	NOUN
ihlr-27440	124	35	,	,	PUNCT
ihlr-27440	124	36	the	the	DET
ihlr-27440	124	37	term	term	NOUN
ihlr-27440	124	38	charity	charity	NOUN
ihlr-27440	124	39	is	be	AUX
ihlr-27440	124	40	given	give	VERB
ihlr-27440	124	41	the	the	DET
ihlr-27440	124	42	broadest	broad	ADJ
ihlr-27440	124	43	constitutional	constitutional	ADJ
ihlr-27440	124	44	definition	definition	NOUN
ihlr-27440	124	45	allowed.42	allowed.42	NOUN
ihlr-27440	124	46	however	however	ADV
ihlr-27440	124	47	,	,	PUNCT
ihlr-27440	124	48	other	other	ADJ
ihlr-27440	124	49	property	property	NOUN
ihlr-27440	124	50	owned	own	VERB
ihlr-27440	124	51	by	by	ADP
ihlr-27440	124	52	an	an	DET
ihlr-27440	124	53	exempt	exempt	ADJ
ihlr-27440	124	54	hospital	hospital	NOUN
ihlr-27440	124	55	does	do	AUX
ihlr-27440	124	56	not	not	PART
ihlr-27440	124	57	automatically	automatically	ADV
ihlr-27440	124	58	receive	receive	VERB
ihlr-27440	124	59	a	a	DET
ihlr-27440	124	60	charitable	charitable	ADJ
ihlr-27440	124	61	purposes	purpose	NOUN
ihlr-27440	124	62	exemption.43	exemption.43	NOUN
ihlr-27440	124	63	“	"	PUNCT
ihlr-27440	124	64	indeed	indeed	ADV
ihlr-27440	124	65	,	,	PUNCT
ihlr-27440	124	66	the	the	DET
ihlr-27440	124	67	charitable	charitable	ADJ
ihlr-27440	124	68	purposes	purpose	NOUN
ihlr-27440	124	69	exemption	exemption	NOUN
ihlr-27440	124	70	does	do	AUX
ihlr-27440	124	71	not	not	PART
ihlr-27440	124	72	apply	apply	VERB
ihlr-27440	124	73	to	to	ADP
ihlr-27440	124	74	other	other	ADJ
ihlr-27440	124	75	property	property	NOUN
ihlr-27440	124	76	owned	own	VERB
ihlr-27440	124	77	by	by	ADP
ihlr-27440	124	78	a	a	DET
ihlr-27440	124	79	hospital	hospital	NOUN
ihlr-27440	124	80	‘	'	PUNCT
ihlr-27440	124	81	that	that	PRON
ihlr-27440	124	82	is	be	AUX
ihlr-27440	124	83	not	not	PART
ihlr-27440	124	84	substantially	substantially	ADV
ihlr-27440	124	85	related	relate	VERB
ihlr-27440	124	86	to	to	ADP
ihlr-27440	124	87	or	or	CCONJ
ihlr-27440	124	88	supportive	supportive	ADJ
ihlr-27440	124	89	of	of	ADP
ihlr-27440	124	90	[	[	X
ihlr-27440	124	91	its	its	PRON
ihlr-27440	124	92	]	]	X
ihlr-27440	124	93	inpatient	inpatient	NOUN
ihlr-27440	124	94	facility[.]’”44	facility[.]’”44	NOUN
ihlr-27440	124	95	therefore	therefore	ADV
ihlr-27440	124	96	,	,	PUNCT
ihlr-27440	124	97	in	in	ADP
ihlr-27440	124	98	order	order	NOUN
ihlr-27440	124	99	for	for	ADP
ihlr-27440	124	100	other	other	ADJ
ihlr-27440	124	101	property	property	NOUN
ihlr-27440	124	102	owned	own	VERB
ihlr-27440	124	103	by	by	ADP
ihlr-27440	124	104	an	an	DET
ihlr-27440	124	105	exempt	exempt	ADJ
ihlr-27440	124	106	hospital	hospital	NOUN
ihlr-27440	124	107	to	to	PART
ihlr-27440	124	108	be	be	AUX
ihlr-27440	124	109	entitled	entitle	VERB
ihlr-27440	124	110	to	to	ADP
ihlr-27440	124	111	a	a	DET
ihlr-27440	124	112	charitable	charitable	ADJ
ihlr-27440	124	113	purposes	purpose	NOUN
ihlr-27440	124	114	exemption	exemption	NOUN
ihlr-27440	124	115	under	under	ADP
ihlr-27440	124	116	indiana	indiana	PROPN
ihlr-27440	124	117	code	code	PROPN
ihlr-27440	124	118	section	section	NOUN
ihlr-27440	124	119	6	6	NUM
ihlr-27440	124	120	-	-	SYM
ihlr-27440	124	121	1.1	1.1	NUM
ihlr-27440	124	122	-	-	NUM
ihlr-27440	124	123	1016(a	1016(a	NUM
ihlr-27440	124	124	)	)	PUNCT
ihlr-27440	124	125	,	,	PUNCT
ihlr-27440	124	126	the	the	DET
ihlr-27440	124	127	property	property	NOUN
ihlr-27440	124	128	must	must	AUX
ihlr-27440	124	129	first	first	ADV
ihlr-27440	124	130	satisfy	satisfy	VERB
ihlr-27440	124	131	the	the	PRON
ihlr-27440	124	132	substantially	substantially	ADV
ihlr-27440	124	133	related	relate	VERB
ihlr-27440	124	134	to	to	ADP
ihlr-27440	124	135	or	or	CCONJ
ihlr-27440	124	136	supportive	supportive	ADJ
ihlr-27440	124	137	of	of	ADP
ihlr-27440	124	138	standard	standard	NOUN
ihlr-27440	124	139	in	in	ADP
ihlr-27440	124	140	indiana	indiana	PROPN
ihlr-27440	124	141	code	code	PROPN
ihlr-27440	124	142	section	section	NOUN
ihlr-27440	124	143	6	6	NUM
ihlr-27440	124	144	-	-	SYM
ihlr-27440	124	145	1.1	1.1	NUM
ihlr-27440	124	146	-	-	PUNCT
ihlr-27440	124	147	10	10	NUM
ihlr-27440	124	148	-	-	NUM
ihlr-27440	124	149	16(h	16(h	NUM
ihlr-27440	124	150	)	)	PUNCT
ihlr-27440	124	151	,	,	PUNCT
ihlr-27440	124	152	and	and	CCONJ
ihlr-27440	124	153	the	the	DET
ihlr-27440	124	154	hospital	hospital	NOUN
ihlr-27440	124	155	must	must	AUX
ihlr-27440	124	156	demonstrate	demonstrate	VERB
ihlr-27440	124	157	that	that	SCONJ
ihlr-27440	124	158	the	the	DET
ihlr-27440	124	159	other	other	ADJ
ihlr-27440	124	160	property	property	NOUN
ihlr-27440	124	161	is	be	AUX
ihlr-27440	124	162	used	use	VERB
ihlr-27440	124	163	for	for	ADP
ihlr-27440	124	164	a	a	DET
ihlr-27440	124	165	charitable	charitable	ADJ
ihlr-27440	124	166	purpose	purpose	NOUN
ihlr-27440	124	167	.	.	PUNCT
ihlr-27440	125	1	b.	b.	PROPN
ihlr-27440	125	2	indiana	indiana	PROPN
ihlr-27440	125	3	case	case	PROPN
ihlr-27440	125	4	law	law	NOUN
ihlr-27440	125	5	regarding	regard	VERB
ihlr-27440	125	6	other	other	ADJ
ihlr-27440	125	7	property	property	NOUN
ihlr-27440	125	8	owned	own	VERB
ihlr-27440	125	9	by	by	ADP
ihlr-27440	125	10	an	an	DET
ihlr-27440	125	11	exempt	exempt	ADJ
ihlr-27440	125	12	hospital	hospital	NOUN
ihlr-27440	125	13	and	and	CCONJ
ihlr-27440	125	14	the	the	DET
ihlr-27440	125	15	substantially	substantially	ADV
ihlr-27440	125	16	related	relate	VERB
ihlr-27440	125	17	to	to	ADP
ihlr-27440	125	18	or	or	CCONJ
ihlr-27440	125	19	supportive	supportive	ADJ
ihlr-27440	125	20	of	of	ADP
ihlr-27440	125	21	standard	standard	NOUN
ihlr-27440	125	22	in	in	ADP
ihlr-27440	125	23	indianapolis	indianapolis	PROPN
ihlr-27440	125	24	osteopathic	osteopathic	PROPN
ihlr-27440	125	25	hospital	hospital	PROPN
ihlr-27440	125	26	inc	inc	PROPN
ihlr-27440	125	27	.	.	PROPN
ihlr-27440	126	1	v.	v.	ADP
ihlr-27440	126	2	department	department	PROPN
ihlr-27440	126	3	of	of	ADP
ihlr-27440	126	4	local	local	ADJ
ihlr-27440	126	5	government	government	NOUN
ihlr-27440	126	6	finance	finance	NOUN
ihlr-27440	126	7	,	,	PUNCT
ihlr-27440	126	8	the	the	DET
ihlr-27440	126	9	indiana	indiana	PROPN
ihlr-27440	126	10	tax	tax	PROPN
ihlr-27440	126	11	court	court	NOUN
ihlr-27440	126	12	addressed	address	VERB
ihlr-27440	126	13	what	what	PRON
ihlr-27440	126	14	it	it	PRON
ihlr-27440	126	15	meant	mean	VERB
ihlr-27440	126	16	for	for	ADP
ihlr-27440	126	17	other	other	ADJ
ihlr-27440	126	18	property	property	NOUN
ihlr-27440	126	19	to	to	PART
ihlr-27440	126	20	substantially	substantially	ADV
ihlr-27440	126	21	relate	relate	VERB
ihlr-27440	126	22	to	to	ADP
ihlr-27440	126	23	or	or	CCONJ
ihlr-27440	126	24	support	support	VERB
ihlr-27440	126	25	the	the	DET
ihlr-27440	126	26	owning	own	VERB
ihlr-27440	126	27	exempt	exempt	ADJ
ihlr-27440	126	28	hospital	hospital	NOUN
ihlr-27440	126	29	’s	’s	PART
ihlr-27440	126	30	inpatient	inpatient	PROPN
ihlr-27440	126	31	facility	facility	NOUN
ihlr-27440	126	32	.	.	PUNCT
ihlr-27440	127	1	in	in	ADP
ihlr-27440	127	2	that	that	DET
ihlr-27440	127	3	case	case	NOUN
ihlr-27440	127	4	,	,	PUNCT
ihlr-27440	127	5	the	the	DET
ihlr-27440	127	6	health	health	PROPN
ihlr-27440	127	7	institute	institute	PROPN
ihlr-27440	127	8	of	of	ADP
ihlr-27440	127	9	indiana	indiana	PROPN
ihlr-27440	127	10	(	(	PUNCT
ihlr-27440	127	11	“	"	PUNCT
ihlr-27440	127	12	hii	hii	PROPN
ihlr-27440	127	13	”	"	PUNCT
ihlr-27440	127	14	)	)	PUNCT
ihlr-27440	127	15	owned	own	VERB
ihlr-27440	127	16	a	a	DET
ihlr-27440	127	17	158,000	158,000	NUM
ihlr-27440	127	18	square	square	ADJ
ihlr-27440	127	19	foot	foot	NOUN
ihlr-27440	127	20	facility	facility	NOUN
ihlr-27440	127	21	on	on	ADP
ihlr-27440	127	22	the	the	DET
ihlr-27440	127	23	campus	campus	NOUN
ihlr-27440	127	24	of	of	ADP
ihlr-27440	127	25	westview	westview	PROPN
ihlr-27440	127	26	hospital.45	hospital.45	VERB
ihlr-27440	127	27	74	74	NUM
ihlr-27440	127	28	percent	percent	NOUN
ihlr-27440	127	29	of	of	ADP
ihlr-27440	127	30	the	the	DET
ihlr-27440	127	31	facility	facility	NOUN
ihlr-27440	127	32	was	be	AUX
ihlr-27440	127	33	used	use	VERB
ihlr-27440	127	34	as	as	ADP
ihlr-27440	127	35	a	a	DET
ihlr-27440	127	36	healthplex	healthplex	NOUN
ihlr-27440	127	37	,	,	PUNCT
ihlr-27440	127	38	“	"	PUNCT
ihlr-27440	127	39	59	59	NUM
ihlr-27440	127	40	%	%	NOUN
ihlr-27440	127	41	of	of	ADP
ihlr-27440	127	42	the	the	DET
ihlr-27440	127	43	time	time	NOUN
ihlr-27440	127	44	as	as	ADP
ihlr-27440	127	45	a	a	DET
ihlr-27440	127	46	community	community	NOUN
ihlr-27440	127	47	-	-	PUNCT
ihlr-27440	127	48	oriented	orient	VERB
ihlr-27440	127	49	fitness	fitness	NOUN
ihlr-27440	127	50	facility	facility	NOUN
ihlr-27440	127	51	”	"	PUNCT
ihlr-27440	127	52	and	and	CCONJ
ihlr-27440	127	53	“	"	PUNCT
ihlr-27440	127	54	the	the	DET
ihlr-27440	127	55	remaining	remain	VERB
ihlr-27440	127	56	41	41	NUM
ihlr-27440	127	57	%	%	NOUN
ihlr-27440	127	58	of	of	ADP
ihlr-27440	127	59	the	the	DET
ihlr-27440	127	60	time	time	NOUN
ihlr-27440	127	61	to	to	PART
ihlr-27440	127	62	provide	provide	VERB
ihlr-27440	127	63	outpatient	outpatient	NOUN
ihlr-27440	127	64	rehabilitation	rehabilitation	NOUN
ihlr-27440	127	65	services	service	NOUN
ihlr-27440	127	66	,	,	PUNCT
ihlr-27440	127	67	research	research	NOUN
ihlr-27440	127	68	,	,	PUNCT
ihlr-27440	127	69	and	and	CCONJ
ihlr-27440	127	70	community	community	NOUN
ihlr-27440	127	71	education	education	NOUN
ihlr-27440	127	72	.	.	PUNCT
ihlr-27440	128	1	”46	”46	VERB
ihlr-27440	128	2	accordingly	accordingly	ADV
ihlr-27440	128	3	,	,	PUNCT
ihlr-27440	128	4	the	the	DET
ihlr-27440	128	5	other	other	ADJ
ihlr-27440	128	6	26	26	NUM
ihlr-27440	128	7	percent	percent	NOUN
ihlr-27440	128	8	of	of	ADP
ihlr-27440	128	9	the	the	DET
ihlr-27440	128	10	facility	facility	NOUN
ihlr-27440	128	11	was	be	AUX
ihlr-27440	128	12	used	use	VERB
ihlr-27440	128	13	as	as	ADP
ihlr-27440	128	14	a	a	DET
ihlr-27440	128	15	medical	medical	ADJ
ihlr-27440	128	16	pavilion	pavilion	NOUN
ihlr-27440	128	17	(	(	PUNCT
ihlr-27440	128	18	“	"	PUNCT
ihlr-27440	128	19	mp”).47	mp”).47	NOUN
ihlr-27440	128	20	around	around	ADP
ihlr-27440	128	21	11	11	NUM
ihlr-27440	128	22	percent	percent	NOUN
ihlr-27440	128	23	of	of	ADP
ihlr-27440	128	24	the	the	DET
ihlr-27440	128	25	mp	mp	NOUN
ihlr-27440	128	26	was	be	AUX
ihlr-27440	128	27	leased	lease	VERB
ihlr-27440	128	28	to	to	ADP
ihlr-27440	128	29	physicians	physician	NOUN
ihlr-27440	128	30	employed	employ	VERB
ihlr-27440	128	31	by	by	ADP
ihlr-27440	128	32	westview	westview	PROPN
ihlr-27440	128	33	hospital	hospital	NOUN
ihlr-27440	128	34	,	,	PUNCT
ihlr-27440	128	35	and	and	CCONJ
ihlr-27440	128	36	37	37	NUM
ihlr-27440	128	37	percent	percent	NOUN
ihlr-27440	128	38	of	of	ADP
ihlr-27440	128	39	the	the	DET
ihlr-27440	128	40	space	space	NOUN
ihlr-27440	128	41	in	in	ADP
ihlr-27440	128	42	the	the	DET
ihlr-27440	128	43	mp	mp	NOUN
ihlr-27440	128	44	was	be	AUX
ihlr-27440	128	45	“	"	PUNCT
ihlr-27440	128	46	used	use	VERB
ihlr-27440	128	47	by	by	ADP
ihlr-27440	128	48	various	various	ADJ
ihlr-27440	128	49	westview	westview	PROPN
ihlr-27440	128	50	hospital	hospital	PROPN
ihlr-27440	128	51	40	40	NUM
ihlr-27440	128	52	.	.	PUNCT
ihlr-27440	129	1	see	see	VERB
ihlr-27440	129	2	ind	ind	PROPN
ihlr-27440	129	3	.	.	PUNCT
ihlr-27440	130	1	code	code	PROPN
ihlr-27440	130	2	§	§	PROPN
ihlr-27440	130	3	6	6	NUM
ihlr-27440	130	4	-	-	SYM
ihlr-27440	130	5	1.1	1.1	NUM
ihlr-27440	130	6	-	-	PUNCT
ihlr-27440	130	7	10	10	NUM
ihlr-27440	130	8	-	-	PUNCT
ihlr-27440	130	9	16(a	16(a	NUM
ihlr-27440	130	10	)	)	PUNCT
ihlr-27440	130	11	(	(	PUNCT
ihlr-27440	130	12	2021	2021	NUM
ihlr-27440	130	13	)	)	PUNCT
ihlr-27440	130	14	.	.	PUNCT
ihlr-27440	131	1	41	41	NUM
ihlr-27440	131	2	.	.	PUNCT
ihlr-27440	132	1	see	see	VERB
ihlr-27440	132	2	indianapolis	indianapolis	PROPN
ihlr-27440	132	3	osteopathic	osteopathic	ADJ
ihlr-27440	132	4	hosp	hosp	PROPN
ihlr-27440	132	5	.	.	PUNCT
ihlr-27440	133	1	,	,	PUNCT
ihlr-27440	133	2	inc	inc	PROPN
ihlr-27440	133	3	.	.	PROPN
ihlr-27440	134	1	v.	v.	ADP
ihlr-27440	134	2	dep’t	dep’t	PROPN
ihlr-27440	134	3	of	of	ADP
ihlr-27440	134	4	loc	loc	PROPN
ihlr-27440	134	5	.	.	PUNCT
ihlr-27440	135	1	gov’t	gov’t	X
ihlr-27440	135	2	fin	fin	NOUN
ihlr-27440	135	3	.	.	PUNCT
ihlr-27440	135	4	,	,	PUNCT
ihlr-27440	135	5	818	818	NUM
ihlr-27440	135	6	n.e.2d	n.e.2d	NOUN
ihlr-27440	135	7	1009	1009	NUM
ihlr-27440	135	8	,	,	PUNCT
ihlr-27440	135	9	1014	1014	NUM
ihlr-27440	135	10	(	(	PUNCT
ihlr-27440	135	11	ind	ind	NOUN
ihlr-27440	135	12	.	.	PUNCT
ihlr-27440	136	1	t.c	t.c	PROPN
ihlr-27440	136	2	.	.	PROPN
ihlr-27440	136	3	2004	2004	NUM
ihlr-27440	136	4	)	)	PUNCT
ihlr-27440	136	5	.	.	PUNCT
ihlr-27440	137	1	42	42	NUM
ihlr-27440	137	2	.	.	PUNCT
ihlr-27440	138	1	see	see	VERB
ihlr-27440	138	2	indianapolis	indianapolis	PROPN
ihlr-27440	138	3	elks	elks	PROPN
ihlr-27440	138	4	bldg	bldg	PROPN
ihlr-27440	138	5	.	.	PUNCT
ihlr-27440	138	6	corp	corp	PROPN
ihlr-27440	138	7	.	.	PROPN
ihlr-27440	139	1	v.	v.	ADP
ihlr-27440	139	2	state	state	PROPN
ihlr-27440	139	3	bd	bd	PROPN
ihlr-27440	139	4	.	.	PROPN
ihlr-27440	139	5	of	of	ADP
ihlr-27440	139	6	tax	tax	PROPN
ihlr-27440	139	7	comm’rs	comm’rs	PROPN
ihlr-27440	139	8	,	,	PUNCT
ihlr-27440	139	9	251	251	NUM
ihlr-27440	139	10	n.e.2d	n.e.2d	NOUN
ihlr-27440	139	11	673	673	NUM
ihlr-27440	139	12	,	,	PUNCT
ihlr-27440	139	13	682	682	NUM
ihlr-27440	139	14	(	(	PUNCT
ihlr-27440	139	15	ind	ind	NOUN
ihlr-27440	139	16	.	.	PUNCT
ihlr-27440	140	1	ct	ct	PROPN
ihlr-27440	140	2	.	.	PUNCT
ihlr-27440	141	1	app	app	PROPN
ihlr-27440	141	2	.	.	PROPN
ihlr-27440	141	3	1969	1969	NUM
ihlr-27440	141	4	)	)	PUNCT
ihlr-27440	141	5	.	.	PUNCT
ihlr-27440	142	1	43	43	NUM
ihlr-27440	142	2	.	.	PUNCT
ihlr-27440	143	1	indianapolis	indianapolis	PROPN
ihlr-27440	143	2	osteopathic	osteopathic	PROPN
ihlr-27440	143	3	hosp	hosp	PROPN
ihlr-27440	143	4	.	.	PUNCT
ihlr-27440	143	5	,	,	PUNCT
ihlr-27440	143	6	inc	inc	PROPN
ihlr-27440	143	7	.	.	PROPN
ihlr-27440	143	8	,	,	PUNCT
ihlr-27440	143	9	818	818	NUM
ihlr-27440	143	10	n.e.2d	n.e.2d	NOUN
ihlr-27440	143	11	at	at	ADP
ihlr-27440	143	12	1015	1015	NUM
ihlr-27440	143	13	.	.	PUNCT
ihlr-27440	144	1	44	44	NUM
ihlr-27440	144	2	.	.	PUNCT
ihlr-27440	145	1	i	i	PRON
ihlr-27440	145	2	d.	d.	PROPN
ihlr-27440	145	3	(	(	PUNCT
ihlr-27440	145	4	quoting	quote	VERB
ihlr-27440	145	5	ind	ind	PROPN
ihlr-27440	145	6	.	.	PUNCT
ihlr-27440	146	1	code	code	PROPN
ihlr-27440	146	2	§	§	PROPN
ihlr-27440	146	3	6	6	NUM
ihlr-27440	146	4	-	-	SYM
ihlr-27440	146	5	1.1	1.1	NUM
ihlr-27440	146	6	-	-	PUNCT
ihlr-27440	146	7	10	10	NUM
ihlr-27440	146	8	-	-	PUNCT
ihlr-27440	146	9	16(h	16(h	NUM
ihlr-27440	146	10	)	)	PUNCT
ihlr-27440	146	11	)	)	PUNCT
ihlr-27440	146	12	.	.	PUNCT
ihlr-27440	147	1	45	45	NUM
ihlr-27440	147	2	.	.	PUNCT
ihlr-27440	148	1	i	i	PRON
ihlr-27440	148	2	d.	d.	PROPN
ihlr-27440	148	3	at	at	ADP
ihlr-27440	148	4	1011	1011	NUM
ihlr-27440	148	5	.	.	PUNCT
ihlr-27440	149	1	46	46	NUM
ihlr-27440	149	2	.	.	PUNCT
ihlr-27440	150	1	i	i	PRON
ihlr-27440	150	2	d.	d.	PROPN
ihlr-27440	150	3	at	at	ADP
ihlr-27440	150	4	1012	1012	NUM
ihlr-27440	150	5	.	.	PUNCT
ihlr-27440	151	1	47	47	NUM
ihlr-27440	151	2	.	.	PUNCT
ihlr-27440	152	1	i	i	PRON
ihlr-27440	152	2	d.	d.	PROPN
ihlr-27440	152	3	at	at	ADP
ihlr-27440	152	4	1011	1011	NUM
ihlr-27440	152	5	.	.	PUNCT
ihlr-27440	153	1	392	392	NUM
ihlr-27440	153	2	indiana	indiana	PROPN
ihlr-27440	153	3	health	health	PROPN
ihlr-27440	153	4	law	law	PROPN
ihlr-27440	153	5	review	review	NOUN
ihlr-27440	153	6	[	[	X
ihlr-27440	153	7	vol	vol	NOUN
ihlr-27440	153	8	.	.	PUNCT
ihlr-27440	154	1	20:385	20:385	NUM
ihlr-27440	154	2	departments	department	NOUN
ihlr-27440	154	3	,	,	PUNCT
ihlr-27440	154	4	including	include	VERB
ihlr-27440	154	5	physical	physical	ADJ
ihlr-27440	154	6	and	and	CCONJ
ihlr-27440	154	7	occupational	occupational	ADJ
ihlr-27440	154	8	therapy	therapy	NOUN
ihlr-27440	154	9	,	,	PUNCT
ihlr-27440	154	10	mri	mri	NOUN
ihlr-27440	154	11	,	,	PUNCT
ihlr-27440	154	12	mammography	mammography	NOUN
ihlr-27440	154	13	,	,	PUNCT
ihlr-27440	154	14	integrated	integrate	VERB
ihlr-27440	154	15	medicine	medicine	NOUN
ihlr-27440	154	16	,	,	PUNCT
ihlr-27440	154	17	and	and	CCONJ
ihlr-27440	154	18	patient	patient	ADJ
ihlr-27440	154	19	registration	registration	NOUN
ihlr-27440	154	20	;	;	PUNCT
ihlr-27440	154	21	and	and	CCONJ
ihlr-27440	154	22	44	44	NUM
ihlr-27440	154	23	%	%	NOUN
ihlr-27440	154	24	of	of	ADP
ihlr-27440	154	25	the	the	DET
ihlr-27440	154	26	facility	facility	NOUN
ihlr-27440	154	27	was	be	AUX
ihlr-27440	154	28	vacant	vacant	ADJ
ihlr-27440	154	29	.	.	PUNCT
ihlr-27440	155	1	”48	”48	PROPN
ihlr-27440	155	2	additionally	additionally	ADV
ihlr-27440	155	3	,	,	PUNCT
ihlr-27440	155	4	around	around	ADV
ihlr-27440	155	5	1	1	NUM
ihlr-27440	155	6	percent	percent	NOUN
ihlr-27440	155	7	of	of	ADP
ihlr-27440	155	8	the	the	DET
ihlr-27440	155	9	facility	facility	NOUN
ihlr-27440	155	10	was	be	AUX
ihlr-27440	155	11	used	use	VERB
ihlr-27440	155	12	as	as	ADP
ihlr-27440	155	13	a	a	DET
ihlr-27440	155	14	boardroom	boardroom	NOUN
ihlr-27440	155	15	,	,	PUNCT
ihlr-27440	155	16	which	which	PRON
ihlr-27440	155	17	was	be	AUX
ihlr-27440	155	18	used	use	VERB
ihlr-27440	155	19	98	98	NUM
ihlr-27440	155	20	percent	percent	NOUN
ihlr-27440	155	21	of	of	ADP
ihlr-27440	155	22	the	the	DET
ihlr-27440	155	23	time	time	NOUN
ihlr-27440	155	24	by	by	ADP
ihlr-27440	155	25	westview	westview	PROPN
ihlr-27440	155	26	and	and	CCONJ
ihlr-27440	155	27	another	another	DET
ihlr-27440	155	28	hospital	hospital	NOUN
ihlr-27440	155	29	for	for	ADP
ihlr-27440	155	30	administrative	administrative	ADJ
ihlr-27440	155	31	purposes	purpose	NOUN
ihlr-27440	155	32	,	,	PUNCT
ihlr-27440	155	33	as	as	ADV
ihlr-27440	155	34	well	well	ADV
ihlr-27440	155	35	as	as	ADP
ihlr-27440	155	36	various	various	ADJ
ihlr-27440	155	37	other	other	ADJ
ihlr-27440	155	38	nonprofit	nonprofit	ADJ
ihlr-27440	155	39	community	community	NOUN
ihlr-27440	155	40	groups.49	groups.49	NOUN
ihlr-27440	155	41	hii	hii	PROPN
ihlr-27440	155	42	and	and	CCONJ
ihlr-27440	155	43	westview	westview	PROPN
ihlr-27440	155	44	argued	argue	VERB
ihlr-27440	155	45	that	that	SCONJ
ihlr-27440	155	46	the	the	DET
ihlr-27440	155	47	healthplex	healthplex	ADJ
ihlr-27440	155	48	portion	portion	NOUN
ihlr-27440	155	49	of	of	ADP
ihlr-27440	155	50	the	the	DET
ihlr-27440	155	51	facility	facility	NOUN
ihlr-27440	155	52	was	be	AUX
ihlr-27440	155	53	entitled	entitle	VERB
ihlr-27440	155	54	to	to	ADP
ihlr-27440	155	55	100	100	NUM
ihlr-27440	155	56	percent	percent	NOUN
ihlr-27440	155	57	exemption	exemption	NOUN
ihlr-27440	155	58	from	from	ADP
ihlr-27440	155	59	property	property	NOUN
ihlr-27440	155	60	tax	tax	NOUN
ihlr-27440	155	61	and	and	CCONJ
ihlr-27440	155	62	that	that	SCONJ
ihlr-27440	155	63	the	the	DET
ihlr-27440	155	64	mp	mp	PROPN
ihlr-27440	155	65	portion	portion	NOUN
ihlr-27440	155	66	of	of	ADP
ihlr-27440	155	67	the	the	DET
ihlr-27440	155	68	facility	facility	NOUN
ihlr-27440	155	69	was	be	AUX
ihlr-27440	155	70	entitled	entitle	VERB
ihlr-27440	155	71	to	to	ADP
ihlr-27440	155	72	91	91	NUM
ihlr-27440	155	73	percent	percent	NOUN
ihlr-27440	155	74	exemption	exemption	NOUN
ihlr-27440	155	75	from	from	ADP
ihlr-27440	155	76	property	property	NOUN
ihlr-27440	155	77	tax.50	tax.50	PRON
ihlr-27440	156	1	the	the	DET
ihlr-27440	156	2	court	court	NOUN
ihlr-27440	156	3	began	begin	VERB
ihlr-27440	156	4	its	its	PRON
ihlr-27440	156	5	analysis	analysis	NOUN
ihlr-27440	156	6	by	by	ADP
ihlr-27440	156	7	first	first	ADV
ihlr-27440	156	8	explaining	explain	VERB
ihlr-27440	156	9	the	the	DET
ihlr-27440	156	10	charitable	charitable	ADJ
ihlr-27440	156	11	purposes	purpose	NOUN
ihlr-27440	156	12	exemption	exemption	NOUN
ihlr-27440	156	13	under	under	ADP
ihlr-27440	156	14	indiana	indiana	PROPN
ihlr-27440	156	15	code	code	PROPN
ihlr-27440	156	16	section	section	NOUN
ihlr-27440	156	17	6	6	NUM
ihlr-27440	156	18	-	-	SYM
ihlr-27440	156	19	1.1	1.1	NUM
ihlr-27440	156	20	-	-	PUNCT
ihlr-27440	156	21	10	10	NUM
ihlr-27440	156	22	-	-	PUNCT
ihlr-27440	156	23	16(a	16(a	NUM
ihlr-27440	156	24	)	)	PUNCT
ihlr-27440	156	25	.	.	PUNCT
ihlr-27440	157	1	the	the	DET
ihlr-27440	157	2	court	court	NOUN
ihlr-27440	157	3	explained	explain	VERB
ihlr-27440	157	4	that	that	SCONJ
ihlr-27440	157	5	when	when	SCONJ
ihlr-27440	157	6	a	a	DET
ihlr-27440	157	7	charitable	charitable	ADJ
ihlr-27440	157	8	purposes	purpose	NOUN
ihlr-27440	157	9	exemption	exemption	NOUN
ihlr-27440	157	10	is	be	AUX
ihlr-27440	157	11	sought	seek	VERB
ihlr-27440	157	12	,	,	PUNCT
ihlr-27440	157	13	the	the	DET
ihlr-27440	157	14	entity	entity	NOUN
ihlr-27440	157	15	seeking	seek	VERB
ihlr-27440	157	16	the	the	DET
ihlr-27440	157	17	exemption	exemption	NOUN
ihlr-27440	157	18	must	must	AUX
ihlr-27440	157	19	“	"	PUNCT
ihlr-27440	157	20	not	not	PART
ihlr-27440	157	21	only	only	ADV
ihlr-27440	157	22	demonstrate	demonstrate	VERB
ihlr-27440	157	23	that	that	SCONJ
ihlr-27440	157	24	it	it	PRON
ihlr-27440	157	25	owns	own	VERB
ihlr-27440	157	26	,	,	PUNCT
ihlr-27440	157	27	occupies	occupie	NOUN
ihlr-27440	157	28	,	,	PUNCT
ihlr-27440	157	29	and	and	CCONJ
ihlr-27440	157	30	uses	use	VERB
ihlr-27440	157	31	its	its	PRON
ihlr-27440	157	32	property	property	NOUN
ihlr-27440	157	33	for	for	ADP
ihlr-27440	157	34	a	a	DET
ihlr-27440	157	35	charitable	charitable	ADJ
ihlr-27440	157	36	purpose	purpose	NOUN
ihlr-27440	157	37	,	,	PUNCT
ihlr-27440	157	38	but	but	CCONJ
ihlr-27440	157	39	also	also	ADV
ihlr-27440	157	40	that	that	SCONJ
ihlr-27440	157	41	the	the	DET
ihlr-27440	157	42	charitable	charitable	ADJ
ihlr-27440	157	43	purpose	purpose	NOUN
ihlr-27440	157	44	is	be	AUX
ihlr-27440	157	45	the	the	DET
ihlr-27440	157	46	property	property	NOUN
ihlr-27440	157	47	’s	’s	PART
ihlr-27440	157	48	predominant	predominant	ADJ
ihlr-27440	157	49	use	use	NOUN
ihlr-27440	157	50	.	.	PUNCT
ihlr-27440	158	1	”51	”51	PROPN
ihlr-27440	159	1	then	then	ADV
ihlr-27440	159	2	,	,	PUNCT
ihlr-27440	159	3	because	because	SCONJ
ihlr-27440	159	4	the	the	DET
ihlr-27440	159	5	facility	facility	NOUN
ihlr-27440	159	6	in	in	ADP
ihlr-27440	159	7	question	question	NOUN
ihlr-27440	159	8	was	be	AUX
ihlr-27440	159	9	other	other	ADJ
ihlr-27440	159	10	property	property	NOUN
ihlr-27440	159	11	owned	own	VERB
ihlr-27440	159	12	by	by	ADP
ihlr-27440	159	13	westview	westview	PROPN
ihlr-27440	159	14	–	–	PUNCT
ihlr-27440	159	15	and	and	CCONJ
ihlr-27440	159	16	therefore	therefore	ADV
ihlr-27440	159	17	subject	subject	ADJ
ihlr-27440	159	18	to	to	ADP
ihlr-27440	159	19	the	the	DET
ihlr-27440	159	20	substantially	substantially	ADV
ihlr-27440	159	21	related	relate	VERB
ihlr-27440	159	22	to	to	ADP
ihlr-27440	159	23	and	and	CCONJ
ihlr-27440	159	24	supportive	supportive	ADJ
ihlr-27440	159	25	of	of	ADP
ihlr-27440	159	26	standard	standard	NOUN
ihlr-27440	159	27	under	under	ADP
ihlr-27440	159	28	indiana	indiana	PROPN
ihlr-27440	159	29	code	code	PROPN
ihlr-27440	159	30	section	section	NOUN
ihlr-27440	159	31	6	6	NUM
ihlr-27440	159	32	-	-	SYM
ihlr-27440	159	33	1.1	1.1	NUM
ihlr-27440	159	34	-	-	PUNCT
ihlr-27440	159	35	10	10	NUM
ihlr-27440	159	36	-	-	PUNCT
ihlr-27440	159	37	16(h)–the	16(h)–the	PRON
ihlr-27440	159	38	court	court	NOUN
ihlr-27440	159	39	discussed	discuss	VERB
ihlr-27440	159	40	the	the	DET
ihlr-27440	159	41	relevance	relevance	NOUN
ihlr-27440	159	42	of	of	ADP
ihlr-27440	159	43	the	the	DET
ihlr-27440	159	44	predominant	predominant	ADJ
ihlr-27440	159	45	use	use	NOUN
ihlr-27440	159	46	test	test	NOUN
ihlr-27440	159	47	to	to	ADP
ihlr-27440	159	48	the	the	DET
ihlr-27440	159	49	issue	issue	NOUN
ihlr-27440	159	50	before	before	ADP
ihlr-27440	159	51	it	it	PRON
ihlr-27440	159	52	.	.	PUNCT
ihlr-27440	160	1	in	in	ADP
ihlr-27440	160	2	1983	1983	NUM
ihlr-27440	160	3	,	,	PUNCT
ihlr-27440	160	4	the	the	DET
ihlr-27440	160	5	indiana	indiana	PROPN
ihlr-27440	160	6	legislature	legislature	PROPN
ihlr-27440	160	7	adopted	adopt	VERB
ihlr-27440	160	8	the	the	DET
ihlr-27440	160	9	predominant	predominant	ADJ
ihlr-27440	160	10	use	use	NOUN
ihlr-27440	160	11	test	test	NOUN
ihlr-27440	160	12	to	to	PART
ihlr-27440	160	13	determine	determine	VERB
ihlr-27440	160	14	whether	whether	SCONJ
ihlr-27440	160	15	a	a	DET
ihlr-27440	160	16	property	property	NOUN
ihlr-27440	160	17	qualifies	qualify	VERB
ihlr-27440	160	18	for	for	ADP
ihlr-27440	160	19	exemption	exemption	NOUN
ihlr-27440	160	20	under	under	ADP
ihlr-27440	160	21	indiana	indiana	PROPN
ihlr-27440	160	22	code	code	PROPN
ihlr-27440	160	23	section	section	NOUN
ihlr-27440	160	24	6	6	NUM
ihlr-27440	160	25	-	-	SYM
ihlr-27440	160	26	1.110.52	1.110.52	NUM
ihlr-27440	160	27	the	the	DET
ihlr-27440	160	28	predominant	predominant	ADJ
ihlr-27440	160	29	use	use	NOUN
ihlr-27440	160	30	test	test	NOUN
ihlr-27440	160	31	is	be	AUX
ihlr-27440	160	32	codified	codify	VERB
ihlr-27440	160	33	by	by	ADP
ihlr-27440	160	34	statute	statute	NOUN
ihlr-27440	160	35	under	under	ADP
ihlr-27440	160	36	indiana	indiana	PROPN
ihlr-27440	160	37	code	code	PROPN
ihlr-27440	160	38	section	section	NOUN
ihlr-27440	160	39	6	6	NUM
ihlr-27440	160	40	-	-	SYM
ihlr-27440	160	41	1.1	1.1	NUM
ihlr-27440	160	42	-	-	PUNCT
ihlr-27440	160	43	10	10	NUM
ihlr-27440	160	44	-	-	NUM
ihlr-27440	160	45	36.3	36.3	NUM
ihlr-27440	160	46	,	,	PUNCT
ihlr-27440	160	47	which	which	PRON
ihlr-27440	160	48	states	state	VERB
ihlr-27440	160	49	in	in	ADP
ihlr-27440	160	50	relevant	relevant	ADJ
ihlr-27440	160	51	part	part	NOUN
ihlr-27440	160	52	:	:	PUNCT
ihlr-27440	160	53	“	"	PUNCT
ihlr-27440	160	54	[	[	X
ihlr-27440	160	55	p]roperty	p]roperty	PROPN
ihlr-27440	160	56	is	be	AUX
ihlr-27440	160	57	predominantly	predominantly	ADV
ihlr-27440	160	58	used	use	VERB
ihlr-27440	160	59	or	or	CCONJ
ihlr-27440	160	60	occupied	occupy	VERB
ihlr-27440	160	61	for	for	ADP
ihlr-27440	160	62	one	one	NUM
ihlr-27440	160	63	or	or	CCONJ
ihlr-27440	160	64	more	more	ADJ
ihlr-27440	160	65	stated	state	VERB
ihlr-27440	160	66	purposes	purpose	NOUN
ihlr-27440	160	67	if	if	SCONJ
ihlr-27440	160	68	it	it	PRON
ihlr-27440	160	69	is	be	AUX
ihlr-27440	160	70	used	use	VERB
ihlr-27440	160	71	or	or	CCONJ
ihlr-27440	160	72	occupied	occupy	VERB
ihlr-27440	160	73	for	for	ADP
ihlr-27440	160	74	one	one	NUM
ihlr-27440	160	75	or	or	CCONJ
ihlr-27440	160	76	more	more	ADJ
ihlr-27440	160	77	of	of	ADP
ihlr-27440	160	78	those	those	DET
ihlr-27440	160	79	purposes	purpose	NOUN
ihlr-27440	160	80	during	during	ADP
ihlr-27440	160	81	more	more	ADJ
ihlr-27440	160	82	than	than	ADP
ihlr-27440	160	83	fifty	fifty	NUM
ihlr-27440	160	84	percent	percent	NOUN
ihlr-27440	160	85	(	(	PUNCT
ihlr-27440	160	86	50	50	NUM
ihlr-27440	160	87	%	%	NOUN
ihlr-27440	160	88	)	)	PUNCT
ihlr-27440	160	89	of	of	ADP
ihlr-27440	160	90	the	the	DET
ihlr-27440	160	91	time	time	NOUN
ihlr-27440	160	92	that	that	PRON
ihlr-27440	160	93	it	it	PRON
ihlr-27440	160	94	is	be	AUX
ihlr-27440	160	95	used	use	VERB
ihlr-27440	160	96	or	or	CCONJ
ihlr-27440	160	97	occupied	occupy	VERB
ihlr-27440	160	98	in	in	ADP
ihlr-27440	160	99	the	the	DET
ihlr-27440	160	100	year	year	NOUN
ihlr-27440	160	101	that	that	PRON
ihlr-27440	160	102	ends	end	VERB
ihlr-27440	160	103	on	on	ADP
ihlr-27440	160	104	the	the	DET
ihlr-27440	160	105	assessment	assessment	NOUN
ihlr-27440	160	106	date	date	NOUN
ihlr-27440	160	107	of	of	ADP
ihlr-27440	160	108	the	the	DET
ihlr-27440	160	109	property	property	NOUN
ihlr-27440	160	110	.	.	PUNCT
ihlr-27440	161	1	”53	”53	ADV
ihlr-27440	161	2	the	the	DET
ihlr-27440	161	3	statute	statute	NOUN
ihlr-27440	161	4	goes	go	VERB
ihlr-27440	161	5	on	on	ADP
ihlr-27440	161	6	to	to	PART
ihlr-27440	161	7	say	say	VERB
ihlr-27440	161	8	that	that	SCONJ
ihlr-27440	161	9	“	"	PUNCT
ihlr-27440	161	10	[	[	X
ihlr-27440	161	11	i]f	i]f	ADP
ihlr-27440	161	12	a	a	DET
ihlr-27440	161	13	section	section	NOUN
ihlr-27440	161	14	of	of	ADP
ihlr-27440	161	15	this	this	DET
ihlr-27440	161	16	chapter	chapter	NOUN
ihlr-27440	161	17	states	state	VERB
ihlr-27440	161	18	one	one	NUM
ihlr-27440	161	19	(	(	PUNCT
ihlr-27440	161	20	1	1	NUM
ihlr-27440	161	21	)	)	PUNCT
ihlr-27440	161	22	or	or	CCONJ
ihlr-27440	161	23	more	more	ADJ
ihlr-27440	161	24	purposes	purpose	NOUN
ihlr-27440	161	25	for	for	ADP
ihlr-27440	161	26	which	which	PRON
ihlr-27440	161	27	property	property	NOUN
ihlr-27440	161	28	must	must	AUX
ihlr-27440	161	29	be	be	AUX
ihlr-27440	161	30	used	use	VERB
ihlr-27440	161	31	or	or	CCONJ
ihlr-27440	161	32	occupied	occupy	VERB
ihlr-27440	161	33	in	in	ADP
ihlr-27440	161	34	order	order	NOUN
ihlr-27440	161	35	to	to	PART
ihlr-27440	161	36	qualify	qualify	VERB
ihlr-27440	161	37	for	for	ADP
ihlr-27440	161	38	an	an	DET
ihlr-27440	161	39	exemption	exemption	NOUN
ihlr-27440	161	40	,	,	PUNCT
ihlr-27440	161	41	then	then	ADV
ihlr-27440	161	42	the	the	DET
ihlr-27440	161	43	exemption	exemption	NOUN
ihlr-27440	161	44	applies	apply	VERB
ihlr-27440	161	45	as	as	SCONJ
ihlr-27440	161	46	follows	follow	VERB
ihlr-27440	161	47	:	:	PUNCT
ihlr-27440	161	48	(	(	PUNCT
ihlr-27440	161	49	1	1	X
ihlr-27440	161	50	)	)	PUNCT
ihlr-27440	161	51	property	property	NOUN
ihlr-27440	161	52	that	that	PRON
ihlr-27440	161	53	is	be	AUX
ihlr-27440	161	54	exclusively	exclusively	ADV
ihlr-27440	161	55	used	use	VERB
ihlr-27440	161	56	or	or	CCONJ
ihlr-27440	161	57	occupied	occupy	VERB
ihlr-27440	161	58	for	for	ADP
ihlr-27440	161	59	[	[	PUNCT
ihlr-27440	161	60	a	a	DET
ihlr-27440	161	61	charitable	charitable	ADJ
ihlr-27440	161	62	]	]	X
ihlr-27440	161	63	purpose	purpose	NOUN
ihlr-27440	162	1	[	[	X
ihlr-27440	162	2	]	]	X
ihlr-27440	162	3	is	be	AUX
ihlr-27440	162	4	totally	totally	ADV
ihlr-27440	162	5	exempt[.]”54	exempt[.]”54	ADP
ihlr-27440	162	6	turning	turn	VERB
ihlr-27440	162	7	to	to	ADP
ihlr-27440	162	8	the	the	DET
ihlr-27440	162	9	arguments	argument	NOUN
ihlr-27440	162	10	presented	present	VERB
ihlr-27440	162	11	by	by	ADP
ihlr-27440	162	12	hii	hii	PROPN
ihlr-27440	162	13	and	and	CCONJ
ihlr-27440	162	14	westview	westview	PROPN
ihlr-27440	162	15	,	,	PUNCT
ihlr-27440	162	16	determining	determine	VERB
ihlr-27440	162	17	whether	whether	SCONJ
ihlr-27440	162	18	the	the	DET
ihlr-27440	162	19	healthplex	healthplex	ADJ
ihlr-27440	162	20	portion	portion	NOUN
ihlr-27440	162	21	of	of	ADP
ihlr-27440	162	22	the	the	DET
ihlr-27440	162	23	facility	facility	NOUN
ihlr-27440	162	24	–	–	PUNCT
ihlr-27440	162	25	through	through	ADP
ihlr-27440	162	26	promoting	promote	VERB
ihlr-27440	162	27	health	health	NOUN
ihlr-27440	162	28	by	by	ADP
ihlr-27440	162	29	physical	physical	ADJ
ihlr-27440	162	30	activity	activity	NOUN
ihlr-27440	162	31	–	–	PUNCT
ihlr-27440	162	32	constituted	constitute	VERB
ihlr-27440	162	33	a	a	DET
ihlr-27440	162	34	charitable	charitable	ADJ
ihlr-27440	162	35	purposes	purpose	NOUN
ihlr-27440	162	36	exemption	exemption	NOUN
ihlr-27440	162	37	from	from	ADP
ihlr-27440	162	38	property	property	NOUN
ihlr-27440	162	39	tax	tax	NOUN
ihlr-27440	162	40	was	be	AUX
ihlr-27440	162	41	an	an	DET
ihlr-27440	162	42	issue	issue	NOUN
ihlr-27440	162	43	of	of	ADP
ihlr-27440	162	44	first	first	ADJ
ihlr-27440	162	45	impression	impression	NOUN
ihlr-27440	162	46	for	for	ADP
ihlr-27440	162	47	the	the	DET
ihlr-27440	162	48	court.55	court.55	NOUN
ihlr-27440	162	49	ultimately	ultimately	ADV
ihlr-27440	162	50	,	,	PUNCT
ihlr-27440	162	51	the	the	DET
ihlr-27440	162	52	indiana	indiana	PROPN
ihlr-27440	162	53	court	court	PROPN
ihlr-27440	162	54	of	of	ADP
ihlr-27440	162	55	appeals	appeals	PROPN
ihlr-27440	162	56	found	find	VERB
ihlr-27440	162	57	a	a	DET
ihlr-27440	162	58	tennessee	tennessee	PROPN
ihlr-27440	162	59	court	court	NOUN
ihlr-27440	162	60	of	of	ADP
ihlr-27440	162	61	appeals	appeal	NOUN
ihlr-27440	162	62	decision	decision	NOUN
ihlr-27440	162	63	to	to	PART
ihlr-27440	162	64	be	be	AUX
ihlr-27440	162	65	informative	informative	ADJ
ihlr-27440	162	66	,	,	PUNCT
ihlr-27440	162	67	which	which	PRON
ihlr-27440	162	68	acknowledged	acknowledge	VERB
ihlr-27440	162	69	that	that	SCONJ
ihlr-27440	162	70	while	while	SCONJ
ihlr-27440	162	71	“	"	PUNCT
ihlr-27440	162	72	such	such	ADJ
ihlr-27440	162	73	centers	center	NOUN
ihlr-27440	162	74	often	often	ADV
ihlr-27440	162	75	have	have	VERB
ihlr-27440	162	76	strong	strong	ADJ
ihlr-27440	162	77	medical	medical	ADJ
ihlr-27440	162	78	philosophies	philosophy	NOUN
ihlr-27440	162	79	,	,	PUNCT
ihlr-27440	162	80	employing	employ	VERB
ihlr-27440	162	81	physicians	physician	NOUN
ihlr-27440	162	82	and	and	CCONJ
ihlr-27440	162	83	exercise	exercise	VERB
ihlr-27440	162	84	physiologists	physiologist	NOUN
ihlr-27440	162	85	and	and	CCONJ
ihlr-27440	162	86	offering	offer	VERB
ihlr-27440	162	87	programs	program	NOUN
ihlr-27440	162	88	tailored	tailor	VERB
ihlr-27440	162	89	expressly	expressly	ADV
ihlr-27440	162	90	for	for	ADP
ihlr-27440	162	91	hospital	hospital	NOUN
ihlr-27440	162	92	inpatients	inpatient	NOUN
ihlr-27440	162	93	and	and	CCONJ
ihlr-27440	162	94	outpatients	outpatient	NOUN
ihlr-27440	162	95	,	,	PUNCT
ihlr-27440	162	96	they	they	PRON
ihlr-27440	162	97	are	be	AUX
ihlr-27440	162	98	,	,	PUNCT
ihlr-27440	162	99	nonetheless	nonetheless	ADV
ihlr-27440	162	100	,	,	PUNCT
ihlr-27440	162	101	not	not	PART
ihlr-27440	162	102	limited	limit	VERB
ihlr-27440	162	103	48	48	NUM
ihlr-27440	162	104	.	.	PUNCT
ihlr-27440	163	1	i	i	PRON
ihlr-27440	163	2	d.	d.	PROPN
ihlr-27440	163	3	at	at	ADP
ihlr-27440	163	4	1013	1013	NUM
ihlr-27440	163	5	.	.	PUNCT
ihlr-27440	164	1	49	49	NUM
ihlr-27440	164	2	.	.	PUNCT
ihlr-27440	165	1	i	i	PRON
ihlr-27440	165	2	d.	d.	PROPN
ihlr-27440	165	3	at	at	ADP
ihlr-27440	165	4	1011	1011	NUM
ihlr-27440	165	5	.	.	PUNCT
ihlr-27440	166	1	50	50	NUM
ihlr-27440	166	2	.	.	PUNCT
ihlr-27440	167	1	i	i	PRON
ihlr-27440	167	2	d.	d.	PROPN
ihlr-27440	167	3	at	at	ADP
ihlr-27440	167	4	1016	1016	NUM
ihlr-27440	167	5	.	.	PUNCT
ihlr-27440	168	1	51	51	NUM
ihlr-27440	168	2	.	.	PUNCT
ihlr-27440	169	1	i	i	PRON
ihlr-27440	169	2	d.	d.	PROPN
ihlr-27440	169	3	at	at	ADP
ihlr-27440	169	4	1014	1014	NUM
ihlr-27440	169	5	.	.	PUNCT
ihlr-27440	170	1	52	52	NUM
ihlr-27440	170	2	.	.	PUNCT
ihlr-27440	171	1	i	i	PRON
ihlr-27440	171	2	d.	d.	PROPN
ihlr-27440	171	3	at	at	ADP
ihlr-27440	171	4	1019	1019	NUM
ihlr-27440	171	5	(	(	PUNCT
ihlr-27440	171	6	quoting	quote	VERB
ihlr-27440	171	7	state	state	PROPN
ihlr-27440	171	8	bd	bd	PROPN
ihlr-27440	171	9	.	.	PROPN
ihlr-27440	171	10	of	of	ADP
ihlr-27440	171	11	tax	tax	NOUN
ihlr-27440	171	12	comm’rs	comm’rs	PROPN
ihlr-27440	171	13	v.	v.	ADP
ihlr-27440	171	14	new	new	PROPN
ihlr-27440	171	15	castle	castle	PROPN
ihlr-27440	171	16	lodge	lodge	PROPN
ihlr-27440	171	17	#	#	NOUN
ihlr-27440	171	18	147	147	NUM
ihlr-27440	171	19	,	,	PUNCT
ihlr-27440	171	20	loyal	loyal	ADJ
ihlr-27440	171	21	order	order	NOUN
ihlr-27440	171	22	of	of	ADP
ihlr-27440	171	23	the	the	DET
ihlr-27440	171	24	moose	moose	NOUN
ihlr-27440	171	25	,	,	PUNCT
ihlr-27440	171	26	inc	inc	PROPN
ihlr-27440	171	27	.	.	PROPN
ihlr-27440	171	28	,	,	PUNCT
ihlr-27440	171	29	765	765	NUM
ihlr-27440	171	30	n.e.2d	n.e.2d	NOUN
ihlr-27440	171	31	1257	1257	NUM
ihlr-27440	171	32	,	,	PUNCT
ihlr-27440	171	33	1259	1259	NUM
ihlr-27440	171	34	(	(	PUNCT
ihlr-27440	171	35	ind	ind	NOUN
ihlr-27440	171	36	.	.	PUNCT
ihlr-27440	171	37	2002	2002	NUM
ihlr-27440	171	38	)	)	PUNCT
ihlr-27440	171	39	)	)	PUNCT
ihlr-27440	171	40	.	.	PUNCT
ihlr-27440	172	1	53	53	NUM
ihlr-27440	172	2	.	.	PUNCT
ihlr-27440	173	1	ind	ind	PROPN
ihlr-27440	173	2	.	.	PUNCT
ihlr-27440	174	1	code	code	PROPN
ihlr-27440	174	2	§	§	PROPN
ihlr-27440	174	3	6	6	NUM
ihlr-27440	174	4	-	-	SYM
ihlr-27440	174	5	1.1	1.1	NUM
ihlr-27440	174	6	-	-	PUNCT
ihlr-27440	174	7	10	10	NUM
ihlr-27440	174	8	-	-	PUNCT
ihlr-27440	174	9	36.3(a	36.3(a	NUM
ihlr-27440	174	10	)	)	PUNCT
ihlr-27440	174	11	(	(	PUNCT
ihlr-27440	174	12	1983	1983	NUM
ihlr-27440	174	13	)	)	PUNCT
ihlr-27440	174	14	.	.	PUNCT
ihlr-27440	175	1	54	54	NUM
ihlr-27440	175	2	.	.	PUNCT
ihlr-27440	176	1	ind	ind	PROPN
ihlr-27440	176	2	.	.	PUNCT
ihlr-27440	177	1	code	code	PROPN
ihlr-27440	177	2	§	§	PROPN
ihlr-27440	177	3	6	6	NUM
ihlr-27440	177	4	-	-	SYM
ihlr-27440	177	5	1.1	1.1	NUM
ihlr-27440	177	6	-	-	PUNCT
ihlr-27440	177	7	10	10	NUM
ihlr-27440	177	8	-	-	PUNCT
ihlr-27440	177	9	36.3(b	36.3(b	NUM
ihlr-27440	177	10	)	)	PUNCT
ihlr-27440	177	11	(	(	PUNCT
ihlr-27440	177	12	1983	1983	NUM
ihlr-27440	177	13	)	)	PUNCT
ihlr-27440	177	14	.	.	PUNCT
ihlr-27440	178	1	55	55	NUM
ihlr-27440	178	2	.	.	PUNCT
ihlr-27440	179	1	indianapolis	indianapolis	PROPN
ihlr-27440	179	2	osteopathic	osteopathic	PROPN
ihlr-27440	179	3	hosp	hosp	PROPN
ihlr-27440	179	4	.	.	PUNCT
ihlr-27440	179	5	,	,	PUNCT
ihlr-27440	179	6	inc	inc	PROPN
ihlr-27440	179	7	.	.	PROPN
ihlr-27440	179	8	,	,	PUNCT
ihlr-27440	179	9	818	818	NUM
ihlr-27440	179	10	n.e.2d	n.e.2d	NOUN
ihlr-27440	179	11	at	at	ADP
ihlr-27440	179	12	1017	1017	NUM
ihlr-27440	179	13	.	.	PUNCT
ihlr-27440	180	1	2023	2023	NUM
ihlr-27440	180	2	]	]	PUNCT
ihlr-27440	180	3	taxation	taxation	NOUN
ihlr-27440	180	4	and	and	CCONJ
ihlr-27440	180	5	telehealth	telehealth	NOUN
ihlr-27440	180	6	393	393	NUM
ihlr-27440	180	7	to	to	PART
ihlr-27440	180	8	use	use	VERB
ihlr-27440	180	9	by	by	ADP
ihlr-27440	180	10	those	those	PRON
ihlr-27440	180	11	requiring	require	VERB
ihlr-27440	180	12	‘	'	PUNCT
ihlr-27440	180	13	traditional	traditional	ADJ
ihlr-27440	180	14	’	'	PUNCT
ihlr-27440	180	15	medical	medical	ADJ
ihlr-27440	180	16	care	care	NOUN
ihlr-27440	180	17	.	.	PUNCT
ihlr-27440	181	1	”56	”56	PUNCT
ihlr-27440	181	2	the	the	DET
ihlr-27440	181	3	court	court	NOUN
ihlr-27440	181	4	adopted	adopt	VERB
ihlr-27440	181	5	this	this	DET
ihlr-27440	181	6	portion	portion	NOUN
ihlr-27440	181	7	of	of	ADP
ihlr-27440	181	8	the	the	DET
ihlr-27440	181	9	holding	holding	NOUN
ihlr-27440	181	10	in	in	ADP
ihlr-27440	181	11	middle	middle	PROPN
ihlr-27440	181	12	tennessee	tennessee	PROPN
ihlr-27440	181	13	medical	medical	ADJ
ihlr-27440	181	14	center	center	PROPN
ihlr-27440	181	15	as	as	ADP
ihlr-27440	181	16	its	its	PRON
ihlr-27440	181	17	own	own	ADJ
ihlr-27440	181	18	,	,	PUNCT
ihlr-27440	181	19	and	and	CCONJ
ihlr-27440	181	20	consequently	consequently	ADV
ihlr-27440	181	21	affirmed	affirm	VERB
ihlr-27440	181	22	the	the	DET
ihlr-27440	181	23	indiana	indiana	PROPN
ihlr-27440	181	24	tax	tax	PROPN
ihlr-27440	181	25	board	board	PROPN
ihlr-27440	181	26	’s	’s	PART
ihlr-27440	181	27	denial	denial	NOUN
ihlr-27440	181	28	of	of	ADP
ihlr-27440	181	29	a	a	DET
ihlr-27440	181	30	charitable	charitable	ADJ
ihlr-27440	181	31	purposes	purpose	NOUN
ihlr-27440	181	32	exemption	exemption	NOUN
ihlr-27440	181	33	for	for	ADP
ihlr-27440	181	34	the	the	DET
ihlr-27440	181	35	healthplex	healthplex	ADJ
ihlr-27440	181	36	portion	portion	NOUN
ihlr-27440	181	37	of	of	ADP
ihlr-27440	181	38	the	the	DET
ihlr-27440	181	39	facility.57	facility.57	PROPN
ihlr-27440	181	40	regarding	regard	VERB
ihlr-27440	181	41	the	the	DET
ihlr-27440	181	42	mp	mp	PROPN
ihlr-27440	181	43	portion	portion	NOUN
ihlr-27440	181	44	of	of	ADP
ihlr-27440	181	45	the	the	DET
ihlr-27440	181	46	facility	facility	NOUN
ihlr-27440	181	47	,	,	PUNCT
ihlr-27440	181	48	the	the	DET
ihlr-27440	181	49	court	court	NOUN
ihlr-27440	181	50	disagreed	disagree	VERB
ihlr-27440	181	51	with	with	ADP
ihlr-27440	181	52	the	the	DET
ihlr-27440	181	53	indiana	indiana	PROPN
ihlr-27440	181	54	tax	tax	PROPN
ihlr-27440	181	55	board	board	PROPN
ihlr-27440	181	56	’s	’s	PART
ihlr-27440	181	57	finding	find	VERB
ihlr-27440	181	58	that	that	SCONJ
ihlr-27440	181	59	while	while	SCONJ
ihlr-27440	181	60	“	"	PUNCT
ihlr-27440	181	61	the	the	DET
ihlr-27440	181	62	only	only	ADJ
ihlr-27440	181	63	portion	portion	NOUN
ihlr-27440	181	64	of	of	ADP
ihlr-27440	181	65	the	the	DET
ihlr-27440	181	66	mp	mp	PROPN
ihlr-27440	181	67	eligible	eligible	ADJ
ihlr-27440	181	68	to	to	PART
ihlr-27440	181	69	receive	receive	VERB
ihlr-27440	181	70	an	an	DET
ihlr-27440	181	71	exemption	exemption	NOUN
ihlr-27440	181	72	was	be	AUX
ihlr-27440	181	73	the	the	DET
ihlr-27440	181	74	[	[	X
ihlr-27440	181	75	37	37	NUM
ihlr-27440	181	76	%	%	NOUN
ihlr-27440	181	77	]	]	PUNCT
ihlr-27440	181	78	portion	portion	NOUN
ihlr-27440	181	79	used	use	VERB
ihlr-27440	181	80	by	by	ADP
ihlr-27440	181	81	various	various	ADJ
ihlr-27440	181	82	westview	westview	PROPN
ihlr-27440	181	83	hospital	hospital	PROPN
ihlr-27440	181	84	departments,[that	departments,[that	PROPN
ihlr-27440	181	85	portion	portion	NOUN
ihlr-27440	181	86	]	]	PUNCT
ihlr-27440	181	87	did	do	AUX
ihlr-27440	181	88	not	not	PART
ihlr-27440	181	89	meet	meet	VERB
ihlr-27440	181	90	the	the	DET
ihlr-27440	181	91	predominant	predominant	ADJ
ihlr-27440	181	92	use	use	NOUN
ihlr-27440	181	93	test	test	NOUN
ihlr-27440	181	94	.	.	PUNCT
ihlr-27440	182	1	”58	”58	PROPN
ihlr-27440	182	2	instead	instead	ADV
ihlr-27440	182	3	,	,	PUNCT
ihlr-27440	182	4	the	the	DET
ihlr-27440	182	5	court	court	NOUN
ihlr-27440	182	6	found	find	VERB
ihlr-27440	182	7	the	the	DET
ihlr-27440	182	8	record	record	NOUN
ihlr-27440	182	9	showed	show	VERB
ihlr-27440	182	10	that	that	SCONJ
ihlr-27440	182	11	“	"	PUNCT
ihlr-27440	182	12	37	37	NUM
ihlr-27440	182	13	%	%	NOUN
ihlr-27440	182	14	of	of	ADP
ihlr-27440	182	15	the	the	DET
ihlr-27440	182	16	space	space	NOUN
ihlr-27440	182	17	in	in	ADP
ihlr-27440	182	18	the	the	DET
ihlr-27440	182	19	mp	mp	NOUN
ihlr-27440	182	20	is	be	AUX
ihlr-27440	182	21	used	use	VERB
ihlr-27440	182	22	100	100	NUM
ihlr-27440	182	23	%	%	NOUN
ihlr-27440	182	24	of	of	ADP
ihlr-27440	182	25	the	the	DET
ihlr-27440	182	26	time	time	NOUN
ihlr-27440	182	27	by	by	ADP
ihlr-27440	182	28	various	various	ADJ
ihlr-27440	182	29	westview	westview	PROPN
ihlr-27440	182	30	hospital	hospital	NOUN
ihlr-27440	182	31	departments	department	NOUN
ihlr-27440	182	32	,	,	PUNCT
ihlr-27440	183	1	[	[	X
ihlr-27440	183	2	and	and	CCONJ
ihlr-27440	183	3	]	]	PUNCT
ihlr-27440	183	4	the	the	DET
ihlr-27440	183	5	boardroom	boardroom	NOUN
ihlr-27440	183	6	is	be	AUX
ihlr-27440	183	7	predominantly	predominantly	ADV
ihlr-27440	183	8	used	use	VERB
ihlr-27440	183	9	(	(	PUNCT
ihlr-27440	183	10	i.e.	i.e.	X
ihlr-27440	183	11	,	,	PUNCT
ihlr-27440	183	12	98	98	NUM
ihlr-27440	183	13	%	%	NOUN
ihlr-27440	183	14	of	of	ADP
ihlr-27440	183	15	the	the	DET
ihlr-27440	183	16	time	time	NOUN
ihlr-27440	183	17	)	)	PUNCT
ihlr-27440	183	18	for	for	ADP
ihlr-27440	183	19	hospital	hospital	NOUN
ihlr-27440	183	20	administrative	administrative	ADJ
ihlr-27440	183	21	meetings	meeting	NOUN
ihlr-27440	183	22	.	.	PUNCT
ihlr-27440	184	1	”59	”59	ADJ
ihlr-27440	184	2	the	the	DET
ihlr-27440	184	3	court	court	NOUN
ihlr-27440	184	4	then	then	ADV
ihlr-27440	184	5	determined	determine	VERB
ihlr-27440	184	6	that	that	SCONJ
ihlr-27440	184	7	because	because	SCONJ
ihlr-27440	184	8	“	"	PUNCT
ihlr-27440	184	9	the	the	DET
ihlr-27440	184	10	charitable	charitable	ADJ
ihlr-27440	184	11	purposes	purpose	NOUN
ihlr-27440	184	12	exemption	exemption	NOUN
ihlr-27440	184	13	may	may	AUX
ihlr-27440	184	14	apply	apply	VERB
ihlr-27440	184	15	to	to	ADP
ihlr-27440	184	16	all	all	PRON
ihlr-27440	184	17	or	or	CCONJ
ihlr-27440	184	18	part	part	NOUN
ihlr-27440	184	19	of	of	ADP
ihlr-27440	184	20	another	another	DET
ihlr-27440	184	21	building	building	NOUN
ihlr-27440	184	22	owned	own	VERB
ihlr-27440	184	23	by	by	ADP
ihlr-27440	184	24	a	a	DET
ihlr-27440	184	25	hospital	hospital	NOUN
ihlr-27440	184	26	if	if	SCONJ
ihlr-27440	184	27	it	it	PRON
ihlr-27440	184	28	is	be	AUX
ihlr-27440	184	29	substantially	substantially	ADV
ihlr-27440	184	30	related	relate	VERB
ihlr-27440	184	31	to	to	ADP
ihlr-27440	184	32	or	or	CCONJ
ihlr-27440	184	33	supportive	supportive	ADJ
ihlr-27440	184	34	of	of	ADP
ihlr-27440	184	35	[	[	X
ihlr-27440	184	36	its	its	PRON
ihlr-27440	184	37	]	]	X
ihlr-27440	184	38	inpatient	inpatient	NOUN
ihlr-27440	184	39	facility[,]”cite	facility[,]”cite	PROPN
ihlr-27440	184	40	the	the	DET
ihlr-27440	184	41	health	health	NOUN
ihlr-27440	184	42	pavilion	pavilion	NOUN
ihlr-27440	184	43	was	be	AUX
ihlr-27440	184	44	entitled	entitle	VERB
ihlr-27440	184	45	to	to	ADP
ihlr-27440	184	46	a	a	DET
ihlr-27440	184	47	38	38	NUM
ihlr-27440	184	48	percent	percent	NOUN
ihlr-27440	184	49	exemption	exemption	NOUN
ihlr-27440	184	50	because	because	SCONJ
ihlr-27440	184	51	the	the	DET
ihlr-27440	184	52	use	use	NOUN
ihlr-27440	184	53	of	of	ADP
ihlr-27440	184	54	that	that	DET
ihlr-27440	184	55	percentage	percentage	NOUN
ihlr-27440	184	56	of	of	ADP
ihlr-27440	184	57	the	the	DET
ihlr-27440	184	58	facility	facility	NOUN
ihlr-27440	184	59	by	by	ADP
ihlr-27440	184	60	the	the	DET
ihlr-27440	184	61	westview	westview	PROPN
ihlr-27440	184	62	hospital	hospital	NOUN
ihlr-27440	184	63	departments	department	NOUN
ihlr-27440	184	64	and	and	CCONJ
ihlr-27440	184	65	for	for	ADP
ihlr-27440	184	66	hospital	hospital	NOUN
ihlr-27440	184	67	administrative	administrative	ADJ
ihlr-27440	184	68	meetings	meeting	NOUN
ihlr-27440	184	69	,	,	PUNCT
ihlr-27440	184	70	both	both	PRON
ihlr-27440	184	71	of	of	ADP
ihlr-27440	184	72	which	which	PRON
ihlr-27440	184	73	constituted	constitute	VERB
ihlr-27440	184	74	a	a	DET
ihlr-27440	184	75	substantial	substantial	ADJ
ihlr-27440	184	76	relation	relation	NOUN
ihlr-27440	184	77	to	to	ADP
ihlr-27440	184	78	westview	westview	PROPN
ihlr-27440	184	79	’s	’s	PART
ihlr-27440	184	80	inpatient	inpatient	PROPN
ihlr-27440	184	81	facility.60	facility.60	PROPN
ihlr-27440	184	82	the	the	DET
ihlr-27440	184	83	court	court	NOUN
ihlr-27440	184	84	’s	’s	PART
ihlr-27440	184	85	map	map	NOUN
ihlr-27440	184	86	to	to	ADP
ihlr-27440	184	87	providing	provide	VERB
ihlr-27440	184	88	a	a	DET
ihlr-27440	184	89	charitable	charitable	ADJ
ihlr-27440	184	90	purposes	purpose	NOUN
ihlr-27440	184	91	exemption	exemption	NOUN
ihlr-27440	184	92	in	in	ADP
ihlr-27440	184	93	indianapolis	indianapolis	PROPN
ihlr-27440	184	94	osteopathic	osteopathic	ADJ
ihlr-27440	184	95	hospital	hospital	NOUN
ihlr-27440	184	96	was	be	AUX
ihlr-27440	184	97	because	because	SCONJ
ihlr-27440	184	98	the	the	DET
ihlr-27440	184	99	37	37	NUM
ihlr-27440	184	100	percent	percent	NOUN
ihlr-27440	184	101	portion	portion	NOUN
ihlr-27440	184	102	of	of	ADP
ihlr-27440	184	103	the	the	DET
ihlr-27440	184	104	health	health	NOUN
ihlr-27440	184	105	pavilion	pavilion	NOUN
ihlr-27440	184	106	that	that	PRON
ihlr-27440	184	107	was	be	AUX
ihlr-27440	184	108	used	use	VERB
ihlr-27440	184	109	by	by	ADP
ihlr-27440	184	110	westview	westview	PROPN
ihlr-27440	184	111	hospital	hospital	NOUN
ihlr-27440	184	112	departments	department	NOUN
ihlr-27440	184	113	was	be	AUX
ihlr-27440	184	114	substantially	substantially	ADV
ihlr-27440	184	115	related	relate	VERB
ihlr-27440	184	116	to	to	ADP
ihlr-27440	184	117	or	or	CCONJ
ihlr-27440	184	118	supportive	supportive	ADJ
ihlr-27440	184	119	of	of	ADP
ihlr-27440	184	120	westview	westview	PROPN
ihlr-27440	184	121	’s	’s	PART
ihlr-27440	184	122	inpatient	inpatient	PROPN
ihlr-27440	184	123	facility	facility	NOUN
ihlr-27440	184	124	.	.	PUNCT
ihlr-27440	185	1	so	so	ADV
ihlr-27440	185	2	,	,	PUNCT
ihlr-27440	185	3	because	because	SCONJ
ihlr-27440	185	4	that	that	DET
ihlr-27440	185	5	portion	portion	NOUN
ihlr-27440	185	6	was	be	AUX
ihlr-27440	185	7	used	use	VERB
ihlr-27440	185	8	100	100	NUM
ihlr-27440	185	9	percent	percent	NOUN
ihlr-27440	185	10	of	of	ADP
ihlr-27440	185	11	the	the	DET
ihlr-27440	185	12	time	time	NOUN
ihlr-27440	185	13	by	by	ADP
ihlr-27440	185	14	those	those	DET
ihlr-27440	185	15	departments	department	NOUN
ihlr-27440	185	16	,	,	PUNCT
ihlr-27440	185	17	it	it	PRON
ihlr-27440	185	18	was	be	AUX
ihlr-27440	185	19	predominately	predominately	ADV
ihlr-27440	185	20	used	use	VERB
ihlr-27440	185	21	for	for	ADP
ihlr-27440	185	22	a	a	DET
ihlr-27440	185	23	charitable	charitable	ADJ
ihlr-27440	185	24	purpose	purpose	NOUN
ihlr-27440	185	25	,	,	PUNCT
ihlr-27440	185	26	and	and	CCONJ
ihlr-27440	185	27	thus	thus	ADV
ihlr-27440	185	28	,	,	PUNCT
ihlr-27440	185	29	entitled	entitle	VERB
ihlr-27440	185	30	to	to	ADP
ihlr-27440	185	31	a	a	DET
ihlr-27440	185	32	charitable	charitable	ADJ
ihlr-27440	185	33	purpose	purpose	NOUN
ihlr-27440	185	34	exemption.61	exemption.61	NOUN
ihlr-27440	185	35	three	three	NUM
ihlr-27440	185	36	years	year	NOUN
ihlr-27440	185	37	after	after	ADP
ihlr-27440	185	38	indianapolis	indianapolis	PROPN
ihlr-27440	185	39	osteopathic	osteopathic	ADJ
ihlr-27440	185	40	hospital	hospital	NOUN
ihlr-27440	185	41	,	,	PUNCT
ihlr-27440	185	42	the	the	DET
ihlr-27440	185	43	court	court	NOUN
ihlr-27440	185	44	was	be	AUX
ihlr-27440	185	45	faced	face	VERB
ihlr-27440	185	46	with	with	ADP
ihlr-27440	185	47	another	another	DET
ihlr-27440	185	48	charitable	charitable	ADJ
ihlr-27440	185	49	purposes	purpose	NOUN
ihlr-27440	185	50	exemption	exemption	NOUN
ihlr-27440	185	51	issue	issue	NOUN
ihlr-27440	185	52	in	in	ADP
ihlr-27440	185	53	methodist	methodist	NOUN
ihlr-27440	185	54	hospitals	hospital	NOUN
ihlr-27440	185	55	,	,	PUNCT
ihlr-27440	185	56	inc	inc	PROPN
ihlr-27440	185	57	.	.	PROPN
ihlr-27440	185	58	v.	v.	PROPN
ihlr-27440	185	59	lake	lake	PROPN
ihlr-27440	185	60	county	county	PROPN
ihlr-27440	185	61	property	property	NOUN
ihlr-27440	185	62	tax	tax	NOUN
ihlr-27440	185	63	assessment	assessment	NOUN
ihlr-27440	185	64	board	board	PROPN
ihlr-27440	185	65	of	of	ADP
ihlr-27440	185	66	appeals	appeal	NOUN
ihlr-27440	185	67	.	.	PUNCT
ihlr-27440	186	1	there	there	ADV
ihlr-27440	186	2	,	,	PUNCT
ihlr-27440	186	3	the	the	DET
ihlr-27440	186	4	court	court	NOUN
ihlr-27440	186	5	determined	determine	VERB
ihlr-27440	186	6	whether	whether	SCONJ
ihlr-27440	186	7	two	two	NUM
ihlr-27440	186	8	primary	primary	ADJ
ihlr-27440	186	9	care	care	NOUN
ihlr-27440	186	10	associates	associate	NOUN
ihlr-27440	186	11	medical	medical	ADJ
ihlr-27440	186	12	offices	office	NOUN
ihlr-27440	186	13	(	(	PUNCT
ihlr-27440	186	14	“	"	PUNCT
ihlr-27440	186	15	pca	pca	PROPN
ihlr-27440	186	16	”	"	PUNCT
ihlr-27440	186	17	)	)	PUNCT
ihlr-27440	186	18	,	,	PUNCT
ihlr-27440	186	19	owned	own	VERB
ihlr-27440	186	20	by	by	ADP
ihlr-27440	186	21	methodist	methodist	PROPN
ihlr-27440	186	22	hospital	hospital	PROPN
ihlr-27440	186	23	,	,	PUNCT
ihlr-27440	186	24	qualified	qualified	ADJ
ihlr-27440	186	25	for	for	ADP
ihlr-27440	186	26	a	a	DET
ihlr-27440	186	27	charitable	charitable	ADJ
ihlr-27440	186	28	purposes	purpose	NOUN
ihlr-27440	186	29	property	property	NOUN
ihlr-27440	186	30	tax	tax	NOUN
ihlr-27440	186	31	exemption.62	exemption.62	PROPN
ihlr-27440	186	32	methodist	methodist	PROPN
ihlr-27440	186	33	hospital	hospital	PROPN
ihlr-27440	186	34	owned	own	VERB
ihlr-27440	186	35	and	and	CCONJ
ihlr-27440	186	36	operated	operate	VERB
ihlr-27440	186	37	two	two	NUM
ihlr-27440	186	38	acute	acute	ADJ
ihlr-27440	186	39	care	care	NOUN
ihlr-27440	186	40	hospitals	hospital	NOUN
ihlr-27440	186	41	located	locate	VERB
ihlr-27440	186	42	in	in	ADP
ihlr-27440	186	43	gary	gary	PROPN
ihlr-27440	186	44	,	,	PUNCT
ihlr-27440	186	45	indiana	indiana	PROPN
ihlr-27440	186	46	(	(	PUNCT
ihlr-27440	186	47	northlake	northlake	PROPN
ihlr-27440	186	48	campus	campus	PROPN
ihlr-27440	186	49	)	)	PUNCT
ihlr-27440	186	50	and	and	CCONJ
ihlr-27440	186	51	the	the	DET
ihlr-27440	186	52	other	other	ADJ
ihlr-27440	186	53	in	in	ADP
ihlr-27440	186	54	merrillville	merrillville	PROPN
ihlr-27440	186	55	,	,	PUNCT
ihlr-27440	186	56	indiana	indiana	PROPN
ihlr-27440	186	57	56	56	NUM
ihlr-27440	186	58	.	.	PUNCT
ihlr-27440	187	1	i	i	PRON
ihlr-27440	187	2	d.	d.	PROPN
ihlr-27440	187	3	(	(	PUNCT
ihlr-27440	187	4	quoting	quote	VERB
ihlr-27440	187	5	middle	middle	PROPN
ihlr-27440	187	6	tenn	tenn	PROPN
ihlr-27440	187	7	.	.	PROPN
ihlr-27440	188	1	med	med	PROPN
ihlr-27440	188	2	.	.	PUNCT
ihlr-27440	188	3	ctr	ctr	PROPN
ihlr-27440	188	4	.	.	PUNCT
ihlr-27440	189	1	v.	v.	ADP
ihlr-27440	189	2	assessment	assessment	NOUN
ihlr-27440	189	3	appeals	appeal	VERB
ihlr-27440	189	4	comm’n	comm’n	NOUN
ihlr-27440	189	5	state	state	NOUN
ihlr-27440	189	6	of	of	ADP
ihlr-27440	189	7	tenn	tenn	PROPN
ihlr-27440	189	8	.	.	PROPN
ihlr-27440	189	9	,	,	PUNCT
ihlr-27440	189	10	no	no	INTJ
ihlr-27440	189	11	.	.	NOUN
ihlr-27440	190	1	01a01	01a01	NOUN
ihlr-27440	190	2	-	-	PUNCT
ihlr-27440	190	3	9307	9307	NUM
ihlr-27440	190	4	-	-	PUNCT
ihlr-27440	190	5	ch-00324	ch-00324	NOUN
ihlr-27440	190	6	,	,	PUNCT
ihlr-27440	190	7	1994	1994	NUM
ihlr-27440	190	8	wl	wl	SYM
ihlr-27440	190	9	32584	32584	NUM
ihlr-27440	190	10	,	,	PUNCT
ihlr-27440	190	11	at	at	ADP
ihlr-27440	190	12	*	*	NUM
ihlr-27440	190	13	4	4	NUM
ihlr-27440	190	14	(	(	PUNCT
ihlr-27440	190	15	tenn	tenn	PROPN
ihlr-27440	190	16	.	.	PROPN
ihlr-27440	191	1	ct	ct	PROPN
ihlr-27440	191	2	.	.	PUNCT
ihlr-27440	192	1	app	app	PROPN
ihlr-27440	192	2	.	.	PROPN
ihlr-27440	192	3	1994	1994	NUM
ihlr-27440	192	4	)	)	PUNCT
ihlr-27440	192	5	)	)	PUNCT
ihlr-27440	192	6	.	.	PUNCT
ihlr-27440	193	1	57	57	NUM
ihlr-27440	193	2	.	.	PUNCT
ihlr-27440	193	3	indianapolis	indianapolis	PROPN
ihlr-27440	193	4	osteopathic	osteopathic	PROPN
ihlr-27440	193	5	hosp	hosp	PROPN
ihlr-27440	193	6	.	.	PUNCT
ihlr-27440	194	1	inc	inc	PROPN
ihlr-27440	194	2	.	.	PROPN
ihlr-27440	194	3	,	,	PUNCT
ihlr-27440	194	4	818	818	NUM
ihlr-27440	194	5	n.e.2d	n.e.2d	NOUN
ihlr-27440	194	6	at	at	ADP
ihlr-27440	194	7	1018	1018	NUM
ihlr-27440	194	8	.	.	PUNCT
ihlr-27440	195	1	58	58	NUM
ihlr-27440	195	2	.	.	PUNCT
ihlr-27440	196	1	i	i	PRON
ihlr-27440	196	2	d.	d.	PROPN
ihlr-27440	196	3	at	at	ADP
ihlr-27440	196	4	1017	1017	NUM
ihlr-27440	196	5	.	.	PUNCT
ihlr-27440	197	1	59	59	NUM
ihlr-27440	197	2	.	.	PUNCT
ihlr-27440	198	1	i	i	PRON
ihlr-27440	198	2	d.	d.	PROPN
ihlr-27440	198	3	at	at	ADP
ihlr-27440	198	4	1019	1019	NUM
ihlr-27440	198	5	.	.	PUNCT
ihlr-27440	199	1	60	60	NUM
ihlr-27440	199	2	.	.	PUNCT
ihlr-27440	200	1	i	i	PRON
ihlr-27440	200	2	d.	d.	PROPN
ihlr-27440	200	3	61	61	NUM
ihlr-27440	200	4	.	.	PUNCT
ihlr-27440	201	1	it	it	PRON
ihlr-27440	201	2	would	would	AUX
ihlr-27440	201	3	follow	follow	VERB
ihlr-27440	201	4	that	that	SCONJ
ihlr-27440	201	5	the	the	DET
ihlr-27440	201	6	same	same	ADJ
ihlr-27440	201	7	analysis	analysis	NOUN
ihlr-27440	201	8	from	from	ADP
ihlr-27440	201	9	the	the	DET
ihlr-27440	201	10	court	court	NOUN
ihlr-27440	201	11	in	in	ADP
ihlr-27440	201	12	indianapolis	indianapolis	PROPN
ihlr-27440	201	13	osteopathic	osteopathic	ADJ
ihlr-27440	201	14	hospital	hospital	NOUN
ihlr-27440	201	15	would	would	AUX
ihlr-27440	201	16	be	be	AUX
ihlr-27440	201	17	used	use	VERB
ihlr-27440	201	18	for	for	ADP
ihlr-27440	201	19	the	the	DET
ihlr-27440	201	20	boardroom	boardroom	NOUN
ihlr-27440	201	21	portion	portion	NOUN
ihlr-27440	201	22	of	of	ADP
ihlr-27440	201	23	the	the	DET
ihlr-27440	201	24	facility	facility	NOUN
ihlr-27440	201	25	and	and	CCONJ
ihlr-27440	201	26	its	its	PRON
ihlr-27440	201	27	use	use	NOUN
ihlr-27440	201	28	(	(	PUNCT
ihlr-27440	201	29	98	98	NUM
ihlr-27440	201	30	percent	percent	NOUN
ihlr-27440	201	31	of	of	ADP
ihlr-27440	201	32	the	the	DET
ihlr-27440	201	33	time	time	NOUN
ihlr-27440	201	34	)	)	PUNCT
ihlr-27440	201	35	for	for	ADP
ihlr-27440	201	36	hospital	hospital	NOUN
ihlr-27440	201	37	administrative	administrative	ADJ
ihlr-27440	201	38	meetings	meeting	NOUN
ihlr-27440	201	39	,	,	PUNCT
ihlr-27440	201	40	thereby	thereby	ADV
ihlr-27440	201	41	totaling	total	VERB
ihlr-27440	201	42	the	the	DET
ihlr-27440	201	43	exemption	exemption	NOUN
ihlr-27440	201	44	to	to	ADP
ihlr-27440	201	45	38	38	NUM
ihlr-27440	201	46	percent	percent	NOUN
ihlr-27440	201	47	.	.	PUNCT
ihlr-27440	202	1	62	62	NUM
ihlr-27440	202	2	.	.	PUNCT
ihlr-27440	202	3	methodist	methodist	PROPN
ihlr-27440	202	4	hosp	hosp	PROPN
ihlr-27440	202	5	.	.	PUNCT
ihlr-27440	203	1	’s	’s	PROPN
ihlr-27440	203	2	,	,	PUNCT
ihlr-27440	203	3	inc	inc	PROPN
ihlr-27440	203	4	.	.	PROPN
ihlr-27440	204	1	v.	v.	PROPN
ihlr-27440	204	2	lake	lake	PROPN
ihlr-27440	204	3	cnty	cnty	PROPN
ihlr-27440	204	4	.	.	PUNCT
ihlr-27440	205	1	prop	prop	NOUN
ihlr-27440	205	2	.	.	PUNCT
ihlr-27440	206	1	tax	tax	NOUN
ihlr-27440	206	2	assessment	assessment	NOUN
ihlr-27440	206	3	bd	bd	PROPN
ihlr-27440	206	4	.	.	PROPN
ihlr-27440	206	5	app	app	PROPN
ihlr-27440	206	6	.	.	PROPN
ihlr-27440	206	7	,	,	PUNCT
ihlr-27440	206	8	862	862	NUM
ihlr-27440	206	9	n.e.2d	n.e.2d	NOUN
ihlr-27440	206	10	335	335	NUM
ihlr-27440	206	11	(	(	PUNCT
ihlr-27440	206	12	ind	ind	NOUN
ihlr-27440	206	13	.	.	PUNCT
ihlr-27440	207	1	t.c	t.c	PROPN
ihlr-27440	207	2	.	.	PROPN
ihlr-27440	207	3	2007	2007	NUM
ihlr-27440	207	4	)	)	PUNCT
ihlr-27440	207	5	.	.	PUNCT
ihlr-27440	208	1	394	394	NUM
ihlr-27440	208	2	indiana	indiana	PROPN
ihlr-27440	208	3	health	health	PROPN
ihlr-27440	208	4	law	law	NOUN
ihlr-27440	208	5	review	review	NOUN
ihlr-27440	208	6	[	[	X
ihlr-27440	208	7	vol	vol	NOUN
ihlr-27440	208	8	.	.	PUNCT
ihlr-27440	208	9	20:385	20:385	NUM
ihlr-27440	208	10	(	(	PUNCT
ihlr-27440	208	11	southlake	southlake	NOUN
ihlr-27440	208	12	campus).63	campus).63	PROPN
ihlr-27440	208	13	in	in	ADP
ihlr-27440	208	14	addition	addition	NOUN
ihlr-27440	208	15	to	to	ADP
ihlr-27440	208	16	these	these	DET
ihlr-27440	208	17	primary	primary	ADJ
ihlr-27440	208	18	facilities	facility	NOUN
ihlr-27440	208	19	,	,	PUNCT
ihlr-27440	208	20	methodist	methodist	PROPN
ihlr-27440	208	21	hospital	hospital	PROPN
ihlr-27440	208	22	also	also	ADV
ihlr-27440	208	23	owned	own	VERB
ihlr-27440	208	24	two	two	NUM
ihlr-27440	208	25	pca	pca	NOUN
ihlr-27440	208	26	offices	office	NOUN
ihlr-27440	208	27	,	,	PUNCT
ihlr-27440	208	28	one	one	NUM
ihlr-27440	208	29	located	locate	VERB
ihlr-27440	208	30	in	in	ADP
ihlr-27440	208	31	griffith	griffith	PROPN
ihlr-27440	208	32	,	,	PUNCT
ihlr-27440	208	33	indiana	indiana	PROPN
ihlr-27440	208	34	and	and	CCONJ
ihlr-27440	208	35	the	the	DET
ihlr-27440	208	36	other	other	ADJ
ihlr-27440	208	37	in	in	ADP
ihlr-27440	208	38	merrillville	merrillville	PROPN
ihlr-27440	208	39	,	,	PUNCT
ihlr-27440	208	40	indiana	indiana	PROPN
ihlr-27440	208	41	–	–	PUNCT
ihlr-27440	208	42	which	which	PRON
ihlr-27440	208	43	was	be	AUX
ihlr-27440	208	44	located	locate	VERB
ihlr-27440	208	45	on	on	ADP
ihlr-27440	208	46	the	the	DET
ihlr-27440	208	47	southlake	southlake	PROPN
ihlr-27440	208	48	methodist	methodist	PROPN
ihlr-27440	208	49	campus	campus	PROPN
ihlr-27440	208	50	.	.	PUNCT
ihlr-27440	209	1	the	the	DET
ihlr-27440	209	2	pcas	pca	NOUN
ihlr-27440	209	3	employed	employ	VERB
ihlr-27440	209	4	both	both	DET
ihlr-27440	209	5	physicians	physician	NOUN
ihlr-27440	209	6	and	and	CCONJ
ihlr-27440	209	7	other	other	ADJ
ihlr-27440	209	8	staff	staff	NOUN
ihlr-27440	209	9	members	member	NOUN
ihlr-27440	209	10	who	who	PRON
ihlr-27440	209	11	were	be	AUX
ihlr-27440	209	12	employees	employee	NOUN
ihlr-27440	209	13	of	of	ADP
ihlr-27440	209	14	methodist	methodist	PROPN
ihlr-27440	209	15	hospital	hospital	PROPN
ihlr-27440	209	16	and	and	CCONJ
ihlr-27440	209	17	were	be	AUX
ihlr-27440	209	18	used	use	VERB
ihlr-27440	209	19	as	as	ADP
ihlr-27440	209	20	primary	primary	ADJ
ihlr-27440	209	21	care	care	NOUN
ihlr-27440	209	22	medical	medical	ADJ
ihlr-27440	209	23	offices.64	offices.64	PROPN
ihlr-27440	209	24	the	the	DET
ihlr-27440	209	25	onsite	onsite	ADJ
ihlr-27440	209	26	physicians	physician	NOUN
ihlr-27440	209	27	at	at	ADP
ihlr-27440	209	28	the	the	DET
ihlr-27440	209	29	pcas	pcas	NOUN
ihlr-27440	209	30	specialized	specialize	VERB
ihlr-27440	209	31	in	in	ADP
ihlr-27440	209	32	obstetrics	obstetric	NOUN
ihlr-27440	209	33	/	/	SYM
ihlr-27440	209	34	gynecology	gynecology	NOUN
ihlr-27440	209	35	,	,	PUNCT
ihlr-27440	209	36	pediatrics	pediatric	NOUN
ihlr-27440	209	37	,	,	PUNCT
ihlr-27440	209	38	internal	internal	ADJ
ihlr-27440	209	39	medicine	medicine	NOUN
ihlr-27440	209	40	,	,	PUNCT
ihlr-27440	209	41	and	and	CCONJ
ihlr-27440	209	42	family	family	NOUN
ihlr-27440	209	43	medicine.65	medicine.65	NOUN
ihlr-27440	209	44	residents	resident	NOUN
ihlr-27440	209	45	in	in	ADP
ihlr-27440	209	46	the	the	DET
ihlr-27440	209	47	area	area	NOUN
ihlr-27440	209	48	surrounding	surround	VERB
ihlr-27440	209	49	the	the	DET
ihlr-27440	209	50	pca	pca	NOUN
ihlr-27440	209	51	offices	office	NOUN
ihlr-27440	209	52	would	would	AUX
ihlr-27440	209	53	“	"	PUNCT
ihlr-27440	209	54	seek	seek	VERB
ihlr-27440	209	55	out	out	ADP
ihlr-27440	209	56	the	the	DET
ihlr-27440	209	57	medical	medical	ADJ
ihlr-27440	209	58	services	service	NOUN
ihlr-27440	209	59	offered	offer	VERB
ihlr-27440	209	60	at	at	ADP
ihlr-27440	209	61	the	the	DET
ihlr-27440	209	62	pcas	pcas	NOUN
ihlr-27440	209	63	from	from	ADP
ihlr-27440	209	64	monday	monday	PROPN
ihlr-27440	209	65	through	through	ADP
ihlr-27440	209	66	saturday	saturday	PROPN
ihlr-27440	209	67	,	,	PUNCT
ihlr-27440	209	68	but	but	CCONJ
ihlr-27440	209	69	methodist	methodist	NOUN
ihlr-27440	209	70	did	do	AUX
ihlr-27440	209	71	not	not	PART
ihlr-27440	209	72	send	send	VERB
ihlr-27440	209	73	patients	patient	NOUN
ihlr-27440	209	74	to	to	ADP
ihlr-27440	209	75	the	the	DET
ihlr-27440	209	76	pcas.66	pcas.66	PROPN
ihlr-27440	209	77	however	however	ADV
ihlr-27440	209	78	,	,	PUNCT
ihlr-27440	209	79	the	the	DET
ihlr-27440	209	80	pca	pca	PROPN
ihlr-27440	209	81	physicians	physician	NOUN
ihlr-27440	209	82	were	be	AUX
ihlr-27440	209	83	able	able	ADJ
ihlr-27440	209	84	to	to	PART
ihlr-27440	209	85	admit	admit	VERB
ihlr-27440	209	86	the	the	DET
ihlr-27440	209	87	patients	patient	NOUN
ihlr-27440	209	88	seen	see	VERB
ihlr-27440	209	89	at	at	ADP
ihlr-27440	209	90	the	the	DET
ihlr-27440	209	91	pcas	pcas	NOUN
ihlr-27440	209	92	to	to	ADP
ihlr-27440	209	93	methodist	methodist	PROPN
ihlr-27440	209	94	’s	’s	PART
ihlr-27440	209	95	acute	acute	PROPN
ihlr-27440	209	96	care	care	NOUN
ihlr-27440	209	97	hospitals	hospital	NOUN
ihlr-27440	209	98	and	and	CCONJ
ihlr-27440	209	99	treat	treat	VERB
ihlr-27440	209	100	inpatients	inpatient	NOUN
ihlr-27440	209	101	at	at	ADP
ihlr-27440	209	102	the	the	DET
ihlr-27440	209	103	main	main	ADJ
ihlr-27440	209	104	hospital.67	hospital.67	PROPN
ihlr-27440	209	105	methodist	methodist	PROPN
ihlr-27440	209	106	hospital	hospital	PROPN
ihlr-27440	209	107	also	also	ADV
ihlr-27440	209	108	performed	perform	VERB
ihlr-27440	209	109	all	all	DET
ihlr-27440	209	110	the	the	DET
ihlr-27440	209	111	billing	billing	NOUN
ihlr-27440	209	112	and	and	CCONJ
ihlr-27440	209	113	collection	collection	NOUN
ihlr-27440	209	114	work	work	NOUN
ihlr-27440	209	115	for	for	ADP
ihlr-27440	209	116	the	the	DET
ihlr-27440	209	117	pca	pca	NOUN
ihlr-27440	209	118	offices	office	NOUN
ihlr-27440	209	119	,	,	PUNCT
ihlr-27440	209	120	depositing	deposit	VERB
ihlr-27440	209	121	the	the	DET
ihlr-27440	209	122	payments	payment	NOUN
ihlr-27440	209	123	from	from	ADP
ihlr-27440	209	124	patients	patient	NOUN
ihlr-27440	209	125	for	for	ADP
ihlr-27440	209	126	services	service	NOUN
ihlr-27440	209	127	rendered	render	VERB
ihlr-27440	209	128	at	at	ADP
ihlr-27440	209	129	the	the	DET
ihlr-27440	209	130	pca	pca	PROPN
ihlr-27440	209	131	offices	office	NOUN
ihlr-27440	209	132	“	"	PUNCT
ihlr-27440	209	133	into	into	ADP
ihlr-27440	209	134	the	the	DET
ihlr-27440	209	135	same	same	ADJ
ihlr-27440	209	136	bank	bank	NOUN
ihlr-27440	209	137	account	account	NOUN
ihlr-27440	209	138	it	it	PRON
ihlr-27440	209	139	uses	use	VERB
ihlr-27440	209	140	for	for	ADP
ihlr-27440	209	141	its	its	PRON
ihlr-27440	209	142	acute	acute	ADJ
ihlr-27440	209	143	care	care	NOUN
ihlr-27440	209	144	hospitals	hospital	NOUN
ihlr-27440	209	145	.	.	PUNCT
ihlr-27440	210	1	”68	”68	PROPN
ihlr-27440	210	2	methodist	methodist	PROPN
ihlr-27440	210	3	argued	argue	VERB
ihlr-27440	210	4	that	that	SCONJ
ihlr-27440	210	5	the	the	DET
ihlr-27440	210	6	pca	pca	PROPN
ihlr-27440	210	7	facilities	facility	NOUN
ihlr-27440	210	8	were	be	AUX
ihlr-27440	210	9	entitled	entitle	VERB
ihlr-27440	210	10	to	to	ADP
ihlr-27440	210	11	a	a	DET
ihlr-27440	210	12	property	property	NOUN
ihlr-27440	210	13	tax	tax	NOUN
ihlr-27440	210	14	exemption	exemption	NOUN
ihlr-27440	210	15	:	:	PUNCT
ihlr-27440	210	16	“	"	PUNCT
ihlr-27440	210	17	(	(	PUNCT
ihlr-27440	210	18	1	1	NUM
ihlr-27440	210	19	)	)	PUNCT
ihlr-27440	210	20	because	because	SCONJ
ihlr-27440	210	21	it	it	PRON
ihlr-27440	210	22	uses	use	VERB
ihlr-27440	210	23	the	the	DET
ihlr-27440	210	24	pcas	pcas	NOUN
ihlr-27440	210	25	to	to	PART
ihlr-27440	210	26	provide	provide	VERB
ihlr-27440	210	27	traditional	traditional	ADJ
ihlr-27440	210	28	medical	medical	ADJ
ihlr-27440	210	29	services	service	NOUN
ihlr-27440	210	30	,	,	PUNCT
ihlr-27440	210	31	(	(	PUNCT
ihlr-27440	210	32	2	2	NUM
ihlr-27440	210	33	)	)	PUNCT
ihlr-27440	210	34	because	because	SCONJ
ihlr-27440	210	35	the	the	DET
ihlr-27440	210	36	pcas	pca	NOUN
ihlr-27440	210	37	provide	provide	VERB
ihlr-27440	210	38	medical	medical	ADJ
ihlr-27440	210	39	services	service	NOUN
ihlr-27440	210	40	as	as	ADP
ihlr-27440	210	41	a	a	DET
ihlr-27440	210	42	part	part	NOUN
ihlr-27440	210	43	of	of	ADP
ihlr-27440	210	44	methodist	methodist	NOUN
ihlr-27440	210	45	’s	’s	PART
ihlr-27440	210	46	“	"	PUNCT
ihlr-27440	210	47	overall	overall	ADJ
ihlr-27440	210	48	continuum	continuum	NOUN
ihlr-27440	210	49	of	of	ADP
ihlr-27440	210	50	care	care	NOUN
ihlr-27440	210	51	[	[	X
ihlr-27440	210	52	,	,	PUNCT
ihlr-27440	210	53	]	]	PUNCT
ihlr-27440	210	54	”	"	PUNCT
ihlr-27440	210	55	and	and	CCONJ
ihlr-27440	210	56	(	(	PUNCT
ihlr-27440	210	57	3	3	NUM
ihlr-27440	210	58	)	)	PUNCT
ihlr-27440	210	59	because	because	SCONJ
ihlr-27440	210	60	the	the	DET
ihlr-27440	210	61	pca	pca	PROPN
ihlr-27440	210	62	physicians	physician	NOUN
ihlr-27440	210	63	do	do	AUX
ihlr-27440	210	64	not	not	PART
ihlr-27440	210	65	use	use	VERB
ihlr-27440	210	66	the	the	DET
ihlr-27440	210	67	offices	office	NOUN
ihlr-27440	210	68	“	"	PUNCT
ihlr-27440	210	69	for	for	ADP
ihlr-27440	210	70	personal	personal	ADJ
ihlr-27440	210	71	gain	gain	NOUN
ihlr-27440	210	72	.	.	PUNCT
ihlr-27440	211	1	”69	”69	VERB
ihlr-27440	211	2	the	the	DET
ihlr-27440	211	3	court	court	NOUN
ihlr-27440	211	4	began	begin	VERB
ihlr-27440	211	5	by	by	ADP
ihlr-27440	211	6	discussing	discuss	VERB
ihlr-27440	211	7	indiana	indiana	PROPN
ihlr-27440	211	8	code	code	PROPN
ihlr-27440	211	9	section	section	NOUN
ihlr-27440	211	10	6	6	NUM
ihlr-27440	211	11	-	-	SYM
ihlr-27440	211	12	1.1	1.1	NUM
ihlr-27440	211	13	-	-	PUNCT
ihlr-27440	211	14	10	10	NUM
ihlr-27440	211	15	-	-	PUNCT
ihlr-27440	211	16	16(a	16(a	NUM
ihlr-27440	211	17	)	)	PUNCT
ihlr-27440	211	18	’s	’	VERB
ihlr-27440	211	19	charitable	charitable	ADJ
ihlr-27440	211	20	purposes	purpose	NOUN
ihlr-27440	211	21	exemption	exemption	NOUN
ihlr-27440	211	22	and	and	CCONJ
ihlr-27440	211	23	indiana	indiana	PROPN
ihlr-27440	211	24	code	code	PROPN
ihlr-27440	211	25	section	section	NOUN
ihlr-27440	211	26	6	6	NUM
ihlr-27440	211	27	-	-	SYM
ihlr-27440	211	28	1.1	1.1	NUM
ihlr-27440	211	29	-	-	PUNCT
ihlr-27440	211	30	10	10	NUM
ihlr-27440	211	31	-	-	PUNCT
ihlr-27440	211	32	16(h	16(h	NUM
ihlr-27440	211	33	)	)	PUNCT
ihlr-27440	211	34	’s	’s	PART
ihlr-27440	212	1	limitation	limitation	NOUN
ihlr-27440	212	2	of	of	ADP
ihlr-27440	212	3	automatic	automatic	ADJ
ihlr-27440	212	4	exemption	exemption	NOUN
ihlr-27440	212	5	for	for	ADP
ihlr-27440	212	6	other	other	ADJ
ihlr-27440	212	7	property	property	NOUN
ihlr-27440	212	8	owned	own	VERB
ihlr-27440	212	9	by	by	ADP
ihlr-27440	212	10	exempt	exempt	ADJ
ihlr-27440	212	11	hospitals	hospital	NOUN
ihlr-27440	212	12	.	.	PUNCT
ihlr-27440	213	1	next	next	ADV
ihlr-27440	213	2	,	,	PUNCT
ihlr-27440	213	3	in	in	ADP
ihlr-27440	213	4	order	order	NOUN
ihlr-27440	213	5	to	to	PART
ihlr-27440	213	6	determine	determine	VERB
ihlr-27440	213	7	whether	whether	SCONJ
ihlr-27440	213	8	the	the	DET
ihlr-27440	213	9	standard	standard	NOUN
ihlr-27440	213	10	under	under	ADP
ihlr-27440	213	11	section	section	NOUN
ihlr-27440	213	12	16(h	16(h	NUM
ihlr-27440	213	13	)	)	PUNCT
ihlr-27440	213	14	was	be	AUX
ihlr-27440	213	15	satisfied	satisfied	ADJ
ihlr-27440	213	16	,	,	PUNCT
ihlr-27440	213	17	the	the	DET
ihlr-27440	213	18	court	court	NOUN
ihlr-27440	213	19	had	have	VERB
ihlr-27440	213	20	to	to	PART
ihlr-27440	213	21	establish	establish	VERB
ihlr-27440	213	22	:	:	PUNCT
ihlr-27440	213	23	“	"	PUNCT
ihlr-27440	213	24	a	a	X
ihlr-27440	213	25	)	)	PUNCT
ihlr-27440	213	26	what	what	PRON
ihlr-27440	213	27	is	be	AUX
ihlr-27440	213	28	a	a	DET
ihlr-27440	213	29	hospital	hospital	NOUN
ihlr-27440	213	30	’s	’s	PART
ihlr-27440	213	31	inpatient	inpatient	PROPN
ihlr-27440	213	32	facility	facility	NOUN
ihlr-27440	213	33	;	;	PUNCT
ihlr-27440	213	34	and	and	CCONJ
ihlr-27440	213	35	b	b	X
ihlr-27440	213	36	)	)	PUNCT
ihlr-27440	213	37	what	what	PRON
ihlr-27440	213	38	does	do	AUX
ihlr-27440	213	39	it	it	PRON
ihlr-27440	213	40	mean	mean	VERB
ihlr-27440	213	41	to	to	PART
ihlr-27440	213	42	be	be	AUX
ihlr-27440	213	43	‘	'	PUNCT
ihlr-27440	213	44	substantially	substantially	ADV
ihlr-27440	213	45	related	relate	VERB
ihlr-27440	213	46	to	to	ADP
ihlr-27440	213	47	or	or	CCONJ
ihlr-27440	213	48	supportive	supportive	ADJ
ihlr-27440	213	49	of	of	ADP
ihlr-27440	213	50	’	'	PUNCT
ihlr-27440	213	51	a	a	DET
ihlr-27440	213	52	hospital	hospital	NOUN
ihlr-27440	213	53	’s	’s	PART
ihlr-27440	213	54	inpatient	inpatient	PROPN
ihlr-27440	213	55	facility?”70	facility?”70	PUNCT
ihlr-27440	214	1	this	this	PRON
ihlr-27440	214	2	was	be	AUX
ihlr-27440	214	3	done	do	VERB
ihlr-27440	214	4	by	by	ADP
ihlr-27440	214	5	attributing	attribute	VERB
ihlr-27440	214	6	“	"	PUNCT
ihlr-27440	214	7	the	the	DET
ihlr-27440	214	8	plain	plain	ADJ
ihlr-27440	214	9	,	,	PUNCT
ihlr-27440	214	10	ordinary	ordinary	ADJ
ihlr-27440	214	11	,	,	PUNCT
ihlr-27440	214	12	and	and	CCONJ
ihlr-27440	214	13	usual	usual	ADJ
ihlr-27440	214	14	meaning	meaning	NOUN
ihlr-27440	214	15	of	of	ADP
ihlr-27440	214	16	non	non	ADJ
ihlr-27440	214	17	-	-	ADJ
ihlr-27440	214	18	technical	technical	ADJ
ihlr-27440	214	19	words	word	NOUN
ihlr-27440	214	20	in	in	ADP
ihlr-27440	214	21	a	a	DET
ihlr-27440	214	22	statute	statute	NOUN
ihlr-27440	215	1	[	[	X
ihlr-27440	215	2	as	as	ADP
ihlr-27440	215	3	]	]	PUNCT
ihlr-27440	215	4	defined	define	VERB
ihlr-27440	215	5	by	by	ADP
ihlr-27440	215	6	their	their	PRON
ihlr-27440	215	7	ordinary	ordinary	ADJ
ihlr-27440	215	8	and	and	CCONJ
ihlr-27440	215	9	accepted	accept	VERB
ihlr-27440	215	10	dictionary	dictionary	ADJ
ihlr-27440	215	11	meaning	meaning	NOUN
ihlr-27440	215	12	.	.	PUNCT
ihlr-27440	216	1	”71	”71	NOUN
ihlr-27440	216	2	the	the	DET
ihlr-27440	216	3	court	court	NOUN
ihlr-27440	216	4	found	find	VERB
ihlr-27440	216	5	that	that	SCONJ
ihlr-27440	216	6	it	it	PRON
ihlr-27440	216	7	was	be	AUX
ihlr-27440	216	8	“	"	PUNCT
ihlr-27440	216	9	clear	clear	ADJ
ihlr-27440	216	10	from	from	ADP
ihlr-27440	216	11	the	the	DET
ihlr-27440	216	12	language	language	NOUN
ihlr-27440	216	13	used	use	VERB
ihlr-27440	216	14	in	in	ADP
ihlr-27440	216	15	indiana	indiana	PROPN
ihlr-27440	216	16	code	code	PROPN
ihlr-27440	216	17	§	§	PROPN
ihlr-27440	216	18	6	6	NUM
ihlr-27440	216	19	-	-	SYM
ihlr-27440	216	20	1.1	1.1	NUM
ihlr-27440	216	21	-	-	PUNCT
ihlr-27440	216	22	10	10	NUM
ihlr-27440	216	23	-	-	NUM
ihlr-27440	216	24	16(h	16(h	NUM
ihlr-27440	216	25	)	)	PUNCT
ihlr-27440	216	26	that	that	SCONJ
ihlr-27440	216	27	an	an	DET
ihlr-27440	216	28	inpatient	inpatient	NOUN
ihlr-27440	216	29	facility	facility	NOUN
ihlr-27440	216	30	is	be	AUX
ihlr-27440	216	31	not	not	PART
ihlr-27440	216	32	an	an	DET
ihlr-27440	216	33	entire	entire	ADJ
ihlr-27440	216	34	hospital	hospital	NOUN
ihlr-27440	216	35	,	,	PUNCT
ihlr-27440	216	36	but	but	CCONJ
ihlr-27440	216	37	only	only	ADV
ihlr-27440	216	38	a	a	DET
ihlr-27440	216	39	portion	portion	NOUN
ihlr-27440	216	40	of	of	ADP
ihlr-27440	216	41	a	a	DET
ihlr-27440	216	42	hospital	hospital	NOUN
ihlr-27440	216	43	.	.	PUNCT
ihlr-27440	217	1	”72	”72	VERB
ihlr-27440	217	2	the	the	DET
ihlr-27440	217	3	term	term	NOUN
ihlr-27440	217	4	“	"	PUNCT
ihlr-27440	217	5	inpatient	inpatient	NOUN
ihlr-27440	217	6	”	"	PUNCT
ihlr-27440	217	7	is	be	AUX
ihlr-27440	217	8	defined	define	VERB
ihlr-27440	217	9	according	accord	VERB
ihlr-27440	217	10	to	to	ADP
ihlr-27440	217	11	webster	webster	PROPN
ihlr-27440	217	12	’s	’s	PART
ihlr-27440	217	13	dictionary	dictionary	PROPN
ihlr-27440	217	14	as	as	ADP
ihlr-27440	217	15	“	"	PUNCT
ihlr-27440	217	16	a	a	DET
ihlr-27440	217	17	patient	patient	NOUN
ihlr-27440	217	18	in	in	ADP
ihlr-27440	217	19	a	a	DET
ihlr-27440	217	20	hospital	hospital	NOUN
ihlr-27440	217	21	or	or	CCONJ
ihlr-27440	217	22	infirmary	infirmary	NOUN
ihlr-27440	217	23	who	who	PRON
ihlr-27440	217	24	receives	receive	VERB
ihlr-27440	217	25	lodging	lodging	NOUN
ihlr-27440	217	26	and	and	CCONJ
ihlr-27440	217	27	food	food	NOUN
ihlr-27440	217	28	as	as	ADV
ihlr-27440	217	29	well	well	ADV
ihlr-27440	217	30	as	as	ADP
ihlr-27440	217	31	treatment	treatment	NOUN
ihlr-27440	217	32	.	.	PUNCT
ihlr-27440	218	1	”73	”73	PROPN
ihlr-27440	218	2	the	the	DET
ihlr-27440	218	3	term	term	NOUN
ihlr-27440	218	4	“	"	PUNCT
ihlr-27440	218	5	facility	facility	NOUN
ihlr-27440	218	6	”	"	PUNCT
ihlr-27440	218	7	is	be	AUX
ihlr-27440	218	8	similarly	similarly	ADV
ihlr-27440	218	9	defined	define	VERB
ihlr-27440	218	10	as	as	ADP
ihlr-27440	218	11	“	"	PUNCT
ihlr-27440	218	12	something	something	PRON
ihlr-27440	218	13	.	.	PUNCT
ihlr-27440	218	14	.	.	PUNCT
ihlr-27440	218	15	.	.	PUNCT
ihlr-27440	219	1	that	that	PRON
ihlr-27440	219	2	is	be	AUX
ihlr-27440	219	3	built	build	VERB
ihlr-27440	219	4	,	,	PUNCT
ihlr-27440	219	5	constructed	construct	VERB
ihlr-27440	219	6	,	,	PUNCT
ihlr-27440	219	7	installed	instal	VERB
ihlr-27440	219	8	or	or	CCONJ
ihlr-27440	219	9	established	establish	VERB
ihlr-27440	219	10	to	to	PART
ihlr-27440	219	11	perform	perform	VERB
ihlr-27440	219	12	63	63	NUM
ihlr-27440	219	13	.	.	PUNCT
ihlr-27440	220	1	i	i	PRON
ihlr-27440	220	2	d.	d.	PROPN
ihlr-27440	220	3	at	at	ADP
ihlr-27440	220	4	336	336	NUM
ihlr-27440	220	5	.	.	PUNCT
ihlr-27440	221	1	64	64	NUM
ihlr-27440	221	2	.	.	PUNCT
ihlr-27440	222	1	i	i	PRON
ihlr-27440	222	2	d.	d.	PROPN
ihlr-27440	222	3	65	65	NUM
ihlr-27440	222	4	.	.	PUNCT
ihlr-27440	223	1	i	i	PRON
ihlr-27440	223	2	d.	d.	PROPN
ihlr-27440	223	3	at	at	ADP
ihlr-27440	223	4	340	340	NUM
ihlr-27440	223	5	n.2	n.2	NOUN
ihlr-27440	223	6	.	.	PROPN
ihlr-27440	224	1	66	66	NUM
ihlr-27440	224	2	.	.	PUNCT
ihlr-27440	225	1	i	i	PRON
ihlr-27440	225	2	d.	d.	PROPN
ihlr-27440	225	3	at	at	ADP
ihlr-27440	225	4	336	336	NUM
ihlr-27440	225	5	.	.	PUNCT
ihlr-27440	226	1	67	67	NUM
ihlr-27440	226	2	.	.	PUNCT
ihlr-27440	227	1	i	i	PRON
ihlr-27440	227	2	d.	d.	PROPN
ihlr-27440	227	3	68	68	NUM
ihlr-27440	227	4	.	.	PUNCT
ihlr-27440	228	1	i	i	PRON
ihlr-27440	228	2	d.	d.	PROPN
ihlr-27440	228	3	69	69	NUM
ihlr-27440	228	4	.	.	PUNCT
ihlr-27440	229	1	i	i	PRON
ihlr-27440	229	2	d.	d.	PROPN
ihlr-27440	229	3	at	at	ADP
ihlr-27440	229	4	339	339	NUM
ihlr-27440	229	5	.	.	PUNCT
ihlr-27440	230	1	70	70	NUM
ihlr-27440	230	2	.	.	PUNCT
ihlr-27440	231	1	i	i	PRON
ihlr-27440	231	2	d.	d.	PROPN
ihlr-27440	231	3	at	at	ADP
ihlr-27440	231	4	338	338	NUM
ihlr-27440	231	5	.	.	PUNCT
ihlr-27440	232	1	71	71	NUM
ihlr-27440	232	2	.	.	PUNCT
ihlr-27440	233	1	i	i	PRON
ihlr-27440	233	2	d.	d.	PROPN
ihlr-27440	233	3	72	72	NUM
ihlr-27440	233	4	.	.	PUNCT
ihlr-27440	234	1	i	i	PRON
ihlr-27440	234	2	d.	d.	PROPN
ihlr-27440	234	3	at	at	ADP
ihlr-27440	234	4	339	339	NUM
ihlr-27440	234	5	.	.	PUNCT
ihlr-27440	235	1	73	73	NUM
ihlr-27440	235	2	.	.	PUNCT
ihlr-27440	236	1	i	i	PRON
ihlr-27440	236	2	d.	d.	PROPN
ihlr-27440	236	3	(	(	PUNCT
ihlr-27440	236	4	quoting	quote	VERB
ihlr-27440	236	5	inpatient	inpatient	PROPN
ihlr-27440	236	6	,	,	PUNCT
ihlr-27440	236	7	webster	webster	PROPN
ihlr-27440	236	8	third	third	PROPN
ihlr-27440	236	9	new	new	PROPN
ihlr-27440	236	10	international	international	ADJ
ihlr-27440	236	11	dictionary	dictionary	NOUN
ihlr-27440	236	12	(	(	PUNCT
ihlr-27440	236	13	3d	3d	PROPN
ihlr-27440	236	14	ed	ed	NOUN
ihlr-27440	236	15	.	.	PROPN
ihlr-27440	236	16	2002	2002	NUM
ihlr-27440	236	17	)	)	PUNCT
ihlr-27440	236	18	.	.	PUNCT
ihlr-27440	237	1	2023	2023	NUM
ihlr-27440	237	2	]	]	PUNCT
ihlr-27440	237	3	taxation	taxation	NOUN
ihlr-27440	237	4	and	and	CCONJ
ihlr-27440	237	5	telehealth	telehealth	NOUN
ihlr-27440	237	6	395	395	NUM
ihlr-27440	237	7	some	some	DET
ihlr-27440	237	8	particular	particular	ADJ
ihlr-27440	237	9	function	function	NOUN
ihlr-27440	237	10	or	or	CCONJ
ihlr-27440	237	11	to	to	PART
ihlr-27440	237	12	serve	serve	VERB
ihlr-27440	237	13	or	or	CCONJ
ihlr-27440	237	14	facilitate	facilitate	VERB
ihlr-27440	237	15	some	some	DET
ihlr-27440	237	16	particular	particular	ADJ
ihlr-27440	237	17	end[.]”74	end[.]”74	PROPN
ihlr-27440	237	18	therefore	therefore	ADV
ihlr-27440	237	19	,	,	PUNCT
ihlr-27440	237	20	the	the	DET
ihlr-27440	237	21	court	court	NOUN
ihlr-27440	237	22	defined	define	VERB
ihlr-27440	237	23	an	an	DET
ihlr-27440	237	24	inpatient	inpatient	NOUN
ihlr-27440	237	25	facility	facility	NOUN
ihlr-27440	237	26	as	as	ADP
ihlr-27440	237	27	a	a	DET
ihlr-27440	237	28	“	"	PUNCT
ihlr-27440	237	29	portion	portion	NOUN
ihlr-27440	237	30	of	of	ADP
ihlr-27440	237	31	a	a	DET
ihlr-27440	237	32	hospital	hospital	NOUN
ihlr-27440	237	33	where	where	SCONJ
ihlr-27440	237	34	admitted	admit	VERB
ihlr-27440	237	35	patients	patient	NOUN
ihlr-27440	237	36	are	be	AUX
ihlr-27440	237	37	provided	provide	VERB
ihlr-27440	237	38	overnight	overnight	ADJ
ihlr-27440	237	39	accommodations	accommodation	NOUN
ihlr-27440	237	40	,	,	PUNCT
ihlr-27440	237	41	meals	meal	NOUN
ihlr-27440	237	42	,	,	PUNCT
ihlr-27440	237	43	and	and	CCONJ
ihlr-27440	237	44	medical	medical	ADJ
ihlr-27440	237	45	treatment	treatment	NOUN
ihlr-27440	237	46	.	.	PUNCT
ihlr-27440	238	1	”75	”75	PROPN
ihlr-27440	238	2	the	the	DET
ihlr-27440	238	3	court	court	NOUN
ihlr-27440	238	4	applied	apply	VERB
ihlr-27440	238	5	the	the	DET
ihlr-27440	238	6	same	same	ADJ
ihlr-27440	238	7	form	form	NOUN
ihlr-27440	238	8	of	of	ADP
ihlr-27440	238	9	analysis	analysis	NOUN
ihlr-27440	238	10	to	to	PART
ihlr-27440	238	11	define	define	VERB
ihlr-27440	238	12	substantial	substantial	ADJ
ihlr-27440	238	13	,	,	PUNCT
ihlr-27440	238	14	related	relate	VERB
ihlr-27440	238	15	,	,	PUNCT
ihlr-27440	238	16	and	and	CCONJ
ihlr-27440	238	17	support	support	NOUN
ihlr-27440	238	18	,	,	PUNCT
ihlr-27440	238	19	concluding	conclude	VERB
ihlr-27440	238	20	that	that	DET
ihlr-27440	238	21	standard	standard	NOUN
ihlr-27440	238	22	under	under	ADP
ihlr-27440	238	23	section	section	NOUN
ihlr-27440	238	24	16(h	16(h	NUM
ihlr-27440	238	25	)	)	PUNCT
ihlr-27440	238	26	meant	mean	VERB
ihlr-27440	238	27	“	"	PUNCT
ihlr-27440	238	28	the	the	DET
ihlr-27440	238	29	other	other	ADJ
ihlr-27440	238	30	property	property	NOUN
ihlr-27440	238	31	is	be	AUX
ihlr-27440	238	32	associated	associate	VERB
ihlr-27440	238	33	,	,	PUNCT
ihlr-27440	238	34	to	to	ADP
ihlr-27440	238	35	a	a	DET
ihlr-27440	238	36	considerable	considerable	ADJ
ihlr-27440	238	37	degree	degree	NOUN
ihlr-27440	238	38	,	,	PUNCT
ihlr-27440	238	39	to	to	ADP
ihlr-27440	238	40	a	a	DET
ihlr-27440	238	41	hospital	hospital	NOUN
ihlr-27440	238	42	’s	’s	PART
ihlr-27440	238	43	inpatient	inpatient	NOUN
ihlr-27440	238	44	facility	facility	NOUN
ihlr-27440	238	45	or	or	CCONJ
ihlr-27440	238	46	that	that	SCONJ
ihlr-27440	238	47	the	the	DET
ihlr-27440	238	48	other	other	ADJ
ihlr-27440	238	49	property	property	NOUN
ihlr-27440	238	50	provides	provide	VERB
ihlr-27440	238	51	considerable	considerable	ADJ
ihlr-27440	238	52	aid	aid	NOUN
ihlr-27440	238	53	to	to	ADP
ihlr-27440	238	54	,	,	PUNCT
ihlr-27440	238	55	or	or	CCONJ
ihlr-27440	238	56	promotes	promote	VERB
ihlr-27440	238	57	to	to	ADP
ihlr-27440	238	58	a	a	DET
ihlr-27440	238	59	considerable	considerable	ADJ
ihlr-27440	238	60	degree	degree	NOUN
ihlr-27440	238	61	,	,	PUNCT
ihlr-27440	238	62	the	the	DET
ihlr-27440	238	63	interests	interest	NOUN
ihlr-27440	238	64	of	of	ADP
ihlr-27440	238	65	a	a	DET
ihlr-27440	238	66	hospital	hospital	NOUN
ihlr-27440	238	67	’s	’s	PART
ihlr-27440	238	68	inpatient	inpatient	PROPN
ihlr-27440	238	69	facility	facility	NOUN
ihlr-27440	238	70	.	.	PUNCT
ihlr-27440	239	1	”76	”76	PROPN
ihlr-27440	239	2	taking	take	VERB
ihlr-27440	239	3	the	the	DET
ihlr-27440	239	4	construction	construction	NOUN
ihlr-27440	239	5	of	of	ADP
ihlr-27440	239	6	the	the	DET
ihlr-27440	239	7	statutory	statutory	ADJ
ihlr-27440	239	8	language	language	NOUN
ihlr-27440	239	9	and	and	CCONJ
ihlr-27440	239	10	applying	apply	VERB
ihlr-27440	239	11	it	it	PRON
ihlr-27440	239	12	to	to	ADP
ihlr-27440	239	13	the	the	DET
ihlr-27440	239	14	facts	fact	NOUN
ihlr-27440	239	15	,	,	PUNCT
ihlr-27440	239	16	the	the	DET
ihlr-27440	239	17	court	court	NOUN
ihlr-27440	239	18	disagreed	disagree	VERB
ihlr-27440	239	19	with	with	ADP
ihlr-27440	239	20	all	all	DET
ihlr-27440	239	21	three	three	NUM
ihlr-27440	239	22	of	of	ADP
ihlr-27440	239	23	methodist	methodist	NOUN
ihlr-27440	239	24	’s	’s	PART
ihlr-27440	239	25	arguments	argument	NOUN
ihlr-27440	239	26	.	.	PUNCT
ihlr-27440	240	1	the	the	DET
ihlr-27440	240	2	court	court	NOUN
ihlr-27440	240	3	began	begin	VERB
ihlr-27440	240	4	its	its	PRON
ihlr-27440	240	5	analysis	analysis	NOUN
ihlr-27440	240	6	by	by	ADP
ihlr-27440	240	7	finding	find	VERB
ihlr-27440	240	8	that	that	DET
ihlr-27440	240	9	evidence	evidence	NOUN
ihlr-27440	240	10	showing	show	VERB
ihlr-27440	240	11	that	that	DET
ihlr-27440	240	12	methodist	methodist	NOUN
ihlr-27440	240	13	“	"	PUNCT
ihlr-27440	240	14	employs	employ	VERB
ihlr-27440	240	15	those	those	PRON
ihlr-27440	240	16	who	who	PRON
ihlr-27440	240	17	work	work	VERB
ihlr-27440	240	18	at	at	ADP
ihlr-27440	240	19	the	the	DET
ihlr-27440	240	20	pcas	pcas	NOUN
ihlr-27440	240	21	,	,	PUNCT
ihlr-27440	240	22	bills	bill	NOUN
ihlr-27440	240	23	pca	pca	NOUN
ihlr-27440	240	24	patients	patient	NOUN
ihlr-27440	240	25	,	,	PUNCT
ihlr-27440	240	26	and	and	CCONJ
ihlr-27440	240	27	performs	perform	VERB
ihlr-27440	240	28	other	other	ADJ
ihlr-27440	240	29	banking	banking	NOUN
ihlr-27440	240	30	and	and	CCONJ
ihlr-27440	240	31	administrative	administrative	ADJ
ihlr-27440	240	32	functions	function	NOUN
ihlr-27440	240	33	on	on	ADP
ihlr-27440	240	34	behalf	behalf	NOUN
ihlr-27440	240	35	of	of	ADP
ihlr-27440	240	36	the	the	DET
ihlr-27440	240	37	pcas	pca	NOUN
ihlr-27440	240	38	”	"	PUNCT
ihlr-27440	240	39	failed	fail	VERB
ihlr-27440	240	40	to	to	PART
ihlr-27440	240	41	establish	establish	VERB
ihlr-27440	240	42	a	a	DET
ihlr-27440	240	43	clear	clear	ADJ
ihlr-27440	240	44	relationship	relationship	NOUN
ihlr-27440	240	45	between	between	ADP
ihlr-27440	240	46	the	the	DET
ihlr-27440	240	47	pca	pca	PROPN
ihlr-27440	240	48	facilities	facilities	PROPN
ihlr-27440	240	49	methodist	methodist	PROPN
ihlr-27440	240	50	’s	’s	PART
ihlr-27440	240	51	inpatient	inpatient	PROPN
ihlr-27440	240	52	facility	facility	NOUN
ihlr-27440	240	53	and	and	CCONJ
ihlr-27440	240	54	likewise	likewise	ADV
ihlr-27440	240	55	failed	fail	VERB
ihlr-27440	240	56	to	to	PART
ihlr-27440	240	57	show	show	VERB
ihlr-27440	240	58	“	"	PUNCT
ihlr-27440	240	59	how	how	SCONJ
ihlr-27440	240	60	the	the	DET
ihlr-27440	240	61	pcas	pca	NOUN
ihlr-27440	240	62	promote	promote	VERB
ihlr-27440	240	63	the	the	DET
ihlr-27440	240	64	overall	overall	ADJ
ihlr-27440	240	65	interests	interest	NOUN
ihlr-27440	240	66	of	of	ADP
ihlr-27440	240	67	methodist	methodist	PROPN
ihlr-27440	240	68	’s	’s	PART
ihlr-27440	240	69	inpatient	inpatient	PROPN
ihlr-27440	240	70	facility	facility	NOUN
ihlr-27440	240	71	.	.	PUNCT
ihlr-27440	240	72	”77	”77	PUNCT
ihlr-27440	241	1	moreover	moreover	ADV
ihlr-27440	241	2	,	,	PUNCT
ihlr-27440	241	3	the	the	DET
ihlr-27440	241	4	court	court	NOUN
ihlr-27440	241	5	held	hold	VERB
ihlr-27440	241	6	evidence	evidence	NOUN
ihlr-27440	241	7	showing	show	VERB
ihlr-27440	241	8	that	that	SCONJ
ihlr-27440	241	9	the	the	DET
ihlr-27440	241	10	pca	pca	PROPN
ihlr-27440	241	11	facilities	facility	NOUN
ihlr-27440	241	12	provided	provide	VERB
ihlr-27440	241	13	medical	medical	ADJ
ihlr-27440	241	14	services	service	NOUN
ihlr-27440	241	15	to	to	ADP
ihlr-27440	241	16	individuals	individual	NOUN
ihlr-27440	241	17	from	from	ADP
ihlr-27440	241	18	“	"	PUNCT
ihlr-27440	241	19	[	[	X
ihlr-27440	241	20	a]ll	a]ll	NOUN
ihlr-27440	241	21	over	over	ADP
ihlr-27440	241	22	the	the	DET
ihlr-27440	241	23	entire	entire	ADJ
ihlr-27440	241	24	region	region	NOUN
ihlr-27440	241	25	and	and	CCONJ
ihlr-27440	241	26	admit[ed	admit[ed	PROPN
ihlr-27440	241	27	]	]	PUNCT
ihlr-27440	241	28	pca	pca	NOUN
ihlr-27440	241	29	patients	patient	NOUN
ihlr-27440	241	30	into	into	ADP
ihlr-27440	241	31	methodist	methodist	PROPN
ihlr-27440	241	32	’s	’s	PART
ihlr-27440	241	33	hospitals	hospital	NOUN
ihlr-27440	241	34	”	"	PUNCT
ihlr-27440	241	35	only	only	ADV
ihlr-27440	241	36	demonstrated	demonstrate	VERB
ihlr-27440	241	37	that	that	SCONJ
ihlr-27440	241	38	the	the	DET
ihlr-27440	241	39	pca	pca	PROPN
ihlr-27440	241	40	facilities	facility	NOUN
ihlr-27440	241	41	offered	offer	VERB
ihlr-27440	241	42	those	those	DET
ihlr-27440	241	43	services	service	NOUN
ihlr-27440	241	44	;	;	PUNCT
ihlr-27440	241	45	which	which	PRON
ihlr-27440	241	46	,	,	PUNCT
ihlr-27440	241	47	by	by	ADP
ihlr-27440	241	48	itself	itself	PRON
ihlr-27440	241	49	failed	fail	VERB
ihlr-27440	241	50	to	to	PART
ihlr-27440	241	51	show	show	VERB
ihlr-27440	241	52	how	how	SCONJ
ihlr-27440	241	53	the	the	DET
ihlr-27440	241	54	pca	pca	NOUN
ihlr-27440	241	55	facilities	facility	NOUN
ihlr-27440	241	56	were	be	AUX
ihlr-27440	241	57	“	"	PUNCT
ihlr-27440	241	58	substantially	substantially	ADV
ihlr-27440	241	59	related	relate	VERB
ihlr-27440	241	60	to	to	ADP
ihlr-27440	241	61	or	or	CCONJ
ihlr-27440	241	62	supportive	supportive	ADJ
ihlr-27440	241	63	of	of	ADP
ihlr-27440	241	64	methodist	methodist	PROPN
ihlr-27440	241	65	’s	’s	PART
ihlr-27440	241	66	inpatient	inpatient	PROPN
ihlr-27440	241	67	facilities	facility	NOUN
ihlr-27440	241	68	.	.	PUNCT
ihlr-27440	242	1	”78	”78	ADV
ihlr-27440	242	2	the	the	DET
ihlr-27440	242	3	court	court	NOUN
ihlr-27440	242	4	also	also	ADV
ihlr-27440	242	5	held	hold	VERB
ihlr-27440	242	6	that	that	SCONJ
ihlr-27440	242	7	the	the	DET
ihlr-27440	242	8	evidence	evidence	NOUN
ihlr-27440	242	9	showing	show	VERB
ihlr-27440	242	10	the	the	DET
ihlr-27440	242	11	physicians	physician	NOUN
ihlr-27440	242	12	at	at	ADP
ihlr-27440	242	13	the	the	DET
ihlr-27440	242	14	pcas	pcas	NOUN
ihlr-27440	242	15	did	do	AUX
ihlr-27440	242	16	not	not	PART
ihlr-27440	242	17	use	use	VERB
ihlr-27440	242	18	the	the	DET
ihlr-27440	242	19	offices	office	NOUN
ihlr-27440	242	20	for	for	ADP
ihlr-27440	242	21	personal	personal	ADJ
ihlr-27440	242	22	gain	gain	NOUN
ihlr-27440	242	23	did	do	VERB
ihlr-27440	242	24	“	"	PUNCT
ihlr-27440	242	25	little	little	ADJ
ihlr-27440	242	26	to	to	PART
ihlr-27440	242	27	expose	expose	VERB
ihlr-27440	242	28	what	what	PRON
ihlr-27440	242	29	relationship	relationship	NOUN
ihlr-27440	242	30	or	or	CCONJ
ihlr-27440	242	31	degree	degree	NOUN
ihlr-27440	242	32	of	of	ADP
ihlr-27440	242	33	support	support	NOUN
ihlr-27440	242	34	exists	exist	VERB
ihlr-27440	242	35	between	between	ADP
ihlr-27440	242	36	the	the	DET
ihlr-27440	242	37	pcas	pcas	NOUN
ihlr-27440	242	38	and	and	CCONJ
ihlr-27440	242	39	methodist	methodist	PROPN
ihlr-27440	242	40	’s	’s	PART
ihlr-27440	242	41	inpatient	inpatient	PROPN
ihlr-27440	242	42	facilities	facility	NOUN
ihlr-27440	242	43	.	.	PUNCT
ihlr-27440	243	1	”79	”79	PROPN
ihlr-27440	243	2	however	however	ADV
ihlr-27440	243	3	,	,	PUNCT
ihlr-27440	243	4	the	the	DET
ihlr-27440	243	5	court	court	NOUN
ihlr-27440	243	6	did	do	AUX
ihlr-27440	243	7	state	state	VERB
ihlr-27440	243	8	that	that	DET
ihlr-27440	243	9	evidence	evidence	NOUN
ihlr-27440	243	10	of	of	ADP
ihlr-27440	243	11	pca	pca	NOUN
ihlr-27440	243	12	physicians	physician	NOUN
ihlr-27440	243	13	providing	provide	VERB
ihlr-27440	243	14	medical	medical	ADJ
ihlr-27440	243	15	care	care	NOUN
ihlr-27440	243	16	to	to	ADP
ihlr-27440	243	17	methodist	methodist	NOUN
ihlr-27440	243	18	’s	’s	PART
ihlr-27440	243	19	inpatients	inpatient	NOUN
ihlr-27440	243	20	demonstrated	demonstrate	VERB
ihlr-27440	243	21	“	"	PUNCT
ihlr-27440	243	22	some	some	DET
ihlr-27440	243	23	relationship	relationship	NOUN
ihlr-27440	243	24	or	or	CCONJ
ihlr-27440	243	25	degree	degree	NOUN
ihlr-27440	243	26	of	of	ADP
ihlr-27440	243	27	support	support	NOUN
ihlr-27440	243	28	”	"	PUNCT
ihlr-27440	243	29	between	between	ADP
ihlr-27440	243	30	the	the	DET
ihlr-27440	243	31	pcas	pcas	NOUN
ihlr-27440	243	32	and	and	CCONJ
ihlr-27440	243	33	methodist	methodist	PROPN
ihlr-27440	243	34	’s	’s	PART
ihlr-27440	243	35	inpatient	inpatient	PROPN
ihlr-27440	243	36	facilities	facility	NOUN
ihlr-27440	243	37	,	,	PUNCT
ihlr-27440	243	38	but	but	CCONJ
ihlr-27440	243	39	because	because	SCONJ
ihlr-27440	243	40	the	the	DET
ihlr-27440	243	41	record	record	NOUN
ihlr-27440	243	42	also	also	ADV
ihlr-27440	243	43	showed	show	VERB
ihlr-27440	243	44	that	that	SCONJ
ihlr-27440	243	45	pca	pca	PROPN
ihlr-27440	243	46	physicians	physician	NOUN
ihlr-27440	243	47	provided	provide	VERB
ihlr-27440	243	48	medical	medical	ADJ
ihlr-27440	243	49	care	care	NOUN
ihlr-27440	243	50	“	"	PUNCT
ihlr-27440	243	51	substantially	substantially	ADV
ihlr-27440	243	52	,	,	PUNCT
ihlr-27440	243	53	to	to	ADP
ihlr-27440	243	54	the	the	DET
ihlr-27440	243	55	general	general	ADJ
ihlr-27440	243	56	public	public	NOUN
ihlr-27440	243	57	,	,	PUNCT
ihlr-27440	243	58	”	"	PUNCT
ihlr-27440	243	59	the	the	DET
ihlr-27440	243	60	court	court	NOUN
ihlr-27440	243	61	declined	decline	VERB
ihlr-27440	243	62	to	to	PART
ihlr-27440	243	63	find	find	VERB
ihlr-27440	243	64	that	that	SCONJ
ihlr-27440	243	65	the	the	DET
ihlr-27440	243	66	pca	pca	PROPN
ihlr-27440	243	67	facilities	facility	NOUN
ihlr-27440	243	68	were	be	AUX
ihlr-27440	243	69	“	"	PUNCT
ihlr-27440	243	70	substantially	substantially	ADV
ihlr-27440	243	71	related	relate	VERB
ihlr-27440	243	72	to	to	ADP
ihlr-27440	243	73	or	or	CCONJ
ihlr-27440	243	74	supportive	supportive	ADJ
ihlr-27440	243	75	of	of	ADP
ihlr-27440	243	76	methodist	methodist	PROPN
ihlr-27440	243	77	’s	’s	PART
ihlr-27440	243	78	inpatient	inpatient	PROPN
ihlr-27440	243	79	facilities	facility	NOUN
ihlr-27440	243	80	.	.	PUNCT
ihlr-27440	244	1	”80	”80	NOUN
ihlr-27440	244	2	in	in	ADP
ihlr-27440	244	3	its	its	PRON
ihlr-27440	244	4	conclusion	conclusion	NOUN
ihlr-27440	244	5	that	that	SCONJ
ihlr-27440	244	6	the	the	DET
ihlr-27440	244	7	pca	pca	PROPN
ihlr-27440	244	8	facilities	facility	NOUN
ihlr-27440	244	9	were	be	AUX
ihlr-27440	244	10	not	not	PART
ihlr-27440	244	11	entitled	entitle	VERB
ihlr-27440	244	12	to	to	ADP
ihlr-27440	244	13	a	a	DET
ihlr-27440	244	14	charitable	charitable	ADJ
ihlr-27440	244	15	purposes	purpose	NOUN
ihlr-27440	244	16	property	property	NOUN
ihlr-27440	244	17	tax	tax	NOUN
ihlr-27440	244	18	exemption	exemption	NOUN
ihlr-27440	244	19	,	,	PUNCT
ihlr-27440	244	20	the	the	DET
ihlr-27440	244	21	court	court	NOUN
ihlr-27440	244	22	seemed	seem	VERB
ihlr-27440	244	23	to	to	PART
ihlr-27440	244	24	suggest	suggest	VERB
ihlr-27440	244	25	sufficient	sufficient	ADJ
ihlr-27440	244	26	evidence	evidence	NOUN
ihlr-27440	244	27	would	would	AUX
ihlr-27440	244	28	have	have	AUX
ihlr-27440	244	29	shown	show	VERB
ihlr-27440	244	30	that	that	SCONJ
ihlr-27440	244	31	the	the	DET
ihlr-27440	244	32	pca	pca	PROPN
ihlr-27440	244	33	facilities	facility	NOUN
ihlr-27440	244	34	were	be	AUX
ihlr-27440	244	35	“	"	PUNCT
ihlr-27440	244	36	substantially	substantially	ADV
ihlr-27440	244	37	used	use	VERB
ihlr-27440	244	38	to	to	PART
ihlr-27440	244	39	provide	provide	VERB
ihlr-27440	244	40	medical	medical	ADJ
ihlr-27440	244	41	74	74	NUM
ihlr-27440	244	42	.	.	PUNCT
ihlr-27440	245	1	i	i	PRON
ihlr-27440	245	2	d.	d.	PROPN
ihlr-27440	245	3	(	(	PUNCT
ihlr-27440	245	4	quoting	quote	VERB
ihlr-27440	245	5	facility	facility	NOUN
ihlr-27440	245	6	,	,	PUNCT
ihlr-27440	245	7	webster	webster	PROPN
ihlr-27440	245	8	third	third	PROPN
ihlr-27440	245	9	new	new	PROPN
ihlr-27440	245	10	international	international	ADJ
ihlr-27440	245	11	dictionary	dictionary	NOUN
ihlr-27440	245	12	(	(	PUNCT
ihlr-27440	245	13	3d	3d	PROPN
ihlr-27440	245	14	ed	ed	NOUN
ihlr-27440	245	15	.	.	PROPN
ihlr-27440	245	16	2002	2002	NUM
ihlr-27440	245	17	)	)	PUNCT
ihlr-27440	245	18	.	.	PUNCT
ihlr-27440	246	1	75	75	NUM
ihlr-27440	246	2	.	.	PUNCT
ihlr-27440	247	1	i	i	PRON
ihlr-27440	247	2	d.	d.	PROPN
ihlr-27440	247	3	76	76	NUM
ihlr-27440	247	4	.	.	PUNCT
ihlr-27440	248	1	i	i	PRON
ihlr-27440	248	2	d.	d.	PROPN
ihlr-27440	248	3	77	77	NUM
ihlr-27440	248	4	.	.	PUNCT
ihlr-27440	249	1	methodist	methodist	PROPN
ihlr-27440	249	2	hosp	hosp	PROPN
ihlr-27440	249	3	.	.	PUNCT
ihlr-27440	250	1	’s	’s	PROPN
ihlr-27440	250	2	.	.	PUNCT
ihlr-27440	251	1	,	,	PUNCT
ihlr-27440	251	2	inc	inc	PROPN
ihlr-27440	251	3	.	.	PROPN
ihlr-27440	252	1	v.	v.	PROPN
ihlr-27440	252	2	lake	lake	PROPN
ihlr-27440	252	3	cnty	cnty	PROPN
ihlr-27440	252	4	.	.	PUNCT
ihlr-27440	253	1	prop	prop	NOUN
ihlr-27440	253	2	.	.	PUNCT
ihlr-27440	254	1	tax	tax	NOUN
ihlr-27440	254	2	assessment	assessment	NOUN
ihlr-27440	254	3	bd	bd	PROPN
ihlr-27440	254	4	.	.	PROPN
ihlr-27440	254	5	app	app	PROPN
ihlr-27440	254	6	.	.	PROPN
ihlr-27440	254	7	,	,	PUNCT
ihlr-27440	254	8	862	862	NUM
ihlr-27440	254	9	n.e.2d	n.e.2d	NOUN
ihlr-27440	254	10	335	335	NUM
ihlr-27440	254	11	,	,	PUNCT
ihlr-27440	254	12	339	339	NUM
ihlr-27440	254	13	(	(	PUNCT
ihlr-27440	254	14	ind	ind	NOUN
ihlr-27440	254	15	.	.	PUNCT
ihlr-27440	255	1	t.c	t.c	PROPN
ihlr-27440	255	2	.	.	PROPN
ihlr-27440	255	3	2007	2007	NUM
ihlr-27440	255	4	)	)	PUNCT
ihlr-27440	255	5	.	.	PUNCT
ihlr-27440	256	1	78	78	NUM
ihlr-27440	256	2	.	.	PUNCT
ihlr-27440	257	1	i	i	PRON
ihlr-27440	257	2	d.	d.	PROPN
ihlr-27440	257	3	at	at	ADP
ihlr-27440	257	4	338	338	NUM
ihlr-27440	257	5	.	.	PUNCT
ihlr-27440	258	1	(	(	PUNCT
ihlr-27440	258	2	“	"	PUNCT
ihlr-27440	258	3	in	in	ADP
ihlr-27440	258	4	other	other	ADJ
ihlr-27440	258	5	words	word	NOUN
ihlr-27440	258	6	,	,	PUNCT
ihlr-27440	258	7	this	this	DET
ihlr-27440	258	8	court	court	NOUN
ihlr-27440	258	9	will	will	AUX
ihlr-27440	258	10	not	not	PART
ihlr-27440	258	11	presume	presume	VERB
ihlr-27440	258	12	that	that	SCONJ
ihlr-27440	258	13	a	a	DET
ihlr-27440	258	14	substantial	substantial	ADJ
ihlr-27440	258	15	relationship	relationship	NOUN
ihlr-27440	258	16	or	or	CCONJ
ihlr-27440	258	17	supportive	supportive	ADJ
ihlr-27440	258	18	network	network	NOUN
ihlr-27440	258	19	arises	arise	VERB
ihlr-27440	258	20	merely	merely	ADV
ihlr-27440	258	21	because	because	SCONJ
ihlr-27440	258	22	two	two	NUM
ihlr-27440	258	23	entities	entity	NOUN
ihlr-27440	258	24	are	be	AUX
ihlr-27440	258	25	engaged	engage	VERB
ihlr-27440	258	26	in	in	ADP
ihlr-27440	258	27	the	the	DET
ihlr-27440	258	28	same	same	ADJ
ihlr-27440	258	29	type	type	NOUN
ihlr-27440	258	30	of	of	ADP
ihlr-27440	258	31	business	business	NOUN
ihlr-27440	258	32	activity	activity	NOUN
ihlr-27440	258	33	.	.	PUNCT
ihlr-27440	258	34	”	"	PUNCT
ihlr-27440	259	1	)	)	PUNCT
ihlr-27440	259	2	79	79	NUM
ihlr-27440	259	3	.	.	PUNCT
ihlr-27440	260	1	i	i	PRON
ihlr-27440	260	2	d.	d.	PROPN
ihlr-27440	260	3	at	at	ADP
ihlr-27440	260	4	340	340	NUM
ihlr-27440	260	5	.	.	PUNCT
ihlr-27440	260	6	80	80	NUM
ihlr-27440	260	7	.	.	PUNCT
ihlr-27440	261	1	i	i	PRON
ihlr-27440	261	2	d.	d.	PROPN
ihlr-27440	261	3	396	396	NUM
ihlr-27440	261	4	indiana	indiana	PROPN
ihlr-27440	261	5	health	health	PROPN
ihlr-27440	261	6	law	law	PROPN
ihlr-27440	261	7	review	review	NOUN
ihlr-27440	261	8	[	[	X
ihlr-27440	261	9	vol	vol	NOUN
ihlr-27440	261	10	.	.	PUNCT
ihlr-27440	262	1	20:385	20:385	NUM
ihlr-27440	262	2	care	care	NOUN
ihlr-27440	262	3	to	to	ADP
ihlr-27440	262	4	methodist	methodist	NOUN
ihlr-27440	262	5	’s	’s	PART
ihlr-27440	262	6	inpatients	inpatient	NOUN
ihlr-27440	262	7	.	.	PUNCT
ihlr-27440	263	1	”81	”81	NOUN
ihlr-27440	263	2	here	here	ADV
ihlr-27440	263	3	,	,	PUNCT
ihlr-27440	263	4	it	it	PRON
ihlr-27440	263	5	seems	seem	VERB
ihlr-27440	263	6	that	that	SCONJ
ihlr-27440	263	7	the	the	DET
ihlr-27440	263	8	court	court	NOUN
ihlr-27440	263	9	’s	’s	PART
ihlr-27440	263	10	map	map	NOUN
ihlr-27440	263	11	to	to	ADP
ihlr-27440	263	12	denying	deny	VERB
ihlr-27440	263	13	a	a	DET
ihlr-27440	263	14	charitable	charitable	ADJ
ihlr-27440	263	15	purposes	purpose	NOUN
ihlr-27440	263	16	exemption	exemption	NOUN
ihlr-27440	263	17	for	for	ADP
ihlr-27440	263	18	the	the	DET
ihlr-27440	263	19	pca	pca	PROPN
ihlr-27440	263	20	facilities	facility	NOUN
ihlr-27440	263	21	centered	center	VERB
ihlr-27440	263	22	on	on	ADP
ihlr-27440	263	23	the	the	DET
ihlr-27440	263	24	insufficiency	insufficiency	NOUN
ihlr-27440	263	25	of	of	ADP
ihlr-27440	263	26	the	the	DET
ihlr-27440	263	27	evidence	evidence	NOUN
ihlr-27440	263	28	in	in	ADP
ihlr-27440	263	29	showing	show	VERB
ihlr-27440	263	30	that	that	SCONJ
ihlr-27440	263	31	:	:	PUNCT
ihlr-27440	263	32	(	(	PUNCT
ihlr-27440	263	33	1	1	X
ihlr-27440	263	34	)	)	PUNCT
ihlr-27440	263	35	the	the	DET
ihlr-27440	263	36	pcas	pca	NOUN
ihlr-27440	263	37	were	be	AUX
ihlr-27440	263	38	considerably	considerably	ADV
ihlr-27440	263	39	associated	associate	VERB
ihlr-27440	263	40	with	with	ADP
ihlr-27440	263	41	or	or	CCONJ
ihlr-27440	263	42	provided	provide	VERB
ihlr-27440	263	43	considerable	considerable	ADJ
ihlr-27440	263	44	aid	aid	NOUN
ihlr-27440	263	45	to	to	ADP
ihlr-27440	263	46	methodist	methodist	PROPN
ihlr-27440	263	47	’s	’s	PART
ihlr-27440	263	48	inpatient	inpatient	PROPN
ihlr-27440	263	49	facility	facility	NOUN
ihlr-27440	263	50	,	,	PUNCT
ihlr-27440	263	51	and	and	CCONJ
ihlr-27440	263	52	;	;	PUNCT
ihlr-27440	263	53	(	(	PUNCT
ihlr-27440	263	54	2	2	X
ihlr-27440	263	55	)	)	PUNCT
ihlr-27440	263	56	the	the	DET
ihlr-27440	263	57	pcas	pca	NOUN
ihlr-27440	263	58	were	be	AUX
ihlr-27440	263	59	not	not	PART
ihlr-27440	263	60	substantially	substantially	ADV
ihlr-27440	263	61	related	relate	VERB
ihlr-27440	263	62	to	to	ADP
ihlr-27440	263	63	or	or	CCONJ
ihlr-27440	263	64	supportive	supportive	ADJ
ihlr-27440	263	65	of	of	ADP
ihlr-27440	263	66	said	say	VERB
ihlr-27440	263	67	inpatient	inpatient	PROPN
ihlr-27440	263	68	facility	facility	NOUN
ihlr-27440	263	69	.	.	PUNCT
ihlr-27440	264	1	[	[	X
ihlr-27440	264	2	cite	cite	VERB
ihlr-27440	264	3	?	?	PUNCT
ihlr-27440	264	4	]	]	X
ihlr-27440	264	5	such	such	DET
ihlr-27440	264	6	a	a	DET
ihlr-27440	264	7	finding	finding	NOUN
ihlr-27440	264	8	would	would	AUX
ihlr-27440	264	9	appear	appear	VERB
ihlr-27440	264	10	to	to	PART
ihlr-27440	264	11	stop	stop	VERB
ihlr-27440	264	12	the	the	DET
ihlr-27440	264	13	analysis	analysis	NOUN
ihlr-27440	264	14	and	and	CCONJ
ihlr-27440	264	15	render	render	VERB
ihlr-27440	264	16	applying	apply	VERB
ihlr-27440	264	17	the	the	DET
ihlr-27440	264	18	predominant	predominant	ADJ
ihlr-27440	264	19	use	use	NOUN
ihlr-27440	264	20	test	test	NOUN
ihlr-27440	264	21	unnecessary	unnecessary	ADJ
ihlr-27440	264	22	.	.	PUNCT
ihlr-27440	265	1	the	the	DET
ihlr-27440	265	2	following	following	ADJ
ihlr-27440	265	3	year	year	NOUN
ihlr-27440	265	4	after	after	ADP
ihlr-27440	265	5	methodist	methodist	NOUN
ihlr-27440	265	6	hospitals	hospital	NOUN
ihlr-27440	265	7	,	,	PUNCT
ihlr-27440	265	8	the	the	DET
ihlr-27440	265	9	indiana	indiana	PROPN
ihlr-27440	265	10	tax	tax	PROPN
ihlr-27440	265	11	revenue	revenue	NOUN
ihlr-27440	265	12	board	board	NOUN
ihlr-27440	265	13	faced	face	VERB
ihlr-27440	265	14	a	a	DET
ihlr-27440	265	15	property	property	NOUN
ihlr-27440	265	16	tax	tax	NOUN
ihlr-27440	265	17	exemption	exemption	NOUN
ihlr-27440	265	18	issue	issue	NOUN
ihlr-27440	265	19	in	in	ADP
ihlr-27440	265	20	st	st	PROPN
ihlr-27440	265	21	.	.	PROPN
ihlr-27440	265	22	margaret	margaret	PROPN
ihlr-27440	265	23	mercy	mercy	PROPN
ihlr-27440	265	24	healthcare	healthcare	PROPN
ihlr-27440	265	25	centers	center	NOUN
ihlr-27440	265	26	,	,	PUNCT
ihlr-27440	265	27	inc	inc	PROPN
ihlr-27440	265	28	.	.	PROPN
ihlr-27440	266	1	v.	v.	PROPN
ihlr-27440	266	2	lake	lake	PROPN
ihlr-27440	266	3	county	county	PROPN
ihlr-27440	266	4	property	property	NOUN
ihlr-27440	266	5	tax	tax	NOUN
ihlr-27440	266	6	assessment	assessment	NOUN
ihlr-27440	266	7	board	board	NOUN
ihlr-27440	266	8	of	of	ADP
ihlr-27440	266	9	appeals.82	appeals.82	NOUN
ihlr-27440	266	10	this	this	DET
ihlr-27440	266	11	case	case	NOUN
ihlr-27440	266	12	involved	involve	VERB
ihlr-27440	266	13	st	st	PROPN
ihlr-27440	266	14	.	.	PROPN
ihlr-27440	266	15	margaret	margaret	PROPN
ihlr-27440	266	16	mercy	mercy	NOUN
ihlr-27440	266	17	(	(	PUNCT
ihlr-27440	266	18	“	"	PUNCT
ihlr-27440	266	19	mercy	mercy	NOUN
ihlr-27440	266	20	”	"	PUNCT
ihlr-27440	266	21	)	)	PUNCT
ihlr-27440	266	22	,	,	PUNCT
ihlr-27440	266	23	owned	own	VERB
ihlr-27440	266	24	by	by	ADP
ihlr-27440	266	25	the	the	DET
ihlr-27440	266	26	sisters	sister	NOUN
ihlr-27440	266	27	of	of	ADP
ihlr-27440	266	28	st	st	PROPN
ihlr-27440	266	29	.	.	PROPN
ihlr-27440	266	30	francis	francis	PROPN
ihlr-27440	266	31	health	health	PROPN
ihlr-27440	266	32	services	services	PROPN
ihlr-27440	266	33	,	,	PUNCT
ihlr-27440	266	34	inc	inc	PROPN
ihlr-27440	266	35	.	.	PROPN
ihlr-27440	266	36	,	,	PUNCT
ihlr-27440	266	37	which	which	PRON
ihlr-27440	266	38	operated	operate	VERB
ihlr-27440	266	39	two	two	NUM
ihlr-27440	266	40	acute	acute	ADJ
ihlr-27440	266	41	care	care	NOUN
ihlr-27440	266	42	hospitals	hospital	NOUN
ihlr-27440	266	43	in	in	ADP
ihlr-27440	266	44	hammond	hammond	PROPN
ihlr-27440	266	45	,	,	PUNCT
ihlr-27440	266	46	indiana	indiana	PROPN
ihlr-27440	266	47	,	,	PUNCT
ihlr-27440	266	48	(	(	PUNCT
ihlr-27440	266	49	the	the	DET
ihlr-27440	266	50	“	"	PUNCT
ihlr-27440	266	51	north	north	NOUN
ihlr-27440	266	52	campus	campus	NOUN
ihlr-27440	266	53	”	"	PUNCT
ihlr-27440	266	54	)	)	PUNCT
ihlr-27440	266	55	and	and	CCONJ
ihlr-27440	266	56	dyer	dyer	NOUN
ihlr-27440	266	57	,	,	PUNCT
ihlr-27440	266	58	indiana	indiana	PROPN
ihlr-27440	266	59	(	(	PUNCT
ihlr-27440	266	60	the	the	DET
ihlr-27440	266	61	“	"	PUNCT
ihlr-27440	266	62	south	south	ADJ
ihlr-27440	266	63	campus”).83	campus”).83	NOUN
ihlr-27440	266	64	mercy	mercy	NOUN
ihlr-27440	266	65	argued	argue	VERB
ihlr-27440	266	66	that	that	SCONJ
ihlr-27440	266	67	three	three	NUM
ihlr-27440	266	68	physicians	physician	NOUN
ihlr-27440	266	69	’	'	PUNCT
ihlr-27440	266	70	offices	office	NOUN
ihlr-27440	266	71	(	(	PUNCT
ihlr-27440	266	72	the	the	DET
ihlr-27440	266	73	“	"	PUNCT
ihlr-27440	266	74	practices”)–located	practices”)–locate	VERB
ihlr-27440	266	75	in	in	ADP
ihlr-27440	266	76	munster	munster	PROPN
ihlr-27440	266	77	(	(	PUNCT
ihlr-27440	266	78	the	the	DET
ihlr-27440	266	79	“	"	PUNCT
ihlr-27440	266	80	munster	munster	PROPN
ihlr-27440	266	81	office	office	NOUN
ihlr-27440	266	82	”	"	PUNCT
ihlr-27440	266	83	)	)	PUNCT
ihlr-27440	266	84	,	,	PUNCT
ihlr-27440	266	85	whiting	whiting	NOUN
ihlr-27440	266	86	(	(	PUNCT
ihlr-27440	266	87	the	the	DET
ihlr-27440	266	88	“	"	PUNCT
ihlr-27440	266	89	sibley	sibley	PROPN
ihlr-27440	266	90	clinic	clinic	NOUN
ihlr-27440	266	91	”	"	PUNCT
ihlr-27440	266	92	)	)	PUNCT
ihlr-27440	266	93	,	,	PUNCT
ihlr-27440	266	94	and	and	CCONJ
ihlr-27440	266	95	hammond	hammond	NOUN
ihlr-27440	266	96	(	(	PUNCT
ihlr-27440	266	97	the	the	DET
ihlr-27440	266	98	“	"	PUNCT
ihlr-27440	266	99	woodmar	woodmar	PROPN
ihlr-27440	266	100	clinic	clinic	NOUN
ihlr-27440	266	101	”	"	PUNCT
ihlr-27440	266	102	)	)	PUNCT
ihlr-27440	266	103	,	,	PUNCT
ihlr-27440	266	104	respectively	respectively	ADV
ihlr-27440	266	105	and	and	CCONJ
ihlr-27440	266	106	owned	own	VERB
ihlr-27440	266	107	by	by	ADP
ihlr-27440	266	108	mercy	mercy	NOUN
ihlr-27440	266	109	,	,	PUNCT
ihlr-27440	266	110	were	be	AUX
ihlr-27440	266	111	entitled	entitle	VERB
ihlr-27440	266	112	to	to	ADP
ihlr-27440	266	113	a	a	DET
ihlr-27440	266	114	charitable	charitable	ADJ
ihlr-27440	266	115	purposes	purpose	NOUN
ihlr-27440	266	116	exemption	exemption	NOUN
ihlr-27440	266	117	because	because	SCONJ
ihlr-27440	266	118	the	the	DET
ihlr-27440	266	119	practices	practice	NOUN
ihlr-27440	266	120	were	be	AUX
ihlr-27440	266	121	substantially	substantially	ADV
ihlr-27440	266	122	related	relate	VERB
ihlr-27440	266	123	to	to	ADP
ihlr-27440	266	124	and	and	CCONJ
ihlr-27440	266	125	supportive	supportive	ADJ
ihlr-27440	266	126	of	of	ADP
ihlr-27440	266	127	mercy	mercy	NOUN
ihlr-27440	266	128	’s	’s	PART
ihlr-27440	266	129	inpatient	inpatient	PROPN
ihlr-27440	266	130	facility.84	facility.84	PROPN
ihlr-27440	266	131	responding	respond	VERB
ihlr-27440	266	132	to	to	ADP
ihlr-27440	266	133	the	the	DET
ihlr-27440	266	134	balanced	balanced	ADJ
ihlr-27440	266	135	budget	budget	NOUN
ihlr-27440	266	136	act	act	NOUN
ihlr-27440	266	137	of	of	ADP
ihlr-27440	266	138	1997	1997	NUM
ihlr-27440	266	139	,	,	PUNCT
ihlr-27440	266	140	coupled	couple	VERB
ihlr-27440	266	141	with	with	ADP
ihlr-27440	266	142	an	an	DET
ihlr-27440	266	143	increasingly	increasingly	ADV
ihlr-27440	266	144	competitive	competitive	ADJ
ihlr-27440	266	145	market	market	NOUN
ihlr-27440	266	146	and	and	CCONJ
ihlr-27440	266	147	a	a	DET
ihlr-27440	266	148	move	move	NOUN
ihlr-27440	266	149	toward	toward	ADP
ihlr-27440	266	150	risk	risk	NOUN
ihlr-27440	266	151	reimbursement	reimbursement	NOUN
ihlr-27440	266	152	systems	system	NOUN
ihlr-27440	266	153	,	,	PUNCT
ihlr-27440	266	154	mercy	mercy	NOUN
ihlr-27440	266	155	“	"	PUNCT
ihlr-27440	266	156	developed	develop	VERB
ihlr-27440	266	157	a	a	DET
ihlr-27440	266	158	strategic	strategic	ADJ
ihlr-27440	266	159	plan	plan	NOUN
ihlr-27440	266	160	to	to	PART
ihlr-27440	266	161	establish	establish	VERB
ihlr-27440	266	162	an	an	DET
ihlr-27440	266	163	integrated	integrate	VERB
ihlr-27440	266	164	healthcare	healthcare	NOUN
ihlr-27440	266	165	delivery	delivery	NOUN
ihlr-27440	266	166	system	system	NOUN
ihlr-27440	266	167	with	with	ADP
ihlr-27440	266	168	primary	primary	ADJ
ihlr-27440	266	169	care	care	NOUN
ihlr-27440	266	170	and	and	CCONJ
ihlr-27440	266	171	specialty	specialty	NOUN
ihlr-27440	266	172	physicians	physician	NOUN
ihlr-27440	266	173	.	.	PUNCT
ihlr-27440	267	1	”85	”85	VERB
ihlr-27440	267	2	the	the	DET
ihlr-27440	267	3	focus	focus	NOUN
ihlr-27440	267	4	of	of	ADP
ihlr-27440	267	5	the	the	DET
ihlr-27440	267	6	strategic	strategic	ADJ
ihlr-27440	267	7	plan	plan	NOUN
ihlr-27440	267	8	was	be	AUX
ihlr-27440	267	9	to	to	PART
ihlr-27440	267	10	“	"	PUNCT
ihlr-27440	267	11	form	form	VERB
ihlr-27440	267	12	a	a	DET
ihlr-27440	267	13	geographically	geographically	ADV
ihlr-27440	267	14	broad	broad	ADJ
ihlr-27440	267	15	network	network	NOUN
ihlr-27440	267	16	of	of	ADP
ihlr-27440	267	17	employed	employ	VERB
ihlr-27440	267	18	and	and	CCONJ
ihlr-27440	267	19	independent	independent	ADJ
ihlr-27440	267	20	physicians	physician	NOUN
ihlr-27440	267	21	so	so	SCONJ
ihlr-27440	267	22	st	st	PROPN
ihlr-27440	267	23	.	.	PROPN
ihlr-27440	267	24	margaret	margaret	PROPN
ihlr-27440	267	25	mercy	mercy	NOUN
ihlr-27440	267	26	could	could	AUX
ihlr-27440	267	27	provide	provide	VERB
ihlr-27440	267	28	access	access	NOUN
ihlr-27440	267	29	to	to	PART
ihlr-27440	267	30	care	care	VERB
ihlr-27440	267	31	in	in	ADP
ihlr-27440	267	32	as	as	ADV
ihlr-27440	267	33	many	many	ADJ
ihlr-27440	267	34	communities	community	NOUN
ihlr-27440	267	35	as	as	ADP
ihlr-27440	267	36	possible	possible	ADJ
ihlr-27440	267	37	.	.	PUNCT
ihlr-27440	268	1	”86	”86	NOUN
ihlr-27440	268	2	to	to	PART
ihlr-27440	268	3	effectuate	effectuate	VERB
ihlr-27440	268	4	this	this	DET
ihlr-27440	268	5	plan	plan	NOUN
ihlr-27440	268	6	,	,	PUNCT
ihlr-27440	268	7	mercy	mercy	NOUN
ihlr-27440	268	8	determined	determine	VERB
ihlr-27440	268	9	its	its	PRON
ihlr-27440	268	10	market	market	NOUN
ihlr-27440	268	11	share	share	NOUN
ihlr-27440	268	12	needed	need	VERB
ihlr-27440	268	13	to	to	PART
ihlr-27440	268	14	increase	increase	VERB
ihlr-27440	268	15	to	to	ADP
ihlr-27440	268	16	40	40	NUM
ihlr-27440	268	17	percent.87	percent.87	NOUN
ihlr-27440	268	18	to	to	PART
ihlr-27440	268	19	do	do	VERB
ihlr-27440	268	20	so	so	ADV
ihlr-27440	268	21	,	,	PUNCT
ihlr-27440	268	22	mercy	mercy	NOUN
ihlr-27440	268	23	aimed	aim	VERB
ihlr-27440	268	24	to	to	PART
ihlr-27440	268	25	increase	increase	VERB
ihlr-27440	268	26	its	its	PRON
ihlr-27440	268	27	“	"	PUNCT
ihlr-27440	268	28	physician	physician	NOUN
ihlr-27440	268	29	network	network	NOUN
ihlr-27440	268	30	to	to	ADP
ihlr-27440	268	31	at	at	ADV
ihlr-27440	268	32	least	least	ADV
ihlr-27440	268	33	40	40	NUM
ihlr-27440	268	34	employed	employ	VERB
ihlr-27440	268	35	primary	primary	ADJ
ihlr-27440	268	36	care	care	NOUN
ihlr-27440	268	37	physicians	physician	NOUN
ihlr-27440	268	38	and	and	CCONJ
ihlr-27440	268	39	to	to	PART
ihlr-27440	268	40	create	create	VERB
ihlr-27440	268	41	a	a	DET
ihlr-27440	268	42	management	management	NOUN
ihlr-27440	268	43	services	service	NOUN
ihlr-27440	268	44	organization	organization	NOUN
ihlr-27440	268	45	(	(	PUNCT
ihlr-27440	268	46	mso	mso	PROPN
ihlr-27440	268	47	)	)	PUNCT
ihlr-27440	268	48	that	that	PRON
ihlr-27440	268	49	would	would	AUX
ihlr-27440	268	50	be	be	AUX
ihlr-27440	268	51	capable	capable	ADJ
ihlr-27440	268	52	of	of	ADP
ihlr-27440	268	53	providing	provide	VERB
ihlr-27440	268	54	business	business	NOUN
ihlr-27440	268	55	services	service	NOUN
ihlr-27440	268	56	to	to	ADP
ihlr-27440	268	57	employed	employ	VERB
ihlr-27440	268	58	physicians	physician	NOUN
ihlr-27440	268	59	and	and	CCONJ
ihlr-27440	268	60	other	other	ADJ
ihlr-27440	268	61	physicians	physician	NOUN
ihlr-27440	268	62	that	that	PRON
ihlr-27440	268	63	would	would	AUX
ihlr-27440	268	64	be	be	AUX
ihlr-27440	268	65	affiliated	affiliate	VERB
ihlr-27440	268	66	with	with	ADP
ihlr-27440	268	67	the	the	DET
ihlr-27440	268	68	hospital	hospital	NOUN
ihlr-27440	268	69	.	.	PUNCT
ihlr-27440	269	1	”88	”88	ADJ
ihlr-27440	269	2	for	for	ADP
ihlr-27440	269	3	the	the	DET
ihlr-27440	269	4	physicians	physician	NOUN
ihlr-27440	269	5	employed	employ	VERB
ihlr-27440	269	6	by	by	ADP
ihlr-27440	269	7	the	the	DET
ihlr-27440	269	8	hospital	hospital	NOUN
ihlr-27440	269	9	and	and	CCONJ
ihlr-27440	269	10	for	for	ADP
ihlr-27440	269	11	the	the	DET
ihlr-27440	269	12	physician	physician	NOUN
ihlr-27440	269	13	practices	practice	NOUN
ihlr-27440	269	14	that	that	PRON
ihlr-27440	269	15	were	be	AUX
ihlr-27440	269	16	acquired	acquire	VERB
ihlr-27440	269	17	,	,	PUNCT
ihlr-27440	269	18	a	a	DET
ihlr-27440	269	19	requirement	requirement	NOUN
ihlr-27440	269	20	of	of	ADP
ihlr-27440	269	21	seeing	see	VERB
ihlr-27440	269	22	all	all	DET
ihlr-27440	269	23	patients	patient	NOUN
ihlr-27440	269	24	,	,	PUNCT
ihlr-27440	269	25	regardless	regardless	ADV
ihlr-27440	269	26	of	of	ADP
ihlr-27440	269	27	ability	ability	NOUN
ihlr-27440	269	28	to	to	PART
ihlr-27440	269	29	pay	pay	VERB
ihlr-27440	269	30	,	,	PUNCT
ihlr-27440	269	31	was	be	AUX
ihlr-27440	269	32	placed	place	VERB
ihlr-27440	269	33	in	in	ADP
ihlr-27440	269	34	the	the	DET
ihlr-27440	269	35	employment	employment	NOUN
ihlr-27440	269	36	contracts	contract	NOUN
ihlr-27440	269	37	,	,	PUNCT
ihlr-27440	269	38	in	in	ADP
ihlr-27440	269	39	addition	addition	NOUN
ihlr-27440	269	40	to	to	ADP
ihlr-27440	269	41	the	the	DET
ihlr-27440	269	42	requirement	requirement	NOUN
ihlr-27440	269	43	that	that	SCONJ
ihlr-27440	269	44	physicians	physician	NOUN
ihlr-27440	269	45	refer	refer	VERB
ihlr-27440	269	46	all	all	DET
ihlr-27440	269	47	patients	patient	NOUN
ihlr-27440	269	48	needing	need	VERB
ihlr-27440	269	49	inpatient	inpatient	NOUN
ihlr-27440	269	50	facilities	facility	NOUN
ihlr-27440	269	51	to	to	ADP
ihlr-27440	269	52	mercy	mercy	NOUN
ihlr-27440	269	53	’s	’s	PART
ihlr-27440	269	54	hospitals	hospital	NOUN
ihlr-27440	269	55	,	,	PUNCT
ihlr-27440	269	56	subject	subject	ADJ
ihlr-27440	269	57	to	to	ADP
ihlr-27440	269	58	patient	patient	NOUN
ihlr-27440	269	59	and	and	CCONJ
ihlr-27440	269	60	payer	payer	NOUN
ihlr-27440	269	61	preference.89	preference.89	NOUN
ihlr-27440	269	62	81	81	NUM
ihlr-27440	269	63	.	.	PUNCT
ihlr-27440	270	1	i	i	PRON
ihlr-27440	270	2	d.	d.	PROPN
ihlr-27440	270	3	82	82	NUM
ihlr-27440	270	4	.	.	PUNCT
ihlr-27440	270	5	st	st	PROPN
ihlr-27440	270	6	.	.	PROPN
ihlr-27440	270	7	margaret	margaret	PROPN
ihlr-27440	270	8	mercy	mercy	PROPN
ihlr-27440	270	9	healthcare	healthcare	PROPN
ihlr-27440	270	10	ctr	ctr	PROPN
ihlr-27440	270	11	.	.	PUNCT
ihlr-27440	271	1	v.	v.	ADP
ihlr-27440	271	2	lake	lake	PROPN
ihlr-27440	271	3	cnty	cnty	PROPN
ihlr-27440	271	4	.	.	PUNCT
ihlr-27440	272	1	prop	prop	NOUN
ihlr-27440	272	2	.	.	PUNCT
ihlr-27440	273	1	tax	tax	NOUN
ihlr-27440	273	2	assessment	assessment	NOUN
ihlr-27440	273	3	bd	bd	PROPN
ihlr-27440	273	4	.	.	PROPN
ihlr-27440	273	5	app	app	PROPN
ihlr-27440	273	6	.	.	PROPN
ihlr-27440	273	7	,	,	PUNCT
ihlr-27440	273	8	pet	pet	NOUN
ihlr-27440	273	9	.	.	PUNCT
ihlr-27440	274	1	45	45	NUM
ihlr-27440	274	2	-	-	PUNCT
ihlr-27440	274	3	023	023	NUM
ihlr-27440	274	4	-	-	PUNCT
ihlr-27440	274	5	00	00	NUM
ihlr-27440	274	6	-	-	PUNCT
ihlr-27440	274	7	2	2	NUM
ihlr-27440	274	8	-	-	PUNCT
ihlr-27440	274	9	8	8	NUM
ihlr-27440	274	10	-	-	PUNCT
ihlr-27440	274	11	00010	00010	NUM
ihlr-27440	274	12	(	(	PUNCT
ihlr-27440	274	13	ind	ind	NOUN
ihlr-27440	274	14	.	.	PUNCT
ihlr-27440	275	1	tax	tax	PROPN
ihlr-27440	275	2	rev	rev	PROPN
ihlr-27440	275	3	.	.	PROPN
ihlr-27440	276	1	bd	bd	PROPN
ihlr-27440	276	2	.	.	PROPN
ihlr-27440	276	3	,	,	PUNCT
ihlr-27440	276	4	july	july	PROPN
ihlr-27440	276	5	8	8	NUM
ihlr-27440	276	6	,	,	PUNCT
ihlr-27440	276	7	2008	2008	NUM
ihlr-27440	276	8	)	)	PUNCT
ihlr-27440	276	9	.	.	PUNCT
ihlr-27440	277	1	83	83	NUM
ihlr-27440	277	2	.	.	PUNCT
ihlr-27440	278	1	i	i	PRON
ihlr-27440	278	2	d.	d.	PROPN
ihlr-27440	278	3	at	at	ADP
ihlr-27440	278	4	9	9	NUM
ihlr-27440	278	5	.	.	NUM
ihlr-27440	278	6	84	84	NUM
ihlr-27440	278	7	.	.	PUNCT
ihlr-27440	279	1	i	i	PRON
ihlr-27440	279	2	d.	d.	PROPN
ihlr-27440	279	3	at	at	ADP
ihlr-27440	279	4	7	7	NUM
ihlr-27440	279	5	-	-	SYM
ihlr-27440	279	6	9	9	NUM
ihlr-27440	279	7	.	.	NOUN
ihlr-27440	279	8	85	85	NUM
ihlr-27440	279	9	.	.	PUNCT
ihlr-27440	280	1	i	i	PRON
ihlr-27440	280	2	d.	d.	PROPN
ihlr-27440	280	3	at	at	ADP
ihlr-27440	280	4	10	10	NUM
ihlr-27440	280	5	.	.	PUNCT
ihlr-27440	280	6	86	86	NUM
ihlr-27440	280	7	.	.	PUNCT
ihlr-27440	281	1	i	i	PRON
ihlr-27440	281	2	d.	d.	PROPN
ihlr-27440	281	3	87	87	NUM
ihlr-27440	281	4	.	.	PUNCT
ihlr-27440	282	1	i	i	PRON
ihlr-27440	282	2	d.	d.	PROPN
ihlr-27440	282	3	at	at	ADP
ihlr-27440	282	4	9	9	NUM
ihlr-27440	282	5	.	.	NUM
ihlr-27440	282	6	88	88	NUM
ihlr-27440	282	7	.	.	PUNCT
ihlr-27440	283	1	i	i	PRON
ihlr-27440	283	2	d.	d.	PROPN
ihlr-27440	283	3	89	89	NUM
ihlr-27440	283	4	.	.	PUNCT
ihlr-27440	284	1	i	i	PRON
ihlr-27440	284	2	d.	d.	PROPN
ihlr-27440	284	3	2023	2023	NUM
ihlr-27440	284	4	]	]	PUNCT
ihlr-27440	285	1	taxation	taxation	NOUN
ihlr-27440	285	2	and	and	CCONJ
ihlr-27440	285	3	telehealth	telehealth	ADJ
ihlr-27440	285	4	397	397	NUM
ihlr-27440	285	5	mercy	mercy	NOUN
ihlr-27440	285	6	argued	argue	VERB
ihlr-27440	285	7	that	that	SCONJ
ihlr-27440	285	8	the	the	DET
ihlr-27440	285	9	three	three	NUM
ihlr-27440	285	10	physician	physician	NOUN
ihlr-27440	285	11	practices	practice	NOUN
ihlr-27440	285	12	were	be	AUX
ihlr-27440	285	13	entitled	entitle	VERB
ihlr-27440	285	14	to	to	ADP
ihlr-27440	285	15	a	a	DET
ihlr-27440	285	16	charitable	charitable	ADJ
ihlr-27440	285	17	purposes	purpose	NOUN
ihlr-27440	285	18	exemption	exemption	NOUN
ihlr-27440	285	19	because	because	SCONJ
ihlr-27440	285	20	they	they	PRON
ihlr-27440	285	21	provide	provide	VERB
ihlr-27440	285	22	family	family	NOUN
ihlr-27440	285	23	practice	practice	NOUN
ihlr-27440	285	24	medical	medical	ADJ
ihlr-27440	285	25	services	service	NOUN
ihlr-27440	285	26	and	and	CCONJ
ihlr-27440	285	27	internal	internal	ADJ
ihlr-27440	285	28	medicine	medicine	NOUN
ihlr-27440	285	29	services	service	NOUN
ihlr-27440	285	30	to	to	ADP
ihlr-27440	285	31	patients	patient	NOUN
ihlr-27440	285	32	,	,	PUNCT
ihlr-27440	285	33	generating	generate	VERB
ihlr-27440	285	34	“	"	PUNCT
ihlr-27440	285	35	significant	significant	ADJ
ihlr-27440	285	36	revenues	revenue	NOUN
ihlr-27440	285	37	at	at	ADP
ihlr-27440	285	38	the	the	PRON
ihlr-27440	285	39	hospital[s].”90	hospital[s].”90	PROPN
ihlr-27440	285	40	in	in	ADP
ihlr-27440	285	41	response	response	NOUN
ihlr-27440	285	42	,	,	PUNCT
ihlr-27440	285	43	the	the	DET
ihlr-27440	285	44	lake	lake	PROPN
ihlr-27440	285	45	county	county	PROPN
ihlr-27440	285	46	tax	tax	NOUN
ihlr-27440	285	47	assessment	assessment	NOUN
ihlr-27440	285	48	board	board	NOUN
ihlr-27440	285	49	argued	argue	VERB
ihlr-27440	285	50	that	that	SCONJ
ihlr-27440	285	51	,	,	PUNCT
ihlr-27440	285	52	under	under	ADP
ihlr-27440	285	53	methodist	methodist	NOUN
ihlr-27440	285	54	hospitals	hospital	NOUN
ihlr-27440	285	55	,	,	PUNCT
ihlr-27440	285	56	merely	merely	ADV
ihlr-27440	285	57	referring	refer	VERB
ihlr-27440	285	58	patients	patient	NOUN
ihlr-27440	285	59	to	to	ADP
ihlr-27440	285	60	mercy	mercy	NOUN
ihlr-27440	285	61	hospitals	hospital	NOUN
ihlr-27440	285	62	is	be	AUX
ihlr-27440	285	63	insufficient	insufficient	ADJ
ihlr-27440	285	64	to	to	PART
ihlr-27440	285	65	show	show	VERB
ihlr-27440	285	66	that	that	SCONJ
ihlr-27440	285	67	the	the	DET
ihlr-27440	285	68	physician	physician	NOUN
ihlr-27440	285	69	practices	practice	NOUN
ihlr-27440	285	70	were	be	AUX
ihlr-27440	285	71	associated	associate	VERB
ihlr-27440	285	72	,	,	PUNCT
ihlr-27440	285	73	to	to	ADP
ihlr-27440	285	74	a	a	DET
ihlr-27440	285	75	considerable	considerable	ADJ
ihlr-27440	285	76	degree	degree	NOUN
ihlr-27440	285	77	,	,	PUNCT
ihlr-27440	285	78	with	with	ADP
ihlr-27440	285	79	the	the	DET
ihlr-27440	285	80	hospital	hospital	NOUN
ihlr-27440	285	81	’s	’s	PART
ihlr-27440	285	82	inpatient	inpatient	PROPN
ihlr-27440	285	83	facility	facility	NOUN
ihlr-27440	285	84	because	because	SCONJ
ihlr-27440	285	85	the	the	DET
ihlr-27440	285	86	practices	practice	NOUN
ihlr-27440	285	87	were	be	AUX
ihlr-27440	285	88	acquired	acquire	VERB
ihlr-27440	285	89	with	with	ADP
ihlr-27440	285	90	the	the	DET
ihlr-27440	285	91	intention	intention	NOUN
ihlr-27440	285	92	of	of	ADP
ihlr-27440	285	93	increasing	increase	VERB
ihlr-27440	285	94	the	the	DET
ihlr-27440	285	95	inpatient	inpatient	NOUN
ihlr-27440	285	96	and	and	CCONJ
ihlr-27440	285	97	outpatient	outpatient	NOUN
ihlr-27440	285	98	income	income	NOUN
ihlr-27440	285	99	for	for	ADP
ihlr-27440	285	100	the	the	DET
ihlr-27440	285	101	hospital	hospital	NOUN
ihlr-27440	285	102	,	,	PUNCT
ihlr-27440	285	103	and	and	CCONJ
ihlr-27440	285	104	therefore	therefore	ADV
ihlr-27440	285	105	were	be	AUX
ihlr-27440	285	106	aimed	aim	VERB
ihlr-27440	285	107	at	at	ADP
ihlr-27440	285	108	making	make	VERB
ihlr-27440	285	109	a	a	DET
ihlr-27440	285	110	pecuniary	pecuniary	ADJ
ihlr-27440	285	111	profit.91	profit.91	NOUN
ihlr-27440	285	112	furthermore	furthermore	ADV
ihlr-27440	285	113	,	,	PUNCT
ihlr-27440	285	114	lake	lake	PROPN
ihlr-27440	285	115	county	county	PROPN
ihlr-27440	285	116	argued	argue	VERB
ihlr-27440	285	117	that	that	SCONJ
ihlr-27440	285	118	methodist	methodist	NOUN
ihlr-27440	285	119	hospitals	hospital	NOUN
ihlr-27440	285	120	require	require	VERB
ihlr-27440	285	121	the	the	DET
ihlr-27440	285	122	physician	physician	NOUN
ihlr-27440	285	123	practices	practice	NOUN
ihlr-27440	285	124	to	to	PART
ihlr-27440	285	125	be	be	AUX
ihlr-27440	285	126	“	"	PUNCT
ihlr-27440	285	127	substantially	substantially	ADV
ihlr-27440	285	128	used	use	VERB
ihlr-27440	285	129	to	to	PART
ihlr-27440	285	130	provide	provide	VERB
ihlr-27440	285	131	medical	medical	ADJ
ihlr-27440	285	132	care	care	NOUN
ihlr-27440	285	133	to	to	ADP
ihlr-27440	285	134	”	"	PUNCT
ihlr-27440	285	135	mercy	mercy	NOUN
ihlr-27440	285	136	’s	’s	PART
ihlr-27440	285	137	inpatients	inpatient	NOUN
ihlr-27440	285	138	,	,	PUNCT
ihlr-27440	285	139	and	and	CCONJ
ihlr-27440	285	140	the	the	DET
ihlr-27440	285	141	practices	practice	NOUN
ihlr-27440	285	142	here	here	ADV
ihlr-27440	285	143	“	"	PUNCT
ihlr-27440	285	144	only	only	ADV
ihlr-27440	285	145	provided	provide	VERB
ihlr-27440	285	146	an	an	DET
ihlr-27440	285	147	avenue	avenue	NOUN
ihlr-27440	285	148	for	for	SCONJ
ihlr-27440	285	149	patients	patient	NOUN
ihlr-27440	285	150	to	to	PART
ihlr-27440	285	151	receive	receive	VERB
ihlr-27440	285	152	and	and	CCONJ
ihlr-27440	285	153	pay	pay	VERB
ihlr-27440	285	154	for	for	ADP
ihlr-27440	285	155	services	service	NOUN
ihlr-27440	285	156	at	at	ADP
ihlr-27440	285	157	st	st	PROPN
ihlr-27440	285	158	.	.	PROPN
ihlr-27440	285	159	margaret	margaret	PROPN
ihlr-27440	286	1	[	[	X
ihlr-27440	286	2	mercy	mercy	NOUN
ihlr-27440	286	3	]	]	PUNCT
ihlr-27440	286	4	instead	instead	ADV
ihlr-27440	286	5	of	of	ADP
ihlr-27440	286	6	a	a	DET
ihlr-27440	286	7	competition	competition	NOUN
ihlr-27440	286	8	facility	facility	NOUN
ihlr-27440	286	9	.	.	PUNCT
ihlr-27440	287	1	”92	”92	ADJ
ihlr-27440	287	2	moreover	moreover	ADV
ihlr-27440	287	3	,	,	PUNCT
ihlr-27440	287	4	even	even	ADV
ihlr-27440	287	5	if	if	SCONJ
ihlr-27440	287	6	this	this	PRON
ihlr-27440	287	7	was	be	AUX
ihlr-27440	287	8	enough	enough	ADJ
ihlr-27440	287	9	to	to	PART
ihlr-27440	287	10	demonstrates	demonstrate	VERB
ihlr-27440	287	11	a	a	DET
ihlr-27440	287	12	sufficient	sufficient	ADJ
ihlr-27440	287	13	relationship	relationship	NOUN
ihlr-27440	287	14	of	of	ADP
ihlr-27440	287	15	support	support	NOUN
ihlr-27440	287	16	or	or	CCONJ
ihlr-27440	287	17	relation	relation	NOUN
ihlr-27440	287	18	to	to	ADP
ihlr-27440	287	19	mercy	mercy	NOUN
ihlr-27440	287	20	’s	’s	PART
ihlr-27440	287	21	hospitals	hospital	NOUN
ihlr-27440	287	22	,	,	PUNCT
ihlr-27440	287	23	“	"	PUNCT
ihlr-27440	287	24	no	no	DET
ihlr-27440	287	25	specific	specific	ADJ
ihlr-27440	287	26	evidence	evidence	NOUN
ihlr-27440	287	27	of	of	ADP
ihlr-27440	287	28	the	the	DET
ihlr-27440	287	29	number	number	NOUN
ihlr-27440	287	30	of	of	ADP
ihlr-27440	287	31	referrals	referral	NOUN
ihlr-27440	287	32	from	from	ADP
ihlr-27440	287	33	any	any	DET
ihlr-27440	287	34	[	[	X
ihlr-27440	287	35	physician	physician	NOUN
ihlr-27440	287	36	practice	practice	NOUN
ihlr-27440	287	37	]	]	PUNCT
ihlr-27440	287	38	”	"	PUNCT
ihlr-27440	287	39	to	to	ADP
ihlr-27440	287	40	st	st	PROPN
ihlr-27440	287	41	.	.	PROPN
ihlr-27440	287	42	margaret	margaret	PROPN
ihlr-27440	287	43	mercy	mercy	NOUN
ihlr-27440	287	44	hospitals	hospital	NOUN
ihlr-27440	287	45	was	be	AUX
ihlr-27440	287	46	provided.93	provided.93	ADJ
ihlr-27440	287	47	the	the	DET
ihlr-27440	287	48	board	board	NOUN
ihlr-27440	287	49	began	begin	VERB
ihlr-27440	287	50	its	its	PRON
ihlr-27440	287	51	analysis	analysis	NOUN
ihlr-27440	287	52	by	by	ADP
ihlr-27440	287	53	declining	decline	VERB
ihlr-27440	287	54	to	to	PART
ihlr-27440	287	55	interpret	interpret	VERB
ihlr-27440	287	56	methodist	methodist	NOUN
ihlr-27440	287	57	hospitals	hospital	NOUN
ihlr-27440	287	58	to	to	PART
ihlr-27440	287	59	“	"	PUNCT
ihlr-27440	287	60	require	require	VERB
ihlr-27440	287	61	that	that	SCONJ
ihlr-27440	287	62	the	the	DET
ihlr-27440	287	63	physician	physician	NOUN
ihlr-27440	287	64	practices	practice	NOUN
ihlr-27440	287	65	only	only	ADV
ihlr-27440	287	66	treat	treat	VERB
ihlr-27440	287	67	patients	patient	NOUN
ihlr-27440	287	68	seen	see	VERB
ihlr-27440	287	69	in	in	ADP
ihlr-27440	287	70	st	st	PROPN
ihlr-27440	287	71	.	.	PROPN
ihlr-27440	287	72	margaret	margaret	PROPN
ihlr-27440	287	73	mercy	mercy	PROPN
ihlr-27440	287	74	’s	’s	PART
ihlr-27440	287	75	inpatient	inpatient	PROPN
ihlr-27440	287	76	facilities	facility	NOUN
ihlr-27440	287	77	,	,	PUNCT
ihlr-27440	287	78	or	or	CCONJ
ihlr-27440	287	79	that	that	SCONJ
ihlr-27440	287	80	st	st	PROPN
ihlr-27440	287	81	.	.	PROPN
ihlr-27440	287	82	margaret	margaret	PROPN
ihlr-27440	287	83	mercy	mercy	PROPN
ihlr-27440	287	84	’s	’s	PART
ihlr-27440	287	85	physician	physician	NOUN
ihlr-27440	287	86	practices	practice	NOUN
ihlr-27440	287	87	must	must	AUX
ihlr-27440	287	88	predominantly	predominantly	ADV
ihlr-27440	287	89	treat	treat	VERB
ihlr-27440	287	90	patients	patient	NOUN
ihlr-27440	287	91	that	that	PRON
ihlr-27440	287	92	are	be	AUX
ihlr-27440	287	93	seen	see	VERB
ihlr-27440	287	94	in	in	ADP
ihlr-27440	287	95	its	its	PRON
ihlr-27440	287	96	inpatient	inpatient	NOUN
ihlr-27440	287	97	facilities	facility	NOUN
ihlr-27440	287	98	for	for	ADP
ihlr-27440	287	99	such	such	ADJ
ihlr-27440	287	100	facilities	facility	NOUN
ihlr-27440	287	101	to	to	PART
ihlr-27440	287	102	be	be	AUX
ihlr-27440	287	103	exempt	exempt	ADJ
ihlr-27440	287	104	.	.	PUNCT
ihlr-27440	288	1	”94	”94	PROPN
ihlr-27440	288	2	however	however	ADV
ihlr-27440	288	3	,	,	PUNCT
ihlr-27440	288	4	mercy	mercy	NOUN
ihlr-27440	288	5	“	"	PUNCT
ihlr-27440	288	6	must	must	AUX
ihlr-27440	288	7	show	show	VERB
ihlr-27440	288	8	more	more	ADJ
ihlr-27440	288	9	than	than	SCONJ
ihlr-27440	288	10	that	that	SCONJ
ihlr-27440	288	11	its	its	PRON
ihlr-27440	288	12	physician	physician	NOUN
ihlr-27440	288	13	practices	practice	NOUN
ihlr-27440	288	14	are	be	AUX
ihlr-27440	288	15	employed	employ	VERB
ihlr-27440	288	16	by	by	ADP
ihlr-27440	288	17	the	the	DET
ihlr-27440	288	18	hospital	hospital	NOUN
ihlr-27440	288	19	and	and	CCONJ
ihlr-27440	288	20	are	be	AUX
ihlr-27440	288	21	required	require	VERB
ihlr-27440	288	22	to	to	PART
ihlr-27440	288	23	admit	admit	VERB
ihlr-27440	288	24	patients	patient	NOUN
ihlr-27440	288	25	to	to	ADP
ihlr-27440	288	26	the	the	DET
ihlr-27440	288	27	hospital	hospital	NOUN
ihlr-27440	288	28	”	"	PUNCT
ihlr-27440	288	29	to	to	PART
ihlr-27440	288	30	be	be	AUX
ihlr-27440	288	31	entitled	entitle	VERB
ihlr-27440	288	32	to	to	ADP
ihlr-27440	288	33	an	an	DET
ihlr-27440	288	34	exemption.95	exemption.95	NOUN
ihlr-27440	288	35	the	the	DET
ihlr-27440	288	36	board	board	NOUN
ihlr-27440	288	37	determined	determine	VERB
ihlr-27440	288	38	that	that	SCONJ
ihlr-27440	288	39	mercy	mercy	NOUN
ihlr-27440	288	40	presented	present	VERB
ihlr-27440	288	41	sufficient	sufficient	ADJ
ihlr-27440	288	42	evidence	evidence	NOUN
ihlr-27440	288	43	to	to	PART
ihlr-27440	288	44	show	show	VERB
ihlr-27440	288	45	that	that	SCONJ
ihlr-27440	288	46	the	the	DET
ihlr-27440	288	47	physician	physician	NOUN
ihlr-27440	288	48	practices	practice	NOUN
ihlr-27440	288	49	sufficiently	sufficiently	ADV
ihlr-27440	288	50	relate	relate	VERB
ihlr-27440	288	51	to	to	ADP
ihlr-27440	288	52	its	its	PRON
ihlr-27440	288	53	inpatient	inpatient	NOUN
ihlr-27440	288	54	facilities	facility	NOUN
ihlr-27440	288	55	,	,	PUNCT
ihlr-27440	288	56	concluding	conclude	VERB
ihlr-27440	288	57	that	that	SCONJ
ihlr-27440	288	58	the	the	DET
ihlr-27440	288	59	evidence	evidence	NOUN
ihlr-27440	288	60	:	:	PUNCT
ihlr-27440	288	61	established	establish	VERB
ihlr-27440	288	62	that	that	SCONJ
ihlr-27440	288	63	the	the	DET
ihlr-27440	288	64	physician	physician	NOUN
ihlr-27440	288	65	practices	practice	NOUN
ihlr-27440	288	66	generated	generate	VERB
ihlr-27440	288	67	significant	significant	ADJ
ihlr-27440	288	68	referrals	referral	NOUN
ihlr-27440	288	69	to	to	ADP
ihlr-27440	288	70	its	its	PRON
ihlr-27440	288	71	inpatient	inpatient	NOUN
ihlr-27440	288	72	facilities	facility	NOUN
ihlr-27440	288	73	in	in	ADP
ihlr-27440	288	74	2000	2000	NUM
ihlr-27440	288	75	.	.	PUNCT
ihlr-27440	289	1	moreover	moreover	ADV
ihlr-27440	289	2	,	,	PUNCT
ihlr-27440	289	3	the	the	DET
ihlr-27440	289	4	physician	physician	NOUN
ihlr-27440	289	5	practices	practice	NOUN
ihlr-27440	289	6	contributed	contribute	VERB
ihlr-27440	289	7	substantial	substantial	ADJ
ihlr-27440	289	8	revenue	revenue	NOUN
ihlr-27440	289	9	that	that	PRON
ihlr-27440	289	10	supported	support	VERB
ihlr-27440	289	11	the	the	DET
ihlr-27440	289	12	inpatient	inpatient	NOUN
ihlr-27440	289	13	facilities	facility	NOUN
ihlr-27440	289	14	.	.	PUNCT
ihlr-27440	290	1	in	in	ADP
ihlr-27440	290	2	fact	fact	NOUN
ihlr-27440	290	3	,	,	PUNCT
ihlr-27440	290	4	the	the	DET
ihlr-27440	290	5	evidence	evidence	NOUN
ihlr-27440	290	6	suggests	suggest	VERB
ihlr-27440	290	7	that	that	SCONJ
ihlr-27440	290	8	without	without	ADP
ihlr-27440	290	9	the	the	DET
ihlr-27440	290	10	patient	patient	NOUN
ihlr-27440	290	11	referrals	referral	NOUN
ihlr-27440	290	12	and	and	CCONJ
ihlr-27440	290	13	financial	financial	ADJ
ihlr-27440	290	14	contribution	contribution	NOUN
ihlr-27440	290	15	of	of	ADP
ihlr-27440	290	16	the	the	DET
ihlr-27440	290	17	physician	physician	NOUN
ihlr-27440	290	18	’s	’s	PART
ihlr-27440	290	19	practices	practice	NOUN
ihlr-27440	290	20	,	,	PUNCT
ihlr-27440	290	21	st	st	PROPN
ihlr-27440	290	22	.	.	PROPN
ihlr-27440	290	23	margaret	margaret	PROPN
ihlr-27440	290	24	mercy	mercy	PROPN
ihlr-27440	290	25	’s	’s	PART
ihlr-27440	290	26	inpatient	inpatient	NOUN
ihlr-27440	290	27	facilities	facility	NOUN
ihlr-27440	290	28	may	may	AUX
ihlr-27440	290	29	not	not	PART
ihlr-27440	290	30	have	have	AUX
ihlr-27440	290	31	remained	remain	VERB
ihlr-27440	290	32	financially	financially	ADV
ihlr-27440	290	33	viable	viable	ADJ
ihlr-27440	290	34	and	and	CCONJ
ihlr-27440	290	35	may	may	AUX
ihlr-27440	290	36	not	not	PART
ihlr-27440	290	37	have	have	AUX
ihlr-27440	290	38	continued	continue	VERB
ihlr-27440	290	39	to	to	PART
ihlr-27440	290	40	exist	exist	VERB
ihlr-27440	290	41	.	.	PUNCT
ihlr-27440	291	1	similarly	similarly	ADV
ihlr-27440	291	2	,	,	PUNCT
ihlr-27440	291	3	the	the	DET
ihlr-27440	291	4	petitioner	petitioner	NOUN
ihlr-27440	291	5	’s	’s	PART
ihlr-27440	291	6	evidence	evidence	NOUN
ihlr-27440	291	7	showed	show	VERB
ihlr-27440	291	8	that	that	SCONJ
ihlr-27440	291	9	the	the	DET
ihlr-27440	291	10	physician	physician	NOUN
ihlr-27440	291	11	’s	’s	PART
ihlr-27440	291	12	practices	practice	NOUN
ihlr-27440	291	13	lost	lose	VERB
ihlr-27440	291	14	money	money	NOUN
ihlr-27440	291	15	on	on	ADP
ihlr-27440	291	16	their	their	PRON
ihlr-27440	291	17	own	own	ADJ
ihlr-27440	291	18	.	.	PUNCT
ihlr-27440	292	1	therefore	therefore	ADV
ihlr-27440	292	2	,	,	PUNCT
ihlr-27440	292	3	the	the	DET
ihlr-27440	292	4	primary	primary	ADJ
ihlr-27440	292	5	purpose	purpose	NOUN
ihlr-27440	292	6	of	of	ADP
ihlr-27440	292	7	those	those	DET
ihlr-27440	292	8	practices	practice	NOUN
ihlr-27440	292	9	,	,	PUNCT
ihlr-27440	292	10	if	if	SCONJ
ihlr-27440	292	11	not	not	PART
ihlr-27440	292	12	the	the	DET
ihlr-27440	292	13	only	only	ADJ
ihlr-27440	292	14	purpose	purpose	NOUN
ihlr-27440	292	15	,	,	PUNCT
ihlr-27440	292	16	must	must	AUX
ihlr-27440	292	17	be	be	AUX
ihlr-27440	292	18	to	to	PART
ihlr-27440	292	19	support	support	VERB
ihlr-27440	292	20	the	the	DET
ihlr-27440	292	21	hospitals.96	hospitals.96	NOUN
ihlr-27440	292	22	90	90	NUM
ihlr-27440	292	23	.	.	PUNCT
ihlr-27440	293	1	i	i	PRON
ihlr-27440	293	2	d.	d.	PROPN
ihlr-27440	293	3	at	at	ADP
ihlr-27440	293	4	14	14	NUM
ihlr-27440	293	5	.	.	PUNCT
ihlr-27440	293	6	91	91	NUM
ihlr-27440	293	7	.	.	PUNCT
ihlr-27440	294	1	i	i	PRON
ihlr-27440	294	2	d.	d.	PROPN
ihlr-27440	294	3	at	at	ADP
ihlr-27440	294	4	15	15	NUM
ihlr-27440	294	5	.	.	PUNCT
ihlr-27440	295	1	92	92	NUM
ihlr-27440	295	2	.	.	PUNCT
ihlr-27440	296	1	i	i	PRON
ihlr-27440	296	2	d.	d.	PROPN
ihlr-27440	296	3	at	at	ADP
ihlr-27440	296	4	16	16	NUM
ihlr-27440	296	5	.	.	PUNCT
ihlr-27440	297	1	93	93	NUM
ihlr-27440	297	2	.	.	PUNCT
ihlr-27440	298	1	i	i	PRON
ihlr-27440	298	2	d.	d.	PROPN
ihlr-27440	298	3	94	94	NUM
ihlr-27440	298	4	.	.	PUNCT
ihlr-27440	299	1	i	i	PRON
ihlr-27440	299	2	d.	d.	PROPN
ihlr-27440	299	3	at	at	ADP
ihlr-27440	299	4	22	22	NUM
ihlr-27440	299	5	.	.	PUNCT
ihlr-27440	300	1	95	95	NUM
ihlr-27440	300	2	.	.	PUNCT
ihlr-27440	301	1	i	i	PRON
ihlr-27440	301	2	d.	d.	PROPN
ihlr-27440	301	3	96	96	NUM
ihlr-27440	301	4	.	.	PUNCT
ihlr-27440	302	1	i	i	PRON
ihlr-27440	302	2	d.	d.	PROPN
ihlr-27440	302	3	at	at	ADP
ihlr-27440	302	4	23	23	NUM
ihlr-27440	302	5	.	.	PUNCT
ihlr-27440	303	1	398	398	NUM
ihlr-27440	303	2	indiana	indiana	PROPN
ihlr-27440	303	3	health	health	PROPN
ihlr-27440	303	4	law	law	PROPN
ihlr-27440	303	5	review	review	NOUN
ihlr-27440	303	6	[	[	X
ihlr-27440	303	7	vol	vol	NOUN
ihlr-27440	303	8	.	.	PUNCT
ihlr-27440	303	9	20:385	20:385	NUM
ihlr-27440	304	1	it	it	PRON
ihlr-27440	304	2	would	would	AUX
ihlr-27440	304	3	appear	appear	VERB
ihlr-27440	304	4	then	then	ADV
ihlr-27440	304	5	that	that	DET
ihlr-27440	304	6	mercy	mercy	NOUN
ihlr-27440	304	7	’s	’s	PART
ihlr-27440	304	8	reliance	reliance	NOUN
ihlr-27440	304	9	on	on	ADP
ihlr-27440	304	10	inpatient	inpatient	PROPN
ihlr-27440	304	11	referrals	referral	NOUN
ihlr-27440	304	12	from	from	ADP
ihlr-27440	304	13	the	the	DET
ihlr-27440	304	14	physician	physician	NOUN
ihlr-27440	304	15	practices	practice	NOUN
ihlr-27440	304	16	to	to	PART
ihlr-27440	304	17	remain	remain	VERB
ihlr-27440	304	18	financially	financially	ADV
ihlr-27440	304	19	viable	viable	ADJ
ihlr-27440	304	20	was	be	AUX
ihlr-27440	304	21	a	a	DET
ihlr-27440	304	22	key	key	ADJ
ihlr-27440	304	23	factor	factor	NOUN
ihlr-27440	304	24	leading	lead	VERB
ihlr-27440	304	25	the	the	DET
ihlr-27440	304	26	board	board	NOUN
ihlr-27440	304	27	to	to	PART
ihlr-27440	304	28	find	find	VERB
ihlr-27440	304	29	that	that	SCONJ
ihlr-27440	304	30	the	the	DET
ihlr-27440	304	31	practices	practice	NOUN
ihlr-27440	304	32	were	be	AUX
ihlr-27440	304	33	sufficiently	sufficiently	ADV
ihlr-27440	304	34	related	relate	VERB
ihlr-27440	304	35	to	to	ADP
ihlr-27440	304	36	the	the	DET
ihlr-27440	304	37	hospital	hospital	NOUN
ihlr-27440	304	38	’s	’s	PART
ihlr-27440	304	39	inpatient	inpatient	PROPN
ihlr-27440	304	40	facilities	facility	NOUN
ihlr-27440	304	41	.	.	PUNCT
ihlr-27440	305	1	the	the	DET
ihlr-27440	305	2	indiana	indiana	PROPN
ihlr-27440	305	3	tax	tax	PROPN
ihlr-27440	305	4	board	board	PROPN
ihlr-27440	305	5	’s	’s	PART
ihlr-27440	305	6	most	most	ADV
ihlr-27440	305	7	recent	recent	ADJ
ihlr-27440	305	8	decision	decision	NOUN
ihlr-27440	305	9	on	on	ADP
ihlr-27440	305	10	extending	extend	VERB
ihlr-27440	305	11	the	the	DET
ihlr-27440	305	12	charitable	charitable	ADJ
ihlr-27440	305	13	purposes	purpose	NOUN
ihlr-27440	305	14	exemption	exemption	NOUN
ihlr-27440	305	15	to	to	ADP
ihlr-27440	305	16	other	other	ADJ
ihlr-27440	305	17	property	property	NOUN
ihlr-27440	305	18	owned	own	VERB
ihlr-27440	305	19	by	by	ADP
ihlr-27440	305	20	an	an	DET
ihlr-27440	305	21	exempt	exempt	ADJ
ihlr-27440	305	22	hospital	hospital	NOUN
ihlr-27440	305	23	was	be	AUX
ihlr-27440	305	24	in	in	ADP
ihlr-27440	305	25	the	the	DET
ihlr-27440	305	26	2019	2019	NUM
ihlr-27440	305	27	st	st	PROPN
ihlr-27440	305	28	.	.	PROPN
ihlr-27440	305	29	mary	mary	PROPN
ihlr-27440	305	30	’s	’s	PROPN
ihlr-27440	305	31	building	building	PROPN
ihlr-27440	305	32	corp	corp	PROPN
ihlr-27440	305	33	.	.	PROPN
ihlr-27440	306	1	v.	v.	PROPN
ihlr-27440	306	2	warrick	warrick	PROPN
ihlr-27440	306	3	county	county	PROPN
ihlr-27440	306	4	assessor	assessor	NOUN
ihlr-27440	306	5	case.97	case.97	NOUN
ihlr-27440	306	6	here	here	ADV
ihlr-27440	306	7	,	,	PUNCT
ihlr-27440	306	8	st	st	PROPN
ihlr-27440	306	9	.	.	PROPN
ihlr-27440	306	10	mary	mary	PROPN
ihlr-27440	306	11	’s	’s	PART
ihlr-27440	306	12	building	building	PROPN
ihlr-27440	306	13	corporation	corporation	NOUN
ihlr-27440	306	14	–	–	PUNCT
ihlr-27440	306	15	a	a	DET
ihlr-27440	306	16	501(c)(2	501(c)(2	ADJ
ihlr-27440	306	17	)	)	PUNCT
ihlr-27440	306	18	nonprofit	nonprofit	ADJ
ihlr-27440	306	19	corporation	corporation	NOUN
ihlr-27440	306	20	and	and	CCONJ
ihlr-27440	306	21	subsidiary	subsidiary	NOUN
ihlr-27440	306	22	of	of	ADP
ihlr-27440	306	23	st	st	PROPN
ihlr-27440	306	24	.	.	PROPN
ihlr-27440	306	25	mary	mary	PROPN
ihlr-27440	306	26	’s	’s	PART
ihlr-27440	306	27	health	health	PROPN
ihlr-27440	306	28	,	,	PUNCT
ihlr-27440	306	29	inc	inc	PROPN
ihlr-27440	306	30	.	.	PROPN
ihlr-27440	306	31	,	,	PUNCT
ihlr-27440	306	32	(	(	PUNCT
ihlr-27440	306	33	the	the	DET
ihlr-27440	306	34	“	"	PUNCT
ihlr-27440	306	35	hospital	hospital	NOUN
ihlr-27440	306	36	”	"	PUNCT
ihlr-27440	306	37	)	)	PUNCT
ihlr-27440	306	38	–	–	PUNCT
ihlr-27440	306	39	owned	own	VERB
ihlr-27440	306	40	epworth	epworth	ADJ
ihlr-27440	306	41	commons	common	NOUN
ihlr-27440	306	42	,	,	PUNCT
ihlr-27440	306	43	a	a	DET
ihlr-27440	306	44	medical	medical	ADJ
ihlr-27440	306	45	building	building	NOUN
ihlr-27440	306	46	located	locate	VERB
ihlr-27440	306	47	off	off	ADP
ihlr-27440	306	48	the	the	DET
ihlr-27440	306	49	hospital	hospital	NOUN
ihlr-27440	306	50	’s	’s	PART
ihlr-27440	306	51	main	main	ADJ
ihlr-27440	306	52	campus.98	campus.98	NOUN
ihlr-27440	306	53	the	the	DET
ihlr-27440	306	54	building	building	NOUN
ihlr-27440	306	55	corporation	corporation	NOUN
ihlr-27440	306	56	sought	seek	VERB
ihlr-27440	306	57	a	a	DET
ihlr-27440	306	58	charitable	charitable	ADJ
ihlr-27440	306	59	purposes	purpose	NOUN
ihlr-27440	306	60	exemption	exemption	NOUN
ihlr-27440	306	61	for	for	ADP
ihlr-27440	306	62	82	82	NUM
ihlr-27440	306	63	percent	percent	NOUN
ihlr-27440	306	64	of	of	ADP
ihlr-27440	306	65	epworth	epworth	PROPN
ihlr-27440	306	66	commons	common	NOUN
ihlr-27440	306	67	,	,	PUNCT
ihlr-27440	306	68	the	the	DET
ihlr-27440	306	69	proportion	proportion	NOUN
ihlr-27440	306	70	of	of	ADP
ihlr-27440	306	71	the	the	DET
ihlr-27440	306	72	facility	facility	NOUN
ihlr-27440	306	73	which	which	PRON
ihlr-27440	306	74	was	be	AUX
ihlr-27440	306	75	leased	lease	VERB
ihlr-27440	306	76	to	to	ADP
ihlr-27440	306	77	st	st	PROPN
ihlr-27440	306	78	.	.	PROPN
ihlr-27440	306	79	mary	mary	PROPN
ihlr-27440	306	80	’s	’s	PART
ihlr-27440	306	81	breast	breast	NOUN
ihlr-27440	306	82	cancer	cancer	NOUN
ihlr-27440	306	83	,	,	PUNCT
ihlr-27440	306	84	llc	llc	PROPN
ihlr-27440	306	85	,	,	PUNCT
ihlr-27440	306	86	st	st	PROPN
ihlr-27440	306	87	.	.	PROPN
ihlr-27440	306	88	mary	mary	PROPN
ihlr-27440	306	89	’s	’s	PART
ihlr-27440	306	90	medical	medical	PROPN
ihlr-27440	306	91	group	group	NOUN
ihlr-27440	306	92	,	,	PUNCT
ihlr-27440	306	93	llc	llc	PROPN
ihlr-27440	306	94	.	.	PROPN
ihlr-27440	306	95	,	,	PUNCT
ihlr-27440	306	96	and	and	CCONJ
ihlr-27440	306	97	the	the	DET
ihlr-27440	306	98	hospital.99	hospital.99	NOUN
ihlr-27440	306	99	the	the	DET
ihlr-27440	306	100	board	board	NOUN
ihlr-27440	306	101	,	,	PUNCT
ihlr-27440	306	102	relying	rely	VERB
ihlr-27440	306	103	on	on	ADP
ihlr-27440	306	104	the	the	DET
ihlr-27440	306	105	court	court	NOUN
ihlr-27440	306	106	’s	’s	PART
ihlr-27440	306	107	decision	decision	NOUN
ihlr-27440	306	108	in	in	ADP
ihlr-27440	306	109	methodist	methodist	NOUN
ihlr-27440	306	110	hospitals	hospital	NOUN
ihlr-27440	306	111	,	,	PUNCT
ihlr-27440	306	112	concluded	conclude	VERB
ihlr-27440	306	113	that	that	SCONJ
ihlr-27440	306	114	the	the	DET
ihlr-27440	306	115	operations	operation	NOUN
ihlr-27440	306	116	of	of	ADP
ihlr-27440	306	117	epworth	epworth	PROPN
ihlr-27440	306	118	commons	common	NOUN
ihlr-27440	306	119	were	be	AUX
ihlr-27440	306	120	not	not	PART
ihlr-27440	306	121	substantially	substantially	ADV
ihlr-27440	306	122	related	relate	VERB
ihlr-27440	306	123	to	to	ADP
ihlr-27440	306	124	or	or	CCONJ
ihlr-27440	306	125	supportive	supportive	ADJ
ihlr-27440	306	126	of	of	ADP
ihlr-27440	306	127	st	st	PROPN
ihlr-27440	306	128	.	.	PROPN
ihlr-27440	306	129	mary	mary	PROPN
ihlr-27440	306	130	’s	’s	PART
ihlr-27440	306	131	health	health	NOUN
ihlr-27440	306	132	because	because	SCONJ
ihlr-27440	306	133	:	:	PUNCT
ihlr-27440	306	134	(	(	PUNCT
ihlr-27440	306	135	1	1	X
ihlr-27440	306	136	)	)	PUNCT
ihlr-27440	306	137	the	the	DET
ihlr-27440	306	138	administrative	administrative	ADJ
ihlr-27440	306	139	control	control	NOUN
ihlr-27440	306	140	of	of	ADP
ihlr-27440	306	141	epworth	epworth	PROPN
ihlr-27440	306	142	commons	common	NOUN
ihlr-27440	306	143	by	by	ADP
ihlr-27440	306	144	st	st	PROPN
ihlr-27440	306	145	.	.	PROPN
ihlr-27440	306	146	mary	mary	PROPN
ihlr-27440	306	147	’s	’s	PART
ihlr-27440	306	148	health	health	NOUN
ihlr-27440	306	149	was	be	AUX
ihlr-27440	306	150	insufficient	insufficient	ADJ
ihlr-27440	306	151	to	to	PART
ihlr-27440	306	152	show	show	VERB
ihlr-27440	306	153	the	the	DET
ihlr-27440	306	154	facility	facility	NOUN
ihlr-27440	306	155	supported	support	VERB
ihlr-27440	306	156	st	st	PROPN
ihlr-27440	306	157	.	.	PROPN
ihlr-27440	306	158	mary	mary	PROPN
ihlr-27440	306	159	’s	’s	PART
ihlr-27440	306	160	health	health	PROPN
ihlr-27440	306	161	’s	’s	PART
ihlr-27440	306	162	inpatient	inpatient	PROPN
ihlr-27440	306	163	facility	facility	NOUN
ihlr-27440	306	164	,	,	PUNCT
ihlr-27440	306	165	(	(	PUNCT
ihlr-27440	306	166	2	2	X
ihlr-27440	306	167	)	)	PUNCT
ihlr-27440	306	168	epworth	epworth	NOUN
ihlr-27440	306	169	commons	common	NOUN
ihlr-27440	306	170	’	'	PUNCT
ihlr-27440	306	171	involvement	involvement	NOUN
ihlr-27440	306	172	in	in	ADP
ihlr-27440	306	173	st	st	PROPN
ihlr-27440	306	174	.	.	PROPN
ihlr-27440	306	175	mary	mary	PROPN
ihlr-27440	306	176	’s	’s	PART
ihlr-27440	306	177	health	health	NOUN
ihlr-27440	306	178	’s	’s	PART
ihlr-27440	306	179	overall	overall	ADJ
ihlr-27440	306	180	mission	mission	NOUN
ihlr-27440	306	181	was	be	AUX
ihlr-27440	306	182	also	also	ADV
ihlr-27440	306	183	insufficient	insufficient	ADJ
ihlr-27440	306	184	to	to	PART
ihlr-27440	306	185	show	show	VERB
ihlr-27440	306	186	support	support	NOUN
ihlr-27440	306	187	,	,	PUNCT
ihlr-27440	306	188	and	and	CCONJ
ihlr-27440	306	189	(	(	PUNCT
ihlr-27440	306	190	3	3	X
ihlr-27440	306	191	)	)	PUNCT
ihlr-27440	306	192	epworth	epworth	NOUN
ihlr-27440	306	193	commons	common	NOUN
ihlr-27440	306	194	providing	provide	VERB
ihlr-27440	306	195	services	service	NOUN
ihlr-27440	306	196	more	more	ADJ
ihlr-27440	306	197	for	for	ADP
ihlr-27440	306	198	the	the	DET
ihlr-27440	306	199	general	general	ADJ
ihlr-27440	306	200	public	public	NOUN
ihlr-27440	306	201	than	than	ADP
ihlr-27440	306	202	st	st	PROPN
ihlr-27440	306	203	.	.	PROPN
ihlr-27440	306	204	mary	mary	PROPN
ihlr-27440	306	205	’s	’s	PART
ihlr-27440	306	206	health	health	NOUN
ihlr-27440	306	207	inpatients	inpatient	NOUN
ihlr-27440	306	208	evidenced	evidence	VERB
ihlr-27440	306	209	a	a	DET
ihlr-27440	306	210	separation	separation	NOUN
ihlr-27440	306	211	from	from	ADP
ihlr-27440	306	212	supporting	support	VERB
ihlr-27440	306	213	the	the	DET
ihlr-27440	306	214	hospitals	hospital	NOUN
ihlr-27440	306	215	inpatient	inpatient	PROPN
ihlr-27440	306	216	facilities.100	facilities.100	NOUN
ihlr-27440	306	217	importantly	importantly	ADV
ihlr-27440	306	218	,	,	PUNCT
ihlr-27440	306	219	the	the	DET
ihlr-27440	306	220	board	board	NOUN
ihlr-27440	306	221	found	find	VERB
ihlr-27440	306	222	that	that	SCONJ
ihlr-27440	306	223	st	st	PROPN
ihlr-27440	306	224	.	.	PROPN
ihlr-27440	306	225	mary	mary	PROPN
ihlr-27440	306	226	’s	’s	PART
ihlr-27440	306	227	health	health	NOUN
ihlr-27440	306	228	billed	bill	VERB
ihlr-27440	306	229	the	the	DET
ihlr-27440	306	230	medical	medical	ADJ
ihlr-27440	306	231	services	service	NOUN
ihlr-27440	306	232	performed	perform	VERB
ihlr-27440	306	233	at	at	ADP
ihlr-27440	306	234	epworth	epworth	PROPN
ihlr-27440	306	235	crossing	crossing	NOUN
ihlr-27440	306	236	as	as	ADP
ihlr-27440	306	237	“	"	PUNCT
ihlr-27440	306	238	hospital	hospital	NOUN
ihlr-27440	306	239	outpatient	outpatient	NOUN
ihlr-27440	306	240	services	service	NOUN
ihlr-27440	306	241	.	.	PUNCT
ihlr-27440	307	1	”101	”101	NOUN
ihlr-27440	307	2	as	as	ADP
ihlr-27440	307	3	such	such	ADJ
ihlr-27440	307	4	,	,	PUNCT
ihlr-27440	307	5	the	the	DET
ihlr-27440	307	6	board	board	NOUN
ihlr-27440	307	7	determined	determine	VERB
ihlr-27440	307	8	that	that	SCONJ
ihlr-27440	307	9	“	"	PUNCT
ihlr-27440	307	10	[	[	X
ihlr-27440	307	11	i]t	i]t	X
ihlr-27440	307	12	does	do	AUX
ihlr-27440	307	13	not	not	PART
ihlr-27440	307	14	logically	logically	ADV
ihlr-27440	307	15	follow	follow	VERB
ihlr-27440	307	16	that	that	SCONJ
ihlr-27440	307	17	outpatient	outpatient	NOUN
ihlr-27440	307	18	services	service	NOUN
ihlr-27440	307	19	are	be	AUX
ihlr-27440	307	20	evidence	evidence	NOUN
ihlr-27440	307	21	of	of	ADP
ihlr-27440	307	22	an	an	DET
ihlr-27440	307	23	inpatient	inpatient	NOUN
ihlr-27440	307	24	use	use	NOUN
ihlr-27440	307	25	of	of	ADP
ihlr-27440	307	26	a	a	DET
ihlr-27440	307	27	building	building	NOUN
ihlr-27440	307	28	,	,	PUNCT
ihlr-27440	307	29	”	"	PUNCT
ihlr-27440	307	30	and	and	CCONJ
ihlr-27440	307	31	that	that	SCONJ
ihlr-27440	307	32	st	st	PROPN
ihlr-27440	307	33	.	.	PROPN
ihlr-27440	307	34	mary	mary	PROPN
ihlr-27440	307	35	’s	’s	PART
ihlr-27440	307	36	health	health	NOUN
ihlr-27440	307	37	merely	merely	ADV
ihlr-27440	307	38	operated	operate	VERB
ihlr-27440	307	39	epworth	epworth	NOUN
ihlr-27440	307	40	crossing	crossing	NOUN
ihlr-27440	307	41	as	as	ADP
ihlr-27440	307	42	an	an	DET
ihlr-27440	307	43	outpatient	outpatient	NOUN
ihlr-27440	307	44	facility	facility	NOUN
ihlr-27440	307	45	as	as	ADP
ihlr-27440	307	46	part	part	NOUN
ihlr-27440	307	47	of	of	ADP
ihlr-27440	307	48	the	the	DET
ihlr-27440	307	49	hospital	hospital	NOUN
ihlr-27440	307	50	’s	’s	PART
ihlr-27440	307	51	overall	overall	ADJ
ihlr-27440	308	1	mission.102	mission.102	NOUN
ihlr-27440	308	2	this	this	PRON
ihlr-27440	308	3	did	do	VERB
ihlr-27440	308	4	little	little	ADJ
ihlr-27440	308	5	to	to	PART
ihlr-27440	308	6	show	show	VERB
ihlr-27440	308	7	how	how	SCONJ
ihlr-27440	308	8	“	"	PUNCT
ihlr-27440	308	9	the	the	DET
ihlr-27440	308	10	operations	operation	NOUN
ihlr-27440	308	11	at	at	ADP
ihlr-27440	308	12	epworth	epworth	PROPN
ihlr-27440	308	13	crossing	crossing	NOUN
ihlr-27440	308	14	relate	relate	VERB
ihlr-27440	308	15	to	to	ADP
ihlr-27440	308	16	the	the	DET
ihlr-27440	308	17	hospital	hospital	NOUN
ihlr-27440	308	18	’s	’s	PART
ihlr-27440	308	19	inpatient	inpatient	PROPN
ihlr-27440	308	20	facility	facility	NOUN
ihlr-27440	308	21	.	.	PUNCT
ihlr-27440	308	22	”103	”103	PUNCT
ihlr-27440	309	1	the	the	DET
ihlr-27440	309	2	board	board	NOUN
ihlr-27440	309	3	likewise	likewise	ADV
ihlr-27440	309	4	declined	decline	VERB
ihlr-27440	309	5	to	to	PART
ihlr-27440	309	6	follow	follow	VERB
ihlr-27440	309	7	petitioner	petitioner	NOUN
ihlr-27440	309	8	’s	’s	PART
ihlr-27440	309	9	reliance	reliance	NOUN
ihlr-27440	309	10	on	on	ADP
ihlr-27440	309	11	indianapolis	indianapolis	PROPN
ihlr-27440	309	12	osteopathic	osteopathic	PROPN
ihlr-27440	309	13	hospital	hospital	PROPN
ihlr-27440	309	14	inc	inc	PROPN
ihlr-27440	309	15	v.	v.	PROPN
ihlr-27440	309	16	department	department	PROPN
ihlr-27440	309	17	of	of	ADP
ihlr-27440	309	18	local	local	ADJ
ihlr-27440	309	19	government	government	NOUN
ihlr-27440	309	20	finance.104	finance.104	NOUN
ihlr-27440	309	21	the	the	DET
ihlr-27440	309	22	board	board	NOUN
ihlr-27440	309	23	drew	draw	VERB
ihlr-27440	309	24	“	"	PUNCT
ihlr-27440	309	25	important	important	ADJ
ihlr-27440	309	26	distinctions	distinction	NOUN
ihlr-27440	309	27	”	"	PUNCT
ihlr-27440	309	28	between	between	ADP
ihlr-27440	309	29	indianapolis	indianapolis	PROPN
ihlr-27440	309	30	osteopathic	osteopathic	NOUN
ihlr-27440	309	31	and	and	CCONJ
ihlr-27440	309	32	the	the	DET
ihlr-27440	309	33	facts	fact	NOUN
ihlr-27440	309	34	before	before	ADP
ihlr-27440	309	35	it	it	PRON
ihlr-27440	309	36	,	,	PUNCT
ihlr-27440	309	37	namely	namely	ADV
ihlr-27440	309	38	that	that	SCONJ
ihlr-27440	309	39	the	the	DET
ihlr-27440	309	40	medical	medical	ADJ
ihlr-27440	309	41	pavilion	pavilion	NOUN
ihlr-27440	309	42	was	be	AUX
ihlr-27440	309	43	located	locate	VERB
ihlr-27440	309	44	on	on	ADP
ihlr-27440	309	45	the	the	DET
ihlr-27440	309	46	respective	respective	ADJ
ihlr-27440	309	47	hospital	hospital	NOUN
ihlr-27440	309	48	’s	’s	PART
ihlr-27440	309	49	main	main	ADJ
ihlr-27440	309	50	campus	campus	NOUN
ihlr-27440	309	51	while	while	SCONJ
ihlr-27440	309	52	epworth	epworth	PROPN
ihlr-27440	309	53	commons	common	NOUN
ihlr-27440	309	54	was	be	AUX
ihlr-27440	309	55	not.105	not.105	ADJ
ihlr-27440	309	56	however	however	ADV
ihlr-27440	309	57	,	,	PUNCT
ihlr-27440	309	58	it	it	PRON
ihlr-27440	309	59	should	should	AUX
ihlr-27440	309	60	be	be	AUX
ihlr-27440	309	61	noted	note	VERB
ihlr-27440	309	62	that	that	SCONJ
ihlr-27440	309	63	the	the	DET
ihlr-27440	309	64	proximity	proximity	NOUN
ihlr-27440	309	65	or	or	CCONJ
ihlr-27440	309	66	location	location	NOUN
ihlr-27440	309	67	of	of	ADP
ihlr-27440	309	68	the	the	DET
ihlr-27440	309	69	facility	facility	NOUN
ihlr-27440	309	70	in	in	ADP
ihlr-27440	309	71	indianapolis	indianapolis	PROPN
ihlr-27440	309	72	osteopathic	osteopathic	ADJ
ihlr-27440	309	73	97	97	NUM
ihlr-27440	309	74	.	.	PUNCT
ihlr-27440	310	1	st	st	PROPN
ihlr-27440	310	2	.	.	PROPN
ihlr-27440	310	3	mary	mary	PROPN
ihlr-27440	310	4	’s	’s	PROPN
ihlr-27440	310	5	v.	v.	PROPN
ihlr-27440	310	6	warrick	warrick	PROPN
ihlr-27440	310	7	cnty	cnty	PROPN
ihlr-27440	310	8	.	.	PUNCT
ihlr-27440	311	1	assessor	assessor	NOUN
ihlr-27440	311	2	,	,	PUNCT
ihlr-27440	311	3	pet	pet	NOUN
ihlr-27440	311	4	.	.	PUNCT
ihlr-27440	312	1	87	87	NUM
ihlr-27440	312	2	-	-	PUNCT
ihlr-27440	312	3	019	019	NUM
ihlr-27440	312	4	-	-	PUNCT
ihlr-27440	312	5	15	15	NUM
ihlr-27440	312	6	-	-	PUNCT
ihlr-27440	312	7	2	2	NUM
ihlr-27440	312	8	-	-	PUNCT
ihlr-27440	312	9	8	8	NUM
ihlr-27440	312	10	-	-	PUNCT
ihlr-27440	312	11	01458	01458	NUM
ihlr-27440	312	12	-	-	SYM
ihlr-27440	312	13	16	16	NUM
ihlr-27440	312	14	(	(	PUNCT
ihlr-27440	312	15	ind	ind	NOUN
ihlr-27440	312	16	.	.	PUNCT
ihlr-27440	313	1	tax	tax	PROPN
ihlr-27440	313	2	rev	rev	PROPN
ihlr-27440	313	3	.	.	PROPN
ihlr-27440	314	1	bd	bd	PROPN
ihlr-27440	314	2	.	.	PROPN
ihlr-27440	314	3	,	,	PUNCT
ihlr-27440	314	4	feb	feb	PROPN
ihlr-27440	314	5	.	.	PROPN
ihlr-27440	314	6	23	23	NUM
ihlr-27440	314	7	,	,	PUNCT
ihlr-27440	314	8	2018	2018	NUM
ihlr-27440	314	9	)	)	PUNCT
ihlr-27440	314	10	(	(	PUNCT
ihlr-27440	314	11	aff’d	aff’d	PROPN
ihlr-27440	314	12	st	st	PROPN
ihlr-27440	314	13	.	.	PROPN
ihlr-27440	314	14	mary	mary	PROPN
ihlr-27440	314	15	’s	’s	PART
ihlr-27440	314	16	bldg	bldg	PROPN
ihlr-27440	314	17	.	.	PUNCT
ihlr-27440	314	18	corp	corp	PROPN
ihlr-27440	314	19	.	.	PROPN
ihlr-27440	315	1	v.	v.	PROPN
ihlr-27440	315	2	redman	redman	PROPN
ihlr-27440	315	3	,	,	PUNCT
ihlr-27440	315	4	135	135	NUM
ihlr-27440	315	5	n.e.3d	n.e.3d	NUM
ihlr-27440	315	6	681	681	NUM
ihlr-27440	315	7	)	)	PUNCT
ihlr-27440	315	8	(	(	PUNCT
ihlr-27440	315	9	ind	ind	NOUN
ihlr-27440	315	10	.	.	PUNCT
ihlr-27440	316	1	t.c	t.c	PROPN
ihlr-27440	316	2	.	.	PROPN
ihlr-27440	316	3	2019	2019	NUM
ihlr-27440	316	4	)	)	PUNCT
ihlr-27440	316	5	)	)	PUNCT
ihlr-27440	316	6	.	.	PUNCT
ihlr-27440	317	1	98	98	NUM
ihlr-27440	317	2	.	.	PUNCT
ihlr-27440	318	1	i	i	PRON
ihlr-27440	318	2	d.	d.	PROPN
ihlr-27440	318	3	99	99	NUM
ihlr-27440	318	4	.	.	PUNCT
ihlr-27440	319	1	i	i	PRON
ihlr-27440	319	2	d.	d.	PROPN
ihlr-27440	319	3	100	100	NUM
ihlr-27440	319	4	.	.	PUNCT
ihlr-27440	320	1	i	i	PRON
ihlr-27440	320	2	d.	d.	PROPN
ihlr-27440	320	3	101	101	NUM
ihlr-27440	320	4	.	.	PUNCT
ihlr-27440	321	1	i	i	PRON
ihlr-27440	321	2	d.	d.	PROPN
ihlr-27440	321	3	102	102	NUM
ihlr-27440	321	4	.	.	PUNCT
ihlr-27440	322	1	i	i	PRON
ihlr-27440	322	2	d.	d.	PROPN
ihlr-27440	322	3	103	103	NUM
ihlr-27440	322	4	.	.	PUNCT
ihlr-27440	323	1	i	i	PRON
ihlr-27440	323	2	d.	d.	PROPN
ihlr-27440	323	3	104	104	NUM
ihlr-27440	323	4	.	.	PUNCT
ihlr-27440	324	1	i	i	PRON
ihlr-27440	324	2	d.	d.	PROPN
ihlr-27440	324	3	105	105	NUM
ihlr-27440	324	4	.	.	PUNCT
ihlr-27440	325	1	i	i	PRON
ihlr-27440	325	2	d.	d.	PROPN
ihlr-27440	325	3	2023	2023	NUM
ihlr-27440	325	4	]	]	PUNCT
ihlr-27440	326	1	taxation	taxation	NOUN
ihlr-27440	326	2	and	and	CCONJ
ihlr-27440	326	3	telehealth	telehealth	ADJ
ihlr-27440	326	4	399	399	NUM
ihlr-27440	326	5	hosp	hosp	NOUN
ihlr-27440	326	6	.	.	PUNCT
ihlr-27440	327	1	inc	inc	PROPN
ihlr-27440	327	2	was	be	AUX
ihlr-27440	327	3	not	not	PART
ihlr-27440	327	4	a	a	DET
ihlr-27440	327	5	factor	factor	NOUN
ihlr-27440	327	6	in	in	ADP
ihlr-27440	327	7	the	the	DET
ihlr-27440	327	8	court	court	NOUN
ihlr-27440	327	9	’s	’s	PART
ihlr-27440	327	10	decision	decision	NOUN
ihlr-27440	327	11	to	to	PART
ihlr-27440	327	12	find	find	VERB
ihlr-27440	327	13	a	a	DET
ihlr-27440	327	14	charitable	charitable	ADJ
ihlr-27440	327	15	exemption	exemption	NOUN
ihlr-27440	327	16	extended	extend	VERB
ihlr-27440	327	17	to	to	ADP
ihlr-27440	327	18	the	the	DET
ihlr-27440	327	19	portion	portion	NOUN
ihlr-27440	327	20	of	of	ADP
ihlr-27440	327	21	the	the	DET
ihlr-27440	327	22	mp	mp	NOUN
ihlr-27440	327	23	used	use	VERB
ihlr-27440	327	24	by	by	ADP
ihlr-27440	327	25	westview	westview	PROPN
ihlr-27440	327	26	hospital	hospital	PROPN
ihlr-27440	328	1	departments.106	departments.106	PROPN
ihlr-27440	328	2	moreover	moreover	ADV
ihlr-27440	328	3	,	,	PUNCT
ihlr-27440	328	4	one	one	NUM
ihlr-27440	328	5	of	of	ADP
ihlr-27440	328	6	the	the	DET
ihlr-27440	328	7	pcas	pcas	NOUN
ihlr-27440	328	8	in	in	ADP
ihlr-27440	328	9	methodist	methodist	NOUN
ihlr-27440	328	10	hospitals	hospital	NOUN
ihlr-27440	328	11	was	be	AUX
ihlr-27440	328	12	located	locate	VERB
ihlr-27440	328	13	on	on	ADP
ihlr-27440	328	14	methodist	methodist	PROPN
ihlr-27440	328	15	’s	’s	PART
ihlr-27440	328	16	southlake	southlake	PROPN
ihlr-27440	328	17	campus.107	campus.107	PROPN
ihlr-27440	328	18	furthermore	furthermore	ADV
ihlr-27440	328	19	,	,	PUNCT
ihlr-27440	328	20	the	the	DET
ihlr-27440	328	21	board	board	NOUN
ihlr-27440	328	22	found	find	VERB
ihlr-27440	328	23	that	that	SCONJ
ihlr-27440	328	24	the	the	DET
ihlr-27440	328	25	facts	fact	NOUN
ihlr-27440	328	26	of	of	ADP
ihlr-27440	328	27	indianapolis	indianapolis	PROPN
ihlr-27440	328	28	osteopathic	osteopathic	PROPN
ihlr-27440	328	29	demonstrated	demonstrate	VERB
ihlr-27440	328	30	“	"	PUNCT
ihlr-27440	328	31	a	a	DET
ihlr-27440	328	32	level	level	NOUN
ihlr-27440	328	33	of	of	ADP
ihlr-27440	328	34	integration	integration	NOUN
ihlr-27440	328	35	between	between	ADP
ihlr-27440	328	36	the	the	DET
ihlr-27440	328	37	hospital	hospital	NOUN
ihlr-27440	328	38	departments	department	NOUN
ihlr-27440	328	39	at	at	ADP
ihlr-27440	328	40	the	the	DET
ihlr-27440	328	41	medical	medical	ADJ
ihlr-27440	328	42	pavilion	pavilion	NOUN
ihlr-27440	328	43	and	and	CCONJ
ihlr-27440	328	44	the	the	DET
ihlr-27440	328	45	inpatient	inpatient	PROPN
ihlr-27440	328	46	facility	facility	NOUN
ihlr-27440	328	47	of	of	ADP
ihlr-27440	328	48	westview	westview	PROPN
ihlr-27440	328	49	hospital	hospital	NOUN
ihlr-27440	328	50	,	,	PUNCT
ihlr-27440	328	51	”	"	PUNCT
ihlr-27440	328	52	whereas	whereas	SCONJ
ihlr-27440	328	53	the	the	DET
ihlr-27440	328	54	facts	fact	NOUN
ihlr-27440	328	55	before	before	SCONJ
ihlr-27440	328	56	it	it	PRON
ihlr-27440	328	57	could	could	AUX
ihlr-27440	328	58	not	not	PART
ihlr-27440	328	59	demonstrate	demonstrate	VERB
ihlr-27440	328	60	such	such	DET
ihlr-27440	328	61	a	a	DET
ihlr-27440	328	62	relationship	relationship	NOUN
ihlr-27440	328	63	between	between	ADP
ihlr-27440	328	64	epworth	epworth	PROPN
ihlr-27440	328	65	crossing	crossing	NOUN
ihlr-27440	328	66	and	and	CCONJ
ihlr-27440	328	67	the	the	DET
ihlr-27440	328	68	inpatient	inpatient	PROPN
ihlr-27440	328	69	facility	facility	NOUN
ihlr-27440	328	70	of	of	ADP
ihlr-27440	328	71	st	st	PROPN
ihlr-27440	328	72	.	.	PROPN
ihlr-27440	328	73	mary	mary	PROPN
ihlr-27440	328	74	’s	’s	PROPN
ihlr-27440	328	75	health.108	health.108	PROPN
ihlr-27440	328	76	c.	c.	PROPN
ihlr-27440	328	77	applying	apply	VERB
ihlr-27440	328	78	the	the	DET
ihlr-27440	328	79	case	case	NOUN
ihlr-27440	328	80	law	law	NOUN
ihlr-27440	328	81	to	to	ADP
ihlr-27440	328	82	the	the	DET
ihlr-27440	328	83	hypothetical	hypothetical	ADJ
ihlr-27440	328	84	telehealth	telehealth	ADJ
ihlr-27440	328	85	facility	facility	NOUN
ihlr-27440	328	86	the	the	DET
ihlr-27440	328	87	telehealth	telehealth	ADJ
ihlr-27440	328	88	facility	facility	NOUN
ihlr-27440	328	89	,	,	PUNCT
ihlr-27440	328	90	for	for	ADP
ihlr-27440	328	91	purposes	purpose	NOUN
ihlr-27440	328	92	of	of	ADP
ihlr-27440	328	93	the	the	DET
ihlr-27440	328	94	forthcoming	forthcoming	ADJ
ihlr-27440	328	95	application	application	NOUN
ihlr-27440	328	96	,	,	PUNCT
ihlr-27440	328	97	would	would	AUX
ihlr-27440	328	98	be	be	AUX
ihlr-27440	328	99	set	set	VERB
ihlr-27440	328	100	up	up	ADP
ihlr-27440	328	101	and	and	CCONJ
ihlr-27440	328	102	function	function	VERB
ihlr-27440	328	103	as	as	SCONJ
ihlr-27440	328	104	follows	follow	VERB
ihlr-27440	328	105	:	:	PUNCT
ihlr-27440	328	106	(	(	PUNCT
ihlr-27440	328	107	1	1	X
ihlr-27440	328	108	)	)	PUNCT
ihlr-27440	328	109	be	be	AUX
ihlr-27440	328	110	owned	own	VERB
ihlr-27440	328	111	by	by	ADP
ihlr-27440	328	112	an	an	DET
ihlr-27440	328	113	exempt	exempt	ADJ
ihlr-27440	328	114	hospital	hospital	NOUN
ihlr-27440	328	115	,	,	PUNCT
ihlr-27440	328	116	(	(	PUNCT
ihlr-27440	328	117	2	2	X
ihlr-27440	328	118	)	)	PUNCT
ihlr-27440	328	119	be	be	AUX
ihlr-27440	328	120	located	locate	VERB
ihlr-27440	328	121	in	in	ADP
ihlr-27440	328	122	the	the	DET
ihlr-27440	328	123	cass	cass	PROPN
ihlr-27440	328	124	county	county	PROPN
ihlr-27440	328	125	service	service	NOUN
ihlr-27440	328	126	area	area	NOUN
ihlr-27440	328	127	,	,	PUNCT
ihlr-27440	328	128	(	(	PUNCT
ihlr-27440	328	129	3	3	X
ihlr-27440	328	130	)	)	PUNCT
ihlr-27440	328	131	serve	serve	VERB
ihlr-27440	328	132	individuals	individual	NOUN
ihlr-27440	328	133	in	in	ADP
ihlr-27440	328	134	that	that	DET
ihlr-27440	328	135	area	area	NOUN
ihlr-27440	328	136	regardless	regardless	ADV
ihlr-27440	328	137	of	of	ADP
ihlr-27440	328	138	ability	ability	NOUN
ihlr-27440	328	139	to	to	PART
ihlr-27440	328	140	pay	pay	VERB
ihlr-27440	328	141	,	,	PUNCT
ihlr-27440	328	142	(	(	PUNCT
ihlr-27440	328	143	4	4	X
ihlr-27440	328	144	)	)	PUNCT
ihlr-27440	328	145	offer	offer	VERB
ihlr-27440	328	146	any	any	DET
ihlr-27440	328	147	service	service	NOUN
ihlr-27440	328	148	which	which	PRON
ihlr-27440	328	149	could	could	AUX
ihlr-27440	328	150	adequately	adequately	ADV
ihlr-27440	328	151	be	be	AUX
ihlr-27440	328	152	performed	perform	VERB
ihlr-27440	328	153	through	through	ADP
ihlr-27440	328	154	telehealth	telehealth	NOUN
ihlr-27440	328	155	,	,	PUNCT
ihlr-27440	328	156	and	and	CCONJ
ihlr-27440	328	157	(	(	PUNCT
ihlr-27440	328	158	5	5	X
ihlr-27440	328	159	)	)	PUNCT
ihlr-27440	328	160	such	such	ADJ
ihlr-27440	328	161	services	service	NOUN
ihlr-27440	328	162	would	would	AUX
ihlr-27440	328	163	be	be	AUX
ihlr-27440	328	164	provided	provide	VERB
ihlr-27440	328	165	by	by	ADP
ihlr-27440	328	166	the	the	DET
ihlr-27440	328	167	exempt	exempt	ADJ
ihlr-27440	328	168	hospital	hospital	NOUN
ihlr-27440	328	169	’s	’s	PART
ihlr-27440	328	170	employees	employee	NOUN
ihlr-27440	328	171	,	,	PUNCT
ihlr-27440	328	172	who	who	PRON
ihlr-27440	328	173	would	would	AUX
ihlr-27440	328	174	be	be	AUX
ihlr-27440	328	175	located	locate	VERB
ihlr-27440	328	176	at	at	ADP
ihlr-27440	328	177	the	the	DET
ihlr-27440	328	178	exempt	exempt	ADJ
ihlr-27440	328	179	hospital	hospital	NOUN
ihlr-27440	328	180	main	main	ADJ
ihlr-27440	328	181	campus	campus	NOUN
ihlr-27440	328	182	.	.	PUNCT
ihlr-27440	329	1	applying	apply	VERB
ihlr-27440	329	2	these	these	DET
ihlr-27440	329	3	parameters	parameter	NOUN
ihlr-27440	329	4	to	to	ADP
ihlr-27440	329	5	the	the	DET
ihlr-27440	329	6	above	above	ADJ
ihlr-27440	329	7	case	case	NOUN
ihlr-27440	329	8	law	law	NOUN
ihlr-27440	329	9	,	,	PUNCT
ihlr-27440	329	10	the	the	DET
ihlr-27440	329	11	telehealth	telehealth	ADJ
ihlr-27440	329	12	facility	facility	NOUN
ihlr-27440	329	13	must	must	AUX
ihlr-27440	329	14	first	first	ADV
ihlr-27440	329	15	show	show	VERB
ihlr-27440	329	16	evidence	evidence	NOUN
ihlr-27440	329	17	that	that	SCONJ
ihlr-27440	329	18	it	it	PRON
ihlr-27440	329	19	is	be	AUX
ihlr-27440	329	20	associated	associate	VERB
ihlr-27440	329	21	considerably	considerably	ADV
ihlr-27440	329	22	with	with	ADP
ihlr-27440	329	23	the	the	DET
ihlr-27440	329	24	main	main	ADJ
ihlr-27440	329	25	hospital	hospital	NOUN
ihlr-27440	329	26	’s	’s	PART
ihlr-27440	329	27	inpatient	inpatient	PROPN
ihlr-27440	329	28	facilities	facility	NOUN
ihlr-27440	329	29	or	or	CCONJ
ihlr-27440	329	30	that	that	SCONJ
ihlr-27440	329	31	it	it	PRON
ihlr-27440	329	32	provides	provide	VERB
ihlr-27440	329	33	considerable	considerable	ADJ
ihlr-27440	329	34	aid	aid	NOUN
ihlr-27440	329	35	to	to	ADP
ihlr-27440	329	36	or	or	CCONJ
ihlr-27440	329	37	supports	support	VERB
ihlr-27440	329	38	the	the	DET
ihlr-27440	329	39	main	main	ADJ
ihlr-27440	329	40	hospital	hospital	NOUN
ihlr-27440	329	41	inpatient	inpatient	NOUN
ihlr-27440	329	42	facilities	facility	NOUN
ihlr-27440	329	43	.	.	PUNCT
ihlr-27440	330	1	evidence	evidence	NOUN
ihlr-27440	330	2	of	of	ADP
ihlr-27440	330	3	such	such	DET
ihlr-27440	330	4	a	a	DET
ihlr-27440	330	5	relationship	relationship	NOUN
ihlr-27440	330	6	appears	appear	VERB
ihlr-27440	330	7	to	to	PART
ihlr-27440	330	8	include	include	VERB
ihlr-27440	330	9	physicians	physician	NOUN
ihlr-27440	330	10	who	who	PRON
ihlr-27440	330	11	provide	provide	VERB
ihlr-27440	330	12	services	service	NOUN
ihlr-27440	330	13	to	to	ADP
ihlr-27440	330	14	the	the	DET
ihlr-27440	330	15	hospital	hospital	NOUN
ihlr-27440	330	16	’s	’s	PART
ihlr-27440	330	17	inpatients	inpatient	NOUN
ihlr-27440	330	18	and	and	CCONJ
ihlr-27440	330	19	provide	provide	VERB
ihlr-27440	330	20	services	service	NOUN
ihlr-27440	330	21	at	at	ADP
ihlr-27440	330	22	the	the	DET
ihlr-27440	330	23	telehealth	telehealth	NOUN
ihlr-27440	330	24	facility.109	facility.109	VERB
ihlr-27440	330	25	however	however	ADV
ihlr-27440	330	26	,	,	PUNCT
ihlr-27440	330	27	it	it	PRON
ihlr-27440	330	28	is	be	AUX
ihlr-27440	330	29	the	the	DET
ihlr-27440	330	30	facility	facility	NOUN
ihlr-27440	330	31	itself	itself	PRON
ihlr-27440	330	32	,	,	PUNCT
ihlr-27440	330	33	not	not	PART
ihlr-27440	330	34	the	the	DET
ihlr-27440	330	35	physicians	physician	NOUN
ihlr-27440	330	36	,	,	PUNCT
ihlr-27440	330	37	which	which	PRON
ihlr-27440	330	38	must	must	AUX
ihlr-27440	330	39	be	be	AUX
ihlr-27440	330	40	substantially	substantially	ADV
ihlr-27440	330	41	used	use	VERB
ihlr-27440	330	42	to	to	PART
ihlr-27440	330	43	provide	provide	VERB
ihlr-27440	330	44	medical	medical	ADJ
ihlr-27440	330	45	care	care	NOUN
ihlr-27440	330	46	to	to	ADP
ihlr-27440	330	47	the	the	DET
ihlr-27440	330	48	hospital	hospital	NOUN
ihlr-27440	330	49	’s	’s	PART
ihlr-27440	330	50	inpatients.110	inpatients.110	PROPN
ihlr-27440	330	51	therefore	therefore	ADV
ihlr-27440	330	52	,	,	PUNCT
ihlr-27440	330	53	although	although	SCONJ
ihlr-27440	330	54	physicians	physician	NOUN
ihlr-27440	330	55	that	that	PRON
ihlr-27440	330	56	virtually	virtually	ADV
ihlr-27440	330	57	see	see	VERB
ihlr-27440	330	58	patients	patient	NOUN
ihlr-27440	330	59	at	at	ADP
ihlr-27440	330	60	the	the	DET
ihlr-27440	330	61	telehealth	telehealth	ADJ
ihlr-27440	330	62	facility	facility	NOUN
ihlr-27440	330	63	will	will	AUX
ihlr-27440	330	64	in	in	ADP
ihlr-27440	330	65	most	most	ADJ
ihlr-27440	330	66	cases	case	NOUN
ihlr-27440	330	67	also	also	ADV
ihlr-27440	330	68	see	see	VERB
ihlr-27440	330	69	patients	patient	NOUN
ihlr-27440	330	70	who	who	PRON
ihlr-27440	330	71	are	be	AUX
ihlr-27440	330	72	inpatients	inpatient	NOUN
ihlr-27440	330	73	of	of	ADP
ihlr-27440	330	74	the	the	DET
ihlr-27440	330	75	hospital	hospital	NOUN
ihlr-27440	330	76	,	,	PUNCT
ihlr-27440	330	77	this	this	PRON
ihlr-27440	330	78	will	will	AUX
ihlr-27440	330	79	likely	likely	ADV
ihlr-27440	330	80	be	be	AUX
ihlr-27440	330	81	insufficient	insufficient	ADJ
ihlr-27440	330	82	to	to	PART
ihlr-27440	330	83	show	show	VERB
ihlr-27440	330	84	that	that	SCONJ
ihlr-27440	330	85	the	the	DET
ihlr-27440	330	86	telehealth	telehealth	ADJ
ihlr-27440	330	87	facility	facility	NOUN
ihlr-27440	330	88	is	be	AUX
ihlr-27440	330	89	being	be	AUX
ihlr-27440	330	90	used	use	VERB
ihlr-27440	330	91	to	to	PART
ihlr-27440	330	92	provide	provide	VERB
ihlr-27440	330	93	substantial	substantial	ADJ
ihlr-27440	330	94	care	care	NOUN
ihlr-27440	330	95	to	to	ADP
ihlr-27440	330	96	the	the	DET
ihlr-27440	330	97	inpatients	inpatient	NOUN
ihlr-27440	330	98	of	of	ADP
ihlr-27440	330	99	the	the	DET
ihlr-27440	330	100	hospital	hospital	NOUN
ihlr-27440	330	101	.	.	PUNCT
ihlr-27440	331	1	evidence	evidence	NOUN
ihlr-27440	331	2	of	of	ADP
ihlr-27440	331	3	high	high	ADJ
ihlr-27440	331	4	referrals	referral	NOUN
ihlr-27440	331	5	to	to	ADP
ihlr-27440	331	6	the	the	DET
ihlr-27440	331	7	hospital	hospital	NOUN
ihlr-27440	331	8	’s	’s	PART
ihlr-27440	331	9	inpatient	inpatient	PROPN
ihlr-27440	331	10	facility	facility	NOUN
ihlr-27440	331	11	from	from	ADP
ihlr-27440	331	12	services	service	NOUN
ihlr-27440	331	13	rendered	render	VERB
ihlr-27440	331	14	at	at	ADP
ihlr-27440	331	15	the	the	DET
ihlr-27440	331	16	telehealth	telehealth	ADJ
ihlr-27440	331	17	facility	facility	NOUN
ihlr-27440	331	18	may	may	AUX
ihlr-27440	331	19	establish	establish	VERB
ihlr-27440	331	20	a	a	DET
ihlr-27440	331	21	sufficient	sufficient	ADJ
ihlr-27440	331	22	connection	connection	NOUN
ihlr-27440	331	23	to	to	PART
ihlr-27440	331	24	show	show	VERB
ihlr-27440	331	25	a	a	DET
ihlr-27440	331	26	substantial	substantial	ADJ
ihlr-27440	331	27	relationship	relationship	NOUN
ihlr-27440	331	28	,	,	PUNCT
ihlr-27440	331	29	but	but	CCONJ
ihlr-27440	331	30	it	it	PRON
ihlr-27440	331	31	is	be	AUX
ihlr-27440	331	32	unclear	unclear	ADJ
ihlr-27440	331	33	if	if	SCONJ
ihlr-27440	331	34	this	this	PRON
ihlr-27440	331	35	alone	alone	ADV
ihlr-27440	331	36	would	would	AUX
ihlr-27440	331	37	be	be	AUX
ihlr-27440	331	38	enough	enough	ADJ
ihlr-27440	331	39	.	.	PUNCT
ihlr-27440	332	1	while	while	SCONJ
ihlr-27440	332	2	such	such	ADJ
ihlr-27440	332	3	evidence	evidence	NOUN
ihlr-27440	332	4	was	be	AUX
ihlr-27440	332	5	present	present	ADJ
ihlr-27440	332	6	in	in	ADP
ihlr-27440	332	7	st	st	PROPN
ihlr-27440	332	8	.	.	PROPN
ihlr-27440	332	9	margaret	margaret	PROPN
ihlr-27440	332	10	mercy	mercy	PROPN
ihlr-27440	332	11	healthcare	healthcare	PROPN
ihlr-27440	332	12	centers	center	NOUN
ihlr-27440	332	13	,	,	PUNCT
ihlr-27440	332	14	the	the	DET
ihlr-27440	332	15	106	106	NUM
ihlr-27440	332	16	.	.	PUNCT
ihlr-27440	333	1	indianapolis	indianapolis	PROPN
ihlr-27440	333	2	osteopathic	osteopathic	PROPN
ihlr-27440	333	3	hosp	hosp	PROPN
ihlr-27440	333	4	.	.	PUNCT
ihlr-27440	333	5	,	,	PUNCT
ihlr-27440	333	6	inc	inc	PROPN
ihlr-27440	333	7	v.	v.	ADP
ihlr-27440	333	8	dep’t	dep’t	PROPN
ihlr-27440	333	9	of	of	ADP
ihlr-27440	333	10	local	local	ADJ
ihlr-27440	333	11	gov’t	gov’t	NUM
ihlr-27440	333	12	fin	fin	NOUN
ihlr-27440	333	13	.	.	PUNCT
ihlr-27440	333	14	,	,	PUNCT
ihlr-27440	333	15	818	818	NUM
ihlr-27440	333	16	n.e.2d	n.e.2d	NOUN
ihlr-27440	333	17	1009	1009	NUM
ihlr-27440	333	18	,	,	PUNCT
ihlr-27440	333	19	101819	101819	NUM
ihlr-27440	333	20	(	(	PUNCT
ihlr-27440	333	21	ind	ind	NOUN
ihlr-27440	333	22	.	.	PUNCT
ihlr-27440	334	1	t.c	t.c	PROPN
ihlr-27440	334	2	.	.	PROPN
ihlr-27440	334	3	2004	2004	NUM
ihlr-27440	334	4	)	)	PUNCT
ihlr-27440	334	5	.	.	PUNCT
ihlr-27440	335	1	107	107	NUM
ihlr-27440	335	2	.	.	PUNCT
ihlr-27440	335	3	methodist	methodist	PROPN
ihlr-27440	335	4	hosps	hosps	PROPN
ihlr-27440	335	5	.	.	PUNCT
ihlr-27440	335	6	,	,	PUNCT
ihlr-27440	335	7	inc	inc	PROPN
ihlr-27440	335	8	.	.	PROPN
ihlr-27440	335	9	v.	v.	PROPN
ihlr-27440	335	10	lake	lake	PROPN
ihlr-27440	335	11	cty	cty	PROPN
ihlr-27440	335	12	.	.	PUNCT
ihlr-27440	336	1	prop	prop	PROPN
ihlr-27440	336	2	.	.	PUNCT
ihlr-27440	337	1	tax	tax	NOUN
ihlr-27440	337	2	assessment	assessment	NOUN
ihlr-27440	337	3	bd	bd	PROPN
ihlr-27440	337	4	.	.	PROPN
ihlr-27440	337	5	app	app	PROPN
ihlr-27440	337	6	.	.	PROPN
ihlr-27440	337	7	,	,	PUNCT
ihlr-27440	337	8	862	862	NUM
ihlr-27440	337	9	n.e.2d	n.e.2d	NOUN
ihlr-27440	337	10	335	335	NUM
ihlr-27440	337	11	,	,	PUNCT
ihlr-27440	337	12	336	336	NUM
ihlr-27440	337	13	(	(	PUNCT
ihlr-27440	337	14	ind	ind	NOUN
ihlr-27440	337	15	.	.	PUNCT
ihlr-27440	338	1	t.c	t.c	PROPN
ihlr-27440	338	2	.	.	PROPN
ihlr-27440	338	3	2007	2007	NUM
ihlr-27440	338	4	)	)	PUNCT
ihlr-27440	338	5	.	.	PUNCT
ihlr-27440	339	1	108	108	NUM
ihlr-27440	339	2	.	.	PUNCT
ihlr-27440	339	3	st	st	PROPN
ihlr-27440	339	4	.	.	PROPN
ihlr-27440	339	5	mary	mary	PROPN
ihlr-27440	339	6	’s	’s	PROPN
ihlr-27440	339	7	v.	v.	PROPN
ihlr-27440	339	8	warrick	warrick	PROPN
ihlr-27440	339	9	cnty	cnty	PROPN
ihlr-27440	339	10	.	.	PUNCT
ihlr-27440	340	1	assessor	assessor	NOUN
ihlr-27440	340	2	,	,	PUNCT
ihlr-27440	340	3	pet	pet	NOUN
ihlr-27440	340	4	.	.	PUNCT
ihlr-27440	341	1	87	87	NUM
ihlr-27440	341	2	-	-	PUNCT
ihlr-27440	341	3	019	019	NUM
ihlr-27440	341	4	-	-	PUNCT
ihlr-27440	341	5	15	15	NUM
ihlr-27440	341	6	-	-	PUNCT
ihlr-27440	341	7	2	2	NUM
ihlr-27440	341	8	-	-	PUNCT
ihlr-27440	341	9	8	8	NUM
ihlr-27440	341	10	-	-	PUNCT
ihlr-27440	341	11	01458	01458	NUM
ihlr-27440	341	12	-	-	SYM
ihlr-27440	341	13	15	15	NUM
ihlr-27440	341	14	,	,	PUNCT
ihlr-27440	341	15	at	at	ADP
ihlr-27440	341	16	30	30	NUM
ihlr-27440	341	17	(	(	PUNCT
ihlr-27440	341	18	ind	ind	NOUN
ihlr-27440	341	19	.	.	PUNCT
ihlr-27440	342	1	tax	tax	PROPN
ihlr-27440	342	2	rev	rev	PROPN
ihlr-27440	342	3	.	.	PROPN
ihlr-27440	343	1	bd	bd	PROPN
ihlr-27440	343	2	.	.	PROPN
ihlr-27440	343	3	,	,	PUNCT
ihlr-27440	343	4	feb	feb	PROPN
ihlr-27440	343	5	.	.	PROPN
ihlr-27440	343	6	23	23	NUM
ihlr-27440	343	7	,	,	PUNCT
ihlr-27440	343	8	2018	2018	NUM
ihlr-27440	343	9	)	)	PUNCT
ihlr-27440	343	10	(	(	PUNCT
ihlr-27440	343	11	aff’d	aff’d	PROPN
ihlr-27440	343	12	st	st	PROPN
ihlr-27440	343	13	.	.	PROPN
ihlr-27440	343	14	mary	mary	PROPN
ihlr-27440	343	15	’s	’s	PART
ihlr-27440	343	16	bldg	bldg	PROPN
ihlr-27440	343	17	.	.	PUNCT
ihlr-27440	343	18	corp	corp	PROPN
ihlr-27440	343	19	.	.	PROPN
ihlr-27440	344	1	v.	v.	PROPN
ihlr-27440	344	2	redman	redman	PROPN
ihlr-27440	344	3	,	,	PUNCT
ihlr-27440	344	4	135	135	NUM
ihlr-27440	344	5	n.e.3d	n.e.3d	NUM
ihlr-27440	344	6	681	681	NUM
ihlr-27440	344	7	(	(	PUNCT
ihlr-27440	344	8	ind	ind	NOUN
ihlr-27440	344	9	.	.	PUNCT
ihlr-27440	345	1	t.c	t.c	PROPN
ihlr-27440	345	2	.	.	PROPN
ihlr-27440	345	3	2019	2019	NUM
ihlr-27440	345	4	)	)	PUNCT
ihlr-27440	345	5	)	)	PUNCT
ihlr-27440	345	6	.	.	PUNCT
ihlr-27440	346	1	109	109	NUM
ihlr-27440	346	2	.	.	PUNCT
ihlr-27440	346	3	see	see	VERB
ihlr-27440	346	4	methodist	methodist	PROPN
ihlr-27440	346	5	hosp	hosp	PROPN
ihlr-27440	346	6	.	.	PUNCT
ihlr-27440	347	1	’s	’s	PROPN
ihlr-27440	347	2	.	.	PUNCT
ihlr-27440	348	1	,	,	PUNCT
ihlr-27440	348	2	inc	inc	PROPN
ihlr-27440	348	3	.	.	PROPN
ihlr-27440	349	1	v.	v.	PROPN
ihlr-27440	349	2	lake	lake	PROPN
ihlr-27440	349	3	cnty	cnty	PROPN
ihlr-27440	349	4	.	.	PUNCT
ihlr-27440	350	1	prop	prop	NOUN
ihlr-27440	350	2	.	.	PUNCT
ihlr-27440	351	1	tax	tax	NOUN
ihlr-27440	351	2	assessment	assessment	NOUN
ihlr-27440	351	3	bd	bd	PROPN
ihlr-27440	351	4	.	.	PROPN
ihlr-27440	351	5	app	app	PROPN
ihlr-27440	351	6	.	.	PROPN
ihlr-27440	351	7	,	,	PUNCT
ihlr-27440	351	8	862	862	NUM
ihlr-27440	351	9	n.e.2d	n.e.2d	NOUN
ihlr-27440	351	10	335	335	NUM
ihlr-27440	351	11	,	,	PUNCT
ihlr-27440	351	12	340	340	NUM
ihlr-27440	351	13	(	(	PUNCT
ihlr-27440	351	14	ind	ind	NOUN
ihlr-27440	351	15	.	.	PUNCT
ihlr-27440	352	1	t.c	t.c	PROPN
ihlr-27440	352	2	.	.	PROPN
ihlr-27440	352	3	2007	2007	NUM
ihlr-27440	352	4	)	)	PUNCT
ihlr-27440	352	5	(	(	PUNCT
ihlr-27440	352	6	“	"	PUNCT
ihlr-27440	352	7	to	to	ADP
ihlr-27440	352	8	the	the	DET
ihlr-27440	352	9	extent	extent	NOUN
ihlr-27440	352	10	that	that	SCONJ
ihlr-27440	352	11	pca	pca	PROPN
ihlr-27440	352	12	physicians	physician	NOUN
ihlr-27440	352	13	have	have	AUX
ihlr-27440	352	14	provided	provide	VERB
ihlr-27440	352	15	medical	medical	ADJ
ihlr-27440	352	16	care	care	NOUN
ihlr-27440	352	17	to	to	ADP
ihlr-27440	352	18	methodist	methodist	PROPN
ihlr-27440	352	19	’s	’s	PART
ihlr-27440	352	20	inpatients	inpatient	NOUN
ihlr-27440	352	21	,	,	PUNCT
ihlr-27440	352	22	methodist	methodist	PROPN
ihlr-27440	352	23	has	have	AUX
ihlr-27440	352	24	shown	show	VERB
ihlr-27440	352	25	that	that	SCONJ
ihlr-27440	352	26	some	some	DET
ihlr-27440	352	27	relationship	relationship	NOUN
ihlr-27440	352	28	or	or	CCONJ
ihlr-27440	352	29	degree	degree	NOUN
ihlr-27440	352	30	of	of	ADP
ihlr-27440	352	31	support	support	NOUN
ihlr-27440	352	32	exists	exist	VERB
ihlr-27440	352	33	between	between	ADP
ihlr-27440	352	34	the	the	DET
ihlr-27440	352	35	pcas	pcas	NOUN
ihlr-27440	352	36	and	and	CCONJ
ihlr-27440	352	37	methodist	methodist	PROPN
ihlr-27440	352	38	’s	’s	PART
ihlr-27440	352	39	inpatient	inpatient	PROPN
ihlr-27440	352	40	facilities	facility	NOUN
ihlr-27440	352	41	.	.	PUNCT
ihlr-27440	352	42	”	"	PUNCT
ihlr-27440	352	43	)	)	PUNCT
ihlr-27440	352	44	.	.	PUNCT
ihlr-27440	353	1	110	110	NUM
ihlr-27440	353	2	.	.	PUNCT
ihlr-27440	354	1	i	i	PRON
ihlr-27440	354	2	d.	d.	PROPN
ihlr-27440	354	3	(	(	PUNCT
ihlr-27440	354	4	substantial	substantial	ADJ
ihlr-27440	354	5	service	service	NOUN
ihlr-27440	354	6	provided	provide	VERB
ihlr-27440	354	7	to	to	ADP
ihlr-27440	354	8	the	the	DET
ihlr-27440	354	9	general	general	ADJ
ihlr-27440	354	10	public	public	NOUN
ihlr-27440	354	11	does	do	AUX
ihlr-27440	354	12	not	not	PART
ihlr-27440	354	13	show	show	VERB
ihlr-27440	354	14	“	"	PUNCT
ihlr-27440	354	15	that	that	SCONJ
ihlr-27440	354	16	the	the	DET
ihlr-27440	354	17	pcas	pca	NOUN
ihlr-27440	354	18	were	be	AUX
ihlr-27440	354	19	substantially	substantially	ADV
ihlr-27440	354	20	related	relate	VERB
ihlr-27440	354	21	to	to	ADP
ihlr-27440	354	22	or	or	CCONJ
ihlr-27440	354	23	supportive	supportive	ADJ
ihlr-27440	354	24	of	of	ADP
ihlr-27440	354	25	methodist	methodist	PROPN
ihlr-27440	354	26	’s	’s	PART
ihlr-27440	354	27	inpatient	inpatient	PROPN
ihlr-27440	354	28	facilities	facility	NOUN
ihlr-27440	354	29	(	(	PUNCT
ihlr-27440	354	30	i.e.	i.e.	X
ihlr-27440	354	31	,	,	PUNCT
ihlr-27440	354	32	substantially	substantially	ADV
ihlr-27440	354	33	used	use	VERB
ihlr-27440	354	34	to	to	PART
ihlr-27440	354	35	provide	provide	VERB
ihlr-27440	354	36	medical	medical	ADJ
ihlr-27440	354	37	care	care	NOUN
ihlr-27440	354	38	to	to	ADP
ihlr-27440	354	39	methodist	methodist	PROPN
ihlr-27440	354	40	’s	’s	PART
ihlr-27440	354	41	inpatients	inpatient	NOUN
ihlr-27440	354	42	)	)	PUNCT
ihlr-27440	354	43	.	.	PUNCT
ihlr-27440	354	44	”	"	PUNCT
ihlr-27440	354	45	)	)	PUNCT
ihlr-27440	354	46	.	.	PUNCT
ihlr-27440	355	1	400	400	NUM
ihlr-27440	355	2	indiana	indiana	PROPN
ihlr-27440	355	3	health	health	PROPN
ihlr-27440	355	4	law	law	PROPN
ihlr-27440	355	5	review	review	NOUN
ihlr-27440	355	6	[	[	X
ihlr-27440	355	7	vol	vol	NOUN
ihlr-27440	355	8	.	.	PUNCT
ihlr-27440	356	1	20:385	20:385	NUM
ihlr-27440	356	2	evidence	evidence	NOUN
ihlr-27440	356	3	also	also	ADV
ihlr-27440	356	4	showed	show	VERB
ihlr-27440	356	5	that	that	SCONJ
ihlr-27440	356	6	the	the	DET
ihlr-27440	356	7	hospital	hospital	NOUN
ihlr-27440	356	8	relied	rely	VERB
ihlr-27440	356	9	heavily	heavily	ADV
ihlr-27440	356	10	on	on	ADP
ihlr-27440	356	11	these	these	DET
ihlr-27440	356	12	referrals	referral	NOUN
ihlr-27440	356	13	to	to	PART
ihlr-27440	356	14	remain	remain	VERB
ihlr-27440	356	15	financially	financially	ADV
ihlr-27440	356	16	viable.111	viable.111	ADJ
ihlr-27440	356	17	the	the	DET
ihlr-27440	356	18	purpose	purpose	NOUN
ihlr-27440	356	19	of	of	ADP
ihlr-27440	356	20	acquiring	acquire	VERB
ihlr-27440	356	21	those	those	DET
ihlr-27440	356	22	physician	physician	NOUN
ihlr-27440	356	23	practices	practice	NOUN
ihlr-27440	356	24	was	be	AUX
ihlr-27440	356	25	not	not	PART
ihlr-27440	356	26	solely	solely	ADV
ihlr-27440	356	27	based	base	VERB
ihlr-27440	356	28	on	on	ADP
ihlr-27440	356	29	the	the	DET
ihlr-27440	356	30	goal	goal	NOUN
ihlr-27440	356	31	of	of	ADP
ihlr-27440	356	32	increasing	increase	VERB
ihlr-27440	356	33	access	access	NOUN
ihlr-27440	356	34	to	to	ADP
ihlr-27440	356	35	care	care	NOUN
ihlr-27440	356	36	,	,	PUNCT
ihlr-27440	356	37	but	but	CCONJ
ihlr-27440	356	38	to	to	PART
ihlr-27440	356	39	increase	increase	VERB
ihlr-27440	356	40	the	the	DET
ihlr-27440	356	41	inpatient	inpatient	NOUN
ihlr-27440	356	42	services	service	NOUN
ihlr-27440	356	43	offered	offer	VERB
ihlr-27440	356	44	by	by	ADP
ihlr-27440	356	45	the	the	DET
ihlr-27440	356	46	hospital	hospital	NOUN
ihlr-27440	356	47	.	.	PUNCT
ihlr-27440	357	1	this	this	PRON
ihlr-27440	357	2	differs	differ	VERB
ihlr-27440	357	3	greatly	greatly	ADV
ihlr-27440	357	4	from	from	ADP
ihlr-27440	357	5	the	the	DET
ihlr-27440	357	6	facts	fact	NOUN
ihlr-27440	357	7	in	in	ADP
ihlr-27440	357	8	st	st	PROPN
ihlr-27440	357	9	.	.	PROPN
ihlr-27440	357	10	mary	mary	PROPN
ihlr-27440	357	11	’s	’s	PROPN
ihlr-27440	357	12	building	building	PROPN
ihlr-27440	357	13	corp	corp	PROPN
ihlr-27440	357	14	.	.	PROPN
ihlr-27440	357	15	,	,	PUNCT
ihlr-27440	357	16	in	in	ADP
ihlr-27440	357	17	which	which	PRON
ihlr-27440	357	18	the	the	DET
ihlr-27440	357	19	hospital	hospital	NOUN
ihlr-27440	357	20	conceded	concede	VERB
ihlr-27440	357	21	that	that	SCONJ
ihlr-27440	357	22	it	it	PRON
ihlr-27440	357	23	would	would	AUX
ihlr-27440	357	24	remain	remain	VERB
ihlr-27440	357	25	viable	viable	ADJ
ihlr-27440	357	26	without	without	ADP
ihlr-27440	357	27	the	the	DET
ihlr-27440	357	28	services	service	NOUN
ihlr-27440	357	29	provided	provide	VERB
ihlr-27440	357	30	at	at	ADP
ihlr-27440	357	31	epworth	epworth	PROPN
ihlr-27440	357	32	crossing	crossing	NOUN
ihlr-27440	357	33	,	,	PUNCT
ihlr-27440	357	34	and	and	CCONJ
ihlr-27440	357	35	the	the	DET
ihlr-27440	357	36	hospital	hospital	NOUN
ihlr-27440	357	37	’s	’s	PART
ihlr-27440	357	38	cfo	cfo	PROPN
ihlr-27440	357	39	testified	testify	VERB
ihlr-27440	357	40	that	that	SCONJ
ihlr-27440	357	41	“	"	PUNCT
ihlr-27440	357	42	the	the	DET
ihlr-27440	357	43	purpose	purpose	NOUN
ihlr-27440	357	44	of	of	ADP
ihlr-27440	357	45	the	the	DET
ihlr-27440	357	46	epworth	epworth	PROPN
ihlr-27440	357	47	crossing	crossing	NOUN
ihlr-27440	357	48	facility	facility	NOUN
ihlr-27440	357	49	was	be	AUX
ihlr-27440	357	50	generally	generally	ADV
ihlr-27440	357	51	to	to	PART
ihlr-27440	357	52	provide	provide	VERB
ihlr-27440	357	53	additional	additional	ADJ
ihlr-27440	357	54	access	access	NOUN
ihlr-27440	357	55	for	for	SCONJ
ihlr-27440	357	56	people	people	NOUN
ihlr-27440	357	57	to	to	PART
ihlr-27440	357	58	reach	reach	VERB
ihlr-27440	357	59	st	st	PROPN
ihlr-27440	357	60	.	.	PROPN
ihlr-27440	357	61	mary	mary	PROPN
ihlr-27440	357	62	’s	’s	PART
ihlr-27440	357	63	health	health	NOUN
ihlr-27440	357	64	services	service	NOUN
ihlr-27440	357	65	.	.	PUNCT
ihlr-27440	358	1	”112	”112	PROPN
ihlr-27440	358	2	a	a	DET
ihlr-27440	358	3	consistent	consistent	ADJ
ihlr-27440	358	4	theme	theme	NOUN
ihlr-27440	358	5	in	in	ADP
ihlr-27440	358	6	each	each	DET
ihlr-27440	358	7	case	case	NOUN
ihlr-27440	358	8	outlined	outline	VERB
ihlr-27440	358	9	above	above	ADV
ihlr-27440	358	10	is	be	AUX
ihlr-27440	358	11	the	the	DET
ihlr-27440	358	12	principal	principal	NOUN
ihlr-27440	358	13	that	that	PRON
ihlr-27440	358	14	mere	mere	ADJ
ihlr-27440	358	15	ownership	ownership	NOUN
ihlr-27440	358	16	and	and	CCONJ
ihlr-27440	358	17	administrative	administrative	ADJ
ihlr-27440	358	18	involvement	involvement	NOUN
ihlr-27440	358	19	by	by	ADP
ihlr-27440	358	20	an	an	DET
ihlr-27440	358	21	exempt	exempt	ADJ
ihlr-27440	358	22	hospital	hospital	NOUN
ihlr-27440	358	23	in	in	ADP
ihlr-27440	358	24	the	the	DET
ihlr-27440	358	25	operations	operation	NOUN
ihlr-27440	358	26	of	of	ADP
ihlr-27440	358	27	a	a	DET
ihlr-27440	358	28	facility	facility	NOUN
ihlr-27440	358	29	classified	classify	VERB
ihlr-27440	358	30	as	as	ADP
ihlr-27440	358	31	other	other	ADJ
ihlr-27440	358	32	property	property	NOUN
ihlr-27440	358	33	–	–	PUNCT
ihlr-27440	358	34	including	include	VERB
ihlr-27440	358	35	employing	employ	VERB
ihlr-27440	358	36	the	the	DET
ihlr-27440	358	37	physicians	physician	NOUN
ihlr-27440	358	38	and	and	CCONJ
ihlr-27440	358	39	staff	staff	NOUN
ihlr-27440	358	40	that	that	PRON
ihlr-27440	358	41	run	run	VERB
ihlr-27440	358	42	the	the	DET
ihlr-27440	358	43	facility	facility	NOUN
ihlr-27440	358	44	–	–	PUNCT
ihlr-27440	358	45	is	be	AUX
ihlr-27440	358	46	insufficient	insufficient	ADJ
ihlr-27440	358	47	to	to	PART
ihlr-27440	358	48	show	show	VERB
ihlr-27440	358	49	a	a	DET
ihlr-27440	358	50	substantial	substantial	ADJ
ihlr-27440	358	51	relationship	relationship	NOUN
ihlr-27440	358	52	to	to	ADP
ihlr-27440	358	53	the	the	DET
ihlr-27440	358	54	inpatient	inpatient	NOUN
ihlr-27440	358	55	facilities	facility	NOUN
ihlr-27440	358	56	of	of	ADP
ihlr-27440	358	57	the	the	DET
ihlr-27440	358	58	hospital	hospital	NOUN
ihlr-27440	358	59	.	.	PUNCT
ihlr-27440	359	1	secondarily	secondarily	ADV
ihlr-27440	359	2	,	,	PUNCT
ihlr-27440	359	3	claiming	claim	VERB
ihlr-27440	359	4	that	that	SCONJ
ihlr-27440	359	5	the	the	DET
ihlr-27440	359	6	hospital	hospital	NOUN
ihlr-27440	359	7	and	and	CCONJ
ihlr-27440	359	8	the	the	DET
ihlr-27440	359	9	facility	facility	NOUN
ihlr-27440	359	10	are	be	AUX
ihlr-27440	359	11	sufficiently	sufficiently	ADV
ihlr-27440	359	12	related	relate	VERB
ihlr-27440	359	13	through	through	ADP
ihlr-27440	359	14	the	the	DET
ihlr-27440	359	15	facility	facility	NOUN
ihlr-27440	359	16	being	be	AUX
ihlr-27440	359	17	operated	operate	VERB
ihlr-27440	359	18	to	to	PART
ihlr-27440	359	19	further	further	VERB
ihlr-27440	359	20	the	the	DET
ihlr-27440	359	21	hospital	hospital	NOUN
ihlr-27440	359	22	’s	’s	PART
ihlr-27440	359	23	overall	overall	ADJ
ihlr-27440	359	24	mission	mission	NOUN
ihlr-27440	359	25	is	be	AUX
ihlr-27440	359	26	,	,	PUNCT
ihlr-27440	359	27	alone	alone	ADV
ihlr-27440	359	28	,	,	PUNCT
ihlr-27440	359	29	insufficient	insufficient	ADJ
ihlr-27440	359	30	.	.	PUNCT
ihlr-27440	360	1	specific	specific	ADJ
ihlr-27440	360	2	evidence	evidence	NOUN
ihlr-27440	360	3	of	of	ADP
ihlr-27440	360	4	how	how	SCONJ
ihlr-27440	360	5	the	the	DET
ihlr-27440	360	6	facility	facility	NOUN
ihlr-27440	360	7	’s	’s	PART
ihlr-27440	360	8	operations	operation	NOUN
ihlr-27440	360	9	relate	relate	VERB
ihlr-27440	360	10	,	,	PUNCT
ihlr-27440	360	11	aid	aid	NOUN
ihlr-27440	360	12	,	,	PUNCT
ihlr-27440	360	13	support	support	NOUN
ihlr-27440	360	14	,	,	PUNCT
ihlr-27440	360	15	or	or	CCONJ
ihlr-27440	360	16	promote	promote	VERB
ihlr-27440	360	17	the	the	DET
ihlr-27440	360	18	inpatient	inpatient	NOUN
ihlr-27440	360	19	facility	facility	NOUN
ihlr-27440	360	20	of	of	ADP
ihlr-27440	360	21	the	the	DET
ihlr-27440	360	22	hospital	hospital	NOUN
ihlr-27440	360	23	is	be	AUX
ihlr-27440	360	24	needed	need	VERB
ihlr-27440	360	25	to	to	PART
ihlr-27440	360	26	satisfy	satisfy	VERB
ihlr-27440	360	27	the	the	DET
ihlr-27440	360	28	requirement	requirement	NOUN
ihlr-27440	360	29	under	under	ADP
ihlr-27440	360	30	section	section	NOUN
ihlr-27440	360	31	16(h	16(h	NUM
ihlr-27440	360	32	)	)	PUNCT
ihlr-27440	360	33	.	.	PUNCT
ihlr-27440	361	1	however	however	ADV
ihlr-27440	361	2	,	,	PUNCT
ihlr-27440	361	3	what	what	DET
ihlr-27440	361	4	evidence	evidence	NOUN
ihlr-27440	361	5	is	be	AUX
ihlr-27440	361	6	needed	need	VERB
ihlr-27440	361	7	is	be	AUX
ihlr-27440	361	8	not	not	PART
ihlr-27440	361	9	entirely	entirely	ADV
ihlr-27440	361	10	clear	clear	ADJ
ihlr-27440	361	11	.	.	PUNCT
ihlr-27440	362	1	it	it	PRON
ihlr-27440	362	2	largely	largely	ADV
ihlr-27440	362	3	depends	depend	VERB
ihlr-27440	362	4	on	on	ADP
ihlr-27440	362	5	what	what	PRON
ihlr-27440	362	6	services	service	NOUN
ihlr-27440	362	7	are	be	AUX
ihlr-27440	362	8	being	be	AUX
ihlr-27440	362	9	provided	provide	VERB
ihlr-27440	362	10	at	at	ADP
ihlr-27440	362	11	the	the	DET
ihlr-27440	362	12	telehealth	telehealth	ADJ
ihlr-27440	362	13	facility	facility	NOUN
ihlr-27440	362	14	and	and	CCONJ
ihlr-27440	362	15	if	if	SCONJ
ihlr-27440	362	16	those	those	DET
ihlr-27440	362	17	same	same	ADJ
ihlr-27440	362	18	services	service	NOUN
ihlr-27440	362	19	are	be	AUX
ihlr-27440	362	20	also	also	ADV
ihlr-27440	362	21	provided	provide	VERB
ihlr-27440	362	22	to	to	ADP
ihlr-27440	362	23	the	the	DET
ihlr-27440	362	24	inpatients	inpatient	NOUN
ihlr-27440	362	25	of	of	ADP
ihlr-27440	362	26	the	the	DET
ihlr-27440	362	27	hospital	hospital	NOUN
ihlr-27440	362	28	.	.	PUNCT
ihlr-27440	363	1	thirdly	thirdly	ADV
ihlr-27440	363	2	,	,	PUNCT
ihlr-27440	363	3	whether	whether	SCONJ
ihlr-27440	363	4	the	the	DET
ihlr-27440	363	5	facility	facility	NOUN
ihlr-27440	363	6	is	be	AUX
ihlr-27440	363	7	referring	refer	VERB
ihlr-27440	363	8	a	a	DET
ihlr-27440	363	9	high	high	ADJ
ihlr-27440	363	10	volume	volume	NOUN
ihlr-27440	363	11	of	of	ADP
ihlr-27440	363	12	individuals	individual	NOUN
ihlr-27440	363	13	to	to	ADP
ihlr-27440	363	14	the	the	DET
ihlr-27440	363	15	hospital	hospital	NOUN
ihlr-27440	363	16	’s	’s	PART
ihlr-27440	363	17	inpatient	inpatient	PROPN
ihlr-27440	363	18	facility	facility	NOUN
ihlr-27440	363	19	and	and	CCONJ
ihlr-27440	363	20	whether	whether	SCONJ
ihlr-27440	363	21	the	the	DET
ihlr-27440	363	22	hospital	hospital	NOUN
ihlr-27440	363	23	is	be	AUX
ihlr-27440	363	24	relying	rely	VERB
ihlr-27440	363	25	on	on	ADP
ihlr-27440	363	26	those	those	DET
ihlr-27440	363	27	referrals	referral	NOUN
ihlr-27440	363	28	to	to	PART
ihlr-27440	363	29	remain	remain	VERB
ihlr-27440	363	30	financially	financially	ADV
ihlr-27440	363	31	viable	viable	ADJ
ihlr-27440	363	32	also	also	ADV
ihlr-27440	363	33	appear	appear	VERB
ihlr-27440	363	34	to	to	PART
ihlr-27440	363	35	be	be	AUX
ihlr-27440	363	36	of	of	ADP
ihlr-27440	363	37	great	great	ADJ
ihlr-27440	363	38	importance	importance	NOUN
ihlr-27440	363	39	.	.	PUNCT
ihlr-27440	364	1	therefore	therefore	ADV
ihlr-27440	364	2	,	,	PUNCT
ihlr-27440	364	3	while	while	SCONJ
ihlr-27440	364	4	limited	limit	VERB
ihlr-27440	364	5	to	to	ADP
ihlr-27440	364	6	the	the	DET
ihlr-27440	364	7	scope	scope	NOUN
ihlr-27440	364	8	contemplated	contemplate	VERB
ihlr-27440	364	9	by	by	ADP
ihlr-27440	364	10	this	this	DET
ihlr-27440	364	11	note	note	NOUN
ihlr-27440	364	12	,	,	PUNCT
ihlr-27440	364	13	it	it	PRON
ihlr-27440	364	14	is	be	AUX
ihlr-27440	364	15	at	at	ADP
ihlr-27440	364	16	best	well	ADV
ihlr-27440	364	17	unclear	unclear	ADJ
ihlr-27440	364	18	whether	whether	SCONJ
ihlr-27440	364	19	the	the	DET
ihlr-27440	364	20	exempt	exempt	ADJ
ihlr-27440	364	21	hospital	hospital	NOUN
ihlr-27440	364	22	would	would	AUX
ihlr-27440	364	23	be	be	AUX
ihlr-27440	364	24	able	able	ADJ
ihlr-27440	364	25	to	to	PART
ihlr-27440	364	26	demonstrate	demonstrate	VERB
ihlr-27440	364	27	,	,	PUNCT
ihlr-27440	364	28	with	with	ADP
ihlr-27440	364	29	sufficient	sufficient	ADJ
ihlr-27440	364	30	evidence	evidence	NOUN
ihlr-27440	364	31	,	,	PUNCT
ihlr-27440	364	32	that	that	SCONJ
ihlr-27440	364	33	the	the	DET
ihlr-27440	364	34	telehealth	telehealth	ADJ
ihlr-27440	364	35	facility	facility	NOUN
ihlr-27440	364	36	is	be	AUX
ihlr-27440	364	37	substantially	substantially	ADV
ihlr-27440	364	38	related	relate	VERB
ihlr-27440	364	39	to	to	ADP
ihlr-27440	364	40	or	or	CCONJ
ihlr-27440	364	41	supportive	supportive	ADJ
ihlr-27440	364	42	of	of	ADP
ihlr-27440	364	43	its	its	PRON
ihlr-27440	364	44	inpatient	inpatient	NOUN
ihlr-27440	364	45	facilities	facility	NOUN
ihlr-27440	364	46	.	.	PUNCT
ihlr-27440	365	1	d.	d.	PROPN
ihlr-27440	365	2	statutory	statutory	ADJ
ihlr-27440	365	3	exceptions	exception	NOUN
ihlr-27440	365	4	under	under	ADP
ihlr-27440	365	5	indiana	indiana	PROPN
ihlr-27440	365	6	code	code	PROPN
ihlr-27440	365	7	§	§	PROPN
ihlr-27440	365	8	6	6	NUM
ihlr-27440	365	9	-	-	SYM
ihlr-27440	365	10	1.1	1.1	NUM
ihlr-27440	365	11	-	-	PUNCT
ihlr-27440	365	12	10	10	NUM
ihlr-27440	365	13	-	-	PUNCT
ihlr-27440	365	14	16(h	16(h	NUM
ihlr-27440	365	15	)	)	PUNCT
ihlr-27440	365	16	indiana	indiana	PROPN
ihlr-27440	365	17	code	code	PROPN
ihlr-27440	365	18	section	section	NOUN
ihlr-27440	365	19	6	6	NUM
ihlr-27440	365	20	-	-	SYM
ihlr-27440	365	21	1.1	1.1	NUM
ihlr-27440	365	22	-	-	PUNCT
ihlr-27440	365	23	10	10	NUM
ihlr-27440	365	24	-	-	NUM
ihlr-27440	365	25	16(h	16(h	NUM
ihlr-27440	365	26	)	)	PUNCT
ihlr-27440	365	27	provides	provide	VERB
ihlr-27440	365	28	two	two	NUM
ihlr-27440	365	29	exceptions	exception	NOUN
ihlr-27440	365	30	for	for	ADP
ihlr-27440	365	31	other	other	ADJ
ihlr-27440	365	32	property	property	NOUN
ihlr-27440	365	33	which	which	PRON
ihlr-27440	365	34	is	be	AUX
ihlr-27440	365	35	not	not	PART
ihlr-27440	365	36	“	"	PUNCT
ihlr-27440	365	37	substantially	substantially	ADV
ihlr-27440	365	38	related	relate	VERB
ihlr-27440	365	39	to	to	ADP
ihlr-27440	365	40	or	or	CCONJ
ihlr-27440	365	41	supportive	supportive	ADJ
ihlr-27440	365	42	of	of	ADP
ihlr-27440	365	43	”	"	PUNCT
ihlr-27440	365	44	the	the	DET
ihlr-27440	365	45	exempted	exempt	VERB
ihlr-27440	365	46	hospitals	hospital	NOUN
ihlr-27440	365	47	inpatient	inpatient	PROPN
ihlr-27440	365	48	facility.113	facility.113	PROPN
ihlr-27440	365	49	under	under	ADP
ihlr-27440	365	50	subsection	subsection	NOUN
ihlr-27440	365	51	(	(	PUNCT
ihlr-27440	365	52	h)(1	h)(1	PROPN
ihlr-27440	365	53	)	)	PUNCT
ihlr-27440	365	54	,	,	PUNCT
ihlr-27440	365	55	an	an	DET
ihlr-27440	365	56	exemption	exemption	NOUN
ihlr-27440	365	57	may	may	AUX
ihlr-27440	365	58	be	be	AUX
ihlr-27440	365	59	granted	grant	VERB
ihlr-27440	365	60	if	if	SCONJ
ihlr-27440	365	61	the	the	DET
ihlr-27440	365	62	additional	additional	ADJ
ihlr-27440	365	63	property	property	NOUN
ihlr-27440	365	64	is	be	AUX
ihlr-27440	365	65	found	find	VERB
ihlr-27440	365	66	to	to	PART
ihlr-27440	365	67	support	support	VERB
ihlr-27440	365	68	the	the	DET
ihlr-27440	365	69	provision	provision	NOUN
ihlr-27440	365	70	of	of	ADP
ihlr-27440	365	71	charity	charity	NOUN
ihlr-27440	365	72	care	care	NOUN
ihlr-27440	365	73	,	,	PUNCT
ihlr-27440	365	74	as	as	SCONJ
ihlr-27440	365	75	defined	define	VERB
ihlr-27440	365	76	by	by	ADP
ihlr-27440	365	77	indiana	indiana	PROPN
ihlr-27440	365	78	code	code	PROPN
ihlr-27440	365	79	section	section	PROPN
ihlr-27440	365	80	16	16	NUM
ihlr-27440	365	81	-	-	SYM
ihlr-27440	365	82	18	18	NUM
ihlr-27440	365	83	-	-	PUNCT
ihlr-27440	365	84	2	2	NUM
ihlr-27440	365	85	-	-	PUNCT
ihlr-27440	365	86	52.5.114	52.5.114	NOUN
ihlr-27440	365	87	this	this	DET
ihlr-27440	365	88	exception	exception	NOUN
ihlr-27440	365	89	requires	require	VERB
ihlr-27440	365	90	“	"	PUNCT
ihlr-27440	365	91	the	the	DET
ihlr-27440	365	92	unreimbursed	unreimbursed	ADJ
ihlr-27440	365	93	cost	cost	NOUN
ihlr-27440	365	94	to	to	ADP
ihlr-27440	365	95	a	a	DET
ihlr-27440	365	96	hospital	hospital	NOUN
ihlr-27440	365	97	of	of	ADP
ihlr-27440	365	98	providing	providing	NOUN
ihlr-27440	365	99	,	,	PUNCT
ihlr-27440	365	100	funding	funding	NOUN
ihlr-27440	365	101	,	,	PUNCT
ihlr-27440	365	102	or	or	CCONJ
ihlr-27440	365	103	otherwise	otherwise	ADV
ihlr-27440	365	104	financially	financially	ADV
ihlr-27440	365	105	supporting	support	VERB
ihlr-27440	365	106	health	health	NOUN
ihlr-27440	365	107	care	care	NOUN
ihlr-27440	365	108	services	services	PROPN
ihlr-27440	365	109	”	"	PUNCT
ihlr-27440	365	110	be	be	AUX
ihlr-27440	365	111	provided	provide	VERB
ihlr-27440	365	112	to	to	ADP
ihlr-27440	365	113	:	:	PUNCT
ihlr-27440	365	114	“	"	PUNCT
ihlr-27440	365	115	(	(	PUNCT
ihlr-27440	365	116	1	1	X
ihlr-27440	365	117	)	)	PUNCT
ihlr-27440	365	118	a	a	DET
ihlr-27440	365	119	person	person	NOUN
ihlr-27440	365	120	classified	classify	VERB
ihlr-27440	365	121	by	by	ADP
ihlr-27440	365	122	the	the	DET
ihlr-27440	365	123	hospital	hospital	NOUN
ihlr-27440	365	124	as	as	ADP
ihlr-27440	365	125	financially	financially	ADV
ihlr-27440	365	126	indigent	indigent	ADJ
ihlr-27440	365	127	or	or	CCONJ
ihlr-27440	365	128	medically	medically	ADV
ihlr-27440	365	129	indigent	indigent	ADJ
ihlr-27440	365	130	on	on	ADP
ihlr-27440	365	131	an	an	DET
ihlr-27440	365	132	inpatient	inpatient	NOUN
ihlr-27440	365	133	or	or	CCONJ
ihlr-27440	365	134	outpatient	outpatient	NOUN
ihlr-27440	365	135	111	111	NUM
ihlr-27440	365	136	.	.	PUNCT
ihlr-27440	365	137	st	st	PROPN
ihlr-27440	365	138	.	.	PROPN
ihlr-27440	365	139	margaret	margaret	PROPN
ihlr-27440	365	140	mercy	mercy	PROPN
ihlr-27440	365	141	healthcare	healthcare	PROPN
ihlr-27440	365	142	ctr	ctr	PROPN
ihlr-27440	365	143	.	.	PROPN
ihlr-27440	365	144	,	,	PUNCT
ihlr-27440	365	145	inc	inc	PROPN
ihlr-27440	365	146	.	.	PROPN
ihlr-27440	365	147	v.	v.	PROPN
ihlr-27440	365	148	lake	lake	PROPN
ihlr-27440	365	149	cnty	cnty	PROPN
ihlr-27440	365	150	.	.	PUNCT
ihlr-27440	366	1	prop	prop	NOUN
ihlr-27440	366	2	.	.	PUNCT
ihlr-27440	367	1	tax	tax	NOUN
ihlr-27440	367	2	assessment	assessment	NOUN
ihlr-27440	367	3	bd	bd	PROPN
ihlr-27440	367	4	.	.	PROPN
ihlr-27440	367	5	app	app	PROPN
ihlr-27440	367	6	.	.	PROPN
ihlr-27440	367	7	,	,	PUNCT
ihlr-27440	367	8	pet	pet	NOUN
ihlr-27440	367	9	.	.	PUNCT
ihlr-27440	368	1	45	45	NUM
ihlr-27440	368	2	-	-	PUNCT
ihlr-27440	368	3	023	023	NUM
ihlr-27440	368	4	-	-	PUNCT
ihlr-27440	368	5	00	00	NUM
ihlr-27440	368	6	-	-	PUNCT
ihlr-27440	368	7	2	2	NUM
ihlr-27440	368	8	-	-	PUNCT
ihlr-27440	368	9	8	8	NUM
ihlr-27440	368	10	-	-	PUNCT
ihlr-27440	368	11	00010	00010	NUM
ihlr-27440	368	12	,	,	PUNCT
ihlr-27440	368	13	at	at	ADP
ihlr-27440	368	14	16	16	NUM
ihlr-27440	368	15	(	(	PUNCT
ihlr-27440	368	16	ind	ind	PROPN
ihlr-27440	368	17	.	.	PUNCT
ihlr-27440	369	1	tax	tax	PROPN
ihlr-27440	369	2	rev	rev	PROPN
ihlr-27440	369	3	.	.	PROPN
ihlr-27440	370	1	bd	bd	PROPN
ihlr-27440	370	2	.	.	PROPN
ihlr-27440	370	3	,	,	PUNCT
ihlr-27440	370	4	july	july	PROPN
ihlr-27440	370	5	8	8	NUM
ihlr-27440	370	6	,	,	PUNCT
ihlr-27440	370	7	2008	2008	NUM
ihlr-27440	370	8	)	)	PUNCT
ihlr-27440	370	9	.	.	PUNCT
ihlr-27440	371	1	112	112	NUM
ihlr-27440	371	2	.	.	PUNCT
ihlr-27440	371	3	st	st	PROPN
ihlr-27440	371	4	.	.	PROPN
ihlr-27440	371	5	mary	mary	PROPN
ihlr-27440	371	6	’s	’s	PROPN
ihlr-27440	371	7	v.	v.	PROPN
ihlr-27440	371	8	warrick	warrick	PROPN
ihlr-27440	371	9	cnty	cnty	PROPN
ihlr-27440	371	10	.	.	PUNCT
ihlr-27440	372	1	assessor	assessor	NOUN
ihlr-27440	372	2	,	,	PUNCT
ihlr-27440	372	3	pet	pet	NOUN
ihlr-27440	372	4	.	.	PUNCT
ihlr-27440	373	1	87	87	NUM
ihlr-27440	373	2	-	-	PUNCT
ihlr-27440	373	3	019	019	NUM
ihlr-27440	373	4	-	-	PUNCT
ihlr-27440	373	5	15	15	NUM
ihlr-27440	373	6	-	-	PUNCT
ihlr-27440	373	7	2	2	NUM
ihlr-27440	373	8	-	-	PUNCT
ihlr-27440	373	9	8	8	NUM
ihlr-27440	373	10	-	-	PUNCT
ihlr-27440	373	11	01458	01458	NUM
ihlr-27440	373	12	-	-	SYM
ihlr-27440	373	13	15	15	NUM
ihlr-27440	373	14	,	,	PUNCT
ihlr-27440	373	15	at	at	ADP
ihlr-27440	373	16	12	12	NUM
ihlr-27440	373	17	n.11	n.11	PROPN
ihlr-27440	373	18	(	(	PUNCT
ihlr-27440	373	19	ind	ind	PROPN
ihlr-27440	373	20	.	.	PUNCT
ihlr-27440	374	1	tax	tax	PROPN
ihlr-27440	374	2	rev	rev	PROPN
ihlr-27440	374	3	.	.	PROPN
ihlr-27440	375	1	bd	bd	PROPN
ihlr-27440	375	2	.	.	PROPN
ihlr-27440	375	3	,	,	PUNCT
ihlr-27440	375	4	feb	feb	PROPN
ihlr-27440	375	5	.	.	PROPN
ihlr-27440	375	6	23	23	NUM
ihlr-27440	375	7	,	,	PUNCT
ihlr-27440	375	8	2018	2018	NUM
ihlr-27440	375	9	)	)	PUNCT
ihlr-27440	375	10	(	(	PUNCT
ihlr-27440	375	11	aff’d	aff’d	PROPN
ihlr-27440	375	12	st	st	PROPN
ihlr-27440	375	13	.	.	PROPN
ihlr-27440	375	14	mary	mary	PROPN
ihlr-27440	375	15	’s	’s	PART
ihlr-27440	375	16	bldg	bldg	PROPN
ihlr-27440	375	17	.	.	PUNCT
ihlr-27440	375	18	corp	corp	PROPN
ihlr-27440	375	19	.	.	PROPN
ihlr-27440	376	1	v.	v.	PROPN
ihlr-27440	376	2	redman	redman	PROPN
ihlr-27440	376	3	,	,	PUNCT
ihlr-27440	376	4	135	135	NUM
ihlr-27440	376	5	n.e.3d	n.e.3d	NUM
ihlr-27440	376	6	681	681	NUM
ihlr-27440	376	7	(	(	PUNCT
ihlr-27440	376	8	ind	ind	NOUN
ihlr-27440	376	9	.	.	PUNCT
ihlr-27440	377	1	t.c	t.c	PROPN
ihlr-27440	377	2	.	.	PROPN
ihlr-27440	377	3	2019	2019	NUM
ihlr-27440	377	4	)	)	PUNCT
ihlr-27440	377	5	)	)	PUNCT
ihlr-27440	377	6	.	.	PUNCT
ihlr-27440	378	1	113	113	NUM
ihlr-27440	378	2	.	.	PUNCT
ihlr-27440	379	1	ind	ind	PROPN
ihlr-27440	379	2	.	.	PUNCT
ihlr-27440	380	1	code	code	PROPN
ihlr-27440	380	2	§	§	PROPN
ihlr-27440	380	3	6	6	NUM
ihlr-27440	380	4	-	-	SYM
ihlr-27440	380	5	1.1	1.1	NUM
ihlr-27440	380	6	-	-	PUNCT
ihlr-27440	380	7	10	10	NUM
ihlr-27440	380	8	-	-	NUM
ihlr-27440	380	9	16(h	16(h	NUM
ihlr-27440	380	10	)	)	PUNCT
ihlr-27440	380	11	(	(	PUNCT
ihlr-27440	380	12	2018	2018	NUM
ihlr-27440	380	13	)	)	PUNCT
ihlr-27440	380	14	.	.	PUNCT
ihlr-27440	381	1	114	114	NUM
ihlr-27440	381	2	.	.	PUNCT
ihlr-27440	382	1	see	see	VERB
ihlr-27440	382	2	ind	ind	PROPN
ihlr-27440	382	3	.	.	PUNCT
ihlr-27440	383	1	code	code	PROPN
ihlr-27440	383	2	§	§	PROPN
ihlr-27440	383	3	6	6	NUM
ihlr-27440	383	4	-	-	SYM
ihlr-27440	383	5	1.1	1.1	NUM
ihlr-27440	383	6	-	-	PUNCT
ihlr-27440	383	7	10	10	NUM
ihlr-27440	383	8	-	-	PUNCT
ihlr-27440	383	9	16(h)(1	16(h)(1	NUM
ihlr-27440	383	10	)	)	PUNCT
ihlr-27440	383	11	(	(	PUNCT
ihlr-27440	383	12	2018	2018	NUM
ihlr-27440	383	13	)	)	PUNCT
ihlr-27440	383	14	.	.	PUNCT
ihlr-27440	384	1	2023	2023	NUM
ihlr-27440	384	2	]	]	PUNCT
ihlr-27440	384	3	taxation	taxation	NOUN
ihlr-27440	384	4	and	and	CCONJ
ihlr-27440	384	5	telehealth	telehealth	ADJ
ihlr-27440	384	6	401	401	NUM
ihlr-27440	384	7	basis	basis	NOUN
ihlr-27440	384	8	,	,	PUNCT
ihlr-27440	384	9	”	"	PUNCT
ihlr-27440	384	10	and	and	CCONJ
ihlr-27440	384	11	“	"	PUNCT
ihlr-27440	384	12	(	(	PUNCT
ihlr-27440	384	13	2	2	NUM
ihlr-27440	384	14	)	)	PUNCT
ihlr-27440	384	15	financially	financially	ADV
ihlr-27440	384	16	indigent	indigent	ADJ
ihlr-27440	384	17	patients	patient	NOUN
ihlr-27440	384	18	through	through	ADP
ihlr-27440	384	19	other	other	ADJ
ihlr-27440	384	20	nonprofit	nonprofit	ADJ
ihlr-27440	384	21	or	or	CCONJ
ihlr-27440	384	22	public	public	ADJ
ihlr-27440	384	23	outpatient	outpatient	NOUN
ihlr-27440	384	24	clinics	clinic	NOUN
ihlr-27440	384	25	,	,	PUNCT
ihlr-27440	384	26	hospitals	hospital	NOUN
ihlr-27440	384	27	,	,	PUNCT
ihlr-27440	384	28	or	or	CCONJ
ihlr-27440	384	29	health	health	NOUN
ihlr-27440	384	30	care	care	NOUN
ihlr-27440	384	31	organizations	organization	NOUN
ihlr-27440	384	32	.	.	PUNCT
ihlr-27440	384	33	”115	”115	PUNCT
ihlr-27440	385	1	moreover	moreover	ADV
ihlr-27440	385	2	,	,	PUNCT
ihlr-27440	385	3	indiana	indiana	PROPN
ihlr-27440	385	4	code	code	PROPN
ihlr-27440	385	5	section	section	NOUN
ihlr-27440	385	6	6	6	NUM
ihlr-27440	385	7	-	-	SYM
ihlr-27440	385	8	1.1	1.1	NUM
ihlr-27440	385	9	-	-	PUNCT
ihlr-27440	385	10	10	10	NUM
ihlr-27440	385	11	-	-	PUNCT
ihlr-27440	385	12	16(h)(2	16(h)(2	NUM
ihlr-27440	385	13	)	)	PUNCT
ihlr-27440	385	14	provides	provide	VERB
ihlr-27440	385	15	an	an	DET
ihlr-27440	385	16	exemption	exemption	NOUN
ihlr-27440	385	17	for	for	ADP
ihlr-27440	385	18	additional	additional	ADJ
ihlr-27440	385	19	property	property	NOUN
ihlr-27440	385	20	found	find	VERB
ihlr-27440	385	21	to	to	PART
ihlr-27440	385	22	provide	provide	VERB
ihlr-27440	385	23	a	a	DET
ihlr-27440	385	24	community	community	NOUN
ihlr-27440	385	25	benefit	benefit	NOUN
ihlr-27440	385	26	as	as	SCONJ
ihlr-27440	385	27	defined	define	VERB
ihlr-27440	385	28	by	by	ADP
ihlr-27440	385	29	indiana	indiana	PROPN
ihlr-27440	385	30	code	code	PROPN
ihlr-27440	385	31	section	section	NOUN
ihlr-27440	385	32	16	16	NUM
ihlr-27440	385	33	-	-	SYM
ihlr-27440	385	34	219	219	NUM
ihlr-27440	385	35	-	-	SYM
ihlr-27440	385	36	1.116	1.116	NUM
ihlr-27440	385	37	a	a	DET
ihlr-27440	385	38	community	community	NOUN
ihlr-27440	385	39	benefit	benefit	NOUN
ihlr-27440	385	40	means	mean	VERB
ihlr-27440	385	41	“	"	PUNCT
ihlr-27440	385	42	the	the	DET
ihlr-27440	385	43	unreimbursed	unreimbursed	ADJ
ihlr-27440	385	44	cost	cost	NOUN
ihlr-27440	385	45	to	to	ADP
ihlr-27440	385	46	a	a	DET
ihlr-27440	385	47	hospital	hospital	NOUN
ihlr-27440	385	48	of	of	ADP
ihlr-27440	385	49	providing	provide	VERB
ihlr-27440	385	50	charity	charity	NOUN
ihlr-27440	385	51	care	care	NOUN
ihlr-27440	385	52	,	,	PUNCT
ihlr-27440	385	53	government	government	NOUN
ihlr-27440	385	54	-	-	PUNCT
ihlr-27440	385	55	sponsored	sponsor	VERB
ihlr-27440	385	56	indigent	indigent	ADJ
ihlr-27440	385	57	health	health	NOUN
ihlr-27440	385	58	care	care	NOUN
ihlr-27440	385	59	,	,	PUNCT
ihlr-27440	385	60	donations	donation	NOUN
ihlr-27440	385	61	,	,	PUNCT
ihlr-27440	385	62	education	education	NOUN
ihlr-27440	385	63	,	,	PUNCT
ihlr-27440	385	64	government	government	NOUN
ihlr-27440	385	65	-	-	PUNCT
ihlr-27440	385	66	sponsored	sponsor	VERB
ihlr-27440	385	67	program	program	NOUN
ihlr-27440	385	68	services	service	NOUN
ihlr-27440	385	69	,	,	PUNCT
ihlr-27440	385	70	research	research	NOUN
ihlr-27440	385	71	,	,	PUNCT
ihlr-27440	385	72	and	and	CCONJ
ihlr-27440	385	73	subsidized	subsidized	ADJ
ihlr-27440	385	74	health	health	NOUN
ihlr-27440	385	75	services	service	NOUN
ihlr-27440	385	76	.	.	PUNCT
ihlr-27440	385	77	”117	”117	VERB
ihlr-27440	386	1	looking	look	VERB
ihlr-27440	386	2	again	again	ADV
ihlr-27440	386	3	to	to	ADP
ihlr-27440	386	4	st	st	PROPN
ihlr-27440	386	5	.	.	PROPN
ihlr-27440	386	6	margaret	margaret	PROPN
ihlr-27440	386	7	mercy	mercy	PROPN
ihlr-27440	386	8	healthcare	healthcare	PROPN
ihlr-27440	386	9	centers	center	NOUN
ihlr-27440	386	10	,	,	PUNCT
ihlr-27440	386	11	mercy	mercy	NOUN
ihlr-27440	386	12	also	also	ADV
ihlr-27440	386	13	argued	argue	VERB
ihlr-27440	386	14	that	that	SCONJ
ihlr-27440	386	15	the	the	DET
ihlr-27440	386	16	physician	physician	NOUN
ihlr-27440	386	17	practices	practice	NOUN
ihlr-27440	386	18	were	be	AUX
ihlr-27440	386	19	entitled	entitle	VERB
ihlr-27440	386	20	to	to	ADP
ihlr-27440	386	21	an	an	DET
ihlr-27440	386	22	exemption	exemption	NOUN
ihlr-27440	386	23	by	by	ADP
ihlr-27440	386	24	providing	provide	VERB
ihlr-27440	386	25	charity	charity	NOUN
ihlr-27440	386	26	care	care	NOUN
ihlr-27440	386	27	and	and	CCONJ
ihlr-27440	386	28	community	community	NOUN
ihlr-27440	386	29	benefits.118	benefits.118	VERB
ihlr-27440	386	30	to	to	PART
ihlr-27440	386	31	support	support	VERB
ihlr-27440	386	32	its	its	PRON
ihlr-27440	386	33	argument	argument	NOUN
ihlr-27440	386	34	,	,	PUNCT
ihlr-27440	386	35	mercy	mercy	NOUN
ihlr-27440	386	36	offered	offer	VERB
ihlr-27440	386	37	its	its	PRON
ihlr-27440	386	38	charity	charity	NOUN
ihlr-27440	386	39	care	care	NOUN
ihlr-27440	386	40	policy	policy	NOUN
ihlr-27440	386	41	,	,	PUNCT
ihlr-27440	386	42	which	which	PRON
ihlr-27440	386	43	required	require	VERB
ihlr-27440	386	44	the	the	DET
ihlr-27440	386	45	physician	physician	NOUN
ihlr-27440	386	46	practices	practice	NOUN
ihlr-27440	386	47	to	to	PART
ihlr-27440	386	48	provide	provide	VERB
ihlr-27440	386	49	care	care	NOUN
ihlr-27440	386	50	at	at	ADP
ihlr-27440	386	51	a	a	DET
ihlr-27440	386	52	reduced	reduced	ADJ
ihlr-27440	386	53	cost	cost	NOUN
ihlr-27440	386	54	or	or	CCONJ
ihlr-27440	386	55	at	at	ADP
ihlr-27440	386	56	no	no	DET
ihlr-27440	386	57	cost	cost	NOUN
ihlr-27440	386	58	to	to	ADP
ihlr-27440	386	59	qualifying	qualify	VERB
ihlr-27440	386	60	patients	patient	NOUN
ihlr-27440	386	61	.	.	PUNCT
ihlr-27440	387	1	the	the	DET
ihlr-27440	387	2	employment	employment	NOUN
ihlr-27440	387	3	contracts	contract	NOUN
ihlr-27440	387	4	also	also	ADV
ihlr-27440	387	5	required	require	VERB
ihlr-27440	387	6	that	that	SCONJ
ihlr-27440	387	7	the	the	DET
ihlr-27440	387	8	physicians	physician	NOUN
ihlr-27440	387	9	“	"	PUNCT
ihlr-27440	387	10	see	see	VERB
ihlr-27440	387	11	any	any	PRON
ihlr-27440	387	12	and	and	CCONJ
ihlr-27440	387	13	all	all	DET
ihlr-27440	387	14	patients	patient	NOUN
ihlr-27440	387	15	who	who	PRON
ihlr-27440	387	16	present	present	VERB
ihlr-27440	387	17	without	without	ADP
ihlr-27440	387	18	regard	regard	NOUN
ihlr-27440	387	19	to	to	ADP
ihlr-27440	387	20	their	their	PRON
ihlr-27440	387	21	financial	financial	ADJ
ihlr-27440	387	22	ability	ability	NOUN
ihlr-27440	387	23	to	to	PART
ihlr-27440	387	24	pay	pay	VERB
ihlr-27440	387	25	,	,	PUNCT
ihlr-27440	387	26	”	"	PUNCT
ihlr-27440	387	27	and	and	CCONJ
ihlr-27440	387	28	“	"	PUNCT
ihlr-27440	387	29	doctors	doctor	NOUN
ihlr-27440	387	30	risked	risk	VERB
ihlr-27440	387	31	termination	termination	NOUN
ihlr-27440	387	32	if	if	SCONJ
ihlr-27440	387	33	they	they	PRON
ihlr-27440	387	34	fail[ed	fail[ed	VERB
ihlr-27440	387	35	]	]	PUNCT
ihlr-27440	387	36	to	to	PART
ihlr-27440	387	37	provide	provide	VERB
ihlr-27440	387	38	patient	patient	ADJ
ihlr-27440	387	39	services	service	NOUN
ihlr-27440	387	40	”	"	PUNCT
ihlr-27440	387	41	without	without	ADP
ihlr-27440	387	42	regarding	regard	VERB
ihlr-27440	387	43	the	the	DET
ihlr-27440	387	44	individual	individual	NOUN
ihlr-27440	387	45	’s	’s	PART
ihlr-27440	387	46	ability	ability	NOUN
ihlr-27440	387	47	to	to	PART
ihlr-27440	387	48	pay.119	pay.119	VERB
ihlr-27440	387	49	in	in	ADP
ihlr-27440	387	50	turn	turn	NOUN
ihlr-27440	387	51	,	,	PUNCT
ihlr-27440	387	52	this	this	DET
ihlr-27440	387	53	policy	policy	NOUN
ihlr-27440	387	54	resulted	result	VERB
ihlr-27440	387	55	in	in	ADP
ihlr-27440	387	56	the	the	DET
ihlr-27440	387	57	physician	physician	NOUN
ihlr-27440	387	58	practices	practice	NOUN
ihlr-27440	387	59	providing	provide	VERB
ihlr-27440	387	60	“	"	PUNCT
ihlr-27440	387	61	more	more	ADJ
ihlr-27440	387	62	care	care	NOUN
ihlr-27440	387	63	to	to	ADP
ihlr-27440	387	64	medicaid	medicaid	VERB
ihlr-27440	387	65	patients	patient	NOUN
ihlr-27440	387	66	than	than	ADP
ihlr-27440	387	67	the	the	DET
ihlr-27440	387	68	national	national	ADJ
ihlr-27440	387	69	average	average	NOUN
ihlr-27440	387	70	and	and	CCONJ
ihlr-27440	387	71	[	[	X
ihlr-27440	387	72	the	the	X
ihlr-27440	387	73	]	]	PUNCT
ihlr-27440	387	74	employed	employ	VERB
ihlr-27440	387	75	physicians	physician	NOUN
ihlr-27440	387	76	did	do	AUX
ihlr-27440	387	77	not	not	PART
ihlr-27440	387	78	see	see	VERB
ihlr-27440	387	79	as	as	ADV
ihlr-27440	387	80	many	many	ADJ
ihlr-27440	387	81	privately	privately	ADV
ihlr-27440	387	82	insured	insure	VERB
ihlr-27440	387	83	patients	patient	NOUN
ihlr-27440	387	84	as	as	ADP
ihlr-27440	387	85	their	their	PRON
ihlr-27440	387	86	peers	peer	NOUN
ihlr-27440	387	87	.	.	PUNCT
ihlr-27440	388	1	”120	”120	ADJ
ihlr-27440	388	2	mercy	mercy	NOUN
ihlr-27440	388	3	also	also	ADV
ihlr-27440	388	4	provided	provide	VERB
ihlr-27440	388	5	a	a	DET
ihlr-27440	388	6	consolidated	consolidated	ADJ
ihlr-27440	388	7	summary	summary	NOUN
ihlr-27440	388	8	of	of	ADP
ihlr-27440	388	9	social	social	ADJ
ihlr-27440	388	10	accountability	accountability	NOUN
ihlr-27440	388	11	expenditures	expenditure	NOUN
ihlr-27440	388	12	,	,	PUNCT
ihlr-27440	388	13	which	which	PRON
ihlr-27440	388	14	quantified	quantify	VERB
ihlr-27440	388	15	the	the	DET
ihlr-27440	388	16	benefits	benefit	NOUN
ihlr-27440	388	17	provided	provide	VERB
ihlr-27440	388	18	to	to	ADP
ihlr-27440	388	19	the	the	DET
ihlr-27440	388	20	poor	poor	ADJ
ihlr-27440	388	21	and	and	CCONJ
ihlr-27440	388	22	the	the	DET
ihlr-27440	388	23	community	community	NOUN
ihlr-27440	388	24	by	by	ADP
ihlr-27440	388	25	the	the	DET
ihlr-27440	388	26	hospital.121	hospital.121	NOUN
ihlr-27440	388	27	however	however	ADV
ihlr-27440	388	28	,	,	PUNCT
ihlr-27440	388	29	information	information	NOUN
ihlr-27440	388	30	regarding	regard	VERB
ihlr-27440	388	31	the	the	DET
ihlr-27440	388	32	community	community	NOUN
ihlr-27440	388	33	benefits	benefit	VERB
ihlr-27440	388	34	attributable	attributable	ADJ
ihlr-27440	388	35	to	to	ADP
ihlr-27440	388	36	the	the	DET
ihlr-27440	388	37	physician	physician	NOUN
ihlr-27440	388	38	practices	practice	NOUN
ihlr-27440	388	39	was	be	AUX
ihlr-27440	388	40	not	not	PART
ihlr-27440	388	41	provided.122	provided.122	PROPN
ihlr-27440	388	42	the	the	DET
ihlr-27440	388	43	board	board	NOUN
ihlr-27440	388	44	first	first	ADV
ihlr-27440	388	45	found	find	VERB
ihlr-27440	388	46	that	that	SCONJ
ihlr-27440	388	47	while	while	SCONJ
ihlr-27440	388	48	the	the	DET
ihlr-27440	388	49	two	two	NUM
ihlr-27440	388	50	exceptions	exception	NOUN
ihlr-27440	388	51	to	to	ADP
ihlr-27440	388	52	indiana	indiana	PROPN
ihlr-27440	388	53	code	code	PROPN
ihlr-27440	388	54	section	section	NOUN
ihlr-27440	388	55	6	6	NUM
ihlr-27440	388	56	-	-	SYM
ihlr-27440	388	57	1.1	1.1	NUM
ihlr-27440	388	58	-	-	PUNCT
ihlr-27440	388	59	10	10	NUM
ihlr-27440	388	60	-	-	PUNCT
ihlr-27440	388	61	16(h	16(h	NUM
ihlr-27440	388	62	)	)	PUNCT
ihlr-27440	388	63	“	"	PUNCT
ihlr-27440	388	64	do	do	VERB
ihlr-27440	388	65	[	[	X
ihlr-27440	388	66	]	]	PUNCT
ihlr-27440	388	67	not	not	PART
ihlr-27440	388	68	specify	specify	VERB
ihlr-27440	388	69	a	a	DET
ihlr-27440	388	70	minimum	minimum	NOUN
ihlr-27440	388	71	amount	amount	NOUN
ihlr-27440	388	72	of	of	ADP
ihlr-27440	388	73	charity	charity	NOUN
ihlr-27440	388	74	care	care	NOUN
ihlr-27440	388	75	and	and	CCONJ
ihlr-27440	388	76	community	community	NOUN
ihlr-27440	388	77	benefit	benefit	NOUN
ihlr-27440	388	78	necessary	necessary	ADJ
ihlr-27440	388	79	to	to	PART
ihlr-27440	388	80	qualify	qualify	VERB
ihlr-27440	388	81	for	for	ADP
ihlr-27440	388	82	exemption	exemption	NOUN
ihlr-27440	388	83	…	…	PUNCT
ihlr-27440	388	84	there	there	PRON
ihlr-27440	388	85	must	must	AUX
ihlr-27440	388	86	be	be	AUX
ihlr-27440	388	87	some	some	DET
ihlr-27440	388	88	meaningful	meaningful	ADJ
ihlr-27440	388	89	contribution	contribution	NOUN
ihlr-27440	388	90	”	"	PUNCT
ihlr-27440	388	91	shown	show	VERB
ihlr-27440	388	92	for	for	ADP
ihlr-27440	388	93	the	the	DET
ihlr-27440	388	94	purpose	purpose	NOUN
ihlr-27440	388	95	of	of	ADP
ihlr-27440	388	96	affording	afford	VERB
ihlr-27440	388	97	tax	tax	NOUN
ihlr-27440	388	98	-	-	PUNCT
ihlr-27440	388	99	exemption	exemption	NOUN
ihlr-27440	388	100	status	status	NOUN
ihlr-27440	388	101	is	be	AUX
ihlr-27440	388	102	to	to	PART
ihlr-27440	388	103	be	be	AUX
ihlr-27440	388	104	properly	properly	ADV
ihlr-27440	388	105	served.123	served.123	NOUN
ihlr-27440	388	106	as	as	SCONJ
ihlr-27440	388	107	applied	apply	VERB
ihlr-27440	388	108	to	to	ADP
ihlr-27440	388	109	the	the	DET
ihlr-27440	388	110	evidence	evidence	NOUN
ihlr-27440	388	111	presented	present	VERB
ihlr-27440	388	112	by	by	ADP
ihlr-27440	388	113	mercy	mercy	NOUN
ihlr-27440	388	114	and	and	CCONJ
ihlr-27440	388	115	contained	contain	VERB
ihlr-27440	388	116	in	in	ADP
ihlr-27440	388	117	the	the	DET
ihlr-27440	388	118	record	record	NOUN
ihlr-27440	388	119	,	,	PUNCT
ihlr-27440	388	120	the	the	DET
ihlr-27440	388	121	board	board	NOUN
ihlr-27440	388	122	was	be	AUX
ihlr-27440	388	123	able	able	ADJ
ihlr-27440	388	124	to	to	PART
ihlr-27440	388	125	find	find	VERB
ihlr-27440	388	126	that	that	SCONJ
ihlr-27440	388	127	the	the	DET
ihlr-27440	388	128	hospital	hospital	NOUN
ihlr-27440	388	129	presented	present	VERB
ihlr-27440	388	130	sufficient	sufficient	ADJ
ihlr-27440	388	131	evidence	evidence	NOUN
ihlr-27440	388	132	showing	show	VERB
ihlr-27440	388	133	the	the	DET
ihlr-27440	388	134	physician	physician	NOUN
ihlr-27440	388	135	practices	practice	NOUN
ihlr-27440	388	136	supported	support	VERB
ihlr-27440	388	137	its	its	PRON
ihlr-27440	388	138	provision	provision	NOUN
ihlr-27440	388	139	of	of	ADP
ihlr-27440	388	140	charity	charity	NOUN
ihlr-27440	388	141	care	care	NOUN
ihlr-27440	388	142	because	because	SCONJ
ihlr-27440	388	143	“	"	PUNCT
ihlr-27440	388	144	the	the	DET
ihlr-27440	388	145	physicians	physician	NOUN
ihlr-27440	388	146	must	must	AUX
ihlr-27440	388	147	accept	accept	VERB
ihlr-27440	388	148	any	any	DET
ihlr-27440	388	149	patient	patient	NOUN
ihlr-27440	388	150	,	,	PUNCT
ihlr-27440	388	151	‘	'	PUNCT
ihlr-27440	388	152	[	[	X
ihlr-27440	388	153	d]irect	d]irect	ADJ
ihlr-27440	388	154	evidence	evidence	NOUN
ihlr-27440	388	155	was	be	AUX
ihlr-27440	388	156	presented	present	VERB
ihlr-27440	388	157	which	which	PRON
ihlr-27440	388	158	quantified	quantify	VERB
ihlr-27440	388	159	the	the	DET
ihlr-27440	388	160	financial	financial	ADJ
ihlr-27440	388	161	contribution	contribution	NOUN
ihlr-27440	388	162	the	the	DET
ihlr-27440	388	163	offices	office	NOUN
ihlr-27440	388	164	make	make	VERB
ihlr-27440	388	165	to	to	PART
ihlr-27440	388	166	support	support	VERB
ihlr-27440	388	167	[	[	PRON
ihlr-27440	388	168	the	the	DET
ihlr-27440	388	169	hospital	hospital	NOUN
ihlr-27440	388	170	’s	’s	PART
ihlr-27440	388	171	]	]	PUNCT
ihlr-27440	388	172	provision	provision	NOUN
ihlr-27440	388	173	of	of	ADP
ihlr-27440	388	174	charity	charity	NOUN
ihlr-27440	388	175	care	care	NOUN
ihlr-27440	388	176	,	,	PUNCT
ihlr-27440	388	177	’	'	PUNCT
ihlr-27440	388	178	”	"	PUNCT
ihlr-27440	388	179	and	and	CCONJ
ihlr-27440	388	180	the	the	DET
ihlr-27440	388	181	physician	physician	NOUN
ihlr-27440	388	182	practices	practice	NOUN
ihlr-27440	388	183	served	serve	VERB
ihlr-27440	388	184	“	"	PUNCT
ihlr-27440	388	185	previously	previously	ADV
ihlr-27440	388	186	un	un	VERB
ihlr-27440	388	187	-	-	VERB
ihlr-27440	388	188	met	meet	VERB
ihlr-27440	388	189	or	or	CCONJ
ihlr-27440	388	190	underserved	underserved	ADJ
ihlr-27440	388	191	needs	need	NOUN
ihlr-27440	388	192	in	in	ADP
ihlr-27440	388	193	the	the	DET
ihlr-27440	388	194	community	community	NOUN
ihlr-27440	388	195	.	.	PUNCT
ihlr-27440	389	1	”124	”124	VERB
ihlr-27440	389	2	115	115	NUM
ihlr-27440	389	3	.	.	PUNCT
ihlr-27440	390	1	see	see	VERB
ihlr-27440	390	2	ind	ind	PROPN
ihlr-27440	390	3	.	.	PUNCT
ihlr-27440	391	1	code	code	PROPN
ihlr-27440	391	2	§	§	PROPN
ihlr-27440	391	3	16	16	NUM
ihlr-27440	391	4	-	-	SYM
ihlr-27440	391	5	18	18	NUM
ihlr-27440	391	6	-	-	PUNCT
ihlr-27440	391	7	2	2	NUM
ihlr-27440	391	8	-	-	PUNCT
ihlr-27440	391	9	52.5(a	52.5(a	NUM
ihlr-27440	391	10	)	)	PUNCT
ihlr-27440	391	11	(	(	PUNCT
ihlr-27440	391	12	1994	1994	NUM
ihlr-27440	391	13	)	)	PUNCT
ihlr-27440	391	14	.	.	PUNCT
ihlr-27440	392	1	116	116	NUM
ihlr-27440	392	2	.	.	PUNCT
ihlr-27440	393	1	ind	ind	PROPN
ihlr-27440	393	2	.	.	PUNCT
ihlr-27440	394	1	code	code	PROPN
ihlr-27440	394	2	§	§	PROPN
ihlr-27440	394	3	6	6	NUM
ihlr-27440	394	4	-	-	SYM
ihlr-27440	394	5	1.1	1.1	NUM
ihlr-27440	394	6	-	-	PUNCT
ihlr-27440	394	7	10	10	NUM
ihlr-27440	394	8	-	-	PUNCT
ihlr-27440	394	9	16(h)(2	16(h)(2	NUM
ihlr-27440	394	10	)	)	PUNCT
ihlr-27440	394	11	(	(	PUNCT
ihlr-27440	394	12	1975	1975	NUM
ihlr-27440	394	13	)	)	PUNCT
ihlr-27440	394	14	.	.	PUNCT
ihlr-27440	395	1	117	117	NUM
ihlr-27440	395	2	.	.	PUNCT
ihlr-27440	396	1	ind	ind	PROPN
ihlr-27440	396	2	.	.	PUNCT
ihlr-27440	397	1	code	code	PROPN
ihlr-27440	397	2	§	§	PROPN
ihlr-27440	397	3	16	16	NUM
ihlr-27440	397	4	-	-	SYM
ihlr-27440	397	5	12	12	NUM
ihlr-27440	397	6	-	-	PUNCT
ihlr-27440	397	7	9	9	NUM
ihlr-27440	397	8	-	-	SYM
ihlr-27440	397	9	1	1	NUM
ihlr-27440	397	10	(	(	PUNCT
ihlr-27440	397	11	1994	1994	NUM
ihlr-27440	397	12	)	)	PUNCT
ihlr-27440	397	13	.	.	PUNCT
ihlr-27440	398	1	118	118	NUM
ihlr-27440	398	2	.	.	PUNCT
ihlr-27440	398	3	st	st	PROPN
ihlr-27440	398	4	.	.	PROPN
ihlr-27440	398	5	margaret	margaret	PROPN
ihlr-27440	398	6	mercy	mercy	PROPN
ihlr-27440	398	7	healthcare	healthcare	PROPN
ihlr-27440	398	8	ctrs	ctrs	PROPN
ihlr-27440	398	9	.	.	PROPN
ihlr-27440	398	10	,	,	PUNCT
ihlr-27440	398	11	inc	inc	PROPN
ihlr-27440	398	12	.	.	PROPN
ihlr-27440	399	1	v.	v.	PROPN
ihlr-27440	399	2	lake	lake	PROPN
ihlr-27440	399	3	cnty	cnty	PROPN
ihlr-27440	399	4	.	.	PUNCT
ihlr-27440	400	1	prop	prop	NOUN
ihlr-27440	400	2	.	.	PUNCT
ihlr-27440	401	1	tax	tax	NOUN
ihlr-27440	401	2	assessment	assessment	NOUN
ihlr-27440	401	3	bd	bd	PROPN
ihlr-27440	401	4	.	.	PROPN
ihlr-27440	401	5	app	app	PROPN
ihlr-27440	401	6	.	.	PROPN
ihlr-27440	401	7	,	,	PUNCT
ihlr-27440	401	8	pet	pet	NOUN
ihlr-27440	401	9	.	.	PUNCT
ihlr-27440	402	1	45	45	NUM
ihlr-27440	402	2	-	-	PUNCT
ihlr-27440	402	3	023	023	NUM
ihlr-27440	402	4	-	-	PUNCT
ihlr-27440	402	5	00	00	NUM
ihlr-27440	402	6	-	-	PUNCT
ihlr-27440	402	7	2	2	NUM
ihlr-27440	402	8	-	-	PUNCT
ihlr-27440	402	9	8	8	NUM
ihlr-27440	402	10	-	-	PUNCT
ihlr-27440	402	11	00010	00010	NUM
ihlr-27440	402	12	,	,	PUNCT
ihlr-27440	402	13	at	at	ADP
ihlr-27440	402	14	22	22	NUM
ihlr-27440	402	15	(	(	PUNCT
ihlr-27440	402	16	ind	ind	NOUN
ihlr-27440	402	17	.	.	PUNCT
ihlr-27440	403	1	tax	tax	PROPN
ihlr-27440	403	2	rev	rev	PROPN
ihlr-27440	403	3	.	.	PROPN
ihlr-27440	404	1	bd	bd	PROPN
ihlr-27440	404	2	.	.	PROPN
ihlr-27440	404	3	,	,	PUNCT
ihlr-27440	404	4	july	july	PROPN
ihlr-27440	404	5	8	8	NUM
ihlr-27440	404	6	,	,	PUNCT
ihlr-27440	404	7	2008	2008	NUM
ihlr-27440	404	8	)	)	PUNCT
ihlr-27440	404	9	.	.	PUNCT
ihlr-27440	405	1	119	119	NUM
ihlr-27440	405	2	.	.	PUNCT
ihlr-27440	406	1	i	i	PRON
ihlr-27440	406	2	d.	d.	PROPN
ihlr-27440	406	3	120	120	NUM
ihlr-27440	406	4	.	.	PUNCT
ihlr-27440	407	1	i	i	PRON
ihlr-27440	407	2	d.	d.	PROPN
ihlr-27440	407	3	121	121	NUM
ihlr-27440	407	4	.	.	PUNCT
ihlr-27440	408	1	i	i	PRON
ihlr-27440	408	2	d.	d.	PROPN
ihlr-27440	408	3	at	at	ADP
ihlr-27440	408	4	23	23	NUM
ihlr-27440	408	5	.	.	PUNCT
ihlr-27440	409	1	122	122	NUM
ihlr-27440	409	2	.	.	PUNCT
ihlr-27440	410	1	i	i	PRON
ihlr-27440	410	2	d.	d.	PROPN
ihlr-27440	410	3	at	at	ADP
ihlr-27440	410	4	22	22	NUM
ihlr-27440	410	5	.	.	PUNCT
ihlr-27440	411	1	123	123	NUM
ihlr-27440	411	2	.	.	PUNCT
ihlr-27440	412	1	i	i	PRON
ihlr-27440	412	2	d.	d.	PROPN
ihlr-27440	412	3	at	at	ADP
ihlr-27440	412	4	23	23	NUM
ihlr-27440	412	5	.	.	PUNCT
ihlr-27440	413	1	124	124	NUM
ihlr-27440	413	2	.	.	PUNCT
ihlr-27440	414	1	i	i	PRON
ihlr-27440	414	2	d.	d.	PROPN
ihlr-27440	414	3	at	at	ADP
ihlr-27440	414	4	25	25	NUM
ihlr-27440	414	5	(	(	PUNCT
ihlr-27440	414	6	testimony	testimony	NOUN
ihlr-27440	414	7	demonstrated	demonstrate	VERB
ihlr-27440	414	8	that	that	SCONJ
ihlr-27440	414	9	st	st	PROPN
ihlr-27440	414	10	.	.	PROPN
ihlr-27440	414	11	margaret	margaret	PROPN
ihlr-27440	414	12	mercy	mercy	NOUN
ihlr-27440	414	13	“	"	PUNCT
ihlr-27440	414	14	identified	identify	VERB
ihlr-27440	414	15	its	its	PRON
ihlr-27440	414	16	market	market	NOUN
ihlr-27440	414	17	area	area	NOUN
ihlr-27440	414	18	and	and	CCONJ
ihlr-27440	414	19	402	402	NUM
ihlr-27440	414	20	indiana	indiana	PROPN
ihlr-27440	414	21	health	health	PROPN
ihlr-27440	414	22	law	law	PROPN
ihlr-27440	414	23	review	review	NOUN
ihlr-27440	415	1	[	[	X
ihlr-27440	415	2	vol	vol	NOUN
ihlr-27440	415	3	.	.	PUNCT
ihlr-27440	415	4	20:385	20:385	NUM
ihlr-27440	416	1	the	the	DET
ihlr-27440	416	2	board	board	NOUN
ihlr-27440	416	3	in	in	ADP
ihlr-27440	416	4	st	st	PROPN
ihlr-27440	416	5	.	.	PROPN
ihlr-27440	416	6	mary	mary	PROPN
ihlr-27440	416	7	’s	’s	PROPN
ihlr-27440	416	8	building	building	PROPN
ihlr-27440	416	9	corp	corp	PROPN
ihlr-27440	416	10	.	.	PROPN
ihlr-27440	416	11	,	,	PUNCT
ihlr-27440	416	12	however	however	ADV
ihlr-27440	416	13	,	,	PUNCT
ihlr-27440	416	14	found	find	VERB
ihlr-27440	416	15	differently	differently	ADV
ihlr-27440	416	16	.	.	PUNCT
ihlr-27440	417	1	following	follow	VERB
ihlr-27440	417	2	its	its	PRON
ihlr-27440	417	3	conclusion	conclusion	NOUN
ihlr-27440	417	4	that	that	SCONJ
ihlr-27440	417	5	epworth	epworth	PROPN
ihlr-27440	417	6	crossing	crossing	NOUN
ihlr-27440	417	7	could	could	AUX
ihlr-27440	417	8	not	not	PART
ihlr-27440	417	9	establish	establish	VERB
ihlr-27440	417	10	exemption	exemption	NOUN
ihlr-27440	417	11	based	base	VERB
ihlr-27440	417	12	on	on	ADP
ihlr-27440	417	13	the	the	DET
ihlr-27440	417	14	substantially	substantially	ADV
ihlr-27440	417	15	supportive	supportive	ADJ
ihlr-27440	417	16	standard	standard	NOUN
ihlr-27440	417	17	under	under	ADP
ihlr-27440	417	18	indiana	indiana	PROPN
ihlr-27440	417	19	code	code	PROPN
ihlr-27440	417	20	section	section	NOUN
ihlr-27440	417	21	6	6	NUM
ihlr-27440	417	22	-	-	SYM
ihlr-27440	417	23	1.110	1.110	NUM
ihlr-27440	417	24	-	-	PUNCT
ihlr-27440	417	25	16(h	16(h	NUM
ihlr-27440	417	26	)	)	PUNCT
ihlr-27440	417	27	,	,	PUNCT
ihlr-27440	417	28	the	the	DET
ihlr-27440	417	29	board	board	NOUN
ihlr-27440	417	30	turned	turn	VERB
ihlr-27440	417	31	to	to	ADP
ihlr-27440	417	32	whether	whether	SCONJ
ihlr-27440	417	33	epworth	epworth	ADJ
ihlr-27440	417	34	crossing	crossing	NOUN
ihlr-27440	417	35	could	could	AUX
ihlr-27440	417	36	claim	claim	VERB
ihlr-27440	417	37	exemption	exemption	NOUN
ihlr-27440	417	38	through	through	ADP
ihlr-27440	417	39	the	the	DET
ihlr-27440	417	40	exceptions	exception	NOUN
ihlr-27440	417	41	under	under	ADP
ihlr-27440	417	42	subsections	subsection	NOUN
ihlr-27440	417	43	(	(	PUNCT
ihlr-27440	417	44	h)(1	h)(1	NUM
ihlr-27440	417	45	)	)	PUNCT
ihlr-27440	417	46	&	&	CCONJ
ihlr-27440	417	47	(	(	PUNCT
ihlr-27440	417	48	2	2	NUM
ihlr-27440	417	49	)	)	PUNCT
ihlr-27440	417	50	.	.	PUNCT
ihlr-27440	418	1	the	the	DET
ihlr-27440	418	2	board	board	NOUN
ihlr-27440	418	3	first	first	ADV
ihlr-27440	418	4	had	have	VERB
ihlr-27440	418	5	to	to	PART
ihlr-27440	418	6	articulate	articulate	VERB
ihlr-27440	418	7	the	the	DET
ihlr-27440	418	8	scope	scope	NOUN
ihlr-27440	418	9	of	of	ADP
ihlr-27440	418	10	the	the	DET
ihlr-27440	418	11	predominate	predominate	ADJ
ihlr-27440	418	12	use	use	NOUN
ihlr-27440	418	13	test	test	NOUN
ihlr-27440	418	14	under	under	ADP
ihlr-27440	418	15	indiana	indiana	PROPN
ihlr-27440	418	16	code	code	PROPN
ihlr-27440	418	17	section	section	NOUN
ihlr-27440	418	18	6	6	NUM
ihlr-27440	418	19	-	-	SYM
ihlr-27440	418	20	1.110	1.110	NUM
ihlr-27440	418	21	-	-	NUM
ihlr-27440	418	22	36.3	36.3	NUM
ihlr-27440	418	23	.	.	PUNCT
ihlr-27440	419	1	the	the	DET
ihlr-27440	419	2	assessor	assessor	NOUN
ihlr-27440	419	3	argued	argue	VERB
ihlr-27440	419	4	that	that	SCONJ
ihlr-27440	419	5	because	because	SCONJ
ihlr-27440	419	6	the	the	DET
ihlr-27440	419	7	exceptions	exception	NOUN
ihlr-27440	419	8	above	above	ADV
ihlr-27440	419	9	are	be	AUX
ihlr-27440	419	10	based	base	VERB
ihlr-27440	419	11	on	on	ADP
ihlr-27440	419	12	the	the	DET
ihlr-27440	419	13	hospital	hospital	NOUN
ihlr-27440	419	14	’s	’s	PART
ihlr-27440	419	15	expenditures	expenditure	NOUN
ihlr-27440	419	16	on	on	ADP
ihlr-27440	419	17	charity	charity	NOUN
ihlr-27440	419	18	care	care	NOUN
ihlr-27440	419	19	as	as	SCONJ
ihlr-27440	419	20	measured	measure	VERB
ihlr-27440	419	21	by	by	ADP
ihlr-27440	419	22	unreimbursed	unreimbursed	ADJ
ihlr-27440	419	23	costs	cost	NOUN
ihlr-27440	419	24	,	,	PUNCT
ihlr-27440	419	25	the	the	DET
ihlr-27440	419	26	test	test	NOUN
ihlr-27440	419	27	requires	require	VERB
ihlr-27440	419	28	that	that	SCONJ
ihlr-27440	419	29	the	the	DET
ihlr-27440	419	30	expenditures	expenditure	NOUN
ihlr-27440	419	31	on	on	ADP
ihlr-27440	419	32	charity	charity	NOUN
ihlr-27440	419	33	care	care	NOUN
ihlr-27440	419	34	be	be	VERB
ihlr-27440	419	35	predominately	predominately	ADV
ihlr-27440	419	36	through	through	ADP
ihlr-27440	419	37	unreimbursed	unreimbursed	ADJ
ihlr-27440	419	38	costs.125	costs.125	NOUN
ihlr-27440	419	39	however	however	ADV
ihlr-27440	419	40	,	,	PUNCT
ihlr-27440	419	41	the	the	DET
ihlr-27440	419	42	board	board	NOUN
ihlr-27440	419	43	found	find	VERB
ihlr-27440	419	44	this	this	DET
ihlr-27440	419	45	view	view	NOUN
ihlr-27440	419	46	to	to	PART
ihlr-27440	419	47	be	be	AUX
ihlr-27440	419	48	incorrect	incorrect	ADJ
ihlr-27440	419	49	and	and	CCONJ
ihlr-27440	419	50	stated	state	VERB
ihlr-27440	419	51	that	that	SCONJ
ihlr-27440	419	52	the	the	DET
ihlr-27440	419	53	test	test	NOUN
ihlr-27440	419	54	requires	require	VERB
ihlr-27440	419	55	the	the	DET
ihlr-27440	419	56	board	board	NOUN
ihlr-27440	419	57	to	to	PART
ihlr-27440	419	58	“	"	PUNCT
ihlr-27440	419	59	determine	determine	VERB
ihlr-27440	419	60	if	if	SCONJ
ihlr-27440	419	61	the	the	DET
ihlr-27440	419	62	property	property	NOUN
ihlr-27440	419	63	was	be	AUX
ihlr-27440	419	64	used	use	VERB
ihlr-27440	419	65	most	most	ADJ
ihlr-27440	419	66	of	of	ADP
ihlr-27440	419	67	the	the	DET
ihlr-27440	419	68	time	time	NOUN
ihlr-27440	419	69	to	to	PART
ihlr-27440	419	70	deliver	deliver	VERB
ihlr-27440	419	71	charity	charity	NOUN
ihlr-27440	419	72	care	care	NOUN
ihlr-27440	419	73	and	and	CCONJ
ihlr-27440	419	74	community	community	NOUN
ihlr-27440	419	75	benefits	benefit	NOUN
ihlr-27440	419	76	,	,	PUNCT
ihlr-27440	419	77	”	"	PUNCT
ihlr-27440	419	78	as	as	SCONJ
ihlr-27440	419	79	the	the	DET
ihlr-27440	419	80	focus	focus	NOUN
ihlr-27440	419	81	is	be	AUX
ihlr-27440	419	82	the	the	DET
ihlr-27440	419	83	time	time	NOUN
ihlr-27440	419	84	spent	spend	VERB
ihlr-27440	419	85	delivering	deliver	VERB
ihlr-27440	419	86	charity	charity	NOUN
ihlr-27440	419	87	care	care	NOUN
ihlr-27440	419	88	and	and	CCONJ
ihlr-27440	419	89	not	not	PART
ihlr-27440	419	90	the	the	DET
ihlr-27440	419	91	amount	amount	NOUN
ihlr-27440	419	92	of	of	ADP
ihlr-27440	419	93	charity	charity	NOUN
ihlr-27440	419	94	care.126	care.126	VERB
ihlr-27440	419	95	the	the	DET
ihlr-27440	419	96	evidence	evidence	NOUN
ihlr-27440	419	97	before	before	SCONJ
ihlr-27440	419	98	the	the	DET
ihlr-27440	419	99	board	board	NOUN
ihlr-27440	419	100	indicated	indicate	VERB
ihlr-27440	419	101	that	that	SCONJ
ihlr-27440	419	102	epworth	epworth	PROPN
ihlr-27440	419	103	crossing	crossing	NOUN
ihlr-27440	419	104	provided	provide	VERB
ihlr-27440	419	105	medical	medical	ADJ
ihlr-27440	419	106	services	service	NOUN
ihlr-27440	419	107	which	which	PRON
ihlr-27440	419	108	were	be	AUX
ihlr-27440	419	109	sometimes	sometimes	ADV
ihlr-27440	419	110	reimbursed	reimburse	VERB
ihlr-27440	419	111	and	and	CCONJ
ihlr-27440	419	112	sometimes	sometimes	ADV
ihlr-27440	419	113	not	not	PART
ihlr-27440	419	114	.	.	PUNCT
ihlr-27440	420	1	but	but	CCONJ
ihlr-27440	420	2	no	no	DET
ihlr-27440	420	3	evidence	evidence	NOUN
ihlr-27440	420	4	showing	show	VERB
ihlr-27440	420	5	the	the	DET
ihlr-27440	420	6	amount	amount	NOUN
ihlr-27440	420	7	of	of	ADP
ihlr-27440	420	8	time	time	NOUN
ihlr-27440	420	9	the	the	DET
ihlr-27440	420	10	facility	facility	NOUN
ihlr-27440	420	11	provided	provide	VERB
ihlr-27440	420	12	unreimbursed	unreimburse	VERB
ihlr-27440	420	13	services	service	NOUN
ihlr-27440	420	14	versus	versus	ADP
ihlr-27440	420	15	the	the	DET
ihlr-27440	420	16	amount	amount	NOUN
ihlr-27440	420	17	of	of	ADP
ihlr-27440	420	18	time	time	NOUN
ihlr-27440	420	19	the	the	DET
ihlr-27440	420	20	facility	facility	NOUN
ihlr-27440	420	21	provided	provide	VERB
ihlr-27440	420	22	reimbursed	reimburse	VERB
ihlr-27440	420	23	services	service	NOUN
ihlr-27440	420	24	was	be	AUX
ihlr-27440	420	25	offered	offer	VERB
ihlr-27440	420	26	,	,	PUNCT
ihlr-27440	420	27	and	and	CCONJ
ihlr-27440	420	28	the	the	DET
ihlr-27440	420	29	board	board	NOUN
ihlr-27440	420	30	could	could	AUX
ihlr-27440	420	31	not	not	PART
ihlr-27440	420	32	allow	allow	VERB
ihlr-27440	420	33	for	for	ADP
ihlr-27440	420	34	an	an	DET
ihlr-27440	420	35	exemption.127	exemption.127	NOUN
ihlr-27440	420	36	as	as	ADP
ihlr-27440	420	37	such	such	ADJ
ihlr-27440	420	38	,	,	PUNCT
ihlr-27440	420	39	the	the	DET
ihlr-27440	420	40	board	board	NOUN
ihlr-27440	420	41	(	(	PUNCT
ihlr-27440	420	42	and	and	CCONJ
ihlr-27440	420	43	the	the	DET
ihlr-27440	420	44	tax	tax	NOUN
ihlr-27440	420	45	court	court	NOUN
ihlr-27440	420	46	on	on	ADP
ihlr-27440	420	47	appeal	appeal	NOUN
ihlr-27440	420	48	)	)	PUNCT
ihlr-27440	420	49	,	,	PUNCT
ihlr-27440	420	50	concluded	conclude	VERB
ihlr-27440	420	51	that	that	SCONJ
ihlr-27440	420	52	at	at	ADP
ihlr-27440	420	53	most	most	ADJ
ihlr-27440	420	54	,	,	PUNCT
ihlr-27440	420	55	epworth	epworth	ADJ
ihlr-27440	420	56	crossing	crossing	NOUN
ihlr-27440	420	57	was	be	AUX
ihlr-27440	420	58	shown	show	VERB
ihlr-27440	420	59	to	to	PART
ihlr-27440	420	60	provide	provide	VERB
ihlr-27440	420	61	some	some	DET
ihlr-27440	420	62	form	form	NOUN
ihlr-27440	420	63	or	or	CCONJ
ihlr-27440	420	64	amount	amount	NOUN
ihlr-27440	420	65	of	of	ADP
ihlr-27440	420	66	charitable	charitable	ADJ
ihlr-27440	420	67	health	health	NOUN
ihlr-27440	420	68	services	service	NOUN
ihlr-27440	420	69	;	;	PUNCT
ihlr-27440	420	70	this	this	DET
ihlr-27440	420	71	conclusion	conclusion	NOUN
ihlr-27440	420	72	did	do	AUX
ihlr-27440	420	73	not	not	PART
ihlr-27440	420	74	determine	determine	VERB
ihlr-27440	420	75	what	what	DET
ihlr-27440	420	76	amount	amount	NOUN
ihlr-27440	420	77	of	of	ADP
ihlr-27440	420	78	those	those	DET
ihlr-27440	420	79	services	service	NOUN
ihlr-27440	420	80	were	be	AUX
ihlr-27440	420	81	charity	charity	NOUN
ihlr-27440	420	82	care	care	NOUN
ihlr-27440	420	83	,	,	PUNCT
ihlr-27440	420	84	how	how	SCONJ
ihlr-27440	420	85	those	those	DET
ihlr-27440	420	86	services	service	NOUN
ihlr-27440	420	87	constituted	constitute	VERB
ihlr-27440	420	88	charity	charity	NOUN
ihlr-27440	420	89	care	care	NOUN
ihlr-27440	420	90	,	,	PUNCT
ihlr-27440	420	91	or	or	CCONJ
ihlr-27440	420	92	how	how	SCONJ
ihlr-27440	420	93	much	much	ADJ
ihlr-27440	420	94	time	time	NOUN
ihlr-27440	420	95	the	the	DET
ihlr-27440	420	96	facility	facility	NOUN
ihlr-27440	420	97	was	be	AUX
ihlr-27440	420	98	used	use	VERB
ihlr-27440	420	99	to	to	PART
ihlr-27440	420	100	provide	provide	VERB
ihlr-27440	420	101	such	such	ADJ
ihlr-27440	420	102	care	care	NOUN
ihlr-27440	420	103	.	.	PUNCT
ihlr-27440	421	1	e.	e.	PROPN
ihlr-27440	421	2	statutory	statutory	PROPN
ihlr-27440	421	3	application	application	NOUN
ihlr-27440	421	4	to	to	ADP
ihlr-27440	421	5	the	the	DET
ihlr-27440	421	6	telehealth	telehealth	ADJ
ihlr-27440	421	7	facility	facility	NOUN
ihlr-27440	421	8	the	the	DET
ihlr-27440	421	9	facility	facility	NOUN
ihlr-27440	421	10	’s	’s	PART
ihlr-27440	421	11	location	location	NOUN
ihlr-27440	421	12	in	in	ADP
ihlr-27440	421	13	a	a	DET
ihlr-27440	421	14	rural	rural	ADJ
ihlr-27440	421	15	and	and	CCONJ
ihlr-27440	421	16	medically	medically	ADV
ihlr-27440	421	17	underserved	underserved	ADJ
ihlr-27440	421	18	area	area	NOUN
ihlr-27440	421	19	appears	appear	VERB
ihlr-27440	421	20	to	to	PART
ihlr-27440	421	21	be	be	AUX
ihlr-27440	421	22	beneficial	beneficial	ADJ
ihlr-27440	421	23	evidence	evidence	NOUN
ihlr-27440	421	24	for	for	ADP
ihlr-27440	421	25	establishing	establish	VERB
ihlr-27440	421	26	charity	charity	NOUN
ihlr-27440	421	27	care	care	NOUN
ihlr-27440	421	28	and	and	CCONJ
ihlr-27440	421	29	community	community	NOUN
ihlr-27440	421	30	benefit	benefit	NOUN
ihlr-27440	421	31	.	.	PUNCT
ihlr-27440	422	1	while	while	SCONJ
ihlr-27440	422	2	the	the	DET
ihlr-27440	422	3	epworth	epworth	PROPN
ihlr-27440	422	4	crossing	crossing	NOUN
ihlr-27440	422	5	facility	facility	NOUN
ihlr-27440	422	6	provided	provide	VERB
ihlr-27440	422	7	services	service	NOUN
ihlr-27440	422	8	to	to	ADP
ihlr-27440	422	9	everyone	everyone	PRON
ihlr-27440	422	10	regardless	regardless	ADV
ihlr-27440	422	11	of	of	ADP
ihlr-27440	422	12	their	their	PRON
ihlr-27440	422	13	ability	ability	NOUN
ihlr-27440	422	14	to	to	PART
ihlr-27440	422	15	pay	pay	VERB
ihlr-27440	422	16	,	,	PUNCT
ihlr-27440	422	17	its	its	PRON
ihlr-27440	422	18	location	location	NOUN
ihlr-27440	422	19	in	in	ADP
ihlr-27440	422	20	warrick	warrick	PROPN
ihlr-27440	422	21	county	county	PROPN
ihlr-27440	422	22	,	,	PUNCT
ihlr-27440	422	23	at	at	ADP
ihlr-27440	422	24	least	least	ADJ
ihlr-27440	422	25	,	,	PUNCT
ihlr-27440	422	26	implicitly	implicitly	ADV
ihlr-27440	422	27	suggested	suggest	VERB
ihlr-27440	422	28	that	that	SCONJ
ihlr-27440	422	29	its	its	PRON
ihlr-27440	422	30	ability	ability	NOUN
ihlr-27440	422	31	to	to	PART
ihlr-27440	422	32	provide	provide	VERB
ihlr-27440	422	33	charity	charity	NOUN
ihlr-27440	422	34	care	care	NOUN
ihlr-27440	422	35	was	be	AUX
ihlr-27440	422	36	limited	limit	VERB
ihlr-27440	422	37	to	to	ADP
ihlr-27440	422	38	some	some	DET
ihlr-27440	422	39	extent.128	extent.128	NOUN
ihlr-27440	422	40	however	however	ADV
ihlr-27440	422	41	,	,	PUNCT
ihlr-27440	422	42	the	the	DET
ihlr-27440	422	43	physician	physician	NOUN
ihlr-27440	422	44	practices	practice	NOUN
ihlr-27440	422	45	in	in	ADP
ihlr-27440	422	46	st	st	PROPN
ihlr-27440	422	47	.	.	PROPN
ihlr-27440	422	48	margaret	margaret	PROPN
ihlr-27440	422	49	mercy	mercy	NOUN
ihlr-27440	422	50	were	be	AUX
ihlr-27440	422	51	specifically	specifically	ADV
ihlr-27440	422	52	placed	place	VERB
ihlr-27440	422	53	in	in	ADP
ihlr-27440	422	54	areas	area	NOUN
ihlr-27440	422	55	of	of	ADP
ihlr-27440	422	56	underservice	underservice	NOUN
ihlr-27440	422	57	and	and	CCONJ
ihlr-27440	422	58	that	that	PRON
ihlr-27440	422	59	lacked	lack	VERB
ihlr-27440	422	60	access	access	NOUN
ihlr-27440	422	61	to	to	ADP
ihlr-27440	422	62	primary	primary	ADJ
ihlr-27440	422	63	care	care	NOUN
ihlr-27440	422	64	--	--	PUNCT
ihlr-27440	422	65	a	a	DET
ihlr-27440	422	66	fact	fact	NOUN
ihlr-27440	422	67	the	the	DET
ihlr-27440	422	68	board	board	NOUN
ihlr-27440	422	69	determined	determine	VERB
ihlr-27440	422	70	relevant	relevant	ADJ
ihlr-27440	422	71	when	when	SCONJ
ihlr-27440	422	72	concluding	conclude	VERB
ihlr-27440	422	73	which	which	DET
ihlr-27440	422	74	practices	practice	NOUN
ihlr-27440	422	75	were	be	AUX
ihlr-27440	422	76	entitled	entitle	VERB
ihlr-27440	422	77	to	to	ADP
ihlr-27440	422	78	a	a	DET
ihlr-27440	422	79	charitable	charitable	ADJ
ihlr-27440	422	80	purpose	purpose	NOUN
ihlr-27440	422	81	exemption.129	exemption.129	VERB
ihlr-27440	422	82	put	put	VERB
ihlr-27440	422	83	physicians	physician	NOUN
ihlr-27440	422	84	in	in	ADP
ihlr-27440	422	85	locations	location	NOUN
ihlr-27440	422	86	that	that	PRON
ihlr-27440	422	87	needed	need	VERB
ihlr-27440	422	88	primary	primary	ADJ
ihlr-27440	422	89	care	care	NOUN
ihlr-27440	422	90	”	"	PUNCT
ihlr-27440	422	91	and	and	CCONJ
ihlr-27440	422	92	placed	place	VERB
ihlr-27440	422	93	physicians	physician	NOUN
ihlr-27440	422	94	in	in	ADP
ihlr-27440	422	95	medically	medically	ADV
ihlr-27440	422	96	underserved	underserved	ADJ
ihlr-27440	422	97	areas	area	NOUN
ihlr-27440	422	98	.	.	PUNCT
ihlr-27440	422	99	)	)	PUNCT
ihlr-27440	422	100	.	.	PUNCT
ihlr-27440	423	1	125	125	NUM
ihlr-27440	423	2	.	.	PUNCT
ihlr-27440	423	3	st	st	PROPN
ihlr-27440	423	4	.	.	PROPN
ihlr-27440	423	5	mary	mary	PROPN
ihlr-27440	423	6	’s	’s	PROPN
ihlr-27440	423	7	v.	v.	PROPN
ihlr-27440	423	8	warrick	warrick	PROPN
ihlr-27440	423	9	cnty	cnty	PROPN
ihlr-27440	423	10	.	.	PUNCT
ihlr-27440	424	1	assessor	assessor	NOUN
ihlr-27440	424	2	,	,	PUNCT
ihlr-27440	424	3	pet	pet	NOUN
ihlr-27440	424	4	.	.	PUNCT
ihlr-27440	425	1	87	87	NUM
ihlr-27440	425	2	-	-	PUNCT
ihlr-27440	425	3	019	019	NUM
ihlr-27440	425	4	-	-	PUNCT
ihlr-27440	425	5	15	15	NUM
ihlr-27440	425	6	-	-	PUNCT
ihlr-27440	425	7	2	2	NUM
ihlr-27440	425	8	-	-	PUNCT
ihlr-27440	425	9	8	8	NUM
ihlr-27440	425	10	-	-	PUNCT
ihlr-27440	425	11	01458	01458	NUM
ihlr-27440	425	12	-	-	SYM
ihlr-27440	425	13	16	16	NUM
ihlr-27440	425	14	(	(	PUNCT
ihlr-27440	425	15	ind	ind	NOUN
ihlr-27440	425	16	.	.	PUNCT
ihlr-27440	426	1	tax	tax	PROPN
ihlr-27440	426	2	rev	rev	PROPN
ihlr-27440	426	3	.	.	PROPN
ihlr-27440	427	1	bd	bd	PROPN
ihlr-27440	427	2	.	.	PROPN
ihlr-27440	427	3	,	,	PUNCT
ihlr-27440	427	4	feb	feb	PROPN
ihlr-27440	427	5	.	.	PROPN
ihlr-27440	427	6	23	23	NUM
ihlr-27440	427	7	,	,	PUNCT
ihlr-27440	427	8	2018	2018	NUM
ihlr-27440	427	9	)	)	PUNCT
ihlr-27440	427	10	(	(	PUNCT
ihlr-27440	427	11	aff’d	aff’d	PROPN
ihlr-27440	427	12	st	st	PROPN
ihlr-27440	427	13	,	,	PUNCT
ihlr-27440	427	14	mary	mary	PROPN
ihlr-27440	427	15	’s	’s	PART
ihlr-27440	427	16	bldg	bldg	PROPN
ihlr-27440	427	17	.	.	PUNCT
ihlr-27440	427	18	corp	corp	PROPN
ihlr-27440	427	19	.	.	PROPN
ihlr-27440	428	1	v.	v.	PROPN
ihlr-27440	428	2	redman	redman	PROPN
ihlr-27440	428	3	,	,	PUNCT
ihlr-27440	428	4	135	135	NUM
ihlr-27440	428	5	n.e.3d	n.e.3d	NUM
ihlr-27440	428	6	681	681	NUM
ihlr-27440	428	7	(	(	PUNCT
ihlr-27440	428	8	ind	ind	NOUN
ihlr-27440	428	9	.	.	PUNCT
ihlr-27440	429	1	t.c	t.c	PROPN
ihlr-27440	429	2	.	.	PROPN
ihlr-27440	429	3	2019	2019	NUM
ihlr-27440	429	4	)	)	PUNCT
ihlr-27440	429	5	)	)	PUNCT
ihlr-27440	429	6	.	.	PUNCT
ihlr-27440	430	1	126	126	NUM
ihlr-27440	430	2	.	.	PUNCT
ihlr-27440	431	1	i	i	PRON
ihlr-27440	431	2	d.	d.	PROPN
ihlr-27440	431	3	127	127	NUM
ihlr-27440	431	4	.	.	PUNCT
ihlr-27440	432	1	i	i	PRON
ihlr-27440	432	2	d.	d.	PROPN
ihlr-27440	432	3	128	128	NUM
ihlr-27440	432	4	.	.	PUNCT
ihlr-27440	433	1	i	i	PRON
ihlr-27440	433	2	d.	d.	PROPN
ihlr-27440	433	3	(	(	PUNCT
ihlr-27440	433	4	noting	note	VERB
ihlr-27440	433	5	warrick	warrick	PROPN
ihlr-27440	433	6	county	county	PROPN
ihlr-27440	433	7	has	have	VERB
ihlr-27440	433	8	a	a	DET
ihlr-27440	433	9	population	population	NOUN
ihlr-27440	433	10	with	with	ADP
ihlr-27440	433	11	11.8	11.8	NUM
ihlr-27440	433	12	percent	percent	NOUN
ihlr-27440	433	13	uninsured	uninsured	ADJ
ihlr-27440	433	14	and	and	CCONJ
ihlr-27440	433	15	7.5	7.5	NUM
ihlr-27440	433	16	percent	percent	NOUN
ihlr-27440	433	17	in	in	ADP
ihlr-27440	433	18	poverty	poverty	NOUN
ihlr-27440	433	19	)	)	PUNCT
ihlr-27440	433	20	.	.	PUNCT
ihlr-27440	434	1	129	129	NUM
ihlr-27440	434	2	.	.	PUNCT
ihlr-27440	435	1	st	st	PROPN
ihlr-27440	435	2	.	.	PROPN
ihlr-27440	435	3	margaret	margaret	PROPN
ihlr-27440	435	4	mercy	mercy	PROPN
ihlr-27440	435	5	healthcare	healthcare	PROPN
ihlr-27440	435	6	ctrs	ctrs	PROPN
ihlr-27440	435	7	.	.	PROPN
ihlr-27440	435	8	,	,	PUNCT
ihlr-27440	435	9	inc	inc	PROPN
ihlr-27440	435	10	.	.	PROPN
ihlr-27440	436	1	v.	v.	PROPN
ihlr-27440	436	2	lake	lake	PROPN
ihlr-27440	436	3	cnty	cnty	PROPN
ihlr-27440	436	4	.	.	PUNCT
ihlr-27440	437	1	prop	prop	NOUN
ihlr-27440	437	2	.	.	PUNCT
ihlr-27440	438	1	tax	tax	NOUN
ihlr-27440	438	2	assessment	assessment	NOUN
ihlr-27440	438	3	bd	bd	PROPN
ihlr-27440	438	4	.	.	PROPN
ihlr-27440	438	5	app	app	PROPN
ihlr-27440	438	6	.	.	PROPN
ihlr-27440	438	7	,	,	PUNCT
ihlr-27440	438	8	pet	pet	NOUN
ihlr-27440	438	9	.	.	PUNCT
ihlr-27440	439	1	45	45	NUM
ihlr-27440	439	2	-	-	PUNCT
ihlr-27440	439	3	023	023	NUM
ihlr-27440	439	4	-	-	PUNCT
ihlr-27440	439	5	00	00	NUM
ihlr-27440	439	6	-	-	PUNCT
ihlr-27440	439	7	2	2	NUM
ihlr-27440	439	8	-	-	PUNCT
ihlr-27440	439	9	8	8	NUM
ihlr-27440	439	10	-	-	PUNCT
ihlr-27440	439	11	00010	00010	NUM
ihlr-27440	439	12	,	,	PUNCT
ihlr-27440	439	13	at	at	ADP
ihlr-27440	439	14	25	25	NUM
ihlr-27440	439	15	(	(	PUNCT
ihlr-27440	439	16	ind	ind	NOUN
ihlr-27440	439	17	.	.	PUNCT
ihlr-27440	440	1	tax	tax	PROPN
ihlr-27440	440	2	rev	rev	PROPN
ihlr-27440	440	3	.	.	PROPN
ihlr-27440	441	1	bd	bd	PROPN
ihlr-27440	441	2	.	.	PROPN
ihlr-27440	441	3	,	,	PUNCT
ihlr-27440	441	4	july	july	PROPN
ihlr-27440	441	5	8	8	NUM
ihlr-27440	441	6	,	,	PUNCT
ihlr-27440	441	7	2008	2008	NUM
ihlr-27440	441	8	)	)	PUNCT
ihlr-27440	441	9	.	.	PUNCT
ihlr-27440	442	1	2023	2023	NUM
ihlr-27440	442	2	]	]	PUNCT
ihlr-27440	442	3	taxation	taxation	NOUN
ihlr-27440	442	4	and	and	CCONJ
ihlr-27440	442	5	telehealth	telehealth	ADJ
ihlr-27440	442	6	403	403	NUM
ihlr-27440	442	7	furthermore	furthermore	ADV
ihlr-27440	442	8	,	,	PUNCT
ihlr-27440	442	9	the	the	DET
ihlr-27440	442	10	telehealth	telehealth	ADJ
ihlr-27440	442	11	facility	facility	NOUN
ihlr-27440	442	12	must	must	AUX
ihlr-27440	442	13	ensure	ensure	VERB
ihlr-27440	442	14	that	that	SCONJ
ihlr-27440	442	15	it	it	PRON
ihlr-27440	442	16	presents	present	VERB
ihlr-27440	442	17	evidence	evidence	NOUN
ihlr-27440	442	18	demonstrating	demonstrate	VERB
ihlr-27440	442	19	it	it	PRON
ihlr-27440	442	20	was	be	AUX
ihlr-27440	442	21	predominately	predominately	ADV
ihlr-27440	442	22	used	use	VERB
ihlr-27440	442	23	for	for	ADP
ihlr-27440	442	24	providing	provide	VERB
ihlr-27440	442	25	charity	charity	NOUN
ihlr-27440	442	26	care	care	NOUN
ihlr-27440	442	27	and	and	CCONJ
ihlr-27440	442	28	community	community	NOUN
ihlr-27440	442	29	benefits	benefit	NOUN
ihlr-27440	442	30	at	at	ADP
ihlr-27440	442	31	unreimbursed	unreimbursed	ADJ
ihlr-27440	442	32	costs	cost	NOUN
ihlr-27440	442	33	.	.	PUNCT
ihlr-27440	443	1	sufficient	sufficient	ADJ
ihlr-27440	443	2	evidence	evidence	NOUN
ihlr-27440	443	3	was	be	AUX
ihlr-27440	443	4	a	a	DET
ihlr-27440	443	5	key	key	ADJ
ihlr-27440	443	6	factor	factor	NOUN
ihlr-27440	443	7	leading	lead	VERB
ihlr-27440	443	8	to	to	ADP
ihlr-27440	443	9	the	the	DET
ihlr-27440	443	10	board	board	NOUN
ihlr-27440	443	11	’s	’s	PART
ihlr-27440	443	12	denial	denial	NOUN
ihlr-27440	443	13	of	of	ADP
ihlr-27440	443	14	a	a	DET
ihlr-27440	443	15	charitable	charitable	ADJ
ihlr-27440	443	16	purposes	purpose	NOUN
ihlr-27440	443	17	exemption	exemption	NOUN
ihlr-27440	443	18	for	for	ADP
ihlr-27440	443	19	epworth	epworth	ADJ
ihlr-27440	443	20	crossing	crossing	NOUN
ihlr-27440	443	21	.	.	PUNCT
ihlr-27440	444	1	however	however	ADV
ihlr-27440	444	2	,	,	PUNCT
ihlr-27440	444	3	some	some	DET
ihlr-27440	444	4	practitioners	practitioner	NOUN
ihlr-27440	444	5	have	have	AUX
ihlr-27440	444	6	argued	argue	VERB
ihlr-27440	444	7	that	that	SCONJ
ihlr-27440	444	8	the	the	DET
ihlr-27440	444	9	tax	tax	NOUN
ihlr-27440	444	10	court	court	NOUN
ihlr-27440	444	11	’s	’s	PART
ihlr-27440	444	12	interpretation	interpretation	NOUN
ihlr-27440	444	13	of	of	ADP
ihlr-27440	444	14	the	the	DET
ihlr-27440	444	15	predominate	predominate	ADJ
ihlr-27440	444	16	use	use	NOUN
ihlr-27440	444	17	test	test	NOUN
ihlr-27440	444	18	in	in	ADP
ihlr-27440	444	19	redman	redman	PROPN
ihlr-27440	444	20	may	may	AUX
ihlr-27440	444	21	result	result	VERB
ihlr-27440	444	22	in	in	ADP
ihlr-27440	444	23	indiana	indiana	PROPN
ihlr-27440	444	24	assessors	assessor	NOUN
ihlr-27440	444	25	denying	deny	VERB
ihlr-27440	444	26	property	property	NOUN
ihlr-27440	444	27	tax	tax	NOUN
ihlr-27440	444	28	exemptions	exemption	NOUN
ihlr-27440	444	29	because	because	SCONJ
ihlr-27440	444	30	of	of	ADP
ihlr-27440	444	31	the	the	DET
ihlr-27440	444	32	test	test	NOUN
ihlr-27440	444	33	’s	’s	PART
ihlr-27440	444	34	heightened	heighten	VERB
ihlr-27440	444	35	standard.130	standard.130	ADV
ihlr-27440	444	36	v.	v.	ADP
ihlr-27440	444	37	the	the	DET
ihlr-27440	444	38	argument	argument	NOUN
ihlr-27440	444	39	a.	a.	NOUN
ihlr-27440	444	40	broadening	broaden	VERB
ihlr-27440	444	41	exemption	exemption	NOUN
ihlr-27440	444	42	status	status	NOUN
ihlr-27440	444	43	to	to	PART
ihlr-27440	444	44	include	include	VERB
ihlr-27440	444	45	all	all	DET
ihlr-27440	444	46	property	property	NOUN
ihlr-27440	444	47	owned	own	VERB
ihlr-27440	444	48	and	and	CCONJ
ihlr-27440	444	49	operated	operate	VERB
ihlr-27440	444	50	by	by	ADP
ihlr-27440	444	51	nonprofit	nonprofit	ADJ
ihlr-27440	444	52	hospitals	hospital	NOUN
ihlr-27440	444	53	as	as	SCONJ
ihlr-27440	444	54	it	it	PRON
ihlr-27440	444	55	stands	stand	VERB
ihlr-27440	444	56	,	,	PUNCT
ihlr-27440	444	57	other	other	ADJ
ihlr-27440	444	58	property	property	NOUN
ihlr-27440	444	59	owned	own	VERB
ihlr-27440	444	60	by	by	ADP
ihlr-27440	444	61	an	an	DET
ihlr-27440	444	62	exempt	exempt	ADJ
ihlr-27440	444	63	hospital	hospital	NOUN
ihlr-27440	444	64	in	in	ADP
ihlr-27440	444	65	indiana	indiana	PROPN
ihlr-27440	444	66	faces	face	VERB
ihlr-27440	444	67	an	an	DET
ihlr-27440	444	68	uphill	uphill	ADJ
ihlr-27440	444	69	battle	battle	NOUN
ihlr-27440	444	70	to	to	PART
ihlr-27440	444	71	qualify	qualify	VERB
ihlr-27440	444	72	for	for	ADP
ihlr-27440	444	73	a	a	DET
ihlr-27440	444	74	charitable	charitable	ADJ
ihlr-27440	444	75	purposes	purpose	NOUN
ihlr-27440	444	76	exemption	exemption	NOUN
ihlr-27440	444	77	.	.	PUNCT
ihlr-27440	445	1	to	to	ADP
ihlr-27440	445	2	an	an	DET
ihlr-27440	445	3	extent	extent	NOUN
ihlr-27440	445	4	,	,	PUNCT
ihlr-27440	445	5	it	it	PRON
ihlr-27440	445	6	is	be	AUX
ihlr-27440	445	7	logical	logical	ADJ
ihlr-27440	445	8	to	to	PART
ihlr-27440	445	9	place	place	VERB
ihlr-27440	445	10	parameters	parameter	NOUN
ihlr-27440	445	11	on	on	ADP
ihlr-27440	445	12	how	how	SCONJ
ihlr-27440	445	13	far	far	ADV
ihlr-27440	445	14	a	a	DET
ihlr-27440	445	15	nonprofit	nonprofit	ADJ
ihlr-27440	445	16	hospital	hospital	NOUN
ihlr-27440	445	17	can	can	AUX
ihlr-27440	445	18	take	take	VERB
ihlr-27440	445	19	exemption	exemption	NOUN
ihlr-27440	445	20	status	status	NOUN
ihlr-27440	445	21	.	.	PUNCT
ihlr-27440	446	1	however	however	ADV
ihlr-27440	446	2	,	,	PUNCT
ihlr-27440	446	3	having	have	VERB
ihlr-27440	446	4	three	three	NUM
ihlr-27440	446	5	different	different	ADJ
ihlr-27440	446	6	standards	standard	NOUN
ihlr-27440	446	7	that	that	PRON
ihlr-27440	446	8	appear	appear	VERB
ihlr-27440	446	9	to	to	PART
ihlr-27440	446	10	overlap	overlap	VERB
ihlr-27440	446	11	with	with	ADP
ihlr-27440	446	12	each	each	DET
ihlr-27440	446	13	other	other	ADJ
ihlr-27440	446	14	(	(	PUNCT
ihlr-27440	446	15	e.g.	e.g.	ADV
ihlr-27440	446	16	,	,	PUNCT
ihlr-27440	446	17	the	the	DET
ihlr-27440	446	18	predominate	predominate	ADJ
ihlr-27440	446	19	use	use	NOUN
ihlr-27440	446	20	test	test	NOUN
ihlr-27440	446	21	)	)	PUNCT
ihlr-27440	446	22	may	may	AUX
ihlr-27440	446	23	lead	lead	VERB
ihlr-27440	446	24	to	to	ADP
ihlr-27440	446	25	inconsistent	inconsistent	ADJ
ihlr-27440	446	26	rulings	ruling	NOUN
ihlr-27440	446	27	and	and	CCONJ
ihlr-27440	446	28	have	have	VERB
ihlr-27440	446	29	a	a	DET
ihlr-27440	446	30	negative	negative	ADJ
ihlr-27440	446	31	impact	impact	NOUN
ihlr-27440	446	32	on	on	ADP
ihlr-27440	446	33	innovative	innovative	ADJ
ihlr-27440	446	34	approaches	approach	NOUN
ihlr-27440	446	35	to	to	ADP
ihlr-27440	446	36	health	health	NOUN
ihlr-27440	446	37	by	by	ADP
ihlr-27440	446	38	nonprofit	nonprofit	ADJ
ihlr-27440	446	39	hospitals	hospital	NOUN
ihlr-27440	446	40	.	.	PUNCT
ihlr-27440	447	1	of	of	ADP
ihlr-27440	447	2	extreme	extreme	ADJ
ihlr-27440	447	3	importance	importance	NOUN
ihlr-27440	447	4	–	–	PUNCT
ihlr-27440	447	5	as	as	ADV
ihlr-27440	447	6	far	far	ADV
ihlr-27440	447	7	as	as	SCONJ
ihlr-27440	447	8	this	this	DET
ihlr-27440	447	9	note	note	NOUN
ihlr-27440	447	10	is	be	AUX
ihlr-27440	447	11	concerned	concern	VERB
ihlr-27440	447	12	–	–	PUNCT
ihlr-27440	447	13	is	be	AUX
ihlr-27440	447	14	the	the	DET
ihlr-27440	447	15	fact	fact	NOUN
ihlr-27440	447	16	that	that	SCONJ
ihlr-27440	447	17	nearly	nearly	ADV
ihlr-27440	447	18	all	all	DET
ihlr-27440	447	19	the	the	DET
ihlr-27440	447	20	opinions	opinion	NOUN
ihlr-27440	447	21	on	on	ADP
ihlr-27440	447	22	this	this	DET
ihlr-27440	447	23	issue	issue	NOUN
ihlr-27440	447	24	have	have	AUX
ihlr-27440	447	25	analyzed	analyze	VERB
ihlr-27440	447	26	a	a	DET
ihlr-27440	447	27	facility	facility	NOUN
ihlr-27440	447	28	or	or	CCONJ
ihlr-27440	447	29	facilities	facility	NOUN
ihlr-27440	447	30	that	that	PRON
ihlr-27440	447	31	were	be	AUX
ihlr-27440	447	32	located	locate	VERB
ihlr-27440	447	33	either	either	CCONJ
ihlr-27440	447	34	on	on	ADP
ihlr-27440	447	35	or	or	CCONJ
ihlr-27440	447	36	relatively	relatively	ADV
ihlr-27440	447	37	close	close	ADJ
ihlr-27440	447	38	to	to	ADP
ihlr-27440	447	39	the	the	DET
ihlr-27440	447	40	main	main	ADJ
ihlr-27440	447	41	hospital	hospital	NOUN
ihlr-27440	447	42	’s	’s	PART
ihlr-27440	447	43	campus	campus	NOUN
ihlr-27440	447	44	.	.	PUNCT
ihlr-27440	448	1	but	but	CCONJ
ihlr-27440	448	2	with	with	SCONJ
ihlr-27440	448	3	modern	modern	ADJ
ihlr-27440	448	4	medical	medical	ADJ
ihlr-27440	448	5	approaches	approach	NOUN
ihlr-27440	448	6	to	to	ADP
ihlr-27440	448	7	health	health	NOUN
ihlr-27440	448	8	beginning	begin	VERB
ihlr-27440	448	9	to	to	PART
ihlr-27440	448	10	embrace	embrace	VERB
ihlr-27440	448	11	the	the	DET
ihlr-27440	448	12	possibilities	possibility	NOUN
ihlr-27440	448	13	of	of	ADP
ihlr-27440	448	14	telehealth	telehealth	NOUN
ihlr-27440	448	15	,	,	PUNCT
ihlr-27440	448	16	indiana	indiana	PROPN
ihlr-27440	448	17	could	could	AUX
ihlr-27440	448	18	find	find	VERB
ihlr-27440	448	19	itself	itself	PRON
ihlr-27440	448	20	behind	behind	ADP
ihlr-27440	448	21	the	the	DET
ihlr-27440	448	22	curve	curve	NOUN
ihlr-27440	448	23	because	because	SCONJ
ihlr-27440	448	24	of	of	ADP
ihlr-27440	448	25	unresolved	unresolved	ADJ
ihlr-27440	448	26	issues	issue	NOUN
ihlr-27440	448	27	regarding	regard	VERB
ihlr-27440	448	28	where	where	SCONJ
ihlr-27440	448	29	the	the	DET
ihlr-27440	448	30	exemption	exemption	NOUN
ihlr-27440	448	31	requesting	request	VERB
ihlr-27440	448	32	facility	facility	NOUN
ihlr-27440	448	33	is	be	AUX
ihlr-27440	448	34	in	in	ADP
ihlr-27440	448	35	relation	relation	NOUN
ihlr-27440	448	36	to	to	ADP
ihlr-27440	448	37	the	the	DET
ihlr-27440	448	38	main	main	ADJ
ihlr-27440	448	39	hospital	hospital	NOUN
ihlr-27440	448	40	facility.131	facility.131	VERB
ihlr-27440	448	41	a	a	DET
ihlr-27440	448	42	second	second	ADJ
ihlr-27440	448	43	area	area	NOUN
ihlr-27440	448	44	of	of	ADP
ihlr-27440	448	45	concern	concern	NOUN
ihlr-27440	448	46	is	be	AUX
ihlr-27440	448	47	also	also	ADV
ihlr-27440	448	48	advanced	advance	VERB
ihlr-27440	448	49	by	by	ADP
ihlr-27440	448	50	the	the	DET
ihlr-27440	448	51	potential	potential	ADJ
ihlr-27440	448	52	negative	negative	ADJ
ihlr-27440	448	53	effects	effect	NOUN
ihlr-27440	448	54	to	to	ADP
ihlr-27440	448	55	competition	competition	NOUN
ihlr-27440	448	56	in	in	ADP
ihlr-27440	448	57	the	the	DET
ihlr-27440	448	58	telehealth	telehealth	ADJ
ihlr-27440	448	59	facility	facility	NOUN
ihlr-27440	448	60	market	market	NOUN
ihlr-27440	448	61	,	,	PUNCT
ihlr-27440	448	62	both	both	PRON
ihlr-27440	448	63	between	between	ADP
ihlr-27440	448	64	nonprofit	nonprofit	ADJ
ihlr-27440	448	65	hospitals	hospital	NOUN
ihlr-27440	448	66	and	and	CCONJ
ihlr-27440	448	67	private	private	ADJ
ihlr-27440	448	68	-	-	PUNCT
ihlr-27440	448	69	for	for	ADP
ihlr-27440	448	70	profit	profit	NOUN
ihlr-27440	448	71	telehealth	telehealth	ADJ
ihlr-27440	448	72	groups	group	NOUN
ihlr-27440	448	73	,	,	PUNCT
ihlr-27440	448	74	and	and	CCONJ
ihlr-27440	448	75	between	between	ADP
ihlr-27440	448	76	states	state	NOUN
ihlr-27440	448	77	.	.	PUNCT
ihlr-27440	449	1	in	in	ADP
ihlr-27440	449	2	the	the	DET
ihlr-27440	449	3	first	first	ADJ
ihlr-27440	449	4	instance	instance	NOUN
ihlr-27440	449	5	,	,	PUNCT
ihlr-27440	449	6	because	because	SCONJ
ihlr-27440	449	7	state	state	NOUN
ihlr-27440	449	8	and	and	CCONJ
ihlr-27440	449	9	local	local	ADJ
ihlr-27440	449	10	property	property	NOUN
ihlr-27440	449	11	tax	tax	NOUN
ihlr-27440	449	12	exemptions	exemption	NOUN
ihlr-27440	449	13	are	be	AUX
ihlr-27440	449	14	of	of	ADP
ihlr-27440	449	15	extreme	extreme	ADJ
ihlr-27440	449	16	importance	importance	NOUN
ihlr-27440	449	17	to	to	ADP
ihlr-27440	449	18	nonprofit	nonprofit	ADJ
ihlr-27440	449	19	hospitals	hospital	NOUN
ihlr-27440	449	20	in	in	ADP
ihlr-27440	449	21	furthering	further	VERB
ihlr-27440	449	22	their	their	PRON
ihlr-27440	449	23	charitable	charitable	ADJ
ihlr-27440	449	24	missions	mission	NOUN
ihlr-27440	449	25	,	,	PUNCT
ihlr-27440	449	26	nonprofit	nonprofit	ADJ
ihlr-27440	449	27	hospitals	hospital	NOUN
ihlr-27440	449	28	would	would	AUX
ihlr-27440	449	29	have	have	VERB
ihlr-27440	449	30	a	a	DET
ihlr-27440	449	31	barrier	barrier	NOUN
ihlr-27440	449	32	to	to	ADP
ihlr-27440	449	33	entering	enter	VERB
ihlr-27440	449	34	the	the	DET
ihlr-27440	449	35	telehealth	telehealth	ADJ
ihlr-27440	449	36	facility	facility	NOUN
ihlr-27440	449	37	market	market	NOUN
ihlr-27440	449	38	because	because	SCONJ
ihlr-27440	449	39	of	of	ADP
ihlr-27440	449	40	the	the	DET
ihlr-27440	449	41	additional	additional	ADJ
ihlr-27440	449	42	requirements	requirement	NOUN
ihlr-27440	449	43	placed	place	VERB
ihlr-27440	449	44	on	on	ADP
ihlr-27440	449	45	them	they	PRON
ihlr-27440	449	46	to	to	PART
ihlr-27440	449	47	demonstrate	demonstrate	VERB
ihlr-27440	449	48	that	that	SCONJ
ihlr-27440	449	49	their	their	PRON
ihlr-27440	449	50	additionally	additionally	ADV
ihlr-27440	449	51	owned	own	VERB
ihlr-27440	449	52	property	property	NOUN
ihlr-27440	449	53	is	be	AUX
ihlr-27440	449	54	eligible	eligible	ADJ
ihlr-27440	449	55	for	for	ADP
ihlr-27440	449	56	property	property	NOUN
ihlr-27440	449	57	tax	tax	NOUN
ihlr-27440	449	58	exemption	exemption	NOUN
ihlr-27440	449	59	.	.	PUNCT
ihlr-27440	450	1	stated	state	VERB
ihlr-27440	450	2	differently	differently	ADV
ihlr-27440	450	3	,	,	PUNCT
ihlr-27440	450	4	the	the	DET
ihlr-27440	450	5	additional	additional	ADJ
ihlr-27440	450	6	statutory	statutory	ADJ
ihlr-27440	450	7	requirements	requirement	NOUN
ihlr-27440	450	8	for	for	ADP
ihlr-27440	450	9	additionally	additionally	ADV
ihlr-27440	450	10	owned	own	VERB
ihlr-27440	450	11	property	property	NOUN
ihlr-27440	450	12	would	would	AUX
ihlr-27440	450	13	likely	likely	ADV
ihlr-27440	450	14	dissuade	dissuade	VERB
ihlr-27440	450	15	nonprofit	nonprofit	ADJ
ihlr-27440	450	16	hospitals	hospital	NOUN
ihlr-27440	450	17	from	from	ADP
ihlr-27440	450	18	entering	enter	VERB
ihlr-27440	450	19	this	this	DET
ihlr-27440	450	20	market	market	NOUN
ihlr-27440	450	21	,	,	PUNCT
ihlr-27440	450	22	which	which	PRON
ihlr-27440	450	23	would	would	AUX
ihlr-27440	450	24	lessen	lessen	VERB
ihlr-27440	450	25	market	market	NOUN
ihlr-27440	450	26	participation	participation	NOUN
ihlr-27440	450	27	to	to	PART
ihlr-27440	450	28	include	include	VERB
ihlr-27440	450	29	private	private	ADJ
ihlr-27440	450	30	telehealth	telehealth	ADJ
ihlr-27440	450	31	companies	company	NOUN
ihlr-27440	450	32	and	and	CCONJ
ihlr-27440	450	33	for	for	ADP
ihlr-27440	450	34	-	-	PUNCT
ihlr-27440	450	35	profit	profit	NOUN
ihlr-27440	450	36	hospitals	hospital	NOUN
ihlr-27440	450	37	.	.	PUNCT
ihlr-27440	451	1	as	as	ADP
ihlr-27440	451	2	for	for	ADP
ihlr-27440	451	3	-	-	PUNCT
ihlr-27440	451	4	profit	profit	NOUN
ihlr-27440	451	5	entities	entity	NOUN
ihlr-27440	451	6	,	,	PUNCT
ihlr-27440	451	7	these	these	DET
ihlr-27440	451	8	participants	participant	NOUN
ihlr-27440	451	9	likely	likely	ADV
ihlr-27440	451	10	would	would	AUX
ihlr-27440	451	11	not	not	PART
ihlr-27440	451	12	find	find	VERB
ihlr-27440	451	13	much	much	ADJ
ihlr-27440	451	14	financial	financial	ADJ
ihlr-27440	451	15	sense	sense	NOUN
ihlr-27440	451	16	in	in	ADP
ihlr-27440	451	17	locating	locate	VERB
ihlr-27440	451	18	their	their	PRON
ihlr-27440	451	19	facilities	facility	NOUN
ihlr-27440	451	20	in	in	ADP
ihlr-27440	451	21	rural	rural	ADJ
ihlr-27440	451	22	,	,	PUNCT
ihlr-27440	451	23	medically	medically	ADV
ihlr-27440	451	24	underserved	underserved	ADJ
ihlr-27440	451	25	areas	area	NOUN
ihlr-27440	451	26	,	,	PUNCT
ihlr-27440	451	27	130	130	NUM
ihlr-27440	451	28	.	.	PUNCT
ihlr-27440	451	29	hall	hall	PROPN
ihlr-27440	451	30	render	render	VERB
ihlr-27440	451	31	,	,	PUNCT
ihlr-27440	451	32	supra	supra	NOUN
ihlr-27440	451	33	note	note	NOUN
ihlr-27440	451	34	39	39	NUM
ihlr-27440	451	35	.	.	PUNCT
ihlr-27440	452	1	131	131	X
ihlr-27440	452	2	.	.	PUNCT
ihlr-27440	453	1	see	see	VERB
ihlr-27440	454	1	st	st	PROPN
ihlr-27440	454	2	.	.	PROPN
ihlr-27440	454	3	mary	mary	PROPN
ihlr-27440	454	4	’s	’s	PART
ihlr-27440	454	5	med	med	PROPN
ihlr-27440	454	6	.	.	PUNCT
ihlr-27440	454	7	ctr	ctr	PROPN
ihlr-27440	454	8	.	.	PROPN
ihlr-27440	454	9	,	,	PUNCT
ihlr-27440	454	10	inc	inc	PROPN
ihlr-27440	454	11	.	.	PROPN
ihlr-27440	455	1	v.	v.	ADP
ihlr-27440	455	2	state	state	PROPN
ihlr-27440	455	3	bd	bd	PROPN
ihlr-27440	455	4	.	.	PROPN
ihlr-27440	455	5	of	of	ADP
ihlr-27440	455	6	tax	tax	PROPN
ihlr-27440	455	7	comm’rs	comm’rs	PROPN
ihlr-27440	455	8	,	,	PUNCT
ihlr-27440	455	9	534	534	NUM
ihlr-27440	455	10	n.e.2d	n.e.2d	NOUN
ihlr-27440	455	11	277	277	NUM
ihlr-27440	455	12	,	,	PUNCT
ihlr-27440	455	13	279	279	NUM
ihlr-27440	455	14	(	(	PUNCT
ihlr-27440	455	15	ind	ind	NOUN
ihlr-27440	455	16	.	.	PUNCT
ihlr-27440	456	1	t.c	t.c	PROPN
ihlr-27440	456	2	.	.	PROPN
ihlr-27440	456	3	1989	1989	NUM
ihlr-27440	456	4	)	)	PUNCT
ihlr-27440	456	5	aff’d	aff’d	VERB
ihlr-27440	456	6	sub	sub	PROPN
ihlr-27440	456	7	nom	nom	PROPN
ihlr-27440	456	8	.	.	PROPN
ihlr-27440	456	9	,	,	PUNCT
ihlr-27440	456	10	st	st	PROPN
ihlr-27440	456	11	.	.	PROPN
ihlr-27440	456	12	mary	mary	PROPN
ihlr-27440	456	13	’s	’s	PART
ihlr-27440	456	14	med	med	PROPN
ihlr-27440	456	15	.	.	PUNCT
ihlr-27440	456	16	ctr	ctr	PROPN
ihlr-27440	456	17	.	.	PUNCT
ihlr-27440	457	1	v.	v.	ADP
ihlr-27440	457	2	state	state	PROPN
ihlr-27440	457	3	bd	bd	PROPN
ihlr-27440	457	4	.	.	PROPN
ihlr-27440	457	5	of	of	ADP
ihlr-27440	457	6	tax	tax	PROPN
ihlr-27440	457	7	comm’rs	comm’rs	PROPN
ihlr-27440	457	8	,	,	PUNCT
ihlr-27440	457	9	571	571	NUM
ihlr-27440	457	10	n.e.2d	n.e.2d	NOUN
ihlr-27440	457	11	1247	1247	NUM
ihlr-27440	457	12	,	,	PUNCT
ihlr-27440	457	13	1248	1248	NUM
ihlr-27440	457	14	(	(	PUNCT
ihlr-27440	457	15	ind	ind	NOUN
ihlr-27440	457	16	.	.	NOUN
ihlr-27440	457	17	1991	1991	NUM
ihlr-27440	457	18	)	)	PUNCT
ihlr-27440	457	19	(	(	PUNCT
ihlr-27440	457	20	“	"	PUNCT
ihlr-27440	457	21	move	move	VERB
ihlr-27440	457	22	the	the	DET
ihlr-27440	457	23	office	office	NOUN
ihlr-27440	457	24	building	build	VERB
ihlr-27440	457	25	down	down	ADP
ihlr-27440	457	26	the	the	DET
ihlr-27440	457	27	road	road	NOUN
ihlr-27440	457	28	two	two	NUM
ihlr-27440	457	29	miles	mile	NOUN
ihlr-27440	457	30	and	and	CCONJ
ihlr-27440	457	31	a	a	DET
ihlr-27440	457	32	serious	serious	ADJ
ihlr-27440	457	33	question	question	NOUN
ihlr-27440	457	34	arises	arise	VERB
ihlr-27440	457	35	,	,	PUNCT
ihlr-27440	457	36	even	even	ADV
ihlr-27440	457	37	under	under	ADP
ihlr-27440	457	38	the	the	DET
ihlr-27440	457	39	most	most	ADV
ihlr-27440	457	40	liberal	liberal	ADJ
ihlr-27440	457	41	statutory	statutory	ADJ
ihlr-27440	457	42	construction	construction	NOUN
ihlr-27440	457	43	,	,	PUNCT
ihlr-27440	457	44	as	as	ADP
ihlr-27440	457	45	to	to	ADP
ihlr-27440	457	46	whether	whether	SCONJ
ihlr-27440	457	47	it	it	PRON
ihlr-27440	457	48	would	would	AUX
ihlr-27440	457	49	then	then	ADV
ihlr-27440	457	50	significantly	significantly	ADV
ihlr-27440	457	51	further	far	ADV
ihlr-27440	457	52	,	,	PUNCT
ihlr-27440	457	53	or	or	CCONJ
ihlr-27440	457	54	be	be	AUX
ihlr-27440	457	55	incidental	incidental	ADJ
ihlr-27440	457	56	to	to	ADP
ihlr-27440	457	57	the	the	DET
ihlr-27440	457	58	operation	operation	NOUN
ihlr-27440	457	59	of	of	ADP
ihlr-27440	457	60	appellant	appellant	PROPN
ihlr-27440	457	61	’s	’s	PART
ihlr-27440	457	62	hospital	hospital	NOUN
ihlr-27440	457	63	.	.	PUNCT
ihlr-27440	457	64	”	"	PUNCT
ihlr-27440	457	65	)	)	PUNCT
ihlr-27440	457	66	.	.	PUNCT
ihlr-27440	458	1	404	404	NUM
ihlr-27440	458	2	indiana	indiana	PROPN
ihlr-27440	458	3	health	health	PROPN
ihlr-27440	458	4	law	law	PROPN
ihlr-27440	458	5	review	review	NOUN
ihlr-27440	458	6	[	[	X
ihlr-27440	458	7	vol	vol	NOUN
ihlr-27440	458	8	.	.	PUNCT
ihlr-27440	458	9	20:385	20:385	NUM
ihlr-27440	458	10	which	which	PRON
ihlr-27440	458	11	would	would	AUX
ihlr-27440	458	12	only	only	ADV
ihlr-27440	458	13	enhance	enhance	VERB
ihlr-27440	458	14	the	the	DET
ihlr-27440	458	15	current	current	ADJ
ihlr-27440	458	16	problems	problem	NOUN
ihlr-27440	458	17	with	with	ADP
ihlr-27440	458	18	access	access	NOUN
ihlr-27440	458	19	to	to	PART
ihlr-27440	458	20	care	care	VERB
ihlr-27440	458	21	for	for	ADP
ihlr-27440	458	22	hoosiers	hoosier	NOUN
ihlr-27440	458	23	living	live	VERB
ihlr-27440	458	24	in	in	ADP
ihlr-27440	458	25	those	those	DET
ihlr-27440	458	26	areas	area	NOUN
ihlr-27440	458	27	.	.	PUNCT
ihlr-27440	459	1	moreover	moreover	ADV
ihlr-27440	459	2	,	,	PUNCT
ihlr-27440	459	3	nonprofit	nonprofit	ADJ
ihlr-27440	459	4	hospital	hospital	NOUN
ihlr-27440	459	5	systems	system	NOUN
ihlr-27440	459	6	outside	outside	ADP
ihlr-27440	459	7	of	of	ADP
ihlr-27440	459	8	indiana	indiana	PROPN
ihlr-27440	459	9	would	would	AUX
ihlr-27440	459	10	likely	likely	ADV
ihlr-27440	459	11	not	not	PART
ihlr-27440	459	12	find	find	VERB
ihlr-27440	459	13	indiana	indiana	PROPN
ihlr-27440	459	14	as	as	ADP
ihlr-27440	459	15	an	an	DET
ihlr-27440	459	16	attractive	attractive	ADJ
ihlr-27440	459	17	option	option	NOUN
ihlr-27440	459	18	for	for	ADP
ihlr-27440	459	19	entering	enter	VERB
ihlr-27440	459	20	this	this	DET
ihlr-27440	459	21	market	market	NOUN
ihlr-27440	459	22	and	and	CCONJ
ihlr-27440	459	23	instead	instead	ADV
ihlr-27440	459	24	would	would	AUX
ihlr-27440	459	25	favor	favor	VERB
ihlr-27440	459	26	entry	entry	NOUN
ihlr-27440	459	27	in	in	ADP
ihlr-27440	459	28	states	state	NOUN
ihlr-27440	459	29	which	which	PRON
ihlr-27440	459	30	have	have	VERB
ihlr-27440	459	31	less	less	ADV
ihlr-27440	459	32	restrictive	restrictive	ADJ
ihlr-27440	459	33	laws	law	NOUN
ihlr-27440	459	34	regarding	regard	VERB
ihlr-27440	459	35	property	property	NOUN
ihlr-27440	459	36	tax	tax	NOUN
ihlr-27440	459	37	exemption	exemption	NOUN
ihlr-27440	459	38	on	on	ADP
ihlr-27440	459	39	the	the	DET
ihlr-27440	459	40	books	book	NOUN
ihlr-27440	459	41	.	.	PUNCT
ihlr-27440	460	1	therefore	therefore	ADV
ihlr-27440	460	2	,	,	PUNCT
ihlr-27440	460	3	to	to	PART
ihlr-27440	460	4	avoid	avoid	VERB
ihlr-27440	460	5	further	further	ADJ
ihlr-27440	460	6	confusion	confusion	NOUN
ihlr-27440	460	7	and	and	CCONJ
ihlr-27440	460	8	likely	likely	ADJ
ihlr-27440	460	9	litigation	litigation	NOUN
ihlr-27440	460	10	regarding	regard	VERB
ihlr-27440	460	11	the	the	DET
ihlr-27440	460	12	telehealth	telehealth	ADJ
ihlr-27440	460	13	facility	facility	NOUN
ihlr-27440	460	14	and	and	CCONJ
ihlr-27440	460	15	to	to	PART
ihlr-27440	460	16	potentially	potentially	ADV
ihlr-27440	460	17	increase	increase	VERB
ihlr-27440	460	18	both	both	DET
ihlr-27440	460	19	nonprofit	nonprofit	ADJ
ihlr-27440	460	20	hospital	hospital	NOUN
ihlr-27440	460	21	and	and	CCONJ
ihlr-27440	460	22	indiana	indiana	PROPN
ihlr-27440	460	23	participation	participation	NOUN
ihlr-27440	460	24	in	in	ADP
ihlr-27440	460	25	this	this	DET
ihlr-27440	460	26	market	market	NOUN
ihlr-27440	460	27	,	,	PUNCT
ihlr-27440	460	28	indiana	indiana	PROPN
ihlr-27440	460	29	may	may	AUX
ihlr-27440	460	30	benefit	benefit	VERB
ihlr-27440	460	31	by	by	ADP
ihlr-27440	460	32	expanding	expand	VERB
ihlr-27440	460	33	the	the	DET
ihlr-27440	460	34	code	code	NOUN
ihlr-27440	460	35	provisions	provision	NOUN
ihlr-27440	460	36	relating	relate	VERB
ihlr-27440	460	37	to	to	ADP
ihlr-27440	460	38	property	property	NOUN
ihlr-27440	460	39	tax	tax	NOUN
ihlr-27440	460	40	exemption	exemption	NOUN
ihlr-27440	460	41	for	for	ADP
ihlr-27440	460	42	nonprofit	nonprofit	ADJ
ihlr-27440	460	43	hospitals	hospital	NOUN
ihlr-27440	460	44	to	to	PART
ihlr-27440	460	45	include	include	VERB
ihlr-27440	460	46	all	all	DET
ihlr-27440	460	47	property	property	NOUN
ihlr-27440	460	48	which	which	PRON
ihlr-27440	460	49	is	be	AUX
ihlr-27440	460	50	owned	own	VERB
ihlr-27440	460	51	by	by	ADP
ihlr-27440	460	52	the	the	DET
ihlr-27440	460	53	exempt	exempt	ADJ
ihlr-27440	460	54	hospital	hospital	NOUN
ihlr-27440	460	55	and	and	CCONJ
ihlr-27440	460	56	operated	operate	VERB
ihlr-27440	460	57	in	in	ADP
ihlr-27440	460	58	furtherance	furtherance	NOUN
ihlr-27440	460	59	of	of	ADP
ihlr-27440	460	60	the	the	DET
ihlr-27440	460	61	exempt	exempt	ADJ
ihlr-27440	460	62	hospital	hospital	NOUN
ihlr-27440	460	63	’s	’s	PART
ihlr-27440	460	64	mission	mission	NOUN
ihlr-27440	460	65	of	of	ADP
ihlr-27440	460	66	providing	provide	VERB
ihlr-27440	460	67	charitable	charitable	ADJ
ihlr-27440	460	68	care	care	NOUN
ihlr-27440	460	69	and	and	CCONJ
ihlr-27440	460	70	meeting	meet	VERB
ihlr-27440	460	71	the	the	DET
ihlr-27440	460	72	community	community	NOUN
ihlr-27440	460	73	benefit	benefit	NOUN
ihlr-27440	460	74	standard	standard	NOUN
ihlr-27440	460	75	required	require	VERB
ihlr-27440	460	76	to	to	PART
ihlr-27440	460	77	maintain	maintain	VERB
ihlr-27440	460	78	its	its	PRON
ihlr-27440	460	79	501(c)(3	501(c)(3	NOUN
ihlr-27440	460	80	)	)	PUNCT
ihlr-27440	460	81	status	status	NOUN
ihlr-27440	460	82	as	as	ADP
ihlr-27440	460	83	a	a	DET
ihlr-27440	460	84	charitable	charitable	ADJ
ihlr-27440	460	85	organization	organization	NOUN
ihlr-27440	460	86	.	.	PUNCT
ihlr-27440	461	1	such	such	ADJ
ihlr-27440	461	2	code	code	NOUN
ihlr-27440	461	3	provisions	provision	NOUN
ihlr-27440	461	4	are	be	AUX
ihlr-27440	461	5	common	common	ADJ
ihlr-27440	461	6	in	in	ADP
ihlr-27440	461	7	other	other	ADJ
ihlr-27440	461	8	jurisdictions	jurisdiction	NOUN
ihlr-27440	461	9	and	and	CCONJ
ihlr-27440	461	10	do	do	AUX
ihlr-27440	461	11	not	not	PART
ihlr-27440	461	12	appear	appear	VERB
ihlr-27440	461	13	to	to	PART
ihlr-27440	461	14	be	be	AUX
ihlr-27440	461	15	specific	specific	ADJ
ihlr-27440	461	16	to	to	ADP
ihlr-27440	461	17	any	any	DET
ihlr-27440	461	18	region	region	NOUN
ihlr-27440	461	19	of	of	ADP
ihlr-27440	461	20	the	the	DET
ihlr-27440	461	21	country	country	NOUN
ihlr-27440	461	22	.	.	PUNCT
ihlr-27440	462	1	b.	b.	PROPN
ihlr-27440	462	2	illinois	illinois	PROPN
ihlr-27440	462	3	illinois	illinois	PROPN
ihlr-27440	462	4	’	'	PUNCT
ihlr-27440	462	5	approach	approach	NOUN
ihlr-27440	462	6	to	to	ADP
ihlr-27440	462	7	property	property	NOUN
ihlr-27440	462	8	tax	tax	NOUN
ihlr-27440	462	9	exemption	exemption	NOUN
ihlr-27440	462	10	is	be	AUX
ihlr-27440	462	11	addressed	address	VERB
ihlr-27440	462	12	first	first	ADV
ihlr-27440	462	13	by	by	ADP
ihlr-27440	462	14	section	section	NOUN
ihlr-27440	462	15	six	six	NUM
ihlr-27440	462	16	of	of	ADP
ihlr-27440	462	17	article	article	NOUN
ihlr-27440	462	18	ix	ix	ADP
ihlr-27440	462	19	to	to	ADP
ihlr-27440	462	20	the	the	DET
ihlr-27440	462	21	illinois	illinois	PROPN
ihlr-27440	462	22	constitution	constitution	NOUN
ihlr-27440	462	23	,	,	PUNCT
ihlr-27440	462	24	which	which	PRON
ihlr-27440	462	25	grants	grant	VERB
ihlr-27440	462	26	the	the	DET
ihlr-27440	462	27	illinois	illinois	PROPN
ihlr-27440	462	28	general	general	PROPN
ihlr-27440	462	29	assembly	assembly	PROPN
ihlr-27440	462	30	permissive	permissive	ADJ
ihlr-27440	462	31	authority	authority	NOUN
ihlr-27440	462	32	to	to	PART
ihlr-27440	462	33	“	"	PUNCT
ihlr-27440	462	34	exempt	exempt	VERB
ihlr-27440	462	35	from	from	ADP
ihlr-27440	462	36	taxation	taxation	NOUN
ihlr-27440	462	37	only	only	ADV
ihlr-27440	462	38	the	the	DET
ihlr-27440	462	39	property	property	NOUN
ihlr-27440	462	40	of	of	ADP
ihlr-27440	462	41	the	the	DET
ihlr-27440	462	42	state	state	NOUN
ihlr-27440	462	43	,	,	PUNCT
ihlr-27440	462	44	units	unit	NOUN
ihlr-27440	462	45	of	of	ADP
ihlr-27440	462	46	local	local	ADJ
ihlr-27440	462	47	government	government	NOUN
ihlr-27440	462	48	and	and	CCONJ
ihlr-27440	462	49	school	school	NOUN
ihlr-27440	462	50	districts	district	NOUN
ihlr-27440	462	51	and	and	CCONJ
ihlr-27440	462	52	property	property	NOUN
ihlr-27440	462	53	used	use	VERB
ihlr-27440	462	54	exclusively	exclusively	ADV
ihlr-27440	462	55	for	for	ADP
ihlr-27440	462	56	agricultural	agricultural	ADJ
ihlr-27440	462	57	and	and	CCONJ
ihlr-27440	462	58	horticultural	horticultural	ADJ
ihlr-27440	462	59	societies	society	NOUN
ihlr-27440	462	60	,	,	PUNCT
ihlr-27440	462	61	and	and	CCONJ
ihlr-27440	462	62	for	for	ADP
ihlr-27440	462	63	school	school	NOUN
ihlr-27440	462	64	,	,	PUNCT
ihlr-27440	462	65	religious	religious	ADJ
ihlr-27440	462	66	,	,	PUNCT
ihlr-27440	462	67	cemetery	cemetery	NOUN
ihlr-27440	462	68	and	and	CCONJ
ihlr-27440	462	69	charitable	charitable	ADJ
ihlr-27440	462	70	purposes	purpose	NOUN
ihlr-27440	462	71	.	.	PUNCT
ihlr-27440	463	1	”132	”132	NOUN
ihlr-27440	463	2	while	while	SCONJ
ihlr-27440	463	3	this	this	DET
ihlr-27440	463	4	constitutional	constitutional	ADJ
ihlr-27440	463	5	provision	provision	NOUN
ihlr-27440	463	6	does	do	AUX
ihlr-27440	463	7	not	not	PART
ihlr-27440	463	8	grant	grant	VERB
ihlr-27440	463	9	the	the	DET
ihlr-27440	463	10	illinois	illinois	PROPN
ihlr-27440	463	11	legislature	legislature	NOUN
ihlr-27440	463	12	the	the	DET
ihlr-27440	463	13	power	power	NOUN
ihlr-27440	463	14	to	to	PART
ihlr-27440	463	15	“	"	PUNCT
ihlr-27440	463	16	add	add	VERB
ihlr-27440	463	17	to	to	ADP
ihlr-27440	463	18	or	or	CCONJ
ihlr-27440	463	19	broaden	broaden	VERB
ihlr-27440	463	20	the	the	DET
ihlr-27440	463	21	exemptions	exemption	NOUN
ihlr-27440	463	22	specified	specify	VERB
ihlr-27440	463	23	in	in	ADP
ihlr-27440	463	24	section	section	NOUN
ihlr-27440	463	25	6	6	NUM
ihlr-27440	463	26	,	,	PUNCT
ihlr-27440	463	27	”	"	PUNCT
ihlr-27440	463	28	it	it	PRON
ihlr-27440	463	29	may	may	AUX
ihlr-27440	463	30	“	"	PUNCT
ihlr-27440	463	31	place	place	VERB
ihlr-27440	463	32	restrictions	restriction	NOUN
ihlr-27440	463	33	,	,	PUNCT
ihlr-27440	463	34	limitations	limitation	NOUN
ihlr-27440	463	35	,	,	PUNCT
ihlr-27440	463	36	and	and	CCONJ
ihlr-27440	463	37	conditions	condition	NOUN
ihlr-27440	463	38	on	on	ADP
ihlr-27440	463	39	[	[	PUNCT
ihlr-27440	463	40	property	property	NOUN
ihlr-27440	463	41	tax	tax	NOUN
ihlr-27440	463	42	]	]	PUNCT
ihlr-27440	463	43	exemptions	exemption	NOUN
ihlr-27440	463	44	as	as	SCONJ
ihlr-27440	463	45	may	may	AUX
ihlr-27440	463	46	be	be	AUX
ihlr-27440	463	47	proper	proper	ADJ
ihlr-27440	463	48	by	by	ADP
ihlr-27440	463	49	general	general	ADJ
ihlr-27440	463	50	law	law	NOUN
ihlr-27440	463	51	.	.	PUNCT
ihlr-27440	464	1	”133	”133	VERB
ihlr-27440	464	2	this	this	PRON
ihlr-27440	464	3	is	be	AUX
ihlr-27440	464	4	exemplified	exemplify	VERB
ihlr-27440	464	5	under	under	ADP
ihlr-27440	464	6	section	section	NOUN
ihlr-27440	464	7	15	15	NUM
ihlr-27440	464	8	-	-	SYM
ihlr-27440	464	9	65	65	NUM
ihlr-27440	464	10	of	of	ADP
ihlr-27440	464	11	the	the	DET
ihlr-27440	464	12	illinois	illinois	PROPN
ihlr-27440	464	13	code	code	PROPN
ihlr-27440	464	14	,	,	PUNCT
ihlr-27440	464	15	which	which	PRON
ihlr-27440	464	16	requires	require	VERB
ihlr-27440	464	17	the	the	DET
ihlr-27440	464	18	subject	subject	ADJ
ihlr-27440	464	19	property	property	NOUN
ihlr-27440	464	20	“	"	PUNCT
ihlr-27440	464	21	not	not	PART
ihlr-27440	464	22	[	[	X
ihlr-27440	464	23	be	be	AUX
ihlr-27440	464	24	]	]	PUNCT
ihlr-27440	464	25	leased	lease	VERB
ihlr-27440	464	26	or	or	CCONJ
ihlr-27440	464	27	otherwise	otherwise	ADV
ihlr-27440	464	28	used	use	VERB
ihlr-27440	464	29	with	with	ADP
ihlr-27440	464	30	a	a	DET
ihlr-27440	464	31	view	view	NOUN
ihlr-27440	464	32	to	to	PART
ihlr-27440	464	33	profit	profit	VERB
ihlr-27440	464	34	.	.	PUNCT
ihlr-27440	464	35	”134	”134	PUNCT
ihlr-27440	464	36	therefore	therefore	ADV
ihlr-27440	464	37	,	,	PUNCT
ihlr-27440	464	38	eligibility	eligibility	NOUN
ihlr-27440	464	39	for	for	ADP
ihlr-27440	464	40	a	a	DET
ihlr-27440	464	41	charitable	charitable	ADJ
ihlr-27440	464	42	exemption	exemption	NOUN
ihlr-27440	464	43	under	under	ADP
ihlr-27440	464	44	illinois	illinois	PROPN
ihlr-27440	464	45	law	law	NOUN
ihlr-27440	464	46	requires	require	VERB
ihlr-27440	464	47	both	both	PRON
ihlr-27440	464	48	,	,	PUNCT
ihlr-27440	464	49	charitable	charitable	ADJ
ihlr-27440	464	50	ownership	ownership	NOUN
ihlr-27440	464	51	and	and	CCONJ
ihlr-27440	464	52	charitable	charitable	ADJ
ihlr-27440	464	53	use.135	use.135	NOUN
ihlr-27440	464	54	property	property	NOUN
ihlr-27440	464	55	is	be	AUX
ihlr-27440	464	56	exclusively	exclusively	ADV
ihlr-27440	464	57	used	use	VERB
ihlr-27440	464	58	for	for	ADP
ihlr-27440	464	59	charitable	charitable	ADJ
ihlr-27440	464	60	purposes	purpose	NOUN
ihlr-27440	464	61	when	when	SCONJ
ihlr-27440	464	62	charitable	charitable	ADJ
ihlr-27440	464	63	purposes	purpose	NOUN
ihlr-27440	464	64	are	be	AUX
ihlr-27440	464	65	the	the	DET
ihlr-27440	464	66	primary	primary	ADJ
ihlr-27440	464	67	ones	one	NOUN
ihlr-27440	464	68	for	for	ADP
ihlr-27440	464	69	which	which	PRON
ihlr-27440	464	70	the	the	DET
ihlr-27440	464	71	property	property	NOUN
ihlr-27440	464	72	is	be	AUX
ihlr-27440	464	73	utilized	utilize	VERB
ihlr-27440	464	74	.	.	PUNCT
ihlr-27440	465	1	secondary	secondary	ADJ
ihlr-27440	465	2	or	or	CCONJ
ihlr-27440	465	3	incidental	incidental	ADJ
ihlr-27440	465	4	charitable	charitable	ADJ
ihlr-27440	465	5	benefits	benefit	NOUN
ihlr-27440	465	6	will	will	AUX
ihlr-27440	465	7	not	not	PART
ihlr-27440	465	8	suffice	suffice	VERB
ihlr-27440	465	9	,	,	PUNCT
ihlr-27440	465	10	nor	nor	CCONJ
ihlr-27440	465	11	will	will	AUX
ihlr-27440	465	12	it	it	PRON
ihlr-27440	465	13	be	be	AUX
ihlr-27440	465	14	enough	enough	ADJ
ihlr-27440	465	15	that	that	SCONJ
ihlr-27440	465	16	the	the	DET
ihlr-27440	465	17	institution	institution	NOUN
ihlr-27440	465	18	professes	profess	VERB
ihlr-27440	465	19	a	a	DET
ihlr-27440	465	20	charitable	charitable	ADJ
ihlr-27440	465	21	purpose	purpose	NOUN
ihlr-27440	465	22	or	or	CCONJ
ihlr-27440	465	23	aspires	aspire	VERB
ihlr-27440	465	24	to	to	ADP
ihlr-27440	465	25	using	use	VERB
ihlr-27440	465	26	its	its	PRON
ihlr-27440	465	27	property	property	NOUN
ihlr-27440	465	28	to	to	PART
ihlr-27440	465	29	confer	confer	VERB
ihlr-27440	465	30	charity	charity	NOUN
ihlr-27440	465	31	on	on	ADP
ihlr-27440	465	32	others.136	others.136	NOUN
ihlr-27440	465	33	as	as	ADP
ihlr-27440	465	34	a	a	DET
ihlr-27440	465	35	result	result	NOUN
ihlr-27440	465	36	,	,	PUNCT
ihlr-27440	465	37	the	the	DET
ihlr-27440	465	38	illinois	illinois	PROPN
ihlr-27440	465	39	supreme	supreme	PROPN
ihlr-27440	465	40	court	court	PROPN
ihlr-27440	465	41	in	in	ADP
ihlr-27440	465	42	provena	provena	PROPN
ihlr-27440	465	43	covenant	covenant	PROPN
ihlr-27440	465	44	medical	medical	ADJ
ihlr-27440	465	45	center	center	NOUN
ihlr-27440	465	46	upheld	uphold	VERB
ihlr-27440	465	47	the	the	DET
ihlr-27440	465	48	denial	denial	NOUN
ihlr-27440	465	49	of	of	ADP
ihlr-27440	465	50	the	the	DET
ihlr-27440	465	51	hospital	hospital	NOUN
ihlr-27440	465	52	’s	’s	PART
ihlr-27440	465	53	property	property	NOUN
ihlr-27440	465	54	tax	tax	NOUN
ihlr-27440	465	55	exemption	exemption	NOUN
ihlr-27440	465	56	because	because	SCONJ
ihlr-27440	465	57	it	it	PRON
ihlr-27440	465	58	was	be	AUX
ihlr-27440	465	59	unable	unable	ADJ
ihlr-27440	465	60	to	to	PART
ihlr-27440	465	61	demonstrate	demonstrate	VERB
ihlr-27440	465	62	that	that	SCONJ
ihlr-27440	465	63	it	it	PRON
ihlr-27440	465	64	was	be	AUX
ihlr-27440	465	65	used	use	VERB
ihlr-27440	465	66	exclusively	exclusively	ADV
ihlr-27440	465	67	for	for	ADP
ihlr-27440	465	68	charitable	charitable	ADJ
ihlr-27440	465	69	purposes.137	purposes.137	NOUN
ihlr-27440	465	70	in	in	ADP
ihlr-27440	465	71	response	response	NOUN
ihlr-27440	465	72	to	to	ADP
ihlr-27440	465	73	the	the	DET
ihlr-27440	465	74	“	"	PUNCT
ihlr-27440	465	75	considerable	considerable	ADJ
ihlr-27440	465	76	uncertainty	uncertainty	NOUN
ihlr-27440	465	77	surrounding	surround	VERB
ihlr-27440	465	78	the	the	DET
ihlr-27440	465	79	test	test	NOUN
ihlr-27440	465	80	for	for	ADP
ihlr-27440	465	81	charitable	charitable	ADJ
ihlr-27440	465	82	property	property	NOUN
ihlr-27440	465	83	tax	tax	NOUN
ihlr-27440	465	84	exemption	exemption	NOUN
ihlr-27440	465	85	,	,	PUNCT
ihlr-27440	465	86	especially	especially	ADV
ihlr-27440	465	87	regarding	regard	VERB
ihlr-27440	465	88	the	the	DET
ihlr-27440	465	89	application	application	NOUN
ihlr-27440	465	90	of	of	ADP
ihlr-27440	465	91	a	a	DET
ihlr-27440	465	92	132	132	NUM
ihlr-27440	465	93	.	.	PUNCT
ihlr-27440	466	1	ill	ill	PROPN
ihlr-27440	466	2	.	.	PUNCT
ihlr-27440	467	1	const	const	PROPN
ihlr-27440	467	2	.	.	PUNCT
ihlr-27440	468	1	art	art	NOUN
ihlr-27440	468	2	.	.	PUNCT
ihlr-27440	469	1	ix	ix	INTJ
ihlr-27440	469	2	,	,	PUNCT
ihlr-27440	469	3	§	§	PROPN
ihlr-27440	469	4	6	6	NUM
ihlr-27440	469	5	.	.	X
ihlr-27440	469	6	133	133	NUM
ihlr-27440	469	7	.	.	PUNCT
ihlr-27440	470	1	provena	provena	PROPN
ihlr-27440	470	2	covenant	covenant	PROPN
ihlr-27440	470	3	med	med	PROPN
ihlr-27440	470	4	.	.	PUNCT
ihlr-27440	470	5	ctr	ctr	PROPN
ihlr-27440	470	6	.	.	PUNCT
ihlr-27440	471	1	v.	v.	ADP
ihlr-27440	471	2	dep’t	dep’t	NOUN
ihlr-27440	471	3	of	of	ADP
ihlr-27440	471	4	revenue	revenue	NOUN
ihlr-27440	471	5	,	,	PUNCT
ihlr-27440	471	6	925	925	NUM
ihlr-27440	471	7	n.e.2d	n.e.2d	NOUN
ihlr-27440	471	8	1131	1131	NUM
ihlr-27440	471	9	,	,	PUNCT
ihlr-27440	471	10	1144	1144	NUM
ihlr-27440	471	11	(	(	PUNCT
ihlr-27440	471	12	ill	ill	PROPN
ihlr-27440	471	13	.	.	NOUN
ihlr-27440	471	14	2010	2010	NUM
ihlr-27440	471	15	)	)	PUNCT
ihlr-27440	471	16	.	.	PUNCT
ihlr-27440	472	1	134	134	NUM
ihlr-27440	472	2	.	.	NOUN
ihlr-27440	472	3	35	35	NUM
ihlr-27440	472	4	ill	ill	ADJ
ihlr-27440	472	5	.	.	PUNCT
ihlr-27440	473	1	comp	comp	PROPN
ihlr-27440	473	2	.	.	PUNCT
ihlr-27440	474	1	stat	stat	PROPN
ihlr-27440	474	2	.	.	PUNCT
ihlr-27440	475	1	200/15	200/15	NUM
ihlr-27440	475	2	-	-	SYM
ihlr-27440	475	3	65	65	NUM
ihlr-27440	475	4	(	(	PUNCT
ihlr-27440	475	5	2009	2009	NUM
ihlr-27440	475	6	)	)	PUNCT
ihlr-27440	475	7	.	.	PUNCT
ihlr-27440	476	1	135	135	NUM
ihlr-27440	476	2	.	.	PUNCT
ihlr-27440	476	3	provena	provena	PROPN
ihlr-27440	476	4	covenant	covenant	PROPN
ihlr-27440	476	5	,	,	PUNCT
ihlr-27440	476	6	925	925	NUM
ihlr-27440	476	7	n.e.2d	n.e.2d	NOUN
ihlr-27440	476	8	at	at	ADP
ihlr-27440	476	9	1147	1147	NUM
ihlr-27440	476	10	.	.	PUNCT
ihlr-27440	477	1	136	136	NUM
ihlr-27440	477	2	.	.	PUNCT
ihlr-27440	478	1	i	i	PRON
ihlr-27440	478	2	d.	d.	PROPN
ihlr-27440	478	3	137	137	NUM
ihlr-27440	478	4	.	.	PUNCT
ihlr-27440	479	1	i	i	PRON
ihlr-27440	479	2	d.	d.	PROPN
ihlr-27440	479	3	at	at	ADP
ihlr-27440	479	4	1154	1154	NUM
ihlr-27440	479	5	.	.	PUNCT
ihlr-27440	480	1	2023	2023	NUM
ihlr-27440	480	2	]	]	PUNCT
ihlr-27440	480	3	taxation	taxation	NOUN
ihlr-27440	480	4	and	and	CCONJ
ihlr-27440	480	5	telehealth	telehealth	NOUN
ihlr-27440	480	6	405	405	NUM
ihlr-27440	480	7	quantitative	quantitative	ADJ
ihlr-27440	480	8	or	or	CCONJ
ihlr-27440	480	9	monetary	monetary	ADJ
ihlr-27440	480	10	threshold	threshold	NOUN
ihlr-27440	480	11	”	"	PUNCT
ihlr-27440	480	12	following	follow	VERB
ihlr-27440	480	13	provena	provena	NOUN
ihlr-27440	480	14	covenant	covenant	PROPN
ihlr-27440	480	15	medical	medical	ADJ
ihlr-27440	480	16	center	center	NOUN
ihlr-27440	480	17	,	,	PUNCT
ihlr-27440	480	18	the	the	DET
ihlr-27440	480	19	illinois	illinois	PROPN
ihlr-27440	480	20	legislature	legislature	NOUN
ihlr-27440	480	21	adopted	adopt	VERB
ihlr-27440	480	22	a	a	DET
ihlr-27440	480	23	formulaic	formulaic	ADJ
ihlr-27440	480	24	standard	standard	NOUN
ihlr-27440	480	25	for	for	ADP
ihlr-27440	480	26	determining	determine	VERB
ihlr-27440	480	27	charitable	charitable	ADJ
ihlr-27440	480	28	exemptions	exemption	NOUN
ihlr-27440	480	29	for	for	ADP
ihlr-27440	480	30	property.138	property.138	PROPN
ihlr-27440	480	31	the	the	DET
ihlr-27440	480	32	standard	standard	NOUN
ihlr-27440	480	33	provides	provide	VERB
ihlr-27440	480	34	that	that	SCONJ
ihlr-27440	480	35	“	"	PUNCT
ihlr-27440	480	36	if	if	SCONJ
ihlr-27440	480	37	the	the	DET
ihlr-27440	480	38	value	value	NOUN
ihlr-27440	480	39	of	of	ADP
ihlr-27440	480	40	services	service	NOUN
ihlr-27440	480	41	or	or	CCONJ
ihlr-27440	480	42	activities	activity	NOUN
ihlr-27440	480	43	listed	list	VERB
ihlr-27440	480	44	in	in	ADP
ihlr-27440	480	45	subsection	subsection	NOUN
ihlr-27440	480	46	(	(	PUNCT
ihlr-27440	480	47	e	e	NOUN
ihlr-27440	480	48	)	)	PUNCT
ihlr-27440	480	49	for	for	ADP
ihlr-27440	480	50	the	the	DET
ihlr-27440	480	51	hospital	hospital	NOUN
ihlr-27440	480	52	year	year	NOUN
ihlr-27440	480	53	equals	equal	VERB
ihlr-27440	480	54	or	or	CCONJ
ihlr-27440	480	55	exceeds	exceed	VERB
ihlr-27440	480	56	the	the	DET
ihlr-27440	480	57	relevant	relevant	ADJ
ihlr-27440	480	58	hospital	hospital	NOUN
ihlr-27440	480	59	entity	entity	NOUN
ihlr-27440	480	60	’s	’s	PART
ihlr-27440	480	61	estimated	estimate	VERB
ihlr-27440	480	62	property	property	NOUN
ihlr-27440	480	63	tax	tax	NOUN
ihlr-27440	480	64	liability	liability	NOUN
ihlr-27440	480	65	,	,	PUNCT
ihlr-27440	480	66	”	"	PUNCT
ihlr-27440	480	67	then	then	ADV
ihlr-27440	480	68	it	it	PRON
ihlr-27440	480	69	“	"	PUNCT
ihlr-27440	480	70	shall	shall	AUX
ihlr-27440	480	71	be	be	AUX
ihlr-27440	480	72	issued	issue	VERB
ihlr-27440	480	73	a	a	DET
ihlr-27440	480	74	charitable	charitable	ADJ
ihlr-27440	480	75	exemption	exemption	NOUN
ihlr-27440	480	76	for	for	ADP
ihlr-27440	480	77	that	that	DET
ihlr-27440	480	78	property	property	NOUN
ihlr-27440	480	79	.	.	PUNCT
ihlr-27440	480	80	”139	”139	PUNCT
ihlr-27440	481	1	the	the	DET
ihlr-27440	481	2	factors	factor	NOUN
ihlr-27440	481	3	considered	consider	VERB
ihlr-27440	481	4	in	in	ADP
ihlr-27440	481	5	this	this	DET
ihlr-27440	481	6	calculation	calculation	NOUN
ihlr-27440	481	7	under	under	ADP
ihlr-27440	481	8	subsection	subsection	NOUN
ihlr-27440	481	9	(	(	PUNCT
ihlr-27440	481	10	e	e	NOUN
ihlr-27440	481	11	)	)	PUNCT
ihlr-27440	481	12	are	be	AUX
ihlr-27440	481	13	quite	quite	ADV
ihlr-27440	481	14	broad	broad	ADJ
ihlr-27440	481	15	,	,	PUNCT
ihlr-27440	481	16	including	include	VERB
ihlr-27440	481	17	:	:	PUNCT
ihlr-27440	481	18	“	"	PUNCT
ihlr-27440	481	19	[	[	X
ihlr-27440	481	20	f]ree	f]ree	NOUN
ihlr-27440	481	21	or	or	CCONJ
ihlr-27440	481	22	discounted	discount	VERB
ihlr-27440	481	23	services	service	NOUN
ihlr-27440	481	24	measured	measure	VERB
ihlr-27440	481	25	at	at	ADP
ihlr-27440	481	26	cost	cost	NOUN
ihlr-27440	481	27	”	"	PUNCT
ihlr-27440	481	28	;	;	PUNCT
ihlr-27440	481	29	health	health	NOUN
ihlr-27440	481	30	services	service	NOUN
ihlr-27440	481	31	to	to	PART
ihlr-27440	481	32	lowincome	lowincome	VERB
ihlr-27440	481	33	and	and	CCONJ
ihlr-27440	481	34	underinsured	underinsured	ADJ
ihlr-27440	481	35	individuals	individual	NOUN
ihlr-27440	481	36	;	;	PUNCT
ihlr-27440	481	37	subsidy	subsidy	NOUN
ihlr-27440	481	38	of	of	ADP
ihlr-27440	481	39	state	state	NOUN
ihlr-27440	481	40	or	or	CCONJ
ihlr-27440	481	41	local	local	ADJ
ihlr-27440	481	42	governments	government	NOUN
ihlr-27440	481	43	;	;	PUNCT
ihlr-27440	481	44	support	support	NOUN
ihlr-27440	481	45	for	for	ADP
ihlr-27440	481	46	state	state	NOUN
ihlr-27440	481	47	health	health	NOUN
ihlr-27440	481	48	care	care	NOUN
ihlr-27440	481	49	programs	program	NOUN
ihlr-27440	481	50	for	for	ADP
ihlr-27440	481	51	low	low	ADJ
ihlr-27440	481	52	-	-	PUNCT
ihlr-27440	481	53	income	income	NOUN
ihlr-27440	481	54	individuals	individual	NOUN
ihlr-27440	481	55	;	;	PUNCT
ihlr-27440	481	56	subsidy	subsidy	VERB
ihlr-27440	481	57	for	for	ADP
ihlr-27440	481	58	treating	treat	VERB
ihlr-27440	481	59	dual	dual	ADJ
ihlr-27440	481	60	-	-	PUNCT
ihlr-27440	481	61	eligibility	eligibility	NOUN
ihlr-27440	481	62	medicare	medicare	PROPN
ihlr-27440	481	63	/	/	SYM
ihlr-27440	481	64	medicaid	medicaid	PROPN
ihlr-27440	481	65	patients	patient	NOUN
ihlr-27440	481	66	;	;	PUNCT
ihlr-27440	481	67	relief	relief	NOUN
ihlr-27440	481	68	of	of	ADP
ihlr-27440	481	69	the	the	DET
ihlr-27440	481	70	burden	burden	NOUN
ihlr-27440	481	71	of	of	ADP
ihlr-27440	481	72	government	government	NOUN
ihlr-27440	481	73	-	-	PUNCT
ihlr-27440	481	74	related	relate	VERB
ihlr-27440	481	75	health	health	NOUN
ihlr-27440	481	76	care	care	NOUN
ihlr-27440	481	77	of	of	ADP
ihlr-27440	481	78	lowincome	lowincome	NOUN
ihlr-27440	481	79	individuals	individual	NOUN
ihlr-27440	481	80	;	;	PUNCT
ihlr-27440	481	81	and	and	CCONJ
ihlr-27440	481	82	“	"	PUNCT
ihlr-27440	481	83	[	[	X
ihlr-27440	481	84	a]ny	a]ny	VERB
ihlr-27440	481	85	other	other	ADJ
ihlr-27440	481	86	activity	activity	NOUN
ihlr-27440	481	87	by	by	ADP
ihlr-27440	481	88	the	the	DET
ihlr-27440	481	89	relevant	relevant	ADJ
ihlr-27440	481	90	hospital	hospital	NOUN
ihlr-27440	481	91	entity	entity	NOUN
ihlr-27440	481	92	that	that	PRON
ihlr-27440	481	93	the	the	DET
ihlr-27440	481	94	department	department	NOUN
ihlr-27440	481	95	determines	determine	VERB
ihlr-27440	481	96	relieves	relieve	VERB
ihlr-27440	481	97	the	the	DET
ihlr-27440	481	98	burden	burden	NOUN
ihlr-27440	481	99	of	of	ADP
ihlr-27440	481	100	government	government	NOUN
ihlr-27440	481	101	or	or	CCONJ
ihlr-27440	481	102	addresses	address	VERB
ihlr-27440	481	103	the	the	DET
ihlr-27440	481	104	health	health	NOUN
ihlr-27440	481	105	of	of	ADP
ihlr-27440	481	106	low	low	ADJ
ihlr-27440	481	107	-	-	PUNCT
ihlr-27440	481	108	income	income	NOUN
ihlr-27440	481	109	or	or	CCONJ
ihlr-27440	481	110	underserved	underserved	ADJ
ihlr-27440	481	111	individuals	individual	NOUN
ihlr-27440	481	112	.	.	PUNCT
ihlr-27440	482	1	”140	”140	PROPN
ihlr-27440	482	2	however	however	ADV
ihlr-27440	482	3	,	,	PUNCT
ihlr-27440	482	4	exclusive	exclusive	ADJ
ihlr-27440	482	5	use	use	NOUN
ihlr-27440	482	6	for	for	ADP
ihlr-27440	482	7	charitable	charitable	ADJ
ihlr-27440	482	8	purposes	purpose	NOUN
ihlr-27440	482	9	remains	remain	VERB
ihlr-27440	482	10	the	the	DET
ihlr-27440	482	11	ultimate	ultimate	ADJ
ihlr-27440	482	12	factor	factor	NOUN
ihlr-27440	482	13	in	in	ADP
ihlr-27440	482	14	determining	determine	VERB
ihlr-27440	482	15	whether	whether	SCONJ
ihlr-27440	482	16	a	a	DET
ihlr-27440	482	17	hospital	hospital	NOUN
ihlr-27440	482	18	is	be	AUX
ihlr-27440	482	19	entitled	entitle	VERB
ihlr-27440	482	20	to	to	ADP
ihlr-27440	482	21	an	an	DET
ihlr-27440	482	22	exemption	exemption	NOUN
ihlr-27440	482	23	,	,	PUNCT
ihlr-27440	482	24	and	and	CCONJ
ihlr-27440	482	25	evidence	evidence	NOUN
ihlr-27440	482	26	showing	show	VERB
ihlr-27440	482	27	that	that	SCONJ
ihlr-27440	482	28	a	a	DET
ihlr-27440	482	29	facility	facility	NOUN
ihlr-27440	482	30	which	which	PRON
ihlr-27440	482	31	uses	use	VERB
ihlr-27440	482	32	“	"	PUNCT
ihlr-27440	482	33	some	some	PRON
ihlr-27440	482	34	of	of	ADP
ihlr-27440	482	35	its	its	PRON
ihlr-27440	482	36	revenue	revenue	NOUN
ihlr-27440	482	37	for	for	ADP
ihlr-27440	482	38	providing	provide	VERB
ihlr-27440	482	39	gratuitous	gratuitous	ADJ
ihlr-27440	482	40	services	service	NOUN
ihlr-27440	482	41	”	"	PUNCT
ihlr-27440	482	42	but	but	CCONJ
ihlr-27440	482	43	“	"	PUNCT
ihlr-27440	482	44	ordinarily	ordinarily	ADV
ihlr-27440	482	45	expects	expect	VERB
ihlr-27440	482	46	to	to	PART
ihlr-27440	482	47	be	be	AUX
ihlr-27440	482	48	fully	fully	ADV
ihlr-27440	482	49	compensated	compensate	VERB
ihlr-27440	482	50	for	for	ADP
ihlr-27440	482	51	its	its	PRON
ihlr-27440	482	52	services	service	NOUN
ihlr-27440	482	53	”	"	PUNCT
ihlr-27440	482	54	is	be	AUX
ihlr-27440	482	55	insufficient	insufficient	ADJ
ihlr-27440	482	56	to	to	PART
ihlr-27440	482	57	demonstrate	demonstrate	VERB
ihlr-27440	482	58	it	it	PRON
ihlr-27440	482	59	is	be	AUX
ihlr-27440	482	60	entitled	entitle	VERB
ihlr-27440	482	61	to	to	ADP
ihlr-27440	482	62	an	an	DET
ihlr-27440	482	63	exemption.141	exemption.141	ADJ
ihlr-27440	482	64	this	this	DET
ihlr-27440	482	65	standard	standard	NOUN
ihlr-27440	482	66	would	would	AUX
ihlr-27440	482	67	benefit	benefit	VERB
ihlr-27440	482	68	the	the	DET
ihlr-27440	482	69	telehealth	telehealth	ADJ
ihlr-27440	482	70	facility	facility	NOUN
ihlr-27440	482	71	primarily	primarily	ADV
ihlr-27440	482	72	because	because	SCONJ
ihlr-27440	482	73	of	of	ADP
ihlr-27440	482	74	its	its	PRON
ihlr-27440	482	75	location	location	NOUN
ihlr-27440	482	76	.	.	PUNCT
ihlr-27440	483	1	because	because	SCONJ
ihlr-27440	483	2	the	the	DET
ihlr-27440	483	3	statute	statute	NOUN
ihlr-27440	483	4	allows	allow	VERB
ihlr-27440	483	5	for	for	SCONJ
ihlr-27440	483	6	tax	tax	NOUN
ihlr-27440	483	7	authorities	authority	NOUN
ihlr-27440	483	8	to	to	PART
ihlr-27440	483	9	consider	consider	VERB
ihlr-27440	483	10	additional	additional	ADJ
ihlr-27440	483	11	criteria	criterion	NOUN
ihlr-27440	483	12	that	that	SCONJ
ihlr-27440	483	13	it	it	PRON
ihlr-27440	483	14	determines	determine	VERB
ihlr-27440	483	15	to	to	PART
ihlr-27440	483	16	“	"	PUNCT
ihlr-27440	483	17	address	address	VERB
ihlr-27440	483	18	[	[	X
ihlr-27440	483	19	]	]	X
ihlr-27440	483	20	the	the	DET
ihlr-27440	483	21	health	health	NOUN
ihlr-27440	483	22	of	of	ADP
ihlr-27440	483	23	low	low	ADJ
ihlr-27440	483	24	-	-	PUNCT
ihlr-27440	483	25	income	income	NOUN
ihlr-27440	483	26	or	or	CCONJ
ihlr-27440	483	27	underserved	underserved	ADJ
ihlr-27440	483	28	individuals	individual	NOUN
ihlr-27440	483	29	,	,	PUNCT
ihlr-27440	483	30	”	"	PUNCT
ihlr-27440	483	31	the	the	DET
ihlr-27440	483	32	telehealth	telehealth	ADJ
ihlr-27440	483	33	facility	facility	NOUN
ihlr-27440	483	34	is	be	AUX
ihlr-27440	483	35	likely	likely	ADJ
ihlr-27440	483	36	to	to	PART
ihlr-27440	483	37	satisfy	satisfy	VERB
ihlr-27440	483	38	this	this	DET
ihlr-27440	483	39	standard	standard	NOUN
ihlr-27440	483	40	by	by	ADP
ihlr-27440	483	41	virtue	virtue	NOUN
ihlr-27440	483	42	of	of	ADP
ihlr-27440	483	43	being	be	AUX
ihlr-27440	483	44	in	in	ADP
ihlr-27440	483	45	and	and	CCONJ
ihlr-27440	483	46	providing	provide	VERB
ihlr-27440	483	47	services	service	NOUN
ihlr-27440	483	48	to	to	ADP
ihlr-27440	483	49	a	a	DET
ihlr-27440	483	50	medically	medically	ADV
ihlr-27440	483	51	underserved	underserved	ADJ
ihlr-27440	483	52	area.142	area.142	PROPN
ihlr-27440	483	53	moreover	moreover	ADV
ihlr-27440	483	54	,	,	PUNCT
ihlr-27440	483	55	while	while	SCONJ
ihlr-27440	483	56	requiring	require	VERB
ihlr-27440	483	57	that	that	SCONJ
ihlr-27440	483	58	the	the	DET
ihlr-27440	483	59	facility	facility	NOUN
ihlr-27440	483	60	seeking	seek	VERB
ihlr-27440	483	61	an	an	DET
ihlr-27440	483	62	exemption	exemption	NOUN
ihlr-27440	483	63	be	be	AUX
ihlr-27440	483	64	owned	own	VERB
ihlr-27440	483	65	by	by	ADP
ihlr-27440	483	66	a	a	DET
ihlr-27440	483	67	charitable	charitable	ADJ
ihlr-27440	483	68	institution	institution	NOUN
ihlr-27440	483	69	,	,	PUNCT
ihlr-27440	483	70	emphasis	emphasis	NOUN
ihlr-27440	483	71	is	be	AUX
ihlr-27440	483	72	placed	place	VERB
ihlr-27440	483	73	on	on	ADP
ihlr-27440	483	74	how	how	SCONJ
ihlr-27440	483	75	the	the	DET
ihlr-27440	483	76	facility	facility	NOUN
ihlr-27440	483	77	is	be	AUX
ihlr-27440	483	78	used	use	VERB
ihlr-27440	483	79	and	and	CCONJ
ihlr-27440	483	80	whether	whether	SCONJ
ihlr-27440	483	81	that	that	DET
ihlr-27440	483	82	use	use	NOUN
ihlr-27440	483	83	is	be	AUX
ihlr-27440	483	84	exclusively	exclusively	ADV
ihlr-27440	483	85	charitable	charitable	ADJ
ihlr-27440	483	86	.	.	PUNCT
ihlr-27440	484	1	this	this	DET
ihlr-27440	484	2	standard	standard	NOUN
ihlr-27440	484	3	,	,	PUNCT
ihlr-27440	484	4	therefore	therefore	ADV
ihlr-27440	484	5	,	,	PUNCT
ihlr-27440	484	6	does	do	AUX
ihlr-27440	484	7	not	not	PART
ihlr-27440	484	8	contemplate	contemplate	VERB
ihlr-27440	484	9	a	a	DET
ihlr-27440	484	10	separate	separate	ADJ
ihlr-27440	484	11	test	test	NOUN
ihlr-27440	484	12	for	for	ADP
ihlr-27440	484	13	a	a	DET
ihlr-27440	484	14	facility	facility	NOUN
ihlr-27440	484	15	that	that	PRON
ihlr-27440	484	16	is	be	AUX
ihlr-27440	484	17	owned	own	VERB
ihlr-27440	484	18	by	by	ADP
ihlr-27440	484	19	a	a	DET
ihlr-27440	484	20	nonprofit	nonprofit	ADJ
ihlr-27440	484	21	hospital	hospital	NOUN
ihlr-27440	484	22	versus	versus	ADP
ihlr-27440	484	23	a	a	DET
ihlr-27440	484	24	facility	facility	NOUN
ihlr-27440	484	25	owned	own	VERB
ihlr-27440	484	26	by	by	ADP
ihlr-27440	484	27	a	a	DET
ihlr-27440	484	28	nonprofit	nonprofit	ADJ
ihlr-27440	484	29	group	group	NOUN
ihlr-27440	484	30	,	,	PUNCT
ihlr-27440	484	31	and	and	CCONJ
ihlr-27440	484	32	instead	instead	ADV
ihlr-27440	484	33	requires	require	VERB
ihlr-27440	484	34	only	only	ADV
ihlr-27440	484	35	that	that	SCONJ
ihlr-27440	484	36	the	the	DET
ihlr-27440	484	37	facility	facility	NOUN
ihlr-27440	484	38	have	have	VERB
ihlr-27440	484	39	charitable	charitable	ADJ
ihlr-27440	484	40	ownership	ownership	NOUN
ihlr-27440	484	41	and	and	CCONJ
ihlr-27440	484	42	be	be	AUX
ihlr-27440	484	43	used	use	VERB
ihlr-27440	484	44	exclusively	exclusively	ADV
ihlr-27440	484	45	for	for	ADP
ihlr-27440	484	46	charitable	charitable	ADJ
ihlr-27440	484	47	purposes	purpose	NOUN
ihlr-27440	484	48	.	.	PUNCT
ihlr-27440	485	1	this	this	DET
ihlr-27440	485	2	standard	standard	NOUN
ihlr-27440	485	3	would	would	AUX
ihlr-27440	485	4	bring	bring	VERB
ihlr-27440	485	5	clarity	clarity	NOUN
ihlr-27440	485	6	for	for	ADP
ihlr-27440	485	7	facilities	facility	NOUN
ihlr-27440	485	8	which	which	PRON
ihlr-27440	485	9	are	be	AUX
ihlr-27440	485	10	owned	own	VERB
ihlr-27440	485	11	by	by	ADP
ihlr-27440	485	12	a	a	DET
ihlr-27440	485	13	nonprofit	nonprofit	ADJ
ihlr-27440	485	14	hospital	hospital	NOUN
ihlr-27440	485	15	because	because	SCONJ
ihlr-27440	485	16	the	the	DET
ihlr-27440	485	17	requirement	requirement	NOUN
ihlr-27440	485	18	that	that	SCONJ
ihlr-27440	485	19	a	a	DET
ihlr-27440	485	20	facility	facility	NOUN
ihlr-27440	485	21	be	be	AUX
ihlr-27440	485	22	substantial	substantial	ADJ
ihlr-27440	485	23	related	relate	VERB
ihlr-27440	485	24	to	to	ADP
ihlr-27440	485	25	or	or	CCONJ
ihlr-27440	485	26	supportive	supportive	ADJ
ihlr-27440	485	27	of	of	ADP
ihlr-27440	485	28	the	the	DET
ihlr-27440	485	29	main	main	ADJ
ihlr-27440	485	30	hospital	hospital	NOUN
ihlr-27440	485	31	’s	’s	PART
ihlr-27440	485	32	inpatient	inpatient	PROPN
ihlr-27440	485	33	facility	facility	NOUN
ihlr-27440	485	34	would	would	AUX
ihlr-27440	485	35	be	be	AUX
ihlr-27440	485	36	replaced	replace	VERB
ihlr-27440	485	37	by	by	ADP
ihlr-27440	485	38	the	the	DET
ihlr-27440	485	39	requirement	requirement	NOUN
ihlr-27440	485	40	that	that	SCONJ
ihlr-27440	485	41	the	the	DET
ihlr-27440	485	42	facility	facility	NOUN
ihlr-27440	485	43	be	be	AUX
ihlr-27440	485	44	used	use	VERB
ihlr-27440	485	45	exclusively	exclusively	ADV
ihlr-27440	485	46	for	for	ADP
ihlr-27440	485	47	charitable	charitable	ADJ
ihlr-27440	485	48	purposes	purpose	NOUN
ihlr-27440	485	49	,	,	PUNCT
ihlr-27440	485	50	the	the	DET
ihlr-27440	485	51	costs	cost	NOUN
ihlr-27440	485	52	of	of	ADP
ihlr-27440	485	53	which	which	PRON
ihlr-27440	485	54	either	either	CCONJ
ihlr-27440	485	55	equals	equal	VERB
ihlr-27440	485	56	or	or	CCONJ
ihlr-27440	485	57	exceeds	exceed	VERB
ihlr-27440	485	58	the	the	DET
ihlr-27440	485	59	facility	facility	NOUN
ihlr-27440	485	60	’s	’s	PART
ihlr-27440	485	61	estimated	estimate	VERB
ihlr-27440	485	62	amount	amount	NOUN
ihlr-27440	485	63	of	of	ADP
ihlr-27440	485	64	property	property	NOUN
ihlr-27440	485	65	tax	tax	NOUN
ihlr-27440	485	66	liability	liability	NOUN
ihlr-27440	485	67	.	.	PUNCT
ihlr-27440	486	1	138	138	NUM
ihlr-27440	486	2	.	.	PUNCT
ihlr-27440	487	1	see	see	VERB
ihlr-27440	487	2	35	35	NUM
ihlr-27440	487	3	ill	ill	ADJ
ihlr-27440	487	4	.	.	PUNCT
ihlr-27440	488	1	comp	comp	PROPN
ihlr-27440	488	2	.	.	PUNCT
ihlr-27440	489	1	stat	stat	PROPN
ihlr-27440	489	2	.	.	PUNCT
ihlr-27440	490	1	200/15	200/15	NUM
ihlr-27440	490	2	-	-	SYM
ihlr-27440	490	3	86	86	NUM
ihlr-27440	490	4	(	(	PUNCT
ihlr-27440	490	5	2012	2012	NUM
ihlr-27440	490	6	)	)	PUNCT
ihlr-27440	490	7	.	.	PUNCT
ihlr-27440	491	1	139	139	NUM
ihlr-27440	491	2	.	.	PUNCT
ihlr-27440	492	1	i	i	PRON
ihlr-27440	492	2	d.	d.	PROPN
ihlr-27440	492	3	140	140	NUM
ihlr-27440	492	4	.	.	PUNCT
ihlr-27440	493	1	oswald	oswald	PROPN
ihlr-27440	493	2	v.	v.	ADP
ihlr-27440	493	3	hamer	hamer	PROPN
ihlr-27440	493	4	,	,	PUNCT
ihlr-27440	493	5	115	115	NUM
ihlr-27440	493	6	n.e.3d	n.e.3d	NUM
ihlr-27440	493	7	181	181	NUM
ihlr-27440	493	8	,	,	PUNCT
ihlr-27440	493	9	190	190	NUM
ihlr-27440	493	10	(	(	PUNCT
ihlr-27440	493	11	ill	ill	ADJ
ihlr-27440	493	12	.	.	NOUN
ihlr-27440	493	13	2018	2018	NUM
ihlr-27440	493	14	)	)	PUNCT
ihlr-27440	493	15	(	(	PUNCT
ihlr-27440	493	16	citing	cite	VERB
ihlr-27440	493	17	35	35	NUM
ihlr-27440	493	18	ilcs	ilcs	NOUN
ihlr-27440	493	19	200/15	200/15	NUM
ihlr-27440	493	20	-	-	SYM
ihlr-27440	493	21	86(e)(1)-(7	86(e)(1)-(7	NUM
ihlr-27440	493	22	)	)	PUNCT
ihlr-27440	493	23	(	(	PUNCT
ihlr-27440	493	24	2015	2015	NUM
ihlr-27440	493	25	)	)	PUNCT
ihlr-27440	493	26	)	)	PUNCT
ihlr-27440	493	27	.	.	PUNCT
ihlr-27440	494	1	141	141	NUM
ihlr-27440	494	2	.	.	PUNCT
ihlr-27440	495	1	see	see	VERB
ihlr-27440	495	2	midwest	midwest	PROPN
ihlr-27440	495	3	palliative	palliative	ADJ
ihlr-27440	495	4	hospice	hospice	PROPN
ihlr-27440	495	5	&	&	CCONJ
ihlr-27440	495	6	care	care	PROPN
ihlr-27440	495	7	ctr	ctr	PROPN
ihlr-27440	495	8	.	.	PUNCT
ihlr-27440	496	1	v.	v.	ADP
ihlr-27440	496	2	beard	beard	PROPN
ihlr-27440	496	3	,	,	PUNCT
ihlr-27440	496	4	125	125	NUM
ihlr-27440	496	5	n.e.3d	n.e.3d	NUM
ihlr-27440	496	6	1196	1196	NUM
ihlr-27440	496	7	,	,	PUNCT
ihlr-27440	496	8	1204	1204	NUM
ihlr-27440	496	9	(	(	PUNCT
ihlr-27440	496	10	ill	ill	PROPN
ihlr-27440	496	11	.	.	PUNCT
ihlr-27440	497	1	ct	ct	PROPN
ihlr-27440	497	2	.	.	PUNCT
ihlr-27440	498	1	app	app	PROPN
ihlr-27440	498	2	.	.	PROPN
ihlr-27440	498	3	2019	2019	NUM
ihlr-27440	498	4	)	)	PUNCT
ihlr-27440	498	5	.	.	PUNCT
ihlr-27440	499	1	142	142	NUM
ihlr-27440	499	2	.	.	X
ihlr-27440	499	3	35	35	NUM
ihlr-27440	499	4	ilcs	ilcs	NOUN
ihlr-27440	499	5	200/15	200/15	NUM
ihlr-27440	499	6	-	-	SYM
ihlr-27440	499	7	86	86	NUM
ihlr-27440	499	8	,	,	PUNCT
ihlr-27440	499	9	supra	supra	PROPN
ihlr-27440	499	10	note	note	PROPN
ihlr-27440	499	11	138	138	NUM
ihlr-27440	499	12	.	.	PUNCT
ihlr-27440	499	13	406	406	NUM
ihlr-27440	499	14	indiana	indiana	PROPN
ihlr-27440	499	15	health	health	PROPN
ihlr-27440	499	16	law	law	NOUN
ihlr-27440	499	17	review	review	NOUN
ihlr-27440	500	1	[	[	X
ihlr-27440	500	2	vol	vol	NOUN
ihlr-27440	500	3	.	.	PUNCT
ihlr-27440	500	4	20:385	20:385	PROPN
ihlr-27440	500	5	c.	c.	PROPN
ihlr-27440	500	6	ohio	ohio	PROPN
ihlr-27440	500	7	ohio	ohio	PROPN
ihlr-27440	500	8	does	do	AUX
ihlr-27440	500	9	not	not	PART
ihlr-27440	500	10	extend	extend	VERB
ihlr-27440	500	11	any	any	DET
ihlr-27440	500	12	specific	specific	ADJ
ihlr-27440	500	13	exemptions	exemption	NOUN
ihlr-27440	500	14	to	to	ADP
ihlr-27440	500	15	nonprofit	nonprofit	ADJ
ihlr-27440	500	16	hospitals	hospital	NOUN
ihlr-27440	500	17	,	,	PUNCT
ihlr-27440	500	18	rather	rather	ADV
ihlr-27440	500	19	provides	provide	VERB
ihlr-27440	500	20	exemptions	exemption	NOUN
ihlr-27440	500	21	to	to	ADP
ihlr-27440	500	22	property	property	NOUN
ihlr-27440	500	23	used	use	VERB
ihlr-27440	500	24	for	for	ADP
ihlr-27440	500	25	charitable	charitable	ADJ
ihlr-27440	500	26	purposes.143	purposes.143	PROPN
ihlr-27440	500	27	while	while	SCONJ
ihlr-27440	500	28	not	not	PART
ihlr-27440	500	29	specifically	specifically	ADV
ihlr-27440	500	30	referenced	reference	VERB
ihlr-27440	500	31	by	by	ADP
ihlr-27440	500	32	statute	statute	NOUN
ihlr-27440	500	33	,	,	PUNCT
ihlr-27440	500	34	section	section	NOUN
ihlr-27440	500	35	5709.12(b	5709.12(b	NUM
ihlr-27440	500	36	)	)	PUNCT
ihlr-27440	500	37	provides	provide	VERB
ihlr-27440	500	38	that	that	SCONJ
ihlr-27440	500	39	“	"	PUNCT
ihlr-27440	500	40	[	[	PUNCT
ihlr-27440	500	41	r]eal	r]eal	NOUN
ihlr-27440	500	42	and	and	CCONJ
ihlr-27440	500	43	tangible	tangible	ADJ
ihlr-27440	500	44	personal	personal	ADJ
ihlr-27440	500	45	property	property	NOUN
ihlr-27440	500	46	belonging	belong	VERB
ihlr-27440	500	47	to	to	ADP
ihlr-27440	500	48	institutions	institution	NOUN
ihlr-27440	500	49	that	that	PRON
ihlr-27440	500	50	is	be	AUX
ihlr-27440	500	51	used	use	VERB
ihlr-27440	500	52	exclusively	exclusively	ADV
ihlr-27440	500	53	for	for	ADP
ihlr-27440	500	54	charitable	charitable	ADJ
ihlr-27440	500	55	purposes	purpose	NOUN
ihlr-27440	500	56	shall	shall	AUX
ihlr-27440	500	57	be	be	AUX
ihlr-27440	500	58	exempt	exempt	ADJ
ihlr-27440	500	59	from	from	ADP
ihlr-27440	500	60	taxation	taxation	NOUN
ihlr-27440	500	61	.	.	PUNCT
ihlr-27440	501	1	”144	”144	PUNCT
ihlr-27440	502	1	the	the	DET
ihlr-27440	502	2	ohio	ohio	PROPN
ihlr-27440	502	3	supreme	supreme	PROPN
ihlr-27440	502	4	court	court	PROPN
ihlr-27440	502	5	has	have	AUX
ihlr-27440	502	6	recognized	recognize	VERB
ihlr-27440	502	7	that	that	SCONJ
ihlr-27440	502	8	“	"	PUNCT
ihlr-27440	502	9	the	the	DET
ihlr-27440	502	10	provision	provision	NOUN
ihlr-27440	502	11	of	of	ADP
ihlr-27440	502	12	medical	medical	ADJ
ihlr-27440	502	13	or	or	CCONJ
ihlr-27440	502	14	ancillary	ancillary	ADJ
ihlr-27440	502	15	healthcare	healthcare	NOUN
ihlr-27440	502	16	services	service	NOUN
ihlr-27440	502	17	qualifies	qualify	VERB
ihlr-27440	502	18	as	as	ADP
ihlr-27440	502	19	charitable	charitable	ADJ
ihlr-27440	502	20	if	if	SCONJ
ihlr-27440	502	21	those	those	DET
ihlr-27440	502	22	services	service	NOUN
ihlr-27440	502	23	are	be	AUX
ihlr-27440	502	24	provided	provide	VERB
ihlr-27440	502	25	on	on	ADP
ihlr-27440	502	26	a	a	DET
ihlr-27440	502	27	nonprofit	nonprofit	ADJ
ihlr-27440	502	28	basis	basis	NOUN
ihlr-27440	502	29	to	to	ADP
ihlr-27440	502	30	those	those	PRON
ihlr-27440	502	31	in	in	ADP
ihlr-27440	502	32	need	need	NOUN
ihlr-27440	502	33	,	,	PUNCT
ihlr-27440	502	34	without	without	ADP
ihlr-27440	502	35	regard	regard	NOUN
ihlr-27440	502	36	to	to	ADP
ihlr-27440	502	37	race	race	NOUN
ihlr-27440	502	38	,	,	PUNCT
ihlr-27440	502	39	creed	creed	NOUN
ihlr-27440	502	40	,	,	PUNCT
ihlr-27440	502	41	or	or	CCONJ
ihlr-27440	502	42	ability	ability	NOUN
ihlr-27440	502	43	to	to	PART
ihlr-27440	502	44	pay	pay	VERB
ihlr-27440	502	45	.	.	PUNCT
ihlr-27440	502	46	”145	”145	PUNCT
ihlr-27440	503	1	therefore	therefore	ADV
ihlr-27440	503	2	,	,	PUNCT
ihlr-27440	503	3	where	where	SCONJ
ihlr-27440	503	4	the	the	DET
ihlr-27440	503	5	core	core	ADJ
ihlr-27440	503	6	activity	activity	NOUN
ihlr-27440	503	7	of	of	ADP
ihlr-27440	503	8	a	a	DET
ihlr-27440	503	9	hospital	hospital	NOUN
ihlr-27440	503	10	or	or	CCONJ
ihlr-27440	503	11	facility	facility	NOUN
ihlr-27440	503	12	is	be	AUX
ihlr-27440	503	13	providing	provide	VERB
ihlr-27440	503	14	healthcare	healthcare	NOUN
ihlr-27440	503	15	services	service	NOUN
ihlr-27440	503	16	,	,	PUNCT
ihlr-27440	503	17	it	it	PRON
ihlr-27440	503	18	would	would	AUX
ihlr-27440	503	19	qualify	qualify	VERB
ihlr-27440	503	20	as	as	ADP
ihlr-27440	503	21	a	a	DET
ihlr-27440	503	22	charitable	charitable	ADJ
ihlr-27440	503	23	institution	institution	NOUN
ihlr-27440	503	24	“	"	PUNCT
ihlr-27440	503	25	only	only	ADV
ihlr-27440	503	26	if	if	SCONJ
ihlr-27440	503	27	it	it	PRON
ihlr-27440	503	28	provided	provide	VERB
ihlr-27440	503	29	services	service	NOUN
ihlr-27440	503	30	on	on	ADP
ihlr-27440	503	31	a	a	DET
ihlr-27440	503	32	nonprofit	nonprofit	ADJ
ihlr-27440	503	33	basis	basis	NOUN
ihlr-27440	503	34	to	to	ADP
ihlr-27440	503	35	those	those	PRON
ihlr-27440	503	36	in	in	ADP
ihlr-27440	503	37	need	need	NOUN
ihlr-27440	503	38	,	,	PUNCT
ihlr-27440	503	39	without	without	ADP
ihlr-27440	503	40	regard	regard	NOUN
ihlr-27440	503	41	to	to	ADP
ihlr-27440	503	42	race	race	NOUN
ihlr-27440	503	43	,	,	PUNCT
ihlr-27440	503	44	creed	creed	NOUN
ihlr-27440	503	45	,	,	PUNCT
ihlr-27440	503	46	or	or	CCONJ
ihlr-27440	503	47	ability	ability	NOUN
ihlr-27440	503	48	to	to	PART
ihlr-27440	503	49	pay	pay	VERB
ihlr-27440	503	50	.	.	PUNCT
ihlr-27440	503	51	”146	”146	PUNCT
ihlr-27440	504	1	moreover	moreover	ADV
ihlr-27440	504	2	,	,	PUNCT
ihlr-27440	504	3	the	the	DET
ihlr-27440	504	4	owner	owner	NOUN
ihlr-27440	504	5	of	of	ADP
ihlr-27440	504	6	the	the	DET
ihlr-27440	504	7	property	property	NOUN
ihlr-27440	504	8	seeking	seek	VERB
ihlr-27440	504	9	exemption	exemption	NOUN
ihlr-27440	504	10	qualifies	qualifie	NOUN
ihlr-27440	504	11	as	as	ADP
ihlr-27440	504	12	a	a	DET
ihlr-27440	504	13	charitable	charitable	ADJ
ihlr-27440	504	14	entity	entity	NOUN
ihlr-27440	504	15	under	under	ADP
ihlr-27440	504	16	section	section	NOUN
ihlr-27440	504	17	501(c)(3	501(c)(3	NOUN
ihlr-27440	504	18	)	)	PUNCT
ihlr-27440	504	19	of	of	ADP
ihlr-27440	504	20	the	the	DET
ihlr-27440	504	21	internal	internal	PROPN
ihlr-27440	504	22	revenue	revenue	NOUN
ihlr-27440	504	23	code	code	NOUN
ihlr-27440	504	24	is	be	AUX
ihlr-27440	504	25	not	not	PART
ihlr-27440	504	26	solely	solely	ADV
ihlr-27440	504	27	determinative	determinative	ADJ
ihlr-27440	504	28	of	of	ADP
ihlr-27440	504	29	whether	whether	SCONJ
ihlr-27440	504	30	the	the	DET
ihlr-27440	504	31	property	property	NOUN
ihlr-27440	504	32	is	be	AUX
ihlr-27440	504	33	entitled	entitle	VERB
ihlr-27440	504	34	to	to	ADP
ihlr-27440	504	35	an	an	DET
ihlr-27440	504	36	exemption.147	exemption.147	NOUN
ihlr-27440	504	37	ultimately	ultimately	ADV
ihlr-27440	504	38	,	,	PUNCT
ihlr-27440	504	39	the	the	DET
ihlr-27440	504	40	crucial	crucial	ADJ
ihlr-27440	504	41	factor	factor	NOUN
ihlr-27440	504	42	in	in	ADP
ihlr-27440	504	43	determining	determine	VERB
ihlr-27440	504	44	whether	whether	SCONJ
ihlr-27440	504	45	property	property	NOUN
ihlr-27440	504	46	is	be	AUX
ihlr-27440	504	47	used	use	VERB
ihlr-27440	504	48	for	for	ADP
ihlr-27440	504	49	charitable	charitable	ADJ
ihlr-27440	504	50	purposes	purpose	NOUN
ihlr-27440	504	51	hinges	hinge	NOUN
ihlr-27440	504	52	upon	upon	SCONJ
ihlr-27440	504	53	whether	whether	SCONJ
ihlr-27440	504	54	the	the	DET
ihlr-27440	504	55	property	property	NOUN
ihlr-27440	504	56	provides	provide	VERB
ihlr-27440	504	57	services	service	NOUN
ihlr-27440	504	58	to	to	ADP
ihlr-27440	504	59	the	the	DET
ihlr-27440	504	60	general	general	ADJ
ihlr-27440	504	61	public	public	NOUN
ihlr-27440	504	62	regardless	regardless	ADV
ihlr-27440	504	63	of	of	ADP
ihlr-27440	504	64	race	race	NOUN
ihlr-27440	504	65	,	,	PUNCT
ihlr-27440	504	66	creed	creed	NOUN
ihlr-27440	504	67	,	,	PUNCT
ihlr-27440	504	68	ability	ability	NOUN
ihlr-27440	504	69	to	to	PART
ihlr-27440	504	70	pay	pay	VERB
ihlr-27440	504	71	,	,	PUNCT
ihlr-27440	504	72	“	"	PUNCT
ihlr-27440	504	73	or	or	CCONJ
ihlr-27440	504	74	[	[	X
ihlr-27440	504	75	is	be	AUX
ihlr-27440	504	76	open	open	ADJ
ihlr-27440	504	77	]	]	PUNCT
ihlr-27440	504	78	to	to	PART
ihlr-27440	504	79	serve	serve	VERB
ihlr-27440	504	80	that	that	DET
ihlr-27440	504	81	part	part	NOUN
ihlr-27440	504	82	of	of	ADP
ihlr-27440	504	83	the	the	DET
ihlr-27440	504	84	general	general	ADJ
ihlr-27440	504	85	public	public	NOUN
ihlr-27440	504	86	that	that	PRON
ihlr-27440	504	87	has	have	VERB
ihlr-27440	504	88	a	a	DET
ihlr-27440	504	89	special	special	ADJ
ihlr-27440	504	90	need	need	NOUN
ihlr-27440	504	91	.	.	PUNCT
ihlr-27440	504	92	”148	”148	PUNCT
ihlr-27440	505	1	because	because	SCONJ
ihlr-27440	505	2	this	this	DET
ihlr-27440	505	3	standard	standard	NOUN
ihlr-27440	505	4	focuses	focus	VERB
ihlr-27440	505	5	on	on	ADP
ihlr-27440	505	6	the	the	DET
ihlr-27440	505	7	use	use	NOUN
ihlr-27440	505	8	of	of	ADP
ihlr-27440	505	9	the	the	DET
ihlr-27440	505	10	facility	facility	NOUN
ihlr-27440	505	11	seeking	seek	VERB
ihlr-27440	505	12	exemption	exemption	NOUN
ihlr-27440	505	13	,	,	PUNCT
ihlr-27440	505	14	the	the	DET
ihlr-27440	505	15	hypothetical	hypothetical	ADJ
ihlr-27440	505	16	telehealth	telehealth	ADJ
ihlr-27440	505	17	facility	facility	NOUN
ihlr-27440	505	18	will	will	AUX
ihlr-27440	505	19	likely	likely	ADV
ihlr-27440	505	20	find	find	VERB
ihlr-27440	505	21	it	it	PRON
ihlr-27440	505	22	easier	easy	ADJ
ihlr-27440	505	23	to	to	PART
ihlr-27440	505	24	qualify	qualify	VERB
ihlr-27440	505	25	for	for	ADP
ihlr-27440	505	26	property	property	NOUN
ihlr-27440	505	27	tax	tax	NOUN
ihlr-27440	505	28	exemption	exemption	NOUN
ihlr-27440	505	29	because	because	SCONJ
ihlr-27440	505	30	it	it	PRON
ihlr-27440	505	31	would	would	AUX
ihlr-27440	505	32	be	be	AUX
ihlr-27440	505	33	in	in	ADP
ihlr-27440	505	34	a	a	DET
ihlr-27440	505	35	medically	medically	ADV
ihlr-27440	505	36	underserved	underserved	ADJ
ihlr-27440	505	37	area	area	NOUN
ihlr-27440	505	38	and	and	CCONJ
ihlr-27440	505	39	would	would	AUX
ihlr-27440	505	40	provide	provide	VERB
ihlr-27440	505	41	medical	medical	ADJ
ihlr-27440	505	42	services	service	NOUN
ihlr-27440	505	43	to	to	ADP
ihlr-27440	505	44	individuals	individual	NOUN
ihlr-27440	505	45	who	who	PRON
ihlr-27440	505	46	lacked	lack	VERB
ihlr-27440	505	47	adequate	adequate	ADJ
ihlr-27440	505	48	access	access	NOUN
ihlr-27440	505	49	to	to	ADP
ihlr-27440	505	50	those	those	DET
ihlr-27440	505	51	services	service	NOUN
ihlr-27440	505	52	.	.	PUNCT
ihlr-27440	506	1	moreover	moreover	ADV
ihlr-27440	506	2	,	,	PUNCT
ihlr-27440	506	3	while	while	SCONJ
ihlr-27440	506	4	a	a	DET
ihlr-27440	506	5	property	property	NOUN
ihlr-27440	506	6	owner	owner	NOUN
ihlr-27440	506	7	can	can	AUX
ihlr-27440	506	8	not	not	PART
ihlr-27440	506	9	qualify	qualify	VERB
ihlr-27440	506	10	for	for	ADP
ihlr-27440	506	11	exemption	exemption	NOUN
ihlr-27440	506	12	based	base	VERB
ihlr-27440	506	13	solely	solely	ADV
ihlr-27440	506	14	on	on	ADP
ihlr-27440	506	15	its	its	PRON
ihlr-27440	506	16	owner	owner	NOUN
ihlr-27440	506	17	’s	’s	PART
ihlr-27440	506	18	status	status	NOUN
ihlr-27440	506	19	as	as	ADP
ihlr-27440	506	20	a	a	DET
ihlr-27440	506	21	section	section	NOUN
ihlr-27440	506	22	501(c)(3	501(c)(3	NOUN
ihlr-27440	506	23	)	)	PUNCT
ihlr-27440	506	24	entity	entity	NOUN
ihlr-27440	506	25	,	,	PUNCT
ihlr-27440	506	26	it	it	PRON
ihlr-27440	506	27	is	be	AUX
ihlr-27440	506	28	possible	possible	ADJ
ihlr-27440	506	29	the	the	DET
ihlr-27440	506	30	hypothetical	hypothetical	ADJ
ihlr-27440	506	31	telehealth	telehealth	ADJ
ihlr-27440	506	32	facility	facility	NOUN
ihlr-27440	506	33	could	could	AUX
ihlr-27440	506	34	rely	rely	VERB
ihlr-27440	506	35	on	on	ADP
ihlr-27440	506	36	the	the	DET
ihlr-27440	506	37	owning	owning	ADJ
ihlr-27440	506	38	nonprofit	nonprofit	ADJ
ihlr-27440	506	39	hospital	hospital	NOUN
ihlr-27440	506	40	’s	’s	PART
ihlr-27440	506	41	exemption	exemption	NOUN
ihlr-27440	506	42	status	status	NOUN
ihlr-27440	506	43	under	under	ADP
ihlr-27440	506	44	ohio	ohio	PROPN
ihlr-27440	506	45	law	law	NOUN
ihlr-27440	506	46	to	to	PART
ihlr-27440	506	47	be	be	AUX
ihlr-27440	506	48	extended	extend	VERB
ihlr-27440	506	49	,	,	PUNCT
ihlr-27440	506	50	provided	provide	VERB
ihlr-27440	506	51	,	,	PUNCT
ihlr-27440	506	52	the	the	DET
ihlr-27440	506	53	facility	facility	NOUN
ihlr-27440	506	54	is	be	AUX
ihlr-27440	506	55	used	use	VERB
ihlr-27440	506	56	“	"	PUNCT
ihlr-27440	506	57	in	in	ADP
ihlr-27440	506	58	furtherance	furtherance	NOUN
ihlr-27440	506	59	of	of	ADP
ihlr-27440	506	60	the	the	DET
ihlr-27440	506	61	owner	owner	NOUN
ihlr-27440	506	62	’s	’s	PART
ihlr-27440	506	63	charitable	charitable	ADJ
ihlr-27440	506	64	purposes	purpose	NOUN
ihlr-27440	506	65	.	.	PUNCT
ihlr-27440	506	66	”149	”149	PUNCT
ihlr-27440	506	67	as	as	ADP
ihlr-27440	506	68	a	a	DET
ihlr-27440	506	69	result	result	NOUN
ihlr-27440	506	70	,	,	PUNCT
ihlr-27440	506	71	the	the	DET
ihlr-27440	506	72	hypothetical	hypothetical	ADJ
ihlr-27440	506	73	facility	facility	NOUN
ihlr-27440	506	74	would	would	AUX
ihlr-27440	506	75	not	not	PART
ihlr-27440	506	76	be	be	AUX
ihlr-27440	506	77	required	require	VERB
ihlr-27440	506	78	to	to	PART
ihlr-27440	506	79	demonstrate	demonstrate	VERB
ihlr-27440	506	80	that	that	SCONJ
ihlr-27440	506	81	the	the	DET
ihlr-27440	506	82	services	service	NOUN
ihlr-27440	506	83	it	it	PRON
ihlr-27440	506	84	provides	provide	VERB
ihlr-27440	506	85	substantially	substantially	ADV
ihlr-27440	506	86	relate	relate	VERB
ihlr-27440	506	87	to	to	ADP
ihlr-27440	506	88	or	or	CCONJ
ihlr-27440	506	89	support	support	VERB
ihlr-27440	506	90	those	those	PRON
ihlr-27440	506	91	at	at	ADP
ihlr-27440	506	92	the	the	DET
ihlr-27440	506	93	main	main	ADJ
ihlr-27440	506	94	hospital	hospital	NOUN
ihlr-27440	506	95	’s	’s	PART
ihlr-27440	506	96	inpatient	inpatient	PROPN
ihlr-27440	506	97	facility	facility	NOUN
ihlr-27440	506	98	,	,	PUNCT
ihlr-27440	506	99	which	which	PRON
ihlr-27440	506	100	likely	likely	ADV
ihlr-27440	506	101	would	would	AUX
ihlr-27440	506	102	lead	lead	VERB
ihlr-27440	506	103	to	to	ADP
ihlr-27440	506	104	innovative	innovative	ADJ
ihlr-27440	506	105	methods	method	NOUN
ihlr-27440	506	106	for	for	ADP
ihlr-27440	506	107	delivering	deliver	VERB
ihlr-27440	506	108	healthcare	healthcare	NOUN
ihlr-27440	506	109	services	service	NOUN
ihlr-27440	506	110	to	to	ADP
ihlr-27440	506	111	at	at	ADP
ihlr-27440	506	112	-	-	PUNCT
ihlr-27440	506	113	risk	risk	NOUN
ihlr-27440	506	114	populations	population	NOUN
ihlr-27440	506	115	and	and	CCONJ
ihlr-27440	506	116	medically	medically	ADV
ihlr-27440	506	117	underserved	underserved	ADJ
ihlr-27440	506	118	areas	area	NOUN
ihlr-27440	506	119	.	.	PUNCT
ihlr-27440	507	1	d.	d.	PROPN
ihlr-27440	507	2	arkansas	arkansas	PROPN
ihlr-27440	507	3	the	the	DET
ihlr-27440	507	4	arkansas	arkansas	PROPN
ihlr-27440	507	5	court	court	PROPN
ihlr-27440	507	6	of	of	ADP
ihlr-27440	507	7	appeals	appeals	PROPN
ihlr-27440	507	8	in	in	ADP
ihlr-27440	507	9	hardesty	hardesty	PROPN
ihlr-27440	507	10	v.	v.	ADP
ihlr-27440	507	11	northern	northern	PROPN
ihlr-27440	507	12	arkansas	arkansas	PROPN
ihlr-27440	507	13	medical	medical	PROPN
ihlr-27440	507	14	services	service	NOUN
ihlr-27440	507	15	,	,	PUNCT
ihlr-27440	507	16	extended	extend	VERB
ihlr-27440	507	17	property	property	NOUN
ihlr-27440	507	18	tax	tax	NOUN
ihlr-27440	507	19	exemptions	exemption	NOUN
ihlr-27440	507	20	to	to	ADP
ihlr-27440	507	21	additionally	additionally	ADV
ihlr-27440	507	22	owned	own	VERB
ihlr-27440	507	23	property	property	NOUN
ihlr-27440	507	24	operated	operate	VERB
ihlr-27440	507	25	as	as	ADP
ihlr-27440	507	26	an	an	DET
ihlr-27440	507	27	outpatient	outpatient	NOUN
ihlr-27440	507	28	facility	facility	NOUN
ihlr-27440	507	29	.	.	PUNCT
ihlr-27440	508	1	under	under	ADP
ihlr-27440	508	2	hardesty	hardesty	NOUN
ihlr-27440	508	3	,	,	PUNCT
ihlr-27440	508	4	property	property	NOUN
ihlr-27440	508	5	tax	tax	NOUN
ihlr-27440	508	6	exemption	exemption	NOUN
ihlr-27440	508	7	is	be	AUX
ihlr-27440	508	8	143	143	NUM
ihlr-27440	508	9	.	.	PUNCT
ihlr-27440	509	1	see	see	VERB
ihlr-27440	509	2	ohio	ohio	PROPN
ihlr-27440	509	3	rev	rev	PROPN
ihlr-27440	509	4	.	.	PROPN
ihlr-27440	509	5	code	code	PROPN
ihlr-27440	509	6	§	§	PROPN
ihlr-27440	509	7	5709.12	5709.12	NUM
ihlr-27440	509	8	(	(	PUNCT
ihlr-27440	509	9	2017	2017	NUM
ihlr-27440	509	10	)	)	PUNCT
ihlr-27440	509	11	.	.	PUNCT
ihlr-27440	510	1	144	144	NUM
ihlr-27440	510	2	.	.	PUNCT
ihlr-27440	510	3	ohio	ohio	PROPN
ihlr-27440	510	4	rev	rev	PROPN
ihlr-27440	510	5	.	.	PROPN
ihlr-27440	510	6	code	code	PROPN
ihlr-27440	510	7	§	§	PROPN
ihlr-27440	510	8	5709.12(b	5709.12(b	NUM
ihlr-27440	510	9	)	)	PUNCT
ihlr-27440	510	10	(	(	PUNCT
ihlr-27440	510	11	2017	2017	NUM
ihlr-27440	510	12	)	)	PUNCT
ihlr-27440	510	13	.	.	PUNCT
ihlr-27440	511	1	145	145	NUM
ihlr-27440	511	2	.	.	PUNCT
ihlr-27440	512	1	church	church	NOUN
ihlr-27440	512	2	of	of	ADP
ihlr-27440	512	3	god	god	PROPN
ihlr-27440	512	4	in	in	ADP
ihlr-27440	512	5	n.	n.	PROPN
ihlr-27440	512	6	ohio	ohio	PROPN
ihlr-27440	512	7	,	,	PUNCT
ihlr-27440	512	8	inc	inc	PROPN
ihlr-27440	512	9	.	.	PROPN
ihlr-27440	513	1	v.	v.	PROPN
ihlr-27440	513	2	levin	levin	PROPN
ihlr-27440	513	3	,	,	PUNCT
ihlr-27440	513	4	918	918	NUM
ihlr-27440	513	5	n.e.2d	n.e.2d	NOUN
ihlr-27440	513	6	981	981	NUM
ihlr-27440	513	7	,	,	PUNCT
ihlr-27440	513	8	985	985	NUM
ihlr-27440	513	9	(	(	PUNCT
ihlr-27440	513	10	ohio	ohio	PROPN
ihlr-27440	513	11	2009	2009	NUM
ihlr-27440	513	12	)	)	PUNCT
ihlr-27440	513	13	.	.	PUNCT
ihlr-27440	514	1	146	146	NUM
ihlr-27440	514	2	.	.	PUNCT
ihlr-27440	514	3	dialysis	dialysis	NOUN
ihlr-27440	514	4	clinic	clinic	PROPN
ihlr-27440	514	5	,	,	PUNCT
ihlr-27440	514	6	inc	inc	PROPN
ihlr-27440	514	7	.	.	PROPN
ihlr-27440	515	1	v.	v.	PROPN
ihlr-27440	515	2	levin	levin	PROPN
ihlr-27440	515	3	,	,	PUNCT
ihlr-27440	515	4	938	938	NUM
ihlr-27440	515	5	n.e.2d	n.e.2d	NOUN
ihlr-27440	515	6	329	329	NUM
ihlr-27440	515	7	,	,	PUNCT
ihlr-27440	515	8	336	336	NUM
ihlr-27440	515	9	(	(	PUNCT
ihlr-27440	515	10	ohio	ohio	PROPN
ihlr-27440	515	11	2010	2010	NUM
ihlr-27440	515	12	)	)	PUNCT
ihlr-27440	515	13	.	.	PUNCT
ihlr-27440	516	1	147	147	NUM
ihlr-27440	516	2	.	.	PUNCT
ihlr-27440	517	1	i	i	PRON
ihlr-27440	517	2	d.	d.	PROPN
ihlr-27440	517	3	148	148	NUM
ihlr-27440	517	4	.	.	PUNCT
ihlr-27440	518	1	dialysis	dialysis	NOUN
ihlr-27440	518	2	ctrs	ctrs	PROPN
ihlr-27440	518	3	.	.	PROPN
ihlr-27440	518	4	of	of	ADP
ihlr-27440	518	5	dayton	dayton	PROPN
ihlr-27440	518	6	,	,	PUNCT
ihlr-27440	518	7	llc	llc	PROPN
ihlr-27440	518	8	v.	v.	CCONJ
ihlr-27440	518	9	testa	testa	PROPN
ihlr-27440	518	10	,	,	PUNCT
ihlr-27440	518	11	80	80	NUM
ihlr-27440	518	12	n.e.3d	n.e.3d	NUM
ihlr-27440	518	13	477	477	NUM
ihlr-27440	518	14	,	,	PUNCT
ihlr-27440	518	15	482	482	NUM
ihlr-27440	518	16	(	(	PUNCT
ihlr-27440	518	17	ohio	ohio	PROPN
ihlr-27440	518	18	2017	2017	NUM
ihlr-27440	518	19	)	)	PUNCT
ihlr-27440	518	20	.	.	PUNCT
ihlr-27440	519	1	149	149	NUM
ihlr-27440	519	2	.	.	PUNCT
ihlr-27440	520	1	ohio	ohio	PROPN
ihlr-27440	520	2	rev	rev	PROPN
ihlr-27440	520	3	.	.	PROPN
ihlr-27440	520	4	code	code	PROPN
ihlr-27440	520	5	§	§	PROPN
ihlr-27440	520	6	5709.121(a)(2	5709.121(a)(2	NUM
ihlr-27440	520	7	)	)	PUNCT
ihlr-27440	520	8	(	(	PUNCT
ihlr-27440	520	9	2021	2021	NUM
ihlr-27440	520	10	)	)	PUNCT
ihlr-27440	520	11	.	.	PUNCT
ihlr-27440	521	1	2023	2023	NUM
ihlr-27440	521	2	]	]	PUNCT
ihlr-27440	521	3	taxation	taxation	NOUN
ihlr-27440	521	4	and	and	CCONJ
ihlr-27440	521	5	telehealth	telehealth	NOUN
ihlr-27440	521	6	407	407	NUM
ihlr-27440	521	7	extended	extend	VERB
ihlr-27440	521	8	to	to	ADP
ihlr-27440	521	9	additional	additional	ADJ
ihlr-27440	521	10	property	property	NOUN
ihlr-27440	521	11	,	,	PUNCT
ihlr-27440	521	12	on	on	ADP
ihlr-27440	521	13	which	which	PRON
ihlr-27440	521	14	the	the	DET
ihlr-27440	521	15	main	main	ADJ
ihlr-27440	521	16	hospital	hospital	NOUN
ihlr-27440	521	17	operates	operate	VERB
ihlr-27440	521	18	an	an	DET
ihlr-27440	521	19	outpatient	outpatient	NOUN
ihlr-27440	521	20	facility	facility	NOUN
ihlr-27440	521	21	,	,	PUNCT
ihlr-27440	521	22	so	so	ADV
ihlr-27440	521	23	long	long	ADV
ihlr-27440	521	24	as	as	ADP
ihlr-27440	521	25	the	the	DET
ihlr-27440	521	26	facility	facility	NOUN
ihlr-27440	521	27	:	:	PUNCT
ihlr-27440	521	28	“	"	PUNCT
ihlr-27440	521	29	(	(	PUNCT
ihlr-27440	521	30	1	1	X
ihlr-27440	521	31	)	)	PUNCT
ihlr-27440	521	32	is	be	AUX
ihlr-27440	521	33	open	open	ADJ
ihlr-27440	521	34	to	to	ADP
ihlr-27440	521	35	the	the	DET
ihlr-27440	521	36	general	general	ADJ
ihlr-27440	521	37	public	public	NOUN
ihlr-27440	521	38	,	,	PUNCT
ihlr-27440	521	39	(	(	PUNCT
ihlr-27440	521	40	2	2	X
ihlr-27440	521	41	)	)	PUNCT
ihlr-27440	521	42	no	no	DET
ihlr-27440	521	43	one	one	NOUN
ihlr-27440	521	44	may	may	AUX
ihlr-27440	521	45	be	be	AUX
ihlr-27440	521	46	refused	refuse	VERB
ihlr-27440	521	47	services	service	NOUN
ihlr-27440	521	48	on	on	ADP
ihlr-27440	521	49	account	account	NOUN
ihlr-27440	521	50	of	of	ADP
ihlr-27440	521	51	inability	inability	NOUN
ihlr-27440	521	52	to	to	PART
ihlr-27440	521	53	pay	pay	VERB
ihlr-27440	521	54	,	,	PUNCT
ihlr-27440	521	55	and	and	CCONJ
ihlr-27440	521	56	(	(	PUNCT
ihlr-27440	521	57	3	3	X
ihlr-27440	521	58	)	)	PUNCT
ihlr-27440	521	59	all	all	DET
ihlr-27440	521	60	profits	profit	NOUN
ihlr-27440	521	61	from	from	ADP
ihlr-27440	521	62	paying	pay	VERB
ihlr-27440	521	63	patients	patient	NOUN
ihlr-27440	521	64	are	be	AUX
ihlr-27440	521	65	applied	apply	VERB
ihlr-27440	521	66	to	to	ADP
ihlr-27440	521	67	maintaining	maintain	VERB
ihlr-27440	521	68	the	the	DET
ihlr-27440	521	69	hospital	hospital	NOUN
ihlr-27440	521	70	and	and	CCONJ
ihlr-27440	521	71	extending	extend	VERB
ihlr-27440	521	72	and	and	CCONJ
ihlr-27440	521	73	enlarging	enlarge	VERB
ihlr-27440	521	74	its	its	PRON
ihlr-27440	521	75	charity	charity	NOUN
ihlr-27440	521	76	.	.	PUNCT
ihlr-27440	522	1	”150	”150	PROPN
ihlr-27440	523	1	in	in	ADP
ihlr-27440	523	2	that	that	DET
ihlr-27440	523	3	case	case	NOUN
ihlr-27440	523	4	,	,	PUNCT
ihlr-27440	523	5	the	the	DET
ihlr-27440	523	6	court	court	NOUN
ihlr-27440	523	7	agreed	agree	VERB
ihlr-27440	523	8	with	with	ADP
ihlr-27440	523	9	the	the	DET
ihlr-27440	523	10	hospital	hospital	NOUN
ihlr-27440	523	11	’s	’s	PART
ihlr-27440	523	12	argument	argument	NOUN
ihlr-27440	523	13	that	that	SCONJ
ihlr-27440	523	14	“	"	PUNCT
ihlr-27440	523	15	generating	generate	VERB
ihlr-27440	523	16	income	income	NOUN
ihlr-27440	523	17	does	do	AUX
ihlr-27440	523	18	not	not	PART
ihlr-27440	523	19	destroy	destroy	VERB
ihlr-27440	523	20	the	the	DET
ihlr-27440	523	21	charitable	charitable	ADJ
ihlr-27440	523	22	usage	usage	NOUN
ihlr-27440	523	23	of	of	ADP
ihlr-27440	523	24	the	the	DET
ihlr-27440	523	25	hospital	hospital	NOUN
ihlr-27440	523	26	or	or	CCONJ
ihlr-27440	523	27	its	its	PRON
ihlr-27440	523	28	clinics	clinic	NOUN
ihlr-27440	523	29	”	"	PUNCT
ihlr-27440	523	30	as	as	ADV
ihlr-27440	523	31	long	long	ADV
ihlr-27440	523	32	as	as	SCONJ
ihlr-27440	523	33	the	the	DET
ihlr-27440	523	34	income	income	NOUN
ihlr-27440	523	35	generated	generate	VERB
ihlr-27440	523	36	is	be	AUX
ihlr-27440	523	37	“	"	PUNCT
ihlr-27440	523	38	used	use	VERB
ihlr-27440	523	39	solely	solely	ADV
ihlr-27440	523	40	to	to	PART
ihlr-27440	523	41	further	further	VERB
ihlr-27440	523	42	its	its	PRON
ihlr-27440	523	43	charitable	charitable	ADJ
ihlr-27440	523	44	purposes	purpose	NOUN
ihlr-27440	523	45	.	.	PUNCT
ihlr-27440	523	46	”151	”151	PUNCT
ihlr-27440	524	1	moreover	moreover	ADV
ihlr-27440	524	2	,	,	PUNCT
ihlr-27440	524	3	“	"	PUNCT
ihlr-27440	524	4	a	a	DET
ihlr-27440	524	5	particular	particular	ADJ
ihlr-27440	524	6	percentage	percentage	NOUN
ihlr-27440	524	7	of	of	ADP
ihlr-27440	524	8	free	free	ADJ
ihlr-27440	524	9	medical	medical	ADJ
ihlr-27440	524	10	care	care	NOUN
ihlr-27440	524	11	”	"	PUNCT
ihlr-27440	524	12	is	be	AUX
ihlr-27440	524	13	not	not	PART
ihlr-27440	524	14	required	require	VERB
ihlr-27440	524	15	to	to	PART
ihlr-27440	524	16	be	be	AUX
ihlr-27440	524	17	shown.152	shown.152	NOUN
ihlr-27440	524	18	implementing	implement	VERB
ihlr-27440	524	19	this	this	DET
ihlr-27440	524	20	standard	standard	NOUN
ihlr-27440	524	21	allows	allow	VERB
ihlr-27440	524	22	other	other	ADJ
ihlr-27440	524	23	property	property	NOUN
ihlr-27440	524	24	owned	own	VERB
ihlr-27440	524	25	by	by	ADP
ihlr-27440	524	26	a	a	DET
ihlr-27440	524	27	nonprofit	nonprofit	ADJ
ihlr-27440	524	28	hospital	hospital	NOUN
ihlr-27440	524	29	to	to	PART
ihlr-27440	524	30	qualify	qualify	VERB
ihlr-27440	524	31	for	for	ADP
ihlr-27440	524	32	property	property	NOUN
ihlr-27440	524	33	tax	tax	NOUN
ihlr-27440	524	34	exemption	exemption	NOUN
ihlr-27440	524	35	,	,	PUNCT
ihlr-27440	524	36	even	even	ADV
ihlr-27440	524	37	if	if	SCONJ
ihlr-27440	524	38	it	it	PRON
ihlr-27440	524	39	received	receive	VERB
ihlr-27440	524	40	reimbursement	reimbursement	NOUN
ihlr-27440	524	41	or	or	CCONJ
ihlr-27440	524	42	payment	payment	NOUN
ihlr-27440	524	43	for	for	ADP
ihlr-27440	524	44	its	its	PRON
ihlr-27440	524	45	services	service	NOUN
ihlr-27440	524	46	,	,	PUNCT
ihlr-27440	524	47	so	so	ADV
ihlr-27440	524	48	long	long	ADV
ihlr-27440	524	49	as	as	SCONJ
ihlr-27440	524	50	it	it	PRON
ihlr-27440	524	51	used	use	VERB
ihlr-27440	524	52	those	those	DET
ihlr-27440	524	53	funds	fund	NOUN
ihlr-27440	524	54	to	to	PART
ihlr-27440	524	55	cover	cover	VERB
ihlr-27440	524	56	services	service	NOUN
ihlr-27440	524	57	for	for	ADP
ihlr-27440	524	58	individuals	individual	NOUN
ihlr-27440	524	59	unable	unable	ADJ
ihlr-27440	524	60	to	to	PART
ihlr-27440	524	61	pay	pay	VERB
ihlr-27440	524	62	.	.	PUNCT
ihlr-27440	525	1	this	this	PRON
ihlr-27440	525	2	would	would	AUX
ihlr-27440	525	3	ease	ease	VERB
ihlr-27440	525	4	the	the	DET
ihlr-27440	525	5	hospital	hospital	NOUN
ihlr-27440	525	6	’s	’s	PART
ihlr-27440	525	7	burden	burden	NOUN
ihlr-27440	525	8	of	of	ADP
ihlr-27440	525	9	proving	prove	VERB
ihlr-27440	525	10	that	that	SCONJ
ihlr-27440	525	11	the	the	DET
ihlr-27440	525	12	facility	facility	NOUN
ihlr-27440	525	13	’s	’s	PART
ihlr-27440	525	14	predominant	predominant	ADJ
ihlr-27440	525	15	use	use	NOUN
ihlr-27440	525	16	was	be	AUX
ihlr-27440	525	17	for	for	ADP
ihlr-27440	525	18	unreimbursed	unreimbursed	ADJ
ihlr-27440	525	19	services	service	NOUN
ihlr-27440	525	20	and	and	CCONJ
ihlr-27440	525	21	would	would	AUX
ihlr-27440	525	22	likely	likely	ADV
ihlr-27440	525	23	ease	ease	VERB
ihlr-27440	525	24	the	the	DET
ihlr-27440	525	25	record	record	NOUN
ihlr-27440	525	26	keeping	keeping	NOUN
ihlr-27440	525	27	requirements	requirement	NOUN
ihlr-27440	525	28	for	for	ADP
ihlr-27440	525	29	the	the	DET
ihlr-27440	525	30	facility	facility	NOUN
ihlr-27440	525	31	.	.	PUNCT
ihlr-27440	526	1	thus	thus	ADV
ihlr-27440	526	2	,	,	PUNCT
ihlr-27440	526	3	provided	provide	VERB
ihlr-27440	526	4	the	the	DET
ihlr-27440	526	5	hospital	hospital	NOUN
ihlr-27440	526	6	is	be	AUX
ihlr-27440	526	7	able	able	ADJ
ihlr-27440	526	8	to	to	PART
ihlr-27440	526	9	prove	prove	VERB
ihlr-27440	526	10	that	that	SCONJ
ihlr-27440	526	11	any	any	DET
ihlr-27440	526	12	income	income	NOUN
ihlr-27440	526	13	generated	generate	VERB
ihlr-27440	526	14	from	from	ADP
ihlr-27440	526	15	reimbursement	reimbursement	NOUN
ihlr-27440	526	16	or	or	CCONJ
ihlr-27440	526	17	payment	payment	NOUN
ihlr-27440	526	18	was	be	AUX
ihlr-27440	526	19	used	use	VERB
ihlr-27440	526	20	to	to	PART
ihlr-27440	526	21	cover	cover	VERB
ihlr-27440	526	22	visits	visit	NOUN
ihlr-27440	526	23	for	for	ADP
ihlr-27440	526	24	individuals	individual	NOUN
ihlr-27440	526	25	who	who	PRON
ihlr-27440	526	26	could	could	AUX
ihlr-27440	526	27	not	not	PART
ihlr-27440	526	28	pay	pay	VERB
ihlr-27440	526	29	,	,	PUNCT
ihlr-27440	526	30	it	it	PRON
ihlr-27440	526	31	would	would	AUX
ihlr-27440	526	32	be	be	AUX
ihlr-27440	526	33	entitled	entitle	VERB
ihlr-27440	526	34	to	to	ADP
ihlr-27440	526	35	exemption	exemption	NOUN
ihlr-27440	526	36	from	from	ADP
ihlr-27440	526	37	property	property	NOUN
ihlr-27440	526	38	tax	tax	NOUN
ihlr-27440	526	39	.	.	PUNCT
ihlr-27440	527	1	furthermore	furthermore	ADV
ihlr-27440	527	2	,	,	PUNCT
ihlr-27440	527	3	like	like	ADP
ihlr-27440	527	4	indiana	indiana	PROPN
ihlr-27440	527	5	,	,	PUNCT
ihlr-27440	527	6	arkansas	arkansas	PROPN
ihlr-27440	527	7	also	also	ADV
ihlr-27440	527	8	maintains	maintain	VERB
ihlr-27440	527	9	that	that	SCONJ
ihlr-27440	527	10	“	"	PUNCT
ihlr-27440	527	11	the	the	DET
ihlr-27440	527	12	property	property	NOUN
ihlr-27440	527	13	’s	’s	PART
ihlr-27440	527	14	use	use	NOUN
ihlr-27440	527	15	determines	determine	VERB
ihlr-27440	527	16	entitlement	entitlement	NOUN
ihlr-27440	527	17	to	to	ADP
ihlr-27440	527	18	a	a	DET
ihlr-27440	527	19	tax	tax	NOUN
ihlr-27440	527	20	exemption	exemption	NOUN
ihlr-27440	527	21	rather	rather	ADV
ihlr-27440	527	22	than	than	ADP
ihlr-27440	527	23	the	the	DET
ihlr-27440	527	24	use	use	NOUN
ihlr-27440	527	25	of	of	ADP
ihlr-27440	527	26	its	its	PRON
ihlr-27440	527	27	revenues	revenue	NOUN
ihlr-27440	527	28	.	.	PUNCT
ihlr-27440	527	29	”153	”153	NOUN
ihlr-27440	528	1	this	this	PRON
ihlr-27440	528	2	reflects	reflect	VERB
ihlr-27440	528	3	the	the	DET
ihlr-27440	528	4	basic	basic	ADJ
ihlr-27440	528	5	principle	principle	NOUN
ihlr-27440	528	6	of	of	ADP
ihlr-27440	528	7	the	the	DET
ihlr-27440	528	8	predominant	predominant	ADJ
ihlr-27440	528	9	use	use	NOUN
ihlr-27440	528	10	test	test	NOUN
ihlr-27440	528	11	yet	yet	ADV
ihlr-27440	528	12	stops	stop	VERB
ihlr-27440	528	13	short	short	ADV
ihlr-27440	528	14	of	of	ADP
ihlr-27440	528	15	mandating	mandate	VERB
ihlr-27440	528	16	the	the	DET
ihlr-27440	528	17	property	property	NOUN
ihlr-27440	528	18	be	be	AUX
ihlr-27440	528	19	used	use	VERB
ihlr-27440	528	20	to	to	PART
ihlr-27440	528	21	provide	provide	VERB
ihlr-27440	528	22	charity	charity	NOUN
ihlr-27440	528	23	care	care	NOUN
ihlr-27440	528	24	for	for	ADP
ihlr-27440	528	25	over	over	ADP
ihlr-27440	528	26	50	50	NUM
ihlr-27440	528	27	percent	percent	NOUN
ihlr-27440	528	28	of	of	ADP
ihlr-27440	528	29	the	the	DET
ihlr-27440	528	30	time	time	NOUN
ihlr-27440	528	31	to	to	PART
ihlr-27440	528	32	claim	claim	VERB
ihlr-27440	528	33	an	an	DET
ihlr-27440	528	34	exemption	exemption	NOUN
ihlr-27440	528	35	.	.	PUNCT
ihlr-27440	529	1	instead	instead	ADV
ihlr-27440	529	2	,	,	PUNCT
ihlr-27440	529	3	the	the	DET
ihlr-27440	529	4	property	property	NOUN
ihlr-27440	529	5	“	"	PUNCT
ihlr-27440	529	6	must	must	AUX
ihlr-27440	529	7	be	be	AUX
ihlr-27440	529	8	a	a	DET
ihlr-27440	529	9	place	place	NOUN
ihlr-27440	529	10	open	open	ADJ
ihlr-27440	529	11	to	to	ADP
ihlr-27440	529	12	the	the	DET
ihlr-27440	529	13	public	public	NOUN
ihlr-27440	529	14	where	where	SCONJ
ihlr-27440	529	15	no	no	DET
ihlr-27440	529	16	one	one	NOUN
ihlr-27440	529	17	may	may	AUX
ihlr-27440	529	18	be	be	AUX
ihlr-27440	529	19	refused	refuse	VERB
ihlr-27440	529	20	services	service	NOUN
ihlr-27440	529	21	on	on	ADP
ihlr-27440	529	22	account	account	NOUN
ihlr-27440	529	23	of	of	ADP
ihlr-27440	529	24	inability	inability	NOUN
ihlr-27440	529	25	to	to	PART
ihlr-27440	529	26	pay	pay	VERB
ihlr-27440	529	27	and	and	CCONJ
ihlr-27440	529	28	where	where	SCONJ
ihlr-27440	529	29	all	all	DET
ihlr-27440	529	30	profits	profit	NOUN
ihlr-27440	529	31	from	from	ADP
ihlr-27440	529	32	paying	pay	VERB
ihlr-27440	529	33	patients	patient	NOUN
ihlr-27440	529	34	are	be	AUX
ihlr-27440	529	35	applied	apply	VERB
ihlr-27440	529	36	to	to	ADP
ihlr-27440	529	37	maintaining	maintain	VERB
ihlr-27440	529	38	the	the	DET
ihlr-27440	529	39	hospital	hospital	NOUN
ihlr-27440	529	40	and	and	CCONJ
ihlr-27440	529	41	extending	extend	VERB
ihlr-27440	529	42	and	and	CCONJ
ihlr-27440	529	43	enlarging	enlarge	VERB
ihlr-27440	529	44	its	its	PRON
ihlr-27440	529	45	charity	charity	NOUN
ihlr-27440	529	46	.	.	PUNCT
ihlr-27440	530	1	”154	”154	PROPN
ihlr-27440	530	2	e.	e.	PROPN
ihlr-27440	530	3	oklahoma	oklahoma	PROPN
ihlr-27440	530	4	in	in	ADP
ihlr-27440	530	5	oklahoma	oklahoma	PROPN
ihlr-27440	530	6	,	,	PUNCT
ihlr-27440	530	7	property	property	NOUN
ihlr-27440	530	8	tax	tax	NOUN
ihlr-27440	530	9	exemption	exemption	NOUN
ihlr-27440	530	10	is	be	AUX
ihlr-27440	530	11	provided	provide	VERB
ihlr-27440	530	12	for	for	ADP
ihlr-27440	530	13	directly	directly	ADV
ihlr-27440	530	14	by	by	ADP
ihlr-27440	530	15	statute	statute	NOUN
ihlr-27440	530	16	.	.	PUNCT
ihlr-27440	531	1	68	68	NUM
ihlr-27440	531	2	oklahoma	oklahoma	PROPN
ihlr-27440	531	3	statute	statute	PROPN
ihlr-27440	531	4	section	section	PROPN
ihlr-27440	531	5	2887	2887	NUM
ihlr-27440	531	6	lists	list	VERB
ihlr-27440	531	7	the	the	DET
ihlr-27440	531	8	types	type	NOUN
ihlr-27440	531	9	of	of	ADP
ihlr-27440	531	10	property	property	NOUN
ihlr-27440	531	11	that	that	PRON
ihlr-27440	531	12	are	be	AUX
ihlr-27440	531	13	exempt	exempt	ADJ
ihlr-27440	531	14	from	from	ADP
ihlr-27440	531	15	ad	ad	NOUN
ihlr-27440	531	16	valorem	valorem	VERB
ihlr-27440	531	17	taxation.155	taxation.155	NOUN
ihlr-27440	531	18	subsection	subsection	NOUN
ihlr-27440	531	19	(	(	PUNCT
ihlr-27440	531	20	10	10	NUM
ihlr-27440	531	21	)	)	PUNCT
ihlr-27440	531	22	is	be	AUX
ihlr-27440	531	23	directed	direct	VERB
ihlr-27440	531	24	to	to	ADP
ihlr-27440	531	25	nonprofit	nonprofit	ADJ
ihlr-27440	531	26	hospitals	hospital	NOUN
ihlr-27440	531	27	,	,	PUNCT
ihlr-27440	531	28	and	and	CCONJ
ihlr-27440	531	29	exempts	exempt	VERB
ihlr-27440	531	30	from	from	ADP
ihlr-27440	531	31	property	property	NOUN
ihlr-27440	531	32	taxation	taxation	NOUN
ihlr-27440	531	33	:	:	PUNCT
ihlr-27440	531	34	“	"	PUNCT
ihlr-27440	531	35	[	[	X
ihlr-27440	531	36	a]ll	a]ll	PRON
ihlr-27440	531	37	property	property	NOUN
ihlr-27440	531	38	of	of	ADP
ihlr-27440	531	39	any	any	DET
ihlr-27440	531	40	hospital	hospital	NOUN
ihlr-27440	531	41	established	establish	VERB
ihlr-27440	531	42	…	…	PUNCT
ihlr-27440	531	43	as	as	ADP
ihlr-27440	531	44	a	a	DET
ihlr-27440	531	45	nonprofit	nonprofit	ADJ
ihlr-27440	531	46	and	and	CCONJ
ihlr-27440	531	47	charitable	charitable	ADJ
ihlr-27440	531	48	hospital	hospital	NOUN
ihlr-27440	531	49	,	,	PUNCT
ihlr-27440	531	50	provided	provide	VERB
ihlr-27440	531	51	the	the	DET
ihlr-27440	531	52	property	property	NOUN
ihlr-27440	531	53	and	and	CCONJ
ihlr-27440	531	54	net	net	ADJ
ihlr-27440	531	55	income	income	NOUN
ihlr-27440	531	56	from	from	ADP
ihlr-27440	531	57	such	such	ADJ
ihlr-27440	531	58	hospital	hospital	NOUN
ihlr-27440	531	59	are	be	AUX
ihlr-27440	531	60	used	use	VERB
ihlr-27440	531	61	directly	directly	ADV
ihlr-27440	531	62	,	,	PUNCT
ihlr-27440	531	63	solely	solely	ADV
ihlr-27440	531	64	,	,	PUNCT
ihlr-27440	531	65	and	and	CCONJ
ihlr-27440	531	66	exclusively	exclusively	ADV
ihlr-27440	531	67	within	within	ADP
ihlr-27440	531	68	this	this	DET
ihlr-27440	531	69	state	state	NOUN
ihlr-27440	531	70	for	for	ADP
ihlr-27440	531	71	charitable	charitable	ADJ
ihlr-27440	531	72	purposes	purpose	NOUN
ihlr-27440	531	73	and	and	CCONJ
ihlr-27440	531	74	that	that	SCONJ
ihlr-27440	531	75	no	no	DET
ihlr-27440	531	76	part	part	NOUN
ihlr-27440	531	77	of	of	ADP
ihlr-27440	531	78	such	such	ADJ
ihlr-27440	531	79	income	income	NOUN
ihlr-27440	531	80	shall	shall	AUX
ihlr-27440	531	81	inure	inure	NOUN
ihlr-27440	531	82	to	to	ADP
ihlr-27440	531	83	the	the	DET
ihlr-27440	531	84	benefit	benefit	NOUN
ihlr-27440	531	85	of	of	ADP
ihlr-27440	531	86	any	any	DET
ihlr-27440	531	87	individual	individual	ADJ
ihlr-27440	531	88	,	,	PUNCT
ihlr-27440	531	89	person	person	NOUN
ihlr-27440	531	90	,	,	PUNCT
ihlr-27440	531	91	partner	partner	NOUN
ihlr-27440	531	92	,	,	PUNCT
ihlr-27440	531	93	shareholder	shareholder	NOUN
ihlr-27440	531	94	,	,	PUNCT
ihlr-27440	531	95	or	or	CCONJ
ihlr-27440	531	96	stockholder	stockholder	NOUN
ihlr-27440	531	97	,	,	PUNCT
ihlr-27440	531	98	and	and	CCONJ
ihlr-27440	531	99	provided	provide	VERB
ihlr-27440	531	100	150	150	NUM
ihlr-27440	531	101	.	.	PUNCT
ihlr-27440	532	1	hardesty	hardesty	PROPN
ihlr-27440	532	2	v.	v.	ADP
ihlr-27440	532	3	n.	n.	PROPN
ihlr-27440	532	4	ark	ark	PROPN
ihlr-27440	532	5	.	.	PUNCT
ihlr-27440	533	1	med	med	PROPN
ihlr-27440	533	2	.	.	PUNCT
ihlr-27440	534	1	serv	serv	PROPN
ihlr-27440	534	2	.	.	PUNCT
ihlr-27440	535	1	’s	’s	PROPN
ihlr-27440	535	2	,	,	PUNCT
ihlr-27440	535	3	585	585	NUM
ihlr-27440	535	4	s.w.3d	s.w.3d	NUM
ihlr-27440	535	5	177	177	NUM
ihlr-27440	535	6	,	,	PUNCT
ihlr-27440	535	7	3	3	NUM
ihlr-27440	535	8	(	(	PUNCT
ihlr-27440	535	9	ark	ark	PROPN
ihlr-27440	535	10	.	.	PUNCT
ihlr-27440	536	1	ct	ct	PROPN
ihlr-27440	536	2	.	.	PUNCT
ihlr-27440	537	1	app	app	PROPN
ihlr-27440	537	2	.	.	PROPN
ihlr-27440	537	3	2019	2019	NUM
ihlr-27440	537	4	)	)	PUNCT
ihlr-27440	537	5	(	(	PUNCT
ihlr-27440	537	6	quoting	quote	VERB
ihlr-27440	537	7	burgess	burgess	NOUN
ihlr-27440	537	8	v.	v.	ADP
ihlr-27440	537	9	four	four	NUM
ihlr-27440	537	10	states	state	NOUN
ihlr-27440	537	11	mem’l	mem’l	NOUN
ihlr-27440	537	12	.	.	PUNCT
ihlr-27440	538	1	hosp	hosp	PROPN
ihlr-27440	538	2	.	.	PUNCT
ihlr-27440	539	1	,	,	PUNCT
ihlr-27440	539	2	465	465	NUM
ihlr-27440	539	3	s.w.2d	s.w.2d	NUM
ihlr-27440	539	4	693	693	NUM
ihlr-27440	539	5	,	,	PUNCT
ihlr-27440	539	6	679	679	NUM
ihlr-27440	539	7	(	(	PUNCT
ihlr-27440	539	8	ark	ark	PROPN
ihlr-27440	539	9	.	.	PROPN
ihlr-27440	539	10	1971	1971	NUM
ihlr-27440	539	11	)	)	PUNCT
ihlr-27440	539	12	)	)	PUNCT
ihlr-27440	539	13	.	.	PUNCT
ihlr-27440	540	1	151	151	NUM
ihlr-27440	540	2	.	.	PUNCT
ihlr-27440	541	1	hardesty	hardesty	PROPN
ihlr-27440	541	2	,	,	PUNCT
ihlr-27440	541	3	585	585	NUM
ihlr-27440	541	4	s.w.3d	s.w.3d	NOUN
ihlr-27440	541	5	at	at	ADP
ihlr-27440	541	6	4	4	NUM
ihlr-27440	541	7	.	.	NOUN
ihlr-27440	541	8	152	152	NUM
ihlr-27440	541	9	.	.	PUNCT
ihlr-27440	542	1	i	i	PRON
ihlr-27440	542	2	d.	d.	PROPN
ihlr-27440	542	3	at	at	ADP
ihlr-27440	542	4	7	7	NUM
ihlr-27440	542	5	.	.	NUM
ihlr-27440	542	6	153	153	NUM
ihlr-27440	542	7	.	.	PUNCT
ihlr-27440	543	1	i	i	PRON
ihlr-27440	543	2	d.	d.	PROPN
ihlr-27440	543	3	at	at	ADP
ihlr-27440	543	4	8	8	NUM
ihlr-27440	543	5	.	.	PUNCT
ihlr-27440	543	6	154	154	NUM
ihlr-27440	543	7	.	.	PUNCT
ihlr-27440	544	1	i	i	PRON
ihlr-27440	544	2	d.	d.	PROPN
ihlr-27440	544	3	(	(	PUNCT
ihlr-27440	544	4	internal	internal	ADJ
ihlr-27440	544	5	citation	citation	NOUN
ihlr-27440	544	6	omitted	omit	VERB
ihlr-27440	544	7	)	)	PUNCT
ihlr-27440	544	8	.	.	PUNCT
ihlr-27440	545	1	155	155	NUM
ihlr-27440	545	2	.	.	PUNCT
ihlr-27440	545	3	see	see	VERB
ihlr-27440	545	4	68	68	NUM
ihlr-27440	545	5	okla	okla	NOUN
ihlr-27440	545	6	.	.	PUNCT
ihlr-27440	546	1	stat	stat	PROPN
ihlr-27440	546	2	.	.	PUNCT
ihlr-27440	547	1	§	§	PROPN
ihlr-27440	547	2	2887	2887	NUM
ihlr-27440	547	3	(	(	PUNCT
ihlr-27440	547	4	2021	2021	NUM
ihlr-27440	547	5	)	)	PUNCT
ihlr-27440	547	6	.	.	PUNCT
ihlr-27440	548	1	408	408	NUM
ihlr-27440	548	2	indiana	indiana	PROPN
ihlr-27440	548	3	health	health	PROPN
ihlr-27440	548	4	law	law	PROPN
ihlr-27440	548	5	review	review	NOUN
ihlr-27440	548	6	[	[	X
ihlr-27440	548	7	vol	vol	NOUN
ihlr-27440	548	8	.	.	PUNCT
ihlr-27440	548	9	20:385	20:385	NUM
ihlr-27440	548	10	further	far	ADV
ihlr-27440	548	11	that	that	SCONJ
ihlr-27440	548	12	such	such	ADJ
ihlr-27440	548	13	hospital	hospital	NOUN
ihlr-27440	548	14	facilities	facility	NOUN
ihlr-27440	548	15	shall	shall	AUX
ihlr-27440	548	16	be	be	AUX
ihlr-27440	548	17	open	open	ADJ
ihlr-27440	548	18	to	to	ADP
ihlr-27440	548	19	the	the	DET
ihlr-27440	548	20	public	public	NOUN
ihlr-27440	548	21	without	without	ADP
ihlr-27440	548	22	discrimination	discrimination	NOUN
ihlr-27440	548	23	as	as	ADP
ihlr-27440	548	24	to	to	ADP
ihlr-27440	548	25	race	race	NOUN
ihlr-27440	548	26	,	,	PUNCT
ihlr-27440	548	27	color	color	NOUN
ihlr-27440	548	28	or	or	CCONJ
ihlr-27440	548	29	creed	creed	NOUN
ihlr-27440	548	30	and	and	CCONJ
ihlr-27440	548	31	regardless	regardless	ADV
ihlr-27440	548	32	of	of	ADP
ihlr-27440	548	33	ability	ability	NOUN
ihlr-27440	548	34	to	to	PART
ihlr-27440	548	35	pay	pay	VERB
ihlr-27440	548	36	,	,	PUNCT
ihlr-27440	548	37	and	and	CCONJ
ihlr-27440	548	38	that	that	SCONJ
ihlr-27440	548	39	such	such	ADJ
ihlr-27440	548	40	hospital	hospital	NOUN
ihlr-27440	548	41	is	be	AUX
ihlr-27440	548	42	licensed	license	VERB
ihlr-27440	548	43	and	and	CCONJ
ihlr-27440	548	44	otherwise	otherwise	ADV
ihlr-27440	548	45	complies	comply	VERB
ihlr-27440	548	46	with	with	ADP
ihlr-27440	548	47	the	the	DET
ihlr-27440	548	48	laws	law	NOUN
ihlr-27440	548	49	of	of	ADP
ihlr-27440	548	50	this	this	DET
ihlr-27440	548	51	state	state	NOUN
ihlr-27440	548	52	relating	relate	VERB
ihlr-27440	548	53	to	to	ADP
ihlr-27440	548	54	the	the	DET
ihlr-27440	548	55	licensing	licensing	NOUN
ihlr-27440	548	56	and	and	CCONJ
ihlr-27440	548	57	regulation	regulation	NOUN
ihlr-27440	548	58	of	of	ADP
ihlr-27440	548	59	hospitals[.]”156	hospitals[.]”156	NOUN
ihlr-27440	548	60	simply	simply	ADV
ihlr-27440	548	61	put	put	VERB
ihlr-27440	548	62	,	,	PUNCT
ihlr-27440	548	63	if	if	SCONJ
ihlr-27440	548	64	additional	additional	ADJ
ihlr-27440	548	65	property	property	NOUN
ihlr-27440	548	66	is	be	AUX
ihlr-27440	548	67	owned	own	VERB
ihlr-27440	548	68	by	by	ADP
ihlr-27440	548	69	a	a	DET
ihlr-27440	548	70	nonprofit	nonprofit	ADJ
ihlr-27440	548	71	hospital	hospital	NOUN
ihlr-27440	548	72	and	and	CCONJ
ihlr-27440	548	73	used	use	VERB
ihlr-27440	548	74	in	in	ADP
ihlr-27440	548	75	a	a	DET
ihlr-27440	548	76	manner	manner	NOUN
ihlr-27440	548	77	which	which	PRON
ihlr-27440	548	78	provides	provide	VERB
ihlr-27440	548	79	charity	charity	NOUN
ihlr-27440	548	80	care	care	NOUN
ihlr-27440	548	81	–	–	PUNCT
ihlr-27440	548	82	even	even	ADV
ihlr-27440	548	83	if	if	SCONJ
ihlr-27440	548	84	some	some	PRON
ihlr-27440	548	85	of	of	ADP
ihlr-27440	548	86	the	the	DET
ihlr-27440	548	87	services	service	NOUN
ihlr-27440	548	88	provided	provide	VERB
ihlr-27440	548	89	are	be	AUX
ihlr-27440	548	90	either	either	CCONJ
ihlr-27440	548	91	reimbursed	reimburse	VERB
ihlr-27440	548	92	or	or	CCONJ
ihlr-27440	548	93	paid	pay	VERB
ihlr-27440	548	94	for	for	ADP
ihlr-27440	548	95	out	out	ADP
ihlr-27440	548	96	of	of	ADP
ihlr-27440	548	97	pocket	pocket	NOUN
ihlr-27440	548	98	by	by	ADP
ihlr-27440	548	99	patients	patient	NOUN
ihlr-27440	548	100	–	–	PUNCT
ihlr-27440	548	101	the	the	DET
ihlr-27440	548	102	property	property	NOUN
ihlr-27440	548	103	is	be	AUX
ihlr-27440	548	104	entitled	entitle	VERB
ihlr-27440	548	105	to	to	ADP
ihlr-27440	548	106	exemption	exemption	NOUN
ihlr-27440	548	107	from	from	ADP
ihlr-27440	548	108	property	property	NOUN
ihlr-27440	548	109	taxation	taxation	NOUN
ihlr-27440	548	110	so	so	ADV
ihlr-27440	548	111	long	long	ADV
ihlr-27440	548	112	as	as	SCONJ
ihlr-27440	548	113	any	any	DET
ihlr-27440	548	114	profit	profit	NOUN
ihlr-27440	548	115	made	make	VERB
ihlr-27440	548	116	is	be	AUX
ihlr-27440	548	117	used	use	VERB
ihlr-27440	548	118	to	to	PART
ihlr-27440	548	119	further	far	ADV
ihlr-27440	548	120	provide	provide	VERB
ihlr-27440	548	121	for	for	ADP
ihlr-27440	548	122	charity	charity	NOUN
ihlr-27440	548	123	care	care	NOUN
ihlr-27440	548	124	.	.	PUNCT
ihlr-27440	549	1	this	this	DET
ihlr-27440	549	2	language	language	NOUN
ihlr-27440	549	3	is	be	AUX
ihlr-27440	549	4	clear	clear	ADJ
ihlr-27440	549	5	,	,	PUNCT
ihlr-27440	549	6	unambiguous	unambiguous	ADJ
ihlr-27440	549	7	,	,	PUNCT
ihlr-27440	549	8	and	and	CCONJ
ihlr-27440	549	9	generally	generally	ADV
ihlr-27440	549	10	unfettered	unfettere	VERB
ihlr-27440	549	11	by	by	ADP
ihlr-27440	549	12	difficult	difficult	ADJ
ihlr-27440	549	13	statutory	statutory	ADJ
ihlr-27440	549	14	tests	test	NOUN
ihlr-27440	549	15	to	to	PART
ihlr-27440	549	16	determine	determine	VERB
ihlr-27440	549	17	the	the	DET
ihlr-27440	549	18	percentage	percentage	NOUN
ihlr-27440	549	19	of	of	ADP
ihlr-27440	549	20	time	time	NOUN
ihlr-27440	549	21	a	a	DET
ihlr-27440	549	22	property	property	NOUN
ihlr-27440	549	23	is	be	AUX
ihlr-27440	549	24	used	use	VERB
ihlr-27440	549	25	for	for	ADP
ihlr-27440	549	26	charity	charity	NOUN
ihlr-27440	549	27	care	care	NOUN
ihlr-27440	549	28	purposes	purpose	NOUN
ihlr-27440	549	29	.	.	PUNCT
ihlr-27440	550	1	f.	f.	PROPN
ihlr-27440	550	2	addressing	address	VERB
ihlr-27440	550	3	concerns	concern	NOUN
ihlr-27440	550	4	to	to	ADP
ihlr-27440	550	5	competition	competition	NOUN
ihlr-27440	550	6	:	:	PUNCT
ihlr-27440	550	7	a	a	DET
ihlr-27440	550	8	model	model	NOUN
ihlr-27440	550	9	code	code	NOUN
ihlr-27440	550	10	solution	solution	NOUN
ihlr-27440	550	11	as	as	SCONJ
ihlr-27440	550	12	referenced	reference	VERB
ihlr-27440	550	13	above	above	ADV
ihlr-27440	550	14	,	,	PUNCT
ihlr-27440	550	15	competition	competition	NOUN
ihlr-27440	550	16	in	in	ADP
ihlr-27440	550	17	this	this	DET
ihlr-27440	550	18	hypothetical	hypothetical	ADJ
ihlr-27440	550	19	market	market	NOUN
ihlr-27440	550	20	may	may	AUX
ihlr-27440	550	21	revolve	revolve	VERB
ihlr-27440	550	22	around	around	ADP
ihlr-27440	550	23	determining	determine	VERB
ihlr-27440	550	24	which	which	DET
ihlr-27440	550	25	states	state	NOUN
ihlr-27440	550	26	have	have	VERB
ihlr-27440	550	27	more	more	ADV
ihlr-27440	550	28	relaxed	relaxed	ADJ
ihlr-27440	550	29	statues	statue	NOUN
ihlr-27440	550	30	governing	govern	VERB
ihlr-27440	550	31	property	property	NOUN
ihlr-27440	550	32	tax	tax	NOUN
ihlr-27440	550	33	exemptions	exemption	NOUN
ihlr-27440	550	34	.	.	PUNCT
ihlr-27440	551	1	where	where	SCONJ
ihlr-27440	551	2	exemption	exemption	NOUN
ihlr-27440	551	3	under	under	ADP
ihlr-27440	551	4	section	section	NOUN
ihlr-27440	551	5	501(c)(3	501(c)(3	NOUN
ihlr-27440	551	6	)	)	PUNCT
ihlr-27440	551	7	is	be	AUX
ihlr-27440	551	8	governed	govern	VERB
ihlr-27440	551	9	by	by	ADP
ihlr-27440	551	10	a	a	DET
ihlr-27440	551	11	set	set	VERB
ihlr-27440	551	12	standard	standard	NOUN
ihlr-27440	551	13	of	of	ADP
ihlr-27440	551	14	community	community	NOUN
ihlr-27440	551	15	benefit	benefit	NOUN
ihlr-27440	551	16	,	,	PUNCT
ihlr-27440	551	17	property	property	NOUN
ihlr-27440	551	18	tax	tax	NOUN
ihlr-27440	551	19	exemption	exemption	NOUN
ihlr-27440	551	20	at	at	ADP
ihlr-27440	551	21	the	the	DET
ihlr-27440	551	22	state	state	NOUN
ihlr-27440	551	23	level	level	NOUN
ihlr-27440	551	24	centers	center	NOUN
ihlr-27440	551	25	around	around	ADP
ihlr-27440	551	26	charity	charity	NOUN
ihlr-27440	551	27	care	care	NOUN
ihlr-27440	551	28	,	,	PUNCT
ihlr-27440	551	29	the	the	DET
ihlr-27440	551	30	definition	definition	NOUN
ihlr-27440	551	31	of	of	ADP
ihlr-27440	551	32	which	which	PRON
ihlr-27440	551	33	varies	vary	VERB
ihlr-27440	551	34	from	from	ADP
ihlr-27440	551	35	state	state	NOUN
ihlr-27440	551	36	to	to	PART
ihlr-27440	551	37	state.157	state.157	VERB
ihlr-27440	551	38	not	not	PART
ihlr-27440	551	39	only	only	ADV
ihlr-27440	551	40	does	do	AUX
ihlr-27440	551	41	each	each	DET
ihlr-27440	551	42	state	state	NOUN
ihlr-27440	551	43	have	have	VERB
ihlr-27440	551	44	differing	differ	VERB
ihlr-27440	551	45	definitions	definition	NOUN
ihlr-27440	551	46	of	of	ADP
ihlr-27440	551	47	what	what	PRON
ihlr-27440	551	48	constitute	constitute	VERB
ihlr-27440	551	49	charity	charity	NOUN
ihlr-27440	551	50	care	care	NOUN
ihlr-27440	551	51	,	,	PUNCT
ihlr-27440	551	52	the	the	DET
ihlr-27440	551	53	test	test	NOUN
ihlr-27440	551	54	used	use	VERB
ihlr-27440	551	55	by	by	ADP
ihlr-27440	551	56	courts	court	NOUN
ihlr-27440	551	57	in	in	ADP
ihlr-27440	551	58	determining	determine	VERB
ihlr-27440	551	59	property	property	NOUN
ihlr-27440	551	60	tax	tax	NOUN
ihlr-27440	551	61	exemption	exemption	NOUN
ihlr-27440	551	62	cases	case	NOUN
ihlr-27440	551	63	vary	vary	VERB
ihlr-27440	551	64	from	from	ADP
ihlr-27440	551	65	being	be	AUX
ihlr-27440	551	66	qualitative	qualitative	VERB
ihlr-27440	551	67	in	in	ADP
ihlr-27440	551	68	nature	nature	NOUN
ihlr-27440	551	69	,	,	PUNCT
ihlr-27440	551	70	based	base	VERB
ihlr-27440	551	71	on	on	ADP
ihlr-27440	551	72	sets	set	NOUN
ihlr-27440	551	73	of	of	ADP
ihlr-27440	551	74	factors	factor	NOUN
ihlr-27440	551	75	,	,	PUNCT
ihlr-27440	551	76	or	or	CCONJ
ihlr-27440	551	77	a	a	DET
ihlr-27440	551	78	hybrid	hybrid	NOUN
ihlr-27440	551	79	of	of	ADP
ihlr-27440	551	80	both.158	both.158	NOUN
ihlr-27440	551	81	moreover	moreover	ADV
ihlr-27440	551	82	,	,	PUNCT
ihlr-27440	551	83	many	many	ADJ
ihlr-27440	551	84	states	state	NOUN
ihlr-27440	551	85	do	do	AUX
ihlr-27440	551	86	not	not	PART
ihlr-27440	551	87	have	have	VERB
ihlr-27440	551	88	specific	specific	ADJ
ihlr-27440	551	89	exemption	exemption	NOUN
ihlr-27440	551	90	standards	standard	NOUN
ihlr-27440	551	91	for	for	ADP
ihlr-27440	551	92	nonprofit	nonprofit	ADJ
ihlr-27440	551	93	hospital	hospital	NOUN
ihlr-27440	551	94	property	property	NOUN
ihlr-27440	551	95	,	,	PUNCT
ihlr-27440	551	96	but	but	CCONJ
ihlr-27440	551	97	rather	rather	ADV
ihlr-27440	551	98	provide	provide	VERB
ihlr-27440	551	99	blanket	blanket	NOUN
ihlr-27440	551	100	exemption	exemption	NOUN
ihlr-27440	551	101	standards	standard	NOUN
ihlr-27440	551	102	for	for	ADP
ihlr-27440	551	103	charity	charity	NOUN
ihlr-27440	551	104	or	or	CCONJ
ihlr-27440	551	105	charitable	charitable	ADJ
ihlr-27440	551	106	institutions.159	institutions.159	NOUN
ihlr-27440	551	107	this	this	DET
ihlr-27440	551	108	approach	approach	NOUN
ihlr-27440	551	109	has	have	AUX
ihlr-27440	551	110	been	be	AUX
ihlr-27440	551	111	argued	argue	VERB
ihlr-27440	551	112	to	to	PART
ihlr-27440	551	113	not	not	PART
ihlr-27440	551	114	recognize	recognize	VERB
ihlr-27440	551	115	the	the	DET
ihlr-27440	551	116	difference	difference	NOUN
ihlr-27440	551	117	between	between	ADP
ihlr-27440	551	118	nonprofit	nonprofit	ADJ
ihlr-27440	551	119	hospitals	hospital	NOUN
ihlr-27440	551	120	and	and	CCONJ
ihlr-27440	551	121	standard	standard	ADJ
ihlr-27440	551	122	charities	charity	NOUN
ihlr-27440	551	123	,	,	PUNCT
ihlr-27440	551	124	including	include	VERB
ihlr-27440	551	125	the	the	DET
ihlr-27440	551	126	type	type	NOUN
ihlr-27440	551	127	of	of	ADP
ihlr-27440	551	128	benefits	benefit	NOUN
ihlr-27440	551	129	offered	offer	VERB
ihlr-27440	551	130	to	to	ADP
ihlr-27440	551	131	the	the	DET
ihlr-27440	551	132	community	community	NOUN
ihlr-27440	551	133	,	,	PUNCT
ihlr-27440	551	134	the	the	DET
ihlr-27440	551	135	difference	difference	NOUN
ihlr-27440	551	136	in	in	ADP
ihlr-27440	551	137	funding	funding	NOUN
ihlr-27440	551	138	sources	source	NOUN
ihlr-27440	551	139	,	,	PUNCT
ihlr-27440	551	140	and	and	CCONJ
ihlr-27440	551	141	effect	effect	NOUN
ihlr-27440	551	142	of	of	ADP
ihlr-27440	551	143	profits	profit	NOUN
ihlr-27440	551	144	between	between	ADP
ihlr-27440	551	145	nonprofit	nonprofit	ADJ
ihlr-27440	551	146	hospitals	hospital	NOUN
ihlr-27440	551	147	and	and	CCONJ
ihlr-27440	551	148	standard	standard	ADJ
ihlr-27440	551	149	charities.160	charities.160	VERB
ihlr-27440	551	150	the	the	DET
ihlr-27440	551	151	differing	differing	NOUN
ihlr-27440	551	152	,	,	PUNCT
ihlr-27440	551	153	and	and	CCONJ
ihlr-27440	551	154	often	often	ADV
ihlr-27440	551	155	confusing	confusing	ADJ
ihlr-27440	551	156	,	,	PUNCT
ihlr-27440	551	157	standards	standard	NOUN
ihlr-27440	551	158	used	use	VERB
ihlr-27440	551	159	to	to	PART
ihlr-27440	551	160	determine	determine	VERB
ihlr-27440	551	161	what	what	PRON
ihlr-27440	551	162	is	be	AUX
ihlr-27440	551	163	precisely	precisely	ADV
ihlr-27440	551	164	meant	mean	VERB
ihlr-27440	551	165	by	by	ADP
ihlr-27440	551	166	charity	charity	NOUN
ihlr-27440	551	167	care	care	NOUN
ihlr-27440	551	168	has	have	VERB
ihlr-27440	551	169	a	a	DET
ihlr-27440	551	170	negative	negative	ADJ
ihlr-27440	551	171	impact	impact	NOUN
ihlr-27440	551	172	on	on	ADP
ihlr-27440	551	173	nonprofit	nonprofit	ADJ
ihlr-27440	551	174	hospital	hospital	NOUN
ihlr-27440	551	175	systems	system	NOUN
ihlr-27440	551	176	across	across	ADP
ihlr-27440	551	177	the	the	DET
ihlr-27440	551	178	country.161	country.161	NOUN
ihlr-27440	551	179	this	this	PRON
ihlr-27440	551	180	,	,	PUNCT
ihlr-27440	551	181	along	along	ADP
ihlr-27440	551	182	with	with	ADP
ihlr-27440	551	183	the	the	DET
ihlr-27440	551	184	importance	importance	NOUN
ihlr-27440	551	185	of	of	ADP
ihlr-27440	551	186	property	property	NOUN
ihlr-27440	551	187	tax	tax	NOUN
ihlr-27440	551	188	exemptions	exemption	NOUN
ihlr-27440	551	189	as	as	ADP
ihlr-27440	551	190	capital	capital	NOUN
ihlr-27440	551	191	for	for	ADP
ihlr-27440	551	192	the	the	DET
ihlr-27440	551	193	operations	operation	NOUN
ihlr-27440	551	194	of	of	ADP
ihlr-27440	551	195	nonprofit	nonprofit	ADJ
ihlr-27440	551	196	hospitals	hospital	NOUN
ihlr-27440	551	197	,	,	PUNCT
ihlr-27440	551	198	arguably	arguably	ADV
ihlr-27440	551	199	results	result	NOUN
ihlr-27440	551	200	in	in	ADP
ihlr-27440	551	201	nonprofit	nonprofit	ADJ
ihlr-27440	551	202	hospital	hospital	NOUN
ihlr-27440	551	203	systems	system	NOUN
ihlr-27440	551	204	choosing	choose	VERB
ihlr-27440	551	205	to	to	PART
ihlr-27440	551	206	build	build	VERB
ihlr-27440	551	207	and	and	CCONJ
ihlr-27440	551	208	operate	operate	VERB
ihlr-27440	551	209	facilities	facility	NOUN
ihlr-27440	551	210	in	in	ADP
ihlr-27440	551	211	states	state	NOUN
ihlr-27440	551	212	with	with	ADP
ihlr-27440	551	213	unambiguous	unambiguous	ADJ
ihlr-27440	551	214	and	and	CCONJ
ihlr-27440	551	215	clear	clear	ADJ
ihlr-27440	551	216	defined	define	VERB
ihlr-27440	551	217	standards	standard	NOUN
ihlr-27440	551	218	,	,	PUNCT
ihlr-27440	551	219	which	which	PRON
ihlr-27440	551	220	in	in	ADP
ihlr-27440	551	221	turn	turn	NOUN
ihlr-27440	551	222	,	,	PUNCT
ihlr-27440	551	223	presents	present	VERB
ihlr-27440	551	224	a	a	DET
ihlr-27440	551	225	disadvantage	disadvantage	NOUN
ihlr-27440	551	226	to	to	ADP
ihlr-27440	551	227	medically	medically	ADV
ihlr-27440	551	228	underserved	underserved	ADJ
ihlr-27440	551	229	populations	population	NOUN
ihlr-27440	551	230	in	in	ADP
ihlr-27440	551	231	states	state	NOUN
ihlr-27440	551	232	whose	whose	DET
ihlr-27440	551	233	laws	law	NOUN
ihlr-27440	551	234	lack	lack	VERB
ihlr-27440	551	235	such	such	ADJ
ihlr-27440	551	236	clarity	clarity	NOUN
ihlr-27440	551	237	.	.	PUNCT
ihlr-27440	552	1	this	this	DET
ihlr-27440	552	2	potential	potential	ADJ
ihlr-27440	552	3	imbalance	imbalance	NOUN
ihlr-27440	552	4	could	could	AUX
ihlr-27440	552	5	be	be	AUX
ihlr-27440	552	6	adequately	adequately	ADV
ihlr-27440	552	7	addressed	address	VERB
ihlr-27440	552	8	by	by	ADP
ihlr-27440	552	9	adopting	adopt	VERB
ihlr-27440	552	10	a	a	DET
ihlr-27440	552	11	uniform	uniform	ADJ
ihlr-27440	552	12	standard	standard	NOUN
ihlr-27440	552	13	of	of	ADP
ihlr-27440	552	14	charity	charity	NOUN
ihlr-27440	552	15	care	care	NOUN
ihlr-27440	552	16	,	,	PUNCT
ihlr-27440	552	17	which	which	PRON
ihlr-27440	552	18	would	would	AUX
ihlr-27440	552	19	bring	bring	VERB
ihlr-27440	552	20	clarity	clarity	NOUN
ihlr-27440	552	21	and	and	CCONJ
ihlr-27440	552	22	consistent	consistent	ADJ
ihlr-27440	552	23	rulings	ruling	NOUN
ihlr-27440	552	24	across	across	ADP
ihlr-27440	552	25	156	156	NUM
ihlr-27440	552	26	.	.	PUNCT
ihlr-27440	553	1	see	see	VERB
ihlr-27440	553	2	68	68	NUM
ihlr-27440	553	3	okla	okla	NOUN
ihlr-27440	553	4	.	.	PUNCT
ihlr-27440	554	1	stat	stat	PROPN
ihlr-27440	554	2	.	.	PUNCT
ihlr-27440	555	1	§	§	PROPN
ihlr-27440	555	2	2887(10	2887(10	NUM
ihlr-27440	555	3	)	)	PUNCT
ihlr-27440	555	4	(	(	PUNCT
ihlr-27440	555	5	1983	1983	NUM
ihlr-27440	555	6	)	)	PUNCT
ihlr-27440	555	7	.	.	PUNCT
ihlr-27440	556	1	157	157	NUM
ihlr-27440	556	2	.	.	PUNCT
ihlr-27440	556	3	see	see	VERB
ihlr-27440	556	4	lowell	lowell	PROPN
ihlr-27440	556	5	r.	r.	PROPN
ihlr-27440	556	6	mintz	mintz	PROPN
ihlr-27440	556	7	,	,	PUNCT
ihlr-27440	556	8	the	the	DET
ihlr-27440	556	9	rules	rule	NOUN
ihlr-27440	556	10	of	of	ADP
ihlr-27440	556	11	the	the	DET
ihlr-27440	556	12	fight	fight	NOUN
ihlr-27440	556	13	must	must	AUX
ihlr-27440	556	14	be	be	AUX
ihlr-27440	556	15	fair	fair	ADJ
ihlr-27440	556	16	:	:	PUNCT
ihlr-27440	556	17	states	state	NOUN
ihlr-27440	556	18	should	should	AUX
ihlr-27440	556	19	pass	pass	VERB
ihlr-27440	556	20	a	a	DET
ihlr-27440	556	21	uniform	uniform	ADJ
ihlr-27440	556	22	code	code	NOUN
ihlr-27440	556	23	for	for	ADP
ihlr-27440	556	24	nonprofit	nonprofit	ADJ
ihlr-27440	556	25	hospital	hospital	NOUN
ihlr-27440	556	26	tax	tax	NOUN
ihlr-27440	556	27	exemption	exemption	NOUN
ihlr-27440	556	28	of	of	ADP
ihlr-27440	556	29	real	real	ADJ
ihlr-27440	556	30	property	property	NOUN
ihlr-27440	556	31	,	,	PUNCT
ihlr-27440	556	32	26	26	NUM
ihlr-27440	556	33	j.	j.	PROPN
ihlr-27440	556	34	l.	l.	PROPN
ihlr-27440	556	35	&	&	CCONJ
ihlr-27440	556	36	health	health	PROPN
ihlr-27440	556	37	415	415	NUM
ihlr-27440	556	38	,	,	PUNCT
ihlr-27440	556	39	423	423	NUM
ihlr-27440	556	40	(	(	PUNCT
ihlr-27440	556	41	2013	2013	NUM
ihlr-27440	556	42	)	)	PUNCT
ihlr-27440	556	43	.	.	PUNCT
ihlr-27440	557	1	158	158	X
ihlr-27440	557	2	.	.	PUNCT
ihlr-27440	558	1	i	i	PRON
ihlr-27440	558	2	d.	d.	PROPN
ihlr-27440	558	3	159	159	NUM
ihlr-27440	558	4	.	.	PUNCT
ihlr-27440	559	1	i	i	PRON
ihlr-27440	559	2	d.	d.	PROPN
ihlr-27440	559	3	160	160	NUM
ihlr-27440	559	4	.	.	PUNCT
ihlr-27440	560	1	i	i	PRON
ihlr-27440	560	2	d.	d.	PROPN
ihlr-27440	560	3	at	at	ADP
ihlr-27440	560	4	435	435	NUM
ihlr-27440	560	5	.	.	PUNCT
ihlr-27440	560	6	161	161	NUM
ihlr-27440	560	7	.	.	PUNCT
ihlr-27440	561	1	i	i	PRON
ihlr-27440	561	2	d.	d.	PROPN
ihlr-27440	561	3	2023	2023	NUM
ihlr-27440	561	4	]	]	PUNCT
ihlr-27440	561	5	taxation	taxation	NOUN
ihlr-27440	561	6	and	and	CCONJ
ihlr-27440	561	7	telehealth	telehealth	NOUN
ihlr-27440	561	8	409	409	NUM
ihlr-27440	561	9	the	the	DET
ihlr-27440	561	10	country	country	NOUN
ihlr-27440	561	11	and	and	CCONJ
ihlr-27440	561	12	benefit	benefit	VERB
ihlr-27440	561	13	medically	medically	ADV
ihlr-27440	561	14	underserved	underserved	ADJ
ihlr-27440	561	15	areas	area	NOUN
ihlr-27440	561	16	in	in	ADP
ihlr-27440	561	17	states	state	NOUN
ihlr-27440	561	18	like	like	ADP
ihlr-27440	561	19	indiana.162	indiana.162	PROPN
ihlr-27440	561	20	vi	vi	PROPN
ihlr-27440	561	21	.	.	PROPN
ihlr-27440	561	22	conclusion	conclusion	NOUN
ihlr-27440	561	23	as	as	ADP
ihlr-27440	561	24	approaches	approach	NOUN
ihlr-27440	561	25	to	to	ADP
ihlr-27440	561	26	delivering	deliver	VERB
ihlr-27440	561	27	health	health	NOUN
ihlr-27440	561	28	care	care	NOUN
ihlr-27440	561	29	and	and	CCONJ
ihlr-27440	561	30	increasing	increase	VERB
ihlr-27440	561	31	access	access	NOUN
ihlr-27440	561	32	to	to	PART
ihlr-27440	561	33	care	care	VERB
ihlr-27440	561	34	for	for	ADP
ihlr-27440	561	35	individuals	individual	NOUN
ihlr-27440	561	36	through	through	ADP
ihlr-27440	561	37	telehealth	telehealth	ADJ
ihlr-27440	561	38	increases	increase	NOUN
ihlr-27440	561	39	in	in	ADP
ihlr-27440	561	40	both	both	DET
ihlr-27440	561	41	popularity	popularity	NOUN
ihlr-27440	561	42	and	and	CCONJ
ihlr-27440	561	43	demand	demand	NOUN
ihlr-27440	561	44	,	,	PUNCT
ihlr-27440	561	45	nonprofit	nonprofit	ADJ
ihlr-27440	561	46	hospitals	hospital	NOUN
ihlr-27440	561	47	in	in	ADP
ihlr-27440	561	48	indiana	indiana	PROPN
ihlr-27440	561	49	will	will	AUX
ihlr-27440	561	50	likely	likely	ADV
ihlr-27440	561	51	find	find	VERB
ihlr-27440	561	52	themselves	themselves	PRON
ihlr-27440	561	53	at	at	ADP
ihlr-27440	561	54	a	a	DET
ihlr-27440	561	55	disadvantage	disadvantage	NOUN
ihlr-27440	561	56	should	should	AUX
ihlr-27440	561	57	they	they	PRON
ihlr-27440	561	58	desire	desire	VERB
ihlr-27440	561	59	to	to	PART
ihlr-27440	561	60	open	open	VERB
ihlr-27440	561	61	a	a	DET
ihlr-27440	561	62	satellite	satellite	NOUN
ihlr-27440	561	63	telehealth	telehealth	ADJ
ihlr-27440	561	64	facility	facility	NOUN
ihlr-27440	561	65	because	because	SCONJ
ihlr-27440	561	66	of	of	ADP
ihlr-27440	561	67	the	the	DET
ihlr-27440	561	68	uncertainty	uncertainty	NOUN
ihlr-27440	561	69	surrounding	surround	VERB
ihlr-27440	561	70	the	the	DET
ihlr-27440	561	71	state	state	NOUN
ihlr-27440	561	72	and	and	CCONJ
ihlr-27440	561	73	local	local	ADJ
ihlr-27440	561	74	property	property	NOUN
ihlr-27440	561	75	taxation	taxation	NOUN
ihlr-27440	561	76	exemption	exemption	NOUN
ihlr-27440	561	77	status	status	NOUN
ihlr-27440	561	78	of	of	ADP
ihlr-27440	561	79	said	say	VERB
ihlr-27440	561	80	facility	facility	NOUN
ihlr-27440	561	81	.	.	PUNCT
ihlr-27440	562	1	as	as	SCONJ
ihlr-27440	562	2	applied	apply	VERB
ihlr-27440	562	3	to	to	ADP
ihlr-27440	562	4	the	the	DET
ihlr-27440	562	5	current	current	ADJ
ihlr-27440	562	6	indiana	indiana	PROPN
ihlr-27440	562	7	statutes	statute	NOUN
ihlr-27440	562	8	regarding	regard	VERB
ihlr-27440	562	9	property	property	NOUN
ihlr-27440	562	10	tax	tax	NOUN
ihlr-27440	562	11	exemption	exemption	NOUN
ihlr-27440	562	12	for	for	ADP
ihlr-27440	562	13	other	other	ADJ
ihlr-27440	562	14	property	property	NOUN
ihlr-27440	562	15	owned	own	VERB
ihlr-27440	562	16	by	by	ADP
ihlr-27440	562	17	an	an	DET
ihlr-27440	562	18	exempt	exempt	ADJ
ihlr-27440	562	19	hospital	hospital	NOUN
ihlr-27440	562	20	,	,	PUNCT
ihlr-27440	562	21	it	it	PRON
ihlr-27440	562	22	is	be	AUX
ihlr-27440	562	23	unclear	unclear	ADJ
ihlr-27440	562	24	whether	whether	SCONJ
ihlr-27440	562	25	such	such	DET
ihlr-27440	562	26	a	a	DET
ihlr-27440	562	27	facility	facility	NOUN
ihlr-27440	562	28	would	would	AUX
ihlr-27440	562	29	meet	meet	VERB
ihlr-27440	562	30	any	any	PRON
ihlr-27440	562	31	of	of	ADP
ihlr-27440	562	32	the	the	DET
ihlr-27440	562	33	required	require	VERB
ihlr-27440	562	34	statutory	statutory	ADJ
ihlr-27440	562	35	tests	test	NOUN
ihlr-27440	562	36	to	to	PART
ihlr-27440	562	37	be	be	AUX
ihlr-27440	562	38	entitled	entitle	VERB
ihlr-27440	562	39	to	to	ADP
ihlr-27440	562	40	an	an	DET
ihlr-27440	562	41	exemption	exemption	NOUN
ihlr-27440	562	42	,	,	PUNCT
ihlr-27440	562	43	and	and	CCONJ
ihlr-27440	562	44	it	it	PRON
ihlr-27440	562	45	is	be	AUX
ihlr-27440	562	46	also	also	ADV
ihlr-27440	562	47	unclear	unclear	ADJ
ihlr-27440	562	48	which	which	PRON
ihlr-27440	562	49	statutory	statutory	ADJ
ihlr-27440	562	50	tests	test	NOUN
ihlr-27440	562	51	apply	apply	VERB
ihlr-27440	562	52	.	.	PUNCT
ihlr-27440	563	1	this	this	DET
ihlr-27440	563	2	general	general	ADJ
ihlr-27440	563	3	confusion	confusion	NOUN
ihlr-27440	563	4	,	,	PUNCT
ihlr-27440	563	5	coupled	couple	VERB
ihlr-27440	563	6	with	with	ADP
ihlr-27440	563	7	the	the	DET
ihlr-27440	563	8	unresolved	unresolved	ADJ
ihlr-27440	563	9	issue	issue	NOUN
ihlr-27440	563	10	regarding	regard	VERB
ihlr-27440	563	11	the	the	DET
ihlr-27440	563	12	location	location	NOUN
ihlr-27440	563	13	of	of	ADP
ihlr-27440	563	14	the	the	DET
ihlr-27440	563	15	exempt	exempt	ADJ
ihlr-27440	563	16	hospital	hospital	NOUN
ihlr-27440	563	17	facility	facility	NOUN
ihlr-27440	563	18	and	and	CCONJ
ihlr-27440	563	19	the	the	DET
ihlr-27440	563	20	satellite	satellite	NOUN
ihlr-27440	563	21	facility	facility	NOUN
ihlr-27440	563	22	,	,	PUNCT
ihlr-27440	563	23	will	will	AUX
ihlr-27440	563	24	lead	lead	VERB
ihlr-27440	563	25	to	to	ADP
ihlr-27440	563	26	unnecessary	unnecessary	ADJ
ihlr-27440	563	27	litigation	litigation	NOUN
ihlr-27440	563	28	and	and	CCONJ
ihlr-27440	563	29	further	further	ADJ
ihlr-27440	563	30	confusion	confusion	NOUN
ihlr-27440	563	31	in	in	ADP
ihlr-27440	563	32	attempting	attempt	VERB
ihlr-27440	563	33	to	to	PART
ihlr-27440	563	34	determine	determine	VERB
ihlr-27440	563	35	whether	whether	SCONJ
ihlr-27440	563	36	the	the	DET
ihlr-27440	563	37	telehealth	telehealth	ADJ
ihlr-27440	563	38	facility	facility	NOUN
ihlr-27440	563	39	would	would	AUX
ihlr-27440	563	40	be	be	AUX
ihlr-27440	563	41	entitled	entitle	VERB
ihlr-27440	563	42	to	to	ADP
ihlr-27440	563	43	a	a	DET
ihlr-27440	563	44	charitable	charitable	ADJ
ihlr-27440	563	45	purposes	purpose	NOUN
ihlr-27440	563	46	exemption	exemption	NOUN
ihlr-27440	563	47	.	.	PUNCT
ihlr-27440	564	1	rather	rather	ADV
ihlr-27440	564	2	than	than	ADP
ihlr-27440	564	3	avoiding	avoid	VERB
ihlr-27440	564	4	the	the	DET
ihlr-27440	564	5	unanswered	unanswered	ADJ
ihlr-27440	564	6	issues	issue	NOUN
ihlr-27440	564	7	and	and	CCONJ
ihlr-27440	564	8	increasing	increase	VERB
ihlr-27440	564	9	likelihood	likelihood	NOUN
ihlr-27440	564	10	of	of	ADP
ihlr-27440	564	11	future	future	ADJ
ihlr-27440	564	12	litigation	litigation	NOUN
ihlr-27440	564	13	,	,	PUNCT
ihlr-27440	564	14	it	it	PRON
ihlr-27440	564	15	is	be	AUX
ihlr-27440	564	16	prudent	prudent	ADJ
ihlr-27440	564	17	for	for	SCONJ
ihlr-27440	564	18	the	the	DET
ihlr-27440	564	19	indiana	indiana	PROPN
ihlr-27440	564	20	legislature	legislature	PROPN
ihlr-27440	564	21	to	to	PART
ihlr-27440	564	22	act	act	VERB
ihlr-27440	564	23	by	by	ADP
ihlr-27440	564	24	amending	amend	VERB
ihlr-27440	564	25	the	the	DET
ihlr-27440	564	26	current	current	ADJ
ihlr-27440	564	27	property	property	NOUN
ihlr-27440	564	28	tax	tax	NOUN
ihlr-27440	564	29	exemption	exemption	NOUN
ihlr-27440	564	30	statutes	statute	NOUN
ihlr-27440	564	31	to	to	PART
ihlr-27440	564	32	allow	allow	VERB
ihlr-27440	564	33	for	for	ADP
ihlr-27440	564	34	all	all	DET
ihlr-27440	564	35	property	property	NOUN
ihlr-27440	564	36	owned	own	VERB
ihlr-27440	564	37	by	by	ADP
ihlr-27440	564	38	an	an	DET
ihlr-27440	564	39	exempt	exempt	ADJ
ihlr-27440	564	40	hospital	hospital	NOUN
ihlr-27440	564	41	to	to	PART
ihlr-27440	564	42	be	be	AUX
ihlr-27440	564	43	entitled	entitle	VERB
ihlr-27440	564	44	to	to	ADP
ihlr-27440	564	45	a	a	DET
ihlr-27440	564	46	charitable	charitable	ADJ
ihlr-27440	564	47	purposes	purpose	NOUN
ihlr-27440	564	48	exemption	exemption	NOUN
ihlr-27440	564	49	.	.	PUNCT
ihlr-27440	565	1	of	of	ADP
ihlr-27440	565	2	course	course	NOUN
ihlr-27440	565	3	,	,	PUNCT
ihlr-27440	565	4	said	say	VERB
ihlr-27440	565	5	property	property	NOUN
ihlr-27440	565	6	must	must	AUX
ihlr-27440	565	7	be	be	AUX
ihlr-27440	565	8	owned	own	VERB
ihlr-27440	565	9	by	by	ADP
ihlr-27440	565	10	an	an	DET
ihlr-27440	565	11	exempt	exempt	ADJ
ihlr-27440	565	12	hospital	hospital	NOUN
ihlr-27440	565	13	and	and	CCONJ
ihlr-27440	565	14	be	be	AUX
ihlr-27440	565	15	operated	operate	VERB
ihlr-27440	565	16	in	in	ADP
ihlr-27440	565	17	furtherance	furtherance	NOUN
ihlr-27440	565	18	of	of	ADP
ihlr-27440	565	19	the	the	DET
ihlr-27440	565	20	exempt	exempt	ADJ
ihlr-27440	565	21	hospital	hospital	NOUN
ihlr-27440	565	22	’s	’s	PART
ihlr-27440	565	23	mission	mission	NOUN
ihlr-27440	565	24	of	of	ADP
ihlr-27440	565	25	providing	provide	VERB
ihlr-27440	565	26	charitable	charitable	ADJ
ihlr-27440	565	27	care	care	NOUN
ihlr-27440	565	28	and	and	CCONJ
ihlr-27440	565	29	meeting	meet	VERB
ihlr-27440	565	30	the	the	DET
ihlr-27440	565	31	community	community	NOUN
ihlr-27440	565	32	benefit	benefit	NOUN
ihlr-27440	565	33	standard	standard	NOUN
ihlr-27440	565	34	required	require	VERB
ihlr-27440	565	35	to	to	PART
ihlr-27440	565	36	maintain	maintain	VERB
ihlr-27440	565	37	the	the	DET
ihlr-27440	565	38	main	main	ADJ
ihlr-27440	565	39	hospitals	hospital	NOUN
ihlr-27440	565	40	501(c)(3	501(c)(3	NOUN
ihlr-27440	565	41	)	)	PUNCT
ihlr-27440	565	42	status	status	NOUN
ihlr-27440	565	43	as	as	ADP
ihlr-27440	565	44	a	a	DET
ihlr-27440	565	45	charitable	charitable	ADJ
ihlr-27440	565	46	organization	organization	NOUN
ihlr-27440	565	47	.	.	PUNCT
ihlr-27440	566	1	such	such	ADJ
ihlr-27440	566	2	action	action	NOUN
ihlr-27440	566	3	will	will	AUX
ihlr-27440	566	4	address	address	VERB
ihlr-27440	566	5	the	the	DET
ihlr-27440	566	6	current	current	ADJ
ihlr-27440	566	7	need	need	NOUN
ihlr-27440	566	8	for	for	ADP
ihlr-27440	566	9	increasing	increase	VERB
ihlr-27440	566	10	access	access	NOUN
ihlr-27440	566	11	to	to	PART
ihlr-27440	566	12	care	care	VERB
ihlr-27440	566	13	in	in	ADP
ihlr-27440	566	14	designated	designate	VERB
ihlr-27440	566	15	medically	medically	ADV
ihlr-27440	566	16	underserved	underserved	ADJ
ihlr-27440	566	17	areas	area	NOUN
ihlr-27440	566	18	,	,	PUNCT
ihlr-27440	566	19	especially	especially	ADV
ihlr-27440	566	20	areas	area	NOUN
ihlr-27440	566	21	in	in	ADP
ihlr-27440	566	22	rural	rural	ADJ
ihlr-27440	566	23	counties	county	NOUN
ihlr-27440	566	24	with	with	ADP
ihlr-27440	566	25	disparate	disparate	ADJ
ihlr-27440	566	26	access	access	NOUN
ihlr-27440	566	27	to	to	ADP
ihlr-27440	566	28	broadband	broadband	NOUN
ihlr-27440	566	29	services	service	NOUN
ihlr-27440	566	30	.	.	PUNCT
ihlr-27440	567	1	additionally	additionally	ADV
ihlr-27440	567	2	,	,	PUNCT
ihlr-27440	567	3	providing	provide	VERB
ihlr-27440	567	4	a	a	DET
ihlr-27440	567	5	clear	clear	ADJ
ihlr-27440	567	6	pathway	pathway	NOUN
ihlr-27440	567	7	for	for	ADP
ihlr-27440	567	8	other	other	ADJ
ihlr-27440	567	9	owned	own	VERB
ihlr-27440	567	10	property	property	NOUN
ihlr-27440	567	11	to	to	PART
ihlr-27440	567	12	receive	receive	VERB
ihlr-27440	567	13	a	a	DET
ihlr-27440	567	14	charitable	charitable	ADJ
ihlr-27440	567	15	purposes	purpose	NOUN
ihlr-27440	567	16	exemption	exemption	NOUN
ihlr-27440	567	17	for	for	ADP
ihlr-27440	567	18	property	property	NOUN
ihlr-27440	567	19	taxes	taxis	NOUN
ihlr-27440	567	20	allows	allow	VERB
ihlr-27440	567	21	nonprofit	nonprofit	ADJ
ihlr-27440	567	22	hospitals	hospital	NOUN
ihlr-27440	567	23	to	to	PART
ihlr-27440	567	24	further	further	VERB
ihlr-27440	567	25	their	their	PRON
ihlr-27440	567	26	charitable	charitable	ADJ
ihlr-27440	567	27	mission	mission	NOUN
ihlr-27440	567	28	by	by	ADP
ihlr-27440	567	29	meeting	meet	VERB
ihlr-27440	567	30	the	the	DET
ihlr-27440	567	31	needs	need	NOUN
ihlr-27440	567	32	of	of	ADP
ihlr-27440	567	33	care	care	NOUN
ihlr-27440	567	34	in	in	ADP
ihlr-27440	567	35	an	an	DET
ihlr-27440	567	36	increasingly	increasingly	ADV
ihlr-27440	567	37	digital	digital	ADJ
ihlr-27440	567	38	age	age	NOUN
ihlr-27440	567	39	of	of	ADP
ihlr-27440	567	40	health	health	NOUN
ihlr-27440	567	41	care	care	NOUN
ihlr-27440	567	42	.	.	PUNCT
ihlr-27440	568	1	furthermore	furthermore	ADV
ihlr-27440	568	2	,	,	PUNCT
ihlr-27440	568	3	placing	place	VERB
ihlr-27440	568	4	an	an	DET
ihlr-27440	568	5	emphasis	emphasis	NOUN
ihlr-27440	568	6	on	on	ADP
ihlr-27440	568	7	how	how	SCONJ
ihlr-27440	568	8	reimbursed	reimburse	VERB
ihlr-27440	568	9	costs	cost	NOUN
ihlr-27440	568	10	and	and	CCONJ
ihlr-27440	568	11	profits	profit	NOUN
ihlr-27440	568	12	are	be	AUX
ihlr-27440	568	13	being	be	AUX
ihlr-27440	568	14	redistributed	redistribute	VERB
ihlr-27440	568	15	into	into	ADP
ihlr-27440	568	16	the	the	DET
ihlr-27440	568	17	facility	facility	NOUN
ihlr-27440	568	18	to	to	PART
ihlr-27440	568	19	further	further	VERB
ihlr-27440	568	20	its	its	PRON
ihlr-27440	568	21	provision	provision	NOUN
ihlr-27440	568	22	of	of	ADP
ihlr-27440	568	23	charity	charity	NOUN
ihlr-27440	568	24	care	care	NOUN
ihlr-27440	568	25	to	to	ADP
ihlr-27440	568	26	those	those	DET
ihlr-27440	568	27	patients	patient	NOUN
ihlr-27440	568	28	who	who	PRON
ihlr-27440	568	29	can	can	AUX
ihlr-27440	568	30	not	not	PART
ihlr-27440	568	31	pay	pay	VERB
ihlr-27440	568	32	allows	allow	VERB
ihlr-27440	568	33	the	the	DET
ihlr-27440	568	34	facility	facility	NOUN
ihlr-27440	568	35	to	to	PART
ihlr-27440	568	36	focus	focus	VERB
ihlr-27440	568	37	on	on	ADP
ihlr-27440	568	38	its	its	PRON
ihlr-27440	568	39	mission	mission	NOUN
ihlr-27440	568	40	of	of	ADP
ihlr-27440	568	41	providing	provide	VERB
ihlr-27440	568	42	services	service	NOUN
ihlr-27440	568	43	to	to	ADP
ihlr-27440	568	44	those	those	PRON
ihlr-27440	568	45	who	who	PRON
ihlr-27440	568	46	need	need	VERB
ihlr-27440	568	47	it	it	PRON
ihlr-27440	568	48	,	,	PUNCT
ihlr-27440	568	49	rather	rather	ADV
ihlr-27440	568	50	than	than	ADP
ihlr-27440	568	51	having	have	VERB
ihlr-27440	568	52	to	to	PART
ihlr-27440	568	53	spend	spend	VERB
ihlr-27440	568	54	time	time	NOUN
ihlr-27440	568	55	ensuring	ensure	VERB
ihlr-27440	568	56	that	that	SCONJ
ihlr-27440	568	57	they	they	PRON
ihlr-27440	568	58	are	be	AUX
ihlr-27440	568	59	providing	provide	VERB
ihlr-27440	568	60	charity	charity	NOUN
ihlr-27440	568	61	care	care	VERB
ihlr-27440	568	62	more	more	ADJ
ihlr-27440	568	63	than	than	ADP
ihlr-27440	568	64	50	50	NUM
ihlr-27440	568	65	percent	percent	NOUN
ihlr-27440	568	66	or	or	CCONJ
ihlr-27440	568	67	more	more	ADJ
ihlr-27440	568	68	of	of	ADP
ihlr-27440	568	69	the	the	DET
ihlr-27440	568	70	time	time	NOUN
ihlr-27440	568	71	or	or	CCONJ
ihlr-27440	568	72	what	what	DET
ihlr-27440	568	73	amount	amount	NOUN
ihlr-27440	568	74	of	of	ADP
ihlr-27440	568	75	unreimbursed	unreimbursed	ADJ
ihlr-27440	568	76	costs	cost	NOUN
ihlr-27440	568	77	they	they	PRON
ihlr-27440	568	78	currently	currently	ADV
ihlr-27440	568	79	operate	operate	VERB
ihlr-27440	568	80	with	with	ADP
ihlr-27440	568	81	.	.	PUNCT
ihlr-27440	569	1	finally	finally	ADV
ihlr-27440	569	2	,	,	PUNCT
ihlr-27440	569	3	allowing	allow	VERB
ihlr-27440	569	4	all	all	DET
ihlr-27440	569	5	property	property	NOUN
ihlr-27440	569	6	owned	own	VERB
ihlr-27440	569	7	by	by	ADP
ihlr-27440	569	8	an	an	DET
ihlr-27440	569	9	exempt	exempt	ADJ
ihlr-27440	569	10	hospital	hospital	NOUN
ihlr-27440	569	11	to	to	PART
ihlr-27440	569	12	be	be	AUX
ihlr-27440	569	13	covered	cover	VERB
ihlr-27440	569	14	–	–	PUNCT
ihlr-27440	569	15	if	if	SCONJ
ihlr-27440	569	16	providing	provide	VERB
ihlr-27440	569	17	charity	charity	NOUN
ihlr-27440	569	18	care	care	NOUN
ihlr-27440	569	19	is	be	AUX
ihlr-27440	569	20	demonstrated	demonstrate	VERB
ihlr-27440	569	21	–	–	PUNCT
ihlr-27440	569	22	takes	take	VERB
ihlr-27440	569	23	the	the	DET
ihlr-27440	569	24	emphasis	emphasis	NOUN
ihlr-27440	569	25	off	off	ADP
ihlr-27440	569	26	relating	relate	VERB
ihlr-27440	569	27	substantially	substantially	ADV
ihlr-27440	569	28	to	to	ADP
ihlr-27440	569	29	the	the	DET
ihlr-27440	569	30	inpatient	inpatient	PROPN
ihlr-27440	569	31	facility	facility	NOUN
ihlr-27440	569	32	of	of	ADP
ihlr-27440	569	33	the	the	DET
ihlr-27440	569	34	exempt	exempt	ADJ
ihlr-27440	569	35	hospital	hospital	NOUN
ihlr-27440	569	36	,	,	PUNCT
ihlr-27440	569	37	which	which	PRON
ihlr-27440	569	38	is	be	AUX
ihlr-27440	569	39	a	a	DET
ihlr-27440	569	40	confusing	confusing	ADJ
ihlr-27440	569	41	and	and	CCONJ
ihlr-27440	569	42	difficult	difficult	ADJ
ihlr-27440	569	43	standard	standard	NOUN
ihlr-27440	569	44	to	to	PART
ihlr-27440	569	45	apply	apply	VERB
ihlr-27440	569	46	to	to	ADP
ihlr-27440	569	47	a	a	DET
ihlr-27440	569	48	telehealth	telehealth	ADJ
ihlr-27440	569	49	facility	facility	NOUN
ihlr-27440	569	50	,	,	PUNCT
ihlr-27440	569	51	and	and	CCONJ
ihlr-27440	569	52	other	other	ADJ
ihlr-27440	569	53	similarly	similarly	ADV
ihlr-27440	569	54	situated	situate	VERB
ihlr-27440	569	55	outpatient	outpatient	NOUN
ihlr-27440	569	56	centric	centric	ADJ
ihlr-27440	569	57	facilities	facility	NOUN
ihlr-27440	569	58	.	.	PUNCT
ihlr-27440	570	1	162	162	NUM
ihlr-27440	570	2	.	.	PUNCT
ihlr-27440	571	1	i	i	PRON
ihlr-27440	571	2	d.	d.	PROPN
ihlr-27440	571	3	at	at	ADP
ihlr-27440	571	4	448	448	NUM
ihlr-27440	571	5	.	.	PUNCT