id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2262	Thrasher, Philip C.	Suggested Adjustments to Indiana Condominium and Property Tax Laws	1977	54	.pdf	application/pdf	24950	984	54	The first legal theory which may be used by the Board is to assume that each coowner has such easements in the common property over which he has exclusive or near-exclusive use as to confer on him a quasi-fee simple estate in such common property, and that such quasi-fee simple estate is substantial enough to cause the coowner to incur the tax liability for such common property. The fact that some walls are common walls with other units is taken into consideration by the use of the Apartment Pricing Schedule.232 Land and such other common property as is shared by all of the coowners is allocated to the units according to their respective percentages of undivided interest.	cache/inlawrev-2262.pdf	txt/inlawrev-2262.txt