id	sid	tid	token	lemma	pos
inlawrev-18024	1	1	g:\28243	g:\28243	PROPN
inlawrev-18024	1	2	ind	ind	PROPN
inlawrev-18024	1	3	law	law	NOUN
inlawrev-18024	1	4	rev	rev	VERB
inlawrev-18024	1	5	45	45	NUM
inlawrev-18024	1	6	-	-	SYM
inlawrev-18024	1	7	4\45masthead.wpd	4\45masthead.wpd	NUM
inlawrev-18024	1	8	recent	recent	ADJ
inlawrev-18024	1	9	developments	development	NOUN
inlawrev-18024	1	10	in	in	ADP
inlawrev-18024	1	11	indiana	indiana	PROPN
inlawrev-18024	1	12	taxation	taxation	PROPN
inlawrev-18024	1	13	survey	survey	NOUN
inlawrev-18024	1	14	2011	2011	NUM
inlawrev-18024	1	15	lawrence	lawrence	PROPN
inlawrev-18024	1	16	a.	a.	PROPN
inlawrev-18024	1	17	jegen	jegen	PROPN
inlawrev-18024	1	18	,	,	PUNCT
inlawrev-18024	1	19	iii	iii	PROPN
inlawrev-18024	1	20	*	*	PROPN
inlawrev-18024	1	21	theresa	theresa	PROPN
inlawrev-18024	1	22	a.	a.	PROPN
inlawrev-18024	1	23	searles	searles	PROPN
inlawrev-18024	1	24	*	*	PROPN
inlawrev-18024	1	25	*	*	PROPN
inlawrev-18024	1	26	james	james	PROPN
inlawrev-18024	1	27	r.	r.	PROPN
inlawrev-18024	1	28	smerbeck	smerbeck	PROPN
inlawrev-18024	1	29	*	*	PROPN
inlawrev-18024	1	30	*	*	PROPN
inlawrev-18024	1	31	*	*	PUNCT
inlawrev-18024	1	32	introduction	introduction	NOUN
inlawrev-18024	1	33	:	:	PUNCT
inlawrev-18024	1	34	some	some	DET
inlawrev-18024	1	35	references	reference	NOUN
inlawrev-18024	1	36	used	use	VERB
inlawrev-18024	1	37	in	in	ADP
inlawrev-18024	1	38	this	this	DET
inlawrev-18024	1	39	article	article	NOUN
inlawrev-18024	1	40	this	this	DET
inlawrev-18024	1	41	article	article	NOUN
inlawrev-18024	1	42	highlights	highlight	VERB
inlawrev-18024	1	43	the	the	DET
inlawrev-18024	1	44	major	major	ADJ
inlawrev-18024	1	45	tax	tax	NOUN
inlawrev-18024	1	46	developments	development	NOUN
inlawrev-18024	1	47	that	that	PRON
inlawrev-18024	1	48	occurred	occur	VERB
inlawrev-18024	1	49	during	during	ADP
inlawrev-18024	1	50	the	the	DET
inlawrev-18024	1	51	calendar	calendar	NOUN
inlawrev-18024	1	52	year	year	NOUN
inlawrev-18024	1	53	of	of	ADP
inlawrev-18024	1	54	2011	2011	NUM
inlawrev-18024	1	55	.	.	PUNCT
inlawrev-18024	2	1	whenever	whenever	SCONJ
inlawrev-18024	2	2	the	the	DET
inlawrev-18024	2	3	term	term	NOUN
inlawrev-18024	2	4	“	"	PUNCT
inlawrev-18024	2	5	ga	ga	PROPN
inlawrev-18024	2	6	”	"	PUNCT
inlawrev-18024	2	7	is	be	AUX
inlawrev-18024	2	8	used	use	VERB
inlawrev-18024	2	9	in	in	ADP
inlawrev-18024	2	10	this	this	DET
inlawrev-18024	2	11	article	article	NOUN
inlawrev-18024	2	12	,	,	PUNCT
inlawrev-18024	2	13	the	the	DET
inlawrev-18024	2	14	term	term	NOUN
inlawrev-18024	2	15	refers	refer	VERB
inlawrev-18024	2	16	only	only	ADV
inlawrev-18024	2	17	to	to	ADP
inlawrev-18024	2	18	the	the	DET
inlawrev-18024	2	19	117th	117th	PROPN
inlawrev-18024	2	20	indiana	indiana	PROPN
inlawrev-18024	2	21	general	general	PROPN
inlawrev-18024	2	22	assembly	assembly	PROPN
inlawrev-18024	2	23	.	.	PUNCT
inlawrev-18024	3	1	whenever	whenever	SCONJ
inlawrev-18024	3	2	the	the	DET
inlawrev-18024	3	3	term	term	NOUN
inlawrev-18024	3	4	“	"	PUNCT
inlawrev-18024	3	5	tax	tax	NOUN
inlawrev-18024	3	6	court	court	NOUN
inlawrev-18024	3	7	”	"	PUNCT
inlawrev-18024	3	8	is	be	AUX
inlawrev-18024	3	9	referred	refer	VERB
inlawrev-18024	3	10	to	to	ADP
inlawrev-18024	3	11	,	,	PUNCT
inlawrev-18024	3	12	such	such	ADJ
inlawrev-18024	3	13	term	term	NOUN
inlawrev-18024	3	14	refers	refer	VERB
inlawrev-18024	3	15	only	only	ADV
inlawrev-18024	3	16	to	to	ADP
inlawrev-18024	3	17	the	the	DET
inlawrev-18024	3	18	indiana	indiana	PROPN
inlawrev-18024	3	19	tax	tax	NOUN
inlawrev-18024	3	20	court	court	NOUN
inlawrev-18024	3	21	.	.	PUNCT
inlawrev-18024	4	1	whenever	whenever	SCONJ
inlawrev-18024	4	2	the	the	DET
inlawrev-18024	4	3	term	term	NOUN
inlawrev-18024	4	4	“	"	PUNCT
inlawrev-18024	4	5	court	court	NOUN
inlawrev-18024	4	6	of	of	ADP
inlawrev-18024	4	7	appeals	appeal	NOUN
inlawrev-18024	4	8	”	"	PUNCT
inlawrev-18024	4	9	is	be	AUX
inlawrev-18024	4	10	referred	refer	VERB
inlawrev-18024	4	11	to	to	ADP
inlawrev-18024	4	12	,	,	PUNCT
inlawrev-18024	4	13	the	the	DET
inlawrev-18024	4	14	term	term	NOUN
inlawrev-18024	4	15	refers	refer	VERB
inlawrev-18024	4	16	only	only	ADV
inlawrev-18024	4	17	to	to	ADP
inlawrev-18024	4	18	the	the	DET
inlawrev-18024	4	19	indiana	indiana	PROPN
inlawrev-18024	4	20	court	court	PROPN
inlawrev-18024	4	21	of	of	ADP
inlawrev-18024	4	22	appeals	appeal	NOUN
inlawrev-18024	4	23	.	.	PUNCT
inlawrev-18024	5	1	whenever	whenever	SCONJ
inlawrev-18024	5	2	the	the	DET
inlawrev-18024	5	3	term	term	NOUN
inlawrev-18024	5	4	“	"	PUNCT
inlawrev-18024	5	5	dlgf	dlgf	NOUN
inlawrev-18024	5	6	”	"	PUNCT
inlawrev-18024	5	7	is	be	AUX
inlawrev-18024	5	8	used	use	VERB
inlawrev-18024	5	9	,	,	PUNCT
inlawrev-18024	5	10	the	the	DET
inlawrev-18024	5	11	term	term	NOUN
inlawrev-18024	5	12	refers	refer	VERB
inlawrev-18024	5	13	only	only	ADV
inlawrev-18024	5	14	to	to	ADP
inlawrev-18024	5	15	the	the	DET
inlawrev-18024	5	16	indiana	indiana	PROPN
inlawrev-18024	5	17	department	department	PROPN
inlawrev-18024	5	18	of	of	ADP
inlawrev-18024	5	19	local	local	ADJ
inlawrev-18024	5	20	government	government	NOUN
inlawrev-18024	5	21	finance	finance	NOUN
inlawrev-18024	5	22	.	.	PUNCT
inlawrev-18024	6	1	whenever	whenever	SCONJ
inlawrev-18024	6	2	the	the	DET
inlawrev-18024	6	3	term	term	NOUN
inlawrev-18024	6	4	“	"	PUNCT
inlawrev-18024	6	5	ibtr	ibtr	ADJ
inlawrev-18024	6	6	”	"	PUNCT
inlawrev-18024	6	7	is	be	AUX
inlawrev-18024	6	8	used	use	VERB
inlawrev-18024	6	9	,	,	PUNCT
inlawrev-18024	6	10	the	the	DET
inlawrev-18024	6	11	terms	term	NOUN
inlawrev-18024	6	12	refers	refer	VERB
inlawrev-18024	6	13	only	only	ADV
inlawrev-18024	6	14	to	to	ADP
inlawrev-18024	6	15	the	the	DET
inlawrev-18024	6	16	indiana	indiana	PROPN
inlawrev-18024	6	17	board	board	PROPN
inlawrev-18024	6	18	of	of	ADP
inlawrev-18024	6	19	tax	tax	NOUN
inlawrev-18024	6	20	review	review	NOUN
inlawrev-18024	6	21	.	.	PUNCT
inlawrev-18024	7	1	whenever	whenever	SCONJ
inlawrev-18024	7	2	the	the	DET
inlawrev-18024	7	3	terms	term	NOUN
inlawrev-18024	7	4	“	"	PUNCT
inlawrev-18024	7	5	department	department	NOUN
inlawrev-18024	7	6	”	"	PUNCT
inlawrev-18024	7	7	or	or	CCONJ
inlawrev-18024	7	8	“	"	PUNCT
inlawrev-18024	7	9	dor	dor	NOUN
inlawrev-18024	7	10	”	"	PUNCT
inlawrev-18024	7	11	are	be	AUX
inlawrev-18024	7	12	used	use	VERB
inlawrev-18024	7	13	,	,	PUNCT
inlawrev-18024	7	14	these	these	DET
inlawrev-18024	7	15	terms	term	NOUN
inlawrev-18024	7	16	refers	refer	VERB
inlawrev-18024	7	17	only	only	ADV
inlawrev-18024	7	18	to	to	ADP
inlawrev-18024	7	19	the	the	DET
inlawrev-18024	7	20	indiana	indiana	PROPN
inlawrev-18024	7	21	department	department	PROPN
inlawrev-18024	7	22	of	of	ADP
inlawrev-18024	7	23	state	state	PROPN
inlawrev-18024	7	24	revenue	revenue	NOUN
inlawrev-18024	7	25	.	.	PUNCT
inlawrev-18024	8	1	whenever	whenever	SCONJ
inlawrev-18024	8	2	the	the	DET
inlawrev-18024	8	3	terms	term	NOUN
inlawrev-18024	8	4	“	"	PUNCT
inlawrev-18024	8	5	ic	ic	NOUN
inlawrev-18024	8	6	”	"	PUNCT
inlawrev-18024	8	7	or	or	CCONJ
inlawrev-18024	8	8	“	"	PUNCT
inlawrev-18024	8	9	indiana	indiana	PROPN
inlawrev-18024	8	10	code	code	PROPN
inlawrev-18024	8	11	”	"	PUNCT
inlawrev-18024	8	12	are	be	AUX
inlawrev-18024	8	13	used	use	VERB
inlawrev-18024	8	14	in	in	ADP
inlawrev-18024	8	15	this	this	DET
inlawrev-18024	8	16	article	article	NOUN
inlawrev-18024	8	17	,	,	PUNCT
inlawrev-18024	8	18	these	these	DET
inlawrev-18024	8	19	terms	term	NOUN
inlawrev-18024	8	20	refer	refer	VERB
inlawrev-18024	8	21	only	only	ADV
inlawrev-18024	8	22	to	to	ADP
inlawrev-18024	8	23	the	the	DET
inlawrev-18024	8	24	indiana	indiana	PROPN
inlawrev-18024	8	25	code	code	PROPN
inlawrev-18024	8	26	in	in	ADP
inlawrev-18024	8	27	effect	effect	NOUN
inlawrev-18024	8	28	at	at	ADP
inlawrev-18024	8	29	time	time	NOUN
inlawrev-18024	8	30	of	of	ADP
inlawrev-18024	8	31	the	the	DET
inlawrev-18024	8	32	publication	publication	NOUN
inlawrev-18024	8	33	of	of	ADP
inlawrev-18024	8	34	this	this	DET
inlawrev-18024	8	35	article	article	NOUN
inlawrev-18024	8	36	,	,	PUNCT
inlawrev-18024	8	37	unless	unless	SCONJ
inlawrev-18024	8	38	otherwise	otherwise	ADV
inlawrev-18024	8	39	explicitly	explicitly	ADV
inlawrev-18024	8	40	stated	state	VERB
inlawrev-18024	8	41	.	.	PUNCT
inlawrev-18024	9	1	whenever	whenever	SCONJ
inlawrev-18024	9	2	the	the	DET
inlawrev-18024	9	3	term	term	NOUN
inlawrev-18024	9	4	“	"	PUNCT
inlawrev-18024	9	5	era	era	NOUN
inlawrev-18024	9	6	”	"	PUNCT
inlawrev-18024	9	7	is	be	AUX
inlawrev-18024	9	8	used	use	VERB
inlawrev-18024	9	9	,	,	PUNCT
inlawrev-18024	9	10	the	the	DET
inlawrev-18024	9	11	term	term	NOUN
inlawrev-18024	9	12	refers	refer	VERB
inlawrev-18024	9	13	only	only	ADV
inlawrev-18024	9	14	to	to	ADP
inlawrev-18024	9	15	an	an	DET
inlawrev-18024	9	16	indiana	indiana	PROPN
inlawrev-18024	9	17	economic	economic	ADJ
inlawrev-18024	9	18	revitalization	revitalization	PROPN
inlawrev-18024	9	19	area	area	NOUN
inlawrev-18024	9	20	.	.	PUNCT
inlawrev-18024	10	1	whenever	whenever	SCONJ
inlawrev-18024	10	2	the	the	DET
inlawrev-18024	10	3	term	term	NOUN
inlawrev-18024	10	4	“	"	PUNCT
inlawrev-18024	10	5	cagit	cagit	ADJ
inlawrev-18024	10	6	”	"	PUNCT
inlawrev-18024	10	7	is	be	AUX
inlawrev-18024	10	8	used	use	VERB
inlawrev-18024	10	9	,	,	PUNCT
inlawrev-18024	10	10	the	the	DET
inlawrev-18024	10	11	term	term	NOUN
inlawrev-18024	10	12	refers	refer	VERB
inlawrev-18024	10	13	only	only	ADV
inlawrev-18024	10	14	to	to	ADP
inlawrev-18024	10	15	the	the	DET
inlawrev-18024	10	16	indiana	indiana	PROPN
inlawrev-18024	10	17	county	county	PROPN
inlawrev-18024	10	18	adjusted	adjust	VERB
inlawrev-18024	10	19	gross	gross	ADJ
inlawrev-18024	10	20	income	income	NOUN
inlawrev-18024	10	21	tax	tax	NOUN
inlawrev-18024	10	22	.	.	PUNCT
inlawrev-18024	11	1	whenever	whenever	SCONJ
inlawrev-18024	11	2	the	the	DET
inlawrev-18024	11	3	term	term	NOUN
inlawrev-18024	11	4	“	"	PUNCT
inlawrev-18024	11	5	coit	coit	NOUN
inlawrev-18024	11	6	”	"	PUNCT
inlawrev-18024	11	7	is	be	AUX
inlawrev-18024	11	8	used	use	VERB
inlawrev-18024	11	9	,	,	PUNCT
inlawrev-18024	11	10	the	the	DET
inlawrev-18024	11	11	term	term	NOUN
inlawrev-18024	11	12	refers	refer	VERB
inlawrev-18024	11	13	only	only	ADV
inlawrev-18024	11	14	to	to	ADP
inlawrev-18024	11	15	the	the	DET
inlawrev-18024	11	16	indiana	indiana	PROPN
inlawrev-18024	11	17	county	county	PROPN
inlawrev-18024	11	18	option	option	NOUN
inlawrev-18024	11	19	income	income	NOUN
inlawrev-18024	11	20	tax	tax	NOUN
inlawrev-18024	11	21	.	.	PUNCT
inlawrev-18024	12	1	whenever	whenever	SCONJ
inlawrev-18024	12	2	the	the	DET
inlawrev-18024	12	3	term	term	NOUN
inlawrev-18024	12	4	“	"	PUNCT
inlawrev-18024	12	5	loit	loit	NOUN
inlawrev-18024	12	6	”	"	PUNCT
inlawrev-18024	12	7	is	be	AUX
inlawrev-18024	12	8	used	use	VERB
inlawrev-18024	12	9	,	,	PUNCT
inlawrev-18024	12	10	the	the	DET
inlawrev-18024	12	11	term	term	NOUN
inlawrev-18024	12	12	refers	refer	VERB
inlawrev-18024	12	13	only	only	ADV
inlawrev-18024	12	14	to	to	ADP
inlawrev-18024	12	15	the	the	DET
inlawrev-18024	12	16	local	local	ADJ
inlawrev-18024	12	17	option	option	NOUN
inlawrev-18024	12	18	income	income	NOUN
inlawrev-18024	12	19	tax	tax	NOUN
inlawrev-18024	12	20	.	.	PUNCT
inlawrev-18024	13	1	whenever	whenever	SCONJ
inlawrev-18024	13	2	the	the	DET
inlawrev-18024	13	3	term	term	NOUN
inlawrev-18024	13	4	“	"	PUNCT
inlawrev-18024	13	5	iedc	iedc	NOUN
inlawrev-18024	13	6	”	"	PUNCT
inlawrev-18024	13	7	is	be	AUX
inlawrev-18024	13	8	used	use	VERB
inlawrev-18024	13	9	,	,	PUNCT
inlawrev-18024	13	10	the	the	DET
inlawrev-18024	13	11	term	term	NOUN
inlawrev-18024	13	12	refers	refer	VERB
inlawrev-18024	13	13	only	only	ADV
inlawrev-18024	13	14	to	to	ADP
inlawrev-18024	13	15	the	the	DET
inlawrev-18024	13	16	indiana	indiana	PROPN
inlawrev-18024	13	17	economic	economic	PROPN
inlawrev-18024	13	18	development	development	PROPN
inlawrev-18024	13	19	corporation	corporation	NOUN
inlawrev-18024	13	20	.	.	PUNCT
inlawrev-18024	14	1	whenever	whenever	SCONJ
inlawrev-18024	14	2	the	the	DET
inlawrev-18024	14	3	term	term	NOUN
inlawrev-18024	14	4	“	"	PUNCT
inlawrev-18024	14	5	cedit	cedit	NOUN
inlawrev-18024	14	6	”	"	PUNCT
inlawrev-18024	14	7	is	be	AUX
inlawrev-18024	14	8	used	use	VERB
inlawrev-18024	14	9	,	,	PUNCT
inlawrev-18024	14	10	the	the	DET
inlawrev-18024	14	11	term	term	NOUN
inlawrev-18024	14	12	refers	refer	VERB
inlawrev-18024	14	13	only	only	ADV
inlawrev-18024	14	14	to	to	ADP
inlawrev-18024	14	15	the	the	DET
inlawrev-18024	14	16	indiana	indiana	PROPN
inlawrev-18024	14	17	county	county	PROPN
inlawrev-18024	14	18	economic	economic	PROPN
inlawrev-18024	14	19	development	development	NOUN
inlawrev-18024	14	20	income	income	NOUN
inlawrev-18024	14	21	taxes	taxis	NOUN
inlawrev-18024	14	22	.	.	PUNCT
inlawrev-18024	15	1	whenever	whenever	SCONJ
inlawrev-18024	15	2	the	the	DET
inlawrev-18024	15	3	terms	term	NOUN
inlawrev-18024	15	4	“	"	PUNCT
inlawrev-18024	15	5	irc	irc	PROPN
inlawrev-18024	15	6	”	"	PUNCT
inlawrev-18024	15	7	or	or	CCONJ
inlawrev-18024	15	8	“	"	PUNCT
inlawrev-18024	15	9	code	code	NOUN
inlawrev-18024	15	10	”	"	PUNCT
inlawrev-18024	15	11	are	be	AUX
inlawrev-18024	15	12	used	use	VERB
inlawrev-18024	15	13	,	,	PUNCT
inlawrev-18024	15	14	these	these	DET
inlawrev-18024	15	15	terms	term	NOUN
inlawrev-18024	15	16	refer	refer	VERB
inlawrev-18024	15	17	only	only	ADV
inlawrev-18024	15	18	to	to	ADP
inlawrev-18024	15	19	the	the	DET
inlawrev-18024	15	20	internal	internal	ADJ
inlawrev-18024	15	21	revenue	revenue	NOUN
inlawrev-18024	15	22	code	code	NOUN
inlawrev-18024	15	23	in	in	ADP
inlawrev-18024	15	24	effect	effect	NOUN
inlawrev-18024	15	25	at	at	ADP
inlawrev-18024	15	26	the	the	DET
inlawrev-18024	15	27	time	time	NOUN
inlawrev-18024	15	28	of	of	ADP
inlawrev-18024	15	29	the	the	DET
inlawrev-18024	15	30	publication	publication	NOUN
inlawrev-18024	15	31	of	of	ADP
inlawrev-18024	15	32	this	this	DET
inlawrev-18024	15	33	article	article	NOUN
inlawrev-18024	15	34	.	.	PUNCT
inlawrev-18024	16	1	whenever	whenever	SCONJ
inlawrev-18024	16	2	the	the	DET
inlawrev-18024	16	3	term	term	NOUN
inlawrev-18024	16	4	“	"	PUNCT
inlawrev-18024	16	5	section	section	NOUN
inlawrev-18024	16	6	”	"	PUNCT
inlawrev-18024	16	7	is	be	AUX
inlawrev-18024	16	8	used	use	VERB
inlawrev-18024	16	9	in	in	ADP
inlawrev-18024	16	10	this	this	DET
inlawrev-18024	16	11	article	article	NOUN
inlawrev-18024	16	12	,	,	PUNCT
inlawrev-18024	16	13	the	the	DET
inlawrev-18024	16	14	term	term	NOUN
inlawrev-18024	16	15	only	only	ADV
inlawrev-18024	16	16	refers	refer	VERB
inlawrev-18024	16	17	to	to	ADP
inlawrev-18024	16	18	a	a	DET
inlawrev-18024	16	19	section	section	NOUN
inlawrev-18024	16	20	of	of	ADP
inlawrev-18024	16	21	the	the	DET
inlawrev-18024	16	22	indiana	indiana	PROPN
inlawrev-18024	16	23	code	code	PROPN
inlawrev-18024	16	24	,	,	PUNCT
inlawrev-18024	16	25	unless	unless	SCONJ
inlawrev-18024	16	26	it	it	PRON
inlawrev-18024	16	27	is	be	AUX
inlawrev-18024	16	28	a	a	DET
inlawrev-18024	16	29	reference	reference	NOUN
inlawrev-18024	16	30	to	to	ADP
inlawrev-18024	16	31	the	the	DET
inlawrev-18024	16	32	internal	internal	ADJ
inlawrev-18024	16	33	revenue	revenue	NOUN
inlawrev-18024	16	34	code	code	NOUN
inlawrev-18024	16	35	.	.	PUNCT
inlawrev-18024	17	1	whenever	whenever	SCONJ
inlawrev-18024	17	2	the	the	DET
inlawrev-18024	17	3	term	term	NOUN
inlawrev-18024	17	4	“	"	PUNCT
inlawrev-18024	17	5	public	public	ADJ
inlawrev-18024	17	6	law	law	NOUN
inlawrev-18024	17	7	”	"	PUNCT
inlawrev-18024	17	8	is	be	AUX
inlawrev-18024	17	9	used	use	VERB
inlawrev-18024	17	10	,	,	PUNCT
inlawrev-18024	17	11	the	the	DET
inlawrev-18024	17	12	term	term	NOUN
inlawrev-18024	17	13	only	only	ADV
inlawrev-18024	17	14	refers	refer	VERB
inlawrev-18024	17	15	to	to	ADP
inlawrev-18024	17	16	legislation	legislation	NOUN
inlawrev-18024	17	17	passed	pass	VERB
inlawrev-18024	17	18	by	by	ADP
inlawrev-18024	17	19	the	the	DET
inlawrev-18024	17	20	indiana	indiana	PROPN
inlawrev-18024	17	21	general	general	PROPN
inlawrev-18024	17	22	assembly	assembly	PROPN
inlawrev-18024	17	23	and	and	CCONJ
inlawrev-18024	17	24	assigned	assign	VERB
inlawrev-18024	17	25	a	a	DET
inlawrev-18024	17	26	public	public	ADJ
inlawrev-18024	17	27	law	law	NOUN
inlawrev-18024	17	28	number	number	NOUN
inlawrev-18024	17	29	.	.	PUNCT
inlawrev-18024	18	1	whenever	whenever	SCONJ
inlawrev-18024	18	2	the	the	DET
inlawrev-18024	18	3	term	term	NOUN
inlawrev-18024	18	4	“	"	PUNCT
inlawrev-18024	18	5	ptaboa	ptaboa	NOUN
inlawrev-18024	18	6	”	"	PUNCT
inlawrev-18024	18	7	is	be	AUX
inlawrev-18024	18	8	used	use	VERB
inlawrev-18024	18	9	,	,	PUNCT
inlawrev-18024	18	10	the	the	DET
inlawrev-18024	18	11	term	term	NOUN
inlawrev-18024	18	12	refers	refer	VERB
inlawrev-18024	18	13	only	only	ADV
inlawrev-18024	18	14	to	to	ADP
inlawrev-18024	18	15	a	a	DET
inlawrev-18024	18	16	property	property	NOUN
inlawrev-18024	18	17	tax	tax	NOUN
inlawrev-18024	18	18	assessment	assessment	NOUN
inlawrev-18024	18	19	board	board	NOUN
inlawrev-18024	18	20	of	of	ADP
inlawrev-18024	18	21	appeals	appeal	NOUN
inlawrev-18024	18	22	.	.	PUNCT
inlawrev-18024	19	1	*	*	PUNCT
inlawrev-18024	19	2	thomas	thomas	PROPN
inlawrev-18024	19	3	f.	f.	PROPN
inlawrev-18024	19	4	sheehan	sheehan	PROPN
inlawrev-18024	19	5	professor	professor	PROPN
inlawrev-18024	19	6	of	of	ADP
inlawrev-18024	19	7	tax	tax	NOUN
inlawrev-18024	19	8	law	law	NOUN
inlawrev-18024	19	9	and	and	CCONJ
inlawrev-18024	19	10	policy	policy	NOUN
inlawrev-18024	19	11	,	,	PUNCT
inlawrev-18024	19	12	indiana	indiana	PROPN
inlawrev-18024	19	13	university	university	PROPN
inlawrev-18024	19	14	robert	robert	PROPN
inlawrev-18024	19	15	h.	h.	PROPN
inlawrev-18024	19	16	mckinney	mckinney	PROPN
inlawrev-18024	19	17	school	school	PROPN
inlawrev-18024	19	18	of	of	ADP
inlawrev-18024	19	19	law	law	NOUN
inlawrev-18024	19	20	.	.	PUNCT
inlawrev-18024	20	1	l.l.m	l.l.m	PROPN
inlawrev-18024	20	2	.	.	PROPN
inlawrev-18024	20	3	,	,	PUNCT
inlawrev-18024	20	4	1963	1963	NUM
inlawrev-18024	20	5	,	,	PUNCT
inlawrev-18024	20	6	new	new	PROPN
inlawrev-18024	20	7	york	york	PROPN
inlawrev-18024	20	8	university	university	PROPN
inlawrev-18024	20	9	;	;	PUNCT
inlawrev-18024	20	10	m.b.a	m.b.a	NOUN
inlawrev-18024	20	11	.	.	PROPN
inlawrev-18024	20	12	,	,	PUNCT
inlawrev-18024	20	13	j.d	j.d	PROPN
inlawrev-18024	20	14	.	.	PROPN
inlawrev-18024	20	15	,	,	PUNCT
inlawrev-18024	20	16	1959	1959	NUM
inlawrev-18024	20	17	,	,	PUNCT
inlawrev-18024	20	18	university	university	NOUN
inlawrev-18024	20	19	of	of	ADP
inlawrev-18024	20	20	michigan	michigan	PROPN
inlawrev-18024	20	21	;	;	PUNCT
inlawrev-18024	20	22	b.a	b.a	PROPN
inlawrev-18024	20	23	.	.	PROPN
inlawrev-18024	20	24	,	,	PUNCT
inlawrev-18024	20	25	1956	1956	NUM
inlawrev-18024	20	26	,	,	PUNCT
inlawrev-18024	20	27	beloit	beloit	NOUN
inlawrev-18024	20	28	college	college	NOUN
inlawrev-18024	20	29	.	.	PUNCT
inlawrev-18024	21	1	*	*	PUNCT
inlawrev-18024	21	2	*	*	PUNCT
inlawrev-18024	21	3	j.d	j.d	PROPN
inlawrev-18024	21	4	.	.	PROPN
inlawrev-18024	21	5	candidate	candidate	NOUN
inlawrev-18024	21	6	,	,	PUNCT
inlawrev-18024	21	7	2012	2012	NUM
inlawrev-18024	21	8	,	,	PUNCT
inlawrev-18024	21	9	indiana	indiana	PROPN
inlawrev-18024	21	10	university	university	PROPN
inlawrev-18024	21	11	robert	robert	PROPN
inlawrev-18024	21	12	h.	h.	PROPN
inlawrev-18024	21	13	mckinney	mckinney	PROPN
inlawrev-18024	21	14	school	school	PROPN
inlawrev-18024	21	15	of	of	ADP
inlawrev-18024	21	16	law	law	NOUN
inlawrev-18024	21	17	;	;	PUNCT
inlawrev-18024	21	18	b.a	b.a	PROPN
inlawrev-18024	21	19	.	.	PROPN
inlawrev-18024	21	20	,	,	PUNCT
inlawrev-18024	21	21	2007	2007	NUM
inlawrev-18024	21	22	,	,	PUNCT
inlawrev-18024	21	23	purdue	purdue	ADJ
inlawrev-18024	21	24	university	university	NOUN
inlawrev-18024	21	25	.	.	PUNCT
inlawrev-18024	22	1	*	*	PUNCT
inlawrev-18024	22	2	*	*	PUNCT
inlawrev-18024	22	3	*	*	PUNCT
inlawrev-18024	22	4	j.d	j.d	PROPN
inlawrev-18024	22	5	.	.	PROPN
inlawrev-18024	22	6	candidate	candidate	NOUN
inlawrev-18024	22	7	,	,	PUNCT
inlawrev-18024	22	8	2012	2012	NUM
inlawrev-18024	22	9	,	,	PUNCT
inlawrev-18024	22	10	indiana	indiana	PROPN
inlawrev-18024	22	11	university	university	PROPN
inlawrev-18024	22	12	robert	robert	PROPN
inlawrev-18024	22	13	h.	h.	PROPN
inlawrev-18024	22	14	mckinney	mckinney	PROPN
inlawrev-18024	22	15	school	school	PROPN
inlawrev-18024	22	16	of	of	ADP
inlawrev-18024	22	17	law	law	NOUN
inlawrev-18024	22	18	;	;	PUNCT
inlawrev-18024	23	1	m.a	m.a	PROPN
inlawrev-18024	23	2	.	.	PROPN
inlawrev-18024	23	3	,	,	PUNCT
inlawrev-18024	23	4	2007	2007	NUM
inlawrev-18024	23	5	,	,	PUNCT
inlawrev-18024	23	6	university	university	NOUN
inlawrev-18024	23	7	of	of	ADP
inlawrev-18024	23	8	north	north	PROPN
inlawrev-18024	23	9	carolina	carolina	PROPN
inlawrev-18024	23	10	-	-	PUNCT
inlawrev-18024	23	11	chapel	chapel	PROPN
inlawrev-18024	23	12	hill	hill	PROPN
inlawrev-18024	23	13	;	;	PUNCT
inlawrev-18024	23	14	b.a	b.a	PROPN
inlawrev-18024	23	15	.	.	PROPN
inlawrev-18024	23	16	,	,	PUNCT
inlawrev-18024	23	17	2005	2005	NUM
inlawrev-18024	23	18	,	,	PUNCT
inlawrev-18024	23	19	university	university	NOUN
inlawrev-18024	23	20	of	of	ADP
inlawrev-18024	23	21	dayton	dayton	PROPN
inlawrev-18024	23	22	.	.	PUNCT
inlawrev-18024	24	1	1342	1342	NUM
inlawrev-18024	24	2	indiana	indiana	PROPN
inlawrev-18024	24	3	law	law	PROPN
inlawrev-18024	24	4	review	review	NOUN
inlawrev-18024	25	1	[	[	X
inlawrev-18024	25	2	vol	vol	NOUN
inlawrev-18024	25	3	.	.	PUNCT
inlawrev-18024	25	4	45:1341	45:1341	PROPN
inlawrev-18024	25	5	i.	i.	PROPN
inlawrev-18024	25	6	indiana	indiana	PROPN
inlawrev-18024	25	7	general	general	PROPN
inlawrev-18024	25	8	assembly	assembly	PROPN
inlawrev-18024	25	9	legislation	legislation	NOUN
inlawrev-18024	25	10	the	the	DET
inlawrev-18024	25	11	117th	117th	PROPN
inlawrev-18024	25	12	general	general	ADJ
inlawrev-18024	25	13	assembly	assembly	NOUN
inlawrev-18024	25	14	passed	pass	VERB
inlawrev-18024	25	15	several	several	ADJ
inlawrev-18024	25	16	pieces	piece	NOUN
inlawrev-18024	25	17	of	of	ADP
inlawrev-18024	25	18	legislation	legislation	NOUN
inlawrev-18024	25	19	affecting	affect	VERB
inlawrev-18024	25	20	various	various	ADJ
inlawrev-18024	25	21	areas	area	NOUN
inlawrev-18024	25	22	of	of	ADP
inlawrev-18024	25	23	state	state	NOUN
inlawrev-18024	25	24	and	and	CCONJ
inlawrev-18024	25	25	local	local	ADJ
inlawrev-18024	25	26	taxation	taxation	NOUN
inlawrev-18024	25	27	.	.	PUNCT
inlawrev-18024	26	1	the	the	DET
inlawrev-18024	26	2	most	most	ADV
inlawrev-18024	26	3	significant	significant	ADJ
inlawrev-18024	26	4	changes	change	NOUN
inlawrev-18024	26	5	were	be	AUX
inlawrev-18024	26	6	in	in	ADP
inlawrev-18024	26	7	the	the	DET
inlawrev-18024	26	8	area	area	NOUN
inlawrev-18024	26	9	of	of	ADP
inlawrev-18024	26	10	property	property	NOUN
inlawrev-18024	26	11	taxes	taxis	NOUN
inlawrev-18024	26	12	.	.	PUNCT
inlawrev-18024	27	1	this	this	DET
inlawrev-18024	27	2	section	section	NOUN
inlawrev-18024	27	3	highlights	highlight	VERB
inlawrev-18024	27	4	the	the	DET
inlawrev-18024	27	5	majority	majority	NOUN
inlawrev-18024	27	6	of	of	ADP
inlawrev-18024	27	7	the	the	DET
inlawrev-18024	27	8	ga	ga	PROPN
inlawrev-18024	27	9	’s	’s	PART
inlawrev-18024	27	10	changes	change	NOUN
inlawrev-18024	27	11	from	from	ADP
inlawrev-18024	27	12	2011	2011	NUM
inlawrev-18024	27	13	in	in	ADP
inlawrev-18024	27	14	the	the	DET
inlawrev-18024	27	15	areas	area	NOUN
inlawrev-18024	27	16	of	of	ADP
inlawrev-18024	27	17	local	local	ADJ
inlawrev-18024	27	18	finance	finance	NOUN
inlawrev-18024	27	19	,	,	PUNCT
inlawrev-18024	27	20	tax	tax	NOUN
inlawrev-18024	27	21	procedure	procedure	NOUN
inlawrev-18024	27	22	,	,	PUNCT
inlawrev-18024	27	23	sales	sale	NOUN
inlawrev-18024	27	24	and	and	CCONJ
inlawrev-18024	27	25	other	other	ADJ
inlawrev-18024	27	26	excise	excise	NOUN
inlawrev-18024	27	27	taxes	taxis	NOUN
inlawrev-18024	27	28	,	,	PUNCT
inlawrev-18024	27	29	income	income	NOUN
inlawrev-18024	27	30	tax	tax	NOUN
inlawrev-18024	27	31	,	,	PUNCT
inlawrev-18024	27	32	and	and	CCONJ
inlawrev-18024	27	33	inheritance	inheritance	NOUN
inlawrev-18024	27	34	tax	tax	NOUN
inlawrev-18024	27	35	.	.	PUNCT
inlawrev-18024	28	1	a.	a.	NOUN
inlawrev-18024	28	2	property	property	NOUN
inlawrev-18024	28	3	taxes	taxis	NOUN
inlawrev-18024	28	4	unlike	unlike	ADP
inlawrev-18024	28	5	previous	previous	ADJ
inlawrev-18024	28	6	years	year	NOUN
inlawrev-18024	28	7	,	,	PUNCT
inlawrev-18024	28	8	where	where	SCONJ
inlawrev-18024	28	9	the	the	DET
inlawrev-18024	28	10	amendments	amendment	NOUN
inlawrev-18024	28	11	were	be	AUX
inlawrev-18024	28	12	esoteric	esoteric	ADJ
inlawrev-18024	28	13	and	and	CCONJ
inlawrev-18024	28	14	technical,1	technical,1	NOUN
inlawrev-18024	28	15	in	in	ADP
inlawrev-18024	28	16	2011	2011	NUM
inlawrev-18024	28	17	there	there	PRON
inlawrev-18024	28	18	were	be	VERB
inlawrev-18024	28	19	many	many	ADJ
inlawrev-18024	28	20	legislative	legislative	ADJ
inlawrev-18024	28	21	amendments	amendment	NOUN
inlawrev-18024	28	22	with	with	ADP
inlawrev-18024	28	23	wide	wide	ADV
inlawrev-18024	28	24	-	-	PUNCT
inlawrev-18024	28	25	ranging	range	VERB
inlawrev-18024	28	26	implications	implication	NOUN
inlawrev-18024	28	27	for	for	ADP
inlawrev-18024	28	28	taxpayers	taxpayer	NOUN
inlawrev-18024	28	29	.	.	PUNCT
inlawrev-18024	29	1	indiana	indiana	PROPN
inlawrev-18024	29	2	code	code	PROPN
inlawrev-18024	29	3	section	section	NOUN
inlawrev-18024	29	4	6	6	NUM
inlawrev-18024	29	5	-	-	SYM
inlawrev-18024	29	6	1.1	1.1	NUM
inlawrev-18024	29	7	-	-	PUNCT
inlawrev-18024	29	8	2	2	NUM
inlawrev-18024	29	9	-	-	SYM
inlawrev-18024	29	10	8	8	NUM
inlawrev-18024	29	11	is	be	AUX
inlawrev-18024	29	12	a	a	DET
inlawrev-18024	29	13	new	new	ADJ
inlawrev-18024	29	14	code	code	NOUN
inlawrev-18024	29	15	section	section	NOUN
inlawrev-18024	29	16	applying	apply	VERB
inlawrev-18024	29	17	to	to	ADP
inlawrev-18024	29	18	all	all	DET
inlawrev-18024	29	19	property	property	NOUN
inlawrev-18024	29	20	taxes	taxis	NOUN
inlawrev-18024	29	21	due	due	ADJ
inlawrev-18024	29	22	and	and	CCONJ
inlawrev-18024	29	23	payable	payable	ADJ
inlawrev-18024	29	24	starting	start	VERB
inlawrev-18024	29	25	in	in	ADP
inlawrev-18024	29	26	2002	2002	NUM
inlawrev-18024	29	27	.	.	PUNCT
inlawrev-18024	30	1	it	it	PRON
inlawrev-18024	30	2	requires	require	VERB
inlawrev-18024	30	3	that	that	SCONJ
inlawrev-18024	30	4	for	for	ADP
inlawrev-18024	30	5	any	any	DET
inlawrev-18024	30	6	levy	levy	NOUN
inlawrev-18024	30	7	,	,	PUNCT
inlawrev-18024	30	8	distribution	distribution	NOUN
inlawrev-18024	30	9	,	,	PUNCT
inlawrev-18024	30	10	or	or	CCONJ
inlawrev-18024	30	11	budget	budget	NOUN
inlawrev-18024	30	12	appropriation	appropriation	NOUN
inlawrev-18024	30	13	based	base	VERB
inlawrev-18024	30	14	on	on	ADP
inlawrev-18024	30	15	property	property	NOUN
inlawrev-18024	30	16	taxes	taxis	NOUN
inlawrev-18024	30	17	,	,	PUNCT
inlawrev-18024	30	18	the	the	DET
inlawrev-18024	30	19	assessed	assessed	ADJ
inlawrev-18024	30	20	value	value	NOUN
inlawrev-18024	30	21	must	must	AUX
inlawrev-18024	30	22	be	be	AUX
inlawrev-18024	30	23	increased	increase	VERB
inlawrev-18024	30	24	from	from	ADP
inlawrev-18024	30	25	33.33	33.33	NUM
inlawrev-18024	30	26	%	%	NOUN
inlawrev-18024	30	27	to	to	PART
inlawrev-18024	30	28	100	100	NUM
inlawrev-18024	30	29	%	%	NOUN
inlawrev-18024	30	30	of	of	ADP
inlawrev-18024	30	31	true	true	ADJ
inlawrev-18024	30	32	tax	tax	NOUN
inlawrev-18024	30	33	value	value	NOUN
inlawrev-18024	30	34	(	(	PUNCT
inlawrev-18024	30	35	ttv).2	ttv).2	X
inlawrev-18024	30	36	however	however	ADV
inlawrev-18024	30	37	,	,	PUNCT
inlawrev-18024	30	38	the	the	DET
inlawrev-18024	30	39	ibtr	ibtr	ADJ
inlawrev-18024	30	40	and	and	CCONJ
inlawrev-18024	30	41	dlgf	dlgf	NOUN
inlawrev-18024	30	42	must	must	AUX
inlawrev-18024	30	43	adjust	adjust	VERB
inlawrev-18024	30	44	the	the	DET
inlawrev-18024	30	45	tax	tax	NOUN
inlawrev-18024	30	46	rates	rate	NOUN
inlawrev-18024	30	47	of	of	ADP
inlawrev-18024	30	48	all	all	DET
inlawrev-18024	30	49	jurisdictions	jurisdiction	NOUN
inlawrev-18024	30	50	so	so	SCONJ
inlawrev-18024	30	51	as	as	SCONJ
inlawrev-18024	30	52	to	to	PART
inlawrev-18024	30	53	make	make	VERB
inlawrev-18024	30	54	the	the	DET
inlawrev-18024	30	55	change	change	NOUN
inlawrev-18024	30	56	from	from	ADP
inlawrev-18024	30	57	partial	partial	ADJ
inlawrev-18024	30	58	to	to	ADP
inlawrev-18024	30	59	full	full	ADJ
inlawrev-18024	30	60	ttv	ttv	ADJ
inlawrev-18024	30	61	neutral	neutral	ADJ
inlawrev-18024	30	62	,	,	PUNCT
inlawrev-18024	30	63	both	both	CCONJ
inlawrev-18024	30	64	in	in	ADP
inlawrev-18024	30	65	terms	term	NOUN
inlawrev-18024	30	66	of	of	ADP
inlawrev-18024	30	67	payments	payment	NOUN
inlawrev-18024	30	68	by	by	ADP
inlawrev-18024	30	69	taxpayers3	taxpayers3	NOUN
inlawrev-18024	30	70	and	and	CCONJ
inlawrev-18024	30	71	revenue	revenue	NOUN
inlawrev-18024	30	72	collected	collect	VERB
inlawrev-18024	30	73	by	by	ADP
inlawrev-18024	30	74	government	government	NOUN
inlawrev-18024	30	75	units.4	units.4	PROPN
inlawrev-18024	30	76	similar	similar	ADJ
inlawrev-18024	30	77	changes	change	NOUN
inlawrev-18024	30	78	will	will	AUX
inlawrev-18024	30	79	be	be	AUX
inlawrev-18024	30	80	made	make	VERB
inlawrev-18024	30	81	to	to	PART
inlawrev-18024	30	82	neutralize	neutralize	VERB
inlawrev-18024	30	83	any	any	DET
inlawrev-18024	30	84	assessed	assess	VERB
inlawrev-18024	30	85	value	value	NOUN
inlawrev-18024	30	86	limitations	limitation	NOUN
inlawrev-18024	30	87	on	on	ADP
inlawrev-18024	30	88	the	the	DET
inlawrev-18024	30	89	amount	amount	NOUN
inlawrev-18024	30	90	of	of	ADP
inlawrev-18024	30	91	aggregate	aggregate	ADJ
inlawrev-18024	30	92	bonds	bond	NOUN
inlawrev-18024	30	93	a	a	DET
inlawrev-18024	30	94	taxing	tax	VERB
inlawrev-18024	30	95	jurisdiction	jurisdiction	NOUN
inlawrev-18024	30	96	may	may	AUX
inlawrev-18024	30	97	issue.5	issue.5	NOUN
inlawrev-18024	30	98	indiana	indiana	PROPN
inlawrev-18024	30	99	code	code	PROPN
inlawrev-18024	30	100	section	section	NOUN
inlawrev-18024	30	101	6	6	NUM
inlawrev-18024	30	102	-	-	SYM
inlawrev-18024	30	103	1.1	1.1	NUM
inlawrev-18024	30	104	-	-	PUNCT
inlawrev-18024	30	105	2	2	NUM
inlawrev-18024	30	106	-	-	SYM
inlawrev-18024	30	107	10	10	NUM
inlawrev-18024	30	108	makes	make	VERB
inlawrev-18024	30	109	most	most	ADJ
inlawrev-18024	30	110	actions	action	NOUN
inlawrev-18024	30	111	taken	take	VERB
inlawrev-18024	30	112	by	by	ADP
inlawrev-18024	30	113	a	a	DET
inlawrev-18024	30	114	county	county	NOUN
inlawrev-18024	30	115	or	or	CCONJ
inlawrev-18024	30	116	the	the	DET
inlawrev-18024	30	117	dlgf	dlgf	NOUN
inlawrev-18024	30	118	to	to	PART
inlawrev-18024	30	119	stop	stop	VERB
inlawrev-18024	30	120	collecting	collect	VERB
inlawrev-18024	30	121	taxes	taxis	NOUN
inlawrev-18024	30	122	,	,	PUNCT
inlawrev-18024	30	123	among	among	ADP
inlawrev-18024	30	124	other	other	ADJ
inlawrev-18024	30	125	things	thing	NOUN
inlawrev-18024	30	126	before	before	ADP
inlawrev-18024	30	127	november	november	PROPN
inlawrev-18024	30	128	21	21	NUM
inlawrev-18024	30	129	,	,	PUNCT
inlawrev-18024	30	130	2007	2007	NUM
inlawrev-18024	30	131	,	,	PUNCT
inlawrev-18024	30	132	retroactively	retroactively	ADV
inlawrev-18024	30	133	valid.6	valid.6	VERB
inlawrev-18024	30	134	it	it	PRON
inlawrev-18024	30	135	also	also	ADV
inlawrev-18024	30	136	validates	validate	VERB
inlawrev-18024	30	137	the	the	DET
inlawrev-18024	30	138	same	same	ADJ
inlawrev-18024	30	139	actions	action	NOUN
inlawrev-18024	30	140	after	after	ADP
inlawrev-18024	30	141	november	november	PROPN
inlawrev-18024	30	142	21	21	NUM
inlawrev-18024	30	143	,	,	PUNCT
inlawrev-18024	30	144	2007.7	2007.7	NUM
inlawrev-18024	30	145	to	to	PART
inlawrev-18024	30	146	help	help	VERB
inlawrev-18024	30	147	adjustment	adjustment	NOUN
inlawrev-18024	30	148	with	with	ADP
inlawrev-18024	30	149	the	the	DET
inlawrev-18024	30	150	transition	transition	NOUN
inlawrev-18024	30	151	to	to	ADP
inlawrev-18024	30	152	full	full	ADJ
inlawrev-18024	30	153	ttv	ttv	NOUN
inlawrev-18024	30	154	and	and	CCONJ
inlawrev-18024	30	155	the	the	DET
inlawrev-18024	30	156	property	property	NOUN
inlawrev-18024	30	157	tax	tax	NOUN
inlawrev-18024	30	158	caps	cap	NOUN
inlawrev-18024	30	159	now	now	ADV
inlawrev-18024	30	160	existing	exist	VERB
inlawrev-18024	30	161	in	in	ADP
inlawrev-18024	30	162	the	the	DET
inlawrev-18024	30	163	indiana	indiana	PROPN
inlawrev-18024	30	164	constitution,8	constitution,8	PROPN
inlawrev-18024	30	165	the	the	DET
inlawrev-18024	30	166	time	time	NOUN
inlawrev-18024	30	167	to	to	PART
inlawrev-18024	30	168	file	file	VERB
inlawrev-18024	30	169	an	an	DET
inlawrev-18024	30	170	amended	amend	VERB
inlawrev-18024	30	171	property	property	NOUN
inlawrev-18024	30	172	tax	tax	NOUN
inlawrev-18024	30	173	return	return	NOUN
inlawrev-18024	30	174	was	be	AUX
inlawrev-18024	30	175	extended	extend	VERB
inlawrev-18024	30	176	from	from	ADP
inlawrev-18024	30	177	six	six	NUM
inlawrev-18024	30	178	to	to	PART
inlawrev-18024	30	179	twelve	twelve	NUM
inlawrev-18024	30	180	months	month	NOUN
inlawrev-18024	30	181	beginning	begin	VERB
inlawrev-18024	30	182	on	on	ADP
inlawrev-18024	30	183	may	may	PROPN
inlawrev-18024	30	184	15	15	NUM
inlawrev-18024	30	185	,	,	PUNCT
inlawrev-18024	30	186	2011.9	2011.9	NUM
inlawrev-18024	30	187	noting	note	VERB
inlawrev-18024	30	188	northern	northern	PROPN
inlawrev-18024	30	189	indiana	indiana	PROPN
inlawrev-18024	30	190	’s	’s	PART
inlawrev-18024	30	191	reliance	reliance	NOUN
inlawrev-18024	30	192	on	on	ADP
inlawrev-18024	30	193	the	the	DET
inlawrev-18024	30	194	petrochemical	petrochemical	NOUN
inlawrev-18024	30	195	and	and	CCONJ
inlawrev-18024	30	196	steel	steel	NOUN
inlawrev-18024	30	197	industries	industry	NOUN
inlawrev-18024	30	198	,	,	PUNCT
inlawrev-18024	30	199	the	the	DET
inlawrev-18024	30	200	ga	ga	PROPN
inlawrev-18024	30	201	devised	devise	VERB
inlawrev-18024	30	202	an	an	DET
inlawrev-18024	30	203	alternative	alternative	ADJ
inlawrev-18024	30	204	scheme	scheme	NOUN
inlawrev-18024	30	205	for	for	ADP
inlawrev-18024	30	206	property	property	NOUN
inlawrev-18024	30	207	tax	tax	NOUN
inlawrev-18024	30	208	assessment	assessment	NOUN
inlawrev-18024	30	209	of	of	ADP
inlawrev-18024	30	210	petrochemical	petrochemical	NOUN
inlawrev-18024	30	211	and	and	CCONJ
inlawrev-18024	30	212	steel	steel	NOUN
inlawrev-18024	30	213	properties	property	NOUN
inlawrev-18024	30	214	by	by	ADP
inlawrev-18024	30	215	amending	amend	VERB
inlawrev-18024	30	216	indiana	indiana	PROPN
inlawrev-18024	30	217	code	code	PROPN
inlawrev-18024	30	218	section	section	NOUN
inlawrev-18024	30	219	6	6	NUM
inlawrev-18024	30	220	-	-	SYM
inlawrev-18024	30	221	1.1	1.1	NUM
inlawrev-18024	30	222	-	-	SYM
inlawrev-18024	30	223	323.10	323.10	NUM
inlawrev-18024	30	224	the	the	DET
inlawrev-18024	30	225	2003	2003	NUM
inlawrev-18024	30	226	laws	law	NOUN
inlawrev-18024	30	227	allowing	allow	VERB
inlawrev-18024	30	228	abnormal	abnormal	ADJ
inlawrev-18024	30	229	reporting	reporting	NOUN
inlawrev-18024	30	230	for	for	ADP
inlawrev-18024	30	231	severely	severely	ADV
inlawrev-18024	30	232	obsolete	obsolete	ADJ
inlawrev-18024	30	233	property	property	NOUN
inlawrev-18024	30	234	had	have	VERB
inlawrev-18024	30	235	the	the	DET
inlawrev-18024	30	236	effect	effect	NOUN
inlawrev-18024	30	237	of	of	ADP
inlawrev-18024	30	238	drastically	drastically	ADV
inlawrev-18024	30	239	reducing	reduce	VERB
inlawrev-18024	30	240	northern	northern	ADJ
inlawrev-18024	30	241	indiana	indiana	PROPN
inlawrev-18024	30	242	’s	’s	PART
inlawrev-18024	30	243	tax	tax	NOUN
inlawrev-18024	30	244	base	base	NOUN
inlawrev-18024	30	245	,	,	PUNCT
inlawrev-18024	30	246	and	and	CCONJ
inlawrev-18024	30	247	absent	absent	ADJ
inlawrev-18024	30	248	statutory	statutory	ADJ
inlawrev-18024	30	249	modification	modification	NOUN
inlawrev-18024	30	250	,	,	PUNCT
inlawrev-18024	30	251	would	would	AUX
inlawrev-18024	30	252	have	have	AUX
inlawrev-18024	30	253	continued	continue	VERB
inlawrev-18024	30	254	to	to	PART
inlawrev-18024	30	255	do	do	VERB
inlawrev-18024	30	256	so	so	ADV
inlawrev-18024	30	257	for	for	SCONJ
inlawrev-18024	30	258	the	the	DET
inlawrev-18024	30	259	foreseeable	foreseeable	ADJ
inlawrev-18024	30	260	future.11	future.11	NOUN
inlawrev-18024	30	261	to	to	PART
inlawrev-18024	30	262	compensate	compensate	VERB
inlawrev-18024	30	263	for	for	ADP
inlawrev-18024	30	264	this	this	PRON
inlawrev-18024	30	265	,	,	PUNCT
inlawrev-18024	30	266	the	the	DET
inlawrev-18024	30	267	ga	ga	PROPN
inlawrev-18024	30	268	developed	develop	VERB
inlawrev-18024	30	269	an	an	DET
inlawrev-18024	30	270	alternative	alternative	ADJ
inlawrev-18024	30	271	valuation	valuation	NOUN
inlawrev-18024	30	272	scheme	scheme	NOUN
inlawrev-18024	30	273	for	for	ADP
inlawrev-18024	30	274	1	1	NUM
inlawrev-18024	30	275	.	.	PUNCT
inlawrev-18024	31	1	see	see	VERB
inlawrev-18024	31	2	generally	generally	ADV
inlawrev-18024	31	3	lawrence	lawrence	PROPN
inlawrev-18024	31	4	a.	a.	PROPN
inlawrev-18024	31	5	jegen	jegen	PROPN
inlawrev-18024	31	6	iii	iii	X
inlawrev-18024	31	7	et	et	NOUN
inlawrev-18024	31	8	al	al	PROPN
inlawrev-18024	31	9	.	.	PROPN
inlawrev-18024	31	10	,	,	PUNCT
inlawrev-18024	31	11	recent	recent	ADJ
inlawrev-18024	31	12	developments	development	NOUN
inlawrev-18024	31	13	in	in	ADP
inlawrev-18024	31	14	indiana	indiana	PROPN
inlawrev-18024	31	15	taxation	taxation	PROPN
inlawrev-18024	31	16	,	,	PUNCT
inlawrev-18024	31	17	42	42	NUM
inlawrev-18024	31	18	ind	ind	NOUN
inlawrev-18024	31	19	.	.	PUNCT
inlawrev-18024	32	1	l.	l.	PROPN
inlawrev-18024	32	2	rev	rev	PROPN
inlawrev-18024	32	3	.	.	PROPN
inlawrev-18024	32	4	1215	1215	NUM
inlawrev-18024	32	5	,	,	PUNCT
inlawrev-18024	32	6	1216	1216	NUM
inlawrev-18024	32	7	-	-	SYM
inlawrev-18024	32	8	19	19	NUM
inlawrev-18024	32	9	(	(	PUNCT
inlawrev-18024	32	10	2010	2010	NUM
inlawrev-18024	32	11	)	)	PUNCT
inlawrev-18024	32	12	.	.	PUNCT
inlawrev-18024	33	1	2	2	X
inlawrev-18024	33	2	.	.	X
inlawrev-18024	33	3	ind	ind	PROPN
inlawrev-18024	33	4	.	.	PUNCT
inlawrev-18024	34	1	code	code	PROPN
inlawrev-18024	34	2	§	§	PROPN
inlawrev-18024	34	3	6	6	NUM
inlawrev-18024	34	4	-	-	SYM
inlawrev-18024	34	5	1.1	1.1	NUM
inlawrev-18024	34	6	-	-	PUNCT
inlawrev-18024	34	7	2	2	NUM
inlawrev-18024	34	8	-	-	PUNCT
inlawrev-18024	34	9	8(b)(2	8(b)(2	NUM
inlawrev-18024	34	10	)	)	PUNCT
inlawrev-18024	34	11	(	(	PUNCT
inlawrev-18024	34	12	2011	2011	NUM
inlawrev-18024	34	13	)	)	PUNCT
inlawrev-18024	34	14	.	.	PUNCT
inlawrev-18024	35	1	3	3	X
inlawrev-18024	35	2	.	.	X
inlawrev-18024	36	1	i	i	PRON
inlawrev-18024	36	2	d.	d.	PROPN
inlawrev-18024	36	3	§	§	PROPN
inlawrev-18024	36	4	6	6	NUM
inlawrev-18024	36	5	-	-	SYM
inlawrev-18024	36	6	1.1	1.1	NUM
inlawrev-18024	36	7	-	-	PUNCT
inlawrev-18024	36	8	2	2	NUM
inlawrev-18024	36	9	-	-	PUNCT
inlawrev-18024	36	10	8(d	8(d	NUM
inlawrev-18024	36	11	)	)	PUNCT
inlawrev-18024	36	12	.	.	PUNCT
inlawrev-18024	37	1	4	4	X
inlawrev-18024	37	2	.	.	X
inlawrev-18024	38	1	i	i	PRON
inlawrev-18024	38	2	d.	d.	PROPN
inlawrev-18024	38	3	§	§	PROPN
inlawrev-18024	38	4	6	6	NUM
inlawrev-18024	38	5	-	-	SYM
inlawrev-18024	38	6	1.1	1.1	NUM
inlawrev-18024	38	7	-	-	PUNCT
inlawrev-18024	38	8	2	2	NUM
inlawrev-18024	38	9	-	-	PUNCT
inlawrev-18024	38	10	8(g	8(g	NUM
inlawrev-18024	38	11	)	)	PUNCT
inlawrev-18024	38	12	.	.	PUNCT
inlawrev-18024	39	1	5	5	X
inlawrev-18024	39	2	.	.	X
inlawrev-18024	40	1	i	i	PRON
inlawrev-18024	40	2	d.	d.	PROPN
inlawrev-18024	40	3	§	§	PROPN
inlawrev-18024	40	4	6	6	NUM
inlawrev-18024	40	5	-	-	SYM
inlawrev-18024	40	6	1.1	1.1	NUM
inlawrev-18024	40	7	-	-	PUNCT
inlawrev-18024	40	8	2	2	NUM
inlawrev-18024	40	9	-	-	PUNCT
inlawrev-18024	40	10	8(h	8(h	NUM
inlawrev-18024	40	11	)	)	PUNCT
inlawrev-18024	40	12	.	.	PUNCT
inlawrev-18024	41	1	6	6	X
inlawrev-18024	41	2	.	.	X
inlawrev-18024	42	1	i	i	PRON
inlawrev-18024	42	2	d.	d.	PROPN
inlawrev-18024	42	3	§	§	PROPN
inlawrev-18024	42	4	6	6	NUM
inlawrev-18024	42	5	-	-	SYM
inlawrev-18024	42	6	1.1	1.1	NUM
inlawrev-18024	42	7	-	-	PUNCT
inlawrev-18024	42	8	2	2	NUM
inlawrev-18024	42	9	-	-	NUM
inlawrev-18024	42	10	10(a	10(a	NUM
inlawrev-18024	42	11	)	)	PUNCT
inlawrev-18024	42	12	.	.	PUNCT
inlawrev-18024	43	1	7	7	X
inlawrev-18024	43	2	.	.	X
inlawrev-18024	43	3	i	i	PRON
inlawrev-18024	43	4	d.	d.	PROPN
inlawrev-18024	43	5	§	§	PROPN
inlawrev-18024	43	6	6	6	NUM
inlawrev-18024	43	7	-	-	SYM
inlawrev-18024	43	8	1.1	1.1	NUM
inlawrev-18024	43	9	-	-	PUNCT
inlawrev-18024	43	10	2	2	NUM
inlawrev-18024	43	11	-	-	PUNCT
inlawrev-18024	43	12	10(d	10(d	NUM
inlawrev-18024	43	13	)	)	PUNCT
inlawrev-18024	43	14	.	.	PUNCT
inlawrev-18024	44	1	8	8	X
inlawrev-18024	44	2	.	.	X
inlawrev-18024	44	3	ind	ind	NOUN
inlawrev-18024	44	4	.	.	PUNCT
inlawrev-18024	45	1	const	const	PROPN
inlawrev-18024	45	2	.	.	PUNCT
inlawrev-18024	46	1	art	art	NOUN
inlawrev-18024	46	2	.	.	PUNCT
inlawrev-18024	47	1	10	10	NUM
inlawrev-18024	47	2	,	,	PUNCT
inlawrev-18024	47	3	§	§	PROPN
inlawrev-18024	47	4	1	1	NUM
inlawrev-18024	47	5	.	.	NOUN
inlawrev-18024	47	6	9	9	NUM
inlawrev-18024	47	7	.	.	X
inlawrev-18024	47	8	ind	ind	PROPN
inlawrev-18024	47	9	.	.	PUNCT
inlawrev-18024	48	1	code	code	PROPN
inlawrev-18024	48	2	§	§	PROPN
inlawrev-18024	48	3	6	6	NUM
inlawrev-18024	48	4	-	-	SYM
inlawrev-18024	48	5	1.1	1.1	NUM
inlawrev-18024	48	6	-	-	PUNCT
inlawrev-18024	48	7	3	3	NUM
inlawrev-18024	48	8	-	-	PUNCT
inlawrev-18024	48	9	7.5(a	7.5(a	NUM
inlawrev-18024	48	10	)	)	PUNCT
inlawrev-18024	48	11	.	.	PUNCT
inlawrev-18024	49	1	10	10	NUM
inlawrev-18024	49	2	.	.	PUNCT
inlawrev-18024	50	1	i	i	PRON
inlawrev-18024	50	2	d.	d.	PROPN
inlawrev-18024	50	3	§	§	PROPN
inlawrev-18024	50	4	6	6	NUM
inlawrev-18024	50	5	-	-	SYM
inlawrev-18024	50	6	1.1	1.1	NUM
inlawrev-18024	50	7	-	-	PUNCT
inlawrev-18024	50	8	3	3	NUM
inlawrev-18024	50	9	-	-	NUM
inlawrev-18024	50	10	23(a	23(a	NUM
inlawrev-18024	50	11	)	)	PUNCT
inlawrev-18024	50	12	.	.	PUNCT
inlawrev-18024	51	1	11	11	NUM
inlawrev-18024	51	2	.	.	PUNCT
inlawrev-18024	52	1	i	i	PRON
inlawrev-18024	52	2	d.	d.	PROPN
inlawrev-18024	52	3	§	§	PROPN
inlawrev-18024	52	4	6	6	NUM
inlawrev-18024	52	5	-	-	SYM
inlawrev-18024	52	6	1.1	1.1	NUM
inlawrev-18024	52	7	-	-	PUNCT
inlawrev-18024	52	8	3	3	NUM
inlawrev-18024	52	9	-	-	PUNCT
inlawrev-18024	52	10	23(a)(6	23(a)(6	NUM
inlawrev-18024	52	11	)	)	PUNCT
inlawrev-18024	52	12	.	.	PUNCT
inlawrev-18024	53	1	2012	2012	NUM
inlawrev-18024	53	2	]	]	PUNCT
inlawrev-18024	53	3	taxation	taxation	NOUN
inlawrev-18024	53	4	1343	1343	NUM
inlawrev-18024	53	5	any	any	DET
inlawrev-18024	53	6	steel	steel	NOUN
inlawrev-18024	53	7	mill	mill	NOUN
inlawrev-18024	53	8	owned	own	VERB
inlawrev-18024	53	9	at	at	ADP
inlawrev-18024	53	10	least	least	ADV
inlawrev-18024	53	11	50	50	NUM
inlawrev-18024	53	12	%	%	NOUN
inlawrev-18024	53	13	by	by	ADP
inlawrev-18024	53	14	an	an	DET
inlawrev-18024	53	15	integrated	integrate	VERB
inlawrev-18024	53	16	steel	steel	NOUN
inlawrev-18024	53	17	mill.12	mill.12	NOUN
inlawrev-18024	53	18	this	this	DET
inlawrev-18024	53	19	method	method	NOUN
inlawrev-18024	53	20	recognizes	recognize	VERB
inlawrev-18024	53	21	that	that	DET
inlawrev-18024	53	22	obsolescence	obsolescence	NOUN
inlawrev-18024	53	23	of	of	ADP
inlawrev-18024	53	24	steel	steel	NOUN
inlawrev-18024	53	25	and	and	CCONJ
inlawrev-18024	53	26	petrochemical	petrochemical	NOUN
inlawrev-18024	53	27	plants	plant	NOUN
inlawrev-18024	53	28	is	be	AUX
inlawrev-18024	53	29	caused	cause	VERB
inlawrev-18024	53	30	by	by	ADP
inlawrev-18024	53	31	different	different	ADJ
inlawrev-18024	53	32	forces	force	NOUN
inlawrev-18024	53	33	than	than	ADP
inlawrev-18024	53	34	those	those	PRON
inlawrev-18024	53	35	causing	cause	VERB
inlawrev-18024	53	36	normal	normal	ADJ
inlawrev-18024	53	37	obsolescence.13	obsolescence.13	NOUN
inlawrev-18024	53	38	the	the	DET
inlawrev-18024	53	39	goal	goal	NOUN
inlawrev-18024	53	40	of	of	ADP
inlawrev-18024	53	41	the	the	DET
inlawrev-18024	53	42	statute	statute	NOUN
inlawrev-18024	53	43	is	be	AUX
inlawrev-18024	53	44	to	to	PART
inlawrev-18024	53	45	eliminate	eliminate	VERB
inlawrev-18024	53	46	abnormal	abnormal	ADJ
inlawrev-18024	53	47	obsolescence	obsolescence	NOUN
inlawrev-18024	53	48	deduction	deduction	NOUN
inlawrev-18024	53	49	claims	claim	NOUN
inlawrev-18024	53	50	,	,	PUNCT
inlawrev-18024	53	51	which	which	PRON
inlawrev-18024	53	52	can	can	AUX
inlawrev-18024	53	53	deprive	deprive	VERB
inlawrev-18024	53	54	counties	county	NOUN
inlawrev-18024	53	55	of	of	ADP
inlawrev-18024	53	56	needed	need	VERB
inlawrev-18024	53	57	revenue	revenue	NOUN
inlawrev-18024	53	58	and	and	CCONJ
inlawrev-18024	53	59	increase	increase	VERB
inlawrev-18024	53	60	uncertainty.14	uncertainty.14	NOUN
inlawrev-18024	53	61	this	this	DET
inlawrev-18024	53	62	plan	plan	NOUN
inlawrev-18024	53	63	gives	give	VERB
inlawrev-18024	53	64	the	the	DET
inlawrev-18024	53	65	taxpayer	taxpayer	NOUN
inlawrev-18024	53	66	the	the	DET
inlawrev-18024	53	67	option	option	NOUN
inlawrev-18024	53	68	of	of	ADP
inlawrev-18024	53	69	taking	take	VERB
inlawrev-18024	53	70	a	a	DET
inlawrev-18024	53	71	set	set	VERB
inlawrev-18024	53	72	depreciation	depreciation	NOUN
inlawrev-18024	53	73	schedule	schedule	NOUN
inlawrev-18024	53	74	for	for	ADP
inlawrev-18024	53	75	their	their	PRON
inlawrev-18024	53	76	equipment	equipment	NOUN
inlawrev-18024	53	77	,	,	PUNCT
inlawrev-18024	53	78	accounting	account	VERB
inlawrev-18024	53	79	for	for	ADP
inlawrev-18024	53	80	all	all	DET
inlawrev-18024	53	81	types	type	NOUN
inlawrev-18024	53	82	of	of	ADP
inlawrev-18024	53	83	depreciation	depreciation	NOUN
inlawrev-18024	53	84	and	and	CCONJ
inlawrev-18024	53	85	obsolescence	obsolescence	NOUN
inlawrev-18024	53	86	,	,	PUNCT
inlawrev-18024	53	87	including	include	VERB
inlawrev-18024	53	88	abnormal	abnormal	ADJ
inlawrev-18024	53	89	obsolescence.15	obsolescence.15	NOUN
inlawrev-18024	53	90	if	if	SCONJ
inlawrev-18024	53	91	the	the	DET
inlawrev-18024	53	92	taxpayer	taxpayer	NOUN
inlawrev-18024	53	93	elected	elect	VERB
inlawrev-18024	53	94	this	this	DET
inlawrev-18024	53	95	scheme	scheme	NOUN
inlawrev-18024	53	96	,	,	PUNCT
inlawrev-18024	53	97	it	it	PRON
inlawrev-18024	53	98	would	would	AUX
inlawrev-18024	53	99	be	be	AUX
inlawrev-18024	53	100	precluded	preclude	VERB
inlawrev-18024	53	101	from	from	ADP
inlawrev-18024	53	102	adopting	adopt	VERB
inlawrev-18024	53	103	any	any	DET
inlawrev-18024	53	104	other	other	ADJ
inlawrev-18024	53	105	schedule.16	schedule.16	PROPN
inlawrev-18024	53	106	there	there	PRON
inlawrev-18024	53	107	were	be	VERB
inlawrev-18024	53	108	also	also	ADV
inlawrev-18024	53	109	changes	change	NOUN
inlawrev-18024	53	110	in	in	ADP
inlawrev-18024	53	111	the	the	DET
inlawrev-18024	53	112	statutes	statute	NOUN
inlawrev-18024	53	113	regarding	regard	VERB
inlawrev-18024	53	114	the	the	DET
inlawrev-18024	53	115	distribution	distribution	NOUN
inlawrev-18024	53	116	of	of	ADP
inlawrev-18024	53	117	funds	fund	NOUN
inlawrev-18024	53	118	.	.	PUNCT
inlawrev-18024	54	1	indiana	indiana	PROPN
inlawrev-18024	54	2	code	code	PROPN
inlawrev-18024	54	3	section	section	NOUN
inlawrev-18024	54	4	6	6	NUM
inlawrev-18024	54	5	-	-	SYM
inlawrev-18024	54	6	1.1	1.1	NUM
inlawrev-18024	54	7	-	-	PUNCT
inlawrev-18024	54	8	8	8	NUM
inlawrev-18024	54	9	-	-	SYM
inlawrev-18024	54	10	35.2	35.2	NUM
inlawrev-18024	54	11	removed	remove	VERB
inlawrev-18024	54	12	the	the	DET
inlawrev-18024	54	13	restrictions	restriction	NOUN
inlawrev-18024	54	14	on	on	ADP
inlawrev-18024	54	15	commuter	commuter	NOUN
inlawrev-18024	54	16	transportation	transportation	NOUN
inlawrev-18024	54	17	district	district	NOUN
inlawrev-18024	54	18	’s	’s	PART
inlawrev-18024	54	19	allocation	allocation	NOUN
inlawrev-18024	54	20	of	of	ADP
inlawrev-18024	54	21	funds	fund	NOUN
inlawrev-18024	54	22	received	receive	VERB
inlawrev-18024	54	23	between	between	ADP
inlawrev-18024	54	24	july	july	PROPN
inlawrev-18024	54	25	1	1	NUM
inlawrev-18024	54	26	,	,	PUNCT
inlawrev-18024	54	27	1999	1999	NUM
inlawrev-18024	54	28	and	and	CCONJ
inlawrev-18024	54	29	december	december	PROPN
inlawrev-18024	54	30	31	31	NUM
inlawrev-18024	54	31	,	,	PUNCT
inlawrev-18024	54	32	2000.17	2000.17	NUM
inlawrev-18024	54	33	also	also	ADV
inlawrev-18024	54	34	,	,	PUNCT
inlawrev-18024	54	35	houses	house	NOUN
inlawrev-18024	54	36	for	for	ADP
inlawrev-18024	54	37	fraternities	fraternity	NOUN
inlawrev-18024	54	38	and	and	CCONJ
inlawrev-18024	54	39	sororities	sorority	NOUN
inlawrev-18024	54	40	that	that	PRON
inlawrev-18024	54	41	are	be	AUX
inlawrev-18024	54	42	tax	tax	NOUN
inlawrev-18024	54	43	exempt	exempt	ADJ
inlawrev-18024	54	44	under	under	ADP
inlawrev-18024	54	45	internal	internal	ADJ
inlawrev-18024	54	46	revenue	revenue	NOUN
inlawrev-18024	54	47	code	code	NOUN
inlawrev-18024	54	48	§	§	PROPN
inlawrev-18024	54	49	§	§	PROPN
inlawrev-18024	54	50	501(c)(2	501(c)(2	PROPN
inlawrev-18024	54	51	)	)	PUNCT
inlawrev-18024	54	52	,	,	PUNCT
inlawrev-18024	54	53	(	(	PUNCT
inlawrev-18024	54	54	c)(3	c)(3	NOUN
inlawrev-18024	54	55	)	)	PUNCT
inlawrev-18024	54	56	,	,	PUNCT
inlawrev-18024	54	57	or	or	CCONJ
inlawrev-18024	54	58	(	(	PUNCT
inlawrev-18024	54	59	c)(7	c)(7	X
inlawrev-18024	54	60	)	)	PUNCT
inlawrev-18024	54	61	may	may	AUX
inlawrev-18024	54	62	now	now	ADV
inlawrev-18024	54	63	have	have	VERB
inlawrev-18024	54	64	their	their	PRON
inlawrev-18024	54	65	property	property	NOUN
inlawrev-18024	54	66	exempt	exempt	VERB
inlawrev-18024	54	67	greater	great	ADJ
inlawrev-18024	54	68	than	than	ADP
inlawrev-18024	54	69	one	one	NUM
inlawrev-18024	54	70	acre	acre	NOUN
inlawrev-18024	54	71	in	in	ADP
inlawrev-18024	54	72	size.18	size.18	NOUN
inlawrev-18024	54	73	it	it	PRON
inlawrev-18024	54	74	also	also	ADV
inlawrev-18024	54	75	makes	make	VERB
inlawrev-18024	54	76	it	it	PRON
inlawrev-18024	54	77	more	more	ADV
inlawrev-18024	54	78	flexible	flexible	ADJ
inlawrev-18024	54	79	because	because	SCONJ
inlawrev-18024	54	80	the	the	DET
inlawrev-18024	54	81	definition	definition	NOUN
inlawrev-18024	54	82	of	of	ADP
inlawrev-18024	54	83	being	be	AUX
inlawrev-18024	54	84	used	use	VERB
inlawrev-18024	54	85	for	for	ADP
inlawrev-18024	54	86	fraternity	fraternity	NOUN
inlawrev-18024	54	87	or	or	CCONJ
inlawrev-18024	54	88	sorority	sorority	NOUN
inlawrev-18024	54	89	purposes	purpose	NOUN
inlawrev-18024	54	90	may	may	AUX
inlawrev-18024	54	91	now	now	ADV
inlawrev-18024	54	92	include	include	VERB
inlawrev-18024	54	93	land	land	NOUN
inlawrev-18024	54	94	that	that	PRON
inlawrev-18024	54	95	is	be	AUX
inlawrev-18024	54	96	used	use	VERB
inlawrev-18024	54	97	for	for	ADP
inlawrev-18024	54	98	headquarters	headquarters	NOUN
inlawrev-18024	54	99	or	or	CCONJ
inlawrev-18024	54	100	to	to	PART
inlawrev-18024	54	101	support	support	VERB
inlawrev-18024	54	102	the	the	DET
inlawrev-18024	54	103	administrative	administrative	ADJ
inlawrev-18024	54	104	or	or	CCONJ
inlawrev-18024	54	105	executive	executive	ADJ
inlawrev-18024	54	106	functions	function	NOUN
inlawrev-18024	54	107	of	of	ADP
inlawrev-18024	54	108	the	the	DET
inlawrev-18024	54	109	greek	greek	NOUN
inlawrev-18024	54	110	organization.19	organization.19	NOUN
inlawrev-18024	54	111	moreover	moreover	ADV
inlawrev-18024	54	112	,	,	PUNCT
inlawrev-18024	54	113	it	it	PRON
inlawrev-18024	54	114	allows	allow	VERB
inlawrev-18024	54	115	for	for	SCONJ
inlawrev-18024	54	116	multiple	multiple	ADJ
inlawrev-18024	54	117	exempt	exempt	ADJ
inlawrev-18024	54	118	fraternities	fraternity	NOUN
inlawrev-18024	54	119	and	and	CCONJ
inlawrev-18024	54	120	sororities	sorority	NOUN
inlawrev-18024	54	121	to	to	PART
inlawrev-18024	54	122	share	share	VERB
inlawrev-18024	54	123	the	the	DET
inlawrev-18024	54	124	same	same	ADJ
inlawrev-18024	54	125	property	property	NOUN
inlawrev-18024	54	126	,	,	PUNCT
inlawrev-18024	54	127	and	and	CCONJ
inlawrev-18024	54	128	the	the	DET
inlawrev-18024	54	129	property	property	NOUN
inlawrev-18024	54	130	will	will	AUX
inlawrev-18024	54	131	still	still	ADV
inlawrev-18024	54	132	be	be	AUX
inlawrev-18024	54	133	tax	tax	NOUN
inlawrev-18024	54	134	exempt.20	exempt.20	NOUN
inlawrev-18024	54	135	any	any	DET
inlawrev-18024	54	136	tangible	tangible	ADJ
inlawrev-18024	54	137	property	property	NOUN
inlawrev-18024	54	138	owned	own	VERB
inlawrev-18024	54	139	by	by	ADP
inlawrev-18024	54	140	an	an	DET
inlawrev-18024	54	141	exempt	exempt	ADJ
inlawrev-18024	54	142	fraternity	fraternity	NOUN
inlawrev-18024	54	143	or	or	CCONJ
inlawrev-18024	54	144	sorority	sorority	NOUN
inlawrev-18024	54	145	does	do	AUX
inlawrev-18024	54	146	not	not	PART
inlawrev-18024	54	147	require	require	VERB
inlawrev-18024	54	148	an	an	DET
inlawrev-18024	54	149	exemption	exemption	NOUN
inlawrev-18024	54	150	application	application	NOUN
inlawrev-18024	54	151	to	to	PART
inlawrev-18024	54	152	be	be	AUX
inlawrev-18024	54	153	exempt	exempt	ADJ
inlawrev-18024	54	154	for	for	ADP
inlawrev-18024	54	155	property	property	NOUN
inlawrev-18024	54	156	tax	tax	NOUN
inlawrev-18024	54	157	purposes.21	purposes.21	NOUN
inlawrev-18024	54	158	the	the	DET
inlawrev-18024	54	159	ga	ga	PROPN
inlawrev-18024	54	160	provided	provide	VERB
inlawrev-18024	54	161	added	add	VERB
inlawrev-18024	54	162	flexibility	flexibility	NOUN
inlawrev-18024	54	163	for	for	ADP
inlawrev-18024	54	164	taking	take	VERB
inlawrev-18024	54	165	the	the	DET
inlawrev-18024	54	166	homestead	homestead	NOUN
inlawrev-18024	54	167	deduction	deduction	NOUN
inlawrev-18024	54	168	.	.	PUNCT
inlawrev-18024	55	1	it	it	PRON
inlawrev-18024	55	2	amended	amend	VERB
inlawrev-18024	55	3	indiana	indiana	PROPN
inlawrev-18024	55	4	code	code	PROPN
inlawrev-18024	55	5	section	section	NOUN
inlawrev-18024	55	6	6	6	NUM
inlawrev-18024	55	7	-	-	SYM
inlawrev-18024	55	8	1.1	1.1	NUM
inlawrev-18024	55	9	-	-	PUNCT
inlawrev-18024	55	10	12	12	NUM
inlawrev-18024	55	11	-	-	SYM
inlawrev-18024	55	12	37	37	NUM
inlawrev-18024	55	13	so	so	SCONJ
inlawrev-18024	55	14	that	that	SCONJ
inlawrev-18024	55	15	a	a	DET
inlawrev-18024	55	16	married	married	ADJ
inlawrev-18024	55	17	couple	couple	NOUN
inlawrev-18024	55	18	,	,	PUNCT
inlawrev-18024	55	19	in	in	ADP
inlawrev-18024	55	20	which	which	PRON
inlawrev-18024	55	21	each	each	DET
inlawrev-18024	55	22	spouse	spouse	NOUN
inlawrev-18024	55	23	has	have	VERB
inlawrev-18024	55	24	a	a	DET
inlawrev-18024	55	25	separate	separate	ADJ
inlawrev-18024	55	26	primary	primary	ADJ
inlawrev-18024	55	27	residence	residence	NOUN
inlawrev-18024	55	28	,	,	PUNCT
inlawrev-18024	55	29	may	may	AUX
inlawrev-18024	55	30	now	now	ADV
inlawrev-18024	55	31	take	take	VERB
inlawrev-18024	55	32	two	two	NUM
inlawrev-18024	55	33	homestead	homestead	NOUN
inlawrev-18024	55	34	deductions	deduction	NOUN
inlawrev-18024	55	35	so	so	ADV
inlawrev-18024	55	36	long	long	ADV
inlawrev-18024	55	37	as	as	SCONJ
inlawrev-18024	55	38	the	the	DET
inlawrev-18024	55	39	non	non	ADJ
inlawrev-18024	55	40	-	-	ADJ
inlawrev-18024	55	41	resident	resident	ADJ
inlawrev-18024	55	42	spouse	spouse	NOUN
inlawrev-18024	55	43	does	do	AUX
inlawrev-18024	55	44	not	not	PART
inlawrev-18024	55	45	have	have	VERB
inlawrev-18024	55	46	an	an	DET
inlawrev-18024	55	47	ownership	ownership	NOUN
inlawrev-18024	55	48	interest	interest	NOUN
inlawrev-18024	55	49	in	in	ADP
inlawrev-18024	55	50	the	the	DET
inlawrev-18024	55	51	resident	resident	NOUN
inlawrev-18024	55	52	spouse	spouse	NOUN
inlawrev-18024	55	53	’s	’s	PART
inlawrev-18024	55	54	homestead.22	homestead.22	NOUN
inlawrev-18024	55	55	it	it	PRON
inlawrev-18024	55	56	also	also	ADV
inlawrev-18024	55	57	added	add	VERB
inlawrev-18024	55	58	indiana	indiana	PROPN
inlawrev-18024	55	59	code	code	PROPN
inlawrev-18024	55	60	section	section	NOUN
inlawrev-18024	55	61	6	6	NUM
inlawrev-18024	55	62	-	-	SYM
inlawrev-18024	55	63	1.112	1.112	NUM
inlawrev-18024	55	64	-	-	SYM
inlawrev-18024	55	65	46	46	NUM
inlawrev-18024	55	66	for	for	ADP
inlawrev-18024	55	67	enhanced	enhanced	ADJ
inlawrev-18024	55	68	deduction	deduction	NOUN
inlawrev-18024	55	69	schedules	schedule	NOUN
inlawrev-18024	55	70	for	for	ADP
inlawrev-18024	55	71	the	the	DET
inlawrev-18024	55	72	rehabilitation	rehabilitation	NOUN
inlawrev-18024	55	73	or	or	CCONJ
inlawrev-18024	55	74	redevelopment	redevelopment	NOUN
inlawrev-18024	55	75	of	of	ADP
inlawrev-18024	55	76	real	real	ADJ
inlawrev-18024	55	77	property	property	NOUN
inlawrev-18024	55	78	in	in	ADP
inlawrev-18024	55	79	economic	economic	ADJ
inlawrev-18024	55	80	development	development	NOUN
inlawrev-18024	55	81	areas.23	areas.23	PROPN
inlawrev-18024	55	82	if	if	SCONJ
inlawrev-18024	55	83	the	the	DET
inlawrev-18024	55	84	property	property	NOUN
inlawrev-18024	55	85	is	be	AUX
inlawrev-18024	55	86	at	at	ADP
inlawrev-18024	55	87	least	least	ADJ
inlawrev-18024	55	88	50,000	50,000	NUM
inlawrev-18024	55	89	square	square	ADJ
inlawrev-18024	55	90	feet	foot	NOUN
inlawrev-18024	55	91	,	,	PUNCT
inlawrev-18024	55	92	is	be	AUX
inlawrev-18024	55	93	in	in	ADP
inlawrev-18024	55	94	an	an	DET
inlawrev-18024	55	95	area	area	NOUN
inlawrev-18024	55	96	where	where	SCONJ
inlawrev-18024	55	97	the	the	DET
inlawrev-18024	55	98	county	county	NOUN
inlawrev-18024	55	99	unemployment	unemployment	NOUN
inlawrev-18024	55	100	rate	rate	NOUN
inlawrev-18024	55	101	exceeds	exceed	VERB
inlawrev-18024	55	102	the	the	DET
inlawrev-18024	55	103	state	state	NOUN
inlawrev-18024	55	104	unemployment	unemployment	NOUN
inlawrev-18024	55	105	rate	rate	NOUN
inlawrev-18024	55	106	by	by	ADP
inlawrev-18024	55	107	at	at	ADV
inlawrev-18024	55	108	least	least	ADV
inlawrev-18024	55	109	2	2	NUM
inlawrev-18024	55	110	%	%	NOUN
inlawrev-18024	55	111	,	,	PUNCT
inlawrev-18024	55	112	and	and	CCONJ
inlawrev-18024	55	113	the	the	DET
inlawrev-18024	55	114	total	total	ADJ
inlawrev-18024	55	115	investment	investment	NOUN
inlawrev-18024	55	116	by	by	ADP
inlawrev-18024	55	117	the	the	DET
inlawrev-18024	55	118	taxpayer	taxpayer	NOUN
inlawrev-18024	55	119	exceeds	exceed	VERB
inlawrev-18024	55	120	$	$	SYM
inlawrev-18024	55	121	10	10	NUM
inlawrev-18024	55	122	million	million	NUM
inlawrev-18024	55	123	,	,	PUNCT
inlawrev-18024	55	124	the	the	DET
inlawrev-18024	55	125	taxpayer	taxpayer	NOUN
inlawrev-18024	55	126	can	can	AUX
inlawrev-18024	55	127	take	take	VERB
inlawrev-18024	55	128	a	a	DET
inlawrev-18024	55	129	100	100	NUM
inlawrev-18024	55	130	%	%	NOUN
inlawrev-18024	55	131	property	property	NOUN
inlawrev-18024	55	132	tax	tax	NOUN
inlawrev-18024	55	133	deduction	deduction	NOUN
inlawrev-18024	55	134	for	for	ADP
inlawrev-18024	55	135	three	three	NUM
inlawrev-18024	55	136	(	(	PUNCT
inlawrev-18024	55	137	3	3	NUM
inlawrev-18024	55	138	)	)	PUNCT
inlawrev-18024	55	139	years	year	NOUN
inlawrev-18024	55	140	on	on	ADP
inlawrev-18024	55	141	the	the	DET
inlawrev-18024	55	142	gross	gross	ADJ
inlawrev-18024	55	143	assessed	assess	VERB
inlawrev-18024	55	144	value	value	NOUN
inlawrev-18024	55	145	of	of	ADP
inlawrev-18024	55	146	any	any	DET
inlawrev-18024	55	147	tangible	tangible	ADJ
inlawrev-18024	55	148	personal	personal	ADJ
inlawrev-18024	55	149	property	property	NOUN
inlawrev-18024	55	150	12	12	NUM
inlawrev-18024	55	151	.	.	PUNCT
inlawrev-18024	56	1	i	i	PRON
inlawrev-18024	56	2	d.	d.	PROPN
inlawrev-18024	56	3	§	§	PROPN
inlawrev-18024	56	4	6	6	NUM
inlawrev-18024	56	5	-	-	SYM
inlawrev-18024	56	6	1.1	1.1	NUM
inlawrev-18024	56	7	-	-	PUNCT
inlawrev-18024	56	8	3	3	NUM
inlawrev-18024	56	9	-	-	NUM
inlawrev-18024	56	10	23(a)(7	23(a)(7	NUM
inlawrev-18024	56	11	)	)	PUNCT
inlawrev-18024	56	12	.	.	PUNCT
inlawrev-18024	57	1	13	13	NUM
inlawrev-18024	57	2	.	.	PUNCT
inlawrev-18024	58	1	i	i	PRON
inlawrev-18024	58	2	d.	d.	PROPN
inlawrev-18024	58	3	§	§	PROPN
inlawrev-18024	58	4	6	6	NUM
inlawrev-18024	58	5	-	-	SYM
inlawrev-18024	58	6	1.1	1.1	NUM
inlawrev-18024	58	7	-	-	PUNCT
inlawrev-18024	58	8	3	3	NUM
inlawrev-18024	58	9	-	-	NUM
inlawrev-18024	58	10	23(a)(7)(b	23(a)(7)(b	NUM
inlawrev-18024	58	11	)	)	PUNCT
inlawrev-18024	58	12	.	.	PUNCT
inlawrev-18024	59	1	14	14	NUM
inlawrev-18024	59	2	.	.	PUNCT
inlawrev-18024	60	1	i	i	PRON
inlawrev-18024	60	2	d.	d.	PROPN
inlawrev-18024	60	3	§	§	PROPN
inlawrev-18024	60	4	6	6	NUM
inlawrev-18024	60	5	-	-	SYM
inlawrev-18024	60	6	1.1	1.1	NUM
inlawrev-18024	60	7	-	-	PUNCT
inlawrev-18024	60	8	3	3	NUM
inlawrev-18024	60	9	-	-	PUNCT
inlawrev-18024	60	10	23(a)(9	23(a)(9	NUM
inlawrev-18024	60	11	)	)	PUNCT
inlawrev-18024	60	12	.	.	PUNCT
inlawrev-18024	61	1	15	15	NUM
inlawrev-18024	61	2	.	.	PUNCT
inlawrev-18024	62	1	i	i	PRON
inlawrev-18024	62	2	d.	d.	PROPN
inlawrev-18024	62	3	§	§	PROPN
inlawrev-18024	62	4	6	6	NUM
inlawrev-18024	62	5	-	-	SYM
inlawrev-18024	62	6	1.1	1.1	NUM
inlawrev-18024	62	7	-	-	PUNCT
inlawrev-18024	62	8	3	3	NUM
inlawrev-18024	62	9	-	-	NUM
inlawrev-18024	62	10	23(a)(8	23(a)(8	NUM
inlawrev-18024	62	11	)	)	PUNCT
inlawrev-18024	62	12	.	.	PUNCT
inlawrev-18024	63	1	16	16	NUM
inlawrev-18024	63	2	.	.	PUNCT
inlawrev-18024	64	1	i	i	PRON
inlawrev-18024	64	2	d.	d.	PROPN
inlawrev-18024	64	3	§	§	PROPN
inlawrev-18024	64	4	6	6	NUM
inlawrev-18024	64	5	-	-	SYM
inlawrev-18024	64	6	1.1	1.1	NUM
inlawrev-18024	64	7	-	-	PUNCT
inlawrev-18024	64	8	3	3	NUM
inlawrev-18024	64	9	-	-	NUM
inlawrev-18024	64	10	23(a)(8	23(a)(8	NUM
inlawrev-18024	64	11	)	)	PUNCT
inlawrev-18024	64	12	.	.	PUNCT
inlawrev-18024	65	1	17	17	NUM
inlawrev-18024	65	2	.	.	PUNCT
inlawrev-18024	66	1	i	i	PRON
inlawrev-18024	66	2	d.	d.	PROPN
inlawrev-18024	66	3	§	§	PROPN
inlawrev-18024	66	4	6	6	NUM
inlawrev-18024	66	5	-	-	SYM
inlawrev-18024	66	6	1.1	1.1	NUM
inlawrev-18024	66	7	-	-	PUNCT
inlawrev-18024	66	8	8	8	NUM
inlawrev-18024	66	9	-	-	NUM
inlawrev-18024	66	10	35.2	35.2	NUM
inlawrev-18024	66	11	.	.	PUNCT
inlawrev-18024	67	1	18	18	NUM
inlawrev-18024	67	2	.	.	PUNCT
inlawrev-18024	68	1	i	i	PRON
inlawrev-18024	68	2	d.	d.	PROPN
inlawrev-18024	68	3	§	§	PROPN
inlawrev-18024	68	4	6	6	NUM
inlawrev-18024	68	5	-	-	SYM
inlawrev-18024	68	6	1.1	1.1	NUM
inlawrev-18024	68	7	-	-	PUNCT
inlawrev-18024	68	8	10	10	NUM
inlawrev-18024	68	9	-	-	PUNCT
inlawrev-18024	68	10	24(a)(1	24(a)(1	NUM
inlawrev-18024	68	11	)	)	PUNCT
inlawrev-18024	68	12	.	.	PUNCT
inlawrev-18024	69	1	19	19	NUM
inlawrev-18024	69	2	.	.	PUNCT
inlawrev-18024	70	1	i	i	PRON
inlawrev-18024	70	2	d.	d.	PROPN
inlawrev-18024	70	3	§	§	PROPN
inlawrev-18024	70	4	6	6	NUM
inlawrev-18024	70	5	-	-	SYM
inlawrev-18024	70	6	1.1	1.1	NUM
inlawrev-18024	70	7	-	-	PUNCT
inlawrev-18024	70	8	10	10	NUM
inlawrev-18024	70	9	-	-	PUNCT
inlawrev-18024	70	10	24(c	24(c	NUM
inlawrev-18024	70	11	)	)	PUNCT
inlawrev-18024	70	12	.	.	PUNCT
inlawrev-18024	71	1	20	20	NUM
inlawrev-18024	71	2	.	.	PUNCT
inlawrev-18024	72	1	i	i	PRON
inlawrev-18024	72	2	d.	d.	PROPN
inlawrev-18024	72	3	§	§	PROPN
inlawrev-18024	72	4	6	6	NUM
inlawrev-18024	72	5	-	-	SYM
inlawrev-18024	72	6	1.1	1.1	NUM
inlawrev-18024	72	7	-	-	PUNCT
inlawrev-18024	72	8	10	10	NUM
inlawrev-18024	72	9	-	-	NUM
inlawrev-18024	72	10	24(d	24(d	NUM
inlawrev-18024	72	11	)	)	PUNCT
inlawrev-18024	72	12	.	.	PUNCT
inlawrev-18024	73	1	21	21	NUM
inlawrev-18024	73	2	.	.	PUNCT
inlawrev-18024	74	1	i	i	PRON
inlawrev-18024	74	2	d.	d.	PROPN
inlawrev-18024	74	3	§	§	PROPN
inlawrev-18024	74	4	6	6	NUM
inlawrev-18024	74	5	-	-	SYM
inlawrev-18024	74	6	1.1	1.1	NUM
inlawrev-18024	74	7	-	-	PUNCT
inlawrev-18024	74	8	11	11	NUM
inlawrev-18024	74	9	-	-	NUM
inlawrev-18024	74	10	4(d)(1)(d	4(d)(1)(d	NUM
inlawrev-18024	74	11	)	)	PUNCT
inlawrev-18024	74	12	.	.	PUNCT
inlawrev-18024	75	1	22	22	NUM
inlawrev-18024	75	2	.	.	PUNCT
inlawrev-18024	76	1	i	i	PRON
inlawrev-18024	76	2	d.	d.	PROPN
inlawrev-18024	76	3	§	§	PROPN
inlawrev-18024	76	4	6	6	NUM
inlawrev-18024	76	5	-	-	SYM
inlawrev-18024	76	6	1.1	1.1	NUM
inlawrev-18024	76	7	-	-	PUNCT
inlawrev-18024	76	8	12	12	NUM
inlawrev-18024	76	9	-	-	PUNCT
inlawrev-18024	76	10	37(n	37(n	NUM
inlawrev-18024	76	11	)	)	PUNCT
inlawrev-18024	76	12	.	.	PUNCT
inlawrev-18024	77	1	23	23	NUM
inlawrev-18024	77	2	.	.	PUNCT
inlawrev-18024	78	1	i	i	PRON
inlawrev-18024	78	2	d.	d.	PROPN
inlawrev-18024	78	3	§	§	PROPN
inlawrev-18024	78	4	6	6	NUM
inlawrev-18024	78	5	-	-	SYM
inlawrev-18024	78	6	1.1	1.1	NUM
inlawrev-18024	78	7	-	-	PUNCT
inlawrev-18024	78	8	12	12	NUM
inlawrev-18024	78	9	-	-	SYM
inlawrev-18024	78	10	46	46	NUM
inlawrev-18024	78	11	.	.	NOUN
inlawrev-18024	78	12	1344	1344	NUM
inlawrev-18024	78	13	indiana	indiana	PROPN
inlawrev-18024	78	14	law	law	PROPN
inlawrev-18024	78	15	review	review	NOUN
inlawrev-18024	79	1	[	[	X
inlawrev-18024	79	2	vol	vol	NOUN
inlawrev-18024	79	3	.	.	PUNCT
inlawrev-18024	80	1	45:1341	45:1341	NOUN
inlawrev-18024	80	2	located	locate	VERB
inlawrev-18024	80	3	on	on	ADP
inlawrev-18024	80	4	the	the	DET
inlawrev-18024	80	5	redevelopment	redevelopment	NOUN
inlawrev-18024	80	6	site.24	site.24	NOUN
inlawrev-18024	80	7	the	the	DET
inlawrev-18024	80	8	ga	ga	PROPN
inlawrev-18024	80	9	also	also	ADV
inlawrev-18024	80	10	modified	modify	VERB
inlawrev-18024	80	11	section	section	NOUN
inlawrev-18024	80	12	6	6	NUM
inlawrev-18024	80	13	-	-	SYM
inlawrev-18024	80	14	1.1	1.1	NUM
inlawrev-18024	80	15	-	-	PUNCT
inlawrev-18024	80	16	1217(a	1217(a	NUM
inlawrev-18024	80	17	)	)	PUNCT
inlawrev-18024	80	18	and	and	CCONJ
inlawrev-18024	80	19	established	establish	VERB
inlawrev-18024	80	20	an	an	DET
inlawrev-18024	80	21	alternative	alternative	ADJ
inlawrev-18024	80	22	schedule	schedule	NOUN
inlawrev-18024	80	23	for	for	ADP
inlawrev-18024	80	24	property	property	NOUN
inlawrev-18024	80	25	owners	owner	NOUN
inlawrev-18024	80	26	taking	take	VERB
inlawrev-18024	80	27	a	a	DET
inlawrev-18024	80	28	tax	tax	NOUN
inlawrev-18024	80	29	abatement	abatement	NOUN
inlawrev-18024	80	30	for	for	ADP
inlawrev-18024	80	31	economic	economic	ADJ
inlawrev-18024	80	32	development	development	NOUN
inlawrev-18024	80	33	properties	property	NOUN
inlawrev-18024	80	34	.	.	PUNCT
inlawrev-18024	81	1	this	this	DET
inlawrev-18024	81	2	schedule	schedule	NOUN
inlawrev-18024	81	3	is	be	AUX
inlawrev-18024	81	4	based	base	VERB
inlawrev-18024	81	5	on	on	ADP
inlawrev-18024	81	6	the	the	DET
inlawrev-18024	81	7	amount	amount	NOUN
inlawrev-18024	81	8	of	of	ADP
inlawrev-18024	81	9	the	the	DET
inlawrev-18024	81	10	investment	investment	NOUN
inlawrev-18024	81	11	,	,	PUNCT
inlawrev-18024	81	12	the	the	DET
inlawrev-18024	81	13	number	number	NOUN
inlawrev-18024	81	14	of	of	ADP
inlawrev-18024	81	15	full	full	ADJ
inlawrev-18024	81	16	time	time	NOUN
inlawrev-18024	81	17	equivalent	equivalent	ADJ
inlawrev-18024	81	18	jobs	job	NOUN
inlawrev-18024	81	19	created	create	VERB
inlawrev-18024	81	20	,	,	PUNCT
inlawrev-18024	81	21	average	average	ADJ
inlawrev-18024	81	22	wages	wage	NOUN
inlawrev-18024	81	23	for	for	ADP
inlawrev-18024	81	24	those	those	DET
inlawrev-18024	81	25	employees	employee	NOUN
inlawrev-18024	81	26	,	,	PUNCT
inlawrev-18024	81	27	and	and	CCONJ
inlawrev-18024	81	28	the	the	DET
inlawrev-18024	81	29	infrastructure	infrastructure	NOUN
inlawrev-18024	81	30	investment	investment	NOUN
inlawrev-18024	81	31	in	in	ADP
inlawrev-18024	81	32	the	the	DET
inlawrev-18024	81	33	property.25	property.25	NOUN
inlawrev-18024	81	34	due	due	ADP
inlawrev-18024	81	35	to	to	ADP
inlawrev-18024	81	36	the	the	DET
inlawrev-18024	81	37	housing	housing	NOUN
inlawrev-18024	81	38	bust	bust	NOUN
inlawrev-18024	81	39	,	,	PUNCT
inlawrev-18024	81	40	there	there	PRON
inlawrev-18024	81	41	are	be	VERB
inlawrev-18024	81	42	many	many	ADJ
inlawrev-18024	81	43	completed	complete	VERB
inlawrev-18024	81	44	or	or	CCONJ
inlawrev-18024	81	45	partially	partially	ADV
inlawrev-18024	81	46	completed	complete	VERB
inlawrev-18024	81	47	residential	residential	ADJ
inlawrev-18024	81	48	properties	property	NOUN
inlawrev-18024	81	49	unsold	unsold	ADJ
inlawrev-18024	81	50	.	.	PUNCT
inlawrev-18024	82	1	therefore	therefore	ADV
inlawrev-18024	82	2	,	,	PUNCT
inlawrev-18024	82	3	the	the	DET
inlawrev-18024	82	4	ga	ga	PROPN
inlawrev-18024	82	5	passed	pass	VERB
inlawrev-18024	82	6	a	a	DET
inlawrev-18024	82	7	new	new	ADJ
inlawrev-18024	82	8	tax	tax	NOUN
inlawrev-18024	82	9	code	code	NOUN
inlawrev-18024	82	10	section	section	NOUN
inlawrev-18024	82	11	for	for	ADP
inlawrev-18024	82	12	property	property	NOUN
inlawrev-18024	82	13	builders	builder	NOUN
inlawrev-18024	82	14	to	to	PART
inlawrev-18024	82	15	take	take	VERB
inlawrev-18024	82	16	deductions	deduction	NOUN
inlawrev-18024	82	17	on	on	ADP
inlawrev-18024	82	18	these	these	DET
inlawrev-18024	82	19	properties	property	NOUN
inlawrev-18024	82	20	,	,	PUNCT
inlawrev-18024	82	21	termed	term	VERB
inlawrev-18024	82	22	residence	residence	NOUN
inlawrev-18024	82	23	in	in	ADP
inlawrev-18024	82	24	inventory.26	inventory.26	NOUN
inlawrev-18024	82	25	these	these	PRON
inlawrev-18024	82	26	are	be	AUX
inlawrev-18024	82	27	single	single	ADJ
inlawrev-18024	82	28	-	-	PUNCT
inlawrev-18024	82	29	family	family	NOUN
inlawrev-18024	82	30	residences	residence	NOUN
inlawrev-18024	82	31	(	(	PUNCT
inlawrev-18024	82	32	homes	home	NOUN
inlawrev-18024	82	33	,	,	PUNCT
inlawrev-18024	82	34	condominiums	condominium	NOUN
inlawrev-18024	82	35	,	,	PUNCT
inlawrev-18024	82	36	or	or	CCONJ
inlawrev-18024	82	37	townhouses	townhouse	NOUN
inlawrev-18024	82	38	)	)	PUNCT
inlawrev-18024	82	39	that	that	PRON
inlawrev-18024	82	40	are	be	AUX
inlawrev-18024	82	41	either	either	CCONJ
inlawrev-18024	82	42	fully	fully	ADV
inlawrev-18024	82	43	or	or	CCONJ
inlawrev-18024	82	44	partially	partially	ADV
inlawrev-18024	82	45	completed,27	completed,27	NOUN
inlawrev-18024	82	46	which	which	PRON
inlawrev-18024	82	47	have	have	AUX
inlawrev-18024	82	48	never	never	ADV
inlawrev-18024	82	49	been	be	AUX
inlawrev-18024	82	50	inhabited	inhabit	VERB
inlawrev-18024	82	51	and	and	CCONJ
inlawrev-18024	82	52	are	be	AUX
inlawrev-18024	82	53	not	not	PART
inlawrev-18024	82	54	model	model	VERB
inlawrev-18024	82	55	homes.28	homes.28	NOUN
inlawrev-18024	82	56	an	an	DET
inlawrev-18024	82	57	owner	owner	NOUN
inlawrev-18024	82	58	is	be	AUX
inlawrev-18024	82	59	allowed	allow	VERB
inlawrev-18024	82	60	a	a	DET
inlawrev-18024	82	61	deduction	deduction	NOUN
inlawrev-18024	82	62	of	of	ADP
inlawrev-18024	82	63	50	50	NUM
inlawrev-18024	82	64	%	%	NOUN
inlawrev-18024	82	65	of	of	ADP
inlawrev-18024	82	66	assessed	assessed	ADJ
inlawrev-18024	82	67	value	value	NOUN
inlawrev-18024	82	68	,	,	PUNCT
inlawrev-18024	82	69	depending	depend	VERB
inlawrev-18024	82	70	on	on	ADP
inlawrev-18024	82	71	whether	whether	SCONJ
inlawrev-18024	82	72	the	the	DET
inlawrev-18024	82	73	residence	residence	NOUN
inlawrev-18024	82	74	is	be	AUX
inlawrev-18024	82	75	fully	fully	ADV
inlawrev-18024	82	76	or	or	CCONJ
inlawrev-18024	82	77	partially	partially	ADV
inlawrev-18024	82	78	completed.29	completed.29	NOUN
inlawrev-18024	82	79	the	the	DET
inlawrev-18024	82	80	ga	ga	PROPN
inlawrev-18024	82	81	has	have	AUX
inlawrev-18024	82	82	made	make	VERB
inlawrev-18024	82	83	provisions	provision	NOUN
inlawrev-18024	82	84	for	for	ADP
inlawrev-18024	82	85	tax	tax	NOUN
inlawrev-18024	82	86	credits	credit	NOUN
inlawrev-18024	82	87	during	during	ADP
inlawrev-18024	82	88	the	the	DET
inlawrev-18024	82	89	years	year	NOUN
inlawrev-18024	82	90	in	in	ADP
inlawrev-18024	82	91	which	which	PRON
inlawrev-18024	82	92	the	the	DET
inlawrev-18024	82	93	property	property	NOUN
inlawrev-18024	82	94	tax	tax	NOUN
inlawrev-18024	82	95	caps	cap	NOUN
inlawrev-18024	82	96	had	have	AUX
inlawrev-18024	82	97	been	be	AUX
inlawrev-18024	82	98	passed	pass	VERB
inlawrev-18024	82	99	by	by	ADP
inlawrev-18024	82	100	the	the	DET
inlawrev-18024	82	101	ga	ga	PROPN
inlawrev-18024	82	102	but	but	CCONJ
inlawrev-18024	82	103	had	have	AUX
inlawrev-18024	82	104	not	not	PART
inlawrev-18024	82	105	yet	yet	ADV
inlawrev-18024	82	106	been	be	AUX
inlawrev-18024	82	107	enshrined	enshrine	VERB
inlawrev-18024	82	108	in	in	ADP
inlawrev-18024	82	109	the	the	DET
inlawrev-18024	82	110	indiana	indiana	PROPN
inlawrev-18024	82	111	constitution.30	constitution.30	NOUN
inlawrev-18024	82	112	for	for	ADP
inlawrev-18024	82	113	taxes	taxis	NOUN
inlawrev-18024	82	114	due	due	ADJ
inlawrev-18024	82	115	and	and	CCONJ
inlawrev-18024	82	116	payable	payable	ADJ
inlawrev-18024	82	117	in	in	ADP
inlawrev-18024	82	118	2008	2008	NUM
inlawrev-18024	82	119	,	,	PUNCT
inlawrev-18024	82	120	assessed	assess	VERB
inlawrev-18024	82	121	on	on	ADP
inlawrev-18024	82	122	march	march	PROPN
inlawrev-18024	82	123	1	1	NUM
inlawrev-18024	82	124	,	,	PUNCT
inlawrev-18024	82	125	2006	2006	NUM
inlawrev-18024	82	126	or	or	CCONJ
inlawrev-18024	82	127	january	january	PROPN
inlawrev-18024	82	128	15	15	NUM
inlawrev-18024	82	129	,	,	PUNCT
inlawrev-18024	82	130	2007	2007	NUM
inlawrev-18024	82	131	,	,	PUNCT
inlawrev-18024	82	132	homeowners	homeowner	NOUN
inlawrev-18024	82	133	can	can	AUX
inlawrev-18024	82	134	get	get	VERB
inlawrev-18024	82	135	a	a	DET
inlawrev-18024	82	136	tax	tax	NOUN
inlawrev-18024	82	137	credit	credit	NOUN
inlawrev-18024	82	138	of	of	ADP
inlawrev-18024	82	139	up	up	ADP
inlawrev-18024	82	140	to	to	PART
inlawrev-18024	82	141	$	$	SYM
inlawrev-18024	82	142	2500	2500	NUM
inlawrev-18024	82	143	.	.	PUNCT
inlawrev-18024	83	1	there	there	PRON
inlawrev-18024	83	2	is	be	VERB
inlawrev-18024	83	3	also	also	ADV
inlawrev-18024	83	4	a	a	DET
inlawrev-18024	83	5	new	new	ADJ
inlawrev-18024	83	6	chapter	chapter	NOUN
inlawrev-18024	83	7	added	add	VERB
inlawrev-18024	83	8	to	to	ADP
inlawrev-18024	83	9	the	the	DET
inlawrev-18024	83	10	indiana	indiana	PROPN
inlawrev-18024	83	11	code	code	PROPN
inlawrev-18024	83	12	for	for	ADP
inlawrev-18024	83	13	property	property	NOUN
inlawrev-18024	83	14	tax	tax	NOUN
inlawrev-18024	83	15	credits	credit	NOUN
inlawrev-18024	83	16	applying	apply	VERB
inlawrev-18024	83	17	to	to	ADP
inlawrev-18024	83	18	taxes	taxis	NOUN
inlawrev-18024	83	19	due	due	ADJ
inlawrev-18024	83	20	and	and	CCONJ
inlawrev-18024	83	21	payable	payable	ADJ
inlawrev-18024	83	22	in	in	ADP
inlawrev-18024	83	23	2010	2010	NUM
inlawrev-18024	83	24	,	,	PUNCT
inlawrev-18024	83	25	assessed	assess	VERB
inlawrev-18024	83	26	on	on	ADP
inlawrev-18024	83	27	march	march	PROPN
inlawrev-18024	83	28	1	1	NUM
inlawrev-18024	83	29	,	,	PUNCT
inlawrev-18024	83	30	2008	2008	NUM
inlawrev-18024	83	31	and	and	CCONJ
inlawrev-18024	83	32	january	january	PROPN
inlawrev-18024	83	33	15	15	NUM
inlawrev-18024	83	34	,	,	PUNCT
inlawrev-18024	83	35	2009.31	2009.31	NUM
inlawrev-18024	83	36	the	the	DET
inlawrev-18024	83	37	ga	ga	PROPN
inlawrev-18024	83	38	allotted	allot	VERB
inlawrev-18024	83	39	$	$	SYM
inlawrev-18024	83	40	140,000,000	140,000,000	NUM
inlawrev-18024	83	41	in	in	ADP
inlawrev-18024	83	42	homestead	homestead	ADJ
inlawrev-18024	83	43	tax	tax	NOUN
inlawrev-18024	83	44	credits	credit	NOUN
inlawrev-18024	83	45	to	to	PART
inlawrev-18024	83	46	be	be	AUX
inlawrev-18024	83	47	distributed	distribute	VERB
inlawrev-18024	83	48	pro	pro	ADJ
inlawrev-18024	83	49	rata	rata	NOUN
inlawrev-18024	83	50	to	to	ADP
inlawrev-18024	83	51	the	the	DET
inlawrev-18024	83	52	counties	county	NOUN
inlawrev-18024	83	53	based	base	VERB
inlawrev-18024	83	54	on	on	ADP
inlawrev-18024	83	55	pre-2008	pre-2008	NOUN
inlawrev-18024	83	56	total	total	ADJ
inlawrev-18024	83	57	property	property	NOUN
inlawrev-18024	83	58	tax	tax	NOUN
inlawrev-18024	83	59	levies.32	levies.32	NOUN
inlawrev-18024	83	60	the	the	DET
inlawrev-18024	83	61	distributions	distribution	NOUN
inlawrev-18024	83	62	are	be	AUX
inlawrev-18024	83	63	determined	determine	VERB
inlawrev-18024	83	64	by	by	ADP
inlawrev-18024	83	65	the	the	DET
inlawrev-18024	83	66	dlgf	dlgf	NOUN
inlawrev-18024	83	67	through	through	ADP
inlawrev-18024	83	68	a	a	DET
inlawrev-18024	83	69	complex	complex	ADJ
inlawrev-18024	83	70	formula.33	formula.33	NOUN
inlawrev-18024	83	71	an	an	DET
inlawrev-18024	83	72	additional	additional	ADJ
inlawrev-18024	83	73	$	$	SYM
inlawrev-18024	83	74	80,000,000	80,000,000	NUM
inlawrev-18024	83	75	is	be	AUX
inlawrev-18024	83	76	allocated	allocate	VERB
inlawrev-18024	83	77	for	for	ADP
inlawrev-18024	83	78	property	property	NOUN
inlawrev-18024	83	79	taxes	taxis	NOUN
inlawrev-18024	83	80	due	due	ADJ
inlawrev-18024	83	81	and	and	CCONJ
inlawrev-18024	83	82	payable	payable	ADJ
inlawrev-18024	83	83	on	on	ADP
inlawrev-18024	83	84	march	march	PROPN
inlawrev-18024	83	85	1	1	NUM
inlawrev-18024	83	86	,	,	PUNCT
inlawrev-18024	83	87	2009	2009	NUM
inlawrev-18024	83	88	and	and	CCONJ
inlawrev-18024	83	89	january	january	PROPN
inlawrev-18024	83	90	15	15	NUM
inlawrev-18024	83	91	,	,	PUNCT
inlawrev-18024	83	92	2010	2010	NUM
inlawrev-18024	83	93	,	,	PUNCT
inlawrev-18024	83	94	using	use	VERB
inlawrev-18024	83	95	the	the	DET
inlawrev-18024	83	96	same	same	ADJ
inlawrev-18024	83	97	formula.34	formula.34	NOUN
inlawrev-18024	83	98	b.	b.	PROPN
inlawrev-18024	83	99	local	local	ADJ
inlawrev-18024	83	100	finance	finance	NOUN
inlawrev-18024	83	101	the	the	DET
inlawrev-18024	83	102	ga	ga	PROPN
inlawrev-18024	83	103	also	also	ADV
inlawrev-18024	83	104	provided	provide	VERB
inlawrev-18024	83	105	for	for	ADP
inlawrev-18024	83	106	specific	specific	ADJ
inlawrev-18024	83	107	flexibility	flexibility	NOUN
inlawrev-18024	83	108	for	for	ADP
inlawrev-18024	83	109	one	one	NUM
inlawrev-18024	83	110	county	county	NOUN
inlawrev-18024	83	111	and	and	CCONJ
inlawrev-18024	83	112	one	one	NUM
inlawrev-18024	83	113	township	township	NOUN
inlawrev-18024	83	114	in	in	ADP
inlawrev-18024	83	115	their	their	PRON
inlawrev-18024	83	116	property	property	NOUN
inlawrev-18024	83	117	tax	tax	NOUN
inlawrev-18024	83	118	levies	levy	NOUN
inlawrev-18024	83	119	to	to	PART
inlawrev-18024	83	120	ensure	ensure	VERB
inlawrev-18024	83	121	that	that	SCONJ
inlawrev-18024	83	122	each	each	PRON
inlawrev-18024	83	123	has	have	VERB
inlawrev-18024	83	124	adequate	adequate	ADJ
inlawrev-18024	83	125	revenue	revenue	NOUN
inlawrev-18024	83	126	.	.	PUNCT
inlawrev-18024	84	1	this	this	PRON
inlawrev-18024	84	2	has	have	AUX
inlawrev-18024	84	3	taken	take	VERB
inlawrev-18024	84	4	on	on	ADP
inlawrev-18024	84	5	heightened	heighten	VERB
inlawrev-18024	84	6	importance	importance	NOUN
inlawrev-18024	84	7	since	since	SCONJ
inlawrev-18024	84	8	implementing	implement	VERB
inlawrev-18024	84	9	the	the	DET
inlawrev-18024	84	10	property	property	NOUN
inlawrev-18024	84	11	tax	tax	NOUN
inlawrev-18024	84	12	caps.35	caps.35	PROPN
inlawrev-18024	84	13	jefferson	jefferson	PROPN
inlawrev-18024	84	14	county	county	PROPN
inlawrev-18024	84	15	is	be	AUX
inlawrev-18024	84	16	allowed	allow	VERB
inlawrev-18024	84	17	to	to	PART
inlawrev-18024	84	18	increase	increase	VERB
inlawrev-18024	84	19	its	its	PRON
inlawrev-18024	84	20	levy	levy	NOUN
inlawrev-18024	84	21	up	up	ADP
inlawrev-18024	84	22	to	to	PART
inlawrev-18024	84	23	$	$	SYM
inlawrev-18024	84	24	300,000	300,000	NUM
inlawrev-18024	84	25	“	"	PUNCT
inlawrev-18024	84	26	if	if	SCONJ
inlawrev-18024	84	27	the	the	DET
inlawrev-18024	84	28	[	[	X
inlawrev-18024	84	29	dlgf	dlgf	NOUN
inlawrev-18024	84	30	]	]	PUNCT
inlawrev-18024	84	31	finds	find	VERB
inlawrev-18024	84	32	that	that	SCONJ
inlawrev-18024	84	33	the	the	DET
inlawrev-18024	84	34	county	county	NOUN
inlawrev-18024	84	35	experienced	experience	VERB
inlawrev-18024	84	36	a	a	DET
inlawrev-18024	84	37	property	property	NOUN
inlawrev-18024	84	38	tax	tax	NOUN
inlawrev-18024	84	39	revenue	revenue	NOUN
inlawrev-18024	84	40	shortfall	shortfall	NOUN
inlawrev-18024	84	41	that	that	PRON
inlawrev-18024	84	42	24	24	NUM
inlawrev-18024	84	43	.	.	PUNCT
inlawrev-18024	85	1	i	i	PRON
inlawrev-18024	85	2	d.	d.	PROPN
inlawrev-18024	85	3	§	§	PROPN
inlawrev-18024	85	4	§	§	PROPN
inlawrev-18024	85	5	6	6	NUM
inlawrev-18024	85	6	-	-	SYM
inlawrev-18024	85	7	1.1	1.1	NUM
inlawrev-18024	85	8	-	-	PUNCT
inlawrev-18024	85	9	12.1	12.1	NUM
inlawrev-18024	85	10	-	-	PUNCT
inlawrev-18024	85	11	16(a)-(b	16(a)-(b	NUM
inlawrev-18024	85	12	)	)	PUNCT
inlawrev-18024	85	13	.	.	PUNCT
inlawrev-18024	86	1	25	25	NUM
inlawrev-18024	86	2	.	.	PUNCT
inlawrev-18024	87	1	i	i	PRON
inlawrev-18024	87	2	d.	d.	PROPN
inlawrev-18024	87	3	§	§	PROPN
inlawrev-18024	87	4	6	6	NUM
inlawrev-18024	87	5	-	-	SYM
inlawrev-18024	87	6	1.1	1.1	NUM
inlawrev-18024	87	7	-	-	PUNCT
inlawrev-18024	87	8	12.1	12.1	NUM
inlawrev-18024	87	9	-	-	PUNCT
inlawrev-18024	87	10	17(a	17(a	NUM
inlawrev-18024	87	11	)	)	PUNCT
inlawrev-18024	87	12	.	.	PUNCT
inlawrev-18024	88	1	26	26	NUM
inlawrev-18024	88	2	.	.	PUNCT
inlawrev-18024	89	1	i	i	PRON
inlawrev-18024	89	2	d.	d.	PROPN
inlawrev-18024	89	3	§	§	PROPN
inlawrev-18024	89	4	6	6	NUM
inlawrev-18024	89	5	-	-	SYM
inlawrev-18024	89	6	1.1	1.1	NUM
inlawrev-18024	89	7	-	-	PUNCT
inlawrev-18024	89	8	12.8	12.8	NUM
inlawrev-18024	89	9	-	-	SYM
inlawrev-18024	89	10	1	1	NUM
inlawrev-18024	89	11	.	.	NOUN
inlawrev-18024	89	12	27	27	NUM
inlawrev-18024	89	13	.	.	PUNCT
inlawrev-18024	90	1	i	i	PRON
inlawrev-18024	90	2	d.	d.	PROPN
inlawrev-18024	90	3	§	§	PROPN
inlawrev-18024	90	4	6	6	NUM
inlawrev-18024	90	5	-	-	SYM
inlawrev-18024	90	6	1.1	1.1	NUM
inlawrev-18024	90	7	-	-	PUNCT
inlawrev-18024	90	8	12.8	12.8	NUM
inlawrev-18024	90	9	-	-	NUM
inlawrev-18024	90	10	3(b	3(b	NUM
inlawrev-18024	90	11	)	)	PUNCT
inlawrev-18024	90	12	.	.	PUNCT
inlawrev-18024	91	1	28	28	NUM
inlawrev-18024	91	2	.	.	PUNCT
inlawrev-18024	92	1	i	i	PRON
inlawrev-18024	92	2	d.	d.	PROPN
inlawrev-18024	92	3	§	§	PROPN
inlawrev-18024	92	4	6	6	NUM
inlawrev-18024	92	5	-	-	SYM
inlawrev-18024	92	6	1.1	1.1	NUM
inlawrev-18024	92	7	-	-	PUNCT
inlawrev-18024	92	8	12.8	12.8	NUM
inlawrev-18024	92	9	-	-	SYM
inlawrev-18024	92	10	1(a	1(a	NUM
inlawrev-18024	92	11	)	)	PUNCT
inlawrev-18024	92	12	.	.	PUNCT
inlawrev-18024	93	1	29	29	NUM
inlawrev-18024	93	2	.	.	PUNCT
inlawrev-18024	94	1	i	i	PRON
inlawrev-18024	94	2	d.	d.	PROPN
inlawrev-18024	94	3	§	§	PROPN
inlawrev-18024	94	4	6	6	NUM
inlawrev-18024	94	5	-	-	SYM
inlawrev-18024	94	6	1.1	1.1	NUM
inlawrev-18024	94	7	-	-	PUNCT
inlawrev-18024	94	8	12.8	12.8	NUM
inlawrev-18024	94	9	-	-	NUM
inlawrev-18024	94	10	3(b	3(b	NUM
inlawrev-18024	94	11	)	)	PUNCT
inlawrev-18024	94	12	.	.	PUNCT
inlawrev-18024	95	1	30	30	NUM
inlawrev-18024	95	2	.	.	PUNCT
inlawrev-18024	96	1	i	i	PRON
inlawrev-18024	96	2	d.	d.	PROPN
inlawrev-18024	96	3	§	§	PROPN
inlawrev-18024	96	4	6	6	NUM
inlawrev-18024	96	5	-	-	SYM
inlawrev-18024	96	6	3	3	NUM
inlawrev-18024	96	7	-	-	PUNCT
inlawrev-18024	96	8	2	2	NUM
inlawrev-18024	96	9	-	-	NUM
inlawrev-18024	96	10	25(c	25(c	NUM
inlawrev-18024	96	11	)	)	PUNCT
inlawrev-18024	96	12	.	.	PUNCT
inlawrev-18024	97	1	31	31	NUM
inlawrev-18024	97	2	.	.	PUNCT
inlawrev-18024	98	1	i	i	PRON
inlawrev-18024	98	2	d.	d.	PROPN
inlawrev-18024	98	3	§	§	PROPN
inlawrev-18024	98	4	6	6	NUM
inlawrev-18024	98	5	-	-	SYM
inlawrev-18024	98	6	1.1	1.1	NUM
inlawrev-18024	98	7	-	-	SYM
inlawrev-18024	98	8	20.1	20.1	NUM
inlawrev-18024	98	9	.	.	PUNCT
inlawrev-18024	99	1	32	32	NUM
inlawrev-18024	99	2	.	.	PUNCT
inlawrev-18024	100	1	i	i	PRON
inlawrev-18024	100	2	d.	d.	PROPN
inlawrev-18024	100	3	§	§	PROPN
inlawrev-18024	100	4	§	§	PROPN
inlawrev-18024	100	5	6	6	NUM
inlawrev-18024	100	6	-	-	SYM
inlawrev-18024	100	7	1.1	1.1	NUM
inlawrev-18024	100	8	-	-	PUNCT
inlawrev-18024	100	9	20.1	20.1	NUM
inlawrev-18024	100	10	-	-	PUNCT
inlawrev-18024	100	11	1(e)-(f	1(e)-(f	NUM
inlawrev-18024	100	12	)	)	PUNCT
inlawrev-18024	100	13	.	.	PUNCT
inlawrev-18024	101	1	33	33	NUM
inlawrev-18024	101	2	.	.	PUNCT
inlawrev-18024	102	1	i	i	PRON
inlawrev-18024	102	2	d.	d.	PROPN
inlawrev-18024	102	3	§	§	PROPN
inlawrev-18024	102	4	§	§	PROPN
inlawrev-18024	102	5	6	6	NUM
inlawrev-18024	102	6	-	-	SYM
inlawrev-18024	102	7	1.1	1.1	NUM
inlawrev-18024	102	8	-	-	PUNCT
inlawrev-18024	102	9	20.1	20.1	NUM
inlawrev-18024	102	10	-	-	PUNCT
inlawrev-18024	102	11	1(g)-(h	1(g)-(h	NUM
inlawrev-18024	102	12	)	)	PUNCT
inlawrev-18024	102	13	.	.	PUNCT
inlawrev-18024	103	1	34	34	NUM
inlawrev-18024	103	2	.	.	PUNCT
inlawrev-18024	104	1	i	i	PRON
inlawrev-18024	104	2	d.	d.	PROPN
inlawrev-18024	104	3	§	§	PROPN
inlawrev-18024	104	4	6	6	NUM
inlawrev-18024	104	5	-	-	SYM
inlawrev-18024	104	6	1.1	1.1	NUM
inlawrev-18024	104	7	-	-	PUNCT
inlawrev-18024	104	8	20.1	20.1	NUM
inlawrev-18024	104	9	-	-	SYM
inlawrev-18024	104	10	2	2	NUM
inlawrev-18024	104	11	.	.	NOUN
inlawrev-18024	104	12	35	35	NUM
inlawrev-18024	104	13	.	.	PUNCT
inlawrev-18024	105	1	ind	ind	PROPN
inlawrev-18024	105	2	.	.	PUNCT
inlawrev-18024	106	1	const	const	PROPN
inlawrev-18024	106	2	.	.	PUNCT
inlawrev-18024	107	1	art	art	NOUN
inlawrev-18024	107	2	.	.	PUNCT
inlawrev-18024	108	1	10	10	NUM
inlawrev-18024	108	2	,	,	PUNCT
inlawrev-18024	108	3	§	§	PROPN
inlawrev-18024	108	4	1	1	NUM
inlawrev-18024	108	5	.	.	NOUN
inlawrev-18024	108	6	2012	2012	NUM
inlawrev-18024	108	7	]	]	PUNCT
inlawrev-18024	108	8	taxation	taxation	NOUN
inlawrev-18024	108	9	1345	1345	NUM
inlawrev-18024	108	10	resulted	result	VERB
inlawrev-18024	108	11	from	from	ADP
inlawrev-18024	108	12	an	an	DET
inlawrev-18024	108	13	erroneous	erroneous	ADJ
inlawrev-18024	108	14	estimate	estimate	NOUN
inlawrev-18024	108	15	of	of	ADP
inlawrev-18024	108	16	the	the	DET
inlawrev-18024	108	17	effect	effect	NOUN
inlawrev-18024	108	18	of	of	ADP
inlawrev-18024	108	19	the	the	DET
inlawrev-18024	108	20	supplemental	supplemental	ADJ
inlawrev-18024	108	21	deduction	deduction	NOUN
inlawrev-18024	108	22	under	under	ADP
inlawrev-18024	108	23	[	[	X
inlawrev-18024	108	24	indiana	indiana	PROPN
inlawrev-18024	108	25	code	code	PROPN
inlawrev-18024	108	26	section	section	NOUN
inlawrev-18024	108	27	]	]	PUNCT
inlawrev-18024	108	28	6	6	NUM
inlawrev-18024	108	29	-	-	SYM
inlawrev-18024	108	30	1.1	1.1	NUM
inlawrev-18024	108	31	-	-	PUNCT
inlawrev-18024	108	32	12	12	NUM
inlawrev-18024	108	33	-	-	SYM
inlawrev-18024	108	34	37.5	37.5	NUM
inlawrev-18024	108	35	on	on	ADP
inlawrev-18024	108	36	the	the	DET
inlawrev-18024	108	37	county	county	NOUN
inlawrev-18024	108	38	’s	’s	PART
inlawrev-18024	108	39	assessed	assess	VERB
inlawrev-18024	108	40	valuation	valuation	NOUN
inlawrev-18024	108	41	.	.	PUNCT
inlawrev-18024	109	1	”36	”36	VERB
inlawrev-18024	109	2	the	the	DET
inlawrev-18024	109	3	legislature	legislature	NOUN
inlawrev-18024	109	4	also	also	ADV
inlawrev-18024	109	5	amended	amend	VERB
inlawrev-18024	109	6	indiana	indiana	PROPN
inlawrev-18024	109	7	code	code	PROPN
inlawrev-18024	109	8	section	section	NOUN
inlawrev-18024	109	9	6	6	NUM
inlawrev-18024	109	10	-	-	SYM
inlawrev-18024	109	11	1.1	1.1	NUM
inlawrev-18024	109	12	-	-	PUNCT
inlawrev-18024	109	13	18.5	18.5	NUM
inlawrev-18024	109	14	-	-	PUNCT
inlawrev-18024	109	15	13.7.37	13.7.37	NUM
inlawrev-18024	109	16	fairfield	fairfield	PROPN
inlawrev-18024	109	17	township	township	PROPN
inlawrev-18024	109	18	in	in	ADP
inlawrev-18024	109	19	tippecanoe	tippecanoe	PROPN
inlawrev-18024	109	20	county	county	NOUN
inlawrev-18024	109	21	is	be	AUX
inlawrev-18024	109	22	allowed	allow	VERB
inlawrev-18024	109	23	to	to	PART
inlawrev-18024	109	24	petition	petition	VERB
inlawrev-18024	109	25	the	the	DET
inlawrev-18024	109	26	dlgf	dlgf	NOUN
inlawrev-18024	109	27	for	for	ADP
inlawrev-18024	109	28	the	the	DET
inlawrev-18024	109	29	right	right	NOUN
inlawrev-18024	109	30	to	to	PART
inlawrev-18024	109	31	increase	increase	VERB
inlawrev-18024	109	32	its	its	PRON
inlawrev-18024	109	33	levy	levy	NOUN
inlawrev-18024	109	34	,	,	PUNCT
inlawrev-18024	109	35	but	but	CCONJ
inlawrev-18024	109	36	it	it	PRON
inlawrev-18024	109	37	must	must	AUX
inlawrev-18024	109	38	have	have	AUX
inlawrev-18024	109	39	done	do	VERB
inlawrev-18024	109	40	so	so	ADV
inlawrev-18024	109	41	by	by	ADP
inlawrev-18024	109	42	september	september	PROPN
inlawrev-18024	109	43	1	1	NUM
inlawrev-18024	109	44	,	,	PUNCT
inlawrev-18024	109	45	2011.38	2011.38	NUM
inlawrev-18024	109	46	this	this	DET
inlawrev-18024	109	47	amount	amount	NOUN
inlawrev-18024	109	48	is	be	AUX
inlawrev-18024	109	49	capped	cap	VERB
inlawrev-18024	109	50	at	at	ADP
inlawrev-18024	109	51	$	$	SYM
inlawrev-18024	109	52	130,000	130,000	NUM
inlawrev-18024	109	53	per	per	ADP
inlawrev-18024	109	54	year	year	NOUN
inlawrev-18024	109	55	,	,	PUNCT
inlawrev-18024	109	56	but	but	CCONJ
inlawrev-18024	109	57	its	its	PRON
inlawrev-18024	109	58	levy	levy	NOUN
inlawrev-18024	109	59	may	may	AUX
inlawrev-18024	109	60	be	be	AUX
inlawrev-18024	109	61	increased	increase	VERB
inlawrev-18024	109	62	annually	annually	ADV
inlawrev-18024	109	63	for	for	ADP
inlawrev-18024	109	64	up	up	ADP
inlawrev-18024	109	65	to	to	PART
inlawrev-18024	109	66	four	four	NUM
inlawrev-18024	109	67	years	year	NOUN
inlawrev-18024	109	68	,	,	PUNCT
inlawrev-18024	109	69	or	or	CCONJ
inlawrev-18024	109	70	until	until	ADP
inlawrev-18024	109	71	july	july	PROPN
inlawrev-18024	109	72	1	1	NUM
inlawrev-18024	109	73	,	,	PUNCT
inlawrev-18024	109	74	2016	2016	NUM
inlawrev-18024	109	75	,	,	PUNCT
inlawrev-18024	109	76	whichever	whichever	PRON
inlawrev-18024	109	77	is	be	AUX
inlawrev-18024	109	78	the	the	DET
inlawrev-18024	109	79	lesser.39	lesser.39	NOUN
inlawrev-18024	109	80	finally	finally	ADV
inlawrev-18024	109	81	,	,	PUNCT
inlawrev-18024	109	82	the	the	DET
inlawrev-18024	109	83	ga	ga	PROPN
inlawrev-18024	109	84	amended	amend	VERB
inlawrev-18024	109	85	perry	perry	PROPN
inlawrev-18024	109	86	county	county	PROPN
inlawrev-18024	109	87	’s	’s	PART
inlawrev-18024	109	88	income	income	NOUN
inlawrev-18024	109	89	tax	tax	NOUN
inlawrev-18024	109	90	structure	structure	NOUN
inlawrev-18024	109	91	under	under	ADP
inlawrev-18024	109	92	indiana	indiana	PROPN
inlawrev-18024	109	93	code	code	PROPN
inlawrev-18024	109	94	section	section	NOUN
inlawrev-18024	109	95	6	6	NUM
inlawrev-18024	109	96	-	-	SYM
inlawrev-18024	109	97	3.57	3.57	NUM
inlawrev-18024	109	98	-	-	PUNCT
inlawrev-18024	109	99	27.5.40	27.5.40	NUM
inlawrev-18024	109	100	while	while	SCONJ
inlawrev-18024	109	101	perry	perry	PROPN
inlawrev-18024	109	102	county	county	PROPN
inlawrev-18024	109	103	is	be	AUX
inlawrev-18024	109	104	allowed	allow	VERB
inlawrev-18024	109	105	to	to	PART
inlawrev-18024	109	106	impose	impose	VERB
inlawrev-18024	109	107	a	a	DET
inlawrev-18024	109	108	cedit	cedit	NOUN
inlawrev-18024	109	109	,	,	PUNCT
inlawrev-18024	109	110	capped	cap	VERB
inlawrev-18024	109	111	at	at	ADP
inlawrev-18024	109	112	0.5%,41	0.5%,41	NUM
inlawrev-18024	109	113	the	the	DET
inlawrev-18024	109	114	sum	sum	NOUN
inlawrev-18024	109	115	of	of	ADP
inlawrev-18024	109	116	that	that	DET
inlawrev-18024	109	117	tax	tax	NOUN
inlawrev-18024	109	118	and	and	CCONJ
inlawrev-18024	109	119	its	its	PRON
inlawrev-18024	109	120	coit	coit	NOUN
inlawrev-18024	109	121	must	must	AUX
inlawrev-18024	109	122	be	be	AUX
inlawrev-18024	109	123	capped	cap	VERB
inlawrev-18024	109	124	at	at	ADP
inlawrev-18024	109	125	1.75%.42	1.75%.42	NUM
inlawrev-18024	109	126	c.	c.	PROPN
inlawrev-18024	109	127	tax	tax	NOUN
inlawrev-18024	109	128	procedure	procedure	NOUN
inlawrev-18024	109	129	one	one	NUM
inlawrev-18024	109	130	of	of	ADP
inlawrev-18024	109	131	the	the	DET
inlawrev-18024	109	132	most	most	ADV
inlawrev-18024	109	133	important	important	ADJ
inlawrev-18024	109	134	developments	development	NOUN
inlawrev-18024	109	135	in	in	ADP
inlawrev-18024	109	136	tax	tax	NOUN
inlawrev-18024	109	137	procedure	procedure	NOUN
inlawrev-18024	109	138	has	have	AUX
inlawrev-18024	109	139	been	be	AUX
inlawrev-18024	109	140	in	in	ADP
inlawrev-18024	109	141	citizen	citizen	NOUN
inlawrev-18024	109	142	appeals	appeal	NOUN
inlawrev-18024	109	143	of	of	ADP
inlawrev-18024	109	144	property	property	NOUN
inlawrev-18024	109	145	tax	tax	NOUN
inlawrev-18024	109	146	assessments	assessment	NOUN
inlawrev-18024	109	147	.	.	PUNCT
inlawrev-18024	110	1	the	the	DET
inlawrev-18024	110	2	ga	ga	PROPN
inlawrev-18024	110	3	eliminated	eliminate	VERB
inlawrev-18024	110	4	subsection	subsection	NOUN
inlawrev-18024	110	5	(	(	PUNCT
inlawrev-18024	110	6	p	p	NOUN
inlawrev-18024	110	7	)	)	PUNCT
inlawrev-18024	110	8	from	from	ADP
inlawrev-18024	110	9	indiana	indiana	PROPN
inlawrev-18024	110	10	code	code	PROPN
inlawrev-18024	110	11	section	section	NOUN
inlawrev-18024	110	12	6	6	NUM
inlawrev-18024	110	13	-	-	SYM
inlawrev-18024	110	14	1.1	1.1	NUM
inlawrev-18024	110	15	-	-	PUNCT
inlawrev-18024	110	16	15	15	NUM
inlawrev-18024	110	17	-	-	SYM
inlawrev-18024	110	18	1	1	NUM
inlawrev-18024	110	19	,	,	PUNCT
inlawrev-18024	110	20	moved	move	VERB
inlawrev-18024	110	21	the	the	DET
inlawrev-18024	110	22	material	material	NOUN
inlawrev-18024	110	23	to	to	PART
inlawrev-18024	110	24	later	later	ADV
inlawrev-18024	110	25	in	in	ADP
inlawrev-18024	110	26	the	the	DET
inlawrev-18024	110	27	chapter	chapter	NOUN
inlawrev-18024	110	28	,	,	PUNCT
inlawrev-18024	110	29	and	and	CCONJ
inlawrev-18024	110	30	gave	give	VERB
inlawrev-18024	110	31	it	it	PRON
inlawrev-18024	110	32	its	its	PRON
inlawrev-18024	110	33	own	own	ADJ
inlawrev-18024	110	34	section	section	NOUN
inlawrev-18024	110	35	:	:	PUNCT
inlawrev-18024	110	36	indiana	indiana	PROPN
inlawrev-18024	110	37	code	code	PROPN
inlawrev-18024	110	38	section	section	NOUN
inlawrev-18024	110	39	6	6	NUM
inlawrev-18024	110	40	-	-	SYM
inlawrev-18024	110	41	1.1	1.1	NUM
inlawrev-18024	110	42	-	-	PUNCT
inlawrev-18024	110	43	15	15	NUM
inlawrev-18024	110	44	-	-	SYM
inlawrev-18024	110	45	17.43	17.43	NUM
inlawrev-18024	110	46	this	this	DET
inlawrev-18024	110	47	provision	provision	NOUN
inlawrev-18024	110	48	shifts	shift	NOUN
inlawrev-18024	110	49	the	the	DET
inlawrev-18024	110	50	burden	burden	NOUN
inlawrev-18024	110	51	on	on	ADP
inlawrev-18024	110	52	an	an	DET
inlawrev-18024	110	53	appeal	appeal	NOUN
inlawrev-18024	110	54	from	from	ADP
inlawrev-18024	110	55	the	the	DET
inlawrev-18024	110	56	taxpayer	taxpayer	NOUN
inlawrev-18024	110	57	to	to	ADP
inlawrev-18024	110	58	the	the	DET
inlawrev-18024	110	59	county	county	NOUN
inlawrev-18024	110	60	assessor	assessor	NOUN
inlawrev-18024	110	61	if	if	SCONJ
inlawrev-18024	110	62	there	there	PRON
inlawrev-18024	110	63	was	be	VERB
inlawrev-18024	110	64	an	an	DET
inlawrev-18024	110	65	increase	increase	NOUN
inlawrev-18024	110	66	of	of	ADP
inlawrev-18024	110	67	more	more	ADJ
inlawrev-18024	110	68	than	than	ADP
inlawrev-18024	110	69	5	5	NUM
inlawrev-18024	110	70	%	%	NOUN
inlawrev-18024	110	71	in	in	ADP
inlawrev-18024	110	72	the	the	DET
inlawrev-18024	110	73	assessed	assess	VERB
inlawrev-18024	110	74	value	value	NOUN
inlawrev-18024	110	75	of	of	ADP
inlawrev-18024	110	76	the	the	DET
inlawrev-18024	110	77	property.44	property.44	NOUN
inlawrev-18024	110	78	there	there	ADV
inlawrev-18024	110	79	has	have	AUX
inlawrev-18024	110	80	also	also	ADV
inlawrev-18024	110	81	been	be	AUX
inlawrev-18024	110	82	a	a	DET
inlawrev-18024	110	83	change	change	NOUN
inlawrev-18024	110	84	to	to	ADP
inlawrev-18024	110	85	indiana	indiana	PROPN
inlawrev-18024	110	86	code	code	PROPN
inlawrev-18024	110	87	section	section	NOUN
inlawrev-18024	110	88	6	6	NUM
inlawrev-18024	110	89	-	-	SYM
inlawrev-18024	110	90	1.1	1.1	NUM
inlawrev-18024	110	91	-	-	PUNCT
inlawrev-18024	110	92	20	20	NUM
inlawrev-18024	110	93	-	-	SYM
inlawrev-18024	110	94	3.6(e	3.6(e	NUM
inlawrev-18024	110	95	)	)	PUNCT
inlawrev-18024	110	96	,	,	PUNCT
inlawrev-18024	110	97	the	the	DET
inlawrev-18024	110	98	procedure	procedure	NOUN
inlawrev-18024	110	99	for	for	ADP
inlawrev-18024	110	100	governments	government	NOUN
inlawrev-18024	110	101	seeking	seek	VERB
inlawrev-18024	110	102	to	to	PART
inlawrev-18024	110	103	put	put	VERB
inlawrev-18024	110	104	a	a	DET
inlawrev-18024	110	105	bond	bond	NOUN
inlawrev-18024	110	106	issuance	issuance	NOUN
inlawrev-18024	110	107	before	before	ADP
inlawrev-18024	110	108	voters	voter	NOUN
inlawrev-18024	110	109	in	in	ADP
inlawrev-18024	110	110	a	a	DET
inlawrev-18024	110	111	referendum.45	referendum.45	NOUN
inlawrev-18024	110	112	beginning	beginning	NOUN
inlawrev-18024	110	113	may	may	AUX
inlawrev-18024	110	114	1	1	NUM
inlawrev-18024	110	115	,	,	PUNCT
inlawrev-18024	110	116	2011	2011	NUM
inlawrev-18024	110	117	,	,	PUNCT
inlawrev-18024	110	118	the	the	DET
inlawrev-18024	110	119	dlgf	dlgf	NOUN
inlawrev-18024	110	120	must	must	AUX
inlawrev-18024	110	121	review	review	VERB
inlawrev-18024	110	122	and	and	CCONJ
inlawrev-18024	110	123	approve	approve	VERB
inlawrev-18024	110	124	the	the	DET
inlawrev-18024	110	125	ballot	ballot	NOUN
inlawrev-18024	110	126	language	language	NOUN
inlawrev-18024	110	127	for	for	SCONJ
inlawrev-18024	110	128	it	it	PRON
inlawrev-18024	110	129	to	to	PART
inlawrev-18024	110	130	be	be	AUX
inlawrev-18024	110	131	placed	place	VERB
inlawrev-18024	110	132	on	on	ADP
inlawrev-18024	110	133	the	the	DET
inlawrev-18024	110	134	ballot.46	ballot.46	NOUN
inlawrev-18024	110	135	the	the	DET
inlawrev-18024	110	136	dlgf	dlgf	NOUN
inlawrev-18024	110	137	must	must	AUX
inlawrev-18024	110	138	respond	respond	VERB
inlawrev-18024	110	139	to	to	ADP
inlawrev-18024	110	140	the	the	DET
inlawrev-18024	110	141	local	local	ADJ
inlawrev-18024	110	142	government	government	NOUN
inlawrev-18024	110	143	agency	agency	NOUN
inlawrev-18024	110	144	within	within	ADP
inlawrev-18024	110	145	ten	ten	NUM
inlawrev-18024	110	146	days	day	NOUN
inlawrev-18024	110	147	,	,	PUNCT
inlawrev-18024	110	148	either	either	CCONJ
inlawrev-18024	110	149	approving	approve	VERB
inlawrev-18024	110	150	the	the	DET
inlawrev-18024	110	151	language	language	NOUN
inlawrev-18024	110	152	or	or	CCONJ
inlawrev-18024	110	153	making	make	VERB
inlawrev-18024	110	154	changes.47	changes.47	NOUN
inlawrev-18024	110	155	if	if	SCONJ
inlawrev-18024	110	156	the	the	DET
inlawrev-18024	110	157	dlgf	dlgf	NOUN
inlawrev-18024	110	158	makes	make	VERB
inlawrev-18024	110	159	changes	change	NOUN
inlawrev-18024	110	160	,	,	PUNCT
inlawrev-18024	110	161	the	the	DET
inlawrev-18024	110	162	local	local	ADJ
inlawrev-18024	110	163	government	government	NOUN
inlawrev-18024	110	164	agency	agency	NOUN
inlawrev-18024	110	165	must	must	AUX
inlawrev-18024	110	166	revise	revise	VERB
inlawrev-18024	110	167	and	and	CCONJ
inlawrev-18024	110	168	resubmit	resubmit	VERB
inlawrev-18024	110	169	its	its	PRON
inlawrev-18024	110	170	ballot	ballot	NOUN
inlawrev-18024	110	171	language	language	NOUN
inlawrev-18024	110	172	to	to	ADP
inlawrev-18024	110	173	the	the	DET
inlawrev-18024	110	174	dlgf.48	dlgf.48	PROPN
inlawrev-18024	110	175	only	only	ADV
inlawrev-18024	110	176	upon	upon	SCONJ
inlawrev-18024	110	177	dlgf	dlgf	NOUN
inlawrev-18024	110	178	approval	approval	NOUN
inlawrev-18024	110	179	may	may	AUX
inlawrev-18024	110	180	it	it	PRON
inlawrev-18024	110	181	be	be	AUX
inlawrev-18024	110	182	approved	approve	VERB
inlawrev-18024	110	183	by	by	ADP
inlawrev-18024	110	184	the	the	DET
inlawrev-18024	110	185	county	county	NOUN
inlawrev-18024	110	186	auditor	auditor	NOUN
inlawrev-18024	110	187	and	and	CCONJ
inlawrev-18024	110	188	go	go	VERB
inlawrev-18024	110	189	on	on	ADP
inlawrev-18024	110	190	the	the	DET
inlawrev-18024	110	191	ballot.49	ballot.49	PROPN
inlawrev-18024	110	192	through	through	ADP
inlawrev-18024	110	193	indiana	indiana	PROPN
inlawrev-18024	110	194	code	code	PROPN
inlawrev-18024	110	195	section	section	NOUN
inlawrev-18024	110	196	6	6	NUM
inlawrev-18024	110	197	-	-	SYM
inlawrev-18024	110	198	1.1	1.1	NUM
inlawrev-18024	110	199	-	-	PUNCT
inlawrev-18024	110	200	22.5	22.5	NUM
inlawrev-18024	110	201	-	-	PUNCT
inlawrev-18024	110	202	8(e)(1	8(e)(1	NUM
inlawrev-18024	110	203	)	)	PUNCT
inlawrev-18024	110	204	,	,	PUNCT
inlawrev-18024	110	205	dlgf	dlgf	NOUN
inlawrev-18024	110	206	has	have	AUX
inlawrev-18024	110	207	also	also	ADV
inlawrev-18024	110	208	received	receive	VERB
inlawrev-18024	110	209	new	new	ADJ
inlawrev-18024	110	210	oversight	oversight	NOUN
inlawrev-18024	110	211	responsibilities	responsibility	NOUN
inlawrev-18024	110	212	over	over	ADP
inlawrev-18024	110	213	the	the	DET
inlawrev-18024	110	214	county	county	NOUN
inlawrev-18024	110	215	auditors	auditor	NOUN
inlawrev-18024	110	216	’	’	PART
inlawrev-18024	110	217	adjustment	adjustment	NOUN
inlawrev-18024	110	218	authority.50	authority.50	NOUN
inlawrev-18024	110	219	the	the	DET
inlawrev-18024	110	220	dlgf	dlgf	NOUN
inlawrev-18024	110	221	may	may	AUX
inlawrev-18024	110	222	now	now	ADV
inlawrev-18024	110	223	authorize	authorize	VERB
inlawrev-18024	110	224	the	the	DET
inlawrev-18024	110	225	following	follow	VERB
inlawrev-18024	110	226	types	type	NOUN
inlawrev-18024	110	227	of	of	ADP
inlawrev-18024	110	228	adjustments	adjustment	NOUN
inlawrev-18024	110	229	:	:	PUNCT
inlawrev-18024	111	1	36	36	NUM
inlawrev-18024	111	2	.	.	PUNCT
inlawrev-18024	111	3	ind	ind	PROPN
inlawrev-18024	111	4	.	.	PUNCT
inlawrev-18024	112	1	code	code	PROPN
inlawrev-18024	112	2	§	§	PROPN
inlawrev-18024	112	3	6	6	NUM
inlawrev-18024	112	4	-	-	SYM
inlawrev-18024	112	5	1.1	1.1	NUM
inlawrev-18024	112	6	-	-	NUM
inlawrev-18024	112	7	18.5	18.5	NUM
inlawrev-18024	112	8	-	-	SYM
inlawrev-18024	112	9	14	14	NUM
inlawrev-18024	112	10	.	.	PUNCT
inlawrev-18024	113	1	37	37	NUM
inlawrev-18024	113	2	.	.	PUNCT
inlawrev-18024	114	1	i	i	PRON
inlawrev-18024	114	2	d.	d.	PROPN
inlawrev-18024	114	3	§	§	PROPN
inlawrev-18024	114	4	6	6	NUM
inlawrev-18024	114	5	-	-	SYM
inlawrev-18024	114	6	1.1	1.1	NUM
inlawrev-18024	114	7	-	-	NUM
inlawrev-18024	114	8	18.5	18.5	NUM
inlawrev-18024	114	9	-	-	SYM
inlawrev-18024	114	10	13.7	13.7	NUM
inlawrev-18024	114	11	.	.	PUNCT
inlawrev-18024	115	1	38	38	NUM
inlawrev-18024	115	2	.	.	PUNCT
inlawrev-18024	116	1	i	i	PRON
inlawrev-18024	116	2	d.	d.	PROPN
inlawrev-18024	116	3	§	§	PROPN
inlawrev-18024	116	4	6	6	NUM
inlawrev-18024	116	5	-	-	SYM
inlawrev-18024	116	6	1.1	1.1	NUM
inlawrev-18024	116	7	-	-	PUNCT
inlawrev-18024	116	8	18.5	18.5	NUM
inlawrev-18024	116	9	-	-	PUNCT
inlawrev-18024	116	10	13.7(a	13.7(a	NUM
inlawrev-18024	116	11	)	)	PUNCT
inlawrev-18024	116	12	.	.	PUNCT
inlawrev-18024	117	1	39	39	NUM
inlawrev-18024	117	2	.	.	PUNCT
inlawrev-18024	118	1	i	i	PRON
inlawrev-18024	118	2	d.	d.	PROPN
inlawrev-18024	118	3	§	§	PROPN
inlawrev-18024	118	4	§	§	PROPN
inlawrev-18024	118	5	6	6	NUM
inlawrev-18024	118	6	-	-	SYM
inlawrev-18024	118	7	1.1	1.1	NUM
inlawrev-18024	118	8	-	-	NUM
inlawrev-18024	118	9	18.5	18.5	NUM
inlawrev-18024	118	10	-	-	PUNCT
inlawrev-18024	118	11	13.7(b)-(d	13.7(b)-(d	NUM
inlawrev-18024	118	12	)	)	PUNCT
inlawrev-18024	118	13	.	.	PUNCT
inlawrev-18024	119	1	40	40	NUM
inlawrev-18024	119	2	.	.	PUNCT
inlawrev-18024	120	1	i	i	PRON
inlawrev-18024	120	2	d.	d.	PROPN
inlawrev-18024	120	3	§	§	PROPN
inlawrev-18024	120	4	6	6	NUM
inlawrev-18024	120	5	-	-	SYM
inlawrev-18024	120	6	3.5	3.5	NUM
inlawrev-18024	120	7	-	-	PUNCT
inlawrev-18024	120	8	7	7	NUM
inlawrev-18024	120	9	-	-	PUNCT
inlawrev-18024	120	10	27.5(d	27.5(d	NUM
inlawrev-18024	120	11	)	)	PUNCT
inlawrev-18024	120	12	.	.	PUNCT
inlawrev-18024	121	1	41	41	NUM
inlawrev-18024	121	2	.	.	PUNCT
inlawrev-18024	122	1	i	i	PRON
inlawrev-18024	122	2	d.	d.	PROPN
inlawrev-18024	122	3	42	42	NUM
inlawrev-18024	122	4	.	.	PUNCT
inlawrev-18024	123	1	i	i	PRON
inlawrev-18024	123	2	d.	d.	PROPN
inlawrev-18024	123	3	§	§	PROPN
inlawrev-18024	123	4	6	6	NUM
inlawrev-18024	123	5	-	-	SYM
inlawrev-18024	123	6	3.5	3.5	NUM
inlawrev-18024	123	7	-	-	PUNCT
inlawrev-18024	123	8	7	7	NUM
inlawrev-18024	123	9	-	-	NUM
inlawrev-18024	123	10	5(z	5(z	NUM
inlawrev-18024	123	11	)	)	PUNCT
inlawrev-18024	123	12	.	.	PUNCT
inlawrev-18024	124	1	43	43	NUM
inlawrev-18024	124	2	.	.	PUNCT
inlawrev-18024	125	1	i	i	PRON
inlawrev-18024	125	2	d.	d.	PROPN
inlawrev-18024	125	3	§	§	PROPN
inlawrev-18024	125	4	6	6	NUM
inlawrev-18024	125	5	-	-	SYM
inlawrev-18024	125	6	1.1	1.1	NUM
inlawrev-18024	125	7	-	-	PUNCT
inlawrev-18024	125	8	15	15	NUM
inlawrev-18024	125	9	-	-	SYM
inlawrev-18024	125	10	17	17	NUM
inlawrev-18024	125	11	(	(	PUNCT
inlawrev-18024	125	12	version	version	NOUN
inlawrev-18024	125	13	a	a	NOUN
inlawrev-18024	125	14	)	)	PUNCT
inlawrev-18024	125	15	.	.	PUNCT
inlawrev-18024	126	1	44	44	NUM
inlawrev-18024	126	2	.	.	X
inlawrev-18024	126	3	2011	2011	NUM
inlawrev-18024	126	4	ind	ind	NOUN
inlawrev-18024	126	5	.	.	PUNCT
inlawrev-18024	127	1	acts	act	VERB
inlawrev-18024	127	2	1969	1969	NUM
inlawrev-18024	127	3	,	,	PUNCT
inlawrev-18024	127	4	2014	2014	NUM
inlawrev-18024	127	5	.	.	PUNCT
inlawrev-18024	128	1	45	45	NUM
inlawrev-18024	128	2	.	.	PUNCT
inlawrev-18024	128	3	ind	ind	PROPN
inlawrev-18024	128	4	.	.	PUNCT
inlawrev-18024	129	1	code	code	PROPN
inlawrev-18024	129	2	§	§	PROPN
inlawrev-18024	129	3	6	6	NUM
inlawrev-18024	129	4	-	-	SYM
inlawrev-18024	129	5	1.1	1.1	NUM
inlawrev-18024	129	6	-	-	PUNCT
inlawrev-18024	129	7	20	20	NUM
inlawrev-18024	129	8	-	-	SYM
inlawrev-18024	129	9	3.6(e	3.6(e	NUM
inlawrev-18024	129	10	)	)	PUNCT
inlawrev-18024	129	11	.	.	PUNCT
inlawrev-18024	130	1	46	46	NUM
inlawrev-18024	130	2	.	.	PUNCT
inlawrev-18024	131	1	i	i	PRON
inlawrev-18024	131	2	d.	d.	PROPN
inlawrev-18024	131	3	47	47	NUM
inlawrev-18024	131	4	.	.	PUNCT
inlawrev-18024	132	1	i	i	PRON
inlawrev-18024	132	2	d.	d.	PROPN
inlawrev-18024	132	3	48	48	NUM
inlawrev-18024	132	4	.	.	PUNCT
inlawrev-18024	133	1	i	i	PRON
inlawrev-18024	133	2	d.	d.	PROPN
inlawrev-18024	133	3	49	49	NUM
inlawrev-18024	133	4	.	.	PUNCT
inlawrev-18024	134	1	i	i	PRON
inlawrev-18024	134	2	d.	d.	PROPN
inlawrev-18024	134	3	50	50	NUM
inlawrev-18024	134	4	.	.	PUNCT
inlawrev-18024	135	1	i	i	PRON
inlawrev-18024	135	2	d.	d.	PROPN
inlawrev-18024	135	3	§	§	PROPN
inlawrev-18024	135	4	6	6	NUM
inlawrev-18024	135	5	-	-	SYM
inlawrev-18024	135	6	1.1	1.1	NUM
inlawrev-18024	135	7	-	-	PUNCT
inlawrev-18024	135	8	22.5	22.5	NUM
inlawrev-18024	135	9	-	-	PUNCT
inlawrev-18024	135	10	8(e)(1	8(e)(1	NUM
inlawrev-18024	135	11	)	)	PUNCT
inlawrev-18024	135	12	.	.	PUNCT
inlawrev-18024	136	1	1346	1346	NUM
inlawrev-18024	136	2	indiana	indiana	PROPN
inlawrev-18024	136	3	law	law	PROPN
inlawrev-18024	136	4	review	review	NOUN
inlawrev-18024	136	5	[	[	X
inlawrev-18024	136	6	vol	vol	NOUN
inlawrev-18024	136	7	.	.	PUNCT
inlawrev-18024	137	1	45:1341	45:1341	NUM
inlawrev-18024	137	2	(	(	PUNCT
inlawrev-18024	137	3	c	c	NOUN
inlawrev-18024	137	4	)	)	PUNCT
inlawrev-18024	137	5	adjustments	adjustment	NOUN
inlawrev-18024	137	6	to	to	PART
inlawrev-18024	137	7	include	include	VERB
inlawrev-18024	137	8	current	current	ADJ
inlawrev-18024	137	9	year	year	NOUN
inlawrev-18024	137	10	special	special	ADJ
inlawrev-18024	137	11	assessments	assessment	NOUN
inlawrev-18024	137	12	or	or	CCONJ
inlawrev-18024	137	13	exclude	exclude	VERB
inlawrev-18024	137	14	special	special	ADJ
inlawrev-18024	137	15	assessments	assessment	NOUN
inlawrev-18024	137	16	payable	payable	ADJ
inlawrev-18024	137	17	in	in	ADP
inlawrev-18024	137	18	the	the	DET
inlawrev-18024	137	19	year	year	NOUN
inlawrev-18024	137	20	of	of	ADP
inlawrev-18024	137	21	the	the	DET
inlawrev-18024	137	22	assessment	assessment	NOUN
inlawrev-18024	137	23	date	date	NOUN
inlawrev-18024	137	24	but	but	CCONJ
inlawrev-18024	137	25	not	not	PART
inlawrev-18024	137	26	payable	payable	ADJ
inlawrev-18024	137	27	in	in	ADP
inlawrev-18024	137	28	the	the	DET
inlawrev-18024	137	29	current	current	ADJ
inlawrev-18024	137	30	year	year	NOUN
inlawrev-18024	137	31	;	;	PUNCT
inlawrev-18024	137	32	(	(	PUNCT
inlawrev-18024	137	33	d	d	X
inlawrev-18024	137	34	)	)	PUNCT
inlawrev-18024	137	35	adjustments	adjustment	NOUN
inlawrev-18024	137	36	to	to	PART
inlawrev-18024	137	37	include	include	VERB
inlawrev-18024	137	38	delinquent	delinquent	NOUN
inlawrev-18024	137	39	:	:	PUNCT
inlawrev-18024	137	40	(	(	PUNCT
inlawrev-18024	137	41	i	i	NOUN
inlawrev-18024	137	42	)	)	PUNCT
inlawrev-18024	137	43	taxes	taxis	NOUN
inlawrev-18024	137	44	;	;	PUNCT
inlawrev-18024	137	45	and	and	CCONJ
inlawrev-18024	137	46	(	(	PUNCT
inlawrev-18024	137	47	ii	ii	NOUN
inlawrev-18024	137	48	)	)	PUNCT
inlawrev-18024	137	49	special	special	ADJ
inlawrev-18024	137	50	assessments	assessment	NOUN
inlawrev-18024	137	51	;	;	PUNCT
inlawrev-18024	137	52	(	(	PUNCT
inlawrev-18024	137	53	e	e	NOUN
inlawrev-18024	137	54	)	)	PUNCT
inlawrev-18024	137	55	adjustments	adjustment	NOUN
inlawrev-18024	137	56	to	to	PART
inlawrev-18024	137	57	include	include	VERB
inlawrev-18024	137	58	penalties	penalty	NOUN
inlawrev-18024	137	59	that	that	PRON
inlawrev-18024	137	60	are	be	AUX
inlawrev-18024	137	61	due	due	ADJ
inlawrev-18024	137	62	and	and	CCONJ
inlawrev-18024	137	63	owing	owe	VERB
inlawrev-18024	137	64	;	;	PUNCT
inlawrev-18024	137	65	and	and	CCONJ
inlawrev-18024	137	66	(	(	PUNCT
inlawrev-18024	137	67	f	f	X
inlawrev-18024	137	68	)	)	PUNCT
inlawrev-18024	137	69	adjustments	adjustment	NOUN
inlawrev-18024	137	70	to	to	PART
inlawrev-18024	137	71	include	include	VERB
inlawrev-18024	137	72	interest	interest	NOUN
inlawrev-18024	137	73	that	that	PRON
inlawrev-18024	137	74	is	be	AUX
inlawrev-18024	137	75	due	due	ADJ
inlawrev-18024	137	76	and	and	CCONJ
inlawrev-18024	137	77	owing.51	owing.51	PROPN
inlawrev-18024	137	78	the	the	DET
inlawrev-18024	137	79	ga	ga	PROPN
inlawrev-18024	137	80	now	now	ADV
inlawrev-18024	137	81	requires	require	VERB
inlawrev-18024	137	82	dor	dor	PROPN
inlawrev-18024	137	83	to	to	PART
inlawrev-18024	137	84	publish	publish	VERB
inlawrev-18024	137	85	a	a	DET
inlawrev-18024	137	86	notification	notification	NOUN
inlawrev-18024	137	87	informing	inform	VERB
inlawrev-18024	137	88	taxpayers	taxpayer	NOUN
inlawrev-18024	137	89	of	of	ADP
inlawrev-18024	137	90	their	their	PRON
inlawrev-18024	137	91	obligation	obligation	NOUN
inlawrev-18024	137	92	to	to	PART
inlawrev-18024	137	93	remit	remit	VERB
inlawrev-18024	137	94	use	use	NOUN
inlawrev-18024	137	95	tax	tax	NOUN
inlawrev-18024	137	96	on	on	ADP
inlawrev-18024	137	97	their	their	PRON
inlawrev-18024	137	98	state	state	NOUN
inlawrev-18024	137	99	income	income	NOUN
inlawrev-18024	137	100	tax	tax	NOUN
inlawrev-18024	137	101	returns.52	returns.52	NOUN
inlawrev-18024	137	102	dor	dor	PROPN
inlawrev-18024	137	103	is	be	AUX
inlawrev-18024	137	104	also	also	ADV
inlawrev-18024	137	105	now	now	ADV
inlawrev-18024	137	106	prohibited	prohibit	VERB
inlawrev-18024	137	107	from	from	ADP
inlawrev-18024	137	108	renewing	renew	VERB
inlawrev-18024	137	109	the	the	DET
inlawrev-18024	137	110	retail	retail	ADJ
inlawrev-18024	137	111	merchant	merchant	NOUN
inlawrev-18024	137	112	certificate	certificate	NOUN
inlawrev-18024	137	113	for	for	ADP
inlawrev-18024	137	114	any	any	DET
inlawrev-18024	137	115	entity	entity	NOUN
inlawrev-18024	137	116	delinquent	delinquent	NOUN
inlawrev-18024	137	117	on	on	ADP
inlawrev-18024	137	118	its	its	PRON
inlawrev-18024	137	119	taxes.53	taxes.53	NOUN
inlawrev-18024	137	120	the	the	DET
inlawrev-18024	137	121	ga	ga	PROPN
inlawrev-18024	137	122	authorized	authorize	VERB
inlawrev-18024	137	123	counties	county	NOUN
inlawrev-18024	137	124	to	to	PART
inlawrev-18024	137	125	impose	impose	VERB
inlawrev-18024	137	126	coits	coit	NOUN
inlawrev-18024	137	127	,	,	PUNCT
inlawrev-18024	137	128	retroactive	retroactive	ADJ
inlawrev-18024	137	129	to	to	ADP
inlawrev-18024	137	130	200954	200954	NUM
inlawrev-18024	137	131	and	and	CCONJ
inlawrev-18024	137	132	changed	change	VERB
inlawrev-18024	137	133	the	the	DET
inlawrev-18024	137	134	filing	filing	NOUN
inlawrev-18024	137	135	deadline	deadline	NOUN
inlawrev-18024	137	136	for	for	ADP
inlawrev-18024	137	137	such	such	ADJ
inlawrev-18024	137	138	taxes	taxis	NOUN
inlawrev-18024	137	139	from	from	ADP
inlawrev-18024	137	140	october	october	PROPN
inlawrev-18024	137	141	1	1	NUM
inlawrev-18024	137	142	to	to	ADP
inlawrev-18024	137	143	december	december	PROPN
inlawrev-18024	137	144	1	1	NUM
inlawrev-18024	137	145	of	of	ADP
inlawrev-18024	137	146	the	the	DET
inlawrev-18024	137	147	taxable	taxable	ADJ
inlawrev-18024	137	148	year.55	year.55	NOUN
inlawrev-18024	137	149	counties	county	NOUN
inlawrev-18024	137	150	now	now	ADV
inlawrev-18024	137	151	also	also	ADV
inlawrev-18024	137	152	have	have	VERB
inlawrev-18024	137	153	additional	additional	ADJ
inlawrev-18024	137	154	flexibility	flexibility	NOUN
inlawrev-18024	137	155	of	of	ADP
inlawrev-18024	137	156	when	when	SCONJ
inlawrev-18024	137	157	to	to	PART
inlawrev-18024	137	158	pass	pass	VERB
inlawrev-18024	137	159	ordinances	ordinance	NOUN
inlawrev-18024	137	160	affecting	affect	VERB
inlawrev-18024	137	161	tax	tax	NOUN
inlawrev-18024	137	162	rates	rate	NOUN
inlawrev-18024	137	163	,	,	PUNCT
inlawrev-18024	137	164	specifically	specifically	ADV
inlawrev-18024	137	165	when	when	SCONJ
inlawrev-18024	137	166	those	those	DET
inlawrev-18024	137	167	ordinances	ordinance	NOUN
inlawrev-18024	137	168	take	take	VERB
inlawrev-18024	137	169	effect	effect	NOUN
inlawrev-18024	137	170	.	.	PUNCT
inlawrev-18024	138	1	previously	previously	ADV
inlawrev-18024	138	2	,	,	PUNCT
inlawrev-18024	138	3	an	an	DET
inlawrev-18024	138	4	ordinance	ordinance	NOUN
inlawrev-18024	138	5	raising	raise	VERB
inlawrev-18024	138	6	taxes	taxis	NOUN
inlawrev-18024	138	7	,	,	PUNCT
inlawrev-18024	138	8	lowering	lower	VERB
inlawrev-18024	138	9	taxes	taxis	NOUN
inlawrev-18024	138	10	,	,	PUNCT
inlawrev-18024	138	11	or	or	CCONJ
inlawrev-18024	138	12	rescinding	rescind	VERB
inlawrev-18024	138	13	an	an	DET
inlawrev-18024	138	14	ordinance	ordinance	NOUN
inlawrev-18024	138	15	doing	do	VERB
inlawrev-18024	138	16	either	either	PRON
inlawrev-18024	138	17	of	of	ADP
inlawrev-18024	138	18	the	the	DET
inlawrev-18024	138	19	first	first	ADJ
inlawrev-18024	138	20	two	two	NUM
inlawrev-18024	138	21	had	have	VERB
inlawrev-18024	138	22	to	to	PART
inlawrev-18024	138	23	be	be	AUX
inlawrev-18024	138	24	passed	pass	VERB
inlawrev-18024	138	25	between	between	ADP
inlawrev-18024	138	26	march	march	PROPN
inlawrev-18024	138	27	31	31	NUM
inlawrev-18024	138	28	and	and	CCONJ
inlawrev-18024	138	29	august	august	PROPN
inlawrev-18024	138	30	1	1	NUM
inlawrev-18024	138	31	to	to	PART
inlawrev-18024	138	32	be	be	AUX
inlawrev-18024	138	33	effective	effective	ADJ
inlawrev-18024	138	34	that	that	SCONJ
inlawrev-18024	138	35	taxable	taxable	ADJ
inlawrev-18024	138	36	year.56	year.56	NOUN
inlawrev-18024	138	37	this	this	DET
inlawrev-18024	138	38	restriction	restriction	NOUN
inlawrev-18024	138	39	has	have	AUX
inlawrev-18024	138	40	been	be	AUX
inlawrev-18024	138	41	removed	remove	VERB
inlawrev-18024	138	42	for	for	ADP
inlawrev-18024	138	43	all	all	DET
inlawrev-18024	138	44	three	three	NUM
inlawrev-18024	138	45	circumstances.57	circumstances.57	NOUN
inlawrev-18024	138	46	additionally	additionally	ADV
inlawrev-18024	138	47	,	,	PUNCT
inlawrev-18024	138	48	the	the	DET
inlawrev-18024	138	49	statutory	statutory	ADJ
inlawrev-18024	138	50	provisions	provision	NOUN
inlawrev-18024	138	51	mandating	mandate	VERB
inlawrev-18024	138	52	an	an	DET
inlawrev-18024	138	53	effective	effective	ADJ
inlawrev-18024	138	54	date	date	NOUN
inlawrev-18024	138	55	of	of	ADP
inlawrev-18024	138	56	the	the	DET
inlawrev-18024	138	57	increase	increase	NOUN
inlawrev-18024	138	58	,	,	PUNCT
inlawrev-18024	138	59	decrease	decrease	NOUN
inlawrev-18024	138	60	,	,	PUNCT
inlawrev-18024	138	61	or	or	CCONJ
inlawrev-18024	138	62	rescission	rescission	NOUN
inlawrev-18024	138	63	of	of	ADP
inlawrev-18024	138	64	october	october	PROPN
inlawrev-18024	138	65	1	1	NUM
inlawrev-18024	138	66	of	of	ADP
inlawrev-18024	138	67	that	that	DET
inlawrev-18024	138	68	year	year	NOUN
inlawrev-18024	138	69	has	have	AUX
inlawrev-18024	138	70	been	be	AUX
inlawrev-18024	138	71	removed.58	removed.58	ADJ
inlawrev-18024	138	72	presumably	presumably	ADV
inlawrev-18024	138	73	,	,	PUNCT
inlawrev-18024	138	74	since	since	SCONJ
inlawrev-18024	138	75	no	no	DET
inlawrev-18024	138	76	alternative	alternative	ADJ
inlawrev-18024	138	77	date	date	NOUN
inlawrev-18024	138	78	was	be	AUX
inlawrev-18024	138	79	included	include	VERB
inlawrev-18024	138	80	,	,	PUNCT
inlawrev-18024	138	81	an	an	DET
inlawrev-18024	138	82	ordinance	ordinance	NOUN
inlawrev-18024	138	83	will	will	AUX
inlawrev-18024	138	84	become	become	VERB
inlawrev-18024	138	85	effective	effective	ADJ
inlawrev-18024	138	86	immediately	immediately	ADV
inlawrev-18024	138	87	upon	upon	SCONJ
inlawrev-18024	138	88	passage	passage	NOUN
inlawrev-18024	138	89	.	.	PUNCT
inlawrev-18024	139	1	motor	motor	NOUN
inlawrev-18024	139	2	carrier	carrier	NOUN
inlawrev-18024	139	3	fuel	fuel	NOUN
inlawrev-18024	139	4	tax	tax	NOUN
inlawrev-18024	139	5	returns	return	NOUN
inlawrev-18024	139	6	now	now	ADV
inlawrev-18024	139	7	must	must	AUX
inlawrev-18024	139	8	be	be	AUX
inlawrev-18024	139	9	filed	file	VERB
inlawrev-18024	139	10	electronically,59	electronically,59	NOUN
inlawrev-18024	139	11	and	and	CCONJ
inlawrev-18024	139	12	dor	dor	PROPN
inlawrev-18024	139	13	can	can	AUX
inlawrev-18024	139	14	revoke	revoke	VERB
inlawrev-18024	139	15	a	a	DET
inlawrev-18024	139	16	taxpayer	taxpayer	NOUN
inlawrev-18024	139	17	’s	’s	PART
inlawrev-18024	139	18	license	license	NOUN
inlawrev-18024	139	19	to	to	PART
inlawrev-18024	139	20	operate	operate	VERB
inlawrev-18024	139	21	if	if	SCONJ
inlawrev-18024	139	22	the	the	DET
inlawrev-18024	139	23	taxpayer	taxpayer	NOUN
inlawrev-18024	139	24	fails	fail	VERB
inlawrev-18024	139	25	to	to	PART
inlawrev-18024	139	26	file	file	VERB
inlawrev-18024	139	27	the	the	DET
inlawrev-18024	139	28	electronic	electronic	ADJ
inlawrev-18024	139	29	return.60	return.60	NOUN
inlawrev-18024	139	30	for	for	ADP
inlawrev-18024	139	31	a	a	DET
inlawrev-18024	139	32	cedit	cedit	NOUN
inlawrev-18024	139	33	,	,	PUNCT
inlawrev-18024	139	34	the	the	DET
inlawrev-18024	139	35	deadline	deadline	NOUN
inlawrev-18024	139	36	for	for	ADP
inlawrev-18024	139	37	a	a	DET
inlawrev-18024	139	38	change	change	NOUN
inlawrev-18024	139	39	in	in	ADP
inlawrev-18024	139	40	the	the	DET
inlawrev-18024	139	41	tax	tax	NOUN
inlawrev-18024	139	42	to	to	PART
inlawrev-18024	139	43	be	be	AUX
inlawrev-18024	139	44	effective	effective	ADJ
inlawrev-18024	139	45	on	on	ADP
inlawrev-18024	139	46	january	january	PROPN
inlawrev-18024	139	47	1	1	NUM
inlawrev-18024	139	48	of	of	ADP
inlawrev-18024	139	49	the	the	DET
inlawrev-18024	139	50	next	next	ADJ
inlawrev-18024	139	51	calendar	calendar	NOUN
inlawrev-18024	139	52	year	year	NOUN
inlawrev-18024	139	53	has	have	AUX
inlawrev-18024	139	54	been	be	AUX
inlawrev-18024	139	55	extended	extend	VERB
inlawrev-18024	139	56	from	from	ADP
inlawrev-18024	139	57	july	july	PROPN
inlawrev-18024	139	58	1	1	NUM
inlawrev-18024	139	59	to	to	ADP
inlawrev-18024	139	60	august	august	PROPN
inlawrev-18024	139	61	2.61	2.61	NUM
inlawrev-18024	139	62	the	the	DET
inlawrev-18024	139	63	deadline	deadline	NOUN
inlawrev-18024	139	64	for	for	ADP
inlawrev-18024	139	65	paying	pay	VERB
inlawrev-18024	139	66	dor	dor	PROPN
inlawrev-18024	139	67	’s	’s	PART
inlawrev-18024	139	68	assessment	assessment	NOUN
inlawrev-18024	139	69	or	or	CCONJ
inlawrev-18024	139	70	filing	file	VERB
inlawrev-18024	139	71	a	a	DET
inlawrev-18024	139	72	written	write	VERB
inlawrev-18024	139	73	tax	tax	NOUN
inlawrev-18024	139	74	protest	protest	NOUN
inlawrev-18024	139	75	has	have	AUX
inlawrev-18024	139	76	been	be	AUX
inlawrev-18024	139	77	extended	extend	VERB
inlawrev-18024	139	78	from	from	ADP
inlawrev-18024	139	79	forty	forty	NUM
inlawrev-18024	139	80	-	-	PUNCT
inlawrev-18024	139	81	five	five	NUM
inlawrev-18024	139	82	to	to	PART
inlawrev-18024	139	83	sixty	sixty	NUM
inlawrev-18024	139	84	days.62	days.62	NOUN
inlawrev-18024	139	85	if	if	SCONJ
inlawrev-18024	139	86	a	a	DET
inlawrev-18024	139	87	tax	tax	NOUN
inlawrev-18024	139	88	warrant	warrant	NOUN
inlawrev-18024	139	89	issued	issue	VERB
inlawrev-18024	139	90	is	be	AUX
inlawrev-18024	139	91	erroneous	erroneous	ADJ
inlawrev-18024	139	92	,	,	PUNCT
inlawrev-18024	139	93	the	the	DET
inlawrev-18024	139	94	circuit	circuit	NOUN
inlawrev-18024	139	95	court	court	NOUN
inlawrev-18024	139	96	clerk	clerk	NOUN
inlawrev-18024	139	97	is	be	AUX
inlawrev-18024	139	98	now	now	ADV
inlawrev-18024	139	99	responsible	responsible	ADJ
inlawrev-18024	139	100	for	for	ADP
inlawrev-18024	139	101	expunging	expunge	VERB
inlawrev-18024	139	102	the	the	DET
inlawrev-18024	139	103	warrant	warrant	NOUN
inlawrev-18024	139	104	from	from	ADP
inlawrev-18024	139	105	the	the	DET
inlawrev-18024	139	106	51	51	NUM
inlawrev-18024	139	107	.	.	PUNCT
inlawrev-18024	140	1	i	i	PRON
inlawrev-18024	140	2	d.	d.	PROPN
inlawrev-18024	140	3	52	52	NUM
inlawrev-18024	140	4	.	.	PUNCT
inlawrev-18024	141	1	i	i	PRON
inlawrev-18024	141	2	d.	d.	PROPN
inlawrev-18024	141	3	§	§	PROPN
inlawrev-18024	141	4	6	6	NUM
inlawrev-18024	141	5	-	-	SYM
inlawrev-18024	141	6	2.5	2.5	NUM
inlawrev-18024	141	7	-	-	PUNCT
inlawrev-18024	141	8	3	3	NUM
inlawrev-18024	141	9	-	-	SYM
inlawrev-18024	141	10	10	10	NUM
inlawrev-18024	141	11	.	.	PUNCT
inlawrev-18024	142	1	53	53	NUM
inlawrev-18024	142	2	.	.	PUNCT
inlawrev-18024	143	1	i	i	PRON
inlawrev-18024	143	2	d.	d.	PROPN
inlawrev-18024	143	3	§	§	PROPN
inlawrev-18024	143	4	6	6	NUM
inlawrev-18024	143	5	-	-	SYM
inlawrev-18024	143	6	2.5	2.5	NUM
inlawrev-18024	143	7	-	-	PUNCT
inlawrev-18024	143	8	8	8	NUM
inlawrev-18024	143	9	-	-	PUNCT
inlawrev-18024	143	10	1(g	1(g	NUM
inlawrev-18024	143	11	)	)	PUNCT
inlawrev-18024	143	12	.	.	PUNCT
inlawrev-18024	144	1	54	54	NUM
inlawrev-18024	144	2	.	.	PUNCT
inlawrev-18024	145	1	i	i	PRON
inlawrev-18024	145	2	d.	d.	PROPN
inlawrev-18024	145	3	§	§	PROPN
inlawrev-18024	145	4	6	6	NUM
inlawrev-18024	145	5	-	-	SYM
inlawrev-18024	145	6	3.5	3.5	NUM
inlawrev-18024	145	7	-	-	PUNCT
inlawrev-18024	145	8	0.8	0.8	NUM
inlawrev-18024	145	9	.	.	PUNCT
inlawrev-18024	146	1	55	55	NUM
inlawrev-18024	146	2	.	.	PUNCT
inlawrev-18024	147	1	i	i	PRON
inlawrev-18024	147	2	d.	d.	PROPN
inlawrev-18024	147	3	§	§	PROPN
inlawrev-18024	147	4	6	6	NUM
inlawrev-18024	147	5	-	-	SYM
inlawrev-18024	147	6	3.5	3.5	NUM
inlawrev-18024	147	7	-	-	PUNCT
inlawrev-18024	147	8	1.1	1.1	NUM
inlawrev-18024	147	9	-	-	PUNCT
inlawrev-18024	147	10	2(a	2(a	NUM
inlawrev-18024	147	11	)	)	PUNCT
inlawrev-18024	147	12	.	.	PUNCT
inlawrev-18024	148	1	56	56	NUM
inlawrev-18024	148	2	.	.	X
inlawrev-18024	148	3	2011	2011	NUM
inlawrev-18024	148	4	ind	ind	NOUN
inlawrev-18024	148	5	.	.	PUNCT
inlawrev-18024	149	1	acts	act	VERB
inlawrev-18024	149	2	699	699	NUM
inlawrev-18024	149	3	,	,	PUNCT
inlawrev-18024	149	4	703	703	NUM
inlawrev-18024	149	5	-	-	SYM
inlawrev-18024	149	6	05	05	NUM
inlawrev-18024	149	7	(	(	PUNCT
inlawrev-18024	149	8	2011	2011	NUM
inlawrev-18024	149	9	)	)	PUNCT
inlawrev-18024	149	10	.	.	PUNCT
inlawrev-18024	150	1	57	57	NUM
inlawrev-18024	150	2	.	.	X
inlawrev-18024	151	1	ind	ind	PROPN
inlawrev-18024	151	2	.	.	PUNCT
inlawrev-18024	151	3	code	code	PROPN
inlawrev-18024	151	4	§	§	PROPN
inlawrev-18024	151	5	§	§	PROPN
inlawrev-18024	151	6	6	6	NUM
inlawrev-18024	151	7	-	-	SYM
inlawrev-18024	151	8	3.5	3.5	NUM
inlawrev-18024	151	9	-	-	PUNCT
inlawrev-18024	151	10	1.1	1.1	NUM
inlawrev-18024	151	11	-	-	PUNCT
inlawrev-18024	151	12	3(a	3(a	NUM
inlawrev-18024	151	13	)	)	PUNCT
inlawrev-18024	151	14	;	;	PUNCT
inlawrev-18024	151	15	6	6	NUM
inlawrev-18024	151	16	-	-	SYM
inlawrev-18024	151	17	3.5	3.5	NUM
inlawrev-18024	151	18	-	-	PUNCT
inlawrev-18024	151	19	1.1	1.1	NUM
inlawrev-18024	151	20	-	-	PUNCT
inlawrev-18024	151	21	3.1(a	3.1(a	NUM
inlawrev-18024	151	22	)	)	PUNCT
inlawrev-18024	151	23	;	;	PUNCT
inlawrev-18024	151	24	6	6	NUM
inlawrev-18024	151	25	-	-	SYM
inlawrev-18024	151	26	3.5	3.5	NUM
inlawrev-18024	151	27	-	-	PUNCT
inlawrev-18024	151	28	1.1	1.1	NUM
inlawrev-18024	151	29	-	-	PUNCT
inlawrev-18024	151	30	4(b	4(b	NUM
inlawrev-18024	151	31	)	)	PUNCT
inlawrev-18024	151	32	.	.	PUNCT
inlawrev-18024	152	1	58	58	NUM
inlawrev-18024	152	2	.	.	X
inlawrev-18024	153	1	2011	2011	NUM
inlawrev-18024	153	2	ind	ind	NOUN
inlawrev-18024	153	3	.	.	PUNCT
inlawrev-18024	154	1	acts	act	VERB
inlawrev-18024	154	2	699	699	NUM
inlawrev-18024	154	3	,	,	PUNCT
inlawrev-18024	154	4	703	703	NUM
inlawrev-18024	154	5	-	-	SYM
inlawrev-18024	154	6	05	05	NUM
inlawrev-18024	154	7	.	.	PUNCT
inlawrev-18024	155	1	59	59	NUM
inlawrev-18024	155	2	.	.	PUNCT
inlawrev-18024	156	1	ind	ind	PROPN
inlawrev-18024	156	2	.	.	PUNCT
inlawrev-18024	157	1	code	code	PROPN
inlawrev-18024	157	2	§	§	PROPN
inlawrev-18024	157	3	6	6	NUM
inlawrev-18024	157	4	-	-	SYM
inlawrev-18024	157	5	6	6	NUM
inlawrev-18024	157	6	-	-	PUNCT
inlawrev-18024	157	7	4.1	4.1	NUM
inlawrev-18024	157	8	-	-	PUNCT
inlawrev-18024	157	9	10(e)-(f	10(e)-(f	NUM
inlawrev-18024	157	10	)	)	PUNCT
inlawrev-18024	157	11	(	(	PUNCT
inlawrev-18024	157	12	version	version	NOUN
inlawrev-18024	157	13	b	b	NOUN
inlawrev-18024	157	14	)	)	PUNCT
inlawrev-18024	157	15	.	.	PUNCT
inlawrev-18024	158	1	60	60	NUM
inlawrev-18024	158	2	.	.	PUNCT
inlawrev-18024	159	1	i	i	PRON
inlawrev-18024	159	2	d.	d.	PROPN
inlawrev-18024	159	3	§	§	PROPN
inlawrev-18024	159	4	6	6	NUM
inlawrev-18024	159	5	-	-	SYM
inlawrev-18024	159	6	6	6	NUM
inlawrev-18024	159	7	-	-	PUNCT
inlawrev-18024	159	8	4.1	4.1	NUM
inlawrev-18024	159	9	-	-	PUNCT
inlawrev-18024	159	10	17(5)-(6	17(5)-(6	NOUN
inlawrev-18024	159	11	)	)	PUNCT
inlawrev-18024	159	12	(	(	PUNCT
inlawrev-18024	159	13	version	version	NOUN
inlawrev-18024	159	14	b	b	NOUN
inlawrev-18024	159	15	)	)	PUNCT
inlawrev-18024	159	16	.	.	PUNCT
inlawrev-18024	160	1	61	61	NUM
inlawrev-18024	160	2	.	.	PUNCT
inlawrev-18024	161	1	i	i	PRON
inlawrev-18024	161	2	d.	d.	PROPN
inlawrev-18024	161	3	§	§	PROPN
inlawrev-18024	161	4	6	6	NUM
inlawrev-18024	161	5	-	-	SYM
inlawrev-18024	161	6	3.5	3.5	NUM
inlawrev-18024	161	7	-	-	PUNCT
inlawrev-18024	161	8	7	7	NUM
inlawrev-18024	161	9	-	-	PUNCT
inlawrev-18024	161	10	12(c)(1	12(c)(1	NUM
inlawrev-18024	161	11	)	)	PUNCT
inlawrev-18024	161	12	.	.	PUNCT
inlawrev-18024	162	1	62	62	NUM
inlawrev-18024	162	2	.	.	PUNCT
inlawrev-18024	163	1	i	i	PRON
inlawrev-18024	163	2	d.	d.	PROPN
inlawrev-18024	163	3	§	§	PROPN
inlawrev-18024	163	4	6	6	NUM
inlawrev-18024	163	5	-	-	SYM
inlawrev-18024	163	6	8.1	8.1	NUM
inlawrev-18024	163	7	-	-	PUNCT
inlawrev-18024	163	8	5	5	NUM
inlawrev-18024	163	9	-	-	PUNCT
inlawrev-18024	163	10	1(d	1(d	NUM
inlawrev-18024	163	11	)	)	PUNCT
inlawrev-18024	163	12	.	.	PUNCT
inlawrev-18024	164	1	2012	2012	NUM
inlawrev-18024	164	2	]	]	PUNCT
inlawrev-18024	164	3	taxation	taxation	NOUN
inlawrev-18024	164	4	1347	1347	NUM
inlawrev-18024	164	5	taxpayer	taxpayer	PROPN
inlawrev-18024	164	6	’s	’s	PART
inlawrev-18024	164	7	record.63	record.63	ADJ
inlawrev-18024	164	8	finally	finally	ADV
inlawrev-18024	164	9	,	,	PUNCT
inlawrev-18024	164	10	there	there	PRON
inlawrev-18024	164	11	have	have	AUX
inlawrev-18024	164	12	been	be	AUX
inlawrev-18024	164	13	changes	change	NOUN
inlawrev-18024	164	14	in	in	ADP
inlawrev-18024	164	15	the	the	DET
inlawrev-18024	164	16	jurisdiction	jurisdiction	NOUN
inlawrev-18024	164	17	and	and	CCONJ
inlawrev-18024	164	18	procedure	procedure	NOUN
inlawrev-18024	164	19	for	for	ADP
inlawrev-18024	164	20	appeals	appeal	NOUN
inlawrev-18024	164	21	made	make	VERB
inlawrev-18024	164	22	to	to	ADP
inlawrev-18024	164	23	the	the	DET
inlawrev-18024	164	24	tax	tax	NOUN
inlawrev-18024	164	25	court	court	NOUN
inlawrev-18024	164	26	.	.	PUNCT
inlawrev-18024	165	1	under	under	ADP
inlawrev-18024	165	2	indiana	indiana	PROPN
inlawrev-18024	165	3	code	code	PROPN
inlawrev-18024	165	4	section	section	NOUN
inlawrev-18024	165	5	6	6	NUM
inlawrev-18024	165	6	-	-	SYM
inlawrev-18024	165	7	8.1	8.1	NUM
inlawrev-18024	165	8	-	-	PUNCT
inlawrev-18024	165	9	8	8	NUM
inlawrev-18024	165	10	-	-	SYM
inlawrev-18024	165	11	16	16	NUM
inlawrev-18024	165	12	,	,	PUNCT
inlawrev-18024	165	13	no	no	DET
inlawrev-18024	165	14	levy	levy	NOUN
inlawrev-18024	165	15	or	or	CCONJ
inlawrev-18024	165	16	other	other	ADJ
inlawrev-18024	165	17	court	court	NOUN
inlawrev-18024	165	18	-	-	PUNCT
inlawrev-18024	165	19	approved	approve	VERB
inlawrev-18024	165	20	action	action	NOUN
inlawrev-18024	165	21	may	may	AUX
inlawrev-18024	165	22	be	be	AUX
inlawrev-18024	165	23	taken	take	VERB
inlawrev-18024	165	24	by	by	ADP
inlawrev-18024	165	25	dor	dor	NOUN
inlawrev-18024	165	26	against	against	ADP
inlawrev-18024	165	27	a	a	DET
inlawrev-18024	165	28	taxpayer	taxpayer	NOUN
inlawrev-18024	165	29	until	until	SCONJ
inlawrev-18024	165	30	after	after	SCONJ
inlawrev-18024	165	31	the	the	DET
inlawrev-18024	165	32	appeal	appeal	NOUN
inlawrev-18024	165	33	period	period	NOUN
inlawrev-18024	165	34	has	have	AUX
inlawrev-18024	165	35	expired	expire	VERB
inlawrev-18024	165	36	or	or	CCONJ
inlawrev-18024	165	37	there	there	PRON
inlawrev-18024	165	38	is	be	VERB
inlawrev-18024	165	39	a	a	DET
inlawrev-18024	165	40	final	final	ADJ
inlawrev-18024	165	41	decision	decision	NOUN
inlawrev-18024	165	42	made	make	VERB
inlawrev-18024	165	43	by	by	ADP
inlawrev-18024	165	44	the	the	DET
inlawrev-18024	165	45	indiana	indiana	PROPN
inlawrev-18024	165	46	tax	tax	PROPN
inlawrev-18024	165	47	court	court	NOUN
inlawrev-18024	165	48	(	(	PUNCT
inlawrev-18024	165	49	tax	tax	NOUN
inlawrev-18024	165	50	court).64	court).64	NOUN
inlawrev-18024	165	51	additionally	additionally	ADV
inlawrev-18024	165	52	,	,	PUNCT
inlawrev-18024	165	53	the	the	DET
inlawrev-18024	165	54	tax	tax	NOUN
inlawrev-18024	165	55	court	court	NOUN
inlawrev-18024	165	56	loses	lose	VERB
inlawrev-18024	165	57	jurisdiction	jurisdiction	NOUN
inlawrev-18024	165	58	for	for	ADP
inlawrev-18024	165	59	an	an	DET
inlawrev-18024	165	60	appeal	appeal	NOUN
inlawrev-18024	165	61	if	if	SCONJ
inlawrev-18024	165	62	a	a	DET
inlawrev-18024	165	63	taxpayer	taxpayer	NOUN
inlawrev-18024	165	64	does	do	AUX
inlawrev-18024	165	65	not	not	PART
inlawrev-18024	165	66	appeal	appeal	VERB
inlawrev-18024	165	67	within	within	ADP
inlawrev-18024	165	68	ninety	ninety	NUM
inlawrev-18024	165	69	days	day	NOUN
inlawrev-18024	165	70	of	of	ADP
inlawrev-18024	165	71	the	the	DET
inlawrev-18024	165	72	later	later	NOUN
inlawrev-18024	165	73	of	of	ADP
inlawrev-18024	165	74	a	a	DET
inlawrev-18024	165	75	denial	denial	NOUN
inlawrev-18024	165	76	of	of	ADP
inlawrev-18024	165	77	claim	claim	NOUN
inlawrev-18024	165	78	by	by	ADP
inlawrev-18024	165	79	dor	dor	NOUN
inlawrev-18024	165	80	or	or	CCONJ
inlawrev-18024	165	81	a	a	DET
inlawrev-18024	165	82	final	final	ADJ
inlawrev-18024	165	83	dor	dor	PROPN
inlawrev-18024	165	84	decision.65	decision.65	PROPN
inlawrev-18024	165	85	d.	d.	PROPN
inlawrev-18024	165	86	sales	sales	PROPN
inlawrev-18024	165	87	and	and	CCONJ
inlawrev-18024	165	88	other	other	ADJ
inlawrev-18024	165	89	excise	excise	NOUN
inlawrev-18024	165	90	taxes	taxis	NOUN
inlawrev-18024	165	91	the	the	DET
inlawrev-18024	165	92	ga	ga	PROPN
inlawrev-18024	165	93	passed	pass	VERB
inlawrev-18024	165	94	indiana	indiana	PROPN
inlawrev-18024	165	95	code	code	PROPN
inlawrev-18024	165	96	chapter	chapter	NOUN
inlawrev-18024	165	97	6	6	NUM
inlawrev-18024	165	98	-	-	SYM
inlawrev-18024	165	99	2.3	2.3	NUM
inlawrev-18024	165	100	-	-	SYM
inlawrev-18024	165	101	0.1	0.1	NUM
inlawrev-18024	165	102	for	for	ADP
inlawrev-18024	165	103	the	the	DET
inlawrev-18024	165	104	utility	utility	NOUN
inlawrev-18024	165	105	receipts	receipt	NOUN
inlawrev-18024	165	106	tax	tax	NOUN
inlawrev-18024	165	107	,	,	PUNCT
inlawrev-18024	165	108	making	make	VERB
inlawrev-18024	165	109	it	it	PRON
inlawrev-18024	165	110	retroactively	retroactively	ADV
inlawrev-18024	165	111	effective	effective	ADJ
inlawrev-18024	165	112	for	for	ADP
inlawrev-18024	165	113	taxable	taxable	ADJ
inlawrev-18024	165	114	years	year	NOUN
inlawrev-18024	165	115	starting	start	VERB
inlawrev-18024	165	116	after	after	ADP
inlawrev-18024	165	117	2002.66	2002.66	NUM
inlawrev-18024	165	118	it	it	PRON
inlawrev-18024	165	119	provides	provide	VERB
inlawrev-18024	165	120	for	for	ADP
inlawrev-18024	165	121	a	a	DET
inlawrev-18024	165	122	short	short	ADJ
inlawrev-18024	165	123	taxable	taxable	ADJ
inlawrev-18024	165	124	year	year	NOUN
inlawrev-18024	165	125	for	for	ADP
inlawrev-18024	165	126	some	some	DET
inlawrev-18024	165	127	entities	entity	NOUN
inlawrev-18024	165	128	for	for	ADP
inlawrev-18024	165	129	the	the	DET
inlawrev-18024	165	130	first	first	ADJ
inlawrev-18024	165	131	year	year	NOUN
inlawrev-18024	165	132	of	of	ADP
inlawrev-18024	165	133	the	the	DET
inlawrev-18024	165	134	tax	tax	NOUN
inlawrev-18024	165	135	credit	credit	NOUN
inlawrev-18024	165	136	,	,	PUNCT
inlawrev-18024	165	137	starting	start	VERB
inlawrev-18024	165	138	january	january	PROPN
inlawrev-18024	165	139	1	1	NUM
inlawrev-18024	165	140	,	,	PUNCT
inlawrev-18024	165	141	2003	2003	NUM
inlawrev-18024	165	142	and	and	CCONJ
inlawrev-18024	165	143	ending	end	VERB
inlawrev-18024	165	144	at	at	ADP
inlawrev-18024	165	145	the	the	DET
inlawrev-18024	165	146	end	end	NOUN
inlawrev-18024	165	147	of	of	ADP
inlawrev-18024	165	148	the	the	DET
inlawrev-18024	165	149	fiscal	fiscal	ADJ
inlawrev-18024	165	150	year	year	NOUN
inlawrev-18024	165	151	,	,	PUNCT
inlawrev-18024	165	152	as	as	SCONJ
inlawrev-18024	165	153	registered	register	VERB
inlawrev-18024	165	154	with	with	ADP
inlawrev-18024	165	155	the	the	DET
inlawrev-18024	165	156	internal	internal	ADJ
inlawrev-18024	165	157	revenue	revenue	NOUN
inlawrev-18024	165	158	service	service	NOUN
inlawrev-18024	165	159	(	(	PUNCT
inlawrev-18024	165	160	irs).67	irs).67	ADP
inlawrev-18024	165	161	the	the	DET
inlawrev-18024	165	162	$	$	SYM
inlawrev-18024	165	163	1,000	1,000	NUM
inlawrev-18024	165	164	deduction	deduction	NOUN
inlawrev-18024	165	165	and	and	CCONJ
inlawrev-18024	165	166	resource	resource	NOUN
inlawrev-18024	165	167	recovery	recovery	NOUN
inlawrev-18024	165	168	system	system	NOUN
inlawrev-18024	165	169	depreciation	depreciation	NOUN
inlawrev-18024	165	170	will	will	AUX
inlawrev-18024	165	171	be	be	AUX
inlawrev-18024	165	172	prorated	prorate	VERB
inlawrev-18024	165	173	retroactively	retroactively	ADV
inlawrev-18024	165	174	from	from	ADP
inlawrev-18024	165	175	january	january	PROPN
inlawrev-18024	165	176	1	1	NUM
inlawrev-18024	165	177	,	,	PUNCT
inlawrev-18024	165	178	2003	2003	NUM
inlawrev-18024	165	179	to	to	ADP
inlawrev-18024	165	180	the	the	DET
inlawrev-18024	165	181	end	end	NOUN
inlawrev-18024	165	182	of	of	ADP
inlawrev-18024	165	183	the	the	DET
inlawrev-18024	165	184	entity	entity	NOUN
inlawrev-18024	165	185	’s	’s	PART
inlawrev-18024	165	186	fiscal	fiscal	ADJ
inlawrev-18024	165	187	year.68	year.68	NOUN
inlawrev-18024	165	188	modifying	modifying	NOUN
inlawrev-18024	165	189	section	section	NOUN
inlawrev-18024	165	190	6	6	NUM
inlawrev-18024	165	191	-	-	SYM
inlawrev-18024	165	192	6	6	NUM
inlawrev-18024	165	193	-	-	PUNCT
inlawrev-18024	165	194	4.1	4.1	NUM
inlawrev-18024	165	195	-	-	SYM
inlawrev-18024	165	196	2	2	NUM
inlawrev-18024	165	197	,	,	PUNCT
inlawrev-18024	165	198	ninepassenger	ninepassenger	NOUN
inlawrev-18024	165	199	vans	van	NOUN
inlawrev-18024	165	200	are	be	AUX
inlawrev-18024	165	201	now	now	ADV
inlawrev-18024	165	202	exempt	exempt	ADJ
inlawrev-18024	165	203	from	from	ADP
inlawrev-18024	165	204	the	the	DET
inlawrev-18024	165	205	motor	motor	NOUN
inlawrev-18024	165	206	carrier	carrier	NOUN
inlawrev-18024	165	207	fuel	fuel	NOUN
inlawrev-18024	165	208	tax.69	tax.69	NOUN
inlawrev-18024	165	209	also	also	ADV
inlawrev-18024	165	210	,	,	PUNCT
inlawrev-18024	165	211	the	the	DET
inlawrev-18024	165	212	additional	additional	ADJ
inlawrev-18024	165	213	excise	excise	NOUN
inlawrev-18024	165	214	tax	tax	NOUN
inlawrev-18024	165	215	for	for	ADP
inlawrev-18024	165	216	the	the	DET
inlawrev-18024	165	217	purchase	purchase	NOUN
inlawrev-18024	165	218	of	of	ADP
inlawrev-18024	165	219	a	a	DET
inlawrev-18024	165	220	boat	boat	NOUN
inlawrev-18024	165	221	has	have	AUX
inlawrev-18024	165	222	been	be	AUX
inlawrev-18024	165	223	reduced	reduce	VERB
inlawrev-18024	165	224	from	from	ADP
inlawrev-18024	165	225	10	10	NUM
inlawrev-18024	165	226	%	%	NOUN
inlawrev-18024	165	227	to	to	PART
inlawrev-18024	165	228	8.33	8.33	NUM
inlawrev-18024	165	229	%	%	NOUN
inlawrev-18024	165	230	,	,	PUNCT
inlawrev-18024	165	231	pursuant	pursuant	ADJ
inlawrev-18024	165	232	to	to	ADP
inlawrev-18024	165	233	new	new	ADJ
inlawrev-18024	165	234	language	language	NOUN
inlawrev-18024	165	235	in	in	ADP
inlawrev-18024	165	236	section	section	NOUN
inlawrev-18024	165	237	6	6	NUM
inlawrev-18024	165	238	-	-	SYM
inlawrev-18024	165	239	6	6	NUM
inlawrev-18024	165	240	-	-	PUNCT
inlawrev-18024	165	241	11	11	NUM
inlawrev-18024	165	242	-	-	SYM
inlawrev-18024	165	243	17(a).70	17(a).70	NUM
inlawrev-18024	165	244	the	the	DET
inlawrev-18024	165	245	ga	ga	PROPN
inlawrev-18024	165	246	also	also	ADV
inlawrev-18024	165	247	took	take	VERB
inlawrev-18024	165	248	steps	step	NOUN
inlawrev-18024	165	249	to	to	PART
inlawrev-18024	165	250	expand	expand	VERB
inlawrev-18024	165	251	the	the	DET
inlawrev-18024	165	252	definition	definition	NOUN
inlawrev-18024	165	253	of	of	ADP
inlawrev-18024	165	254	what	what	PRON
inlawrev-18024	165	255	constitutes	constitute	VERB
inlawrev-18024	165	256	a	a	DET
inlawrev-18024	165	257	retail	retail	ADJ
inlawrev-18024	165	258	transaction	transaction	NOUN
inlawrev-18024	165	259	subject	subject	ADJ
inlawrev-18024	165	260	to	to	ADP
inlawrev-18024	165	261	sales	sale	NOUN
inlawrev-18024	165	262	tax	tax	NOUN
inlawrev-18024	165	263	.	.	PUNCT
inlawrev-18024	166	1	a	a	DET
inlawrev-18024	166	2	vendor	vendor	NOUN
inlawrev-18024	166	3	selling	sell	VERB
inlawrev-18024	166	4	prepaid	prepaid	ADJ
inlawrev-18024	166	5	phone	phone	NOUN
inlawrev-18024	166	6	cards	card	NOUN
inlawrev-18024	166	7	is	be	AUX
inlawrev-18024	166	8	now	now	ADV
inlawrev-18024	166	9	considered	consider	VERB
inlawrev-18024	166	10	a	a	DET
inlawrev-18024	166	11	retail	retail	ADJ
inlawrev-18024	166	12	merchant	merchant	NOUN
inlawrev-18024	166	13	and	and	CCONJ
inlawrev-18024	166	14	thus	thus	ADV
inlawrev-18024	166	15	,	,	PUNCT
inlawrev-18024	166	16	must	must	AUX
inlawrev-18024	166	17	collect	collect	VERB
inlawrev-18024	166	18	and	and	CCONJ
inlawrev-18024	166	19	remit	remit	VERB
inlawrev-18024	166	20	sales	sale	NOUN
inlawrev-18024	166	21	tax.71	tax.71	NOUN
inlawrev-18024	166	22	additionally	additionally	ADV
inlawrev-18024	166	23	,	,	PUNCT
inlawrev-18024	166	24	the	the	DET
inlawrev-18024	166	25	exemption	exemption	NOUN
inlawrev-18024	166	26	for	for	ADP
inlawrev-18024	166	27	sales	sale	NOUN
inlawrev-18024	166	28	of	of	ADP
inlawrev-18024	166	29	durable	durable	ADJ
inlawrev-18024	166	30	medical	medical	ADJ
inlawrev-18024	166	31	equipment	equipment	NOUN
inlawrev-18024	166	32	has	have	AUX
inlawrev-18024	166	33	been	be	AUX
inlawrev-18024	166	34	repealed.72	repealed.72	NOUN
inlawrev-18024	166	35	finally	finally	ADV
inlawrev-18024	166	36	,	,	PUNCT
inlawrev-18024	166	37	the	the	DET
inlawrev-18024	166	38	ga	ga	PROPN
inlawrev-18024	166	39	amended	amend	VERB
inlawrev-18024	166	40	indiana	indiana	PROPN
inlawrev-18024	166	41	code	code	PROPN
inlawrev-18024	166	42	section	section	NOUN
inlawrev-18024	166	43	6	6	NUM
inlawrev-18024	166	44	-	-	SYM
inlawrev-18024	166	45	2.5	2.5	NUM
inlawrev-18024	166	46	-	-	PUNCT
inlawrev-18024	166	47	10	10	NUM
inlawrev-18024	166	48	-	-	PUNCT
inlawrev-18024	166	49	10(a)(2	10(a)(2	NUM
inlawrev-18024	166	50	)	)	PUNCT
inlawrev-18024	166	51	and	and	CCONJ
inlawrev-18024	166	52	increased	increase	VERB
inlawrev-18024	166	53	the	the	DET
inlawrev-18024	166	54	percentage	percentage	NOUN
inlawrev-18024	166	55	of	of	ADP
inlawrev-18024	166	56	sales	sale	NOUN
inlawrev-18024	166	57	and	and	CCONJ
inlawrev-18024	166	58	other	other	ADJ
inlawrev-18024	166	59	excise	excise	NOUN
inlawrev-18024	166	60	taxes	taxis	NOUN
inlawrev-18024	166	61	going	go	VERB
inlawrev-18024	166	62	into	into	ADP
inlawrev-18024	166	63	the	the	DET
inlawrev-18024	166	64	state	state	NOUN
inlawrev-18024	166	65	general	general	ADJ
inlawrev-18024	166	66	fund	fund	PROPN
inlawrev-18024	166	67	.	.	PUNCT
inlawrev-18024	167	1	the	the	DET
inlawrev-18024	167	2	percentage	percentage	NOUN
inlawrev-18024	167	3	of	of	ADP
inlawrev-18024	167	4	sales	sale	NOUN
inlawrev-18024	167	5	tax	tax	NOUN
inlawrev-18024	167	6	revenue	revenue	NOUN
inlawrev-18024	167	7	going	go	VERB
inlawrev-18024	167	8	into	into	ADP
inlawrev-18024	167	9	the	the	DET
inlawrev-18024	167	10	state	state	NOUN
inlawrev-18024	167	11	general	general	ADJ
inlawrev-18024	167	12	fund	fund	NOUN
inlawrev-18024	167	13	has	have	AUX
inlawrev-18024	167	14	increased	increase	VERB
inlawrev-18024	167	15	from	from	ADP
inlawrev-18024	167	16	99.178	99.178	NUM
inlawrev-18024	167	17	%	%	NOUN
inlawrev-18024	167	18	to	to	ADP
inlawrev-18024	167	19	99.848%,73	99.848%,73	NUM
inlawrev-18024	167	20	and	and	CCONJ
inlawrev-18024	167	21	the	the	DET
inlawrev-18024	167	22	0.67	0.67	NUM
inlawrev-18024	167	23	%	%	NOUN
inlawrev-18024	167	24	contribution	contribution	NOUN
inlawrev-18024	167	25	into	into	ADP
inlawrev-18024	167	26	the	the	DET
inlawrev-18024	167	27	state	state	NOUN
inlawrev-18024	167	28	mass	mass	PROPN
inlawrev-18024	167	29	transit	transit	PROPN
inlawrev-18024	167	30	revenue	revenue	NOUN
inlawrev-18024	167	31	fund	fund	NOUN
inlawrev-18024	167	32	has	have	AUX
inlawrev-18024	167	33	been	be	AUX
inlawrev-18024	167	34	eliminated.74	eliminated.74	VERB
inlawrev-18024	167	35	the	the	DET
inlawrev-18024	167	36	ga	ga	NOUN
inlawrev-18024	167	37	made	make	VERB
inlawrev-18024	167	38	several	several	ADJ
inlawrev-18024	167	39	changes	change	NOUN
inlawrev-18024	167	40	to	to	ADP
inlawrev-18024	167	41	the	the	DET
inlawrev-18024	167	42	hotel	hotel	NOUN
inlawrev-18024	167	43	and	and	CCONJ
inlawrev-18024	167	44	innkeeper	innkeeper	NOUN
inlawrev-18024	167	45	’s	’s	PART
inlawrev-18024	167	46	taxes	taxis	NOUN
inlawrev-18024	167	47	as	as	ADV
inlawrev-18024	167	48	well	well	ADV
inlawrev-18024	167	49	by	by	ADP
inlawrev-18024	167	50	amending	amend	VERB
inlawrev-18024	167	51	indiana	indiana	PROPN
inlawrev-18024	167	52	code	code	PROPN
inlawrev-18024	167	53	sections	section	NOUN
inlawrev-18024	167	54	6	6	NUM
inlawrev-18024	167	55	-	-	SYM
inlawrev-18024	167	56	9	9	NUM
inlawrev-18024	167	57	-	-	PUNCT
inlawrev-18024	167	58	7	7	NUM
inlawrev-18024	167	59	-	-	PUNCT
inlawrev-18024	167	60	7(a)(1	7(a)(1	NUM
inlawrev-18024	167	61	)	)	PUNCT
inlawrev-18024	167	62	and	and	CCONJ
inlawrev-18024	167	63	6	6	NUM
inlawrev-18024	167	64	-	-	SYM
inlawrev-18024	167	65	9	9	NUM
inlawrev-18024	167	66	-	-	PUNCT
inlawrev-18024	167	67	10.5	10.5	NUM
inlawrev-18024	167	68	-	-	PUNCT
inlawrev-18024	167	69	6(b	6(b	NUM
inlawrev-18024	167	70	)	)	PUNCT
inlawrev-18024	167	71	.	.	PUNCT
inlawrev-18024	168	1	normally	normally	ADV
inlawrev-18024	168	2	,	,	PUNCT
inlawrev-18024	168	3	30	30	NUM
inlawrev-18024	168	4	%	%	NOUN
inlawrev-18024	168	5	of	of	ADP
inlawrev-18024	168	6	the	the	DET
inlawrev-18024	168	7	innkeeper	innkeeper	NOUN
inlawrev-18024	168	8	’s	’s	PART
inlawrev-18024	168	9	tax	tax	NOUN
inlawrev-18024	168	10	is	be	AUX
inlawrev-18024	168	11	allotted	allot	VERB
inlawrev-18024	168	12	to	to	ADP
inlawrev-18024	168	13	the	the	DET
inlawrev-18024	168	14	department	department	NOUN
inlawrev-18024	168	15	of	of	ADP
inlawrev-18024	168	16	natural	natural	ADJ
inlawrev-18024	168	17	resources	resource	NOUN
inlawrev-18024	168	18	(	(	PUNCT
inlawrev-18024	168	19	dnr	dnr	PROPN
inlawrev-18024	168	20	)	)	PUNCT
inlawrev-18024	168	21	63	63	NUM
inlawrev-18024	168	22	.	.	PUNCT
inlawrev-18024	169	1	i	i	PRON
inlawrev-18024	169	2	d.	d.	PROPN
inlawrev-18024	169	3	§	§	PROPN
inlawrev-18024	169	4	6	6	NUM
inlawrev-18024	169	5	-	-	SYM
inlawrev-18024	169	6	8.1	8.1	NUM
inlawrev-18024	169	7	-	-	PUNCT
inlawrev-18024	169	8	8	8	NUM
inlawrev-18024	169	9	-	-	PUNCT
inlawrev-18024	169	10	2(h	2(h	NUM
inlawrev-18024	169	11	)	)	PUNCT
inlawrev-18024	169	12	(	(	PUNCT
inlawrev-18024	169	13	version	version	NOUN
inlawrev-18024	169	14	a	a	PRON
inlawrev-18024	169	15	)	)	PUNCT
inlawrev-18024	169	16	.	.	PUNCT
inlawrev-18024	170	1	64	64	NUM
inlawrev-18024	170	2	.	.	PUNCT
inlawrev-18024	171	1	i	i	PRON
inlawrev-18024	171	2	d.	d.	PROPN
inlawrev-18024	171	3	§	§	PROPN
inlawrev-18024	171	4	6	6	NUM
inlawrev-18024	171	5	-	-	SYM
inlawrev-18024	171	6	8.1	8.1	NUM
inlawrev-18024	171	7	-	-	PUNCT
inlawrev-18024	171	8	8	8	NUM
inlawrev-18024	171	9	-	-	NUM
inlawrev-18024	171	10	16(b	16(b	NUM
inlawrev-18024	171	11	)	)	PUNCT
inlawrev-18024	171	12	.	.	PUNCT
inlawrev-18024	172	1	65	65	NUM
inlawrev-18024	172	2	.	.	PUNCT
inlawrev-18024	173	1	i	i	PRON
inlawrev-18024	173	2	d.	d.	PROPN
inlawrev-18024	173	3	§	§	PROPN
inlawrev-18024	173	4	6	6	NUM
inlawrev-18024	173	5	-	-	SYM
inlawrev-18024	173	6	8.1	8.1	NUM
inlawrev-18024	173	7	-	-	PUNCT
inlawrev-18024	173	8	9	9	NUM
inlawrev-18024	173	9	-	-	NUM
inlawrev-18024	173	10	1(c)(2	1(c)(2	NUM
inlawrev-18024	173	11	)	)	PUNCT
inlawrev-18024	173	12	.	.	PUNCT
inlawrev-18024	174	1	66	66	NUM
inlawrev-18024	174	2	.	.	PUNCT
inlawrev-18024	175	1	i	i	PRON
inlawrev-18024	175	2	d.	d.	PROPN
inlawrev-18024	175	3	§	§	PROPN
inlawrev-18024	175	4	6	6	NUM
inlawrev-18024	175	5	-	-	SYM
inlawrev-18024	175	6	2.3	2.3	NUM
inlawrev-18024	175	7	-	-	PUNCT
inlawrev-18024	175	8	0.1	0.1	NUM
inlawrev-18024	175	9	-	-	PUNCT
inlawrev-18024	175	10	1	1	NUM
inlawrev-18024	175	11	.	.	NOUN
inlawrev-18024	175	12	67	67	NUM
inlawrev-18024	175	13	.	.	PUNCT
inlawrev-18024	176	1	i	i	PRON
inlawrev-18024	176	2	d.	d.	PROPN
inlawrev-18024	176	3	§	§	PROPN
inlawrev-18024	176	4	6	6	NUM
inlawrev-18024	176	5	-	-	SYM
inlawrev-18024	176	6	2.3	2.3	NUM
inlawrev-18024	176	7	-	-	PUNCT
inlawrev-18024	176	8	0.1	0.1	NUM
inlawrev-18024	176	9	-	-	PUNCT
inlawrev-18024	176	10	2(c	2(c	NUM
inlawrev-18024	176	11	)	)	PUNCT
inlawrev-18024	176	12	.	.	PUNCT
inlawrev-18024	177	1	68	68	NUM
inlawrev-18024	177	2	.	.	PUNCT
inlawrev-18024	178	1	i	i	PRON
inlawrev-18024	178	2	d.	d.	PROPN
inlawrev-18024	178	3	§	§	PROPN
inlawrev-18024	178	4	6	6	NUM
inlawrev-18024	178	5	-	-	SYM
inlawrev-18024	178	6	2.3	2.3	NUM
inlawrev-18024	178	7	-	-	PUNCT
inlawrev-18024	178	8	0.1	0.1	NUM
inlawrev-18024	178	9	-	-	NUM
inlawrev-18024	178	10	2(d	2(d	NUM
inlawrev-18024	178	11	)	)	PUNCT
inlawrev-18024	178	12	.	.	PUNCT
inlawrev-18024	179	1	69	69	NUM
inlawrev-18024	179	2	.	.	X
inlawrev-18024	180	1	2011	2011	NUM
inlawrev-18024	180	2	ind	ind	NOUN
inlawrev-18024	180	3	.	.	PUNCT
inlawrev-18024	181	1	acts	act	VERB
inlawrev-18024	181	2	492	492	NUM
inlawrev-18024	181	3	.	.	PUNCT
inlawrev-18024	182	1	70	70	NUM
inlawrev-18024	182	2	.	.	PUNCT
inlawrev-18024	183	1	ind	ind	PROPN
inlawrev-18024	183	2	.	.	PUNCT
inlawrev-18024	184	1	code	code	PROPN
inlawrev-18024	184	2	§	§	PROPN
inlawrev-18024	184	3	6	6	NUM
inlawrev-18024	184	4	-	-	SYM
inlawrev-18024	184	5	6	6	NUM
inlawrev-18024	184	6	-	-	PUNCT
inlawrev-18024	184	7	11	11	NUM
inlawrev-18024	184	8	-	-	NUM
inlawrev-18024	184	9	17(a	17(a	NUM
inlawrev-18024	184	10	)	)	PUNCT
inlawrev-18024	184	11	(	(	PUNCT
inlawrev-18024	184	12	2011	2011	NUM
inlawrev-18024	184	13	)	)	PUNCT
inlawrev-18024	184	14	.	.	PUNCT
inlawrev-18024	185	1	71	71	NUM
inlawrev-18024	185	2	.	.	PUNCT
inlawrev-18024	186	1	i	i	PRON
inlawrev-18024	186	2	d.	d.	PROPN
inlawrev-18024	186	3	§	§	PROPN
inlawrev-18024	186	4	6	6	NUM
inlawrev-18024	186	5	-	-	SYM
inlawrev-18024	186	6	2.5	2.5	NUM
inlawrev-18024	186	7	-	-	PUNCT
inlawrev-18024	186	8	4	4	NUM
inlawrev-18024	186	9	-	-	SYM
inlawrev-18024	186	10	13	13	NUM
inlawrev-18024	186	11	.	.	PUNCT
inlawrev-18024	186	12	72	72	NUM
inlawrev-18024	186	13	.	.	PUNCT
inlawrev-18024	187	1	i	i	PRON
inlawrev-18024	187	2	d.	d.	PROPN
inlawrev-18024	187	3	§	§	PROPN
inlawrev-18024	187	4	6	6	NUM
inlawrev-18024	187	5	-	-	SYM
inlawrev-18024	187	6	2.5	2.5	NUM
inlawrev-18024	187	7	-	-	PUNCT
inlawrev-18024	187	8	5	5	NUM
inlawrev-18024	187	9	-	-	PUNCT
inlawrev-18024	187	10	18(a	18(a	NUM
inlawrev-18024	187	11	)	)	PUNCT
inlawrev-18024	187	12	.	.	PUNCT
inlawrev-18024	188	1	73	73	NUM
inlawrev-18024	188	2	.	.	X
inlawrev-18024	189	1	2011	2011	NUM
inlawrev-18024	189	2	ind	ind	NOUN
inlawrev-18024	189	3	.	.	PUNCT
inlawrev-18024	190	1	acts	act	VERB
inlawrev-18024	190	2	3316	3316	NUM
inlawrev-18024	190	3	,	,	PUNCT
inlawrev-18024	190	4	3618	3618	NUM
inlawrev-18024	190	5	.	.	PUNCT
inlawrev-18024	191	1	74	74	NUM
inlawrev-18024	191	2	.	.	PUNCT
inlawrev-18024	192	1	ind	ind	PROPN
inlawrev-18024	192	2	.	.	PUNCT
inlawrev-18024	193	1	code	code	PROPN
inlawrev-18024	193	2	§	§	PROPN
inlawrev-18024	193	3	6	6	NUM
inlawrev-18024	193	4	-	-	SYM
inlawrev-18024	193	5	2.5	2.5	NUM
inlawrev-18024	193	6	-	-	PUNCT
inlawrev-18024	193	7	10	10	NUM
inlawrev-18024	193	8	-	-	PUNCT
inlawrev-18024	193	9	10(a)(2	10(a)(2	NUM
inlawrev-18024	193	10	)	)	PUNCT
inlawrev-18024	193	11	.	.	PUNCT
inlawrev-18024	194	1	1348	1348	NUM
inlawrev-18024	194	2	indiana	indiana	PROPN
inlawrev-18024	194	3	law	law	PROPN
inlawrev-18024	194	4	review	review	NOUN
inlawrev-18024	194	5	[	[	X
inlawrev-18024	194	6	vol	vol	NOUN
inlawrev-18024	194	7	.	.	PUNCT
inlawrev-18024	195	1	45:1341	45:1341	NUM
inlawrev-18024	195	2	“	"	PUNCT
inlawrev-18024	195	3	for	for	ADP
inlawrev-18024	195	4	the	the	DET
inlawrev-18024	195	5	development	development	NOUN
inlawrev-18024	195	6	of	of	ADP
inlawrev-18024	195	7	projects	project	NOUN
inlawrev-18024	195	8	in	in	ADP
inlawrev-18024	195	9	the	the	DET
inlawrev-18024	195	10	state	state	NOUN
inlawrev-18024	195	11	park	park	NOUN
inlawrev-18024	195	12	on	on	ADP
inlawrev-18024	195	13	the	the	DET
inlawrev-18024	195	14	county	county	NOUN
inlawrev-18024	195	15	's	's	PART
inlawrev-18024	195	16	largest	large	ADJ
inlawrev-18024	195	17	river	river	NOUN
inlawrev-18024	195	18	,	,	PUNCT
inlawrev-18024	195	19	including	include	VERB
inlawrev-18024	195	20	its	its	PRON
inlawrev-18024	195	21	tributaries	tributary	NOUN
inlawrev-18024	195	22	.	.	PUNCT
inlawrev-18024	196	1	”75	”75	PROPN
inlawrev-18024	196	2	however	however	ADV
inlawrev-18024	196	3	,	,	PUNCT
inlawrev-18024	196	4	from	from	ADP
inlawrev-18024	196	5	july	july	PROPN
inlawrev-18024	196	6	1	1	NUM
inlawrev-18024	196	7	,	,	PUNCT
inlawrev-18024	196	8	2015	2015	NUM
inlawrev-18024	196	9	until	until	ADP
inlawrev-18024	196	10	june	june	PROPN
inlawrev-18024	196	11	30	30	NUM
inlawrev-18024	196	12	,	,	PUNCT
inlawrev-18024	196	13	2017	2017	NUM
inlawrev-18024	196	14	,	,	PUNCT
inlawrev-18024	196	15	this	this	DET
inlawrev-18024	196	16	30	30	NUM
inlawrev-18024	196	17	%	%	NOUN
inlawrev-18024	196	18	is	be	AUX
inlawrev-18024	196	19	to	to	PART
inlawrev-18024	196	20	go	go	VERB
inlawrev-18024	196	21	in	in	ADP
inlawrev-18024	196	22	the	the	DET
inlawrev-18024	196	23	county	county	NOUN
inlawrev-18024	196	24	’s	’s	PART
inlawrev-18024	196	25	general	general	PROPN
inlawrev-18024	196	26	fund.76	fund.76	PROPN
inlawrev-18024	196	27	the	the	DET
inlawrev-18024	196	28	maximum	maximum	ADJ
inlawrev-18024	196	29	hotel	hotel	NOUN
inlawrev-18024	196	30	tax	tax	NOUN
inlawrev-18024	196	31	a	a	DET
inlawrev-18024	196	32	county	county	NOUN
inlawrev-18024	196	33	may	may	AUX
inlawrev-18024	196	34	levy	levy	VERB
inlawrev-18024	196	35	was	be	AUX
inlawrev-18024	196	36	increased	increase	VERB
inlawrev-18024	196	37	from	from	ADP
inlawrev-18024	196	38	3	3	NUM
inlawrev-18024	196	39	%	%	NOUN
inlawrev-18024	196	40	to	to	PART
inlawrev-18024	196	41	5	5	NUM
inlawrev-18024	196	42	%	%	NOUN
inlawrev-18024	196	43	as	as	ADP
inlawrev-18024	196	44	of	of	ADP
inlawrev-18024	196	45	july	july	PROPN
inlawrev-18024	196	46	1	1	NUM
inlawrev-18024	196	47	,	,	PUNCT
inlawrev-18024	196	48	2011.77	2011.77	NUM
inlawrev-18024	196	49	if	if	SCONJ
inlawrev-18024	196	50	the	the	DET
inlawrev-18024	196	51	rate	rate	NOUN
inlawrev-18024	196	52	increases	increase	VERB
inlawrev-18024	196	53	during	during	ADP
inlawrev-18024	196	54	the	the	DET
inlawrev-18024	196	55	middle	middle	NOUN
inlawrev-18024	196	56	of	of	ADP
inlawrev-18024	196	57	the	the	DET
inlawrev-18024	196	58	year	year	NOUN
inlawrev-18024	196	59	,	,	PUNCT
inlawrev-18024	196	60	this	this	DET
inlawrev-18024	196	61	increase	increase	NOUN
inlawrev-18024	196	62	shall	shall	AUX
inlawrev-18024	196	63	be	be	AUX
inlawrev-18024	196	64	applied	apply	VERB
inlawrev-18024	196	65	pro	pro	ADJ
inlawrev-18024	196	66	rata	rata	NOUN
inlawrev-18024	196	67	to	to	ADP
inlawrev-18024	196	68	the	the	DET
inlawrev-18024	196	69	lake	lake	NOUN
inlawrev-18024	196	70	fund	fund	PROPN
inlawrev-18024	196	71	for	for	ADP
inlawrev-18024	196	72	the	the	DET
inlawrev-18024	196	73	rest	rest	NOUN
inlawrev-18024	196	74	of	of	ADP
inlawrev-18024	196	75	the	the	DET
inlawrev-18024	196	76	year;78	year;78	PROPN
inlawrev-18024	196	77	in	in	ADP
inlawrev-18024	196	78	other	other	ADJ
inlawrev-18024	196	79	words	word	NOUN
inlawrev-18024	196	80	,	,	PUNCT
inlawrev-18024	196	81	it	it	PRON
inlawrev-18024	196	82	would	would	AUX
inlawrev-18024	196	83	not	not	PART
inlawrev-18024	196	84	be	be	AUX
inlawrev-18024	196	85	a	a	DET
inlawrev-18024	196	86	retroactive	retroactive	ADJ
inlawrev-18024	196	87	increase	increase	NOUN
inlawrev-18024	196	88	in	in	ADP
inlawrev-18024	196	89	the	the	DET
inlawrev-18024	196	90	deposit	deposit	NOUN
inlawrev-18024	196	91	of	of	ADP
inlawrev-18024	196	92	funds	fund	NOUN
inlawrev-18024	196	93	.	.	PUNCT
inlawrev-18024	197	1	also	also	ADV
inlawrev-18024	197	2	,	,	PUNCT
inlawrev-18024	197	3	any	any	DET
inlawrev-18024	197	4	increase	increase	NOUN
inlawrev-18024	197	5	in	in	ADP
inlawrev-18024	197	6	the	the	DET
inlawrev-18024	197	7	hotel	hotel	NOUN
inlawrev-18024	197	8	and	and	CCONJ
inlawrev-18024	197	9	innkeeper	innkeeper	NOUN
inlawrev-18024	197	10	’s	’s	PART
inlawrev-18024	197	11	tax	tax	NOUN
inlawrev-18024	197	12	must	must	AUX
inlawrev-18024	197	13	be	be	AUX
inlawrev-18024	197	14	accompanied	accompany	VERB
inlawrev-18024	197	15	by	by	ADP
inlawrev-18024	197	16	the	the	DET
inlawrev-18024	197	17	establishment	establishment	NOUN
inlawrev-18024	197	18	of	of	ADP
inlawrev-18024	197	19	a	a	DET
inlawrev-18024	197	20	county	county	NOUN
inlawrev-18024	197	21	promotion	promotion	NOUN
inlawrev-18024	197	22	fund79	fund79	NOUN
inlawrev-18024	197	23	and	and	CCONJ
inlawrev-18024	197	24	economic	economic	ADJ
inlawrev-18024	197	25	development	development	NOUN
inlawrev-18024	197	26	commission.80	commission.80	PROPN
inlawrev-18024	197	27	the	the	DET
inlawrev-18024	197	28	nashville	nashville	PROPN
inlawrev-18024	197	29	(	(	PUNCT
inlawrev-18024	197	30	indiana	indiana	PROPN
inlawrev-18024	197	31	)	)	PUNCT
inlawrev-18024	197	32	food	food	NOUN
inlawrev-18024	197	33	and	and	CCONJ
inlawrev-18024	197	34	beverage	beverage	NOUN
inlawrev-18024	197	35	tax	tax	NOUN
inlawrev-18024	197	36	was	be	AUX
inlawrev-18024	197	37	extended	extend	VERB
inlawrev-18024	197	38	ten	ten	NUM
inlawrev-18024	197	39	years	year	NOUN
inlawrev-18024	197	40	,	,	PUNCT
inlawrev-18024	197	41	until	until	SCONJ
inlawrev-18024	197	42	january	january	PROPN
inlawrev-18024	197	43	1	1	NUM
inlawrev-18024	197	44	,	,	PUNCT
inlawrev-18024	197	45	2022.81	2022.81	NUM
inlawrev-18024	197	46	also	also	ADV
inlawrev-18024	197	47	,	,	PUNCT
inlawrev-18024	197	48	the	the	DET
inlawrev-18024	197	49	sunset	sunset	NOUN
inlawrev-18024	197	50	provision	provision	NOUN
inlawrev-18024	197	51	for	for	ADP
inlawrev-18024	197	52	the	the	DET
inlawrev-18024	197	53	allen	allen	PROPN
inlawrev-18024	197	54	county	county	PROPN
inlawrev-18024	197	55	supplemental	supplemental	ADJ
inlawrev-18024	197	56	food	food	NOUN
inlawrev-18024	197	57	and	and	CCONJ
inlawrev-18024	197	58	beverage	beverage	NOUN
inlawrev-18024	197	59	tax	tax	NOUN
inlawrev-18024	197	60	was	be	AUX
inlawrev-18024	197	61	modified	modify	VERB
inlawrev-18024	197	62	.	.	PUNCT
inlawrev-18024	198	1	whereas	whereas	SCONJ
inlawrev-18024	198	2	before	before	SCONJ
inlawrev-18024	198	3	it	it	PRON
inlawrev-18024	198	4	was	be	AUX
inlawrev-18024	198	5	to	to	PART
inlawrev-18024	198	6	terminate	terminate	VERB
inlawrev-18024	198	7	two	two	NUM
inlawrev-18024	198	8	years	year	NOUN
inlawrev-18024	198	9	after	after	SCONJ
inlawrev-18024	198	10	the	the	DET
inlawrev-18024	198	11	debt	debt	NOUN
inlawrev-18024	198	12	incurred	incur	VERB
inlawrev-18024	198	13	was	be	AUX
inlawrev-18024	198	14	retired	retire	VERB
inlawrev-18024	198	15	,	,	PUNCT
inlawrev-18024	198	16	it	it	PRON
inlawrev-18024	198	17	now	now	ADV
inlawrev-18024	198	18	terminates	terminate	VERB
inlawrev-18024	198	19	on	on	ADP
inlawrev-18024	198	20	the	the	DET
inlawrev-18024	198	21	later	later	NOUN
inlawrev-18024	198	22	of	of	ADP
inlawrev-18024	198	23	that	that	DET
inlawrev-18024	198	24	date	date	NOUN
inlawrev-18024	198	25	or	or	CCONJ
inlawrev-18024	198	26	two	two	NUM
inlawrev-18024	198	27	years	year	NOUN
inlawrev-18024	198	28	after	after	ADP
inlawrev-18024	198	29	the	the	DET
inlawrev-18024	198	30	retirement	retirement	NOUN
inlawrev-18024	198	31	of	of	ADP
inlawrev-18024	198	32	the	the	DET
inlawrev-18024	198	33	debt	debt	NOUN
inlawrev-18024	198	34	by	by	ADP
inlawrev-18024	198	35	the	the	DET
inlawrev-18024	198	36	capital	capital	NOUN
inlawrev-18024	198	37	improvement	improvement	PROPN
inlawrev-18024	198	38	board	board	NOUN
inlawrev-18024	198	39	of	of	ADP
inlawrev-18024	198	40	directors.82	directors.82	PROPN
inlawrev-18024	198	41	finally	finally	ADV
inlawrev-18024	198	42	,	,	PUNCT
inlawrev-18024	198	43	the	the	DET
inlawrev-18024	198	44	ga	ga	PROPN
inlawrev-18024	198	45	modified	modify	VERB
inlawrev-18024	198	46	section	section	NOUN
inlawrev-18024	198	47	6	6	NUM
inlawrev-18024	198	48	-	-	SYM
inlawrev-18024	198	49	9	9	NUM
inlawrev-18024	198	50	-	-	PUNCT
inlawrev-18024	198	51	39	39	NUM
inlawrev-18024	198	52	-	-	SYM
inlawrev-18024	198	53	9	9	NUM
inlawrev-18024	198	54	to	to	PART
inlawrev-18024	198	55	create	create	VERB
inlawrev-18024	198	56	a	a	DET
inlawrev-18024	198	57	narrow	narrow	ADJ
inlawrev-18024	198	58	exception	exception	NOUN
inlawrev-18024	198	59	for	for	ADP
inlawrev-18024	198	60	any	any	DET
inlawrev-18024	198	61	county	county	NOUN
inlawrev-18024	198	62	that	that	PRON
inlawrev-18024	198	63	enacted	enact	VERB
inlawrev-18024	198	64	an	an	DET
inlawrev-18024	198	65	ordinance	ordinance	NOUN
inlawrev-18024	198	66	authorizing	authorize	VERB
inlawrev-18024	198	67	a	a	DET
inlawrev-18024	198	68	dog	dog	NOUN
inlawrev-18024	198	69	licensing	licensing	NOUN
inlawrev-18024	198	70	system	system	NOUN
inlawrev-18024	198	71	—	—	PUNCT
inlawrev-18024	198	72	but	but	CCONJ
inlawrev-18024	198	73	without	without	ADP
inlawrev-18024	198	74	a	a	DET
inlawrev-18024	198	75	county	county	NOUN
inlawrev-18024	198	76	option	option	NOUN
inlawrev-18024	198	77	dog	dog	NOUN
inlawrev-18024	198	78	tax	tax	NOUN
inlawrev-18024	198	79	—	—	PUNCT
inlawrev-18024	198	80	in	in	ADP
inlawrev-18024	198	81	january	january	PROPN
inlawrev-18024	198	82	2007.83	2007.83	NUM
inlawrev-18024	198	83	the	the	DET
inlawrev-18024	198	84	ordinance	ordinance	NOUN
inlawrev-18024	198	85	is	be	AUX
inlawrev-18024	198	86	retroactively	retroactively	ADV
inlawrev-18024	198	87	valid.84	valid.84	PROPN
inlawrev-18024	198	88	e.	e.	PROPN
inlawrev-18024	198	89	income	income	PROPN
inlawrev-18024	198	90	taxes	taxis	NOUN
inlawrev-18024	198	91	there	there	ADV
inlawrev-18024	198	92	have	have	AUX
inlawrev-18024	198	93	been	be	AUX
inlawrev-18024	198	94	several	several	ADJ
inlawrev-18024	198	95	significant	significant	ADJ
inlawrev-18024	198	96	changes	change	NOUN
inlawrev-18024	198	97	to	to	ADP
inlawrev-18024	198	98	the	the	DET
inlawrev-18024	198	99	calculation	calculation	NOUN
inlawrev-18024	198	100	of	of	ADP
inlawrev-18024	198	101	indiana	indiana	PROPN
inlawrev-18024	198	102	corporate	corporate	PROPN
inlawrev-18024	198	103	adjusted	adjust	VERB
inlawrev-18024	198	104	gross	gross	ADJ
inlawrev-18024	198	105	income	income	NOUN
inlawrev-18024	198	106	(	(	PUNCT
inlawrev-18024	198	107	agi	agi	NOUN
inlawrev-18024	198	108	)	)	PUNCT
inlawrev-18024	198	109	.	.	PUNCT
inlawrev-18024	199	1	many	many	ADJ
inlawrev-18024	199	2	of	of	ADP
inlawrev-18024	199	3	these	these	DET
inlawrev-18024	199	4	changes	change	NOUN
inlawrev-18024	199	5	are	be	AUX
inlawrev-18024	199	6	due	due	ADJ
inlawrev-18024	199	7	to	to	ADP
inlawrev-18024	199	8	the	the	DET
inlawrev-18024	199	9	implementation	implementation	NOUN
inlawrev-18024	199	10	of	of	ADP
inlawrev-18024	199	11	the	the	DET
inlawrev-18024	199	12	e	e	NOUN
inlawrev-18024	199	13	-	-	NOUN
inlawrev-18024	199	14	verify	verify	NOUN
inlawrev-18024	199	15	program	program	NOUN
inlawrev-18024	199	16	,	,	PUNCT
inlawrev-18024	199	17	in	in	ADP
inlawrev-18024	199	18	which	which	PRON
inlawrev-18024	199	19	employers	employer	NOUN
inlawrev-18024	199	20	must	must	AUX
inlawrev-18024	199	21	ensure	ensure	VERB
inlawrev-18024	199	22	the	the	DET
inlawrev-18024	199	23	workers	worker	NOUN
inlawrev-18024	199	24	they	they	PRON
inlawrev-18024	199	25	hire	hire	VERB
inlawrev-18024	199	26	are	be	AUX
inlawrev-18024	199	27	legally	legally	ADV
inlawrev-18024	199	28	authorized	authorize	VERB
inlawrev-18024	199	29	to	to	PART
inlawrev-18024	199	30	work	work	VERB
inlawrev-18024	199	31	in	in	ADP
inlawrev-18024	199	32	the	the	DET
inlawrev-18024	199	33	united	united	PROPN
inlawrev-18024	199	34	states	states	PROPN
inlawrev-18024	199	35	.	.	PUNCT
inlawrev-18024	200	1	indiana	indiana	PROPN
inlawrev-18024	200	2	code	code	PROPN
inlawrev-18024	200	3	chapter	chapter	NOUN
inlawrev-18024	200	4	6	6	NUM
inlawrev-18024	200	5	-	-	SYM
inlawrev-18024	200	6	3	3	NUM
inlawrev-18024	200	7	-	-	SYM
inlawrev-18024	200	8	1	1	NUM
inlawrev-18024	200	9	has	have	AUX
inlawrev-18024	200	10	been	be	AUX
inlawrev-18024	200	11	amended	amend	VERB
inlawrev-18024	200	12	such	such	ADJ
inlawrev-18024	200	13	that	that	SCONJ
inlawrev-18024	200	14	employers	employer	NOUN
inlawrev-18024	200	15	who	who	PRON
inlawrev-18024	200	16	do	do	AUX
inlawrev-18024	200	17	not	not	PART
inlawrev-18024	200	18	participate	participate	VERB
inlawrev-18024	200	19	in	in	ADP
inlawrev-18024	200	20	e	e	NOUN
inlawrev-18024	200	21	-	-	NOUN
inlawrev-18024	200	22	verify	verify	NOUN
inlawrev-18024	200	23	are	be	AUX
inlawrev-18024	200	24	prohibited	prohibit	VERB
inlawrev-18024	200	25	from	from	ADP
inlawrev-18024	200	26	deducting	deduct	VERB
inlawrev-18024	200	27	the	the	DET
inlawrev-18024	200	28	reasonable	reasonable	ADJ
inlawrev-18024	200	29	wages	wage	NOUN
inlawrev-18024	200	30	of	of	ADP
inlawrev-18024	200	31	undocumented	undocumented	ADJ
inlawrev-18024	200	32	immigrant	immigrant	ADJ
inlawrev-18024	200	33	employees	employee	NOUN
inlawrev-18024	200	34	as	as	ADP
inlawrev-18024	200	35	a	a	DET
inlawrev-18024	200	36	business	business	NOUN
inlawrev-18024	200	37	expense	expense	NOUN
inlawrev-18024	200	38	to	to	PART
inlawrev-18024	200	39	arrive	arrive	VERB
inlawrev-18024	200	40	at	at	ADP
inlawrev-18024	200	41	agi.85	agi.85	ADJ
inlawrev-18024	200	42	employers	employer	NOUN
inlawrev-18024	200	43	are	be	AUX
inlawrev-18024	200	44	also	also	ADV
inlawrev-18024	200	45	similarly	similarly	ADV
inlawrev-18024	200	46	prohibited	prohibit	VERB
inlawrev-18024	200	47	from	from	ADP
inlawrev-18024	200	48	claiming	claim	VERB
inlawrev-18024	200	49	economic	economic	ADJ
inlawrev-18024	200	50	development	development	NOUN
inlawrev-18024	200	51	for	for	ADP
inlawrev-18024	200	52	a	a	DET
inlawrev-18024	200	53	growing	grow	VERB
inlawrev-18024	200	54	economy	economy	NOUN
inlawrev-18024	200	55	tax	tax	NOUN
inlawrev-18024	200	56	credits	credit	NOUN
inlawrev-18024	200	57	on	on	ADP
inlawrev-18024	200	58	the	the	DET
inlawrev-18024	200	59	wages	wage	NOUN
inlawrev-18024	200	60	of	of	ADP
inlawrev-18024	200	61	undocumented	undocumented	ADJ
inlawrev-18024	200	62	immigrants	immigrant	NOUN
inlawrev-18024	200	63	,	,	PUNCT
inlawrev-18024	200	64	for	for	ADP
inlawrev-18024	200	65	which	which	PRON
inlawrev-18024	200	66	the	the	DET
inlawrev-18024	200	67	employers	employer	NOUN
inlawrev-18024	200	68	would	would	AUX
inlawrev-18024	200	69	otherwise	otherwise	ADV
inlawrev-18024	200	70	be	be	AUX
inlawrev-18024	200	71	eligible	eligible	ADJ
inlawrev-18024	200	72	,	,	PUNCT
inlawrev-18024	200	73	unless	unless	SCONJ
inlawrev-18024	200	74	they	they	PRON
inlawrev-18024	200	75	participated	participate	VERB
inlawrev-18024	200	76	in	in	ADP
inlawrev-18024	200	77	e	e	NOUN
inlawrev-18024	200	78	-	-	NOUN
inlawrev-18024	200	79	verify.86	verify.86	ADJ
inlawrev-18024	200	80	an	an	DET
inlawrev-18024	200	81	employer	employer	NOUN
inlawrev-18024	200	82	who	who	PRON
inlawrev-18024	200	83	deducted	deduct	VERB
inlawrev-18024	200	84	these	these	DET
inlawrev-18024	200	85	wages	wage	NOUN
inlawrev-18024	200	86	on	on	ADP
inlawrev-18024	200	87	its	its	PRON
inlawrev-18024	200	88	federal	federal	ADJ
inlawrev-18024	200	89	income	income	NOUN
inlawrev-18024	200	90	tax	tax	NOUN
inlawrev-18024	200	91	returns	return	NOUN
inlawrev-18024	200	92	as	as	ADP
inlawrev-18024	200	93	a	a	DET
inlawrev-18024	200	94	75	75	NUM
inlawrev-18024	200	95	.	.	PUNCT
inlawrev-18024	201	1	i	i	PRON
inlawrev-18024	201	2	d.	d.	PROPN
inlawrev-18024	201	3	§	§	PROPN
inlawrev-18024	201	4	6	6	NUM
inlawrev-18024	201	5	-	-	SYM
inlawrev-18024	201	6	9	9	NUM
inlawrev-18024	201	7	-	-	PUNCT
inlawrev-18024	201	8	7	7	NUM
inlawrev-18024	201	9	-	-	PUNCT
inlawrev-18024	201	10	7(a)(1)(a	7(a)(1)(a	NUM
inlawrev-18024	201	11	)	)	PUNCT
inlawrev-18024	201	12	(	(	PUNCT
inlawrev-18024	201	13	version	version	NOUN
inlawrev-18024	201	14	b	b	NOUN
inlawrev-18024	201	15	)	)	PUNCT
inlawrev-18024	201	16	.	.	PUNCT
inlawrev-18024	202	1	76	76	NUM
inlawrev-18024	202	2	.	.	PUNCT
inlawrev-18024	203	1	i	i	PRON
inlawrev-18024	203	2	d.	d.	PROPN
inlawrev-18024	203	3	§	§	PROPN
inlawrev-18024	203	4	6	6	NUM
inlawrev-18024	203	5	-	-	SYM
inlawrev-18024	203	6	9	9	NUM
inlawrev-18024	203	7	-	-	PUNCT
inlawrev-18024	203	8	7	7	NUM
inlawrev-18024	203	9	-	-	NUM
inlawrev-18024	203	10	7(a)(1)(b	7(a)(1)(b	NUM
inlawrev-18024	203	11	)	)	PUNCT
inlawrev-18024	203	12	.	.	PUNCT
inlawrev-18024	204	1	77	77	NUM
inlawrev-18024	204	2	.	.	PUNCT
inlawrev-18024	205	1	i	i	PRON
inlawrev-18024	205	2	d.	d.	PROPN
inlawrev-18024	205	3	§	§	PROPN
inlawrev-18024	205	4	6	6	NUM
inlawrev-18024	205	5	-	-	SYM
inlawrev-18024	205	6	9	9	NUM
inlawrev-18024	205	7	-	-	PUNCT
inlawrev-18024	205	8	10.5	10.5	NUM
inlawrev-18024	205	9	-	-	PUNCT
inlawrev-18024	205	10	6(b	6(b	NUM
inlawrev-18024	205	11	)	)	PUNCT
inlawrev-18024	205	12	.	.	PUNCT
inlawrev-18024	206	1	78	78	NUM
inlawrev-18024	206	2	.	.	PUNCT
inlawrev-18024	207	1	i	i	PRON
inlawrev-18024	207	2	d.	d.	PROPN
inlawrev-18024	207	3	§	§	PROPN
inlawrev-18024	207	4	6	6	NUM
inlawrev-18024	207	5	-	-	SYM
inlawrev-18024	207	6	9	9	NUM
inlawrev-18024	207	7	-	-	PUNCT
inlawrev-18024	207	8	10.5	10.5	NUM
inlawrev-18024	207	9	-	-	PUNCT
inlawrev-18024	207	10	7(c	7(c	NUM
inlawrev-18024	207	11	)	)	PUNCT
inlawrev-18024	207	12	.	.	PUNCT
inlawrev-18024	208	1	79	79	NUM
inlawrev-18024	208	2	.	.	PUNCT
inlawrev-18024	209	1	i	i	PRON
inlawrev-18024	209	2	d.	d.	PROPN
inlawrev-18024	209	3	§	§	PROPN
inlawrev-18024	209	4	6	6	NUM
inlawrev-18024	209	5	-	-	SYM
inlawrev-18024	209	6	9	9	NUM
inlawrev-18024	209	7	-	-	PUNCT
inlawrev-18024	209	8	10.5	10.5	NUM
inlawrev-18024	209	9	-	-	NUM
inlawrev-18024	209	10	8(a	8(a	NUM
inlawrev-18024	209	11	)	)	PUNCT
inlawrev-18024	209	12	.	.	PUNCT
inlawrev-18024	210	1	80	80	NUM
inlawrev-18024	210	2	.	.	PUNCT
inlawrev-18024	211	1	i	i	PRON
inlawrev-18024	211	2	d.	d.	PROPN
inlawrev-18024	211	3	§	§	PROPN
inlawrev-18024	211	4	6	6	NUM
inlawrev-18024	211	5	-	-	SYM
inlawrev-18024	211	6	9	9	NUM
inlawrev-18024	211	7	-	-	PUNCT
inlawrev-18024	211	8	10.5	10.5	NUM
inlawrev-18024	211	9	-	-	PUNCT
inlawrev-18024	211	10	9(a)(1	9(a)(1	NUM
inlawrev-18024	211	11	)	)	PUNCT
inlawrev-18024	211	12	.	.	PUNCT
inlawrev-18024	212	1	81	81	NUM
inlawrev-18024	212	2	.	.	PUNCT
inlawrev-18024	213	1	i	i	PRON
inlawrev-18024	213	2	d.	d.	PROPN
inlawrev-18024	213	3	§	§	PROPN
inlawrev-18024	213	4	§	§	PROPN
inlawrev-18024	213	5	6	6	NUM
inlawrev-18024	213	6	-	-	SYM
inlawrev-18024	213	7	9	9	NUM
inlawrev-18024	213	8	-	-	PUNCT
inlawrev-18024	213	9	24	24	NUM
inlawrev-18024	213	10	-	-	PUNCT
inlawrev-18024	213	11	9(a)-(b	9(a)-(b	NUM
inlawrev-18024	213	12	)	)	PUNCT
inlawrev-18024	213	13	.	.	PUNCT
inlawrev-18024	214	1	82	82	NUM
inlawrev-18024	214	2	.	.	PUNCT
inlawrev-18024	215	1	i	i	PRON
inlawrev-18024	215	2	d.	d.	PROPN
inlawrev-18024	215	3	§	§	PROPN
inlawrev-18024	215	4	6	6	NUM
inlawrev-18024	215	5	-	-	SYM
inlawrev-18024	215	6	9	9	NUM
inlawrev-18024	215	7	-	-	PUNCT
inlawrev-18024	215	8	33	33	NUM
inlawrev-18024	215	9	-	-	PUNCT
inlawrev-18024	215	10	3(d	3(d	NUM
inlawrev-18024	215	11	)	)	PUNCT
inlawrev-18024	215	12	.	.	PUNCT
inlawrev-18024	216	1	83	83	NUM
inlawrev-18024	216	2	.	.	PUNCT
inlawrev-18024	217	1	i	i	PRON
inlawrev-18024	217	2	d.	d.	PROPN
inlawrev-18024	217	3	§	§	PROPN
inlawrev-18024	217	4	§	§	PROPN
inlawrev-18024	217	5	6	6	NUM
inlawrev-18024	217	6	-	-	SYM
inlawrev-18024	217	7	9	9	NUM
inlawrev-18024	217	8	-	-	PUNCT
inlawrev-18024	217	9	39	39	NUM
inlawrev-18024	217	10	-	-	PUNCT
inlawrev-18024	217	11	9(a)-(b	9(a)-(b	NUM
inlawrev-18024	217	12	)	)	PUNCT
inlawrev-18024	217	13	.	.	PUNCT
inlawrev-18024	218	1	84	84	NUM
inlawrev-18024	218	2	.	.	PUNCT
inlawrev-18024	219	1	i	i	PRON
inlawrev-18024	219	2	d.	d.	PROPN
inlawrev-18024	219	3	85	85	NUM
inlawrev-18024	219	4	.	.	PUNCT
inlawrev-18024	220	1	i	i	PRON
inlawrev-18024	220	2	d.	d.	PROPN
inlawrev-18024	220	3	§	§	PROPN
inlawrev-18024	220	4	6	6	NUM
inlawrev-18024	220	5	-	-	SYM
inlawrev-18024	220	6	3	3	NUM
inlawrev-18024	220	7	-	-	PUNCT
inlawrev-18024	220	8	1	1	NUM
inlawrev-18024	220	9	-	-	NUM
inlawrev-18024	220	10	3.5(a)(35	3.5(a)(35	NUM
inlawrev-18024	220	11	)	)	PUNCT
inlawrev-18024	220	12	(	(	PUNCT
inlawrev-18024	220	13	version	version	NOUN
inlawrev-18024	220	14	b	b	NOUN
inlawrev-18024	220	15	)	)	PUNCT
inlawrev-18024	220	16	.	.	PUNCT
inlawrev-18024	221	1	86	86	NUM
inlawrev-18024	221	2	.	.	PUNCT
inlawrev-18024	222	1	i	i	PRON
inlawrev-18024	222	2	d.	d.	PROPN
inlawrev-18024	222	3	§	§	PROPN
inlawrev-18024	222	4	§	§	PROPN
inlawrev-18024	222	5	6	6	NUM
inlawrev-18024	222	6	-	-	SYM
inlawrev-18024	222	7	3.1	3.1	NUM
inlawrev-18024	222	8	-	-	SYM
inlawrev-18024	222	9	13	13	NUM
inlawrev-18024	222	10	-	-	PUNCT
inlawrev-18024	222	11	5(b)(1)-(2	5(b)(1)-(2	NUM
inlawrev-18024	222	12	)	)	PUNCT
inlawrev-18024	222	13	.	.	PUNCT
inlawrev-18024	223	1	2012	2012	NUM
inlawrev-18024	223	2	]	]	PUNCT
inlawrev-18024	223	3	taxation	taxation	NOUN
inlawrev-18024	223	4	1349	1349	NUM
inlawrev-18024	223	5	business	business	NOUN
inlawrev-18024	223	6	expense	expense	NOUN
inlawrev-18024	223	7	must	must	AUX
inlawrev-18024	223	8	add	add	VERB
inlawrev-18024	223	9	them	they	PRON
inlawrev-18024	223	10	back	back	ADV
inlawrev-18024	223	11	for	for	ADP
inlawrev-18024	223	12	indiana	indiana	PROPN
inlawrev-18024	223	13	tax	tax	NOUN
inlawrev-18024	223	14	purposes	purpose	NOUN
inlawrev-18024	223	15	unless	unless	SCONJ
inlawrev-18024	223	16	the	the	DET
inlawrev-18024	223	17	employer	employer	NOUN
inlawrev-18024	223	18	participated	participate	VERB
inlawrev-18024	223	19	in	in	ADP
inlawrev-18024	223	20	e	e	NOUN
inlawrev-18024	223	21	-	-	VERB
inlawrev-18024	223	22	verify.87	verify.87	VERB
inlawrev-18024	223	23	in	in	ADP
inlawrev-18024	223	24	addition	addition	NOUN
inlawrev-18024	223	25	to	to	ADP
inlawrev-18024	223	26	these	these	DET
inlawrev-18024	223	27	sanctions	sanction	NOUN
inlawrev-18024	223	28	,	,	PUNCT
inlawrev-18024	223	29	the	the	DET
inlawrev-18024	223	30	ga	ga	PROPN
inlawrev-18024	223	31	also	also	ADV
inlawrev-18024	223	32	provided	provide	VERB
inlawrev-18024	223	33	an	an	DET
inlawrev-18024	223	34	important	important	ADJ
inlawrev-18024	223	35	incentive	incentive	NOUN
inlawrev-18024	223	36	for	for	ADP
inlawrev-18024	223	37	businesses	business	NOUN
inlawrev-18024	223	38	;	;	PUNCT
inlawrev-18024	223	39	if	if	SCONJ
inlawrev-18024	223	40	they	they	PRON
inlawrev-18024	223	41	willingly	willingly	ADV
inlawrev-18024	223	42	participated	participate	VERB
inlawrev-18024	223	43	in	in	ADP
inlawrev-18024	223	44	e	e	NOUN
inlawrev-18024	223	45	-	-	NOUN
inlawrev-18024	223	46	verify	verify	NOUN
inlawrev-18024	223	47	,	,	PUNCT
inlawrev-18024	223	48	the	the	DET
inlawrev-18024	223	49	ten	ten	NUM
inlawrev-18024	223	50	-	-	PUNCT
inlawrev-18024	223	51	year	year	NOUN
inlawrev-18024	223	52	limit	limit	NOUN
inlawrev-18024	223	53	on	on	ADP
inlawrev-18024	223	54	the	the	DET
inlawrev-18024	223	55	above	above	ADV
inlawrev-18024	223	56	-	-	PUNCT
inlawrev-18024	223	57	mentioned	mention	VERB
inlawrev-18024	223	58	tax	tax	NOUN
inlawrev-18024	223	59	credits	credit	NOUN
inlawrev-18024	223	60	would	would	AUX
inlawrev-18024	223	61	not	not	PART
inlawrev-18024	223	62	apply	apply	VERB
inlawrev-18024	223	63	to	to	ADP
inlawrev-18024	223	64	their	their	PRON
inlawrev-18024	223	65	businesses.88	businesses.88	NOUN
inlawrev-18024	223	66	there	there	PRON
inlawrev-18024	223	67	were	be	VERB
inlawrev-18024	223	68	also	also	ADV
inlawrev-18024	223	69	other	other	ADJ
inlawrev-18024	223	70	changes	change	NOUN
inlawrev-18024	223	71	to	to	ADP
inlawrev-18024	223	72	the	the	DET
inlawrev-18024	223	73	calculation	calculation	NOUN
inlawrev-18024	223	74	of	of	ADP
inlawrev-18024	223	75	individual	individual	ADJ
inlawrev-18024	223	76	agi	agi	PROPN
inlawrev-18024	223	77	.	.	PUNCT
inlawrev-18024	224	1	the	the	DET
inlawrev-18024	224	2	required	require	VERB
inlawrev-18024	224	3	addback	addback	NOUN
inlawrev-18024	224	4	of	of	ADP
inlawrev-18024	224	5	irc	irc	PROPN
inlawrev-18024	224	6	§	§	PROPN
inlawrev-18024	224	7	221	221	NUM
inlawrev-18024	224	8	,	,	PUNCT
inlawrev-18024	224	9	the	the	DET
inlawrev-18024	224	10	federal	federal	ADJ
inlawrev-18024	224	11	tax	tax	NOUN
inlawrev-18024	224	12	deduction	deduction	NOUN
inlawrev-18024	224	13	for	for	ADP
inlawrev-18024	224	14	married	married	ADJ
inlawrev-18024	224	15	couples	couple	NOUN
inlawrev-18024	224	16	,	,	PUNCT
inlawrev-18024	224	17	for	for	ADP
inlawrev-18024	224	18	taxable	taxable	ADJ
inlawrev-18024	224	19	years	year	NOUN
inlawrev-18024	224	20	1986	1986	NUM
inlawrev-18024	224	21	and	and	CCONJ
inlawrev-18024	224	22	prior	prior	ADV
inlawrev-18024	224	23	has	have	AUX
inlawrev-18024	224	24	been	be	AUX
inlawrev-18024	224	25	eliminated.89	eliminated.89	PROPN
inlawrev-18024	224	26	interest	interest	NOUN
inlawrev-18024	224	27	income	income	NOUN
inlawrev-18024	224	28	under	under	ADP
inlawrev-18024	224	29	irc	irc	PROPN
inlawrev-18024	224	30	§	§	PROPN
inlawrev-18024	224	31	128	128	NUM
inlawrev-18024	224	32	has	have	AUX
inlawrev-18024	224	33	been	be	AUX
inlawrev-18024	224	34	eliminated	eliminate	VERB
inlawrev-18024	224	35	for	for	ADP
inlawrev-18024	224	36	taxable	taxable	ADJ
inlawrev-18024	224	37	years	year	NOUN
inlawrev-18024	224	38	prior	prior	ADV
inlawrev-18024	224	39	to	to	ADP
inlawrev-18024	224	40	and	and	CCONJ
inlawrev-18024	224	41	including	include	VERB
inlawrev-18024	224	42	1984	1984	NUM
inlawrev-18024	224	43	has	have	AUX
inlawrev-18024	224	44	been	be	AUX
inlawrev-18024	224	45	eliminated.90	eliminated.90	ADV
inlawrev-18024	224	46	however	however	ADV
inlawrev-18024	224	47	,	,	PUNCT
inlawrev-18024	224	48	out	out	ADV
inlawrev-18024	224	49	-	-	PUNCT
inlawrev-18024	224	50	of	of	ADP
inlawrev-18024	224	51	-	-	PUNCT
inlawrev-18024	224	52	state	state	NOUN
inlawrev-18024	224	53	state	state	NOUN
inlawrev-18024	224	54	or	or	CCONJ
inlawrev-18024	224	55	municipal	municipal	ADJ
inlawrev-18024	224	56	bond	bond	NOUN
inlawrev-18024	224	57	income	income	NOUN
inlawrev-18024	224	58	is	be	AUX
inlawrev-18024	224	59	now	now	ADV
inlawrev-18024	224	60	added	add	VERB
inlawrev-18024	224	61	to	to	ADP
inlawrev-18024	224	62	agi.91	agi.91	X
inlawrev-18024	224	63	eighteen	eighteen	NUM
inlawrev-18024	224	64	additional	additional	ADJ
inlawrev-18024	224	65	addbacks	addback	NOUN
inlawrev-18024	224	66	have	have	AUX
inlawrev-18024	224	67	been	be	AUX
inlawrev-18024	224	68	added	add	VERB
inlawrev-18024	224	69	to	to	ADP
inlawrev-18024	224	70	the	the	DET
inlawrev-18024	224	71	agi	agi	NOUN
inlawrev-18024	224	72	calculation92	calculation92	PROPN
inlawrev-18024	224	73	:	:	PUNCT
inlawrev-18024	224	74	(	(	PUNCT
inlawrev-18024	224	75	35	35	NUM
inlawrev-18024	224	76	)	)	PUNCT
inlawrev-18024	224	77	add	add	VERB
inlawrev-18024	224	78	the	the	DET
inlawrev-18024	224	79	amount	amount	NOUN
inlawrev-18024	224	80	deducted	deduct	VERB
inlawrev-18024	224	81	from	from	ADP
inlawrev-18024	224	82	gross	gross	ADJ
inlawrev-18024	224	83	income	income	NOUN
inlawrev-18024	224	84	under	under	ADP
inlawrev-18024	224	85	section	section	NOUN
inlawrev-18024	224	86	198	198	NUM
inlawrev-18024	224	87	of	of	ADP
inlawrev-18024	224	88	the	the	DET
inlawrev-18024	224	89	internal	internal	ADJ
inlawrev-18024	224	90	revenue	revenue	NOUN
inlawrev-18024	224	91	code	code	NOUN
inlawrev-18024	224	92	for	for	ADP
inlawrev-18024	224	93	the	the	DET
inlawrev-18024	224	94	expensing	expensing	NOUN
inlawrev-18024	224	95	of	of	ADP
inlawrev-18024	224	96	environmental	environmental	ADJ
inlawrev-18024	224	97	remediation	remediation	NOUN
inlawrev-18024	224	98	costs	cost	NOUN
inlawrev-18024	224	99	.	.	PUNCT
inlawrev-18024	225	1	(	(	PUNCT
inlawrev-18024	225	2	36	36	NUM
inlawrev-18024	225	3	)	)	PUNCT
inlawrev-18024	225	4	add	add	VERB
inlawrev-18024	225	5	the	the	DET
inlawrev-18024	225	6	amount	amount	NOUN
inlawrev-18024	225	7	excluded	exclude	VERB
inlawrev-18024	225	8	from	from	ADP
inlawrev-18024	225	9	gross	gross	ADJ
inlawrev-18024	225	10	income	income	NOUN
inlawrev-18024	225	11	under	under	ADP
inlawrev-18024	225	12	section	section	NOUN
inlawrev-18024	225	13	408(d)(8	408(d)(8	PROPN
inlawrev-18024	225	14	)	)	PUNCT
inlawrev-18024	225	15	of	of	ADP
inlawrev-18024	225	16	the	the	DET
inlawrev-18024	225	17	internal	internal	ADJ
inlawrev-18024	225	18	revenue	revenue	NOUN
inlawrev-18024	225	19	code	code	NOUN
inlawrev-18024	225	20	for	for	ADP
inlawrev-18024	225	21	a	a	DET
inlawrev-18024	225	22	charitable	charitable	ADJ
inlawrev-18024	225	23	distribution	distribution	NOUN
inlawrev-18024	225	24	from	from	ADP
inlawrev-18024	225	25	an	an	DET
inlawrev-18024	225	26	individual	individual	ADJ
inlawrev-18024	225	27	retirement	retirement	NOUN
inlawrev-18024	225	28	plan	plan	NOUN
inlawrev-18024	225	29	.	.	PUNCT
inlawrev-18024	226	1	(	(	PUNCT
inlawrev-18024	226	2	37	37	NUM
inlawrev-18024	226	3	)	)	PUNCT
inlawrev-18024	226	4	add	add	VERB
inlawrev-18024	226	5	the	the	DET
inlawrev-18024	226	6	amount	amount	NOUN
inlawrev-18024	226	7	deducted	deduct	VERB
inlawrev-18024	226	8	from	from	ADP
inlawrev-18024	226	9	gross	gross	ADJ
inlawrev-18024	226	10	income	income	NOUN
inlawrev-18024	226	11	under	under	ADP
inlawrev-18024	226	12	section	section	NOUN
inlawrev-18024	226	13	222	222	NUM
inlawrev-18024	226	14	of	of	ADP
inlawrev-18024	226	15	the	the	DET
inlawrev-18024	226	16	internal	internal	ADJ
inlawrev-18024	226	17	revenue	revenue	NOUN
inlawrev-18024	226	18	code	code	NOUN
inlawrev-18024	226	19	for	for	ADP
inlawrev-18024	226	20	qualified	qualified	ADJ
inlawrev-18024	226	21	tuition	tuition	NOUN
inlawrev-18024	226	22	and	and	CCONJ
inlawrev-18024	226	23	related	related	ADJ
inlawrev-18024	226	24	expenses	expense	NOUN
inlawrev-18024	226	25	.	.	PUNCT
inlawrev-18024	227	1	(	(	PUNCT
inlawrev-18024	227	2	38	38	NUM
inlawrev-18024	227	3	)	)	PUNCT
inlawrev-18024	227	4	add	add	VERB
inlawrev-18024	227	5	the	the	DET
inlawrev-18024	227	6	amount	amount	NOUN
inlawrev-18024	227	7	deducted	deduct	VERB
inlawrev-18024	227	8	from	from	ADP
inlawrev-18024	227	9	gross	gross	ADJ
inlawrev-18024	227	10	income	income	NOUN
inlawrev-18024	227	11	under	under	ADP
inlawrev-18024	227	12	section	section	NOUN
inlawrev-18024	227	13	62(2)(d	62(2)(d	NUM
inlawrev-18024	227	14	)	)	PUNCT
inlawrev-18024	227	15	of	of	ADP
inlawrev-18024	227	16	the	the	DET
inlawrev-18024	227	17	internal	internal	ADJ
inlawrev-18024	227	18	revenue	revenue	NOUN
inlawrev-18024	227	19	code	code	NOUN
inlawrev-18024	227	20	for	for	ADP
inlawrev-18024	227	21	certain	certain	ADJ
inlawrev-18024	227	22	expenses	expense	NOUN
inlawrev-18024	227	23	of	of	ADP
inlawrev-18024	227	24	elementary	elementary	ADJ
inlawrev-18024	227	25	and	and	CCONJ
inlawrev-18024	227	26	secondary	secondary	ADJ
inlawrev-18024	227	27	school	school	NOUN
inlawrev-18024	227	28	teachers	teacher	NOUN
inlawrev-18024	227	29	.	.	PUNCT
inlawrev-18024	228	1	(	(	PUNCT
inlawrev-18024	228	2	39	39	NUM
inlawrev-18024	228	3	)	)	PUNCT
inlawrev-18024	228	4	add	add	VERB
inlawrev-18024	228	5	the	the	DET
inlawrev-18024	228	6	amount	amount	NOUN
inlawrev-18024	228	7	excluded	exclude	VERB
inlawrev-18024	228	8	from	from	ADP
inlawrev-18024	228	9	gross	gross	ADJ
inlawrev-18024	228	10	income	income	NOUN
inlawrev-18024	228	11	under	under	ADP
inlawrev-18024	228	12	section	section	NOUN
inlawrev-18024	228	13	127	127	NUM
inlawrev-18024	228	14	of	of	ADP
inlawrev-18024	228	15	the	the	DET
inlawrev-18024	228	16	internal	internal	ADJ
inlawrev-18024	228	17	revenue	revenue	NOUN
inlawrev-18024	228	18	code	code	NOUN
inlawrev-18024	228	19	as	as	SCONJ
inlawrev-18024	228	20	annual	annual	ADJ
inlawrev-18024	228	21	employer	employer	NOUN
inlawrev-18024	228	22	provided	provide	VERB
inlawrev-18024	228	23	education	education	NOUN
inlawrev-18024	228	24	expenses	expense	NOUN
inlawrev-18024	228	25	.	.	PUNCT
inlawrev-18024	229	1	(	(	PUNCT
inlawrev-18024	229	2	40	40	NUM
inlawrev-18024	229	3	)	)	PUNCT
inlawrev-18024	229	4	add	add	VERB
inlawrev-18024	229	5	the	the	DET
inlawrev-18024	229	6	amount	amount	NOUN
inlawrev-18024	229	7	deducted	deduct	VERB
inlawrev-18024	229	8	from	from	ADP
inlawrev-18024	229	9	gross	gross	ADJ
inlawrev-18024	229	10	income	income	NOUN
inlawrev-18024	229	11	under	under	ADP
inlawrev-18024	229	12	section	section	NOUN
inlawrev-18024	229	13	179e	179e	PROPN
inlawrev-18024	229	14	of	of	ADP
inlawrev-18024	229	15	the	the	DET
inlawrev-18024	229	16	internal	internal	ADJ
inlawrev-18024	229	17	revenue	revenue	NOUN
inlawrev-18024	229	18	code	code	NOUN
inlawrev-18024	229	19	for	for	ADP
inlawrev-18024	229	20	any	any	DET
inlawrev-18024	229	21	qualified	qualified	ADJ
inlawrev-18024	229	22	advanced	advanced	ADJ
inlawrev-18024	229	23	mine	mine	NOUN
inlawrev-18024	229	24	safety	safety	NOUN
inlawrev-18024	229	25	equipment	equipment	NOUN
inlawrev-18024	229	26	property	property	NOUN
inlawrev-18024	229	27	.	.	PUNCT
inlawrev-18024	230	1	(	(	PUNCT
inlawrev-18024	230	2	41	41	NUM
inlawrev-18024	230	3	)	)	PUNCT
inlawrev-18024	230	4	add	add	VERB
inlawrev-18024	230	5	the	the	DET
inlawrev-18024	230	6	monthly	monthly	ADJ
inlawrev-18024	230	7	amount	amount	NOUN
inlawrev-18024	230	8	excluded	exclude	VERB
inlawrev-18024	230	9	from	from	ADP
inlawrev-18024	230	10	gross	gross	ADJ
inlawrev-18024	230	11	income	income	NOUN
inlawrev-18024	230	12	under	under	ADP
inlawrev-18024	230	13	section	section	NOUN
inlawrev-18024	230	14	132(f)(1)(a	132(f)(1)(a	NUM
inlawrev-18024	230	15	)	)	PUNCT
inlawrev-18024	230	16	and	and	CCONJ
inlawrev-18024	230	17	132(f)(1)(b	132(f)(1)(b	NUM
inlawrev-18024	230	18	)	)	PUNCT
inlawrev-18024	230	19	that	that	PRON
inlawrev-18024	230	20	exceeds	exceed	VERB
inlawrev-18024	230	21	one	one	NUM
inlawrev-18024	230	22	hundred	hundred	NUM
inlawrev-18024	230	23	dollars	dollar	NOUN
inlawrev-18024	230	24	(	(	PUNCT
inlawrev-18024	230	25	$	$	SYM
inlawrev-18024	230	26	100	100	NUM
inlawrev-18024	230	27	)	)	PUNCT
inlawrev-18024	230	28	a	a	DET
inlawrev-18024	230	29	month	month	NOUN
inlawrev-18024	230	30	for	for	ADP
inlawrev-18024	230	31	a	a	DET
inlawrev-18024	230	32	qualified	qualified	ADJ
inlawrev-18024	230	33	transportation	transportation	NOUN
inlawrev-18024	230	34	fringe	fringe	NOUN
inlawrev-18024	230	35	.	.	PUNCT
inlawrev-18024	231	1	(	(	PUNCT
inlawrev-18024	231	2	42	42	X
inlawrev-18024	231	3	)	)	PUNCT
inlawrev-18024	231	4	add	add	VERB
inlawrev-18024	231	5	the	the	DET
inlawrev-18024	231	6	amount	amount	NOUN
inlawrev-18024	231	7	deducted	deduct	VERB
inlawrev-18024	231	8	from	from	ADP
inlawrev-18024	231	9	gross	gross	ADJ
inlawrev-18024	231	10	income	income	NOUN
inlawrev-18024	231	11	under	under	ADP
inlawrev-18024	231	12	section	section	NOUN
inlawrev-18024	231	13	221	221	NUM
inlawrev-18024	231	14	of	of	ADP
inlawrev-18024	231	15	the	the	DET
inlawrev-18024	231	16	internal	internal	ADJ
inlawrev-18024	231	17	revenue	revenue	NOUN
inlawrev-18024	231	18	code	code	NOUN
inlawrev-18024	231	19	that	that	PRON
inlawrev-18024	231	20	exceeds	exceed	VERB
inlawrev-18024	231	21	the	the	DET
inlawrev-18024	231	22	amount	amount	NOUN
inlawrev-18024	231	23	the	the	DET
inlawrev-18024	231	24	taxpayer	taxpayer	NOUN
inlawrev-18024	231	25	could	could	AUX
inlawrev-18024	231	26	deduct	deduct	VERB
inlawrev-18024	231	27	under	under	ADP
inlawrev-18024	231	28	section	section	NOUN
inlawrev-18024	231	29	221	221	NUM
inlawrev-18024	231	30	of	of	ADP
inlawrev-18024	231	31	the	the	DET
inlawrev-18024	231	32	internal	internal	ADJ
inlawrev-18024	231	33	revenue	revenue	NOUN
inlawrev-18024	231	34	code	code	NOUN
inlawrev-18024	231	35	before	before	SCONJ
inlawrev-18024	231	36	it	it	PRON
inlawrev-18024	231	37	was	be	AUX
inlawrev-18024	231	38	amended	amend	VERB
inlawrev-18024	231	39	by	by	ADP
inlawrev-18024	231	40	the	the	DET
inlawrev-18024	231	41	tax	tax	NOUN
inlawrev-18024	231	42	relief	relief	NOUN
inlawrev-18024	231	43	,	,	PUNCT
inlawrev-18024	231	44	unemployment	unemployment	NOUN
inlawrev-18024	231	45	insurance	insurance	NOUN
inlawrev-18024	231	46	reauthorization	reauthorization	NOUN
inlawrev-18024	231	47	,	,	PUNCT
inlawrev-18024	231	48	and	and	CCONJ
inlawrev-18024	231	49	job	job	NOUN
inlawrev-18024	231	50	creation	creation	NOUN
inlawrev-18024	231	51	act	act	NOUN
inlawrev-18024	231	52	of	of	ADP
inlawrev-18024	231	53	2010	2010	NUM
inlawrev-18024	231	54	(	(	PUNCT
inlawrev-18024	231	55	p.l	p.l	PROPN
inlawrev-18024	231	56	.	.	NOUN
inlawrev-18024	231	57	111	111	NUM
inlawrev-18024	231	58	-	-	SYM
inlawrev-18024	231	59	312	312	NUM
inlawrev-18024	231	60	)	)	PUNCT
inlawrev-18024	231	61	.	.	PUNCT
inlawrev-18024	232	1	(	(	PUNCT
inlawrev-18024	232	2	43	43	X
inlawrev-18024	232	3	)	)	PUNCT
inlawrev-18024	232	4	add	add	VERB
inlawrev-18024	232	5	the	the	DET
inlawrev-18024	232	6	amount	amount	NOUN
inlawrev-18024	232	7	necessary	necessary	ADJ
inlawrev-18024	232	8	to	to	PART
inlawrev-18024	232	9	make	make	VERB
inlawrev-18024	232	10	the	the	DET
inlawrev-18024	232	11	adjusted	adjust	VERB
inlawrev-18024	232	12	gross	gross	ADJ
inlawrev-18024	232	13	income	income	NOUN
inlawrev-18024	232	14	of	of	ADP
inlawrev-18024	232	15	any	any	DET
inlawrev-18024	232	16	87	87	NUM
inlawrev-18024	232	17	.	.	PUNCT
inlawrev-18024	233	1	i	i	PRON
inlawrev-18024	233	2	d.	d.	PROPN
inlawrev-18024	233	3	§	§	PROPN
inlawrev-18024	233	4	6	6	NUM
inlawrev-18024	233	5	-	-	SYM
inlawrev-18024	233	6	5.5	5.5	NUM
inlawrev-18024	233	7	-	-	PUNCT
inlawrev-18024	233	8	1	1	NUM
inlawrev-18024	233	9	-	-	NUM
inlawrev-18024	233	10	2(a)(2)(h	2(a)(2)(h	NUM
inlawrev-18024	233	11	)	)	PUNCT
inlawrev-18024	233	12	(	(	PUNCT
inlawrev-18024	233	13	version	version	NOUN
inlawrev-18024	233	14	b	b	NOUN
inlawrev-18024	233	15	)	)	PUNCT
inlawrev-18024	233	16	.	.	PUNCT
inlawrev-18024	234	1	88	88	NUM
inlawrev-18024	234	2	.	.	PUNCT
inlawrev-18024	235	1	i	i	PRON
inlawrev-18024	235	2	d.	d.	PROPN
inlawrev-18024	235	3	§	§	PROPN
inlawrev-18024	235	4	6	6	NUM
inlawrev-18024	235	5	-	-	SYM
inlawrev-18024	235	6	3.1	3.1	NUM
inlawrev-18024	235	7	-	-	PUNCT
inlawrev-18024	235	8	13	13	NUM
inlawrev-18024	235	9	-	-	PUNCT
inlawrev-18024	235	10	18(c	18(c	NUM
inlawrev-18024	235	11	)	)	PUNCT
inlawrev-18024	235	12	.	.	PUNCT
inlawrev-18024	236	1	89	89	NUM
inlawrev-18024	236	2	.	.	PUNCT
inlawrev-18024	237	1	i	i	PRON
inlawrev-18024	237	2	d.	d.	PROPN
inlawrev-18024	237	3	§	§	PROPN
inlawrev-18024	237	4	6	6	NUM
inlawrev-18024	237	5	-	-	SYM
inlawrev-18024	237	6	3	3	NUM
inlawrev-18024	237	7	-	-	PUNCT
inlawrev-18024	237	8	1	1	NUM
inlawrev-18024	237	9	-	-	PUNCT
inlawrev-18024	237	10	3.5(a)(10	3.5(a)(10	NUM
inlawrev-18024	237	11	)	)	PUNCT
inlawrev-18024	237	12	(	(	PUNCT
inlawrev-18024	237	13	version	version	NOUN
inlawrev-18024	237	14	a	a	PRON
inlawrev-18024	237	15	)	)	PUNCT
inlawrev-18024	237	16	.	.	PUNCT
inlawrev-18024	238	1	90	90	NUM
inlawrev-18024	238	2	.	.	X
inlawrev-18024	238	3	compare	compare	VERB
inlawrev-18024	238	4	i	i	PRON
inlawrev-18024	238	5	d.	d.	PROPN
inlawrev-18024	238	6	§	§	PROPN
inlawrev-18024	238	7	6	6	NUM
inlawrev-18024	238	8	-	-	SYM
inlawrev-18024	238	9	3	3	NUM
inlawrev-18024	238	10	-	-	PUNCT
inlawrev-18024	238	11	1	1	NUM
inlawrev-18024	238	12	-	-	PUNCT
inlawrev-18024	238	13	3.5(a)(11	3.5(a)(11	NUM
inlawrev-18024	238	14	)	)	PUNCT
inlawrev-18024	238	15	(	(	PUNCT
inlawrev-18024	238	16	version	version	NOUN
inlawrev-18024	238	17	c	c	NOUN
inlawrev-18024	238	18	)	)	PUNCT
inlawrev-18024	238	19	,	,	PUNCT
inlawrev-18024	238	20	with	with	ADP
inlawrev-18024	238	21	i	i	PRON
inlawrev-18024	238	22	d.	d.	PROPN
inlawrev-18024	238	23	§	§	PROPN
inlawrev-18024	238	24	6	6	NUM
inlawrev-18024	238	25	-	-	SYM
inlawrev-18024	238	26	3	3	NUM
inlawrev-18024	238	27	-	-	PUNCT
inlawrev-18024	238	28	1	1	NUM
inlawrev-18024	238	29	-	-	PUNCT
inlawrev-18024	238	30	3.5(a)(10	3.5(a)(10	NUM
inlawrev-18024	238	31	)	)	PUNCT
inlawrev-18024	238	32	(	(	PUNCT
inlawrev-18024	238	33	versions	version	NOUN
inlawrev-18024	238	34	a	a	PRON
inlawrev-18024	238	35	&	&	CCONJ
inlawrev-18024	238	36	b	b	NOUN
inlawrev-18024	238	37	)	)	PUNCT
inlawrev-18024	238	38	.	.	PUNCT
inlawrev-18024	239	1	91	91	NUM
inlawrev-18024	239	2	.	.	PUNCT
inlawrev-18024	240	1	compare	compare	VERB
inlawrev-18024	240	2	i	i	PRON
inlawrev-18024	240	3	d.	d.	PROPN
inlawrev-18024	240	4	§	§	PROPN
inlawrev-18024	240	5	6	6	NUM
inlawrev-18024	240	6	-	-	SYM
inlawrev-18024	240	7	5.5	5.5	NUM
inlawrev-18024	240	8	-	-	PUNCT
inlawrev-18024	240	9	1	1	NUM
inlawrev-18024	240	10	-	-	NUM
inlawrev-18024	240	11	2(c	2(c	NUM
inlawrev-18024	240	12	)	)	PUNCT
inlawrev-18024	240	13	(	(	PUNCT
inlawrev-18024	240	14	version	version	NOUN
inlawrev-18024	240	15	c	c	NOUN
inlawrev-18024	240	16	)	)	PUNCT
inlawrev-18024	240	17	,	,	PUNCT
inlawrev-18024	240	18	with	with	ADP
inlawrev-18024	240	19	i	i	PRON
inlawrev-18024	240	20	d.	d.	PROPN
inlawrev-18024	240	21	§	§	PROPN
inlawrev-18024	240	22	6	6	NUM
inlawrev-18024	240	23	-	-	SYM
inlawrev-18024	240	24	5.5	5.5	NUM
inlawrev-18024	240	25	-	-	PUNCT
inlawrev-18024	240	26	1	1	NUM
inlawrev-18024	240	27	-	-	NUM
inlawrev-18024	240	28	2(c	2(c	NUM
inlawrev-18024	240	29	)	)	PUNCT
inlawrev-18024	240	30	(	(	PUNCT
inlawrev-18024	240	31	version	version	NOUN
inlawrev-18024	240	32	a	a	PRON
inlawrev-18024	240	33	&	&	CCONJ
inlawrev-18024	240	34	b	b	NOUN
inlawrev-18024	240	35	)	)	PUNCT
inlawrev-18024	240	36	.	.	PUNCT
inlawrev-18024	241	1	92	92	NUM
inlawrev-18024	241	2	.	.	PUNCT
inlawrev-18024	242	1	unless	unless	SCONJ
inlawrev-18024	242	2	explicitly	explicitly	ADV
inlawrev-18024	242	3	stated	state	VERB
inlawrev-18024	242	4	otherwise	otherwise	ADV
inlawrev-18024	242	5	,	,	PUNCT
inlawrev-18024	242	6	“	"	PUNCT
inlawrev-18024	242	7	section	section	NOUN
inlawrev-18024	242	8	”	"	PUNCT
inlawrev-18024	242	9	in	in	ADP
inlawrev-18024	242	10	this	this	DET
inlawrev-18024	242	11	list	list	NOUN
inlawrev-18024	242	12	refers	refer	VERB
inlawrev-18024	242	13	to	to	ADP
inlawrev-18024	242	14	the	the	DET
inlawrev-18024	242	15	internal	internal	ADJ
inlawrev-18024	242	16	revenue	revenue	NOUN
inlawrev-18024	242	17	code	code	NOUN
inlawrev-18024	242	18	section	section	NOUN
inlawrev-18024	242	19	,	,	PUNCT
inlawrev-18024	242	20	and	and	CCONJ
inlawrev-18024	242	21	“	"	PUNCT
inlawrev-18024	242	22	p.l	p.l	PROPN
inlawrev-18024	242	23	.	.	PUNCT
inlawrev-18024	242	24	”	"	PUNCT
inlawrev-18024	242	25	refers	refer	VERB
inlawrev-18024	242	26	to	to	ADP
inlawrev-18024	242	27	the	the	DET
inlawrev-18024	242	28	federal	federal	ADJ
inlawrev-18024	242	29	public	public	ADJ
inlawrev-18024	242	30	law	law	NOUN
inlawrev-18024	242	31	number	number	NOUN
inlawrev-18024	242	32	,	,	PUNCT
inlawrev-18024	242	33	not	not	PART
inlawrev-18024	242	34	indiana	indiana	PROPN
inlawrev-18024	242	35	.	.	PUNCT
inlawrev-18024	243	1	1350	1350	NUM
inlawrev-18024	243	2	indiana	indiana	PROPN
inlawrev-18024	243	3	law	law	PROPN
inlawrev-18024	243	4	review	review	NOUN
inlawrev-18024	244	1	[	[	X
inlawrev-18024	244	2	vol	vol	NOUN
inlawrev-18024	244	3	.	.	PUNCT
inlawrev-18024	245	1	45:1341	45:1341	NUM
inlawrev-18024	245	2	taxpayer	taxpayer	NOUN
inlawrev-18024	245	3	that	that	PRON
inlawrev-18024	245	4	placed	place	VERB
inlawrev-18024	245	5	any	any	DET
inlawrev-18024	245	6	qualified	qualified	ADJ
inlawrev-18024	245	7	leasehold	leasehold	NOUN
inlawrev-18024	245	8	improvement	improvement	NOUN
inlawrev-18024	245	9	property	property	NOUN
inlawrev-18024	245	10	in	in	ADP
inlawrev-18024	245	11	service	service	NOUN
inlawrev-18024	245	12	during	during	ADP
inlawrev-18024	245	13	the	the	DET
inlawrev-18024	245	14	taxable	taxable	ADJ
inlawrev-18024	245	15	year	year	NOUN
inlawrev-18024	245	16	and	and	CCONJ
inlawrev-18024	245	17	that	that	PRON
inlawrev-18024	245	18	was	be	AUX
inlawrev-18024	245	19	classified	classify	VERB
inlawrev-18024	245	20	as	as	ADP
inlawrev-18024	245	21	15	15	NUM
inlawrev-18024	245	22	-	-	PUNCT
inlawrev-18024	245	23	year	year	NOUN
inlawrev-18024	245	24	property	property	NOUN
inlawrev-18024	245	25	under	under	ADP
inlawrev-18024	245	26	section	section	NOUN
inlawrev-18024	245	27	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18024	245	28	)	)	PUNCT
inlawrev-18024	245	29	of	of	ADP
inlawrev-18024	245	30	the	the	DET
inlawrev-18024	245	31	internal	internal	PROPN
inlawrev-18024	245	32	revenue	revenue	NOUN
inlawrev-18024	245	33	code	code	NOUN
inlawrev-18024	245	34	equal	equal	ADJ
inlawrev-18024	245	35	to	to	ADP
inlawrev-18024	245	36	the	the	DET
inlawrev-18024	245	37	amount	amount	NOUN
inlawrev-18024	245	38	of	of	ADP
inlawrev-18024	245	39	adjusted	adjusted	ADJ
inlawrev-18024	245	40	gross	gross	ADJ
inlawrev-18024	245	41	income	income	NOUN
inlawrev-18024	245	42	that	that	PRON
inlawrev-18024	245	43	would	would	AUX
inlawrev-18024	245	44	have	have	AUX
inlawrev-18024	245	45	been	be	AUX
inlawrev-18024	245	46	computed	compute	VERB
inlawrev-18024	245	47	had	have	VERB
inlawrev-18024	245	48	the	the	DET
inlawrev-18024	245	49	classification	classification	NOUN
inlawrev-18024	245	50	not	not	PART
inlawrev-18024	245	51	applied	apply	VERB
inlawrev-18024	245	52	to	to	ADP
inlawrev-18024	245	53	the	the	DET
inlawrev-18024	245	54	property	property	NOUN
inlawrev-18024	245	55	in	in	ADP
inlawrev-18024	245	56	the	the	DET
inlawrev-18024	245	57	year	year	NOUN
inlawrev-18024	245	58	that	that	SCONJ
inlawrev-18024	245	59	it	it	PRON
inlawrev-18024	245	60	was	be	AUX
inlawrev-18024	245	61	placed	place	VERB
inlawrev-18024	245	62	into	into	ADP
inlawrev-18024	245	63	service	service	NOUN
inlawrev-18024	245	64	.	.	PUNCT
inlawrev-18024	246	1	(	(	PUNCT
inlawrev-18024	246	2	44	44	NUM
inlawrev-18024	246	3	)	)	PUNCT
inlawrev-18024	246	4	add	add	VERB
inlawrev-18024	246	5	the	the	DET
inlawrev-18024	246	6	amount	amount	NOUN
inlawrev-18024	246	7	necessary	necessary	ADJ
inlawrev-18024	246	8	to	to	PART
inlawrev-18024	246	9	make	make	VERB
inlawrev-18024	246	10	the	the	DET
inlawrev-18024	246	11	adjusted	adjust	VERB
inlawrev-18024	246	12	gross	gross	ADJ
inlawrev-18024	246	13	income	income	NOUN
inlawrev-18024	246	14	of	of	ADP
inlawrev-18024	246	15	any	any	DET
inlawrev-18024	246	16	taxpayer	taxpayer	NOUN
inlawrev-18024	246	17	that	that	PRON
inlawrev-18024	246	18	placed	place	VERB
inlawrev-18024	246	19	a	a	DET
inlawrev-18024	246	20	motorsports	motorsport	NOUN
inlawrev-18024	246	21	entertainment	entertainment	NOUN
inlawrev-18024	246	22	complex	complex	NOUN
inlawrev-18024	246	23	in	in	ADP
inlawrev-18024	246	24	service	service	NOUN
inlawrev-18024	246	25	during	during	ADP
inlawrev-18024	246	26	the	the	DET
inlawrev-18024	246	27	taxable	taxable	ADJ
inlawrev-18024	246	28	year	year	NOUN
inlawrev-18024	246	29	and	and	CCONJ
inlawrev-18024	246	30	that	that	PRON
inlawrev-18024	246	31	was	be	AUX
inlawrev-18024	246	32	classified	classify	VERB
inlawrev-18024	246	33	as	as	ADP
inlawrev-18024	246	34	7	7	NUM
inlawrev-18024	246	35	-	-	PUNCT
inlawrev-18024	246	36	year	year	NOUN
inlawrev-18024	246	37	property	property	NOUN
inlawrev-18024	246	38	under	under	ADP
inlawrev-18024	246	39	section	section	NOUN
inlawrev-18024	246	40	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18024	246	41	)	)	PUNCT
inlawrev-18024	246	42	of	of	ADP
inlawrev-18024	246	43	the	the	DET
inlawrev-18024	246	44	internal	internal	PROPN
inlawrev-18024	246	45	revenue	revenue	NOUN
inlawrev-18024	246	46	code	code	NOUN
inlawrev-18024	246	47	equal	equal	ADJ
inlawrev-18024	246	48	to	to	ADP
inlawrev-18024	246	49	the	the	DET
inlawrev-18024	246	50	amount	amount	NOUN
inlawrev-18024	246	51	of	of	ADP
inlawrev-18024	246	52	adjusted	adjusted	ADJ
inlawrev-18024	246	53	gross	gross	ADJ
inlawrev-18024	246	54	income	income	NOUN
inlawrev-18024	246	55	that	that	PRON
inlawrev-18024	246	56	would	would	AUX
inlawrev-18024	246	57	have	have	AUX
inlawrev-18024	246	58	been	be	AUX
inlawrev-18024	246	59	computed	compute	VERB
inlawrev-18024	246	60	had	have	VERB
inlawrev-18024	246	61	the	the	DET
inlawrev-18024	246	62	classification	classification	NOUN
inlawrev-18024	246	63	not	not	PART
inlawrev-18024	246	64	applied	apply	VERB
inlawrev-18024	246	65	to	to	ADP
inlawrev-18024	246	66	the	the	DET
inlawrev-18024	246	67	property	property	NOUN
inlawrev-18024	246	68	in	in	ADP
inlawrev-18024	246	69	the	the	DET
inlawrev-18024	246	70	year	year	NOUN
inlawrev-18024	246	71	that	that	SCONJ
inlawrev-18024	246	72	it	it	PRON
inlawrev-18024	246	73	was	be	AUX
inlawrev-18024	246	74	placed	place	VERB
inlawrev-18024	246	75	into	into	ADP
inlawrev-18024	246	76	service	service	NOUN
inlawrev-18024	246	77	.	.	PUNCT
inlawrev-18024	247	1	(	(	PUNCT
inlawrev-18024	247	2	45	45	NUM
inlawrev-18024	247	3	)	)	PUNCT
inlawrev-18024	247	4	add	add	VERB
inlawrev-18024	247	5	the	the	DET
inlawrev-18024	247	6	amount	amount	NOUN
inlawrev-18024	247	7	deducted	deduct	VERB
inlawrev-18024	247	8	under	under	ADP
inlawrev-18024	247	9	section	section	NOUN
inlawrev-18024	247	10	195	195	NUM
inlawrev-18024	247	11	of	of	ADP
inlawrev-18024	247	12	the	the	DET
inlawrev-18024	247	13	internal	internal	ADJ
inlawrev-18024	247	14	revenue	revenue	NOUN
inlawrev-18024	247	15	code	code	NOUN
inlawrev-18024	247	16	for	for	ADP
inlawrev-18024	247	17	start	start	NOUN
inlawrev-18024	247	18	-	-	PUNCT
inlawrev-18024	247	19	up	up	ADP
inlawrev-18024	247	20	expenditures	expenditure	NOUN
inlawrev-18024	247	21	that	that	PRON
inlawrev-18024	247	22	exceeds	exceed	VERB
inlawrev-18024	247	23	the	the	DET
inlawrev-18024	247	24	amount	amount	NOUN
inlawrev-18024	247	25	the	the	DET
inlawrev-18024	247	26	taxpayer	taxpayer	NOUN
inlawrev-18024	247	27	could	could	AUX
inlawrev-18024	247	28	deduct	deduct	VERB
inlawrev-18024	247	29	under	under	ADP
inlawrev-18024	247	30	section	section	NOUN
inlawrev-18024	247	31	195	195	NUM
inlawrev-18024	247	32	of	of	ADP
inlawrev-18024	247	33	the	the	DET
inlawrev-18024	247	34	internal	internal	ADJ
inlawrev-18024	247	35	revenue	revenue	NOUN
inlawrev-18024	247	36	code	code	NOUN
inlawrev-18024	247	37	before	before	SCONJ
inlawrev-18024	247	38	it	it	PRON
inlawrev-18024	247	39	was	be	AUX
inlawrev-18024	247	40	amended	amend	VERB
inlawrev-18024	247	41	by	by	ADP
inlawrev-18024	247	42	the	the	DET
inlawrev-18024	247	43	small	small	ADJ
inlawrev-18024	247	44	business	business	NOUN
inlawrev-18024	247	45	jobs	job	NOUN
inlawrev-18024	247	46	act	act	NOUN
inlawrev-18024	247	47	of	of	ADP
inlawrev-18024	247	48	2010	2010	NUM
inlawrev-18024	247	49	(	(	PUNCT
inlawrev-18024	247	50	p.l	p.l	PROPN
inlawrev-18024	247	51	.	.	NOUN
inlawrev-18024	247	52	111	111	NUM
inlawrev-18024	247	53	-	-	SYM
inlawrev-18024	247	54	240	240	NUM
inlawrev-18024	247	55	)	)	PUNCT
inlawrev-18024	247	56	.	.	PUNCT
inlawrev-18024	248	1	(	(	PUNCT
inlawrev-18024	248	2	46	46	X
inlawrev-18024	248	3	)	)	PUNCT
inlawrev-18024	248	4	add	add	VERB
inlawrev-18024	248	5	the	the	DET
inlawrev-18024	248	6	amount	amount	NOUN
inlawrev-18024	248	7	necessary	necessary	ADJ
inlawrev-18024	248	8	to	to	PART
inlawrev-18024	248	9	make	make	VERB
inlawrev-18024	248	10	the	the	DET
inlawrev-18024	248	11	adjusted	adjust	VERB
inlawrev-18024	248	12	gross	gross	ADJ
inlawrev-18024	248	13	income	income	NOUN
inlawrev-18024	248	14	of	of	ADP
inlawrev-18024	248	15	any	any	DET
inlawrev-18024	248	16	taxpayer	taxpayer	NOUN
inlawrev-18024	248	17	for	for	ADP
inlawrev-18024	248	18	which	which	PRON
inlawrev-18024	248	19	tax	tax	NOUN
inlawrev-18024	248	20	was	be	AUX
inlawrev-18024	248	21	not	not	PART
inlawrev-18024	248	22	imposed	impose	VERB
inlawrev-18024	248	23	on	on	ADP
inlawrev-18024	248	24	the	the	DET
inlawrev-18024	248	25	net	net	NOUN
inlawrev-18024	248	26	recognized	recognize	VERB
inlawrev-18024	248	27	built	build	VERB
inlawrev-18024	248	28	-	-	PUNCT
inlawrev-18024	248	29	in	in	ADP
inlawrev-18024	248	30	gain	gain	NOUN
inlawrev-18024	248	31	of	of	ADP
inlawrev-18024	248	32	an	an	DET
inlawrev-18024	248	33	s	s	NOUN
inlawrev-18024	248	34	corporation	corporation	NOUN
inlawrev-18024	248	35	under	under	ADP
inlawrev-18024	248	36	section	section	NOUN
inlawrev-18024	248	37	1374(d)(7	1374(d)(7	NUM
inlawrev-18024	248	38	)	)	PUNCT
inlawrev-18024	248	39	of	of	ADP
inlawrev-18024	248	40	the	the	DET
inlawrev-18024	248	41	internal	internal	ADJ
inlawrev-18024	248	42	revenue	revenue	NOUN
inlawrev-18024	248	43	code	code	NOUN
inlawrev-18024	248	44	as	as	SCONJ
inlawrev-18024	248	45	amended	amend	VERB
inlawrev-18024	248	46	by	by	ADP
inlawrev-18024	248	47	the	the	DET
inlawrev-18024	248	48	small	small	ADJ
inlawrev-18024	248	49	business	business	NOUN
inlawrev-18024	248	50	jobs	job	NOUN
inlawrev-18024	248	51	act	act	NOUN
inlawrev-18024	248	52	of	of	ADP
inlawrev-18024	248	53	2010	2010	NUM
inlawrev-18024	248	54	(	(	PUNCT
inlawrev-18024	248	55	p.l	p.l	PROPN
inlawrev-18024	248	56	.	.	NOUN
inlawrev-18024	248	57	111	111	NUM
inlawrev-18024	248	58	-	-	SYM
inlawrev-18024	248	59	240	240	NUM
inlawrev-18024	248	60	)	)	PUNCT
inlawrev-18024	248	61	equal	equal	ADJ
inlawrev-18024	248	62	to	to	ADP
inlawrev-18024	248	63	the	the	DET
inlawrev-18024	248	64	amount	amount	NOUN
inlawrev-18024	248	65	of	of	ADP
inlawrev-18024	248	66	adjusted	adjusted	ADJ
inlawrev-18024	248	67	gross	gross	ADJ
inlawrev-18024	248	68	income	income	NOUN
inlawrev-18024	248	69	that	that	PRON
inlawrev-18024	248	70	would	would	AUX
inlawrev-18024	248	71	have	have	AUX
inlawrev-18024	248	72	been	be	AUX
inlawrev-18024	248	73	computed	compute	VERB
inlawrev-18024	248	74	before	before	ADP
inlawrev-18024	248	75	section	section	NOUN
inlawrev-18024	248	76	1374(d)(7	1374(d)(7	NUM
inlawrev-18024	248	77	)	)	PUNCT
inlawrev-18024	248	78	of	of	ADP
inlawrev-18024	248	79	the	the	DET
inlawrev-18024	248	80	internal	internal	ADJ
inlawrev-18024	248	81	revenue	revenue	NOUN
inlawrev-18024	248	82	code	code	NOUN
inlawrev-18024	248	83	as	as	SCONJ
inlawrev-18024	248	84	amended	amend	VERB
inlawrev-18024	248	85	by	by	ADP
inlawrev-18024	248	86	the	the	DET
inlawrev-18024	248	87	small	small	ADJ
inlawrev-18024	248	88	business	business	NOUN
inlawrev-18024	248	89	jobs	job	NOUN
inlawrev-18024	248	90	act	act	NOUN
inlawrev-18024	248	91	of	of	ADP
inlawrev-18024	248	92	2010	2010	NUM
inlawrev-18024	248	93	(	(	PUNCT
inlawrev-18024	248	94	p.l	p.l	PROPN
inlawrev-18024	248	95	.	.	NOUN
inlawrev-18024	248	96	111	111	NUM
inlawrev-18024	248	97	-	-	SYM
inlawrev-18024	248	98	240).93	240).93	NUM
inlawrev-18024	248	99	(	(	PUNCT
inlawrev-18024	248	100	r	r	NOUN
inlawrev-18024	248	101	)	)	PUNCT
inlawrev-18024	248	102	add	add	VERB
inlawrev-18024	248	103	the	the	DET
inlawrev-18024	248	104	amount	amount	NOUN
inlawrev-18024	248	105	necessary	necessary	ADJ
inlawrev-18024	248	106	to	to	PART
inlawrev-18024	248	107	make	make	VERB
inlawrev-18024	248	108	the	the	DET
inlawrev-18024	248	109	adjusted	adjust	VERB
inlawrev-18024	248	110	gross	gross	ADJ
inlawrev-18024	248	111	income	income	NOUN
inlawrev-18024	248	112	of	of	ADP
inlawrev-18024	248	113	any	any	DET
inlawrev-18024	248	114	taxpayer	taxpayer	NOUN
inlawrev-18024	248	115	that	that	PRON
inlawrev-18024	248	116	placed	place	VERB
inlawrev-18024	248	117	any	any	DET
inlawrev-18024	248	118	qualified	qualified	ADJ
inlawrev-18024	248	119	leasehold	leasehold	NOUN
inlawrev-18024	248	120	improvement	improvement	NOUN
inlawrev-18024	248	121	property	property	NOUN
inlawrev-18024	248	122	in	in	ADP
inlawrev-18024	248	123	service	service	NOUN
inlawrev-18024	248	124	during	during	ADP
inlawrev-18024	248	125	the	the	DET
inlawrev-18024	248	126	taxable	taxable	ADJ
inlawrev-18024	248	127	year	year	NOUN
inlawrev-18024	248	128	and	and	CCONJ
inlawrev-18024	248	129	that	that	PRON
inlawrev-18024	248	130	was	be	AUX
inlawrev-18024	248	131	classified	classify	VERB
inlawrev-18024	248	132	as	as	ADP
inlawrev-18024	248	133	15	15	NUM
inlawrev-18024	248	134	-	-	PUNCT
inlawrev-18024	248	135	year	year	NOUN
inlawrev-18024	248	136	property	property	NOUN
inlawrev-18024	248	137	under	under	ADP
inlawrev-18024	248	138	section	section	NOUN
inlawrev-18024	248	139	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18024	248	140	)	)	PUNCT
inlawrev-18024	248	141	of	of	ADP
inlawrev-18024	248	142	the	the	DET
inlawrev-18024	248	143	internal	internal	PROPN
inlawrev-18024	248	144	revenue	revenue	NOUN
inlawrev-18024	248	145	code	code	NOUN
inlawrev-18024	248	146	equal	equal	ADJ
inlawrev-18024	248	147	to	to	ADP
inlawrev-18024	248	148	the	the	DET
inlawrev-18024	248	149	amount	amount	NOUN
inlawrev-18024	248	150	of	of	ADP
inlawrev-18024	248	151	adjusted	adjusted	ADJ
inlawrev-18024	248	152	gross	gross	ADJ
inlawrev-18024	248	153	income	income	NOUN
inlawrev-18024	248	154	that	that	PRON
inlawrev-18024	248	155	would	would	AUX
inlawrev-18024	248	156	have	have	AUX
inlawrev-18024	248	157	been	be	AUX
inlawrev-18024	248	158	computed	compute	VERB
inlawrev-18024	248	159	had	have	VERB
inlawrev-18024	248	160	the	the	DET
inlawrev-18024	248	161	classification	classification	NOUN
inlawrev-18024	248	162	not	not	PART
inlawrev-18024	248	163	applied	apply	VERB
inlawrev-18024	248	164	to	to	ADP
inlawrev-18024	248	165	the	the	DET
inlawrev-18024	248	166	property	property	NOUN
inlawrev-18024	248	167	in	in	ADP
inlawrev-18024	248	168	the	the	DET
inlawrev-18024	248	169	year	year	NOUN
inlawrev-18024	248	170	that	that	SCONJ
inlawrev-18024	248	171	it	it	PRON
inlawrev-18024	248	172	was	be	AUX
inlawrev-18024	248	173	placed	place	VERB
inlawrev-18024	248	174	into	into	ADP
inlawrev-18024	248	175	service	service	NOUN
inlawrev-18024	248	176	.	.	PUNCT
inlawrev-18024	249	1	(	(	PUNCT
inlawrev-18024	249	2	s	s	X
inlawrev-18024	249	3	)	)	PUNCT
inlawrev-18024	249	4	add	add	VERB
inlawrev-18024	249	5	the	the	DET
inlawrev-18024	249	6	amount	amount	NOUN
inlawrev-18024	249	7	deducted	deduct	VERB
inlawrev-18024	249	8	from	from	ADP
inlawrev-18024	249	9	gross	gross	ADJ
inlawrev-18024	249	10	income	income	NOUN
inlawrev-18024	249	11	under	under	ADP
inlawrev-18024	249	12	section	section	NOUN
inlawrev-18024	249	13	198	198	NUM
inlawrev-18024	249	14	of	of	ADP
inlawrev-18024	249	15	the	the	DET
inlawrev-18024	249	16	internal	internal	ADJ
inlawrev-18024	249	17	revenue	revenue	NOUN
inlawrev-18024	249	18	code	code	NOUN
inlawrev-18024	249	19	for	for	ADP
inlawrev-18024	249	20	the	the	DET
inlawrev-18024	249	21	expensing	expensing	NOUN
inlawrev-18024	249	22	of	of	ADP
inlawrev-18024	249	23	environmental	environmental	ADJ
inlawrev-18024	249	24	remediation	remediation	NOUN
inlawrev-18024	249	25	costs	cost	NOUN
inlawrev-18024	249	26	.	.	PUNCT
inlawrev-18024	250	1	(	(	PUNCT
inlawrev-18024	250	2	t	t	X
inlawrev-18024	250	3	)	)	PUNCT
inlawrev-18024	250	4	add	add	VERB
inlawrev-18024	250	5	the	the	DET
inlawrev-18024	250	6	amount	amount	NOUN
inlawrev-18024	250	7	deducted	deduct	VERB
inlawrev-18024	250	8	from	from	ADP
inlawrev-18024	250	9	gross	gross	ADJ
inlawrev-18024	250	10	income	income	NOUN
inlawrev-18024	250	11	under	under	ADP
inlawrev-18024	250	12	section	section	NOUN
inlawrev-18024	250	13	179e	179e	PROPN
inlawrev-18024	250	14	of	of	ADP
inlawrev-18024	250	15	the	the	DET
inlawrev-18024	250	16	internal	internal	ADJ
inlawrev-18024	250	17	revenue	revenue	NOUN
inlawrev-18024	250	18	code	code	NOUN
inlawrev-18024	250	19	for	for	ADP
inlawrev-18024	250	20	any	any	DET
inlawrev-18024	250	21	qualified	qualified	ADJ
inlawrev-18024	250	22	advanced	advanced	ADJ
inlawrev-18024	250	23	mine	mine	NOUN
inlawrev-18024	250	24	safety	safety	NOUN
inlawrev-18024	250	25	equipment	equipment	NOUN
inlawrev-18024	250	26	property	property	NOUN
inlawrev-18024	250	27	.	.	PUNCT
inlawrev-18024	251	1	(	(	PUNCT
inlawrev-18024	251	2	u	u	NOUN
inlawrev-18024	251	3	)	)	PUNCT
inlawrev-18024	251	4	add	add	VERB
inlawrev-18024	251	5	the	the	DET
inlawrev-18024	251	6	amount	amount	NOUN
inlawrev-18024	251	7	necessary	necessary	ADJ
inlawrev-18024	251	8	to	to	PART
inlawrev-18024	251	9	make	make	VERB
inlawrev-18024	251	10	the	the	DET
inlawrev-18024	251	11	adjusted	adjust	VERB
inlawrev-18024	251	12	gross	gross	ADJ
inlawrev-18024	251	13	income	income	NOUN
inlawrev-18024	251	14	of	of	ADP
inlawrev-18024	251	15	any	any	DET
inlawrev-18024	251	16	taxpayer	taxpayer	NOUN
inlawrev-18024	251	17	that	that	PRON
inlawrev-18024	251	18	placed	place	VERB
inlawrev-18024	251	19	a	a	DET
inlawrev-18024	251	20	motorsports	motorsport	NOUN
inlawrev-18024	251	21	entertainment	entertainment	NOUN
inlawrev-18024	251	22	complex	complex	NOUN
inlawrev-18024	251	23	in	in	ADP
inlawrev-18024	251	24	service	service	NOUN
inlawrev-18024	251	25	during	during	ADP
inlawrev-18024	251	26	the	the	DET
inlawrev-18024	251	27	taxable	taxable	ADJ
inlawrev-18024	251	28	year	year	NOUN
inlawrev-18024	251	29	and	and	CCONJ
inlawrev-18024	251	30	that	that	PRON
inlawrev-18024	251	31	was	be	AUX
inlawrev-18024	251	32	classified	classify	VERB
inlawrev-18024	251	33	as	as	ADP
inlawrev-18024	251	34	7	7	NUM
inlawrev-18024	251	35	-	-	PUNCT
inlawrev-18024	251	36	year	year	NOUN
inlawrev-18024	251	37	property	property	NOUN
inlawrev-18024	251	38	under	under	ADP
inlawrev-18024	251	39	section	section	NOUN
inlawrev-18024	251	40	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18024	251	41	)	)	PUNCT
inlawrev-18024	251	42	of	of	ADP
inlawrev-18024	251	43	the	the	DET
inlawrev-18024	251	44	internal	internal	PROPN
inlawrev-18024	251	45	revenue	revenue	NOUN
inlawrev-18024	251	46	code	code	NOUN
inlawrev-18024	251	47	equal	equal	ADJ
inlawrev-18024	251	48	to	to	ADP
inlawrev-18024	251	49	the	the	DET
inlawrev-18024	251	50	amount	amount	NOUN
inlawrev-18024	251	51	of	of	ADP
inlawrev-18024	251	52	adjusted	adjusted	ADJ
inlawrev-18024	251	53	gross	gross	ADJ
inlawrev-18024	251	54	income	income	NOUN
inlawrev-18024	251	55	that	that	PRON
inlawrev-18024	251	56	would	would	AUX
inlawrev-18024	251	57	have	have	AUX
inlawrev-18024	251	58	been	be	AUX
inlawrev-18024	251	59	computed	compute	VERB
inlawrev-18024	251	60	had	have	VERB
inlawrev-18024	251	61	the	the	DET
inlawrev-18024	251	62	classification	classification	NOUN
inlawrev-18024	251	63	not	not	PART
inlawrev-18024	251	64	applied	apply	VERB
inlawrev-18024	251	65	to	to	ADP
inlawrev-18024	251	66	the	the	DET
inlawrev-18024	251	67	property	property	NOUN
inlawrev-18024	251	68	in	in	ADP
inlawrev-18024	251	69	the	the	DET
inlawrev-18024	251	70	year	year	NOUN
inlawrev-18024	251	71	that	that	SCONJ
inlawrev-18024	251	72	it	it	PRON
inlawrev-18024	251	73	was	be	AUX
inlawrev-18024	251	74	placed	place	VERB
inlawrev-18024	251	75	93	93	NUM
inlawrev-18024	251	76	.	.	PUNCT
inlawrev-18024	252	1	ind	ind	PROPN
inlawrev-18024	252	2	.	.	PUNCT
inlawrev-18024	252	3	code	code	PROPN
inlawrev-18024	252	4	§	§	PROPN
inlawrev-18024	252	5	§	§	PROPN
inlawrev-18024	252	6	6	6	NUM
inlawrev-18024	252	7	-	-	SYM
inlawrev-18024	252	8	3	3	NUM
inlawrev-18024	252	9	-	-	PUNCT
inlawrev-18024	252	10	1	1	NUM
inlawrev-18024	252	11	-	-	PUNCT
inlawrev-18024	252	12	3.5(a)(35)-(46	3.5(a)(35)-(46	NUM
inlawrev-18024	252	13	)	)	PUNCT
inlawrev-18024	252	14	(	(	PUNCT
inlawrev-18024	252	15	version	version	NOUN
inlawrev-18024	252	16	a	a	PRON
inlawrev-18024	252	17	)	)	PUNCT
inlawrev-18024	252	18	.	.	PUNCT
inlawrev-18024	253	1	2012	2012	NUM
inlawrev-18024	253	2	]	]	PUNCT
inlawrev-18024	253	3	taxation	taxation	NOUN
inlawrev-18024	253	4	1351	1351	NUM
inlawrev-18024	253	5	into	into	ADP
inlawrev-18024	253	6	service	service	NOUN
inlawrev-18024	253	7	.	.	PUNCT
inlawrev-18024	254	1	(	(	PUNCT
inlawrev-18024	254	2	v	v	NOUN
inlawrev-18024	254	3	)	)	PUNCT
inlawrev-18024	254	4	add	add	VERB
inlawrev-18024	254	5	the	the	DET
inlawrev-18024	254	6	amount	amount	NOUN
inlawrev-18024	254	7	deducted	deduct	VERB
inlawrev-18024	254	8	under	under	ADP
inlawrev-18024	254	9	section	section	NOUN
inlawrev-18024	254	10	195	195	NUM
inlawrev-18024	254	11	of	of	ADP
inlawrev-18024	254	12	the	the	DET
inlawrev-18024	254	13	internal	internal	ADJ
inlawrev-18024	254	14	revenue	revenue	NOUN
inlawrev-18024	254	15	code	code	NOUN
inlawrev-18024	254	16	for	for	ADP
inlawrev-18024	254	17	start	start	NOUN
inlawrev-18024	254	18	-	-	PUNCT
inlawrev-18024	254	19	up	up	ADP
inlawrev-18024	254	20	expenditures	expenditure	NOUN
inlawrev-18024	254	21	that	that	PRON
inlawrev-18024	254	22	exceeds	exceed	VERB
inlawrev-18024	254	23	the	the	DET
inlawrev-18024	254	24	amount	amount	NOUN
inlawrev-18024	254	25	the	the	DET
inlawrev-18024	254	26	taxpayer	taxpayer	NOUN
inlawrev-18024	254	27	could	could	AUX
inlawrev-18024	254	28	deduct	deduct	VERB
inlawrev-18024	254	29	under	under	ADP
inlawrev-18024	254	30	section	section	NOUN
inlawrev-18024	254	31	195	195	NUM
inlawrev-18024	254	32	of	of	ADP
inlawrev-18024	254	33	the	the	DET
inlawrev-18024	254	34	internal	internal	ADJ
inlawrev-18024	254	35	revenue	revenue	NOUN
inlawrev-18024	254	36	code	code	NOUN
inlawrev-18024	254	37	before	before	SCONJ
inlawrev-18024	254	38	it	it	PRON
inlawrev-18024	254	39	was	be	AUX
inlawrev-18024	254	40	amended	amend	VERB
inlawrev-18024	254	41	by	by	ADP
inlawrev-18024	254	42	the	the	DET
inlawrev-18024	254	43	small	small	ADJ
inlawrev-18024	254	44	business	business	NOUN
inlawrev-18024	254	45	jobs	job	NOUN
inlawrev-18024	254	46	act	act	NOUN
inlawrev-18024	254	47	of	of	ADP
inlawrev-18024	254	48	2010	2010	NUM
inlawrev-18024	254	49	(	(	PUNCT
inlawrev-18024	254	50	p.l	p.l	PROPN
inlawrev-18024	254	51	.	.	NOUN
inlawrev-18024	254	52	111	111	NUM
inlawrev-18024	254	53	-	-	SYM
inlawrev-18024	254	54	240	240	NUM
inlawrev-18024	254	55	)	)	PUNCT
inlawrev-18024	254	56	.	.	PUNCT
inlawrev-18024	255	1	(	(	PUNCT
inlawrev-18024	255	2	w	w	X
inlawrev-18024	255	3	)	)	PUNCT
inlawrev-18024	255	4	add	add	VERB
inlawrev-18024	255	5	the	the	DET
inlawrev-18024	255	6	amount	amount	NOUN
inlawrev-18024	255	7	necessary	necessary	ADJ
inlawrev-18024	255	8	to	to	PART
inlawrev-18024	255	9	make	make	VERB
inlawrev-18024	255	10	the	the	DET
inlawrev-18024	255	11	adjusted	adjust	VERB
inlawrev-18024	255	12	gross	gross	ADJ
inlawrev-18024	255	13	income	income	NOUN
inlawrev-18024	255	14	of	of	ADP
inlawrev-18024	255	15	any	any	DET
inlawrev-18024	255	16	taxpayer	taxpayer	NOUN
inlawrev-18024	255	17	for	for	ADP
inlawrev-18024	255	18	which	which	PRON
inlawrev-18024	255	19	tax	tax	NOUN
inlawrev-18024	255	20	was	be	AUX
inlawrev-18024	255	21	not	not	PART
inlawrev-18024	255	22	imposed	impose	VERB
inlawrev-18024	255	23	on	on	ADP
inlawrev-18024	255	24	the	the	DET
inlawrev-18024	255	25	net	net	NOUN
inlawrev-18024	255	26	recognized	recognize	VERB
inlawrev-18024	255	27	built	build	VERB
inlawrev-18024	255	28	-	-	PUNCT
inlawrev-18024	255	29	in	in	ADP
inlawrev-18024	255	30	gain	gain	NOUN
inlawrev-18024	255	31	of	of	ADP
inlawrev-18024	255	32	an	an	DET
inlawrev-18024	255	33	s	s	NOUN
inlawrev-18024	255	34	corporation	corporation	NOUN
inlawrev-18024	255	35	under	under	ADP
inlawrev-18024	255	36	section	section	NOUN
inlawrev-18024	255	37	1374(d)(7	1374(d)(7	NUM
inlawrev-18024	255	38	)	)	PUNCT
inlawrev-18024	255	39	of	of	ADP
inlawrev-18024	255	40	the	the	DET
inlawrev-18024	255	41	internal	internal	ADJ
inlawrev-18024	255	42	revenue	revenue	NOUN
inlawrev-18024	255	43	code	code	NOUN
inlawrev-18024	255	44	as	as	SCONJ
inlawrev-18024	255	45	amended	amend	VERB
inlawrev-18024	255	46	by	by	ADP
inlawrev-18024	255	47	the	the	DET
inlawrev-18024	255	48	small	small	ADJ
inlawrev-18024	255	49	business	business	NOUN
inlawrev-18024	255	50	jobs	job	NOUN
inlawrev-18024	255	51	act	act	NOUN
inlawrev-18024	255	52	of	of	ADP
inlawrev-18024	255	53	2010	2010	NUM
inlawrev-18024	255	54	(	(	PUNCT
inlawrev-18024	255	55	p.l	p.l	PROPN
inlawrev-18024	255	56	.	.	NOUN
inlawrev-18024	255	57	111	111	NUM
inlawrev-18024	255	58	-	-	SYM
inlawrev-18024	255	59	240	240	NUM
inlawrev-18024	255	60	)	)	PUNCT
inlawrev-18024	255	61	equal	equal	ADJ
inlawrev-18024	255	62	to	to	ADP
inlawrev-18024	255	63	the	the	DET
inlawrev-18024	255	64	amount	amount	NOUN
inlawrev-18024	255	65	of	of	ADP
inlawrev-18024	255	66	adjusted	adjusted	ADJ
inlawrev-18024	255	67	gross	gross	ADJ
inlawrev-18024	255	68	income	income	NOUN
inlawrev-18024	255	69	that	that	PRON
inlawrev-18024	255	70	would	would	AUX
inlawrev-18024	255	71	have	have	AUX
inlawrev-18024	255	72	been	be	AUX
inlawrev-18024	255	73	computed	compute	VERB
inlawrev-18024	255	74	before	before	ADP
inlawrev-18024	255	75	section	section	NOUN
inlawrev-18024	255	76	1374(d)(7	1374(d)(7	NUM
inlawrev-18024	255	77	)	)	PUNCT
inlawrev-18024	255	78	of	of	ADP
inlawrev-18024	255	79	the	the	DET
inlawrev-18024	255	80	internal	internal	ADJ
inlawrev-18024	255	81	revenue	revenue	NOUN
inlawrev-18024	255	82	code	code	NOUN
inlawrev-18024	255	83	as	as	SCONJ
inlawrev-18024	255	84	amended	amend	VERB
inlawrev-18024	255	85	by	by	ADP
inlawrev-18024	255	86	the	the	DET
inlawrev-18024	255	87	small	small	ADJ
inlawrev-18024	255	88	business	business	NOUN
inlawrev-18024	255	89	jobs	job	NOUN
inlawrev-18024	255	90	act	act	NOUN
inlawrev-18024	255	91	of	of	ADP
inlawrev-18024	255	92	2010	2010	NUM
inlawrev-18024	255	93	(	(	PUNCT
inlawrev-18024	255	94	p.l	p.l	PROPN
inlawrev-18024	255	95	.	.	NOUN
inlawrev-18024	255	96	111	111	NUM
inlawrev-18024	255	97	-	-	SYM
inlawrev-18024	255	98	240).94	240).94	NUM
inlawrev-18024	255	99	there	there	PRON
inlawrev-18024	255	100	were	be	VERB
inlawrev-18024	255	101	also	also	ADV
inlawrev-18024	255	102	five	five	NUM
inlawrev-18024	255	103	new	new	ADJ
inlawrev-18024	255	104	addback	addback	NOUN
inlawrev-18024	255	105	provisions	provision	NOUN
inlawrev-18024	255	106	in	in	ADP
inlawrev-18024	255	107	computing	compute	VERB
inlawrev-18024	255	108	taxable	taxable	ADJ
inlawrev-18024	255	109	income	income	NOUN
inlawrev-18024	255	110	.	.	PUNCT
inlawrev-18024	256	1	as	as	ADP
inlawrev-18024	256	2	with	with	ADP
inlawrev-18024	256	3	computing	computing	PROPN
inlawrev-18024	256	4	agi	agi	NOUN
inlawrev-18024	256	5	,	,	PUNCT
inlawrev-18024	256	6	these	these	DET
inlawrev-18024	256	7	changes	change	NOUN
inlawrev-18024	256	8	are	be	AUX
inlawrev-18024	256	9	made	make	VERB
inlawrev-18024	256	10	retroactive	retroactive	ADJ
inlawrev-18024	256	11	to	to	ADP
inlawrev-18024	256	12	january	january	PROPN
inlawrev-18024	256	13	1	1	NUM
inlawrev-18024	256	14	,	,	PUNCT
inlawrev-18024	256	15	2011	2011	NUM
inlawrev-18024	256	16	:	:	PUNCT
inlawrev-18024	256	17	(	(	PUNCT
inlawrev-18024	256	18	19	19	NUM
inlawrev-18024	256	19	)	)	PUNCT
inlawrev-18024	256	20	add	add	VERB
inlawrev-18024	256	21	the	the	DET
inlawrev-18024	256	22	amount	amount	NOUN
inlawrev-18024	256	23	deducted	deduct	VERB
inlawrev-18024	256	24	from	from	ADP
inlawrev-18024	256	25	gross	gross	ADJ
inlawrev-18024	256	26	income	income	NOUN
inlawrev-18024	256	27	under	under	ADP
inlawrev-18024	256	28	section	section	NOUN
inlawrev-18024	256	29	198	198	NUM
inlawrev-18024	256	30	of	of	ADP
inlawrev-18024	256	31	the	the	DET
inlawrev-18024	256	32	internal	internal	ADJ
inlawrev-18024	256	33	revenue	revenue	NOUN
inlawrev-18024	256	34	code	code	NOUN
inlawrev-18024	256	35	for	for	ADP
inlawrev-18024	256	36	the	the	DET
inlawrev-18024	256	37	expensing	expensing	NOUN
inlawrev-18024	256	38	of	of	ADP
inlawrev-18024	256	39	environmental	environmental	ADJ
inlawrev-18024	256	40	remediation	remediation	NOUN
inlawrev-18024	256	41	costs	cost	NOUN
inlawrev-18024	256	42	.	.	PUNCT
inlawrev-18024	257	1	(	(	PUNCT
inlawrev-18024	257	2	20	20	X
inlawrev-18024	257	3	)	)	PUNCT
inlawrev-18024	257	4	add	add	VERB
inlawrev-18024	257	5	the	the	DET
inlawrev-18024	257	6	amount	amount	NOUN
inlawrev-18024	257	7	deducted	deduct	VERB
inlawrev-18024	257	8	from	from	ADP
inlawrev-18024	257	9	gross	gross	ADJ
inlawrev-18024	257	10	income	income	NOUN
inlawrev-18024	257	11	under	under	ADP
inlawrev-18024	257	12	section	section	NOUN
inlawrev-18024	257	13	179e	179e	PROPN
inlawrev-18024	257	14	of	of	ADP
inlawrev-18024	257	15	the	the	DET
inlawrev-18024	257	16	internal	internal	ADJ
inlawrev-18024	257	17	revenue	revenue	NOUN
inlawrev-18024	257	18	code	code	NOUN
inlawrev-18024	257	19	for	for	ADP
inlawrev-18024	257	20	any	any	DET
inlawrev-18024	257	21	qualified	qualified	ADJ
inlawrev-18024	257	22	advanced	advanced	ADJ
inlawrev-18024	257	23	mine	mine	NOUN
inlawrev-18024	257	24	safety	safety	NOUN
inlawrev-18024	257	25	equipment	equipment	NOUN
inlawrev-18024	257	26	property	property	NOUN
inlawrev-18024	257	27	.	.	PUNCT
inlawrev-18024	258	1	(	(	PUNCT
inlawrev-18024	258	2	21	21	NUM
inlawrev-18024	258	3	)	)	PUNCT
inlawrev-18024	258	4	add	add	VERB
inlawrev-18024	258	5	the	the	DET
inlawrev-18024	258	6	amount	amount	NOUN
inlawrev-18024	258	7	necessary	necessary	ADJ
inlawrev-18024	258	8	to	to	PART
inlawrev-18024	258	9	make	make	VERB
inlawrev-18024	258	10	the	the	DET
inlawrev-18024	258	11	adjusted	adjust	VERB
inlawrev-18024	258	12	gross	gross	ADJ
inlawrev-18024	258	13	income	income	NOUN
inlawrev-18024	258	14	of	of	ADP
inlawrev-18024	258	15	any	any	DET
inlawrev-18024	258	16	taxpayer	taxpayer	NOUN
inlawrev-18024	258	17	that	that	PRON
inlawrev-18024	258	18	placed	place	VERB
inlawrev-18024	258	19	any	any	DET
inlawrev-18024	258	20	qualified	qualified	ADJ
inlawrev-18024	258	21	leasehold	leasehold	NOUN
inlawrev-18024	258	22	improvement	improvement	NOUN
inlawrev-18024	258	23	property	property	NOUN
inlawrev-18024	258	24	in	in	ADP
inlawrev-18024	258	25	service	service	NOUN
inlawrev-18024	258	26	during	during	ADP
inlawrev-18024	258	27	the	the	DET
inlawrev-18024	258	28	taxable	taxable	ADJ
inlawrev-18024	258	29	year	year	NOUN
inlawrev-18024	258	30	and	and	CCONJ
inlawrev-18024	258	31	that	that	PRON
inlawrev-18024	258	32	was	be	AUX
inlawrev-18024	258	33	classified	classify	VERB
inlawrev-18024	258	34	as	as	ADP
inlawrev-18024	258	35	15	15	NUM
inlawrev-18024	258	36	-	-	PUNCT
inlawrev-18024	258	37	year	year	NOUN
inlawrev-18024	258	38	property	property	NOUN
inlawrev-18024	258	39	under	under	ADP
inlawrev-18024	258	40	section	section	NOUN
inlawrev-18024	258	41	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18024	258	42	)	)	PUNCT
inlawrev-18024	258	43	of	of	ADP
inlawrev-18024	258	44	the	the	DET
inlawrev-18024	258	45	internal	internal	PROPN
inlawrev-18024	258	46	revenue	revenue	NOUN
inlawrev-18024	258	47	code	code	NOUN
inlawrev-18024	258	48	equal	equal	ADJ
inlawrev-18024	258	49	to	to	ADP
inlawrev-18024	258	50	the	the	DET
inlawrev-18024	258	51	amount	amount	NOUN
inlawrev-18024	258	52	of	of	ADP
inlawrev-18024	258	53	adjusted	adjusted	ADJ
inlawrev-18024	258	54	gross	gross	ADJ
inlawrev-18024	258	55	income	income	NOUN
inlawrev-18024	258	56	that	that	PRON
inlawrev-18024	258	57	would	would	AUX
inlawrev-18024	258	58	have	have	AUX
inlawrev-18024	258	59	been	be	AUX
inlawrev-18024	258	60	computed	compute	VERB
inlawrev-18024	258	61	had	have	VERB
inlawrev-18024	258	62	the	the	DET
inlawrev-18024	258	63	classification	classification	NOUN
inlawrev-18024	258	64	not	not	PART
inlawrev-18024	258	65	applied	apply	VERB
inlawrev-18024	258	66	to	to	ADP
inlawrev-18024	258	67	the	the	DET
inlawrev-18024	258	68	property	property	NOUN
inlawrev-18024	258	69	in	in	ADP
inlawrev-18024	258	70	the	the	DET
inlawrev-18024	258	71	year	year	NOUN
inlawrev-18024	258	72	that	that	SCONJ
inlawrev-18024	258	73	it	it	PRON
inlawrev-18024	258	74	was	be	AUX
inlawrev-18024	258	75	placed	place	VERB
inlawrev-18024	258	76	into	into	ADP
inlawrev-18024	258	77	service	service	NOUN
inlawrev-18024	258	78	.	.	PUNCT
inlawrev-18024	259	1	(	(	PUNCT
inlawrev-18024	259	2	22	22	X
inlawrev-18024	259	3	)	)	PUNCT
inlawrev-18024	259	4	add	add	VERB
inlawrev-18024	259	5	the	the	DET
inlawrev-18024	259	6	amount	amount	NOUN
inlawrev-18024	259	7	necessary	necessary	ADJ
inlawrev-18024	259	8	to	to	PART
inlawrev-18024	259	9	make	make	VERB
inlawrev-18024	259	10	the	the	DET
inlawrev-18024	259	11	adjusted	adjust	VERB
inlawrev-18024	259	12	gross	gross	ADJ
inlawrev-18024	259	13	income	income	NOUN
inlawrev-18024	259	14	of	of	ADP
inlawrev-18024	259	15	any	any	DET
inlawrev-18024	259	16	taxpayer	taxpayer	NOUN
inlawrev-18024	259	17	that	that	PRON
inlawrev-18024	259	18	placed	place	VERB
inlawrev-18024	259	19	a	a	DET
inlawrev-18024	259	20	motorsports	motorsport	NOUN
inlawrev-18024	259	21	entertainment	entertainment	NOUN
inlawrev-18024	259	22	complex	complex	NOUN
inlawrev-18024	259	23	in	in	ADP
inlawrev-18024	259	24	service	service	NOUN
inlawrev-18024	259	25	during	during	ADP
inlawrev-18024	259	26	the	the	DET
inlawrev-18024	259	27	taxable	taxable	ADJ
inlawrev-18024	259	28	year	year	NOUN
inlawrev-18024	259	29	and	and	CCONJ
inlawrev-18024	259	30	that	that	PRON
inlawrev-18024	259	31	was	be	AUX
inlawrev-18024	259	32	classified	classify	VERB
inlawrev-18024	259	33	as	as	ADP
inlawrev-18024	259	34	7	7	NUM
inlawrev-18024	259	35	-	-	PUNCT
inlawrev-18024	259	36	year	year	NOUN
inlawrev-18024	259	37	property	property	NOUN
inlawrev-18024	259	38	under	under	ADP
inlawrev-18024	259	39	section	section	NOUN
inlawrev-18024	259	40	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18024	259	41	)	)	PUNCT
inlawrev-18024	259	42	of	of	ADP
inlawrev-18024	259	43	the	the	DET
inlawrev-18024	259	44	internal	internal	PROPN
inlawrev-18024	259	45	revenue	revenue	NOUN
inlawrev-18024	259	46	code	code	NOUN
inlawrev-18024	259	47	equal	equal	ADJ
inlawrev-18024	259	48	to	to	ADP
inlawrev-18024	259	49	the	the	DET
inlawrev-18024	259	50	amount	amount	NOUN
inlawrev-18024	259	51	of	of	ADP
inlawrev-18024	259	52	adjusted	adjusted	ADJ
inlawrev-18024	259	53	gross	gross	ADJ
inlawrev-18024	259	54	income	income	NOUN
inlawrev-18024	259	55	that	that	PRON
inlawrev-18024	259	56	would	would	AUX
inlawrev-18024	259	57	have	have	AUX
inlawrev-18024	259	58	been	be	AUX
inlawrev-18024	259	59	computed	compute	VERB
inlawrev-18024	259	60	had	have	VERB
inlawrev-18024	259	61	the	the	DET
inlawrev-18024	259	62	classification	classification	NOUN
inlawrev-18024	259	63	not	not	PART
inlawrev-18024	259	64	applied	apply	VERB
inlawrev-18024	259	65	to	to	ADP
inlawrev-18024	259	66	the	the	DET
inlawrev-18024	259	67	property	property	NOUN
inlawrev-18024	259	68	in	in	ADP
inlawrev-18024	259	69	the	the	DET
inlawrev-18024	259	70	year	year	NOUN
inlawrev-18024	259	71	that	that	SCONJ
inlawrev-18024	259	72	it	it	PRON
inlawrev-18024	259	73	was	be	AUX
inlawrev-18024	259	74	placed	place	VERB
inlawrev-18024	259	75	into	into	ADP
inlawrev-18024	259	76	service	service	NOUN
inlawrev-18024	259	77	.	.	PUNCT
inlawrev-18024	260	1	(	(	PUNCT
inlawrev-18024	260	2	23	23	X
inlawrev-18024	260	3	)	)	PUNCT
inlawrev-18024	260	4	add	add	VERB
inlawrev-18024	260	5	the	the	DET
inlawrev-18024	260	6	amount	amount	NOUN
inlawrev-18024	260	7	deducted	deduct	VERB
inlawrev-18024	260	8	under	under	ADP
inlawrev-18024	260	9	section	section	NOUN
inlawrev-18024	260	10	195	195	NUM
inlawrev-18024	260	11	of	of	ADP
inlawrev-18024	260	12	the	the	DET
inlawrev-18024	260	13	internal	internal	ADJ
inlawrev-18024	260	14	revenue	revenue	NOUN
inlawrev-18024	260	15	code	code	NOUN
inlawrev-18024	260	16	for	for	ADP
inlawrev-18024	260	17	start	start	NOUN
inlawrev-18024	260	18	-	-	PUNCT
inlawrev-18024	260	19	up	up	ADP
inlawrev-18024	260	20	expenditures	expenditure	NOUN
inlawrev-18024	260	21	that	that	PRON
inlawrev-18024	260	22	exceeds	exceed	VERB
inlawrev-18024	260	23	the	the	DET
inlawrev-18024	260	24	amount	amount	NOUN
inlawrev-18024	260	25	the	the	DET
inlawrev-18024	260	26	taxpayer	taxpayer	NOUN
inlawrev-18024	260	27	could	could	AUX
inlawrev-18024	260	28	deduct	deduct	VERB
inlawrev-18024	260	29	under	under	ADP
inlawrev-18024	260	30	section	section	NOUN
inlawrev-18024	260	31	195	195	NUM
inlawrev-18024	260	32	of	of	ADP
inlawrev-18024	260	33	the	the	DET
inlawrev-18024	260	34	internal	internal	ADJ
inlawrev-18024	260	35	revenue	revenue	NOUN
inlawrev-18024	260	36	code	code	NOUN
inlawrev-18024	260	37	before	before	SCONJ
inlawrev-18024	260	38	it	it	PRON
inlawrev-18024	260	39	was	be	AUX
inlawrev-18024	260	40	amended	amend	VERB
inlawrev-18024	260	41	by	by	ADP
inlawrev-18024	260	42	the	the	DET
inlawrev-18024	260	43	small	small	ADJ
inlawrev-18024	260	44	business	business	NOUN
inlawrev-18024	260	45	jobs	job	NOUN
inlawrev-18024	260	46	act	act	NOUN
inlawrev-18024	260	47	of	of	ADP
inlawrev-18024	260	48	2010	2010	NUM
inlawrev-18024	260	49	(	(	PUNCT
inlawrev-18024	260	50	p.l	p.l	PROPN
inlawrev-18024	260	51	.	.	NOUN
inlawrev-18024	260	52	111	111	NUM
inlawrev-18024	260	53	-	-	SYM
inlawrev-18024	260	54	240).95	240).95	NUM
inlawrev-18024	260	55	for	for	ADP
inlawrev-18024	260	56	life	life	NOUN
inlawrev-18024	260	57	insurance	insurance	NOUN
inlawrev-18024	260	58	companies	company	NOUN
inlawrev-18024	260	59	,	,	PUNCT
inlawrev-18024	260	60	there	there	PRON
inlawrev-18024	260	61	are	be	VERB
inlawrev-18024	260	62	five	five	NUM
inlawrev-18024	260	63	new	new	ADJ
inlawrev-18024	260	64	addbacks	addback	NOUN
inlawrev-18024	260	65	in	in	ADP
inlawrev-18024	260	66	computing	computing	PROPN
inlawrev-18024	260	67	agi	agi	PROPN
inlawrev-18024	260	68	:	:	PUNCT
inlawrev-18024	260	69	(	(	PUNCT
inlawrev-18024	260	70	18	18	NUM
inlawrev-18024	260	71	)	)	PUNCT
inlawrev-18024	260	72	add	add	VERB
inlawrev-18024	260	73	the	the	DET
inlawrev-18024	260	74	amount	amount	NOUN
inlawrev-18024	260	75	necessary	necessary	ADJ
inlawrev-18024	260	76	to	to	PART
inlawrev-18024	260	77	make	make	VERB
inlawrev-18024	260	78	the	the	DET
inlawrev-18024	260	79	adjusted	adjust	VERB
inlawrev-18024	260	80	gross	gross	ADJ
inlawrev-18024	260	81	income	income	NOUN
inlawrev-18024	260	82	of	of	ADP
inlawrev-18024	260	83	any	any	DET
inlawrev-18024	260	84	taxpayer	taxpayer	NOUN
inlawrev-18024	260	85	that	that	PRON
inlawrev-18024	260	86	placed	place	VERB
inlawrev-18024	260	87	any	any	DET
inlawrev-18024	260	88	qualified	qualified	ADJ
inlawrev-18024	260	89	leasehold	leasehold	NOUN
inlawrev-18024	260	90	improvement	improvement	NOUN
inlawrev-18024	260	91	property	property	NOUN
inlawrev-18024	260	92	in	in	ADP
inlawrev-18024	260	93	94	94	NUM
inlawrev-18024	260	94	.	.	PUNCT
inlawrev-18024	261	1	i	i	PRON
inlawrev-18024	261	2	d.	d.	PROPN
inlawrev-18024	261	3	§	§	PROPN
inlawrev-18024	261	4	§	§	PROPN
inlawrev-18024	261	5	6	6	NUM
inlawrev-18024	261	6	-	-	SYM
inlawrev-18024	261	7	5.5	5.5	NUM
inlawrev-18024	261	8	-	-	PUNCT
inlawrev-18024	261	9	1	1	NUM
inlawrev-18024	261	10	-	-	PUNCT
inlawrev-18024	261	11	2(c)(1)(r)-(w	2(c)(1)(r)-(w	NUM
inlawrev-18024	261	12	)	)	PUNCT
inlawrev-18024	261	13	(	(	PUNCT
inlawrev-18024	261	14	version	version	NOUN
inlawrev-18024	261	15	a	a	PRON
inlawrev-18024	261	16	)	)	PUNCT
inlawrev-18024	261	17	.	.	PUNCT
inlawrev-18024	262	1	95	95	NUM
inlawrev-18024	262	2	.	.	PUNCT
inlawrev-18024	263	1	i	i	PRON
inlawrev-18024	263	2	d.	d.	PROPN
inlawrev-18024	263	3	§	§	PROPN
inlawrev-18024	263	4	§	§	PROPN
inlawrev-18024	263	5	6	6	NUM
inlawrev-18024	263	6	-	-	SYM
inlawrev-18024	263	7	3	3	NUM
inlawrev-18024	263	8	-	-	PUNCT
inlawrev-18024	263	9	1	1	NUM
inlawrev-18024	263	10	-	-	PUNCT
inlawrev-18024	263	11	3.5(b)(19)-(23	3.5(b)(19)-(23	NUM
inlawrev-18024	263	12	)	)	PUNCT
inlawrev-18024	263	13	(	(	PUNCT
inlawrev-18024	263	14	versions	version	NOUN
inlawrev-18024	263	15	a	a	PRON
inlawrev-18024	263	16	&	&	CCONJ
inlawrev-18024	263	17	c	c	NOUN
inlawrev-18024	263	18	)	)	PUNCT
inlawrev-18024	263	19	.	.	PUNCT
inlawrev-18024	264	1	1352	1352	NUM
inlawrev-18024	264	2	indiana	indiana	PROPN
inlawrev-18024	264	3	law	law	PROPN
inlawrev-18024	264	4	review	review	NOUN
inlawrev-18024	265	1	[	[	X
inlawrev-18024	265	2	vol	vol	NOUN
inlawrev-18024	265	3	.	.	PUNCT
inlawrev-18024	266	1	45:1341	45:1341	DET
inlawrev-18024	266	2	service	service	NOUN
inlawrev-18024	266	3	during	during	ADP
inlawrev-18024	266	4	the	the	DET
inlawrev-18024	266	5	taxable	taxable	ADJ
inlawrev-18024	266	6	year	year	NOUN
inlawrev-18024	266	7	and	and	CCONJ
inlawrev-18024	266	8	that	that	PRON
inlawrev-18024	266	9	was	be	AUX
inlawrev-18024	266	10	classified	classify	VERB
inlawrev-18024	266	11	as	as	ADP
inlawrev-18024	266	12	15	15	NUM
inlawrev-18024	266	13	-	-	PUNCT
inlawrev-18024	266	14	year	year	NOUN
inlawrev-18024	266	15	property	property	NOUN
inlawrev-18024	266	16	under	under	ADP
inlawrev-18024	266	17	section	section	NOUN
inlawrev-18024	266	18	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18024	266	19	)	)	PUNCT
inlawrev-18024	266	20	of	of	ADP
inlawrev-18024	266	21	the	the	DET
inlawrev-18024	266	22	internal	internal	PROPN
inlawrev-18024	266	23	revenue	revenue	NOUN
inlawrev-18024	266	24	code	code	NOUN
inlawrev-18024	266	25	equal	equal	ADJ
inlawrev-18024	266	26	to	to	ADP
inlawrev-18024	266	27	the	the	DET
inlawrev-18024	266	28	amount	amount	NOUN
inlawrev-18024	266	29	of	of	ADP
inlawrev-18024	266	30	adjusted	adjusted	ADJ
inlawrev-18024	266	31	gross	gross	ADJ
inlawrev-18024	266	32	income	income	NOUN
inlawrev-18024	266	33	that	that	PRON
inlawrev-18024	266	34	would	would	AUX
inlawrev-18024	266	35	have	have	AUX
inlawrev-18024	266	36	been	be	AUX
inlawrev-18024	266	37	computed	compute	VERB
inlawrev-18024	266	38	had	have	VERB
inlawrev-18024	266	39	the	the	DET
inlawrev-18024	266	40	classification	classification	NOUN
inlawrev-18024	266	41	not	not	PART
inlawrev-18024	266	42	applied	apply	VERB
inlawrev-18024	266	43	to	to	ADP
inlawrev-18024	266	44	the	the	DET
inlawrev-18024	266	45	property	property	NOUN
inlawrev-18024	266	46	in	in	ADP
inlawrev-18024	266	47	the	the	DET
inlawrev-18024	266	48	year	year	NOUN
inlawrev-18024	266	49	that	that	SCONJ
inlawrev-18024	266	50	it	it	PRON
inlawrev-18024	266	51	was	be	AUX
inlawrev-18024	266	52	placed	place	VERB
inlawrev-18024	266	53	into	into	ADP
inlawrev-18024	266	54	service	service	NOUN
inlawrev-18024	266	55	.	.	PUNCT
inlawrev-18024	267	1	(	(	PUNCT
inlawrev-18024	267	2	19	19	NUM
inlawrev-18024	267	3	)	)	PUNCT
inlawrev-18024	267	4	add	add	VERB
inlawrev-18024	267	5	the	the	DET
inlawrev-18024	267	6	amount	amount	NOUN
inlawrev-18024	267	7	necessary	necessary	ADJ
inlawrev-18024	267	8	to	to	PART
inlawrev-18024	267	9	make	make	VERB
inlawrev-18024	267	10	the	the	DET
inlawrev-18024	267	11	adjusted	adjust	VERB
inlawrev-18024	267	12	gross	gross	ADJ
inlawrev-18024	267	13	income	income	NOUN
inlawrev-18024	267	14	of	of	ADP
inlawrev-18024	267	15	any	any	DET
inlawrev-18024	267	16	taxpayer	taxpayer	NOUN
inlawrev-18024	267	17	that	that	PRON
inlawrev-18024	267	18	placed	place	VERB
inlawrev-18024	267	19	a	a	DET
inlawrev-18024	267	20	motorsports	motorsport	NOUN
inlawrev-18024	267	21	entertainment	entertainment	NOUN
inlawrev-18024	267	22	complex	complex	NOUN
inlawrev-18024	267	23	in	in	ADP
inlawrev-18024	267	24	service	service	NOUN
inlawrev-18024	267	25	during	during	ADP
inlawrev-18024	267	26	the	the	DET
inlawrev-18024	267	27	taxable	taxable	ADJ
inlawrev-18024	267	28	year	year	NOUN
inlawrev-18024	267	29	and	and	CCONJ
inlawrev-18024	267	30	that	that	PRON
inlawrev-18024	267	31	was	be	AUX
inlawrev-18024	267	32	classified	classify	VERB
inlawrev-18024	267	33	as	as	ADP
inlawrev-18024	267	34	7	7	NUM
inlawrev-18024	267	35	-	-	PUNCT
inlawrev-18024	267	36	year	year	NOUN
inlawrev-18024	267	37	property	property	NOUN
inlawrev-18024	267	38	under	under	ADP
inlawrev-18024	267	39	section	section	NOUN
inlawrev-18024	267	40	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18024	267	41	)	)	PUNCT
inlawrev-18024	267	42	of	of	ADP
inlawrev-18024	267	43	the	the	DET
inlawrev-18024	267	44	internal	internal	PROPN
inlawrev-18024	267	45	revenue	revenue	NOUN
inlawrev-18024	267	46	code	code	NOUN
inlawrev-18024	267	47	equal	equal	ADJ
inlawrev-18024	267	48	to	to	ADP
inlawrev-18024	267	49	the	the	DET
inlawrev-18024	267	50	amount	amount	NOUN
inlawrev-18024	267	51	of	of	ADP
inlawrev-18024	267	52	adjusted	adjusted	ADJ
inlawrev-18024	267	53	gross	gross	ADJ
inlawrev-18024	267	54	income	income	NOUN
inlawrev-18024	267	55	that	that	PRON
inlawrev-18024	267	56	would	would	AUX
inlawrev-18024	267	57	have	have	AUX
inlawrev-18024	267	58	been	be	AUX
inlawrev-18024	267	59	computed	compute	VERB
inlawrev-18024	267	60	had	have	VERB
inlawrev-18024	267	61	the	the	DET
inlawrev-18024	267	62	classification	classification	NOUN
inlawrev-18024	267	63	not	not	PART
inlawrev-18024	267	64	applied	apply	VERB
inlawrev-18024	267	65	to	to	ADP
inlawrev-18024	267	66	the	the	DET
inlawrev-18024	267	67	property	property	NOUN
inlawrev-18024	267	68	in	in	ADP
inlawrev-18024	267	69	the	the	DET
inlawrev-18024	267	70	year	year	NOUN
inlawrev-18024	267	71	that	that	SCONJ
inlawrev-18024	267	72	it	it	PRON
inlawrev-18024	267	73	was	be	AUX
inlawrev-18024	267	74	placed	place	VERB
inlawrev-18024	267	75	into	into	ADP
inlawrev-18024	267	76	service	service	NOUN
inlawrev-18024	267	77	.	.	PUNCT
inlawrev-18024	268	1	(	(	PUNCT
inlawrev-18024	268	2	20	20	X
inlawrev-18024	268	3	)	)	PUNCT
inlawrev-18024	268	4	add	add	VERB
inlawrev-18024	268	5	the	the	DET
inlawrev-18024	268	6	amount	amount	NOUN
inlawrev-18024	268	7	deducted	deduct	VERB
inlawrev-18024	268	8	under	under	ADP
inlawrev-18024	268	9	section	section	NOUN
inlawrev-18024	268	10	195	195	NUM
inlawrev-18024	268	11	of	of	ADP
inlawrev-18024	268	12	the	the	DET
inlawrev-18024	268	13	internal	internal	ADJ
inlawrev-18024	268	14	revenue	revenue	NOUN
inlawrev-18024	268	15	code	code	NOUN
inlawrev-18024	268	16	for	for	ADP
inlawrev-18024	268	17	start	start	NOUN
inlawrev-18024	268	18	-	-	PUNCT
inlawrev-18024	268	19	up	up	ADP
inlawrev-18024	268	20	expenditures	expenditure	NOUN
inlawrev-18024	268	21	that	that	PRON
inlawrev-18024	268	22	exceeds	exceed	VERB
inlawrev-18024	268	23	the	the	DET
inlawrev-18024	268	24	amount	amount	NOUN
inlawrev-18024	268	25	the	the	DET
inlawrev-18024	268	26	taxpayer	taxpayer	NOUN
inlawrev-18024	268	27	could	could	AUX
inlawrev-18024	268	28	deduct	deduct	VERB
inlawrev-18024	268	29	under	under	ADP
inlawrev-18024	268	30	section	section	NOUN
inlawrev-18024	268	31	195	195	NUM
inlawrev-18024	268	32	of	of	ADP
inlawrev-18024	268	33	the	the	DET
inlawrev-18024	268	34	internal	internal	ADJ
inlawrev-18024	268	35	revenue	revenue	NOUN
inlawrev-18024	268	36	code	code	NOUN
inlawrev-18024	268	37	before	before	SCONJ
inlawrev-18024	268	38	it	it	PRON
inlawrev-18024	268	39	was	be	AUX
inlawrev-18024	268	40	amended	amend	VERB
inlawrev-18024	268	41	by	by	ADP
inlawrev-18024	268	42	the	the	DET
inlawrev-18024	268	43	small	small	ADJ
inlawrev-18024	268	44	business	business	NOUN
inlawrev-18024	268	45	jobs	job	NOUN
inlawrev-18024	268	46	act	act	NOUN
inlawrev-18024	268	47	of	of	ADP
inlawrev-18024	268	48	2010	2010	NUM
inlawrev-18024	268	49	(	(	PUNCT
inlawrev-18024	268	50	p.l	p.l	PROPN
inlawrev-18024	268	51	.	.	NOUN
inlawrev-18024	268	52	111	111	NUM
inlawrev-18024	268	53	-	-	SYM
inlawrev-18024	268	54	240	240	NUM
inlawrev-18024	268	55	)	)	PUNCT
inlawrev-18024	268	56	.	.	PUNCT
inlawrev-18024	269	1	(	(	PUNCT
inlawrev-18024	269	2	21	21	NUM
inlawrev-18024	269	3	)	)	PUNCT
inlawrev-18024	269	4	add	add	VERB
inlawrev-18024	269	5	the	the	DET
inlawrev-18024	269	6	amount	amount	NOUN
inlawrev-18024	269	7	deducted	deduct	VERB
inlawrev-18024	269	8	from	from	ADP
inlawrev-18024	269	9	gross	gross	ADJ
inlawrev-18024	269	10	income	income	NOUN
inlawrev-18024	269	11	under	under	ADP
inlawrev-18024	269	12	section	section	NOUN
inlawrev-18024	269	13	198	198	NUM
inlawrev-18024	269	14	of	of	ADP
inlawrev-18024	269	15	the	the	DET
inlawrev-18024	269	16	internal	internal	ADJ
inlawrev-18024	269	17	revenue	revenue	NOUN
inlawrev-18024	269	18	code	code	NOUN
inlawrev-18024	269	19	for	for	ADP
inlawrev-18024	269	20	the	the	DET
inlawrev-18024	269	21	expensing	expensing	NOUN
inlawrev-18024	269	22	of	of	ADP
inlawrev-18024	269	23	environmental	environmental	ADJ
inlawrev-18024	269	24	remediation	remediation	NOUN
inlawrev-18024	269	25	costs	cost	NOUN
inlawrev-18024	269	26	.	.	PUNCT
inlawrev-18024	270	1	(	(	PUNCT
inlawrev-18024	270	2	22	22	X
inlawrev-18024	270	3	)	)	PUNCT
inlawrev-18024	270	4	add	add	VERB
inlawrev-18024	270	5	the	the	DET
inlawrev-18024	270	6	amount	amount	NOUN
inlawrev-18024	270	7	deducted	deduct	VERB
inlawrev-18024	270	8	from	from	ADP
inlawrev-18024	270	9	gross	gross	ADJ
inlawrev-18024	270	10	income	income	NOUN
inlawrev-18024	270	11	under	under	ADP
inlawrev-18024	270	12	section	section	NOUN
inlawrev-18024	270	13	179e	179e	PROPN
inlawrev-18024	270	14	of	of	ADP
inlawrev-18024	270	15	the	the	DET
inlawrev-18024	270	16	internal	internal	ADJ
inlawrev-18024	270	17	revenue	revenue	NOUN
inlawrev-18024	270	18	code	code	NOUN
inlawrev-18024	270	19	for	for	ADP
inlawrev-18024	270	20	any	any	DET
inlawrev-18024	270	21	qualified	qualified	ADJ
inlawrev-18024	270	22	advanced	advanced	ADJ
inlawrev-18024	270	23	mine	mine	NOUN
inlawrev-18024	270	24	safety	safety	NOUN
inlawrev-18024	270	25	equipment	equipment	NOUN
inlawrev-18024	270	26	property.96	property.96	NOUN
inlawrev-18024	270	27	finally	finally	ADV
inlawrev-18024	270	28	,	,	PUNCT
inlawrev-18024	270	29	six	six	NUM
inlawrev-18024	270	30	new	new	ADJ
inlawrev-18024	270	31	addbacks	addback	NOUN
inlawrev-18024	270	32	were	be	AUX
inlawrev-18024	270	33	added	add	VERB
inlawrev-18024	270	34	to	to	PART
inlawrev-18024	270	35	compute	compute	VERB
inlawrev-18024	270	36	agi	agi	NOUN
inlawrev-18024	270	37	for	for	ADP
inlawrev-18024	270	38	trusts	trust	NOUN
inlawrev-18024	270	39	and	and	CCONJ
inlawrev-18024	270	40	estates	estate	NOUN
inlawrev-18024	270	41	:	:	PUNCT
inlawrev-18024	270	42	(	(	PUNCT
inlawrev-18024	270	43	16	16	X
inlawrev-18024	270	44	)	)	PUNCT
inlawrev-18024	270	45	add	add	VERB
inlawrev-18024	270	46	the	the	DET
inlawrev-18024	270	47	amount	amount	NOUN
inlawrev-18024	270	48	necessary	necessary	ADJ
inlawrev-18024	270	49	to	to	PART
inlawrev-18024	270	50	make	make	VERB
inlawrev-18024	270	51	the	the	DET
inlawrev-18024	270	52	adjusted	adjust	VERB
inlawrev-18024	270	53	gross	gross	ADJ
inlawrev-18024	270	54	income	income	NOUN
inlawrev-18024	270	55	of	of	ADP
inlawrev-18024	270	56	any	any	DET
inlawrev-18024	270	57	taxpayer	taxpayer	NOUN
inlawrev-18024	270	58	that	that	PRON
inlawrev-18024	270	59	placed	place	VERB
inlawrev-18024	270	60	any	any	DET
inlawrev-18024	270	61	qualified	qualified	ADJ
inlawrev-18024	270	62	leasehold	leasehold	NOUN
inlawrev-18024	270	63	improvement	improvement	NOUN
inlawrev-18024	270	64	property	property	NOUN
inlawrev-18024	270	65	in	in	ADP
inlawrev-18024	270	66	service	service	NOUN
inlawrev-18024	270	67	during	during	ADP
inlawrev-18024	270	68	the	the	DET
inlawrev-18024	270	69	taxable	taxable	ADJ
inlawrev-18024	270	70	year	year	NOUN
inlawrev-18024	270	71	and	and	CCONJ
inlawrev-18024	270	72	that	that	PRON
inlawrev-18024	270	73	was	be	AUX
inlawrev-18024	270	74	classified	classify	VERB
inlawrev-18024	270	75	as	as	ADP
inlawrev-18024	270	76	15	15	NUM
inlawrev-18024	270	77	-	-	PUNCT
inlawrev-18024	270	78	year	year	NOUN
inlawrev-18024	270	79	property	property	NOUN
inlawrev-18024	270	80	under	under	ADP
inlawrev-18024	270	81	section	section	NOUN
inlawrev-18024	270	82	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18024	270	83	)	)	PUNCT
inlawrev-18024	270	84	of	of	ADP
inlawrev-18024	270	85	the	the	DET
inlawrev-18024	270	86	internal	internal	PROPN
inlawrev-18024	270	87	revenue	revenue	NOUN
inlawrev-18024	270	88	code	code	NOUN
inlawrev-18024	270	89	equal	equal	ADJ
inlawrev-18024	270	90	to	to	ADP
inlawrev-18024	270	91	the	the	DET
inlawrev-18024	270	92	amount	amount	NOUN
inlawrev-18024	270	93	of	of	ADP
inlawrev-18024	270	94	adjusted	adjusted	ADJ
inlawrev-18024	270	95	gross	gross	ADJ
inlawrev-18024	270	96	income	income	NOUN
inlawrev-18024	270	97	that	that	PRON
inlawrev-18024	270	98	would	would	AUX
inlawrev-18024	270	99	have	have	AUX
inlawrev-18024	270	100	been	be	AUX
inlawrev-18024	270	101	computed	compute	VERB
inlawrev-18024	270	102	had	have	VERB
inlawrev-18024	270	103	the	the	DET
inlawrev-18024	270	104	classification	classification	NOUN
inlawrev-18024	270	105	not	not	PART
inlawrev-18024	270	106	applied	apply	VERB
inlawrev-18024	270	107	to	to	ADP
inlawrev-18024	270	108	the	the	DET
inlawrev-18024	270	109	property	property	NOUN
inlawrev-18024	270	110	in	in	ADP
inlawrev-18024	270	111	the	the	DET
inlawrev-18024	270	112	year	year	NOUN
inlawrev-18024	270	113	that	that	SCONJ
inlawrev-18024	270	114	it	it	PRON
inlawrev-18024	270	115	was	be	AUX
inlawrev-18024	270	116	placed	place	VERB
inlawrev-18024	270	117	into	into	ADP
inlawrev-18024	270	118	service	service	NOUN
inlawrev-18024	270	119	.	.	PUNCT
inlawrev-18024	271	1	(	(	PUNCT
inlawrev-18024	271	2	17	17	X
inlawrev-18024	271	3	)	)	PUNCT
inlawrev-18024	271	4	add	add	VERB
inlawrev-18024	271	5	the	the	DET
inlawrev-18024	271	6	amount	amount	NOUN
inlawrev-18024	271	7	necessary	necessary	ADJ
inlawrev-18024	271	8	to	to	PART
inlawrev-18024	271	9	make	make	VERB
inlawrev-18024	271	10	the	the	DET
inlawrev-18024	271	11	adjusted	adjust	VERB
inlawrev-18024	271	12	gross	gross	ADJ
inlawrev-18024	271	13	income	income	NOUN
inlawrev-18024	271	14	of	of	ADP
inlawrev-18024	271	15	any	any	DET
inlawrev-18024	271	16	taxpayer	taxpayer	NOUN
inlawrev-18024	271	17	that	that	PRON
inlawrev-18024	271	18	placed	place	VERB
inlawrev-18024	271	19	a	a	DET
inlawrev-18024	271	20	motorsports	motorsport	NOUN
inlawrev-18024	271	21	entertainment	entertainment	NOUN
inlawrev-18024	271	22	complex	complex	NOUN
inlawrev-18024	271	23	in	in	ADP
inlawrev-18024	271	24	service	service	NOUN
inlawrev-18024	271	25	during	during	ADP
inlawrev-18024	271	26	the	the	DET
inlawrev-18024	271	27	taxable	taxable	ADJ
inlawrev-18024	271	28	year	year	NOUN
inlawrev-18024	271	29	and	and	CCONJ
inlawrev-18024	271	30	that	that	PRON
inlawrev-18024	271	31	was	be	AUX
inlawrev-18024	271	32	classified	classify	VERB
inlawrev-18024	271	33	as	as	ADP
inlawrev-18024	271	34	7	7	NUM
inlawrev-18024	271	35	-	-	PUNCT
inlawrev-18024	271	36	year	year	NOUN
inlawrev-18024	271	37	property	property	NOUN
inlawrev-18024	271	38	under	under	ADP
inlawrev-18024	271	39	section	section	NOUN
inlawrev-18024	271	40	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18024	271	41	)	)	PUNCT
inlawrev-18024	271	42	of	of	ADP
inlawrev-18024	271	43	the	the	DET
inlawrev-18024	271	44	internal	internal	PROPN
inlawrev-18024	271	45	revenue	revenue	NOUN
inlawrev-18024	271	46	code	code	NOUN
inlawrev-18024	271	47	equal	equal	ADJ
inlawrev-18024	271	48	to	to	ADP
inlawrev-18024	271	49	the	the	DET
inlawrev-18024	271	50	amount	amount	NOUN
inlawrev-18024	271	51	of	of	ADP
inlawrev-18024	271	52	adjusted	adjusted	ADJ
inlawrev-18024	271	53	gross	gross	ADJ
inlawrev-18024	271	54	income	income	NOUN
inlawrev-18024	271	55	that	that	PRON
inlawrev-18024	271	56	would	would	AUX
inlawrev-18024	271	57	have	have	AUX
inlawrev-18024	271	58	been	be	AUX
inlawrev-18024	271	59	computed	compute	VERB
inlawrev-18024	271	60	had	have	VERB
inlawrev-18024	271	61	the	the	DET
inlawrev-18024	271	62	classification	classification	NOUN
inlawrev-18024	271	63	not	not	PART
inlawrev-18024	271	64	applied	apply	VERB
inlawrev-18024	271	65	to	to	ADP
inlawrev-18024	271	66	the	the	DET
inlawrev-18024	271	67	property	property	NOUN
inlawrev-18024	271	68	in	in	ADP
inlawrev-18024	271	69	the	the	DET
inlawrev-18024	271	70	year	year	NOUN
inlawrev-18024	271	71	that	that	SCONJ
inlawrev-18024	271	72	it	it	PRON
inlawrev-18024	271	73	was	be	AUX
inlawrev-18024	271	74	placed	place	VERB
inlawrev-18024	271	75	into	into	ADP
inlawrev-18024	271	76	service	service	NOUN
inlawrev-18024	271	77	.	.	PUNCT
inlawrev-18024	272	1	(	(	PUNCT
inlawrev-18024	272	2	18	18	NUM
inlawrev-18024	272	3	)	)	PUNCT
inlawrev-18024	272	4	add	add	VERB
inlawrev-18024	272	5	the	the	DET
inlawrev-18024	272	6	amount	amount	NOUN
inlawrev-18024	272	7	deducted	deduct	VERB
inlawrev-18024	272	8	under	under	ADP
inlawrev-18024	272	9	section	section	NOUN
inlawrev-18024	272	10	195	195	NUM
inlawrev-18024	272	11	of	of	ADP
inlawrev-18024	272	12	the	the	DET
inlawrev-18024	272	13	internal	internal	ADJ
inlawrev-18024	272	14	revenue	revenue	NOUN
inlawrev-18024	272	15	code	code	NOUN
inlawrev-18024	272	16	for	for	ADP
inlawrev-18024	272	17	start	start	NOUN
inlawrev-18024	272	18	-	-	PUNCT
inlawrev-18024	272	19	up	up	ADP
inlawrev-18024	272	20	expenditures	expenditure	NOUN
inlawrev-18024	272	21	that	that	PRON
inlawrev-18024	272	22	exceeds	exceed	VERB
inlawrev-18024	272	23	the	the	DET
inlawrev-18024	272	24	amount	amount	NOUN
inlawrev-18024	272	25	the	the	DET
inlawrev-18024	272	26	taxpayer	taxpayer	NOUN
inlawrev-18024	272	27	could	could	AUX
inlawrev-18024	272	28	deduct	deduct	VERB
inlawrev-18024	272	29	under	under	ADP
inlawrev-18024	272	30	section	section	NOUN
inlawrev-18024	272	31	195	195	NUM
inlawrev-18024	272	32	of	of	ADP
inlawrev-18024	272	33	the	the	DET
inlawrev-18024	272	34	internal	internal	ADJ
inlawrev-18024	272	35	revenue	revenue	NOUN
inlawrev-18024	272	36	code	code	NOUN
inlawrev-18024	272	37	before	before	SCONJ
inlawrev-18024	272	38	it	it	PRON
inlawrev-18024	272	39	was	be	AUX
inlawrev-18024	272	40	amended	amend	VERB
inlawrev-18024	272	41	by	by	ADP
inlawrev-18024	272	42	the	the	DET
inlawrev-18024	272	43	small	small	ADJ
inlawrev-18024	272	44	business	business	NOUN
inlawrev-18024	272	45	jobs	job	NOUN
inlawrev-18024	272	46	act	act	NOUN
inlawrev-18024	272	47	of	of	ADP
inlawrev-18024	272	48	2010	2010	NUM
inlawrev-18024	272	49	(	(	PUNCT
inlawrev-18024	272	50	p.l	p.l	PROPN
inlawrev-18024	272	51	.	.	NOUN
inlawrev-18024	272	52	111	111	NUM
inlawrev-18024	272	53	-	-	SYM
inlawrev-18024	272	54	240	240	NUM
inlawrev-18024	272	55	)	)	PUNCT
inlawrev-18024	272	56	.	.	PUNCT
inlawrev-18024	273	1	(	(	PUNCT
inlawrev-18024	273	2	19	19	NUM
inlawrev-18024	273	3	)	)	PUNCT
inlawrev-18024	273	4	add	add	VERB
inlawrev-18024	273	5	the	the	DET
inlawrev-18024	273	6	amount	amount	NOUN
inlawrev-18024	273	7	deducted	deduct	VERB
inlawrev-18024	273	8	from	from	ADP
inlawrev-18024	273	9	gross	gross	ADJ
inlawrev-18024	273	10	income	income	NOUN
inlawrev-18024	273	11	under	under	ADP
inlawrev-18024	273	12	section	section	NOUN
inlawrev-18024	273	13	198	198	NUM
inlawrev-18024	273	14	of	of	ADP
inlawrev-18024	273	15	the	the	DET
inlawrev-18024	273	16	internal	internal	ADJ
inlawrev-18024	273	17	revenue	revenue	NOUN
inlawrev-18024	273	18	code	code	NOUN
inlawrev-18024	273	19	for	for	ADP
inlawrev-18024	273	20	the	the	DET
inlawrev-18024	273	21	expensing	expensing	NOUN
inlawrev-18024	273	22	of	of	ADP
inlawrev-18024	273	23	environmental	environmental	ADJ
inlawrev-18024	273	24	96	96	NUM
inlawrev-18024	273	25	.	.	PUNCT
inlawrev-18024	274	1	i	i	PRON
inlawrev-18024	274	2	d.	d.	PROPN
inlawrev-18024	274	3	§	§	PROPN
inlawrev-18024	274	4	§	§	PROPN
inlawrev-18024	274	5	6	6	NUM
inlawrev-18024	274	6	-	-	SYM
inlawrev-18024	274	7	3	3	NUM
inlawrev-18024	274	8	-	-	PUNCT
inlawrev-18024	274	9	1	1	NUM
inlawrev-18024	274	10	-	-	SYM
inlawrev-18024	274	11	3.5(c)(18)-(22	3.5(c)(18)-(22	NUM
inlawrev-18024	274	12	)	)	PUNCT
inlawrev-18024	274	13	(	(	PUNCT
inlawrev-18024	274	14	versions	version	NOUN
inlawrev-18024	274	15	a	a	PRON
inlawrev-18024	274	16	&	&	CCONJ
inlawrev-18024	274	17	c	c	NOUN
inlawrev-18024	274	18	)	)	PUNCT
inlawrev-18024	274	19	.	.	PUNCT
inlawrev-18024	275	1	2012	2012	NUM
inlawrev-18024	275	2	]	]	PUNCT
inlawrev-18024	275	3	taxation	taxation	NOUN
inlawrev-18024	275	4	1353	1353	NUM
inlawrev-18024	275	5	remediation	remediation	NOUN
inlawrev-18024	275	6	costs	cost	NOUN
inlawrev-18024	275	7	.	.	PUNCT
inlawrev-18024	276	1	(	(	PUNCT
inlawrev-18024	276	2	20	20	X
inlawrev-18024	276	3	)	)	PUNCT
inlawrev-18024	276	4	add	add	VERB
inlawrev-18024	276	5	the	the	DET
inlawrev-18024	276	6	amount	amount	NOUN
inlawrev-18024	276	7	deducted	deduct	VERB
inlawrev-18024	276	8	from	from	ADP
inlawrev-18024	276	9	gross	gross	ADJ
inlawrev-18024	276	10	income	income	NOUN
inlawrev-18024	276	11	under	under	ADP
inlawrev-18024	276	12	section	section	NOUN
inlawrev-18024	276	13	179e	179e	PROPN
inlawrev-18024	276	14	of	of	ADP
inlawrev-18024	276	15	the	the	DET
inlawrev-18024	276	16	internal	internal	ADJ
inlawrev-18024	276	17	revenue	revenue	NOUN
inlawrev-18024	276	18	code	code	NOUN
inlawrev-18024	276	19	for	for	ADP
inlawrev-18024	276	20	any	any	DET
inlawrev-18024	276	21	qualified	qualified	ADJ
inlawrev-18024	276	22	advanced	advanced	ADJ
inlawrev-18024	276	23	mine	mine	NOUN
inlawrev-18024	276	24	safety	safety	NOUN
inlawrev-18024	276	25	equipment	equipment	NOUN
inlawrev-18024	276	26	property	property	NOUN
inlawrev-18024	276	27	.	.	PUNCT
inlawrev-18024	277	1	(	(	PUNCT
inlawrev-18024	277	2	21	21	NUM
inlawrev-18024	277	3	)	)	PUNCT
inlawrev-18024	277	4	add	add	VERB
inlawrev-18024	277	5	the	the	DET
inlawrev-18024	277	6	amount	amount	NOUN
inlawrev-18024	277	7	necessary	necessary	ADJ
inlawrev-18024	277	8	to	to	PART
inlawrev-18024	277	9	make	make	VERB
inlawrev-18024	277	10	the	the	DET
inlawrev-18024	277	11	adjusted	adjust	VERB
inlawrev-18024	277	12	gross	gross	ADJ
inlawrev-18024	277	13	income	income	NOUN
inlawrev-18024	277	14	of	of	ADP
inlawrev-18024	277	15	any	any	DET
inlawrev-18024	277	16	taxpayer	taxpayer	NOUN
inlawrev-18024	277	17	for	for	ADP
inlawrev-18024	277	18	which	which	PRON
inlawrev-18024	277	19	tax	tax	NOUN
inlawrev-18024	277	20	was	be	AUX
inlawrev-18024	277	21	not	not	PART
inlawrev-18024	277	22	imposed	impose	VERB
inlawrev-18024	277	23	on	on	ADP
inlawrev-18024	277	24	the	the	DET
inlawrev-18024	277	25	net	net	NOUN
inlawrev-18024	277	26	recognized	recognize	VERB
inlawrev-18024	277	27	built	build	VERB
inlawrev-18024	277	28	-	-	PUNCT
inlawrev-18024	277	29	in	in	ADP
inlawrev-18024	277	30	gain	gain	NOUN
inlawrev-18024	277	31	of	of	ADP
inlawrev-18024	277	32	an	an	DET
inlawrev-18024	277	33	s	s	NOUN
inlawrev-18024	277	34	corporation	corporation	NOUN
inlawrev-18024	277	35	under	under	ADP
inlawrev-18024	277	36	section	section	NOUN
inlawrev-18024	277	37	1374(d)(7	1374(d)(7	NUM
inlawrev-18024	277	38	)	)	PUNCT
inlawrev-18024	277	39	of	of	ADP
inlawrev-18024	277	40	the	the	DET
inlawrev-18024	277	41	internal	internal	ADJ
inlawrev-18024	277	42	revenue	revenue	NOUN
inlawrev-18024	277	43	code	code	NOUN
inlawrev-18024	277	44	as	as	SCONJ
inlawrev-18024	277	45	amended	amend	VERB
inlawrev-18024	277	46	by	by	ADP
inlawrev-18024	277	47	the	the	DET
inlawrev-18024	277	48	small	small	ADJ
inlawrev-18024	277	49	business	business	NOUN
inlawrev-18024	277	50	jobs	job	NOUN
inlawrev-18024	277	51	act	act	NOUN
inlawrev-18024	277	52	of	of	ADP
inlawrev-18024	277	53	2010	2010	NUM
inlawrev-18024	277	54	(	(	PUNCT
inlawrev-18024	277	55	p.l	p.l	PROPN
inlawrev-18024	277	56	.	.	NOUN
inlawrev-18024	277	57	111	111	NUM
inlawrev-18024	277	58	-	-	SYM
inlawrev-18024	277	59	240	240	NUM
inlawrev-18024	277	60	)	)	PUNCT
inlawrev-18024	277	61	equal	equal	ADJ
inlawrev-18024	277	62	to	to	ADP
inlawrev-18024	277	63	the	the	DET
inlawrev-18024	277	64	amount	amount	NOUN
inlawrev-18024	277	65	of	of	ADP
inlawrev-18024	277	66	adjusted	adjusted	ADJ
inlawrev-18024	277	67	gross	gross	ADJ
inlawrev-18024	277	68	income	income	NOUN
inlawrev-18024	277	69	that	that	PRON
inlawrev-18024	277	70	would	would	AUX
inlawrev-18024	277	71	have	have	AUX
inlawrev-18024	277	72	been	be	AUX
inlawrev-18024	277	73	computed	compute	VERB
inlawrev-18024	277	74	before	before	ADP
inlawrev-18024	277	75	section	section	NOUN
inlawrev-18024	277	76	1374(d)(7	1374(d)(7	NUM
inlawrev-18024	277	77	)	)	PUNCT
inlawrev-18024	277	78	of	of	ADP
inlawrev-18024	277	79	the	the	DET
inlawrev-18024	277	80	internal	internal	ADJ
inlawrev-18024	277	81	revenue	revenue	NOUN
inlawrev-18024	277	82	code	code	NOUN
inlawrev-18024	277	83	as	as	SCONJ
inlawrev-18024	277	84	amended	amend	VERB
inlawrev-18024	277	85	by	by	ADP
inlawrev-18024	277	86	the	the	DET
inlawrev-18024	277	87	small	small	ADJ
inlawrev-18024	277	88	business	business	NOUN
inlawrev-18024	277	89	jobs	job	NOUN
inlawrev-18024	277	90	act	act	NOUN
inlawrev-18024	277	91	of	of	ADP
inlawrev-18024	277	92	2010	2010	NUM
inlawrev-18024	277	93	(	(	PUNCT
inlawrev-18024	277	94	p.l	p.l	PROPN
inlawrev-18024	277	95	.	.	NOUN
inlawrev-18024	277	96	111	111	NUM
inlawrev-18024	277	97	-	-	PUNCT
inlawrev-18024	277	98	240).97	240).97	NUM
inlawrev-18024	277	99	while	while	SCONJ
inlawrev-18024	277	100	the	the	DET
inlawrev-18024	277	101	above	above	ADJ
inlawrev-18024	277	102	addbacks	addback	NOUN
inlawrev-18024	277	103	were	be	AUX
inlawrev-18024	277	104	,	,	PUNCT
inlawrev-18024	277	105	in	in	ADP
inlawrev-18024	277	106	many	many	ADJ
inlawrev-18024	277	107	cases	case	NOUN
inlawrev-18024	277	108	,	,	PUNCT
inlawrev-18024	277	109	attempts	attempt	NOUN
inlawrev-18024	277	110	by	by	ADP
inlawrev-18024	277	111	the	the	DET
inlawrev-18024	277	112	ga	ga	PROPN
inlawrev-18024	277	113	to	to	PART
inlawrev-18024	277	114	keep	keep	VERB
inlawrev-18024	277	115	indiana	indiana	PROPN
inlawrev-18024	277	116	in	in	ADP
inlawrev-18024	277	117	compliance	compliance	NOUN
inlawrev-18024	277	118	with	with	ADP
inlawrev-18024	277	119	changes	change	NOUN
inlawrev-18024	277	120	to	to	ADP
inlawrev-18024	277	121	the	the	DET
inlawrev-18024	277	122	internal	internal	ADJ
inlawrev-18024	277	123	revenue	revenue	NOUN
inlawrev-18024	277	124	code	code	NOUN
inlawrev-18024	277	125	,	,	PUNCT
inlawrev-18024	277	126	the	the	DET
inlawrev-18024	277	127	ga	ga	PROPN
inlawrev-18024	277	128	did	do	AUX
inlawrev-18024	277	129	make	make	VERB
inlawrev-18024	277	130	several	several	ADJ
inlawrev-18024	277	131	exceptions	exception	NOUN
inlawrev-18024	277	132	to	to	ADP
inlawrev-18024	277	133	2010	2010	NUM
inlawrev-18024	277	134	changes	change	NOUN
inlawrev-18024	277	135	to	to	ADP
inlawrev-18024	277	136	the	the	DET
inlawrev-18024	277	137	code	code	NOUN
inlawrev-18024	277	138	:	:	PUNCT
inlawrev-18024	277	139	(	(	PUNCT
inlawrev-18024	277	140	d	d	X
inlawrev-18024	277	141	)	)	PUNCT
inlawrev-18024	277	142	the	the	DET
inlawrev-18024	277	143	following	follow	VERB
inlawrev-18024	277	144	provisions	provision	NOUN
inlawrev-18024	277	145	of	of	ADP
inlawrev-18024	277	146	the	the	DET
inlawrev-18024	277	147	internal	internal	ADJ
inlawrev-18024	277	148	revenue	revenue	NOUN
inlawrev-18024	277	149	code	code	NOUN
inlawrev-18024	277	150	that	that	PRON
inlawrev-18024	277	151	were	be	AUX
inlawrev-18024	277	152	amended	amend	VERB
inlawrev-18024	277	153	by	by	ADP
inlawrev-18024	277	154	the	the	DET
inlawrev-18024	277	155	tax	tax	NOUN
inlawrev-18024	277	156	relief	relief	NOUN
inlawrev-18024	277	157	act	act	NOUN
inlawrev-18024	277	158	,	,	PUNCT
inlawrev-18024	277	159	unemployment	unemployment	NOUN
inlawrev-18024	277	160	insurance	insurance	NOUN
inlawrev-18024	277	161	reauthorization	reauthorization	NOUN
inlawrev-18024	277	162	,	,	PUNCT
inlawrev-18024	277	163	and	and	CCONJ
inlawrev-18024	277	164	job	job	NOUN
inlawrev-18024	277	165	creation	creation	NOUN
inlawrev-18024	277	166	act	act	NOUN
inlawrev-18024	277	167	of	of	ADP
inlawrev-18024	277	168	2010	2010	NUM
inlawrev-18024	277	169	(	(	PUNCT
inlawrev-18024	277	170	p.l	p.l	PROPN
inlawrev-18024	277	171	.	.	NOUN
inlawrev-18024	277	172	111	111	NUM
inlawrev-18024	277	173	-	-	SYM
inlawrev-18024	277	174	312	312	NUM
inlawrev-18024	277	175	)	)	PUNCT
inlawrev-18024	277	176	are	be	AUX
inlawrev-18024	277	177	treated	treat	VERB
inlawrev-18024	277	178	as	as	SCONJ
inlawrev-18024	277	179	though	though	SCONJ
inlawrev-18024	277	180	they	they	PRON
inlawrev-18024	277	181	were	be	AUX
inlawrev-18024	277	182	not	not	PART
inlawrev-18024	277	183	amended	amend	VERB
inlawrev-18024	277	184	by	by	ADP
inlawrev-18024	277	185	the	the	DET
inlawrev-18024	277	186	tax	tax	NOUN
inlawrev-18024	277	187	relief	relief	NOUN
inlawrev-18024	277	188	act	act	NOUN
inlawrev-18024	277	189	,	,	PUNCT
inlawrev-18024	277	190	unemployment	unemployment	NOUN
inlawrev-18024	277	191	insurance	insurance	NOUN
inlawrev-18024	277	192	reauthorization	reauthorization	NOUN
inlawrev-18024	277	193	,	,	PUNCT
inlawrev-18024	277	194	and	and	CCONJ
inlawrev-18024	277	195	job	job	NOUN
inlawrev-18024	277	196	creation	creation	NOUN
inlawrev-18024	277	197	act	act	NOUN
inlawrev-18024	277	198	of	of	ADP
inlawrev-18024	277	199	2010	2010	NUM
inlawrev-18024	277	200	(	(	PUNCT
inlawrev-18024	277	201	p.l	p.l	PROPN
inlawrev-18024	277	202	.	.	NOUN
inlawrev-18024	277	203	111	111	NUM
inlawrev-18024	277	204	-	-	SYM
inlawrev-18024	277	205	312	312	NUM
inlawrev-18024	277	206	):	):	PUNCT
inlawrev-18024	277	207	(	(	PUNCT
inlawrev-18024	277	208	1	1	X
inlawrev-18024	277	209	)	)	PUNCT
inlawrev-18024	277	210	section	section	NOUN
inlawrev-18024	277	211	1367(a)(2	1367(a)(2	NUM
inlawrev-18024	277	212	)	)	PUNCT
inlawrev-18024	277	213	of	of	ADP
inlawrev-18024	277	214	the	the	DET
inlawrev-18024	277	215	internal	internal	ADJ
inlawrev-18024	277	216	revenue	revenue	NOUN
inlawrev-18024	277	217	code	code	NOUN
inlawrev-18024	277	218	pertaining	pertain	VERB
inlawrev-18024	277	219	to	to	ADP
inlawrev-18024	277	220	an	an	DET
inlawrev-18024	277	221	adjustment	adjustment	NOUN
inlawrev-18024	277	222	of	of	ADP
inlawrev-18024	277	223	basis	basis	NOUN
inlawrev-18024	277	224	of	of	ADP
inlawrev-18024	277	225	the	the	DET
inlawrev-18024	277	226	stock	stock	NOUN
inlawrev-18024	277	227	of	of	ADP
inlawrev-18024	277	228	shareholders	shareholder	NOUN
inlawrev-18024	277	229	.	.	PUNCT
inlawrev-18024	278	1	(	(	PUNCT
inlawrev-18024	278	2	2	2	X
inlawrev-18024	278	3	)	)	PUNCT
inlawrev-18024	278	4	section	section	NOUN
inlawrev-18024	278	5	871(k)(1)(c	871(k)(1)(c	NUM
inlawrev-18024	278	6	)	)	PUNCT
inlawrev-18024	278	7	and	and	CCONJ
inlawrev-18024	278	8	871(k)(2)(c	871(k)(2)(c	NUM
inlawrev-18024	278	9	)	)	PUNCT
inlawrev-18024	278	10	of	of	ADP
inlawrev-18024	278	11	the	the	DET
inlawrev-18024	278	12	internal	internal	ADJ
inlawrev-18024	278	13	revenue	revenue	NOUN
inlawrev-18024	278	14	code	code	NOUN
inlawrev-18024	278	15	pertaining	pertain	VERB
inlawrev-18024	278	16	the	the	DET
inlawrev-18024	278	17	treatment	treatment	NOUN
inlawrev-18024	278	18	of	of	ADP
inlawrev-18024	278	19	certain	certain	ADJ
inlawrev-18024	278	20	dividends	dividend	NOUN
inlawrev-18024	278	21	of	of	ADP
inlawrev-18024	278	22	regulated	regulated	ADJ
inlawrev-18024	278	23	investment	investment	NOUN
inlawrev-18024	278	24	companies	company	NOUN
inlawrev-18024	278	25	.	.	PUNCT
inlawrev-18024	279	1	(	(	PUNCT
inlawrev-18024	279	2	3	3	X
inlawrev-18024	279	3	)	)	PUNCT
inlawrev-18024	279	4	section	section	NOUN
inlawrev-18024	279	5	897(h)(4)(a)(ii	897(h)(4)(a)(ii	NUM
inlawrev-18024	279	6	)	)	PUNCT
inlawrev-18024	279	7	of	of	ADP
inlawrev-18024	279	8	the	the	DET
inlawrev-18024	279	9	internal	internal	ADJ
inlawrev-18024	279	10	revenue	revenue	NOUN
inlawrev-18024	279	11	code	code	NOUN
inlawrev-18024	279	12	pertaining	pertain	VERB
inlawrev-18024	279	13	to	to	ADP
inlawrev-18024	279	14	regulated	regulated	ADJ
inlawrev-18024	279	15	investment	investment	NOUN
inlawrev-18024	279	16	companies	company	NOUN
inlawrev-18024	279	17	qualified	qualify	VERB
inlawrev-18024	279	18	entity	entity	NOUN
inlawrev-18024	279	19	treatment	treatment	NOUN
inlawrev-18024	279	20	.	.	PUNCT
inlawrev-18024	280	1	(	(	PUNCT
inlawrev-18024	280	2	4	4	X
inlawrev-18024	280	3	)	)	PUNCT
inlawrev-18024	280	4	section	section	NOUN
inlawrev-18024	280	5	512(b)(13)(e)(iv	512(b)(13)(e)(iv	NUM
inlawrev-18024	280	6	)	)	PUNCT
inlawrev-18024	280	7	of	of	ADP
inlawrev-18024	280	8	the	the	DET
inlawrev-18024	280	9	internal	internal	ADJ
inlawrev-18024	280	10	revenue	revenue	NOUN
inlawrev-18024	280	11	code	code	NOUN
inlawrev-18024	280	12	pertaining	pertain	VERB
inlawrev-18024	280	13	to	to	ADP
inlawrev-18024	280	14	the	the	DET
inlawrev-18024	280	15	modification	modification	NOUN
inlawrev-18024	280	16	of	of	ADP
inlawrev-18024	280	17	tax	tax	NOUN
inlawrev-18024	280	18	treatment	treatment	NOUN
inlawrev-18024	280	19	of	of	ADP
inlawrev-18024	280	20	certain	certain	ADJ
inlawrev-18024	280	21	payments	payment	NOUN
inlawrev-18024	280	22	to	to	ADP
inlawrev-18024	280	23	controlling	control	VERB
inlawrev-18024	280	24	exempt	exempt	ADJ
inlawrev-18024	280	25	organizations	organization	NOUN
inlawrev-18024	280	26	.	.	PUNCT
inlawrev-18024	281	1	(	(	PUNCT
inlawrev-18024	281	2	5	5	X
inlawrev-18024	281	3	)	)	PUNCT
inlawrev-18024	281	4	section	section	NOUN
inlawrev-18024	281	5	613a(c)(6)(h)(ii	613a(c)(6)(h)(ii	NUM
inlawrev-18024	281	6	)	)	PUNCT
inlawrev-18024	281	7	of	of	ADP
inlawrev-18024	281	8	the	the	DET
inlawrev-18024	281	9	internal	internal	ADJ
inlawrev-18024	281	10	revenue	revenue	NOUN
inlawrev-18024	281	11	code	code	NOUN
inlawrev-18024	281	12	pertaining	pertain	VERB
inlawrev-18024	281	13	to	to	ADP
inlawrev-18024	281	14	the	the	DET
inlawrev-18024	281	15	limitations	limitation	NOUN
inlawrev-18024	281	16	on	on	ADP
inlawrev-18024	281	17	percentage	percentage	NOUN
inlawrev-18024	281	18	depletion	depletion	NOUN
inlawrev-18024	281	19	in	in	ADP
inlawrev-18024	281	20	the	the	DET
inlawrev-18024	281	21	case	case	NOUN
inlawrev-18024	281	22	of	of	ADP
inlawrev-18024	281	23	oil	oil	NOUN
inlawrev-18024	281	24	and	and	CCONJ
inlawrev-18024	281	25	gas	gas	NOUN
inlawrev-18024	281	26	wells	well	NOUN
inlawrev-18024	281	27	.	.	PUNCT
inlawrev-18024	282	1	(	(	PUNCT
inlawrev-18024	282	2	6	6	NUM
inlawrev-18024	282	3	)	)	PUNCT
inlawrev-18024	282	4	section	section	NOUN
inlawrev-18024	282	5	451(i)(3	451(i)(3	NUM
inlawrev-18024	282	6	)	)	PUNCT
inlawrev-18024	282	7	of	of	ADP
inlawrev-18024	282	8	the	the	DET
inlawrev-18024	282	9	internal	internal	ADJ
inlawrev-18024	282	10	revenue	revenue	NOUN
inlawrev-18024	282	11	code	code	NOUN
inlawrev-18024	282	12	pertaining	pertain	VERB
inlawrev-18024	282	13	to	to	ADP
inlawrev-18024	282	14	special	special	ADJ
inlawrev-18024	282	15	rule	rule	NOUN
inlawrev-18024	282	16	for	for	ADP
inlawrev-18024	282	17	sales	sale	NOUN
inlawrev-18024	282	18	or	or	CCONJ
inlawrev-18024	282	19	dispositions	disposition	NOUN
inlawrev-18024	282	20	to	to	PART
inlawrev-18024	282	21	implement	implement	VERB
inlawrev-18024	282	22	federal	federal	ADJ
inlawrev-18024	282	23	energy	energy	NOUN
inlawrev-18024	282	24	regulatory	regulatory	ADJ
inlawrev-18024	282	25	commission	commission	NOUN
inlawrev-18024	282	26	or	or	CCONJ
inlawrev-18024	282	27	state	state	NOUN
inlawrev-18024	282	28	electric	electric	ADJ
inlawrev-18024	282	29	restructuring	restructure	VERB
inlawrev-18024	282	30	policy	policy	NOUN
inlawrev-18024	282	31	for	for	ADP
inlawrev-18024	282	32	qualified	qualified	ADJ
inlawrev-18024	282	33	electric	electric	ADJ
inlawrev-18024	282	34	utilities	utility	NOUN
inlawrev-18024	282	35	.	.	PUNCT
inlawrev-18024	283	1	(	(	PUNCT
inlawrev-18024	283	2	7	7	X
inlawrev-18024	283	3	)	)	PUNCT
inlawrev-18024	283	4	section	section	NOUN
inlawrev-18024	283	5	954(c)(6	954(c)(6	NUM
inlawrev-18024	283	6	)	)	PUNCT
inlawrev-18024	283	7	of	of	ADP
inlawrev-18024	283	8	the	the	DET
inlawrev-18024	283	9	internal	internal	ADJ
inlawrev-18024	283	10	revenue	revenue	NOUN
inlawrev-18024	283	11	code	code	NOUN
inlawrev-18024	283	12	pertaining	pertain	VERB
inlawrev-18024	283	13	to	to	ADP
inlawrev-18024	283	14	the	the	DET
inlawrev-18024	283	15	look	look	VERB
inlawrev-18024	283	16	-	-	PUNCT
inlawrev-18024	283	17	through	through	ADP
inlawrev-18024	283	18	treatment	treatment	NOUN
inlawrev-18024	283	19	of	of	ADP
inlawrev-18024	283	20	payments	payment	NOUN
inlawrev-18024	283	21	between	between	ADP
inlawrev-18024	283	22	related	related	ADJ
inlawrev-18024	283	23	controlled	control	VERB
inlawrev-18024	283	24	foreign	foreign	ADJ
inlawrev-18024	283	25	corporation	corporation	NOUN
inlawrev-18024	283	26	under	under	ADP
inlawrev-18024	283	27	foreign	foreign	ADJ
inlawrev-18024	283	28	personal	personal	ADJ
inlawrev-18024	283	29	holding	hold	VERB
inlawrev-18024	283	30	company	company	NOUN
inlawrev-18024	283	31	rules.98	rules.98	NOUN
inlawrev-18024	283	32	97	97	NUM
inlawrev-18024	283	33	.	.	PUNCT
inlawrev-18024	284	1	i	i	PRON
inlawrev-18024	284	2	d.	d.	PROPN
inlawrev-18024	284	3	§	§	PROPN
inlawrev-18024	284	4	§	§	PROPN
inlawrev-18024	284	5	6	6	NUM
inlawrev-18024	284	6	-	-	SYM
inlawrev-18024	284	7	3	3	NUM
inlawrev-18024	284	8	-	-	PUNCT
inlawrev-18024	284	9	1	1	NUM
inlawrev-18024	284	10	-	-	NUM
inlawrev-18024	284	11	3.5(e)(16)-(21	3.5(e)(16)-(21	NUM
inlawrev-18024	284	12	)	)	PUNCT
inlawrev-18024	284	13	(	(	PUNCT
inlawrev-18024	284	14	versions	version	NOUN
inlawrev-18024	284	15	a	a	PRON
inlawrev-18024	284	16	&	&	CCONJ
inlawrev-18024	284	17	c	c	NOUN
inlawrev-18024	284	18	)	)	PUNCT
inlawrev-18024	284	19	.	.	PUNCT
inlawrev-18024	285	1	98	98	NUM
inlawrev-18024	285	2	.	.	PUNCT
inlawrev-18024	286	1	i	i	PRON
inlawrev-18024	286	2	d.	d.	PROPN
inlawrev-18024	286	3	§	§	PROPN
inlawrev-18024	286	4	§	§	PROPN
inlawrev-18024	286	5	6	6	NUM
inlawrev-18024	286	6	-	-	SYM
inlawrev-18024	286	7	3	3	NUM
inlawrev-18024	286	8	-	-	PUNCT
inlawrev-18024	286	9	1	1	NUM
inlawrev-18024	286	10	-	-	NUM
inlawrev-18024	286	11	11(d)(1)-(7	11(d)(1)-(7	NUM
inlawrev-18024	286	12	)	)	PUNCT
inlawrev-18024	286	13	.	.	PUNCT
inlawrev-18024	287	1	1354	1354	NUM
inlawrev-18024	287	2	indiana	indiana	PROPN
inlawrev-18024	287	3	law	law	PROPN
inlawrev-18024	287	4	review	review	NOUN
inlawrev-18024	287	5	[	[	X
inlawrev-18024	287	6	vol	vol	NOUN
inlawrev-18024	287	7	.	.	PUNCT
inlawrev-18024	288	1	45:1341	45:1341	NUM
inlawrev-18024	288	2	despite	despite	SCONJ
inlawrev-18024	288	3	the	the	DET
inlawrev-18024	288	4	property	property	NOUN
inlawrev-18024	288	5	tax	tax	NOUN
inlawrev-18024	288	6	caps	cap	NOUN
inlawrev-18024	288	7	being	be	AUX
inlawrev-18024	288	8	implemented	implement	VERB
inlawrev-18024	288	9	—	—	PUNCT
inlawrev-18024	288	10	and	and	CCONJ
inlawrev-18024	288	11	the	the	DET
inlawrev-18024	288	12	uncertainty	uncertainty	NOUN
inlawrev-18024	288	13	of	of	ADP
inlawrev-18024	288	14	how	how	SCONJ
inlawrev-18024	288	15	the	the	DET
inlawrev-18024	288	16	caps	cap	NOUN
inlawrev-18024	288	17	will	will	AUX
inlawrev-18024	288	18	affect	affect	VERB
inlawrev-18024	288	19	county	county	NOUN
inlawrev-18024	288	20	,	,	PUNCT
inlawrev-18024	288	21	township	township	NOUN
inlawrev-18024	288	22	,	,	PUNCT
inlawrev-18024	288	23	and	and	CCONJ
inlawrev-18024	288	24	municipality	municipality	NOUN
inlawrev-18024	288	25	revenues	revenue	NOUN
inlawrev-18024	288	26	—	—	PUNCT
inlawrev-18024	288	27	the	the	DET
inlawrev-18024	288	28	ga	ga	PROPN
inlawrev-18024	288	29	also	also	ADV
inlawrev-18024	288	30	passed	pass	VERB
inlawrev-18024	288	31	a	a	DET
inlawrev-18024	288	32	gradual	gradual	ADJ
inlawrev-18024	288	33	reduction	reduction	NOUN
inlawrev-18024	288	34	in	in	ADP
inlawrev-18024	288	35	the	the	DET
inlawrev-18024	288	36	indiana	indiana	PROPN
inlawrev-18024	288	37	corporate	corporate	ADJ
inlawrev-18024	288	38	income	income	NOUN
inlawrev-18024	288	39	tax	tax	NOUN
inlawrev-18024	288	40	through	through	ADP
inlawrev-18024	288	41	an	an	DET
inlawrev-18024	288	42	amendment	amendment	NOUN
inlawrev-18024	288	43	to	to	ADP
inlawrev-18024	288	44	indiana	indiana	PROPN
inlawrev-18024	288	45	code	code	PROPN
inlawrev-18024	288	46	section	section	NOUN
inlawrev-18024	288	47	6	6	NUM
inlawrev-18024	288	48	-	-	SYM
inlawrev-18024	288	49	3	3	NUM
inlawrev-18024	288	50	-	-	PUNCT
inlawrev-18024	288	51	2	2	NUM
inlawrev-18024	288	52	-	-	PUNCT
inlawrev-18024	288	53	1(b	1(b	NUM
inlawrev-18024	288	54	)	)	PUNCT
inlawrev-18024	288	55	.	.	PUNCT
inlawrev-18024	289	1	starting	start	VERB
inlawrev-18024	289	2	july	july	PROPN
inlawrev-18024	289	3	1	1	NUM
inlawrev-18024	289	4	,	,	PUNCT
inlawrev-18024	289	5	2012	2012	NUM
inlawrev-18024	289	6	,	,	PUNCT
inlawrev-18024	289	7	the	the	DET
inlawrev-18024	289	8	income	income	NOUN
inlawrev-18024	289	9	tax	tax	NOUN
inlawrev-18024	289	10	will	will	AUX
inlawrev-18024	289	11	be	be	AUX
inlawrev-18024	289	12	reduced	reduce	VERB
inlawrev-18024	289	13	by	by	ADP
inlawrev-18024	289	14	0.5	0.5	NUM
inlawrev-18024	289	15	%	%	NOUN
inlawrev-18024	289	16	annually	annually	ADV
inlawrev-18024	289	17	until	until	SCONJ
inlawrev-18024	289	18	it	it	PRON
inlawrev-18024	289	19	reaches	reach	VERB
inlawrev-18024	289	20	6.5	6.5	NUM
inlawrev-18024	289	21	%	%	NOUN
inlawrev-18024	289	22	on	on	ADP
inlawrev-18024	289	23	july	july	PROPN
inlawrev-18024	289	24	1	1	NUM
inlawrev-18024	289	25	,	,	PUNCT
inlawrev-18024	289	26	2015.99	2015.99	NUM
inlawrev-18024	289	27	however	however	ADV
inlawrev-18024	289	28	,	,	PUNCT
inlawrev-18024	289	29	with	with	SCONJ
inlawrev-18024	289	30	this	this	DET
inlawrev-18024	289	31	reduction	reduction	NOUN
inlawrev-18024	289	32	comes	come	VERB
inlawrev-18024	289	33	an	an	DET
inlawrev-18024	289	34	expansion	expansion	NOUN
inlawrev-18024	289	35	of	of	ADP
inlawrev-18024	289	36	the	the	DET
inlawrev-18024	289	37	scope	scope	NOUN
inlawrev-18024	289	38	of	of	ADP
inlawrev-18024	289	39	agi	agi	NOUN
inlawrev-18024	289	40	through	through	ADP
inlawrev-18024	289	41	several	several	ADJ
inlawrev-18024	289	42	amendments	amendment	NOUN
inlawrev-18024	289	43	to	to	ADP
inlawrev-18024	289	44	indiana	indiana	PROPN
inlawrev-18024	289	45	code	code	PROPN
inlawrev-18024	289	46	chapter	chapter	NOUN
inlawrev-18024	289	47	6	6	NUM
inlawrev-18024	289	48	-	-	SYM
inlawrev-18024	289	49	3	3	NUM
inlawrev-18024	289	50	-	-	SYM
inlawrev-18024	289	51	2	2	NUM
inlawrev-18024	289	52	.	.	PUNCT
inlawrev-18024	289	53	intangible	intangible	ADJ
inlawrev-18024	289	54	personal	personal	ADJ
inlawrev-18024	289	55	property	property	NOUN
inlawrev-18024	289	56	that	that	PRON
inlawrev-18024	289	57	can	can	AUX
inlawrev-18024	289	58	be	be	AUX
inlawrev-18024	289	59	sourced	source	VERB
inlawrev-18024	289	60	or	or	CCONJ
inlawrev-18024	289	61	apportioned	apportion	VERB
inlawrev-18024	289	62	to	to	ADP
inlawrev-18024	289	63	indiana	indiana	PROPN
inlawrev-18024	289	64	is	be	AUX
inlawrev-18024	289	65	now	now	ADV
inlawrev-18024	289	66	included	include	VERB
inlawrev-18024	289	67	in	in	ADP
inlawrev-18024	289	68	agi,100	agi,100	PROPN
inlawrev-18024	289	69	and	and	CCONJ
inlawrev-18024	289	70	the	the	DET
inlawrev-18024	289	71	net	net	ADJ
inlawrev-18024	289	72	operating	operating	NOUN
inlawrev-18024	289	73	loss	loss	NOUN
inlawrev-18024	289	74	carryback	carryback	NOUN
inlawrev-18024	289	75	for	for	ADP
inlawrev-18024	289	76	both	both	DET
inlawrev-18024	289	77	individuals101	individuals101	PROPN
inlawrev-18024	289	78	and	and	CCONJ
inlawrev-18024	289	79	corporations102	corporations102	PRON
inlawrev-18024	289	80	has	have	AUX
inlawrev-18024	289	81	been	be	AUX
inlawrev-18024	289	82	eliminated	eliminate	VERB
inlawrev-18024	289	83	,	,	PUNCT
inlawrev-18024	289	84	effective	effective	ADJ
inlawrev-18024	289	85	january	january	PROPN
inlawrev-18024	289	86	1	1	NUM
inlawrev-18024	289	87	,	,	PUNCT
inlawrev-18024	289	88	2012	2012	NUM
inlawrev-18024	289	89	.	.	PUNCT
inlawrev-18024	290	1	also	also	ADV
inlawrev-18024	290	2	,	,	PUNCT
inlawrev-18024	290	3	employers	employer	NOUN
inlawrev-18024	290	4	are	be	AUX
inlawrev-18024	290	5	no	no	ADV
inlawrev-18024	290	6	longer	long	ADV
inlawrev-18024	290	7	exempt	exempt	ADJ
inlawrev-18024	290	8	from	from	ADP
inlawrev-18024	290	9	withholding	withhold	VERB
inlawrev-18024	290	10	taxes	taxis	NOUN
inlawrev-18024	290	11	from	from	ADP
inlawrev-18024	290	12	employees	employee	NOUN
inlawrev-18024	290	13	simply	simply	ADV
inlawrev-18024	290	14	because	because	SCONJ
inlawrev-18024	290	15	the	the	DET
inlawrev-18024	290	16	employee	employee	NOUN
inlawrev-18024	290	17	qualifies	qualify	VERB
inlawrev-18024	290	18	for	for	ADP
inlawrev-18024	290	19	the	the	DET
inlawrev-18024	290	20	earned	earn	VERB
inlawrev-18024	290	21	income	income	NOUN
inlawrev-18024	290	22	tax	tax	NOUN
inlawrev-18024	290	23	credit.103	credit.103	NOUN
inlawrev-18024	290	24	in	in	ADP
inlawrev-18024	290	25	addition	addition	NOUN
inlawrev-18024	290	26	to	to	ADP
inlawrev-18024	290	27	these	these	DET
inlawrev-18024	290	28	state	state	NOUN
inlawrev-18024	290	29	-	-	PUNCT
inlawrev-18024	290	30	level	level	NOUN
inlawrev-18024	290	31	changes	change	NOUN
inlawrev-18024	290	32	,	,	PUNCT
inlawrev-18024	290	33	there	there	PRON
inlawrev-18024	290	34	have	have	AUX
inlawrev-18024	290	35	been	be	AUX
inlawrev-18024	290	36	several	several	ADJ
inlawrev-18024	290	37	changes	change	NOUN
inlawrev-18024	290	38	to	to	ADP
inlawrev-18024	290	39	the	the	DET
inlawrev-18024	290	40	county	county	NOUN
inlawrev-18024	290	41	income	income	NOUN
inlawrev-18024	290	42	and	and	CCONJ
inlawrev-18024	290	43	coits	coit	NOUN
inlawrev-18024	290	44	via	via	ADP
inlawrev-18024	290	45	amendments	amendment	NOUN
inlawrev-18024	290	46	to	to	PART
inlawrev-18024	290	47	code	code	VERB
inlawrev-18024	290	48	chapter	chapter	NOUN
inlawrev-18024	290	49	6	6	NUM
inlawrev-18024	290	50	-	-	SYM
inlawrev-18024	290	51	3.5	3.5	NUM
inlawrev-18024	290	52	-	-	SYM
inlawrev-18024	290	53	6	6	NUM
inlawrev-18024	290	54	.	.	PUNCT
inlawrev-18024	291	1	the	the	DET
inlawrev-18024	291	2	county	county	NOUN
inlawrev-18024	291	3	option	option	NOUN
inlawrev-18024	291	4	income	income	NOUN
inlawrev-18024	291	5	tax	tax	NOUN
inlawrev-18024	291	6	a	a	DET
inlawrev-18024	291	7	county	county	NOUN
inlawrev-18024	291	8	may	may	AUX
inlawrev-18024	291	9	impose	impose	VERB
inlawrev-18024	291	10	is	be	AUX
inlawrev-18024	291	11	now	now	ADV
inlawrev-18024	291	12	capped	cap	VERB
inlawrev-18024	291	13	at	at	ADP
inlawrev-18024	291	14	1	1	NUM
inlawrev-18024	291	15	%	%	NOUN
inlawrev-18024	291	16	per	per	ADP
inlawrev-18024	291	17	annum	annum	NOUN
inlawrev-18024	291	18	,	,	PUNCT
inlawrev-18024	291	19	up	up	ADV
inlawrev-18024	291	20	from	from	ADP
inlawrev-18024	291	21	0.6%.104	0.6%.104	PUNCT
inlawrev-18024	291	22	however	however	ADV
inlawrev-18024	291	23	,	,	PUNCT
inlawrev-18024	291	24	this	this	PRON
inlawrev-18024	291	25	must	must	AUX
inlawrev-18024	291	26	be	be	AUX
inlawrev-18024	291	27	increased	increase	VERB
inlawrev-18024	291	28	by	by	ADP
inlawrev-18024	291	29	increments	increment	NOUN
inlawrev-18024	291	30	of	of	ADP
inlawrev-18024	291	31	no	no	DET
inlawrev-18024	291	32	more	more	ADJ
inlawrev-18024	291	33	than	than	ADP
inlawrev-18024	291	34	0.1	0.1	NUM
inlawrev-18024	291	35	%	%	NOUN
inlawrev-18024	291	36	annually.105	annually.105	NOUN
inlawrev-18024	291	37	additionally	additionally	ADV
inlawrev-18024	291	38	,	,	PUNCT
inlawrev-18024	291	39	if	if	SCONJ
inlawrev-18024	291	40	both	both	PRON
inlawrev-18024	291	41	a	a	DET
inlawrev-18024	291	42	cagit	cagit	ADJ
inlawrev-18024	291	43	and	and	CCONJ
inlawrev-18024	291	44	coit	coit	NOUN
inlawrev-18024	291	45	are	be	AUX
inlawrev-18024	291	46	in	in	ADP
inlawrev-18024	291	47	effect	effect	NOUN
inlawrev-18024	291	48	by	by	ADP
inlawrev-18024	291	49	ordinance	ordinance	NOUN
inlawrev-18024	291	50	,	,	PUNCT
inlawrev-18024	291	51	the	the	DET
inlawrev-18024	291	52	coit	coit	NOUN
inlawrev-18024	291	53	will	will	AUX
inlawrev-18024	291	54	take	take	VERB
inlawrev-18024	291	55	effect	effect	NOUN
inlawrev-18024	291	56	and	and	CCONJ
inlawrev-18024	291	57	the	the	DET
inlawrev-18024	291	58	cagit	cagit	NOUN
inlawrev-18024	291	59	will	will	AUX
inlawrev-18024	291	60	not.106	not.106	VERB
inlawrev-18024	291	61	counties	county	NOUN
inlawrev-18024	291	62	also	also	ADV
inlawrev-18024	291	63	have	have	VERB
inlawrev-18024	291	64	the	the	DET
inlawrev-18024	291	65	option	option	NOUN
inlawrev-18024	291	66	to	to	PART
inlawrev-18024	291	67	permanently	permanently	ADV
inlawrev-18024	291	68	freeze	freeze	VERB
inlawrev-18024	291	69	their	their	PRON
inlawrev-18024	291	70	coit	coit	NOUN
inlawrev-18024	291	71	rates	rate	NOUN
inlawrev-18024	291	72	as	as	ADP
inlawrev-18024	291	73	of	of	ADP
inlawrev-18024	291	74	december	december	PROPN
inlawrev-18024	291	75	1	1	NUM
inlawrev-18024	291	76	of	of	ADP
inlawrev-18024	291	77	a	a	DET
inlawrev-18024	291	78	particular	particular	ADJ
inlawrev-18024	291	79	tax	tax	NOUN
inlawrev-18024	291	80	year.107	year.107	PROPN
inlawrev-18024	291	81	if	if	SCONJ
inlawrev-18024	291	82	a	a	DET
inlawrev-18024	291	83	county	county	NOUN
inlawrev-18024	291	84	chooses	choose	VERB
inlawrev-18024	291	85	not	not	PART
inlawrev-18024	291	86	to	to	PART
inlawrev-18024	291	87	freeze	freeze	VERB
inlawrev-18024	291	88	its	its	PRON
inlawrev-18024	291	89	coit	coit	NOUN
inlawrev-18024	291	90	rate	rate	NOUN
inlawrev-18024	291	91	,	,	PUNCT
inlawrev-18024	291	92	it	it	PRON
inlawrev-18024	291	93	will	will	AUX
inlawrev-18024	291	94	automatically	automatically	ADV
inlawrev-18024	291	95	increase	increase	VERB
inlawrev-18024	291	96	by	by	ADP
inlawrev-18024	291	97	0.1	0.1	NUM
inlawrev-18024	291	98	%	%	NOUN
inlawrev-18024	291	99	annually	annually	ADV
inlawrev-18024	291	100	until	until	SCONJ
inlawrev-18024	291	101	it	it	PRON
inlawrev-18024	291	102	reaches	reach	VERB
inlawrev-18024	291	103	1%.108	1%.108	NUM
inlawrev-18024	291	104	the	the	DET
inlawrev-18024	291	105	legislature	legislature	NOUN
inlawrev-18024	291	106	greatly	greatly	ADV
inlawrev-18024	291	107	modified	modify	VERB
inlawrev-18024	291	108	code	code	NOUN
inlawrev-18024	291	109	article	article	NOUN
inlawrev-18024	291	110	6	6	NUM
inlawrev-18024	291	111	-	-	SYM
inlawrev-18024	291	112	3.1	3.1	NUM
inlawrev-18024	291	113	.	.	PUNCT
inlawrev-18024	292	1	an	an	DET
inlawrev-18024	292	2	eight	eight	NUM
inlawrev-18024	292	3	-	-	PUNCT
inlawrev-18024	292	4	year	year	NOUN
inlawrev-18024	292	5	moratorium	moratorium	NOUN
inlawrev-18024	292	6	has	have	AUX
inlawrev-18024	292	7	also	also	ADV
inlawrev-18024	292	8	been	be	AUX
inlawrev-18024	292	9	placed	place	VERB
inlawrev-18024	292	10	on	on	ADP
inlawrev-18024	292	11	the	the	DET
inlawrev-18024	292	12	tax	tax	NOUN
inlawrev-18024	292	13	credits	credit	NOUN
inlawrev-18024	292	14	for	for	ADP
inlawrev-18024	292	15	teachers	teacher	NOUN
inlawrev-18024	292	16	’	'	PUNCT
inlawrev-18024	292	17	summer	summer	NOUN
inlawrev-18024	292	18	employment.109	employment.109	VERB
inlawrev-18024	292	19	also	also	ADV
inlawrev-18024	292	20	,	,	PUNCT
inlawrev-18024	292	21	the	the	DET
inlawrev-18024	292	22	tax	tax	NOUN
inlawrev-18024	292	23	credit	credit	NOUN
inlawrev-18024	292	24	for	for	ADP
inlawrev-18024	292	25	operating	operate	VERB
inlawrev-18024	292	26	a	a	DET
inlawrev-18024	292	27	maternity	maternity	NOUN
inlawrev-18024	292	28	home	home	NOUN
inlawrev-18024	292	29	was	be	AUX
inlawrev-18024	292	30	altered	alter	VERB
inlawrev-18024	292	31	under	under	ADP
inlawrev-18024	292	32	code	code	NOUN
inlawrev-18024	292	33	chapter	chapter	NOUN
inlawrev-18024	292	34	6	6	NUM
inlawrev-18024	292	35	-	-	SYM
inlawrev-18024	292	36	3.1	3.1	NUM
inlawrev-18024	292	37	-	-	SYM
inlawrev-18024	292	38	9	9	NUM
inlawrev-18024	292	39	.	.	PUNCT
inlawrev-18024	293	1	it	it	PRON
inlawrev-18024	293	2	may	may	AUX
inlawrev-18024	293	3	not	not	PART
inlawrev-18024	293	4	be	be	AUX
inlawrev-18024	293	5	awarded	award	VERB
inlawrev-18024	293	6	for	for	ADP
inlawrev-18024	293	7	a	a	DET
inlawrev-18024	293	8	period	period	NOUN
inlawrev-18024	293	9	beginning	begin	VERB
inlawrev-18024	293	10	on	on	ADP
inlawrev-18024	293	11	january	january	PROPN
inlawrev-18024	293	12	1	1	NUM
inlawrev-18024	293	13	,	,	PUNCT
inlawrev-18024	293	14	2012	2012	NUM
inlawrev-18024	293	15	and	and	CCONJ
inlawrev-18024	293	16	ending	end	VERB
inlawrev-18024	293	17	december	december	PROPN
inlawrev-18024	293	18	31	31	NUM
inlawrev-18024	293	19	,	,	PUNCT
inlawrev-18024	293	20	2019,110	2019,110	NUM
inlawrev-18024	293	21	but	but	CCONJ
inlawrev-18024	293	22	a	a	DET
inlawrev-18024	293	23	taxpayer	taxpayer	NOUN
inlawrev-18024	293	24	may	may	AUX
inlawrev-18024	293	25	carry	carry	VERB
inlawrev-18024	293	26	forward	forward	ADV
inlawrev-18024	293	27	any	any	DET
inlawrev-18024	293	28	awarded	award	VERB
inlawrev-18024	293	29	but	but	CCONJ
inlawrev-18024	293	30	unclaimed	unclaimed	ADJ
inlawrev-18024	293	31	credits	credit	NOUN
inlawrev-18024	293	32	and	and	CCONJ
inlawrev-18024	293	33	use	use	VERB
inlawrev-18024	293	34	them	they	PRON
inlawrev-18024	293	35	in	in	ADP
inlawrev-18024	293	36	the	the	DET
inlawrev-18024	293	37	2014	2014	NUM
inlawrev-18024	293	38	and	and	CCONJ
inlawrev-18024	293	39	2015	2015	NUM
inlawrev-18024	293	40	tax	tax	NOUN
inlawrev-18024	293	41	years.111	years.111	NOUN
inlawrev-18024	293	42	eligibility	eligibility	NOUN
inlawrev-18024	293	43	for	for	ADP
inlawrev-18024	293	44	the	the	DET
inlawrev-18024	293	45	indiana	indiana	PROPN
inlawrev-18024	293	46	earned	earn	VERB
inlawrev-18024	293	47	income	income	NOUN
inlawrev-18024	293	48	tax	tax	NOUN
inlawrev-18024	293	49	credit	credit	NOUN
inlawrev-18024	293	50	(	(	PUNCT
inlawrev-18024	293	51	eitc	eitc	NOUN
inlawrev-18024	293	52	)	)	PUNCT
inlawrev-18024	293	53	is	be	AUX
inlawrev-18024	293	54	based	base	VERB
inlawrev-18024	293	55	on	on	ADP
inlawrev-18024	293	56	eligibility	eligibility	NOUN
inlawrev-18024	293	57	for	for	ADP
inlawrev-18024	293	58	the	the	DET
inlawrev-18024	293	59	federal	federal	ADJ
inlawrev-18024	293	60	eitc	eitc	NOUN
inlawrev-18024	293	61	before	before	ADP
inlawrev-18024	293	62	the	the	DET
inlawrev-18024	293	63	passage	passage	NOUN
inlawrev-18024	293	64	of	of	ADP
inlawrev-18024	293	65	the	the	DET
inlawrev-18024	293	66	federal	federal	ADJ
inlawrev-18024	293	67	tax	tax	NOUN
inlawrev-18024	293	68	relief	relief	NOUN
inlawrev-18024	293	69	,	,	PUNCT
inlawrev-18024	293	70	unemployment	unemployment	NOUN
inlawrev-18024	293	71	insurance	insurance	NOUN
inlawrev-18024	293	72	reauthorization	reauthorization	NOUN
inlawrev-18024	293	73	,	,	PUNCT
inlawrev-18024	293	74	and	and	CCONJ
inlawrev-18024	293	75	job	job	NOUN
inlawrev-18024	293	76	creation	creation	NOUN
inlawrev-18024	293	77	act	act	NOUN
inlawrev-18024	293	78	of	of	ADP
inlawrev-18024	293	79	2010	2010	NUM
inlawrev-18024	293	80	,	,	PUNCT
inlawrev-18024	293	81	which	which	PRON
inlawrev-18024	293	82	99	99	NUM
inlawrev-18024	293	83	.	.	PUNCT
inlawrev-18024	294	1	i	i	PRON
inlawrev-18024	294	2	d.	d.	PROPN
inlawrev-18024	294	3	§	§	PROPN
inlawrev-18024	294	4	§	§	PROPN
inlawrev-18024	294	5	6	6	NUM
inlawrev-18024	294	6	-	-	SYM
inlawrev-18024	294	7	3	3	NUM
inlawrev-18024	294	8	-	-	PUNCT
inlawrev-18024	294	9	2	2	NUM
inlawrev-18024	294	10	-	-	PUNCT
inlawrev-18024	294	11	1(b)(1)-(5	1(b)(1)-(5	NUM
inlawrev-18024	294	12	)	)	PUNCT
inlawrev-18024	294	13	.	.	PUNCT
inlawrev-18024	295	1	100	100	NUM
inlawrev-18024	295	2	.	.	PUNCT
inlawrev-18024	296	1	i	i	PRON
inlawrev-18024	296	2	d.	d.	PROPN
inlawrev-18024	296	3	§	§	PROPN
inlawrev-18024	296	4	6	6	NUM
inlawrev-18024	296	5	-	-	SYM
inlawrev-18024	296	6	3	3	NUM
inlawrev-18024	296	7	-	-	PUNCT
inlawrev-18024	296	8	2	2	NUM
inlawrev-18024	296	9	-	-	NUM
inlawrev-18024	296	10	2(a)(5	2(a)(5	NUM
inlawrev-18024	296	11	)	)	PUNCT
inlawrev-18024	296	12	.	.	PUNCT
inlawrev-18024	297	1	101	101	NUM
inlawrev-18024	297	2	.	.	PUNCT
inlawrev-18024	298	1	i	i	PRON
inlawrev-18024	298	2	d.	d.	PROPN
inlawrev-18024	298	3	§	§	PROPN
inlawrev-18024	298	4	§	§	PROPN
inlawrev-18024	298	5	6	6	NUM
inlawrev-18024	298	6	-	-	SYM
inlawrev-18024	298	7	3	3	NUM
inlawrev-18024	298	8	-	-	PUNCT
inlawrev-18024	298	9	2	2	NUM
inlawrev-18024	298	10	-	-	PUNCT
inlawrev-18024	298	11	2.5(b	2.5(b	NUM
inlawrev-18024	298	12	)	)	PUNCT
inlawrev-18024	298	13	,	,	PUNCT
inlawrev-18024	298	14	(	(	PUNCT
inlawrev-18024	298	15	f	f	X
inlawrev-18024	298	16	)	)	PUNCT
inlawrev-18024	298	17	.	.	PUNCT
inlawrev-18024	299	1	102	102	NUM
inlawrev-18024	299	2	.	.	PUNCT
inlawrev-18024	300	1	i	i	PRON
inlawrev-18024	300	2	d.	d.	PROPN
inlawrev-18024	300	3	§	§	PROPN
inlawrev-18024	300	4	§	§	PROPN
inlawrev-18024	300	5	6	6	NUM
inlawrev-18024	300	6	-	-	SYM
inlawrev-18024	300	7	3	3	NUM
inlawrev-18024	300	8	-	-	PUNCT
inlawrev-18024	300	9	2	2	NUM
inlawrev-18024	300	10	-	-	SYM
inlawrev-18024	300	11	2.6(b	2.6(b	NUM
inlawrev-18024	300	12	)	)	PUNCT
inlawrev-18024	300	13	,	,	PUNCT
inlawrev-18024	300	14	(	(	PUNCT
inlawrev-18024	300	15	f	f	X
inlawrev-18024	300	16	)	)	PUNCT
inlawrev-18024	300	17	.	.	PUNCT
inlawrev-18024	301	1	103	103	NUM
inlawrev-18024	301	2	.	.	X
inlawrev-18024	301	3	2011	2011	NUM
inlawrev-18024	301	4	ind	ind	NOUN
inlawrev-18024	301	5	.	.	PUNCT
inlawrev-18024	302	1	acts	act	VERB
inlawrev-18024	302	2	1969	1969	NUM
inlawrev-18024	302	3	,	,	PUNCT
inlawrev-18024	302	4	2092	2092	NUM
inlawrev-18024	302	5	-	-	SYM
inlawrev-18024	302	6	2096	2096	NUM
inlawrev-18024	302	7	.	.	PUNCT
inlawrev-18024	303	1	104	104	NUM
inlawrev-18024	303	2	.	.	PUNCT
inlawrev-18024	304	1	ind	ind	PROPN
inlawrev-18024	304	2	.	.	PUNCT
inlawrev-18024	305	1	code	code	PROPN
inlawrev-18024	305	2	§	§	PROPN
inlawrev-18024	305	3	6	6	NUM
inlawrev-18024	305	4	-	-	SYM
inlawrev-18024	305	5	3.5	3.5	NUM
inlawrev-18024	305	6	-	-	PUNCT
inlawrev-18024	305	7	6	6	NUM
inlawrev-18024	305	8	-	-	NUM
inlawrev-18024	305	9	9(a	9(a	NUM
inlawrev-18024	305	10	)	)	PUNCT
inlawrev-18024	305	11	(	(	PUNCT
inlawrev-18024	305	12	2011	2011	NUM
inlawrev-18024	305	13	)	)	PUNCT
inlawrev-18024	305	14	.	.	PUNCT
inlawrev-18024	306	1	105	105	NUM
inlawrev-18024	306	2	.	.	PUNCT
inlawrev-18024	307	1	i	i	PRON
inlawrev-18024	307	2	d.	d.	PROPN
inlawrev-18024	307	3	106	106	NUM
inlawrev-18024	307	4	.	.	PUNCT
inlawrev-18024	308	1	i	i	PRON
inlawrev-18024	308	2	d.	d.	PROPN
inlawrev-18024	308	3	§	§	PROPN
inlawrev-18024	308	4	6	6	NUM
inlawrev-18024	308	5	-	-	SYM
inlawrev-18024	308	6	3.5	3.5	NUM
inlawrev-18024	308	7	-	-	PUNCT
inlawrev-18024	308	8	6	6	NUM
inlawrev-18024	308	9	-	-	SYM
inlawrev-18024	308	10	10	10	NUM
inlawrev-18024	308	11	.	.	PUNCT
inlawrev-18024	309	1	107	107	NUM
inlawrev-18024	309	2	.	.	PUNCT
inlawrev-18024	310	1	i	i	PRON
inlawrev-18024	310	2	d.	d.	PROPN
inlawrev-18024	310	3	§	§	PROPN
inlawrev-18024	310	4	6	6	NUM
inlawrev-18024	310	5	-	-	SYM
inlawrev-18024	310	6	3.5	3.5	NUM
inlawrev-18024	310	7	-	-	PUNCT
inlawrev-18024	310	8	6	6	NUM
inlawrev-18024	310	9	-	-	PUNCT
inlawrev-18024	310	10	11(b	11(b	NUM
inlawrev-18024	310	11	)	)	PUNCT
inlawrev-18024	310	12	.	.	PUNCT
inlawrev-18024	311	1	108	108	NUM
inlawrev-18024	311	2	.	.	PUNCT
inlawrev-18024	312	1	i	i	PRON
inlawrev-18024	312	2	d.	d.	PROPN
inlawrev-18024	312	3	§	§	PROPN
inlawrev-18024	312	4	6	6	NUM
inlawrev-18024	312	5	-	-	SYM
inlawrev-18024	312	6	3.5	3.5	NUM
inlawrev-18024	312	7	-	-	PUNCT
inlawrev-18024	312	8	6	6	NUM
inlawrev-18024	312	9	-	-	PUNCT
inlawrev-18024	312	10	11(e	11(e	NUM
inlawrev-18024	312	11	)	)	PUNCT
inlawrev-18024	312	12	.	.	PUNCT
inlawrev-18024	313	1	109	109	NUM
inlawrev-18024	313	2	.	.	PUNCT
inlawrev-18024	314	1	i	i	PRON
inlawrev-18024	314	2	d.	d.	PROPN
inlawrev-18024	314	3	§	§	PROPN
inlawrev-18024	314	4	6	6	NUM
inlawrev-18024	314	5	-	-	SYM
inlawrev-18024	314	6	3.1	3.1	NUM
inlawrev-18024	314	7	-	-	PUNCT
inlawrev-18024	314	8	2	2	NUM
inlawrev-18024	314	9	-	-	SYM
inlawrev-18024	314	10	8	8	NUM
inlawrev-18024	314	11	.	.	PUNCT
inlawrev-18024	315	1	110	110	NUM
inlawrev-18024	315	2	.	.	PUNCT
inlawrev-18024	316	1	i	i	PRON
inlawrev-18024	316	2	d.	d.	PROPN
inlawrev-18024	316	3	§	§	PROPN
inlawrev-18024	316	4	§	§	PROPN
inlawrev-18024	316	5	6	6	NUM
inlawrev-18024	316	6	-	-	SYM
inlawrev-18024	316	7	3.1	3.1	NUM
inlawrev-18024	316	8	-	-	SYM
inlawrev-18024	316	9	14	14	NUM
inlawrev-18024	316	10	to	to	ADP
inlawrev-18024	316	11	-10	-10	NUM
inlawrev-18024	316	12	.	.	PUNCT
inlawrev-18024	316	13	111	111	NUM
inlawrev-18024	316	14	.	.	PUNCT
inlawrev-18024	317	1	i	i	PRON
inlawrev-18024	317	2	d.	d.	PROPN
inlawrev-18024	317	3	§	§	PROPN
inlawrev-18024	317	4	6	6	NUM
inlawrev-18024	317	5	-	-	SYM
inlawrev-18024	317	6	3.1	3.1	NUM
inlawrev-18024	317	7	-	-	SYM
inlawrev-18024	317	8	14	14	NUM
inlawrev-18024	317	9	-	-	SYM
inlawrev-18024	317	10	9	9	NUM
inlawrev-18024	317	11	.	.	NOUN
inlawrev-18024	317	12	2012	2012	NUM
inlawrev-18024	317	13	]	]	PUNCT
inlawrev-18024	317	14	taxation	taxation	NOUN
inlawrev-18024	317	15	1355	1355	NUM
inlawrev-18024	317	16	altered	alter	VERB
inlawrev-18024	317	17	the	the	DET
inlawrev-18024	317	18	eligibility	eligibility	NOUN
inlawrev-18024	317	19	for	for	ADP
inlawrev-18024	317	20	the	the	DET
inlawrev-18024	317	21	federal	federal	ADJ
inlawrev-18024	317	22	eitc.112	eitc.112	PROPN
inlawrev-18024	317	23	there	there	PRON
inlawrev-18024	317	24	have	have	AUX
inlawrev-18024	317	25	been	be	AUX
inlawrev-18024	317	26	several	several	ADJ
inlawrev-18024	317	27	other	other	ADJ
inlawrev-18024	317	28	important	important	ADJ
inlawrev-18024	317	29	changes	change	NOUN
inlawrev-18024	317	30	to	to	ADP
inlawrev-18024	317	31	the	the	DET
inlawrev-18024	317	32	law	law	NOUN
inlawrev-18024	317	33	surrounding	surround	VERB
inlawrev-18024	317	34	tax	tax	NOUN
inlawrev-18024	317	35	credits	credit	NOUN
inlawrev-18024	317	36	as	as	ADV
inlawrev-18024	317	37	well	well	ADV
inlawrev-18024	317	38	.	.	PUNCT
inlawrev-18024	318	1	the	the	DET
inlawrev-18024	318	2	cap	cap	NOUN
inlawrev-18024	318	3	on	on	ADP
inlawrev-18024	318	4	funds	fund	NOUN
inlawrev-18024	318	5	for	for	ADP
inlawrev-18024	318	6	the	the	DET
inlawrev-18024	318	7	venture	venture	NOUN
inlawrev-18024	318	8	capital	capital	NOUN
inlawrev-18024	318	9	investment	investment	NOUN
inlawrev-18024	318	10	tax	tax	NOUN
inlawrev-18024	318	11	credit	credit	NOUN
inlawrev-18024	318	12	has	have	AUX
inlawrev-18024	318	13	increased	increase	VERB
inlawrev-18024	318	14	from	from	ADP
inlawrev-18024	318	15	the	the	DET
inlawrev-18024	318	16	lesser	less	ADJ
inlawrev-18024	318	17	of	of	ADP
inlawrev-18024	318	18	20	20	NUM
inlawrev-18024	318	19	%	%	NOUN
inlawrev-18024	318	20	of	of	ADP
inlawrev-18024	318	21	all	all	DET
inlawrev-18024	318	22	qualifying	qualify	VERB
inlawrev-18024	318	23	venture	venture	NOUN
inlawrev-18024	318	24	capital	capital	NOUN
inlawrev-18024	318	25	or	or	CCONJ
inlawrev-18024	318	26	$	$	SYM
inlawrev-18024	318	27	500,000	500,000	NUM
inlawrev-18024	318	28	,	,	PUNCT
inlawrev-18024	318	29	to	to	ADP
inlawrev-18024	318	30	the	the	DET
inlawrev-18024	318	31	lesser	less	ADJ
inlawrev-18024	318	32	of	of	ADP
inlawrev-18024	318	33	20	20	NUM
inlawrev-18024	318	34	%	%	NOUN
inlawrev-18024	318	35	of	of	ADP
inlawrev-18024	318	36	all	all	DET
inlawrev-18024	318	37	qualifying	qualify	VERB
inlawrev-18024	318	38	venture	venture	NOUN
inlawrev-18024	318	39	capital	capital	NOUN
inlawrev-18024	318	40	or	or	CCONJ
inlawrev-18024	318	41	$	$	SYM
inlawrev-18024	318	42	1,000,000.113	1,000,000.113	NUM
inlawrev-18024	318	43	the	the	DET
inlawrev-18024	318	44	tax	tax	NOUN
inlawrev-18024	318	45	credits	credit	NOUN
inlawrev-18024	318	46	are	be	AUX
inlawrev-18024	318	47	also	also	ADV
inlawrev-18024	318	48	extended	extend	VERB
inlawrev-18024	318	49	for	for	ADP
inlawrev-18024	318	50	an	an	DET
inlawrev-18024	318	51	additional	additional	ADJ
inlawrev-18024	318	52	two	two	NUM
inlawrev-18024	318	53	years	year	NOUN
inlawrev-18024	318	54	,	,	PUNCT
inlawrev-18024	318	55	through	through	ADP
inlawrev-18024	318	56	the	the	DET
inlawrev-18024	318	57	end	end	NOUN
inlawrev-18024	318	58	of	of	ADP
inlawrev-18024	318	59	the	the	DET
inlawrev-18024	318	60	2014	2014	NUM
inlawrev-18024	318	61	taxable	taxable	ADJ
inlawrev-18024	318	62	year.114	year.114	NOUN
inlawrev-18024	318	63	funds	fund	NOUN
inlawrev-18024	318	64	for	for	ADP
inlawrev-18024	318	65	the	the	DET
inlawrev-18024	318	66	school	school	NOUN
inlawrev-18024	318	67	scholarship	scholarship	NOUN
inlawrev-18024	318	68	tax	tax	NOUN
inlawrev-18024	318	69	credit	credit	NOUN
inlawrev-18024	318	70	have	have	AUX
inlawrev-18024	318	71	similarly	similarly	ADV
inlawrev-18024	318	72	been	be	AUX
inlawrev-18024	318	73	doubled	double	VERB
inlawrev-18024	318	74	to	to	ADP
inlawrev-18024	318	75	$	$	SYM
inlawrev-18024	318	76	5,000,000.115	5,000,000.115	NOUN
inlawrev-18024	318	77	on	on	ADP
inlawrev-18024	318	78	the	the	DET
inlawrev-18024	318	79	other	other	ADJ
inlawrev-18024	318	80	hand	hand	NOUN
inlawrev-18024	318	81	,	,	PUNCT
inlawrev-18024	318	82	the	the	DET
inlawrev-18024	318	83	ga	ga	PROPN
inlawrev-18024	318	84	imposed	impose	VERB
inlawrev-18024	318	85	an	an	DET
inlawrev-18024	318	86	eight	eight	NUM
inlawrev-18024	318	87	-	-	PUNCT
inlawrev-18024	318	88	year	year	NOUN
inlawrev-18024	318	89	moratorium	moratorium	NOUN
inlawrev-18024	318	90	on	on	ADP
inlawrev-18024	318	91	employers	employer	NOUN
inlawrev-18024	318	92	receiving	receive	VERB
inlawrev-18024	318	93	new	new	ADJ
inlawrev-18024	318	94	tax	tax	NOUN
inlawrev-18024	318	95	credits	credit	NOUN
inlawrev-18024	318	96	for	for	ADP
inlawrev-18024	318	97	their	their	PRON
inlawrev-18024	318	98	employee	employee	NOUN
inlawrev-18024	318	99	health	health	NOUN
inlawrev-18024	318	100	benefit	benefit	NOUN
inlawrev-18024	318	101	plans.116	plans.116	ADV
inlawrev-18024	318	102	it	it	PRON
inlawrev-18024	318	103	also	also	ADV
inlawrev-18024	318	104	imposes	impose	VERB
inlawrev-18024	318	105	a	a	DET
inlawrev-18024	318	106	moratorium	moratorium	NOUN
inlawrev-18024	318	107	for	for	ADP
inlawrev-18024	318	108	2012	2012	NUM
inlawrev-18024	318	109	on	on	ADP
inlawrev-18024	318	110	awarded	award	VERB
inlawrev-18024	318	111	but	but	CCONJ
inlawrev-18024	318	112	unclaimed	unclaimed	ADJ
inlawrev-18024	318	113	credits	credit	NOUN
inlawrev-18024	318	114	;	;	PUNCT
inlawrev-18024	318	115	these	these	PRON
inlawrev-18024	318	116	must	must	AUX
inlawrev-18024	318	117	be	be	AUX
inlawrev-18024	318	118	carried	carry	VERB
inlawrev-18024	318	119	forward	forward	ADV
inlawrev-18024	318	120	to	to	ADP
inlawrev-18024	318	121	tax	tax	NOUN
inlawrev-18024	318	122	years	year	NOUN
inlawrev-18024	318	123	between	between	ADP
inlawrev-18024	318	124	2013	2013	NUM
inlawrev-18024	318	125	and	and	CCONJ
inlawrev-18024	318	126	2016.117	2016.117	NUM
inlawrev-18024	318	127	similarly	similarly	ADV
inlawrev-18024	318	128	,	,	PUNCT
inlawrev-18024	318	129	an	an	DET
inlawrev-18024	318	130	eight	eight	NUM
inlawrev-18024	318	131	-	-	PUNCT
inlawrev-18024	318	132	year	year	NOUN
inlawrev-18024	318	133	moratorium	moratorium	NOUN
inlawrev-18024	318	134	has	have	AUX
inlawrev-18024	318	135	been	be	AUX
inlawrev-18024	318	136	imposed	impose	VERB
inlawrev-18024	318	137	on	on	ADP
inlawrev-18024	318	138	the	the	DET
inlawrev-18024	318	139	small	small	ADJ
inlawrev-18024	318	140	employer	employer	NOUN
inlawrev-18024	318	141	qualified	qualified	PROPN
inlawrev-18024	318	142	wellness	wellness	NOUN
inlawrev-18024	318	143	program	program	NOUN
inlawrev-18024	318	144	tax	tax	NOUN
inlawrev-18024	318	145	credit.118	credit.118	NOUN
inlawrev-18024	318	146	the	the	DET
inlawrev-18024	318	147	ga	ga	PROPN
inlawrev-18024	318	148	added	add	VERB
inlawrev-18024	318	149	new	new	ADJ
inlawrev-18024	318	150	sections	section	NOUN
inlawrev-18024	318	151	to	to	PART
inlawrev-18024	318	152	code	code	VERB
inlawrev-18024	318	153	chapter	chapter	NOUN
inlawrev-18024	318	154	6	6	NUM
inlawrev-18024	318	155	-	-	SYM
inlawrev-18024	318	156	3.5	3.5	NUM
inlawrev-18024	318	157	-	-	PUNCT
inlawrev-18024	318	158	9	9	NUM
inlawrev-18024	318	159	.	.	PUNCT
inlawrev-18024	319	1	among	among	ADP
inlawrev-18024	319	2	them	they	PRON
inlawrev-18024	319	3	,	,	PUNCT
inlawrev-18024	319	4	it	it	PRON
inlawrev-18024	319	5	created	create	VERB
inlawrev-18024	319	6	a	a	DET
inlawrev-18024	319	7	new	new	ADJ
inlawrev-18024	319	8	hiring	hiring	NOUN
inlawrev-18024	319	9	incentive	incentive	NOUN
inlawrev-18024	319	10	,	,	PUNCT
inlawrev-18024	319	11	in	in	ADP
inlawrev-18024	319	12	which	which	PRON
inlawrev-18024	319	13	qualifying	qualify	VERB
inlawrev-18024	319	14	entities	entity	NOUN
inlawrev-18024	319	15	can	can	AUX
inlawrev-18024	319	16	receive	receive	VERB
inlawrev-18024	319	17	a	a	DET
inlawrev-18024	319	18	credit	credit	NOUN
inlawrev-18024	319	19	on	on	ADP
inlawrev-18024	319	20	their	their	PRON
inlawrev-18024	319	21	coit	coit	NOUN
inlawrev-18024	319	22	or	or	CCONJ
inlawrev-18024	319	23	loit.119	loit.119	PRON
inlawrev-18024	319	24	this	this	DET
inlawrev-18024	319	25	incentive	incentive	NOUN
inlawrev-18024	319	26	may	may	AUX
inlawrev-18024	319	27	last	last	VERB
inlawrev-18024	319	28	for	for	ADP
inlawrev-18024	319	29	up	up	ADP
inlawrev-18024	319	30	to	to	PART
inlawrev-18024	319	31	ten	ten	NUM
inlawrev-18024	319	32	years120	years120	PROPN
inlawrev-18024	319	33	and	and	CCONJ
inlawrev-18024	319	34	applies	apply	VERB
inlawrev-18024	319	35	only	only	ADV
inlawrev-18024	319	36	to	to	ADP
inlawrev-18024	319	37	jobs	job	NOUN
inlawrev-18024	319	38	either	either	CCONJ
inlawrev-18024	319	39	newly	newly	ADV
inlawrev-18024	319	40	created	create	VERB
inlawrev-18024	319	41	or	or	CCONJ
inlawrev-18024	319	42	relocated	relocate	VERB
inlawrev-18024	319	43	from	from	ADP
inlawrev-18024	319	44	outside	outside	NOUN
inlawrev-18024	319	45	indiana.121	indiana.121	CCONJ
inlawrev-18024	319	46	an	an	DET
inlawrev-18024	319	47	annual	annual	ADJ
inlawrev-18024	319	48	compliance	compliance	NOUN
inlawrev-18024	319	49	report	report	NOUN
inlawrev-18024	319	50	must	must	AUX
inlawrev-18024	319	51	be	be	AUX
inlawrev-18024	319	52	submitted	submit	VERB
inlawrev-18024	319	53	to	to	ADP
inlawrev-18024	319	54	the	the	DET
inlawrev-18024	319	55	iedc	iedc	PROPN
inlawrev-18024	319	56	for	for	SCONJ
inlawrev-18024	319	57	a	a	DET
inlawrev-18024	319	58	taxpayer	taxpayer	NOUN
inlawrev-18024	319	59	to	to	PART
inlawrev-18024	319	60	continue	continue	VERB
inlawrev-18024	319	61	receiving	receive	VERB
inlawrev-18024	319	62	the	the	DET
inlawrev-18024	319	63	tax	tax	NOUN
inlawrev-18024	319	64	incentive.122	incentive.122	NOUN
inlawrev-18024	319	65	the	the	DET
inlawrev-18024	319	66	amount	amount	NOUN
inlawrev-18024	319	67	allowed	allow	VERB
inlawrev-18024	319	68	to	to	PART
inlawrev-18024	319	69	be	be	AUX
inlawrev-18024	319	70	withheld	withhold	VERB
inlawrev-18024	319	71	may	may	AUX
inlawrev-18024	319	72	be	be	AUX
inlawrev-18024	319	73	stated	state	VERB
inlawrev-18024	319	74	as	as	ADP
inlawrev-18024	319	75	either	either	CCONJ
inlawrev-18024	319	76	a	a	DET
inlawrev-18024	319	77	percentage	percentage	NOUN
inlawrev-18024	319	78	of	of	ADP
inlawrev-18024	319	79	the	the	DET
inlawrev-18024	319	80	payroll	payroll	NOUN
inlawrev-18024	319	81	taxes	taxis	NOUN
inlawrev-18024	319	82	withheld	withhold	VERB
inlawrev-18024	319	83	or	or	CCONJ
inlawrev-18024	319	84	as	as	ADP
inlawrev-18024	319	85	a	a	DET
inlawrev-18024	319	86	fixed	fixed	ADJ
inlawrev-18024	319	87	dollar	dollar	NOUN
inlawrev-18024	319	88	amount	amount	NOUN
inlawrev-18024	319	89	,	,	PUNCT
inlawrev-18024	319	90	but	but	CCONJ
inlawrev-18024	319	91	it	it	PRON
inlawrev-18024	319	92	may	may	AUX
inlawrev-18024	319	93	not	not	PART
inlawrev-18024	319	94	exceed	exceed	VERB
inlawrev-18024	319	95	the	the	DET
inlawrev-18024	319	96	total	total	ADJ
inlawrev-18024	319	97	amount	amount	NOUN
inlawrev-18024	319	98	of	of	ADP
inlawrev-18024	319	99	payroll	payroll	NOUN
inlawrev-18024	319	100	taxes	taxis	NOUN
inlawrev-18024	319	101	withheld	withhold	VERB
inlawrev-18024	319	102	on	on	ADP
inlawrev-18024	319	103	behalf	behalf	NOUN
inlawrev-18024	319	104	of	of	ADP
inlawrev-18024	319	105	employees.123	employees.123	PROPN
inlawrev-18024	319	106	for	for	ADP
inlawrev-18024	319	107	the	the	DET
inlawrev-18024	319	108	edit	edit	NOUN
inlawrev-18024	319	109	,	,	PUNCT
inlawrev-18024	319	110	counties	county	NOUN
inlawrev-18024	319	111	now	now	ADV
inlawrev-18024	319	112	have	have	VERB
inlawrev-18024	319	113	additional	additional	ADJ
inlawrev-18024	319	114	flexibility	flexibility	NOUN
inlawrev-18024	319	115	in	in	ADP
inlawrev-18024	319	116	how	how	SCONJ
inlawrev-18024	319	117	they	they	PRON
inlawrev-18024	319	118	spend	spend	VERB
inlawrev-18024	319	119	revenue	revenue	NOUN
inlawrev-18024	319	120	generated	generate	VERB
inlawrev-18024	319	121	from	from	ADP
inlawrev-18024	319	122	the	the	DET
inlawrev-18024	319	123	tax	tax	NOUN
inlawrev-18024	319	124	as	as	ADP
inlawrev-18024	319	125	a	a	DET
inlawrev-18024	319	126	result	result	NOUN
inlawrev-18024	319	127	of	of	ADP
inlawrev-18024	319	128	modifications	modification	NOUN
inlawrev-18024	319	129	to	to	ADP
inlawrev-18024	319	130	indiana	indiana	PROPN
inlawrev-18024	319	131	code	code	PROPN
inlawrev-18024	319	132	chapter	chapter	NOUN
inlawrev-18024	319	133	6	6	NUM
inlawrev-18024	319	134	-	-	SYM
inlawrev-18024	319	135	3.5	3.5	NUM
inlawrev-18024	319	136	-	-	SYM
inlawrev-18024	319	137	7	7	NUM
inlawrev-18024	319	138	.	.	PUNCT
inlawrev-18024	320	1	at	at	ADP
inlawrev-18024	320	2	any	any	DET
inlawrev-18024	320	3	time	time	NOUN
inlawrev-18024	320	4	,	,	PUNCT
inlawrev-18024	320	5	the	the	DET
inlawrev-18024	320	6	counties	county	NOUN
inlawrev-18024	320	7	may	may	AUX
inlawrev-18024	320	8	transfer	transfer	VERB
inlawrev-18024	320	9	money	money	NOUN
inlawrev-18024	320	10	from	from	ADP
inlawrev-18024	320	11	the	the	DET
inlawrev-18024	320	12	economic	economic	PROPN
inlawrev-18024	320	13	development	development	NOUN
inlawrev-18024	320	14	fund	fund	NOUN
inlawrev-18024	320	15	to	to	ADP
inlawrev-18024	320	16	the	the	DET
inlawrev-18024	320	17	county	county	NOUN
inlawrev-18024	320	18	general	general	ADJ
inlawrev-18024	320	19	fund	fund	NOUN
inlawrev-18024	320	20	or	or	CCONJ
inlawrev-18024	320	21	the	the	DET
inlawrev-18024	320	22	fund	fund	NOUN
inlawrev-18024	320	23	of	of	ADP
inlawrev-18024	320	24	any	any	DET
inlawrev-18024	320	25	county	county	NOUN
inlawrev-18024	320	26	,	,	PUNCT
inlawrev-18024	320	27	township	township	NOUN
inlawrev-18024	320	28	,	,	PUNCT
inlawrev-18024	320	29	or	or	CCONJ
inlawrev-18024	320	30	municipality	municipality	NOUN
inlawrev-18024	320	31	in	in	ADP
inlawrev-18024	320	32	the	the	DET
inlawrev-18024	320	33	county.124	county.124	NOUN
inlawrev-18024	320	34	however	however	ADV
inlawrev-18024	320	35	,	,	PUNCT
inlawrev-18024	320	36	there	there	PRON
inlawrev-18024	320	37	is	be	VERB
inlawrev-18024	320	38	an	an	DET
inlawrev-18024	320	39	additional	additional	ADJ
inlawrev-18024	320	40	requirement	requirement	NOUN
inlawrev-18024	320	41	:	:	PUNCT
inlawrev-18024	320	42	if	if	SCONJ
inlawrev-18024	320	43	the	the	DET
inlawrev-18024	320	44	revenues	revenue	NOUN
inlawrev-18024	320	45	collected	collect	VERB
inlawrev-18024	320	46	exceed	exceed	VERB
inlawrev-18024	320	47	150	150	NUM
inlawrev-18024	320	48	%	%	NOUN
inlawrev-18024	320	49	of	of	ADP
inlawrev-18024	320	50	projected	project	VERB
inlawrev-18024	320	51	revenues	revenue	NOUN
inlawrev-18024	320	52	,	,	PUNCT
inlawrev-18024	320	53	and	and	CCONJ
inlawrev-18024	320	54	there	there	PRON
inlawrev-18024	320	55	are	be	VERB
inlawrev-18024	320	56	no	no	DET
inlawrev-18024	320	57	mandatory	mandatory	ADJ
inlawrev-18024	320	58	distributions	distribution	NOUN
inlawrev-18024	320	59	to	to	ADP
inlawrev-18024	320	60	a	a	DET
inlawrev-18024	320	61	rainy	rainy	ADJ
inlawrev-18024	320	62	day	day	NOUN
inlawrev-18024	320	63	fund	fund	NOUN
inlawrev-18024	320	64	,	,	PUNCT
inlawrev-18024	320	65	the	the	DET
inlawrev-18024	320	66	county	county	NOUN
inlawrev-18024	320	67	must	must	AUX
inlawrev-18024	320	68	distribute	distribute	VERB
inlawrev-18024	320	69	the	the	DET
inlawrev-18024	320	70	funds	fund	NOUN
inlawrev-18024	320	71	exceeding	exceed	VERB
inlawrev-18024	320	72	150%.125	150%.125	PRON
inlawrev-18024	320	73	all	all	DET
inlawrev-18024	320	74	counties	county	NOUN
inlawrev-18024	320	75	and	and	CCONJ
inlawrev-18024	320	76	municipalities	municipality	NOUN
inlawrev-18024	320	77	that	that	PRON
inlawrev-18024	320	78	have	have	AUX
inlawrev-18024	320	79	already	already	ADV
inlawrev-18024	320	80	imposed	impose	VERB
inlawrev-18024	320	81	an	an	DET
inlawrev-18024	320	82	economic	economic	ADJ
inlawrev-18024	320	83	development	development	NOUN
inlawrev-18024	320	84	income	income	NOUN
inlawrev-18024	320	85	tax	tax	NOUN
inlawrev-18024	320	86	may	may	AUX
inlawrev-18024	320	87	impose	impose	VERB
inlawrev-18024	320	88	an	an	DET
inlawrev-18024	320	89	additional	additional	ADJ
inlawrev-18024	320	90	112	112	NUM
inlawrev-18024	320	91	.	.	PUNCT
inlawrev-18024	321	1	i	i	PRON
inlawrev-18024	321	2	d.	d.	PROPN
inlawrev-18024	321	3	§	§	PROPN
inlawrev-18024	321	4	6	6	NUM
inlawrev-18024	321	5	-	-	SYM
inlawrev-18024	321	6	3.1	3.1	NUM
inlawrev-18024	321	7	-	-	PUNCT
inlawrev-18024	321	8	21	21	NUM
inlawrev-18024	321	9	-	-	PUNCT
inlawrev-18024	321	10	6(a	6(a	NUM
inlawrev-18024	321	11	)	)	PUNCT
inlawrev-18024	321	12	.	.	PUNCT
inlawrev-18024	322	1	113	113	NUM
inlawrev-18024	322	2	.	.	PUNCT
inlawrev-18024	323	1	i	i	PRON
inlawrev-18024	323	2	d.	d.	PROPN
inlawrev-18024	323	3	§	§	PROPN
inlawrev-18024	323	4	§	§	PROPN
inlawrev-18024	323	5	6	6	NUM
inlawrev-18024	323	6	-	-	SYM
inlawrev-18024	323	7	3.1	3.1	NUM
inlawrev-18024	323	8	-	-	PUNCT
inlawrev-18024	323	9	24	24	NUM
inlawrev-18024	323	10	-	-	PUNCT
inlawrev-18024	323	11	8(b)-(c	8(b)-(c	NUM
inlawrev-18024	323	12	)	)	PUNCT
inlawrev-18024	323	13	.	.	PUNCT
inlawrev-18024	324	1	114	114	NUM
inlawrev-18024	324	2	.	.	PUNCT
inlawrev-18024	325	1	i	i	PRON
inlawrev-18024	325	2	d.	d.	PROPN
inlawrev-18024	325	3	§	§	PROPN
inlawrev-18024	325	4	6	6	NUM
inlawrev-18024	325	5	-	-	SYM
inlawrev-18024	325	6	3.1	3.1	NUM
inlawrev-18024	325	7	-	-	PUNCT
inlawrev-18024	325	8	24	24	NUM
inlawrev-18024	325	9	-	-	PUNCT
inlawrev-18024	325	10	9(b	9(b	NUM
inlawrev-18024	325	11	)	)	PUNCT
inlawrev-18024	325	12	.	.	PUNCT
inlawrev-18024	326	1	115	115	NUM
inlawrev-18024	326	2	.	.	PUNCT
inlawrev-18024	327	1	i	i	PRON
inlawrev-18024	327	2	d.	d.	PROPN
inlawrev-18024	327	3	§	§	PROPN
inlawrev-18024	327	4	6	6	NUM
inlawrev-18024	327	5	-	-	SYM
inlawrev-18024	327	6	3.1	3.1	NUM
inlawrev-18024	327	7	-	-	PUNCT
inlawrev-18024	327	8	30.5	30.5	NUM
inlawrev-18024	327	9	-	-	SYM
inlawrev-18024	327	10	13	13	NUM
inlawrev-18024	327	11	.	.	PUNCT
inlawrev-18024	328	1	116	116	NUM
inlawrev-18024	328	2	.	.	PUNCT
inlawrev-18024	329	1	i	i	PRON
inlawrev-18024	329	2	d.	d.	PROPN
inlawrev-18024	329	3	§	§	PROPN
inlawrev-18024	329	4	§	§	PROPN
inlawrev-18024	329	5	6	6	NUM
inlawrev-18024	329	6	-	-	SYM
inlawrev-18024	329	7	3.1	3.1	NUM
inlawrev-18024	329	8	-	-	PUNCT
inlawrev-18024	329	9	31	31	NUM
inlawrev-18024	329	10	-	-	NUM
inlawrev-18024	329	11	14(a	14(a	NUM
inlawrev-18024	329	12	)	)	PUNCT
inlawrev-18024	329	13	to	to	ADP
inlawrev-18024	329	14	-15	-15	PUNCT
inlawrev-18024	329	15	.	.	PUNCT
inlawrev-18024	329	16	117	117	NUM
inlawrev-18024	329	17	.	.	PUNCT
inlawrev-18024	330	1	i	i	PRON
inlawrev-18024	330	2	d.	d.	PROPN
inlawrev-18024	330	3	118	118	NUM
inlawrev-18024	330	4	.	.	PUNCT
inlawrev-18024	331	1	i	i	PRON
inlawrev-18024	331	2	d.	d.	PROPN
inlawrev-18024	331	3	§	§	PROPN
inlawrev-18024	331	4	§	§	PROPN
inlawrev-18024	331	5	6	6	NUM
inlawrev-18024	331	6	-	-	SYM
inlawrev-18024	331	7	3.1	3.1	NUM
inlawrev-18024	331	8	-	-	PUNCT
inlawrev-18024	331	9	31.2	31.2	NUM
inlawrev-18024	331	10	-	-	PUNCT
inlawrev-18024	331	11	11	11	NUM
inlawrev-18024	331	12	to	to	ADP
inlawrev-18024	331	13	-12	-12	NOUN
inlawrev-18024	331	14	.	.	PUNCT
inlawrev-18024	332	1	119	119	NUM
inlawrev-18024	332	2	.	.	PUNCT
inlawrev-18024	333	1	i	i	PRON
inlawrev-18024	333	2	d.	d.	PROPN
inlawrev-18024	333	3	§	§	PROPN
inlawrev-18024	333	4	6	6	NUM
inlawrev-18024	333	5	-	-	SYM
inlawrev-18024	333	6	3.5	3.5	NUM
inlawrev-18024	333	7	-	-	PUNCT
inlawrev-18024	333	8	9	9	NUM
inlawrev-18024	333	9	-	-	SYM
inlawrev-18024	333	10	1	1	NUM
inlawrev-18024	333	11	.	.	NOUN
inlawrev-18024	333	12	120	120	NUM
inlawrev-18024	333	13	.	.	PUNCT
inlawrev-18024	334	1	i	i	PRON
inlawrev-18024	334	2	d.	d.	PROPN
inlawrev-18024	334	3	§	§	PROPN
inlawrev-18024	334	4	6	6	NUM
inlawrev-18024	334	5	-	-	SYM
inlawrev-18024	334	6	3.5	3.5	NUM
inlawrev-18024	334	7	-	-	PUNCT
inlawrev-18024	334	8	9	9	NUM
inlawrev-18024	334	9	-	-	PUNCT
inlawrev-18024	334	10	13(a	13(a	NUM
inlawrev-18024	334	11	)	)	PUNCT
inlawrev-18024	334	12	.	.	PUNCT
inlawrev-18024	335	1	121	121	NUM
inlawrev-18024	335	2	.	.	PUNCT
inlawrev-18024	336	1	i	i	PRON
inlawrev-18024	336	2	d.	d.	PROPN
inlawrev-18024	336	3	§	§	PROPN
inlawrev-18024	336	4	6	6	NUM
inlawrev-18024	336	5	-	-	SYM
inlawrev-18024	336	6	3.5	3.5	NUM
inlawrev-18024	336	7	-	-	PUNCT
inlawrev-18024	336	8	9	9	NUM
inlawrev-18024	336	9	-	-	SYM
inlawrev-18024	336	10	12	12	NUM
inlawrev-18024	336	11	.	.	PUNCT
inlawrev-18024	337	1	122	122	NUM
inlawrev-18024	337	2	.	.	PUNCT
inlawrev-18024	338	1	i	i	PRON
inlawrev-18024	338	2	d.	d.	PROPN
inlawrev-18024	338	3	§	§	PROPN
inlawrev-18024	338	4	6	6	NUM
inlawrev-18024	338	5	-	-	SYM
inlawrev-18024	338	6	3.5	3.5	NUM
inlawrev-18024	338	7	-	-	PUNCT
inlawrev-18024	338	8	9	9	NUM
inlawrev-18024	338	9	-	-	NUM
inlawrev-18024	338	10	17(a	17(a	NUM
inlawrev-18024	338	11	)	)	PUNCT
inlawrev-18024	338	12	.	.	PUNCT
inlawrev-18024	339	1	123	123	NUM
inlawrev-18024	339	2	.	.	PUNCT
inlawrev-18024	340	1	i	i	PRON
inlawrev-18024	340	2	d.	d.	PROPN
inlawrev-18024	340	3	§	§	PROPN
inlawrev-18024	340	4	§	§	PROPN
inlawrev-18024	340	5	6	6	NUM
inlawrev-18024	340	6	-	-	SYM
inlawrev-18024	340	7	3.5	3.5	NUM
inlawrev-18024	340	8	-	-	PUNCT
inlawrev-18024	340	9	9	9	NUM
inlawrev-18024	340	10	-	-	PUNCT
inlawrev-18024	340	11	13(b)-(c	13(b)-(c	NUM
inlawrev-18024	340	12	)	)	PUNCT
inlawrev-18024	340	13	.	.	PUNCT
inlawrev-18024	341	1	124	124	NUM
inlawrev-18024	341	2	.	.	PUNCT
inlawrev-18024	342	1	i	i	PRON
inlawrev-18024	342	2	d.	d.	PROPN
inlawrev-18024	342	3	§	§	PROPN
inlawrev-18024	342	4	6	6	NUM
inlawrev-18024	342	5	-	-	SYM
inlawrev-18024	342	6	3.5	3.5	NUM
inlawrev-18024	342	7	-	-	PUNCT
inlawrev-18024	342	8	7	7	NUM
inlawrev-18024	342	9	-	-	NUM
inlawrev-18024	342	10	12.7	12.7	NUM
inlawrev-18024	342	11	.	.	PUNCT
inlawrev-18024	343	1	125	125	NUM
inlawrev-18024	343	2	.	.	PUNCT
inlawrev-18024	344	1	i	i	PRON
inlawrev-18024	344	2	d.	d.	PROPN
inlawrev-18024	344	3	§	§	PROPN
inlawrev-18024	344	4	6	6	NUM
inlawrev-18024	344	5	-	-	SYM
inlawrev-18024	344	6	3.5	3.5	NUM
inlawrev-18024	344	7	-	-	PUNCT
inlawrev-18024	344	8	7	7	NUM
inlawrev-18024	344	9	-	-	PUNCT
inlawrev-18024	344	10	17.3(a	17.3(a	NUM
inlawrev-18024	344	11	)	)	PUNCT
inlawrev-18024	344	12	.	.	PUNCT
inlawrev-18024	345	1	1356	1356	NUM
inlawrev-18024	345	2	indiana	indiana	PROPN
inlawrev-18024	345	3	law	law	PROPN
inlawrev-18024	345	4	review	review	NOUN
inlawrev-18024	346	1	[	[	X
inlawrev-18024	346	2	vol	vol	NOUN
inlawrev-18024	346	3	.	.	PUNCT
inlawrev-18024	347	1	45:1341	45:1341	ADJ
inlawrev-18024	347	2	tax	tax	NOUN
inlawrev-18024	347	3	of	of	ADP
inlawrev-18024	347	4	0.05%.126	0.05%.126	NOUN
inlawrev-18024	347	5	however	however	ADV
inlawrev-18024	347	6	,	,	PUNCT
inlawrev-18024	347	7	if	if	SCONJ
inlawrev-18024	347	8	“	"	PUNCT
inlawrev-18024	347	9	a	a	DET
inlawrev-18024	347	10	county	county	NOUN
inlawrev-18024	347	11	or	or	CCONJ
inlawrev-18024	347	12	municipality	municipality	NOUN
inlawrev-18024	347	13	that	that	PRON
inlawrev-18024	347	14	becomes	become	VERB
inlawrev-18024	347	15	a	a	DET
inlawrev-18024	347	16	member	member	NOUN
inlawrev-18024	347	17	of	of	ADP
inlawrev-18024	347	18	a	a	DET
inlawrev-18024	347	19	development	development	NOUN
inlawrev-18024	347	20	authority	authority	NOUN
inlawrev-18024	347	21	after	after	ADP
inlawrev-18024	347	22	june	june	PROPN
inlawrev-18024	347	23	30	30	NUM
inlawrev-18024	347	24	,	,	PUNCT
inlawrev-18024	347	25	2011	2011	NUM
inlawrev-18024	347	26	,	,	PUNCT
inlawrev-18024	347	27	and	and	CCONJ
inlawrev-18024	347	28	before	before	ADP
inlawrev-18024	347	29	july	july	PROPN
inlawrev-18024	347	30	1	1	NUM
inlawrev-18024	347	31	,	,	PUNCT
inlawrev-18024	347	32	2013,”127	2013,”127	NOUN
inlawrev-18024	347	33	it	it	PRON
inlawrev-18024	347	34	may	may	AUX
inlawrev-18024	347	35	only	only	ADV
inlawrev-18024	347	36	impose	impose	VERB
inlawrev-18024	347	37	a	a	DET
inlawrev-18024	347	38	tax	tax	NOUN
inlawrev-18024	347	39	of	of	ADP
inlawrev-18024	347	40	0.025%.128	0.025%.128	NOUN
inlawrev-18024	347	41	the	the	DET
inlawrev-18024	347	42	legislature	legislature	NOUN
inlawrev-18024	347	43	expanded	expand	VERB
inlawrev-18024	347	44	the	the	DET
inlawrev-18024	347	45	scope	scope	NOUN
inlawrev-18024	347	46	of	of	ADP
inlawrev-18024	347	47	its	its	PRON
inlawrev-18024	347	48	cigarette	cigarette	NOUN
inlawrev-18024	347	49	and	and	CCONJ
inlawrev-18024	347	50	tobacco	tobacco	NOUN
inlawrev-18024	347	51	taxes	taxis	NOUN
inlawrev-18024	347	52	through	through	ADP
inlawrev-18024	347	53	amendments	amendment	NOUN
inlawrev-18024	347	54	to	to	PART
inlawrev-18024	347	55	code	code	VERB
inlawrev-18024	347	56	chapter	chapter	NOUN
inlawrev-18024	347	57	6	6	NUM
inlawrev-18024	347	58	-	-	SYM
inlawrev-18024	347	59	7	7	NUM
inlawrev-18024	347	60	-	-	SYM
inlawrev-18024	347	61	2	2	NUM
inlawrev-18024	347	62	.	.	PUNCT
inlawrev-18024	347	63	moist	moist	ADJ
inlawrev-18024	347	64	snuff	snuff	NOUN
inlawrev-18024	347	65	is	be	AUX
inlawrev-18024	347	66	now	now	ADV
inlawrev-18024	347	67	included	include	VERB
inlawrev-18024	347	68	under	under	ADP
inlawrev-18024	347	69	the	the	DET
inlawrev-18024	347	70	scope	scope	NOUN
inlawrev-18024	347	71	of	of	ADP
inlawrev-18024	347	72	cigarette	cigarette	NOUN
inlawrev-18024	347	73	and	and	CCONJ
inlawrev-18024	347	74	tobacco	tobacco	NOUN
inlawrev-18024	347	75	taxes,129	taxes,129	PROPN
inlawrev-18024	348	1	but	but	CCONJ
inlawrev-18024	348	2	it	it	PRON
inlawrev-18024	348	3	will	will	AUX
inlawrev-18024	348	4	be	be	AUX
inlawrev-18024	348	5	taxed	tax	VERB
inlawrev-18024	348	6	by	by	ADP
inlawrev-18024	348	7	weight	weight	NOUN
inlawrev-18024	348	8	,	,	PUNCT
inlawrev-18024	348	9	rather	rather	ADV
inlawrev-18024	348	10	than	than	ADP
inlawrev-18024	348	11	by	by	ADP
inlawrev-18024	348	12	a	a	DET
inlawrev-18024	348	13	percentage	percentage	NOUN
inlawrev-18024	348	14	of	of	ADP
inlawrev-18024	348	15	the	the	DET
inlawrev-18024	348	16	sale	sale	NOUN
inlawrev-18024	348	17	price.130	price.130	NOUN
inlawrev-18024	348	18	for	for	ADP
inlawrev-18024	348	19	cigarette	cigarette	NOUN
inlawrev-18024	348	20	taxes	taxis	NOUN
inlawrev-18024	348	21	in	in	ADP
inlawrev-18024	348	22	general	general	ADJ
inlawrev-18024	348	23	,	,	PUNCT
inlawrev-18024	348	24	there	there	PRON
inlawrev-18024	348	25	is	be	VERB
inlawrev-18024	348	26	a	a	DET
inlawrev-18024	348	27	two	two	NUM
inlawrev-18024	348	28	-	-	PUNCT
inlawrev-18024	348	29	year	year	NOUN
inlawrev-18024	348	30	moratorium	moratorium	NOUN
inlawrev-18024	348	31	on	on	ADP
inlawrev-18024	348	32	distributions	distribution	NOUN
inlawrev-18024	348	33	to	to	ADP
inlawrev-18024	348	34	the	the	DET
inlawrev-18024	348	35	state	state	NOUN
inlawrev-18024	348	36	retiree	retiree	PROPN
inlawrev-18024	348	37	health	health	PROPN
inlawrev-18024	348	38	benefit	benefit	NOUN
inlawrev-18024	348	39	fund	fund	NOUN
inlawrev-18024	348	40	due	due	ADP
inlawrev-18024	348	41	to	to	ADP
inlawrev-18024	348	42	changes	change	NOUN
inlawrev-18024	348	43	to	to	ADP
inlawrev-18024	348	44	indiana	indiana	PROPN
inlawrev-18024	348	45	code	code	PROPN
inlawrev-18024	348	46	subsection	subsection	NOUN
inlawrev-18024	348	47	6	6	NUM
inlawrev-18024	348	48	-	-	SYM
inlawrev-18024	348	49	7	7	NUM
inlawrev-18024	348	50	-	-	PUNCT
inlawrev-18024	348	51	1	1	NUM
inlawrev-18024	348	52	-	-	PUNCT
inlawrev-18024	348	53	28.1.131	28.1.131	NUM
inlawrev-18024	348	54	instead	instead	ADV
inlawrev-18024	349	1	,	,	PUNCT
inlawrev-18024	349	2	that	that	DET
inlawrev-18024	349	3	revenue	revenue	NOUN
inlawrev-18024	349	4	will	will	AUX
inlawrev-18024	349	5	go	go	VERB
inlawrev-18024	349	6	into	into	ADP
inlawrev-18024	349	7	the	the	DET
inlawrev-18024	349	8	state	state	NOUN
inlawrev-18024	349	9	’s	’s	PART
inlawrev-18024	349	10	general	general	PROPN
inlawrev-18024	349	11	fund	fund	PROPN
inlawrev-18024	349	12	.	.	PUNCT
inlawrev-18024	350	1	f.	f.	PROPN
inlawrev-18024	350	2	inheritance	inheritance	NOUN
inlawrev-18024	350	3	taxes	tax	VERB
inlawrev-18024	350	4	the	the	DET
inlawrev-18024	350	5	most	most	ADV
inlawrev-18024	350	6	significant	significant	ADJ
inlawrev-18024	350	7	change	change	NOUN
inlawrev-18024	350	8	in	in	ADP
inlawrev-18024	350	9	indiana	indiana	PROPN
inlawrev-18024	350	10	inheritance	inheritance	NOUN
inlawrev-18024	350	11	tax	tax	NOUN
inlawrev-18024	350	12	law	law	NOUN
inlawrev-18024	350	13	is	be	AUX
inlawrev-18024	350	14	a	a	DET
inlawrev-18024	350	15	modification	modification	NOUN
inlawrev-18024	350	16	to	to	ADP
inlawrev-18024	350	17	indiana	indiana	PROPN
inlawrev-18024	350	18	code	code	PROPN
inlawrev-18024	350	19	section	section	NOUN
inlawrev-18024	350	20	6	6	NUM
inlawrev-18024	350	21	-	-	SYM
inlawrev-18024	350	22	4	4	NUM
inlawrev-18024	350	23	-	-	PUNCT
inlawrev-18024	350	24	1	1	NUM
inlawrev-18024	350	25	-	-	SYM
inlawrev-18024	350	26	3	3	NUM
inlawrev-18024	350	27	.	.	PUNCT
inlawrev-18024	351	1	this	this	DET
inlawrev-18024	351	2	provision	provision	NOUN
inlawrev-18024	351	3	relating	relate	VERB
inlawrev-18024	351	4	to	to	ADP
inlawrev-18024	351	5	stepchildren	stepchildren	NOUN
inlawrev-18024	351	6	is	be	AUX
inlawrev-18024	351	7	now	now	ADV
inlawrev-18024	351	8	made	make	VERB
inlawrev-18024	351	9	retroactively	retroactively	ADV
inlawrev-18024	351	10	valid	valid	ADJ
inlawrev-18024	351	11	for	for	ADP
inlawrev-18024	351	12	the	the	DET
inlawrev-18024	351	13	estate	estate	NOUN
inlawrev-18024	351	14	of	of	ADP
inlawrev-18024	351	15	any	any	DET
inlawrev-18024	351	16	decedent	decedent	NOUN
inlawrev-18024	351	17	who	who	PRON
inlawrev-18024	351	18	died	die	VERB
inlawrev-18024	351	19	after	after	ADP
inlawrev-18024	351	20	june	june	PROPN
inlawrev-18024	351	21	30	30	NUM
inlawrev-18024	351	22	,	,	PUNCT
inlawrev-18024	351	23	2004.132	2004.132	PROPN
inlawrev-18024	351	24	a	a	DET
inlawrev-18024	351	25	stepchild	stepchild	NOUN
inlawrev-18024	351	26	of	of	ADP
inlawrev-18024	351	27	a	a	DET
inlawrev-18024	351	28	decedent	decedent	NOUN
inlawrev-18024	351	29	is	be	AUX
inlawrev-18024	351	30	now	now	ADV
inlawrev-18024	351	31	classified	classify	VERB
inlawrev-18024	351	32	as	as	ADP
inlawrev-18024	351	33	a	a	DET
inlawrev-18024	351	34	class	class	NOUN
inlawrev-18024	351	35	a	a	DET
inlawrev-18024	351	36	beneficiary	beneficiary	NOUN
inlawrev-18024	351	37	,	,	PUNCT
inlawrev-18024	351	38	regardless	regardless	ADV
inlawrev-18024	351	39	of	of	ADP
inlawrev-18024	351	40	whether	whether	SCONJ
inlawrev-18024	351	41	the	the	DET
inlawrev-18024	351	42	decedent	decedent	NOUN
inlawrev-18024	351	43	legally	legally	ADV
inlawrev-18024	351	44	adopted	adopt	VERB
inlawrev-18024	351	45	the	the	DET
inlawrev-18024	351	46	stepchild	stepchild	NOUN
inlawrev-18024	351	47	before	before	ADP
inlawrev-18024	351	48	his	his	PRON
inlawrev-18024	351	49	or	or	CCONJ
inlawrev-18024	351	50	her	her	PRON
inlawrev-18024	351	51	death.133	death.133	NOUN
inlawrev-18024	351	52	there	there	PRON
inlawrev-18024	351	53	are	be	VERB
inlawrev-18024	351	54	also	also	ADV
inlawrev-18024	351	55	additional	additional	ADJ
inlawrev-18024	351	56	clarifications	clarification	NOUN
inlawrev-18024	351	57	on	on	ADP
inlawrev-18024	351	58	the	the	DET
inlawrev-18024	351	59	effective	effective	ADJ
inlawrev-18024	351	60	dates	date	NOUN
inlawrev-18024	351	61	of	of	ADP
inlawrev-18024	351	62	previous	previous	ADJ
inlawrev-18024	351	63	statutory	statutory	PROPN
inlawrev-18024	351	64	modifications.134	modifications.134	PROPN
inlawrev-18024	351	65	ii	ii	PROPN
inlawrev-18024	351	66	.	.	PUNCT
inlawrev-18024	352	1	indiana	indiana	PROPN
inlawrev-18024	352	2	tax	tax	PROPN
inlawrev-18024	352	3	court	court	NOUN
inlawrev-18024	352	4	decisions	decision	VERB
inlawrev-18024	352	5	the	the	DET
inlawrev-18024	352	6	tax	tax	NOUN
inlawrev-18024	352	7	court	court	NOUN
inlawrev-18024	352	8	rendered	render	VERB
inlawrev-18024	352	9	a	a	DET
inlawrev-18024	352	10	variety	variety	NOUN
inlawrev-18024	352	11	of	of	ADP
inlawrev-18024	352	12	opinions	opinion	NOUN
inlawrev-18024	352	13	from	from	ADP
inlawrev-18024	352	14	january	january	PROPN
inlawrev-18024	352	15	1	1	NUM
inlawrev-18024	352	16	,	,	PUNCT
inlawrev-18024	352	17	2011	2011	NUM
inlawrev-18024	352	18	to	to	ADP
inlawrev-18024	352	19	december	december	PROPN
inlawrev-18024	352	20	31	31	NUM
inlawrev-18024	352	21	,	,	PUNCT
inlawrev-18024	352	22	2011	2011	NUM
inlawrev-18024	352	23	.	.	PUNCT
inlawrev-18024	353	1	specifically	specifically	ADV
inlawrev-18024	353	2	,	,	PUNCT
inlawrev-18024	353	3	the	the	DET
inlawrev-18024	353	4	tax	tax	NOUN
inlawrev-18024	353	5	court	court	NOUN
inlawrev-18024	353	6	issued	issue	VERB
inlawrev-18024	353	7	sixteen	sixteen	NUM
inlawrev-18024	353	8	published	publish	VERB
inlawrev-18024	353	9	opinions	opinion	NOUN
inlawrev-18024	353	10	and	and	CCONJ
inlawrev-18024	353	11	decisions	decision	NOUN
inlawrev-18024	353	12	:	:	PUNCT
inlawrev-18024	353	13	five	five	NUM
inlawrev-18024	353	14	concerned	concern	VERB
inlawrev-18024	353	15	the	the	DET
inlawrev-18024	353	16	indiana	indiana	PROPN
inlawrev-18024	353	17	real	real	ADJ
inlawrev-18024	353	18	property	property	NOUN
inlawrev-18024	353	19	tax	tax	NOUN
inlawrev-18024	353	20	,	,	PUNCT
inlawrev-18024	353	21	two	two	NUM
inlawrev-18024	353	22	concerned	concern	VERB
inlawrev-18024	353	23	the	the	DET
inlawrev-18024	353	24	indiana	indiana	PROPN
inlawrev-18024	353	25	inheritance	inheritance	NOUN
inlawrev-18024	353	26	tax	tax	NOUN
inlawrev-18024	353	27	,	,	PUNCT
inlawrev-18024	353	28	two	two	NUM
inlawrev-18024	353	29	concerned	concern	VERB
inlawrev-18024	353	30	the	the	DET
inlawrev-18024	353	31	indiana	indiana	PROPN
inlawrev-18024	353	32	sales	sale	NOUN
inlawrev-18024	353	33	and	and	CCONJ
inlawrev-18024	353	34	use	use	VERB
inlawrev-18024	353	35	tax	tax	NOUN
inlawrev-18024	353	36	,	,	PUNCT
inlawrev-18024	353	37	one	one	NUM
inlawrev-18024	353	38	concerned	concern	VERB
inlawrev-18024	353	39	the	the	DET
inlawrev-18024	353	40	indiana	indiana	PROPN
inlawrev-18024	353	41	personal	personal	PROPN
inlawrev-18024	353	42	property	property	NOUN
inlawrev-18024	353	43	tax	tax	NOUN
inlawrev-18024	353	44	,	,	PUNCT
inlawrev-18024	353	45	three	three	NUM
inlawrev-18024	353	46	concerned	concern	VERB
inlawrev-18024	353	47	the	the	DET
inlawrev-18024	353	48	indiana	indiana	PROPN
inlawrev-18024	353	49	personal	personal	PROPN
inlawrev-18024	353	50	income	income	NOUN
inlawrev-18024	353	51	tax	tax	NOUN
inlawrev-18024	353	52	,	,	PUNCT
inlawrev-18024	353	53	and	and	CCONJ
inlawrev-18024	353	54	three	three	NUM
inlawrev-18024	353	55	concerned	concern	VERB
inlawrev-18024	353	56	the	the	DET
inlawrev-18024	353	57	indiana	indiana	PROPN
inlawrev-18024	353	58	corporate	corporate	ADJ
inlawrev-18024	353	59	income	income	NOUN
inlawrev-18024	353	60	tax	tax	NOUN
inlawrev-18024	353	61	.	.	PUNCT
inlawrev-18024	354	1	a	a	DET
inlawrev-18024	354	2	summary	summary	NOUN
inlawrev-18024	354	3	of	of	ADP
inlawrev-18024	354	4	each	each	DET
inlawrev-18024	354	5	opinion	opinion	NOUN
inlawrev-18024	354	6	and	and	CCONJ
inlawrev-18024	354	7	decision	decision	NOUN
inlawrev-18024	354	8	appears	appear	VERB
inlawrev-18024	354	9	below	below	ADV
inlawrev-18024	354	10	.	.	PUNCT
inlawrev-18024	355	1	a.	a.	NOUN
inlawrev-18024	355	2	real	real	ADJ
inlawrev-18024	355	3	property	property	NOUN
inlawrev-18024	355	4	tax	tax	NOUN
inlawrev-18024	355	5	1	1	NUM
inlawrev-18024	355	6	.	.	PUNCT
inlawrev-18024	356	1	truedell	truedell	NOUN
inlawrev-18024	356	2	-	-	PUNCT
inlawrev-18024	356	3	bell	bell	NOUN
inlawrev-18024	356	4	v.	v.	ADP
inlawrev-18024	356	5	marion	marion	PROPN
inlawrev-18024	356	6	county	county	PROPN
inlawrev-18024	356	7	treasurer.135	treasurer.135	PROPN
inlawrev-18024	356	8	—	—	PUNCT
inlawrev-18024	356	9	brenda	brenda	PROPN
inlawrev-18024	356	10	truedell	truedell	NOUN
inlawrev-18024	356	11	-	-	PUNCT
inlawrev-18024	356	12	bell	bell	NOUN
inlawrev-18024	356	13	owned	own	VERB
inlawrev-18024	356	14	real	real	ADJ
inlawrev-18024	356	15	property	property	NOUN
inlawrev-18024	356	16	in	in	ADP
inlawrev-18024	356	17	marion	marion	PROPN
inlawrev-18024	356	18	county.136	county.136	PROPN
inlawrev-18024	356	19	truedell	truedell	NOUN
inlawrev-18024	356	20	-	-	PUNCT
inlawrev-18024	356	21	bell	bell	NOUN
inlawrev-18024	356	22	filed	file	VERB
inlawrev-18024	356	23	four	four	NUM
inlawrev-18024	356	24	petitions	petition	NOUN
inlawrev-18024	356	25	with	with	ADP
inlawrev-18024	356	26	126	126	NUM
inlawrev-18024	356	27	.	.	PUNCT
inlawrev-18024	357	1	i	i	PRON
inlawrev-18024	357	2	d.	d.	PROPN
inlawrev-18024	357	3	§	§	PROPN
inlawrev-18024	357	4	6	6	NUM
inlawrev-18024	357	5	-	-	SYM
inlawrev-18024	357	6	3.5	3.5	NUM
inlawrev-18024	357	7	-	-	PUNCT
inlawrev-18024	357	8	7	7	NUM
inlawrev-18024	357	9	-	-	PUNCT
inlawrev-18024	357	10	28(b)(2	28(b)(2	NUM
inlawrev-18024	357	11	)	)	PUNCT
inlawrev-18024	357	12	(	(	PUNCT
inlawrev-18024	357	13	version	version	NOUN
inlawrev-18024	357	14	b	b	NOUN
inlawrev-18024	357	15	)	)	PUNCT
inlawrev-18024	357	16	.	.	PUNCT
inlawrev-18024	358	1	127	127	NUM
inlawrev-18024	358	2	.	.	PUNCT
inlawrev-18024	359	1	i	i	PRON
inlawrev-18024	359	2	d.	d.	PROPN
inlawrev-18024	359	3	§	§	PROPN
inlawrev-18024	359	4	36	36	NUM
inlawrev-18024	359	5	-	-	SYM
inlawrev-18024	359	6	7.6	7.6	NUM
inlawrev-18024	359	7	-	-	PUNCT
inlawrev-18024	359	8	4	4	NUM
inlawrev-18024	359	9	-	-	PUNCT
inlawrev-18024	359	10	2(b)(2	2(b)(2	NUM
inlawrev-18024	359	11	)	)	PUNCT
inlawrev-18024	359	12	.	.	PUNCT
inlawrev-18024	360	1	128	128	NUM
inlawrev-18024	360	2	.	.	PUNCT
inlawrev-18024	361	1	i	i	PRON
inlawrev-18024	361	2	d.	d.	PROPN
inlawrev-18024	361	3	§	§	PROPN
inlawrev-18024	361	4	6	6	NUM
inlawrev-18024	361	5	-	-	SYM
inlawrev-18024	361	6	3.5	3.5	NUM
inlawrev-18024	361	7	-	-	PUNCT
inlawrev-18024	361	8	7	7	NUM
inlawrev-18024	361	9	-	-	NUM
inlawrev-18024	361	10	28(b)(1	28(b)(1	NUM
inlawrev-18024	361	11	)	)	PUNCT
inlawrev-18024	361	12	(	(	PUNCT
inlawrev-18024	361	13	version	version	NOUN
inlawrev-18024	361	14	b	b	NOUN
inlawrev-18024	361	15	)	)	PUNCT
inlawrev-18024	361	16	.	.	PUNCT
inlawrev-18024	362	1	129	129	NUM
inlawrev-18024	362	2	.	.	PUNCT
inlawrev-18024	363	1	i	i	PRON
inlawrev-18024	363	2	d.	d.	PROPN
inlawrev-18024	363	3	§	§	PROPN
inlawrev-18024	363	4	6	6	NUM
inlawrev-18024	363	5	-	-	SYM
inlawrev-18024	363	6	7	7	NUM
inlawrev-18024	363	7	-	-	PUNCT
inlawrev-18024	363	8	2	2	NUM
inlawrev-18024	363	9	-	-	PUNCT
inlawrev-18024	363	10	5(a)(2	5(a)(2	NUM
inlawrev-18024	363	11	)	)	PUNCT
inlawrev-18024	363	12	(	(	PUNCT
inlawrev-18024	363	13	version	version	NOUN
inlawrev-18024	363	14	b	b	NOUN
inlawrev-18024	363	15	)	)	PUNCT
inlawrev-18024	363	16	.	.	PUNCT
inlawrev-18024	364	1	130	130	NUM
inlawrev-18024	364	2	.	.	PUNCT
inlawrev-18024	365	1	i	i	PRON
inlawrev-18024	365	2	d.	d.	PROPN
inlawrev-18024	365	3	§	§	PROPN
inlawrev-18024	365	4	6	6	NUM
inlawrev-18024	365	5	-	-	SYM
inlawrev-18024	365	6	7	7	NUM
inlawrev-18024	365	7	-	-	PUNCT
inlawrev-18024	365	8	2	2	NUM
inlawrev-18024	365	9	-	-	PUNCT
inlawrev-18024	365	10	7(a)(2	7(a)(2	NUM
inlawrev-18024	365	11	)	)	PUNCT
inlawrev-18024	365	12	(	(	PUNCT
inlawrev-18024	365	13	version	version	NOUN
inlawrev-18024	365	14	b	b	NOUN
inlawrev-18024	365	15	)	)	PUNCT
inlawrev-18024	365	16	.	.	PUNCT
inlawrev-18024	366	1	131	131	X
inlawrev-18024	366	2	.	.	PUNCT
inlawrev-18024	367	1	i	i	PRON
inlawrev-18024	367	2	d.	d.	PROPN
inlawrev-18024	367	3	§	§	PROPN
inlawrev-18024	367	4	§	§	PROPN
inlawrev-18024	367	5	6	6	NUM
inlawrev-18024	367	6	-	-	SYM
inlawrev-18024	367	7	7	7	NUM
inlawrev-18024	367	8	-	-	PUNCT
inlawrev-18024	367	9	1	1	NUM
inlawrev-18024	367	10	-	-	PUNCT
inlawrev-18024	367	11	28.1(3	28.1(3	NUM
inlawrev-18024	367	12	)	)	PUNCT
inlawrev-18024	367	13	,	,	PUNCT
inlawrev-18024	367	14	(	(	PUNCT
inlawrev-18024	367	15	7	7	NUM
inlawrev-18024	367	16	)	)	PUNCT
inlawrev-18024	367	17	.	.	PUNCT
inlawrev-18024	368	1	132	132	NUM
inlawrev-18024	368	2	.	.	PUNCT
inlawrev-18024	369	1	i	i	PRON
inlawrev-18024	369	2	d.	d.	PROPN
inlawrev-18024	369	3	§	§	PROPN
inlawrev-18024	369	4	6	6	NUM
inlawrev-18024	369	5	-	-	SYM
inlawrev-18024	369	6	4.1	4.1	NUM
inlawrev-18024	369	7	-	-	PUNCT
inlawrev-18024	369	8	1	1	NUM
inlawrev-18024	369	9	-	-	PUNCT
inlawrev-18024	369	10	3(a)(3	3(a)(3	NUM
inlawrev-18024	369	11	)	)	PUNCT
inlawrev-18024	369	12	.	.	PUNCT
inlawrev-18024	370	1	133	133	NUM
inlawrev-18024	370	2	.	.	PUNCT
inlawrev-18024	371	1	i	i	PRON
inlawrev-18024	371	2	d.	d.	PROPN
inlawrev-18024	371	3	134	134	NUM
inlawrev-18024	371	4	.	.	PUNCT
inlawrev-18024	371	5	2011	2011	NUM
inlawrev-18024	371	6	ind	ind	NOUN
inlawrev-18024	371	7	.	.	PUNCT
inlawrev-18024	372	1	acts	act	VERB
inlawrev-18024	372	2	3316	3316	NUM
inlawrev-18024	372	3	,	,	PUNCT
inlawrev-18024	372	4	3735	3735	NUM
inlawrev-18024	372	5	-	-	SYM
inlawrev-18024	372	6	53	53	NUM
inlawrev-18024	372	7	.	.	NOUN
inlawrev-18024	372	8	135	135	NUM
inlawrev-18024	372	9	.	.	X
inlawrev-18024	372	10	955	955	NUM
inlawrev-18024	372	11	n.e.2d	n.e.2d	NOUN
inlawrev-18024	372	12	872	872	NUM
inlawrev-18024	372	13	(	(	PUNCT
inlawrev-18024	372	14	ind	ind	NOUN
inlawrev-18024	372	15	.	.	PUNCT
inlawrev-18024	373	1	t.c	t.c	PROPN
inlawrev-18024	373	2	.	.	PROPN
inlawrev-18024	373	3	2011	2011	NUM
inlawrev-18024	373	4	)	)	PUNCT
inlawrev-18024	373	5	.	.	PUNCT
inlawrev-18024	374	1	136	136	NUM
inlawrev-18024	374	2	.	.	PUNCT
inlawrev-18024	375	1	i	i	PRON
inlawrev-18024	375	2	d.	d.	PROPN
inlawrev-18024	375	3	at	at	ADP
inlawrev-18024	375	4	873	873	NUM
inlawrev-18024	375	5	.	.	PUNCT
inlawrev-18024	375	6	2012	2012	NUM
inlawrev-18024	375	7	]	]	PUNCT
inlawrev-18024	375	8	taxation	taxation	NOUN
inlawrev-18024	375	9	1357	1357	NUM
inlawrev-18024	375	10	the	the	DET
inlawrev-18024	375	11	marion	marion	PROPN
inlawrev-18024	375	12	county	county	PROPN
inlawrev-18024	375	13	assessor	assessor	NOUN
inlawrev-18024	375	14	which	which	PRON
inlawrev-18024	375	15	challenged	challenge	VERB
inlawrev-18024	375	16	her	her	PRON
inlawrev-18024	375	17	real	real	ADJ
inlawrev-18024	375	18	property	property	NOUN
inlawrev-18024	375	19	assessment	assessment	NOUN
inlawrev-18024	375	20	for	for	ADP
inlawrev-18024	375	21	2007.137	2007.137	NUM
inlawrev-18024	375	22	the	the	DET
inlawrev-18024	375	23	marion	marion	PROPN
inlawrev-18024	375	24	county	county	PROPN
inlawrev-18024	375	25	ptaboa	ptaboa	NOUN
inlawrev-18024	375	26	never	never	ADV
inlawrev-18024	375	27	scheduled	schedule	VERB
inlawrev-18024	375	28	a	a	DET
inlawrev-18024	375	29	hearing	hearing	NOUN
inlawrev-18024	375	30	on	on	ADP
inlawrev-18024	375	31	her	her	PRON
inlawrev-18024	375	32	appeal	appeal	NOUN
inlawrev-18024	375	33	,	,	PUNCT
inlawrev-18024	375	34	and	and	CCONJ
inlawrev-18024	375	35	truedell	truedell	NOUN
inlawrev-18024	375	36	-	-	PUNCT
inlawrev-18024	375	37	bell	bell	NOUN
inlawrev-18024	375	38	did	do	AUX
inlawrev-18024	375	39	not	not	PART
inlawrev-18024	375	40	pay	pay	VERB
inlawrev-18024	375	41	the	the	DET
inlawrev-18024	375	42	tax	tax	NOUN
inlawrev-18024	375	43	liability	liability	NOUN
inlawrev-18024	375	44	to	to	PART
inlawrev-18024	375	45	keep	keep	VERB
inlawrev-18024	375	46	the	the	DET
inlawrev-18024	375	47	property	property	NOUN
inlawrev-18024	375	48	out	out	ADP
inlawrev-18024	375	49	of	of	ADP
inlawrev-18024	375	50	the	the	DET
inlawrev-18024	375	51	tax	tax	NOUN
inlawrev-18024	375	52	sale	sale	NOUN
inlawrev-18024	375	53	while	while	SCONJ
inlawrev-18024	375	54	her	her	PRON
inlawrev-18024	375	55	appeals	appeal	NOUN
inlawrev-18024	375	56	were	be	AUX
inlawrev-18024	375	57	pending.138	pending.138	NOUN
inlawrev-18024	375	58	because	because	SCONJ
inlawrev-18024	375	59	truedell	truedell	NOUN
inlawrev-18024	375	60	-	-	PUNCT
inlawrev-18024	375	61	bell	bell	NOUN
inlawrev-18024	375	62	did	do	AUX
inlawrev-18024	375	63	not	not	PART
inlawrev-18024	375	64	pay	pay	VERB
inlawrev-18024	375	65	the	the	DET
inlawrev-18024	375	66	taxes	taxis	NOUN
inlawrev-18024	375	67	,	,	PUNCT
inlawrev-18024	375	68	the	the	DET
inlawrev-18024	375	69	marion	marion	PROPN
inlawrev-18024	375	70	county	county	PROPN
inlawrev-18024	375	71	treasurer	treasurer	NOUN
inlawrev-18024	375	72	and	and	CCONJ
inlawrev-18024	375	73	auditor	auditor	NOUN
inlawrev-18024	375	74	listed	list	VERB
inlawrev-18024	375	75	the	the	DET
inlawrev-18024	375	76	property	property	NOUN
inlawrev-18024	375	77	in	in	ADP
inlawrev-18024	375	78	the	the	DET
inlawrev-18024	375	79	2009	2009	NUM
inlawrev-18024	375	80	tax	tax	NOUN
inlawrev-18024	375	81	sale	sale	NOUN
inlawrev-18024	375	82	for	for	ADP
inlawrev-18024	375	83	delinquent	delinquent	ADJ
inlawrev-18024	375	84	taxes.139	taxes.139	NOUN
inlawrev-18024	375	85	on	on	ADP
inlawrev-18024	375	86	march	march	PROPN
inlawrev-18024	375	87	8	8	NUM
inlawrev-18024	375	88	,	,	PUNCT
inlawrev-18024	375	89	2010	2010	NUM
inlawrev-18024	375	90	,	,	PUNCT
inlawrev-18024	375	91	truedell	truedell	NOUN
inlawrev-18024	375	92	-	-	PUNCT
inlawrev-18024	375	93	bell	bell	NOUN
inlawrev-18024	375	94	filed	file	VERB
inlawrev-18024	375	95	a	a	DET
inlawrev-18024	375	96	petition	petition	NOUN
inlawrev-18024	375	97	for	for	ADP
inlawrev-18024	375	98	an	an	DET
inlawrev-18024	375	99	injunction	injunction	NOUN
inlawrev-18024	375	100	to	to	PART
inlawrev-18024	375	101	prevent	prevent	VERB
inlawrev-18024	375	102	her	her	PRON
inlawrev-18024	375	103	property	property	NOUN
inlawrev-18024	375	104	from	from	ADP
inlawrev-18024	375	105	being	be	AUX
inlawrev-18024	375	106	sold	sell	VERB
inlawrev-18024	375	107	prior	prior	ADV
inlawrev-18024	375	108	to	to	ADP
inlawrev-18024	375	109	the	the	DET
inlawrev-18024	375	110	resolution	resolution	NOUN
inlawrev-18024	375	111	of	of	ADP
inlawrev-18024	375	112	her	she	PRON
inlawrev-18024	375	113	appeals.140	appeals.140	NOUN
inlawrev-18024	375	114	the	the	DET
inlawrev-18024	375	115	circuit	circuit	NOUN
inlawrev-18024	375	116	court	court	NOUN
inlawrev-18024	375	117	conducted	conduct	VERB
inlawrev-18024	375	118	a	a	DET
inlawrev-18024	375	119	hearing	hearing	NOUN
inlawrev-18024	375	120	and	and	CCONJ
inlawrev-18024	375	121	“	"	PUNCT
inlawrev-18024	375	122	denied	deny	VERB
inlawrev-18024	375	123	truedellbell	truedellbell	PROPN
inlawrev-18024	375	124	’s	’s	PART
inlawrev-18024	375	125	petition	petition	NOUN
inlawrev-18024	375	126	on	on	ADP
inlawrev-18024	375	127	the	the	DET
inlawrev-18024	375	128	basis	basis	NOUN
inlawrev-18024	375	129	that	that	SCONJ
inlawrev-18024	375	130	it	it	PRON
inlawrev-18024	375	131	did	do	AUX
inlawrev-18024	375	132	not	not	PART
inlawrev-18024	375	133	have	have	AUX
inlawrev-18024	375	134	subject	subject	ADJ
inlawrev-18024	375	135	matter	matter	NOUN
inlawrev-18024	375	136	jurisdiction	jurisdiction	NOUN
inlawrev-18024	375	137	.	.	PUNCT
inlawrev-18024	376	1	”141	”141	PROPN
inlawrev-18024	376	2	truedell	truedell	NOUN
inlawrev-18024	376	3	-	-	PUNCT
inlawrev-18024	376	4	bell	bell	NOUN
inlawrev-18024	376	5	appealed	appeal	VERB
inlawrev-18024	376	6	to	to	ADP
inlawrev-18024	376	7	the	the	DET
inlawrev-18024	376	8	court	court	NOUN
inlawrev-18024	376	9	of	of	ADP
inlawrev-18024	376	10	appeals	appeal	NOUN
inlawrev-18024	376	11	,	,	PUNCT
inlawrev-18024	376	12	which	which	PRON
inlawrev-18024	376	13	affirmed	affirm	VERB
inlawrev-18024	376	14	the	the	DET
inlawrev-18024	376	15	circuit	circuit	NOUN
inlawrev-18024	376	16	court	court	NOUN
inlawrev-18024	376	17	’s	’s	PART
inlawrev-18024	376	18	denial	denial	NOUN
inlawrev-18024	376	19	of	of	ADP
inlawrev-18024	376	20	her	her	PRON
inlawrev-18024	376	21	petition.142	petition.142	NOUN
inlawrev-18024	376	22	the	the	DET
inlawrev-18024	376	23	court	court	NOUN
inlawrev-18024	376	24	of	of	ADP
inlawrev-18024	376	25	appeals	appeals	PROPN
inlawrev-18024	376	26	explained	explain	VERB
inlawrev-18024	376	27	that	that	SCONJ
inlawrev-18024	376	28	the	the	DET
inlawrev-18024	376	29	tax	tax	NOUN
inlawrev-18024	376	30	court	court	NOUN
inlawrev-18024	376	31	possessed	possess	VERB
inlawrev-18024	376	32	“	"	PUNCT
inlawrev-18024	376	33	exclusive	exclusive	ADJ
inlawrev-18024	376	34	jurisdiction	jurisdiction	NOUN
inlawrev-18024	376	35	to	to	PART
inlawrev-18024	376	36	grant	grant	VERB
inlawrev-18024	376	37	the	the	DET
inlawrev-18024	376	38	type	type	NOUN
inlawrev-18024	376	39	of	of	ADP
inlawrev-18024	376	40	relief	relief	NOUN
inlawrev-18024	376	41	[	[	X
inlawrev-18024	376	42	truedell	truedell	NOUN
inlawrev-18024	376	43	-	-	PUNCT
inlawrev-18024	376	44	bell	bell	NOUN
inlawrev-18024	376	45	]	]	PUNCT
inlawrev-18024	376	46	sought	seek	VERB
inlawrev-18024	376	47	.	.	PUNCT
inlawrev-18024	376	48	”143	”143	VERB
inlawrev-18024	376	49	truedell	truedell	NOUN
inlawrev-18024	376	50	-	-	PUNCT
inlawrev-18024	376	51	bell	bell	NOUN
inlawrev-18024	376	52	filed	file	VERB
inlawrev-18024	376	53	her	her	PRON
inlawrev-18024	376	54	petition	petition	NOUN
inlawrev-18024	376	55	with	with	ADP
inlawrev-18024	376	56	the	the	DET
inlawrev-18024	376	57	tax	tax	NOUN
inlawrev-18024	376	58	court	court	NOUN
inlawrev-18024	376	59	,	,	PUNCT
inlawrev-18024	376	60	stated	state	VERB
inlawrev-18024	376	61	that	that	SCONJ
inlawrev-18024	376	62	her	her	PRON
inlawrev-18024	376	63	property	property	NOUN
inlawrev-18024	376	64	had	have	AUX
inlawrev-18024	376	65	been	be	AUX
inlawrev-18024	376	66	sold	sell	VERB
inlawrev-18024	376	67	in	in	ADP
inlawrev-18024	376	68	the	the	DET
inlawrev-18024	376	69	marion	marion	PROPN
inlawrev-18024	376	70	county	county	PROPN
inlawrev-18024	376	71	tax	tax	NOUN
inlawrev-18024	376	72	sale	sale	NOUN
inlawrev-18024	376	73	,	,	PUNCT
inlawrev-18024	376	74	and	and	CCONJ
inlawrev-18024	376	75	asked	ask	VERB
inlawrev-18024	376	76	“	"	PUNCT
inlawrev-18024	376	77	the	the	DET
inlawrev-18024	376	78	court	court	NOUN
inlawrev-18024	376	79	to	to	PART
inlawrev-18024	376	80	enjoin	enjoin	VERB
inlawrev-18024	376	81	the	the	DET
inlawrev-18024	376	82	issuance	issuance	NOUN
inlawrev-18024	376	83	of	of	ADP
inlawrev-18024	376	84	the	the	DET
inlawrev-18024	376	85	tax	tax	NOUN
inlawrev-18024	376	86	deed	deed	NOUN
inlawrev-18024	376	87	on	on	ADP
inlawrev-18024	376	88	the	the	DET
inlawrev-18024	376	89	property	property	NOUN
inlawrev-18024	376	90	pending	pende	VERB
inlawrev-18024	376	91	the	the	DET
inlawrev-18024	376	92	ptaboa	ptaboa	NOUN
inlawrev-18024	376	93	’s	’s	PART
inlawrev-18024	376	94	determination	determination	NOUN
inlawrev-18024	376	95	an	an	DET
inlawrev-18024	376	96	her	her	PRON
inlawrev-18024	376	97	appeal	appeal	NOUN
inlawrev-18024	376	98	.	.	PUNCT
inlawrev-18024	376	99	”144	”144	PUNCT
inlawrev-18024	377	1	indiana	indiana	PROPN
inlawrev-18024	377	2	code	code	PROPN
inlawrev-18024	377	3	section	section	PROPN
inlawrev-18024	377	4	33	33	NUM
inlawrev-18024	377	5	-	-	SYM
inlawrev-18024	377	6	26	26	NUM
inlawrev-18024	377	7	-	-	PUNCT
inlawrev-18024	377	8	3	3	NUM
inlawrev-18024	377	9	-	-	SYM
inlawrev-18024	377	10	1	1	NUM
inlawrev-18024	377	11	provides	provide	VERB
inlawrev-18024	377	12	that	that	SCONJ
inlawrev-18024	377	13	“	"	PUNCT
inlawrev-18024	377	14	[	[	X
inlawrev-18024	377	15	t]he	t]he	X
inlawrev-18024	377	16	[	[	X
inlawrev-18024	377	17	t]ax	t]ax	X
inlawrev-18024	377	18	[	[	X
inlawrev-18024	377	19	c]ourt	c]ourt	NOUN
inlawrev-18024	377	20	has	have	VERB
inlawrev-18024	377	21	exclusive	exclusive	ADJ
inlawrev-18024	377	22	jurisdiction	jurisdiction	NOUN
inlawrev-18024	377	23	over	over	ADP
inlawrev-18024	377	24	any	any	DET
inlawrev-18024	377	25	case	case	NOUN
inlawrev-18024	377	26	that	that	PRON
inlawrev-18024	377	27	arises	arise	VERB
inlawrev-18024	377	28	under	under	ADP
inlawrev-18024	377	29	the	the	DET
inlawrev-18024	377	30	tax	tax	NOUN
inlawrev-18024	377	31	laws	law	NOUN
inlawrev-18024	377	32	of	of	ADP
inlawrev-18024	377	33	indiana	indiana	PROPN
inlawrev-18024	377	34	and	and	CCONJ
inlawrev-18024	377	35	that	that	PRON
inlawrev-18024	377	36	is	be	AUX
inlawrev-18024	377	37	an	an	DET
inlawrev-18024	377	38	initial	initial	ADJ
inlawrev-18024	377	39	appeal	appeal	NOUN
inlawrev-18024	377	40	of	of	ADP
inlawrev-18024	377	41	a	a	DET
inlawrev-18024	377	42	final	final	ADJ
inlawrev-18024	377	43	determination	determination	NOUN
inlawrev-18024	377	44	made	make	VERB
inlawrev-18024	377	45	by	by	ADP
inlawrev-18024	377	46	”	"	PUNCT
inlawrev-18024	377	47	either	either	CCONJ
inlawrev-18024	377	48	the	the	DET
inlawrev-18024	377	49	department	department	NOUN
inlawrev-18024	377	50	or	or	CCONJ
inlawrev-18024	377	51	the	the	DET
inlawrev-18024	377	52	ibtr.145	ibtr.145	ADJ
inlawrev-18024	377	53	truedell	truedell	NOUN
inlawrev-18024	377	54	-	-	PUNCT
inlawrev-18024	377	55	bell	bell	NOUN
inlawrev-18024	377	56	argued	argue	VERB
inlawrev-18024	377	57	that	that	SCONJ
inlawrev-18024	377	58	the	the	DET
inlawrev-18024	377	59	tax	tax	NOUN
inlawrev-18024	377	60	court	court	NOUN
inlawrev-18024	377	61	had	have	VERB
inlawrev-18024	377	62	jurisdiction	jurisdiction	NOUN
inlawrev-18024	377	63	because	because	SCONJ
inlawrev-18024	377	64	the	the	DET
inlawrev-18024	377	65	indiana	indiana	PROPN
inlawrev-18024	377	66	court	court	PROPN
inlawrev-18024	377	67	of	of	ADP
inlawrev-18024	377	68	appeals	appeals	PROPN
inlawrev-18024	377	69	had	have	AUX
inlawrev-18024	377	70	explicitly	explicitly	ADV
inlawrev-18024	377	71	made	make	VERB
inlawrev-18024	377	72	this	this	DET
inlawrev-18024	377	73	determination,146	determination,146	NOUN
inlawrev-18024	377	74	but	but	CCONJ
inlawrev-18024	377	75	the	the	DET
inlawrev-18024	377	76	tax	tax	NOUN
inlawrev-18024	377	77	court	court	NOUN
inlawrev-18024	377	78	disagreed	disagree	VERB
inlawrev-18024	377	79	.	.	PUNCT
inlawrev-18024	378	1	the	the	DET
inlawrev-18024	378	2	court	court	PROPN
inlawrev-18024	378	3	of	of	ADP
inlawrev-18024	378	4	appeals	appeals	PROPN
inlawrev-18024	378	5	stated	state	VERB
inlawrev-18024	378	6	that	that	SCONJ
inlawrev-18024	378	7	the	the	DET
inlawrev-18024	378	8	“	"	PUNCT
inlawrev-18024	378	9	petition	petition	NOUN
inlawrev-18024	378	10	for	for	ADP
inlawrev-18024	378	11	injunctive	injunctive	ADJ
inlawrev-18024	378	12	relief	relief	NOUN
inlawrev-18024	378	13	met	meet	VERB
inlawrev-18024	378	14	the	the	DET
inlawrev-18024	378	15	first	first	ADJ
inlawrev-18024	378	16	of	of	ADP
inlawrev-18024	378	17	the	the	DET
inlawrev-18024	378	18	tax	tax	NOUN
inlawrev-18024	378	19	court	court	NOUN
inlawrev-18024	378	20	’s	’s	PART
inlawrev-18024	378	21	jurisdictional	jurisdictional	ADJ
inlawrev-18024	378	22	requirements	requirement	NOUN
inlawrev-18024	378	23	,	,	PUNCT
inlawrev-18024	378	24	”	"	PUNCT
inlawrev-18024	378	25	that	that	PRON
inlawrev-18024	378	26	is	be	AUX
inlawrev-18024	378	27	,	,	PUNCT
inlawrev-18024	378	28	the	the	DET
inlawrev-18024	378	29	issue	issue	NOUN
inlawrev-18024	378	30	arises	arise	VERB
inlawrev-18024	378	31	under	under	ADP
inlawrev-18024	378	32	indiana	indiana	PROPN
inlawrev-18024	378	33	’s	’s	PART
inlawrev-18024	378	34	tax	tax	PROPN
inlawrev-18024	378	35	laws.147	laws.147	NOUN
inlawrev-18024	378	36	the	the	DET
inlawrev-18024	378	37	court	court	NOUN
inlawrev-18024	378	38	of	of	ADP
inlawrev-18024	378	39	appeals	appeal	NOUN
inlawrev-18024	378	40	,	,	PUNCT
inlawrev-18024	378	41	however	however	ADV
inlawrev-18024	378	42	,	,	PUNCT
inlawrev-18024	378	43	stated	state	VERB
inlawrev-18024	378	44	that	that	SCONJ
inlawrev-18024	378	45	a	a	DET
inlawrev-18024	378	46	final	final	ADJ
inlawrev-18024	378	47	determination	determination	NOUN
inlawrev-18024	378	48	from	from	ADP
inlawrev-18024	378	49	the	the	DET
inlawrev-18024	378	50	ibtr	ibtr	NOUN
inlawrev-18024	378	51	was	be	AUX
inlawrev-18024	378	52	required	require	VERB
inlawrev-18024	378	53	before	before	SCONJ
inlawrev-18024	378	54	the	the	DET
inlawrev-18024	378	55	tax	tax	NOUN
inlawrev-18024	378	56	court	court	NOUN
inlawrev-18024	378	57	had	have	VERB
inlawrev-18024	378	58	jurisdiction.148	jurisdiction.148	NOUN
inlawrev-18024	378	59	the	the	DET
inlawrev-18024	378	60	legislature	legislature	NOUN
inlawrev-18024	378	61	has	have	AUX
inlawrev-18024	378	62	provided	provide	VERB
inlawrev-18024	378	63	that	that	SCONJ
inlawrev-18024	378	64	if	if	SCONJ
inlawrev-18024	378	65	the	the	DET
inlawrev-18024	378	66	ptaboa	ptaboa	NOUN
inlawrev-18024	378	67	fails	fail	VERB
inlawrev-18024	378	68	to	to	PART
inlawrev-18024	378	69	timely	timely	ADV
inlawrev-18024	378	70	conduct	conduct	VERB
inlawrev-18024	378	71	a	a	DET
inlawrev-18024	378	72	hearing	hearing	NOUN
inlawrev-18024	378	73	,	,	PUNCT
inlawrev-18024	378	74	the	the	DET
inlawrev-18024	378	75	taxpayer	taxpayer	NOUN
inlawrev-18024	378	76	may	may	AUX
inlawrev-18024	378	77	“	"	PUNCT
inlawrev-18024	378	78	bypass	bypass	VERB
inlawrev-18024	378	79	the	the	DET
inlawrev-18024	378	80	ptaboa	ptaboa	NOUN
inlawrev-18024	378	81	and	and	CCONJ
inlawrev-18024	378	82	go	go	VERB
inlawrev-18024	378	83	directly	directly	ADV
inlawrev-18024	378	84	to	to	ADP
inlawrev-18024	378	85	the	the	DET
inlawrev-18024	378	86	[	[	X
inlawrev-18024	378	87	ibtr	ibtr	X
inlawrev-18024	378	88	]	]	X
inlawrev-18024	378	89	for	for	ADP
inlawrev-18024	378	90	resolution	resolution	NOUN
inlawrev-18024	378	91	.	.	PUNCT
inlawrev-18024	378	92	”149	”149	PUNCT
inlawrev-18024	378	93	because	because	SCONJ
inlawrev-18024	378	94	the	the	DET
inlawrev-18024	378	95	statute	statute	NOUN
inlawrev-18024	378	96	uses	use	VERB
inlawrev-18024	378	97	“	"	PUNCT
inlawrev-18024	378	98	may	may	AUX
inlawrev-18024	378	99	”	"	PUNCT
inlawrev-18024	378	100	instead	instead	ADV
inlawrev-18024	378	101	of	of	ADP
inlawrev-18024	378	102	“	"	PUNCT
inlawrev-18024	378	103	shall,”150	shall,”150	ADJ
inlawrev-18024	378	104	truedell	truedell	NOUN
inlawrev-18024	378	105	-	-	PUNCT
inlawrev-18024	378	106	bell	bell	NOUN
inlawrev-18024	378	107	argued	argue	VERB
inlawrev-18024	378	108	she	she	PRON
inlawrev-18024	378	109	was	be	AUX
inlawrev-18024	378	110	not	not	PART
inlawrev-18024	378	111	required	require	VERB
inlawrev-18024	378	112	to	to	PART
inlawrev-18024	378	113	remove	remove	VERB
inlawrev-18024	378	114	her	her	PRON
inlawrev-18024	378	115	case	case	NOUN
inlawrev-18024	378	116	to	to	ADP
inlawrev-18024	378	117	the	the	DET
inlawrev-18024	378	118	ibtr	ibtr	NOUN
inlawrev-18024	378	119	.	.	PUNCT
inlawrev-18024	379	1	however	however	ADV
inlawrev-18024	379	2	,	,	PUNCT
inlawrev-18024	379	3	a	a	DET
inlawrev-18024	379	4	taxpayer	taxpayer	NOUN
inlawrev-18024	379	5	“	"	PUNCT
inlawrev-18024	379	6	can	can	AUX
inlawrev-18024	379	7	not	not	PART
inlawrev-18024	379	8	circumvent	circumvent	VERB
inlawrev-18024	379	9	the	the	DET
inlawrev-18024	379	10	ibtr	ibtr	ADJ
inlawrev-18024	379	11	final	final	ADJ
inlawrev-18024	379	12	determination	determination	NOUN
inlawrev-18024	379	13	137	137	NUM
inlawrev-18024	379	14	.	.	PUNCT
inlawrev-18024	380	1	i	i	PRON
inlawrev-18024	380	2	d.	d.	PROPN
inlawrev-18024	380	3	138	138	NUM
inlawrev-18024	380	4	.	.	PUNCT
inlawrev-18024	381	1	i	i	PRON
inlawrev-18024	381	2	d.	d.	PROPN
inlawrev-18024	381	3	139	139	NUM
inlawrev-18024	381	4	.	.	PUNCT
inlawrev-18024	382	1	i	i	PRON
inlawrev-18024	382	2	d.	d.	PROPN
inlawrev-18024	382	3	140	140	NUM
inlawrev-18024	382	4	.	.	PUNCT
inlawrev-18024	383	1	i	i	PRON
inlawrev-18024	383	2	d.	d.	PROPN
inlawrev-18024	383	3	141	141	NUM
inlawrev-18024	383	4	.	.	PUNCT
inlawrev-18024	384	1	i	i	PRON
inlawrev-18024	384	2	d.	d.	PROPN
inlawrev-18024	384	3	142	142	NUM
inlawrev-18024	384	4	.	.	PUNCT
inlawrev-18024	385	1	i	i	PRON
inlawrev-18024	385	2	d.	d.	PROPN
inlawrev-18024	385	3	143	143	NUM
inlawrev-18024	385	4	.	.	PUNCT
inlawrev-18024	386	1	i	i	PRON
inlawrev-18024	386	2	d.	d.	PROPN
inlawrev-18024	386	3	144	144	NUM
inlawrev-18024	386	4	.	.	PUNCT
inlawrev-18024	387	1	i	i	PRON
inlawrev-18024	387	2	d.	d.	PROPN
inlawrev-18024	387	3	at	at	ADP
inlawrev-18024	387	4	874	874	NUM
inlawrev-18024	387	5	.	.	PUNCT
inlawrev-18024	388	1	145	145	NUM
inlawrev-18024	388	2	.	.	PUNCT
inlawrev-18024	389	1	ind	ind	PROPN
inlawrev-18024	389	2	.	.	PUNCT
inlawrev-18024	390	1	code	code	PROPN
inlawrev-18024	390	2	§	§	PROPN
inlawrev-18024	390	3	33	33	NUM
inlawrev-18024	390	4	-	-	SYM
inlawrev-18024	390	5	26	26	NUM
inlawrev-18024	390	6	-	-	PUNCT
inlawrev-18024	390	7	3	3	NUM
inlawrev-18024	390	8	-	-	SYM
inlawrev-18024	390	9	1	1	NUM
inlawrev-18024	390	10	(	(	PUNCT
inlawrev-18024	390	11	2011	2011	NUM
inlawrev-18024	390	12	)	)	PUNCT
inlawrev-18024	390	13	.	.	PUNCT
inlawrev-18024	391	1	146	146	NUM
inlawrev-18024	391	2	.	.	PUNCT
inlawrev-18024	392	1	truedell	truedell	NOUN
inlawrev-18024	392	2	-	-	PUNCT
inlawrev-18024	392	3	bell	bell	NOUN
inlawrev-18024	392	4	,	,	PUNCT
inlawrev-18024	392	5	955	955	NUM
inlawrev-18024	392	6	n.e.2d	n.e.2d	NOUN
inlawrev-18024	392	7	at	at	ADP
inlawrev-18024	392	8	874	874	NUM
inlawrev-18024	392	9	.	.	PUNCT
inlawrev-18024	393	1	147	147	NUM
inlawrev-18024	393	2	.	.	PUNCT
inlawrev-18024	394	1	i	i	PRON
inlawrev-18024	394	2	d.	d.	PROPN
inlawrev-18024	394	3	148	148	NUM
inlawrev-18024	394	4	.	.	PUNCT
inlawrev-18024	395	1	i	i	PRON
inlawrev-18024	395	2	d.	d.	PROPN
inlawrev-18024	395	3	149	149	NUM
inlawrev-18024	395	4	.	.	PUNCT
inlawrev-18024	396	1	i	i	PRON
inlawrev-18024	396	2	d.	d.	PROPN
inlawrev-18024	396	3	at	at	ADP
inlawrev-18024	396	4	875	875	NUM
inlawrev-18024	396	5	(	(	PUNCT
inlawrev-18024	396	6	citing	cite	VERB
inlawrev-18024	396	7	ind	ind	NOUN
inlawrev-18024	396	8	.	.	PUNCT
inlawrev-18024	397	1	code	code	PROPN
inlawrev-18024	397	2	§	§	PROPN
inlawrev-18024	397	3	6	6	NUM
inlawrev-18024	397	4	-	-	SYM
inlawrev-18024	397	5	1.1	1.1	NUM
inlawrev-18024	397	6	-	-	PUNCT
inlawrev-18024	397	7	15	15	NUM
inlawrev-18024	397	8	-	-	PUNCT
inlawrev-18024	397	9	1(o	1(o	NUM
inlawrev-18024	397	10	)	)	PUNCT
inlawrev-18024	397	11	(	(	PUNCT
inlawrev-18024	397	12	2008	2008	NUM
inlawrev-18024	397	13	)	)	PUNCT
inlawrev-18024	397	14	)	)	PUNCT
inlawrev-18024	397	15	.	.	PUNCT
inlawrev-18024	398	1	150	150	NUM
inlawrev-18024	398	2	.	.	PUNCT
inlawrev-18024	399	1	i	i	PRON
inlawrev-18024	399	2	d.	d.	PROPN
inlawrev-18024	399	3	1358	1358	NUM
inlawrev-18024	399	4	indiana	indiana	PROPN
inlawrev-18024	399	5	law	law	PROPN
inlawrev-18024	399	6	review	review	NOUN
inlawrev-18024	400	1	[	[	X
inlawrev-18024	400	2	vol	vol	NOUN
inlawrev-18024	400	3	.	.	PUNCT
inlawrev-18024	401	1	45:1341	45:1341	DET
inlawrev-18024	401	2	requirement	requirement	NOUN
inlawrev-18024	401	3	that	that	PRON
inlawrev-18024	401	4	is	be	AUX
inlawrev-18024	401	5	a	a	DET
inlawrev-18024	401	6	basis	basis	NOUN
inlawrev-18024	401	7	for	for	ADP
inlawrev-18024	401	8	[	[	PUNCT
inlawrev-18024	401	9	the	the	DET
inlawrev-18024	401	10	tax	tax	NOUN
inlawrev-18024	401	11	]	]	PUNCT
inlawrev-18024	401	12	court	court	NOUN
inlawrev-18024	401	13	’s	’s	PART
inlawrev-18024	401	14	exclusive	exclusive	ADJ
inlawrev-18024	401	15	jurisdiction	jurisdiction	NOUN
inlawrev-18024	401	16	.	.	PUNCT
inlawrev-18024	402	1	”151	”151	PUNCT
inlawrev-18024	402	2	the	the	DET
inlawrev-18024	402	3	tax	tax	NOUN
inlawrev-18024	402	4	court	court	NOUN
inlawrev-18024	402	5	held	hold	VERB
inlawrev-18024	402	6	that	that	SCONJ
inlawrev-18024	402	7	the	the	DET
inlawrev-18024	402	8	indiana	indiana	PROPN
inlawrev-18024	402	9	statute	statute	PROPN
inlawrev-18024	402	10	did	do	AUX
inlawrev-18024	402	11	,	,	PUNCT
inlawrev-18024	402	12	in	in	ADP
inlawrev-18024	402	13	fact	fact	NOUN
inlawrev-18024	402	14	,	,	PUNCT
inlawrev-18024	402	15	mandate	mandate	VERB
inlawrev-18024	402	16	that	that	SCONJ
inlawrev-18024	402	17	truedell	truedell	NOUN
inlawrev-18024	402	18	-	-	PUNCT
inlawrev-18024	402	19	bell	bell	NOUN
inlawrev-18024	402	20	obtain	obtain	VERB
inlawrev-18024	402	21	a	a	DET
inlawrev-18024	402	22	final	final	ADJ
inlawrev-18024	402	23	determination	determination	NOUN
inlawrev-18024	402	24	from	from	ADP
inlawrev-18024	402	25	the	the	DET
inlawrev-18024	402	26	[	[	X
inlawrev-18024	402	27	ibtr	ibtr	X
inlawrev-18024	402	28	]	]	X
inlawrev-18024	402	29	before	before	SCONJ
inlawrev-18024	402	30	she	she	PRON
inlawrev-18024	402	31	appealed	appeal	VERB
inlawrev-18024	402	32	to	to	ADP
inlawrev-18024	402	33	the	the	DET
inlawrev-18024	402	34	tax	tax	NOUN
inlawrev-18024	402	35	court.152	court.152	NOUN
inlawrev-18024	402	36	thus	thus	ADV
inlawrev-18024	402	37	,	,	PUNCT
inlawrev-18024	402	38	the	the	DET
inlawrev-18024	402	39	tax	tax	NOUN
inlawrev-18024	402	40	court	court	NOUN
inlawrev-18024	402	41	ruled	rule	VERB
inlawrev-18024	402	42	that	that	SCONJ
inlawrev-18024	402	43	it	it	PRON
inlawrev-18024	402	44	lacked	lack	VERB
inlawrev-18024	402	45	subject	subject	NOUN
inlawrev-18024	402	46	matter	matter	NOUN
inlawrev-18024	402	47	jurisdiction	jurisdiction	NOUN
inlawrev-18024	402	48	to	to	PART
inlawrev-18024	402	49	hear	hear	VERB
inlawrev-18024	402	50	the	the	DET
inlawrev-18024	402	51	case.153	case.153	NOUN
inlawrev-18024	402	52	2	2	NUM
inlawrev-18024	402	53	.	.	PUNCT
inlawrev-18024	402	54	grant	grant	PROPN
inlawrev-18024	402	55	county	county	NOUN
inlawrev-18024	402	56	assessor	assessor	NOUN
inlawrev-18024	402	57	v.	v.	ADP
inlawrev-18024	402	58	kerasotes	kerasotes	PROPN
inlawrev-18024	402	59	showplace	showplace	PROPN
inlawrev-18024	402	60	theatres	theatre	NOUN
inlawrev-18024	402	61	,	,	PUNCT
inlawrev-18024	402	62	llc.154	llc.154	PROPN
inlawrev-18024	402	63	—	—	PUNCT
inlawrev-18024	402	64	kerasotes	kerasote	VERB
inlawrev-18024	402	65	showplace	showplace	NOUN
inlawrev-18024	402	66	12	12	NUM
inlawrev-18024	402	67	(	(	PUNCT
inlawrev-18024	402	68	“	"	PUNCT
inlawrev-18024	402	69	kerasotes	kerasote	NOUN
inlawrev-18024	402	70	”	"	PUNCT
inlawrev-18024	402	71	)	)	PUNCT
inlawrev-18024	402	72	owned	own	VERB
inlawrev-18024	402	73	real	real	ADJ
inlawrev-18024	402	74	property	property	NOUN
inlawrev-18024	402	75	in	in	ADP
inlawrev-18024	402	76	grant	grant	NOUN
inlawrev-18024	402	77	county	county	NOUN
inlawrev-18024	402	78	consisting	consist	VERB
inlawrev-18024	402	79	of	of	ADP
inlawrev-18024	402	80	a	a	DET
inlawrev-18024	402	81	twelve	twelve	NUM
inlawrev-18024	402	82	-	-	PUNCT
inlawrev-18024	402	83	screen	screen	NOUN
inlawrev-18024	402	84	multiplex	multiplex	PROPN
inlawrev-18024	402	85	movie	movie	NOUN
inlawrev-18024	402	86	theater	theater	NOUN
inlawrev-18024	402	87	situated	situate	VERB
inlawrev-18024	402	88	on	on	ADP
inlawrev-18024	402	89	seven	seven	NUM
inlawrev-18024	402	90	acres	acre	NOUN
inlawrev-18024	402	91	of	of	ADP
inlawrev-18024	402	92	land.155	land.155	ADJ
inlawrev-18024	402	93	kerasotes	kerasote	NOUN
inlawrev-18024	402	94	built	build	VERB
inlawrev-18024	402	95	the	the	DET
inlawrev-18024	402	96	facility	facility	NOUN
inlawrev-18024	402	97	in	in	ADP
inlawrev-18024	402	98	2000	2000	NUM
inlawrev-18024	402	99	at	at	ADP
inlawrev-18024	402	100	a	a	DET
inlawrev-18024	402	101	cost	cost	NOUN
inlawrev-18024	402	102	of	of	ADP
inlawrev-18024	402	103	$	$	SYM
inlawrev-18024	402	104	6,487,110.156	6,487,110.156	NOUN
inlawrev-18024	402	105	in	in	ADP
inlawrev-18024	402	106	2005	2005	NUM
inlawrev-18024	402	107	,	,	PUNCT
inlawrev-18024	402	108	it	it	PRON
inlawrev-18024	402	109	sold	sell	VERB
inlawrev-18024	402	110	the	the	DET
inlawrev-18024	402	111	property	property	NOUN
inlawrev-18024	402	112	in	in	ADP
inlawrev-18024	402	113	a	a	DET
inlawrev-18024	402	114	portfolio	portfolio	NOUN
inlawrev-18024	402	115	transaction	transaction	NOUN
inlawrev-18024	402	116	for	for	ADP
inlawrev-18024	402	117	$	$	SYM
inlawrev-18024	402	118	7,821,835.157	7,821,835.157	NOUN
inlawrev-18024	402	119	in	in	ADP
inlawrev-18024	402	120	2006	2006	NUM
inlawrev-18024	402	121	,	,	PUNCT
inlawrev-18024	402	122	the	the	DET
inlawrev-18024	402	123	assessor	assessor	NOUN
inlawrev-18024	402	124	assigned	assign	VERB
inlawrev-18024	402	125	the	the	DET
inlawrev-18024	402	126	property	property	NOUN
inlawrev-18024	402	127	an	an	DET
inlawrev-18024	402	128	assessed	assessed	ADJ
inlawrev-18024	402	129	value	value	NOUN
inlawrev-18024	402	130	of	of	ADP
inlawrev-18024	402	131	$	$	SYM
inlawrev-18024	402	132	6,137,800.158	6,137,800.158	NOUN
inlawrev-18024	402	133	kerasotes	kerasote	NOUN
inlawrev-18024	402	134	appealed	appeal	VERB
inlawrev-18024	402	135	to	to	ADP
inlawrev-18024	402	136	the	the	DET
inlawrev-18024	402	137	grant	grant	PROPN
inlawrev-18024	402	138	county	county	NOUN
inlawrev-18024	402	139	ptaboa	ptaboa	NOUN
inlawrev-18024	402	140	,	,	PUNCT
inlawrev-18024	402	141	alleging	allege	VERB
inlawrev-18024	402	142	that	that	SCONJ
inlawrev-18024	402	143	the	the	DET
inlawrev-18024	402	144	assessed	assessed	ADJ
inlawrev-18024	402	145	value	value	NOUN
inlawrev-18024	402	146	was	be	AUX
inlawrev-18024	402	147	too	too	ADV
inlawrev-18024	402	148	high.159	high.159	ADP
inlawrev-18024	402	149	the	the	DET
inlawrev-18024	402	150	ptaboa	ptaboa	NOUN
inlawrev-18024	402	151	,	,	PUNCT
inlawrev-18024	402	152	however	however	ADV
inlawrev-18024	402	153	,	,	PUNCT
inlawrev-18024	402	154	further	far	ADV
inlawrev-18024	402	155	increased	increase	VERB
inlawrev-18024	402	156	the	the	DET
inlawrev-18024	402	157	assessment	assessment	NOUN
inlawrev-18024	402	158	to	to	ADP
inlawrev-18024	402	159	$	$	SYM
inlawrev-18024	402	160	7,821,000160	7,821,000160	NUM
inlawrev-18024	402	161	causing	cause	VERB
inlawrev-18024	402	162	kerasotes	kerasote	NOUN
inlawrev-18024	402	163	to	to	PART
inlawrev-18024	402	164	file	file	VERB
inlawrev-18024	402	165	an	an	DET
inlawrev-18024	402	166	appeal	appeal	NOUN
inlawrev-18024	402	167	with	with	ADP
inlawrev-18024	402	168	the	the	DET
inlawrev-18024	402	169	ibtr.161	ibtr.161	ADJ
inlawrev-18024	402	170	on	on	ADP
inlawrev-18024	402	171	appeal	appeal	NOUN
inlawrev-18024	402	172	,	,	PUNCT
inlawrev-18024	402	173	the	the	DET
inlawrev-18024	402	174	ibtr	ibtr	VERB
inlawrev-18024	402	175	conducted	conduct	VERB
inlawrev-18024	402	176	an	an	DET
inlawrev-18024	402	177	administrative	administrative	ADJ
inlawrev-18024	402	178	hearing	hearing	NOUN
inlawrev-18024	402	179	,	,	PUNCT
inlawrev-18024	402	180	and	and	CCONJ
inlawrev-18024	402	181	kerasotes	kerasote	NOUN
inlawrev-18024	402	182	and	and	CCONJ
inlawrev-18024	402	183	the	the	DET
inlawrev-18024	402	184	assessor	assessor	NOUN
inlawrev-18024	402	185	each	each	PRON
inlawrev-18024	402	186	presented	present	VERB
inlawrev-18024	402	187	appraisals162	appraisals162	PROPN
inlawrev-18024	402	188	which	which	PRON
inlawrev-18024	402	189	consisted	consist	VERB
inlawrev-18024	402	190	of	of	ADP
inlawrev-18024	402	191	significantly	significantly	ADV
inlawrev-18024	402	192	discrepant	discrepant	NOUN
inlawrev-18024	402	193	values.163	values.163	VERB
inlawrev-18024	402	194	each	each	DET
inlawrev-18024	402	195	appraisal	appraisal	NOUN
inlawrev-18024	402	196	arrived	arrive	VERB
inlawrev-18024	402	197	at	at	ADP
inlawrev-18024	402	198	substantially	substantially	ADV
inlawrev-18024	402	199	different	different	ADJ
inlawrev-18024	402	200	values	value	NOUN
inlawrev-18024	402	201	.	.	PUNCT
inlawrev-18024	403	1	the	the	DET
inlawrev-18024	403	2	cause	cause	NOUN
inlawrev-18024	403	3	of	of	ADP
inlawrev-18024	403	4	the	the	DET
inlawrev-18024	403	5	variation	variation	NOUN
inlawrev-18024	403	6	was	be	AUX
inlawrev-18024	403	7	attributed	attribute	VERB
inlawrev-18024	403	8	to	to	ADP
inlawrev-18024	403	9	“	"	PUNCT
inlawrev-18024	403	10	how	how	SCONJ
inlawrev-18024	403	11	much	much	ADJ
inlawrev-18024	403	12	their	their	PRON
inlawrev-18024	403	13	appraisers	appraiser	NOUN
inlawrev-18024	403	14	relied	rely	VERB
inlawrev-18024	403	15	on	on	ADP
inlawrev-18024	403	16	the	the	DET
inlawrev-18024	403	17	subject	subject	NOUN
inlawrev-18024	403	18	property	property	NOUN
inlawrev-18024	403	19	’s	’s	PART
inlawrev-18024	403	20	allocated	allocate	VERB
inlawrev-18024	403	21	sales	sale	NOUN
inlawrev-18024	403	22	price	price	NOUN
inlawrev-18024	403	23	and	and	CCONJ
inlawrev-18024	403	24	contract	contract	NOUN
inlawrev-18024	403	25	rent	rent	NOUN
inlawrev-18024	403	26	in	in	ADP
inlawrev-18024	403	27	their	their	PRON
inlawrev-18024	403	28	income	income	NOUN
inlawrev-18024	403	29	approach	approach	NOUN
inlawrev-18024	403	30	analyses	analysis	NOUN
inlawrev-18024	403	31	.	.	PUNCT
inlawrev-18024	403	32	”164	”164	NOUN
inlawrev-18024	403	33	according	accord	VERB
inlawrev-18024	403	34	to	to	ADP
inlawrev-18024	403	35	kerasotes	kerasote	NOUN
inlawrev-18024	403	36	’	'	PUNCT
inlawrev-18024	403	37	appraisal	appraisal	NOUN
inlawrev-18024	403	38	,	,	PUNCT
inlawrev-18024	403	39	the	the	DET
inlawrev-18024	403	40	property	property	NOUN
inlawrev-18024	403	41	had	have	VERB
inlawrev-18024	403	42	a	a	DET
inlawrev-18024	403	43	“	"	PUNCT
inlawrev-18024	403	44	market	market	NOUN
inlawrev-18024	403	45	value	value	NOUN
inlawrev-18024	403	46	-	-	PUNCT
inlawrev-18024	403	47	in	in	ADP
inlawrev-18024	403	48	-	-	PUNCT
inlawrev-18024	403	49	use	use	NOUN
inlawrev-18024	403	50	”	"	PUNCT
inlawrev-18024	403	51	of	of	ADP
inlawrev-18024	403	52	$	$	SYM
inlawrev-18024	403	53	4,200,000	4,200,000	NUM
inlawrev-18024	403	54	and	and	CCONJ
inlawrev-18024	403	55	accorded	accord	VERB
inlawrev-18024	403	56	little	little	ADJ
inlawrev-18024	403	57	weight	weight	NOUN
inlawrev-18024	403	58	to	to	ADP
inlawrev-18024	403	59	the	the	DET
inlawrev-18024	403	60	“	"	PUNCT
inlawrev-18024	403	61	property	property	NOUN
inlawrev-18024	403	62	’s	’s	PART
inlawrev-18024	403	63	allocated	allocate	VERB
inlawrev-18024	403	64	sale	sale	NOUN
inlawrev-18024	403	65	’s	’s	PART
inlawrev-18024	403	66	price	price	NOUN
inlawrev-18024	403	67	and	and	CCONJ
inlawrev-18024	403	68	contractment	contractment	NOUN
inlawrev-18024	403	69	.	.	PUNCT
inlawrev-18024	404	1	”165	”165	PUNCT
inlawrev-18024	405	1	the	the	DET
inlawrev-18024	405	2	assessor	assessor	NOUN
inlawrev-18024	405	3	’s	’s	PART
inlawrev-18024	405	4	appraisal	appraisal	NOUN
inlawrev-18024	405	5	,	,	PUNCT
inlawrev-18024	405	6	which	which	PRON
inlawrev-18024	405	7	was	be	AUX
inlawrev-18024	405	8	reliant	reliant	ADJ
inlawrev-18024	405	9	on	on	ADP
inlawrev-18024	405	10	the	the	DET
inlawrev-18024	405	11	“	"	PUNCT
inlawrev-18024	405	12	property	property	NOUN
inlawrev-18024	405	13	’s	’s	PART
inlawrev-18024	405	14	allocated	allocate	VERB
inlawrev-18024	405	15	sales	sale	NOUN
inlawrev-18024	405	16	price	price	NOUN
inlawrev-18024	405	17	and	and	CCONJ
inlawrev-18024	405	18	contractual	contractual	ADJ
inlawrev-18024	405	19	rent	rent	NOUN
inlawrev-18024	405	20	,	,	PUNCT
inlawrev-18024	405	21	”	"	PUNCT
inlawrev-18024	405	22	estimated	estimate	VERB
inlawrev-18024	405	23	the	the	DET
inlawrev-18024	405	24	market	market	NOUN
inlawrev-18024	405	25	value	value	NOUN
inlawrev-18024	405	26	-	-	PUNCT
inlawrev-18024	405	27	in	in	ADP
inlawrev-18024	405	28	-	-	PUNCT
inlawrev-18024	405	29	use	use	NOUN
inlawrev-18024	405	30	of	of	ADP
inlawrev-18024	405	31	the	the	DET
inlawrev-18024	405	32	subject	subject	ADJ
inlawrev-18024	405	33	property	property	NOUN
inlawrev-18024	405	34	at	at	ADP
inlawrev-18024	405	35	$	$	SYM
inlawrev-18024	405	36	7,450,000.166	7,450,000.166	NOUN
inlawrev-18024	405	37	the	the	DET
inlawrev-18024	405	38	ibtr	ibtr	VERB
inlawrev-18024	405	39	issued	issue	VERB
inlawrev-18024	405	40	its	its	PRON
inlawrev-18024	405	41	final	final	ADJ
inlawrev-18024	405	42	determination	determination	NOUN
inlawrev-18024	405	43	and	and	CCONJ
inlawrev-18024	405	44	stated	state	VERB
inlawrev-18024	405	45	“	"	PUNCT
inlawrev-18024	405	46	that	that	SCONJ
inlawrev-18024	405	47	based	base	VERB
inlawrev-18024	405	48	on	on	ADP
inlawrev-18024	405	49	what	what	PRON
inlawrev-18024	405	50	the	the	DET
inlawrev-18024	405	51	evidence	evidence	NOUN
inlawrev-18024	405	52	did	do	AUX
inlawrev-18024	405	53	,	,	PUNCT
inlawrev-18024	405	54	and	and	CCONJ
inlawrev-18024	405	55	did	do	AUX
inlawrev-18024	405	56	not	not	PART
inlawrev-18024	405	57	,	,	PUNCT
inlawrev-18024	405	58	show	show	VERB
inlawrev-18024	405	59	,	,	PUNCT
inlawrev-18024	405	60	it	it	PRON
inlawrev-18024	405	61	could	could	AUX
inlawrev-18024	405	62	not	not	PART
inlawrev-18024	405	63	conclude	conclude	VERB
inlawrev-18024	405	64	that	that	SCONJ
inlawrev-18024	405	65	the	the	DET
inlawrev-18024	405	66	subject	subject	ADJ
inlawrev-18024	405	67	property	property	NOUN
inlawrev-18024	405	68	’s	’s	PART
inlawrev-18024	405	69	allocated	allocate	VERB
inlawrev-18024	405	70	sales	sale	NOUN
inlawrev-18024	405	71	price	price	NOUN
inlawrev-18024	406	1	[	[	X
inlawrev-18024	406	2	or	or	CCONJ
inlawrev-18024	406	3	]	]	PUNCT
inlawrev-18024	406	4	contract	contract	NOUN
inlawrev-18024	406	5	rent	rent	NOUN
inlawrev-18024	406	6	reflected	reflect	VERB
inlawrev-18024	406	7	the	the	DET
inlawrev-18024	406	8	value	value	NOUN
inlawrev-18024	406	9	of	of	ADP
inlawrev-18024	406	10	the	the	DET
inlawrev-18024	406	11	subject	subject	NOUN
inlawrev-18024	406	12	’s	’s	PART
inlawrev-18024	406	13	real	real	ADJ
inlawrev-18024	406	14	property	property	NOUN
inlawrev-18024	406	15	alone	alone	ADV
inlawrev-18024	406	16	.	.	PUNCT
inlawrev-18024	407	1	”167	”167	PROPN
inlawrev-18024	408	1	the	the	DET
inlawrev-18024	408	2	ibtr	ibtr	VERB
inlawrev-18024	408	3	concluded	conclude	VERB
inlawrev-18024	408	4	that	that	SCONJ
inlawrev-18024	408	5	the	the	DET
inlawrev-18024	408	6	kerasotes	kerasote	NOUN
inlawrev-18024	408	7	’	'	PUNCT
inlawrev-18024	408	8	appraisal	appraisal	NOUN
inlawrev-18024	408	9	was	be	AUX
inlawrev-18024	408	10	more	more	ADV
inlawrev-18024	408	11	probative	probative	ADJ
inlawrev-18024	408	12	as	as	ADP
inlawrev-18024	408	13	to	to	ADP
inlawrev-18024	408	14	the	the	DET
inlawrev-18024	408	15	151	151	NUM
inlawrev-18024	408	16	.	.	PUNCT
inlawrev-18024	409	1	i	i	PRON
inlawrev-18024	409	2	d.	d.	PROPN
inlawrev-18024	409	3	152	152	NUM
inlawrev-18024	409	4	.	.	PUNCT
inlawrev-18024	410	1	i	i	PRON
inlawrev-18024	410	2	d.	d.	PROPN
inlawrev-18024	410	3	at	at	ADP
inlawrev-18024	410	4	876	876	NUM
inlawrev-18024	410	5	.	.	PUNCT
inlawrev-18024	411	1	153	153	NUM
inlawrev-18024	411	2	.	.	PUNCT
inlawrev-18024	412	1	i	i	PRON
inlawrev-18024	412	2	d.	d.	PROPN
inlawrev-18024	412	3	154	154	NUM
inlawrev-18024	412	4	.	.	PUNCT
inlawrev-18024	412	5	955	955	NUM
inlawrev-18024	412	6	n.e.2d	n.e.2d	NOUN
inlawrev-18024	412	7	876	876	NUM
inlawrev-18024	412	8	(	(	PUNCT
inlawrev-18024	412	9	ind	ind	NOUN
inlawrev-18024	412	10	.	.	PUNCT
inlawrev-18024	413	1	t.c	t.c	PROPN
inlawrev-18024	413	2	.	.	PROPN
inlawrev-18024	413	3	2011	2011	NUM
inlawrev-18024	413	4	)	)	PUNCT
inlawrev-18024	413	5	.	.	PUNCT
inlawrev-18024	414	1	155	155	NUM
inlawrev-18024	414	2	.	.	PUNCT
inlawrev-18024	415	1	i	i	PRON
inlawrev-18024	415	2	d.	d.	PROPN
inlawrev-18024	415	3	156	156	NUM
inlawrev-18024	415	4	.	.	PUNCT
inlawrev-18024	416	1	i	i	PRON
inlawrev-18024	416	2	d.	d.	PROPN
inlawrev-18024	416	3	157	157	NUM
inlawrev-18024	416	4	.	.	PUNCT
inlawrev-18024	417	1	i	i	PRON
inlawrev-18024	417	2	d.	d.	PROPN
inlawrev-18024	417	3	158	158	NUM
inlawrev-18024	417	4	.	.	PUNCT
inlawrev-18024	418	1	i	i	PRON
inlawrev-18024	418	2	d.	d.	PROPN
inlawrev-18024	418	3	159	159	NUM
inlawrev-18024	418	4	.	.	PUNCT
inlawrev-18024	419	1	i	i	PRON
inlawrev-18024	419	2	d.	d.	PROPN
inlawrev-18024	419	3	160	160	NUM
inlawrev-18024	419	4	.	.	PUNCT
inlawrev-18024	420	1	i	i	PRON
inlawrev-18024	420	2	d.	d.	PROPN
inlawrev-18024	420	3	161	161	NUM
inlawrev-18024	420	4	.	.	PUNCT
inlawrev-18024	421	1	i	i	PRON
inlawrev-18024	421	2	d.	d.	PROPN
inlawrev-18024	421	3	162	162	NUM
inlawrev-18024	421	4	.	.	PUNCT
inlawrev-18024	422	1	i	i	PRON
inlawrev-18024	422	2	d.	d.	PROPN
inlawrev-18024	422	3	163	163	NUM
inlawrev-18024	422	4	.	.	PUNCT
inlawrev-18024	423	1	i	i	PRON
inlawrev-18024	423	2	d.	d.	PROPN
inlawrev-18024	423	3	at	at	ADP
inlawrev-18024	423	4	878	878	NUM
inlawrev-18024	423	5	.	.	PUNCT
inlawrev-18024	423	6	164	164	NUM
inlawrev-18024	423	7	.	.	PUNCT
inlawrev-18024	424	1	i	i	PRON
inlawrev-18024	424	2	d.	d.	PROPN
inlawrev-18024	424	3	165	165	NUM
inlawrev-18024	424	4	.	.	PUNCT
inlawrev-18024	425	1	i	i	PRON
inlawrev-18024	425	2	d.	d.	PROPN
inlawrev-18024	425	3	166	166	NUM
inlawrev-18024	425	4	.	.	PUNCT
inlawrev-18024	426	1	i	i	PRON
inlawrev-18024	426	2	d.	d.	PROPN
inlawrev-18024	426	3	167	167	NUM
inlawrev-18024	426	4	.	.	PUNCT
inlawrev-18024	427	1	i	i	PRON
inlawrev-18024	427	2	d.	d.	PROPN
inlawrev-18024	427	3	at	at	ADP
inlawrev-18024	427	4	880	880	NUM
inlawrev-18024	427	5	.	.	PUNCT
inlawrev-18024	427	6	2012	2012	NUM
inlawrev-18024	427	7	]	]	PUNCT
inlawrev-18024	427	8	taxation	taxation	NOUN
inlawrev-18024	427	9	1359	1359	NUM
inlawrev-18024	427	10	subject	subject	NOUN
inlawrev-18024	427	11	property	property	NOUN
inlawrev-18024	427	12	’s	’s	PART
inlawrev-18024	427	13	market	market	NOUN
inlawrev-18024	427	14	value	value	NOUN
inlawrev-18024	427	15	-	-	PUNCT
inlawrev-18024	427	16	in	in	ADP
inlawrev-18024	427	17	-	-	PUNCT
inlawrev-18024	427	18	use	use	NOUN
inlawrev-18024	427	19	than	than	ADP
inlawrev-18024	427	20	the	the	DET
inlawrev-18024	427	21	assessor	assessor	NOUN
inlawrev-18024	427	22	’s	’s	PART
inlawrev-18024	427	23	appraisal”168	appraisal”168	NOUN
inlawrev-18024	427	24	and	and	CCONJ
inlawrev-18024	427	25	thus	thus	ADV
inlawrev-18024	427	26	reduced	reduce	VERB
inlawrev-18024	427	27	the	the	DET
inlawrev-18024	427	28	2006	2006	NUM
inlawrev-18024	427	29	assessment	assessment	NOUN
inlawrev-18024	427	30	to	to	ADP
inlawrev-18024	427	31	$	$	SYM
inlawrev-18024	427	32	4,200,000.169	4,200,000.169	NOUN
inlawrev-18024	427	33	the	the	DET
inlawrev-18024	427	34	assessor	assessor	NOUN
inlawrev-18024	427	35	subsequently	subsequently	ADV
inlawrev-18024	427	36	initiated	initiate	VERB
inlawrev-18024	427	37	a	a	DET
inlawrev-18024	427	38	tax	tax	NOUN
inlawrev-18024	427	39	appeal	appeal	NOUN
inlawrev-18024	427	40	with	with	ADP
inlawrev-18024	427	41	the	the	DET
inlawrev-18024	427	42	tax	tax	NOUN
inlawrev-18024	427	43	court.170	court.170	NOUN
inlawrev-18024	427	44	on	on	ADP
inlawrev-18024	427	45	appeal	appeal	NOUN
inlawrev-18024	427	46	,	,	PUNCT
inlawrev-18024	427	47	the	the	DET
inlawrev-18024	427	48	assessor	assessor	NOUN
inlawrev-18024	427	49	argued	argue	VERB
inlawrev-18024	427	50	that	that	SCONJ
inlawrev-18024	427	51	the	the	DET
inlawrev-18024	427	52	ibtr	ibtr	NOUN
inlawrev-18024	427	53	failed	fail	VERB
inlawrev-18024	427	54	to	to	PART
inlawrev-18024	427	55	value	value	VERB
inlawrev-18024	427	56	the	the	DET
inlawrev-18024	427	57	property	property	NOUN
inlawrev-18024	427	58	in	in	ADP
inlawrev-18024	427	59	accordance	accordance	NOUN
inlawrev-18024	427	60	with	with	ADP
inlawrev-18024	427	61	indiana	indiana	PROPN
inlawrev-18024	427	62	’s	’s	PART
inlawrev-18024	427	63	statutory	statutory	PROPN
inlawrev-18024	427	64	mandate	mandate	NOUN
inlawrev-18024	427	65	,	,	PUNCT
inlawrev-18024	427	66	kerasotes	kerasote	NOUN
inlawrev-18024	427	67	’	'	PUNCT
inlawrev-18024	427	68	appraisal	appraisal	NOUN
inlawrev-18024	427	69	“	"	PUNCT
inlawrev-18024	427	70	ignored	ignore	VERB
inlawrev-18024	427	71	the	the	DET
inlawrev-18024	427	72	data	datum	NOUN
inlawrev-18024	427	73	representing	represent	VERB
inlawrev-18024	427	74	the	the	DET
inlawrev-18024	427	75	‘	'	PUNCT
inlawrev-18024	427	76	realities	reality	NOUN
inlawrev-18024	427	77	’	'	PUNCT
inlawrev-18024	427	78	of	of	ADP
inlawrev-18024	427	79	the	the	DET
inlawrev-18024	427	80	movie	movie	NOUN
inlawrev-18024	427	81	-	-	PUNCT
inlawrev-18024	427	82	theater	theater	NOUN
inlawrev-18024	427	83	industry	industry	NOUN
inlawrev-18024	427	84	.	.	PUNCT
inlawrev-18024	427	85	.	.	PUNCT
inlawrev-18024	427	86	.	.	PUNCT
inlawrev-18024	428	1	[	[	X
inlawrev-18024	428	2	and	and	CCONJ
inlawrev-18024	428	3	]	]	PUNCT
inlawrev-18024	428	4	failed	fail	VERB
inlawrev-18024	428	5	to	to	PART
inlawrev-18024	428	6	consider	consider	VERB
inlawrev-18024	428	7	and	and	CCONJ
inlawrev-18024	428	8	value	value	VERB
inlawrev-18024	428	9	the	the	DET
inlawrev-18024	428	10	actual	actual	ADJ
inlawrev-18024	428	11	utility	utility	NOUN
inlawrev-18024	428	12	gained	gain	VERB
inlawrev-18024	428	13	from	from	ADP
inlawrev-18024	428	14	the	the	DET
inlawrev-18024	428	15	use	use	NOUN
inlawrev-18024	428	16	of	of	ADP
inlawrev-18024	428	17	the	the	DET
inlawrev-18024	428	18	subject	subject	ADJ
inlawrev-18024	428	19	property	property	NOUN
inlawrev-18024	428	20	.	.	PUNCT
inlawrev-18024	429	1	”171	”171	PUNCT
inlawrev-18024	430	1	the	the	DET
inlawrev-18024	430	2	tax	tax	NOUN
inlawrev-18024	430	3	court	court	NOUN
inlawrev-18024	430	4	disagreed	disagree	VERB
inlawrev-18024	430	5	with	with	ADP
inlawrev-18024	430	6	the	the	DET
inlawrev-18024	430	7	assessor	assessor	NOUN
inlawrev-18024	430	8	and	and	CCONJ
inlawrev-18024	430	9	stated	state	VERB
inlawrev-18024	430	10	that	that	SCONJ
inlawrev-18024	430	11	the	the	DET
inlawrev-18024	430	12	issue	issue	NOUN
inlawrev-18024	430	13	presented	present	VERB
inlawrev-18024	430	14	to	to	ADP
inlawrev-18024	430	15	the	the	DET
inlawrev-18024	430	16	ibtr	ibtr	ADJ
inlawrev-18024	430	17	was	be	AUX
inlawrev-18024	430	18	whether	whether	SCONJ
inlawrev-18024	430	19	the	the	DET
inlawrev-18024	430	20	“	"	PUNCT
inlawrev-18024	430	21	property	property	NOUN
inlawrev-18024	430	22	should	should	AUX
inlawrev-18024	430	23	be	be	AUX
inlawrev-18024	430	24	valued	value	VERB
inlawrev-18024	430	25	according	accord	VERB
inlawrev-18024	430	26	to	to	ADP
inlawrev-18024	430	27	the	the	DET
inlawrev-18024	430	28	terms	term	NOUN
inlawrev-18024	430	29	of	of	ADP
inlawrev-18024	430	30	its	its	PRON
inlawrev-18024	430	31	lease	lease	NOUN
inlawrev-18024	430	32	.	.	PUNCT
inlawrev-18024	430	33	.	.	PUNCT
inlawrev-18024	431	1	.	.	PUNCT
inlawrev-18024	432	1	or	or	CCONJ
inlawrev-18024	432	2	according	accord	VERB
inlawrev-18024	432	3	to	to	ADP
inlawrev-18024	432	4	what	what	PRON
inlawrev-18024	432	5	other	other	ADJ
inlawrev-18024	432	6	similar	similar	ADJ
inlawrev-18024	432	7	properties	property	NOUN
inlawrev-18024	432	8	would	would	AUX
inlawrev-18024	432	9	garner	garner	VERB
inlawrev-18024	432	10	in	in	ADP
inlawrev-18024	432	11	rent	rent	NOUN
inlawrev-18024	432	12	.	.	PUNCT
inlawrev-18024	432	13	”172	”172	PUNCT
inlawrev-18024	433	1	furthermore	furthermore	ADV
inlawrev-18024	433	2	,	,	PUNCT
inlawrev-18024	433	3	the	the	DET
inlawrev-18024	433	4	ibtr	ibtr	ADJ
inlawrev-18024	433	5	“	"	PUNCT
inlawrev-18024	433	6	explained	explain	VERB
inlawrev-18024	433	7	that	that	SCONJ
inlawrev-18024	433	8	one	one	PRON
inlawrev-18024	433	9	should	should	AUX
inlawrev-18024	433	10	approach	approach	VERB
inlawrev-18024	433	11	the	the	DET
inlawrev-18024	433	12	rental	rental	ADJ
inlawrev-18024	433	13	data	datum	NOUN
inlawrev-18024	433	14	from	from	ADP
inlawrev-18024	433	15	such	such	ADJ
inlawrev-18024	433	16	transactions	transaction	NOUN
inlawrev-18024	433	17	with	with	ADP
inlawrev-18024	433	18	caution	caution	NOUN
inlawrev-18024	433	19	,	,	PUNCT
inlawrev-18024	433	20	taking	take	VERB
inlawrev-18024	433	21	care	care	NOUN
inlawrev-18024	433	22	to	to	PART
inlawrev-18024	433	23	ascertain	ascertain	VERB
inlawrev-18024	433	24	whether	whether	SCONJ
inlawrev-18024	433	25	the	the	DET
inlawrev-18024	433	26	sales	sale	NOUN
inlawrev-18024	433	27	prices	price	NOUN
inlawrev-18024	433	28	/	/	SYM
inlawrev-18024	433	29	contract	contract	NOUN
inlawrev-18024	433	30	rents	rent	NOUN
inlawrev-18024	433	31	reflect	reflect	VERB
inlawrev-18024	433	32	real	real	ADJ
inlawrev-18024	433	33	property	property	NOUN
inlawrev-18024	433	34	value	value	NOUN
inlawrev-18024	433	35	alone	alone	ADV
inlawrev-18024	433	36	or	or	CCONJ
inlawrev-18024	433	37	whether	whether	SCONJ
inlawrev-18024	433	38	they	they	PRON
inlawrev-18024	433	39	include	include	VERB
inlawrev-18024	433	40	the	the	DET
inlawrev-18024	433	41	value	value	NOUN
inlawrev-18024	433	42	of	of	ADP
inlawrev-18024	433	43	certain	certain	ADJ
inlawrev-18024	433	44	other	other	ADJ
inlawrev-18024	433	45	economic	economic	ADJ
inlawrev-18024	433	46	interests	interest	NOUN
inlawrev-18024	433	47	.	.	PUNCT
inlawrev-18024	434	1	”173	”173	ADP
inlawrev-18024	434	2	the	the	DET
inlawrev-18024	434	3	tax	tax	NOUN
inlawrev-18024	434	4	court	court	NOUN
inlawrev-18024	434	5	agreed	agree	VERB
inlawrev-18024	434	6	with	with	ADP
inlawrev-18024	434	7	the	the	DET
inlawrev-18024	434	8	ibtr	ibtr	VERB
inlawrev-18024	434	9	that	that	SCONJ
inlawrev-18024	434	10	by	by	ADP
inlawrev-18024	434	11	using	use	VERB
inlawrev-18024	434	12	the	the	DET
inlawrev-18024	434	13	income	income	NOUN
inlawrev-18024	434	14	approach	approach	NOUN
inlawrev-18024	434	15	kerasotes	kerasote	NOUN
inlawrev-18024	434	16	’	'	PUNCT
inlawrev-18024	434	17	appraiser	appraiser	PROPN
inlawrev-18024	434	18	exercised	exercise	VERB
inlawrev-18024	434	19	caution	caution	NOUN
inlawrev-18024	434	20	,	,	PUNCT
inlawrev-18024	434	21	unlike	unlike	ADP
inlawrev-18024	434	22	the	the	DET
inlawrev-18024	434	23	assessor	assessor	NOUN
inlawrev-18024	434	24	’s	’	VERB
inlawrev-18024	434	25	appraiser.174	appraiser.174	ADV
inlawrev-18024	434	26	additionally	additionally	ADV
inlawrev-18024	434	27	,	,	PUNCT
inlawrev-18024	434	28	the	the	DET
inlawrev-18024	434	29	assessor	assessor	NOUN
inlawrev-18024	434	30	assumed	assume	VERB
inlawrev-18024	434	31	that	that	SCONJ
inlawrev-18024	434	32	“	"	PUNCT
inlawrev-18024	434	33	sale	sale	NOUN
inlawrev-18024	434	34	was	be	AUX
inlawrev-18024	434	35	an	an	DET
inlawrev-18024	434	36	arm	arm	NOUN
inlawrev-18024	434	37	’s	’s	PART
inlawrev-18024	434	38	length	length	NOUN
inlawrev-18024	434	39	transaction	transaction	NOUN
inlawrev-18024	434	40	,	,	PUNCT
inlawrev-18024	434	41	”	"	PUNCT
inlawrev-18024	434	42	but	but	CCONJ
inlawrev-18024	434	43	this	this	DET
inlawrev-18024	434	44	conclusion	conclusion	NOUN
inlawrev-18024	434	45	was	be	AUX
inlawrev-18024	434	46	not	not	PART
inlawrev-18024	434	47	supported	support	VERB
inlawrev-18024	434	48	by	by	ADP
inlawrev-18024	434	49	any	any	DET
inlawrev-18024	434	50	facts.175	facts.175	NOUN
inlawrev-18024	434	51	the	the	DET
inlawrev-18024	434	52	ibtr	ibtr	ADJ
inlawrev-18024	434	53	is	be	AUX
inlawrev-18024	434	54	responsible	responsible	ADJ
inlawrev-18024	434	55	for	for	ADP
inlawrev-18024	434	56	deciding	decide	VERB
inlawrev-18024	434	57	which	which	PRON
inlawrev-18024	434	58	of	of	ADP
inlawrev-18024	434	59	the	the	DET
inlawrev-18024	434	60	appraiser	appraiser	NOUN
inlawrev-18024	434	61	’s	’s	PART
inlawrev-18024	434	62	values	value	NOUN
inlawrev-18024	434	63	“	"	PUNCT
inlawrev-18024	434	64	is	be	AUX
inlawrev-18024	434	65	more	more	ADV
inlawrev-18024	434	66	probative	probative	ADJ
inlawrev-18024	434	67	.	.	PUNCT
inlawrev-18024	435	1	”176	”176	PUNCT
inlawrev-18024	435	2	here	here	ADV
inlawrev-18024	435	3	,	,	PUNCT
inlawrev-18024	435	4	the	the	DET
inlawrev-18024	435	5	ibtr	ibtr	VERB
inlawrev-18024	435	6	concluded	conclude	VERB
inlawrev-18024	435	7	that	that	SCONJ
inlawrev-18024	435	8	kerasotes	kerasote	NOUN
inlawrev-18024	435	9	’	'	PUNCT
inlawrev-18024	435	10	appraisal	appraisal	NOUN
inlawrev-18024	435	11	was	be	AUX
inlawrev-18024	435	12	more	more	ADJ
inlawrev-18024	435	13	probative.177	probative.177	PROPN
inlawrev-18024	435	14	the	the	DET
inlawrev-18024	435	15	assessor	assessor	NOUN
inlawrev-18024	435	16	’s	’s	PART
inlawrev-18024	435	17	claim	claim	NOUN
inlawrev-18024	435	18	on	on	ADP
inlawrev-18024	435	19	appeal	appeal	NOUN
inlawrev-18024	435	20	hinged	hinge	VERB
inlawrev-18024	435	21	on	on	ADP
inlawrev-18024	435	22	the	the	DET
inlawrev-18024	435	23	tax	tax	NOUN
inlawrev-18024	435	24	court	court	NOUN
inlawrev-18024	435	25	reweighing	reweighe	VERB
inlawrev-18024	435	26	the	the	DET
inlawrev-18024	435	27	evidence	evidence	NOUN
inlawrev-18024	435	28	,	,	PUNCT
inlawrev-18024	435	29	which	which	PRON
inlawrev-18024	435	30	the	the	DET
inlawrev-18024	435	31	court	court	NOUN
inlawrev-18024	435	32	refused	refuse	VERB
inlawrev-18024	435	33	to	to	PART
inlawrev-18024	435	34	do.178	do.178	VERB
inlawrev-18024	435	35	the	the	DET
inlawrev-18024	435	36	tax	tax	NOUN
inlawrev-18024	435	37	court	court	NOUN
inlawrev-18024	435	38	upheld	uphold	VERB
inlawrev-18024	435	39	the	the	DET
inlawrev-18024	435	40	ibtr	ibtr	ADJ
inlawrev-18024	435	41	determination.179	determination.179	NOUN
inlawrev-18024	435	42	3	3	X
inlawrev-18024	435	43	.	.	PUNCT
inlawrev-18024	435	44	idris	idris	PROPN
inlawrev-18024	435	45	v.	v.	PROPN
inlawrev-18024	435	46	marion	marion	PROPN
inlawrev-18024	435	47	county	county	PROPN
inlawrev-18024	435	48	assessor.180	assessor.180	NOUN
inlawrev-18024	435	49	—	—	PUNCT
inlawrev-18024	435	50	after	after	SCONJ
inlawrev-18024	435	51	the	the	DET
inlawrev-18024	435	52	ibtr	ibtr	VERB
inlawrev-18024	435	53	upheld	uphold	VERB
inlawrev-18024	435	54	the	the	DET
inlawrev-18024	435	55	jaklin	jaklin	NOUN
inlawrev-18024	435	56	idris	idris	PROPN
inlawrev-18024	435	57	and	and	CCONJ
inlawrev-18024	435	58	assessment	assessment	NOUN
inlawrev-18024	435	59	of	of	ADP
inlawrev-18024	435	60	dariana	dariana	PROPN
inlawrev-18024	435	61	kamenova	kamenova	PROPN
inlawrev-18024	435	62	’s	’s	PART
inlawrev-18024	435	63	(	(	PUNCT
inlawrev-18024	435	64	collectively	collectively	ADV
inlawrev-18024	435	65	“	"	PUNCT
inlawrev-18024	435	66	idris	idris	PROPN
inlawrev-18024	435	67	”	"	PUNCT
inlawrev-18024	435	68	)	)	PUNCT
inlawrev-18024	435	69	real	real	ADJ
inlawrev-18024	435	70	property	property	NOUN
inlawrev-18024	435	71	,	,	PUNCT
inlawrev-18024	435	72	they	they	PRON
inlawrev-18024	435	73	initiated	initiate	VERB
inlawrev-18024	435	74	an	an	DET
inlawrev-18024	435	75	appeal	appeal	NOUN
inlawrev-18024	435	76	of	of	ADP
inlawrev-18024	435	77	the	the	DET
inlawrev-18024	435	78	final	final	ADJ
inlawrev-18024	435	79	determination	determination	NOUN
inlawrev-18024	435	80	in	in	ADP
inlawrev-18024	435	81	the	the	DET
inlawrev-18024	435	82	office	office	NOUN
inlawrev-18024	435	83	of	of	ADP
inlawrev-18024	435	84	the	the	DET
inlawrev-18024	435	85	clerk	clerk	NOUN
inlawrev-18024	435	86	of	of	ADP
inlawrev-18024	435	87	the	the	DET
inlawrev-18024	435	88	tax	tax	NOUN
inlawrev-18024	435	89	court.181	court.181	VERB
inlawrev-18024	435	90	the	the	DET
inlawrev-18024	435	91	marion	marion	PROPN
inlawrev-18024	435	92	county	county	NOUN
inlawrev-18024	435	93	assessor	assessor	NOUN
inlawrev-18024	435	94	moved	move	VERB
inlawrev-18024	435	95	to	to	PART
inlawrev-18024	435	96	dismiss	dismiss	VERB
inlawrev-18024	435	97	idris	idris	PROPN
inlawrev-18024	435	98	’	'	PUNCT
inlawrev-18024	435	99	appeal	appeal	NOUN
inlawrev-18024	435	100	claiming	claim	VERB
inlawrev-18024	435	101	that	that	SCONJ
inlawrev-18024	435	102	ic	ic	PROPN
inlawrev-18024	435	103	33	33	NUM
inlawrev-18024	435	104	-	-	PUNCT
inlawrev-18024	435	105	26	26	NUM
inlawrev-18024	435	106	-	-	PUNCT
inlawrev-18024	435	107	6	6	NUM
inlawrev-18024	435	108	-	-	SYM
inlawrev-18024	435	109	2	2	NUM
inlawrev-18024	435	110	and	and	CCONJ
inlawrev-18024	435	111	6	6	NUM
inlawrev-18024	435	112	-	-	SYM
inlawrev-18024	435	113	1.1	1.1	NUM
inlawrev-18024	435	114	-	-	PUNCT
inlawrev-18024	435	115	15	15	NUM
inlawrev-18024	435	116	-	-	NUM
inlawrev-18024	435	117	5(b	5(b	NUM
inlawrev-18024	435	118	)	)	PUNCT
inlawrev-18024	435	119	and	and	CCONJ
inlawrev-18024	435	120	tax	tax	NOUN
inlawrev-18024	435	121	court	court	NOUN
inlawrev-18024	435	122	rule	rule	NOUN
inlawrev-18024	435	123	16(c	16(c	NUM
inlawrev-18024	435	124	)	)	PUNCT
inlawrev-18024	435	125	bar	bar	NOUN
inlawrev-18024	435	126	the	the	DET
inlawrev-18024	435	127	appeal.182	appeal.182	PROPN
inlawrev-18024	435	128	indiana	indiana	PROPN
inlawrev-18024	435	129	code	code	PROPN
inlawrev-18024	435	130	section	section	PROPN
inlawrev-18024	435	131	33	33	NUM
inlawrev-18024	435	132	-	-	SYM
inlawrev-18024	435	133	26	26	NUM
inlawrev-18024	435	134	-	-	PUNCT
inlawrev-18024	435	135	6	6	NUM
inlawrev-18024	435	136	-	-	SYM
inlawrev-18024	435	137	2	2	NUM
inlawrev-18024	435	138	requires	require	VERB
inlawrev-18024	435	139	a	a	DET
inlawrev-18024	435	140	taxpayer	taxpayer	NOUN
inlawrev-18024	435	141	to	to	PART
inlawrev-18024	435	142	file	file	VERB
inlawrev-18024	435	143	a	a	DET
inlawrev-18024	435	144	petition	petition	NOUN
inlawrev-18024	435	145	asking	ask	VERB
inlawrev-18024	435	146	168	168	NUM
inlawrev-18024	435	147	.	.	PUNCT
inlawrev-18024	436	1	i	i	PRON
inlawrev-18024	436	2	d.	d.	PROPN
inlawrev-18024	436	3	169	169	NUM
inlawrev-18024	436	4	.	.	PUNCT
inlawrev-18024	437	1	i	i	PRON
inlawrev-18024	437	2	d.	d.	PROPN
inlawrev-18024	437	3	at	at	ADP
inlawrev-18024	437	4	880	880	NUM
inlawrev-18024	437	5	-	-	SYM
inlawrev-18024	437	6	81	81	NUM
inlawrev-18024	437	7	.	.	PUNCT
inlawrev-18024	437	8	170	170	NUM
inlawrev-18024	437	9	.	.	PUNCT
inlawrev-18024	438	1	i	i	PRON
inlawrev-18024	438	2	d.	d.	PROPN
inlawrev-18024	438	3	at	at	ADP
inlawrev-18024	438	4	880	880	NUM
inlawrev-18024	438	5	.	.	PUNCT
inlawrev-18024	439	1	171	171	NUM
inlawrev-18024	439	2	.	.	PUNCT
inlawrev-18024	440	1	i	i	PRON
inlawrev-18024	440	2	d.	d.	PROPN
inlawrev-18024	440	3	172	172	NUM
inlawrev-18024	440	4	.	.	PUNCT
inlawrev-18024	441	1	i	i	PRON
inlawrev-18024	441	2	d.	d.	PROPN
inlawrev-18024	441	3	at	at	ADP
inlawrev-18024	441	4	881	881	NUM
inlawrev-18024	441	5	.	.	PUNCT
inlawrev-18024	441	6	173	173	NUM
inlawrev-18024	441	7	.	.	PUNCT
inlawrev-18024	442	1	i	i	PRON
inlawrev-18024	442	2	d.	d.	PROPN
inlawrev-18024	442	3	at	at	ADP
inlawrev-18024	442	4	882	882	NUM
inlawrev-18024	442	5	.	.	PUNCT
inlawrev-18024	442	6	174	174	NUM
inlawrev-18024	442	7	.	.	PUNCT
inlawrev-18024	443	1	i	i	PRON
inlawrev-18024	443	2	d.	d.	PROPN
inlawrev-18024	443	3	175	175	NUM
inlawrev-18024	443	4	.	.	PUNCT
inlawrev-18024	444	1	i	i	PRON
inlawrev-18024	444	2	d.	d.	PROPN
inlawrev-18024	444	3	176	176	NUM
inlawrev-18024	444	4	.	.	PUNCT
inlawrev-18024	445	1	i	i	PRON
inlawrev-18024	445	2	d.	d.	PROPN
inlawrev-18024	445	3	at	at	ADP
inlawrev-18024	445	4	882	882	NUM
inlawrev-18024	445	5	-	-	SYM
inlawrev-18024	445	6	83	83	NUM
inlawrev-18024	445	7	.	.	PUNCT
inlawrev-18024	445	8	177	177	NUM
inlawrev-18024	445	9	.	.	PUNCT
inlawrev-18024	446	1	i	i	PRON
inlawrev-18024	446	2	d.	d.	PROPN
inlawrev-18024	446	3	at	at	ADP
inlawrev-18024	446	4	882	882	NUM
inlawrev-18024	446	5	.	.	PUNCT
inlawrev-18024	446	6	178	178	NUM
inlawrev-18024	446	7	.	.	PUNCT
inlawrev-18024	447	1	i	i	PRON
inlawrev-18024	447	2	d.	d.	PROPN
inlawrev-18024	447	3	at	at	ADP
inlawrev-18024	447	4	883	883	NUM
inlawrev-18024	447	5	.	.	PUNCT
inlawrev-18024	447	6	179	179	NUM
inlawrev-18024	447	7	.	.	PUNCT
inlawrev-18024	448	1	i	i	PRON
inlawrev-18024	448	2	d.	d.	PROPN
inlawrev-18024	448	3	180	180	NUM
inlawrev-18024	448	4	.	.	PUNCT
inlawrev-18024	449	1	956	956	NUM
inlawrev-18024	449	2	n.e.2d	n.e.2d	NOUN
inlawrev-18024	449	3	783	783	NUM
inlawrev-18024	449	4	(	(	PUNCT
inlawrev-18024	449	5	ind	ind	NOUN
inlawrev-18024	449	6	.	.	PUNCT
inlawrev-18024	450	1	t.c	t.c	PROPN
inlawrev-18024	450	2	.	.	PROPN
inlawrev-18024	450	3	2011	2011	NUM
inlawrev-18024	450	4	)	)	PUNCT
inlawrev-18024	450	5	.	.	PUNCT
inlawrev-18024	451	1	181	181	NUM
inlawrev-18024	451	2	.	.	PUNCT
inlawrev-18024	452	1	i	i	PRON
inlawrev-18024	452	2	d.	d.	PROPN
inlawrev-18024	452	3	at	at	ADP
inlawrev-18024	452	4	784	784	NUM
inlawrev-18024	452	5	.	.	PUNCT
inlawrev-18024	452	6	182	182	NUM
inlawrev-18024	452	7	.	.	PUNCT
inlawrev-18024	453	1	i	i	PRON
inlawrev-18024	453	2	d.	d.	PROPN
inlawrev-18024	453	3	1360	1360	NUM
inlawrev-18024	453	4	indiana	indiana	PROPN
inlawrev-18024	453	5	law	law	PROPN
inlawrev-18024	453	6	review	review	NOUN
inlawrev-18024	454	1	[	[	X
inlawrev-18024	454	2	vol	vol	NOUN
inlawrev-18024	454	3	.	.	PUNCT
inlawrev-18024	455	1	45:1341	45:1341	NOUN
inlawrev-18024	455	2	the	the	DET
inlawrev-18024	455	3	tax	tax	NOUN
inlawrev-18024	455	4	court	court	NOUN
inlawrev-18024	455	5	to	to	PART
inlawrev-18024	455	6	set	set	VERB
inlawrev-18024	455	7	aside	aside	ADP
inlawrev-18024	455	8	the	the	DET
inlawrev-18024	455	9	final	final	ADJ
inlawrev-18024	455	10	determination	determination	NOUN
inlawrev-18024	455	11	of	of	ADP
inlawrev-18024	455	12	the	the	DET
inlawrev-18024	455	13	ibtr.183	ibtr.183	NOUN
inlawrev-18024	455	14	according	accord	VERB
inlawrev-18024	455	15	to	to	ADP
inlawrev-18024	455	16	the	the	DET
inlawrev-18024	455	17	statute	statute	NOUN
inlawrev-18024	455	18	,	,	PUNCT
inlawrev-18024	455	19	“	"	PUNCT
inlawrev-18024	455	20	if	if	SCONJ
inlawrev-18024	455	21	a	a	DET
inlawrev-18024	455	22	taxpayer	taxpayer	NOUN
inlawrev-18024	455	23	fails	fail	VERB
inlawrev-18024	455	24	to	to	PART
inlawrev-18024	455	25	comply	comply	VERB
inlawrev-18024	455	26	with	with	ADP
inlawrev-18024	455	27	any	any	DET
inlawrev-18024	455	28	statutory	statutory	ADJ
inlawrev-18024	455	29	requirement	requirement	NOUN
inlawrev-18024	455	30	for	for	ADP
inlawrev-18024	455	31	the	the	DET
inlawrev-18024	455	32	imitation	imitation	NOUN
inlawrev-18024	455	33	of	of	ADP
inlawrev-18024	455	34	an	an	DET
inlawrev-18024	455	35	original	original	ADJ
inlawrev-18024	455	36	tax	tax	NOUN
inlawrev-18024	455	37	appeal	appeal	NOUN
inlawrev-18024	455	38	,	,	PUNCT
inlawrev-18024	455	39	the	the	DET
inlawrev-18024	455	40	tax	tax	NOUN
inlawrev-18024	455	41	court	court	NOUN
inlawrev-18024	455	42	does	do	AUX
inlawrev-18024	455	43	not	not	PART
inlawrev-18024	455	44	have	have	VERB
inlawrev-18024	455	45	jurisdiction	jurisdiction	NOUN
inlawrev-18024	455	46	to	to	PART
inlawrev-18024	455	47	hear	hear	VERB
inlawrev-18024	455	48	the	the	DET
inlawrev-18024	455	49	appeal	appeal	NOUN
inlawrev-18024	455	50	.	.	PUNCT
inlawrev-18024	455	51	”184	”184	PROPN
inlawrev-18024	456	1	furthermore	furthermore	ADV
inlawrev-18024	456	2	,	,	PUNCT
inlawrev-18024	456	3	indiana	indiana	PROPN
inlawrev-18024	456	4	code	code	PROPN
inlawrev-18024	456	5	section	section	NOUN
inlawrev-18024	456	6	6	6	NUM
inlawrev-18024	456	7	-	-	SYM
inlawrev-18024	456	8	1.1	1.1	NUM
inlawrev-18024	456	9	-	-	PUNCT
inlawrev-18024	456	10	15	15	NUM
inlawrev-18024	456	11	-	-	PUNCT
inlawrev-18024	456	12	5(b	5(b	NUM
inlawrev-18024	456	13	)	)	PUNCT
inlawrev-18024	456	14	specifies	specifie	NOUN
inlawrev-18024	456	15	that	that	PRON
inlawrev-18024	456	16	a	a	DET
inlawrev-18024	456	17	“	"	PUNCT
inlawrev-18024	456	18	party	party	NOUN
inlawrev-18024	456	19	must	must	AUX
inlawrev-18024	456	20	:	:	PUNCT
inlawrev-18024	456	21	(	(	PUNCT
inlawrev-18024	456	22	1	1	X
inlawrev-18024	456	23	)	)	PUNCT
inlawrev-18024	456	24	file	file	VERB
inlawrev-18024	456	25	a	a	DET
inlawrev-18024	456	26	petition	petition	NOUN
inlawrev-18024	456	27	with	with	ADP
inlawrev-18024	456	28	the	the	DET
inlawrev-18024	456	29	indiana	indiana	PROPN
inlawrev-18024	456	30	tax	tax	NOUN
inlawrev-18024	456	31	court	court	NOUN
inlawrev-18024	456	32	;	;	PUNCT
inlawrev-18024	456	33	(	(	PUNCT
inlawrev-18024	456	34	2	2	X
inlawrev-18024	456	35	)	)	PUNCT
inlawrev-18024	456	36	serve	serve	VERB
inlawrev-18024	456	37	a	a	DET
inlawrev-18024	456	38	copy	copy	NOUN
inlawrev-18024	456	39	of	of	ADP
inlawrev-18024	456	40	the	the	DET
inlawrev-18024	456	41	petition	petition	NOUN
inlawrev-18024	456	42	on	on	ADP
inlawrev-18024	456	43	(	(	PUNCT
inlawrev-18024	456	44	a	a	X
inlawrev-18024	456	45	)	)	PUNCT
inlawrev-18024	456	46	the	the	DET
inlawrev-18024	456	47	county	county	NOUN
inlawrev-18024	456	48	assessor	assessor	NOUN
inlawrev-18024	456	49	;	;	PUNCT
inlawrev-18024	456	50	(	(	PUNCT
inlawrev-18024	456	51	b	b	X
inlawrev-18024	456	52	)	)	PUNCT
inlawrev-18024	456	53	attorney	attorney	NOUN
inlawrev-18024	456	54	general	general	NOUN
inlawrev-18024	456	55	;	;	PUNCT
inlawrev-18024	456	56	and	and	CCONJ
inlawrev-18024	456	57	(	(	PUNCT
inlawrev-18024	456	58	c	c	X
inlawrev-18024	456	59	)	)	PUNCT
inlawrev-18024	456	60	any	any	DET
inlawrev-18024	456	61	entity	entity	NOUN
inlawrev-18024	456	62	that	that	PRON
inlawrev-18024	456	63	filed	file	VERB
inlawrev-18024	456	64	an	an	DET
inlawrev-18024	456	65	amicus	amicus	NOUN
inlawrev-18024	456	66	curiae	curiae	NOUN
inlawrev-18024	456	67	brief	brief	ADJ
inlawrev-18024	456	68	with	with	ADP
inlawrev-18024	456	69	the	the	DET
inlawrev-18024	456	70	[	[	X
inlawrev-18024	456	71	ibtr	ibtr	ADJ
inlawrev-18024	456	72	]	]	X
inlawrev-18024	456	73	;	;	PUNCT
inlawrev-18024	456	74	and	and	CCONJ
inlawrev-18024	456	75	(	(	PUNCT
inlawrev-18024	456	76	3	3	X
inlawrev-18024	456	77	)	)	PUNCT
inlawrev-18024	456	78	file	file	NOUN
inlawrev-18024	456	79	a	a	DET
inlawrev-18024	456	80	written	write	VERB
inlawrev-18024	456	81	notice	notice	NOUN
inlawrev-18024	456	82	of	of	ADP
inlawrev-18024	456	83	appeal	appeal	NOUN
inlawrev-18024	456	84	with	with	ADP
inlawrev-18024	456	85	the	the	DET
inlawrev-18024	456	86	[	[	X
inlawrev-18024	456	87	ibtr	ibtr	X
inlawrev-18024	456	88	]	]	X
inlawrev-18024	456	89	informing	inform	VERB
inlawrev-18024	456	90	the	the	DET
inlawrev-18024	456	91	[	[	X
inlawrev-18024	456	92	ibtr	ibtr	X
inlawrev-18024	456	93	]	]	PUNCT
inlawrev-18024	456	94	of	of	ADP
inlawrev-18024	456	95	the	the	DET
inlawrev-18024	456	96	party	party	NOUN
inlawrev-18024	456	97	’s	’s	PART
inlawrev-18024	456	98	intent	intent	NOUN
inlawrev-18024	456	99	to	to	PART
inlawrev-18024	456	100	obtain	obtain	VERB
inlawrev-18024	456	101	judicial	judicial	ADJ
inlawrev-18024	456	102	review	review	NOUN
inlawrev-18024	456	103	.	.	PUNCT
inlawrev-18024	456	104	”185	”185	PUNCT
inlawrev-18024	457	1	although	although	SCONJ
inlawrev-18024	457	2	the	the	DET
inlawrev-18024	457	3	above	above	ADJ
inlawrev-18024	457	4	statutes	statute	NOUN
inlawrev-18024	457	5	do	do	AUX
inlawrev-18024	457	6	not	not	PART
inlawrev-18024	457	7	say	say	VERB
inlawrev-18024	457	8	how	how	SCONJ
inlawrev-18024	457	9	a	a	DET
inlawrev-18024	457	10	party	party	NOUN
inlawrev-18024	457	11	must	must	AUX
inlawrev-18024	457	12	serve	serve	VERB
inlawrev-18024	457	13	the	the	DET
inlawrev-18024	457	14	petition	petition	NOUN
inlawrev-18024	457	15	,	,	PUNCT
inlawrev-18024	457	16	indiana	indiana	PROPN
inlawrev-18024	457	17	tax	tax	PROPN
inlawrev-18024	457	18	court	court	NOUN
inlawrev-18024	457	19	rule	rule	VERB
inlawrev-18024	457	20	16	16	NUM
inlawrev-18024	457	21	specifies	specifie	NOUN
inlawrev-18024	457	22	the	the	DET
inlawrev-18024	457	23	manner	manner	NOUN
inlawrev-18024	457	24	of	of	ADP
inlawrev-18024	457	25	service	service	NOUN
inlawrev-18024	457	26	required	require	VERB
inlawrev-18024	457	27	.	.	PUNCT
inlawrev-18024	458	1	tax	tax	NOUN
inlawrev-18024	458	2	court	court	NOUN
inlawrev-18024	458	3	rule	rule	VERB
inlawrev-18024	458	4	16	16	NUM
inlawrev-18024	458	5	states	state	NOUN
inlawrev-18024	458	6	that	that	SCONJ
inlawrev-18024	458	7	“	"	PUNCT
inlawrev-18024	458	8	[	[	X
inlawrev-18024	458	9	a	a	X
inlawrev-18024	458	10	]	]	X
inlawrev-18024	458	11	copy	copy	NOUN
inlawrev-18024	458	12	of	of	ADP
inlawrev-18024	458	13	the	the	DET
inlawrev-18024	458	14	notice	notice	NOUN
inlawrev-18024	458	15	of	of	ADP
inlawrev-18024	458	16	claim	claim	NOUN
inlawrev-18024	458	17	shall	shall	AUX
inlawrev-18024	458	18	be	be	AUX
inlawrev-18024	458	19	served	serve	VERB
inlawrev-18024	458	20	upon	upon	SCONJ
inlawrev-18024	458	21	the	the	DET
inlawrev-18024	458	22	attorney	attorney	NOUN
inlawrev-18024	458	23	general	general	NOUN
inlawrev-18024	458	24	by	by	ADP
inlawrev-18024	458	25	registered	register	VERB
inlawrev-18024	458	26	or	or	CCONJ
inlawrev-18024	458	27	certified	certified	ADJ
inlawrev-18024	458	28	mail	mail	NOUN
inlawrev-18024	458	29	,	,	PUNCT
inlawrev-18024	458	30	return	return	VERB
inlawrev-18024	458	31	receipt	receipt	NOUN
inlawrev-18024	458	32	requested	request	VERB
inlawrev-18024	458	33	.	.	PUNCT
inlawrev-18024	459	1	”186	”186	AUX
inlawrev-18024	459	2	the	the	DET
inlawrev-18024	459	3	marion	marion	PROPN
inlawrev-18024	459	4	county	county	NOUN
inlawrev-18024	459	5	assessor	assessor	NOUN
inlawrev-18024	459	6	argued	argue	VERB
inlawrev-18024	459	7	that	that	SCONJ
inlawrev-18024	459	8	idris	idris	PROPN
inlawrev-18024	459	9	failed	fail	VERB
inlawrev-18024	459	10	to	to	PART
inlawrev-18024	459	11	comply	comply	VERB
inlawrev-18024	459	12	with	with	ADP
inlawrev-18024	459	13	the	the	DET
inlawrev-18024	459	14	statutory	statutory	ADJ
inlawrev-18024	459	15	requirements	requirement	NOUN
inlawrev-18024	459	16	because	because	SCONJ
inlawrev-18024	459	17	“	"	PUNCT
inlawrev-18024	459	18	the	the	DET
inlawrev-18024	459	19	clerk	clerk	NOUN
inlawrev-18024	459	20	served	serve	VERB
inlawrev-18024	459	21	a	a	DET
inlawrev-18024	459	22	copy	copy	NOUN
inlawrev-18024	459	23	of	of	ADP
inlawrev-18024	459	24	the	the	DET
inlawrev-18024	459	25	petition	petition	NOUN
inlawrev-18024	459	26	on	on	ADP
inlawrev-18024	459	27	the	the	DET
inlawrev-18024	459	28	attorney	attorney	NOUN
inlawrev-18024	459	29	general	general	NOUN
inlawrev-18024	459	30	when	when	SCONJ
inlawrev-18024	459	31	idris	idris	PROPN
inlawrev-18024	459	32	was	be	AUX
inlawrev-18024	459	33	required	require	VERB
inlawrev-18024	459	34	to	to	PART
inlawrev-18024	459	35	do	do	VERB
inlawrev-18024	459	36	so	so	ADV
inlawrev-18024	459	37	.	.	PUNCT
inlawrev-18024	459	38	”187	”187	PUNCT
inlawrev-18024	460	1	in	in	ADP
inlawrev-18024	460	2	response	response	NOUN
inlawrev-18024	460	3	,	,	PUNCT
inlawrev-18024	460	4	idris	idris	PROPN
inlawrev-18024	460	5	maintained	maintain	VERB
inlawrev-18024	460	6	that	that	SCONJ
inlawrev-18024	460	7	she	she	PRON
inlawrev-18024	460	8	left	leave	VERB
inlawrev-18024	460	9	four	four	NUM
inlawrev-18024	460	10	copies	copy	NOUN
inlawrev-18024	460	11	of	of	ADP
inlawrev-18024	460	12	the	the	DET
inlawrev-18024	460	13	petition	petition	NOUN
inlawrev-18024	460	14	,	,	PUNCT
inlawrev-18024	460	15	ibtr	ibtr	ADJ
inlawrev-18024	460	16	final	final	ADJ
inlawrev-18024	460	17	determination	determination	NOUN
inlawrev-18024	460	18	,	,	PUNCT
inlawrev-18024	460	19	letter	letter	NOUN
inlawrev-18024	460	20	from	from	ADP
inlawrev-18024	460	21	the	the	DET
inlawrev-18024	460	22	assessor	assessor	NOUN
inlawrev-18024	460	23	,	,	PUNCT
inlawrev-18024	460	24	and	and	CCONJ
inlawrev-18024	460	25	other	other	ADJ
inlawrev-18024	460	26	relevant	relevant	ADJ
inlawrev-18024	460	27	documents	document	NOUN
inlawrev-18024	460	28	with	with	ADP
inlawrev-18024	460	29	the	the	DET
inlawrev-18024	460	30	clerk	clerk	NOUN
inlawrev-18024	460	31	’s	’s	PART
inlawrev-18024	460	32	office.188	office.188	NOUN
inlawrev-18024	460	33	idris	idris	PROPN
inlawrev-18024	460	34	argued	argue	VERB
inlawrev-18024	460	35	that	that	SCONJ
inlawrev-18024	460	36	the	the	DET
inlawrev-18024	460	37	clerk	clerk	NOUN
inlawrev-18024	460	38	’s	’s	PART
inlawrev-18024	460	39	office	office	NOUN
inlawrev-18024	460	40	that	that	SCONJ
inlawrev-18024	460	41	it	it	PRON
inlawrev-18024	460	42	would	would	AUX
inlawrev-18024	460	43	distribute	distribute	VERB
inlawrev-18024	460	44	the	the	DET
inlawrev-18024	460	45	documents	document	NOUN
inlawrev-18024	460	46	,	,	PUNCT
inlawrev-18024	460	47	and	and	CCONJ
inlawrev-18024	460	48	the	the	DET
inlawrev-18024	460	49	clerk	clerk	NOUN
inlawrev-18024	460	50	mailed	mail	VERB
inlawrev-18024	460	51	a	a	DET
inlawrev-18024	460	52	copy	copy	NOUN
inlawrev-18024	460	53	of	of	ADP
inlawrev-18024	460	54	the	the	DET
inlawrev-18024	460	55	petition	petition	NOUN
inlawrev-18024	460	56	to	to	ADP
inlawrev-18024	460	57	the	the	DET
inlawrev-18024	460	58	attorney	attorney	NOUN
inlawrev-18024	460	59	general	general	NOUN
inlawrev-18024	460	60	on	on	ADP
inlawrev-18024	460	61	the	the	DET
inlawrev-18024	460	62	same	same	ADJ
inlawrev-18024	460	63	day.189	day.189	NOUN
inlawrev-18024	460	64	the	the	DET
inlawrev-18024	460	65	tax	tax	NOUN
inlawrev-18024	460	66	court	court	NOUN
inlawrev-18024	460	67	held	hold	VERB
inlawrev-18024	460	68	that	that	SCONJ
inlawrev-18024	460	69	idris	idris	PROPN
inlawrev-18024	460	70	compiled	compile	VERB
inlawrev-18024	460	71	with	with	ADP
inlawrev-18024	460	72	the	the	DET
inlawrev-18024	460	73	requirements	requirement	NOUN
inlawrev-18024	460	74	of	of	ADP
inlawrev-18024	460	75	ic	ic	PROPN
inlawrev-18024	460	76	6	6	NUM
inlawrev-18024	460	77	-	-	SYM
inlawrev-18024	460	78	1.1	1.1	NUM
inlawrev-18024	460	79	-	-	PUNCT
inlawrev-18024	460	80	15	15	NUM
inlawrev-18024	460	81	-	-	SYM
inlawrev-18024	460	82	5.190	5.190	NUM
inlawrev-18024	460	83	although	although	SCONJ
inlawrev-18024	460	84	the	the	DET
inlawrev-18024	460	85	statute	statute	NOUN
inlawrev-18024	460	86	does	do	AUX
inlawrev-18024	460	87	not	not	PART
inlawrev-18024	460	88	specify	specify	VERB
inlawrev-18024	460	89	how	how	SCONJ
inlawrev-18024	460	90	a	a	DET
inlawrev-18024	460	91	party	party	NOUN
inlawrev-18024	460	92	is	be	AUX
inlawrev-18024	460	93	to	to	PART
inlawrev-18024	460	94	serve	serve	VERB
inlawrev-18024	460	95	the	the	DET
inlawrev-18024	460	96	attorney	attorney	NOUN
inlawrev-18024	460	97	general	general	NOUN
inlawrev-18024	460	98	,	,	PUNCT
inlawrev-18024	460	99	the	the	DET
inlawrev-18024	460	100	court	court	NOUN
inlawrev-18024	460	101	concluded	conclude	VERB
inlawrev-18024	460	102	that	that	SCONJ
inlawrev-18024	460	103	“	"	PUNCT
inlawrev-18024	460	104	the	the	DET
inlawrev-18024	460	105	statute	statute	NOUN
inlawrev-18024	460	106	’s	’s	PART
inlawrev-18024	460	107	silence	silence	NOUN
inlawrev-18024	460	108	as	as	ADP
inlawrev-18024	460	109	to	to	ADP
inlawrev-18024	460	110	the	the	DET
inlawrev-18024	460	111	method	method	NOUN
inlawrev-18024	460	112	of	of	ADP
inlawrev-18024	460	113	service	service	NOUN
inlawrev-18024	460	114	indicates	indicate	VERB
inlawrev-18024	460	115	its	its	PRON
inlawrev-18024	460	116	concern	concern	NOUN
inlawrev-18024	460	117	is	be	AUX
inlawrev-18024	460	118	not	not	PART
inlawrev-18024	460	119	how	how	SCONJ
inlawrev-18024	460	120	service	service	NOUN
inlawrev-18024	460	121	is	be	AUX
inlawrev-18024	460	122	accomplished	accomplish	VERB
inlawrev-18024	460	123	,	,	PUNCT
inlawrev-18024	460	124	but	but	CCONJ
inlawrev-18024	460	125	rather	rather	ADV
inlawrev-18024	460	126	that	that	SCONJ
inlawrev-18024	460	127	it	it	PRON
inlawrev-18024	460	128	is	be	AUX
inlawrev-18024	460	129	made	make	VERB
inlawrev-18024	460	130	.	.	PUNCT
inlawrev-18024	460	131	”191	”191	PUNCT
inlawrev-18024	461	1	furthermore	furthermore	ADV
inlawrev-18024	461	2	,	,	PUNCT
inlawrev-18024	461	3	the	the	DET
inlawrev-18024	461	4	tax	tax	NOUN
inlawrev-18024	461	5	court	court	NOUN
inlawrev-18024	461	6	held	hold	VERB
inlawrev-18024	461	7	that	that	SCONJ
inlawrev-18024	461	8	dismissal	dismissal	NOUN
inlawrev-18024	461	9	is	be	AUX
inlawrev-18024	461	10	not	not	PART
inlawrev-18024	461	11	appropriate	appropriate	ADJ
inlawrev-18024	461	12	under	under	ADP
inlawrev-18024	461	13	tax	tax	NOUN
inlawrev-18024	461	14	court	court	NOUN
inlawrev-18024	461	15	rule	rule	NOUN
inlawrev-18024	461	16	16	16	NUM
inlawrev-18024	461	17	because	because	SCONJ
inlawrev-18024	461	18	“	"	PUNCT
inlawrev-18024	461	19	[	[	X
inlawrev-18024	461	20	t]he	t]he	X
inlawrev-18024	461	21	purpose	purpose	NOUN
inlawrev-18024	461	22	of	of	ADP
inlawrev-18024	461	23	[	[	X
inlawrev-18024	461	24	the	the	DET
inlawrev-18024	461	25	]	]	X
inlawrev-18024	461	26	rule	rule	NOUN
inlawrev-18024	461	27	is	be	AUX
inlawrev-18024	461	28	to	to	PART
inlawrev-18024	461	29	ensure	ensure	VERB
inlawrev-18024	461	30	that	that	SCONJ
inlawrev-18024	461	31	there	there	PRON
inlawrev-18024	461	32	is	be	VERB
inlawrev-18024	461	33	evidence	evidence	NOUN
inlawrev-18024	461	34	of	of	ADP
inlawrev-18024	461	35	both	both	DET
inlawrev-18024	461	36	service	service	NOUN
inlawrev-18024	461	37	and	and	CCONJ
inlawrev-18024	461	38	receipt	receipt	NOUN
inlawrev-18024	461	39	.	.	PUNCT
inlawrev-18024	462	1	this	this	DET
inlawrev-18024	462	2	evidence	evidence	NOUN
inlawrev-18024	462	3	is	be	AUX
inlawrev-18024	462	4	present	present	ADJ
inlawrev-18024	462	5	here	here	ADV
inlawrev-18024	462	6	in	in	ADP
inlawrev-18024	462	7	both	both	CCONJ
inlawrev-18024	462	8	the	the	DET
inlawrev-18024	462	9	transmittal	transmittal	NOUN
inlawrev-18024	462	10	letter	letter	NOUN
inlawrev-18024	462	11	and	and	CCONJ
inlawrev-18024	462	12	the	the	DET
inlawrev-18024	462	13	assessor	assessor	NOUN
inlawrev-18024	462	14	’s	’s	PART
inlawrev-18024	462	15	own	own	ADJ
inlawrev-18024	462	16	acknowledgement	acknowledgement	NOUN
inlawrev-18024	462	17	.	.	PUNCT
inlawrev-18024	463	1	”192	”192	PUNCT
inlawrev-18024	463	2	therefore	therefore	ADV
inlawrev-18024	463	3	,	,	PUNCT
inlawrev-18024	463	4	idris	idris	PROPN
inlawrev-18024	463	5	’	'	PUNCT
inlawrev-18024	463	6	method	method	NOUN
inlawrev-18024	463	7	of	of	ADP
inlawrev-18024	463	8	service	service	NOUN
inlawrev-18024	463	9	was	be	AUX
inlawrev-18024	463	10	within	within	ADP
inlawrev-18024	463	11	the	the	DET
inlawrev-18024	463	12	purpose	purpose	NOUN
inlawrev-18024	463	13	of	of	ADP
inlawrev-18024	463	14	the	the	DET
inlawrev-18024	463	15	rule	rule	NOUN
inlawrev-18024	463	16	,	,	PUNCT
inlawrev-18024	463	17	and	and	CCONJ
inlawrev-18024	463	18	the	the	DET
inlawrev-18024	463	19	assessor	assessor	NOUN
inlawrev-18024	463	20	’s	’s	PART
inlawrev-18024	463	21	motion	motion	NOUN
inlawrev-18024	463	22	to	to	PART
inlawrev-18024	463	23	dismiss	dismiss	VERB
inlawrev-18024	463	24	was	be	AUX
inlawrev-18024	463	25	denied.193	denied.193	NOUN
inlawrev-18024	463	26	4	4	NUM
inlawrev-18024	463	27	.	.	NOUN
inlawrev-18024	463	28	fuller	full	ADJ
inlawrev-18024	463	29	v.	v.	PROPN
inlawrev-18024	463	30	cass	cass	PROPN
inlawrev-18024	463	31	county	county	PROPN
inlawrev-18024	463	32	assessor.194	assessor.194	PROPN
inlawrev-18024	463	33	—	—	PUNCT
inlawrev-18024	463	34	maurice	maurice	PROPN
inlawrev-18024	463	35	and	and	CCONJ
inlawrev-18024	463	36	craig	craig	PROPN
inlawrev-18024	463	37	fuller	fuller	ADV
inlawrev-18024	463	38	(	(	PUNCT
inlawrev-18024	463	39	the	the	DET
inlawrev-18024	463	40	“	"	PUNCT
inlawrev-18024	463	41	fullers	fuller	NOUN
inlawrev-18024	463	42	”	"	PUNCT
inlawrev-18024	463	43	)	)	PUNCT
inlawrev-18024	463	44	owned	own	VERB
inlawrev-18024	463	45	real	real	ADJ
inlawrev-18024	463	46	property	property	NOUN
inlawrev-18024	463	47	in	in	ADP
inlawrev-18024	463	48	cass	cass	PROPN
inlawrev-18024	463	49	county	county	PROPN
inlawrev-18024	463	50	,	,	PUNCT
inlawrev-18024	463	51	indiana.195	indiana.195	NOUN
inlawrev-18024	463	52	the	the	DET
inlawrev-18024	463	53	fullers	fuller	NOUN
inlawrev-18024	463	54	2008	2008	NUM
inlawrev-18024	463	55	183	183	NUM
inlawrev-18024	463	56	.	.	PUNCT
inlawrev-18024	464	1	ind	ind	PROPN
inlawrev-18024	464	2	.	.	PUNCT
inlawrev-18024	465	1	code	code	PROPN
inlawrev-18024	465	2	§	§	PROPN
inlawrev-18024	465	3	33	33	NUM
inlawrev-18024	465	4	-	-	SYM
inlawrev-18024	465	5	26	26	NUM
inlawrev-18024	465	6	-	-	PUNCT
inlawrev-18024	465	7	6	6	NUM
inlawrev-18024	465	8	-	-	PUNCT
inlawrev-18024	465	9	2(1	2(1	NUM
inlawrev-18024	465	10	)	)	PUNCT
inlawrev-18024	465	11	(	(	PUNCT
inlawrev-18024	465	12	2011	2011	NUM
inlawrev-18024	465	13	)	)	PUNCT
inlawrev-18024	465	14	.	.	PUNCT
inlawrev-18024	466	1	184	184	X
inlawrev-18024	466	2	.	.	PUNCT
inlawrev-18024	467	1	i	i	PRON
inlawrev-18024	467	2	d.	d.	PROPN
inlawrev-18024	467	3	185	185	NUM
inlawrev-18024	467	4	.	.	PUNCT
inlawrev-18024	468	1	i	i	PRON
inlawrev-18024	468	2	d.	d.	PROPN
inlawrev-18024	468	3	§	§	PROPN
inlawrev-18024	468	4	6	6	NUM
inlawrev-18024	468	5	-	-	SYM
inlawrev-18024	468	6	1.1	1.1	NUM
inlawrev-18024	468	7	-	-	PUNCT
inlawrev-18024	468	8	15	15	NUM
inlawrev-18024	468	9	-	-	NUM
inlawrev-18024	468	10	5(b	5(b	NUM
inlawrev-18024	468	11	)	)	PUNCT
inlawrev-18024	468	12	.	.	PUNCT
inlawrev-18024	469	1	186	186	NUM
inlawrev-18024	469	2	.	.	PUNCT
inlawrev-18024	470	1	ind	ind	NOUN
inlawrev-18024	470	2	.	.	PUNCT
inlawrev-18024	471	1	t.c	t.c	PROPN
inlawrev-18024	471	2	.	.	PROPN
inlawrev-18024	471	3	r.	r.	PROPN
inlawrev-18024	471	4	16(c	16(c	NUM
inlawrev-18024	471	5	)	)	PUNCT
inlawrev-18024	471	6	(	(	PUNCT
inlawrev-18024	471	7	2011	2011	NUM
inlawrev-18024	471	8	)	)	PUNCT
inlawrev-18024	471	9	.	.	PUNCT
inlawrev-18024	472	1	187	187	NUM
inlawrev-18024	472	2	.	.	PUNCT
inlawrev-18024	473	1	idris	idris	PROPN
inlawrev-18024	473	2	v.	v.	PROPN
inlawrev-18024	473	3	marion	marion	PROPN
inlawrev-18024	473	4	cnty	cnty	PROPN
inlawrev-18024	473	5	.	.	PUNCT
inlawrev-18024	474	1	assessor	assessor	NOUN
inlawrev-18024	474	2	,	,	PUNCT
inlawrev-18024	474	3	956	956	NUM
inlawrev-18024	474	4	n.e.2d	n.e.2d	NOUN
inlawrev-18024	474	5	783	783	NUM
inlawrev-18024	474	6	,	,	PUNCT
inlawrev-18024	474	7	785	785	NUM
inlawrev-18024	474	8	-	-	SYM
inlawrev-18024	474	9	86	86	NUM
inlawrev-18024	474	10	(	(	PUNCT
inlawrev-18024	474	11	ind	ind	NOUN
inlawrev-18024	474	12	.	.	PUNCT
inlawrev-18024	475	1	t.c	t.c	PROPN
inlawrev-18024	475	2	.	.	PROPN
inlawrev-18024	475	3	2011	2011	NUM
inlawrev-18024	475	4	)	)	PUNCT
inlawrev-18024	475	5	.	.	PUNCT
inlawrev-18024	476	1	188	188	NUM
inlawrev-18024	476	2	.	.	PUNCT
inlawrev-18024	477	1	i	i	PRON
inlawrev-18024	477	2	d.	d.	PROPN
inlawrev-18024	477	3	at	at	ADP
inlawrev-18024	477	4	786	786	NUM
inlawrev-18024	477	5	.	.	PUNCT
inlawrev-18024	477	6	189	189	NUM
inlawrev-18024	477	7	.	.	PUNCT
inlawrev-18024	478	1	i	i	PRON
inlawrev-18024	478	2	d.	d.	PROPN
inlawrev-18024	478	3	190	190	NUM
inlawrev-18024	478	4	.	.	PUNCT
inlawrev-18024	479	1	i	i	PRON
inlawrev-18024	479	2	d.	d.	PROPN
inlawrev-18024	479	3	191	191	NUM
inlawrev-18024	479	4	.	.	PUNCT
inlawrev-18024	480	1	i	i	PRON
inlawrev-18024	480	2	d.	d.	PROPN
inlawrev-18024	480	3	(	(	PUNCT
inlawrev-18024	480	4	citing	cite	VERB
inlawrev-18024	480	5	whetzel	whetzel	NOUN
inlawrev-18024	480	6	v.	v.	ADP
inlawrev-18024	480	7	dep’t	dep’t	NOUN
inlawrev-18024	480	8	of	of	ADP
inlawrev-18024	480	9	local	local	ADJ
inlawrev-18024	480	10	gov’t	gov’t	NUM
inlawrev-18024	480	11	fin	fin	NOUN
inlawrev-18024	480	12	.	.	PUNCT
inlawrev-18024	480	13	,	,	PUNCT
inlawrev-18024	480	14	761	761	NUM
inlawrev-18024	480	15	n.e.2d	n.e.2d	NOUN
inlawrev-18024	480	16	904	904	NUM
inlawrev-18024	480	17	,	,	PUNCT
inlawrev-18024	480	18	908	908	NUM
inlawrev-18024	480	19	(	(	PUNCT
inlawrev-18024	480	20	ind	ind	NOUN
inlawrev-18024	480	21	.	.	PUNCT
inlawrev-18024	481	1	t.c	t.c	PROPN
inlawrev-18024	481	2	.	.	PROPN
inlawrev-18024	481	3	2002	2002	NUM
inlawrev-18024	481	4	)	)	PUNCT
inlawrev-18024	481	5	)	)	PUNCT
inlawrev-18024	481	6	.	.	PUNCT
inlawrev-18024	482	1	192	192	NUM
inlawrev-18024	482	2	.	.	PUNCT
inlawrev-18024	483	1	i	i	PRON
inlawrev-18024	483	2	d.	d.	PROPN
inlawrev-18024	483	3	at	at	ADP
inlawrev-18024	483	4	787	787	NUM
inlawrev-18024	483	5	.	.	PUNCT
inlawrev-18024	483	6	193	193	NUM
inlawrev-18024	483	7	.	.	PUNCT
inlawrev-18024	484	1	i	i	PRON
inlawrev-18024	484	2	d.	d.	PROPN
inlawrev-18024	484	3	194	194	NUM
inlawrev-18024	484	4	.	.	PUNCT
inlawrev-18024	485	1	no	no	INTJ
inlawrev-18024	485	2	.	.	NOUN
inlawrev-18024	485	3	49t10	49t10	NUM
inlawrev-18024	485	4	-	-	PUNCT
inlawrev-18024	485	5	1011	1011	NUM
inlawrev-18024	485	6	-	-	PUNCT
inlawrev-18024	485	7	ta-68	ta-68	PRON
inlawrev-18024	485	8	,	,	PUNCT
inlawrev-18024	485	9	2011	2011	NUM
inlawrev-18024	485	10	wl	wl	NOUN
inlawrev-18024	485	11	5431823	5431823	NUM
inlawrev-18024	485	12	(	(	PUNCT
inlawrev-18024	485	13	ind	ind	NOUN
inlawrev-18024	485	14	.	.	PUNCT
inlawrev-18024	486	1	t.c	t.c	PROPN
inlawrev-18024	486	2	.	.	PROPN
inlawrev-18024	486	3	nov	nov	PROPN
inlawrev-18024	486	4	.	.	PROPN
inlawrev-18024	486	5	9	9	NUM
inlawrev-18024	486	6	,	,	PUNCT
inlawrev-18024	486	7	2011	2011	NUM
inlawrev-18024	486	8	)	)	PUNCT
inlawrev-18024	486	9	.	.	PUNCT
inlawrev-18024	487	1	195	195	NUM
inlawrev-18024	487	2	.	.	PUNCT
inlawrev-18024	488	1	i	i	PRON
inlawrev-18024	488	2	d.	d.	VERB
inlawrev-18024	488	3	at	at	ADP
inlawrev-18024	488	4	*	*	PROPN
inlawrev-18024	488	5	1	1	NUM
inlawrev-18024	488	6	.	.	NOUN
inlawrev-18024	488	7	2012	2012	NUM
inlawrev-18024	488	8	]	]	PUNCT
inlawrev-18024	488	9	taxation	taxation	NOUN
inlawrev-18024	488	10	1361	1361	NUM
inlawrev-18024	488	11	property	property	NOUN
inlawrev-18024	488	12	tax	tax	NOUN
inlawrev-18024	488	13	bill	bill	NOUN
inlawrev-18024	488	14	was	be	AUX
inlawrev-18024	488	15	higher	high	ADJ
inlawrev-18024	488	16	than	than	ADP
inlawrev-18024	488	17	any	any	PRON
inlawrev-18024	488	18	of	of	ADP
inlawrev-18024	488	19	the	the	DET
inlawrev-18024	488	20	prior	prior	ADJ
inlawrev-18024	488	21	property	property	NOUN
inlawrev-18024	488	22	owner	owner	NOUN
inlawrev-18024	488	23	’s	’s	PART
inlawrev-18024	488	24	was	be	AUX
inlawrev-18024	488	25	required	require	VERB
inlawrev-18024	488	26	to	to	PART
inlawrev-18024	488	27	pay.196	pay.196	VERB
inlawrev-18024	488	28	the	the	DET
inlawrev-18024	488	29	cass	cass	PROPN
inlawrev-18024	488	30	county	county	PROPN
inlawrev-18024	488	31	assessor	assessor	NOUN
inlawrev-18024	488	32	valued	value	VERB
inlawrev-18024	488	33	the	the	DET
inlawrev-18024	488	34	fullers	fuller	NOUN
inlawrev-18024	488	35	’	’	PART
inlawrev-18024	488	36	property	property	NOUN
inlawrev-18024	488	37	at	at	ADP
inlawrev-18024	488	38	$	$	SYM
inlawrev-18024	488	39	101,800.197	101,800.197	NUM
inlawrev-18024	488	40	the	the	DET
inlawrev-18024	488	41	fullers	fuller	NOUN
inlawrev-18024	488	42	claimed	claim	VERB
inlawrev-18024	488	43	tax	tax	NOUN
inlawrev-18024	488	44	liability	liability	NOUN
inlawrev-18024	488	45	was	be	AUX
inlawrev-18024	488	46	too	too	ADV
inlawrev-18024	488	47	high	high	ADJ
inlawrev-18024	488	48	because	because	SCONJ
inlawrev-18024	488	49	the	the	DET
inlawrev-18024	488	50	homestead	homestead	NOUN
inlawrev-18024	488	51	credit	credit	NOUN
inlawrev-18024	488	52	,	,	PUNCT
inlawrev-18024	488	53	homestead	homestead	NOUN
inlawrev-18024	488	54	standard	standard	PROPN
inlawrev-18024	488	55	deduction	deduction	NOUN
inlawrev-18024	488	56	,	,	PUNCT
inlawrev-18024	488	57	and	and	CCONJ
inlawrev-18024	488	58	mortgage	mortgage	NOUN
inlawrev-18024	488	59	deduction	deduction	NOUN
inlawrev-18024	488	60	were	be	AUX
inlawrev-18024	488	61	not	not	PART
inlawrev-18024	488	62	applied.198	applied.198	ADJ
inlawrev-18024	488	63	although	although	SCONJ
inlawrev-18024	488	64	the	the	DET
inlawrev-18024	488	65	fullers	fuller	NOUN
inlawrev-18024	488	66	attempted	attempt	VERB
inlawrev-18024	488	67	to	to	PART
inlawrev-18024	488	68	have	have	VERB
inlawrev-18024	488	69	them	they	PRON
inlawrev-18024	488	70	reinstated	reinstate	VERB
inlawrev-18024	488	71	,	,	PUNCT
inlawrev-18024	488	72	the	the	DET
inlawrev-18024	488	73	auditor	auditor	NOUN
inlawrev-18024	488	74	’s	’s	PART
inlawrev-18024	488	75	office	office	NOUN
inlawrev-18024	488	76	informed	inform	VERB
inlawrev-18024	488	77	them	they	PRON
inlawrev-18024	488	78	that	that	SCONJ
inlawrev-18024	488	79	they	they	PRON
inlawrev-18024	488	80	had	have	AUX
inlawrev-18024	488	81	missed	miss	VERB
inlawrev-18024	488	82	the	the	DET
inlawrev-18024	488	83	application	application	NOUN
inlawrev-18024	488	84	deadline.199	deadline.199	NOUN
inlawrev-18024	488	85	the	the	DET
inlawrev-18024	488	86	fullers	fuller	NOUN
inlawrev-18024	488	87	filed	file	VERB
inlawrev-18024	488	88	an	an	DET
inlawrev-18024	488	89	appeal	appeal	NOUN
inlawrev-18024	488	90	with	with	ADP
inlawrev-18024	488	91	the	the	DET
inlawrev-18024	488	92	cass	cass	PROPN
inlawrev-18024	488	93	county	county	PROPN
inlawrev-18024	488	94	ptaboa	ptaboa	NOUN
inlawrev-18024	488	95	,	,	PUNCT
inlawrev-18024	488	96	seeking	seek	VERB
inlawrev-18024	488	97	a	a	DET
inlawrev-18024	488	98	review	review	NOUN
inlawrev-18024	488	99	of	of	ADP
inlawrev-18024	488	100	both	both	CCONJ
inlawrev-18024	488	101	the	the	DET
inlawrev-18024	488	102	assessment	assessment	NOUN
inlawrev-18024	488	103	and	and	CCONJ
inlawrev-18024	488	104	their	their	PRON
inlawrev-18024	488	105	eligibility	eligibility	NOUN
inlawrev-18024	488	106	for	for	ADP
inlawrev-18024	488	107	the	the	DET
inlawrev-18024	488	108	credits	credit	NOUN
inlawrev-18024	488	109	and	and	CCONJ
inlawrev-18024	488	110	deductions.200	deductions.200	PRON
inlawrev-18024	488	111	the	the	DET
inlawrev-18024	488	112	ptaboa	ptaboa	NOUN
inlawrev-18024	488	113	reduced	reduce	VERB
inlawrev-18024	488	114	the	the	DET
inlawrev-18024	488	115	assessment	assessment	NOUN
inlawrev-18024	488	116	to	to	ADP
inlawrev-18024	488	117	$	$	SYM
inlawrev-18024	488	118	79,100	79,100	NUM
inlawrev-18024	488	119	but	but	CCONJ
inlawrev-18024	488	120	failed	fail	VERB
inlawrev-18024	488	121	to	to	PART
inlawrev-18024	488	122	address	address	VERB
inlawrev-18024	488	123	the	the	DET
inlawrev-18024	488	124	fullers	fuller	NOUN
inlawrev-18024	488	125	’	'	PUNCT
inlawrev-18024	488	126	claims	claim	NOUN
inlawrev-18024	488	127	concerning	concern	VERB
inlawrev-18024	488	128	credits	credit	NOUN
inlawrev-18024	488	129	and	and	CCONJ
inlawrev-18024	488	130	deductions.201	deductions.201	VERB
inlawrev-18024	488	131	the	the	DET
inlawrev-18024	488	132	fullers	fuller	NOUN
inlawrev-18024	488	133	timely	timely	ADV
inlawrev-18024	488	134	filed	file	VERB
inlawrev-18024	488	135	an	an	DET
inlawrev-18024	488	136	appeal	appeal	NOUN
inlawrev-18024	488	137	with	with	ADP
inlawrev-18024	488	138	the	the	DET
inlawrev-18024	488	139	ibtr	ibtr	NOUN
inlawrev-18024	488	140	,	,	PUNCT
inlawrev-18024	488	141	seeking	seek	VERB
inlawrev-18024	488	142	a	a	DET
inlawrev-18024	488	143	determination	determination	NOUN
inlawrev-18024	488	144	regarding	regard	VERB
inlawrev-18024	488	145	the	the	DET
inlawrev-18024	488	146	credits	credit	NOUN
inlawrev-18024	488	147	and	and	CCONJ
inlawrev-18024	488	148	deductions.202	deductions.202	NOUN
inlawrev-18024	488	149	in	in	ADP
inlawrev-18024	488	150	its	its	PRON
inlawrev-18024	488	151	final	final	ADJ
inlawrev-18024	488	152	determination	determination	NOUN
inlawrev-18024	488	153	,	,	PUNCT
inlawrev-18024	488	154	the	the	DET
inlawrev-18024	488	155	ibtr	ibtr	VERB
inlawrev-18024	488	156	concluded	conclude	VERB
inlawrev-18024	488	157	that	that	SCONJ
inlawrev-18024	488	158	the	the	DET
inlawrev-18024	488	159	fullers	fuller	NOUN
inlawrev-18024	488	160	“	"	PUNCT
inlawrev-18024	488	161	failed	fail	VERB
inlawrev-18024	488	162	to	to	PART
inlawrev-18024	488	163	establish	establish	VERB
inlawrev-18024	488	164	that	that	SCONJ
inlawrev-18024	488	165	[	[	X
inlawrev-18024	488	166	they	they	PRON
inlawrev-18024	488	167	]	]	PUNCT
inlawrev-18024	488	168	met	meet	VERB
inlawrev-18024	488	169	the	the	DET
inlawrev-18024	488	170	statutory	statutory	ADJ
inlawrev-18024	488	171	requirements	requirement	NOUN
inlawrev-18024	488	172	for	for	ADP
inlawrev-18024	488	173	the	the	DET
inlawrev-18024	488	174	credits	credit	NOUN
inlawrev-18024	488	175	and	and	CCONJ
inlawrev-18024	488	176	deductions	deduction	NOUN
inlawrev-18024	488	177	.	.	PUNCT
inlawrev-18024	488	178	”203	”203	PUNCT
inlawrev-18024	489	1	the	the	DET
inlawrev-18024	489	2	fullers	fuller	NOUN
inlawrev-18024	489	3	then	then	ADV
inlawrev-18024	489	4	filed	file	VERB
inlawrev-18024	489	5	an	an	DET
inlawrev-18024	489	6	original	original	ADJ
inlawrev-18024	489	7	tax	tax	NOUN
inlawrev-18024	489	8	appeal.204	appeal.204	NOUN
inlawrev-18024	489	9	on	on	ADP
inlawrev-18024	489	10	appeal	appeal	NOUN
inlawrev-18024	489	11	,	,	PUNCT
inlawrev-18024	489	12	the	the	DET
inlawrev-18024	489	13	fullers	fuller	NOUN
inlawrev-18024	489	14	argued	argue	VERB
inlawrev-18024	489	15	that	that	SCONJ
inlawrev-18024	489	16	it	it	PRON
inlawrev-18024	489	17	was	be	AUX
inlawrev-18024	489	18	inequitable	inequitable	ADJ
inlawrev-18024	489	19	to	to	PART
inlawrev-18024	489	20	require	require	VERB
inlawrev-18024	489	21	them	they	PRON
inlawrev-18024	489	22	to	to	PART
inlawrev-18024	489	23	pay	pay	VERB
inlawrev-18024	489	24	higher	high	ADJ
inlawrev-18024	489	25	taxes	taxis	NOUN
inlawrev-18024	489	26	because	because	SCONJ
inlawrev-18024	489	27	they	they	PRON
inlawrev-18024	489	28	had	have	AUX
inlawrev-18024	489	29	purchased	purchase	VERB
inlawrev-18024	489	30	the	the	DET
inlawrev-18024	489	31	home	home	NOUN
inlawrev-18024	489	32	“	"	PUNCT
inlawrev-18024	489	33	after	after	SCONJ
inlawrev-18024	489	34	the	the	DET
inlawrev-18024	489	35	statutorily	statutorily	ADV
inlawrev-18024	489	36	imposed	impose	VERB
inlawrev-18024	489	37	deadlines	deadline	NOUN
inlawrev-18024	489	38	”	"	PUNCT
inlawrev-18024	489	39	for	for	ADP
inlawrev-18024	489	40	the	the	DET
inlawrev-18024	489	41	credits	credit	NOUN
inlawrev-18024	489	42	and	and	CCONJ
inlawrev-18024	489	43	deduction	deduction	NOUN
inlawrev-18024	489	44	had	have	VERB
inlawrev-18024	489	45	passed.205	passed.205	NOUN
inlawrev-18024	489	46	in	in	ADP
inlawrev-18024	489	47	order	order	NOUN
inlawrev-18024	489	48	to	to	PART
inlawrev-18024	489	49	prove	prove	VERB
inlawrev-18024	489	50	that	that	SCONJ
inlawrev-18024	489	51	they	they	PRON
inlawrev-18024	489	52	qualified	qualify	VERB
inlawrev-18024	489	53	for	for	ADP
inlawrev-18024	489	54	the	the	DET
inlawrev-18024	489	55	homestead	homestead	NOUN
inlawrev-18024	489	56	credit	credit	NOUN
inlawrev-18024	489	57	and	and	CCONJ
inlawrev-18024	489	58	the	the	DET
inlawrev-18024	489	59	homestead	homestead	NOUN
inlawrev-18024	489	60	standard	standard	PROPN
inlawrev-18024	489	61	deduction	deduction	NOUN
inlawrev-18024	489	62	,	,	PUNCT
inlawrev-18024	489	63	the	the	DET
inlawrev-18024	489	64	fullers	fuller	NOUN
inlawrev-18024	489	65	were	be	AUX
inlawrev-18024	489	66	required	require	VERB
inlawrev-18024	489	67	to	to	PART
inlawrev-18024	489	68	establish	establish	VERB
inlawrev-18024	489	69	ownership	ownership	NOUN
inlawrev-18024	489	70	of	of	ADP
inlawrev-18024	489	71	the	the	DET
inlawrev-18024	489	72	property	property	NOUN
inlawrev-18024	489	73	on	on	ADP
inlawrev-18024	489	74	the	the	DET
inlawrev-18024	489	75	assessment	assessment	NOUN
inlawrev-18024	489	76	date.206	date.206	VERB
inlawrev-18024	489	77	the	the	DET
inlawrev-18024	489	78	tax	tax	NOUN
inlawrev-18024	489	79	court	court	NOUN
inlawrev-18024	489	80	held	hold	VERB
inlawrev-18024	489	81	that	that	SCONJ
inlawrev-18024	489	82	the	the	DET
inlawrev-18024	489	83	fullers	fuller	NOUN
inlawrev-18024	489	84	failed	fail	VERB
inlawrev-18024	489	85	to	to	PART
inlawrev-18024	489	86	establish	establish	VERB
inlawrev-18024	489	87	that	that	SCONJ
inlawrev-18024	489	88	they	they	PRON
inlawrev-18024	489	89	were	be	AUX
inlawrev-18024	489	90	entitled	entitle	VERB
inlawrev-18024	489	91	to	to	ADP
inlawrev-18024	489	92	the	the	DET
inlawrev-18024	489	93	credit	credit	NOUN
inlawrev-18024	489	94	or	or	CCONJ
inlawrev-18024	489	95	the	the	DET
inlawrev-18024	489	96	deductions.207	deductions.207	NOUN
inlawrev-18024	489	97	furthermore	furthermore	ADV
inlawrev-18024	489	98	,	,	PUNCT
inlawrev-18024	489	99	to	to	PART
inlawrev-18024	489	100	be	be	AUX
inlawrev-18024	489	101	eligible	eligible	ADJ
inlawrev-18024	489	102	for	for	ADP
inlawrev-18024	489	103	the	the	DET
inlawrev-18024	489	104	mortgage	mortgage	NOUN
inlawrev-18024	489	105	deduction	deduction	NOUN
inlawrev-18024	489	106	,	,	PUNCT
inlawrev-18024	489	107	the	the	DET
inlawrev-18024	489	108	fullers	fuller	NOUN
inlawrev-18024	489	109	had	have	VERB
inlawrev-18024	489	110	to	to	PART
inlawrev-18024	489	111	have	have	VERB
inlawrev-18024	489	112	a	a	DET
inlawrev-18024	489	113	mortgage	mortgage	NOUN
inlawrev-18024	489	114	and	and	CCONJ
inlawrev-18024	489	115	“	"	PUNCT
inlawrev-18024	489	116	file	file	VERB
inlawrev-18024	489	117	the	the	DET
inlawrev-18024	489	118	requisite	requisite	ADJ
inlawrev-18024	489	119	application	application	NOUN
inlawrev-18024	489	120	for	for	ADP
inlawrev-18024	489	121	the	the	DET
inlawrev-18024	489	122	deduction	deduction	NOUN
inlawrev-18024	489	123	on	on	ADP
inlawrev-18024	489	124	or	or	CCONJ
inlawrev-18024	489	125	before	before	ADP
inlawrev-18024	489	126	october	october	PROPN
inlawrev-18024	489	127	15	15	NUM
inlawrev-18024	489	128	,	,	PUNCT
inlawrev-18024	489	129	2007.”208	2007.”208	NUM
inlawrev-18024	489	130	although	although	SCONJ
inlawrev-18024	489	131	the	the	DET
inlawrev-18024	489	132	certified	certify	VERB
inlawrev-18024	489	133	administrative	administrative	ADJ
inlawrev-18024	489	134	record	record	NOUN
inlawrev-18024	489	135	indicates	indicate	VERB
inlawrev-18024	489	136	that	that	SCONJ
inlawrev-18024	489	137	the	the	DET
inlawrev-18024	489	138	fullers	fuller	NOUN
inlawrev-18024	489	139	had	have	VERB
inlawrev-18024	489	140	a	a	DET
inlawrev-18024	489	141	mortgage	mortgage	NOUN
inlawrev-18024	489	142	,	,	PUNCT
inlawrev-18024	489	143	they	they	PRON
inlawrev-18024	489	144	could	could	AUX
inlawrev-18024	489	145	not	not	PART
inlawrev-18024	489	146	comply	comply	VERB
inlawrev-18024	489	147	with	with	ADP
inlawrev-18024	489	148	the	the	DET
inlawrev-18024	489	149	application	application	NOUN
inlawrev-18024	489	150	deadline	deadline	NOUN
inlawrev-18024	489	151	because	because	SCONJ
inlawrev-18024	489	152	the	the	DET
inlawrev-18024	489	153	deadline	deadline	NOUN
inlawrev-18024	489	154	had	have	AUX
inlawrev-18024	489	155	lapsed	lapse	VERB
inlawrev-18024	489	156	before	before	SCONJ
inlawrev-18024	489	157	the	the	DET
inlawrev-18024	489	158	fullers	fuller	NOUN
inlawrev-18024	489	159	even	even	ADV
inlawrev-18024	489	160	purchased	purchase	VERB
inlawrev-18024	489	161	the	the	DET
inlawrev-18024	489	162	home.209	home.209	PROPN
inlawrev-18024	489	163	therefore	therefore	ADV
inlawrev-18024	489	164	,	,	PUNCT
inlawrev-18024	489	165	the	the	DET
inlawrev-18024	489	166	tax	tax	NOUN
inlawrev-18024	489	167	court	court	NOUN
inlawrev-18024	489	168	affirmed	affirm	VERB
inlawrev-18024	489	169	the	the	DET
inlawrev-18024	489	170	ibtr	ibtr	VERB
inlawrev-18024	489	171	’s	’s	PART
inlawrev-18024	489	172	final	final	ADJ
inlawrev-18024	489	173	determination	determination	NOUN
inlawrev-18024	489	174	that	that	PRON
inlawrev-18024	489	175	the	the	DET
inlawrev-18024	489	176	fullers	fuller	NOUN
inlawrev-18024	489	177	“	"	PUNCT
inlawrev-18024	489	178	did	do	AUX
inlawrev-18024	489	179	not	not	PART
inlawrev-18024	489	180	establish	establish	VERB
inlawrev-18024	489	181	that	that	SCONJ
inlawrev-18024	489	182	[	[	X
inlawrev-18024	489	183	they	they	PRON
inlawrev-18024	489	184	were	be	AUX
inlawrev-18024	489	185	]	]	PUNCT
inlawrev-18024	489	186	entitled	entitle	VERB
inlawrev-18024	489	187	to	to	ADP
inlawrev-18024	489	188	the	the	DET
inlawrev-18024	489	189	homestead	homestead	NOUN
inlawrev-18024	489	190	credit	credit	NOUN
inlawrev-18024	489	191	,	,	PUNCT
inlawrev-18024	489	192	the	the	DET
inlawrev-18024	489	193	homestead	homestead	NOUN
inlawrev-18024	489	194	standard	standard	PROPN
inlawrev-18024	489	195	deduction	deduction	NOUN
inlawrev-18024	489	196	,	,	PUNCT
inlawrev-18024	489	197	or	or	CCONJ
inlawrev-18024	489	198	the	the	DET
inlawrev-18024	489	199	mortgage	mortgage	NOUN
inlawrev-18024	489	200	deduction	deduction	NOUN
inlawrev-18024	489	201	.	.	PUNCT
inlawrev-18024	490	1	”210	”210	PUNCT
inlawrev-18024	491	1	furthermore	furthermore	ADV
inlawrev-18024	491	2	,	,	PUNCT
inlawrev-18024	491	3	the	the	DET
inlawrev-18024	491	4	fullers	fuller	NOUN
inlawrev-18024	491	5	argued	argue	VERB
inlawrev-18024	491	6	that	that	SCONJ
inlawrev-18024	491	7	the	the	DET
inlawrev-18024	491	8	invested	invest	VERB
inlawrev-18024	491	9	a	a	DET
inlawrev-18024	491	10	“	"	PUNCT
inlawrev-18024	491	11	great	great	ADJ
inlawrev-18024	491	12	deal	deal	NOUN
inlawrev-18024	491	13	of	of	ADP
inlawrev-18024	491	14	time	time	NOUN
inlawrev-18024	491	15	,	,	PUNCT
inlawrev-18024	491	16	effort	effort	NOUN
inlawrev-18024	491	17	,	,	PUNCT
inlawrev-18024	491	18	196	196	NUM
inlawrev-18024	491	19	.	.	PUNCT
inlawrev-18024	492	1	i	i	PRON
inlawrev-18024	492	2	d.	d.	PROPN
inlawrev-18024	492	3	197	197	NUM
inlawrev-18024	492	4	.	.	PUNCT
inlawrev-18024	493	1	i	i	PRON
inlawrev-18024	493	2	d.	d.	PROPN
inlawrev-18024	493	3	198	198	NUM
inlawrev-18024	493	4	.	.	PUNCT
inlawrev-18024	494	1	i	i	PRON
inlawrev-18024	494	2	d.	d.	PROPN
inlawrev-18024	494	3	199	199	NUM
inlawrev-18024	494	4	.	.	PUNCT
inlawrev-18024	495	1	i	i	PRON
inlawrev-18024	495	2	d.	d.	PROPN
inlawrev-18024	495	3	200	200	NUM
inlawrev-18024	495	4	.	.	PUNCT
inlawrev-18024	496	1	i	i	PRON
inlawrev-18024	496	2	d.	d.	PROPN
inlawrev-18024	496	3	201	201	NUM
inlawrev-18024	496	4	.	.	PUNCT
inlawrev-18024	497	1	i	i	PRON
inlawrev-18024	497	2	d.	d.	PROPN
inlawrev-18024	497	3	202	202	NUM
inlawrev-18024	497	4	.	.	PUNCT
inlawrev-18024	498	1	i	i	PRON
inlawrev-18024	498	2	d.	d.	VERB
inlawrev-18024	498	3	at	at	ADP
inlawrev-18024	498	4	*	*	PROPN
inlawrev-18024	498	5	2	2	NUM
inlawrev-18024	498	6	.	.	NOUN
inlawrev-18024	498	7	203	203	NUM
inlawrev-18024	498	8	.	.	PUNCT
inlawrev-18024	499	1	i	i	PRON
inlawrev-18024	499	2	d.	d.	PROPN
inlawrev-18024	499	3	204	204	NUM
inlawrev-18024	499	4	.	.	PUNCT
inlawrev-18024	500	1	i	i	PRON
inlawrev-18024	500	2	d.	d.	PROPN
inlawrev-18024	500	3	205	205	NUM
inlawrev-18024	500	4	.	.	PUNCT
inlawrev-18024	501	1	i	i	PRON
inlawrev-18024	501	2	d.	d.	PROPN
inlawrev-18024	501	3	206	206	NUM
inlawrev-18024	501	4	.	.	PUNCT
inlawrev-18024	502	1	i	i	PRON
inlawrev-18024	502	2	d.	d.	VERB
inlawrev-18024	502	3	at	at	ADP
inlawrev-18024	502	4	*	*	PROPN
inlawrev-18024	502	5	3	3	NUM
inlawrev-18024	502	6	.	.	NOUN
inlawrev-18024	502	7	207	207	NUM
inlawrev-18024	502	8	.	.	PUNCT
inlawrev-18024	503	1	i	i	PRON
inlawrev-18024	503	2	d.	d.	PROPN
inlawrev-18024	503	3	208	208	NUM
inlawrev-18024	503	4	.	.	PUNCT
inlawrev-18024	504	1	i	i	PRON
inlawrev-18024	504	2	d.	d.	PROPN
inlawrev-18024	504	3	209	209	NUM
inlawrev-18024	504	4	.	.	PUNCT
inlawrev-18024	505	1	i	i	PRON
inlawrev-18024	505	2	d.	d.	PROPN
inlawrev-18024	505	3	210	210	NUM
inlawrev-18024	505	4	.	.	PUNCT
inlawrev-18024	506	1	i	i	PRON
inlawrev-18024	506	2	d.	d.	PROPN
inlawrev-18024	506	3	1362	1362	NUM
inlawrev-18024	506	4	indiana	indiana	PROPN
inlawrev-18024	506	5	law	law	PROPN
inlawrev-18024	506	6	review	review	NOUN
inlawrev-18024	507	1	[	[	X
inlawrev-18024	507	2	vol	vol	NOUN
inlawrev-18024	507	3	.	.	PUNCT
inlawrev-18024	507	4	45:1341	45:1341	NUM
inlawrev-18024	507	5	and	and	CCONJ
inlawrev-18024	507	6	money	money	NOUN
inlawrev-18024	507	7	”	"	PUNCT
inlawrev-18024	507	8	in	in	ADP
inlawrev-18024	507	9	representing	represent	VERB
inlawrev-18024	507	10	themselves	themselves	PRON
inlawrev-18024	507	11	,	,	PUNCT
inlawrev-18024	507	12	and	and	CCONJ
inlawrev-18024	507	13	they	they	PRON
inlawrev-18024	507	14	were	be	AUX
inlawrev-18024	507	15	thus	thus	ADV
inlawrev-18024	507	16	entitled	entitle	VERB
inlawrev-18024	507	17	to	to	ADP
inlawrev-18024	507	18	the	the	DET
inlawrev-18024	507	19	same	same	ADJ
inlawrev-18024	507	20	compensation	compensation	NOUN
inlawrev-18024	507	21	an	an	DET
inlawrev-18024	507	22	attorney	attorney	NOUN
inlawrev-18024	507	23	would	would	AUX
inlawrev-18024	507	24	have	have	VERB
inlawrev-18024	507	25	received.211	received.211	NOUN
inlawrev-18024	507	26	the	the	DET
inlawrev-18024	507	27	tax	tax	NOUN
inlawrev-18024	507	28	court	court	NOUN
inlawrev-18024	507	29	held	hold	VERB
inlawrev-18024	507	30	that	that	SCONJ
inlawrev-18024	507	31	,	,	PUNCT
inlawrev-18024	507	32	“	"	PUNCT
inlawrev-18024	507	33	in	in	ADP
inlawrev-18024	507	34	the	the	DET
inlawrev-18024	507	35	absence	absence	NOUN
inlawrev-18024	507	36	of	of	ADP
inlawrev-18024	507	37	a	a	DET
inlawrev-18024	507	38	statute	statute	NOUN
inlawrev-18024	507	39	[	[	X
inlawrev-18024	507	40	or	or	CCONJ
inlawrev-18024	507	41	]	]	X
inlawrev-18024	507	42	rule	rule	NOUN
inlawrev-18024	507	43	.	.	PUNCT
inlawrev-18024	507	44	.	.	PUNCT
inlawrev-18024	508	1	.	.	PUNCT
inlawrev-18024	509	1	providing	provide	VERB
inlawrev-18024	509	2	otherwise	otherwise	ADV
inlawrev-18024	509	3	,	,	PUNCT
inlawrev-18024	509	4	litigants	litigant	NOUN
inlawrev-18024	509	5	must	must	AUX
inlawrev-18024	509	6	pay	pay	VERB
inlawrev-18024	509	7	their	their	PRON
inlawrev-18024	509	8	own	own	ADJ
inlawrev-18024	509	9	fees	fee	NOUN
inlawrev-18024	509	10	and	and	CCONJ
inlawrev-18024	509	11	costs	cost	NOUN
inlawrev-18024	509	12	.	.	PUNCT
inlawrev-18024	509	13	”212	”212	PUNCT
inlawrev-18024	509	14	therefore	therefore	ADV
inlawrev-18024	509	15	,	,	PUNCT
inlawrev-18024	509	16	the	the	DET
inlawrev-18024	509	17	fullers	fuller	NOUN
inlawrev-18024	509	18	’	'	PUNCT
inlawrev-18024	509	19	claim	claim	NOUN
inlawrev-18024	509	20	for	for	ADP
inlawrev-18024	509	21	fees	fee	NOUN
inlawrev-18024	509	22	and	and	CCONJ
inlawrev-18024	509	23	costs	cost	NOUN
inlawrev-18024	509	24	was	be	AUX
inlawrev-18024	509	25	denied.213	denied.213	NOUN
inlawrev-18024	509	26	5	5	NUM
inlawrev-18024	509	27	.	.	PUNCT
inlawrev-18024	509	28	metropolitan	metropolitan	ADJ
inlawrev-18024	509	29	school	school	NOUN
inlawrev-18024	509	30	district	district	NOUN
inlawrev-18024	509	31	of	of	ADP
inlawrev-18024	509	32	pike	pike	PROPN
inlawrev-18024	509	33	township	township	PROPN
inlawrev-18024	509	34	v.	v.	ADP
inlawrev-18024	509	35	department	department	PROPN
inlawrev-18024	509	36	of	of	ADP
inlawrev-18024	509	37	local	local	ADJ
inlawrev-18024	509	38	government	government	NOUN
inlawrev-18024	509	39	finance.214	finance.214	PROPN
inlawrev-18024	509	40	—	—	PUNCT
inlawrev-18024	509	41	the	the	DET
inlawrev-18024	509	42	metropolitan	metropolitan	ADJ
inlawrev-18024	509	43	school	school	NOUN
inlawrev-18024	509	44	district	district	NOUN
inlawrev-18024	509	45	of	of	ADP
inlawrev-18024	509	46	pike	pike	PROPN
inlawrev-18024	509	47	township	township	NOUN
inlawrev-18024	509	48	(	(	PUNCT
inlawrev-18024	509	49	“	"	PUNCT
inlawrev-18024	509	50	the	the	DET
inlawrev-18024	509	51	school	school	NOUN
inlawrev-18024	509	52	district	district	NOUN
inlawrev-18024	509	53	”	"	PUNCT
inlawrev-18024	509	54	)	)	PUNCT
inlawrev-18024	509	55	,	,	PUNCT
inlawrev-18024	509	56	a	a	DET
inlawrev-18024	509	57	public	public	ADJ
inlawrev-18024	509	58	school	school	NOUN
inlawrev-18024	509	59	corporation	corporation	NOUN
inlawrev-18024	509	60	in	in	ADP
inlawrev-18024	509	61	marion	marion	PROPN
inlawrev-18024	509	62	county	county	PROPN
inlawrev-18024	509	63	,	,	PUNCT
inlawrev-18024	509	64	adopted	adopt	VERB
inlawrev-18024	509	65	its	its	PRON
inlawrev-18024	509	66	annual	annual	ADJ
inlawrev-18024	509	67	budget	budget	NOUN
inlawrev-18024	509	68	for	for	ADP
inlawrev-18024	509	69	2011	2011	NUM
inlawrev-18024	509	70	,	,	PUNCT
inlawrev-18024	509	71	in	in	ADP
inlawrev-18024	509	72	which	which	PRON
inlawrev-18024	509	73	it	it	PRON
inlawrev-18024	509	74	“	"	PUNCT
inlawrev-18024	509	75	estimated	estimate	VERB
inlawrev-18024	509	76	the	the	DET
inlawrev-18024	509	77	property	property	NOUN
inlawrev-18024	509	78	tax	tax	NOUN
inlawrev-18024	509	79	rate	rate	NOUN
inlawrev-18024	509	80	necessary	necessary	ADJ
inlawrev-18024	509	81	to	to	PART
inlawrev-18024	509	82	generate	generate	VERB
inlawrev-18024	509	83	its	its	PRON
inlawrev-18024	509	84	[	[	NOUN
inlawrev-18024	509	85	capital	capital	NOUN
inlawrev-18024	509	86	projects	project	NOUN
inlawrev-18024	509	87	fund	fund	NOUN
inlawrev-18024	509	88	(	(	PUNCT
inlawrev-18024	509	89	cpf	cpf	PROPN
inlawrev-18024	509	90	)	)	PUNCT
inlawrev-18024	509	91	]	]	PUNCT
inlawrev-18024	509	92	levy	levy	NOUN
inlawrev-18024	509	93	.	.	PUNCT
inlawrev-18024	510	1	”215	”215	VERB
inlawrev-18024	510	2	the	the	DET
inlawrev-18024	510	3	school	school	NOUN
inlawrev-18024	510	4	district	district	NOUN
inlawrev-18024	510	5	submitted	submit	VERB
inlawrev-18024	510	6	its	its	PRON
inlawrev-18024	510	7	proposed	propose	VERB
inlawrev-18024	510	8	budget	budget	NOUN
inlawrev-18024	510	9	to	to	ADP
inlawrev-18024	510	10	the	the	DET
inlawrev-18024	510	11	dlgf	dlgf	NOUN
inlawrev-18024	510	12	for	for	ADP
inlawrev-18024	510	13	approval.216	approval.216	DET
inlawrev-18024	510	14	the	the	DET
inlawrev-18024	510	15	dlgf	dlgf	NOUN
inlawrev-18024	510	16	made	make	VERB
inlawrev-18024	510	17	a	a	DET
inlawrev-18024	510	18	decision	decision	NOUN
inlawrev-18024	510	19	to	to	PART
inlawrev-18024	510	20	reduce	reduce	VERB
inlawrev-18024	510	21	,	,	PUNCT
inlawrev-18024	510	22	and	and	CCONJ
inlawrev-18024	510	23	subsequently	subsequently	ADV
inlawrev-18024	510	24	certified	certify	VERB
inlawrev-18024	510	25	it	it	PRON
inlawrev-18024	510	26	as	as	ADP
inlawrev-18024	510	27	a	a	DET
inlawrev-18024	510	28	final	final	ADJ
inlawrev-18024	510	29	order	order	NOUN
inlawrev-18024	510	30	,	,	PUNCT
inlawrev-18024	510	31	the	the	DET
inlawrev-18024	510	32	school	school	NOUN
inlawrev-18024	510	33	district	district	NOUN
inlawrev-18024	510	34	’s	’s	PART
inlawrev-18024	510	35	“	"	PUNCT
inlawrev-18024	510	36	estimated	estimate	VERB
inlawrev-18024	510	37	cpf	cpf	NOUN
inlawrev-18024	510	38	levy	levy	NOUN
inlawrev-18024	510	39	property	property	NOUN
inlawrev-18024	510	40	tax	tax	NOUN
inlawrev-18024	510	41	rate	rate	NOUN
inlawrev-18024	510	42	”	"	PUNCT
inlawrev-18024	510	43	according	accord	VERB
inlawrev-18024	510	44	to	to	ADP
inlawrev-18024	510	45	ic	ic	PROPN
inlawrev-18024	510	46	6	6	NUM
inlawrev-18024	510	47	-	-	SYM
inlawrev-18024	510	48	1.1	1.1	NUM
inlawrev-18024	510	49	-	-	PUNCT
inlawrev-18024	510	50	18	18	NUM
inlawrev-18024	510	51	-	-	PUNCT
inlawrev-18024	510	52	12.217	12.217	NUM
inlawrev-18024	510	53	in	in	ADP
inlawrev-18024	510	54	march	march	PROPN
inlawrev-18024	510	55	2011	2011	NUM
inlawrev-18024	510	56	,	,	PUNCT
inlawrev-18024	510	57	the	the	DET
inlawrev-18024	510	58	school	school	NOUN
inlawrev-18024	510	59	district	district	NOUN
inlawrev-18024	510	60	appealed	appeal	VERB
inlawrev-18024	510	61	to	to	ADP
inlawrev-18024	510	62	the	the	DET
inlawrev-18024	510	63	tax	tax	NOUN
inlawrev-18024	510	64	court.218	court.218	NOUN
inlawrev-18024	510	65	by	by	ADP
inlawrev-18024	510	66	statute	statute	PROPN
inlawrev-18024	510	67	,	,	PUNCT
inlawrev-18024	510	68	public	public	ADJ
inlawrev-18024	510	69	schools	school	NOUN
inlawrev-18024	510	70	’	'	PUNCT
inlawrev-18024	510	71	cpf	cpf	PROPN
inlawrev-18024	510	72	levy	levy	NOUN
inlawrev-18024	510	73	rates	rate	NOUN
inlawrev-18024	510	74	are	be	AUX
inlawrev-18024	510	75	“	"	PUNCT
inlawrev-18024	510	76	capped	cap	VERB
inlawrev-18024	510	77	at	at	ADP
inlawrev-18024	510	78	$	$	SYM
inlawrev-18024	510	79	0.4167	0.4167	NUM
inlawrev-18024	510	80	per	per	ADP
inlawrev-18024	510	81	each	each	DET
inlawrev-18024	510	82	$	$	SYM
inlawrev-18024	510	83	100	100	NUM
inlawrev-18024	510	84	of	of	ADP
inlawrev-18024	510	85	assessed	assessed	ADJ
inlawrev-18024	510	86	valuation	valuation	NOUN
inlawrev-18024	510	87	within	within	ADP
inlawrev-18024	510	88	the	the	DET
inlawrev-18024	510	89	taxing	tax	VERB
inlawrev-18024	510	90	district	district	NOUN
inlawrev-18024	510	91	.	.	PUNCT
inlawrev-18024	511	1	”219	”219	VERB
inlawrev-18024	511	2	the	the	DET
inlawrev-18024	511	3	legislature	legislature	NOUN
inlawrev-18024	511	4	codified	codify	VERB
inlawrev-18024	511	5	a	a	DET
inlawrev-18024	511	6	formula	formula	NOUN
inlawrev-18024	511	7	for	for	SCONJ
inlawrev-18024	511	8	the	the	DET
inlawrev-18024	511	9	dlgf	dlgf	NOUN
inlawrev-18024	511	10	to	to	PART
inlawrev-18024	511	11	use	use	VERB
inlawrev-18024	511	12	in	in	ADP
inlawrev-18024	511	13	determining	determine	VERB
inlawrev-18024	511	14	the	the	DET
inlawrev-18024	511	15	annual	annual	ADJ
inlawrev-18024	511	16	adjustments	adjustment	NOUN
inlawrev-18024	511	17	of	of	ADP
inlawrev-18024	511	18	assessed	assessed	ADJ
inlawrev-18024	511	19	values	value	NOUN
inlawrev-18024	511	20	.	.	PUNCT
inlawrev-18024	512	1	ic	ic	PROPN
inlawrev-18024	512	2	6	6	NUM
inlawrev-18024	512	3	-	-	SYM
inlawrev-18024	512	4	1.1	1.1	NUM
inlawrev-18024	512	5	-	-	PUNCT
inlawrev-18024	512	6	18	18	NUM
inlawrev-18024	512	7	-	-	SYM
inlawrev-18024	512	8	12(e	12(e	NUM
inlawrev-18024	512	9	)	)	PUNCT
inlawrev-18024	512	10	provides	provide	VERB
inlawrev-18024	512	11	:	:	PUNCT
inlawrev-18024	512	12	step	step	VERB
inlawrev-18024	512	13	one	one	NUM
inlawrev-18024	512	14	:	:	PUNCT
inlawrev-18024	512	15	determine	determine	VERB
inlawrev-18024	512	16	the	the	DET
inlawrev-18024	512	17	maximum	maximum	ADJ
inlawrev-18024	512	18	rate	rate	NOUN
inlawrev-18024	512	19	for	for	ADP
inlawrev-18024	512	20	the	the	DET
inlawrev-18024	512	21	political	political	ADJ
inlawrev-18024	512	22	subdivision	subdivision	NOUN
inlawrev-18024	512	23	levying	levy	VERB
inlawrev-18024	512	24	a	a	DET
inlawrev-18024	512	25	property	property	NOUN
inlawrev-18024	512	26	tax	tax	NOUN
inlawrev-18024	512	27	.	.	PUNCT
inlawrev-18024	512	28	.	.	PUNCT
inlawrev-18024	512	29	.	.	PUNCT
inlawrev-18024	513	1	under	under	ADP
inlawrev-18024	513	2	the	the	DET
inlawrev-18024	513	3	statute	statute	NOUN
inlawrev-18024	513	4	for	for	ADP
inlawrev-18024	513	5	the	the	DET
inlawrev-18024	513	6	year	year	NOUN
inlawrev-18024	513	7	preceding	precede	VERB
inlawrev-18024	513	8	the	the	DET
inlawrev-18024	513	9	year	year	NOUN
inlawrev-18024	513	10	in	in	ADP
inlawrev-18024	513	11	which	which	PRON
inlawrev-18024	513	12	the	the	DET
inlawrev-18024	513	13	annual	annual	ADJ
inlawrev-18024	513	14	adjustment	adjustment	NOUN
inlawrev-18024	513	15	or	or	CCONJ
inlawrev-18024	513	16	general	general	ADJ
inlawrev-18024	513	17	reassessment	reassessment	NOUN
inlawrev-18024	513	18	takes	take	VERB
inlawrev-18024	513	19	effect	effect	NOUN
inlawrev-18024	513	20	.	.	PUNCT
inlawrev-18024	514	1	step	step	VERB
inlawrev-18024	514	2	two	two	NUM
inlawrev-18024	514	3	:	:	PUNCT
inlawrev-18024	514	4	.	.	PUNCT
inlawrev-18024	514	5	.	.	PUNCT
inlawrev-18024	514	6	.	.	PUNCT
inlawrev-18024	515	1	[	[	X
inlawrev-18024	515	2	d]etermine	d]etermine	X
inlawrev-18024	515	3	the	the	DET
inlawrev-18024	515	4	actual	actual	ADJ
inlawrev-18024	515	5	percentage	percentage	NOUN
inlawrev-18024	515	6	(	(	PUNCT
inlawrev-18024	515	7	rounded	rounded	ADJ
inlawrev-18024	515	8	to	to	ADP
inlawrev-18024	515	9	the	the	DET
inlawrev-18024	515	10	nearest	near	ADJ
inlawrev-18024	515	11	one	one	NUM
inlawrev-18024	515	12	-	-	PUNCT
inlawrev-18024	515	13	hundredth	hundredth	ADJ
inlawrev-18024	515	14	percent	percent	NOUN
inlawrev-18024	515	15	(	(	PUNCT
inlawrev-18024	515	16	0.01	0.01	NUM
inlawrev-18024	515	17	%	%	NOUN
inlawrev-18024	515	18	)	)	PUNCT
inlawrev-18024	515	19	)	)	PUNCT
inlawrev-18024	515	20	in	in	ADP
inlawrev-18024	515	21	the	the	DET
inlawrev-18024	515	22	assessed	assessed	ADJ
inlawrev-18024	515	23	value	value	NOUN
inlawrev-18024	515	24	.	.	PUNCT
inlawrev-18024	515	25	.	.	PUNCT
inlawrev-18024	516	1	.	.	PUNCT
inlawrev-18024	517	1	of	of	ADP
inlawrev-18024	517	2	the	the	DET
inlawrev-18024	517	3	taxable	taxable	ADJ
inlawrev-18024	517	4	property	property	NOUN
inlawrev-18024	517	5	from	from	ADP
inlawrev-18024	517	6	the	the	DET
inlawrev-18024	517	7	year	year	NOUN
inlawrev-18024	517	8	preceding	precede	VERB
inlawrev-18024	517	9	the	the	DET
inlawrev-18024	517	10	year	year	NOUN
inlawrev-18024	517	11	the	the	DET
inlawrev-18024	517	12	annual	annual	ADJ
inlawrev-18024	517	13	adjustment	adjustment	NOUN
inlawrev-18024	517	14	or	or	CCONJ
inlawrev-18024	517	15	general	general	ADJ
inlawrev-18024	517	16	reassessment	reassessment	NOUN
inlawrev-18024	517	17	takes	take	VERB
inlawrev-18024	517	18	effect	effect	NOUN
inlawrev-18024	517	19	to	to	ADP
inlawrev-18024	517	20	the	the	DET
inlawrev-18024	517	21	year	year	NOUN
inlawrev-18024	517	22	that	that	PRON
inlawrev-18024	517	23	the	the	DET
inlawrev-18024	517	24	annual	annual	ADJ
inlawrev-18024	517	25	adjustment	adjustment	NOUN
inlawrev-18024	517	26	or	or	CCONJ
inlawrev-18024	517	27	general	general	ADJ
inlawrev-18024	517	28	reassessment	reassessment	NOUN
inlawrev-18024	517	29	takes	take	VERB
inlawrev-18024	517	30	effect	effect	NOUN
inlawrev-18024	517	31	.	.	PUNCT
inlawrev-18024	518	1	step	step	NOUN
inlawrev-18024	518	2	three	three	NUM
inlawrev-18024	518	3	:	:	PUNCT
inlawrev-18024	518	4	determine	determine	VERB
inlawrev-18024	518	5	the	the	DET
inlawrev-18024	518	6	three	three	NUM
inlawrev-18024	518	7	(	(	PUNCT
inlawrev-18024	518	8	3	3	NUM
inlawrev-18024	518	9	)	)	PUNCT
inlawrev-18024	518	10	calendar	calendar	NOUN
inlawrev-18024	518	11	years	year	NOUN
inlawrev-18024	518	12	that	that	PRON
inlawrev-18024	518	13	immediately	immediately	ADV
inlawrev-18024	518	14	precede	precede	VERB
inlawrev-18024	518	15	the	the	DET
inlawrev-18024	518	16	ensuing	ensue	VERB
inlawrev-18024	518	17	calendar	calendar	NOUN
inlawrev-18024	518	18	year	year	NOUN
inlawrev-18024	518	19	and	and	CCONJ
inlawrev-18024	518	20	in	in	ADP
inlawrev-18024	518	21	which	which	PRON
inlawrev-18024	518	22	a	a	DET
inlawrev-18024	518	23	statewide	statewide	ADJ
inlawrev-18024	518	24	general	general	ADJ
inlawrev-18024	518	25	reassessment	reassessment	NOUN
inlawrev-18024	518	26	of	of	ADP
inlawrev-18024	518	27	real	real	ADJ
inlawrev-18024	518	28	property	property	NOUN
inlawrev-18024	518	29	does	do	AUX
inlawrev-18024	518	30	not	not	PART
inlawrev-18024	518	31	first	first	ADV
inlawrev-18024	518	32	take	take	VERB
inlawrev-18024	518	33	effect	effect	NOUN
inlawrev-18024	518	34	.	.	PUNCT
inlawrev-18024	519	1	step	step	NOUN
inlawrev-18024	519	2	four	four	NUM
inlawrev-18024	519	3	:	:	PUNCT
inlawrev-18024	519	4	.	.	PUNCT
inlawrev-18024	519	5	.	.	PUNCT
inlawrev-18024	519	6	.	.	PUNCT
inlawrev-18024	520	1	[	[	X
inlawrev-18024	520	2	c]ompute	c]ompute	X
inlawrev-18024	520	3	separately	separately	ADV
inlawrev-18024	520	4	,	,	PUNCT
inlawrev-18024	520	5	for	for	SCONJ
inlawrev-18024	520	6	each	each	PRON
inlawrev-18024	520	7	of	of	ADP
inlawrev-18024	520	8	the	the	DET
inlawrev-18024	520	9	calendar	calendar	NOUN
inlawrev-18024	520	10	years	year	NOUN
inlawrev-18024	520	11	determined	determine	VERB
inlawrev-18024	520	12	in	in	ADP
inlawrev-18024	520	13	step	step	NOUN
inlawrev-18024	520	14	three	three	NUM
inlawrev-18024	520	15	,	,	PUNCT
inlawrev-18024	520	16	the	the	DET
inlawrev-18024	520	17	actual	actual	ADJ
inlawrev-18024	520	18	percentage	percentage	NOUN
inlawrev-18024	520	19	change	change	NOUN
inlawrev-18024	520	20	.	.	PUNCT
inlawrev-18024	520	21	.	.	PUNCT
inlawrev-18024	520	22	.	.	PUNCT
inlawrev-18024	521	1	in	in	ADP
inlawrev-18024	521	2	the	the	DET
inlawrev-18024	521	3	assessed	assessed	ADJ
inlawrev-18024	521	4	value	value	NOUN
inlawrev-18024	521	5	.	.	PUNCT
inlawrev-18024	521	6	.	.	PUNCT
inlawrev-18024	522	1	.	.	PUNCT
inlawrev-18024	523	1	of	of	ADP
inlawrev-18024	523	2	the	the	DET
inlawrev-18024	523	3	taxable	taxable	ADJ
inlawrev-18024	523	4	property	property	NOUN
inlawrev-18024	523	5	from	from	ADP
inlawrev-18024	523	6	the	the	DET
inlawrev-18024	523	7	preceding	precede	VERB
inlawrev-18024	523	8	year	year	NOUN
inlawrev-18024	523	9	.	.	PUNCT
inlawrev-18024	524	1	step	step	NOUN
inlawrev-18024	524	2	five	five	NUM
inlawrev-18024	524	3	:	:	PUNCT
inlawrev-18024	524	4	divide	divide	VERB
inlawrev-18024	524	5	the	the	DET
inlawrev-18024	524	6	sum	sum	NOUN
inlawrev-18024	524	7	of	of	ADP
inlawrev-18024	524	8	the	the	DET
inlawrev-18024	524	9	three	three	NUM
inlawrev-18024	524	10	(	(	PUNCT
inlawrev-18024	524	11	3	3	NUM
inlawrev-18024	524	12	)	)	PUNCT
inlawrev-18024	524	13	quotients	quotient	NOUN
inlawrev-18024	524	14	computed	compute	VERB
inlawrev-18024	524	15	in	in	ADP
inlawrev-18024	524	16	step	step	NOUN
inlawrev-18024	524	17	four	four	NUM
inlawrev-18024	524	18	by	by	ADP
inlawrev-18024	524	19	three	three	NUM
inlawrev-18024	524	20	(	(	PUNCT
inlawrev-18024	524	21	3	3	NUM
inlawrev-18024	524	22	)	)	PUNCT
inlawrev-18024	524	23	.	.	PUNCT
inlawrev-18024	525	1	step	step	NOUN
inlawrev-18024	525	2	six	six	NUM
inlawrev-18024	525	3	:	:	PUNCT
inlawrev-18024	525	4	determine	determine	VERB
inlawrev-18024	525	5	the	the	DET
inlawrev-18024	525	6	greater	great	ADJ
inlawrev-18024	525	7	of	of	ADP
inlawrev-18024	525	8	the	the	DET
inlawrev-18024	525	9	following	following	NOUN
inlawrev-18024	525	10	:	:	PUNCT
inlawrev-18024	525	11	211	211	NUM
inlawrev-18024	525	12	.	.	PUNCT
inlawrev-18024	526	1	i	i	PRON
inlawrev-18024	526	2	d.	d.	PROPN
inlawrev-18024	526	3	212	212	NUM
inlawrev-18024	526	4	.	.	PUNCT
inlawrev-18024	527	1	i	i	PRON
inlawrev-18024	527	2	d.	d.	PROPN
inlawrev-18024	527	3	213	213	NUM
inlawrev-18024	527	4	.	.	PUNCT
inlawrev-18024	528	1	i	i	PRON
inlawrev-18024	528	2	d.	d.	VERB
inlawrev-18024	528	3	at	at	ADP
inlawrev-18024	528	4	*	*	PROPN
inlawrev-18024	528	5	4	4	NUM
inlawrev-18024	528	6	.	.	PUNCT
inlawrev-18024	528	7	214	214	NUM
inlawrev-18024	528	8	.	.	PUNCT
inlawrev-18024	529	1	962	962	NUM
inlawrev-18024	529	2	n.e.2d	n.e.2d	NOUN
inlawrev-18024	529	3	705	705	NUM
inlawrev-18024	529	4	(	(	PUNCT
inlawrev-18024	529	5	ind	ind	NOUN
inlawrev-18024	529	6	.	.	PUNCT
inlawrev-18024	530	1	t.c	t.c	PROPN
inlawrev-18024	530	2	.	.	PROPN
inlawrev-18024	530	3	2011	2011	NUM
inlawrev-18024	530	4	)	)	PUNCT
inlawrev-18024	530	5	.	.	PUNCT
inlawrev-18024	531	1	215	215	NUM
inlawrev-18024	531	2	.	.	PUNCT
inlawrev-18024	532	1	i	i	PRON
inlawrev-18024	532	2	d.	d.	PROPN
inlawrev-18024	532	3	at	at	ADP
inlawrev-18024	532	4	706	706	NUM
inlawrev-18024	532	5	.	.	PROPN
inlawrev-18024	532	6	216	216	NUM
inlawrev-18024	532	7	.	.	PUNCT
inlawrev-18024	533	1	i	i	PRON
inlawrev-18024	533	2	d.	d.	PROPN
inlawrev-18024	533	3	at	at	ADP
inlawrev-18024	533	4	705	705	NUM
inlawrev-18024	533	5	.	.	PUNCT
inlawrev-18024	534	1	217	217	NUM
inlawrev-18024	534	2	.	.	PUNCT
inlawrev-18024	535	1	i	i	PRON
inlawrev-18024	535	2	d.	d.	PROPN
inlawrev-18024	535	3	218	218	NUM
inlawrev-18024	535	4	.	.	PUNCT
inlawrev-18024	536	1	i	i	PRON
inlawrev-18024	536	2	d.	d.	PROPN
inlawrev-18024	536	3	219	219	NUM
inlawrev-18024	536	4	.	.	PUNCT
inlawrev-18024	537	1	i	i	PRON
inlawrev-18024	537	2	d.	d.	PROPN
inlawrev-18024	537	3	(	(	PUNCT
inlawrev-18024	537	4	citing	cite	VERB
inlawrev-18024	537	5	ind	ind	NOUN
inlawrev-18024	537	6	.	.	PUNCT
inlawrev-18024	538	1	code	code	PROPN
inlawrev-18024	538	2	§	§	PROPN
inlawrev-18024	538	3	20	20	NUM
inlawrev-18024	538	4	-	-	SYM
inlawrev-18024	538	5	46	46	NUM
inlawrev-18024	538	6	-	-	PUNCT
inlawrev-18024	538	7	6	6	NUM
inlawrev-18024	538	8	-	-	SYM
inlawrev-18024	538	9	5	5	NUM
inlawrev-18024	538	10	(	(	PUNCT
inlawrev-18024	538	11	2010	2010	NUM
inlawrev-18024	538	12	)	)	PUNCT
inlawrev-18024	538	13	)	)	PUNCT
inlawrev-18024	538	14	.	.	PUNCT
inlawrev-18024	539	1	2012	2012	NUM
inlawrev-18024	539	2	]	]	PUNCT
inlawrev-18024	539	3	taxation	taxation	NOUN
inlawrev-18024	539	4	1363	1363	NUM
inlawrev-18024	539	5	(	(	PUNCT
inlawrev-18024	539	6	a	a	X
inlawrev-18024	539	7	)	)	PUNCT
inlawrev-18024	539	8	zero	zero	NUM
inlawrev-18024	539	9	(	(	PUNCT
inlawrev-18024	539	10	0	0	NUM
inlawrev-18024	539	11	)	)	PUNCT
inlawrev-18024	539	12	.	.	PUNCT
inlawrev-18024	540	1	(	(	PUNCT
inlawrev-18024	540	2	b	b	X
inlawrev-18024	540	3	)	)	PUNCT
inlawrev-18024	540	4	the	the	DET
inlawrev-18024	540	5	result	result	NOUN
inlawrev-18024	540	6	of	of	ADP
inlawrev-18024	540	7	the	the	DET
inlawrev-18024	540	8	step	step	NOUN
inlawrev-18024	540	9	two	two	NUM
inlawrev-18024	540	10	percentage	percentage	NOUN
inlawrev-18024	540	11	minus	minus	ADP
inlawrev-18024	540	12	the	the	DET
inlawrev-18024	540	13	step	step	NOUN
inlawrev-18024	540	14	five	five	NUM
inlawrev-18024	540	15	percentage	percentage	NOUN
inlawrev-18024	540	16	.	.	PUNCT
inlawrev-18024	541	1	step	step	NOUN
inlawrev-18024	541	2	seven	seven	NUM
inlawrev-18024	541	3	:	:	PUNCT
inlawrev-18024	541	4	determine	determine	VERB
inlawrev-18024	541	5	the	the	DET
inlawrev-18024	541	6	quotient	quotient	NOUN
inlawrev-18024	541	7	of	of	ADP
inlawrev-18024	541	8	the	the	DET
inlawrev-18024	541	9	step	step	NOUN
inlawrev-18024	541	10	one	one	NUM
inlawrev-18024	541	11	tax	tax	NOUN
inlawrev-18024	541	12	rate	rate	NOUN
inlawrev-18024	541	13	divided	divide	VERB
inlawrev-18024	541	14	by	by	ADP
inlawrev-18024	541	15	the	the	DET
inlawrev-18024	541	16	sum	sum	NOUN
inlawrev-18024	541	17	of	of	ADP
inlawrev-18024	541	18	one	one	NUM
inlawrev-18024	541	19	(	(	PUNCT
inlawrev-18024	541	20	1	1	NUM
inlawrev-18024	541	21	)	)	PUNCT
inlawrev-18024	541	22	plus	plus	CCONJ
inlawrev-18024	541	23	the	the	DET
inlawrev-18024	541	24	step	step	NOUN
inlawrev-18024	541	25	six	six	NUM
inlawrev-18024	541	26	percentage	percentage	NOUN
inlawrev-18024	541	27	increase.220	increase.220	ADP
inlawrev-18024	541	28	the	the	DET
inlawrev-18024	541	29	tax	tax	NOUN
inlawrev-18024	541	30	court	court	NOUN
inlawrev-18024	541	31	determined	determine	VERB
inlawrev-18024	541	32	“	"	PUNCT
inlawrev-18024	541	33	that	that	PRON
inlawrev-18024	541	34	steps	step	VERB
inlawrev-18024	541	35	two	two	NUM
inlawrev-18024	541	36	and	and	CCONJ
inlawrev-18024	541	37	four	four	NUM
inlawrev-18024	541	38	.	.	PUNCT
inlawrev-18024	541	39	.	.	PUNCT
inlawrev-18024	541	40	.	.	PUNCT
inlawrev-18024	542	1	require	require	VERB
inlawrev-18024	542	2	the	the	DET
inlawrev-18024	542	3	use	use	NOUN
inlawrev-18024	542	4	of	of	ADP
inlawrev-18024	542	5	a	a	DET
inlawrev-18024	542	6	zero	zero	NUM
inlawrev-18024	542	7	value	value	NOUN
inlawrev-18024	542	8	when	when	SCONJ
inlawrev-18024	542	9	there	there	PRON
inlawrev-18024	542	10	is	be	VERB
inlawrev-18024	542	11	no	no	DET
inlawrev-18024	542	12	increase	increase	NOUN
inlawrev-18024	542	13	in	in	ADP
inlawrev-18024	542	14	a	a	DET
inlawrev-18024	542	15	school	school	NOUN
inlawrev-18024	542	16	district	district	NOUN
inlawrev-18024	542	17	’s	’s	PART
inlawrev-18024	542	18	assessed	assess	VERB
inlawrev-18024	542	19	value	value	NOUN
inlawrev-18024	542	20	from	from	ADP
inlawrev-18024	542	21	one	one	NUM
inlawrev-18024	542	22	year	year	NOUN
inlawrev-18024	542	23	to	to	ADP
inlawrev-18024	542	24	the	the	DET
inlawrev-18024	542	25	next	next	ADJ
inlawrev-18024	542	26	.	.	PUNCT
inlawrev-18024	543	1	”221	”221	PUNCT
inlawrev-18024	543	2	the	the	DET
inlawrev-18024	543	3	dlgf	dlgf	NOUN
inlawrev-18024	543	4	used	use	VERB
inlawrev-18024	543	5	zeros	zero	NOUN
inlawrev-18024	543	6	in	in	ADP
inlawrev-18024	543	7	steps	step	NOUN
inlawrev-18024	543	8	two	two	NUM
inlawrev-18024	543	9	and	and	CCONJ
inlawrev-18024	543	10	four	four	NUM
inlawrev-18024	543	11	of	of	ADP
inlawrev-18024	543	12	the	the	DET
inlawrev-18024	543	13	formula	formula	NOUN
inlawrev-18024	543	14	when	when	SCONJ
inlawrev-18024	543	15	it	it	PRON
inlawrev-18024	543	16	calculated	calculate	VERB
inlawrev-18024	543	17	the	the	DET
inlawrev-18024	543	18	2011	2011	NUM
inlawrev-18024	543	19	cpf	cpf	NOUN
inlawrev-18024	543	20	levy	levy	NOUN
inlawrev-18024	543	21	property	property	NOUN
inlawrev-18024	543	22	tax	tax	NOUN
inlawrev-18024	543	23	rate.222	rate.222	NOUN
inlawrev-18024	543	24	the	the	DET
inlawrev-18024	543	25	school	school	NOUN
inlawrev-18024	543	26	district	district	NOUN
inlawrev-18024	543	27	argued	argue	VERB
inlawrev-18024	543	28	that	that	SCONJ
inlawrev-18024	543	29	because	because	SCONJ
inlawrev-18024	543	30	a	a	DET
inlawrev-18024	543	31	cpf	cpf	NOUN
inlawrev-18024	543	32	levy	levy	NOUN
inlawrev-18024	543	33	property	property	NOUN
inlawrev-18024	543	34	tax	tax	NOUN
inlawrev-18024	543	35	rate	rate	NOUN
inlawrev-18024	543	36	calculation	calculation	NOUN
inlawrev-18024	543	37	.	.	PUNCT
inlawrev-18024	543	38	.	.	PUNCT
inlawrev-18024	544	1	.	.	PUNCT
inlawrev-18024	545	1	is	be	AUX
inlawrev-18024	545	2	necessarily	necessarily	ADV
inlawrev-18024	545	3	affected	affect	VERB
inlawrev-18024	545	4	by	by	ADP
inlawrev-18024	545	5	previous	previous	ADJ
inlawrev-18024	545	6	years	year	NOUN
inlawrev-18024	545	7	’	'	PUNCT
inlawrev-18024	545	8	rate	rate	NOUN
inlawrev-18024	545	9	calculations	calculation	NOUN
inlawrev-18024	545	10	,	,	PUNCT
inlawrev-18024	545	11	the	the	DET
inlawrev-18024	545	12	dlgf	dlgf	NOUN
inlawrev-18024	545	13	should	should	AUX
inlawrev-18024	545	14	have	have	AUX
inlawrev-18024	545	15	accounted	account	VERB
inlawrev-18024	545	16	for	for	ADP
inlawrev-18024	545	17	its	its	PRON
inlawrev-18024	545	18	[	[	X
inlawrev-18024	545	19	improper	improper	ADJ
inlawrev-18024	545	20	]	]	X
inlawrev-18024	545	21	use	use	NOUN
inlawrev-18024	545	22	of	of	ADP
inlawrev-18024	545	23	negative	negative	ADJ
inlawrev-18024	545	24	numbers	number	NOUN
inlawrev-18024	545	25	in	in	ADP
inlawrev-18024	545	26	[	[	PUNCT
inlawrev-18024	545	27	steps	step	NOUN
inlawrev-18024	545	28	two	two	NUM
inlawrev-18024	545	29	and	and	CCONJ
inlawrev-18024	545	30	four	four	NUM
inlawrev-18024	545	31	of	of	ADP
inlawrev-18024	545	32	]	]	X
inlawrev-18024	545	33	its	its	PRON
inlawrev-18024	545	34	calculations	calculation	NOUN
inlawrev-18024	545	35	for	for	ADP
inlawrev-18024	545	36	2007	2007	NUM
inlawrev-18024	545	37	-	-	SYM
inlawrev-18024	545	38	2010	2010	NUM
inlawrev-18024	545	39	by	by	ADP
inlawrev-18024	545	40	re	re	VERB
inlawrev-18024	545	41	-	-	VERB
inlawrev-18024	545	42	running	run	VERB
inlawrev-18024	545	43	those	those	DET
inlawrev-18024	545	44	calculations	calculation	NOUN
inlawrev-18024	545	45	.	.	PUNCT
inlawrev-18024	545	46	.	.	PUNCT
inlawrev-18024	545	47	.	.	PUNCT
inlawrev-18024	546	1	.	.	PUNCT
inlawrev-18024	547	1	this	this	PRON
inlawrev-18024	547	2	w[ould	w[ould	AUX
inlawrev-18024	547	3	have	have	VERB
inlawrev-18024	547	4	]	]	PUNCT
inlawrev-18024	547	5	.	.	PUNCT
inlawrev-18024	547	6	.	.	PUNCT
inlawrev-18024	547	7	.	.	PUNCT
inlawrev-18024	548	1	produce[d	produce[d	PROPN
inlawrev-18024	548	2	]	]	PUNCT
inlawrev-18024	548	3	a	a	DET
inlawrev-18024	548	4	rate	rate	NOUN
inlawrev-18024	548	5	of	of	ADP
inlawrev-18024	548	6	.3100	.3100	PROPN
inlawrev-18024	548	7	for	for	ADP
inlawrev-18024	548	8	step	step	NOUN
inlawrev-18024	548	9	1	1	NUM
inlawrev-18024	548	10	for	for	ADP
inlawrev-18024	548	11	2011.223	2011.223	NUM
inlawrev-18024	548	12	the	the	DET
inlawrev-18024	548	13	dlgf	dlgf	NOUN
inlawrev-18024	548	14	countered	counter	VERB
inlawrev-18024	548	15	that	that	SCONJ
inlawrev-18024	548	16	because	because	SCONJ
inlawrev-18024	548	17	the	the	DET
inlawrev-18024	548	18	school	school	NOUN
inlawrev-18024	548	19	district	district	NOUN
inlawrev-18024	548	20	only	only	ADV
inlawrev-18024	548	21	protested	protest	VERB
inlawrev-18024	548	22	the	the	DET
inlawrev-18024	548	23	2011	2011	NUM
inlawrev-18024	548	24	budget	budget	NOUN
inlawrev-18024	548	25	,	,	PUNCT
inlawrev-18024	548	26	it	it	PRON
inlawrev-18024	548	27	would	would	AUX
inlawrev-18024	548	28	have	have	AUX
inlawrev-18024	548	29	been	be	AUX
inlawrev-18024	548	30	“	"	PUNCT
inlawrev-18024	548	31	improper	improper	ADJ
inlawrev-18024	548	32	to	to	PART
inlawrev-18024	548	33	go	go	VERB
inlawrev-18024	548	34	back	back	ADV
inlawrev-18024	548	35	and	and	CCONJ
inlawrev-18024	548	36	recalculate	recalculate	VERB
inlawrev-18024	548	37	step	step	NOUN
inlawrev-18024	548	38	seven	seven	NUM
inlawrev-18024	548	39	rates	rate	NOUN
inlawrev-18024	548	40	for	for	ADP
inlawrev-18024	548	41	prior	prior	ADJ
inlawrev-18024	548	42	‘	'	PUNCT
inlawrev-18024	548	43	closed	closed	ADJ
inlawrev-18024	548	44	’	'	PUNCT
inlawrev-18024	548	45	years	year	NOUN
inlawrev-18024	548	46	.	.	PUNCT
inlawrev-18024	548	47	”224	”224	PUNCT
inlawrev-18024	548	48	further	far	ADV
inlawrev-18024	548	49	,	,	PUNCT
inlawrev-18024	548	50	the	the	DET
inlawrev-18024	548	51	dlgf	dlgf	NOUN
inlawrev-18024	548	52	argued	argue	VERB
inlawrev-18024	548	53	that	that	SCONJ
inlawrev-18024	548	54	the	the	DET
inlawrev-18024	548	55	school	school	NOUN
inlawrev-18024	548	56	district	district	NOUN
inlawrev-18024	548	57	’s	’s	PART
inlawrev-18024	548	58	appeal	appeal	NOUN
inlawrev-18024	548	59	asked	ask	VERB
inlawrev-18024	548	60	the	the	DET
inlawrev-18024	548	61	court	court	NOUN
inlawrev-18024	548	62	to	to	PART
inlawrev-18024	548	63	“	"	PUNCT
inlawrev-18024	548	64	determine	determine	VERB
inlawrev-18024	548	65	the	the	DET
inlawrev-18024	548	66	accuracy	accuracy	NOUN
inlawrev-18024	548	67	of	of	ADP
inlawrev-18024	548	68	[	[	X
inlawrev-18024	548	69	its	its	PRON
inlawrev-18024	548	70	]	]	X
inlawrev-18024	548	71	cpf	cpf	PROPN
inlawrev-18024	548	72	tax	tax	NOUN
inlawrev-18024	548	73	rate	rate	NOUN
inlawrev-18024	548	74	calculations	calculation	NOUN
inlawrev-18024	548	75	”	"	PUNCT
inlawrev-18024	548	76	for	for	ADP
inlawrev-18024	548	77	2007	2007	NUM
inlawrev-18024	548	78	-	-	SYM
inlawrev-18024	548	79	2010.225	2010.225	NOUN
inlawrev-18024	548	80	because	because	SCONJ
inlawrev-18024	548	81	the	the	DET
inlawrev-18024	548	82	school	school	NOUN
inlawrev-18024	548	83	district	district	NOUN
inlawrev-18024	548	84	never	never	ADV
inlawrev-18024	548	85	protested	protest	VERB
inlawrev-18024	548	86	the	the	DET
inlawrev-18024	548	87	rate	rate	NOUN
inlawrev-18024	548	88	calculations	calculation	NOUN
inlawrev-18024	548	89	for	for	ADP
inlawrev-18024	548	90	earlier	early	ADJ
inlawrev-18024	548	91	years	year	NOUN
inlawrev-18024	548	92	,	,	PUNCT
inlawrev-18024	548	93	the	the	DET
inlawrev-18024	548	94	dlgf	dlgf	NOUN
inlawrev-18024	548	95	never	never	ADV
inlawrev-18024	548	96	made	make	VERB
inlawrev-18024	548	97	any	any	DET
inlawrev-18024	548	98	final	final	ADJ
inlawrev-18024	548	99	determinations	determination	NOUN
inlawrev-18024	548	100	regarding	regard	VERB
inlawrev-18024	548	101	the	the	DET
inlawrev-18024	548	102	accuracy	accuracy	NOUN
inlawrev-18024	548	103	of	of	ADP
inlawrev-18024	548	104	the	the	DET
inlawrev-18024	548	105	calculations.226	calculations.226	NOUN
inlawrev-18024	548	106	accordingly	accordingly	ADV
inlawrev-18024	548	107	,	,	PUNCT
inlawrev-18024	548	108	the	the	DET
inlawrev-18024	548	109	dlgf	dlgf	NOUN
inlawrev-18024	548	110	argued	argue	VERB
inlawrev-18024	548	111	that	that	SCONJ
inlawrev-18024	548	112	the	the	DET
inlawrev-18024	548	113	tax	tax	NOUN
inlawrev-18024	548	114	court	court	NOUN
inlawrev-18024	548	115	lacked	lack	VERB
inlawrev-18024	548	116	subject	subject	NOUN
inlawrev-18024	548	117	matter	matter	NOUN
inlawrev-18024	548	118	jurisdiction	jurisdiction	NOUN
inlawrev-18024	548	119	and	and	CCONJ
inlawrev-18024	548	120	did	do	AUX
inlawrev-18024	548	121	not	not	PART
inlawrev-18024	548	122	possess	possess	VERB
inlawrev-18024	548	123	the	the	DET
inlawrev-18024	548	124	authority	authority	NOUN
inlawrev-18024	548	125	to	to	PART
inlawrev-18024	548	126	modify	modify	VERB
inlawrev-18024	548	127	dlgf	dlgf	NOUN
inlawrev-18024	548	128	valuations	valuation	NOUN
inlawrev-18024	548	129	and	and	CCONJ
inlawrev-18024	548	130	did	do	AUX
inlawrev-18024	548	131	not	not	PART
inlawrev-18024	548	132	have	have	VERB
inlawrev-18024	548	133	discretion	discretion	NOUN
inlawrev-18024	548	134	to	to	PART
inlawrev-18024	548	135	“	"	PUNCT
inlawrev-18024	548	136	order	order	VERB
inlawrev-18024	548	137	the	the	DET
inlawrev-18024	548	138	dlgf	dlgf	NOUN
inlawrev-18024	548	139	to	to	PART
inlawrev-18024	548	140	provide	provide	VERB
inlawrev-18024	548	141	the	the	DET
inlawrev-18024	548	142	retroactive	retroactive	ADJ
inlawrev-18024	548	143	cumulative	cumulative	ADJ
inlawrev-18024	548	144	relief	relief	NOUN
inlawrev-18024	548	145	”	"	PUNCT
inlawrev-18024	548	146	the	the	DET
inlawrev-18024	548	147	school	school	NOUN
inlawrev-18024	548	148	district	district	NOUN
inlawrev-18024	549	1	sought.227	sought.227	PROPN
inlawrev-18024	549	2	the	the	DET
inlawrev-18024	549	3	dlgf	dlgf	NOUN
inlawrev-18024	549	4	argued	argue	VERB
inlawrev-18024	549	5	that	that	SCONJ
inlawrev-18024	549	6	the	the	DET
inlawrev-18024	549	7	school	school	NOUN
inlawrev-18024	549	8	district	district	NOUN
inlawrev-18024	549	9	sought	seek	VERB
inlawrev-18024	549	10	retroactive	retroactive	ADJ
inlawrev-18024	549	11	application	application	NOUN
inlawrev-18024	549	12	of	of	ADP
inlawrev-18024	549	13	dekalb	dekalb	PROPN
inlawrev-18024	549	14	’s	’s	PART
inlawrev-18024	549	15	zero	zero	NUM
inlawrev-18024	549	16	value	value	NOUN
inlawrev-18024	549	17	formula	formula	NOUN
inlawrev-18024	549	18	for	for	ADP
inlawrev-18024	549	19	years	year	NOUN
inlawrev-18024	549	20	that	that	PRON
inlawrev-18024	549	21	were	be	AUX
inlawrev-18024	549	22	not	not	PART
inlawrev-18024	549	23	in	in	ADP
inlawrev-18024	549	24	dispute.228	dispute.228	PROPN
inlawrev-18024	549	25	the	the	DET
inlawrev-18024	549	26	tax	tax	NOUN
inlawrev-18024	549	27	court	court	NOUN
inlawrev-18024	549	28	disagreed.229	disagreed.229	NOUN
inlawrev-18024	549	29	the	the	DET
inlawrev-18024	549	30	tax	tax	NOUN
inlawrev-18024	549	31	court	court	NOUN
inlawrev-18024	549	32	held	hold	VERB
inlawrev-18024	549	33	that	that	SCONJ
inlawrev-18024	549	34	“	"	PUNCT
inlawrev-18024	549	35	when	when	SCONJ
inlawrev-18024	549	36	the	the	DET
inlawrev-18024	549	37	2010	2010	NUM
inlawrev-18024	549	38	dekalb	dekalb	NOUN
inlawrev-18024	549	39	decision	decision	NOUN
inlawrev-18024	549	40	explained	explain	VERB
inlawrev-18024	549	41	why	why	SCONJ
inlawrev-18024	549	42	steps	step	NOUN
inlawrev-18024	549	43	two	two	NUM
inlawrev-18024	549	44	and	and	CCONJ
inlawrev-18024	549	45	four	four	NUM
inlawrev-18024	549	46	of	of	ADP
inlawrev-18024	549	47	the	the	DET
inlawrev-18024	549	48	formula	formula	NOUN
inlawrev-18024	549	49	.	.	PUNCT
inlawrev-18024	549	50	.	.	PUNCT
inlawrev-18024	549	51	.	.	PUNCT
inlawrev-18024	550	1	required	require	VERB
inlawrev-18024	550	2	zero	zero	NUM
inlawrev-18024	550	3	values	value	NOUN
inlawrev-18024	550	4	as	as	SCONJ
inlawrev-18024	550	5	opposed	oppose	VERB
inlawrev-18024	550	6	to	to	ADP
inlawrev-18024	550	7	negative	negative	ADJ
inlawrev-18024	550	8	values	value	NOUN
inlawrev-18024	550	9	,	,	PUNCT
inlawrev-18024	550	10	that	that	PRON
inlawrev-18024	550	11	meant	mean	VERB
inlawrev-18024	550	12	that	that	SCONJ
inlawrev-18024	550	13	the	the	DET
inlawrev-18024	550	14	dlgf	dlgf	NOUN
inlawrev-18024	550	15	should	should	AUX
inlawrev-18024	550	16	have	have	AUX
inlawrev-18024	550	17	been	be	AUX
inlawrev-18024	550	18	using	use	VERB
inlawrev-18024	550	19	those	those	DET
inlawrev-18024	550	20	zero	zero	NUM
inlawrev-18024	550	21	values	value	NOUN
inlawrev-18024	550	22	since	since	SCONJ
inlawrev-18024	550	23	220	220	NUM
inlawrev-18024	550	24	.	.	PUNCT
inlawrev-18024	551	1	ind	ind	PROPN
inlawrev-18024	551	2	.	.	PUNCT
inlawrev-18024	552	1	code	code	PROPN
inlawrev-18024	552	2	§	§	PROPN
inlawrev-18024	552	3	6	6	NUM
inlawrev-18024	552	4	-	-	SYM
inlawrev-18024	552	5	1.1	1.1	NUM
inlawrev-18024	552	6	-	-	PUNCT
inlawrev-18024	552	7	18	18	NUM
inlawrev-18024	552	8	-	-	SYM
inlawrev-18024	552	9	12(e	12(e	NUM
inlawrev-18024	552	10	)	)	PUNCT
inlawrev-18024	552	11	(	(	PUNCT
inlawrev-18024	552	12	2011	2011	NUM
inlawrev-18024	552	13	)	)	PUNCT
inlawrev-18024	552	14	.	.	PUNCT
inlawrev-18024	553	1	221	221	NUM
inlawrev-18024	553	2	.	.	PUNCT
inlawrev-18024	554	1	metro	metro	PROPN
inlawrev-18024	554	2	sch	sch	PROPN
inlawrev-18024	554	3	.	.	PROPN
inlawrev-18024	554	4	dist	dist	PROPN
inlawrev-18024	554	5	.	.	PUNCT
inlawrev-18024	555	1	of	of	ADP
inlawrev-18024	555	2	pike	pike	PROPN
inlawrev-18024	555	3	twp	twp	PROPN
inlawrev-18024	555	4	.	.	PROPN
inlawrev-18024	555	5	,	,	PUNCT
inlawrev-18024	555	6	962	962	NUM
inlawrev-18024	555	7	n.e.2d	n.e.2d	NOUN
inlawrev-18024	555	8	at	at	ADP
inlawrev-18024	555	9	706	706	PROPN
inlawrev-18024	555	10	-	-	SYM
inlawrev-18024	555	11	07	07	NUM
inlawrev-18024	555	12	(	(	PUNCT
inlawrev-18024	555	13	citing	cite	VERB
inlawrev-18024	555	14	dekalb	dekalb	PROPN
inlawrev-18024	555	15	cnty	cnty	PROPN
inlawrev-18024	555	16	.	.	PUNCT
inlawrev-18024	556	1	e.	e.	PROPN
inlawrev-18024	556	2	cmty	cmty	PROPN
inlawrev-18024	556	3	.	.	PUNCT
inlawrev-18024	557	1	sch	sch	PROPN
inlawrev-18024	557	2	.	.	PROPN
inlawrev-18024	557	3	dist	dist	PROPN
inlawrev-18024	557	4	.	.	PUNCT
inlawrev-18024	558	1	v.	v.	ADP
inlawrev-18024	558	2	dep’t	dep’t	NOUN
inlawrev-18024	558	3	of	of	ADP
inlawrev-18024	558	4	local	local	ADJ
inlawrev-18024	558	5	gov’t	gov’t	NUM
inlawrev-18024	558	6	fin	fin	NOUN
inlawrev-18024	558	7	.	.	PUNCT
inlawrev-18024	558	8	,	,	PUNCT
inlawrev-18024	558	9	930	930	NUM
inlawrev-18024	558	10	n.e.2d	n.e.2d	NOUN
inlawrev-18024	558	11	1257	1257	NUM
inlawrev-18024	558	12	,	,	PUNCT
inlawrev-18024	558	13	1260	1260	NUM
inlawrev-18024	558	14	-	-	SYM
inlawrev-18024	558	15	62	62	NUM
inlawrev-18024	558	16	(	(	PUNCT
inlawrev-18024	558	17	ind	ind	NOUN
inlawrev-18024	558	18	.	.	PUNCT
inlawrev-18024	559	1	t.c	t.c	PROPN
inlawrev-18024	559	2	.	.	PROPN
inlawrev-18024	559	3	2010	2010	NUM
inlawrev-18024	559	4	)	)	PUNCT
inlawrev-18024	559	5	)	)	PUNCT
inlawrev-18024	559	6	.	.	PUNCT
inlawrev-18024	560	1	222	222	NUM
inlawrev-18024	560	2	.	.	PUNCT
inlawrev-18024	561	1	i	i	PRON
inlawrev-18024	561	2	d.	d.	PROPN
inlawrev-18024	561	3	at	at	ADP
inlawrev-18024	561	4	707	707	NUM
inlawrev-18024	561	5	.	.	PUNCT
inlawrev-18024	561	6	223	223	NUM
inlawrev-18024	561	7	.	.	PUNCT
inlawrev-18024	562	1	i	i	PRON
inlawrev-18024	562	2	d.	d.	PROPN
inlawrev-18024	562	3	at	at	ADP
inlawrev-18024	562	4	707	707	NUM
inlawrev-18024	562	5	-	-	SYM
inlawrev-18024	562	6	08	08	NUM
inlawrev-18024	562	7	(	(	PUNCT
inlawrev-18024	562	8	alterations	alteration	NOUN
inlawrev-18024	562	9	in	in	ADP
inlawrev-18024	562	10	original	original	ADJ
inlawrev-18024	562	11	)	)	PUNCT
inlawrev-18024	562	12	.	.	PUNCT
inlawrev-18024	563	1	224	224	NUM
inlawrev-18024	563	2	.	.	PUNCT
inlawrev-18024	564	1	i	i	PRON
inlawrev-18024	564	2	d.	d.	PROPN
inlawrev-18024	564	3	at	at	ADP
inlawrev-18024	564	4	708	708	NUM
inlawrev-18024	564	5	.	.	PUNCT
inlawrev-18024	564	6	225	225	NUM
inlawrev-18024	564	7	.	.	PUNCT
inlawrev-18024	565	1	i	i	PRON
inlawrev-18024	565	2	d.	d.	PROPN
inlawrev-18024	565	3	(	(	PUNCT
inlawrev-18024	565	4	internal	internal	ADJ
inlawrev-18024	565	5	citation	citation	NOUN
inlawrev-18024	565	6	omitted	omit	VERB
inlawrev-18024	565	7	)	)	PUNCT
inlawrev-18024	565	8	.	.	PUNCT
inlawrev-18024	566	1	226	226	NUM
inlawrev-18024	566	2	.	.	PUNCT
inlawrev-18024	567	1	i	i	PRON
inlawrev-18024	567	2	d.	d.	PROPN
inlawrev-18024	567	3	227	227	NUM
inlawrev-18024	567	4	.	.	PUNCT
inlawrev-18024	568	1	i	i	PRON
inlawrev-18024	568	2	d.	d.	PROPN
inlawrev-18024	568	3	228	228	NUM
inlawrev-18024	568	4	.	.	PUNCT
inlawrev-18024	569	1	i	i	PRON
inlawrev-18024	569	2	d.	d.	PROPN
inlawrev-18024	569	3	229	229	NUM
inlawrev-18024	569	4	.	.	PUNCT
inlawrev-18024	570	1	i	i	PRON
inlawrev-18024	570	2	d.	d.	PROPN
inlawrev-18024	570	3	1364	1364	NUM
inlawrev-18024	570	4	indiana	indiana	PROPN
inlawrev-18024	570	5	law	law	PROPN
inlawrev-18024	570	6	review	review	NOUN
inlawrev-18024	571	1	[	[	X
inlawrev-18024	571	2	vol	vol	NOUN
inlawrev-18024	571	3	.	.	PUNCT
inlawrev-18024	572	1	45:1341	45:1341	NUM
inlawrev-18024	572	2	2007	2007	NUM
inlawrev-18024	572	3	when	when	SCONJ
inlawrev-18024	572	4	indiana	indiana	PROPN
inlawrev-18024	572	5	code	code	PROPN
inlawrev-18024	572	6	§	§	PROPN
inlawrev-18024	572	7	6	6	NUM
inlawrev-18024	572	8	-	-	SYM
inlawrev-18024	572	9	1.1	1.1	NUM
inlawrev-18024	572	10	-	-	PUNCT
inlawrev-18024	572	11	18	18	NUM
inlawrev-18024	572	12	-	-	SYM
inlawrev-18024	572	13	12(e	12(e	NUM
inlawrev-18024	572	14	)	)	PUNCT
inlawrev-18024	572	15	first	first	ADV
inlawrev-18024	572	16	became	become	VERB
inlawrev-18024	572	17	applicable	applicable	ADJ
inlawrev-18024	572	18	to	to	ADP
inlawrev-18024	572	19	public	public	ADJ
inlawrev-18024	572	20	school	school	NOUN
inlawrev-18024	572	21	corporations	corporation	NOUN
inlawrev-18024	572	22	.	.	PUNCT
inlawrev-18024	573	1	”230	”230	PUNCT
inlawrev-18024	574	1	the	the	DET
inlawrev-18024	574	2	tax	tax	NOUN
inlawrev-18024	574	3	court	court	NOUN
inlawrev-18024	574	4	added	add	VERB
inlawrev-18024	574	5	that	that	SCONJ
inlawrev-18024	574	6	dlgf	dlgf	NOUN
inlawrev-18024	574	7	’s	’s	PART
inlawrev-18024	574	8	argument	argument	NOUN
inlawrev-18024	574	9	did	do	AUX
inlawrev-18024	574	10	not	not	PART
inlawrev-18024	574	11	comport	comport	VERB
inlawrev-18024	574	12	with	with	ADP
inlawrev-18024	574	13	“	"	PUNCT
inlawrev-18024	574	14	the	the	DET
inlawrev-18024	574	15	plain	plain	ADJ
inlawrev-18024	574	16	and	and	CCONJ
inlawrev-18024	574	17	ordinary	ordinary	ADJ
inlawrev-18024	574	18	meaning	meaning	NOUN
inlawrev-18024	574	19	of	of	ADP
inlawrev-18024	574	20	the	the	DET
inlawrev-18024	574	21	statute	statute	NOUN
inlawrev-18024	574	22	”	"	PUNCT
inlawrev-18024	574	23	and	and	CCONJ
inlawrev-18024	574	24	would	would	AUX
inlawrev-18024	574	25	produce	produce	VERB
inlawrev-18024	574	26	an	an	DET
inlawrev-18024	574	27	absurd	absurd	ADJ
inlawrev-18024	574	28	result.231	result.231	NOUN
inlawrev-18024	574	29	relying	rely	VERB
inlawrev-18024	574	30	on	on	ADP
inlawrev-18024	574	31	a	a	DET
inlawrev-18024	574	32	logical	logical	ADJ
inlawrev-18024	574	33	interpretation	interpretation	NOUN
inlawrev-18024	574	34	,	,	PUNCT
inlawrev-18024	574	35	the	the	DET
inlawrev-18024	574	36	tax	tax	NOUN
inlawrev-18024	574	37	court	court	NOUN
inlawrev-18024	574	38	determined	determine	VERB
inlawrev-18024	574	39	that	that	SCONJ
inlawrev-18024	574	40	any	any	DET
inlawrev-18024	574	41	errors	error	NOUN
inlawrev-18024	574	42	in	in	ADP
inlawrev-18024	574	43	previous	previous	ADJ
inlawrev-18024	574	44	cpf	cpf	NOUN
inlawrev-18024	574	45	levy	levy	NOUN
inlawrev-18024	574	46	property	property	NOUN
inlawrev-18024	574	47	calculations	calculation	NOUN
inlawrev-18024	574	48	“	"	PUNCT
inlawrev-18024	574	49	should	should	AUX
inlawrev-18024	574	50	not	not	PART
inlawrev-18024	574	51	be	be	AUX
inlawrev-18024	574	52	allowed	allow	VERB
inlawrev-18024	574	53	to	to	PART
inlawrev-18024	574	54	corrupt	corrupt	VERB
inlawrev-18024	574	55	[	[	X
inlawrev-18024	574	56	the	the	DET
inlawrev-18024	574	57	]	]	X
inlawrev-18024	574	58	accuracy	accuracy	NOUN
inlawrev-18024	574	59	of	of	ADP
inlawrev-18024	574	60	current	current	ADJ
inlawrev-18024	574	61	and	and	CCONJ
inlawrev-18024	574	62	future	future	ADJ
inlawrev-18024	574	63	years	year	NOUN
inlawrev-18024	574	64	’	'	PUNCT
inlawrev-18024	574	65	calculations	calculation	NOUN
inlawrev-18024	574	66	.	.	PUNCT
inlawrev-18024	575	1	”232	”232	PROPN
inlawrev-18024	576	1	the	the	DET
inlawrev-18024	576	2	tax	tax	NOUN
inlawrev-18024	576	3	court	court	NOUN
inlawrev-18024	576	4	held	hold	VERB
inlawrev-18024	576	5	that	that	SCONJ
inlawrev-18024	576	6	“	"	PUNCT
inlawrev-18024	576	7	the	the	DET
inlawrev-18024	576	8	dlgf	dlgf	NOUN
inlawrev-18024	576	9	’s	’s	PART
inlawrev-18024	576	10	use	use	NOUN
inlawrev-18024	576	11	of	of	ADP
inlawrev-18024	576	12	negative	negative	ADJ
inlawrev-18024	576	13	numbers	number	NOUN
inlawrev-18024	576	14	in	in	ADP
inlawrev-18024	576	15	steps	step	NOUN
inlawrev-18024	576	16	two	two	NUM
inlawrev-18024	576	17	and	and	CCONJ
inlawrev-18024	576	18	four	four	NUM
inlawrev-18024	576	19	.	.	PUNCT
inlawrev-18024	576	20	.	.	PUNCT
inlawrev-18024	576	21	.	.	PUNCT
inlawrev-18024	577	1	to	to	PART
inlawrev-18024	577	2	produce	produce	VERB
inlawrev-18024	577	3	a	a	DET
inlawrev-18024	577	4	cpf	cpf	NOUN
inlawrev-18024	577	5	levy	levy	NOUN
inlawrev-18024	577	6	property	property	NOUN
inlawrev-18024	577	7	tax	tax	NOUN
inlawrev-18024	577	8	rate	rate	NOUN
inlawrev-18024	577	9	calculation	calculation	NOUN
inlawrev-18024	577	10	for	for	ADP
inlawrev-18024	577	11	2011	2011	NUM
inlawrev-18024	577	12	[	[	X
inlawrev-18024	577	13	was	be	AUX
inlawrev-18024	577	14	]	]	X
inlawrev-18024	577	15	wrong	wrong	ADJ
inlawrev-18024	577	16	”	"	PUNCT
inlawrev-18024	577	17	because	because	SCONJ
inlawrev-18024	577	18	it	it	PRON
inlawrev-18024	577	19	should	should	AUX
inlawrev-18024	577	20	have	have	AUX
inlawrev-18024	577	21	,	,	PUNCT
inlawrev-18024	577	22	instead	instead	ADV
inlawrev-18024	577	23	,	,	PUNCT
inlawrev-18024	577	24	used	use	VERB
inlawrev-18024	577	25	zeros	zero	NOUN
inlawrev-18024	577	26	according	accord	VERB
inlawrev-18024	577	27	to	to	ADP
inlawrev-18024	577	28	the	the	DET
inlawrev-18024	577	29	statutory	statutory	PROPN
inlawrev-18024	577	30	requirements.233	requirements.233	PROPN
inlawrev-18024	577	31	b.	b.	PROPN
inlawrev-18024	577	32	inheritance	inheritance	NOUN
inlawrev-18024	577	33	tax	tax	NOUN
inlawrev-18024	577	34	1	1	NUM
inlawrev-18024	577	35	.	.	PUNCT
inlawrev-18024	578	1	indiana	indiana	PROPN
inlawrev-18024	578	2	department	department	PROPN
inlawrev-18024	578	3	of	of	ADP
inlawrev-18024	578	4	state	state	PROPN
inlawrev-18024	578	5	revenue	revenue	NOUN
inlawrev-18024	578	6	v.	v.	ADP
inlawrev-18024	578	7	estate	estate	NOUN
inlawrev-18024	578	8	of	of	ADP
inlawrev-18024	578	9	biddle.234	biddle.234	NUM
inlawrev-18024	578	10	—	—	PUNCT
inlawrev-18024	578	11	in	in	ADP
inlawrev-18024	578	12	march	march	PROPN
inlawrev-18024	578	13	2005	2005	NUM
inlawrev-18024	578	14	,	,	PUNCT
inlawrev-18024	578	15	deloras	deloras	PROPN
inlawrev-18024	578	16	biddle	biddle	PROPN
inlawrev-18024	578	17	died	die	VERB
inlawrev-18024	578	18	intestate	intestate	NOUN
inlawrev-18024	578	19	,	,	PUNCT
inlawrev-18024	578	20	survived	survive	VERB
inlawrev-18024	578	21	by	by	ADP
inlawrev-18024	578	22	her	her	PRON
inlawrev-18024	578	23	son	son	NOUN
inlawrev-18024	578	24	and	and	CCONJ
inlawrev-18024	578	25	sole	sole	ADJ
inlawrev-18024	578	26	heir	heir	NOUN
inlawrev-18024	578	27	,	,	PUNCT
inlawrev-18024	578	28	curtis	curtis	PROPN
inlawrev-18024	578	29	biddle	biddle	PROPN
inlawrev-18024	578	30	,	,	PUNCT
inlawrev-18024	578	31	who	who	PRON
inlawrev-18024	578	32	was	be	AUX
inlawrev-18024	578	33	appointed	appoint	VERB
inlawrev-18024	578	34	the	the	DET
inlawrev-18024	578	35	personal	personal	ADJ
inlawrev-18024	578	36	representative	representative	NOUN
inlawrev-18024	578	37	of	of	ADP
inlawrev-18024	578	38	her	her	PRON
inlawrev-18024	578	39	estate	estate	NOUN
inlawrev-18024	578	40	(	(	PUNCT
inlawrev-18024	578	41	the	the	DET
inlawrev-18024	578	42	“	"	PUNCT
inlawrev-18024	578	43	estate”).235	estate”).235	X
inlawrev-18024	578	44	the	the	DET
inlawrev-18024	578	45	estate	estate	NOUN
inlawrev-18024	578	46	“	"	PUNCT
inlawrev-18024	578	47	filed	file	VERB
inlawrev-18024	578	48	an	an	DET
inlawrev-18024	578	49	inventory	inventory	NOUN
inlawrev-18024	578	50	,	,	PUNCT
inlawrev-18024	578	51	a	a	DET
inlawrev-18024	578	52	final	final	ADJ
inlawrev-18024	578	53	accounting	accounting	NOUN
inlawrev-18024	578	54	,	,	PUNCT
inlawrev-18024	578	55	and	and	CCONJ
inlawrev-18024	578	56	a	a	DET
inlawrev-18024	578	57	verified	verify	VERB
inlawrev-18024	578	58	closing	closing	NOUN
inlawrev-18024	578	59	statement”236	statement”236	ADV
inlawrev-18024	578	60	but	but	CCONJ
inlawrev-18024	578	61	because	because	SCONJ
inlawrev-18024	578	62	the	the	DET
inlawrev-18024	578	63	sole	sole	ADJ
inlawrev-18024	578	64	heir	heir	NOUN
inlawrev-18024	578	65	“	"	PUNCT
inlawrev-18024	578	66	received	receive	VERB
inlawrev-18024	578	67	a	a	DET
inlawrev-18024	578	68	distribution	distribution	NOUN
inlawrev-18024	578	69	that	that	PRON
inlawrev-18024	578	70	was	be	AUX
inlawrev-18024	578	71	less	less	ADJ
inlawrev-18024	578	72	than	than	ADP
inlawrev-18024	578	73	[	[	X
inlawrev-18024	578	74	the	the	X
inlawrev-18024	578	75	]	]	X
inlawrev-18024	578	76	statutory	statutory	PROPN
inlawrev-18024	578	77	exemption,”237	exemption,”237	NOUN
inlawrev-18024	578	78	the	the	DET
inlawrev-18024	578	79	estate	estate	NOUN
inlawrev-18024	578	80	did	do	AUX
inlawrev-18024	578	81	not	not	PART
inlawrev-18024	578	82	file	file	VERB
inlawrev-18024	578	83	an	an	DET
inlawrev-18024	578	84	inheritance	inheritance	NOUN
inlawrev-18024	578	85	tax	tax	NOUN
inlawrev-18024	578	86	return	return	NOUN
inlawrev-18024	578	87	.	.	PUNCT
inlawrev-18024	579	1	after	after	SCONJ
inlawrev-18024	579	2	the	the	DET
inlawrev-18024	579	3	probate	probate	NOUN
inlawrev-18024	579	4	court	court	NOUN
inlawrev-18024	579	5	approved	approve	VERB
inlawrev-18024	579	6	the	the	DET
inlawrev-18024	579	7	closing	close	VERB
inlawrev-18024	579	8	statement	statement	NOUN
inlawrev-18024	579	9	in	in	ADP
inlawrev-18024	579	10	april	april	PROPN
inlawrev-18024	579	11	2006	2006	NUM
inlawrev-18024	579	12	,	,	PUNCT
inlawrev-18024	579	13	it	it	PRON
inlawrev-18024	579	14	released	release	VERB
inlawrev-18024	579	15	curtis	curtis	PROPN
inlawrev-18024	579	16	biddle	biddle	PROPN
inlawrev-18024	579	17	from	from	ADP
inlawrev-18024	579	18	his	his	PRON
inlawrev-18024	579	19	personal	personal	ADJ
inlawrev-18024	579	20	representative	representative	NOUN
inlawrev-18024	579	21	responsibilities.238	responsibilities.238	NOUN
inlawrev-18024	579	22	in	in	ADP
inlawrev-18024	579	23	2008	2008	NUM
inlawrev-18024	579	24	,	,	PUNCT
inlawrev-18024	579	25	the	the	DET
inlawrev-18024	579	26	department	department	NOUN
inlawrev-18024	579	27	discovered	discover	VERB
inlawrev-18024	579	28	that	that	SCONJ
inlawrev-18024	579	29	the	the	DET
inlawrev-18024	579	30	insurance	insurance	NOUN
inlawrev-18024	579	31	company	company	NOUN
inlawrev-18024	579	32	paid	pay	VERB
inlawrev-18024	579	33	death	death	NOUN
inlawrev-18024	579	34	claim	claim	NOUN
inlawrev-18024	579	35	proceeds	proceed	NOUN
inlawrev-18024	579	36	from	from	ADP
inlawrev-18024	579	37	deloras	delora	NOUN
inlawrev-18024	579	38	’	'	PUNCT
inlawrev-18024	579	39	annuity	annuity	NOUN
inlawrev-18024	579	40	contract	contract	NOUN
inlawrev-18024	579	41	to	to	ADP
inlawrev-18024	579	42	her	her	PRON
inlawrev-18024	579	43	brother	brother	NOUN
inlawrev-18024	579	44	,	,	PUNCT
inlawrev-18024	579	45	richard	richard	PROPN
inlawrev-18024	579	46	fine.239	fine.239	PROPN
inlawrev-18024	579	47	the	the	DET
inlawrev-18024	579	48	department	department	NOUN
inlawrev-18024	579	49	stated	state	VERB
inlawrev-18024	579	50	that	that	SCONJ
inlawrev-18024	579	51	the	the	DET
inlawrev-18024	579	52	“	"	PUNCT
inlawrev-18024	579	53	annuity	annuity	NOUN
inlawrev-18024	579	54	proceeds	proceed	NOUN
inlawrev-18024	579	55	paid	pay	VERB
inlawrev-18024	579	56	to	to	ADP
inlawrev-18024	579	57	fine	fine	ADJ
inlawrev-18024	579	58	were	be	AUX
inlawrev-18024	579	59	subject	subject	ADJ
inlawrev-18024	579	60	to	to	ADP
inlawrev-18024	579	61	indiana	indiana	PROPN
inlawrev-18024	579	62	’s	’s	PART
inlawrev-18024	579	63	inheritance	inheritance	NOUN
inlawrev-18024	579	64	tax	tax	NOUN
inlawrev-18024	579	65	.	.	PUNCT
inlawrev-18024	580	1	”240	”240	PROPN
inlawrev-18024	581	1	thus	thus	ADV
inlawrev-18024	581	2	,	,	PUNCT
inlawrev-18024	581	3	the	the	DET
inlawrev-18024	581	4	department	department	NOUN
inlawrev-18024	581	5	argued	argue	VERB
inlawrev-18024	581	6	that	that	SCONJ
inlawrev-18024	581	7	the	the	DET
inlawrev-18024	581	8	estate	estate	NOUN
inlawrev-18024	581	9	was	be	AUX
inlawrev-18024	581	10	“	"	PUNCT
inlawrev-18024	581	11	required	require	VERB
inlawrev-18024	581	12	to	to	PART
inlawrev-18024	581	13	file	file	VERB
inlawrev-18024	581	14	an	an	DET
inlawrev-18024	581	15	inheritance	inheritance	NOUN
inlawrev-18024	581	16	tax	tax	NOUN
inlawrev-18024	581	17	return	return	NOUN
inlawrev-18024	581	18	”	"	PUNCT
inlawrev-18024	581	19	because	because	SCONJ
inlawrev-18024	581	20	the	the	DET
inlawrev-18024	581	21	payments	payment	NOUN
inlawrev-18024	581	22	were	be	AUX
inlawrev-18024	581	23	life	life	NOUN
inlawrev-18024	581	24	insurance	insurance	NOUN
inlawrev-18024	581	25	proceeds	proceed	NOUN
inlawrev-18024	581	26	—	—	PUNCT
inlawrev-18024	581	27	not	not	PART
inlawrev-18024	581	28	annuity	annuity	NOUN
inlawrev-18024	581	29	payments.241	payments.241	VERB
inlawrev-18024	581	30	the	the	DET
inlawrev-18024	581	31	probate	probate	NOUN
inlawrev-18024	581	32	court	court	NOUN
inlawrev-18024	581	33	ruled	rule	VERB
inlawrev-18024	581	34	that	that	SCONJ
inlawrev-18024	581	35	the	the	DET
inlawrev-18024	581	36	statute	statute	NOUN
inlawrev-18024	581	37	did	do	AUX
inlawrev-18024	581	38	not	not	PART
inlawrev-18024	581	39	require	require	VERB
inlawrev-18024	581	40	richard	richard	PROPN
inlawrev-18024	581	41	fine	fine	PROPN
inlawrev-18024	581	42	or	or	CCONJ
inlawrev-18024	581	43	the	the	DET
inlawrev-18024	581	44	estate	estate	NOUN
inlawrev-18024	581	45	’s	’s	PART
inlawrev-18024	581	46	personal	personal	ADJ
inlawrev-18024	581	47	representative	representative	NOUN
inlawrev-18024	581	48	to	to	PART
inlawrev-18024	581	49	file	file	VERB
inlawrev-18024	581	50	an	an	DET
inlawrev-18024	581	51	indiana	indiana	NOUN
inlawrev-18024	581	52	inheritance	inheritance	NOUN
inlawrev-18024	581	53	tax	tax	NOUN
inlawrev-18024	581	54	return.242	return.242	NOUN
inlawrev-18024	581	55	when	when	SCONJ
inlawrev-18024	581	56	the	the	DET
inlawrev-18024	581	57	probate	probate	NOUN
inlawrev-18024	581	58	court	court	NOUN
inlawrev-18024	581	59	denied	deny	VERB
inlawrev-18024	581	60	the	the	DET
inlawrev-18024	581	61	department	department	NOUN
inlawrev-18024	581	62	’s	’s	PART
inlawrev-18024	581	63	motion	motion	NOUN
inlawrev-18024	581	64	to	to	PART
inlawrev-18024	581	65	correct	correct	VERB
inlawrev-18024	581	66	the	the	DET
inlawrev-18024	581	67	error	error	NOUN
inlawrev-18024	581	68	,	,	PUNCT
inlawrev-18024	581	69	the	the	DET
inlawrev-18024	581	70	department	department	NOUN
inlawrev-18024	581	71	filed	file	VERB
inlawrev-18024	581	72	an	an	DET
inlawrev-18024	581	73	appeal	appeal	NOUN
inlawrev-18024	581	74	with	with	ADP
inlawrev-18024	581	75	the	the	DET
inlawrev-18024	581	76	tax	tax	NOUN
inlawrev-18024	581	77	court.243	court.243	NOUN
inlawrev-18024	581	78	230	230	NUM
inlawrev-18024	581	79	.	.	PUNCT
inlawrev-18024	582	1	i	i	PRON
inlawrev-18024	582	2	d.	d.	PROPN
inlawrev-18024	582	3	231	231	NUM
inlawrev-18024	582	4	.	.	PUNCT
inlawrev-18024	583	1	i	i	PRON
inlawrev-18024	583	2	d.	d.	PROPN
inlawrev-18024	583	3	232	232	NUM
inlawrev-18024	583	4	.	.	PUNCT
inlawrev-18024	584	1	i	i	PRON
inlawrev-18024	584	2	d.	d.	PROPN
inlawrev-18024	584	3	at	at	ADP
inlawrev-18024	584	4	709	709	NUM
inlawrev-18024	584	5	(	(	PUNCT
inlawrev-18024	584	6	citing	cite	VERB
inlawrev-18024	584	7	ind	ind	NOUN
inlawrev-18024	584	8	.	.	PUNCT
inlawrev-18024	585	1	code	code	PROPN
inlawrev-18024	585	2	6	6	NUM
inlawrev-18024	585	3	-	-	SYM
inlawrev-18024	585	4	1.1	1.1	NUM
inlawrev-18024	585	5	-	-	PUNCT
inlawrev-18024	585	6	18	18	NUM
inlawrev-18024	585	7	-	-	SYM
inlawrev-18024	585	8	12(e	12(e	NUM
inlawrev-18024	585	9	)	)	PUNCT
inlawrev-18024	585	10	(	(	PUNCT
inlawrev-18024	585	11	2008	2008	NUM
inlawrev-18024	585	12	)	)	PUNCT
inlawrev-18024	585	13	)	)	PUNCT
inlawrev-18024	585	14	.	.	PUNCT
inlawrev-18024	586	1	233	233	NUM
inlawrev-18024	586	2	.	.	PUNCT
inlawrev-18024	587	1	i	i	PRON
inlawrev-18024	587	2	d.	d.	PROPN
inlawrev-18024	587	3	234	234	NUM
inlawrev-18024	587	4	.	.	PUNCT
inlawrev-18024	587	5	943	943	NUM
inlawrev-18024	587	6	n.e.2d	n.e.2d	NOUN
inlawrev-18024	587	7	932	932	NUM
inlawrev-18024	587	8	(	(	PUNCT
inlawrev-18024	587	9	ind	ind	NOUN
inlawrev-18024	587	10	.	.	PUNCT
inlawrev-18024	588	1	t.c	t.c	PROPN
inlawrev-18024	588	2	.	.	PROPN
inlawrev-18024	588	3	2011	2011	NUM
inlawrev-18024	588	4	)	)	PUNCT
inlawrev-18024	588	5	.	.	PUNCT
inlawrev-18024	589	1	235	235	NUM
inlawrev-18024	589	2	.	.	PUNCT
inlawrev-18024	590	1	i	i	PRON
inlawrev-18024	590	2	d.	d.	PROPN
inlawrev-18024	590	3	236	236	NUM
inlawrev-18024	590	4	.	.	PUNCT
inlawrev-18024	591	1	i	i	PRON
inlawrev-18024	591	2	d.	d.	PROPN
inlawrev-18024	591	3	237	237	NUM
inlawrev-18024	591	4	.	.	PUNCT
inlawrev-18024	592	1	i	i	PRON
inlawrev-18024	592	2	d.	d.	PROPN
inlawrev-18024	592	3	238	238	NUM
inlawrev-18024	592	4	.	.	PUNCT
inlawrev-18024	593	1	i	i	PRON
inlawrev-18024	593	2	d.	d.	PROPN
inlawrev-18024	593	3	239	239	NUM
inlawrev-18024	593	4	.	.	PUNCT
inlawrev-18024	594	1	i	i	PRON
inlawrev-18024	594	2	d.	d.	PROPN
inlawrev-18024	594	3	at	at	ADP
inlawrev-18024	594	4	932	932	NUM
inlawrev-18024	594	5	-	-	SYM
inlawrev-18024	594	6	33	33	NUM
inlawrev-18024	594	7	.	.	NOUN
inlawrev-18024	594	8	240	240	NUM
inlawrev-18024	594	9	.	.	PUNCT
inlawrev-18024	595	1	i	i	PRON
inlawrev-18024	595	2	d.	d.	PROPN
inlawrev-18024	595	3	at	at	ADP
inlawrev-18024	595	4	933	933	NUM
inlawrev-18024	595	5	.	.	PUNCT
inlawrev-18024	596	1	241	241	X
inlawrev-18024	596	2	.	.	PUNCT
inlawrev-18024	597	1	i	i	PRON
inlawrev-18024	597	2	d.	d.	PROPN
inlawrev-18024	597	3	at	at	ADP
inlawrev-18024	597	4	934	934	NUM
inlawrev-18024	597	5	.	.	PUNCT
inlawrev-18024	598	1	242	242	NUM
inlawrev-18024	598	2	.	.	PUNCT
inlawrev-18024	599	1	i	i	PRON
inlawrev-18024	599	2	d.	d.	PROPN
inlawrev-18024	599	3	at	at	ADP
inlawrev-18024	599	4	933	933	NUM
inlawrev-18024	599	5	.	.	PUNCT
inlawrev-18024	600	1	243	243	NUM
inlawrev-18024	600	2	.	.	PUNCT
inlawrev-18024	601	1	i	i	PRON
inlawrev-18024	601	2	d.	d.	PROPN
inlawrev-18024	601	3	2012	2012	NUM
inlawrev-18024	601	4	]	]	PUNCT
inlawrev-18024	601	5	taxation	taxation	NOUN
inlawrev-18024	601	6	1365	1365	NUM
inlawrev-18024	601	7	indiana	indiana	PROPN
inlawrev-18024	601	8	law	law	PROPN
inlawrev-18024	601	9	provides	provide	VERB
inlawrev-18024	601	10	“	"	PUNCT
inlawrev-18024	601	11	[	[	X
inlawrev-18024	601	12	a]n	a]n	NOUN
inlawrev-18024	601	13	inheritance	inheritance	NOUN
inlawrev-18024	601	14	tax	tax	NOUN
inlawrev-18024	601	15	is	be	AUX
inlawrev-18024	601	16	imposed	impose	VERB
inlawrev-18024	601	17	at	at	ADP
inlawrev-18024	601	18	the	the	DET
inlawrev-18024	601	19	time	time	NOUN
inlawrev-18024	601	20	of	of	ADP
inlawrev-18024	601	21	the	the	DET
inlawrev-18024	601	22	decedent	decedent	NOUN
inlawrev-18024	601	23	’s	’s	PART
inlawrev-18024	601	24	death	death	NOUN
inlawrev-18024	601	25	on	on	ADP
inlawrev-18024	601	26	certain	certain	ADJ
inlawrev-18024	601	27	property	property	NOUN
inlawrev-18024	601	28	interest	interest	NOUN
inlawrev-18024	601	29	transfers	transfer	NOUN
inlawrev-18024	601	30	made	make	VERB
inlawrev-18024	601	31	by	by	ADP
inlawrev-18024	601	32	him	he	PRON
inlawrev-18024	601	33	.	.	PUNCT
inlawrev-18024	601	34	”244	”244	PUNCT
inlawrev-18024	602	1	not	not	PART
inlawrev-18024	602	2	all	all	DET
inlawrev-18024	602	3	property	property	NOUN
inlawrev-18024	602	4	transfers	transfer	NOUN
inlawrev-18024	602	5	are	be	AUX
inlawrev-18024	602	6	subject	subject	ADJ
inlawrev-18024	602	7	to	to	ADP
inlawrev-18024	602	8	the	the	DET
inlawrev-18024	602	9	inheritance	inheritance	NOUN
inlawrev-18024	602	10	tax	tax	NOUN
inlawrev-18024	602	11	,	,	PUNCT
inlawrev-18024	602	12	such	such	ADJ
inlawrev-18024	602	13	as	as	ADP
inlawrev-18024	602	14	life	life	NOUN
inlawrev-18024	602	15	insurance	insurance	NOUN
inlawrev-18024	602	16	proceeds	proceed	NOUN
inlawrev-18024	602	17	and	and	CCONJ
inlawrev-18024	602	18	annuity	annuity	NOUN
inlawrev-18024	602	19	payments.245	payments.245	NOUN
inlawrev-18024	602	20	annuity	annuity	NOUN
inlawrev-18024	602	21	payments	payment	NOUN
inlawrev-18024	602	22	are	be	AUX
inlawrev-18024	602	23	exempt	exempt	ADJ
inlawrev-18024	602	24	“	"	PUNCT
inlawrev-18024	602	25	only	only	ADV
inlawrev-18024	602	26	‘	'	PUNCT
inlawrev-18024	602	27	to	to	ADP
inlawrev-18024	602	28	the	the	DET
inlawrev-18024	602	29	same	same	ADJ
inlawrev-18024	602	30	extent	extent	NOUN
inlawrev-18024	602	31	that	that	SCONJ
inlawrev-18024	602	32	the	the	DET
inlawrev-18024	602	33	annuity	annuity	NOUN
inlawrev-18024	602	34	.	.	PUNCT
inlawrev-18024	602	35	.	.	PUNCT
inlawrev-18024	603	1	.	.	PUNCT
inlawrev-18024	604	1	is	be	AUX
inlawrev-18024	604	2	excluded	exclude	VERB
inlawrev-18024	604	3	from	from	ADP
inlawrev-18024	604	4	the	the	DET
inlawrev-18024	604	5	decedent	decedent	NOUN
inlawrev-18024	604	6	’s	’s	PART
inlawrev-18024	604	7	federal	federal	ADJ
inlawrev-18024	604	8	gross	gross	ADJ
inlawrev-18024	604	9	estate	estate	NOUN
inlawrev-18024	604	10	under	under	ADP
inlawrev-18024	604	11	[	[	X
inlawrev-18024	604	12	irc	irc	PROPN
inlawrev-18024	604	13	§	§	PROPN
inlawrev-18024	604	14	]	]	X
inlawrev-18024	604	15	2039.’”246	2039.’”246	NUM
inlawrev-18024	604	16	therefore	therefore	ADV
inlawrev-18024	604	17	,	,	PUNCT
inlawrev-18024	604	18	the	the	DET
inlawrev-18024	604	19	annuity	annuity	NOUN
inlawrev-18024	604	20	payment	payment	NOUN
inlawrev-18024	604	21	is	be	AUX
inlawrev-18024	604	22	subject	subject	ADJ
inlawrev-18024	604	23	to	to	ADP
inlawrev-18024	604	24	indiana	indiana	PROPN
inlawrev-18024	604	25	’s	’s	PART
inlawrev-18024	604	26	inheritance	inheritance	NOUN
inlawrev-18024	604	27	tax	tax	NOUN
inlawrev-18024	604	28	if	if	SCONJ
inlawrev-18024	604	29	:	:	PUNCT
inlawrev-18024	604	30	(	(	PUNCT
inlawrev-18024	604	31	1	1	X
inlawrev-18024	604	32	)	)	PUNCT
inlawrev-18024	604	33	the	the	DET
inlawrev-18024	604	34	annuity	annuity	NOUN
inlawrev-18024	604	35	contract	contract	NOUN
inlawrev-18024	604	36	was	be	AUX
inlawrev-18024	604	37	entered	enter	VERB
inlawrev-18024	604	38	into	into	ADP
inlawrev-18024	604	39	after	after	ADP
inlawrev-18024	604	40	march	march	PROPN
inlawrev-18024	604	41	3	3	NUM
inlawrev-18024	604	42	,	,	PUNCT
inlawrev-18024	604	43	1931	1931	NUM
inlawrev-18024	604	44	;	;	PUNCT
inlawrev-18024	604	45	and	and	CCONJ
inlawrev-18024	604	46	(	(	PUNCT
inlawrev-18024	604	47	2	2	X
inlawrev-18024	604	48	)	)	PUNCT
inlawrev-18024	604	49	the	the	DET
inlawrev-18024	604	50	annuity	annuity	NOUN
inlawrev-18024	604	51	was	be	AUX
inlawrev-18024	604	52	payable	payable	ADJ
inlawrev-18024	604	53	to	to	ADP
inlawrev-18024	604	54	the	the	DET
inlawrev-18024	604	55	decedent	decedent	NOUN
inlawrev-18024	604	56	,	,	PUNCT
inlawrev-18024	604	57	or	or	CCONJ
inlawrev-18024	604	58	the	the	DET
inlawrev-18024	604	59	decedent	decedent	NOUN
inlawrev-18024	604	60	possessed	possess	VERB
inlawrev-18024	604	61	the	the	DET
inlawrev-18024	604	62	right	right	NOUN
inlawrev-18024	604	63	to	to	PART
inlawrev-18024	604	64	receive	receive	VERB
inlawrev-18024	604	65	the	the	DET
inlawrev-18024	604	66	payment	payment	NOUN
inlawrev-18024	604	67	either	either	CCONJ
inlawrev-18024	604	68	for	for	ADP
inlawrev-18024	604	69	his	his	PRON
inlawrev-18024	604	70	life	life	NOUN
inlawrev-18024	604	71	,	,	PUNCT
inlawrev-18024	604	72	for	for	ADP
inlawrev-18024	604	73	any	any	DET
inlawrev-18024	604	74	period	period	NOUN
inlawrev-18024	604	75	not	not	PART
inlawrev-18024	604	76	ascertainable	ascertainable	ADJ
inlawrev-18024	604	77	without	without	ADP
inlawrev-18024	604	78	reference	reference	NOUN
inlawrev-18024	604	79	to	to	ADP
inlawrev-18024	604	80	his	his	PRON
inlawrev-18024	604	81	death	death	NOUN
inlawrev-18024	604	82	,	,	PUNCT
inlawrev-18024	604	83	or	or	CCONJ
inlawrev-18024	604	84	for	for	ADP
inlawrev-18024	604	85	any	any	DET
inlawrev-18024	604	86	period	period	NOUN
inlawrev-18024	604	87	which	which	PRON
inlawrev-18024	604	88	does	do	AUX
inlawrev-18024	604	89	not	not	PART
inlawrev-18024	604	90	in	in	ADP
inlawrev-18024	604	91	fact	fact	NOUN
inlawrev-18024	604	92	end	end	VERB
inlawrev-18024	604	93	before	before	ADP
inlawrev-18024	604	94	his	his	PRON
inlawrev-18024	604	95	death.247	death.247	NOUN
inlawrev-18024	604	96	the	the	DET
inlawrev-18024	604	97	tax	tax	NOUN
inlawrev-18024	604	98	court	court	NOUN
inlawrev-18024	604	99	held	hold	VERB
inlawrev-18024	604	100	that	that	SCONJ
inlawrev-18024	604	101	“	"	PUNCT
inlawrev-18024	604	102	[	[	X
inlawrev-18024	604	103	t]he	t]he	X
inlawrev-18024	604	104	probate	probate	NOUN
inlawrev-18024	604	105	court	court	NOUN
inlawrev-18024	604	106	erred	err	VERB
inlawrev-18024	604	107	when	when	SCONJ
inlawrev-18024	604	108	it	it	PRON
inlawrev-18024	604	109	determined	determine	VERB
inlawrev-18024	604	110	that	that	SCONJ
inlawrev-18024	604	111	the	the	DET
inlawrev-18024	604	112	estate	estate	NOUN
inlawrev-18024	604	113	was	be	AUX
inlawrev-18024	604	114	not	not	PART
inlawrev-18024	604	115	required	require	VERB
inlawrev-18024	604	116	to	to	PART
inlawrev-18024	604	117	file	file	VERB
inlawrev-18024	604	118	an	an	DET
inlawrev-18024	604	119	inheritance	inheritance	NOUN
inlawrev-18024	604	120	tax	tax	NOUN
inlawrev-18024	604	121	return	return	NOUN
inlawrev-18024	604	122	because	because	SCONJ
inlawrev-18024	604	123	the	the	DET
inlawrev-18024	604	124	metlife	metlife	NOUN
inlawrev-18024	604	125	payments	payment	NOUN
inlawrev-18024	604	126	were	be	AUX
inlawrev-18024	604	127	life	life	NOUN
inlawrev-18024	604	128	insurance	insurance	NOUN
inlawrev-18024	604	129	proceeds	proceed	NOUN
inlawrev-18024	604	130	and	and	CCONJ
inlawrev-18024	604	131	therefore	therefore	ADV
inlawrev-18024	604	132	not	not	PART
inlawrev-18024	604	133	subject	subject	ADJ
inlawrev-18024	604	134	to	to	ADP
inlawrev-18024	604	135	indiana	indiana	PROPN
inlawrev-18024	604	136	’s	’s	PART
inlawrev-18024	604	137	inheritance	inheritance	NOUN
inlawrev-18024	604	138	tax	tax	NOUN
inlawrev-18024	604	139	.	.	PUNCT
inlawrev-18024	604	140	”248	”248	PUNCT
inlawrev-18024	605	1	2	2	NUM
inlawrev-18024	605	2	.	.	X
inlawrev-18024	605	3	estate	estate	NOUN
inlawrev-18024	605	4	neterer	neterer	PROPN
inlawrev-18024	605	5	v.	v.	PROPN
inlawrev-18024	605	6	indiana	indiana	PROPN
inlawrev-18024	605	7	department	department	PROPN
inlawrev-18024	605	8	of	of	ADP
inlawrev-18024	605	9	state	state	PROPN
inlawrev-18024	605	10	revenue.249	revenue.249	PROPN
inlawrev-18024	605	11	—	—	PUNCT
inlawrev-18024	605	12	christine	christine	PROPN
inlawrev-18024	605	13	neterer	neterer	PROPN
inlawrev-18024	605	14	(	(	PUNCT
inlawrev-18024	605	15	“	"	PUNCT
inlawrev-18024	605	16	neterer	neterer	ADJ
inlawrev-18024	605	17	”	"	PUNCT
inlawrev-18024	605	18	)	)	PUNCT
inlawrev-18024	605	19	died	die	VERB
inlawrev-18024	605	20	testate	testate	NOUN
inlawrev-18024	605	21	in	in	ADP
inlawrev-18024	605	22	september	september	PROPN
inlawrev-18024	605	23	2006.250	2006.250	NUM
inlawrev-18024	605	24	when	when	SCONJ
inlawrev-18024	605	25	she	she	PRON
inlawrev-18024	605	26	died	die	VERB
inlawrev-18024	605	27	,	,	PUNCT
inlawrev-18024	605	28	neterer	neterer	ADV
inlawrev-18024	605	29	owned	own	VERB
inlawrev-18024	605	30	an	an	DET
inlawrev-18024	605	31	undivided	undivided	ADJ
inlawrev-18024	605	32	one	one	NUM
inlawrev-18024	605	33	-	-	PUNCT
inlawrev-18024	605	34	half	half	NOUN
inlawrev-18024	605	35	interest	interest	NOUN
inlawrev-18024	605	36	in	in	ADP
inlawrev-18024	605	37	real	real	ADJ
inlawrev-18024	605	38	property	property	NOUN
inlawrev-18024	605	39	in	in	ADP
inlawrev-18024	605	40	elkhart	elkhart	PROPN
inlawrev-18024	605	41	county	county	PROPN
inlawrev-18024	605	42	(	(	PUNCT
inlawrev-18024	605	43	the	the	DET
inlawrev-18024	605	44	“	"	PUNCT
inlawrev-18024	605	45	subject	subject	ADJ
inlawrev-18024	605	46	property	property	NOUN
inlawrev-18024	605	47	”	"	PUNCT
inlawrev-18024	605	48	)	)	PUNCT
inlawrev-18024	605	49	as	as	ADP
inlawrev-18024	605	50	a	a	DET
inlawrev-18024	605	51	tenant	tenant	NOUN
inlawrev-18024	605	52	in	in	ADP
inlawrev-18024	605	53	common	common	ADJ
inlawrev-18024	605	54	with	with	ADP
inlawrev-18024	605	55	her	her	PRON
inlawrev-18024	605	56	sister.251	sister.251	NOUN
inlawrev-18024	605	57	a	a	DET
inlawrev-18024	605	58	month	month	NOUN
inlawrev-18024	605	59	after	after	SCONJ
inlawrev-18024	605	60	neterer	neterer	X
inlawrev-18024	605	61	’s	’s	PART
inlawrev-18024	605	62	death	death	NOUN
inlawrev-18024	605	63	“	"	PUNCT
inlawrev-18024	605	64	an	an	DET
inlawrev-18024	605	65	unsupervised	unsupervised	ADJ
inlawrev-18024	605	66	estate	estate	NOUN
inlawrev-18024	605	67	was	be	AUX
inlawrev-18024	605	68	opened	open	VERB
inlawrev-18024	605	69	,	,	PUNCT
inlawrev-18024	605	70	neterer	neterer	PROPN
inlawrev-18024	605	71	’s	’s	PART
inlawrev-18024	605	72	will	will	AUX
inlawrev-18024	605	73	was	be	AUX
inlawrev-18024	605	74	admitted	admit	VERB
inlawrev-18024	605	75	to	to	ADP
inlawrev-18024	605	76	probate	probate	NOUN
inlawrev-18024	605	77	,	,	PUNCT
inlawrev-18024	605	78	and	and	CCONJ
inlawrev-18024	605	79	her	her	PRON
inlawrev-18024	605	80	nieces	niece	NOUN
inlawrev-18024	605	81	,	,	PUNCT
inlawrev-18024	605	82	deborah	deborah	PROPN
inlawrev-18024	605	83	pollock	pollock	NOUN
inlawrev-18024	605	84	and	and	CCONJ
inlawrev-18024	605	85	marilyn	marilyn	PROPN
inlawrev-18024	605	86	humbarger	humbarger	NOUN
inlawrev-18024	605	87	,	,	PUNCT
inlawrev-18024	605	88	were	be	AUX
inlawrev-18024	605	89	appointed	appoint	VERB
inlawrev-18024	605	90	as	as	ADP
inlawrev-18024	605	91	co	co	ADJ
inlawrev-18024	605	92	-	-	ADJ
inlawrev-18024	605	93	personal	personal	ADJ
inlawrev-18024	605	94	representatives	representative	NOUN
inlawrev-18024	605	95	.	.	PUNCT
inlawrev-18024	606	1	”252	”252	PROPN
inlawrev-18024	606	2	a	a	DET
inlawrev-18024	606	3	year	year	NOUN
inlawrev-18024	606	4	later	later	ADV
inlawrev-18024	606	5	,	,	PUNCT
inlawrev-18024	606	6	pollock	pollock	NOUN
inlawrev-18024	606	7	filed	file	VERB
inlawrev-18024	606	8	the	the	DET
inlawrev-18024	606	9	estate	estate	NOUN
inlawrev-18024	606	10	’s	’s	PART
inlawrev-18024	606	11	inheritance	inheritance	NOUN
inlawrev-18024	606	12	tax	tax	NOUN
inlawrev-18024	606	13	return	return	NOUN
inlawrev-18024	606	14	,	,	PUNCT
inlawrev-18024	606	15	which	which	PRON
inlawrev-18024	606	16	included	include	VERB
inlawrev-18024	606	17	an	an	DET
inlawrev-18024	606	18	appraisal	appraisal	NOUN
inlawrev-18024	606	19	estimating	estimate	VERB
inlawrev-18024	606	20	the	the	DET
inlawrev-18024	606	21	fair	fair	ADJ
inlawrev-18024	606	22	market	market	NOUN
inlawrev-18024	606	23	value	value	NOUN
inlawrev-18024	606	24	of	of	ADP
inlawrev-18024	606	25	the	the	DET
inlawrev-18024	606	26	property	property	NOUN
inlawrev-18024	606	27	to	to	PART
inlawrev-18024	606	28	be	be	AUX
inlawrev-18024	606	29	$	$	SYM
inlawrev-18024	606	30	855,250	855,250	NUM
inlawrev-18024	606	31	,	,	PUNCT
inlawrev-18024	606	32	“	"	PUNCT
inlawrev-18024	606	33	and	and	CCONJ
inlawrev-18024	606	34	a	a	DET
inlawrev-18024	606	35	document	document	NOUN
inlawrev-18024	606	36	titled	title	VERB
inlawrev-18024	606	37	‘	'	PUNCT
inlawrev-18024	606	38	valuation	valuation	NOUN
inlawrev-18024	606	39	of	of	ADP
inlawrev-18024	606	40	decedent	decedent	PROPN
inlawrev-18024	606	41	’s	’s	PART
inlawrev-18024	606	42	interest	interest	NOUN
inlawrev-18024	606	43	in	in	ADP
inlawrev-18024	606	44	real	real	ADJ
inlawrev-18024	606	45	estate	estate	NOUN
inlawrev-18024	606	46	’	'	PUNCT
inlawrev-18024	606	47	”	"	PUNCT
inlawrev-18024	606	48	with	with	ADP
inlawrev-18024	606	49	the	the	DET
inlawrev-18024	606	50	probate	probate	NOUN
inlawrev-18024	606	51	court	court	NOUN
inlawrev-18024	606	52	,	,	PUNCT
inlawrev-18024	606	53	which	which	PRON
inlawrev-18024	606	54	“	"	PUNCT
inlawrev-18024	606	55	stated	state	VERB
inlawrev-18024	606	56	that	that	SCONJ
inlawrev-18024	606	57	it	it	PRON
inlawrev-18024	606	58	was	be	AUX
inlawrev-18024	606	59	necessary	necessary	ADJ
inlawrev-18024	606	60	to	to	PART
inlawrev-18024	606	61	reduce	reduce	VERB
inlawrev-18024	606	62	the	the	DET
inlawrev-18024	606	63	subject	subject	ADJ
inlawrev-18024	606	64	property	property	NOUN
inlawrev-18024	606	65	’s	’s	PART
inlawrev-18024	606	66	appraised	appraise	VERB
inlawrev-18024	606	67	value	value	NOUN
inlawrev-18024	606	68	by	by	ADP
inlawrev-18024	606	69	one	one	NUM
inlawrev-18024	606	70	-	-	PUNCT
inlawrev-18024	606	71	half	half	NOUN
inlawrev-18024	606	72	,	,	PUNCT
inlawrev-18024	606	73	and	and	CCONJ
inlawrev-18024	606	74	then	then	ADV
inlawrev-18024	606	75	apply	apply	VERB
inlawrev-18024	606	76	an	an	DET
inlawrev-18024	606	77	aggregated	aggregated	ADJ
inlawrev-18024	606	78	discount	discount	NOUN
inlawrev-18024	606	79	of	of	ADP
inlawrev-18024	606	80	30	30	NUM
inlawrev-18024	606	81	percent	percent	NOUN
inlawrev-18024	606	82	(	(	PUNCT
inlawrev-18024	606	83	30	30	NUM
inlawrev-18024	606	84	%	%	NOUN
inlawrev-18024	606	85	)	)	PUNCT
inlawrev-18024	606	86	to	to	PART
inlawrev-18024	606	87	account	account	VERB
inlawrev-18024	606	88	for	for	ADP
inlawrev-18024	606	89	both	both	CCONJ
inlawrev-18024	606	90	a	a	DET
inlawrev-18024	606	91	lack	lack	NOUN
inlawrev-18024	606	92	of	of	ADP
inlawrev-18024	606	93	marketability	marketability	NOUN
inlawrev-18024	606	94	and	and	CCONJ
inlawrev-18024	606	95	a	a	DET
inlawrev-18024	606	96	lack	lack	NOUN
inlawrev-18024	606	97	of	of	ADP
inlawrev-18024	606	98	control	control	NOUN
inlawrev-18024	606	99	.	.	PUNCT
inlawrev-18024	607	1	”253	”253	PROPN
inlawrev-18024	608	1	therefore	therefore	ADV
inlawrev-18024	608	2	,	,	PUNCT
inlawrev-18024	608	3	the	the	DET
inlawrev-18024	608	4	fair	fair	ADJ
inlawrev-18024	608	5	market	market	NOUN
inlawrev-18024	608	6	value	value	NOUN
inlawrev-18024	608	7	of	of	ADP
inlawrev-18024	608	8	the	the	DET
inlawrev-18024	608	9	subject	subject	ADJ
inlawrev-18024	608	10	property	property	NOUN
inlawrev-18024	608	11	was	be	AUX
inlawrev-18024	608	12	only	only	ADV
inlawrev-18024	608	13	$	$	SYM
inlawrev-18024	608	14	300,000.254	300,000.254	NUM
inlawrev-18024	608	15	in	in	ADP
inlawrev-18024	608	16	her	her	PRON
inlawrev-18024	608	17	report	report	NOUN
inlawrev-18024	608	18	of	of	ADP
inlawrev-18024	608	19	appraiser	appraiser	NOUN
inlawrev-18024	608	20	,	,	PUNCT
inlawrev-18024	608	21	the	the	DET
inlawrev-18024	608	22	county	county	NOUN
inlawrev-18024	608	23	assessor	assessor	NOUN
inlawrev-18024	608	24	stated	state	VERB
inlawrev-18024	608	25	that	that	SCONJ
inlawrev-18024	608	26	“	"	PUNCT
inlawrev-18024	608	27	the	the	DET
inlawrev-18024	608	28	return	return	NOUN
inlawrev-18024	608	29	‘	'	PUNCT
inlawrev-18024	608	30	correctly	correctly	ADV
inlawrev-18024	608	31	’	'	PUNCT
inlawrev-18024	608	32	valued	value	VERB
inlawrev-18024	608	33	the	the	DET
inlawrev-18024	608	34	subject	subject	NOUN
inlawrev-18024	608	35	property	property	NOUN
inlawrev-18024	608	36	.	.	PUNCT
inlawrev-18024	609	1	”255	”255	DET
inlawrev-18024	609	2	pollock	pollock	NOUN
inlawrev-18024	609	3	subsequently	subsequently	ADV
inlawrev-18024	609	4	submitted	submit	VERB
inlawrev-18024	609	5	an	an	DET
inlawrev-18024	609	6	amended	amend	VERB
inlawrev-18024	609	7	return	return	NOUN
inlawrev-18024	609	8	,	,	PUNCT
inlawrev-18024	609	9	and	and	CCONJ
inlawrev-18024	609	10	the	the	DET
inlawrev-18024	609	11	assessor	assessor	NOUN
inlawrev-18024	609	12	accepted	accept	VERB
inlawrev-18024	609	13	all	all	DET
inlawrev-18024	609	14	244	244	NUM
inlawrev-18024	609	15	.	.	PUNCT
inlawrev-18024	610	1	i	i	PRON
inlawrev-18024	610	2	d.	d.	PROPN
inlawrev-18024	610	3	at	at	ADP
inlawrev-18024	610	4	933	933	NUM
inlawrev-18024	610	5	-	-	SYM
inlawrev-18024	610	6	34	34	NUM
inlawrev-18024	610	7	(	(	PUNCT
inlawrev-18024	610	8	alteration	alteration	NOUN
inlawrev-18024	610	9	in	in	ADP
inlawrev-18024	610	10	original	original	ADJ
inlawrev-18024	610	11	)	)	PUNCT
inlawrev-18024	610	12	(	(	PUNCT
inlawrev-18024	610	13	quoting	quote	VERB
inlawrev-18024	610	14	ind	ind	NOUN
inlawrev-18024	610	15	.	.	PUNCT
inlawrev-18024	611	1	code	code	PROPN
inlawrev-18024	611	2	§	§	PROPN
inlawrev-18024	611	3	6	6	NUM
inlawrev-18024	611	4	-	-	SYM
inlawrev-18024	611	5	4.1	4.1	NUM
inlawrev-18024	611	6	-	-	PUNCT
inlawrev-18024	611	7	2	2	NUM
inlawrev-18024	611	8	-	-	SYM
inlawrev-18024	611	9	1	1	NUM
inlawrev-18024	611	10	(	(	PUNCT
inlawrev-18024	611	11	2011	2011	NUM
inlawrev-18024	611	12	)	)	PUNCT
inlawrev-18024	611	13	)	)	PUNCT
inlawrev-18024	611	14	.	.	PUNCT
inlawrev-18024	612	1	245	245	NUM
inlawrev-18024	612	2	.	.	PUNCT
inlawrev-18024	613	1	i	i	PRON
inlawrev-18024	613	2	d.	d.	PROPN
inlawrev-18024	613	3	at	at	ADP
inlawrev-18024	613	4	934	934	NUM
inlawrev-18024	613	5	.	.	PUNCT
inlawrev-18024	614	1	246	246	NUM
inlawrev-18024	614	2	.	.	PUNCT
inlawrev-18024	615	1	i	i	PRON
inlawrev-18024	615	2	d.	d.	PROPN
inlawrev-18024	615	3	(	(	PUNCT
inlawrev-18024	615	4	quoting	quote	VERB
inlawrev-18024	615	5	ind	ind	PROPN
inlawrev-18024	615	6	.	.	PUNCT
inlawrev-18024	616	1	code	code	PROPN
inlawrev-18024	616	2	§	§	PROPN
inlawrev-18024	616	3	6	6	NUM
inlawrev-18024	616	4	-	-	SYM
inlawrev-18024	616	5	4.1	4.1	NUM
inlawrev-18024	616	6	-	-	PUNCT
inlawrev-18024	616	7	3	3	NUM
inlawrev-18024	616	8	-	-	SYM
inlawrev-18024	616	9	6.5	6.5	NUM
inlawrev-18024	616	10	(	(	PUNCT
inlawrev-18024	616	11	2005	2005	NUM
inlawrev-18024	616	12	)	)	PUNCT
inlawrev-18024	616	13	)	)	PUNCT
inlawrev-18024	616	14	.	.	PUNCT
inlawrev-18024	617	1	247	247	NUM
inlawrev-18024	617	2	.	.	PUNCT
inlawrev-18024	618	1	i	i	PRON
inlawrev-18024	618	2	d.	d.	PROPN
inlawrev-18024	618	3	(	(	PUNCT
inlawrev-18024	618	4	citing	cite	VERB
inlawrev-18024	618	5	irc	irc	ADV
inlawrev-18024	618	6	§	§	PROPN
inlawrev-18024	618	7	2039	2039	NUM
inlawrev-18024	618	8	(	(	PUNCT
inlawrev-18024	618	9	2005	2005	NUM
inlawrev-18024	618	10	)	)	PUNCT
inlawrev-18024	618	11	)	)	PUNCT
inlawrev-18024	618	12	.	.	PUNCT
inlawrev-18024	619	1	248	248	NUM
inlawrev-18024	619	2	.	.	PUNCT
inlawrev-18024	620	1	i	i	PRON
inlawrev-18024	620	2	d.	d.	PROPN
inlawrev-18024	620	3	at	at	ADP
inlawrev-18024	620	4	934	934	NUM
inlawrev-18024	620	5	-	-	SYM
inlawrev-18024	620	6	35	35	NUM
inlawrev-18024	620	7	.	.	PUNCT
inlawrev-18024	621	1	249	249	NUM
inlawrev-18024	621	2	.	.	X
inlawrev-18024	622	1	956	956	NUM
inlawrev-18024	622	2	n.e.2d	n.e.2d	NOUN
inlawrev-18024	622	3	1214	1214	NUM
inlawrev-18024	622	4	(	(	PUNCT
inlawrev-18024	622	5	ind	ind	NOUN
inlawrev-18024	622	6	.	.	PUNCT
inlawrev-18024	623	1	t.c	t.c	PROPN
inlawrev-18024	623	2	.	.	PROPN
inlawrev-18024	623	3	2011	2011	NUM
inlawrev-18024	623	4	)	)	PUNCT
inlawrev-18024	623	5	.	.	PUNCT
inlawrev-18024	624	1	250	250	NUM
inlawrev-18024	624	2	.	.	PUNCT
inlawrev-18024	625	1	i	i	PRON
inlawrev-18024	625	2	d.	d.	PROPN
inlawrev-18024	625	3	at	at	ADP
inlawrev-18024	625	4	1215	1215	NUM
inlawrev-18024	625	5	.	.	PUNCT
inlawrev-18024	626	1	251	251	NUM
inlawrev-18024	626	2	.	.	PUNCT
inlawrev-18024	627	1	i	i	PRON
inlawrev-18024	627	2	d.	d.	PROPN
inlawrev-18024	627	3	252	252	NUM
inlawrev-18024	627	4	.	.	PUNCT
inlawrev-18024	628	1	i	i	PRON
inlawrev-18024	628	2	d.	d.	PROPN
inlawrev-18024	628	3	253	253	NUM
inlawrev-18024	628	4	.	.	PUNCT
inlawrev-18024	629	1	i	i	PRON
inlawrev-18024	629	2	d.	d.	PROPN
inlawrev-18024	629	3	254	254	NUM
inlawrev-18024	629	4	.	.	PUNCT
inlawrev-18024	630	1	i	i	PRON
inlawrev-18024	630	2	d.	d.	PROPN
inlawrev-18024	630	3	at	at	ADP
inlawrev-18024	630	4	1215	1215	NUM
inlawrev-18024	630	5	-	-	SYM
inlawrev-18024	630	6	16	16	NUM
inlawrev-18024	630	7	.	.	PUNCT
inlawrev-18024	631	1	255	255	NUM
inlawrev-18024	631	2	.	.	PUNCT
inlawrev-18024	632	1	i	i	PRON
inlawrev-18024	632	2	d.	d.	PROPN
inlawrev-18024	632	3	at	at	ADP
inlawrev-18024	632	4	1216	1216	NUM
inlawrev-18024	632	5	.	.	PUNCT
inlawrev-18024	633	1	1366	1366	NUM
inlawrev-18024	633	2	indiana	indiana	PROPN
inlawrev-18024	633	3	law	law	PROPN
inlawrev-18024	633	4	review	review	NOUN
inlawrev-18024	633	5	[	[	X
inlawrev-18024	633	6	vol	vol	NOUN
inlawrev-18024	633	7	.	.	PUNCT
inlawrev-18024	634	1	45:1341	45:1341	NUM
inlawrev-18024	634	2	of	of	ADP
inlawrev-18024	634	3	the	the	DET
inlawrev-18024	634	4	valuations	valuation	NOUN
inlawrev-18024	634	5	reported	report	VERB
inlawrev-18024	634	6	therein.256	therein.256	PROPN
inlawrev-18024	634	7	based	base	VERB
inlawrev-18024	634	8	on	on	ADP
inlawrev-18024	634	9	these	these	DET
inlawrev-18024	634	10	accepted	accept	VERB
inlawrev-18024	634	11	valuations	valuation	NOUN
inlawrev-18024	634	12	,	,	PUNCT
inlawrev-18024	634	13	the	the	DET
inlawrev-18024	634	14	probate	probate	NOUN
inlawrev-18024	634	15	court	court	NOUN
inlawrev-18024	634	16	entered	enter	VERB
inlawrev-18024	634	17	an	an	DET
inlawrev-18024	634	18	order	order	NOUN
inlawrev-18024	634	19	establishing	establish	VERB
inlawrev-18024	634	20	that	that	SCONJ
inlawrev-18024	634	21	“	"	PUNCT
inlawrev-18024	634	22	the	the	DET
inlawrev-18024	634	23	estate	estate	NOUN
inlawrev-18024	634	24	’s	’s	PART
inlawrev-18024	634	25	inheritance	inheritance	NOUN
inlawrev-18024	634	26	tax	tax	NOUN
inlawrev-18024	634	27	liability	liability	NOUN
inlawrev-18024	634	28	was	be	AUX
inlawrev-18024	634	29	$	$	SYM
inlawrev-18024	634	30	31,937.98.”257	31,937.98.”257	NUM
inlawrev-18024	634	31	however	however	ADV
inlawrev-18024	634	32	,	,	PUNCT
inlawrev-18024	634	33	a	a	DET
inlawrev-18024	634	34	month	month	NOUN
inlawrev-18024	634	35	later	later	ADV
inlawrev-18024	634	36	the	the	DET
inlawrev-18024	634	37	department	department	NOUN
inlawrev-18024	634	38	provided	provide	VERB
inlawrev-18024	634	39	the	the	DET
inlawrev-18024	634	40	estate	estate	NOUN
inlawrev-18024	634	41	with	with	ADP
inlawrev-18024	634	42	a	a	DET
inlawrev-18024	634	43	“	"	PUNCT
inlawrev-18024	634	44	notice	notice	NOUN
inlawrev-18024	634	45	of	of	ADP
inlawrev-18024	634	46	additional	additional	ADJ
inlawrev-18024	634	47	tax	tax	NOUN
inlawrev-18024	634	48	due	due	ADJ
inlawrev-18024	634	49	,	,	PUNCT
inlawrev-18024	634	50	”	"	PUNCT
inlawrev-18024	634	51	which	which	PRON
inlawrev-18024	634	52	stated	state	VERB
inlawrev-18024	634	53	[	[	X
inlawrev-18024	634	54	t]he	t]he	ADV
inlawrev-18024	634	55	value	value	NOUN
inlawrev-18024	634	56	of	of	ADP
inlawrev-18024	634	57	the	the	DET
inlawrev-18024	634	58	subject	subject	ADJ
inlawrev-18024	634	59	property	property	NOUN
inlawrev-18024	634	60	was	be	AUX
inlawrev-18024	634	61	$	$	SYM
inlawrev-18024	634	62	427,625	427,625	NUM
inlawrev-18024	634	63	and	and	CCONJ
inlawrev-18024	634	64	the	the	DET
inlawrev-18024	634	65	estate	estate	NOUN
inlawrev-18024	634	66	’s	’s	PART
inlawrev-18024	634	67	actual	actual	ADJ
inlawrev-18024	634	68	inheritance	inheritance	NOUN
inlawrev-18024	634	69	tax	tax	NOUN
inlawrev-18024	634	70	liability	liability	NOUN
inlawrev-18024	634	71	was	be	AUX
inlawrev-18024	634	72	actually	actually	ADV
inlawrev-18024	634	73	$	$	SYM
inlawrev-18024	634	74	45,224.48	45,224.48	NUM
inlawrev-18024	634	75	because	because	SCONJ
inlawrev-18024	634	76	:	:	PUNCT
inlawrev-18024	634	77	1	1	X
inlawrev-18024	634	78	.	.	X
inlawrev-18024	635	1	it	it	PRON
inlawrev-18024	635	2	had	have	AUX
inlawrev-18024	635	3	not	not	PART
inlawrev-18024	635	4	reported	report	VERB
inlawrev-18024	635	5	the	the	DET
inlawrev-18024	635	6	value	value	NOUN
inlawrev-18024	635	7	of	of	ADP
inlawrev-18024	635	8	a	a	DET
inlawrev-18024	635	9	life	life	NOUN
inlawrev-18024	635	10	insurance	insurance	NOUN
inlawrev-18024	635	11	policy	policy	NOUN
inlawrev-18024	635	12	in	in	ADP
inlawrev-18024	635	13	the	the	DET
inlawrev-18024	635	14	return	return	NOUN
inlawrev-18024	635	15	;	;	PUNCT
inlawrev-18024	636	1	2	2	X
inlawrev-18024	636	2	.	.	X
inlawrev-18024	636	3	its	its	PRON
inlawrev-18024	636	4	deduction	deduction	NOUN
inlawrev-18024	636	5	for	for	ADP
inlawrev-18024	636	6	monument	monument	NOUN
inlawrev-18024	636	7	expenses	expense	NOUN
inlawrev-18024	636	8	exceeded	exceed	VERB
inlawrev-18024	636	9	the	the	DET
inlawrev-18024	636	10	statutory	statutory	ADJ
inlawrev-18024	636	11	allowance	allowance	NOUN
inlawrev-18024	636	12	for	for	ADP
inlawrev-18024	636	13	such	such	ADJ
inlawrev-18024	636	14	deductions	deduction	NOUN
inlawrev-18024	636	15	;	;	PUNCT
inlawrev-18024	636	16	and	and	CCONJ
inlawrev-18024	636	17	3	3	X
inlawrev-18024	636	18	.	.	X
inlawrev-18024	637	1	it	it	PRON
inlawrev-18024	637	2	had	have	AUX
inlawrev-18024	637	3	not	not	PART
inlawrev-18024	637	4	substantiated	substantiate	VERB
inlawrev-18024	637	5	the	the	DET
inlawrev-18024	637	6	propriety	propriety	NOUN
inlawrev-18024	637	7	of	of	ADP
inlawrev-18024	637	8	the	the	DET
inlawrev-18024	637	9	30	30	NUM
inlawrev-18024	637	10	%	%	NOUN
inlawrev-18024	637	11	discount.258	discount.258	NOUN
inlawrev-18024	637	12	based	base	VERB
inlawrev-18024	637	13	on	on	ADP
inlawrev-18024	637	14	these	these	DET
inlawrev-18024	637	15	assertions	assertion	NOUN
inlawrev-18024	637	16	,	,	PUNCT
inlawrev-18024	637	17	the	the	DET
inlawrev-18024	637	18	department	department	NOUN
inlawrev-18024	637	19	informed	inform	VERB
inlawrev-18024	637	20	the	the	DET
inlawrev-18024	637	21	estate	estate	NOUN
inlawrev-18024	637	22	that	that	PRON
inlawrev-18024	637	23	it	it	PRON
inlawrev-18024	637	24	owed	owe	VERB
inlawrev-18024	637	25	another	another	DET
inlawrev-18024	637	26	$	$	SYM
inlawrev-18024	637	27	13,278.64	13,278.64	NUM
inlawrev-18024	637	28	in	in	ADP
inlawrev-18024	637	29	inheritance	inheritance	NOUN
inlawrev-18024	637	30	taxes	taxis	NOUN
inlawrev-18024	637	31	plus	plus	CCONJ
inlawrev-18024	637	32	interest.259	interest.259	NOUN
inlawrev-18024	637	33	in	in	ADP
inlawrev-18024	637	34	january	january	PROPN
inlawrev-18024	637	35	2008	2008	NUM
inlawrev-18024	637	36	,	,	PUNCT
inlawrev-18024	637	37	the	the	DET
inlawrev-18024	637	38	estate	estate	NOUN
inlawrev-18024	637	39	responded	respond	VERB
inlawrev-18024	637	40	to	to	ADP
inlawrev-18024	637	41	the	the	DET
inlawrev-18024	637	42	department	department	NOUN
inlawrev-18024	637	43	and	and	CCONJ
inlawrev-18024	637	44	explained	explain	VERB
inlawrev-18024	637	45	that	that	SCONJ
inlawrev-18024	637	46	while	while	SCONJ
inlawrev-18024	637	47	there	there	PRON
inlawrev-18024	637	48	was	be	VERB
inlawrev-18024	637	49	no	no	DET
inlawrev-18024	637	50	dispute	dispute	NOUN
inlawrev-18024	637	51	regarding	regard	VERB
inlawrev-18024	637	52	the	the	DET
inlawrev-18024	637	53	life	life	NOUN
inlawrev-18024	637	54	insurance	insurance	NOUN
inlawrev-18024	637	55	and	and	CCONJ
inlawrev-18024	637	56	monument	monument	NOUN
inlawrev-18024	637	57	deduction	deduction	NOUN
inlawrev-18024	637	58	adjustments	adjustment	NOUN
inlawrev-18024	637	59	,	,	PUNCT
inlawrev-18024	637	60	“	"	PUNCT
inlawrev-18024	637	61	it	it	PRON
inlawrev-18024	637	62	disagreed	disagree	VERB
inlawrev-18024	637	63	with	with	ADP
inlawrev-18024	637	64	the	the	DET
inlawrev-18024	637	65	disallowance	disallowance	NOUN
inlawrev-18024	637	66	of	of	ADP
inlawrev-18024	637	67	the	the	DET
inlawrev-18024	637	68	30	30	NUM
inlawrev-18024	637	69	%	%	NOUN
inlawrev-18024	637	70	discount	discount	NOUN
inlawrev-18024	637	71	.	.	PUNCT
inlawrev-18024	637	72	.	.	PUNCT
inlawrev-18024	637	73	.	.	PUNCT
inlawrev-18024	638	1	[	[	X
inlawrev-18024	638	2	but	but	CCONJ
inlawrev-18024	638	3	]	]	PUNCT
inlawrev-18024	638	4	offered	offer	VERB
inlawrev-18024	638	5	to	to	PART
inlawrev-18024	638	6	reduce	reduce	VERB
inlawrev-18024	638	7	the	the	DET
inlawrev-18024	638	8	30	30	NUM
inlawrev-18024	638	9	%	%	NOUN
inlawrev-18024	638	10	discount	discount	NOUN
inlawrev-18024	638	11	by	by	ADP
inlawrev-18024	638	12	five	five	NUM
inlawrev-18024	638	13	percent	percent	NOUN
inlawrev-18024	638	14	.	.	PUNCT
inlawrev-18024	638	15	”260	”260	PUNCT
inlawrev-18024	639	1	the	the	DET
inlawrev-18024	639	2	department	department	NOUN
inlawrev-18024	639	3	rejected	reject	VERB
inlawrev-18024	639	4	the	the	DET
inlawrev-18024	639	5	estate	estate	NOUN
inlawrev-18024	639	6	’s	’s	PART
inlawrev-18024	639	7	offer	offer	NOUN
inlawrev-18024	639	8	,	,	PUNCT
inlawrev-18024	639	9	and	and	CCONJ
inlawrev-18024	639	10	in	in	ADP
inlawrev-18024	639	11	february	february	PROPN
inlawrev-18024	639	12	2008	2008	NUM
inlawrev-18024	639	13	,	,	PUNCT
inlawrev-18024	639	14	the	the	DET
inlawrev-18024	639	15	estate	estate	NOUN
inlawrev-18024	639	16	paid	pay	VERB
inlawrev-18024	639	17	the	the	DET
inlawrev-18024	639	18	requested	request	VERB
inlawrev-18024	639	19	amount	amount	NOUN
inlawrev-18024	639	20	in	in	ADP
inlawrev-18024	639	21	full.261	full.261	NOUN
inlawrev-18024	639	22	approximately	approximately	ADV
inlawrev-18024	639	23	a	a	PRON
inlawrev-18024	639	24	year	year	NOUN
inlawrev-18024	639	25	and	and	CCONJ
inlawrev-18024	639	26	a	a	DET
inlawrev-18024	639	27	half	half	NOUN
inlawrev-18024	639	28	later	later	ADV
inlawrev-18024	639	29	,	,	PUNCT
inlawrev-18024	639	30	“	"	PUNCT
inlawrev-18024	639	31	the	the	DET
inlawrev-18024	639	32	estate	estate	NOUN
inlawrev-18024	639	33	filed	file	VERB
inlawrev-18024	639	34	a	a	DET
inlawrev-18024	639	35	claim	claim	NOUN
inlawrev-18024	639	36	with	with	ADP
inlawrev-18024	639	37	the	the	DET
inlawrev-18024	639	38	department	department	NOUN
inlawrev-18024	639	39	contending	contend	VERB
inlawrev-18024	639	40	that	that	SCONJ
inlawrev-18024	639	41	it	it	PRON
inlawrev-18024	639	42	was	be	AUX
inlawrev-18024	639	43	entitled	entitle	VERB
inlawrev-18024	639	44	to	to	ADP
inlawrev-18024	639	45	a	a	DET
inlawrev-18024	639	46	refund	refund	NOUN
inlawrev-18024	639	47	of	of	ADP
inlawrev-18024	639	48	the	the	DET
inlawrev-18024	639	49	additional	additional	ADJ
inlawrev-18024	639	50	inheritance	inheritance	NOUN
inlawrev-18024	639	51	tax	tax	NOUN
inlawrev-18024	639	52	it	it	PRON
inlawrev-18024	639	53	paid	pay	VERB
inlawrev-18024	639	54	.	.	PUNCT
inlawrev-18024	639	55	.	.	PUNCT
inlawrev-18024	639	56	.	.	PUNCT
inlawrev-18024	639	57	.	.	PUNCT
inlawrev-18024	640	1	the	the	DET
inlawrev-18024	640	2	department	department	NOUN
inlawrev-18024	640	3	denied	deny	VERB
inlawrev-18024	640	4	the	the	DET
inlawrev-18024	640	5	estate	estate	NOUN
inlawrev-18024	640	6	’s	’s	PART
inlawrev-18024	640	7	refund	refund	NOUN
inlawrev-18024	640	8	claim	claim	NOUN
inlawrev-18024	640	9	.	.	PUNCT
inlawrev-18024	641	1	”262	”262	X
inlawrev-18024	641	2	the	the	DET
inlawrev-18024	641	3	estate	estate	NOUN
inlawrev-18024	641	4	next	next	ADV
inlawrev-18024	641	5	filed	file	VERB
inlawrev-18024	641	6	a	a	DET
inlawrev-18024	641	7	complaint	complaint	NOUN
inlawrev-18024	641	8	with	with	ADP
inlawrev-18024	641	9	the	the	DET
inlawrev-18024	641	10	probate	probate	NOUN
inlawrev-18024	641	11	court	court	NOUN
inlawrev-18024	641	12	“	"	PUNCT
inlawrev-18024	641	13	challenging	challenge	VERB
inlawrev-18024	641	14	the	the	DET
inlawrev-18024	641	15	department	department	NOUN
inlawrev-18024	641	16	’s	’s	PART
inlawrev-18024	641	17	denial	denial	NOUN
inlawrev-18024	641	18	of	of	ADP
inlawrev-18024	641	19	its	its	PRON
inlawrev-18024	641	20	refund	refund	NOUN
inlawrev-18024	641	21	claim	claim	NOUN
inlawrev-18024	641	22	.	.	PUNCT
inlawrev-18024	642	1	”263	”263	PUNCT
inlawrev-18024	642	2	the	the	DET
inlawrev-18024	642	3	estate	estate	NOUN
inlawrev-18024	642	4	argued	argue	VERB
inlawrev-18024	642	5	that	that	SCONJ
inlawrev-18024	642	6	the	the	DET
inlawrev-18024	642	7	department	department	NOUN
inlawrev-18024	642	8	“	"	PUNCT
inlawrev-18024	642	9	was	be	AUX
inlawrev-18024	642	10	required	require	VERB
inlawrev-18024	642	11	to	to	ADP
inlawrev-18024	642	12	timely	timely	ADJ
inlawrev-18024	642	13	file	file	NOUN
inlawrev-18024	642	14	with	with	ADP
inlawrev-18024	642	15	the	the	DET
inlawrev-18024	642	16	probate	probate	NOUN
inlawrev-18024	642	17	court	court	NOUN
inlawrev-18024	642	18	either	either	CCONJ
inlawrev-18024	642	19	a	a	DET
inlawrev-18024	642	20	petition	petition	NOUN
inlawrev-18024	642	21	for	for	ADP
inlawrev-18024	642	22	rehearing	rehear	VERB
inlawrev-18024	642	23	or	or	CCONJ
inlawrev-18024	642	24	a	a	DET
inlawrev-18024	642	25	petition	petition	NOUN
inlawrev-18024	642	26	for	for	ADP
inlawrev-18024	642	27	reappraisal	reappraisal	NOUN
inlawrev-18024	642	28	”	"	PUNCT
inlawrev-18024	642	29	if	if	SCONJ
inlawrev-18024	642	30	it	it	PRON
inlawrev-18024	642	31	disagreed	disagree	VERB
inlawrev-18024	642	32	with	with	ADP
inlawrev-18024	642	33	the	the	DET
inlawrev-18024	642	34	tax	tax	NOUN
inlawrev-18024	642	35	liability	liability	NOUN
inlawrev-18024	642	36	imposed	impose	VERB
inlawrev-18024	642	37	by	by	ADP
inlawrev-18024	642	38	the	the	DET
inlawrev-18024	642	39	probate	probate	NOUN
inlawrev-18024	642	40	court.264	court.264	ADJ
inlawrev-18024	642	41	because	because	SCONJ
inlawrev-18024	642	42	the	the	DET
inlawrev-18024	642	43	department	department	NOUN
inlawrev-18024	642	44	did	do	AUX
inlawrev-18024	642	45	not	not	PART
inlawrev-18024	642	46	follow	follow	VERB
inlawrev-18024	642	47	the	the	DET
inlawrev-18024	642	48	established	establish	VERB
inlawrev-18024	642	49	procedure	procedure	NOUN
inlawrev-18024	642	50	,	,	PUNCT
inlawrev-18024	642	51	the	the	DET
inlawrev-18024	642	52	estate	estate	NOUN
inlawrev-18024	642	53	argued	argue	VERB
inlawrev-18024	642	54	the	the	DET
inlawrev-18024	642	55	department	department	NOUN
inlawrev-18024	642	56	had	have	VERB
inlawrev-18024	642	57	“	"	PUNCT
inlawrev-18024	642	58	no	no	DET
inlawrev-18024	642	59	authority	authority	NOUN
inlawrev-18024	642	60	to	to	PART
inlawrev-18024	642	61	disallow	disallow	VERB
inlawrev-18024	642	62	the	the	DET
inlawrev-18024	642	63	30	30	NUM
inlawrev-18024	642	64	%	%	NOUN
inlawrev-18024	642	65	discount	discount	NOUN
inlawrev-18024	642	66	because	because	SCONJ
inlawrev-18024	642	67	the	the	DET
inlawrev-18024	642	68	probate	probate	NOUN
inlawrev-18024	642	69	court	court	NOUN
inlawrev-18024	642	70	’s	’s	PART
inlawrev-18024	643	1	[	[	X
inlawrev-18024	643	2	o]rder	o]rder	X
inlawrev-18024	643	3	.	.	PUNCT
inlawrev-18024	643	4	.	.	PUNCT
inlawrev-18024	644	1	.	.	PUNCT
inlawrev-18024	645	1	established	establish	VERB
inlawrev-18024	645	2	‘	'	PUNCT
inlawrev-18024	645	3	for	for	ADP
inlawrev-18024	645	4	all	all	DET
inlawrev-18024	645	5	time	time	NOUN
inlawrev-18024	645	6	’	'	PUNCT
inlawrev-18024	645	7	the	the	DET
inlawrev-18024	645	8	amount	amount	NOUN
inlawrev-18024	645	9	of	of	ADP
inlawrev-18024	645	10	tax	tax	NOUN
inlawrev-18024	645	11	owed	owe	VERB
inlawrev-18024	645	12	by	by	ADP
inlawrev-18024	645	13	the	the	DET
inlawrev-18024	645	14	estate	estate	NOUN
inlawrev-18024	645	15	.	.	PUNCT
inlawrev-18024	646	1	”265	”265	NOUN
inlawrev-18024	646	2	the	the	DET
inlawrev-18024	646	3	department	department	NOUN
inlawrev-18024	646	4	countered	counter	VERB
inlawrev-18024	646	5	that	that	SCONJ
inlawrev-18024	646	6	the	the	DET
inlawrev-18024	646	7	probate	probate	NOUN
inlawrev-18024	646	8	court	court	NOUN
inlawrev-18024	646	9	’s	’s	PART
inlawrev-18024	646	10	order	order	NOUN
inlawrev-18024	646	11	was	be	AUX
inlawrev-18024	646	12	only	only	ADV
inlawrev-18024	646	13	an	an	DET
inlawrev-18024	646	14	estimate	estimate	NOUN
inlawrev-18024	646	15	of	of	ADP
inlawrev-18024	646	16	the	the	DET
inlawrev-18024	646	17	taxes	taxis	NOUN
inlawrev-18024	646	18	owed	owe	VERB
inlawrev-18024	646	19	,	,	PUNCT
inlawrev-18024	646	20	which	which	PRON
inlawrev-18024	646	21	the	the	DET
inlawrev-18024	646	22	department	department	NOUN
inlawrev-18024	646	23	could	could	AUX
inlawrev-18024	646	24	accept	accept	VERB
inlawrev-18024	646	25	or	or	CCONJ
inlawrev-18024	646	26	reject.266	reject.266	VERB
inlawrev-18024	646	27	the	the	DET
inlawrev-18024	646	28	department	department	NOUN
inlawrev-18024	646	29	also	also	ADV
inlawrev-18024	646	30	explained	explain	VERB
inlawrev-18024	646	31	that	that	SCONJ
inlawrev-18024	646	32	the	the	DET
inlawrev-18024	646	33	estate	estate	NOUN
inlawrev-18024	646	34	’s	’s	PART
inlawrev-18024	646	35	appraisal	appraisal	NOUN
inlawrev-18024	646	36	was	be	AUX
inlawrev-18024	646	37	the	the	DET
inlawrev-18024	646	38	best	good	ADJ
inlawrev-18024	646	39	indicator	indicator	NOUN
inlawrev-18024	646	40	of	of	ADP
inlawrev-18024	646	41	the	the	DET
inlawrev-18024	646	42	subject	subject	ADJ
inlawrev-18024	646	43	property	property	NOUN
inlawrev-18024	646	44	’s	’s	PART
inlawrev-18024	646	45	fair	fair	ADJ
inlawrev-18024	646	46	market	market	NOUN
inlawrev-18024	646	47	value	value	NOUN
inlawrev-18024	646	48	because	because	SCONJ
inlawrev-18024	646	49	the	the	DET
inlawrev-18024	646	50	valuation	valuation	NOUN
inlawrev-18024	646	51	of	of	ADP
inlawrev-18024	646	52	decedent	decedent	PROPN
inlawrev-18024	646	53	’s	’s	PART
inlawrev-18024	646	54	interest	interest	NOUN
inlawrev-18024	646	55	in	in	ADP
inlawrev-18024	646	56	real	real	ADJ
inlawrev-18024	646	57	estate	estate	NOUN
inlawrev-18024	646	58	was	be	AUX
inlawrev-18024	646	59	unverified	unverified	ADJ
inlawrev-18024	646	60	,	,	PUNCT
inlawrev-18024	646	61	unsigned	unsigned	ADJ
inlawrev-18024	646	62	,	,	PUNCT
inlawrev-18024	646	63	prepared	prepare	VERB
inlawrev-18024	646	64	by	by	ADP
inlawrev-18024	646	65	an	an	DET
inlawrev-18024	646	66	anonymous	anonymous	ADJ
inlawrev-18024	646	67	person	person	NOUN
inlawrev-18024	646	68	,	,	PUNCT
inlawrev-18024	646	69	and	and	CCONJ
inlawrev-18024	646	70	failed	fail	VERB
inlawrev-18024	646	71	to	to	PART
inlawrev-18024	646	72	disclose	disclose	VERB
inlawrev-18024	646	73	how	how	SCONJ
inlawrev-18024	646	74	the	the	DET
inlawrev-18024	646	75	30	30	NUM
inlawrev-18024	646	76	%	%	NOUN
inlawrev-18024	646	77	256	256	NUM
inlawrev-18024	646	78	.	.	PUNCT
inlawrev-18024	647	1	i	i	PRON
inlawrev-18024	647	2	d.	d.	PROPN
inlawrev-18024	647	3	257	257	NUM
inlawrev-18024	647	4	.	.	PUNCT
inlawrev-18024	648	1	i	i	PRON
inlawrev-18024	648	2	d.	d.	PROPN
inlawrev-18024	648	3	258	258	NUM
inlawrev-18024	648	4	.	.	PUNCT
inlawrev-18024	649	1	i	i	PRON
inlawrev-18024	649	2	d.	d.	PROPN
inlawrev-18024	649	3	259	259	NUM
inlawrev-18024	649	4	.	.	PUNCT
inlawrev-18024	650	1	i	i	PRON
inlawrev-18024	650	2	d.	d.	PROPN
inlawrev-18024	650	3	260	260	NUM
inlawrev-18024	650	4	.	.	PUNCT
inlawrev-18024	651	1	i	i	PRON
inlawrev-18024	651	2	d.	d.	PROPN
inlawrev-18024	651	3	261	261	NUM
inlawrev-18024	651	4	.	.	PUNCT
inlawrev-18024	652	1	i	i	PRON
inlawrev-18024	652	2	d.	d.	PROPN
inlawrev-18024	652	3	262	262	NUM
inlawrev-18024	652	4	.	.	PUNCT
inlawrev-18024	653	1	i	i	PRON
inlawrev-18024	653	2	d.	d.	PROPN
inlawrev-18024	653	3	263	263	NUM
inlawrev-18024	653	4	.	.	PUNCT
inlawrev-18024	654	1	i	i	PRON
inlawrev-18024	654	2	d.	d.	PROPN
inlawrev-18024	654	3	264	264	NUM
inlawrev-18024	654	4	.	.	PUNCT
inlawrev-18024	655	1	i	i	PRON
inlawrev-18024	655	2	d.	d.	PROPN
inlawrev-18024	655	3	265	265	NUM
inlawrev-18024	655	4	.	.	PUNCT
inlawrev-18024	656	1	i	i	PRON
inlawrev-18024	656	2	d.	d.	PROPN
inlawrev-18024	656	3	266	266	NUM
inlawrev-18024	656	4	.	.	PUNCT
inlawrev-18024	657	1	i	i	PRON
inlawrev-18024	657	2	d.	d.	PROPN
inlawrev-18024	657	3	at	at	ADP
inlawrev-18024	657	4	1217	1217	NUM
inlawrev-18024	657	5	.	.	PUNCT
inlawrev-18024	658	1	2012	2012	NUM
inlawrev-18024	658	2	]	]	PUNCT
inlawrev-18024	658	3	taxation	taxation	NOUN
inlawrev-18024	658	4	1367	1367	NUM
inlawrev-18024	658	5	discount	discount	NOUN
inlawrev-18024	658	6	was	be	AUX
inlawrev-18024	658	7	even	even	ADV
inlawrev-18024	658	8	calculated.267	calculated.267	VERB
inlawrev-18024	658	9	the	the	DET
inlawrev-18024	658	10	probate	probate	NOUN
inlawrev-18024	658	11	court	court	NOUN
inlawrev-18024	658	12	held	hold	VERB
inlawrev-18024	658	13	a	a	DET
inlawrev-18024	658	14	hearing	hearing	NOUN
inlawrev-18024	658	15	and	and	CCONJ
inlawrev-18024	658	16	entered	enter	VERB
inlawrev-18024	658	17	an	an	DET
inlawrev-18024	658	18	order	order	NOUN
inlawrev-18024	658	19	of	of	ADP
inlawrev-18024	658	20	summary	summary	NOUN
inlawrev-18024	658	21	judgment	judgment	NOUN
inlawrev-18024	658	22	in	in	ADP
inlawrev-18024	658	23	favor	favor	NOUN
inlawrev-18024	658	24	of	of	ADP
inlawrev-18024	658	25	the	the	DET
inlawrev-18024	658	26	department.268	department.268	PROPN
inlawrev-18024	658	27	the	the	DET
inlawrev-18024	658	28	estate	estate	NOUN
inlawrev-18024	658	29	appealed	appeal	VERB
inlawrev-18024	658	30	to	to	ADP
inlawrev-18024	658	31	the	the	DET
inlawrev-18024	658	32	tax	tax	NOUN
inlawrev-18024	658	33	court.269	court.269	PROPN
inlawrev-18024	658	34	indiana	indiana	PROPN
inlawrev-18024	658	35	code	code	PROPN
inlawrev-18024	658	36	section	section	NOUN
inlawrev-18024	658	37	6	6	NUM
inlawrev-18024	658	38	-	-	SYM
inlawrev-18024	658	39	4.1	4.1	NUM
inlawrev-18024	658	40	-	-	PUNCT
inlawrev-18024	658	41	10	10	NUM
inlawrev-18024	658	42	-	-	SYM
inlawrev-18024	658	43	4	4	NUM
inlawrev-18024	658	44	provides	provide	VERB
inlawrev-18024	658	45	that	that	SCONJ
inlawrev-18024	658	46	“	"	PUNCT
inlawrev-18024	658	47	a	a	DET
inlawrev-18024	658	48	person	person	NOUN
inlawrev-18024	658	49	who	who	PRON
inlawrev-18024	658	50	files	file	VERB
inlawrev-18024	658	51	a	a	DET
inlawrev-18024	658	52	claim	claim	NOUN
inlawrev-18024	658	53	for	for	ADP
inlawrev-18024	658	54	the	the	DET
inlawrev-18024	658	55	refund	refund	NOUN
inlawrev-18024	658	56	of	of	ADP
inlawrev-18024	658	57	inheritance	inheritance	NOUN
inlawrev-18024	658	58	.	.	PUNCT
inlawrev-18024	658	59	.	.	PUNCT
inlawrev-18024	658	60	.	.	PUNCT
inlawrev-18024	659	1	tax	tax	NOUN
inlawrev-18024	659	2	may	may	AUX
inlawrev-18024	659	3	appeal	appeal	VERB
inlawrev-18024	659	4	any	any	DET
inlawrev-18024	659	5	refund	refund	NOUN
inlawrev-18024	659	6	order	order	NOUN
inlawrev-18024	659	7	which	which	PRON
inlawrev-18024	659	8	the	the	DET
inlawrev-18024	659	9	[	[	X
inlawrev-18024	659	10	department	department	NOUN
inlawrev-18024	659	11	]	]	PUNCT
inlawrev-18024	659	12	enters	enter	VERB
inlawrev-18024	659	13	with	with	ADP
inlawrev-18024	659	14	respect	respect	NOUN
inlawrev-18024	659	15	to	to	ADP
inlawrev-18024	659	16	his	his	PRON
inlawrev-18024	659	17	claim	claim	NOUN
inlawrev-18024	659	18	.	.	PUNCT
inlawrev-18024	660	1	”270	”270	NOUN
inlawrev-18024	661	1	in	in	ADP
inlawrev-18024	661	2	order	order	NOUN
inlawrev-18024	661	3	to	to	PART
inlawrev-18024	661	4	originate	originate	VERB
inlawrev-18024	661	5	an	an	DET
inlawrev-18024	661	6	“	"	PUNCT
inlawrev-18024	661	7	appeal	appeal	NOUN
inlawrev-18024	661	8	,	,	PUNCT
inlawrev-18024	661	9	the	the	DET
inlawrev-18024	661	10	person	person	NOUN
inlawrev-18024	661	11	must	must	AUX
inlawrev-18024	661	12	,	,	PUNCT
inlawrev-18024	661	13	within	within	ADP
inlawrev-18024	661	14	ninety	ninety	NUM
inlawrev-18024	661	15	(	(	PUNCT
inlawrev-18024	661	16	90	90	NUM
inlawrev-18024	661	17	)	)	PUNCT
inlawrev-18024	661	18	days	day	NOUN
inlawrev-18024	661	19	after	after	SCONJ
inlawrev-18024	661	20	the	the	DET
inlawrev-18024	661	21	department	department	NOUN
inlawrev-18024	661	22	enters	enter	VERB
inlawrev-18024	661	23	the	the	DET
inlawrev-18024	661	24	order	order	NOUN
inlawrev-18024	661	25	,	,	PUNCT
inlawrev-18024	661	26	file	file	VERB
inlawrev-18024	661	27	a	a	DET
inlawrev-18024	661	28	complaint	complaint	NOUN
inlawrev-18024	661	29	in	in	ADP
inlawrev-18024	661	30	which	which	PRON
inlawrev-18024	661	31	the	the	DET
inlawrev-18024	661	32	department	department	NOUN
inlawrev-18024	661	33	is	be	AUX
inlawrev-18024	661	34	named	name	VERB
inlawrev-18024	661	35	as	as	ADP
inlawrev-18024	661	36	the	the	DET
inlawrev-18024	661	37	defendant	defendant	NOUN
inlawrev-18024	661	38	.	.	PUNCT
inlawrev-18024	662	1	”271	”271	NOUN
inlawrev-18024	662	2	after	after	SCONJ
inlawrev-18024	662	3	an	an	DET
inlawrev-18024	662	4	appeal	appeal	NOUN
inlawrev-18024	662	5	has	have	AUX
inlawrev-18024	662	6	been	be	AUX
inlawrev-18024	662	7	initiated	initiate	VERB
inlawrev-18024	662	8	,	,	PUNCT
inlawrev-18024	662	9	“	"	PUNCT
inlawrev-18024	662	10	the	the	DET
inlawrev-18024	662	11	probate	probate	NOUN
inlawrev-18024	662	12	court	court	NOUN
inlawrev-18024	662	13	shall	shall	AUX
inlawrev-18024	662	14	determine	determine	VERB
inlawrev-18024	662	15	the	the	DET
inlawrev-18024	662	16	amount	amount	NOUN
inlawrev-18024	662	17	of	of	ADP
inlawrev-18024	662	18	any	any	DET
inlawrev-18024	662	19	tax	tax	NOUN
inlawrev-18024	662	20	refund	refund	NOUN
inlawrev-18024	662	21	due	due	ADJ
inlawrev-18024	662	22	.	.	PUNCT
inlawrev-18024	662	23	”272	”272	PROPN
inlawrev-18024	662	24	on	on	ADP
inlawrev-18024	662	25	appeal	appeal	NOUN
inlawrev-18024	662	26	,	,	PUNCT
inlawrev-18024	662	27	the	the	DET
inlawrev-18024	662	28	estate	estate	NOUN
inlawrev-18024	662	29	contended	contend	VERB
inlawrev-18024	662	30	that	that	SCONJ
inlawrev-18024	662	31	“	"	PUNCT
inlawrev-18024	662	32	the	the	DET
inlawrev-18024	662	33	department	department	NOUN
inlawrev-18024	662	34	had	have	VERB
inlawrev-18024	662	35	but	but	CCONJ
inlawrev-18024	662	36	only	only	ADV
inlawrev-18024	662	37	two	two	NUM
inlawrev-18024	662	38	avenues	avenue	NOUN
inlawrev-18024	662	39	by	by	ADP
inlawrev-18024	662	40	which	which	PRON
inlawrev-18024	662	41	it	it	PRON
inlawrev-18024	662	42	could	could	AUX
inlawrev-18024	662	43	challenge	challenge	VERB
inlawrev-18024	662	44	the	the	DET
inlawrev-18024	662	45	subject	subject	NOUN
inlawrev-18024	662	46	property	property	NOUN
inlawrev-18024	662	47	’s	’s	PART
inlawrev-18024	662	48	valuation	valuation	NOUN
inlawrev-18024	662	49	:	:	PUNCT
inlawrev-18024	662	50	a	a	DET
inlawrev-18024	662	51	petition	petition	NOUN
inlawrev-18024	662	52	for	for	ADP
inlawrev-18024	662	53	rehearing	rehear	VERB
inlawrev-18024	662	54	.	.	PUNCT
inlawrev-18024	662	55	.	.	PUNCT
inlawrev-18024	663	1	.	.	PUNCT
inlawrev-18024	664	1	or	or	CCONJ
inlawrev-18024	664	2	a	a	DET
inlawrev-18024	664	3	petition	petition	NOUN
inlawrev-18024	664	4	for	for	ADP
inlawrev-18024	664	5	reappraisal	reappraisal	NOUN
inlawrev-18024	664	6	.	.	PUNCT
inlawrev-18024	665	1	”273	”273	PUNCT
inlawrev-18024	666	1	the	the	DET
inlawrev-18024	666	2	estate	estate	NOUN
inlawrev-18024	666	3	argued	argue	VERB
inlawrev-18024	666	4	that	that	SCONJ
inlawrev-18024	666	5	the	the	DET
inlawrev-18024	666	6	department	department	NOUN
inlawrev-18024	666	7	’s	’s	PART
inlawrev-18024	666	8	failure	failure	NOUN
inlawrev-18024	666	9	to	to	PART
inlawrev-18024	666	10	utilize	utilize	VERB
inlawrev-18024	666	11	either	either	DET
inlawrev-18024	666	12	method	method	NOUN
inlawrev-18024	666	13	of	of	ADP
inlawrev-18024	666	14	challenge	challenge	NOUN
inlawrev-18024	666	15	“	"	PUNCT
inlawrev-18024	666	16	within	within	ADP
inlawrev-18024	666	17	the	the	DET
inlawrev-18024	666	18	statutorily	statutorily	ADV
inlawrev-18024	666	19	prescribed	prescribe	VERB
inlawrev-18024	666	20	time	time	NOUN
inlawrev-18024	666	21	period	period	NOUN
inlawrev-18024	666	22	,	,	PUNCT
inlawrev-18024	666	23	its	its	PRON
inlawrev-18024	666	24	collection	collection	NOUN
inlawrev-18024	666	25	of	of	ADP
inlawrev-18024	666	26	the	the	DET
inlawrev-18024	666	27	additional	additional	ADJ
inlawrev-18024	666	28	inheritance	inheritance	NOUN
inlawrev-18024	666	29	tax	tax	NOUN
inlawrev-18024	666	30	from	from	ADP
inlawrev-18024	666	31	the	the	DET
inlawrev-18024	666	32	estate	estate	NOUN
inlawrev-18024	666	33	was	be	AUX
inlawrev-18024	666	34	per	per	ADP
inlawrev-18024	666	35	se	se	X
inlawrev-18024	666	36	erroneous	erroneous	ADJ
inlawrev-18024	666	37	or	or	CCONJ
inlawrev-18024	666	38	illegal	illegal	ADJ
inlawrev-18024	666	39	as	as	ADP
inlawrev-18024	666	40	a	a	DET
inlawrev-18024	666	41	matter	matter	NOUN
inlawrev-18024	666	42	of	of	ADP
inlawrev-18024	666	43	law	law	NOUN
inlawrev-18024	666	44	.	.	PUNCT
inlawrev-18024	667	1	”274	”274	ADV
inlawrev-18024	667	2	the	the	DET
inlawrev-18024	667	3	tax	tax	NOUN
inlawrev-18024	667	4	court	court	NOUN
inlawrev-18024	667	5	disagreed.275	disagreed.275	PROPN
inlawrev-18024	667	6	the	the	DET
inlawrev-18024	667	7	tax	tax	NOUN
inlawrev-18024	667	8	court	court	NOUN
inlawrev-18024	667	9	explained	explain	VERB
inlawrev-18024	667	10	that	that	SCONJ
inlawrev-18024	667	11	“	"	PUNCT
inlawrev-18024	667	12	[	[	X
inlawrev-18024	667	13	t]he	t]he	X
inlawrev-18024	667	14	department	department	NOUN
inlawrev-18024	667	15	supervises	supervise	VERB
inlawrev-18024	667	16	the	the	DET
inlawrev-18024	667	17	enforcement	enforcement	NOUN
inlawrev-18024	667	18	and	and	CCONJ
inlawrev-18024	667	19	collection	collection	NOUN
inlawrev-18024	667	20	of	of	ADP
inlawrev-18024	667	21	indiana	indiana	PROPN
inlawrev-18024	667	22	’s	’s	PART
inlawrev-18024	667	23	death	death	NOUN
inlawrev-18024	667	24	taxes	taxis	NOUN
inlawrev-18024	667	25	.	.	PUNCT
inlawrev-18024	667	26	.	.	PUNCT
inlawrev-18024	667	27	.	.	PUNCT
inlawrev-18024	667	28	.	.	PUNCT
inlawrev-18024	668	1	under	under	ADP
inlawrev-18024	668	2	this	this	DET
inlawrev-18024	668	3	grant	grant	NOUN
inlawrev-18024	668	4	of	of	ADP
inlawrev-18024	668	5	authority	authority	NOUN
inlawrev-18024	668	6	,	,	PUNCT
inlawrev-18024	668	7	it	it	PRON
inlawrev-18024	668	8	may	may	AUX
inlawrev-18024	668	9	investigate	investigate	VERB
inlawrev-18024	668	10	any	any	DET
inlawrev-18024	668	11	facts	fact	NOUN
inlawrev-18024	668	12	or	or	CCONJ
inlawrev-18024	668	13	circumstances	circumstance	NOUN
inlawrev-18024	668	14	relevant	relevant	ADJ
inlawrev-18024	668	15	to	to	ADP
inlawrev-18024	668	16	the	the	DET
inlawrev-18024	668	17	imposition	imposition	NOUN
inlawrev-18024	668	18	of	of	ADP
inlawrev-18024	668	19	inheritance	inheritance	NOUN
inlawrev-18024	668	20	tax	tax	NOUN
inlawrev-18024	668	21	.	.	PUNCT
inlawrev-18024	668	22	”276	”276	NOUN
inlawrev-18024	668	23	additionally	additionally	ADV
inlawrev-18024	668	24	,	,	PUNCT
inlawrev-18024	668	25	when	when	SCONJ
inlawrev-18024	668	26	the	the	DET
inlawrev-18024	668	27	department	department	NOUN
inlawrev-18024	668	28	sent	send	VERB
inlawrev-18024	668	29	its	its	PRON
inlawrev-18024	668	30	notice	notice	NOUN
inlawrev-18024	668	31	to	to	ADP
inlawrev-18024	668	32	the	the	DET
inlawrev-18024	668	33	estate	estate	NOUN
inlawrev-18024	668	34	:	:	PUNCT
inlawrev-18024	669	1	[	[	X
inlawrev-18024	669	2	i]t	i]t	PRON
inlawrev-18024	669	3	was	be	AUX
inlawrev-18024	669	4	still	still	ADV
inlawrev-18024	669	5	well	well	ADV
inlawrev-18024	669	6	within	within	ADP
inlawrev-18024	669	7	the	the	DET
inlawrev-18024	669	8	prescribed	prescribed	ADJ
inlawrev-18024	669	9	statutory	statutory	ADJ
inlawrev-18024	669	10	period	period	NOUN
inlawrev-18024	669	11	for	for	ADP
inlawrev-18024	669	12	filing	file	VERB
inlawrev-18024	669	13	a	a	DET
inlawrev-18024	669	14	petition	petition	NOUN
inlawrev-18024	669	15	for	for	ADP
inlawrev-18024	669	16	reappraisal	reappraisal	NOUN
inlawrev-18024	669	17	.	.	PUNCT
inlawrev-18024	669	18	.	.	PUNCT
inlawrev-18024	669	19	.	.	PUNCT
inlawrev-18024	670	1	.	.	PUNCT
inlawrev-18024	671	1	at	at	ADP
inlawrev-18024	671	2	that	that	DET
inlawrev-18024	671	3	point	point	NOUN
inlawrev-18024	671	4	,	,	PUNCT
inlawrev-18024	671	5	the	the	DET
inlawrev-18024	671	6	estate	estate	NOUN
inlawrev-18024	671	7	was	be	AUX
inlawrev-18024	671	8	free	free	ADJ
inlawrev-18024	671	9	to	to	PART
inlawrev-18024	671	10	either	either	CCONJ
inlawrev-18024	671	11	pay	pay	VERB
inlawrev-18024	671	12	the	the	DET
inlawrev-18024	671	13	tax	tax	NOUN
inlawrev-18024	671	14	or	or	CCONJ
inlawrev-18024	671	15	not	not	PART
inlawrev-18024	671	16	,	,	PUNCT
inlawrev-18024	671	17	and	and	CCONJ
inlawrev-18024	671	18	it	it	PRON
inlawrev-18024	671	19	elected	elect	VERB
inlawrev-18024	671	20	to	to	PART
inlawrev-18024	671	21	pay	pay	VERB
inlawrev-18024	671	22	the	the	DET
inlawrev-18024	671	23	tax	tax	NOUN
inlawrev-18024	671	24	.	.	PUNCT
inlawrev-18024	671	25	.	.	PUNCT
inlawrev-18024	671	26	.	.	PUNCT
inlawrev-18024	672	1	.	.	PUNCT
inlawrev-18024	673	1	given	give	VERB
inlawrev-18024	673	2	that	that	SCONJ
inlawrev-18024	673	3	the	the	DET
inlawrev-18024	673	4	estate	estate	NOUN
inlawrev-18024	673	5	paid	pay	VERB
inlawrev-18024	673	6	the	the	DET
inlawrev-18024	673	7	tax	tax	NOUN
inlawrev-18024	673	8	in	in	ADP
inlawrev-18024	673	9	full	full	ADJ
inlawrev-18024	673	10	,	,	PUNCT
inlawrev-18024	673	11	just	just	ADV
inlawrev-18024	673	12	two	two	NUM
inlawrev-18024	673	13	days	day	NOUN
inlawrev-18024	673	14	after	after	ADP
inlawrev-18024	673	15	receiving	receive	VERB
inlawrev-18024	673	16	the	the	DET
inlawrev-18024	673	17	department	department	NOUN
inlawrev-18024	673	18	’s	’s	PART
inlawrev-18024	673	19	second	second	ADJ
inlawrev-18024	673	20	notice	notice	NOUN
inlawrev-18024	673	21	,	,	PUNCT
inlawrev-18024	673	22	it	it	PRON
inlawrev-18024	673	23	would	would	AUX
inlawrev-18024	673	24	have	have	AUX
inlawrev-18024	673	25	been	be	AUX
inlawrev-18024	673	26	both	both	PRON
inlawrev-18024	673	27	improper	improper	ADJ
inlawrev-18024	673	28	and	and	CCONJ
inlawrev-18024	673	29	absurd	absurd	ADJ
inlawrev-18024	673	30	for	for	SCONJ
inlawrev-18024	673	31	the	the	DET
inlawrev-18024	673	32	department	department	NOUN
inlawrev-18024	673	33	to	to	PART
inlawrev-18024	673	34	file	file	VERB
inlawrev-18024	673	35	a	a	DET
inlawrev-18024	673	36	petition	petition	NOUN
inlawrev-18024	673	37	for	for	ADP
inlawrev-18024	673	38	reappraisal	reappraisal	NOUN
inlawrev-18024	673	39	at	at	ADP
inlawrev-18024	673	40	that	that	DET
inlawrev-18024	673	41	point.277	point.277	NOUN
inlawrev-18024	673	42	the	the	DET
inlawrev-18024	673	43	tax	tax	NOUN
inlawrev-18024	673	44	court	court	NOUN
inlawrev-18024	673	45	held	hold	VERB
inlawrev-18024	673	46	that	that	SCONJ
inlawrev-18024	673	47	it	it	PRON
inlawrev-18024	673	48	was	be	AUX
inlawrev-18024	673	49	not	not	PART
inlawrev-18024	673	50	an	an	DET
inlawrev-18024	673	51	error	error	NOUN
inlawrev-18024	673	52	for	for	SCONJ
inlawrev-18024	673	53	the	the	DET
inlawrev-18024	673	54	probate	probate	NOUN
inlawrev-18024	673	55	court	court	NOUN
inlawrev-18024	673	56	to	to	PART
inlawrev-18024	673	57	reconsider	reconsider	VERB
inlawrev-18024	673	58	“	"	PUNCT
inlawrev-18024	673	59	the	the	DET
inlawrev-18024	673	60	subject	subject	ADJ
inlawrev-18024	673	61	property	property	NOUN
inlawrev-18024	673	62	’s	’s	PART
inlawrev-18024	673	63	valuation	valuation	NOUN
inlawrev-18024	673	64	.	.	PUNCT
inlawrev-18024	674	1	”278	”278	PROPN
inlawrev-18024	674	2	furthermore	furthermore	ADV
inlawrev-18024	674	3	,	,	PUNCT
inlawrev-18024	674	4	the	the	DET
inlawrev-18024	674	5	estate	estate	NOUN
inlawrev-18024	674	6	claimed	claim	VERB
inlawrev-18024	674	7	that	that	SCONJ
inlawrev-18024	674	8	the	the	DET
inlawrev-18024	674	9	probate	probate	NOUN
inlawrev-18024	674	10	court	court	NOUN
inlawrev-18024	674	11	erred	err	VERB
inlawrev-18024	674	12	in	in	ADP
inlawrev-18024	674	13	also	also	ADV
inlawrev-18024	674	14	determining	determine	VERB
inlawrev-18024	674	15	that	that	SCONJ
inlawrev-18024	674	16	the	the	DET
inlawrev-18024	674	17	30	30	NUM
inlawrev-18024	674	18	%	%	NOUN
inlawrev-18024	674	19	discount	discount	NOUN
inlawrev-18024	674	20	was	be	AUX
inlawrev-18024	674	21	not	not	PART
inlawrev-18024	674	22	applicable	applicable	ADJ
inlawrev-18024	674	23	to	to	ADP
inlawrev-18024	674	24	the	the	DET
inlawrev-18024	674	25	subject	subject	ADJ
inlawrev-18024	674	26	property.279	property.279	PROPN
inlawrev-18024	674	27	267	267	NUM
inlawrev-18024	674	28	.	.	PUNCT
inlawrev-18024	675	1	i	i	PRON
inlawrev-18024	675	2	d.	d.	PROPN
inlawrev-18024	675	3	268	268	NUM
inlawrev-18024	675	4	.	.	PUNCT
inlawrev-18024	676	1	i	i	PRON
inlawrev-18024	676	2	d.	d.	PROPN
inlawrev-18024	676	3	269	269	NUM
inlawrev-18024	676	4	.	.	PUNCT
inlawrev-18024	677	1	i	i	PRON
inlawrev-18024	677	2	d.	d.	PROPN
inlawrev-18024	677	3	270	270	NUM
inlawrev-18024	677	4	.	.	PUNCT
inlawrev-18024	678	1	i	i	PRON
inlawrev-18024	678	2	d.	d.	PROPN
inlawrev-18024	678	3	at	at	ADP
inlawrev-18024	678	4	1218	1218	NUM
inlawrev-18024	678	5	(	(	PUNCT
inlawrev-18024	678	6	quoting	quote	VERB
inlawrev-18024	678	7	ind	ind	PROPN
inlawrev-18024	678	8	.	.	PUNCT
inlawrev-18024	679	1	code	code	PROPN
inlawrev-18024	679	2	§	§	PROPN
inlawrev-18024	679	3	6	6	NUM
inlawrev-18024	679	4	-	-	SYM
inlawrev-18024	679	5	4.1	4.1	NUM
inlawrev-18024	679	6	-	-	PUNCT
inlawrev-18024	679	7	10	10	NUM
inlawrev-18024	679	8	-	-	PUNCT
inlawrev-18024	679	9	4(a	4(a	NUM
inlawrev-18024	679	10	)	)	PUNCT
inlawrev-18024	679	11	(	(	PUNCT
inlawrev-18024	679	12	2011	2011	NUM
inlawrev-18024	679	13	)	)	PUNCT
inlawrev-18024	679	14	)	)	PUNCT
inlawrev-18024	679	15	.	.	PUNCT
inlawrev-18024	680	1	271	271	NUM
inlawrev-18024	680	2	.	.	PUNCT
inlawrev-18024	681	1	i	i	PRON
inlawrev-18024	681	2	d.	d.	PROPN
inlawrev-18024	681	3	(	(	PUNCT
inlawrev-18024	681	4	quoting	quote	VERB
inlawrev-18024	681	5	ind	ind	PROPN
inlawrev-18024	681	6	.	.	PUNCT
inlawrev-18024	682	1	code	code	PROPN
inlawrev-18024	682	2	§	§	PROPN
inlawrev-18024	682	3	6	6	NUM
inlawrev-18024	682	4	-	-	SYM
inlawrev-18024	682	5	4.1	4.1	NUM
inlawrev-18024	682	6	-	-	PUNCT
inlawrev-18024	682	7	10	10	NUM
inlawrev-18024	682	8	-	-	PUNCT
inlawrev-18024	682	9	4(a	4(a	NUM
inlawrev-18024	682	10	)	)	PUNCT
inlawrev-18024	682	11	)	)	PUNCT
inlawrev-18024	682	12	.	.	PUNCT
inlawrev-18024	683	1	272	272	NUM
inlawrev-18024	683	2	.	.	PUNCT
inlawrev-18024	684	1	i	i	PRON
inlawrev-18024	684	2	d.	d.	PROPN
inlawrev-18024	684	3	(	(	PUNCT
inlawrev-18024	684	4	quoting	quote	VERB
inlawrev-18024	684	5	ind	ind	PROPN
inlawrev-18024	684	6	.	.	PUNCT
inlawrev-18024	685	1	code	code	PROPN
inlawrev-18024	685	2	§	§	PROPN
inlawrev-18024	685	3	6	6	NUM
inlawrev-18024	685	4	-	-	SYM
inlawrev-18024	685	5	4.1	4.1	NUM
inlawrev-18024	685	6	-	-	PUNCT
inlawrev-18024	685	7	10	10	NUM
inlawrev-18024	685	8	-	-	SYM
inlawrev-18024	685	9	5	5	NUM
inlawrev-18024	685	10	)	)	PUNCT
inlawrev-18024	685	11	.	.	PUNCT
inlawrev-18024	686	1	273	273	NUM
inlawrev-18024	686	2	.	.	PUNCT
inlawrev-18024	687	1	i	i	PRON
inlawrev-18024	687	2	d.	d.	PROPN
inlawrev-18024	687	3	274	274	NUM
inlawrev-18024	687	4	.	.	PUNCT
inlawrev-18024	688	1	i	i	PRON
inlawrev-18024	688	2	d.	d.	PROPN
inlawrev-18024	688	3	275	275	NUM
inlawrev-18024	688	4	.	.	PUNCT
inlawrev-18024	689	1	i	i	PRON
inlawrev-18024	689	2	d.	d.	PROPN
inlawrev-18024	689	3	at	at	ADP
inlawrev-18024	689	4	1219	1219	NUM
inlawrev-18024	689	5	.	.	PUNCT
inlawrev-18024	690	1	276	276	NUM
inlawrev-18024	690	2	.	.	PUNCT
inlawrev-18024	691	1	i	i	PRON
inlawrev-18024	691	2	d.	d.	PROPN
inlawrev-18024	691	3	(	(	PUNCT
inlawrev-18024	691	4	internal	internal	ADJ
inlawrev-18024	691	5	citations	citation	NOUN
inlawrev-18024	691	6	omitted	omit	VERB
inlawrev-18024	691	7	)	)	PUNCT
inlawrev-18024	691	8	.	.	PUNCT
inlawrev-18024	692	1	277	277	NUM
inlawrev-18024	692	2	.	.	PUNCT
inlawrev-18024	693	1	i	i	PRON
inlawrev-18024	693	2	d.	d.	PROPN
inlawrev-18024	693	3	(	(	PUNCT
inlawrev-18024	693	4	internal	internal	ADJ
inlawrev-18024	693	5	citations	citation	NOUN
inlawrev-18024	693	6	omitted	omit	VERB
inlawrev-18024	693	7	)	)	PUNCT
inlawrev-18024	693	8	.	.	PUNCT
inlawrev-18024	694	1	278	278	NUM
inlawrev-18024	694	2	.	.	PUNCT
inlawrev-18024	695	1	i	i	PRON
inlawrev-18024	695	2	d.	d.	PROPN
inlawrev-18024	695	3	279	279	NUM
inlawrev-18024	695	4	.	.	PUNCT
inlawrev-18024	696	1	i	i	PRON
inlawrev-18024	696	2	d.	d.	PROPN
inlawrev-18024	696	3	1368	1368	NUM
inlawrev-18024	696	4	indiana	indiana	PROPN
inlawrev-18024	696	5	law	law	PROPN
inlawrev-18024	696	6	review	review	NOUN
inlawrev-18024	697	1	[	[	X
inlawrev-18024	697	2	vol	vol	NOUN
inlawrev-18024	697	3	.	.	PUNCT
inlawrev-18024	698	1	45:1341	45:1341	NOUN
inlawrev-18024	698	2	the	the	DET
inlawrev-18024	698	3	department	department	NOUN
inlawrev-18024	698	4	,	,	PUNCT
inlawrev-18024	698	5	in	in	ADP
inlawrev-18024	698	6	contrast	contrast	NOUN
inlawrev-18024	698	7	,	,	PUNCT
inlawrev-18024	698	8	asserted	assert	VERB
inlawrev-18024	698	9	that	that	SCONJ
inlawrev-18024	698	10	the	the	DET
inlawrev-18024	698	11	probate	probate	NOUN
inlawrev-18024	698	12	court	court	NOUN
inlawrev-18024	698	13	was	be	AUX
inlawrev-18024	698	14	correct	correct	ADJ
inlawrev-18024	698	15	to	to	PART
inlawrev-18024	698	16	disallow	disallow	VERB
inlawrev-18024	698	17	the	the	DET
inlawrev-18024	698	18	discount	discount	NOUN
inlawrev-18024	698	19	“	"	PUNCT
inlawrev-18024	698	20	because	because	SCONJ
inlawrev-18024	698	21	the	the	DET
inlawrev-18024	698	22	personal	personal	ADJ
inlawrev-18024	698	23	representatives	representative	NOUN
inlawrev-18024	698	24	did	do	AUX
inlawrev-18024	698	25	not	not	PART
inlawrev-18024	698	26	establish	establish	VERB
inlawrev-18024	698	27	that	that	SCONJ
inlawrev-18024	698	28	they	they	PRON
inlawrev-18024	698	29	qualified	qualify	VERB
inlawrev-18024	698	30	to	to	PART
inlawrev-18024	698	31	determine	determine	VERB
inlawrev-18024	698	32	whether	whether	SCONJ
inlawrev-18024	698	33	the	the	DET
inlawrev-18024	698	34	application	application	NOUN
inlawrev-18024	698	35	of	of	ADP
inlawrev-18024	698	36	the	the	DET
inlawrev-18024	698	37	30	30	NUM
inlawrev-18024	698	38	%	%	NOUN
inlawrev-18024	698	39	discount	discount	NOUN
inlawrev-18024	698	40	to	to	ADP
inlawrev-18024	698	41	the	the	DET
inlawrev-18024	698	42	subject	subject	ADJ
inlawrev-18024	698	43	property	property	NOUN
inlawrev-18024	698	44	was	be	AUX
inlawrev-18024	698	45	proper	proper	ADJ
inlawrev-18024	698	46	and	and	CCONJ
inlawrev-18024	698	47	,	,	PUNCT
inlawrev-18024	698	48	as	as	ADP
inlawrev-18024	698	49	a	a	DET
inlawrev-18024	698	50	result	result	NOUN
inlawrev-18024	698	51	,	,	PUNCT
inlawrev-18024	698	52	that	that	SCONJ
inlawrev-18024	698	53	the	the	DET
inlawrev-18024	698	54	valuation	valuation	NOUN
inlawrev-18024	698	55	of	of	ADP
inlawrev-18024	698	56	the	the	DET
inlawrev-18024	698	57	decedent	decedent	NOUN
inlawrev-18024	698	58	’s	’s	PART
inlawrev-18024	698	59	interest	interest	NOUN
inlawrev-18024	698	60	in	in	ADP
inlawrev-18024	698	61	real	real	ADJ
inlawrev-18024	698	62	estate	estate	NOUN
inlawrev-18024	698	63	was	be	AUX
inlawrev-18024	698	64	unreliable	unreliable	ADJ
inlawrev-18024	698	65	.	.	PUNCT
inlawrev-18024	698	66	”280	”280	VERB
inlawrev-18024	699	1	the	the	DET
inlawrev-18024	699	2	tax	tax	NOUN
inlawrev-18024	699	3	court	court	NOUN
inlawrev-18024	699	4	explained	explain	VERB
inlawrev-18024	699	5	that	that	SCONJ
inlawrev-18024	699	6	“	"	PUNCT
inlawrev-18024	699	7	experts	expert	NOUN
inlawrev-18024	699	8	initially	initially	ADV
inlawrev-18024	699	9	determined	determine	VERB
inlawrev-18024	699	10	whether	whether	SCONJ
inlawrev-18024	699	11	the	the	DET
inlawrev-18024	699	12	application	application	NOUN
inlawrev-18024	699	13	of	of	ADP
inlawrev-18024	699	14	marketability	marketability	NOUN
inlawrev-18024	699	15	or	or	CCONJ
inlawrev-18024	699	16	control	control	NOUN
inlawrev-18024	699	17	discounts	discount	NOUN
inlawrev-18024	699	18	was	be	AUX
inlawrev-18024	699	19	proper	proper	ADJ
inlawrev-18024	699	20	and	and	CCONJ
inlawrev-18024	699	21	then	then	ADV
inlawrev-18024	699	22	quantified	quantify	VERB
inlawrev-18024	699	23	the	the	DET
inlawrev-18024	699	24	applicable	applicable	ADJ
inlawrev-18024	699	25	discount	discount	NOUN
inlawrev-18024	699	26	.	.	PUNCT
inlawrev-18024	700	1	”281	”281	PUNCT
inlawrev-18024	700	2	in	in	ADP
inlawrev-18024	700	3	this	this	DET
inlawrev-18024	700	4	case	case	NOUN
inlawrev-18024	700	5	,	,	PUNCT
inlawrev-18024	700	6	pollock	pollock	NOUN
inlawrev-18024	700	7	,	,	PUNCT
inlawrev-18024	700	8	one	one	NUM
inlawrev-18024	700	9	of	of	ADP
inlawrev-18024	700	10	the	the	DET
inlawrev-18024	700	11	personal	personal	ADJ
inlawrev-18024	700	12	representatives	representative	NOUN
inlawrev-18024	700	13	possessed	possess	VERB
inlawrev-18024	700	14	the	the	DET
inlawrev-18024	700	15	knowledge	knowledge	NOUN
inlawrev-18024	700	16	of	of	ADP
inlawrev-18024	700	17	a	a	DET
inlawrev-18024	700	18	layperson	layperson	NOUN
inlawrev-18024	700	19	,	,	PUNCT
inlawrev-18024	700	20	not	not	PART
inlawrev-18024	700	21	an	an	DET
inlawrev-18024	700	22	expert	expert	NOUN
inlawrev-18024	700	23	,	,	PUNCT
inlawrev-18024	700	24	regarding	regard	VERB
inlawrev-18024	700	25	the	the	DET
inlawrev-18024	700	26	valuation	valuation	NOUN
inlawrev-18024	700	27	of	of	ADP
inlawrev-18024	700	28	the	the	DET
inlawrev-18024	700	29	discount.282	discount.282	PROPN
inlawrev-18024	700	30	additionally	additionally	ADV
inlawrev-18024	700	31	,	,	PUNCT
inlawrev-18024	700	32	pollock	pollock	NOUN
inlawrev-18024	700	33	signed	sign	VERB
inlawrev-18024	700	34	a	a	DET
inlawrev-18024	700	35	verification	verification	NOUN
inlawrev-18024	700	36	clause	clause	NOUN
inlawrev-18024	700	37	for	for	ADP
inlawrev-18024	700	38	each	each	DET
inlawrev-18024	700	39	return	return	NOUN
inlawrev-18024	700	40	,	,	PUNCT
inlawrev-18024	700	41	where	where	SCONJ
inlawrev-18024	700	42	she	she	PRON
inlawrev-18024	700	43	declared	declare	VERB
inlawrev-18024	700	44	that	that	SCONJ
inlawrev-18024	700	45	to	to	ADP
inlawrev-18024	700	46	the	the	DET
inlawrev-18024	700	47	best	good	ADJ
inlawrev-18024	700	48	of	of	ADP
inlawrev-18024	700	49	her	her	PRON
inlawrev-18024	700	50	knowledge	knowledge	NOUN
inlawrev-18024	700	51	,	,	PUNCT
inlawrev-18024	700	52	everything	everything	PRON
inlawrev-18024	700	53	in	in	ADP
inlawrev-18024	700	54	the	the	DET
inlawrev-18024	700	55	return	return	NOUN
inlawrev-18024	700	56	was	be	AUX
inlawrev-18024	700	57	correct	correct	ADJ
inlawrev-18024	700	58	and	and	CCONJ
inlawrev-18024	700	59	complete.283	complete.283	NUM
inlawrev-18024	700	60	pollack	pollack	PROPN
inlawrev-18024	700	61	’s	’s	PART
inlawrev-18024	700	62	attestation	attestation	NOUN
inlawrev-18024	700	63	did	do	AUX
inlawrev-18024	700	64	“	"	PUNCT
inlawrev-18024	700	65	not	not	PART
inlawrev-18024	700	66	establish	establish	VERB
inlawrev-18024	700	67	that	that	SCONJ
inlawrev-18024	700	68	the	the	DET
inlawrev-18024	700	69	information	information	NOUN
inlawrev-18024	700	70	provided	provide	VERB
inlawrev-18024	700	71	in	in	ADP
inlawrev-18024	700	72	the	the	DET
inlawrev-18024	700	73	valuation	valuation	NOUN
inlawrev-18024	700	74	of	of	ADP
inlawrev-18024	700	75	interest	interest	NOUN
inlawrev-18024	700	76	in	in	ADP
inlawrev-18024	700	77	real	real	ADJ
inlawrev-18024	700	78	estate	estate	NOUN
inlawrev-18024	700	79	was	be	AUX
inlawrev-18024	700	80	based	base	VERB
inlawrev-18024	700	81	on	on	ADP
inlawrev-18024	700	82	her	her	PRON
inlawrev-18024	700	83	personal	personal	ADJ
inlawrev-18024	700	84	knowledge	knowledge	NOUN
inlawrev-18024	700	85	.	.	PUNCT
inlawrev-18024	700	86	”284	”284	PUNCT
inlawrev-18024	701	1	the	the	DET
inlawrev-18024	701	2	estate	estate	NOUN
inlawrev-18024	701	3	also	also	ADV
inlawrev-18024	701	4	failed	fail	VERB
inlawrev-18024	701	5	to	to	PART
inlawrev-18024	701	6	establish	establish	VERB
inlawrev-18024	701	7	that	that	DET
inlawrev-18024	701	8	pollock	pollock	NOUN
inlawrev-18024	701	9	possessed	possess	VERB
inlawrev-18024	701	10	the	the	DET
inlawrev-18024	701	11	competency	competency	NOUN
inlawrev-18024	701	12	“	"	PUNCT
inlawrev-18024	701	13	to	to	PART
inlawrev-18024	701	14	render	render	VERB
inlawrev-18024	701	15	an	an	DET
inlawrev-18024	701	16	opinion	opinion	NOUN
inlawrev-18024	701	17	concerning	concern	VERB
inlawrev-18024	701	18	the	the	DET
inlawrev-18024	701	19	application	application	NOUN
inlawrev-18024	701	20	and	and	CCONJ
inlawrev-18024	701	21	quantification	quantification	NOUN
inlawrev-18024	701	22	of	of	ADP
inlawrev-18024	701	23	the	the	DET
inlawrev-18024	701	24	30	30	NUM
inlawrev-18024	701	25	%	%	NOUN
inlawrev-18024	701	26	discount	discount	NOUN
inlawrev-18024	701	27	for	for	ADP
inlawrev-18024	701	28	lack	lack	NOUN
inlawrev-18024	701	29	of	of	ADP
inlawrev-18024	701	30	marketability	marketability	NOUN
inlawrev-18024	701	31	.	.	PUNCT
inlawrev-18024	701	32	”285	”285	PUNCT
inlawrev-18024	702	1	therefore	therefore	ADV
inlawrev-18024	702	2	,	,	PUNCT
inlawrev-18024	702	3	the	the	DET
inlawrev-18024	702	4	tax	tax	NOUN
inlawrev-18024	702	5	court	court	NOUN
inlawrev-18024	702	6	upheld	uphold	VERB
inlawrev-18024	702	7	the	the	DET
inlawrev-18024	702	8	probate	probate	NOUN
inlawrev-18024	702	9	court	court	NOUN
inlawrev-18024	702	10	’s	’s	PART
inlawrev-18024	702	11	order	order	NOUN
inlawrev-18024	702	12	of	of	ADP
inlawrev-18024	702	13	summary	summary	NOUN
inlawrev-18024	702	14	judgment	judgment	NOUN
inlawrev-18024	702	15	favoring	favor	VERB
inlawrev-18024	702	16	the	the	DET
inlawrev-18024	702	17	department.286	department.286	ADJ
inlawrev-18024	702	18	c.	c.	NOUN
inlawrev-18024	702	19	sales	sale	NOUN
inlawrev-18024	702	20	and	and	CCONJ
inlawrev-18024	702	21	use	use	VERB
inlawrev-18024	702	22	tax	tax	NOUN
inlawrev-18024	702	23	:	:	PUNCT
inlawrev-18024	702	24	garwood	garwood	PROPN
inlawrev-18024	702	25	v.	v.	PROPN
inlawrev-18024	702	26	indiana	indiana	PROPN
inlawrev-18024	702	27	department	department	PROPN
inlawrev-18024	702	28	of	of	ADP
inlawrev-18024	702	29	state	state	PROPN
inlawrev-18024	702	30	revenue287	revenue287	PROPN
inlawrev-18024	702	31	in	in	ADP
inlawrev-18024	702	32	2009	2009	NUM
inlawrev-18024	702	33	,	,	PUNCT
inlawrev-18024	702	34	the	the	DET
inlawrev-18024	702	35	indiana	indiana	PROPN
inlawrev-18024	702	36	attorney	attorney	PROPN
inlawrev-18024	702	37	general	general	NOUN
inlawrev-18024	702	38	and	and	CCONJ
inlawrev-18024	702	39	the	the	DET
inlawrev-18024	702	40	department	department	NOUN
inlawrev-18024	702	41	investigated	investigate	VERB
inlawrev-18024	702	42	the	the	DET
inlawrev-18024	702	43	business	business	NOUN
inlawrev-18024	702	44	activities	activity	NOUN
inlawrev-18024	702	45	of	of	ADP
inlawrev-18024	702	46	virginia	virginia	PROPN
inlawrev-18024	702	47	and	and	CCONJ
inlawrev-18024	702	48	kristin	kristin	PROPN
inlawrev-18024	702	49	garwood	garwood	PROPN
inlawrev-18024	702	50	(	(	PUNCT
inlawrev-18024	702	51	the	the	DET
inlawrev-18024	702	52	“	"	PUNCT
inlawrev-18024	702	53	garwoods	garwood	NOUN
inlawrev-18024	702	54	”	"	PUNCT
inlawrev-18024	702	55	)	)	PUNCT
inlawrev-18024	702	56	and	and	CCONJ
inlawrev-18024	702	57	found	find	VERB
inlawrev-18024	702	58	that	that	SCONJ
inlawrev-18024	702	59	they	they	PRON
inlawrev-18024	702	60	were	be	AUX
inlawrev-18024	702	61	selling	sell	VERB
inlawrev-18024	702	62	puppies	puppy	NOUN
inlawrev-18024	702	63	without	without	ADP
inlawrev-18024	702	64	remitting	remit	VERB
inlawrev-18024	702	65	indiana	indiana	NOUN
inlawrev-18024	702	66	sales	sale	NOUN
inlawrev-18024	702	67	and	and	CCONJ
inlawrev-18024	702	68	income	income	NOUN
inlawrev-18024	702	69	tax.288	tax.288	ADJ
inlawrev-18024	702	70	upon	upon	SCONJ
inlawrev-18024	702	71	this	this	DET
inlawrev-18024	702	72	finding	finding	NOUN
inlawrev-18024	702	73	,	,	PUNCT
inlawrev-18024	702	74	the	the	DET
inlawrev-18024	702	75	department	department	NOUN
inlawrev-18024	702	76	executed	execute	VERB
inlawrev-18024	702	77	a	a	DET
inlawrev-18024	702	78	warrant	warrant	NOUN
inlawrev-18024	702	79	to	to	PART
inlawrev-18024	702	80	search	search	VERB
inlawrev-18024	702	81	the	the	DET
inlawrev-18024	702	82	garwoods	garwood	NOUN
inlawrev-18024	702	83	’	'	PUNCT
inlawrev-18024	702	84	residence	residence	NOUN
inlawrev-18024	702	85	and	and	CCONJ
inlawrev-18024	702	86	commercial	commercial	ADJ
inlawrev-18024	702	87	properties	property	NOUN
inlawrev-18024	702	88	in	in	ADP
inlawrev-18024	702	89	harrison	harrison	PROPN
inlawrev-18024	702	90	county	county	PROPN
inlawrev-18024	702	91	to	to	PART
inlawrev-18024	702	92	“	"	PUNCT
inlawrev-18024	702	93	seize	seize	VERB
inlawrev-18024	702	94	certain	certain	ADJ
inlawrev-18024	702	95	items	item	NOUN
inlawrev-18024	702	96	related	relate	VERB
inlawrev-18024	702	97	to	to	ADP
inlawrev-18024	702	98	the	the	DET
inlawrev-18024	702	99	puppy	puppy	NOUN
inlawrev-18024	702	100	sales	sale	NOUN
inlawrev-18024	702	101	.	.	PUNCT
inlawrev-18024	703	1	”289	”289	VERB
inlawrev-18024	704	1	the	the	DET
inlawrev-18024	704	2	department	department	NOUN
inlawrev-18024	704	3	“	"	PUNCT
inlawrev-18024	704	4	generated	generate	VERB
inlawrev-18024	704	5	.	.	PUNCT
inlawrev-18024	704	6	.	.	PUNCT
inlawrev-18024	704	7	.	.	PUNCT
inlawrev-18024	705	1	jeopardy	jeopardy	PROPN
inlawrev-18024	705	2	tax	tax	NOUN
inlawrev-18024	705	3	assessments	assessment	NOUN
inlawrev-18024	705	4	for	for	ADP
inlawrev-18024	705	5	the	the	DET
inlawrev-18024	705	6	garwoods	garwood	NOUN
inlawrev-18024	705	7	’	'	PUNCT
inlawrev-18024	705	8	purported	purport	VERB
inlawrev-18024	705	9	”	"	PUNCT
inlawrev-18024	705	10	income	income	NOUN
inlawrev-18024	705	11	and	and	CCONJ
inlawrev-18024	705	12	sales	sale	NOUN
inlawrev-18024	705	13	tax	tax	NOUN
inlawrev-18024	705	14	liabilities	liability	NOUN
inlawrev-18024	705	15	,	,	PUNCT
inlawrev-18024	705	16	and	and	CCONJ
inlawrev-18024	705	17	after	after	SCONJ
inlawrev-18024	705	18	the	the	DET
inlawrev-18024	705	19	garwoods	garwood	NOUN
inlawrev-18024	705	20	failed	fail	VERB
inlawrev-18024	705	21	to	to	PART
inlawrev-18024	705	22	immediately	immediately	ADV
inlawrev-18024	705	23	pay	pay	VERB
inlawrev-18024	705	24	the	the	DET
inlawrev-18024	705	25	liabilities	liability	NOUN
inlawrev-18024	705	26	,	,	PUNCT
inlawrev-18024	705	27	the	the	DET
inlawrev-18024	705	28	department	department	NOUN
inlawrev-18024	705	29	seized	seize	VERB
inlawrev-18024	705	30	approximately	approximately	ADV
inlawrev-18024	705	31	240	240	NUM
inlawrev-18024	705	32	dogs	dog	NOUN
inlawrev-18024	705	33	and	and	CCONJ
inlawrev-18024	705	34	puppies	puppy	NOUN
inlawrev-18024	705	35	from	from	ADP
inlawrev-18024	705	36	their	their	PRON
inlawrev-18024	705	37	property	property	NOUN
inlawrev-18024	705	38	and	and	CCONJ
inlawrev-18024	705	39	sold	sell	VERB
inlawrev-18024	705	40	them	they	PRON
inlawrev-18024	705	41	to	to	ADP
inlawrev-18024	705	42	the	the	DET
inlawrev-18024	705	43	humane	humane	ADJ
inlawrev-18024	705	44	society	society	NOUN
inlawrev-18024	705	45	for	for	ADP
inlawrev-18024	705	46	a	a	DET
inlawrev-18024	705	47	total	total	NOUN
inlawrev-18024	705	48	of	of	ADP
inlawrev-18024	705	49	$	$	SYM
inlawrev-18024	705	50	300.290	300.290	NUM
inlawrev-18024	705	51	the	the	DET
inlawrev-18024	705	52	department	department	NOUN
inlawrev-18024	705	53	applied	apply	VERB
inlawrev-18024	705	54	the	the	DET
inlawrev-18024	705	55	money	money	NOUN
inlawrev-18024	705	56	to	to	ADP
inlawrev-18024	705	57	the	the	DET
inlawrev-18024	705	58	garwoods	garwood	NOUN
inlawrev-18024	705	59	’	'	PUNCT
inlawrev-18024	706	1	outstanding	outstanding	ADJ
inlawrev-18024	706	2	tax	tax	NOUN
inlawrev-18024	706	3	liabilities.291	liabilities.291	ADP
inlawrev-18024	706	4	the	the	DET
inlawrev-18024	706	5	garwoods	garwood	NOUN
inlawrev-18024	706	6	timely	timely	ADV
inlawrev-18024	706	7	filed	file	VERB
inlawrev-18024	706	8	a	a	DET
inlawrev-18024	706	9	written	write	VERB
inlawrev-18024	706	10	280	280	NUM
inlawrev-18024	706	11	.	.	PUNCT
inlawrev-18024	707	1	i	i	PRON
inlawrev-18024	707	2	d.	d.	PROPN
inlawrev-18024	707	3	at	at	ADP
inlawrev-18024	707	4	1220	1220	NUM
inlawrev-18024	707	5	.	.	PUNCT
inlawrev-18024	708	1	281	281	NUM
inlawrev-18024	708	2	.	.	PUNCT
inlawrev-18024	709	1	i	i	PRON
inlawrev-18024	709	2	d.	d.	PROPN
inlawrev-18024	709	3	282	282	NUM
inlawrev-18024	709	4	.	.	PUNCT
inlawrev-18024	710	1	i	i	PRON
inlawrev-18024	710	2	d.	d.	PROPN
inlawrev-18024	710	3	283	283	NUM
inlawrev-18024	710	4	.	.	PUNCT
inlawrev-18024	711	1	i	i	PRON
inlawrev-18024	711	2	d.	d.	PROPN
inlawrev-18024	711	3	284	284	NUM
inlawrev-18024	711	4	.	.	PUNCT
inlawrev-18024	712	1	i	i	PRON
inlawrev-18024	712	2	d.	d.	PROPN
inlawrev-18024	712	3	at	at	ADP
inlawrev-18024	712	4	1221	1221	NUM
inlawrev-18024	712	5	.	.	PUNCT
inlawrev-18024	713	1	285	285	NUM
inlawrev-18024	713	2	.	.	PUNCT
inlawrev-18024	714	1	i	i	PRON
inlawrev-18024	714	2	d.	d.	PROPN
inlawrev-18024	714	3	286	286	NUM
inlawrev-18024	714	4	.	.	PUNCT
inlawrev-18024	715	1	i	i	PRON
inlawrev-18024	715	2	d.	d.	PROPN
inlawrev-18024	715	3	287	287	NUM
inlawrev-18024	715	4	.	.	PUNCT
inlawrev-18024	716	1	939	939	NUM
inlawrev-18024	716	2	n.e.2d	n.e.2d	NOUN
inlawrev-18024	716	3	1150	1150	NUM
inlawrev-18024	716	4	(	(	PUNCT
inlawrev-18024	716	5	ind	ind	NOUN
inlawrev-18024	716	6	.	.	PUNCT
inlawrev-18024	717	1	t.c	t.c	PROPN
inlawrev-18024	717	2	.	.	PROPN
inlawrev-18024	717	3	2010	2010	NUM
inlawrev-18024	717	4	)	)	PUNCT
inlawrev-18024	717	5	.	.	PUNCT
inlawrev-18024	718	1	this	this	PRON
inlawrev-18024	718	2	is	be	AUX
inlawrev-18024	718	3	the	the	DET
inlawrev-18024	718	4	first	first	ADJ
inlawrev-18024	718	5	of	of	ADP
inlawrev-18024	718	6	two	two	NUM
inlawrev-18024	718	7	related	related	ADJ
inlawrev-18024	718	8	cases	case	NOUN
inlawrev-18024	718	9	between	between	ADP
inlawrev-18024	718	10	garwood	garwood	PROPN
inlawrev-18024	718	11	and	and	CCONJ
inlawrev-18024	718	12	the	the	DET
inlawrev-18024	718	13	indiana	indiana	PROPN
inlawrev-18024	718	14	department	department	PROPN
inlawrev-18024	718	15	of	of	ADP
inlawrev-18024	718	16	state	state	PROPN
inlawrev-18024	718	17	revenue	revenue	NOUN
inlawrev-18024	718	18	.	.	PUNCT
inlawrev-18024	719	1	the	the	DET
inlawrev-18024	719	2	second	second	ADJ
inlawrev-18024	719	3	is	be	AUX
inlawrev-18024	719	4	discussed	discuss	VERB
inlawrev-18024	719	5	infra	infra	NOUN
inlawrev-18024	719	6	at	at	ADP
inlawrev-18024	719	7	notes	note	NOUN
inlawrev-18024	719	8	293	293	NUM
inlawrev-18024	719	9	-	-	SYM
inlawrev-18024	719	10	308	308	NUM
inlawrev-18024	719	11	and	and	CCONJ
inlawrev-18024	719	12	accompanying	accompany	VERB
inlawrev-18024	719	13	text	text	NOUN
inlawrev-18024	719	14	.	.	PUNCT
inlawrev-18024	720	1	288	288	NUM
inlawrev-18024	720	2	.	.	PUNCT
inlawrev-18024	721	1	i	i	PRON
inlawrev-18024	721	2	d.	d.	PROPN
inlawrev-18024	721	3	at	at	ADP
inlawrev-18024	721	4	1151	1151	NUM
inlawrev-18024	721	5	.	.	PUNCT
inlawrev-18024	722	1	289	289	NUM
inlawrev-18024	722	2	.	.	PUNCT
inlawrev-18024	723	1	i	i	PRON
inlawrev-18024	723	2	d.	d.	PROPN
inlawrev-18024	723	3	290	290	NUM
inlawrev-18024	723	4	.	.	PUNCT
inlawrev-18024	724	1	i	i	PRON
inlawrev-18024	724	2	d.	d.	PROPN
inlawrev-18024	724	3	at	at	ADP
inlawrev-18024	724	4	1151	1151	NUM
inlawrev-18024	724	5	-	-	SYM
inlawrev-18024	724	6	52	52	NUM
inlawrev-18024	724	7	.	.	NUM
inlawrev-18024	724	8	291	291	NUM
inlawrev-18024	724	9	.	.	PUNCT
inlawrev-18024	725	1	i	i	PRON
inlawrev-18024	725	2	d.	d.	PROPN
inlawrev-18024	725	3	2012	2012	NUM
inlawrev-18024	725	4	]	]	PUNCT
inlawrev-18024	726	1	taxation	taxation	NOUN
inlawrev-18024	726	2	1369	1369	NUM
inlawrev-18024	726	3	protest	protest	NOUN
inlawrev-18024	726	4	with	with	ADP
inlawrev-18024	726	5	the	the	DET
inlawrev-18024	726	6	department.292	department.292	NOUN
inlawrev-18024	726	7	the	the	DET
inlawrev-18024	726	8	department	department	NOUN
inlawrev-18024	726	9	did	do	AUX
inlawrev-18024	726	10	not	not	PART
inlawrev-18024	726	11	hold	hold	VERB
inlawrev-18024	726	12	a	a	DET
inlawrev-18024	726	13	hearing	hearing	NOUN
inlawrev-18024	726	14	on	on	ADP
inlawrev-18024	726	15	the	the	DET
inlawrev-18024	726	16	protest	protest	NOUN
inlawrev-18024	726	17	and	and	CCONJ
inlawrev-18024	726	18	advised	advise	VERB
inlawrev-18024	726	19	the	the	DET
inlawrev-18024	726	20	garwoods	garwood	NOUN
inlawrev-18024	726	21	to	to	PART
inlawrev-18024	726	22	seek	seek	VERB
inlawrev-18024	726	23	relief	relief	NOUN
inlawrev-18024	726	24	through	through	ADP
inlawrev-18024	726	25	the	the	DET
inlawrev-18024	726	26	harrison	harrison	NOUN
inlawrev-18024	726	27	circuit	circuit	NOUN
inlawrev-18024	726	28	court.293	court.293	NOUN
inlawrev-18024	726	29	the	the	DET
inlawrev-18024	726	30	garwoods	garwood	NOUN
inlawrev-18024	726	31	subsequently	subsequently	ADV
inlawrev-18024	726	32	initiated	initiate	VERB
inlawrev-18024	726	33	an	an	DET
inlawrev-18024	726	34	appeal	appeal	NOUN
inlawrev-18024	726	35	with	with	ADP
inlawrev-18024	726	36	the	the	DET
inlawrev-18024	726	37	tax	tax	NOUN
inlawrev-18024	726	38	court.294	court.294	NOUN
inlawrev-18024	726	39	on	on	ADP
inlawrev-18024	726	40	appeal	appeal	NOUN
inlawrev-18024	726	41	,	,	PUNCT
inlawrev-18024	726	42	the	the	DET
inlawrev-18024	726	43	department	department	NOUN
inlawrev-18024	726	44	argued	argue	VERB
inlawrev-18024	726	45	that	that	SCONJ
inlawrev-18024	726	46	it	it	PRON
inlawrev-18024	726	47	properly	properly	ADV
inlawrev-18024	726	48	exercised	exercise	VERB
inlawrev-18024	726	49	its	its	PRON
inlawrev-18024	726	50	statutory	statutory	ADJ
inlawrev-18024	726	51	authority	authority	NOUN
inlawrev-18024	726	52	in	in	ADP
inlawrev-18024	726	53	issuing	issue	VERB
inlawrev-18024	726	54	jeopardy	jeopardy	NOUN
inlawrev-18024	726	55	assessments	assessment	NOUN
inlawrev-18024	726	56	to	to	ADP
inlawrev-18024	726	57	the	the	DET
inlawrev-18024	726	58	garwoods.295	garwoods.295	PROPN
inlawrev-18024	726	59	indiana	indiana	PROPN
inlawrev-18024	726	60	code	code	PROPN
inlawrev-18024	726	61	section	section	NOUN
inlawrev-18024	726	62	6	6	NUM
inlawrev-18024	726	63	-	-	SYM
inlawrev-18024	726	64	8.1	8.1	NUM
inlawrev-18024	726	65	-	-	PUNCT
inlawrev-18024	726	66	5	5	NUM
inlawrev-18024	726	67	-	-	SYM
inlawrev-18024	726	68	3	3	NUM
inlawrev-18024	726	69	provides	provide	VERB
inlawrev-18024	726	70	that	that	SCONJ
inlawrev-18024	726	71	one	one	NUM
inlawrev-18024	726	72	of	of	ADP
inlawrev-18024	726	73	four	four	NUM
inlawrev-18024	726	74	circumstances	circumstance	NOUN
inlawrev-18024	726	75	must	must	AUX
inlawrev-18024	726	76	exist	exist	VERB
inlawrev-18024	726	77	for	for	SCONJ
inlawrev-18024	726	78	the	the	DET
inlawrev-18024	726	79	department	department	NOUN
inlawrev-18024	726	80	to	to	PART
inlawrev-18024	726	81	issue	issue	VERB
inlawrev-18024	726	82	a	a	DET
inlawrev-18024	726	83	jeopardy	jeopardy	NOUN
inlawrev-18024	726	84	assessment	assessment	NOUN
inlawrev-18024	726	85	.	.	PUNCT
inlawrev-18024	727	1	if	if	SCONJ
inlawrev-18024	727	2	at	at	ADP
inlawrev-18024	727	3	any	any	DET
inlawrev-18024	727	4	time	time	NOUN
inlawrev-18024	727	5	the	the	DET
inlawrev-18024	727	6	department	department	NOUN
inlawrev-18024	727	7	:	:	PUNCT
inlawrev-18024	728	1	[	[	X
inlawrev-18024	728	2	f]inds	f]ind	VERB
inlawrev-18024	728	3	that	that	SCONJ
inlawrev-18024	728	4	a	a	DET
inlawrev-18024	728	5	person	person	NOUN
inlawrev-18024	728	6	owing	owe	VERB
inlawrev-18024	728	7	taxes	taxis	NOUN
inlawrev-18024	728	8	intends	intend	VERB
inlawrev-18024	728	9	to	to	PART
inlawrev-18024	728	10	quickly	quickly	ADV
inlawrev-18024	728	11	leave	leave	VERB
inlawrev-18024	728	12	the	the	DET
inlawrev-18024	728	13	state	state	NOUN
inlawrev-18024	728	14	,	,	PUNCT
inlawrev-18024	728	15	remove	remove	VERB
inlawrev-18024	728	16	his	his	PRON
inlawrev-18024	728	17	property	property	NOUN
inlawrev-18024	728	18	from	from	ADP
inlawrev-18024	728	19	the	the	DET
inlawrev-18024	728	20	state	state	NOUN
inlawrev-18024	728	21	,	,	PUNCT
inlawrev-18024	728	22	conceal	conceal	VERB
inlawrev-18024	728	23	his	his	PRON
inlawrev-18024	728	24	property	property	NOUN
inlawrev-18024	728	25	in	in	ADP
inlawrev-18024	728	26	the	the	DET
inlawrev-18024	728	27	state	state	NOUN
inlawrev-18024	728	28	,	,	PUNCT
inlawrev-18024	728	29	or	or	CCONJ
inlawrev-18024	728	30	do	do	VERB
inlawrev-18024	728	31	any	any	DET
inlawrev-18024	728	32	other	other	ADJ
inlawrev-18024	728	33	act	act	NOUN
inlawrev-18024	728	34	that	that	PRON
inlawrev-18024	728	35	would	would	AUX
inlawrev-18024	728	36	jeopardize	jeopardize	VERB
inlawrev-18024	728	37	the	the	DET
inlawrev-18024	728	38	collection	collection	NOUN
inlawrev-18024	728	39	of	of	ADP
inlawrev-18024	728	40	those	those	DET
inlawrev-18024	728	41	taxes	taxis	NOUN
inlawrev-18024	728	42	,	,	PUNCT
inlawrev-18024	728	43	.	.	PUNCT
inlawrev-18024	728	44	.	.	PUNCT
inlawrev-18024	728	45	.	.	PUNCT
inlawrev-18024	729	1	the	the	DET
inlawrev-18024	729	2	department	department	NOUN
inlawrev-18024	729	3	may	may	AUX
inlawrev-18024	729	4	declare	declare	VERB
inlawrev-18024	729	5	the	the	DET
inlawrev-18024	729	6	person	person	NOUN
inlawrev-18024	729	7	’s	’s	PART
inlawrev-18024	729	8	tax	tax	NOUN
inlawrev-18024	729	9	period	period	NOUN
inlawrev-18024	729	10	at	at	ADP
inlawrev-18024	729	11	an	an	DET
inlawrev-18024	729	12	end	end	NOUN
inlawrev-18024	729	13	,	,	PUNCT
inlawrev-18024	729	14	may	may	AUX
inlawrev-18024	729	15	immediately	immediately	ADV
inlawrev-18024	729	16	make	make	VERB
inlawrev-18024	729	17	an	an	DET
inlawrev-18024	729	18	assessment	assessment	NOUN
inlawrev-18024	729	19	for	for	ADP
inlawrev-18024	729	20	the	the	DET
inlawrev-18024	729	21	taxes	taxis	NOUN
inlawrev-18024	729	22	owing	owe	VERB
inlawrev-18024	729	23	,	,	PUNCT
inlawrev-18024	729	24	and	and	CCONJ
inlawrev-18024	729	25	may	may	AUX
inlawrev-18024	729	26	demand	demand	VERB
inlawrev-18024	729	27	immediate	immediate	ADJ
inlawrev-18024	729	28	payment	payment	NOUN
inlawrev-18024	729	29	of	of	ADP
inlawrev-18024	729	30	the	the	DET
inlawrev-18024	729	31	amount	amount	NOUN
inlawrev-18024	729	32	due	due	ADJ
inlawrev-18024	729	33	,	,	PUNCT
inlawrev-18024	729	34	without	without	ADP
inlawrev-18024	729	35	providing	provide	VERB
inlawrev-18024	729	36	the	the	DET
inlawrev-18024	729	37	notice	notice	NOUN
inlawrev-18024	729	38	required	require	VERB
inlawrev-18024	729	39	in	in	ADP
inlawrev-18024	729	40	ic	ic	PROPN
inlawrev-18024	729	41	6	6	NUM
inlawrev-18024	729	42	-	-	SYM
inlawrev-18024	729	43	8.1	8.1	NUM
inlawrev-18024	729	44	-	-	PUNCT
inlawrev-18024	729	45	8	8	NUM
inlawrev-18024	729	46	-	-	SYM
inlawrev-18024	729	47	2.296	2.296	NUM
inlawrev-18024	729	48	the	the	DET
inlawrev-18024	729	49	tax	tax	NOUN
inlawrev-18024	729	50	court	court	NOUN
inlawrev-18024	729	51	held	hold	VERB
inlawrev-18024	729	52	that	that	SCONJ
inlawrev-18024	729	53	it	it	PRON
inlawrev-18024	729	54	had	have	VERB
inlawrev-18024	729	55	subject	subject	ADJ
inlawrev-18024	729	56	matter	matter	NOUN
inlawrev-18024	729	57	jurisdiction	jurisdiction	NOUN
inlawrev-18024	729	58	to	to	PART
inlawrev-18024	729	59	hear	hear	VERB
inlawrev-18024	729	60	the	the	DET
inlawrev-18024	729	61	appeal.297	appeal.297	NOUN
inlawrev-18024	729	62	on	on	ADP
inlawrev-18024	729	63	the	the	DET
inlawrev-18024	729	64	appeal	appeal	NOUN
inlawrev-18024	729	65	,	,	PUNCT
inlawrev-18024	729	66	the	the	DET
inlawrev-18024	729	67	garwoods	garwood	NOUN
inlawrev-18024	729	68	maintained	maintain	VERB
inlawrev-18024	729	69	that	that	SCONJ
inlawrev-18024	729	70	the	the	DET
inlawrev-18024	729	71	department	department	NOUN
inlawrev-18024	729	72	“	"	PUNCT
inlawrev-18024	729	73	exceeded	exceed	VERB
inlawrev-18024	729	74	statutory	statutory	ADJ
inlawrev-18024	729	75	authority	authority	NOUN
inlawrev-18024	729	76	”	"	PUNCT
inlawrev-18024	729	77	by	by	ADP
inlawrev-18024	729	78	applying	apply	VERB
inlawrev-18024	729	79	the	the	DET
inlawrev-18024	729	80	jeopardy	jeopardy	NOUN
inlawrev-18024	729	81	assessment	assessment	NOUN
inlawrev-18024	729	82	procedure.298	procedure.298	NOUN
inlawrev-18024	729	83	the	the	DET
inlawrev-18024	729	84	indiana	indiana	PROPN
inlawrev-18024	729	85	code	code	PROPN
inlawrev-18024	729	86	permits	permit	VERB
inlawrev-18024	729	87	the	the	DET
inlawrev-18024	729	88	department	department	NOUN
inlawrev-18024	729	89	to	to	PART
inlawrev-18024	729	90	“	"	PUNCT
inlawrev-18024	729	91	issue	issue	VERB
inlawrev-18024	729	92	a	a	DET
inlawrev-18024	729	93	jeopardy	jeopardy	NOUN
inlawrev-18024	729	94	assessment	assessment	NOUN
inlawrev-18024	729	95	when	when	SCONJ
inlawrev-18024	729	96	it	it	PRON
inlawrev-18024	729	97	determines	determine	VERB
inlawrev-18024	729	98	a	a	DET
inlawrev-18024	729	99	person	person	NOUN
inlawrev-18024	729	100	owing	owe	VERB
inlawrev-18024	729	101	taxes	taxis	NOUN
inlawrev-18024	729	102	intends	intend	VERB
inlawrev-18024	729	103	to	to	PART
inlawrev-18024	729	104	quickly	quickly	ADV
inlawrev-18024	729	105	leave	leave	VERB
inlawrev-18024	729	106	the	the	DET
inlawrev-18024	729	107	state	state	NOUN
inlawrev-18024	729	108	thereby	thereby	ADV
inlawrev-18024	729	109	avoiding	avoid	VERB
inlawrev-18024	729	110	tax	tax	NOUN
inlawrev-18024	729	111	collection	collection	NOUN
inlawrev-18024	729	112	.	.	PUNCT
inlawrev-18024	730	1	”299	”299	PROPN
inlawrev-18024	730	2	the	the	DET
inlawrev-18024	730	3	tax	tax	NOUN
inlawrev-18024	730	4	court	court	NOUN
inlawrev-18024	730	5	stated	state	VERB
inlawrev-18024	730	6	that	that	SCONJ
inlawrev-18024	730	7	“	"	PUNCT
inlawrev-18024	730	8	the	the	DET
inlawrev-18024	730	9	department	department	NOUN
inlawrev-18024	730	10	[	[	X
inlawrev-18024	730	11	did	do	AUX
inlawrev-18024	730	12	]	]	PUNCT
inlawrev-18024	730	13	not	not	PART
inlawrev-18024	730	14	claim	claim	VERB
inlawrev-18024	730	15	that	that	SCONJ
inlawrev-18024	730	16	the	the	DET
inlawrev-18024	730	17	garwoods	garwood	NOUN
inlawrev-18024	730	18	were	be	AUX
inlawrev-18024	730	19	flight	flight	NOUN
inlawrev-18024	730	20	risks	risk	NOUN
inlawrev-18024	730	21	.	.	PUNCT
inlawrev-18024	731	1	in	in	ADP
inlawrev-18024	731	2	fact	fact	NOUN
inlawrev-18024	731	3	,	,	PUNCT
inlawrev-18024	731	4	the	the	DET
inlawrev-18024	731	5	garwoods	garwood	NOUN
inlawrev-18024	731	6	were	be	AUX
inlawrev-18024	731	7	community	community	NOUN
inlawrev-18024	731	8	fixtures	fixture	NOUN
inlawrev-18024	731	9	,	,	PUNCT
inlawrev-18024	731	10	having	having	AUX
inlawrev-18024	731	11	lived	live	VERB
inlawrev-18024	731	12	in	in	ADP
inlawrev-18024	731	13	harrison	harrison	PROPN
inlawrev-18024	731	14	county	county	PROPN
inlawrev-18024	731	15	their	their	PRON
inlawrev-18024	731	16	entire	entire	ADJ
inlawrev-18024	731	17	lives	life	NOUN
inlawrev-18024	731	18	.	.	PUNCT
inlawrev-18024	732	1	”300	”300	PUNCT
inlawrev-18024	732	2	therefore	therefore	ADV
inlawrev-18024	732	3	,	,	PUNCT
inlawrev-18024	732	4	the	the	DET
inlawrev-18024	732	5	department	department	NOUN
inlawrev-18024	732	6	could	could	AUX
inlawrev-18024	732	7	not	not	PART
inlawrev-18024	732	8	rely	rely	VERB
inlawrev-18024	732	9	on	on	ADP
inlawrev-18024	732	10	this	this	DET
inlawrev-18024	732	11	argument	argument	NOUN
inlawrev-18024	732	12	as	as	ADP
inlawrev-18024	732	13	a	a	DET
inlawrev-18024	732	14	basis	basis	NOUN
inlawrev-18024	732	15	for	for	ADP
inlawrev-18024	732	16	its	its	PRON
inlawrev-18024	732	17	“	"	PUNCT
inlawrev-18024	732	18	use	use	NOUN
inlawrev-18024	732	19	of	of	ADP
inlawrev-18024	732	20	jeopardy	jeopardy	NOUN
inlawrev-18024	732	21	assessments	assessment	NOUN
inlawrev-18024	732	22	.	.	PUNCT
inlawrev-18024	733	1	”301	”301	PUNCT
inlawrev-18024	733	2	also	also	ADV
inlawrev-18024	733	3	,	,	PUNCT
inlawrev-18024	733	4	the	the	DET
inlawrev-18024	733	5	tax	tax	NOUN
inlawrev-18024	733	6	court	court	NOUN
inlawrev-18024	733	7	stated	state	VERB
inlawrev-18024	733	8	that	that	SCONJ
inlawrev-18024	733	9	“	"	PUNCT
inlawrev-18024	733	10	the	the	DET
inlawrev-18024	733	11	department	department	NOUN
inlawrev-18024	733	12	[	[	X
inlawrev-18024	733	13	did	do	AUX
inlawrev-18024	733	14	]	]	PUNCT
inlawrev-18024	733	15	not	not	PART
inlawrev-18024	733	16	claim	claim	VERB
inlawrev-18024	733	17	that	that	SCONJ
inlawrev-18024	733	18	the	the	DET
inlawrev-18024	733	19	garwoods	garwood	NOUN
inlawrev-18024	733	20	intended	intend	VERB
inlawrev-18024	733	21	to	to	PART
inlawrev-18024	733	22	remove	remove	VERB
inlawrev-18024	733	23	property	property	NOUN
inlawrev-18024	733	24	from	from	ADP
inlawrev-18024	733	25	the	the	DET
inlawrev-18024	733	26	state	state	NOUN
inlawrev-18024	733	27	,	,	PUNCT
inlawrev-18024	733	28	[	[	X
inlawrev-18024	733	29	and	and	CCONJ
inlawrev-18024	733	30	]	]	X
inlawrev-18024	733	31	the	the	DET
inlawrev-18024	733	32	nature	nature	NOUN
inlawrev-18024	733	33	of	of	ADP
inlawrev-18024	733	34	the	the	DET
inlawrev-18024	733	35	garwoods	garwood	NOUN
inlawrev-18024	733	36	’	'	PUNCT
inlawrev-18024	733	37	indiana	indiana	PROPN
inlawrev-18024	733	38	property	property	PROPN
inlawrev-18024	733	39	”	"	PUNCT
inlawrev-18024	733	40	was	be	AUX
inlawrev-18024	733	41	not	not	PART
inlawrev-18024	733	42	of	of	ADP
inlawrev-18024	733	43	the	the	DET
inlawrev-18024	733	44	type	type	NOUN
inlawrev-18024	733	45	that	that	PRON
inlawrev-18024	733	46	was	be	AUX
inlawrev-18024	733	47	easily	easily	ADV
inlawrev-18024	733	48	moved.302	moved.302	ADJ
inlawrev-18024	733	49	therefore	therefore	ADV
inlawrev-18024	733	50	,	,	PUNCT
inlawrev-18024	733	51	this	this	PRON
inlawrev-18024	733	52	was	be	AUX
inlawrev-18024	733	53	not	not	PART
inlawrev-18024	733	54	a	a	DET
inlawrev-18024	733	55	justifiable	justifiable	ADJ
inlawrev-18024	733	56	basis	basis	NOUN
inlawrev-18024	733	57	for	for	ADP
inlawrev-18024	733	58	the	the	DET
inlawrev-18024	733	59	department	department	NOUN
inlawrev-18024	733	60	’s	’s	PART
inlawrev-18024	733	61	jeopardy	jeopardy	NOUN
inlawrev-18024	733	62	assessments	assessment	NOUN
inlawrev-18024	733	63	.	.	PUNCT
inlawrev-18024	734	1	furthermore	furthermore	ADV
inlawrev-18024	734	2	,	,	PUNCT
inlawrev-18024	734	3	the	the	DET
inlawrev-18024	734	4	“	"	PUNCT
inlawrev-18024	734	5	department	department	NOUN
inlawrev-18024	734	6	claim[ed	claim[ed	PROPN
inlawrev-18024	734	7	]	]	PUNCT
inlawrev-18024	734	8	its	its	PRON
inlawrev-18024	734	9	investigation	investigation	NOUN
inlawrev-18024	734	10	revealed	reveal	VERB
inlawrev-18024	734	11	evidence	evidence	NOUN
inlawrev-18024	734	12	of	of	ADP
inlawrev-18024	734	13	this	this	DET
inlawrev-18024	734	14	intent	intent	NOUN
inlawrev-18024	734	15	that	that	PRON
inlawrev-18024	734	16	is	be	AUX
inlawrev-18024	734	17	documented	document	VERB
inlawrev-18024	734	18	in	in	ADP
inlawrev-18024	734	19	its	its	PRON
inlawrev-18024	734	20	designated	designate	VERB
inlawrev-18024	734	21	sales	sale	NOUN
inlawrev-18024	734	22	and	and	CCONJ
inlawrev-18024	734	23	income	income	NOUN
inlawrev-18024	734	24	tax	tax	NOUN
inlawrev-18024	734	25	292	292	NUM
inlawrev-18024	734	26	.	.	PUNCT
inlawrev-18024	735	1	i	i	PRON
inlawrev-18024	735	2	d.	d.	PROPN
inlawrev-18024	735	3	at	at	ADP
inlawrev-18024	735	4	1152	1152	NUM
inlawrev-18024	735	5	(	(	PUNCT
inlawrev-18024	735	6	citing	cite	VERB
inlawrev-18024	735	7	45	45	NUM
inlawrev-18024	735	8	iac	iac	NOUN
inlawrev-18024	735	9	15	15	NUM
inlawrev-18024	735	10	-	-	SYM
inlawrev-18024	735	11	5	5	NUM
inlawrev-18024	735	12	-	-	PUNCT
inlawrev-18024	735	13	8(c	8(c	NUM
inlawrev-18024	735	14	)	)	PUNCT
inlawrev-18024	735	15	(	(	PUNCT
inlawrev-18024	735	16	2007	2007	NUM
inlawrev-18024	735	17	)	)	PUNCT
inlawrev-18024	735	18	)	)	PUNCT
inlawrev-18024	735	19	.	.	PUNCT
inlawrev-18024	736	1	293	293	NUM
inlawrev-18024	736	2	.	.	PUNCT
inlawrev-18024	737	1	i	i	PRON
inlawrev-18024	737	2	d.	d.	PROPN
inlawrev-18024	737	3	at	at	ADP
inlawrev-18024	737	4	1152	1152	NUM
inlawrev-18024	737	5	-	-	SYM
inlawrev-18024	737	6	53	53	NUM
inlawrev-18024	737	7	.	.	PUNCT
inlawrev-18024	737	8	294	294	NUM
inlawrev-18024	737	9	.	.	PUNCT
inlawrev-18024	738	1	i	i	PRON
inlawrev-18024	738	2	d.	d.	PROPN
inlawrev-18024	738	3	at	at	ADP
inlawrev-18024	738	4	1153	1153	NUM
inlawrev-18024	738	5	.	.	PUNCT
inlawrev-18024	739	1	295	295	NUM
inlawrev-18024	739	2	.	.	PUNCT
inlawrev-18024	740	1	i	i	PRON
inlawrev-18024	740	2	d.	d.	PROPN
inlawrev-18024	740	3	at	at	ADP
inlawrev-18024	740	4	1153	1153	NUM
inlawrev-18024	740	5	-	-	SYM
inlawrev-18024	740	6	54	54	NUM
inlawrev-18024	740	7	.	.	PUNCT
inlawrev-18024	740	8	296	296	NUM
inlawrev-18024	740	9	.	.	PUNCT
inlawrev-18024	741	1	i	i	PRON
inlawrev-18024	741	2	d.	d.	PROPN
inlawrev-18024	741	3	at	at	ADP
inlawrev-18024	741	4	1151	1151	NUM
inlawrev-18024	741	5	n.3	n.3	NOUN
inlawrev-18024	741	6	(	(	PUNCT
inlawrev-18024	741	7	internal	internal	ADJ
inlawrev-18024	741	8	citations	citation	NOUN
inlawrev-18024	741	9	omitted	omit	VERB
inlawrev-18024	741	10	)	)	PUNCT
inlawrev-18024	741	11	(	(	PUNCT
inlawrev-18024	741	12	quoting	quote	VERB
inlawrev-18024	741	13	ind	ind	PROPN
inlawrev-18024	741	14	.	.	PUNCT
inlawrev-18024	742	1	code	code	PROPN
inlawrev-18024	742	2	§	§	PROPN
inlawrev-18024	742	3	§	§	PROPN
inlawrev-18024	742	4	6	6	NUM
inlawrev-18024	742	5	-	-	SYM
inlawrev-18024	742	6	8.1	8.1	NUM
inlawrev-18024	742	7	-	-	PUNCT
inlawrev-18024	742	8	5	5	NUM
inlawrev-18024	742	9	-	-	PUNCT
inlawrev-18024	742	10	3(a	3(a	NUM
inlawrev-18024	742	11	)	)	PUNCT
inlawrev-18024	742	12	,	,	PUNCT
inlawrev-18024	742	13	-8	-8	ADV
inlawrev-18024	742	14	-	-	SYM
inlawrev-18024	742	15	2	2	NUM
inlawrev-18024	742	16	(	(	PUNCT
inlawrev-18024	742	17	2010	2010	NUM
inlawrev-18024	742	18	)	)	PUNCT
inlawrev-18024	742	19	)	)	PUNCT
inlawrev-18024	742	20	.	.	PUNCT
inlawrev-18024	743	1	297	297	NUM
inlawrev-18024	743	2	.	.	PUNCT
inlawrev-18024	744	1	i	i	PRON
inlawrev-18024	744	2	d.	d.	PROPN
inlawrev-18024	744	3	at	at	ADP
inlawrev-18024	744	4	1155	1155	NUM
inlawrev-18024	744	5	-	-	SYM
inlawrev-18024	744	6	56	56	NUM
inlawrev-18024	744	7	.	.	NOUN
inlawrev-18024	744	8	298	298	NUM
inlawrev-18024	744	9	.	.	PUNCT
inlawrev-18024	745	1	see	see	VERB
inlawrev-18024	745	2	garwood	garwood	PROPN
inlawrev-18024	745	3	v.	v.	ADP
inlawrev-18024	745	4	ind	ind	PROPN
inlawrev-18024	745	5	.	.	PUNCT
inlawrev-18024	746	1	dep’t	dep’t	NOUN
inlawrev-18024	746	2	of	of	ADP
inlawrev-18024	746	3	state	state	NOUN
inlawrev-18024	746	4	revenue	revenue	NOUN
inlawrev-18024	746	5	,	,	PUNCT
inlawrev-18024	746	6	933	933	NUM
inlawrev-18024	746	7	n.e.2d	n.e.2d	NOUN
inlawrev-18024	746	8	682	682	NUM
inlawrev-18024	746	9	,	,	PUNCT
inlawrev-18024	746	10	687	687	NUM
inlawrev-18024	746	11	(	(	PUNCT
inlawrev-18024	746	12	ind	ind	NOUN
inlawrev-18024	746	13	.	.	PUNCT
inlawrev-18024	747	1	t.c	t.c	PROPN
inlawrev-18024	747	2	.	.	PROPN
inlawrev-18024	747	3	2011	2011	NUM
inlawrev-18024	747	4	)	)	PUNCT
inlawrev-18024	747	5	,	,	PUNCT
inlawrev-18024	747	6	reviewed	review	VERB
inlawrev-18024	747	7	,	,	PUNCT
inlawrev-18024	747	8	963	963	NUM
inlawrev-18024	747	9	n.e.2d	n.e.2d	NOUN
inlawrev-18024	747	10	682	682	NUM
inlawrev-18024	747	11	(	(	PUNCT
inlawrev-18024	747	12	ind	ind	NOUN
inlawrev-18024	747	13	.	.	PROPN
inlawrev-18024	747	14	2012	2012	NUM
inlawrev-18024	747	15	)	)	PUNCT
inlawrev-18024	747	16	,	,	PUNCT
inlawrev-18024	747	17	vacated	vacate	VERB
inlawrev-18024	747	18	,	,	PUNCT
inlawrev-18024	747	19	966	966	NUM
inlawrev-18024	747	20	n.e.2d	n.e.2d	NOUN
inlawrev-18024	747	21	1258	1258	NUM
inlawrev-18024	747	22	(	(	PUNCT
inlawrev-18024	747	23	ind	ind	NOUN
inlawrev-18024	747	24	.	.	PROPN
inlawrev-18024	747	25	2012	2012	NUM
inlawrev-18024	747	26	)	)	PUNCT
inlawrev-18024	747	27	.	.	PUNCT
inlawrev-18024	748	1	299	299	NUM
inlawrev-18024	748	2	.	.	PUNCT
inlawrev-18024	749	1	i	i	PRON
inlawrev-18024	749	2	d.	d.	PROPN
inlawrev-18024	749	3	(	(	PUNCT
inlawrev-18024	749	4	citing	cite	VERB
inlawrev-18024	749	5	ind	ind	NOUN
inlawrev-18024	749	6	.	.	PUNCT
inlawrev-18024	750	1	code	code	PROPN
inlawrev-18024	750	2	§	§	PROPN
inlawrev-18024	750	3	6	6	NUM
inlawrev-18024	750	4	-	-	SYM
inlawrev-18024	750	5	8.1	8.1	NUM
inlawrev-18024	750	6	-	-	PUNCT
inlawrev-18024	750	7	5	5	NUM
inlawrev-18024	750	8	-	-	PUNCT
inlawrev-18024	750	9	3(a	3(a	NUM
inlawrev-18024	750	10	)	)	PUNCT
inlawrev-18024	750	11	(	(	PUNCT
inlawrev-18024	750	12	2011	2011	NUM
inlawrev-18024	750	13	)	)	PUNCT
inlawrev-18024	750	14	)	)	PUNCT
inlawrev-18024	750	15	.	.	PUNCT
inlawrev-18024	751	1	300	300	NUM
inlawrev-18024	751	2	.	.	PUNCT
inlawrev-18024	752	1	i	i	PRON
inlawrev-18024	752	2	d.	d.	PROPN
inlawrev-18024	752	3	(	(	PUNCT
inlawrev-18024	752	4	internal	internal	ADJ
inlawrev-18024	752	5	citations	citation	NOUN
inlawrev-18024	752	6	omitted	omit	VERB
inlawrev-18024	752	7	)	)	PUNCT
inlawrev-18024	752	8	.	.	PUNCT
inlawrev-18024	753	1	301	301	NUM
inlawrev-18024	753	2	.	.	PUNCT
inlawrev-18024	754	1	i	i	PRON
inlawrev-18024	754	2	d.	d.	PROPN
inlawrev-18024	754	3	302	302	NUM
inlawrev-18024	754	4	.	.	PUNCT
inlawrev-18024	755	1	i	i	PRON
inlawrev-18024	755	2	d.	d.	PROPN
inlawrev-18024	755	3	1370	1370	NUM
inlawrev-18024	755	4	indiana	indiana	PROPN
inlawrev-18024	755	5	law	law	PROPN
inlawrev-18024	755	6	review	review	NOUN
inlawrev-18024	756	1	[	[	X
inlawrev-18024	756	2	vol	vol	NOUN
inlawrev-18024	756	3	.	.	PUNCT
inlawrev-18024	757	1	45:1341	45:1341	PRON
inlawrev-18024	757	2	investigative	investigative	ADJ
inlawrev-18024	757	3	summaries	summary	NOUN
inlawrev-18024	757	4	.	.	PUNCT
inlawrev-18024	757	5	”303	”303	PUNCT
inlawrev-18024	758	1	the	the	DET
inlawrev-18024	758	2	garwoods	garwood	NOUN
inlawrev-18024	758	3	did	do	AUX
inlawrev-18024	758	4	not	not	PART
inlawrev-18024	758	5	permit	permit	VERB
inlawrev-18024	758	6	the	the	DET
inlawrev-18024	758	7	officers	officer	NOUN
inlawrev-18024	758	8	from	from	ADP
inlawrev-18024	758	9	animal	animal	NOUN
inlawrev-18024	758	10	control	control	NOUN
inlawrev-18024	758	11	to	to	PART
inlawrev-18024	758	12	access	access	VERB
inlawrev-18024	758	13	their	their	PRON
inlawrev-18024	758	14	property	property	NOUN
inlawrev-18024	758	15	,	,	PUNCT
inlawrev-18024	758	16	but	but	CCONJ
inlawrev-18024	758	17	the	the	DET
inlawrev-18024	758	18	tax	tax	NOUN
inlawrev-18024	758	19	court	court	NOUN
inlawrev-18024	758	20	determined	determine	VERB
inlawrev-18024	758	21	that	that	SCONJ
inlawrev-18024	758	22	this	this	DET
inlawrev-18024	758	23	refusal	refusal	NOUN
inlawrev-18024	758	24	was	be	AUX
inlawrev-18024	758	25	not	not	PART
inlawrev-18024	758	26	“	"	PUNCT
inlawrev-18024	758	27	evidence	evidence	NOUN
inlawrev-18024	758	28	of	of	ADP
inlawrev-18024	758	29	[	[	X
inlawrev-18024	758	30	an	an	X
inlawrev-18024	758	31	]	]	X
inlawrev-18024	758	32	attempt	attempt	NOUN
inlawrev-18024	758	33	to	to	PART
inlawrev-18024	758	34	conceal	conceal	VERB
inlawrev-18024	758	35	property	property	NOUN
inlawrev-18024	758	36	in	in	ADP
inlawrev-18024	758	37	the	the	DET
inlawrev-18024	758	38	state	state	NOUN
inlawrev-18024	758	39	”	"	PUNCT
inlawrev-18024	758	40	under	under	ADP
inlawrev-18024	758	41	the	the	DET
inlawrev-18024	758	42	statute.304	statute.304	PROPN
inlawrev-18024	758	43	the	the	DET
inlawrev-18024	758	44	department	department	NOUN
inlawrev-18024	758	45	also	also	ADV
inlawrev-18024	758	46	argued	argue	VERB
inlawrev-18024	758	47	that	that	SCONJ
inlawrev-18024	758	48	by	by	ADP
inlawrev-18024	758	49	selling	sell	VERB
inlawrev-18024	758	50	the	the	DET
inlawrev-18024	758	51	dogs	dog	NOUN
inlawrev-18024	758	52	in	in	ADP
inlawrev-18024	758	53	bulk	bulk	NOUN
inlawrev-18024	758	54	,	,	PUNCT
inlawrev-18024	758	55	the	the	DET
inlawrev-18024	758	56	garwoods	garwood	NOUN
inlawrev-18024	758	57	could	could	AUX
inlawrev-18024	758	58	conceal	conceal	VERB
inlawrev-18024	758	59	them	they	PRON
inlawrev-18024	758	60	,	,	PUNCT
inlawrev-18024	758	61	and	and	CCONJ
inlawrev-18024	758	62	thus	thus	ADV
inlawrev-18024	758	63	the	the	DET
inlawrev-18024	758	64	jeopardy	jeopardy	NOUN
inlawrev-18024	758	65	assessments	assessment	NOUN
inlawrev-18024	758	66	were	be	AUX
inlawrev-18024	758	67	proper.305	proper.305	ADJ
inlawrev-18024	758	68	the	the	DET
inlawrev-18024	758	69	tax	tax	NOUN
inlawrev-18024	758	70	court	court	NOUN
inlawrev-18024	758	71	found	find	VERB
inlawrev-18024	758	72	this	this	DET
inlawrev-18024	758	73	assertion	assertion	NOUN
inlawrev-18024	758	74	speculative	speculative	ADJ
inlawrev-18024	758	75	because	because	SCONJ
inlawrev-18024	758	76	“	"	PUNCT
inlawrev-18024	758	77	there	there	PRON
inlawrev-18024	758	78	[	[	X
inlawrev-18024	758	79	was	be	AUX
inlawrev-18024	758	80	]	]	X
inlawrev-18024	758	81	no	no	DET
inlawrev-18024	758	82	evidence	evidence	NOUN
inlawrev-18024	758	83	that	that	SCONJ
inlawrev-18024	758	84	indicate[d	indicate[d	PROPN
inlawrev-18024	758	85	]	]	PUNCT
inlawrev-18024	758	86	the	the	DET
inlawrev-18024	758	87	garwoods	garwood	NOUN
inlawrev-18024	758	88	would	would	AUX
inlawrev-18024	758	89	sell	sell	VERB
inlawrev-18024	758	90	all	all	DET
inlawrev-18024	758	91	their	their	PRON
inlawrev-18024	758	92	dogs	dog	NOUN
inlawrev-18024	758	93	or	or	CCONJ
inlawrev-18024	758	94	release	release	VERB
inlawrev-18024	758	95	them	they	PRON
inlawrev-18024	758	96	to	to	PART
inlawrev-18024	758	97	avoid	avoid	VERB
inlawrev-18024	758	98	paying	pay	VERB
inlawrev-18024	758	99	tax	tax	NOUN
inlawrev-18024	758	100	.	.	PUNCT
inlawrev-18024	758	101	”306	”306	PUNCT
inlawrev-18024	759	1	therefore	therefore	ADV
inlawrev-18024	759	2	,	,	PUNCT
inlawrev-18024	759	3	the	the	DET
inlawrev-18024	759	4	department	department	NOUN
inlawrev-18024	759	5	could	could	AUX
inlawrev-18024	759	6	not	not	PART
inlawrev-18024	759	7	justify	justify	VERB
inlawrev-18024	759	8	using	use	VERB
inlawrev-18024	759	9	the	the	DET
inlawrev-18024	759	10	jeopardy	jeopardy	NOUN
inlawrev-18024	759	11	assessments	assessment	NOUN
inlawrev-18024	759	12	on	on	ADP
inlawrev-18024	759	13	this	this	DET
inlawrev-18024	759	14	basis.307	basis.307	NOUN
inlawrev-18024	759	15	finally	finally	ADV
inlawrev-18024	759	16	,	,	PUNCT
inlawrev-18024	759	17	the	the	DET
inlawrev-18024	759	18	department	department	NOUN
inlawrev-18024	759	19	argued	argue	VERB
inlawrev-18024	759	20	that	that	SCONJ
inlawrev-18024	759	21	the	the	DET
inlawrev-18024	759	22	garwoods	garwood	NOUN
inlawrev-18024	759	23	’	'	PUNCT
inlawrev-18024	759	24	actions	action	NOUN
inlawrev-18024	759	25	(	(	PUNCT
inlawrev-18024	759	26	breeding	breeding	NOUN
inlawrev-18024	759	27	and	and	CCONJ
inlawrev-18024	759	28	advertising	advertising	NOUN
inlawrev-18024	759	29	dogs	dog	NOUN
inlawrev-18024	759	30	for	for	ADP
inlawrev-18024	759	31	sale	sale	NOUN
inlawrev-18024	759	32	,	,	PUNCT
inlawrev-18024	759	33	failing	fail	VERB
inlawrev-18024	759	34	to	to	PART
inlawrev-18024	759	35	register	register	VERB
inlawrev-18024	759	36	as	as	ADP
inlawrev-18024	759	37	retail	retail	ADJ
inlawrev-18024	759	38	merchant	merchant	NOUN
inlawrev-18024	759	39	,	,	PUNCT
inlawrev-18024	759	40	failing	fail	VERB
inlawrev-18024	759	41	to	to	PART
inlawrev-18024	759	42	file	file	VERB
inlawrev-18024	759	43	sales	sale	NOUN
inlawrev-18024	759	44	tax	tax	NOUN
inlawrev-18024	759	45	returns	return	NOUN
inlawrev-18024	759	46	,	,	PUNCT
inlawrev-18024	759	47	and	and	CCONJ
inlawrev-18024	759	48	failing	fail	VERB
inlawrev-18024	759	49	to	to	PART
inlawrev-18024	759	50	report	report	VERB
inlawrev-18024	759	51	income	income	NOUN
inlawrev-18024	759	52	)	)	PUNCT
inlawrev-18024	759	53	indicated	indicate	VERB
inlawrev-18024	759	54	that	that	SCONJ
inlawrev-18024	759	55	the	the	DET
inlawrev-18024	759	56	garwoods	garwood	NOUN
inlawrev-18024	759	57	intended	intend	VERB
inlawrev-18024	759	58	to	to	PART
inlawrev-18024	759	59	act	act	VERB
inlawrev-18024	759	60	in	in	ADP
inlawrev-18024	759	61	a	a	DET
inlawrev-18024	759	62	way	way	NOUN
inlawrev-18024	759	63	“	"	PUNCT
inlawrev-18024	759	64	that	that	PRON
inlawrev-18024	759	65	would	would	AUX
inlawrev-18024	759	66	jeopardize	jeopardize	VERB
inlawrev-18024	759	67	the	the	DET
inlawrev-18024	759	68	collection	collection	NOUN
inlawrev-18024	759	69	of	of	ADP
inlawrev-18024	759	70	taxes	taxis	NOUN
inlawrev-18024	759	71	.	.	PUNCT
inlawrev-18024	760	1	”308	”308	ADP
inlawrev-18024	760	2	the	the	DET
inlawrev-18024	760	3	tax	tax	NOUN
inlawrev-18024	760	4	court	court	NOUN
inlawrev-18024	760	5	,	,	PUNCT
inlawrev-18024	760	6	however	however	ADV
inlawrev-18024	760	7	,	,	PUNCT
inlawrev-18024	760	8	determined	determine	VERB
inlawrev-18024	760	9	that	that	SCONJ
inlawrev-18024	760	10	the	the	DET
inlawrev-18024	760	11	garwoods	garwood	NOUN
inlawrev-18024	760	12	’	'	PUNCT
inlawrev-18024	760	13	actions	action	NOUN
inlawrev-18024	760	14	indicated	indicate	VERB
inlawrev-18024	760	15	that	that	SCONJ
inlawrev-18024	760	16	they	they	PRON
inlawrev-18024	760	17	“	"	PUNCT
inlawrev-18024	760	18	were	be	AUX
inlawrev-18024	760	19	not	not	PART
inlawrev-18024	760	20	properly	properly	ADV
inlawrev-18024	760	21	reporting	report	VERB
inlawrev-18024	760	22	and	and	CCONJ
inlawrev-18024	760	23	paying	pay	VERB
inlawrev-18024	760	24	taxes	taxis	NOUN
inlawrev-18024	760	25	,	,	PUNCT
inlawrev-18024	760	26	.	.	PUNCT
inlawrev-18024	760	27	.	.	PUNCT
inlawrev-18024	761	1	.	.	PUNCT
inlawrev-18024	762	1	not	not	PART
inlawrev-18024	762	2	that	that	SCONJ
inlawrev-18024	762	3	they	they	PRON
inlawrev-18024	762	4	intended	intend	VERB
inlawrev-18024	762	5	not	not	PART
inlawrev-18024	762	6	to	to	PART
inlawrev-18024	762	7	pay	pay	VERB
inlawrev-18024	762	8	.	.	PUNCT
inlawrev-18024	762	9	.	.	PUNCT
inlawrev-18024	762	10	.	.	PUNCT
inlawrev-18024	763	1	their	their	PRON
inlawrev-18024	763	2	taxes	taxis	NOUN
inlawrev-18024	763	3	.	.	PUNCT
inlawrev-18024	764	1	”309	”309	NUM
inlawrev-18024	764	2	supporting	support	VERB
inlawrev-18024	764	3	this	this	DET
inlawrev-18024	764	4	argument	argument	NOUN
inlawrev-18024	764	5	,	,	PUNCT
inlawrev-18024	764	6	the	the	DET
inlawrev-18024	764	7	tax	tax	NOUN
inlawrev-18024	764	8	court	court	NOUN
inlawrev-18024	764	9	articulated	articulate	VERB
inlawrev-18024	764	10	that	that	SCONJ
inlawrev-18024	764	11	the	the	DET
inlawrev-18024	764	12	garwoods	garwood	NOUN
inlawrev-18024	764	13	filed	file	VERB
inlawrev-18024	764	14	professionally	professionally	ADV
inlawrev-18024	764	15	prepared	prepare	VERB
inlawrev-18024	764	16	tax	tax	NOUN
inlawrev-18024	764	17	returns	return	NOUN
inlawrev-18024	764	18	,	,	PUNCT
inlawrev-18024	764	19	which	which	PRON
inlawrev-18024	764	20	“	"	PUNCT
inlawrev-18024	764	21	included	include	VERB
inlawrev-18024	764	22	income	income	NOUN
inlawrev-18024	764	23	from	from	ADP
inlawrev-18024	764	24	the	the	DET
inlawrev-18024	764	25	sales	sale	NOUN
inlawrev-18024	764	26	of	of	ADP
inlawrev-18024	764	27	dogs	dog	NOUN
inlawrev-18024	764	28	.	.	PUNCT
inlawrev-18024	764	29	”310	”310	PUNCT
inlawrev-18024	765	1	therefore	therefore	ADV
inlawrev-18024	765	2	,	,	PUNCT
inlawrev-18024	765	3	this	this	PRON
inlawrev-18024	765	4	was	be	AUX
inlawrev-18024	765	5	also	also	ADV
inlawrev-18024	765	6	not	not	PART
inlawrev-18024	765	7	a	a	DET
inlawrev-18024	765	8	basis	basis	NOUN
inlawrev-18024	765	9	for	for	ADP
inlawrev-18024	765	10	the	the	DET
inlawrev-18024	765	11	department	department	NOUN
inlawrev-18024	765	12	’s	’s	PART
inlawrev-18024	765	13	use	use	NOUN
inlawrev-18024	765	14	of	of	ADP
inlawrev-18024	765	15	jeopardy	jeopardy	NOUN
inlawrev-18024	765	16	assessments.311	assessments.311	DET
inlawrev-18024	765	17	the	the	DET
inlawrev-18024	765	18	tax	tax	NOUN
inlawrev-18024	765	19	court	court	NOUN
inlawrev-18024	765	20	held	hold	VERB
inlawrev-18024	765	21	that	that	SCONJ
inlawrev-18024	765	22	it	it	PRON
inlawrev-18024	765	23	could	could	AUX
inlawrev-18024	765	24	not	not	PART
inlawrev-18024	765	25	“	"	PUNCT
inlawrev-18024	765	26	reasonably	reasonably	ADV
inlawrev-18024	765	27	be	be	AUX
inlawrev-18024	765	28	inferred	infer	VERB
inlawrev-18024	765	29	that	that	SCONJ
inlawrev-18024	765	30	the	the	DET
inlawrev-18024	765	31	jeopardy	jeopardy	NOUN
inlawrev-18024	765	32	assessment	assessment	NOUN
inlawrev-18024	765	33	procedure	procedure	NOUN
inlawrev-18024	765	34	was	be	AUX
inlawrev-18024	765	35	used	use	VERB
inlawrev-18024	765	36	in	in	ADP
inlawrev-18024	765	37	this	this	DET
inlawrev-18024	765	38	case	case	NOUN
inlawrev-18024	765	39	to	to	PART
inlawrev-18024	765	40	protect	protect	VERB
inlawrev-18024	765	41	the	the	DET
inlawrev-18024	765	42	state	state	NOUN
inlawrev-18024	765	43	’s	’s	PART
inlawrev-18024	765	44	fiscal	fiscal	ADJ
inlawrev-18024	765	45	interests	interest	NOUN
inlawrev-18024	765	46	.	.	PUNCT
inlawrev-18024	766	1	”312	”312	PROPN
inlawrev-18024	766	2	otherwise	otherwise	ADV
inlawrev-18024	766	3	,	,	PUNCT
inlawrev-18024	766	4	the	the	DET
inlawrev-18024	766	5	department	department	NOUN
inlawrev-18024	766	6	would	would	AUX
inlawrev-18024	766	7	not	not	PART
inlawrev-18024	766	8	have	have	AUX
inlawrev-18024	766	9	sold	sell	VERB
inlawrev-18024	766	10	the	the	DET
inlawrev-18024	766	11	seized	seize	VERB
inlawrev-18024	766	12	dogs	dog	NOUN
inlawrev-18024	766	13	for	for	ADP
inlawrev-18024	766	14	only	only	ADV
inlawrev-18024	766	15	$	$	SYM
inlawrev-18024	766	16	300	300	NUM
inlawrev-18024	766	17	when	when	SCONJ
inlawrev-18024	766	18	“	"	PUNCT
inlawrev-18024	766	19	logic	logic	NOUN
inlawrev-18024	766	20	dictate[d	dictate[d	PROPN
inlawrev-18024	766	21	]	]	PUNCT
inlawrev-18024	766	22	that	that	SCONJ
inlawrev-18024	766	23	the	the	DET
inlawrev-18024	766	24	dogs	dog	NOUN
inlawrev-18024	766	25	had	have	VERB
inlawrev-18024	766	26	a	a	DET
inlawrev-18024	766	27	value	value	NOUN
inlawrev-18024	766	28	far	far	ADV
inlawrev-18024	766	29	greater	great	ADJ
inlawrev-18024	766	30	than	than	ADP
inlawrev-18024	766	31	just	just	ADV
inlawrev-18024	766	32	over	over	ADP
inlawrev-18024	766	33	$	$	SYM
inlawrev-18024	766	34	1.00	1.00	NUM
inlawrev-18024	766	35	each	each	PRON
inlawrev-18024	766	36	.	.	PUNCT
inlawrev-18024	767	1	”313	”313	PUNCT
inlawrev-18024	767	2	additionally	additionally	ADV
inlawrev-18024	767	3	,	,	PUNCT
inlawrev-18024	767	4	the	the	DET
inlawrev-18024	767	5	fact	fact	NOUN
inlawrev-18024	767	6	that	that	SCONJ
inlawrev-18024	767	7	there	there	PRON
inlawrev-18024	767	8	was	be	VERB
inlawrev-18024	767	9	much	much	ADJ
inlawrev-18024	767	10	media	medium	NOUN
inlawrev-18024	767	11	hype	hype	NOUN
inlawrev-18024	767	12	regarding	regard	VERB
inlawrev-18024	767	13	this	this	DET
inlawrev-18024	767	14	case	case	NOUN
inlawrev-18024	767	15	suggests	suggest	VERB
inlawrev-18024	767	16	that	that	SCONJ
inlawrev-18024	767	17	the	the	DET
inlawrev-18024	767	18	department	department	NOUN
inlawrev-18024	767	19	was	be	AUX
inlawrev-18024	767	20	using	use	VERB
inlawrev-18024	767	21	the	the	DET
inlawrev-18024	767	22	jeopardy	jeopardy	NOUN
inlawrev-18024	767	23	assessments	assessment	NOUN
inlawrev-18024	767	24	“	"	PUNCT
inlawrev-18024	767	25	to	to	PART
inlawrev-18024	767	26	eliminate	eliminate	VERB
inlawrev-18024	767	27	a	a	DET
inlawrev-18024	767	28	socially	socially	ADV
inlawrev-18024	767	29	undesirable	undesirable	ADJ
inlawrev-18024	767	30	activity	activity	NOUN
inlawrev-18024	767	31	,	,	PUNCT
inlawrev-18024	767	32	”	"	PUNCT
inlawrev-18024	767	33	not	not	PART
inlawrev-18024	767	34	to	to	PART
inlawrev-18024	767	35	collect	collect	VERB
inlawrev-18024	767	36	the	the	DET
inlawrev-18024	767	37	tax	tax	NOUN
inlawrev-18024	767	38	liabilities	liability	NOUN
inlawrev-18024	767	39	owed	owe	VERB
inlawrev-18024	767	40	to	to	ADP
inlawrev-18024	767	41	the	the	DET
inlawrev-18024	767	42	state.314	state.314	NOUN
inlawrev-18024	767	43	therefore	therefore	ADV
inlawrev-18024	767	44	,	,	PUNCT
inlawrev-18024	767	45	the	the	DET
inlawrev-18024	767	46	tax	tax	NOUN
inlawrev-18024	767	47	court	court	NOUN
inlawrev-18024	767	48	held	hold	VERB
inlawrev-18024	767	49	that	that	SCONJ
inlawrev-18024	767	50	the	the	DET
inlawrev-18024	767	51	jeopardy	jeopardy	NOUN
inlawrev-18024	767	52	assessments	assessment	NOUN
inlawrev-18024	767	53	were	be	AUX
inlawrev-18024	767	54	“	"	PUNCT
inlawrev-18024	767	55	void	void	ADJ
inlawrev-18024	767	56	as	as	ADP
inlawrev-18024	767	57	a	a	DET
inlawrev-18024	767	58	matter	matter	NOUN
inlawrev-18024	767	59	of	of	ADP
inlawrev-18024	767	60	law	law	NOUN
inlawrev-18024	767	61	.	.	PUNCT
inlawrev-18024	768	1	”315	”315	PROPN
inlawrev-18024	768	2	303	303	NUM
inlawrev-18024	768	3	.	.	PUNCT
inlawrev-18024	769	1	i	i	PRON
inlawrev-18024	769	2	d.	d.	PROPN
inlawrev-18024	769	3	304	304	NUM
inlawrev-18024	769	4	.	.	PUNCT
inlawrev-18024	770	1	i	i	PRON
inlawrev-18024	770	2	d.	d.	PROPN
inlawrev-18024	770	3	at	at	ADP
inlawrev-18024	770	4	687	687	NUM
inlawrev-18024	770	5	-	-	SYM
inlawrev-18024	770	6	88	88	NUM
inlawrev-18024	770	7	.	.	PUNCT
inlawrev-18024	771	1	305	305	NUM
inlawrev-18024	771	2	.	.	PUNCT
inlawrev-18024	772	1	i	i	PRON
inlawrev-18024	772	2	d.	d.	PROPN
inlawrev-18024	772	3	306	306	NUM
inlawrev-18024	772	4	.	.	PUNCT
inlawrev-18024	773	1	i	i	PRON
inlawrev-18024	773	2	d.	d.	PROPN
inlawrev-18024	773	3	307	307	NUM
inlawrev-18024	773	4	.	.	PUNCT
inlawrev-18024	774	1	i	i	PRON
inlawrev-18024	774	2	d.	d.	PROPN
inlawrev-18024	774	3	308	308	NUM
inlawrev-18024	774	4	.	.	PUNCT
inlawrev-18024	775	1	i	i	PRON
inlawrev-18024	775	2	d.	d.	PROPN
inlawrev-18024	775	3	at	at	ADP
inlawrev-18024	775	4	689	689	NUM
inlawrev-18024	775	5	.	.	PUNCT
inlawrev-18024	775	6	309	309	NUM
inlawrev-18024	775	7	.	.	PUNCT
inlawrev-18024	776	1	i	i	PRON
inlawrev-18024	776	2	d.	d.	PROPN
inlawrev-18024	776	3	310	310	NUM
inlawrev-18024	776	4	.	.	PUNCT
inlawrev-18024	777	1	i	i	PRON
inlawrev-18024	777	2	d.	d.	PROPN
inlawrev-18024	777	3	311	311	NUM
inlawrev-18024	777	4	.	.	PUNCT
inlawrev-18024	778	1	i	i	PRON
inlawrev-18024	778	2	d.	d.	PROPN
inlawrev-18024	778	3	312	312	NUM
inlawrev-18024	778	4	.	.	PUNCT
inlawrev-18024	779	1	i	i	PRON
inlawrev-18024	779	2	d.	d.	PROPN
inlawrev-18024	779	3	313	313	NUM
inlawrev-18024	779	4	.	.	PUNCT
inlawrev-18024	780	1	i	i	PRON
inlawrev-18024	780	2	d.	d.	PROPN
inlawrev-18024	780	3	at	at	ADP
inlawrev-18024	780	4	689	689	NUM
inlawrev-18024	780	5	-	-	SYM
inlawrev-18024	780	6	90	90	NUM
inlawrev-18024	780	7	.	.	PUNCT
inlawrev-18024	780	8	314	314	NUM
inlawrev-18024	780	9	.	.	PUNCT
inlawrev-18024	781	1	i	i	PRON
inlawrev-18024	781	2	d.	d.	PROPN
inlawrev-18024	781	3	at	at	ADP
inlawrev-18024	781	4	690	690	NUM
inlawrev-18024	781	5	.	.	PUNCT
inlawrev-18024	781	6	315	315	NUM
inlawrev-18024	781	7	.	.	PUNCT
inlawrev-18024	782	1	i	i	PRON
inlawrev-18024	782	2	d.	d.	PROPN
inlawrev-18024	782	3	2012	2012	NUM
inlawrev-18024	782	4	]	]	PUNCT
inlawrev-18024	783	1	taxation	taxation	NOUN
inlawrev-18024	783	2	1371	1371	NUM
inlawrev-18024	783	3	d.	d.	PROPN
inlawrev-18024	783	4	personal	personal	PROPN
inlawrev-18024	783	5	property	property	NOUN
inlawrev-18024	783	6	tax	tax	NOUN
inlawrev-18024	783	7	:	:	PUNCT
inlawrev-18024	783	8	etzler	etzler	PROPN
inlawrev-18024	783	9	v.	v.	PROPN
inlawrev-18024	783	10	indiana	indiana	PROPN
inlawrev-18024	783	11	department	department	PROPN
inlawrev-18024	783	12	of	of	ADP
inlawrev-18024	783	13	state	state	PROPN
inlawrev-18024	783	14	revenue316	revenue316	PROPN
inlawrev-18024	783	15	in	in	ADP
inlawrev-18024	783	16	2010	2010	NUM
inlawrev-18024	783	17	,	,	PUNCT
inlawrev-18024	783	18	dale	dale	PROPN
inlawrev-18024	783	19	dodson	dodson	PROPN
inlawrev-18024	783	20	was	be	AUX
inlawrev-18024	783	21	indebted	indebte	VERB
inlawrev-18024	783	22	to	to	ADP
inlawrev-18024	783	23	his	his	PRON
inlawrev-18024	783	24	attorney	attorney	NOUN
inlawrev-18024	783	25	,	,	PUNCT
inlawrev-18024	783	26	gordon	gordon	PROPN
inlawrev-18024	783	27	etzler	etzler	NOUN
inlawrev-18024	783	28	,	,	PUNCT
inlawrev-18024	783	29	fees	fee	NOUN
inlawrev-18024	783	30	for	for	ADP
inlawrev-18024	783	31	legal	legal	ADJ
inlawrev-18024	783	32	services	service	NOUN
inlawrev-18024	783	33	previously	previously	ADV
inlawrev-18024	783	34	rendered	render	VERB
inlawrev-18024	783	35	.	.	PUNCT
inlawrev-18024	784	1	in	in	ADP
inlawrev-18024	784	2	order	order	NOUN
inlawrev-18024	784	3	to	to	PART
inlawrev-18024	784	4	pay	pay	VERB
inlawrev-18024	784	5	his	his	PRON
inlawrev-18024	784	6	liability	liability	NOUN
inlawrev-18024	784	7	,	,	PUNCT
inlawrev-18024	784	8	“	"	PUNCT
inlawrev-18024	784	9	dodson	dodson	PROPN
inlawrev-18024	784	10	assigned	assign	VERB
inlawrev-18024	784	11	to	to	PART
inlawrev-18024	784	12	etzler	etzler	VERB
inlawrev-18024	784	13	his	his	PRON
inlawrev-18024	784	14	right	right	NOUN
inlawrev-18024	784	15	to	to	ADP
inlawrev-18024	784	16	the	the	DET
inlawrev-18024	784	17	money	money	NOUN
inlawrev-18024	784	18	he	he	PRON
inlawrev-18024	784	19	expected	expect	VERB
inlawrev-18024	784	20	to	to	PART
inlawrev-18024	784	21	receive	receive	VERB
inlawrev-18024	784	22	in	in	ADP
inlawrev-18024	784	23	november	november	PROPN
inlawrev-18024	784	24	2011	2011	NUM
inlawrev-18024	784	25	from	from	ADP
inlawrev-18024	784	26	the	the	DET
inlawrev-18024	784	27	indiana	indiana	PROPN
inlawrev-18024	784	28	horse	horse	PROPN
inlawrev-18024	784	29	racing	racing	PROPN
inlawrev-18024	784	30	commission	commission	PROPN
inlawrev-18024	784	31	”	"	PUNCT
inlawrev-18024	784	32	(	(	PUNCT
inlawrev-18024	784	33	the	the	DET
inlawrev-18024	784	34	“	"	PUNCT
inlawrev-18024	784	35	commission”).317	commission”).317	NOUN
inlawrev-18024	784	36	etzler	etzler	NOUN
inlawrev-18024	784	37	filed	file	VERB
inlawrev-18024	784	38	a	a	DET
inlawrev-18024	784	39	ucc	ucc	PROPN
inlawrev-18024	784	40	financing	financing	NOUN
inlawrev-18024	784	41	statement	statement	NOUN
inlawrev-18024	784	42	to	to	PART
inlawrev-18024	784	43	perfect	perfect	VERB
inlawrev-18024	784	44	the	the	DET
inlawrev-18024	784	45	assignment	assignment	NOUN
inlawrev-18024	784	46	,	,	PUNCT
inlawrev-18024	784	47	but	but	CCONJ
inlawrev-18024	784	48	the	the	DET
inlawrev-18024	784	49	state	state	NOUN
inlawrev-18024	784	50	auditor	auditor	NOUN
inlawrev-18024	784	51	notified	notify	VERB
inlawrev-18024	784	52	dodson	dodson	PROPN
inlawrev-18024	784	53	that	that	SCONJ
inlawrev-18024	784	54	the	the	DET
inlawrev-18024	784	55	funds	fund	NOUN
inlawrev-18024	784	56	were	be	AUX
inlawrev-18024	784	57	being	be	AUX
inlawrev-18024	784	58	“	"	PUNCT
inlawrev-18024	784	59	withheld	withhold	VERB
inlawrev-18024	784	60	to	to	PART
inlawrev-18024	784	61	satisfy	satisfy	VERB
inlawrev-18024	784	62	a	a	DET
inlawrev-18024	784	63	department	department	NOUN
inlawrev-18024	784	64	tax	tax	NOUN
inlawrev-18024	784	65	levy	levy	NOUN
inlawrev-18024	784	66	.	.	PUNCT
inlawrev-18024	785	1	”318	”318	PROPN
inlawrev-18024	785	2	etzler	etzler	NOUN
inlawrev-18024	785	3	made	make	VERB
inlawrev-18024	785	4	repeated	repeat	VERB
inlawrev-18024	785	5	attempts	attempt	NOUN
inlawrev-18024	785	6	to	to	ADP
inlawrev-18024	785	7	the	the	DET
inlawrev-18024	785	8	department	department	NOUN
inlawrev-18024	785	9	to	to	PART
inlawrev-18024	785	10	have	have	AUX
inlawrev-18024	785	11	the	the	DET
inlawrev-18024	785	12	funds	fund	NOUN
inlawrev-18024	785	13	released	release	VERB
inlawrev-18024	785	14	to	to	ADP
inlawrev-18024	785	15	him.319	him.319	PROPN
inlawrev-18024	785	16	etzler	etzler	NOUN
inlawrev-18024	785	17	claimed	claim	VERB
inlawrev-18024	785	18	that	that	SCONJ
inlawrev-18024	785	19	the	the	DET
inlawrev-18024	785	20	department	department	NOUN
inlawrev-18024	785	21	failed	fail	VERB
inlawrev-18024	785	22	to	to	PART
inlawrev-18024	785	23	provide	provide	VERB
inlawrev-18024	785	24	documentation	documentation	NOUN
inlawrev-18024	785	25	to	to	PART
inlawrev-18024	785	26	“	"	PUNCT
inlawrev-18024	785	27	justify	justify	VERB
inlawrev-18024	785	28	”	"	PUNCT
inlawrev-18024	785	29	the	the	DET
inlawrev-18024	785	30	levy.320	levy.320	NOUN
inlawrev-18024	785	31	etzler	etzler	NOUN
inlawrev-18024	785	32	asked	ask	VERB
inlawrev-18024	785	33	for	for	ADP
inlawrev-18024	785	34	an	an	DET
inlawrev-18024	785	35	administrative	administrative	ADJ
inlawrev-18024	785	36	hearing	hearing	NOUN
inlawrev-18024	785	37	,	,	PUNCT
inlawrev-18024	785	38	but	but	CCONJ
inlawrev-18024	785	39	the	the	DET
inlawrev-18024	785	40	department	department	NOUN
inlawrev-18024	785	41	declined	decline	VERB
inlawrev-18024	785	42	,	,	PUNCT
inlawrev-18024	785	43	so	so	CCONJ
inlawrev-18024	785	44	etzler	etzler	NOUN
inlawrev-18024	785	45	appealed	appeal	VERB
inlawrev-18024	785	46	to	to	ADP
inlawrev-18024	785	47	the	the	DET
inlawrev-18024	785	48	tax	tax	NOUN
inlawrev-18024	785	49	court.321	court.321	NOUN
inlawrev-18024	785	50	on	on	ADP
inlawrev-18024	785	51	appeal	appeal	NOUN
inlawrev-18024	785	52	,	,	PUNCT
inlawrev-18024	785	53	the	the	DET
inlawrev-18024	785	54	department	department	NOUN
inlawrev-18024	785	55	argued	argue	VERB
inlawrev-18024	785	56	that	that	SCONJ
inlawrev-18024	785	57	because	because	SCONJ
inlawrev-18024	785	58	it	it	PRON
inlawrev-18024	785	59	was	be	AUX
inlawrev-18024	785	60	not	not	PART
inlawrev-18024	785	61	an	an	DET
inlawrev-18024	785	62	original	original	ADJ
inlawrev-18024	785	63	tax	tax	NOUN
inlawrev-18024	785	64	appeal	appeal	NOUN
inlawrev-18024	785	65	,	,	PUNCT
inlawrev-18024	785	66	the	the	DET
inlawrev-18024	785	67	tax	tax	NOUN
inlawrev-18024	785	68	court	court	NOUN
inlawrev-18024	785	69	did	do	AUX
inlawrev-18024	785	70	not	not	PART
inlawrev-18024	785	71	have	have	VERB
inlawrev-18024	785	72	subject	subject	ADJ
inlawrev-18024	785	73	matter	matter	NOUN
inlawrev-18024	785	74	jurisdiction	jurisdiction	NOUN
inlawrev-18024	785	75	to	to	PART
inlawrev-18024	785	76	hear	hear	VERB
inlawrev-18024	785	77	etzler	etzler	NOUN
inlawrev-18024	785	78	’s	’s	PART
inlawrev-18024	785	79	case.322	case.322	PROPN
inlawrev-18024	785	80	furthermore	furthermore	ADV
inlawrev-18024	785	81	,	,	PUNCT
inlawrev-18024	785	82	the	the	DET
inlawrev-18024	785	83	department	department	NOUN
inlawrev-18024	785	84	claimed	claim	VERB
inlawrev-18024	785	85	that	that	SCONJ
inlawrev-18024	785	86	tax	tax	NOUN
inlawrev-18024	785	87	laws	law	NOUN
inlawrev-18024	785	88	were	be	AUX
inlawrev-18024	785	89	not	not	PART
inlawrev-18024	785	90	even	even	ADV
inlawrev-18024	785	91	applicable	applicable	ADJ
inlawrev-18024	785	92	because	because	SCONJ
inlawrev-18024	785	93	the	the	DET
inlawrev-18024	785	94	case	case	NOUN
inlawrev-18024	785	95	did	do	AUX
inlawrev-18024	785	96	“	"	PUNCT
inlawrev-18024	785	97	not	not	PART
inlawrev-18024	785	98	principally	principally	ADV
inlawrev-18024	785	99	involve	involve	VERB
inlawrev-18024	785	100	the	the	DET
inlawrev-18024	785	101	collection	collection	NOUN
inlawrev-18024	785	102	of	of	ADP
inlawrev-18024	785	103	a	a	DET
inlawrev-18024	785	104	tax	tax	NOUN
inlawrev-18024	785	105	.	.	PUNCT
inlawrev-18024	785	106	.	.	PUNCT
inlawrev-18024	785	107	.	.	PUNCT
inlawrev-18024	786	1	[	[	X
inlawrev-18024	786	2	but	but	CCONJ
inlawrev-18024	786	3	was	be	AUX
inlawrev-18024	786	4	]	]	PUNCT
inlawrev-18024	786	5	.	.	PUNCT
inlawrev-18024	786	6	.	.	PUNCT
inlawrev-18024	786	7	.	.	PUNCT
inlawrev-18024	787	1	a	a	DET
inlawrev-18024	787	2	collection	collection	NOUN
inlawrev-18024	787	3	matter	matter	NOUN
inlawrev-18024	787	4	arising	arise	VERB
inlawrev-18024	787	5	from	from	ADP
inlawrev-18024	787	6	a	a	DET
inlawrev-18024	787	7	final	final	ADJ
inlawrev-18024	787	8	judgment	judgment	NOUN
inlawrev-18024	787	9	.	.	PUNCT
inlawrev-18024	787	10	”323	”323	PUNCT
inlawrev-18024	788	1	the	the	DET
inlawrev-18024	788	2	department	department	NOUN
inlawrev-18024	788	3	also	also	ADV
inlawrev-18024	788	4	added	add	VERB
inlawrev-18024	788	5	another	another	DET
inlawrev-18024	788	6	argument	argument	NOUN
inlawrev-18024	788	7	:	:	PUNCT
inlawrev-18024	788	8	that	that	SCONJ
inlawrev-18024	788	9	there	there	PRON
inlawrev-18024	788	10	was	be	VERB
inlawrev-18024	788	11	“	"	PUNCT
inlawrev-18024	788	12	no	no	DET
inlawrev-18024	788	13	tax	tax	NOUN
inlawrev-18024	788	14	statute	statute	NOUN
inlawrev-18024	788	15	that	that	PRON
inlawrev-18024	788	16	creates	create	VERB
inlawrev-18024	788	17	etzler	etzler	NOUN
inlawrev-18024	788	18	’s	’s	PART
inlawrev-18024	788	19	right	right	NOUN
inlawrev-18024	788	20	to	to	PART
inlawrev-18024	788	21	sue	sue	VERB
inlawrev-18024	788	22	the	the	DET
inlawrev-18024	788	23	department	department	NOUN
inlawrev-18024	788	24	in	in	ADP
inlawrev-18024	788	25	th[e	th[e	PROPN
inlawrev-18024	788	26	]	]	PUNCT
inlawrev-18024	789	1	[	[	X
inlawrev-18024	789	2	tax	tax	NOUN
inlawrev-18024	789	3	]	]	X
inlawrev-18024	789	4	court	court	NOUN
inlawrev-18024	789	5	regarding	regard	VERB
inlawrev-18024	789	6	the	the	DET
inlawrev-18024	789	7	validity	validity	NOUN
inlawrev-18024	789	8	of	of	ADP
inlawrev-18024	789	9	the	the	PRON
inlawrev-18024	789	10	.	.	PUNCT
inlawrev-18024	789	11	.	.	PUNCT
inlawrev-18024	789	12	.	.	PUNCT
inlawrev-18024	790	1	judgments	judgment	NOUN
inlawrev-18024	790	2	against	against	ADP
inlawrev-18024	790	3	dodson	dodson	PROPN
inlawrev-18024	790	4	.	.	PUNCT
inlawrev-18024	791	1	”324	”324	PROPN
inlawrev-18024	791	2	additionally	additionally	ADV
inlawrev-18024	791	3	,	,	PUNCT
inlawrev-18024	791	4	the	the	DET
inlawrev-18024	791	5	department	department	NOUN
inlawrev-18024	791	6	posited	posit	VERB
inlawrev-18024	791	7	“	"	PUNCT
inlawrev-18024	791	8	that	that	SCONJ
inlawrev-18024	791	9	if	if	SCONJ
inlawrev-18024	791	10	etzler	etzler	NOUN
inlawrev-18024	791	11	’s	’s	PART
inlawrev-18024	791	12	appeal	appeal	NOUN
inlawrev-18024	791	13	does	do	AUX
inlawrev-18024	791	14	indeed	indeed	ADV
inlawrev-18024	791	15	arise	arise	VERB
inlawrev-18024	791	16	under	under	ADP
inlawrev-18024	791	17	indiana	indiana	PROPN
inlawrev-18024	791	18	’s	’s	PART
inlawrev-18024	791	19	tax	tax	NOUN
inlawrev-18024	791	20	laws	law	NOUN
inlawrev-18024	791	21	,	,	PUNCT
inlawrev-18024	791	22	etzler	etzler	NOUN
inlawrev-18024	791	23	has	have	AUX
inlawrev-18024	791	24	not	not	PART
inlawrev-18024	791	25	received	receive	VERB
inlawrev-18024	791	26	,	,	PUNCT
inlawrev-18024	791	27	and	and	CCONJ
inlawrev-18024	791	28	therefore	therefore	ADV
inlawrev-18024	791	29	does	do	AUX
inlawrev-18024	791	30	not	not	PART
inlawrev-18024	791	31	appeal	appeal	VERB
inlawrev-18024	791	32	from	from	ADP
inlawrev-18024	791	33	,	,	PUNCT
inlawrev-18024	791	34	a	a	DET
inlawrev-18024	791	35	final	final	ADJ
inlawrev-18024	791	36	determination	determination	NOUN
inlawrev-18024	791	37	of	of	ADP
inlawrev-18024	791	38	the	the	DET
inlawrev-18024	791	39	department	department	NOUN
inlawrev-18024	791	40	.	.	PUNCT
inlawrev-18024	792	1	”325	”325	PROPN
inlawrev-18024	793	1	in	in	ADP
inlawrev-18024	793	2	his	his	PRON
inlawrev-18024	793	3	response	response	NOUN
inlawrev-18024	793	4	,	,	PUNCT
inlawrev-18024	793	5	etzler	etzler	NOUN
inlawrev-18024	793	6	claimed	claim	VERB
inlawrev-18024	793	7	that	that	SCONJ
inlawrev-18024	793	8	“	"	PUNCT
inlawrev-18024	793	9	by	by	ADP
inlawrev-18024	793	10	seizing	seize	VERB
inlawrev-18024	793	11	the	the	DET
inlawrev-18024	793	12	funds	fund	NOUN
inlawrev-18024	793	13	deposited	deposit	VERB
inlawrev-18024	793	14	in	in	ADP
inlawrev-18024	793	15	dodson	dodson	PROPN
inlawrev-18024	793	16	’s	’s	PART
inlawrev-18024	793	17	account	account	NOUN
inlawrev-18024	793	18	,	,	PUNCT
inlawrev-18024	793	19	”	"	PUNCT
inlawrev-18024	793	20	the	the	DET
inlawrev-18024	793	21	department	department	NOUN
inlawrev-18024	793	22	“	"	PUNCT
inlawrev-18024	793	23	sought	seek	VERB
inlawrev-18024	793	24	to	to	PART
inlawrev-18024	793	25	collect	collect	VERB
inlawrev-18024	793	26	a	a	DET
inlawrev-18024	793	27	tax	tax	NOUN
inlawrev-18024	793	28	”	"	PUNCT
inlawrev-18024	793	29	and	and	CCONJ
inlawrev-18024	793	30	thus	thus	ADV
inlawrev-18024	793	31	the	the	DET
inlawrev-18024	793	32	case	case	NOUN
inlawrev-18024	793	33	did	do	AUX
inlawrev-18024	793	34	fall	fall	VERB
inlawrev-18024	793	35	within	within	ADP
inlawrev-18024	793	36	the	the	DET
inlawrev-18024	793	37	scope	scope	NOUN
inlawrev-18024	793	38	of	of	ADP
inlawrev-18024	793	39	indiana	indiana	PROPN
inlawrev-18024	793	40	’s	’s	PART
inlawrev-18024	793	41	tax	tax	NOUN
inlawrev-18024	793	42	laws	law	NOUN
inlawrev-18024	793	43	and	and	CCONJ
inlawrev-18024	793	44	qualified	qualified	ADJ
inlawrev-18024	793	45	as	as	ADP
inlawrev-18024	793	46	an	an	DET
inlawrev-18024	793	47	original	original	ADJ
inlawrev-18024	793	48	appeal.326	appeal.326	NOUN
inlawrev-18024	793	49	etzler	etzler	NOUN
inlawrev-18024	793	50	also	also	ADV
inlawrev-18024	793	51	argued	argue	VERB
inlawrev-18024	793	52	that	that	SCONJ
inlawrev-18024	793	53	he	he	PRON
inlawrev-18024	793	54	was	be	AUX
inlawrev-18024	793	55	“	"	PUNCT
inlawrev-18024	793	56	appealing	appeal	VERB
inlawrev-18024	793	57	from	from	ADP
inlawrev-18024	793	58	a	a	DET
inlawrev-18024	793	59	final	final	ADJ
inlawrev-18024	793	60	determination	determination	NOUN
inlawrev-18024	793	61	of	of	ADP
inlawrev-18024	793	62	the	the	DET
inlawrev-18024	793	63	department	department	NOUN
inlawrev-18024	793	64	.	.	PUNCT
inlawrev-18024	793	65	.	.	PUNCT
inlawrev-18024	793	66	.	.	PUNCT
inlawrev-18024	794	1	that	that	PRON
inlawrev-18024	794	2	took	take	VERB
inlawrev-18024	794	3	form	form	NOUN
inlawrev-18024	794	4	in	in	ADP
inlawrev-18024	794	5	the	the	DET
inlawrev-18024	794	6	department	department	NOUN
inlawrev-18024	794	7	’s	’s	PART
inlawrev-18024	794	8	denial	denial	NOUN
inlawrev-18024	794	9	of	of	ADP
inlawrev-18024	794	10	his	his	PRON
inlawrev-18024	794	11	request	request	NOUN
inlawrev-18024	794	12	for	for	ADP
inlawrev-18024	794	13	an	an	DET
inlawrev-18024	794	14	administrative	administrative	ADJ
inlawrev-18024	794	15	hearing	hearing	NOUN
inlawrev-18024	794	16	.	.	PUNCT
inlawrev-18024	795	1	”327	”327	PUNCT
inlawrev-18024	795	2	although	although	SCONJ
inlawrev-18024	795	3	dodson	dodson	PROPN
inlawrev-18024	795	4	had	have	AUX
inlawrev-18024	795	5	stopped	stop	VERB
inlawrev-18024	795	6	filing	file	VERB
inlawrev-18024	795	7	state	state	NOUN
inlawrev-18024	795	8	income	income	NOUN
inlawrev-18024	795	9	tax	tax	NOUN
inlawrev-18024	795	10	returns	return	NOUN
inlawrev-18024	795	11	in	in	ADP
inlawrev-18024	795	12	the	the	DET
inlawrev-18024	795	13	1990s	1990	NOUN
inlawrev-18024	795	14	,	,	PUNCT
inlawrev-18024	795	15	the	the	DET
inlawrev-18024	795	16	department	department	NOUN
inlawrev-18024	795	17	continued	continue	VERB
inlawrev-18024	795	18	to	to	PART
inlawrev-18024	795	19	issue	issue	VERB
inlawrev-18024	795	20	assessments	assessment	NOUN
inlawrev-18024	795	21	,	,	PUNCT
inlawrev-18024	795	22	which	which	PRON
inlawrev-18024	795	23	dodson	dodson	PROPN
inlawrev-18024	795	24	never	never	ADV
inlawrev-18024	795	25	protested.328	protested.328	VERB
inlawrev-18024	795	26	when	when	SCONJ
inlawrev-18024	795	27	the	the	DET
inlawrev-18024	795	28	department	department	NOUN
inlawrev-18024	795	29	began	begin	VERB
inlawrev-18024	795	30	sending	send	VERB
inlawrev-18024	795	31	demand	demand	NOUN
inlawrev-18024	795	32	notices	notice	NOUN
inlawrev-18024	795	33	to	to	ADP
inlawrev-18024	795	34	dodson	dodson	PROPN
inlawrev-18024	795	35	,	,	PUNCT
inlawrev-18024	795	36	“	"	PUNCT
inlawrev-18024	795	37	he	he	PRON
inlawrev-18024	795	38	neither	neither	CCONJ
inlawrev-18024	795	39	paid	pay	VERB
inlawrev-18024	795	40	316	316	NUM
inlawrev-18024	795	41	.	.	PUNCT
inlawrev-18024	795	42	957	957	NUM
inlawrev-18024	795	43	n.e.2d	n.e.2d	NOUN
inlawrev-18024	795	44	706	706	NUM
inlawrev-18024	795	45	(	(	PUNCT
inlawrev-18024	795	46	ind	ind	NOUN
inlawrev-18024	795	47	.	.	PUNCT
inlawrev-18024	796	1	t.c	t.c	PROPN
inlawrev-18024	796	2	.	.	PROPN
inlawrev-18024	796	3	2011	2011	NUM
inlawrev-18024	796	4	)	)	PUNCT
inlawrev-18024	796	5	.	.	PUNCT
inlawrev-18024	797	1	317	317	NUM
inlawrev-18024	797	2	.	.	PUNCT
inlawrev-18024	798	1	i	i	PRON
inlawrev-18024	798	2	d.	d.	PROPN
inlawrev-18024	798	3	at	at	ADP
inlawrev-18024	798	4	707	707	NUM
inlawrev-18024	798	5	.	.	PUNCT
inlawrev-18024	798	6	318	318	NUM
inlawrev-18024	798	7	.	.	PUNCT
inlawrev-18024	799	1	i	i	PRON
inlawrev-18024	799	2	d.	d.	PROPN
inlawrev-18024	799	3	319	319	NUM
inlawrev-18024	799	4	.	.	PUNCT
inlawrev-18024	800	1	i	i	PRON
inlawrev-18024	800	2	d.	d.	PROPN
inlawrev-18024	800	3	320	320	NUM
inlawrev-18024	800	4	.	.	PUNCT
inlawrev-18024	801	1	i	i	PRON
inlawrev-18024	801	2	d.	d.	PROPN
inlawrev-18024	801	3	321	321	NUM
inlawrev-18024	801	4	.	.	PUNCT
inlawrev-18024	802	1	i	i	PRON
inlawrev-18024	802	2	d.	d.	PROPN
inlawrev-18024	802	3	322	322	NUM
inlawrev-18024	802	4	.	.	PUNCT
inlawrev-18024	803	1	i	i	PRON
inlawrev-18024	803	2	d.	d.	PROPN
inlawrev-18024	803	3	at	at	ADP
inlawrev-18024	803	4	708	708	NUM
inlawrev-18024	803	5	.	.	PUNCT
inlawrev-18024	803	6	323	323	NUM
inlawrev-18024	803	7	.	.	PUNCT
inlawrev-18024	804	1	i	i	PRON
inlawrev-18024	804	2	d.	d.	PROPN
inlawrev-18024	804	3	324	324	NUM
inlawrev-18024	804	4	.	.	PUNCT
inlawrev-18024	805	1	i	i	PRON
inlawrev-18024	805	2	d.	d.	PROPN
inlawrev-18024	805	3	at	at	ADP
inlawrev-18024	805	4	709	709	NUM
inlawrev-18024	805	5	.	.	PUNCT
inlawrev-18024	806	1	325	325	NUM
inlawrev-18024	806	2	.	.	PUNCT
inlawrev-18024	807	1	i	i	PRON
inlawrev-18024	807	2	d.	d.	PROPN
inlawrev-18024	807	3	at	at	ADP
inlawrev-18024	807	4	708	708	NUM
inlawrev-18024	807	5	.	.	PUNCT
inlawrev-18024	808	1	326	326	NUM
inlawrev-18024	808	2	.	.	PUNCT
inlawrev-18024	809	1	i	i	PRON
inlawrev-18024	809	2	d.	d.	PROPN
inlawrev-18024	809	3	327	327	NUM
inlawrev-18024	809	4	.	.	PUNCT
inlawrev-18024	810	1	i	i	PRON
inlawrev-18024	810	2	d.	d.	PROPN
inlawrev-18024	810	3	328	328	NUM
inlawrev-18024	810	4	.	.	PUNCT
inlawrev-18024	811	1	i	i	PRON
inlawrev-18024	811	2	d.	d.	PROPN
inlawrev-18024	811	3	1372	1372	NUM
inlawrev-18024	811	4	indiana	indiana	PROPN
inlawrev-18024	811	5	law	law	PROPN
inlawrev-18024	811	6	review	review	NOUN
inlawrev-18024	812	1	[	[	X
inlawrev-18024	812	2	vol	vol	NOUN
inlawrev-18024	812	3	.	.	PUNCT
inlawrev-18024	813	1	45:1341	45:1341	NOUN
inlawrev-18024	813	2	the	the	DET
inlawrev-18024	813	3	assessments	assessment	NOUN
inlawrev-18024	813	4	nor	nor	CCONJ
inlawrev-18024	813	5	came	come	VERB
inlawrev-18024	813	6	forward	forward	ADV
inlawrev-18024	813	7	to	to	PART
inlawrev-18024	813	8	show	show	VERB
inlawrev-18024	813	9	reasonable	reasonable	ADJ
inlawrev-18024	813	10	cause	cause	NOUN
inlawrev-18024	813	11	for	for	ADP
inlawrev-18024	813	12	non	non	ADJ
inlawrev-18024	813	13	-	-	NOUN
inlawrev-18024	813	14	payment	payment	NOUN
inlawrev-18024	813	15	.	.	PUNCT
inlawrev-18024	813	16	”329	”329	NOUN
inlawrev-18024	813	17	by	by	ADP
inlawrev-18024	813	18	then	then	ADV
inlawrev-18024	813	19	recording	record	VERB
inlawrev-18024	813	20	the	the	DET
inlawrev-18024	813	21	tax	tax	NOUN
inlawrev-18024	813	22	warrants	warrant	NOUN
inlawrev-18024	813	23	with	with	ADP
inlawrev-18024	813	24	the	the	DET
inlawrev-18024	813	25	count	count	NOUN
inlawrev-18024	813	26	court	court	NOUN
inlawrev-18024	813	27	,	,	PUNCT
inlawrev-18024	813	28	the	the	DET
inlawrev-18024	813	29	department	department	NOUN
inlawrev-18024	813	30	caused	cause	VERB
inlawrev-18024	813	31	the	the	DET
inlawrev-18024	813	32	warrants	warrant	NOUN
inlawrev-18024	813	33	to	to	AUX
inlawrev-18024	813	34	“	"	PUNCT
inlawrev-18024	813	35	bec[o]me	bec[o]me	VERB
inlawrev-18024	813	36	final	final	ADJ
inlawrev-18024	813	37	judgments	judgment	NOUN
inlawrev-18024	813	38	of	of	ADP
inlawrev-18024	813	39	that	that	DET
inlawrev-18024	813	40	court	court	NOUN
inlawrev-18024	813	41	,	,	PUNCT
inlawrev-18024	813	42	”	"	PUNCT
inlawrev-18024	813	43	thus	thus	ADV
inlawrev-18024	813	44	creating	create	VERB
inlawrev-18024	813	45	property	property	NOUN
inlawrev-18024	813	46	liens.330	liens.330	ADP
inlawrev-18024	813	47	the	the	DET
inlawrev-18024	813	48	department	department	NOUN
inlawrev-18024	813	49	had	have	VERB
inlawrev-18024	813	50	authority	authority	NOUN
inlawrev-18024	813	51	“	"	PUNCT
inlawrev-18024	813	52	to	to	PART
inlawrev-18024	813	53	levy	levy	VERB
inlawrev-18024	813	54	upon	upon	SCONJ
inlawrev-18024	813	55	dodson	dodson	PROPN
inlawrev-18024	813	56	’s	’s	PART
inlawrev-18024	813	57	bank	bank	PROPN
inlawrev-18024	813	58	accounts	account	NOUN
inlawrev-18024	813	59	,	,	PUNCT
inlawrev-18024	813	60	garnish	garnish	VERB
inlawrev-18024	813	61	his	his	PRON
inlawrev-18024	813	62	wages	wage	NOUN
inlawrev-18024	813	63	,	,	PUNCT
inlawrev-18024	813	64	or	or	CCONJ
inlawrev-18024	813	65	levy	levy	VERB
inlawrev-18024	813	66	upon	upon	SCONJ
inlawrev-18024	813	67	and	and	CCONJ
inlawrev-18024	813	68	sell	sell	VERB
inlawrev-18024	813	69	his	his	PRON
inlawrev-18024	813	70	property	property	NOUN
inlawrev-18024	813	71	.	.	PUNCT
inlawrev-18024	813	72	”331	”331	PUNCT
inlawrev-18024	813	73	because	because	SCONJ
inlawrev-18024	813	74	“	"	PUNCT
inlawrev-18024	813	75	dodson	dodson	PROPN
inlawrev-18024	813	76	never	never	ADV
inlawrev-18024	813	77	protested	protest	VERB
inlawrev-18024	813	78	his	his	PRON
inlawrev-18024	813	79	tax	tax	NOUN
inlawrev-18024	813	80	liability	liability	NOUN
inlawrev-18024	813	81	,	,	PUNCT
inlawrev-18024	813	82	any	any	DET
inlawrev-18024	813	83	case	case	NOUN
inlawrev-18024	813	84	that	that	PRON
inlawrev-18024	813	85	could	could	AUX
inlawrev-18024	813	86	be	be	AUX
inlawrev-18024	813	87	theoretically	theoretically	ADV
inlawrev-18024	813	88	advanced	advanced	ADJ
inlawrev-18024	813	89	to	to	ADP
inlawrev-18024	813	90	dodson	dodson	PROPN
inlawrev-18024	813	91	now	now	ADV
inlawrev-18024	813	92	no	no	ADV
inlawrev-18024	813	93	longer	long	ADV
inlawrev-18024	813	94	involves	involve	VERB
inlawrev-18024	813	95	the	the	DET
inlawrev-18024	813	96	collection	collection	NOUN
inlawrev-18024	813	97	of	of	ADP
inlawrev-18024	813	98	a	a	DET
inlawrev-18024	813	99	tax	tax	NOUN
inlawrev-18024	813	100	,	,	PUNCT
inlawrev-18024	813	101	rather	rather	ADV
inlawrev-18024	813	102	,	,	PUNCT
inlawrev-18024	813	103	it	it	PRON
inlawrev-18024	813	104	.	.	PUNCT
inlawrev-18024	813	105	.	.	PUNCT
inlawrev-18024	813	106	.	.	PUNCT
inlawrev-18024	814	1	involve[s	involve[s	NOUN
inlawrev-18024	814	2	]	]	PUNCT
inlawrev-18024	814	3	the	the	DET
inlawrev-18024	814	4	collection	collection	NOUN
inlawrev-18024	814	5	and	and	CCONJ
inlawrev-18024	814	6	enforcement	enforcement	NOUN
inlawrev-18024	814	7	of	of	ADP
inlawrev-18024	814	8	a	a	DET
inlawrev-18024	814	9	judgment	judgment	NOUN
inlawrev-18024	814	10	.	.	PUNCT
inlawrev-18024	814	11	”332	”332	PUNCT
inlawrev-18024	815	1	the	the	DET
inlawrev-18024	815	2	tax	tax	NOUN
inlawrev-18024	815	3	court	court	NOUN
inlawrev-18024	815	4	determined	determine	VERB
inlawrev-18024	815	5	that	that	SCONJ
inlawrev-18024	815	6	etzler	etzler	NOUN
inlawrev-18024	815	7	’s	’s	PART
inlawrev-18024	815	8	appeal	appeal	NOUN
inlawrev-18024	815	9	“	"	PUNCT
inlawrev-18024	815	10	attack[ed	attack[ed	PROPN
inlawrev-18024	815	11	]	]	PUNCT
inlawrev-18024	815	12	the	the	DET
inlawrev-18024	815	13	validity	validity	NOUN
inlawrev-18024	815	14	of	of	ADP
inlawrev-18024	815	15	the	the	PRON
inlawrev-18024	815	16	.	.	PUNCT
inlawrev-18024	815	17	.	.	PUNCT
inlawrev-18024	815	18	.	.	PUNCT
inlawrev-18024	816	1	judgment	judgment	NOUN
inlawrev-18024	816	2	against	against	ADP
inlawrev-18024	816	3	dodson	dodson	PROPN
inlawrev-18024	816	4	”	"	PUNCT
inlawrev-18024	817	1	and	and	CCONJ
inlawrev-18024	817	2	did	do	AUX
inlawrev-18024	817	3	not	not	PART
inlawrev-18024	817	4	pertain	pertain	VERB
inlawrev-18024	817	5	to	to	ADP
inlawrev-18024	817	6	a	a	DET
inlawrev-18024	817	7	tax	tax	NOUN
inlawrev-18024	817	8	collection.333	collection.333	NOUN
inlawrev-18024	817	9	furthermore	furthermore	ADV
inlawrev-18024	817	10	,	,	PUNCT
inlawrev-18024	817	11	there	there	PRON
inlawrev-18024	817	12	is	be	VERB
inlawrev-18024	817	13	no	no	DET
inlawrev-18024	817	14	tax	tax	NOUN
inlawrev-18024	817	15	statute	statute	NOUN
inlawrev-18024	817	16	that	that	PRON
inlawrev-18024	817	17	allowed	allow	VERB
inlawrev-18024	817	18	etzler	etzler	NOUN
inlawrev-18024	817	19	to	to	PART
inlawrev-18024	817	20	challenge	challenge	VERB
inlawrev-18024	817	21	the	the	DET
inlawrev-18024	817	22	validity	validity	NOUN
inlawrev-18024	817	23	of	of	ADP
inlawrev-18024	817	24	a	a	DET
inlawrev-18024	817	25	judgment	judgment	NOUN
inlawrev-18024	817	26	in	in	ADP
inlawrev-18024	817	27	the	the	DET
inlawrev-18024	817	28	tax	tax	NOUN
inlawrev-18024	817	29	court.334	court.334	NOUN
inlawrev-18024	817	30	the	the	DET
inlawrev-18024	817	31	tax	tax	NOUN
inlawrev-18024	817	32	court	court	NOUN
inlawrev-18024	817	33	therefore	therefore	ADV
inlawrev-18024	817	34	held	hold	VERB
inlawrev-18024	817	35	that	that	DET
inlawrev-18024	817	36	etzler	etzler	NOUN
inlawrev-18024	817	37	’s	’s	PART
inlawrev-18024	817	38	appeal	appeal	NOUN
inlawrev-18024	817	39	did	do	AUX
inlawrev-18024	817	40	“	"	PUNCT
inlawrev-18024	817	41	not	not	PART
inlawrev-18024	817	42	‘	'	PUNCT
inlawrev-18024	817	43	arise	arise	VERB
inlawrev-18024	817	44	under	under	ADP
inlawrev-18024	817	45	’	'	PUNCT
inlawrev-18024	817	46	the	the	DET
inlawrev-18024	817	47	tax	tax	NOUN
inlawrev-18024	817	48	laws	law	NOUN
inlawrev-18024	817	49	of	of	ADP
inlawrev-18024	817	50	indiana	indiana	PROPN
inlawrev-18024	817	51	.	.	PUNCT
inlawrev-18024	817	52	”335	”335	PUNCT
inlawrev-18024	818	1	according	accord	VERB
inlawrev-18024	818	2	to	to	ADP
inlawrev-18024	818	3	the	the	DET
inlawrev-18024	818	4	indiana	indiana	PROPN
inlawrev-18024	818	5	supreme	supreme	PROPN
inlawrev-18024	818	6	court	court	PROPN
inlawrev-18024	818	7	,	,	PUNCT
inlawrev-18024	818	8	a	a	DET
inlawrev-18024	818	9	taxpayer	taxpayer	NOUN
inlawrev-18024	818	10	may	may	AUX
inlawrev-18024	818	11	receive	receive	VERB
inlawrev-18024	818	12	“	"	PUNCT
inlawrev-18024	818	13	a	a	DET
inlawrev-18024	818	14	final	final	ADJ
inlawrev-18024	818	15	determination	determination	NOUN
inlawrev-18024	818	16	[	[	X
inlawrev-18024	818	17	from	from	ADP
inlawrev-18024	818	18	the	the	DET
inlawrev-18024	818	19	department	department	NOUN
inlawrev-18024	818	20	]	]	PUNCT
inlawrev-18024	818	21	in	in	ADP
inlawrev-18024	818	22	one	one	NUM
inlawrev-18024	818	23	of	of	ADP
inlawrev-18024	818	24	two	two	NUM
inlawrev-18024	818	25	ways	way	NOUN
inlawrev-18024	818	26	.	.	PUNCT
inlawrev-18024	819	1	”336	”336	VERB
inlawrev-18024	819	2	a	a	DET
inlawrev-18024	819	3	“	"	PUNCT
inlawrev-18024	819	4	taxpayer	taxpayer	NOUN
inlawrev-18024	819	5	can	can	AUX
inlawrev-18024	819	6	pay	pay	VERB
inlawrev-18024	819	7	the	the	DET
inlawrev-18024	819	8	tax	tax	NOUN
inlawrev-18024	819	9	,	,	PUNCT
inlawrev-18024	819	10	request	request	VERB
inlawrev-18024	819	11	a	a	DET
inlawrev-18024	819	12	refund	refund	NOUN
inlawrev-18024	819	13	,	,	PUNCT
inlawrev-18024	819	14	and	and	CCONJ
inlawrev-18024	819	15	sue	sue	VERB
inlawrev-18024	819	16	in	in	ADP
inlawrev-18024	819	17	the	the	DET
inlawrev-18024	819	18	tax	tax	NOUN
inlawrev-18024	819	19	court	court	NOUN
inlawrev-18024	819	20	if	if	SCONJ
inlawrev-18024	819	21	the	the	DET
inlawrev-18024	819	22	request	request	NOUN
inlawrev-18024	819	23	is	be	AUX
inlawrev-18024	819	24	denied	deny	VERB
inlawrev-18024	819	25	.	.	PUNCT
inlawrev-18024	820	1	alternatively	alternatively	ADV
inlawrev-18024	820	2	,	,	PUNCT
inlawrev-18024	820	3	the	the	DET
inlawrev-18024	820	4	taxpayer	taxpayer	NOUN
inlawrev-18024	820	5	can	can	AUX
inlawrev-18024	820	6	protest	protest	VERB
inlawrev-18024	820	7	the	the	DET
inlawrev-18024	820	8	listed	list	VERB
inlawrev-18024	820	9	tax	tax	NOUN
inlawrev-18024	820	10	at	at	ADP
inlawrev-18024	820	11	the	the	DET
inlawrev-18024	820	12	assessment	assessment	NOUN
inlawrev-18024	820	13	stage	stage	NOUN
inlawrev-18024	820	14	and	and	CCONJ
inlawrev-18024	820	15	appeal	appeal	VERB
inlawrev-18024	820	16	to	to	ADP
inlawrev-18024	820	17	the	the	DET
inlawrev-18024	820	18	tax	tax	NOUN
inlawrev-18024	820	19	court	court	NOUN
inlawrev-18024	820	20	from	from	ADP
inlawrev-18024	820	21	a	a	DET
inlawrev-18024	820	22	letter	letter	NOUN
inlawrev-18024	820	23	of	of	ADP
inlawrev-18024	820	24	findings	finding	NOUN
inlawrev-18024	820	25	denying	deny	VERB
inlawrev-18024	820	26	the	the	DET
inlawrev-18024	820	27	protest	protest	NOUN
inlawrev-18024	820	28	.	.	PUNCT
inlawrev-18024	821	1	”337	”337	VERB
inlawrev-18024	821	2	the	the	DET
inlawrev-18024	821	3	tax	tax	NOUN
inlawrev-18024	821	4	court	court	NOUN
inlawrev-18024	821	5	stated	state	VERB
inlawrev-18024	821	6	that	that	SCONJ
inlawrev-18024	821	7	etzler	etzler	NOUN
inlawrev-18024	821	8	did	do	AUX
inlawrev-18024	821	9	not	not	PART
inlawrev-18024	821	10	receive	receive	VERB
inlawrev-18024	821	11	“	"	PUNCT
inlawrev-18024	821	12	a	a	DET
inlawrev-18024	821	13	final	final	ADJ
inlawrev-18024	821	14	determination	determination	NOUN
inlawrev-18024	821	15	from	from	ADP
inlawrev-18024	821	16	the	the	DET
inlawrev-18024	821	17	department	department	NOUN
inlawrev-18024	821	18	in	in	ADP
inlawrev-18024	821	19	either	either	DET
inlawrev-18024	821	20	one	one	NUM
inlawrev-18024	821	21	of	of	ADP
inlawrev-18024	821	22	these	these	DET
inlawrev-18024	821	23	ways	way	NOUN
inlawrev-18024	821	24	.	.	PUNCT
inlawrev-18024	821	25	”338	”338	PROPN
inlawrev-18024	821	26	therefore	therefore	ADV
inlawrev-18024	821	27	,	,	PUNCT
inlawrev-18024	821	28	etzler	etzler	NOUN
inlawrev-18024	821	29	’s	’s	PART
inlawrev-18024	821	30	appeal	appeal	NOUN
inlawrev-18024	821	31	was	be	AUX
inlawrev-18024	821	32	not	not	PART
inlawrev-18024	821	33	an	an	DET
inlawrev-18024	821	34	original	original	ADJ
inlawrev-18024	821	35	tax	tax	NOUN
inlawrev-18024	821	36	appeal	appeal	NOUN
inlawrev-18024	821	37	,	,	PUNCT
inlawrev-18024	821	38	and	and	CCONJ
inlawrev-18024	821	39	the	the	DET
inlawrev-18024	821	40	court	court	NOUN
inlawrev-18024	821	41	lacked	lack	VERB
inlawrev-18024	821	42	subject	subject	NOUN
inlawrev-18024	821	43	matter	matter	NOUN
inlawrev-18024	821	44	jurisdiction	jurisdiction	NOUN
inlawrev-18024	821	45	over	over	ADP
inlawrev-18024	821	46	the	the	DET
inlawrev-18024	821	47	case.339	case.339	PROPN
inlawrev-18024	821	48	e.	e.	PROPN
inlawrev-18024	821	49	personal	personal	PROPN
inlawrev-18024	821	50	income	income	NOUN
inlawrev-18024	821	51	tax	tax	NOUN
inlawrev-18024	821	52	1	1	X
inlawrev-18024	821	53	.	.	PUNCT
inlawrev-18024	822	1	lacey	lacey	PROPN
inlawrev-18024	822	2	v.	v.	PROPN
inlawrev-18024	822	3	indiana	indiana	PROPN
inlawrev-18024	822	4	department	department	PROPN
inlawrev-18024	822	5	of	of	ADP
inlawrev-18024	822	6	state	state	PROPN
inlawrev-18024	822	7	revenue.340	revenue.340	PROPN
inlawrev-18024	822	8	—	—	PUNCT
inlawrev-18024	822	9	in	in	ADP
inlawrev-18024	822	10	2009	2009	NUM
inlawrev-18024	822	11	,	,	PUNCT
inlawrev-18024	822	12	lyle	lyle	PROPN
inlawrev-18024	822	13	lacey	lacey	PROPN
inlawrev-18024	822	14	(	(	PUNCT
inlawrev-18024	822	15	“	"	PUNCT
inlawrev-18024	822	16	lacey	lacey	PROPN
inlawrev-18024	822	17	”	"	PUNCT
inlawrev-18024	822	18	)	)	PUNCT
inlawrev-18024	822	19	,	,	PUNCT
inlawrev-18024	822	20	according	accord	VERB
inlawrev-18024	822	21	to	to	ADP
inlawrev-18024	822	22	the	the	DET
inlawrev-18024	822	23	department	department	NOUN
inlawrev-18024	822	24	’s	’s	PART
inlawrev-18024	822	25	final	final	ADJ
inlawrev-18024	822	26	determination	determination	NOUN
inlawrev-18024	822	27	,	,	PUNCT
inlawrev-18024	822	28	“	"	PUNCT
inlawrev-18024	822	29	owed	owe	VERB
inlawrev-18024	822	30	indiana	indiana	PROPN
inlawrev-18024	822	31	adjusted	adjust	VERB
inlawrev-18024	822	32	gross	gross	ADJ
inlawrev-18024	822	33	income	income	NOUN
inlawrev-18024	822	34	tax	tax	NOUN
inlawrev-18024	823	1	[	[	X
inlawrev-18024	823	2	(	(	PUNCT
inlawrev-18024	823	3	agit	agit	ADJ
inlawrev-18024	823	4	)	)	PUNCT
inlawrev-18024	823	5	]	]	PUNCT
inlawrev-18024	823	6	for	for	ADP
inlawrev-18024	823	7	the	the	DET
inlawrev-18024	823	8	2007	2007	NUM
inlawrev-18024	823	9	tax	tax	NOUN
inlawrev-18024	823	10	year,”341	year,”341	NOUN
inlawrev-18024	823	11	and	and	CCONJ
inlawrev-18024	823	12	lacey	lacey	PROPN
inlawrev-18024	823	13	appealed.342	appealed.342	PROPN
inlawrev-18024	823	14	lacey	lacey	PROPN
inlawrev-18024	823	15	’s	’s	PART
inlawrev-18024	823	16	2007	2007	NUM
inlawrev-18024	823	17	w-2	w-2	NOUN
inlawrev-18024	823	18	statement	statement	NOUN
inlawrev-18024	823	19	“	"	PUNCT
inlawrev-18024	823	20	indicate[d	indicate[d	PROPN
inlawrev-18024	823	21	]	]	PUNCT
inlawrev-18024	823	22	that	that	DET
inlawrev-18024	823	23	adecco	adecco	PROPN
inlawrev-18024	823	24	paid	pay	VERB
inlawrev-18024	823	25	him	he	PRON
inlawrev-18024	823	26	a	a	DET
inlawrev-18024	823	27	substantial	substantial	ADJ
inlawrev-18024	823	28	amount	amount	NOUN
inlawrev-18024	823	29	in	in	ADP
inlawrev-18024	823	30	wages,”343	wages,”343	PROPN
inlawrev-18024	823	31	lacey	lacey	NOUN
inlawrev-18024	823	32	did	do	AUX
inlawrev-18024	823	33	not	not	PART
inlawrev-18024	823	34	attach	attach	VERB
inlawrev-18024	823	35	the	the	DET
inlawrev-18024	823	36	w-2	w-2	NOUN
inlawrev-18024	823	37	at	at	ADP
inlawrev-18024	823	38	the	the	DET
inlawrev-18024	823	39	time	time	NOUN
inlawrev-18024	823	40	he	he	PRON
inlawrev-18024	823	41	filed	file	VERB
inlawrev-18024	823	42	329	329	NUM
inlawrev-18024	823	43	.	.	PUNCT
inlawrev-18024	824	1	i	i	PRON
inlawrev-18024	824	2	d.	d.	PROPN
inlawrev-18024	824	3	at	at	ADP
inlawrev-18024	824	4	708	708	NUM
inlawrev-18024	824	5	-	-	SYM
inlawrev-18024	824	6	09	09	NUM
inlawrev-18024	824	7	.	.	PUNCT
inlawrev-18024	824	8	330	330	NUM
inlawrev-18024	824	9	.	.	PUNCT
inlawrev-18024	825	1	i	i	PRON
inlawrev-18024	825	2	d.	d.	PROPN
inlawrev-18024	825	3	at	at	ADP
inlawrev-18024	825	4	709	709	NUM
inlawrev-18024	825	5	.	.	PUNCT
inlawrev-18024	826	1	331	331	NUM
inlawrev-18024	826	2	.	.	PUNCT
inlawrev-18024	827	1	i	i	PRON
inlawrev-18024	827	2	d.	d.	PROPN
inlawrev-18024	827	3	332	332	NUM
inlawrev-18024	827	4	.	.	PUNCT
inlawrev-18024	828	1	i	i	PRON
inlawrev-18024	828	2	d.	d.	PROPN
inlawrev-18024	828	3	333	333	NUM
inlawrev-18024	828	4	.	.	PUNCT
inlawrev-18024	829	1	i	i	PRON
inlawrev-18024	829	2	d.	d.	PROPN
inlawrev-18024	829	3	334	334	NUM
inlawrev-18024	829	4	.	.	PUNCT
inlawrev-18024	830	1	i	i	PRON
inlawrev-18024	830	2	d.	d.	PROPN
inlawrev-18024	830	3	335	335	NUM
inlawrev-18024	830	4	.	.	PUNCT
inlawrev-18024	831	1	i	i	PRON
inlawrev-18024	831	2	d.	d.	PROPN
inlawrev-18024	831	3	336	336	NUM
inlawrev-18024	831	4	.	.	PUNCT
inlawrev-18024	832	1	i	i	PRON
inlawrev-18024	832	2	d.	d.	PROPN
inlawrev-18024	832	3	(	(	PUNCT
inlawrev-18024	832	4	quoting	quote	VERB
inlawrev-18024	832	5	state	state	NOUN
inlawrev-18024	832	6	v.	v.	ADP
inlawrev-18024	832	7	sproles	sprole	NOUN
inlawrev-18024	832	8	,	,	PUNCT
inlawrev-18024	832	9	672	672	NUM
inlawrev-18024	832	10	n.e.2d	n.e.2d	NOUN
inlawrev-18024	832	11	1353	1353	NUM
inlawrev-18024	832	12	,	,	PUNCT
inlawrev-18024	832	13	1357	1357	NUM
inlawrev-18024	832	14	(	(	PUNCT
inlawrev-18024	832	15	ind	ind	NOUN
inlawrev-18024	832	16	.	.	PUNCT
inlawrev-18024	832	17	1996	1996	NUM
inlawrev-18024	832	18	)	)	PUNCT
inlawrev-18024	832	19	)	)	PUNCT
inlawrev-18024	832	20	.	.	PUNCT
inlawrev-18024	833	1	337	337	NUM
inlawrev-18024	833	2	.	.	PUNCT
inlawrev-18024	834	1	i	i	PRON
inlawrev-18024	834	2	d.	d.	PROPN
inlawrev-18024	834	3	338	338	NUM
inlawrev-18024	834	4	.	.	PUNCT
inlawrev-18024	835	1	i	i	PRON
inlawrev-18024	835	2	d.	d.	PROPN
inlawrev-18024	835	3	339	339	NUM
inlawrev-18024	835	4	.	.	PUNCT
inlawrev-18024	836	1	i	i	PRON
inlawrev-18024	836	2	d.	d.	PROPN
inlawrev-18024	836	3	340	340	NUM
inlawrev-18024	836	4	.	.	PUNCT
inlawrev-18024	837	1	948	948	NUM
inlawrev-18024	837	2	n.e.2d	n.e.2d	NOUN
inlawrev-18024	837	3	878	878	NUM
inlawrev-18024	837	4	(	(	PUNCT
inlawrev-18024	837	5	ind	ind	NOUN
inlawrev-18024	837	6	.	.	PUNCT
inlawrev-18024	838	1	t.c	t.c	PROPN
inlawrev-18024	838	2	.	.	PROPN
inlawrev-18024	838	3	2011	2011	NUM
inlawrev-18024	838	4	)	)	PUNCT
inlawrev-18024	838	5	.	.	PUNCT
inlawrev-18024	839	1	341	341	NUM
inlawrev-18024	839	2	.	.	PUNCT
inlawrev-18024	840	1	i	i	PRON
inlawrev-18024	840	2	d.	d.	PROPN
inlawrev-18024	840	3	at	at	ADP
inlawrev-18024	840	4	878	878	NUM
inlawrev-18024	840	5	.	.	PUNCT
inlawrev-18024	840	6	342	342	NUM
inlawrev-18024	840	7	.	.	PUNCT
inlawrev-18024	841	1	i	i	PRON
inlawrev-18024	841	2	d.	d.	PROPN
inlawrev-18024	841	3	343	343	NUM
inlawrev-18024	841	4	.	.	PUNCT
inlawrev-18024	842	1	i	i	PRON
inlawrev-18024	842	2	d.	d.	PROPN
inlawrev-18024	842	3	2012	2012	NUM
inlawrev-18024	842	4	]	]	PUNCT
inlawrev-18024	842	5	taxation	taxation	NOUN
inlawrev-18024	842	6	1373	1373	NUM
inlawrev-18024	842	7	his	his	PRON
inlawrev-18024	842	8	2007	2007	NUM
inlawrev-18024	842	9	taxes	taxis	NOUN
inlawrev-18024	842	10	.	.	PUNCT
inlawrev-18024	843	1	lacy	lacy	NOUN
inlawrev-18024	843	2	instead	instead	ADV
inlawrev-18024	843	3	attached	attach	VERB
inlawrev-18024	843	4	a	a	DET
inlawrev-18024	843	5	federal	federal	ADJ
inlawrev-18024	843	6	form	form	NOUN
inlawrev-18024	843	7	4852	4852	NUM
inlawrev-18024	843	8	to	to	ADP
inlawrev-18024	843	9	his	his	PRON
inlawrev-18024	843	10	federal	federal	ADJ
inlawrev-18024	843	11	and	and	CCONJ
inlawrev-18024	843	12	state	state	NOUN
inlawrev-18024	843	13	returns	return	NOUN
inlawrev-18024	843	14	,	,	PUNCT
inlawrev-18024	843	15	stating	state	VERB
inlawrev-18024	843	16	“	"	PUNCT
inlawrev-18024	843	17	that	that	SCONJ
inlawrev-18024	843	18	his	his	PRON
inlawrev-18024	843	19	wages	wage	NOUN
inlawrev-18024	843	20	were	be	AUX
inlawrev-18024	843	21	zero	zero	NUM
inlawrev-18024	843	22	.	.	PUNCT
inlawrev-18024	843	23	”344	”344	NOUN
inlawrev-18024	843	24	additionally	additionally	ADV
inlawrev-18024	843	25	,	,	PUNCT
inlawrev-18024	843	26	lacey	lacey	PROPN
inlawrev-18024	843	27	claimed	claim	VERB
inlawrev-18024	843	28	a	a	DET
inlawrev-18024	843	29	refund	refund	NOUN
inlawrev-18024	843	30	for	for	ADP
inlawrev-18024	843	31	“	"	PUNCT
inlawrev-18024	843	32	$	$	SYM
inlawrev-18024	843	33	5,034.98	5,034.98	NUM
inlawrev-18024	843	34	in	in	ADP
inlawrev-18024	843	35	state	state	NOUN
inlawrev-18024	843	36	and	and	CCONJ
inlawrev-18024	843	37	county	county	NOUN
inlawrev-18024	843	38	income	income	NOUN
inlawrev-18024	843	39	taxes	taxis	NOUN
inlawrev-18024	843	40	that	that	PRON
inlawrev-18024	843	41	had	have	AUX
inlawrev-18024	843	42	been	be	AUX
inlawrev-18024	843	43	withheld	withhold	VERB
inlawrev-18024	843	44	by	by	ADP
inlawrev-18024	843	45	adecco	adecco	NOUN
inlawrev-18024	843	46	.	.	PUNCT
inlawrev-18024	843	47	”345	”345	PROPN
inlawrev-18024	843	48	the	the	DET
inlawrev-18024	843	49	department	department	NOUN
inlawrev-18024	843	50	,	,	PUNCT
inlawrev-18024	843	51	however	however	ADV
inlawrev-18024	843	52	,	,	PUNCT
inlawrev-18024	843	53	concluded	conclude	VERB
inlawrev-18024	843	54	“	"	PUNCT
inlawrev-18024	843	55	that	that	DET
inlawrev-18024	843	56	lacey	lacey	NOUN
inlawrev-18024	843	57	was	be	AUX
inlawrev-18024	843	58	not	not	PART
inlawrev-18024	843	59	entitled	entitle	VERB
inlawrev-18024	843	60	to	to	ADP
inlawrev-18024	843	61	a	a	DET
inlawrev-18024	843	62	refund	refund	NOUN
inlawrev-18024	843	63	and	and	CCONJ
inlawrev-18024	843	64	that	that	SCONJ
inlawrev-18024	843	65	he	he	PRON
inlawrev-18024	843	66	actually	actually	ADV
inlawrev-18024	843	67	owed	owe	VERB
inlawrev-18024	843	68	another	another	DET
inlawrev-18024	843	69	$	$	SYM
inlawrev-18024	843	70	1,113.21	1,113.21	NUM
inlawrev-18024	843	71	in	in	ADP
inlawrev-18024	843	72	state	state	NOUN
inlawrev-18024	843	73	income	income	NOUN
inlawrev-18024	843	74	tax	tax	NOUN
inlawrev-18024	843	75	.	.	PUNCT
inlawrev-18024	844	1	”346	”346	PROPN
inlawrev-18024	844	2	lacey	lacey	PROPN
inlawrev-18024	844	3	protested	protest	VERB
inlawrev-18024	844	4	the	the	DET
inlawrev-18024	844	5	determination	determination	NOUN
inlawrev-18024	844	6	,	,	PUNCT
inlawrev-18024	844	7	and	and	CCONJ
inlawrev-18024	844	8	the	the	DET
inlawrev-18024	844	9	department	department	NOUN
inlawrev-18024	844	10	conducted	conduct	VERB
inlawrev-18024	844	11	a	a	DET
inlawrev-18024	844	12	hearing	hearing	NOUN
inlawrev-18024	844	13	in	in	ADP
inlawrev-18024	844	14	which	which	PRON
inlawrev-18024	844	15	it	it	PRON
inlawrev-18024	844	16	denied	deny	VERB
inlawrev-18024	844	17	lacey	lacey	PROPN
inlawrev-18024	844	18	’s	’s	PART
inlawrev-18024	844	19	protest.347	protest.347	PROPN
inlawrev-18024	844	20	lacey	lacey	NOUN
inlawrev-18024	844	21	subsequently	subsequently	ADV
inlawrev-18024	844	22	appealed.348	appealed.348	PROPN
inlawrev-18024	844	23	lacey	lacey	PROPN
inlawrev-18024	844	24	argued	argue	VERB
inlawrev-18024	844	25	his	his	PRON
inlawrev-18024	844	26	2007	2007	NUM
inlawrev-18024	844	27	tax	tax	NOUN
inlawrev-18024	844	28	year	year	NOUN
inlawrev-18024	844	29	compensation	compensation	NOUN
inlawrev-18024	844	30	was	be	AUX
inlawrev-18024	844	31	“	"	PUNCT
inlawrev-18024	844	32	not	not	PART
inlawrev-18024	844	33	income	income	NOUN
inlawrev-18024	844	34	within	within	ADP
inlawrev-18024	844	35	the	the	DET
inlawrev-18024	844	36	meaning	meaning	NOUN
inlawrev-18024	844	37	of	of	ADP
inlawrev-18024	844	38	the	the	DET
inlawrev-18024	844	39	sixteenth	sixteenth	ADJ
inlawrev-18024	844	40	amendment	amendment	NOUN
inlawrev-18024	844	41	to	to	ADP
inlawrev-18024	844	42	the	the	DET
inlawrev-18024	844	43	united	united	PROPN
inlawrev-18024	844	44	states	states	PROPN
inlawrev-18024	844	45	constitution	constitution	NOUN
inlawrev-18024	844	46	or	or	CCONJ
inlawrev-18024	844	47	the	the	DET
inlawrev-18024	844	48	internal	internal	ADJ
inlawrev-18024	844	49	revenue	revenue	NOUN
inlawrev-18024	844	50	code,”349	code,”349	NOUN
inlawrev-18024	844	51	and	and	CCONJ
inlawrev-18024	844	52	“	"	PUNCT
inlawrev-18024	844	53	because	because	SCONJ
inlawrev-18024	844	54	indiana	indiana	PROPN
inlawrev-18024	844	55	’s	’s	PART
inlawrev-18024	844	56	adjusted	adjust	VERB
inlawrev-18024	844	57	gross	gross	ADJ
inlawrev-18024	844	58	income	income	NOUN
inlawrev-18024	844	59	tax	tax	NOUN
inlawrev-18024	844	60	‘	'	PUNCT
inlawrev-18024	844	61	piggybacks	piggyback	VERB
inlawrev-18024	844	62	’	'	PUNCT
inlawrev-18024	844	63	the	the	DET
inlawrev-18024	844	64	federal	federal	ADJ
inlawrev-18024	844	65	income	income	NOUN
inlawrev-18024	844	66	tax	tax	NOUN
inlawrev-18024	844	67	,	,	PUNCT
inlawrev-18024	844	68	”	"	PUNCT
inlawrev-18024	844	69	lacey	lacey	PROPN
inlawrev-18024	844	70	contended	contend	VERB
inlawrev-18024	844	71	his	his	PRON
inlawrev-18024	844	72	income	income	NOUN
inlawrev-18024	844	73	was	be	AUX
inlawrev-18024	844	74	not	not	PART
inlawrev-18024	844	75	subject	subject	ADJ
inlawrev-18024	844	76	to	to	ADP
inlawrev-18024	844	77	the	the	DET
inlawrev-18024	844	78	state	state	NOUN
inlawrev-18024	844	79	’s	’s	PART
inlawrev-18024	844	80	income	income	NOUN
inlawrev-18024	844	81	tax	tax	NOUN
inlawrev-18024	844	82	,	,	PUNCT
inlawrev-18024	844	83	and	and	CCONJ
inlawrev-18024	844	84	he	he	PRON
inlawrev-18024	844	85	had	have	VERB
inlawrev-18024	844	86	no	no	DET
inlawrev-18024	844	87	state	state	NOUN
inlawrev-18024	844	88	tax	tax	NOUN
inlawrev-18024	844	89	liability.350	liability.350	PROPN
inlawrev-18024	844	90	lacey	lacey	PROPN
inlawrev-18024	844	91	maintained	maintain	VERB
inlawrev-18024	844	92	that	that	SCONJ
inlawrev-18024	844	93	only	only	ADV
inlawrev-18024	844	94	“	"	PUNCT
inlawrev-18024	844	95	gain	gain	NOUN
inlawrev-18024	844	96	or	or	CCONJ
inlawrev-18024	844	97	profit	profit	NOUN
inlawrev-18024	844	98	”	"	PUNCT
inlawrev-18024	844	99	constitutes	constitute	VERB
inlawrev-18024	844	100	income	income	NOUN
inlawrev-18024	844	101	,	,	PUNCT
inlawrev-18024	844	102	thus	thus	ADV
inlawrev-18024	844	103	excluding	exclude	VERB
inlawrev-18024	844	104	the	the	DET
inlawrev-18024	844	105	“	"	PUNCT
inlawrev-18024	844	106	equal	equal	ADJ
inlawrev-18024	844	107	exchange	exchange	NOUN
inlawrev-18024	844	108	”	"	PUNCT
inlawrev-18024	844	109	of	of	ADP
inlawrev-18024	844	110	his	his	PRON
inlawrev-18024	844	111	services	service	NOUN
inlawrev-18024	844	112	for	for	ADP
inlawrev-18024	844	113	compensation	compensation	NOUN
inlawrev-18024	844	114	,	,	PUNCT
inlawrev-18024	844	115	the	the	DET
inlawrev-18024	844	116	tax	tax	NOUN
inlawrev-18024	844	117	court	court	NOUN
inlawrev-18024	844	118	disagreed	disagree	VERB
inlawrev-18024	844	119	.	.	PUNCT
inlawrev-18024	845	1	the	the	DET
inlawrev-18024	845	2	supreme	supreme	PROPN
inlawrev-18024	845	3	court	court	PROPN
inlawrev-18024	845	4	has	have	AUX
inlawrev-18024	845	5	considered	consider	VERB
inlawrev-18024	845	6	the	the	DET
inlawrev-18024	845	7	issue	issue	NOUN
inlawrev-18024	845	8	and	and	CCONJ
inlawrev-18024	845	9	has	have	AUX
inlawrev-18024	845	10	“	"	PUNCT
inlawrev-18024	845	11	repeatedly	repeatedly	ADV
inlawrev-18024	845	12	rejected	reject	VERB
inlawrev-18024	845	13	the	the	DET
inlawrev-18024	845	14	argument	argument	NOUN
inlawrev-18024	845	15	that	that	SCONJ
inlawrev-18024	845	16	income	income	NOUN
inlawrev-18024	845	17	is	be	AUX
inlawrev-18024	845	18	limited	limit	VERB
inlawrev-18024	845	19	to	to	PART
inlawrev-18024	845	20	gain	gain	VERB
inlawrev-18024	845	21	or	or	CCONJ
inlawrev-18024	845	22	profit	profit	NOUN
inlawrev-18024	845	23	.	.	PUNCT
inlawrev-18024	846	1	”351	”351	PUNCT
inlawrev-18024	847	1	finding	find	VERB
inlawrev-18024	847	2	lacey	lacey	PROPN
inlawrev-18024	847	3	’s	’s	PART
inlawrev-18024	847	4	argument	argument	NOUN
inlawrev-18024	847	5	that	that	SCONJ
inlawrev-18024	847	6	income	income	NOUN
inlawrev-18024	847	7	is	be	AUX
inlawrev-18024	847	8	defined	define	VERB
inlawrev-18024	847	9	by	by	ADP
inlawrev-18024	847	10	gain	gain	NOUN
inlawrev-18024	847	11	or	or	CCONJ
inlawrev-18024	847	12	loss	loss	NOUN
inlawrev-18024	847	13	irrelevant	irrelevant	ADJ
inlawrev-18024	847	14	,	,	PUNCT
inlawrev-18024	847	15	the	the	DET
inlawrev-18024	847	16	tax	tax	NOUN
inlawrev-18024	847	17	court	court	NOUN
inlawrev-18024	847	18	applied	apply	VERB
inlawrev-18024	847	19	the	the	DET
inlawrev-18024	847	20	definition	definition	NOUN
inlawrev-18024	847	21	of	of	ADP
inlawrev-18024	847	22	gross	gross	ADJ
inlawrev-18024	847	23	income	income	NOUN
inlawrev-18024	847	24	from	from	ADP
inlawrev-18024	847	25	the	the	DET
inlawrev-18024	847	26	internal	internal	ADJ
inlawrev-18024	847	27	revenue	revenue	NOUN
inlawrev-18024	847	28	code	code	NOUN
inlawrev-18024	847	29	,	,	PUNCT
inlawrev-18024	847	30	which	which	PRON
inlawrev-18024	847	31	includes	include	VERB
inlawrev-18024	847	32	wages	wage	NOUN
inlawrev-18024	847	33	as	as	SCONJ
inlawrev-18024	847	34	gross	gross	ADJ
inlawrev-18024	847	35	income.352	income.352	VERB
inlawrev-18024	847	36	therefore	therefore	ADV
inlawrev-18024	847	37	,	,	PUNCT
inlawrev-18024	847	38	the	the	DET
inlawrev-18024	847	39	tax	tax	NOUN
inlawrev-18024	847	40	court	court	NOUN
inlawrev-18024	847	41	held	hold	VERB
inlawrev-18024	847	42	that	that	PRON
inlawrev-18024	847	43	lacey	lacey	PROPN
inlawrev-18024	847	44	’s	’s	PART
inlawrev-18024	847	45	argument	argument	NOUN
inlawrev-18024	847	46	,	,	PUNCT
inlawrev-18024	847	47	excluding	exclude	VERB
inlawrev-18024	847	48	the	the	DET
inlawrev-18024	847	49	compensation	compensation	NOUN
inlawrev-18024	847	50	from	from	ADP
inlawrev-18024	847	51	the	the	DET
inlawrev-18024	847	52	definition	definition	NOUN
inlawrev-18024	847	53	of	of	ADP
inlawrev-18024	847	54	income	income	NOUN
inlawrev-18024	847	55	was	be	AUX
inlawrev-18024	847	56	“	"	PUNCT
inlawrev-18024	847	57	incorrect	incorrect	ADJ
inlawrev-18024	847	58	as	as	ADP
inlawrev-18024	847	59	a	a	DET
inlawrev-18024	847	60	matter	matter	NOUN
inlawrev-18024	847	61	of	of	ADP
inlawrev-18024	847	62	law	law	NOUN
inlawrev-18024	847	63	.	.	PUNCT
inlawrev-18024	848	1	”353	”353	PROPN
inlawrev-18024	848	2	lacey	lacey	PROPN
inlawrev-18024	848	3	also	also	ADV
inlawrev-18024	848	4	set	set	VERB
inlawrev-18024	848	5	for	for	ADP
inlawrev-18024	848	6	the	the	DET
inlawrev-18024	848	7	claim	claim	NOUN
inlawrev-18024	848	8	that	that	SCONJ
inlawrev-18024	848	9	because	because	SCONJ
inlawrev-18024	848	10	the	the	DET
inlawrev-18024	848	11	federal	federal	ADJ
inlawrev-18024	848	12	income	income	NOUN
inlawrev-18024	848	13	tax	tax	NOUN
inlawrev-18024	848	14	“	"	PUNCT
inlawrev-18024	848	15	runs	run	VERB
inlawrev-18024	848	16	counter	counter	ADV
inlawrev-18024	848	17	to	to	ADP
inlawrev-18024	848	18	the	the	DET
inlawrev-18024	848	19	supreme	supreme	PROPN
inlawrev-18024	848	20	court	court	PROPN
inlawrev-18024	848	21	’s	’s	PART
inlawrev-18024	848	22	holding	hold	VERB
inlawrev-18024	848	23	in	in	ADP
inlawrev-18024	848	24	brushaber	brushaber	PROPN
inlawrev-18024	848	25	v.	v.	ADP
inlawrev-18024	848	26	union	union	PROPN
inlawrev-18024	848	27	pacific	pacific	PROPN
inlawrev-18024	848	28	railroad	railroad	PROPN
inlawrev-18024	848	29	co.	co.	PROPN
inlawrev-18024	848	30	”354	”354	PUNCT
inlawrev-18024	848	31	because	because	SCONJ
inlawrev-18024	848	32	it	it	PRON
inlawrev-18024	848	33	“	"	PUNCT
inlawrev-18024	848	34	is	be	AUX
inlawrev-18024	848	35	‘	'	PUNCT
inlawrev-18024	848	36	an	an	DET
inlawrev-18024	848	37	un	un	ADJ
inlawrev-18024	848	38	-	-	ADJ
inlawrev-18024	848	39	apportioned	apportion	VERB
inlawrev-18024	848	40	direct	direct	ADJ
inlawrev-18024	848	41	tax	tax	NOUN
inlawrev-18024	848	42	.	.	PUNCT
inlawrev-18024	848	43	’”355	’”355	PROPN
inlawrev-18024	848	44	lacey	lacey	VERB
inlawrev-18024	848	45	proffered	proffer	VERB
inlawrev-18024	848	46	that	that	SCONJ
inlawrev-18024	848	47	brushaber	brushaber	NOUN
inlawrev-18024	848	48	’s	’s	PART
inlawrev-18024	848	49	holding	holding	NOUN
inlawrev-18024	848	50	exempting	exempt	VERB
inlawrev-18024	848	51	a	a	DET
inlawrev-18024	848	52	tax	tax	NOUN
inlawrev-18024	848	53	from	from	ADP
inlawrev-18024	848	54	apportionment	apportionment	NOUN
inlawrev-18024	848	55	“	"	PUNCT
inlawrev-18024	848	56	conflict[s	conflict[s	X
inlawrev-18024	848	57	]	]	PUNCT
inlawrev-18024	848	58	with	with	ADP
inlawrev-18024	848	59	the	the	DET
inlawrev-18024	848	60	general	general	ADJ
inlawrev-18024	848	61	[	[	X
inlawrev-18024	848	62	constitutional	constitutional	ADJ
inlawrev-18024	848	63	]	]	PUNCT
inlawrev-18024	848	64	requirement	requirement	NOUN
inlawrev-18024	848	65	that	that	SCONJ
inlawrev-18024	848	66	all	all	DET
inlawrev-18024	848	67	direct	direct	ADJ
inlawrev-18024	848	68	taxes	taxis	NOUN
inlawrev-18024	848	69	be	be	AUX
inlawrev-18024	848	70	apportioned,”356	apportioned,”356	VERB
inlawrev-18024	848	71	but	but	CCONJ
inlawrev-18024	848	72	the	the	DET
inlawrev-18024	848	73	tax	tax	NOUN
inlawrev-18024	848	74	court	court	NOUN
inlawrev-18024	848	75	explained	explain	VERB
inlawrev-18024	848	76	that	that	SCONJ
inlawrev-18024	848	77	“	"	PUNCT
inlawrev-18024	848	78	congressional	congressional	ADJ
inlawrev-18024	848	79	power	power	NOUN
inlawrev-18024	848	80	to	to	PART
inlawrev-18024	848	81	tax	tax	NOUN
inlawrev-18024	848	82	is	be	AUX
inlawrev-18024	848	83	articulated	articulate	VERB
inlawrev-18024	848	84	in	in	ADP
inlawrev-18024	848	85	article	article	NOUN
inlawrev-18024	848	86	1	1	NUM
inlawrev-18024	848	87	,	,	PUNCT
inlawrev-18024	848	88	section	section	NOUN
inlawrev-18024	848	89	8	8	NUM
inlawrev-18024	848	90	of	of	ADP
inlawrev-18024	848	91	the	the	DET
inlawrev-18024	848	92	constitution	constitution	NOUN
inlawrev-18024	848	93	and	and	CCONJ
inlawrev-18024	848	94	‘	'	PUNCT
inlawrev-18024	848	95	embraces	embrace	VERB
inlawrev-18024	848	96	every	every	DET
inlawrev-18024	848	97	conceivable	conceivable	ADJ
inlawrev-18024	848	98	power	power	NOUN
inlawrev-18024	848	99	of	of	ADP
inlawrev-18024	848	100	taxation	taxation	NOUN
inlawrev-18024	848	101	,	,	PUNCT
inlawrev-18024	848	102	’	'	PUNCT
inlawrev-18024	848	103	including	include	VERB
inlawrev-18024	848	104	the	the	DET
inlawrev-18024	848	105	power	power	NOUN
inlawrev-18024	848	106	to	to	PART
inlawrev-18024	848	107	levy	levy	VERB
inlawrev-18024	848	108	and	and	CCONJ
inlawrev-18024	848	109	collect	collect	VERB
inlawrev-18024	848	110	income	income	NOUN
inlawrev-18024	848	111	taxes	taxis	NOUN
inlawrev-18024	848	112	.	.	PUNCT
inlawrev-18024	848	113	”357	”357	PUNCT
inlawrev-18024	849	1	furthermore	furthermore	ADV
inlawrev-18024	849	2	:	:	PUNCT
inlawrev-18024	849	3	there	there	PRON
inlawrev-18024	849	4	is	be	VERB
inlawrev-18024	849	5	no	no	DET
inlawrev-18024	849	6	escape	escape	NOUN
inlawrev-18024	849	7	from	from	ADP
inlawrev-18024	849	8	the	the	DET
inlawrev-18024	849	9	conclusion	conclusion	NOUN
inlawrev-18024	849	10	that	that	SCONJ
inlawrev-18024	849	11	the	the	DET
inlawrev-18024	849	12	amendment	amendment	NOUN
inlawrev-18024	849	13	was	be	AUX
inlawrev-18024	849	14	drawn	draw	VERB
inlawrev-18024	849	15	344	344	NUM
inlawrev-18024	849	16	.	.	PUNCT
inlawrev-18024	850	1	i	i	PRON
inlawrev-18024	850	2	d.	d.	PROPN
inlawrev-18024	850	3	345	345	NUM
inlawrev-18024	850	4	.	.	PUNCT
inlawrev-18024	851	1	i	i	PRON
inlawrev-18024	851	2	d.	d.	PROPN
inlawrev-18024	851	3	at	at	ADP
inlawrev-18024	851	4	879	879	NUM
inlawrev-18024	851	5	.	.	PUNCT
inlawrev-18024	852	1	346	346	NUM
inlawrev-18024	852	2	.	.	PUNCT
inlawrev-18024	853	1	i	i	PRON
inlawrev-18024	853	2	d.	d.	PROPN
inlawrev-18024	853	3	347	347	NUM
inlawrev-18024	853	4	.	.	PUNCT
inlawrev-18024	854	1	i	i	PRON
inlawrev-18024	854	2	d.	d.	PROPN
inlawrev-18024	854	3	348	348	NUM
inlawrev-18024	854	4	.	.	PUNCT
inlawrev-18024	855	1	i	i	PRON
inlawrev-18024	855	2	d.	d.	PROPN
inlawrev-18024	855	3	349	349	NUM
inlawrev-18024	855	4	.	.	PUNCT
inlawrev-18024	856	1	i	i	PRON
inlawrev-18024	856	2	d.	d.	VERB
inlawrev-18024	856	3	at	at	ADP
inlawrev-18024	856	4	879	879	NUM
inlawrev-18024	856	5	-	-	SYM
inlawrev-18024	856	6	80	80	NUM
inlawrev-18024	856	7	.	.	PUNCT
inlawrev-18024	857	1	350	350	NUM
inlawrev-18024	857	2	.	.	PUNCT
inlawrev-18024	858	1	i	i	PRON
inlawrev-18024	858	2	d.	d.	PROPN
inlawrev-18024	858	3	at	at	ADP
inlawrev-18024	858	4	880	880	NUM
inlawrev-18024	858	5	.	.	PUNCT
inlawrev-18024	858	6	351	351	NUM
inlawrev-18024	858	7	.	.	PUNCT
inlawrev-18024	859	1	i	i	PRON
inlawrev-18024	859	2	d.	d.	PROPN
inlawrev-18024	859	3	at	at	ADP
inlawrev-18024	859	4	881	881	NUM
inlawrev-18024	859	5	.	.	PUNCT
inlawrev-18024	859	6	352	352	NUM
inlawrev-18024	859	7	.	.	PUNCT
inlawrev-18024	860	1	i	i	PRON
inlawrev-18024	860	2	d.	d.	PROPN
inlawrev-18024	860	3	353	353	NUM
inlawrev-18024	860	4	.	.	PUNCT
inlawrev-18024	861	1	i	i	PRON
inlawrev-18024	861	2	d.	d.	PROPN
inlawrev-18024	861	3	354	354	NUM
inlawrev-18024	861	4	.	.	PUNCT
inlawrev-18024	862	1	i	i	PRON
inlawrev-18024	862	2	d.	d.	PROPN
inlawrev-18024	862	3	(	(	PUNCT
inlawrev-18024	862	4	quoting	quote	VERB
inlawrev-18024	862	5	brushaber	brushaber	NOUN
inlawrev-18024	862	6	v.	v.	ADP
inlawrev-18024	862	7	union	union	PROPN
inlawrev-18024	862	8	p.	p.	PROPN
inlawrev-18024	862	9	r.r	r.r	PROPN
inlawrev-18024	862	10	.	.	PROPN
inlawrev-18024	862	11	co.	co.	PROPN
inlawrev-18024	862	12	,	,	PUNCT
inlawrev-18024	862	13	240	240	NUM
inlawrev-18024	862	14	u.s	u.s	PROPN
inlawrev-18024	862	15	.	.	PROPN
inlawrev-18024	862	16	1	1	NUM
inlawrev-18024	862	17	,	,	PUNCT
inlawrev-18024	862	18	12	12	NUM
inlawrev-18024	862	19	-	-	SYM
inlawrev-18024	862	20	13	13	NUM
inlawrev-18024	862	21	(	(	PUNCT
inlawrev-18024	862	22	1916	1916	NUM
inlawrev-18024	862	23	)	)	PUNCT
inlawrev-18024	862	24	)	)	PUNCT
inlawrev-18024	862	25	.	.	PUNCT
inlawrev-18024	863	1	355	355	NUM
inlawrev-18024	863	2	.	.	PUNCT
inlawrev-18024	864	1	i	i	PRON
inlawrev-18024	864	2	d.	d.	PROPN
inlawrev-18024	864	3	356	356	NUM
inlawrev-18024	864	4	.	.	PUNCT
inlawrev-18024	865	1	i	i	PRON
inlawrev-18024	865	2	d.	d.	PROPN
inlawrev-18024	865	3	357	357	NUM
inlawrev-18024	865	4	.	.	PUNCT
inlawrev-18024	866	1	i	i	PRON
inlawrev-18024	866	2	d.	d.	PROPN
inlawrev-18024	866	3	1374	1374	NUM
inlawrev-18024	866	4	indiana	indiana	PROPN
inlawrev-18024	866	5	law	law	PROPN
inlawrev-18024	866	6	review	review	NOUN
inlawrev-18024	867	1	[	[	X
inlawrev-18024	867	2	vol	vol	NOUN
inlawrev-18024	867	3	.	.	PUNCT
inlawrev-18024	868	1	45:1341	45:1341	NUM
inlawrev-18024	868	2	for	for	ADP
inlawrev-18024	868	3	the	the	DET
inlawrev-18024	868	4	purpose	purpose	NOUN
inlawrev-18024	868	5	of	of	ADP
inlawrev-18024	868	6	doing	do	VERB
inlawrev-18024	868	7	away	away	ADV
inlawrev-18024	868	8	.	.	PUNCT
inlawrev-18024	868	9	.	.	PUNCT
inlawrev-18024	869	1	.	.	PUNCT
inlawrev-18024	870	1	with	with	ADP
inlawrev-18024	870	2	the	the	DET
inlawrev-18024	870	3	principle	principle	NOUN
inlawrev-18024	870	4	.	.	PUNCT
inlawrev-18024	870	5	.	.	PUNCT
inlawrev-18024	870	6	.	.	PUNCT
inlawrev-18024	871	1	of	of	ADP
inlawrev-18024	871	2	determining	determine	VERB
inlawrev-18024	871	3	whether	whether	SCONJ
inlawrev-18024	871	4	a	a	DET
inlawrev-18024	871	5	tax	tax	NOUN
inlawrev-18024	871	6	on	on	ADP
inlawrev-18024	871	7	income	income	NOUN
inlawrev-18024	871	8	was	be	AUX
inlawrev-18024	871	9	direct	direct	ADJ
inlawrev-18024	871	10	[	[	X
inlawrev-18024	871	11	or	or	CCONJ
inlawrev-18024	871	12	]	]	PUNCT
inlawrev-18024	871	13	not	not	PART
inlawrev-18024	871	14	.	.	PUNCT
inlawrev-18024	871	15	.	.	PUNCT
inlawrev-18024	871	16	.	.	PUNCT
inlawrev-18024	872	1	since	since	SCONJ
inlawrev-18024	872	2	,	,	PUNCT
inlawrev-18024	872	3	in	in	ADP
inlawrev-18024	872	4	express	express	ADJ
inlawrev-18024	872	5	terms	term	NOUN
inlawrev-18024	872	6	,	,	PUNCT
inlawrev-18024	872	7	the	the	DET
inlawrev-18024	872	8	amendment	amendment	NOUN
inlawrev-18024	872	9	provides	provide	VERB
inlawrev-18024	872	10	that	that	DET
inlawrev-18024	872	11	income	income	NOUN
inlawrev-18024	872	12	taxes	taxis	NOUN
inlawrev-18024	872	13	,	,	PUNCT
inlawrev-18024	872	14	from	from	ADP
inlawrev-18024	872	15	whatever	whatever	DET
inlawrev-18024	872	16	source	source	NOUN
inlawrev-18024	872	17	the	the	DET
inlawrev-18024	872	18	income	income	NOUN
inlawrev-18024	872	19	may	may	AUX
inlawrev-18024	872	20	be	be	AUX
inlawrev-18024	872	21	derived	derive	VERB
inlawrev-18024	872	22	,	,	PUNCT
inlawrev-18024	872	23	shall	shall	AUX
inlawrev-18024	872	24	not	not	PART
inlawrev-18024	872	25	be	be	AUX
inlawrev-18024	872	26	subject	subject	ADJ
inlawrev-18024	872	27	to	to	ADP
inlawrev-18024	872	28	the	the	DET
inlawrev-18024	872	29	regulation	regulation	NOUN
inlawrev-18024	872	30	of	of	ADP
inlawrev-18024	872	31	apportionment.358	apportionment.358	NOUN
inlawrev-18024	872	32	therefore	therefore	ADV
inlawrev-18024	872	33	,	,	PUNCT
inlawrev-18024	872	34	the	the	DET
inlawrev-18024	872	35	tax	tax	NOUN
inlawrev-18024	872	36	court	court	NOUN
inlawrev-18024	872	37	held	hold	VERB
inlawrev-18024	872	38	that	that	PRON
inlawrev-18024	872	39	lacey	lacey	PROPN
inlawrev-18024	872	40	’s	’s	PROPN
inlawrev-18024	872	41	employment	employment	PROPN
inlawrev-18024	872	42	compensation	compensation	PROPN
inlawrev-18024	872	43	was	be	AUX
inlawrev-18024	872	44	subject	subject	ADJ
inlawrev-18024	872	45	to	to	ADP
inlawrev-18024	872	46	indiana	indiana	PROPN
inlawrev-18024	872	47	’s	’s	PART
inlawrev-18024	872	48	adjusted	adjust	VERB
inlawrev-18024	872	49	gross	gross	ADJ
inlawrev-18024	872	50	income	income	NOUN
inlawrev-18024	872	51	tax	tax	NOUN
inlawrev-18024	872	52	.	.	PUNCT
inlawrev-18024	873	1	359	359	NUM
inlawrev-18024	873	2	2	2	NUM
inlawrev-18024	873	3	.	.	X
inlawrev-18024	873	4	lacey	lacey	PROPN
inlawrev-18024	873	5	v.	v.	PROPN
inlawrev-18024	873	6	indiana	indiana	PROPN
inlawrev-18024	873	7	department	department	PROPN
inlawrev-18024	873	8	of	of	ADP
inlawrev-18024	873	9	state	state	PROPN
inlawrev-18024	873	10	revenue.360	revenue.360	PROPN
inlawrev-18024	873	11	—	—	PUNCT
inlawrev-18024	873	12	lyle	lyle	PROPN
inlawrev-18024	873	13	lacey	lacey	PROPN
inlawrev-18024	873	14	(	(	PUNCT
inlawrev-18024	873	15	“	"	PUNCT
inlawrev-18024	873	16	lacey	lacey	PROPN
inlawrev-18024	873	17	”	"	PUNCT
inlawrev-18024	873	18	)	)	PUNCT
inlawrev-18024	873	19	after	after	ADP
inlawrev-18024	873	20	unsuccessfully	unsuccessfully	ADV
inlawrev-18024	873	21	launching	launch	VERB
inlawrev-18024	873	22	two	two	NUM
inlawrev-18024	873	23	tax	tax	NOUN
inlawrev-18024	873	24	appeals	appeal	NOUN
inlawrev-18024	873	25	where	where	SCONJ
inlawrev-18024	873	26	he	he	PRON
inlawrev-18024	873	27	argued	argue	VERB
inlawrev-18024	873	28	that	that	SCONJ
inlawrev-18024	873	29	he	he	PRON
inlawrev-18024	873	30	did	do	AUX
inlawrev-18024	873	31	not	not	PART
inlawrev-18024	873	32	owe	owe	VERB
inlawrev-18024	873	33	indiana	indiana	PROPN
inlawrev-18024	873	34	agit	agit	PROPN
inlawrev-18024	873	35	,	,	PUNCT
inlawrev-18024	873	36	he	he	PRON
inlawrev-18024	873	37	again	again	ADV
inlawrev-18024	873	38	petitioned	petition	VERB
inlawrev-18024	873	39	the	the	DET
inlawrev-18024	873	40	tax	tax	NOUN
inlawrev-18024	873	41	court	court	NOUN
inlawrev-18024	873	42	regarding	regard	VERB
inlawrev-18024	873	43	his	his	PRON
inlawrev-18024	873	44	2008	2008	NUM
inlawrev-18024	873	45	agit	agit	X
inlawrev-18024	873	46	liability.361	liability.361	NOUN
inlawrev-18024	873	47	the	the	DET
inlawrev-18024	873	48	department	department	NOUN
inlawrev-18024	873	49	moved	move	VERB
inlawrev-18024	873	50	to	to	PART
inlawrev-18024	873	51	dismiss	dismiss	VERB
inlawrev-18024	873	52	pursuant	pursuant	ADV
inlawrev-18024	873	53	to	to	ADP
inlawrev-18024	873	54	indiana	indiana	PROPN
inlawrev-18024	873	55	trial	trial	PROPN
inlawrev-18024	873	56	rule	rule	NOUN
inlawrev-18024	873	57	12(b)(6	12(b)(6	NUM
inlawrev-18024	873	58	)	)	PUNCT
inlawrev-18024	873	59	.	.	PUNCT
inlawrev-18024	874	1	lacey	lacey	PROPN
inlawrev-18024	874	2	argued	argue	VERB
inlawrev-18024	874	3	in	in	ADP
inlawrev-18024	874	4	his	his	PRON
inlawrev-18024	874	5	previous	previous	ADJ
inlawrev-18024	874	6	appeals	appeal	NOUN
inlawrev-18024	874	7	that	that	SCONJ
inlawrev-18024	874	8	“	"	PUNCT
inlawrev-18024	874	9	he	he	PRON
inlawrev-18024	874	10	had	have	VERB
inlawrev-18024	874	11	a	a	DET
inlawrev-18024	874	12	constitutionally	constitutionally	ADV
inlawrev-18024	874	13	guaranteed	guarantee	VERB
inlawrev-18024	874	14	right	right	NOUN
inlawrev-18024	874	15	to	to	ADP
inlawrev-18024	874	16	trial	trial	NOUN
inlawrev-18024	874	17	by	by	ADP
inlawrev-18024	874	18	jury	jury	NOUN
inlawrev-18024	874	19	,	,	PUNCT
inlawrev-18024	874	20	that	that	SCONJ
inlawrev-18024	874	21	the	the	DET
inlawrev-18024	874	22	judge	judge	NOUN
inlawrev-18024	874	23	of	of	ADP
inlawrev-18024	874	24	the	the	DET
inlawrev-18024	874	25	tax	tax	NOUN
inlawrev-18024	874	26	court	court	NOUN
inlawrev-18024	874	27	was	be	AUX
inlawrev-18024	874	28	biased	bias	VERB
inlawrev-18024	874	29	,	,	PUNCT
inlawrev-18024	874	30	and	and	CCONJ
inlawrev-18024	874	31	that	that	SCONJ
inlawrev-18024	874	32	the	the	DET
inlawrev-18024	874	33	department	department	NOUN
inlawrev-18024	874	34	had	have	AUX
inlawrev-18024	874	35	violated	violate	VERB
inlawrev-18024	874	36	the	the	DET
inlawrev-18024	874	37	distribution	distribution	NOUN
inlawrev-18024	874	38	of	of	ADP
inlawrev-18024	874	39	powers	power	NOUN
inlawrev-18024	874	40	clause	clause	NOUN
inlawrev-18024	874	41	of	of	ADP
inlawrev-18024	874	42	the	the	DET
inlawrev-18024	874	43	indiana	indiana	PROPN
inlawrev-18024	874	44	constitution	constitution	PROPN
inlawrev-18024	874	45	.	.	PUNCT
inlawrev-18024	874	46	”362	”362	PROPN
inlawrev-18024	875	1	lacey	lacey	PROPN
inlawrev-18024	875	2	asserted	assert	VERB
inlawrev-18024	875	3	that	that	SCONJ
inlawrev-18024	875	4	he	he	PRON
inlawrev-18024	875	5	owed	owe	VERB
inlawrev-18024	875	6	no	no	DET
inlawrev-18024	875	7	indiana	indiana	PROPN
inlawrev-18024	875	8	agit	agit	PROPN
inlawrev-18024	875	9	because	because	SCONJ
inlawrev-18024	875	10	the	the	DET
inlawrev-18024	875	11	compensation	compensation	NOUN
inlawrev-18024	875	12	he	he	PRON
inlawrev-18024	875	13	received	receive	VERB
inlawrev-18024	875	14	in	in	ADP
inlawrev-18024	875	15	2007	2007	NUM
inlawrev-18024	875	16	as	as	ADP
inlawrev-18024	875	17	a	a	DET
inlawrev-18024	875	18	result	result	NOUN
inlawrev-18024	875	19	of	of	ADP
inlawrev-18024	875	20	his	his	PRON
inlawrev-18024	875	21	employment	employment	NOUN
inlawrev-18024	875	22	was	be	AUX
inlawrev-18024	875	23	“	"	PUNCT
inlawrev-18024	875	24	not	not	PART
inlawrev-18024	875	25	income	income	NOUN
inlawrev-18024	875	26	within	within	ADP
inlawrev-18024	875	27	the	the	DET
inlawrev-18024	875	28	meaning	meaning	NOUN
inlawrev-18024	875	29	of	of	ADP
inlawrev-18024	875	30	the	the	DET
inlawrev-18024	875	31	sixteenth	sixteenth	ADJ
inlawrev-18024	875	32	amendment	amendment	NOUN
inlawrev-18024	875	33	to	to	ADP
inlawrev-18024	875	34	the	the	DET
inlawrev-18024	875	35	united	united	PROPN
inlawrev-18024	875	36	states	states	PROPN
inlawrev-18024	875	37	constitution	constitution	NOUN
inlawrev-18024	875	38	or	or	CCONJ
inlawrev-18024	875	39	the	the	DET
inlawrev-18024	875	40	internal	internal	ADJ
inlawrev-18024	875	41	revenue	revenue	NOUN
inlawrev-18024	875	42	code	code	NOUN
inlawrev-18024	875	43	.	.	PUNCT
inlawrev-18024	876	1	”363	”363	PUNCT
inlawrev-18024	876	2	the	the	DET
inlawrev-18024	876	3	tax	tax	NOUN
inlawrev-18024	876	4	court	court	NOUN
inlawrev-18024	876	5	dismissed	dismiss	VERB
inlawrev-18024	876	6	lacey	lacey	PROPN
inlawrev-18024	876	7	’s	’s	PART
inlawrev-18024	876	8	first	first	ADJ
inlawrev-18024	876	9	three	three	NUM
inlawrev-18024	876	10	claims	claim	NOUN
inlawrev-18024	876	11	of	of	ADP
inlawrev-18024	876	12	the	the	DET
inlawrev-18024	876	13	interim	interim	ADJ
inlawrev-18024	876	14	order	order	NOUN
inlawrev-18024	876	15	pursuant	pursuant	ADJ
inlawrev-18024	876	16	to	to	ADP
inlawrev-18024	876	17	indiana	indiana	PROPN
inlawrev-18024	876	18	trial	trial	PROPN
inlawrev-18024	876	19	rule	rule	NOUN
inlawrev-18024	876	20	12(b)(6).364	12(b)(6).364	NUM
inlawrev-18024	876	21	the	the	DET
inlawrev-18024	876	22	court	court	NOUN
inlawrev-18024	876	23	held	hold	VERB
inlawrev-18024	876	24	a	a	DET
inlawrev-18024	876	25	trial	trial	NOUN
inlawrev-18024	876	26	and	and	CCONJ
inlawrev-18024	876	27	oral	oral	ADJ
inlawrev-18024	876	28	argument	argument	NOUN
inlawrev-18024	876	29	and	and	CCONJ
inlawrev-18024	876	30	ruled	rule	VERB
inlawrev-18024	876	31	in	in	ADP
inlawrev-18024	876	32	favor	favor	NOUN
inlawrev-18024	876	33	of	of	ADP
inlawrev-18024	876	34	the	the	DET
inlawrev-18024	876	35	department.365	department.365	PROPN
inlawrev-18024	876	36	lacey	lacey	PROPN
inlawrev-18024	876	37	immediately	immediately	ADV
inlawrev-18024	876	38	filed	file	VERB
inlawrev-18024	876	39	a	a	DET
inlawrev-18024	876	40	motion	motion	NOUN
inlawrev-18024	876	41	where	where	SCONJ
inlawrev-18024	876	42	he	he	PRON
inlawrev-18024	876	43	requested	request	VERB
inlawrev-18024	876	44	that	that	SCONJ
inlawrev-18024	876	45	the	the	DET
inlawrev-18024	876	46	court	court	NOUN
inlawrev-18024	876	47	take	take	VERB
inlawrev-18024	876	48	judicial	judicial	ADJ
inlawrev-18024	876	49	notice	notice	NOUN
inlawrev-18024	876	50	of	of	ADP
inlawrev-18024	876	51	several	several	ADJ
inlawrev-18024	876	52	authorities	authority	NOUN
inlawrev-18024	876	53	,	,	PUNCT
inlawrev-18024	876	54	including	include	VERB
inlawrev-18024	876	55	miles	mile	NOUN
inlawrev-18024	876	56	v.	v.	ADP
inlawrev-18024	876	57	department	department	NOUN
inlawrev-18024	876	58	of	of	ADP
inlawrev-18024	876	59	treasury.366	treasury.366	NUM
inlawrev-18024	876	60	the	the	DET
inlawrev-18024	876	61	court	court	NOUN
inlawrev-18024	876	62	granted	grant	VERB
inlawrev-18024	876	63	lacey	lacey	PROPN
inlawrev-18024	876	64	’s	’s	PART
inlawrev-18024	876	65	motion	motion	NOUN
inlawrev-18024	876	66	to	to	PART
inlawrev-18024	876	67	take	take	VERB
inlawrev-18024	876	68	judicial	judicial	ADJ
inlawrev-18024	876	69	notice	notice	NOUN
inlawrev-18024	876	70	,	,	PUNCT
inlawrev-18024	876	71	but	but	CCONJ
inlawrev-18024	876	72	denied	deny	VERB
inlawrev-18024	876	73	his	his	PRON
inlawrev-18024	876	74	petition	petition	NOUN
inlawrev-18024	876	75	for	for	ADP
inlawrev-18024	876	76	rehearing.367	rehearing.367	PROPN
inlawrev-18024	876	77	while	while	SCONJ
inlawrev-18024	876	78	lacey	lacey	PROPN
inlawrev-18024	876	79	’s	’s	PART
inlawrev-18024	876	80	prior	prior	ADJ
inlawrev-18024	876	81	claim	claim	NOUN
inlawrev-18024	876	82	was	be	AUX
inlawrev-18024	876	83	pending	pende	VERB
inlawrev-18024	876	84	,	,	PUNCT
inlawrev-18024	876	85	he	he	PRON
inlawrev-18024	876	86	filed	file	VERB
inlawrev-18024	876	87	an	an	DET
inlawrev-18024	876	88	appeal.368	appeal.368	NOUN
inlawrev-18024	876	89	on	on	ADP
inlawrev-18024	876	90	appeal	appeal	NOUN
inlawrev-18024	876	91	,	,	PUNCT
inlawrev-18024	876	92	the	the	DET
inlawrev-18024	876	93	department	department	NOUN
inlawrev-18024	876	94	argued	argue	VERB
inlawrev-18024	876	95	that	that	SCONJ
inlawrev-18024	876	96	lacey	lacey	PROPN
inlawrev-18024	876	97	failed	fail	VERB
inlawrev-18024	876	98	“	"	PUNCT
inlawrev-18024	876	99	to	to	PART
inlawrev-18024	876	100	state	state	VERB
inlawrev-18024	876	101	any	any	DET
inlawrev-18024	876	102	claim	claim	NOUN
inlawrev-18024	876	103	upon	upon	SCONJ
inlawrev-18024	876	104	which	which	DET
inlawrev-18024	876	105	relief	relief	NOUN
inlawrev-18024	876	106	may	may	AUX
inlawrev-18024	876	107	be	be	AUX
inlawrev-18024	876	108	granted	grant	VERB
inlawrev-18024	876	109	because	because	SCONJ
inlawrev-18024	876	110	it	it	PRON
inlawrev-18024	876	111	presents	present	VERB
inlawrev-18024	876	112	the	the	DET
inlawrev-18024	876	113	same	same	ADJ
inlawrev-18024	876	114	four	four	NUM
inlawrev-18024	876	115	claims	claim	NOUN
inlawrev-18024	876	116	and	and	CCONJ
inlawrev-18024	876	117	theories	theory	NOUN
inlawrev-18024	876	118	for	for	ADP
inlawrev-18024	876	119	relief	relief	NOUN
inlawrev-18024	876	120	as	as	SCONJ
inlawrev-18024	876	121	presented	present	VERB
inlawrev-18024	876	122	in	in	ADP
inlawrev-18024	876	123	[	[	X
inlawrev-18024	876	124	lacey	lacey	NOUN
inlawrev-18024	876	125	’s	’s	X
inlawrev-18024	876	126	previous	previous	ADJ
inlawrev-18024	876	127	appeal.]”369	appeal.]”369	PROPN
inlawrev-18024	876	128	lacey	lacey	PROPN
inlawrev-18024	876	129	,	,	PUNCT
inlawrev-18024	876	130	however	however	ADV
inlawrev-18024	876	131	,	,	PUNCT
inlawrev-18024	876	132	maintained	maintain	VERB
inlawrev-18024	876	133	that	that	SCONJ
inlawrev-18024	876	134	his	his	PRON
inlawrev-18024	876	135	cases	case	NOUN
inlawrev-18024	876	136	were	be	AUX
inlawrev-18024	876	137	substantively	substantively	ADV
inlawrev-18024	876	138	distinctive	distinctive	ADJ
inlawrev-18024	876	139	“	"	PUNCT
inlawrev-18024	876	140	because	because	SCONJ
inlawrev-18024	876	141	his	his	PRON
inlawrev-18024	876	142	theory	theory	NOUN
inlawrev-18024	876	143	of	of	ADP
inlawrev-18024	876	144	358	358	NUM
inlawrev-18024	876	145	.	.	PUNCT
inlawrev-18024	877	1	i	i	PRON
inlawrev-18024	877	2	d.	d.	PROPN
inlawrev-18024	877	3	at	at	ADP
inlawrev-18024	877	4	881	881	NUM
inlawrev-18024	877	5	-	-	SYM
inlawrev-18024	877	6	82	82	NUM
inlawrev-18024	877	7	(	(	PUNCT
inlawrev-18024	877	8	alterations	alteration	NOUN
inlawrev-18024	877	9	in	in	ADP
inlawrev-18024	877	10	original	original	ADJ
inlawrev-18024	877	11	)	)	PUNCT
inlawrev-18024	877	12	.	.	PUNCT
inlawrev-18024	878	1	359	359	X
inlawrev-18024	878	2	.	.	PUNCT
inlawrev-18024	879	1	i	i	PRON
inlawrev-18024	879	2	d.	d.	PROPN
inlawrev-18024	879	3	at	at	ADP
inlawrev-18024	879	4	882	882	NUM
inlawrev-18024	879	5	.	.	PUNCT
inlawrev-18024	880	1	360	360	NUM
inlawrev-18024	880	2	.	.	PUNCT
inlawrev-18024	880	3	954	954	NUM
inlawrev-18024	880	4	n.e.2d	n.e.2d	NUM
inlawrev-18024	880	5	536	536	NUM
inlawrev-18024	880	6	(	(	PUNCT
inlawrev-18024	880	7	ind	ind	NOUN
inlawrev-18024	880	8	.	.	PUNCT
inlawrev-18024	881	1	t.c	t.c	PROPN
inlawrev-18024	881	2	.	.	PROPN
inlawrev-18024	881	3	2011	2011	NUM
inlawrev-18024	881	4	)	)	PUNCT
inlawrev-18024	881	5	.	.	PUNCT
inlawrev-18024	882	1	361	361	X
inlawrev-18024	882	2	.	.	PUNCT
inlawrev-18024	883	1	i	i	PRON
inlawrev-18024	883	2	d.	d.	PROPN
inlawrev-18024	883	3	at	at	ADP
inlawrev-18024	883	4	536	536	NUM
inlawrev-18024	883	5	.	.	PUNCT
inlawrev-18024	884	1	362	362	NUM
inlawrev-18024	884	2	.	.	PUNCT
inlawrev-18024	885	1	i	i	PRON
inlawrev-18024	885	2	d.	d.	PROPN
inlawrev-18024	885	3	at	at	ADP
inlawrev-18024	885	4	537	537	NUM
inlawrev-18024	885	5	(	(	PUNCT
inlawrev-18024	885	6	citing	cite	VERB
inlawrev-18024	885	7	lacey	lacey	NOUN
inlawrev-18024	885	8	v.	v.	ADP
inlawrev-18024	885	9	ind	ind	PROPN
inlawrev-18024	885	10	.	.	PUNCT
inlawrev-18024	886	1	dep’t	dep’t	NOUN
inlawrev-18024	886	2	of	of	ADP
inlawrev-18024	886	3	state	state	NOUN
inlawrev-18024	886	4	revenue	revenue	NOUN
inlawrev-18024	886	5	,	,	PUNCT
inlawrev-18024	886	6	no	no	INTJ
inlawrev-18024	886	7	.	.	NOUN
inlawrev-18024	886	8	49t10	49t10	NUM
inlawrev-18024	886	9	-	-	PUNCT
inlawrev-18024	886	10	0906	0906	NUM
inlawrev-18024	886	11	-	-	PUNCT
inlawrev-18024	886	12	ta-25	ta-25	NOUN
inlawrev-18024	886	13	,	,	PUNCT
inlawrev-18024	886	14	slip	slip	VERB
inlawrev-18024	886	15	op	op	NOUN
inlawrev-18024	886	16	.	.	PUNCT
inlawrev-18024	887	1	*	*	PUNCT
inlawrev-18024	887	2	3	3	NUM
inlawrev-18024	887	3	-	-	SYM
inlawrev-18024	887	4	4	4	NUM
inlawrev-18024	887	5	,	,	PUNCT
inlawrev-18024	887	6	2009	2009	NUM
inlawrev-18024	887	7	wl	wl	SYM
inlawrev-18024	887	8	3426348	3426348	NUM
inlawrev-18024	887	9	(	(	PUNCT
inlawrev-18024	887	10	ind	ind	NOUN
inlawrev-18024	887	11	.	.	PUNCT
inlawrev-18024	888	1	t.c	t.c	PROPN
inlawrev-18024	888	2	.	.	PROPN
inlawrev-18024	888	3	oct	oct	PROPN
inlawrev-18024	888	4	.	.	PROPN
inlawrev-18024	888	5	26	26	NUM
inlawrev-18024	888	6	,	,	PUNCT
inlawrev-18024	888	7	2009	2009	NUM
inlawrev-18024	888	8	)	)	PUNCT
inlawrev-18024	888	9	)	)	PUNCT
inlawrev-18024	888	10	.	.	PUNCT
inlawrev-18024	889	1	363	363	NUM
inlawrev-18024	889	2	.	.	PUNCT
inlawrev-18024	890	1	i	i	PRON
inlawrev-18024	890	2	d.	d.	PROPN
inlawrev-18024	890	3	(	(	PUNCT
inlawrev-18024	890	4	quoting	quote	VERB
inlawrev-18024	890	5	lacey	lacey	PROPN
inlawrev-18024	890	6	v.	v.	ADP
inlawrev-18024	890	7	ind	ind	PROPN
inlawrev-18024	890	8	.	.	PUNCT
inlawrev-18024	891	1	dep’t	dep’t	NOUN
inlawrev-18024	891	2	of	of	ADP
inlawrev-18024	891	3	state	state	NOUN
inlawrev-18024	891	4	rev	rev	PROPN
inlawrev-18024	891	5	.	.	PUNCT
inlawrev-18024	892	1	(	(	PUNCT
inlawrev-18024	892	2	lacey	lacey	PROPN
inlawrev-18024	892	3	ii	ii	PROPN
inlawrev-18024	892	4	)	)	PUNCT
inlawrev-18024	892	5	,	,	PUNCT
inlawrev-18024	892	6	948	948	NUM
inlawrev-18024	892	7	n.e.2d	n.e.2d	NOUN
inlawrev-18024	892	8	878	878	NUM
inlawrev-18024	892	9	(	(	PUNCT
inlawrev-18024	892	10	ind	ind	NOUN
inlawrev-18024	892	11	.	.	PUNCT
inlawrev-18024	893	1	t.c	t.c	PROPN
inlawrev-18024	893	2	.	.	PROPN
inlawrev-18024	893	3	2011	2011	NUM
inlawrev-18024	893	4	)	)	PUNCT
inlawrev-18024	893	5	)	)	PUNCT
inlawrev-18024	893	6	.	.	PUNCT
inlawrev-18024	894	1	364	364	NUM
inlawrev-18024	894	2	.	.	PUNCT
inlawrev-18024	895	1	i	i	PRON
inlawrev-18024	895	2	d.	d.	PROPN
inlawrev-18024	895	3	365	365	NUM
inlawrev-18024	895	4	.	.	PUNCT
inlawrev-18024	896	1	i	i	PRON
inlawrev-18024	896	2	d.	d.	PROPN
inlawrev-18024	896	3	366	366	NUM
inlawrev-18024	896	4	.	.	PUNCT
inlawrev-18024	897	1	i	i	PRON
inlawrev-18024	897	2	d.	d.	PROPN
inlawrev-18024	897	3	(	(	PUNCT
inlawrev-18024	897	4	citing	cite	VERB
inlawrev-18024	897	5	miles	mile	NOUN
inlawrev-18024	897	6	v.	v.	ADP
inlawrev-18024	897	7	dep’t	dep’t	NOUN
inlawrev-18024	897	8	of	of	ADP
inlawrev-18024	897	9	treasury	treasury	PROPN
inlawrev-18024	897	10	,	,	PUNCT
inlawrev-18024	897	11	199	199	NUM
inlawrev-18024	897	12	n.e	n.e	PROPN
inlawrev-18024	897	13	.	.	PROPN
inlawrev-18024	897	14	372	372	NUM
inlawrev-18024	897	15	(	(	PUNCT
inlawrev-18024	897	16	ind	ind	NOUN
inlawrev-18024	897	17	.	.	PUNCT
inlawrev-18024	897	18	1935	1935	NUM
inlawrev-18024	897	19	)	)	PUNCT
inlawrev-18024	897	20	)	)	PUNCT
inlawrev-18024	897	21	.	.	PUNCT
inlawrev-18024	898	1	367	367	NUM
inlawrev-18024	898	2	.	.	PUNCT
inlawrev-18024	899	1	i	i	PRON
inlawrev-18024	899	2	d.	d.	PROPN
inlawrev-18024	899	3	368	368	NUM
inlawrev-18024	899	4	.	.	PUNCT
inlawrev-18024	900	1	i	i	PRON
inlawrev-18024	900	2	d.	d.	PROPN
inlawrev-18024	900	3	369	369	NUM
inlawrev-18024	900	4	.	.	PUNCT
inlawrev-18024	901	1	i	i	PRON
inlawrev-18024	901	2	d.	d.	PROPN
inlawrev-18024	901	3	at	at	ADP
inlawrev-18024	901	4	537	537	NUM
inlawrev-18024	901	5	-	-	SYM
inlawrev-18024	901	6	38	38	NUM
inlawrev-18024	901	7	.	.	PUNCT
inlawrev-18024	902	1	2012	2012	NUM
inlawrev-18024	902	2	]	]	PUNCT
inlawrev-18024	902	3	taxation	taxation	NOUN
inlawrev-18024	902	4	1375	1375	NUM
inlawrev-18024	902	5	non	non	NOUN
inlawrev-18024	902	6	-	-	NOUN
inlawrev-18024	902	7	taxability	taxability	NOUN
inlawrev-18024	902	8	in	in	ADP
inlawrev-18024	902	9	this	this	DET
inlawrev-18024	902	10	case	case	NOUN
inlawrev-18024	902	11	.	.	PUNCT
inlawrev-18024	902	12	.	.	PUNCT
inlawrev-18024	903	1	.	.	PUNCT
inlawrev-18024	904	1	hinges	hinge	NOUN
inlawrev-18024	904	2	upon	upon	SCONJ
inlawrev-18024	904	3	the	the	DET
inlawrev-18024	904	4	miles	mile	NOUN
inlawrev-18024	904	5	case	case	NOUN
inlawrev-18024	904	6	.	.	PUNCT
inlawrev-18024	905	1	”370	”370	PUNCT
inlawrev-18024	906	1	the	the	DET
inlawrev-18024	906	2	tax	tax	NOUN
inlawrev-18024	906	3	court	court	NOUN
inlawrev-18024	906	4	disagreed	disagree	VERB
inlawrev-18024	906	5	,	,	PUNCT
inlawrev-18024	906	6	finding	find	VERB
inlawrev-18024	906	7	“	"	PUNCT
inlawrev-18024	906	8	lacey	lacey	VERB
inlawrev-18024	906	9	’s	’s	PART
inlawrev-18024	906	10	arguments	argument	NOUN
inlawrev-18024	906	11	and	and	CCONJ
inlawrev-18024	906	12	new	new	ADJ
inlawrev-18024	906	13	authorities	authority	NOUN
inlawrev-18024	906	14	unpersuasive	unpersuasive	ADJ
inlawrev-18024	906	15	.	.	PUNCT
inlawrev-18024	906	16	”	"	PUNCT
inlawrev-18024	907	1	the	the	DET
inlawrev-18024	907	2	tax	tax	NOUN
inlawrev-18024	907	3	court	court	NOUN
inlawrev-18024	907	4	thus	thus	ADV
inlawrev-18024	907	5	determined	determine	VERB
inlawrev-18024	907	6	that	that	SCONJ
inlawrev-18024	907	7	lacey	lacey	VERB
inlawrev-18024	907	8	’s	’s	PART
inlawrev-18024	907	9	arguments	argument	NOUN
inlawrev-18024	907	10	from	from	ADP
inlawrev-18024	907	11	miles	mile	NOUN
inlawrev-18024	907	12	did	do	AUX
inlawrev-18024	907	13	“	"	PUNCT
inlawrev-18024	907	14	not	not	PART
inlawrev-18024	907	15	create	create	VERB
inlawrev-18024	907	16	a	a	DET
inlawrev-18024	907	17	new	new	ADJ
inlawrev-18024	907	18	substantive	substantive	ADJ
inlawrev-18024	907	19	issue	issue	NOUN
inlawrev-18024	907	20	for	for	ADP
inlawrev-18024	907	21	[	[	PUNCT
inlawrev-18024	907	22	the	the	DET
inlawrev-18024	907	23	tax	tax	NOUN
inlawrev-18024	907	24	]	]	PUNCT
inlawrev-18024	907	25	court	court	NOUN
inlawrev-18024	907	26	’s	’s	PART
inlawrev-18024	907	27	review	review	NOUN
inlawrev-18024	907	28	.	.	PUNCT
inlawrev-18024	907	29	”371	”371	PUNCT
inlawrev-18024	908	1	the	the	DET
inlawrev-18024	908	2	court	court	NOUN
inlawrev-18024	908	3	held	hold	VERB
inlawrev-18024	908	4	that	that	SCONJ
inlawrev-18024	908	5	the	the	DET
inlawrev-18024	908	6	issues	issue	NOUN
inlawrev-18024	908	7	in	in	ADP
inlawrev-18024	908	8	the	the	DET
inlawrev-18024	908	9	current	current	ADJ
inlawrev-18024	908	10	action	action	NOUN
inlawrev-18024	908	11	were	be	AUX
inlawrev-18024	908	12	“	"	PUNCT
inlawrev-18024	908	13	substantially	substantially	ADV
inlawrev-18024	908	14	the	the	DET
inlawrev-18024	908	15	same	same	ADJ
inlawrev-18024	908	16	as	as	ADP
inlawrev-18024	908	17	those	those	PRON
inlawrev-18024	908	18	decided	decide	VERB
inlawrev-18024	908	19	in	in	ADP
inlawrev-18024	908	20	[	[	PUNCT
inlawrev-18024	908	21	lacey	lacey	NOUN
inlawrev-18024	908	22	’s	’s	X
inlawrev-18024	908	23	previous	previous	ADJ
inlawrev-18024	908	24	appeal	appeal	NOUN
inlawrev-18024	908	25	]	]	PUNCT
inlawrev-18024	908	26	”	"	PUNCT
inlawrev-18024	908	27	and	and	CCONJ
inlawrev-18024	908	28	dismissed	dismiss	VERB
inlawrev-18024	908	29	the	the	DET
inlawrev-18024	908	30	case.372	case.372	NUM
inlawrev-18024	908	31	therefore	therefore	ADV
inlawrev-18024	908	32	,	,	PUNCT
inlawrev-18024	908	33	the	the	DET
inlawrev-18024	908	34	tax	tax	NOUN
inlawrev-18024	908	35	court	court	NOUN
inlawrev-18024	908	36	upheld	uphold	VERB
inlawrev-18024	908	37	its	its	PRON
inlawrev-18024	908	38	prior	prior	ADJ
inlawrev-18024	908	39	decisions	decision	NOUN
inlawrev-18024	908	40	and	and	CCONJ
inlawrev-18024	908	41	granted	grant	VERB
inlawrev-18024	908	42	the	the	DET
inlawrev-18024	908	43	department	department	NOUN
inlawrev-18024	908	44	’s	’s	PART
inlawrev-18024	908	45	motion	motion	NOUN
inlawrev-18024	908	46	to	to	ADP
inlawrev-18024	908	47	dismiss.373	dismiss.373	PROPN
inlawrev-18024	908	48	3	3	NUM
inlawrev-18024	908	49	.	.	PUNCT
inlawrev-18024	909	1	lacey	lacey	PROPN
inlawrev-18024	909	2	v.	v.	PROPN
inlawrev-18024	909	3	indiana	indiana	PROPN
inlawrev-18024	909	4	department	department	PROPN
inlawrev-18024	909	5	of	of	ADP
inlawrev-18024	909	6	state	state	PROPN
inlawrev-18024	909	7	revenue.374	revenue.374	PROPN
inlawrev-18024	909	8	—	—	PUNCT
inlawrev-18024	909	9	lacey	lacey	NOUN
inlawrev-18024	909	10	filed	file	VERB
inlawrev-18024	909	11	an	an	DET
inlawrev-18024	909	12	original	original	ADJ
inlawrev-18024	909	13	tax	tax	NOUN
inlawrev-18024	909	14	appeal	appeal	NOUN
inlawrev-18024	909	15	asserting	assert	VERB
inlawrev-18024	909	16	that	that	SCONJ
inlawrev-18024	909	17	indiana	indiana	PROPN
inlawrev-18024	909	18	’s	’s	PART
inlawrev-18024	909	19	adjusted	adjust	VERB
inlawrev-18024	909	20	gross	gross	ADJ
inlawrev-18024	909	21	income	income	NOUN
inlawrev-18024	909	22	tax	tax	NOUN
inlawrev-18024	909	23	(	(	PUNCT
inlawrev-18024	909	24	agit	agit	ADJ
inlawrev-18024	909	25	)	)	PUNCT
inlawrev-18024	909	26	did	do	AUX
inlawrev-18024	909	27	not	not	PART
inlawrev-18024	909	28	apply	apply	VERB
inlawrev-18024	909	29	to	to	ADP
inlawrev-18024	909	30	his	his	PRON
inlawrev-18024	909	31	2008	2008	NUM
inlawrev-18024	909	32	income.375	income.375	PROPN
inlawrev-18024	909	33	lacey	lacey	NOUN
inlawrev-18024	909	34	had	have	AUX
inlawrev-18024	909	35	previously	previously	ADV
inlawrev-18024	909	36	filed	file	VERB
inlawrev-18024	909	37	three	three	NUM
inlawrev-18024	909	38	similar	similar	ADJ
inlawrev-18024	909	39	appeals	appeal	NOUN
inlawrev-18024	909	40	,	,	PUNCT
inlawrev-18024	909	41	setting	set	VERB
inlawrev-18024	909	42	forth	forth	ADP
inlawrev-18024	909	43	numerous	numerous	ADJ
inlawrev-18024	909	44	arguments	argument	NOUN
inlawrev-18024	909	45	about	about	ADP
inlawrev-18024	909	46	why	why	SCONJ
inlawrev-18024	909	47	his	his	PRON
inlawrev-18024	909	48	employment	employment	NOUN
inlawrev-18024	909	49	compensation	compensation	NOUN
inlawrev-18024	909	50	was	be	AUX
inlawrev-18024	909	51	not	not	PART
inlawrev-18024	909	52	subject	subject	ADJ
inlawrev-18024	909	53	to	to	ADP
inlawrev-18024	909	54	agi.376	agi.376	NOUN
inlawrev-18024	909	55	he	he	PRON
inlawrev-18024	909	56	had	have	AUX
inlawrev-18024	909	57	also	also	ADV
inlawrev-18024	909	58	“	"	PUNCT
inlawrev-18024	909	59	received	receive	VERB
inlawrev-18024	909	60	five	five	NUM
inlawrev-18024	909	61	written	write	VERB
inlawrev-18024	909	62	determinations	determination	NOUN
inlawrev-18024	909	63	”	"	PUNCT
inlawrev-18024	909	64	explaining	explain	VERB
inlawrev-18024	909	65	that	that	SCONJ
inlawrev-18024	909	66	his	his	PRON
inlawrev-18024	909	67	income	income	NOUN
inlawrev-18024	909	68	was	be	AUX
inlawrev-18024	909	69	subject	subject	ADJ
inlawrev-18024	909	70	to	to	ADP
inlawrev-18024	909	71	the	the	DET
inlawrev-18024	909	72	agit.377	agit.377	NOUN
inlawrev-18024	909	73	in	in	ADP
inlawrev-18024	909	74	august	august	PROPN
inlawrev-18024	909	75	2011	2011	NUM
inlawrev-18024	909	76	,	,	PUNCT
inlawrev-18024	909	77	the	the	DET
inlawrev-18024	909	78	tax	tax	NOUN
inlawrev-18024	909	79	court	court	NOUN
inlawrev-18024	909	80	dismissed	dismiss	VERB
inlawrev-18024	909	81	his	his	PRON
inlawrev-18024	909	82	appeal	appeal	NOUN
inlawrev-18024	909	83	“	"	PUNCT
inlawrev-18024	909	84	because	because	SCONJ
inlawrev-18024	909	85	the	the	DET
inlawrev-18024	909	86	facts	fact	NOUN
inlawrev-18024	909	87	,	,	PUNCT
inlawrev-18024	909	88	issues	issue	NOUN
inlawrev-18024	909	89	,	,	PUNCT
inlawrev-18024	909	90	and	and	CCONJ
inlawrev-18024	909	91	arguments	argument	NOUN
inlawrev-18024	909	92	that	that	PRON
inlawrev-18024	909	93	lacey	lacey	PROPN
inlawrev-18024	909	94	asserted	assert	VERB
inlawrev-18024	909	95	were	be	AUX
inlawrev-18024	909	96	substantially	substantially	ADV
inlawrev-18024	909	97	the	the	DET
inlawrev-18024	909	98	same	same	ADJ
inlawrev-18024	909	99	as	as	ADP
inlawrev-18024	909	100	those	those	PRON
inlawrev-18024	909	101	presented	present	VERB
inlawrev-18024	909	102	and	and	CCONJ
inlawrev-18024	909	103	resolved	resolve	VERB
inlawrev-18024	909	104	in	in	ADP
inlawrev-18024	909	105	[	[	PUNCT
inlawrev-18024	909	106	a	a	DET
inlawrev-18024	909	107	previous	previous	ADJ
inlawrev-18024	909	108	case].”378	case].”378	NOUN
inlawrev-18024	909	109	the	the	DET
inlawrev-18024	909	110	department	department	NOUN
inlawrev-18024	909	111	sought	seek	VERB
inlawrev-18024	909	112	attorney	attorney	NOUN
inlawrev-18024	909	113	fees	fee	NOUN
inlawrev-18024	909	114	under	under	ADP
inlawrev-18024	909	115	ic	ic	PROPN
inlawrev-18024	909	116	34	34	NUM
inlawrev-18024	909	117	-	-	SYM
inlawrev-18024	909	118	52	52	NUM
inlawrev-18024	909	119	-	-	PUNCT
inlawrev-18024	909	120	1	1	NUM
inlawrev-18024	909	121	-	-	NUM
inlawrev-18024	909	122	1.379	1.379	NUM
inlawrev-18024	909	123	in	in	ADP
inlawrev-18024	909	124	its	its	PRON
inlawrev-18024	909	125	opinion	opinion	NOUN
inlawrev-18024	909	126	regarding	regard	VERB
inlawrev-18024	909	127	lacey	lacey	PROPN
inlawrev-18024	909	128	’s	’s	PART
inlawrev-18024	909	129	second	second	ADJ
inlawrev-18024	909	130	appeal	appeal	NOUN
inlawrev-18024	909	131	,	,	PUNCT
inlawrev-18024	909	132	the	the	DET
inlawrev-18024	909	133	tax	tax	NOUN
inlawrev-18024	909	134	court	court	NOUN
inlawrev-18024	909	135	noted	note	VERB
inlawrev-18024	909	136	that	that	SCONJ
inlawrev-18024	909	137	it	it	PRON
inlawrev-18024	909	138	“	"	PUNCT
inlawrev-18024	909	139	marked	mark	VERB
inlawrev-18024	909	140	the	the	DET
inlawrev-18024	909	141	third	third	ADJ
inlawrev-18024	909	142	time	time	NOUN
inlawrev-18024	909	143	the	the	DET
inlawrev-18024	909	144	court	court	NOUN
inlawrev-18024	909	145	had	have	AUX
inlawrev-18024	909	146	rejected	reject	VERB
inlawrev-18024	909	147	the	the	DET
inlawrev-18024	909	148	claim	claim	NOUN
inlawrev-18024	909	149	that	that	SCONJ
inlawrev-18024	909	150	one	one	NUM
inlawrev-18024	909	151	’s	’s	PART
inlawrev-18024	909	152	employment	employment	NOUN
inlawrev-18024	909	153	compensation	compensation	NOUN
inlawrev-18024	909	154	does	do	AUX
inlawrev-18024	909	155	not	not	PART
inlawrev-18024	909	156	constitute	constitute	VERB
inlawrev-18024	909	157	income	income	NOUN
inlawrev-18024	909	158	subject	subject	ADJ
inlawrev-18024	909	159	to	to	ADP
inlawrev-18024	909	160	agit	agit	NOUN
inlawrev-18024	909	161	and	and	CCONJ
inlawrev-18024	909	162	that	that	SCONJ
inlawrev-18024	909	163	both	both	CCONJ
inlawrev-18024	909	164	the	the	DET
inlawrev-18024	909	165	federal	federal	ADJ
inlawrev-18024	909	166	courts	court	NOUN
inlawrev-18024	909	167	and	and	CCONJ
inlawrev-18024	909	168	the	the	DET
inlawrev-18024	909	169	internal	internal	ADJ
inlawrev-18024	909	170	revenue	revenue	NOUN
inlawrev-18024	909	171	service	service	NOUN
inlawrev-18024	909	172	have	have	AUX
inlawrev-18024	909	173	deemed	deem	VERB
inlawrev-18024	909	174	claims	claim	NOUN
inlawrev-18024	909	175	similar	similar	ADJ
inlawrev-18024	909	176	to	to	PART
inlawrev-18024	909	177	lacey	lacey	VERB
inlawrev-18024	909	178	’s	’s	ADV
inlawrev-18024	909	179	as	as	ADV
inlawrev-18024	909	180	frivolous	frivolous	ADJ
inlawrev-18024	909	181	and	and	CCONJ
inlawrev-18024	909	182	sanctionable	sanctionable	ADJ
inlawrev-18024	909	183	.	.	PUNCT
inlawrev-18024	909	184	”380	”380	PUNCT
inlawrev-18024	910	1	in	in	ADP
inlawrev-18024	910	2	dealing	deal	VERB
inlawrev-18024	910	3	with	with	ADP
inlawrev-18024	910	4	lacey	lacey	PROPN
inlawrev-18024	910	5	’s	’s	PART
inlawrev-18024	910	6	repetitive	repetitive	ADJ
inlawrev-18024	910	7	claims	claim	NOUN
inlawrev-18024	910	8	,	,	PUNCT
inlawrev-18024	910	9	the	the	DET
inlawrev-18024	910	10	court	court	NOUN
inlawrev-18024	910	11	stated	state	VERB
inlawrev-18024	910	12	that	that	SCONJ
inlawrev-18024	910	13	“	"	PUNCT
inlawrev-18024	910	14	in	in	ADP
inlawrev-18024	910	15	the	the	DET
inlawrev-18024	910	16	future	future	NOUN
inlawrev-18024	910	17	,	,	PUNCT
inlawrev-18024	910	18	when	when	SCONJ
inlawrev-18024	910	19	a	a	DET
inlawrev-18024	910	20	taxpayer	taxpayer	NOUN
inlawrev-18024	910	21	advances	advance	VERB
inlawrev-18024	910	22	the	the	DET
inlawrev-18024	910	23	same	same	ADJ
inlawrev-18024	910	24	.	.	PUNCT
inlawrev-18024	910	25	.	.	PUNCT
inlawrev-18024	910	26	.	.	PUNCT
inlawrev-18024	911	1	argument	argument	NOUN
inlawrev-18024	911	2	,	,	PUNCT
inlawrev-18024	911	3	the	the	DET
inlawrev-18024	911	4	court	court	NOUN
inlawrev-18024	911	5	will	will	AUX
inlawrev-18024	911	6	not	not	PART
inlawrev-18024	911	7	hesitate	hesitate	VERB
inlawrev-18024	911	8	to	to	PART
inlawrev-18024	911	9	consider	consider	VERB
inlawrev-18024	911	10	whether	whether	SCONJ
inlawrev-18024	911	11	an	an	DET
inlawrev-18024	911	12	award	award	NOUN
inlawrev-18024	911	13	of	of	ADP
inlawrev-18024	911	14	attorney	attorney	NOUN
inlawrev-18024	911	15	fees	fee	NOUN
inlawrev-18024	911	16	is	be	AUX
inlawrev-18024	911	17	appropriate	appropriate	ADJ
inlawrev-18024	911	18	.	.	PUNCT
inlawrev-18024	911	19	”381	”381	PUNCT
inlawrev-18024	912	1	then	then	ADV
inlawrev-18024	912	2	,	,	PUNCT
inlawrev-18024	912	3	on	on	ADP
inlawrev-18024	912	4	june	june	PROPN
inlawrev-18024	912	5	15	15	NUM
inlawrev-18024	912	6	,	,	PUNCT
inlawrev-18024	912	7	2011	2011	NUM
inlawrev-18024	912	8	,	,	PUNCT
inlawrev-18024	912	9	lacey	lacey	PROPN
inlawrev-18024	912	10	filed	file	VERB
inlawrev-18024	912	11	two	two	NUM
inlawrev-18024	912	12	motions	motion	NOUN
inlawrev-18024	912	13	in	in	ADP
inlawrev-18024	912	14	response	response	NOUN
inlawrev-18024	912	15	to	to	ADP
inlawrev-18024	912	16	which	which	PRON
inlawrev-18024	912	17	“	"	PUNCT
inlawrev-18024	912	18	the	the	DET
inlawrev-18024	912	19	court	court	NOUN
inlawrev-18024	912	20	took	take	VERB
inlawrev-18024	912	21	judicial	judicial	ADJ
inlawrev-18024	912	22	notice	notice	NOUN
inlawrev-18024	912	23	of	of	ADP
inlawrev-18024	912	24	miles	mile	NOUN
inlawrev-18024	912	25	,	,	PUNCT
inlawrev-18024	912	26	but	but	CCONJ
inlawrev-18024	912	27	denied	deny	VERB
inlawrev-18024	912	28	lacey	lacey	PROPN
inlawrev-18024	912	29	’s	’s	PART
inlawrev-18024	912	30	petition	petition	NOUN
inlawrev-18024	912	31	for	for	ADP
inlawrev-18024	912	32	rehearing	rehear	VERB
inlawrev-18024	912	33	.	.	PUNCT
inlawrev-18024	913	1	”382	”382	X
inlawrev-18024	913	2	four	four	NUM
inlawrev-18024	913	3	months	month	NOUN
inlawrev-18024	913	4	later	later	ADV
inlawrev-18024	913	5	,	,	PUNCT
inlawrev-18024	913	6	the	the	DET
inlawrev-18024	913	7	department	department	NOUN
inlawrev-18024	913	8	filed	file	VERB
inlawrev-18024	913	9	a	a	DET
inlawrev-18024	913	10	motion	motion	NOUN
inlawrev-18024	913	11	for	for	ADP
inlawrev-18024	913	12	attorney	attorney	NOUN
inlawrev-18024	913	13	’s	’s	PART
inlawrev-18024	913	14	fees.383	fees.383	NOUN
inlawrev-18024	913	15	during	during	ADP
inlawrev-18024	913	16	the	the	DET
inlawrev-18024	913	17	hearing	hearing	NOUN
inlawrev-18024	913	18	,	,	PUNCT
inlawrev-18024	913	19	the	the	DET
inlawrev-18024	913	20	department	department	NOUN
inlawrev-18024	913	21	argued	argue	VERB
inlawrev-18024	913	22	it	it	PRON
inlawrev-18024	913	23	was	be	AUX
inlawrev-18024	913	24	“	"	PUNCT
inlawrev-18024	913	25	entitled	entitle	VERB
inlawrev-18024	913	26	to	to	ADP
inlawrev-18024	913	27	an	an	DET
inlawrev-18024	913	28	award	award	NOUN
inlawrev-18024	913	29	of	of	ADP
inlawrev-18024	913	30	attorney	attorney	NOUN
inlawrev-18024	913	31	fees	fee	NOUN
inlawrev-18024	913	32	because	because	SCONJ
inlawrev-18024	913	33	lacey	lacey	PROPN
inlawrev-18024	913	34	continued	continue	VERB
inlawrev-18024	913	35	to	to	PART
inlawrev-18024	913	36	pursue	pursue	VERB
inlawrev-18024	913	37	his	his	PRON
inlawrev-18024	913	38	claim	claim	NOUN
inlawrev-18024	913	39	.	.	PUNCT
inlawrev-18024	913	40	.	.	PUNCT
inlawrev-18024	914	1	.	.	PUNCT
inlawrev-18024	915	1	,	,	PUNCT
inlawrev-18024	915	2	reiterating	reiterate	VERB
inlawrev-18024	915	3	the	the	DET
inlawrev-18024	915	4	same	same	ADJ
inlawrev-18024	915	5	arguments	argument	NOUN
inlawrev-18024	915	6	that	that	PRON
inlawrev-18024	915	7	proved	prove	VERB
inlawrev-18024	915	8	unsuccessful	unsuccessful	ADJ
inlawrev-18024	915	9	[	[	PUNCT
inlawrev-18024	915	10	previously].”384	previously].”384	PROPN
inlawrev-18024	915	11	indiana	indiana	PROPN
inlawrev-18024	915	12	code	code	PROPN
inlawrev-18024	915	13	section	section	NOUN
inlawrev-18024	915	14	370	370	NUM
inlawrev-18024	915	15	.	.	PUNCT
inlawrev-18024	916	1	i	i	PRON
inlawrev-18024	916	2	d.	d.	PROPN
inlawrev-18024	916	3	at	at	ADP
inlawrev-18024	916	4	538	538	NUM
inlawrev-18024	916	5	.	.	PUNCT
inlawrev-18024	916	6	371	371	NUM
inlawrev-18024	916	7	.	.	PUNCT
inlawrev-18024	917	1	i	i	PRON
inlawrev-18024	917	2	d.	d.	PROPN
inlawrev-18024	917	3	372	372	NUM
inlawrev-18024	917	4	.	.	PUNCT
inlawrev-18024	918	1	i	i	PRON
inlawrev-18024	918	2	d.	d.	PROPN
inlawrev-18024	918	3	at	at	ADP
inlawrev-18024	918	4	537	537	NUM
inlawrev-18024	918	5	.	.	PUNCT
inlawrev-18024	918	6	373	373	NUM
inlawrev-18024	918	7	.	.	PUNCT
inlawrev-18024	919	1	i	i	PRON
inlawrev-18024	919	2	d.	d.	PROPN
inlawrev-18024	919	3	374	374	NUM
inlawrev-18024	919	4	.	.	PROPN
inlawrev-18024	920	1	959	959	NUM
inlawrev-18024	920	2	n.e.2d	n.e.2d	NOUN
inlawrev-18024	920	3	936	936	NUM
inlawrev-18024	920	4	(	(	PUNCT
inlawrev-18024	920	5	ind	ind	NOUN
inlawrev-18024	920	6	.	.	PUNCT
inlawrev-18024	921	1	t.c	t.c	PROPN
inlawrev-18024	921	2	.	.	PROPN
inlawrev-18024	921	3	2011	2011	NUM
inlawrev-18024	921	4	)	)	PUNCT
inlawrev-18024	921	5	.	.	PUNCT
inlawrev-18024	922	1	375	375	NUM
inlawrev-18024	922	2	.	.	PUNCT
inlawrev-18024	923	1	i	i	PRON
inlawrev-18024	923	2	d.	d.	PROPN
inlawrev-18024	923	3	at	at	ADP
inlawrev-18024	923	4	937	937	NUM
inlawrev-18024	923	5	.	.	PUNCT
inlawrev-18024	924	1	376	376	NUM
inlawrev-18024	924	2	.	.	PUNCT
inlawrev-18024	925	1	i	i	PRON
inlawrev-18024	925	2	d.	d.	PROPN
inlawrev-18024	925	3	at	at	ADP
inlawrev-18024	925	4	938	938	NUM
inlawrev-18024	925	5	.	.	PUNCT
inlawrev-18024	926	1	377	377	NUM
inlawrev-18024	926	2	.	.	PUNCT
inlawrev-18024	927	1	i	i	PRON
inlawrev-18024	927	2	d.	d.	PROPN
inlawrev-18024	927	3	at	at	ADP
inlawrev-18024	927	4	937	937	NUM
inlawrev-18024	927	5	.	.	PUNCT
inlawrev-18024	928	1	378	378	NUM
inlawrev-18024	928	2	.	.	PUNCT
inlawrev-18024	929	1	i	i	PRON
inlawrev-18024	929	2	d.	d.	PROPN
inlawrev-18024	929	3	379	379	NUM
inlawrev-18024	929	4	.	.	PUNCT
inlawrev-18024	930	1	i	i	PRON
inlawrev-18024	930	2	d.	d.	PROPN
inlawrev-18024	930	3	at	at	ADP
inlawrev-18024	930	4	939	939	NUM
inlawrev-18024	930	5	.	.	PUNCT
inlawrev-18024	931	1	380	380	NUM
inlawrev-18024	931	2	.	.	PUNCT
inlawrev-18024	932	1	i	i	PRON
inlawrev-18024	932	2	d.	d.	PROPN
inlawrev-18024	932	3	at	at	ADP
inlawrev-18024	932	4	938	938	NUM
inlawrev-18024	932	5	.	.	PUNCT
inlawrev-18024	933	1	381	381	NUM
inlawrev-18024	933	2	.	.	PUNCT
inlawrev-18024	934	1	i	i	PRON
inlawrev-18024	934	2	d.	d.	PROPN
inlawrev-18024	934	3	(	(	PUNCT
inlawrev-18024	934	4	quoting	quote	VERB
inlawrev-18024	934	5	lacey	lacey	PROPN
inlawrev-18024	934	6	v.	v.	ADP
inlawrev-18024	934	7	ind	ind	PROPN
inlawrev-18024	934	8	.	.	PUNCT
inlawrev-18024	935	1	dep’t	dep’t	NOUN
inlawrev-18024	935	2	of	of	ADP
inlawrev-18024	935	3	state	state	NOUN
inlawrev-18024	935	4	rev	rev	PROPN
inlawrev-18024	935	5	.	.	PROPN
inlawrev-18024	935	6	,	,	PUNCT
inlawrev-18024	935	7	949	949	NUM
inlawrev-18024	935	8	n.e.2d	n.e.2d	NOUN
inlawrev-18024	935	9	878	878	NUM
inlawrev-18024	935	10	,	,	PUNCT
inlawrev-18024	935	11	882	882	NUM
inlawrev-18024	935	12	(	(	PUNCT
inlawrev-18024	935	13	ind	ind	NOUN
inlawrev-18024	935	14	.	.	PUNCT
inlawrev-18024	936	1	t.c	t.c	PROPN
inlawrev-18024	936	2	.	.	PROPN
inlawrev-18024	936	3	2011	2011	NUM
inlawrev-18024	936	4	)	)	PUNCT
inlawrev-18024	936	5	)	)	PUNCT
inlawrev-18024	936	6	.	.	PUNCT
inlawrev-18024	937	1	382	382	NUM
inlawrev-18024	937	2	.	.	PUNCT
inlawrev-18024	937	3	see	see	VERB
inlawrev-18024	937	4	supra	supra	PROPN
inlawrev-18024	937	5	notes	note	VERB
inlawrev-18024	937	6	354	354	NUM
inlawrev-18024	937	7	-	-	SYM
inlawrev-18024	937	8	66	66	NUM
inlawrev-18024	937	9	and	and	CCONJ
inlawrev-18024	937	10	accompanying	accompany	VERB
inlawrev-18024	937	11	text	text	NOUN
inlawrev-18024	937	12	.	.	PUNCT
inlawrev-18024	938	1	383	383	NUM
inlawrev-18024	938	2	.	.	PUNCT
inlawrev-18024	939	1	lacey	lacey	PROPN
inlawrev-18024	939	2	,	,	PUNCT
inlawrev-18024	939	3	959	959	NUM
inlawrev-18024	939	4	n.e.2d	n.e.2d	NOUN
inlawrev-18024	939	5	at	at	ADP
inlawrev-18024	939	6	939	939	NUM
inlawrev-18024	939	7	.	.	PUNCT
inlawrev-18024	940	1	384	384	NUM
inlawrev-18024	940	2	.	.	PUNCT
inlawrev-18024	941	1	i	i	PRON
inlawrev-18024	941	2	d.	d.	PROPN
inlawrev-18024	941	3	at	at	ADP
inlawrev-18024	941	4	939	939	NUM
inlawrev-18024	941	5	-	-	SYM
inlawrev-18024	941	6	40	40	NUM
inlawrev-18024	941	7	.	.	PUNCT
inlawrev-18024	942	1	1376	1376	NUM
inlawrev-18024	942	2	indiana	indiana	PROPN
inlawrev-18024	942	3	law	law	PROPN
inlawrev-18024	942	4	review	review	NOUN
inlawrev-18024	943	1	[	[	X
inlawrev-18024	943	2	vol	vol	NOUN
inlawrev-18024	943	3	.	.	PUNCT
inlawrev-18024	944	1	45:1341	45:1341	NUM
inlawrev-18024	944	2	34	34	NUM
inlawrev-18024	944	3	-	-	SYM
inlawrev-18024	944	4	52	52	NUM
inlawrev-18024	944	5	-	-	PUNCT
inlawrev-18024	944	6	1	1	NUM
inlawrev-18024	944	7	-	-	PUNCT
inlawrev-18024	944	8	1(b	1(b	NUM
inlawrev-18024	944	9	)	)	PUNCT
inlawrev-18024	944	10	provides	provide	VERB
inlawrev-18024	944	11	that	that	PRON
inlawrev-18024	944	12	:	:	PUNCT
inlawrev-18024	945	1	[	[	X
inlawrev-18024	945	2	i]n	i]n	VERB
inlawrev-18024	945	3	any	any	DET
inlawrev-18024	945	4	civil	civil	ADJ
inlawrev-18024	945	5	action	action	NOUN
inlawrev-18024	945	6	,	,	PUNCT
inlawrev-18024	945	7	the	the	DET
inlawrev-18024	945	8	court	court	NOUN
inlawrev-18024	945	9	may	may	AUX
inlawrev-18024	945	10	award	award	VERB
inlawrev-18024	945	11	attorney	attorney	NOUN
inlawrev-18024	945	12	’s	’s	PART
inlawrev-18024	945	13	fees	fee	NOUN
inlawrev-18024	945	14	as	as	ADP
inlawrev-18024	945	15	part	part	NOUN
inlawrev-18024	945	16	of	of	ADP
inlawrev-18024	945	17	the	the	DET
inlawrev-18024	945	18	cost	cost	NOUN
inlawrev-18024	945	19	to	to	ADP
inlawrev-18024	945	20	the	the	DET
inlawrev-18024	945	21	prevailing	prevail	VERB
inlawrev-18024	945	22	party	party	NOUN
inlawrev-18024	945	23	,	,	PUNCT
inlawrev-18024	945	24	if	if	SCONJ
inlawrev-18024	945	25	the	the	DET
inlawrev-18024	945	26	court	court	NOUN
inlawrev-18024	945	27	finds	find	VERB
inlawrev-18024	945	28	that	that	SCONJ
inlawrev-18024	945	29	either	either	DET
inlawrev-18024	945	30	party	party	NOUN
inlawrev-18024	945	31	:	:	PUNCT
inlawrev-18024	945	32	1	1	X
inlawrev-18024	945	33	.	.	PUNCT
inlawrev-18024	945	34	brought	bring	VERB
inlawrev-18024	945	35	the	the	DET
inlawrev-18024	945	36	action	action	NOUN
inlawrev-18024	945	37	or	or	CCONJ
inlawrev-18024	945	38	defense	defense	NOUN
inlawrev-18024	945	39	on	on	ADP
inlawrev-18024	945	40	a	a	DET
inlawrev-18024	945	41	claim	claim	NOUN
inlawrev-18024	945	42	or	or	CCONJ
inlawrev-18024	945	43	defense	defense	NOUN
inlawrev-18024	945	44	that	that	PRON
inlawrev-18024	945	45	is	be	AUX
inlawrev-18024	945	46	frivolous	frivolous	ADJ
inlawrev-18024	945	47	,	,	PUNCT
inlawrev-18024	945	48	unreasonable	unreasonable	ADJ
inlawrev-18024	945	49	,	,	PUNCT
inlawrev-18024	945	50	or	or	CCONJ
inlawrev-18024	945	51	groundless	groundless	NOUN
inlawrev-18024	945	52	;	;	PUNCT
inlawrev-18024	945	53	2	2	X
inlawrev-18024	945	54	.	.	NUM
inlawrev-18024	945	55	continued	continue	VERB
inlawrev-18024	945	56	to	to	PART
inlawrev-18024	945	57	litigate	litigate	VERB
inlawrev-18024	945	58	the	the	DET
inlawrev-18024	945	59	action	action	NOUN
inlawrev-18024	945	60	or	or	CCONJ
inlawrev-18024	945	61	defense	defense	NOUN
inlawrev-18024	945	62	after	after	SCONJ
inlawrev-18024	945	63	the	the	DET
inlawrev-18024	945	64	party	party	NOUN
inlawrev-18024	945	65	’s	’s	PART
inlawrev-18024	945	66	claim	claim	NOUN
inlawrev-18024	945	67	or	or	CCONJ
inlawrev-18024	945	68	defense	defense	NOUN
inlawrev-18024	945	69	clearly	clearly	ADV
inlawrev-18024	945	70	became	become	VERB
inlawrev-18024	945	71	frivolous	frivolous	ADJ
inlawrev-18024	945	72	,	,	PUNCT
inlawrev-18024	945	73	unreasonable	unreasonable	ADJ
inlawrev-18024	945	74	,	,	PUNCT
inlawrev-18024	945	75	or	or	CCONJ
inlawrev-18024	945	76	groundless	groundless	NOUN
inlawrev-18024	945	77	;	;	PUNCT
inlawrev-18024	945	78	or	or	CCONJ
inlawrev-18024	945	79	3	3	X
inlawrev-18024	945	80	.	.	PRON
inlawrev-18024	945	81	litigated	litigate	VERB
inlawrev-18024	945	82	the	the	DET
inlawrev-18024	945	83	action	action	NOUN
inlawrev-18024	945	84	in	in	ADP
inlawrev-18024	945	85	bad	bad	ADJ
inlawrev-18024	945	86	faith.385	faith.385	NOUN
inlawrev-18024	945	87	the	the	DET
inlawrev-18024	945	88	department	department	NOUN
inlawrev-18024	945	89	stated	state	VERB
inlawrev-18024	945	90	that	that	SCONJ
inlawrev-18024	945	91	:	:	PUNCT
inlawrev-18024	945	92	lacey	lacey	VERB
inlawrev-18024	945	93	should	should	AUX
inlawrev-18024	945	94	have	have	AUX
inlawrev-18024	945	95	known	know	VERB
inlawrev-18024	945	96	that	that	SCONJ
inlawrev-18024	945	97	his	his	PRON
inlawrev-18024	945	98	continued	continue	VERB
inlawrev-18024	945	99	pursuit	pursuit	NOUN
inlawrev-18024	945	100	of	of	ADP
inlawrev-18024	945	101	this	this	DET
inlawrev-18024	945	102	claim	claim	NOUN
inlawrev-18024	945	103	was	be	AUX
inlawrev-18024	945	104	improper	improper	ADJ
inlawrev-18024	945	105	for	for	ADP
inlawrev-18024	945	106	three	three	NUM
inlawrev-18024	945	107	reasons	reason	NOUN
inlawrev-18024	945	108	:	:	PUNCT
inlawrev-18024	945	109	(	(	PUNCT
inlawrev-18024	945	110	1	1	X
inlawrev-18024	945	111	)	)	PUNCT
inlawrev-18024	945	112	the	the	DET
inlawrev-18024	945	113	same	same	ADJ
inlawrev-18024	945	114	rationale	rationale	NOUN
inlawrev-18024	945	115	was	be	AUX
inlawrev-18024	945	116	argued	argue	VERB
inlawrev-18024	945	117	and	and	CCONJ
inlawrev-18024	945	118	resolved	resolve	VERB
inlawrev-18024	945	119	in	in	ADP
inlawrev-18024	945	120	[	[	PUNCT
inlawrev-18024	945	121	previous	previous	ADJ
inlawrev-18024	945	122	case	case	NOUN
inlawrev-18024	945	123	]	]	X
inlawrev-18024	945	124	,	,	PUNCT
inlawrev-18024	945	125	(	(	PUNCT
inlawrev-18024	945	126	2	2	X
inlawrev-18024	945	127	)	)	PUNCT
inlawrev-18024	945	128	the	the	DET
inlawrev-18024	945	129	court	court	NOUN
inlawrev-18024	945	130	cautioned	caution	VERB
inlawrev-18024	946	1	[	[	X
inlawrev-18024	946	2	in	in	ADP
inlawrev-18024	946	3	the	the	DET
inlawrev-18024	946	4	previous	previous	ADJ
inlawrev-18024	946	5	case	case	NOUN
inlawrev-18024	946	6	]	]	PUNCT
inlawrev-18024	946	7	that	that	SCONJ
inlawrev-18024	946	8	advancing	advance	VERB
inlawrev-18024	946	9	substantially	substantially	ADV
inlawrev-18024	946	10	similar	similar	ADJ
inlawrev-18024	946	11	arguments	argument	NOUN
inlawrev-18024	946	12	could	could	AUX
inlawrev-18024	946	13	trigger	trigger	VERB
inlawrev-18024	946	14	an	an	DET
inlawrev-18024	946	15	award	award	NOUN
inlawrev-18024	946	16	of	of	ADP
inlawrev-18024	946	17	attorneys	attorney	NOUN
inlawrev-18024	946	18	’	’	PART
inlawrev-18024	946	19	fees	fee	NOUN
inlawrev-18024	946	20	,	,	PUNCT
inlawrev-18024	946	21	and	and	CCONJ
inlawrev-18024	946	22	(	(	PUNCT
inlawrev-18024	946	23	3	3	X
inlawrev-18024	946	24	)	)	PUNCT
inlawrev-18024	946	25	the	the	DET
inlawrev-18024	946	26	court	court	NOUN
inlawrev-18024	946	27	reminded	remind	VERB
inlawrev-18024	946	28	lacey	lacey	NOUN
inlawrev-18024	946	29	of	of	ADP
inlawrev-18024	946	30	the	the	DET
inlawrev-18024	946	31	possible	possible	ADJ
inlawrev-18024	946	32	consequences	consequence	NOUN
inlawrev-18024	946	33	of	of	ADP
inlawrev-18024	946	34	pursuing	pursue	VERB
inlawrev-18024	946	35	previously	previously	ADV
inlawrev-18024	946	36	resolved	resolve	VERB
inlawrev-18024	946	37	arguments	argument	NOUN
inlawrev-18024	946	38	during	during	ADP
inlawrev-18024	946	39	the	the	DET
inlawrev-18024	946	40	hearing	hearing	NOUN
inlawrev-18024	946	41	on	on	ADP
inlawrev-18024	946	42	the	the	DET
inlawrev-18024	946	43	motion	motion	NOUN
inlawrev-18024	946	44	to	to	PART
inlawrev-18024	946	45	dismiss.386	dismiss.386	VERB
inlawrev-18024	946	46	lacey	lacey	NOUN
inlawrev-18024	946	47	responded	respond	VERB
inlawrev-18024	946	48	that	that	SCONJ
inlawrev-18024	946	49	his	his	PRON
inlawrev-18024	946	50	final	final	ADJ
inlawrev-18024	946	51	claim	claim	NOUN
inlawrev-18024	946	52	,	,	PUNCT
inlawrev-18024	946	53	which	which	PRON
inlawrev-18024	946	54	relied	rely	VERB
inlawrev-18024	946	55	upon	upon	SCONJ
inlawrev-18024	946	56	miles	mile	NOUN
inlawrev-18024	946	57	,	,	PUNCT
inlawrev-18024	946	58	was	be	AUX
inlawrev-18024	946	59	substantially	substantially	ADV
inlawrev-18024	946	60	different	different	ADJ
inlawrev-18024	946	61	from	from	ADP
inlawrev-18024	946	62	that	that	PRON
inlawrev-18024	946	63	advanced	advance	VERB
inlawrev-18024	946	64	by	by	ADP
inlawrev-18024	946	65	him	he	PRON
inlawrev-18024	946	66	previously.387	previously.387	ADV
inlawrev-18024	946	67	furthermore	furthermore	ADV
inlawrev-18024	946	68	,	,	PUNCT
inlawrev-18024	946	69	lacey	lacey	PROPN
inlawrev-18024	946	70	argued	argue	VERB
inlawrev-18024	946	71	that	that	SCONJ
inlawrev-18024	946	72	an	an	DET
inlawrev-18024	946	73	“	"	PUNCT
inlawrev-18024	946	74	award	award	NOUN
inlawrev-18024	946	75	[	[	X
inlawrev-18024	946	76	of	of	ADP
inlawrev-18024	946	77	]	]	PUNCT
inlawrev-18024	946	78	attorney	attorney	NOUN
inlawrev-18024	946	79	fees	fee	NOUN
inlawrev-18024	946	80	to	to	ADP
inlawrev-18024	946	81	the	the	DET
inlawrev-18024	946	82	state	state	NOUN
inlawrev-18024	946	83	[	[	X
inlawrev-18024	946	84	would	would	AUX
inlawrev-18024	946	85	]	]	AUX
inlawrev-18024	946	86	put	put	VERB
inlawrev-18024	946	87	[	[	X
inlawrev-18024	946	88	]	]	X
inlawrev-18024	946	89	a	a	DET
inlawrev-18024	946	90	chilling	chilling	ADJ
inlawrev-18024	946	91	effect	effect	NOUN
inlawrev-18024	946	92	on	on	ADP
inlawrev-18024	946	93	anybody	anybody	PRON
inlawrev-18024	946	94	else	else	ADV
inlawrev-18024	946	95	wanting	want	VERB
inlawrev-18024	946	96	to	to	PART
inlawrev-18024	946	97	make	make	VERB
inlawrev-18024	946	98	the	the	DET
inlawrev-18024	946	99	claim	claim	NOUN
inlawrev-18024	946	100	using	use	VERB
inlawrev-18024	946	101	that	that	DET
inlawrev-18024	946	102	case	case	NOUN
inlawrev-18024	946	103	or	or	CCONJ
inlawrev-18024	946	104	using	use	VERB
inlawrev-18024	946	105	indiana	indiana	PROPN
inlawrev-18024	946	106	supreme	supreme	PROPN
inlawrev-18024	946	107	court	court	PROPN
inlawrev-18024	946	108	rulings	ruling	NOUN
inlawrev-18024	946	109	as	as	ADP
inlawrev-18024	946	110	a	a	DET
inlawrev-18024	946	111	basis	basis	NOUN
inlawrev-18024	946	112	for	for	ADP
inlawrev-18024	946	113	their	their	PRON
inlawrev-18024	946	114	claim	claim	NOUN
inlawrev-18024	946	115	because	because	SCONJ
inlawrev-18024	946	116	the	the	DET
inlawrev-18024	946	117	department	department	NOUN
inlawrev-18024	946	118	never	never	ADV
inlawrev-18024	946	119	addressed	address	VERB
inlawrev-18024	946	120	why	why	SCONJ
inlawrev-18024	946	121	[	[	X
inlawrev-18024	946	122	his	his	PRON
inlawrev-18024	946	123	claim	claim	NOUN
inlawrev-18024	946	124	]	]	PUNCT
inlawrev-18024	946	125	was	be	AUX
inlawrev-18024	946	126	frivolous	frivolous	ADJ
inlawrev-18024	946	127	.	.	PUNCT
inlawrev-18024	946	128	”388	”388	PUNCT
inlawrev-18024	947	1	the	the	DET
inlawrev-18024	947	2	tax	tax	NOUN
inlawrev-18024	947	3	court	court	NOUN
inlawrev-18024	947	4	disagreed.389	disagreed.389	PROPN
inlawrev-18024	947	5	the	the	DET
inlawrev-18024	947	6	court	court	NOUN
inlawrev-18024	947	7	stated	state	VERB
inlawrev-18024	947	8	that	that	SCONJ
inlawrev-18024	947	9	lacey	lacey	PROPN
inlawrev-18024	947	10	admitted	admit	VERB
inlawrev-18024	947	11	that	that	SCONJ
inlawrev-18024	947	12	his	his	PRON
inlawrev-18024	947	13	claim	claim	NOUN
inlawrev-18024	947	14	was	be	AUX
inlawrev-18024	947	15	“	"	PUNCT
inlawrev-18024	947	16	substantially	substantially	ADV
inlawrev-18024	947	17	similar	similar	ADJ
inlawrev-18024	947	18	to	to	ADP
inlawrev-18024	947	19	that	that	PRON
inlawrev-18024	947	20	presented	present	VERB
inlawrev-18024	947	21	in	in	ADP
inlawrev-18024	947	22	his	his	PRON
inlawrev-18024	947	23	[	[	X
inlawrev-18024	947	24	prior	prior	ADJ
inlawrev-18024	947	25	cases].”390	cases].”390	NOUN
inlawrev-18024	947	26	thus	thus	ADV
inlawrev-18024	947	27	,	,	PUNCT
inlawrev-18024	947	28	taking	take	VERB
inlawrev-18024	947	29	judicial	judicial	ADJ
inlawrev-18024	947	30	notice	notice	NOUN
inlawrev-18024	947	31	of	of	ADP
inlawrev-18024	947	32	miles	mile	NOUN
inlawrev-18024	947	33	,	,	PUNCT
inlawrev-18024	947	34	and	and	CCONJ
inlawrev-18024	947	35	determining	determine	VERB
inlawrev-18024	947	36	that	that	SCONJ
inlawrev-18024	947	37	the	the	DET
inlawrev-18024	947	38	prior	prior	ADJ
inlawrev-18024	947	39	decisions	decision	NOUN
inlawrev-18024	947	40	would	would	AUX
inlawrev-18024	947	41	stand	stand	VERB
inlawrev-18024	947	42	,	,	PUNCT
inlawrev-18024	947	43	the	the	DET
inlawrev-18024	947	44	tax	tax	NOUN
inlawrev-18024	947	45	court	court	NOUN
inlawrev-18024	947	46	stated	state	VERB
inlawrev-18024	947	47	that	that	SCONJ
inlawrev-18024	947	48	it	it	PRON
inlawrev-18024	947	49	would	would	AUX
inlawrev-18024	947	50	have	have	AUX
inlawrev-18024	947	51	been	be	AUX
inlawrev-18024	947	52	the	the	DET
inlawrev-18024	947	53	“	"	PUNCT
inlawrev-18024	947	54	reasonable	reasonable	ADJ
inlawrev-18024	947	55	”	"	PUNCT
inlawrev-18024	947	56	decision	decision	NOUN
inlawrev-18024	947	57	for	for	ADP
inlawrev-18024	947	58	lacey	lacey	NOUN
inlawrev-18024	947	59	to	to	PART
inlawrev-18024	947	60	have	have	AUX
inlawrev-18024	947	61	dismissed	dismiss	VERB
inlawrev-18024	947	62	his	his	PRON
inlawrev-18024	947	63	case.391	case.391	NOUN
inlawrev-18024	947	64	rather	rather	ADV
inlawrev-18024	947	65	,	,	PUNCT
inlawrev-18024	947	66	“	"	PUNCT
inlawrev-18024	947	67	lacey	lacey	PROPN
inlawrev-18024	947	68	chose	choose	VERB
inlawrev-18024	947	69	to	to	PART
inlawrev-18024	947	70	pursue	pursue	VERB
inlawrev-18024	947	71	the	the	DET
inlawrev-18024	947	72	same	same	ADJ
inlawrev-18024	947	73	claim	claim	NOUN
inlawrev-18024	947	74	and	and	CCONJ
inlawrev-18024	947	75	advance	advance	VERB
inlawrev-18024	947	76	the	the	DET
inlawrev-18024	947	77	same	same	ADJ
inlawrev-18024	947	78	arguments	argument	NOUN
inlawrev-18024	947	79	as	as	SCONJ
inlawrev-18024	947	80	he	he	PRON
inlawrev-18024	947	81	[	[	X
inlawrev-18024	947	82	previously	previously	ADV
inlawrev-18024	947	83	]	]	X
inlawrev-18024	947	84	did	do	VERB
inlawrev-18024	947	85	.	.	PUNCT
inlawrev-18024	947	86	”392	”392	PUNCT
inlawrev-18024	947	87	in	in	ADP
inlawrev-18024	947	88	conclusion	conclusion	NOUN
inlawrev-18024	947	89	,	,	PUNCT
inlawrev-18024	947	90	the	the	DET
inlawrev-18024	947	91	tax	tax	NOUN
inlawrev-18024	947	92	court	court	NOUN
inlawrev-18024	947	93	held	hold	VERB
inlawrev-18024	947	94	that	that	SCONJ
inlawrev-18024	947	95	“	"	PUNCT
inlawrev-18024	947	96	lacey	lacey	VERB
inlawrev-18024	947	97	’s	’s	ADV
inlawrev-18024	947	98	original	original	ADJ
inlawrev-18024	947	99	tax	tax	NOUN
inlawrev-18024	947	100	appeals	appeal	NOUN
inlawrev-18024	947	101	have	have	VERB
inlawrev-18024	947	102	advanced	advance	VERB
inlawrev-18024	947	103	classic	classic	ADJ
inlawrev-18024	947	104	tax	tax	NOUN
inlawrev-18024	947	105	protestor	protestor	NOUN
inlawrev-18024	947	106	arguments	argument	NOUN
inlawrev-18024	947	107	”	"	PUNCT
inlawrev-18024	947	108	and	and	CCONJ
inlawrev-18024	947	109	granted	grant	VERB
inlawrev-18024	947	110	the	the	DET
inlawrev-18024	947	111	department	department	NOUN
inlawrev-18024	947	112	attorney	attorney	NOUN
inlawrev-18024	947	113	fees.393	fees.393	NOUN
inlawrev-18024	947	114	385	385	NUM
inlawrev-18024	947	115	.	.	PUNCT
inlawrev-18024	948	1	ind	ind	PROPN
inlawrev-18024	948	2	.	.	PUNCT
inlawrev-18024	949	1	code	code	PROPN
inlawrev-18024	949	2	§	§	PROPN
inlawrev-18024	949	3	34	34	NUM
inlawrev-18024	949	4	-	-	SYM
inlawrev-18024	949	5	52	52	NUM
inlawrev-18024	949	6	-	-	PUNCT
inlawrev-18024	949	7	1	1	NUM
inlawrev-18024	949	8	-	-	NUM
inlawrev-18024	949	9	1(b	1(b	NUM
inlawrev-18024	949	10	)	)	PUNCT
inlawrev-18024	949	11	(	(	PUNCT
inlawrev-18024	949	12	2011	2011	NUM
inlawrev-18024	949	13	)	)	PUNCT
inlawrev-18024	949	14	.	.	PUNCT
inlawrev-18024	950	1	386	386	NUM
inlawrev-18024	950	2	.	.	X
inlawrev-18024	950	3	lacey	lacey	PROPN
inlawrev-18024	950	4	,	,	PUNCT
inlawrev-18024	950	5	959	959	NUM
inlawrev-18024	950	6	n.e.2d	n.e.2d	NOUN
inlawrev-18024	950	7	at	at	ADP
inlawrev-18024	950	8	940	940	NUM
inlawrev-18024	950	9	.	.	PUNCT
inlawrev-18024	951	1	387	387	NUM
inlawrev-18024	951	2	.	.	PUNCT
inlawrev-18024	952	1	i	i	PRON
inlawrev-18024	952	2	d.	d.	PROPN
inlawrev-18024	952	3	388	388	NUM
inlawrev-18024	952	4	.	.	PUNCT
inlawrev-18024	953	1	i	i	PRON
inlawrev-18024	953	2	d.	d.	PROPN
inlawrev-18024	953	3	389	389	NUM
inlawrev-18024	953	4	.	.	PUNCT
inlawrev-18024	954	1	i	i	PRON
inlawrev-18024	954	2	d.	d.	PROPN
inlawrev-18024	954	3	390	390	NUM
inlawrev-18024	954	4	.	.	PUNCT
inlawrev-18024	955	1	i	i	PRON
inlawrev-18024	955	2	d.	d.	PROPN
inlawrev-18024	955	3	391	391	NUM
inlawrev-18024	955	4	.	.	PUNCT
inlawrev-18024	956	1	i	i	PRON
inlawrev-18024	956	2	d.	d.	PROPN
inlawrev-18024	956	3	392	392	NUM
inlawrev-18024	956	4	.	.	PUNCT
inlawrev-18024	957	1	i	i	PRON
inlawrev-18024	957	2	d.	d.	VERB
inlawrev-18024	957	3	at	at	ADP
inlawrev-18024	957	4	940	940	NUM
inlawrev-18024	957	5	-	-	SYM
inlawrev-18024	957	6	41	41	NUM
inlawrev-18024	957	7	.	.	PUNCT
inlawrev-18024	958	1	393	393	NUM
inlawrev-18024	958	2	.	.	PUNCT
inlawrev-18024	959	1	i	i	PRON
inlawrev-18024	959	2	d.	d.	PROPN
inlawrev-18024	959	3	at	at	ADP
inlawrev-18024	959	4	941	941	NUM
inlawrev-18024	959	5	-	-	SYM
inlawrev-18024	959	6	42	42	NUM
inlawrev-18024	959	7	.	.	PUNCT
inlawrev-18024	960	1	2012	2012	NUM
inlawrev-18024	960	2	]	]	PUNCT
inlawrev-18024	960	3	taxation	taxation	NOUN
inlawrev-18024	960	4	1377	1377	NUM
inlawrev-18024	960	5	f.	f.	PROPN
inlawrev-18024	960	6	corporate	corporate	ADJ
inlawrev-18024	960	7	income	income	NOUN
inlawrev-18024	960	8	tax	tax	NOUN
inlawrev-18024	960	9	1	1	NUM
inlawrev-18024	960	10	.	.	PUNCT
inlawrev-18024	960	11	miller	miller	PROPN
inlawrev-18024	960	12	brewing	brewing	PROPN
inlawrev-18024	960	13	co.	co.	PROPN
inlawrev-18024	960	14	v.	v.	ADP
inlawrev-18024	960	15	indiana	indiana	PROPN
inlawrev-18024	960	16	department	department	PROPN
inlawrev-18024	960	17	of	of	ADP
inlawrev-18024	960	18	state	state	PROPN
inlawrev-18024	960	19	revenue.394	revenue.394	PROPN
inlawrev-18024	960	20	—	—	PUNCT
inlawrev-18024	960	21	miller	miller	PROPN
inlawrev-18024	960	22	brewing	brewing	NOUN
inlawrev-18024	960	23	company	company	NOUN
inlawrev-18024	960	24	(	(	PUNCT
inlawrev-18024	960	25	“	"	PUNCT
inlawrev-18024	960	26	miller	miller	PROPN
inlawrev-18024	960	27	”	"	PUNCT
inlawrev-18024	960	28	)	)	PUNCT
inlawrev-18024	960	29	“	"	PUNCT
inlawrev-18024	960	30	manufactures	manufacture	NOUN
inlawrev-18024	960	31	and	and	CCONJ
inlawrev-18024	960	32	sells	sell	VERB
inlawrev-18024	960	33	malt	malt	NOUN
inlawrev-18024	960	34	beverages	beverage	NOUN
inlawrev-18024	960	35	”	"	PUNCT
inlawrev-18024	960	36	to	to	ADP
inlawrev-18024	960	37	customers	customer	NOUN
inlawrev-18024	960	38	throughout	throughout	ADP
inlawrev-18024	960	39	the	the	DET
inlawrev-18024	960	40	country	country	NOUN
inlawrev-18024	960	41	,	,	PUNCT
inlawrev-18024	960	42	including	include	VERB
inlawrev-18024	960	43	customers	customer	NOUN
inlawrev-18024	960	44	in	in	ADP
inlawrev-18024	960	45	indiana.395	indiana.395	PROPN
inlawrev-18024	960	46	indiana	indiana	PROPN
inlawrev-18024	960	47	customers	customer	NOUN
inlawrev-18024	960	48	submitted	submit	VERB
inlawrev-18024	960	49	their	their	PRON
inlawrev-18024	960	50	purchase	purchase	NOUN
inlawrev-18024	960	51	orders	order	NOUN
inlawrev-18024	960	52	to	to	ADP
inlawrev-18024	960	53	miller	miller	PROPN
inlawrev-18024	960	54	’s	’s	PART
inlawrev-18024	960	55	headquarters	headquarters	NOUN
inlawrev-18024	960	56	in	in	ADP
inlawrev-18024	960	57	milwaukee	milwaukee	PROPN
inlawrev-18024	960	58	,	,	PUNCT
inlawrev-18024	960	59	wisconsin	wisconsin	PROPN
inlawrev-18024	960	60	,	,	PUNCT
inlawrev-18024	960	61	and	and	CCONJ
inlawrev-18024	960	62	miller	miller	PROPN
inlawrev-18024	960	63	then	then	ADV
inlawrev-18024	960	64	produced	produce	VERB
inlawrev-18024	960	65	and	and	CCONJ
inlawrev-18024	960	66	prepared	prepare	VERB
inlawrev-18024	960	67	the	the	DET
inlawrev-18024	960	68	order	order	NOUN
inlawrev-18024	960	69	for	for	AUX
inlawrev-18024	960	70	pick	pick	VERB
inlawrev-18024	960	71	up	up	ADP
inlawrev-18024	960	72	in	in	ADP
inlawrev-18024	960	73	trenton	trenton	PROPN
inlawrev-18024	960	74	,	,	PUNCT
inlawrev-18024	960	75	ohio.396	ohio.396	ADV
inlawrev-18024	960	76	indiana	indiana	PROPN
inlawrev-18024	960	77	customers	customer	NOUN
inlawrev-18024	960	78	then	then	ADV
inlawrev-18024	960	79	had	have	VERB
inlawrev-18024	960	80	to	to	PART
inlawrev-18024	960	81	arrange	arrange	VERB
inlawrev-18024	960	82	for	for	ADP
inlawrev-18024	960	83	“	"	PUNCT
inlawrev-18024	960	84	third	third	ADJ
inlawrev-18024	960	85	-	-	PUNCT
inlawrev-18024	960	86	party	party	NOUN
inlawrev-18024	960	87	common	common	ADJ
inlawrev-18024	960	88	carriers	carrier	NOUN
inlawrev-18024	960	89	to	to	PART
inlawrev-18024	960	90	pick	pick	VERB
inlawrev-18024	960	91	up	up	ADP
inlawrev-18024	960	92	the	the	DET
inlawrev-18024	960	93	products	product	NOUN
inlawrev-18024	960	94	at	at	ADP
inlawrev-18024	960	95	the	the	DET
inlawrev-18024	960	96	brewery	brewery	NOUN
inlawrev-18024	960	97	”	"	PUNCT
inlawrev-18024	960	98	and	and	CCONJ
inlawrev-18024	960	99	transport	transport	NOUN
inlawrev-18024	960	100	them.397	them.397	PROPN
inlawrev-18024	960	101	miller	miller	PROPN
inlawrev-18024	960	102	filed	file	VERB
inlawrev-18024	960	103	tax	tax	NOUN
inlawrev-18024	960	104	returns	return	NOUN
inlawrev-18024	960	105	in	in	ADP
inlawrev-18024	960	106	indiana	indiana	PROPN
inlawrev-18024	960	107	,	,	PUNCT
inlawrev-18024	960	108	but	but	CCONJ
inlawrev-18024	960	109	when	when	SCONJ
inlawrev-18024	960	110	it	it	PRON
inlawrev-18024	960	111	calculated	calculate	VERB
inlawrev-18024	960	112	its	its	PRON
inlawrev-18024	960	113	adjusted	adjust	VERB
inlawrev-18024	960	114	gross	gross	ADJ
inlawrev-18024	960	115	income	income	NOUN
inlawrev-18024	960	116	tax	tax	NOUN
inlawrev-18024	960	117	liabilities	liability	NOUN
inlawrev-18024	960	118	,	,	PUNCT
inlawrev-18024	960	119	“	"	PUNCT
inlawrev-18024	960	120	miller	miller	PROPN
inlawrev-18024	960	121	did	do	AUX
inlawrev-18024	960	122	not	not	PART
inlawrev-18024	960	123	allocate	allocate	VERB
inlawrev-18024	960	124	the	the	DET
inlawrev-18024	960	125	income	income	NOUN
inlawrev-18024	960	126	it	it	PRON
inlawrev-18024	960	127	received	receive	VERB
inlawrev-18024	960	128	from	from	ADP
inlawrev-18024	960	129	the	the	DET
inlawrev-18024	960	130	carrier	carrier	NOUN
inlawrev-18024	960	131	-	-	PUNCT
inlawrev-18024	960	132	pickup	pickup	NOUN
inlawrev-18024	960	133	sales	sale	NOUN
inlawrev-18024	960	134	to	to	ADP
inlawrev-18024	960	135	indiana	indiana	PROPN
inlawrev-18024	960	136	.	.	PUNCT
inlawrev-18024	960	137	”398	”398	PUNCT
inlawrev-18024	961	1	the	the	DET
inlawrev-18024	961	2	department	department	PROPN
inlawrev-18024	961	3	audited	audit	VERB
inlawrev-18024	961	4	miller	miller	PROPN
inlawrev-18024	961	5	’s	’s	PART
inlawrev-18024	961	6	tax	tax	NOUN
inlawrev-18024	961	7	returns	return	NOUN
inlawrev-18024	961	8	and	and	CCONJ
inlawrev-18024	961	9	determined	determine	VERB
inlawrev-18024	961	10	the	the	DET
inlawrev-18024	961	11	income	income	NOUN
inlawrev-18024	961	12	from	from	ADP
inlawrev-18024	961	13	the	the	DET
inlawrev-18024	961	14	carrier	carrier	NOUN
inlawrev-18024	961	15	-	-	PUNCT
inlawrev-18024	961	16	pickup	pickup	NOUN
inlawrev-18024	961	17	sales	sale	NOUN
inlawrev-18024	961	18	should	should	AUX
inlawrev-18024	961	19	have	have	AUX
inlawrev-18024	961	20	been	be	AUX
inlawrev-18024	961	21	allocated	allocate	VERB
inlawrev-18024	961	22	to	to	ADP
inlawrev-18024	961	23	indiana.399	indiana.399	NOUN
inlawrev-18024	961	24	after	after	ADP
inlawrev-18024	961	25	paying	pay	VERB
inlawrev-18024	961	26	the	the	DET
inlawrev-18024	961	27	proposed	propose	VERB
inlawrev-18024	961	28	assessments	assessment	NOUN
inlawrev-18024	961	29	,	,	PUNCT
inlawrev-18024	961	30	miller	miller	PROPN
inlawrev-18024	961	31	filed	file	VERB
inlawrev-18024	961	32	a	a	DET
inlawrev-18024	961	33	refund	refund	NOUN
inlawrev-18024	961	34	claim	claim	NOUN
inlawrev-18024	961	35	with	with	ADP
inlawrev-18024	961	36	the	the	DET
inlawrev-18024	961	37	department.400	department.400	NOUN
inlawrev-18024	961	38	the	the	DET
inlawrev-18024	961	39	department	department	NOUN
inlawrev-18024	961	40	conducted	conduct	VERB
inlawrev-18024	961	41	an	an	DET
inlawrev-18024	961	42	administrative	administrative	ADJ
inlawrev-18024	961	43	hearing	hearing	NOUN
inlawrev-18024	961	44	and	and	CCONJ
inlawrev-18024	961	45	denied	deny	VERB
inlawrev-18024	961	46	miller	miller	PROPN
inlawrev-18024	961	47	’s	’s	PART
inlawrev-18024	961	48	claim.401	claim.401	PROPN
inlawrev-18024	961	49	miller	miller	PROPN
inlawrev-18024	961	50	initiated	initiate	VERB
inlawrev-18024	961	51	a	a	DET
inlawrev-18024	961	52	tax	tax	NOUN
inlawrev-18024	961	53	appeal	appeal	NOUN
inlawrev-18024	961	54	with	with	ADP
inlawrev-18024	961	55	the	the	DET
inlawrev-18024	961	56	tax	tax	NOUN
inlawrev-18024	961	57	court.402	court.402	PROPN
inlawrev-18024	961	58	indiana	indiana	PROPN
inlawrev-18024	961	59	requires	require	VERB
inlawrev-18024	961	60	corporations	corporation	NOUN
inlawrev-18024	961	61	to	to	PART
inlawrev-18024	961	62	pay	pay	VERB
inlawrev-18024	961	63	taxes	taxis	NOUN
inlawrev-18024	961	64	on	on	ADP
inlawrev-18024	961	65	a	a	DET
inlawrev-18024	961	66	portion	portion	NOUN
inlawrev-18024	961	67	of	of	ADP
inlawrev-18024	961	68	their	their	PRON
inlawrev-18024	961	69	agi	agi	NOUN
inlawrev-18024	961	70	“	"	PUNCT
inlawrev-18024	961	71	that	that	PRON
inlawrev-18024	961	72	is	be	AUX
inlawrev-18024	961	73	‘	'	PUNCT
inlawrev-18024	961	74	derived	derive	VERB
inlawrev-18024	961	75	from	from	ADP
inlawrev-18024	961	76	sources	source	NOUN
inlawrev-18024	961	77	within	within	ADP
inlawrev-18024	961	78	indiana	indiana	PROPN
inlawrev-18024	961	79	.	.	PUNCT
inlawrev-18024	962	1	’”403	’”403	PROPN
inlawrev-18024	962	2	for	for	ADP
inlawrev-18024	962	3	the	the	DET
inlawrev-18024	962	4	tax	tax	NOUN
inlawrev-18024	962	5	years	year	NOUN
inlawrev-18024	962	6	in	in	ADP
inlawrev-18024	962	7	dispute	dispute	NOUN
inlawrev-18024	962	8	,	,	PUNCT
inlawrev-18024	962	9	“	"	PUNCT
inlawrev-18024	962	10	income	income	NOUN
inlawrev-18024	962	11	was	be	AUX
inlawrev-18024	962	12	allocated	allocate	VERB
inlawrev-18024	962	13	to	to	ADP
inlawrev-18024	962	14	indiana	indiana	PROPN
inlawrev-18024	962	15	on	on	ADP
inlawrev-18024	962	16	the	the	DET
inlawrev-18024	962	17	basis	basis	NOUN
inlawrev-18024	962	18	of	of	ADP
inlawrev-18024	962	19	a	a	DET
inlawrev-18024	962	20	three	three	NUM
inlawrev-18024	962	21	-	-	PUNCT
inlawrev-18024	962	22	factor	factor	NOUN
inlawrev-18024	962	23	formula	formula	NOUN
inlawrev-18024	962	24	,	,	PUNCT
inlawrev-18024	962	25	reflecting	reflect	VERB
inlawrev-18024	962	26	a	a	DET
inlawrev-18024	962	27	corporation	corporation	NOUN
inlawrev-18024	962	28	’s	’s	PART
inlawrev-18024	962	29	payroll	payroll	NOUN
inlawrev-18024	962	30	,	,	PUNCT
inlawrev-18024	962	31	property	property	NOUN
inlawrev-18024	962	32	,	,	PUNCT
inlawrev-18024	962	33	and	and	CCONJ
inlawrev-18024	962	34	sales	sale	NOUN
inlawrev-18024	962	35	attributed	attribute	VERB
inlawrev-18024	962	36	to	to	ADP
inlawrev-18024	962	37	this	this	DET
inlawrev-18024	962	38	state	state	NOUN
inlawrev-18024	962	39	,	,	PUNCT
inlawrev-18024	962	40	with	with	ADP
inlawrev-18024	962	41	the	the	DET
inlawrev-18024	962	42	sales	sale	NOUN
inlawrev-18024	962	43	factor	factor	NOUN
inlawrev-18024	962	44	receiving	receive	VERB
inlawrev-18024	962	45	the	the	DET
inlawrev-18024	962	46	greater	great	ADJ
inlawrev-18024	962	47	percentage	percentage	NOUN
inlawrev-18024	962	48	of	of	ADP
inlawrev-18024	962	49	weight	weight	NOUN
inlawrev-18024	962	50	.	.	PUNCT
inlawrev-18024	963	1	”404	”404	PUNCT
inlawrev-18024	963	2	to	to	PART
inlawrev-18024	963	3	determine	determine	VERB
inlawrev-18024	963	4	whether	whether	SCONJ
inlawrev-18024	963	5	a	a	DET
inlawrev-18024	963	6	corporation	corporation	NOUN
inlawrev-18024	963	7	’s	’s	PART
inlawrev-18024	963	8	sales	sale	NOUN
inlawrev-18024	963	9	should	should	AUX
inlawrev-18024	963	10	be	be	AUX
inlawrev-18024	963	11	attributed	attribute	VERB
inlawrev-18024	963	12	to	to	ADP
inlawrev-18024	963	13	indiana	indiana	PROPN
inlawrev-18024	963	14	under	under	ADP
inlawrev-18024	963	15	this	this	DET
inlawrev-18024	963	16	formula	formula	NOUN
inlawrev-18024	964	1	,	,	PUNCT
inlawrev-18024	964	2	ic	ic	PROPN
inlawrev-18024	964	3	6	6	NUM
inlawrev-18024	964	4	-	-	SYM
inlawrev-18024	964	5	3	3	NUM
inlawrev-18024	964	6	-	-	PUNCT
inlawrev-18024	964	7	22(e)(1	22(e)(1	NUM
inlawrev-18024	964	8	)	)	PUNCT
inlawrev-18024	964	9	states	state	VERB
inlawrev-18024	964	10	that	that	SCONJ
inlawrev-18024	964	11	“	"	PUNCT
inlawrev-18024	964	12	sales	sale	NOUN
inlawrev-18024	964	13	of	of	ADP
inlawrev-18024	964	14	tangible	tangible	ADJ
inlawrev-18024	964	15	personal	personal	ADJ
inlawrev-18024	964	16	property	property	NOUN
inlawrev-18024	964	17	are	be	AUX
inlawrev-18024	964	18	in	in	ADP
inlawrev-18024	964	19	this	this	DET
inlawrev-18024	964	20	state	state	NOUN
inlawrev-18024	964	21	if	if	SCONJ
inlawrev-18024	964	22	:	:	PUNCT
inlawrev-18024	964	23	(	(	PUNCT
inlawrev-18024	964	24	1	1	X
inlawrev-18024	964	25	)	)	PUNCT
inlawrev-18024	964	26	the	the	DET
inlawrev-18024	964	27	property	property	NOUN
inlawrev-18024	964	28	is	be	AUX
inlawrev-18024	964	29	delivered	deliver	VERB
inlawrev-18024	964	30	or	or	CCONJ
inlawrev-18024	964	31	shipped	ship	VERB
inlawrev-18024	964	32	to	to	ADP
inlawrev-18024	964	33	a	a	DET
inlawrev-18024	964	34	purchaser	purchaser	NOUN
inlawrev-18024	964	35	that	that	PRON
inlawrev-18024	964	36	is	be	AUX
inlawrev-18024	964	37	within	within	ADP
inlawrev-18024	964	38	indiana	indiana	PROPN
inlawrev-18024	964	39	,	,	PUNCT
inlawrev-18024	964	40	other	other	ADJ
inlawrev-18024	964	41	than	than	ADP
inlawrev-18024	964	42	the	the	DET
inlawrev-18024	964	43	united	united	PROPN
inlawrev-18024	964	44	states	states	PROPN
inlawrev-18024	964	45	government	government	NOUN
inlawrev-18024	964	46	.	.	PUNCT
inlawrev-18024	964	47	.	.	PUNCT
inlawrev-18024	964	48	.	.	PUNCT
inlawrev-18024	965	1	regardless	regardless	ADV
inlawrev-18024	965	2	of	of	ADP
inlawrev-18024	965	3	the	the	DET
inlawrev-18024	965	4	[	[	X
inlawrev-18024	965	5	free	free	ADJ
inlawrev-18024	965	6	on	on	ADP
inlawrev-18024	965	7	board	board	NOUN
inlawrev-18024	965	8	]	]	PUNCT
inlawrev-18024	965	9	point	point	NOUN
inlawrev-18024	965	10	or	or	CCONJ
inlawrev-18024	965	11	other	other	ADJ
inlawrev-18024	965	12	conditions	condition	NOUN
inlawrev-18024	965	13	of	of	ADP
inlawrev-18024	965	14	the	the	DET
inlawrev-18024	965	15	sale	sale	NOUN
inlawrev-18024	965	16	.	.	PUNCT
inlawrev-18024	965	17	”405	”405	PUNCT
inlawrev-18024	965	18	the	the	DET
inlawrev-18024	965	19	department	department	NOUN
inlawrev-18024	965	20	asserted	assert	VERB
inlawrev-18024	965	21	that	that	SCONJ
inlawrev-18024	965	22	the	the	DET
inlawrev-18024	965	23	language	language	NOUN
inlawrev-18024	965	24	of	of	ADP
inlawrev-18024	965	25	the	the	DET
inlawrev-18024	965	26	indiana	indiana	PROPN
inlawrev-18024	965	27	code	code	PROPN
inlawrev-18024	965	28	mandates	mandate	VERB
inlawrev-18024	965	29	the	the	DET
inlawrev-18024	965	30	application	application	NOUN
inlawrev-18024	965	31	of	of	ADP
inlawrev-18024	965	32	the	the	DET
inlawrev-18024	965	33	destination	destination	NOUN
inlawrev-18024	965	34	rule	rule	NOUN
inlawrev-18024	965	35	because	because	SCONJ
inlawrev-18024	965	36	:	:	PUNCT
inlawrev-18024	965	37	(	(	PUNCT
inlawrev-18024	965	38	1	1	X
inlawrev-18024	965	39	)	)	PUNCT
inlawrev-18024	965	40	the	the	DET
inlawrev-18024	965	41	legislature	legislature	NOUN
inlawrev-18024	965	42	adopted	adopt	VERB
inlawrev-18024	965	43	statutory	statutory	ADJ
inlawrev-18024	965	44	language	language	NOUN
inlawrev-18024	965	45	that	that	PRON
inlawrev-18024	965	46	tracks	track	VERB
inlawrev-18024	965	47	the	the	DET
inlawrev-18024	965	48	language	language	NOUN
inlawrev-18024	965	49	of	of	ADP
inlawrev-18024	965	50	section	section	NOUN
inlawrev-18024	965	51	16	16	NUM
inlawrev-18024	965	52	of	of	ADP
inlawrev-18024	965	53	the	the	DET
inlawrev-18024	965	54	uniform	uniform	ADJ
inlawrev-18024	965	55	division	division	NOUN
inlawrev-18024	965	56	of	of	ADP
inlawrev-18024	965	57	income	income	NOUN
inlawrev-18024	965	58	for	for	ADP
inlawrev-18024	965	59	tax	tax	NOUN
inlawrev-18024	965	60	purposes	purpose	NOUN
inlawrev-18024	965	61	act	act	VERB
inlawrev-18024	966	1	(	(	PUNCT
inlawrev-18024	966	2	“	"	PUNCT
inlawrev-18024	966	3	uditpa	uditpa	NOUN
inlawrev-18024	966	4	”	"	PUNCT
inlawrev-18024	966	5	)	)	PUNCT
inlawrev-18024	966	6	,	,	PUNCT
inlawrev-18024	966	7	which	which	PRON
inlawrev-18024	966	8	incorporates	incorporate	VERB
inlawrev-18024	966	9	the	the	DET
inlawrev-18024	966	10	destination	destination	NOUN
inlawrev-18024	966	11	rule	rule	NOUN
inlawrev-18024	966	12	;	;	PUNCT
inlawrev-18024	966	13	(	(	PUNCT
inlawrev-18024	966	14	2	2	X
inlawrev-18024	966	15	)	)	PUNCT
inlawrev-18024	966	16	indiana	indiana	PROPN
inlawrev-18024	966	17	rejoined	rejoin	VERB
inlawrev-18024	966	18	the	the	DET
inlawrev-18024	966	19	multistate	multistate	NOUN
inlawrev-18024	966	20	tax	tax	NOUN
inlawrev-18024	966	21	commission	commission	NOUN
inlawrev-18024	966	22	(	(	PUNCT
inlawrev-18024	966	23	“	"	PUNCT
inlawrev-18024	966	24	mtc	mtc	NOUN
inlawrev-18024	966	25	”	"	PUNCT
inlawrev-18024	966	26	)	)	PUNCT
inlawrev-18024	966	27	in	in	ADP
inlawrev-18024	966	28	2007	2007	NUM
inlawrev-18024	966	29	after	after	ADP
inlawrev-18024	966	30	a	a	DET
inlawrev-18024	966	31	thirty	thirty	NUM
inlawrev-18024	966	32	year	year	NOUN
inlawrev-18024	966	33	absence	absence	NOUN
inlawrev-18024	966	34	;	;	PUNCT
inlawrev-18024	966	35	and	and	CCONJ
inlawrev-18024	966	36	(	(	PUNCT
inlawrev-18024	966	37	3	3	X
inlawrev-18024	966	38	)	)	PUNCT
inlawrev-18024	966	39	other	other	ADJ
inlawrev-18024	966	40	states	state	NOUN
inlawrev-18024	966	41	with	with	ADP
inlawrev-18024	966	42	statutory	statutory	ADJ
inlawrev-18024	966	43	language	language	NOUN
inlawrev-18024	966	44	similar	similar	ADJ
inlawrev-18024	966	45	to	to	ADP
inlawrev-18024	966	46	[	[	X
inlawrev-18024	966	47	indiana	indiana	PROPN
inlawrev-18024	966	48	’s	’s	PROPN
inlawrev-18024	966	49	code	code	PROPN
inlawrev-18024	966	50	]	]	PUNCT
inlawrev-18024	966	51	have	have	VERB
inlawrev-18024	966	52	394	394	NUM
inlawrev-18024	966	53	.	.	PUNCT
inlawrev-18024	966	54	955	955	NUM
inlawrev-18024	966	55	n.e.2d	n.e.2d	NOUN
inlawrev-18024	966	56	865	865	NUM
inlawrev-18024	966	57	(	(	PUNCT
inlawrev-18024	966	58	ind	ind	NOUN
inlawrev-18024	966	59	.	.	PUNCT
inlawrev-18024	967	1	t.c	t.c	PROPN
inlawrev-18024	967	2	.	.	PROPN
inlawrev-18024	967	3	2011	2011	NUM
inlawrev-18024	967	4	)	)	PUNCT
inlawrev-18024	967	5	,	,	PUNCT
inlawrev-18024	967	6	reviewed	review	VERB
inlawrev-18024	967	7	by	by	ADP
inlawrev-18024	967	8	963	963	NUM
inlawrev-18024	967	9	n.e.2d	n.e.2d	NOUN
inlawrev-18024	967	10	1120	1120	NUM
inlawrev-18024	967	11	(	(	PUNCT
inlawrev-18024	967	12	ind	ind	NOUN
inlawrev-18024	967	13	.	.	PUNCT
inlawrev-18024	968	1	feb	feb	PROPN
inlawrev-18024	968	2	.	.	PROPN
inlawrev-18024	968	3	29	29	NUM
inlawrev-18024	968	4	,	,	PUNCT
inlawrev-18024	968	5	2012	2012	NUM
inlawrev-18024	968	6	)	)	PUNCT
inlawrev-18024	968	7	.	.	PUNCT
inlawrev-18024	969	1	395	395	NUM
inlawrev-18024	969	2	.	.	PUNCT
inlawrev-18024	970	1	i	i	PRON
inlawrev-18024	970	2	d.	d.	PROPN
inlawrev-18024	970	3	at	at	ADP
inlawrev-18024	970	4	866	866	NUM
inlawrev-18024	970	5	.	.	PROPN
inlawrev-18024	971	1	396	396	NUM
inlawrev-18024	971	2	.	.	PUNCT
inlawrev-18024	972	1	i	i	PRON
inlawrev-18024	972	2	d.	d.	PROPN
inlawrev-18024	972	3	397	397	NUM
inlawrev-18024	972	4	.	.	PUNCT
inlawrev-18024	973	1	i	i	PRON
inlawrev-18024	973	2	d.	d.	PROPN
inlawrev-18024	973	3	398	398	NUM
inlawrev-18024	973	4	.	.	PUNCT
inlawrev-18024	974	1	i	i	PRON
inlawrev-18024	974	2	d.	d.	PROPN
inlawrev-18024	974	3	399	399	NUM
inlawrev-18024	974	4	.	.	PUNCT
inlawrev-18024	975	1	i	i	PRON
inlawrev-18024	975	2	d.	d.	PROPN
inlawrev-18024	975	3	400	400	NUM
inlawrev-18024	975	4	.	.	PUNCT
inlawrev-18024	976	1	i	i	PRON
inlawrev-18024	976	2	d.	d.	PROPN
inlawrev-18024	976	3	at	at	ADP
inlawrev-18024	976	4	866	866	PROPN
inlawrev-18024	976	5	-	-	SYM
inlawrev-18024	976	6	67	67	NUM
inlawrev-18024	976	7	.	.	PUNCT
inlawrev-18024	977	1	401	401	NUM
inlawrev-18024	977	2	.	.	PUNCT
inlawrev-18024	978	1	i	i	PRON
inlawrev-18024	978	2	d.	d.	PROPN
inlawrev-18024	978	3	at	at	ADP
inlawrev-18024	978	4	867	867	NUM
inlawrev-18024	978	5	.	.	PUNCT
inlawrev-18024	979	1	402	402	NUM
inlawrev-18024	979	2	.	.	PUNCT
inlawrev-18024	980	1	i	i	PRON
inlawrev-18024	980	2	d.	d.	PROPN
inlawrev-18024	980	3	403	403	NUM
inlawrev-18024	980	4	.	.	PUNCT
inlawrev-18024	981	1	i	i	PRON
inlawrev-18024	981	2	d.	d.	PROPN
inlawrev-18024	981	3	(	(	PUNCT
inlawrev-18024	981	4	quoting	quote	VERB
inlawrev-18024	981	5	ind	ind	PROPN
inlawrev-18024	981	6	.	.	PUNCT
inlawrev-18024	982	1	code	code	PROPN
inlawrev-18024	982	2	§	§	PROPN
inlawrev-18024	982	3	6	6	NUM
inlawrev-18024	982	4	-	-	SYM
inlawrev-18024	982	5	3	3	NUM
inlawrev-18024	982	6	-	-	PUNCT
inlawrev-18024	982	7	2	2	NUM
inlawrev-18024	982	8	-	-	PUNCT
inlawrev-18024	982	9	1(b	1(b	NUM
inlawrev-18024	982	10	)	)	PUNCT
inlawrev-18024	982	11	(	(	PUNCT
inlawrev-18024	982	12	2011	2011	NUM
inlawrev-18024	982	13	)	)	PUNCT
inlawrev-18024	982	14	)	)	PUNCT
inlawrev-18024	982	15	.	.	PUNCT
inlawrev-18024	983	1	404	404	NUM
inlawrev-18024	983	2	.	.	PUNCT
inlawrev-18024	984	1	i	i	PRON
inlawrev-18024	984	2	d.	d.	PROPN
inlawrev-18024	984	3	(	(	PUNCT
inlawrev-18024	984	4	citing	cite	VERB
inlawrev-18024	984	5	ind	ind	NOUN
inlawrev-18024	984	6	.	.	PUNCT
inlawrev-18024	985	1	code	code	PROPN
inlawrev-18024	985	2	§	§	PROPN
inlawrev-18024	985	3	6	6	NUM
inlawrev-18024	985	4	-	-	SYM
inlawrev-18024	985	5	3	3	NUM
inlawrev-18024	985	6	-	-	PUNCT
inlawrev-18024	985	7	2	2	NUM
inlawrev-18024	985	8	-	-	PUNCT
inlawrev-18024	985	9	2(b	2(b	NUM
inlawrev-18024	985	10	)	)	PUNCT
inlawrev-18024	985	11	(	(	PUNCT
inlawrev-18024	985	12	amended	amend	VERB
inlawrev-18024	985	13	2006	2006	NUM
inlawrev-18024	985	14	)	)	PUNCT
inlawrev-18024	985	15	)	)	PUNCT
inlawrev-18024	985	16	.	.	PUNCT
inlawrev-18024	986	1	405	405	NUM
inlawrev-18024	986	2	.	.	PUNCT
inlawrev-18024	987	1	i	i	PRON
inlawrev-18024	987	2	d.	d.	PROPN
inlawrev-18024	987	3	(	(	PUNCT
inlawrev-18024	987	4	citing	cite	VERB
inlawrev-18024	987	5	ind	ind	NOUN
inlawrev-18024	987	6	.	.	PUNCT
inlawrev-18024	988	1	code	code	PROPN
inlawrev-18024	988	2	§	§	PROPN
inlawrev-18024	988	3	6	6	NUM
inlawrev-18024	988	4	-	-	SYM
inlawrev-18024	988	5	3	3	NUM
inlawrev-18024	988	6	-	-	PUNCT
inlawrev-18024	988	7	2	2	NUM
inlawrev-18024	988	8	-	-	PUNCT
inlawrev-18024	988	9	2(e)(1	2(e)(1	NUM
inlawrev-18024	988	10	)	)	PUNCT
inlawrev-18024	988	11	)	)	PUNCT
inlawrev-18024	988	12	.	.	PUNCT
inlawrev-18024	989	1	1378	1378	NUM
inlawrev-18024	989	2	indiana	indiana	PROPN
inlawrev-18024	989	3	law	law	PROPN
inlawrev-18024	989	4	review	review	NOUN
inlawrev-18024	990	1	[	[	X
inlawrev-18024	990	2	vol	vol	NOUN
inlawrev-18024	990	3	.	.	PUNCT
inlawrev-18024	991	1	45:1341	45:1341	PRON
inlawrev-18024	991	2	construed	construe	VERB
inlawrev-18024	991	3	their	their	PRON
inlawrev-18024	991	4	statutes	statute	NOUN
inlawrev-18024	991	5	as	as	ADP
inlawrev-18024	991	6	requiring	require	VERB
inlawrev-18024	991	7	the	the	DET
inlawrev-18024	991	8	destination	destination	NOUN
inlawrev-18024	991	9	rule.406	rule.406	PROPN
inlawrev-18024	991	10	miller	miller	PROPN
inlawrev-18024	991	11	,	,	PUNCT
inlawrev-18024	991	12	however	however	ADV
inlawrev-18024	991	13	,	,	PUNCT
inlawrev-18024	991	14	argued	argue	VERB
inlawrev-18024	991	15	that	that	SCONJ
inlawrev-18024	991	16	the	the	DET
inlawrev-18024	991	17	legislature	legislature	NOUN
inlawrev-18024	991	18	drafted	draft	VERB
inlawrev-18024	991	19	the	the	DET
inlawrev-18024	991	20	indiana	indiana	PROPN
inlawrev-18024	991	21	code	code	PROPN
inlawrev-18024	991	22	with	with	ADP
inlawrev-18024	991	23	“	"	PUNCT
inlawrev-18024	991	24	language	language	NOUN
inlawrev-18024	991	25	that	that	PRON
inlawrev-18024	991	26	can	can	AUX
inlawrev-18024	991	27	reasonably	reasonably	ADV
inlawrev-18024	991	28	be	be	AUX
inlawrev-18024	991	29	construed	construe	VERB
inlawrev-18024	991	30	in	in	ADP
inlawrev-18024	991	31	two	two	NUM
inlawrev-18024	991	32	different	different	ADJ
inlawrev-18024	991	33	ways	way	NOUN
inlawrev-18024	991	34	.	.	PUNCT
inlawrev-18024	991	35	”407	”407	X
inlawrev-18024	992	1	first	first	ADV
inlawrev-18024	992	2	,	,	PUNCT
inlawrev-18024	992	3	miller	miller	PROPN
inlawrev-18024	992	4	explained	explain	VERB
inlawrev-18024	992	5	,	,	PUNCT
inlawrev-18024	992	6	“	"	PUNCT
inlawrev-18024	992	7	the	the	DET
inlawrev-18024	992	8	statutory	statutory	ADJ
inlawrev-18024	992	9	language	language	NOUN
inlawrev-18024	992	10	can	can	AUX
inlawrev-18024	992	11	be	be	AUX
inlawrev-18024	992	12	construed	construe	VERB
inlawrev-18024	992	13	to	to	PART
inlawrev-18024	992	14	mean	mean	VERB
inlawrev-18024	992	15	that	that	SCONJ
inlawrev-18024	992	16	a	a	DET
inlawrev-18024	992	17	sale	sale	NOUN
inlawrev-18024	992	18	is	be	AUX
inlawrev-18024	992	19	an	an	DET
inlawrev-18024	992	20	indiana	indiana	NOUN
inlawrev-18024	992	21	sale	sale	NOUN
inlawrev-18024	992	22	if	if	SCONJ
inlawrev-18024	992	23	the	the	DET
inlawrev-18024	992	24	property	property	NOUN
inlawrev-18024	992	25	’s	’s	PART
inlawrev-18024	992	26	purchaser	purchaser	NOUN
inlawrev-18024	992	27	is	be	AUX
inlawrev-18024	992	28	domiciled	domicile	VERB
inlawrev-18024	992	29	or	or	CCONJ
inlawrev-18024	992	30	has	have	VERB
inlawrev-18024	992	31	a	a	DET
inlawrev-18024	992	32	business	business	NOUN
inlawrev-18024	992	33	situs	situs	PROPN
inlawrev-18024	992	34	in	in	ADP
inlawrev-18024	992	35	indiana	indiana	PROPN
inlawrev-18024	992	36	,	,	PUNCT
inlawrev-18024	992	37	no	no	ADV
inlawrev-18024	992	38	matter	matter	ADV
inlawrev-18024	992	39	where	where	SCONJ
inlawrev-18024	992	40	the	the	DET
inlawrev-18024	992	41	merchandise	merchandise	NOUN
inlawrev-18024	992	42	is	be	AUX
inlawrev-18024	992	43	shipped	ship	VERB
inlawrev-18024	992	44	or	or	CCONJ
inlawrev-18024	992	45	delivered	deliver	VERB
inlawrev-18024	992	46	.	.	PUNCT
inlawrev-18024	992	47	”408	”408	PROPN
inlawrev-18024	992	48	alternatively	alternatively	ADV
inlawrev-18024	992	49	,	,	PUNCT
inlawrev-18024	992	50	“	"	PUNCT
inlawrev-18024	992	51	the	the	DET
inlawrev-18024	992	52	statutory	statutory	ADJ
inlawrev-18024	992	53	language	language	NOUN
inlawrev-18024	992	54	can	can	AUX
inlawrev-18024	992	55	be	be	AUX
inlawrev-18024	992	56	construed	construe	VERB
inlawrev-18024	992	57	to	to	PART
inlawrev-18024	992	58	mean	mean	VERB
inlawrev-18024	992	59	that	that	DET
inlawrev-18024	992	60	sale	sale	NOUN
inlawrev-18024	992	61	is	be	AUX
inlawrev-18024	992	62	an	an	DET
inlawrev-18024	992	63	indiana	indiana	NOUN
inlawrev-18024	992	64	sale	sale	NOUN
inlawrev-18024	992	65	if	if	SCONJ
inlawrev-18024	992	66	the	the	DET
inlawrev-18024	992	67	property	property	NOUN
inlawrev-18024	992	68	is	be	AUX
inlawrev-18024	992	69	delivered	deliver	VERB
inlawrev-18024	992	70	or	or	CCONJ
inlawrev-18024	992	71	shipped	ship	VERB
inlawrev-18024	992	72	to	to	ADP
inlawrev-18024	992	73	this	this	DET
inlawrev-18024	992	74	state	state	NOUN
inlawrev-18024	992	75	,	,	PUNCT
inlawrev-18024	992	76	whether	whether	SCONJ
inlawrev-18024	992	77	or	or	CCONJ
inlawrev-18024	992	78	not	not	PART
inlawrev-18024	992	79	the	the	DET
inlawrev-18024	992	80	purchaser	purchaser	NOUN
inlawrev-18024	992	81	has	have	VERB
inlawrev-18024	992	82	an	an	DET
inlawrev-18024	992	83	indiana	indiana	PROPN
inlawrev-18024	992	84	domicile	domicile	NOUN
inlawrev-18024	992	85	or	or	CCONJ
inlawrev-18024	992	86	business	business	NOUN
inlawrev-18024	992	87	situs	situs	PROPN
inlawrev-18024	992	88	.	.	PUNCT
inlawrev-18024	992	89	”409	”409	PROPN
inlawrev-18024	993	1	miller	miller	PROPN
inlawrev-18024	993	2	argued	argue	VERB
inlawrev-18024	993	3	that	that	SCONJ
inlawrev-18024	993	4	the	the	DET
inlawrev-18024	993	5	department	department	NOUN
inlawrev-18024	993	6	’s	’s	PART
inlawrev-18024	993	7	regulation	regulation	NOUN
inlawrev-18024	993	8	for	for	ADP
inlawrev-18024	993	9	interpreting	interpret	VERB
inlawrev-18024	993	10	the	the	DET
inlawrev-18024	993	11	legislature	legislature	NOUN
inlawrev-18024	993	12	’s	’s	PART
inlawrev-18024	993	13	intent	intent	NOUN
inlawrev-18024	993	14	regarding	regard	VERB
inlawrev-18024	993	15	the	the	DET
inlawrev-18024	993	16	statute	statute	NOUN
inlawrev-18024	993	17	should	should	AUX
inlawrev-18024	993	18	govern	govern	VERB
inlawrev-18024	993	19	,	,	PUNCT
inlawrev-18024	993	20	rather	rather	ADV
inlawrev-18024	993	21	than	than	ADP
inlawrev-18024	993	22	uditpa	uditpa	NOUN
inlawrev-18024	993	23	,	,	PUNCT
inlawrev-18024	993	24	the	the	DET
inlawrev-18024	993	25	mtc	mtc	NOUN
inlawrev-18024	993	26	,	,	PUNCT
inlawrev-18024	993	27	or	or	CCONJ
inlawrev-18024	993	28	other	other	ADJ
inlawrev-18024	993	29	states.410	states.410	NOUN
inlawrev-18024	993	30	therefore	therefore	ADV
inlawrev-18024	993	31	,	,	PUNCT
inlawrev-18024	993	32	sales	sale	NOUN
inlawrev-18024	993	33	would	would	AUX
inlawrev-18024	993	34	not	not	PART
inlawrev-18024	993	35	be	be	AUX
inlawrev-18024	993	36	considered	consider	VERB
inlawrev-18024	993	37	in	in	ADP
inlawrev-18024	993	38	indiana	indiana	PROPN
inlawrev-18024	993	39	“	"	PUNCT
inlawrev-18024	993	40	if	if	SCONJ
inlawrev-18024	993	41	the	the	DET
inlawrev-18024	993	42	purchaser	purchaser	NOUN
inlawrev-18024	993	43	picks	pick	VERB
inlawrev-18024	993	44	up	up	ADP
inlawrev-18024	993	45	the	the	DET
inlawrev-18024	993	46	goods	good	NOUN
inlawrev-18024	993	47	at	at	ADP
inlawrev-18024	993	48	an	an	DET
inlawrev-18024	993	49	out	out	ADV
inlawrev-18024	993	50	-	-	PUNCT
inlawrev-18024	993	51	of	of	ADP
inlawrev-18024	993	52	-	-	PUNCT
inlawrev-18024	993	53	state	state	NOUN
inlawrev-18024	993	54	location	location	NOUN
inlawrev-18024	993	55	and	and	CCONJ
inlawrev-18024	993	56	brings	bring	VERB
inlawrev-18024	993	57	them	they	PRON
inlawrev-18024	993	58	back	back	ADV
inlawrev-18024	993	59	into	into	ADP
inlawrev-18024	993	60	indiana	indiana	PROPN
inlawrev-18024	993	61	in	in	ADP
inlawrev-18024	993	62	his	his	PRON
inlawrev-18024	993	63	own	own	ADJ
inlawrev-18024	993	64	conveyance	conveyance	NOUN
inlawrev-18024	993	65	.	.	PUNCT
inlawrev-18024	994	1	”411	”411	PUNCT
inlawrev-18024	994	2	the	the	DET
inlawrev-18024	994	3	tax	tax	NOUN
inlawrev-18024	994	4	court	court	NOUN
inlawrev-18024	994	5	“	"	PUNCT
inlawrev-18024	994	6	will	will	AUX
inlawrev-18024	994	7	construe	construe	VERB
inlawrev-18024	994	8	and	and	CCONJ
inlawrev-18024	994	9	interpret	interpret	VERB
inlawrev-18024	994	10	a	a	DET
inlawrev-18024	994	11	statute	statute	NOUN
inlawrev-18024	994	12	only	only	ADV
inlawrev-18024	994	13	if	if	SCONJ
inlawrev-18024	994	14	it	it	PRON
inlawrev-18024	994	15	is	be	AUX
inlawrev-18024	994	16	unclear	unclear	ADJ
inlawrev-18024	994	17	and	and	CCONJ
inlawrev-18024	994	18	ambiguous	ambiguous	ADJ
inlawrev-18024	994	19	,	,	PUNCT
inlawrev-18024	994	20	”	"	PUNCT
inlawrev-18024	994	21	to	to	PART
inlawrev-18024	994	22	interpret	interpret	VERB
inlawrev-18024	994	23	an	an	DET
inlawrev-18024	994	24	ambiguity	ambiguity	NOUN
inlawrev-18024	994	25	,	,	PUNCT
inlawrev-18024	994	26	“	"	PUNCT
inlawrev-18024	994	27	it	it	PRON
inlawrev-18024	994	28	is	be	AUX
inlawrev-18024	994	29	appropriate	appropriate	ADJ
inlawrev-18024	994	30	for	for	SCONJ
inlawrev-18024	994	31	the	the	DET
inlawrev-18024	994	32	court	court	NOUN
inlawrev-18024	994	33	to	to	PART
inlawrev-18024	994	34	look	look	VERB
inlawrev-18024	994	35	to	to	ADP
inlawrev-18024	994	36	a	a	DET
inlawrev-18024	994	37	clarifying	clarify	VERB
inlawrev-18024	994	38	regulation	regulation	NOUN
inlawrev-18024	994	39	or	or	CCONJ
inlawrev-18024	994	40	one	one	NUM
inlawrev-18024	994	41	indicating	indicate	VERB
inlawrev-18024	994	42	the	the	DET
inlawrev-18024	994	43	method	method	NOUN
inlawrev-18024	994	44	of	of	ADP
inlawrev-18024	994	45	[	[	PUNCT
inlawrev-18024	994	46	the	the	DET
inlawrev-18024	994	47	statute	statute	NOUN
inlawrev-18024	994	48	’s	’s	PART
inlawrev-18024	994	49	]	]	PUNCT
inlawrev-18024	994	50	application	application	NOUN
inlawrev-18024	994	51	.	.	PUNCT
inlawrev-18024	994	52	”412	”412	PUNCT
inlawrev-18024	995	1	in	in	ADP
inlawrev-18024	995	2	determining	determine	VERB
inlawrev-18024	995	3	how	how	SCONJ
inlawrev-18024	995	4	the	the	DET
inlawrev-18024	995	5	legislature	legislature	NOUN
inlawrev-18024	995	6	intended	intend	VERB
inlawrev-18024	995	7	ic	ic	PROPN
inlawrev-18024	995	8	6	6	NUM
inlawrev-18024	995	9	-	-	SYM
inlawrev-18024	995	10	3	3	NUM
inlawrev-18024	995	11	-	-	PUNCT
inlawrev-18024	995	12	2	2	NUM
inlawrev-18024	995	13	-	-	SYM
inlawrev-18024	995	14	2	2	NUM
inlawrev-18024	995	15	to	to	PART
inlawrev-18024	995	16	be	be	AUX
inlawrev-18024	995	17	applied	apply	VERB
inlawrev-18024	995	18	,	,	PUNCT
inlawrev-18024	995	19	the	the	DET
inlawrev-18024	995	20	court	court	NOUN
inlawrev-18024	995	21	found	find	VERB
inlawrev-18024	995	22	“	"	PUNCT
inlawrev-18024	995	23	the	the	DET
inlawrev-18024	995	24	department	department	NOUN
inlawrev-18024	995	25	’s	’s	PART
inlawrev-18024	995	26	interpretation	interpretation	NOUN
inlawrev-18024	995	27	.	.	PUNCT
inlawrev-18024	995	28	.	.	PUNCT
inlawrev-18024	995	29	.	.	PUNCT
inlawrev-18024	996	1	to	to	PART
inlawrev-18024	996	2	be	be	AUX
inlawrev-18024	996	3	more	more	ADV
inlawrev-18024	996	4	persuasive	persuasive	ADJ
inlawrev-18024	996	5	than	than	ADP
inlawrev-18024	996	6	uditpa	uditpa	NOUN
inlawrev-18024	996	7	,	,	PUNCT
inlawrev-18024	996	8	indiana	indiana	PROPN
inlawrev-18024	996	9	’s	’s	PROPN
inlawrev-18024	996	10	membership	membership	NOUN
inlawrev-18024	996	11	in	in	ADP
inlawrev-18024	996	12	the	the	DET
inlawrev-18024	996	13	mtc	mtc	NOUN
inlawrev-18024	996	14	,	,	PUNCT
inlawrev-18024	996	15	or	or	CCONJ
inlawrev-18024	996	16	how	how	SCONJ
inlawrev-18024	996	17	other	other	ADJ
inlawrev-18024	996	18	states	state	NOUN
inlawrev-18024	996	19	construe	construe	VERB
inlawrev-18024	996	20	their	their	PRON
inlawrev-18024	996	21	statutory	statutory	ADJ
inlawrev-18024	996	22	language	language	NOUN
inlawrev-18024	996	23	.	.	PUNCT
inlawrev-18024	997	1	”413	”413	PROPN
inlawrev-18024	997	2	the	the	DET
inlawrev-18024	997	3	court	court	NOUN
inlawrev-18024	997	4	reasoned	reason	VERB
inlawrev-18024	997	5	that	that	SCONJ
inlawrev-18024	997	6	although	although	SCONJ
inlawrev-18024	997	7	the	the	DET
inlawrev-18024	997	8	language	language	NOUN
inlawrev-18024	997	9	of	of	ADP
inlawrev-18024	997	10	indiana	indiana	PROPN
inlawrev-18024	997	11	code	code	PROPN
inlawrev-18024	997	12	section	section	NOUN
inlawrev-18024	997	13	6	6	NUM
inlawrev-18024	997	14	-	-	SYM
inlawrev-18024	997	15	3	3	NUM
inlawrev-18024	997	16	-	-	PUNCT
inlawrev-18024	997	17	2	2	NUM
inlawrev-18024	997	18	-	-	PUNCT
inlawrev-18024	997	19	2(e)(1	2(e)(1	NUM
inlawrev-18024	997	20	)	)	PUNCT
inlawrev-18024	997	21	does	do	AUX
inlawrev-18024	997	22	track	track	VERB
inlawrev-18024	997	23	the	the	DET
inlawrev-18024	997	24	language	language	NOUN
inlawrev-18024	997	25	of	of	ADP
inlawrev-18024	997	26	the	the	DET
inlawrev-18024	997	27	uditpa	uditpa	NOUN
inlawrev-18024	997	28	,	,	PUNCT
inlawrev-18024	997	29	indiana	indiana	PROPN
inlawrev-18024	997	30	has	have	AUX
inlawrev-18024	997	31	not	not	PART
inlawrev-18024	997	32	adopted	adopt	VERB
inlawrev-18024	997	33	uditpa	uditpa	NOUN
inlawrev-18024	997	34	.	.	PUNCT
inlawrev-18024	998	1	”414	”414	NOUN
inlawrev-18024	998	2	similarly	similarly	ADV
inlawrev-18024	998	3	,	,	PUNCT
inlawrev-18024	998	4	the	the	DET
inlawrev-18024	998	5	tax	tax	NOUN
inlawrev-18024	998	6	court	court	NOUN
inlawrev-18024	998	7	did	do	AUX
inlawrev-18024	998	8	not	not	PART
inlawrev-18024	998	9	“	"	PUNCT
inlawrev-18024	998	10	impute	impute	VERB
inlawrev-18024	998	11	the	the	DET
inlawrev-18024	998	12	mtc	mtc	NOUN
inlawrev-18024	998	13	’s	’s	PART
inlawrev-18024	998	14	goal	goal	NOUN
inlawrev-18024	998	15	of	of	ADP
inlawrev-18024	998	16	uniform	uniform	ADJ
inlawrev-18024	998	17	taxation	taxation	NOUN
inlawrev-18024	998	18	of	of	ADP
inlawrev-18024	998	19	multistate	multistate	NOUN
inlawrev-18024	998	20	businesses	business	NOUN
inlawrev-18024	998	21	.	.	PUNCT
inlawrev-18024	998	22	.	.	PUNCT
inlawrev-18024	999	1	.	.	PUNCT
inlawrev-18024	1000	1	to	to	ADP
inlawrev-18024	1000	2	the	the	DET
inlawrev-18024	1000	3	legislature	legislature	NOUN
inlawrev-18024	1000	4	’s	’s	PART
inlawrev-18024	1000	5	intent	intent	NOUN
inlawrev-18024	1000	6	in	in	ADP
inlawrev-18024	1000	7	enacting	enact	VERB
inlawrev-18024	1000	8	[	[	X
inlawrev-18024	1000	9	ic	ic	X
inlawrev-18024	1000	10	]	]	X
inlawrev-18024	1000	11	6	6	NUM
inlawrev-18024	1000	12	-	-	SYM
inlawrev-18024	1000	13	3	3	NUM
inlawrev-18024	1000	14	-	-	PUNCT
inlawrev-18024	1000	15	2	2	NUM
inlawrev-18024	1000	16	-	-	SYM
inlawrev-18024	1000	17	2(e)(1).”415	2(e)(1).”415	NUM
inlawrev-18024	1000	18	even	even	ADV
inlawrev-18024	1000	19	though	though	SCONJ
inlawrev-18024	1000	20	other	other	ADJ
inlawrev-18024	1000	21	state	state	NOUN
inlawrev-18024	1000	22	courts	court	NOUN
inlawrev-18024	1000	23	have	have	AUX
inlawrev-18024	1000	24	established	establish	VERB
inlawrev-18024	1000	25	“	"	PUNCT
inlawrev-18024	1000	26	that	that	SCONJ
inlawrev-18024	1000	27	statutory	statutory	ADJ
inlawrev-18024	1000	28	language	language	NOUN
inlawrev-18024	1000	29	similar	similar	ADJ
inlawrev-18024	1000	30	to	to	ADP
inlawrev-18024	1000	31	that	that	PRON
inlawrev-18024	1000	32	contained	contain	VERB
inlawrev-18024	1000	33	in	in	ADP
inlawrev-18024	1000	34	indiana	indiana	PROPN
inlawrev-18024	1000	35	code	code	PROPN
inlawrev-18024	1000	36	§	§	PROPN
inlawrev-18024	1000	37	6	6	NUM
inlawrev-18024	1000	38	-	-	SYM
inlawrev-18024	1000	39	3	3	NUM
inlawrev-18024	1000	40	-	-	PUNCT
inlawrev-18024	1000	41	2	2	NUM
inlawrev-18024	1000	42	-	-	PUNCT
inlawrev-18024	1000	43	2(e)(1	2(e)(1	NUM
inlawrev-18024	1000	44	)	)	PUNCT
inlawrev-18024	1000	45	requires	require	VERB
inlawrev-18024	1000	46	the	the	DET
inlawrev-18024	1000	47	application	application	NOUN
inlawrev-18024	1000	48	of	of	ADP
inlawrev-18024	1000	49	the	the	DET
inlawrev-18024	1000	50	destination	destination	NOUN
inlawrev-18024	1000	51	rule	rule	NOUN
inlawrev-18024	1000	52	,	,	PUNCT
inlawrev-18024	1000	53	the	the	DET
inlawrev-18024	1000	54	holdings	holding	NOUN
inlawrev-18024	1000	55	from	from	ADP
inlawrev-18024	1000	56	those	those	DET
inlawrev-18024	1000	57	jurisdictions	jurisdiction	NOUN
inlawrev-18024	1000	58	are	be	AUX
inlawrev-18024	1000	59	not	not	PART
inlawrev-18024	1000	60	binding	bind	VERB
inlawrev-18024	1000	61	on	on	ADP
inlawrev-18024	1000	62	[	[	PUNCT
inlawrev-18024	1000	63	the	the	DET
inlawrev-18024	1000	64	tax	tax	NOUN
inlawrev-18024	1000	65	]	]	X
inlawrev-18024	1000	66	court	court	NOUN
inlawrev-18024	1000	67	.	.	PUNCT
inlawrev-18024	1001	1	”416	”416	VERB
inlawrev-18024	1001	2	the	the	DET
inlawrev-18024	1001	3	department	department	NOUN
inlawrev-18024	1001	4	,	,	PUNCT
inlawrev-18024	1001	5	meanwhile	meanwhile	ADV
inlawrev-18024	1001	6	,	,	PUNCT
inlawrev-18024	1001	7	argued	argue	VERB
inlawrev-18024	1001	8	“	"	PUNCT
inlawrev-18024	1001	9	that	that	SCONJ
inlawrev-18024	1001	10	if	if	SCONJ
inlawrev-18024	1001	11	the	the	DET
inlawrev-18024	1001	12	carrier	carrier	NOUN
inlawrev-18024	1001	13	-	-	PUNCT
inlawrev-18024	1001	14	pickup	pickup	NOUN
inlawrev-18024	1001	15	sales	sale	NOUN
inlawrev-18024	1001	16	are	be	AUX
inlawrev-18024	1001	17	not	not	PART
inlawrev-18024	1001	18	deemed	deem	VERB
inlawrev-18024	1001	19	indiana	indiana	PROPN
inlawrev-18024	1001	20	sales	sale	NOUN
inlawrev-18024	1001	21	,	,	PUNCT
inlawrev-18024	1001	22	not	not	PART
inlawrev-18024	1001	23	only	only	ADV
inlawrev-18024	1001	24	will	will	AUX
inlawrev-18024	1001	25	miller	miller	PROPN
inlawrev-18024	1001	26	be	be	AUX
inlawrev-18024	1001	27	excused	excuse	VERB
inlawrev-18024	1001	28	from	from	ADP
inlawrev-18024	1001	29	complying	comply	VERB
inlawrev-18024	1001	30	with	with	ADP
inlawrev-18024	1001	31	indiana	indiana	PROPN
inlawrev-18024	1001	32	law	law	PROPN
inlawrev-18024	1001	33	requiring	require	VERB
inlawrev-18024	1001	34	the	the	DET
inlawrev-18024	1001	35	consistent	consistent	ADJ
inlawrev-18024	1001	36	apportionment	apportionment	NOUN
inlawrev-18024	1001	37	of	of	ADP
inlawrev-18024	1001	38	income	income	NOUN
inlawrev-18024	1001	39	between	between	ADP
inlawrev-18024	1001	40	states	state	NOUN
inlawrev-18024	1001	41	,	,	PUNCT
inlawrev-18024	1001	42	but	but	CCONJ
inlawrev-18024	1001	43	inequity	inequity	NOUN
inlawrev-18024	1001	44	will	will	AUX
inlawrev-18024	1001	45	prevail	prevail	VERB
inlawrev-18024	1001	46	.	.	PUNCT
inlawrev-18024	1001	47	”417	”417	PUNCT
inlawrev-18024	1002	1	the	the	DET
inlawrev-18024	1002	2	department	department	NOUN
inlawrev-18024	1002	3	explained	explain	VERB
inlawrev-18024	1002	4	that	that	SCONJ
inlawrev-18024	1002	5	“	"	PUNCT
inlawrev-18024	1002	6	a	a	DET
inlawrev-18024	1002	7	taxpayer	taxpayer	NOUN
inlawrev-18024	1002	8	’s	’s	PART
inlawrev-18024	1002	9	406	406	NUM
inlawrev-18024	1002	10	.	.	PUNCT
inlawrev-18024	1003	1	i	i	PRON
inlawrev-18024	1003	2	d.	d.	PROPN
inlawrev-18024	1003	3	at	at	ADP
inlawrev-18024	1003	4	867	867	NUM
inlawrev-18024	1003	5	-	-	SYM
inlawrev-18024	1003	6	68	68	NUM
inlawrev-18024	1003	7	.	.	PUNCT
inlawrev-18024	1003	8	407	407	NUM
inlawrev-18024	1003	9	.	.	PUNCT
inlawrev-18024	1004	1	i	i	PRON
inlawrev-18024	1004	2	d.	d.	PROPN
inlawrev-18024	1004	3	at	at	ADP
inlawrev-18024	1004	4	868	868	NUM
inlawrev-18024	1004	5	.	.	PUNCT
inlawrev-18024	1004	6	408	408	NUM
inlawrev-18024	1004	7	.	.	PUNCT
inlawrev-18024	1005	1	i	i	PRON
inlawrev-18024	1005	2	d.	d.	PROPN
inlawrev-18024	1005	3	409	409	NUM
inlawrev-18024	1005	4	.	.	PUNCT
inlawrev-18024	1006	1	i	i	PRON
inlawrev-18024	1006	2	d.	d.	PROPN
inlawrev-18024	1006	3	at	at	ADP
inlawrev-18024	1006	4	868	868	NUM
inlawrev-18024	1006	5	-	-	SYM
inlawrev-18024	1006	6	69	69	NUM
inlawrev-18024	1006	7	.	.	PUNCT
inlawrev-18024	1007	1	410	410	NUM
inlawrev-18024	1007	2	.	.	PUNCT
inlawrev-18024	1008	1	i	i	PRON
inlawrev-18024	1008	2	d.	d.	PROPN
inlawrev-18024	1008	3	at	at	ADP
inlawrev-18024	1008	4	869	869	NUM
inlawrev-18024	1008	5	.	.	PUNCT
inlawrev-18024	1009	1	411	411	NUM
inlawrev-18024	1009	2	.	.	PUNCT
inlawrev-18024	1010	1	i	i	PRON
inlawrev-18024	1010	2	d.	d.	PROPN
inlawrev-18024	1010	3	412	412	NUM
inlawrev-18024	1010	4	.	.	PUNCT
inlawrev-18024	1011	1	i	i	PRON
inlawrev-18024	1011	2	d.	d.	PROPN
inlawrev-18024	1011	3	(	(	PUNCT
inlawrev-18024	1011	4	alteration	alteration	NOUN
inlawrev-18024	1011	5	in	in	ADP
inlawrev-18024	1011	6	original	original	ADJ
inlawrev-18024	1011	7	)	)	PUNCT
inlawrev-18024	1011	8	.	.	PUNCT
inlawrev-18024	1012	1	413	413	NUM
inlawrev-18024	1012	2	.	.	PUNCT
inlawrev-18024	1013	1	i	i	PRON
inlawrev-18024	1013	2	d.	d.	PROPN
inlawrev-18024	1013	3	at	at	ADP
inlawrev-18024	1013	4	870	870	NUM
inlawrev-18024	1013	5	.	.	PUNCT
inlawrev-18024	1014	1	414	414	NUM
inlawrev-18024	1014	2	.	.	PUNCT
inlawrev-18024	1015	1	i	i	PRON
inlawrev-18024	1015	2	d.	d.	PROPN
inlawrev-18024	1015	3	(	(	PUNCT
inlawrev-18024	1015	4	internal	internal	ADJ
inlawrev-18024	1015	5	citation	citation	NOUN
inlawrev-18024	1015	6	omitted	omit	VERB
inlawrev-18024	1015	7	)	)	PUNCT
inlawrev-18024	1015	8	.	.	PUNCT
inlawrev-18024	1016	1	415	415	NUM
inlawrev-18024	1016	2	.	.	PUNCT
inlawrev-18024	1017	1	i	i	PRON
inlawrev-18024	1017	2	d.	d.	PROPN
inlawrev-18024	1017	3	416	416	NUM
inlawrev-18024	1017	4	.	.	PUNCT
inlawrev-18024	1018	1	i	i	PRON
inlawrev-18024	1018	2	d.	d.	PROPN
inlawrev-18024	1018	3	417	417	NUM
inlawrev-18024	1018	4	.	.	PUNCT
inlawrev-18024	1019	1	i	i	PRON
inlawrev-18024	1019	2	d.	d.	PROPN
inlawrev-18024	1019	3	at	at	ADP
inlawrev-18024	1019	4	871	871	NUM
inlawrev-18024	1019	5	.	.	PUNCT
inlawrev-18024	1019	6	2012	2012	NUM
inlawrev-18024	1019	7	]	]	PUNCT
inlawrev-18024	1019	8	taxation	taxation	NOUN
inlawrev-18024	1019	9	1379	1379	NUM
inlawrev-18024	1019	10	apportionment	apportionment	NOUN
inlawrev-18024	1019	11	of	of	ADP
inlawrev-18024	1019	12	sales	sale	NOUN
inlawrev-18024	1019	13	income	income	NOUN
inlawrev-18024	1019	14	between	between	ADP
inlawrev-18024	1019	15	indiana	indiana	PROPN
inlawrev-18024	1019	16	and	and	CCONJ
inlawrev-18024	1019	17	other	other	ADJ
inlawrev-18024	1019	18	states	state	NOUN
inlawrev-18024	1019	19	must	must	AUX
inlawrev-18024	1019	20	be	be	AUX
inlawrev-18024	1019	21	consistent	consistent	ADJ
inlawrev-18024	1019	22	.	.	PUNCT
inlawrev-18024	1019	23	”418	”418	PUNCT
inlawrev-18024	1020	1	furthermore	furthermore	ADV
inlawrev-18024	1020	2	,	,	PUNCT
inlawrev-18024	1020	3	the	the	DET
inlawrev-18024	1020	4	department	department	NOUN
inlawrev-18024	1020	5	stated	state	VERB
inlawrev-18024	1020	6	that	that	SCONJ
inlawrev-18024	1020	7	because	because	SCONJ
inlawrev-18024	1020	8	both	both	CCONJ
inlawrev-18024	1020	9	the	the	DET
inlawrev-18024	1020	10	ohio	ohio	PROPN
inlawrev-18024	1020	11	and	and	CCONJ
inlawrev-18024	1020	12	wisconsin	wisconsin	PROPN
inlawrev-18024	1020	13	statutes	statute	NOUN
inlawrev-18024	1020	14	“	"	PUNCT
inlawrev-18024	1020	15	are	be	AUX
inlawrev-18024	1020	16	substantially	substantially	ADV
inlawrev-18024	1020	17	similar	similar	ADJ
inlawrev-18024	1020	18	to	to	ADP
inlawrev-18024	1020	19	indiana	indiana	PROPN
inlawrev-18024	1020	20	’s	’s	PROPN
inlawrev-18024	1020	21	in	in	SCONJ
inlawrev-18024	1020	22	that	that	SCONJ
inlawrev-18024	1020	23	they	they	PRON
inlawrev-18024	1020	24	apply	apply	VERB
inlawrev-18024	1020	25	the	the	DET
inlawrev-18024	1020	26	destination	destination	NOUN
inlawrev-18024	1020	27	rule	rule	NOUN
inlawrev-18024	1020	28	,	,	PUNCT
inlawrev-18024	1020	29	those	those	DET
inlawrev-18024	1020	30	states	state	NOUN
inlawrev-18024	1020	31	would	would	AUX
inlawrev-18024	1020	32	apportion	apportion	VERB
inlawrev-18024	1020	33	miller	miller	PROPN
inlawrev-18024	1020	34	’s	’s	PART
inlawrev-18024	1020	35	carrier	carrier	NOUN
inlawrev-18024	1020	36	-	-	PUNCT
inlawrev-18024	1020	37	pickup	pickup	NOUN
inlawrev-18024	1020	38	sales	sale	NOUN
inlawrev-18024	1020	39	to	to	ADP
inlawrev-18024	1020	40	indiana	indiana	PROPN
inlawrev-18024	1020	41	.	.	PUNCT
inlawrev-18024	1020	42	”419	”419	PUNCT
inlawrev-18024	1021	1	the	the	DET
inlawrev-18024	1021	2	department	department	NOUN
inlawrev-18024	1021	3	claimed	claim	VERB
inlawrev-18024	1021	4	that	that	SCONJ
inlawrev-18024	1021	5	by	by	ADP
inlawrev-18024	1021	6	avoiding	avoid	VERB
inlawrev-18024	1021	7	sales	sale	NOUN
inlawrev-18024	1021	8	tax	tax	NOUN
inlawrev-18024	1021	9	in	in	ADP
inlawrev-18024	1021	10	indiana	indiana	PROPN
inlawrev-18024	1021	11	,	,	PUNCT
inlawrev-18024	1021	12	miller	miller	PROPN
inlawrev-18024	1021	13	had	have	VERB
inlawrev-18024	1021	14	an	an	DET
inlawrev-18024	1021	15	advantage	advantage	NOUN
inlawrev-18024	1021	16	over	over	ADP
inlawrev-18024	1021	17	his	his	PRON
inlawrev-18024	1021	18	competitors	competitor	NOUN
inlawrev-18024	1021	19	,	,	PUNCT
inlawrev-18024	1021	20	who	who	PRON
inlawrev-18024	1021	21	were	be	AUX
inlawrev-18024	1021	22	taxed	tax	VERB
inlawrev-18024	1021	23	in	in	ADP
inlawrev-18024	1021	24	ohio	ohio	PROPN
inlawrev-18024	1021	25	and	and	CCONJ
inlawrev-18024	1021	26	wisconsin.420	wisconsin.420	VERB
inlawrev-18024	1021	27	the	the	DET
inlawrev-18024	1021	28	tax	tax	NOUN
inlawrev-18024	1021	29	court	court	NOUN
inlawrev-18024	1021	30	disagreed	disagree	VERB
inlawrev-18024	1021	31	and	and	CCONJ
inlawrev-18024	1021	32	stated	state	VERB
inlawrev-18024	1021	33	that	that	SCONJ
inlawrev-18024	1021	34	an	an	DET
inlawrev-18024	1021	35	“	"	PUNCT
inlawrev-18024	1021	36	inconsistency	inconsistency	NOUN
inlawrev-18024	1021	37	by	by	ADP
inlawrev-18024	1021	38	the	the	DET
inlawrev-18024	1021	39	department	department	NOUN
inlawrev-18024	1021	40	with	with	ADP
inlawrev-18024	1021	41	respect	respect	NOUN
inlawrev-18024	1021	42	to	to	ADP
inlawrev-18024	1021	43	how	how	SCONJ
inlawrev-18024	1021	44	miller	miller	PROPN
inlawrev-18024	1021	45	reported	report	VERB
inlawrev-18024	1021	46	its	its	PRON
inlawrev-18024	1021	47	income	income	NOUN
inlawrev-18024	1021	48	from	from	ADP
inlawrev-18024	1021	49	the	the	DET
inlawrev-18024	1021	50	carrier	carrier	NOUN
inlawrev-18024	1021	51	-	-	PUNCT
inlawrev-18024	1021	52	pickup	pickup	NOUN
inlawrev-18024	1021	53	sales	sale	NOUN
inlawrev-18024	1021	54	to	to	ADP
inlawrev-18024	1021	55	indiana	indiana	PROPN
inlawrev-18024	1021	56	as	as	SCONJ
inlawrev-18024	1021	57	compared	compare	VERB
inlawrev-18024	1021	58	to	to	ADP
inlawrev-18024	1021	59	ohio	ohio	PROPN
inlawrev-18024	1021	60	and	and	CCONJ
inlawrev-18024	1021	61	wisconsin	wisconsin	PROPN
inlawrev-18024	1021	62	is	be	AUX
inlawrev-18024	1021	63	irrelevant	irrelevant	ADJ
inlawrev-18024	1021	64	.	.	PUNCT
inlawrev-18024	1021	65	”421	”421	NOUN
inlawrev-18024	1022	1	the	the	DET
inlawrev-18024	1022	2	court	court	NOUN
inlawrev-18024	1022	3	held	hold	VERB
inlawrev-18024	1022	4	miller	miller	PROPN
inlawrev-18024	1022	5	’s	’s	PART
inlawrev-18024	1022	6	carrier	carrier	NOUN
inlawrev-18024	1022	7	-	-	PUNCT
inlawrev-18024	1022	8	pickup	pickup	NOUN
inlawrev-18024	1022	9	sales	sale	NOUN
inlawrev-18024	1022	10	were	be	AUX
inlawrev-18024	1022	11	not	not	PART
inlawrev-18024	1022	12	indiana	indiana	NOUN
inlawrev-18024	1022	13	sales	sale	NOUN
inlawrev-18024	1022	14	and	and	CCONJ
inlawrev-18024	1022	15	were	be	AUX
inlawrev-18024	1022	16	thus	thus	ADV
inlawrev-18024	1022	17	not	not	PART
inlawrev-18024	1022	18	allocable	allocable	ADJ
inlawrev-18024	1022	19	to	to	ADP
inlawrev-18024	1022	20	indiana.422	indiana.422	VERB
inlawrev-18024	1022	21	2	2	NUM
inlawrev-18024	1022	22	.	.	PUNCT
inlawrev-18024	1023	1	rent	rent	VERB
inlawrev-18024	1023	2	-	-	PUNCT
inlawrev-18024	1023	3	a	a	DET
inlawrev-18024	1023	4	-	-	PUNCT
inlawrev-18024	1023	5	center	center	NOUN
inlawrev-18024	1023	6	east	east	PROPN
inlawrev-18024	1023	7	,	,	PUNCT
inlawrev-18024	1023	8	inc	inc	PROPN
inlawrev-18024	1023	9	.	.	PROPN
inlawrev-18024	1024	1	v.	v.	PROPN
inlawrev-18024	1024	2	indiana	indiana	PROPN
inlawrev-18024	1024	3	department	department	PROPN
inlawrev-18024	1024	4	of	of	ADP
inlawrev-18024	1024	5	state	state	PROPN
inlawrev-18024	1024	6	revenue.423	revenue.423	PROPN
inlawrev-18024	1024	7	—	—	PUNCT
inlawrev-18024	1024	8	rent	rent	NOUN
inlawrev-18024	1024	9	-	-	PUNCT
inlawrev-18024	1024	10	a	a	DET
inlawrev-18024	1024	11	-	-	PUNCT
inlawrev-18024	1024	12	center	center	NOUN
inlawrev-18024	1024	13	east	east	PROPN
inlawrev-18024	1024	14	,	,	PUNCT
inlawrev-18024	1024	15	inc	inc	PROPN
inlawrev-18024	1024	16	.	.	PROPN
inlawrev-18024	1024	17	(	(	PUNCT
inlawrev-18024	1024	18	“	"	PUNCT
inlawrev-18024	1024	19	rac	rac	PROPN
inlawrev-18024	1024	20	east	east	PROPN
inlawrev-18024	1024	21	”	"	PUNCT
inlawrev-18024	1024	22	)	)	PUNCT
inlawrev-18024	1025	1	appealed	appeal	VERB
inlawrev-18024	1025	2	the	the	DET
inlawrev-18024	1025	3	department	department	NOUN
inlawrev-18024	1025	4	’s	’s	PART
inlawrev-18024	1025	5	final	final	ADJ
inlawrev-18024	1025	6	determination	determination	NOUN
inlawrev-18024	1025	7	requiring	require	VERB
inlawrev-18024	1025	8	rac	rac	PROPN
inlawrev-18024	1025	9	east	east	PROPN
inlawrev-18024	1025	10	to	to	PART
inlawrev-18024	1025	11	use	use	VERB
inlawrev-18024	1025	12	a	a	DET
inlawrev-18024	1025	13	combined	combined	ADJ
inlawrev-18024	1025	14	income	income	NOUN
inlawrev-18024	1025	15	tax	tax	NOUN
inlawrev-18024	1025	16	return	return	NOUN
inlawrev-18024	1025	17	with	with	ADP
inlawrev-18024	1025	18	two	two	NUM
inlawrev-18024	1025	19	affiliates	affiliate	NOUN
inlawrev-18024	1025	20	for	for	ADP
inlawrev-18024	1025	21	reporting	report	VERB
inlawrev-18024	1025	22	its	its	PRON
inlawrev-18024	1025	23	agi	agi	NOUN
inlawrev-18024	1025	24	tax	tax	NOUN
inlawrev-18024	1025	25	liability.424	liability.424	ADJ
inlawrev-18024	1025	26	rent	rent	NOUN
inlawrev-18024	1025	27	-	-	PUNCT
inlawrev-18024	1025	28	a	a	DET
inlawrev-18024	1025	29	-	-	PUNCT
inlawrev-18024	1025	30	center	center	NOUN
inlawrev-18024	1025	31	,	,	PUNCT
inlawrev-18024	1025	32	inc	inc	PROPN
inlawrev-18024	1025	33	.	.	PROPN
inlawrev-18024	1025	34	(	(	PUNCT
inlawrev-18024	1025	35	“	"	PUNCT
inlawrev-18024	1025	36	rac	rac	PROPN
inlawrev-18024	1025	37	inc	inc	PROPN
inlawrev-18024	1025	38	.	.	PUNCT
inlawrev-18024	1025	39	”	"	PUNCT
inlawrev-18024	1025	40	)	)	PUNCT
inlawrev-18024	1025	41	,	,	PUNCT
inlawrev-18024	1025	42	formerly	formerly	ADV
inlawrev-18024	1025	43	renter	renter	NOUN
inlawrev-18024	1025	44	’s	’s	PART
inlawrev-18024	1025	45	choice	choice	NOUN
inlawrev-18024	1025	46	,	,	PUNCT
inlawrev-18024	1025	47	acquired	acquire	VERB
inlawrev-18024	1025	48	its	its	PRON
inlawrev-18024	1025	49	largest	large	ADJ
inlawrev-18024	1025	50	competitor	competitor	NOUN
inlawrev-18024	1025	51	and	and	CCONJ
inlawrev-18024	1025	52	transferred	transfer	VERB
inlawrev-18024	1025	53	the	the	DET
inlawrev-18024	1025	54	rent	rent	NOUN
inlawrev-18024	1025	55	-	-	PUNCT
inlawrev-18024	1025	56	a	a	DET
inlawrev-18024	1025	57	-	-	PUNCT
inlawrev-18024	1025	58	center	center	NOUN
inlawrev-18024	1025	59	trademarks	trademark	NOUN
inlawrev-18024	1025	60	“	"	PUNCT
inlawrev-18024	1025	61	to	to	ADP
inlawrev-18024	1025	62	its	its	PRON
inlawrev-18024	1025	63	new	new	ADJ
inlawrev-18024	1025	64	affiliate	affiliate	NOUN
inlawrev-18024	1025	65	,	,	PUNCT
inlawrev-18024	1025	66	advantage	advantage	NOUN
inlawrev-18024	1025	67	companies	company	NOUN
inlawrev-18024	1025	68	,	,	PUNCT
inlawrev-18024	1025	69	inc	inc	PROPN
inlawrev-18024	1025	70	.	.	PROPN
inlawrev-18024	1026	1	(	(	PUNCT
inlawrev-18024	1026	2	“	"	PUNCT
inlawrev-18024	1026	3	advantage”).”425	advantage”).”425	NOUN
inlawrev-18024	1026	4	in	in	ADP
inlawrev-18024	1026	5	2003	2003	NUM
inlawrev-18024	1026	6	,	,	PUNCT
inlawrev-18024	1026	7	the	the	DET
inlawrev-18024	1026	8	rac	rac	PROPN
inlawrev-18024	1026	9	family	family	NOUN
inlawrev-18024	1026	10	reorganized	reorganize	VERB
inlawrev-18024	1026	11	its	its	PRON
inlawrev-18024	1026	12	corporate	corporate	ADJ
inlawrev-18024	1026	13	structure	structure	NOUN
inlawrev-18024	1026	14	with	with	ADP
inlawrev-18024	1026	15	rac	rac	PROPN
inlawrev-18024	1026	16	inc	inc	PROPN
inlawrev-18024	1026	17	.	.	PROPN
inlawrev-18024	1026	18	,	,	PUNCT
inlawrev-18024	1026	19	assuming	assume	VERB
inlawrev-18024	1026	20	the	the	DET
inlawrev-18024	1026	21	name	name	NOUN
inlawrev-18024	1026	22	rac	rac	PROPN
inlawrev-18024	1026	23	east	east	PROPN
inlawrev-18024	1026	24	and	and	CCONJ
inlawrev-18024	1026	25	advantage	advantage	NOUN
inlawrev-18024	1026	26	changing	change	VERB
inlawrev-18024	1026	27	its	its	PRON
inlawrev-18024	1026	28	name	name	NOUN
inlawrev-18024	1026	29	to	to	PART
inlawrev-18024	1026	30	rent	rent	VERB
inlawrev-18024	1026	31	-	-	PUNCT
inlawrev-18024	1026	32	a	a	DET
inlawrev-18024	1026	33	-	-	PUNCT
inlawrev-18024	1026	34	center	center	NOUN
inlawrev-18024	1026	35	west	west	PROPN
inlawrev-18024	1026	36	,	,	PUNCT
inlawrev-18024	1026	37	inc	inc	PROPN
inlawrev-18024	1026	38	.	.	PROPN
inlawrev-18024	1026	39	(	(	PUNCT
inlawrev-18024	1026	40	“	"	PUNCT
inlawrev-18024	1026	41	rac	rac	PROPN
inlawrev-18024	1026	42	west”).426	west”).426	ADP
inlawrev-18024	1026	43	additionally	additionally	ADV
inlawrev-18024	1026	44	,	,	PUNCT
inlawrev-18024	1026	45	rent	rent	VERB
inlawrev-18024	1026	46	-	-	PUNCT
inlawrev-18024	1026	47	a	a	DET
inlawrev-18024	1026	48	-	-	PUNCT
inlawrev-18024	1026	49	center	center	NOUN
inlawrev-18024	1026	50	holdings	holding	NOUN
inlawrev-18024	1026	51	,	,	PUNCT
inlawrev-18024	1026	52	inc	inc	PROPN
inlawrev-18024	1026	53	.	.	PROPN
inlawrev-18024	1026	54	(	(	PUNCT
inlawrev-18024	1026	55	“	"	PUNCT
inlawrev-18024	1026	56	rac	rac	PROPN
inlawrev-18024	1026	57	holdings	holding	NOUN
inlawrev-18024	1026	58	”	"	PUNCT
inlawrev-18024	1026	59	)	)	PUNCT
inlawrev-18024	1026	60	and	and	CCONJ
inlawrev-18024	1026	61	rent	rent	NOUN
inlawrev-18024	1026	62	-	-	PUNCT
inlawrev-18024	1026	63	a	a	DET
inlawrev-18024	1026	64	-	-	PUNCT
inlawrev-18024	1026	65	center	center	NOUN
inlawrev-18024	1026	66	texas	texas	PROPN
inlawrev-18024	1026	67	,	,	PUNCT
inlawrev-18024	1026	68	lp	lp	PROPN
inlawrev-18024	1026	69	(	(	PUNCT
inlawrev-18024	1026	70	“	"	PUNCT
inlawrev-18024	1026	71	rac	rac	PROPN
inlawrev-18024	1026	72	texas”).427	texas”).427	ADP
inlawrev-18024	1026	73	the	the	DET
inlawrev-18024	1026	74	matter	matter	NOUN
inlawrev-18024	1026	75	before	before	SCONJ
inlawrev-18024	1026	76	the	the	DET
inlawrev-18024	1026	77	tax	tax	NOUN
inlawrev-18024	1026	78	court	court	NOUN
inlawrev-18024	1026	79	arose	arise	VERB
inlawrev-18024	1026	80	because	because	SCONJ
inlawrev-18024	1026	81	:	:	PUNCT
inlawrev-18024	1026	82	in	in	ADP
inlawrev-18024	1026	83	2003	2003	NUM
inlawrev-18024	1026	84	,	,	PUNCT
inlawrev-18024	1026	85	rac	rac	PROPN
inlawrev-18024	1026	86	east	east	PROPN
inlawrev-18024	1026	87	filed	file	VERB
inlawrev-18024	1026	88	its	its	PRON
inlawrev-18024	1026	89	2003	2003	NUM
inlawrev-18024	1026	90	indiana	indiana	PROPN
inlawrev-18024	1026	91	corporate	corporate	ADJ
inlawrev-18024	1026	92	agi	agi	NOUN
inlawrev-18024	1026	93	tax	tax	NOUN
inlawrev-18024	1026	94	return	return	NOUN
inlawrev-18024	1026	95	on	on	ADP
inlawrev-18024	1026	96	a	a	DET
inlawrev-18024	1026	97	separate	separate	ADJ
inlawrev-18024	1026	98	company	company	NOUN
inlawrev-18024	1026	99	basis	basis	NOUN
inlawrev-18024	1026	100	reporting	report	VERB
inlawrev-18024	1026	101	that	that	SCONJ
inlawrev-18024	1026	102	it	it	PRON
inlawrev-18024	1026	103	owed	owe	VERB
inlawrev-18024	1026	104	no	no	DET
inlawrev-18024	1026	105	tax	tax	NOUN
inlawrev-18024	1026	106	.	.	PUNCT
inlawrev-18024	1027	1	the	the	DET
inlawrev-18024	1027	2	department	department	NOUN
inlawrev-18024	1027	3	audited	audit	VERB
inlawrev-18024	1027	4	rac	rac	PROPN
inlawrev-18024	1027	5	east	east	PROPN
inlawrev-18024	1027	6	for	for	ADP
inlawrev-18024	1027	7	the	the	DET
inlawrev-18024	1027	8	2001	2001	NUM
inlawrev-18024	1027	9	,	,	PUNCT
inlawrev-18024	1027	10	2002	2002	NUM
inlawrev-18024	1027	11	,	,	PUNCT
inlawrev-18024	1027	12	and	and	CCONJ
inlawrev-18024	1027	13	2003	2003	NUM
inlawrev-18024	1027	14	tax	tax	NOUN
inlawrev-18024	1027	15	years	year	NOUN
inlawrev-18024	1027	16	,	,	PUNCT
inlawrev-18024	1027	17	proposing	propose	VERB
inlawrev-18024	1027	18	an	an	DET
inlawrev-18024	1027	19	additional	additional	ADJ
inlawrev-18024	1027	20	$	$	SYM
inlawrev-18024	1027	21	513,272.60	513,272.60	NUM
inlawrev-18024	1027	22	in	in	ADP
inlawrev-18024	1027	23	agi	agi	NOUN
inlawrev-18024	1027	24	tax	tax	NOUN
inlawrev-18024	1027	25	liability	liability	NOUN
inlawrev-18024	1027	26	,	,	PUNCT
inlawrev-18024	1027	27	penalties	penalty	NOUN
inlawrev-18024	1027	28	,	,	PUNCT
inlawrev-18024	1027	29	and	and	CCONJ
inlawrev-18024	1027	30	interest	interest	NOUN
inlawrev-18024	1027	31	for	for	ADP
inlawrev-18024	1027	32	the	the	DET
inlawrev-18024	1027	33	2003	2003	NUM
inlawrev-18024	1027	34	tax	tax	NOUN
inlawrev-18024	1027	35	year	year	NOUN
inlawrev-18024	1027	36	based	base	VERB
inlawrev-18024	1027	37	on	on	ADP
inlawrev-18024	1027	38	its	its	PRON
inlawrev-18024	1027	39	determination	determination	NOUN
inlawrev-18024	1027	40	that	that	PRON
inlawrev-18024	1027	41	rac	rac	PROPN
inlawrev-18024	1027	42	east	east	PROPN
inlawrev-18024	1027	43	should	should	AUX
inlawrev-18024	1027	44	have	have	AUX
inlawrev-18024	1027	45	filed	file	VERB
inlawrev-18024	1027	46	a	a	DET
inlawrev-18024	1027	47	combined	combined	ADJ
inlawrev-18024	1027	48	agi	agi	NOUN
inlawrev-18024	1027	49	tax	tax	NOUN
inlawrev-18024	1027	50	return	return	NOUN
inlawrev-18024	1027	51	with	with	ADP
inlawrev-18024	1027	52	rac	rac	PROPN
inlawrev-18024	1027	53	west	west	PROPN
inlawrev-18024	1027	54	and	and	CCONJ
inlawrev-18024	1027	55	rac	rac	PROPN
inlawrev-18024	1027	56	texas.428	texas.428	PROPN
inlawrev-18024	1027	57	rac	rac	PROPN
inlawrev-18024	1027	58	east	east	PROPN
inlawrev-18024	1027	59	disputed	dispute	VERB
inlawrev-18024	1027	60	the	the	DET
inlawrev-18024	1027	61	determination	determination	NOUN
inlawrev-18024	1027	62	,	,	PUNCT
inlawrev-18024	1027	63	but	but	CCONJ
inlawrev-18024	1027	64	the	the	DET
inlawrev-18024	1027	65	department	department	NOUN
inlawrev-18024	1027	66	upheld	uphold	VERB
inlawrev-18024	1027	67	its	its	PRON
inlawrev-18024	1027	68	original	original	ADJ
inlawrev-18024	1027	69	finding.429	finding.429	PROPN
inlawrev-18024	1027	70	rac	rac	PROPN
inlawrev-18024	1027	71	east	east	PROPN
inlawrev-18024	1027	72	subsequently	subsequently	ADV
inlawrev-18024	1027	73	filed	file	VERB
inlawrev-18024	1027	74	an	an	DET
inlawrev-18024	1027	75	original	original	ADJ
inlawrev-18024	1027	76	tax	tax	NOUN
inlawrev-18024	1027	77	appeal.430	appeal.430	PROPN
inlawrev-18024	1027	78	in	in	ADP
inlawrev-18024	1027	79	indiana	indiana	PROPN
inlawrev-18024	1027	80	,	,	PUNCT
inlawrev-18024	1027	81	corporations	corporation	NOUN
inlawrev-18024	1027	82	must	must	AUX
inlawrev-18024	1027	83	pay	pay	VERB
inlawrev-18024	1027	84	taxes	taxis	NOUN
inlawrev-18024	1027	85	on	on	ADP
inlawrev-18024	1027	86	their	their	PRON
inlawrev-18024	1027	87	“	"	PUNCT
inlawrev-18024	1027	88	agi	agi	NOUN
inlawrev-18024	1027	89	that	that	PRON
inlawrev-18024	1027	90	is	be	AUX
inlawrev-18024	1027	91	derived	derive	VERB
inlawrev-18024	1027	92	from	from	ADP
inlawrev-18024	1027	93	418	418	NUM
inlawrev-18024	1027	94	.	.	PUNCT
inlawrev-18024	1028	1	i	i	PRON
inlawrev-18024	1028	2	d.	d.	PROPN
inlawrev-18024	1028	3	419	419	NUM
inlawrev-18024	1028	4	.	.	PUNCT
inlawrev-18024	1029	1	i	i	PRON
inlawrev-18024	1029	2	d.	d.	PROPN
inlawrev-18024	1029	3	420	420	NUM
inlawrev-18024	1029	4	.	.	PUNCT
inlawrev-18024	1030	1	i	i	PRON
inlawrev-18024	1030	2	d.	d.	PROPN
inlawrev-18024	1030	3	421	421	NUM
inlawrev-18024	1030	4	.	.	PUNCT
inlawrev-18024	1031	1	i	i	PRON
inlawrev-18024	1031	2	d.	d.	PROPN
inlawrev-18024	1031	3	422	422	NUM
inlawrev-18024	1031	4	.	.	PUNCT
inlawrev-18024	1032	1	i	i	PRON
inlawrev-18024	1032	2	d.	d.	PROPN
inlawrev-18024	1032	3	at	at	ADP
inlawrev-18024	1032	4	872	872	NUM
inlawrev-18024	1032	5	.	.	PUNCT
inlawrev-18024	1033	1	423	423	NUM
inlawrev-18024	1033	2	.	.	NOUN
inlawrev-18024	1033	3	952	952	NUM
inlawrev-18024	1033	4	n.e.2d	n.e.2d	NOUN
inlawrev-18024	1033	5	387	387	NUM
inlawrev-18024	1033	6	(	(	PUNCT
inlawrev-18024	1033	7	ind	ind	NOUN
inlawrev-18024	1033	8	.	.	PUNCT
inlawrev-18024	1034	1	t.c	t.c	PROPN
inlawrev-18024	1034	2	.	.	PROPN
inlawrev-18024	1034	3	2011	2011	NUM
inlawrev-18024	1034	4	)	)	PUNCT
inlawrev-18024	1034	5	,	,	PUNCT
inlawrev-18024	1034	6	rev’d	rev’d	NOUN
inlawrev-18024	1034	7	,	,	PUNCT
inlawrev-18024	1034	8	963	963	NUM
inlawrev-18024	1034	9	n.e.2d	n.e.2d	NOUN
inlawrev-18024	1034	10	463	463	NUM
inlawrev-18024	1034	11	(	(	PUNCT
inlawrev-18024	1034	12	ind	ind	NOUN
inlawrev-18024	1034	13	.	.	PROPN
inlawrev-18024	1034	14	2012	2012	NUM
inlawrev-18024	1034	15	)	)	PUNCT
inlawrev-18024	1034	16	.	.	PUNCT
inlawrev-18024	1035	1	424	424	NUM
inlawrev-18024	1035	2	.	.	PUNCT
inlawrev-18024	1036	1	i	i	PRON
inlawrev-18024	1036	2	d.	d.	PROPN
inlawrev-18024	1036	3	at	at	ADP
inlawrev-18024	1036	4	388	388	NUM
inlawrev-18024	1036	5	.	.	NOUN
inlawrev-18024	1036	6	425	425	NUM
inlawrev-18024	1036	7	.	.	PUNCT
inlawrev-18024	1037	1	i	i	PRON
inlawrev-18024	1037	2	d.	d.	PROPN
inlawrev-18024	1037	3	426	426	NUM
inlawrev-18024	1037	4	.	.	PUNCT
inlawrev-18024	1038	1	i	i	PRON
inlawrev-18024	1038	2	d.	d.	PROPN
inlawrev-18024	1038	3	427	427	NUM
inlawrev-18024	1038	4	.	.	PUNCT
inlawrev-18024	1039	1	i	i	PRON
inlawrev-18024	1039	2	d.	d.	PROPN
inlawrev-18024	1039	3	428	428	NUM
inlawrev-18024	1039	4	.	.	PUNCT
inlawrev-18024	1040	1	i	i	PRON
inlawrev-18024	1040	2	d.	d.	PROPN
inlawrev-18024	1040	3	429	429	NUM
inlawrev-18024	1040	4	.	.	PUNCT
inlawrev-18024	1041	1	i	i	PRON
inlawrev-18024	1041	2	d.	d.	PROPN
inlawrev-18024	1041	3	430	430	NUM
inlawrev-18024	1041	4	.	.	PUNCT
inlawrev-18024	1042	1	i	i	PRON
inlawrev-18024	1042	2	d.	d.	PROPN
inlawrev-18024	1042	3	1380	1380	NUM
inlawrev-18024	1042	4	indiana	indiana	PROPN
inlawrev-18024	1042	5	law	law	PROPN
inlawrev-18024	1042	6	review	review	NOUN
inlawrev-18024	1043	1	[	[	X
inlawrev-18024	1043	2	vol	vol	NOUN
inlawrev-18024	1043	3	.	.	PUNCT
inlawrev-18024	1044	1	45:1341	45:1341	PRON
inlawrev-18024	1044	2	sources	source	NOUN
inlawrev-18024	1044	3	within	within	ADP
inlawrev-18024	1044	4	indiana	indiana	PROPN
inlawrev-18024	1044	5	.	.	PUNCT
inlawrev-18024	1044	6	”431	”431	PUNCT
inlawrev-18024	1045	1	generally	generally	ADV
inlawrev-18024	1045	2	,	,	PUNCT
inlawrev-18024	1045	3	“	"	PUNCT
inlawrev-18024	1045	4	[	[	X
inlawrev-18024	1045	5	e]ach	e]ach	X
inlawrev-18024	1045	6	corporation	corporation	NOUN
inlawrev-18024	1045	7	.	.	PUNCT
inlawrev-18024	1045	8	.	.	PUNCT
inlawrev-18024	1045	9	.	.	PUNCT
inlawrev-18024	1046	1	must	must	AUX
inlawrev-18024	1046	2	report	report	VERB
inlawrev-18024	1046	3	on	on	ADP
inlawrev-18024	1046	4	a	a	DET
inlawrev-18024	1046	5	separate	separate	ADJ
inlawrev-18024	1046	6	company	company	NOUN
inlawrev-18024	1046	7	basis	basis	NOUN
inlawrev-18024	1046	8	.	.	PUNCT
inlawrev-18024	1046	9	”432	”432	PUNCT
inlawrev-18024	1047	1	there	there	PRON
inlawrev-18024	1047	2	is	be	VERB
inlawrev-18024	1047	3	a	a	DET
inlawrev-18024	1047	4	limited	limited	ADJ
inlawrev-18024	1047	5	exception	exception	NOUN
inlawrev-18024	1047	6	,	,	PUNCT
inlawrev-18024	1047	7	however	however	ADV
inlawrev-18024	1047	8	,	,	PUNCT
inlawrev-18024	1047	9	which	which	PRON
inlawrev-18024	1047	10	gives	give	VERB
inlawrev-18024	1047	11	“	"	PUNCT
inlawrev-18024	1047	12	the	the	DET
inlawrev-18024	1047	13	department	department	NOUN
inlawrev-18024	1047	14	discretionary	discretionary	ADJ
inlawrev-18024	1047	15	authority	authority	NOUN
inlawrev-18024	1047	16	to	to	PART
inlawrev-18024	1047	17	grant	grant	VERB
inlawrev-18024	1047	18	prospectively	prospectively	ADV
inlawrev-18024	1047	19	or	or	CCONJ
inlawrev-18024	1047	20	require	require	VERB
inlawrev-18024	1047	21	retroactively	retroactively	ADV
inlawrev-18024	1047	22	that	that	SCONJ
inlawrev-18024	1047	23	a	a	DET
inlawrev-18024	1047	24	taxpayer	taxpayer	NOUN
inlawrev-18024	1047	25	determine	determine	VERB
inlawrev-18024	1047	26	its	its	PRON
inlawrev-18024	1047	27	indiana	indiana	PROPN
inlawrev-18024	1047	28	source	source	NOUN
inlawrev-18024	1047	29	income	income	NOUN
inlawrev-18024	1047	30	using	use	VERB
inlawrev-18024	1047	31	an	an	DET
inlawrev-18024	1047	32	alternative	alternative	ADJ
inlawrev-18024	1047	33	method	method	NOUN
inlawrev-18024	1047	34	.	.	PUNCT
inlawrev-18024	1047	35	”433	”433	PUNCT
inlawrev-18024	1047	36	according	accord	VERB
inlawrev-18024	1047	37	to	to	ADP
inlawrev-18024	1047	38	the	the	DET
inlawrev-18024	1047	39	statute	statute	NOUN
inlawrev-18024	1047	40	:	:	PUNCT
inlawrev-18024	1047	41	if	if	SCONJ
inlawrev-18024	1047	42	the	the	DET
inlawrev-18024	1047	43	allocation	allocation	NOUN
inlawrev-18024	1047	44	and	and	CCONJ
inlawrev-18024	1047	45	apportionment	apportionment	ADJ
inlawrev-18024	1047	46	provisions	provision	NOUN
inlawrev-18024	1047	47	.	.	PUNCT
inlawrev-18024	1047	48	.	.	PUNCT
inlawrev-18024	1048	1	.	.	PUNCT
inlawrev-18024	1049	1	do	do	AUX
inlawrev-18024	1049	2	not	not	PART
inlawrev-18024	1049	3	fairly	fairly	ADV
inlawrev-18024	1049	4	represent	represent	VERB
inlawrev-18024	1049	5	the	the	DET
inlawrev-18024	1049	6	taxpayer	taxpayer	NOUN
inlawrev-18024	1049	7	’s	’s	PART
inlawrev-18024	1049	8	income	income	NOUN
inlawrev-18024	1049	9	derived	derive	VERB
inlawrev-18024	1049	10	from	from	ADP
inlawrev-18024	1049	11	sources	source	NOUN
inlawrev-18024	1049	12	within	within	ADP
inlawrev-18024	1049	13	the	the	DET
inlawrev-18024	1049	14	state	state	NOUN
inlawrev-18024	1049	15	of	of	ADP
inlawrev-18024	1049	16	indiana	indiana	PROPN
inlawrev-18024	1049	17	,	,	PUNCT
inlawrev-18024	1049	18	the	the	DET
inlawrev-18024	1049	19	taxpayer	taxpayer	NOUN
inlawrev-18024	1049	20	may	may	AUX
inlawrev-18024	1049	21	petition	petition	VERB
inlawrev-18024	1049	22	for	for	ADP
inlawrev-18024	1049	23	or	or	CCONJ
inlawrev-18024	1049	24	the	the	PRON
inlawrev-18024	1049	25	[	[	X
inlawrev-18024	1049	26	d]epartment	d]epartment	NOUN
inlawrev-18024	1049	27	may	may	AUX
inlawrev-18024	1049	28	require	require	VERB
inlawrev-18024	1049	29	,	,	PUNCT
inlawrev-18024	1049	30	in	in	ADP
inlawrev-18024	1049	31	respect	respect	NOUN
inlawrev-18024	1049	32	to	to	ADP
inlawrev-18024	1049	33	all	all	PRON
inlawrev-18024	1049	34	or	or	CCONJ
inlawrev-18024	1049	35	any	any	DET
inlawrev-18024	1049	36	part	part	NOUN
inlawrev-18024	1049	37	of	of	ADP
inlawrev-18024	1049	38	the	the	DET
inlawrev-18024	1049	39	taxpayer	taxpayer	NOUN
inlawrev-18024	1049	40	’s	’s	PART
inlawrev-18024	1049	41	business	business	NOUN
inlawrev-18024	1049	42	activity	activity	NOUN
inlawrev-18024	1049	43	,	,	PUNCT
inlawrev-18024	1049	44	if	if	SCONJ
inlawrev-18024	1049	45	reasonable	reasonable	ADJ
inlawrev-18024	1049	46	:	:	PUNCT
inlawrev-18024	1049	47	(	(	PUNCT
inlawrev-18024	1049	48	1	1	X
inlawrev-18024	1049	49	)	)	PUNCT
inlawrev-18024	1049	50	separate	separate	ADJ
inlawrev-18024	1049	51	accounting	accounting	NOUN
inlawrev-18024	1049	52	;	;	PUNCT
inlawrev-18024	1049	53	(	(	PUNCT
inlawrev-18024	1049	54	2	2	X
inlawrev-18024	1049	55	)	)	PUNCT
inlawrev-18024	1049	56	the	the	DET
inlawrev-18024	1049	57	exclusion	exclusion	NOUN
inlawrev-18024	1049	58	of	of	ADP
inlawrev-18024	1049	59	any	any	DET
inlawrev-18024	1049	60	one	one	NUM
inlawrev-18024	1049	61	(	(	PUNCT
inlawrev-18024	1049	62	1	1	NUM
inlawrev-18024	1049	63	)	)	PUNCT
inlawrev-18024	1049	64	or	or	CCONJ
inlawrev-18024	1049	65	more	more	ADJ
inlawrev-18024	1049	66	factors	factor	NOUN
inlawrev-18024	1049	67	;	;	PUNCT
inlawrev-18024	1049	68	(	(	PUNCT
inlawrev-18024	1049	69	3	3	X
inlawrev-18024	1049	70	)	)	PUNCT
inlawrev-18024	1049	71	the	the	DET
inlawrev-18024	1049	72	inclusion	inclusion	NOUN
inlawrev-18024	1049	73	of	of	ADP
inlawrev-18024	1049	74	one	one	NUM
inlawrev-18024	1049	75	(	(	PUNCT
inlawrev-18024	1049	76	1	1	NUM
inlawrev-18024	1049	77	)	)	PUNCT
inlawrev-18024	1049	78	or	or	CCONJ
inlawrev-18024	1049	79	more	more	ADV
inlawrev-18024	1049	80	additional	additional	ADJ
inlawrev-18024	1049	81	factors	factor	NOUN
inlawrev-18024	1049	82	which	which	PRON
inlawrev-18024	1049	83	will	will	AUX
inlawrev-18024	1049	84	fairly	fairly	ADV
inlawrev-18024	1049	85	represent	represent	VERB
inlawrev-18024	1049	86	the	the	DET
inlawrev-18024	1049	87	taxpayer	taxpayer	NOUN
inlawrev-18024	1049	88	’s	’s	PART
inlawrev-18024	1049	89	income	income	NOUN
inlawrev-18024	1049	90	derived	derive	VERB
inlawrev-18024	1049	91	from	from	ADP
inlawrev-18024	1049	92	sources	source	NOUN
inlawrev-18024	1049	93	within	within	ADP
inlawrev-18024	1049	94	the	the	DET
inlawrev-18024	1049	95	state	state	NOUN
inlawrev-18024	1049	96	of	of	ADP
inlawrev-18024	1049	97	indiana	indiana	PROPN
inlawrev-18024	1049	98	;	;	PUNCT
inlawrev-18024	1049	99	or	or	CCONJ
inlawrev-18024	1049	100	(	(	PUNCT
inlawrev-18024	1049	101	4	4	X
inlawrev-18024	1049	102	)	)	PUNCT
inlawrev-18024	1049	103	the	the	DET
inlawrev-18024	1049	104	employment	employment	NOUN
inlawrev-18024	1049	105	of	of	ADP
inlawrev-18024	1049	106	any	any	DET
inlawrev-18024	1049	107	other	other	ADJ
inlawrev-18024	1049	108	method	method	NOUN
inlawrev-18024	1049	109	to	to	PART
inlawrev-18024	1049	110	effectuate	effectuate	VERB
inlawrev-18024	1049	111	an	an	DET
inlawrev-18024	1049	112	equitable	equitable	ADJ
inlawrev-18024	1049	113	allocation	allocation	NOUN
inlawrev-18024	1049	114	and	and	CCONJ
inlawrev-18024	1049	115	apportionment	apportionment	NOUN
inlawrev-18024	1049	116	of	of	ADP
inlawrev-18024	1049	117	the	the	DET
inlawrev-18024	1049	118	taxpayer	taxpayer	NOUN
inlawrev-18024	1049	119	’s	’s	PART
inlawrev-18024	1049	120	income.434	income.434	NOUN
inlawrev-18024	1049	121	the	the	DET
inlawrev-18024	1049	122	department	department	NOUN
inlawrev-18024	1049	123	argued	argue	VERB
inlawrev-18024	1049	124	“	"	PUNCT
inlawrev-18024	1049	125	that	that	SCONJ
inlawrev-18024	1049	126	requiring	require	VERB
inlawrev-18024	1049	127	a	a	DET
inlawrev-18024	1049	128	combined	combine	VERB
inlawrev-18024	1049	129	filing	filing	NOUN
inlawrev-18024	1049	130	was	be	AUX
inlawrev-18024	1049	131	a	a	DET
inlawrev-18024	1049	132	reasonable	reasonable	ADJ
inlawrev-18024	1049	133	and	and	CCONJ
inlawrev-18024	1049	134	fair	fair	ADJ
inlawrev-18024	1049	135	alternative	alternative	NOUN
inlawrev-18024	1049	136	.	.	PUNCT
inlawrev-18024	1049	137	”435	”435	VERB
inlawrev-18024	1049	138	to	to	PART
inlawrev-18024	1049	139	require	require	VERB
inlawrev-18024	1049	140	a	a	DET
inlawrev-18024	1049	141	combined	combine	VERB
inlawrev-18024	1049	142	filing	filing	NOUN
inlawrev-18024	1049	143	,	,	PUNCT
inlawrev-18024	1049	144	the	the	DET
inlawrev-18024	1049	145	department	department	NOUN
inlawrev-18024	1049	146	must	must	AUX
inlawrev-18024	1049	147	“	"	PUNCT
inlawrev-18024	1049	148	designate	designate	VERB
inlawrev-18024	1049	149	[	[	X
inlawrev-18024	1049	150	]	]	X
inlawrev-18024	1049	151	facts	fact	NOUN
inlawrev-18024	1049	152	to	to	PART
inlawrev-18024	1049	153	show	show	VERB
inlawrev-18024	1049	154	that	that	SCONJ
inlawrev-18024	1049	155	rac	rac	PROPN
inlawrev-18024	1049	156	east	east	PROPN
inlawrev-18024	1049	157	’s	’s	PART
inlawrev-18024	1049	158	separate	separate	ADJ
inlawrev-18024	1049	159	return	return	NOUN
inlawrev-18024	1049	160	did	do	AUX
inlawrev-18024	1049	161	not	not	PART
inlawrev-18024	1049	162	fairly	fairly	ADV
inlawrev-18024	1049	163	represent	represent	VERB
inlawrev-18024	1049	164	its	its	PRON
inlawrev-18024	1049	165	income	income	NOUN
inlawrev-18024	1049	166	from	from	ADP
inlawrev-18024	1049	167	indiana	indiana	PROPN
inlawrev-18024	1049	168	sources	source	NOUN
inlawrev-18024	1049	169	”	"	PUNCT
inlawrev-18024	1049	170	and	and	CCONJ
inlawrev-18024	1049	171	that	that	SCONJ
inlawrev-18024	1049	172	mandating	mandate	VERB
inlawrev-18024	1049	173	that	that	SCONJ
inlawrev-18024	1049	174	rac	rac	PROPN
inlawrev-18024	1049	175	east	east	PROPN
inlawrev-18024	1049	176	file	file	VERB
inlawrev-18024	1049	177	a	a	DET
inlawrev-18024	1049	178	combined	combine	VERB
inlawrev-18024	1049	179	return	return	NOUN
inlawrev-18024	1049	180	was	be	AUX
inlawrev-18024	1049	181	“	"	PUNCT
inlawrev-18024	1049	182	reasonable	reasonable	ADJ
inlawrev-18024	1049	183	and	and	CCONJ
inlawrev-18024	1049	184	equitable	equitable	ADJ
inlawrev-18024	1049	185	.	.	PUNCT
inlawrev-18024	1049	186	”436	”436	PUNCT
inlawrev-18024	1050	1	the	the	DET
inlawrev-18024	1050	2	department	department	NOUN
inlawrev-18024	1050	3	claimed	claim	VERB
inlawrev-18024	1050	4	that	that	SCONJ
inlawrev-18024	1050	5	it	it	PRON
inlawrev-18024	1050	6	disallowed	disallow	VERB
inlawrev-18024	1050	7	using	use	VERB
inlawrev-18024	1050	8	separate	separate	ADJ
inlawrev-18024	1050	9	company	company	NOUN
inlawrev-18024	1050	10	basis	basis	NOUN
inlawrev-18024	1050	11	reporting	reporting	NOUN
inlawrev-18024	1050	12	because	because	SCONJ
inlawrev-18024	1050	13	it	it	PRON
inlawrev-18024	1050	14	would	would	AUX
inlawrev-18024	1050	15	actually	actually	ADV
inlawrev-18024	1050	16	have	have	VERB
inlawrev-18024	1050	17	“	"	PUNCT
inlawrev-18024	1050	18	increase[d	increase[d	PROPN
inlawrev-18024	1050	19	]	]	PUNCT
inlawrev-18024	1050	20	rac	rac	PROPN
inlawrev-18024	1050	21	east	east	PROPN
inlawrev-18024	1050	22	’s	’s	PROPN
inlawrev-18024	1050	23	indiana	indiana	PROPN
inlawrev-18024	1050	24	tax	tax	PROPN
inlawrev-18024	1050	25	liability	liability	NOUN
inlawrev-18024	1050	26	.	.	PUNCT
inlawrev-18024	1050	27	”437	”437	VERB
inlawrev-18024	1050	28	the	the	DET
inlawrev-18024	1050	29	tax	tax	NOUN
inlawrev-18024	1050	30	court	court	NOUN
inlawrev-18024	1050	31	stated	state	VERB
inlawrev-18024	1050	32	,	,	PUNCT
inlawrev-18024	1050	33	however	however	ADV
inlawrev-18024	1050	34	,	,	PUNCT
inlawrev-18024	1050	35	that	that	SCONJ
inlawrev-18024	1050	36	the	the	DET
inlawrev-18024	1050	37	“	"	PUNCT
inlawrev-18024	1050	38	information	information	NOUN
inlawrev-18024	1050	39	provided	provide	VERB
inlawrev-18024	1050	40	[	[	X
inlawrev-18024	1050	41	was	be	AUX
inlawrev-18024	1050	42	]	]	PUNCT
inlawrev-18024	1050	43	insufficient	insufficient	ADJ
inlawrev-18024	1050	44	to	to	PART
inlawrev-18024	1050	45	establish	establish	VERB
inlawrev-18024	1050	46	that	that	SCONJ
inlawrev-18024	1050	47	the	the	DET
inlawrev-18024	1050	48	department	department	NOUN
inlawrev-18024	1050	49	considered	consider	VERB
inlawrev-18024	1050	50	alternatives	alternative	NOUN
inlawrev-18024	1050	51	to	to	ADP
inlawrev-18024	1050	52	assessing	assess	VERB
inlawrev-18024	1050	53	tax	tax	NOUN
inlawrev-18024	1050	54	based	base	VERB
inlawrev-18024	1050	55	on	on	ADP
inlawrev-18024	1050	56	a	a	DET
inlawrev-18024	1050	57	combined	combined	ADJ
inlawrev-18024	1050	58	return	return	NOUN
inlawrev-18024	1050	59	.	.	PUNCT
inlawrev-18024	1050	60	”438	”438	PUNCT
inlawrev-18024	1051	1	the	the	DET
inlawrev-18024	1051	2	court	court	NOUN
inlawrev-18024	1051	3	held	hold	VERB
inlawrev-18024	1051	4	that	that	SCONJ
inlawrev-18024	1051	5	the	the	DET
inlawrev-18024	1051	6	department	department	NOUN
inlawrev-18024	1051	7	failed	fail	VERB
inlawrev-18024	1051	8	to	to	PART
inlawrev-18024	1051	9	make	make	VERB
inlawrev-18024	1051	10	“	"	PUNCT
inlawrev-18024	1051	11	a	a	DET
inlawrev-18024	1051	12	prima	prima	NOUN
inlawrev-18024	1051	13	facie	facie	NOUN
inlawrev-18024	1051	14	case	case	NOUN
inlawrev-18024	1051	15	that	that	SCONJ
inlawrev-18024	1051	16	it	it	PRON
inlawrev-18024	1051	17	[	[	X
inlawrev-18024	1051	18	was	be	AUX
inlawrev-18024	1051	19	]	]	PUNCT
inlawrev-18024	1051	20	entitled	entitle	VERB
inlawrev-18024	1051	21	to	to	ADP
inlawrev-18024	1051	22	judgment	judgment	NOUN
inlawrev-18024	1051	23	as	as	ADP
inlawrev-18024	1051	24	a	a	DET
inlawrev-18024	1051	25	matter	matter	NOUN
inlawrev-18024	1051	26	of	of	ADP
inlawrev-18024	1051	27	law	law	NOUN
inlawrev-18024	1051	28	.	.	PUNCT
inlawrev-18024	1051	29	.	.	PUNCT
inlawrev-18024	1051	30	.	.	PUNCT
inlawrev-18024	1052	1	the	the	DET
inlawrev-18024	1052	2	court	court	NOUN
inlawrev-18024	1052	3	.	.	PUNCT
inlawrev-18024	1052	4	.	.	PUNCT
inlawrev-18024	1052	5	.	.	PUNCT
inlawrev-18024	1052	6	.	.	PUNCT
inlawrev-18024	1053	1	grant[ed	grant[ed	PROPN
inlawrev-18024	1053	2	]	]	PUNCT
inlawrev-18024	1053	3	summary	summary	NOUN
inlawrev-18024	1053	4	judgment	judgment	NOUN
inlawrev-18024	1053	5	in	in	ADP
inlawrev-18024	1053	6	favor	favor	NOUN
inlawrev-18024	1053	7	of	of	ADP
inlawrev-18024	1053	8	rac	rac	PROPN
inlawrev-18024	1053	9	east	east	PROPN
inlawrev-18024	1053	10	.	.	PUNCT
inlawrev-18024	1053	11	”439	”439	PROPN
inlawrev-18024	1054	1	3	3	NUM
inlawrev-18024	1054	2	.	.	X
inlawrev-18024	1054	3	ae	ae	PROPN
inlawrev-18024	1054	4	outfitters	outfitters	PROPN
inlawrev-18024	1054	5	retail	retail	PROPN
inlawrev-18024	1054	6	co.	co.	PROPN
inlawrev-18024	1054	7	v.	v.	ADP
inlawrev-18024	1054	8	indiana	indiana	PROPN
inlawrev-18024	1054	9	department	department	PROPN
inlawrev-18024	1054	10	of	of	ADP
inlawrev-18024	1054	11	state	state	PROPN
inlawrev-18024	1054	12	revenue.440	revenue.440	NOUN
inlawrev-18024	1054	13	—	—	PUNCT
inlawrev-18024	1054	14	ae	ae	PROPN
inlawrev-18024	1054	15	outfitters	outfitters	PROPN
inlawrev-18024	1054	16	retail	retail	PROPN
inlawrev-18024	1054	17	co.	co.	PROPN
inlawrev-18024	1054	18	(	(	PUNCT
inlawrev-18024	1054	19	“	"	PUNCT
inlawrev-18024	1054	20	ae	ae	PROPN
inlawrev-18024	1054	21	outfitters	outfitters	PROPN
inlawrev-18024	1054	22	”	"	PUNCT
inlawrev-18024	1054	23	)	)	PUNCT
inlawrev-18024	1054	24	,	,	PUNCT
inlawrev-18024	1054	25	assessed	assess	VERB
inlawrev-18024	1054	26	with	with	ADP
inlawrev-18024	1054	27	adjusted	adjust	VERB
inlawrev-18024	1054	28	gross	gross	ADJ
inlawrev-18024	1054	29	income	income	NOUN
inlawrev-18024	1054	30	(	(	PUNCT
inlawrev-18024	1054	31	agi	agi	NOUN
inlawrev-18024	1054	32	)	)	PUNCT
inlawrev-18024	1054	33	tax	tax	NOUN
inlawrev-18024	1054	34	liability	liability	NOUN
inlawrev-18024	1054	35	for	for	ADP
inlawrev-18024	1054	36	the	the	DET
inlawrev-18024	1054	37	tax	tax	NOUN
inlawrev-18024	1054	38	years	year	NOUN
inlawrev-18024	1054	39	2004	2004	NUM
inlawrev-18024	1054	40	through	through	ADP
inlawrev-18024	1054	41	2007	2007	NUM
inlawrev-18024	1054	42	,	,	PUNCT
inlawrev-18024	1054	43	appealed	appeal	VERB
inlawrev-18024	1054	44	the	the	DET
inlawrev-18024	1054	45	department	department	NOUN
inlawrev-18024	1054	46	’s	’s	PART
inlawrev-18024	1054	47	final	final	ADJ
inlawrev-18024	1054	48	determination.441	determination.441	NOUN
inlawrev-18024	1054	49	after	after	SCONJ
inlawrev-18024	1054	50	ae	ae	PROPN
inlawrev-18024	1054	51	outfitters	outfitter	NOUN
inlawrev-18024	1054	52	filed	file	VERB
inlawrev-18024	1054	53	its	its	PRON
inlawrev-18024	1054	54	corporate	corporate	ADJ
inlawrev-18024	1054	55	agi	agi	NOUN
inlawrev-18024	1054	56	431	431	NUM
inlawrev-18024	1054	57	.	.	PUNCT
inlawrev-18024	1055	1	i	i	PRON
inlawrev-18024	1055	2	d.	d.	PROPN
inlawrev-18024	1055	3	432	432	NUM
inlawrev-18024	1055	4	.	.	PUNCT
inlawrev-18024	1056	1	i	i	PRON
inlawrev-18024	1056	2	d.	d.	PROPN
inlawrev-18024	1056	3	at	at	ADP
inlawrev-18024	1056	4	389	389	NUM
inlawrev-18024	1056	5	(	(	PUNCT
inlawrev-18024	1056	6	citing	cite	VERB
inlawrev-18024	1056	7	ind	ind	NOUN
inlawrev-18024	1056	8	.	.	PUNCT
inlawrev-18024	1057	1	code	code	PROPN
inlawrev-18024	1057	2	§	§	PROPN
inlawrev-18024	1057	3	§	§	PROPN
inlawrev-18024	1057	4	6	6	NUM
inlawrev-18024	1057	5	-	-	SYM
inlawrev-18024	1057	6	3	3	NUM
inlawrev-18024	1057	7	-	-	PUNCT
inlawrev-18024	1057	8	2	2	NUM
inlawrev-18024	1057	9	-	-	PUNCT
inlawrev-18024	1057	10	2(a)-(k	2(a)-(k	NUM
inlawrev-18024	1057	11	)	)	PUNCT
inlawrev-18024	1057	12	(	(	PUNCT
inlawrev-18024	1057	13	2011	2011	NUM
inlawrev-18024	1057	14	)	)	PUNCT
inlawrev-18024	1057	15	)	)	PUNCT
inlawrev-18024	1057	16	.	.	PUNCT
inlawrev-18024	1058	1	433	433	NUM
inlawrev-18024	1058	2	.	.	PUNCT
inlawrev-18024	1059	1	i	i	PRON
inlawrev-18024	1059	2	d.	d.	PROPN
inlawrev-18024	1059	3	434	434	NUM
inlawrev-18024	1059	4	.	.	PUNCT
inlawrev-18024	1060	1	i	i	PRON
inlawrev-18024	1060	2	d.	d.	PROPN
inlawrev-18024	1060	3	(	(	PUNCT
inlawrev-18024	1060	4	quoting	quote	VERB
inlawrev-18024	1060	5	ind	ind	PROPN
inlawrev-18024	1060	6	.	.	PUNCT
inlawrev-18024	1061	1	code	code	PROPN
inlawrev-18024	1061	2	§	§	PROPN
inlawrev-18024	1061	3	6	6	NUM
inlawrev-18024	1061	4	-	-	SYM
inlawrev-18024	1061	5	3	3	NUM
inlawrev-18024	1061	6	-	-	PUNCT
inlawrev-18024	1061	7	2	2	NUM
inlawrev-18024	1061	8	-	-	PUNCT
inlawrev-18024	1061	9	2(l	2(l	NUM
inlawrev-18024	1061	10	)	)	PUNCT
inlawrev-18024	1061	11	(	(	PUNCT
inlawrev-18024	1061	12	2011	2011	NUM
inlawrev-18024	1061	13	)	)	PUNCT
inlawrev-18024	1061	14	)	)	PUNCT
inlawrev-18024	1061	15	.	.	PUNCT
inlawrev-18024	1062	1	435	435	NUM
inlawrev-18024	1062	2	.	.	PUNCT
inlawrev-18024	1063	1	i	i	PRON
inlawrev-18024	1063	2	d.	d.	PROPN
inlawrev-18024	1063	3	at	at	ADP
inlawrev-18024	1063	4	390	390	NUM
inlawrev-18024	1063	5	.	.	PUNCT
inlawrev-18024	1063	6	436	436	NUM
inlawrev-18024	1063	7	.	.	PUNCT
inlawrev-18024	1064	1	i	i	PRON
inlawrev-18024	1064	2	d.	d.	PROPN
inlawrev-18024	1064	3	at	at	ADP
inlawrev-18024	1064	4	390	390	NUM
inlawrev-18024	1064	5	-	-	SYM
inlawrev-18024	1064	6	91	91	NUM
inlawrev-18024	1064	7	.	.	PUNCT
inlawrev-18024	1065	1	437	437	NUM
inlawrev-18024	1065	2	.	.	PUNCT
inlawrev-18024	1066	1	i	i	PRON
inlawrev-18024	1066	2	d.	d.	PROPN
inlawrev-18024	1066	3	at	at	ADP
inlawrev-18024	1066	4	391	391	NUM
inlawrev-18024	1066	5	.	.	PUNCT
inlawrev-18024	1067	1	438	438	NUM
inlawrev-18024	1067	2	.	.	PUNCT
inlawrev-18024	1068	1	i	i	PRON
inlawrev-18024	1068	2	d.	d.	PROPN
inlawrev-18024	1068	3	439	439	NUM
inlawrev-18024	1068	4	.	.	PUNCT
inlawrev-18024	1069	1	i	i	PRON
inlawrev-18024	1069	2	d.	d.	PROPN
inlawrev-18024	1069	3	at	at	ADP
inlawrev-18024	1069	4	392	392	NUM
inlawrev-18024	1069	5	.	.	PUNCT
inlawrev-18024	1069	6	440	440	NUM
inlawrev-18024	1069	7	.	.	PUNCT
inlawrev-18024	1070	1	no	no	INTJ
inlawrev-18024	1070	2	.	.	NOUN
inlawrev-18024	1070	3	49t10	49t10	NUM
inlawrev-18024	1070	4	-	-	PUNCT
inlawrev-18024	1070	5	1012	1012	NUM
inlawrev-18024	1070	6	-	-	PUNCT
inlawrev-18024	1070	7	ta-66	ta-66	NUM
inlawrev-18024	1070	8	,	,	PUNCT
inlawrev-18024	1070	9	2011	2011	NUM
inlawrev-18024	1070	10	wl	wl	NOUN
inlawrev-18024	1070	11	5059896	5059896	NUM
inlawrev-18024	1070	12	(	(	PUNCT
inlawrev-18024	1070	13	ind	ind	NOUN
inlawrev-18024	1070	14	.	.	PUNCT
inlawrev-18024	1071	1	t.c	t.c	PROPN
inlawrev-18024	1071	2	.	.	PROPN
inlawrev-18024	1071	3	oct	oct	PROPN
inlawrev-18024	1071	4	.	.	PROPN
inlawrev-18024	1071	5	25	25	NUM
inlawrev-18024	1071	6	,	,	PUNCT
inlawrev-18024	1071	7	2011	2011	NUM
inlawrev-18024	1071	8	)	)	PUNCT
inlawrev-18024	1071	9	.	.	PUNCT
inlawrev-18024	1072	1	441	441	NUM
inlawrev-18024	1072	2	.	.	PUNCT
inlawrev-18024	1073	1	i	i	PRON
inlawrev-18024	1073	2	d.	d.	VERB
inlawrev-18024	1073	3	at	at	ADP
inlawrev-18024	1073	4	*	*	PROPN
inlawrev-18024	1073	5	1	1	NUM
inlawrev-18024	1073	6	.	.	NOUN
inlawrev-18024	1073	7	2012	2012	NUM
inlawrev-18024	1073	8	]	]	PUNCT
inlawrev-18024	1073	9	taxation	taxation	NOUN
inlawrev-18024	1073	10	1381	1381	NUM
inlawrev-18024	1073	11	tax	tax	NOUN
inlawrev-18024	1073	12	returns	return	NOUN
inlawrev-18024	1073	13	,	,	PUNCT
inlawrev-18024	1073	14	the	the	DET
inlawrev-18024	1073	15	department	department	NOUN
inlawrev-18024	1073	16	audited	audit	VERB
inlawrev-18024	1073	17	ae	ae	PROPN
inlawrev-18024	1073	18	outfitters.442	outfitters.442	NUM
inlawrev-18024	1073	19	the	the	DET
inlawrev-18024	1073	20	department	department	NOUN
inlawrev-18024	1073	21	concluded	conclude	VERB
inlawrev-18024	1073	22	that	that	SCONJ
inlawrev-18024	1073	23	ae	ae	PROPN
inlawrev-18024	1073	24	outfitters	outfitters	PROPN
inlawrev-18024	1073	25	’	'	PUNCT
inlawrev-18024	1073	26	“	"	PUNCT
inlawrev-18024	1073	27	separate	separate	ADJ
inlawrev-18024	1073	28	returns	return	NOUN
inlawrev-18024	1073	29	did	do	AUX
inlawrev-18024	1073	30	not	not	PART
inlawrev-18024	1073	31	fairly	fairly	ADV
inlawrev-18024	1073	32	reflect	reflect	VERB
inlawrev-18024	1073	33	its	its	PRON
inlawrev-18024	1073	34	indiana	indiana	PROPN
inlawrev-18024	1073	35	income	income	NOUN
inlawrev-18024	1073	36	,	,	PUNCT
inlawrev-18024	1073	37	”	"	PUNCT
inlawrev-18024	1073	38	and	and	CCONJ
inlawrev-18024	1073	39	therefore	therefore	ADV
inlawrev-18024	1073	40	it	it	PRON
inlawrev-18024	1073	41	needed	need	VERB
inlawrev-18024	1073	42	to	to	PART
inlawrev-18024	1073	43	report	report	VERB
inlawrev-18024	1073	44	its	its	PRON
inlawrev-18024	1073	45	indiana	indiana	PROPN
inlawrev-18024	1073	46	“	"	PUNCT
inlawrev-18024	1073	47	agi	agi	NOUN
inlawrev-18024	1073	48	liability	liability	NOUN
inlawrev-18024	1073	49	via	via	ADP
inlawrev-18024	1073	50	a	a	DET
inlawrev-18024	1073	51	combined	combined	ADJ
inlawrev-18024	1073	52	income	income	NOUN
inlawrev-18024	1073	53	tax	tax	NOUN
inlawrev-18024	1073	54	return	return	NOUN
inlawrev-18024	1073	55	.	.	PUNCT
inlawrev-18024	1073	56	”443	”443	PUNCT
inlawrev-18024	1073	57	proposing	propose	VERB
inlawrev-18024	1073	58	eight	eight	NUM
inlawrev-18024	1073	59	assessments	assessment	NOUN
inlawrev-18024	1073	60	,	,	PUNCT
inlawrev-18024	1073	61	the	the	DET
inlawrev-18024	1073	62	department	department	NOUN
inlawrev-18024	1073	63	determined	determine	VERB
inlawrev-18024	1073	64	that	that	SCONJ
inlawrev-18024	1073	65	ae	ae	PROPN
inlawrev-18024	1073	66	outfitters	outfitters	PROPN
inlawrev-18024	1073	67	’	'	PUNCT
inlawrev-18024	1073	68	total	total	ADJ
inlawrev-18024	1073	69	tax	tax	NOUN
inlawrev-18024	1073	70	liability	liability	NOUN
inlawrev-18024	1073	71	was	be	AUX
inlawrev-18024	1073	72	$	$	SYM
inlawrev-18024	1073	73	2,060,239.41	2,060,239.41	NUM
inlawrev-18024	1073	74	,	,	PUNCT
inlawrev-18024	1073	75	in	in	ADP
inlawrev-18024	1073	76	addition	addition	NOUN
inlawrev-18024	1073	77	to	to	ADP
inlawrev-18024	1073	78	penalties	penalty	NOUN
inlawrev-18024	1073	79	and	and	CCONJ
inlawrev-18024	1073	80	interest.444	interest.444	ADJ
inlawrev-18024	1073	81	ae	ae	PROPN
inlawrev-18024	1073	82	outfitters	outfitter	NOUN
inlawrev-18024	1073	83	filed	file	VERB
inlawrev-18024	1073	84	its	its	PRON
inlawrev-18024	1073	85	protest	protest	NOUN
inlawrev-18024	1073	86	of	of	ADP
inlawrev-18024	1073	87	the	the	DET
inlawrev-18024	1073	88	proposed	propose	VERB
inlawrev-18024	1073	89	assessments	assessment	NOUN
inlawrev-18024	1073	90	,	,	PUNCT
inlawrev-18024	1073	91	and	and	CCONJ
inlawrev-18024	1073	92	the	the	DET
inlawrev-18024	1073	93	department	department	NOUN
inlawrev-18024	1073	94	affirmed	affirm	VERB
inlawrev-18024	1073	95	the	the	DET
inlawrev-18024	1073	96	assessments	assessment	NOUN
inlawrev-18024	1073	97	and	and	CCONJ
inlawrev-18024	1073	98	required	require	VERB
inlawrev-18024	1073	99	ae	ae	PROPN
inlawrev-18024	1073	100	outfitters	outfitter	NOUN
inlawrev-18024	1073	101	to	to	PART
inlawrev-18024	1073	102	use	use	VERB
inlawrev-18024	1073	103	the	the	DET
inlawrev-18024	1073	104	combined	combine	VERB
inlawrev-18024	1073	105	return.445	return.445	NOUN
inlawrev-18024	1073	106	ae	ae	PROPN
inlawrev-18024	1073	107	outfitters	outfitter	NOUN
inlawrev-18024	1073	108	subsequently	subsequently	ADV
inlawrev-18024	1073	109	filed	file	VERB
inlawrev-18024	1073	110	an	an	DET
inlawrev-18024	1073	111	original	original	ADJ
inlawrev-18024	1073	112	tax	tax	NOUN
inlawrev-18024	1073	113	appeal	appeal	NOUN
inlawrev-18024	1073	114	with	with	ADP
inlawrev-18024	1073	115	the	the	DET
inlawrev-18024	1073	116	tax	tax	NOUN
inlawrev-18024	1073	117	court.446	court.446	NOUN
inlawrev-18024	1073	118	ae	ae	PROPN
inlawrev-18024	1073	119	outfitters	outfitter	NOUN
inlawrev-18024	1073	120	argued	argue	VERB
inlawrev-18024	1073	121	that	that	SCONJ
inlawrev-18024	1073	122	before	before	SCONJ
inlawrev-18024	1073	123	the	the	DET
inlawrev-18024	1073	124	department	department	NOUN
inlawrev-18024	1073	125	can	can	AUX
inlawrev-18024	1073	126	compel	compel	VERB
inlawrev-18024	1073	127	the	the	DET
inlawrev-18024	1073	128	use	use	NOUN
inlawrev-18024	1073	129	of	of	ADP
inlawrev-18024	1073	130	a	a	DET
inlawrev-18024	1073	131	combined	combine	VERB
inlawrev-18024	1073	132	tax	tax	NOUN
inlawrev-18024	1073	133	return	return	NOUN
inlawrev-18024	1073	134	to	to	PART
inlawrev-18024	1073	135	report	report	VERB
inlawrev-18024	1073	136	agi	agi	NOUN
inlawrev-18024	1073	137	liability	liability	NOUN
inlawrev-18024	1073	138	it	it	PRON
inlawrev-18024	1073	139	“	"	PUNCT
inlawrev-18024	1073	140	must	must	AUX
inlawrev-18024	1073	141	apply	apply	VERB
inlawrev-18024	1073	142	each	each	PRON
inlawrev-18024	1073	143	of	of	ADP
inlawrev-18024	1073	144	the	the	DET
inlawrev-18024	1073	145	methodologies	methodology	NOUN
inlawrev-18024	1073	146	listed	list	VERB
inlawrev-18024	1073	147	in	in	ADP
inlawrev-18024	1073	148	”	"	PUNCT
inlawrev-18024	1073	149	ic	ic	PROPN
inlawrev-18024	1073	150	6	6	NUM
inlawrev-18024	1073	151	-	-	SYM
inlawrev-18024	1073	152	3	3	NUM
inlawrev-18024	1073	153	-	-	PUNCT
inlawrev-18024	1073	154	2	2	NUM
inlawrev-18024	1073	155	-	-	NUM
inlawrev-18024	1073	156	2(l)-(m).447	2(l)-(m).447	NUM
inlawrev-18024	1073	157	indiana	indiana	NOUN
inlawrev-18024	1073	158	code	code	NOUN
inlawrev-18024	1073	159	section	section	NOUN
inlawrev-18024	1073	160	6	6	NUM
inlawrev-18024	1073	161	-	-	SYM
inlawrev-18024	1073	162	3	3	NUM
inlawrev-18024	1073	163	-	-	PUNCT
inlawrev-18024	1073	164	2	2	NUM
inlawrev-18024	1073	165	-	-	PUNCT
inlawrev-18024	1073	166	2(p	2(p	NUM
inlawrev-18024	1073	167	)	)	PUNCT
inlawrev-18024	1073	168	provides	provide	VERB
inlawrev-18024	1073	169	:	:	PUNCT
inlawrev-18024	1073	170	the	the	PRON
inlawrev-18024	1073	171	[	[	X
inlawrev-18024	1073	172	d]epartment	d]epartment	NOUN
inlawrev-18024	1073	173	may	may	AUX
inlawrev-18024	1073	174	not	not	PART
inlawrev-18024	1073	175	require	require	VERB
inlawrev-18024	1073	176	that	that	SCONJ
inlawrev-18024	1073	177	income	income	NOUN
inlawrev-18024	1073	178	,	,	PUNCT
inlawrev-18024	1073	179	deductions	deduction	NOUN
inlawrev-18024	1073	180	,	,	PUNCT
inlawrev-18024	1073	181	and	and	CCONJ
inlawrev-18024	1073	182	credits	credit	NOUN
inlawrev-18024	1073	183	attributable	attributable	ADJ
inlawrev-18024	1073	184	to	to	ADP
inlawrev-18024	1073	185	a	a	DET
inlawrev-18024	1073	186	taxpayer	taxpayer	NOUN
inlawrev-18024	1073	187	and	and	CCONJ
inlawrev-18024	1073	188	another	another	DET
inlawrev-18024	1073	189	entity	entity	NOUN
inlawrev-18024	1073	190	not	not	PART
inlawrev-18024	1073	191	described	describe	VERB
inlawrev-18024	1073	192	in	in	ADP
inlawrev-18024	1073	193	subsection	subsection	NOUN
inlawrev-18024	1073	194	(	(	PUNCT
inlawrev-18024	1073	195	o)(1	o)(1	NOUN
inlawrev-18024	1073	196	)	)	PUNCT
inlawrev-18024	1073	197	or	or	CCONJ
inlawrev-18024	1073	198	(	(	PUNCT
inlawrev-18024	1073	199	o)(2	o)(2	NOUN
inlawrev-18024	1073	200	)	)	PUNCT
inlawrev-18024	1073	201	be	be	AUX
inlawrev-18024	1073	202	reported	report	VERB
inlawrev-18024	1073	203	in	in	ADP
inlawrev-18024	1073	204	a	a	DET
inlawrev-18024	1073	205	combined	combined	ADJ
inlawrev-18024	1073	206	income	income	NOUN
inlawrev-18024	1073	207	tax	tax	NOUN
inlawrev-18024	1073	208	return	return	NOUN
inlawrev-18024	1073	209	for	for	ADP
inlawrev-18024	1073	210	any	any	DET
inlawrev-18024	1073	211	taxable	taxable	ADJ
inlawrev-18024	1073	212	year	year	NOUN
inlawrev-18024	1073	213	,	,	PUNCT
inlawrev-18024	1073	214	unless	unless	SCONJ
inlawrev-18024	1073	215	the	the	PRON
inlawrev-18024	1073	216	[	[	X
inlawrev-18024	1073	217	d]epartment	d]epartment	NOUN
inlawrev-18024	1073	218	is	be	AUX
inlawrev-18024	1073	219	unable	unable	ADJ
inlawrev-18024	1073	220	to	to	PART
inlawrev-18024	1073	221	fairly	fairly	ADV
inlawrev-18024	1073	222	reflect	reflect	VERB
inlawrev-18024	1073	223	the	the	DET
inlawrev-18024	1073	224	taxpayer	taxpayer	NOUN
inlawrev-18024	1073	225	’s	’s	PART
inlawrev-18024	1073	226	adjusted	adjust	VERB
inlawrev-18024	1073	227	gross	gross	ADJ
inlawrev-18024	1073	228	income	income	NOUN
inlawrev-18024	1073	229	for	for	ADP
inlawrev-18024	1073	230	the	the	DET
inlawrev-18024	1073	231	taxable	taxable	ADJ
inlawrev-18024	1073	232	year	year	NOUN
inlawrev-18024	1073	233	through	through	ADP
inlawrev-18024	1073	234	use	use	NOUN
inlawrev-18024	1073	235	of	of	ADP
inlawrev-18024	1073	236	other	other	ADJ
inlawrev-18024	1073	237	powers	power	NOUN
inlawrev-18024	1073	238	granted	grant	VERB
inlawrev-18024	1073	239	to	to	ADP
inlawrev-18024	1073	240	the	the	DET
inlawrev-18024	1073	241	[	[	X
inlawrev-18024	1073	242	d]epartment	d]epartment	NOUN
inlawrev-18024	1073	243	by	by	ADP
inlawrev-18024	1073	244	subsections	subsection	NOUN
inlawrev-18024	1073	245	(	(	PUNCT
inlawrev-18024	1073	246	l	l	NOUN
inlawrev-18024	1073	247	)	)	PUNCT
inlawrev-18024	1073	248	and	and	CCONJ
inlawrev-18024	1073	249	(	(	PUNCT
inlawrev-18024	1073	250	m).448	m).448	X
inlawrev-18024	1073	251	ae	ae	PROPN
inlawrev-18024	1073	252	outfitters	outfitters	PROPN
inlawrev-18024	1073	253	argued	argue	VERB
inlawrev-18024	1073	254	that	that	SCONJ
inlawrev-18024	1073	255	the	the	DET
inlawrev-18024	1073	256	statute	statute	NOUN
inlawrev-18024	1073	257	curtained	curtain	VERB
inlawrev-18024	1073	258	“	"	PUNCT
inlawrev-18024	1073	259	the	the	DET
inlawrev-18024	1073	260	department	department	NOUN
inlawrev-18024	1073	261	’s	’s	PART
inlawrev-18024	1073	262	ability	ability	NOUN
inlawrev-18024	1073	263	to	to	PART
inlawrev-18024	1073	264	mandate	mandate	VERB
inlawrev-18024	1073	265	the	the	DET
inlawrev-18024	1073	266	filing	filing	NOUN
inlawrev-18024	1073	267	of	of	ADP
inlawrev-18024	1073	268	combined	combined	ADJ
inlawrev-18024	1073	269	income	income	NOUN
inlawrev-18024	1073	270	tax	tax	NOUN
inlawrev-18024	1073	271	returns	return	NOUN
inlawrev-18024	1073	272	”	"	PUNCT
inlawrev-18024	1073	273	because	because	SCONJ
inlawrev-18024	1073	274	it	it	PRON
inlawrev-18024	1073	275	first	first	ADV
inlawrev-18024	1073	276	had	have	VERB
inlawrev-18024	1073	277	to	to	PART
inlawrev-18024	1073	278	“	"	PUNCT
inlawrev-18024	1073	279	determine	determine	VERB
inlawrev-18024	1073	280	whether	whether	SCONJ
inlawrev-18024	1073	281	a	a	DET
inlawrev-18024	1073	282	taxpayer	taxpayer	NOUN
inlawrev-18024	1073	283	’s	’s	PART
inlawrev-18024	1073	284	income	income	NOUN
inlawrev-18024	1073	285	could	could	AUX
inlawrev-18024	1073	286	be	be	AUX
inlawrev-18024	1073	287	fairly	fairly	ADV
inlawrev-18024	1073	288	reflected	reflect	VERB
inlawrev-18024	1073	289	through	through	ADP
inlawrev-18024	1073	290	use	use	NOUN
inlawrev-18024	1073	291	of	of	ADP
inlawrev-18024	1073	292	all	all	PRON
inlawrev-18024	1073	293	of	of	ADP
inlawrev-18024	1073	294	the	the	DET
inlawrev-18024	1073	295	other	other	ADJ
inlawrev-18024	1073	296	methodologies	methodology	NOUN
inlawrev-18024	1073	297	listed	list	VERB
inlawrev-18024	1073	298	in	in	ADP
inlawrev-18024	1073	299	indiana	indiana	PROPN
inlawrev-18024	1073	300	code	code	PROPN
inlawrev-18024	1073	301	section	section	NOUN
inlawrev-18024	1073	302	6	6	NUM
inlawrev-18024	1073	303	-	-	SYM
inlawrev-18024	1073	304	3	3	NUM
inlawrev-18024	1073	305	-	-	PUNCT
inlawrev-18024	1073	306	2	2	NUM
inlawrev-18024	1073	307	-	-	PUNCT
inlawrev-18024	1073	308	2(l	2(l	NUM
inlawrev-18024	1073	309	)	)	PUNCT
inlawrev-18024	1073	310	and	and	CCONJ
inlawrev-18024	1073	311	(	(	PUNCT
inlawrev-18024	1073	312	m).”449	m).”449	X
inlawrev-18024	1073	313	the	the	DET
inlawrev-18024	1073	314	department	department	NOUN
inlawrev-18024	1073	315	replied	reply	VERB
inlawrev-18024	1073	316	that	that	SCONJ
inlawrev-18024	1073	317	it	it	PRON
inlawrev-18024	1073	318	was	be	AUX
inlawrev-18024	1073	319	only	only	ADV
inlawrev-18024	1073	320	required	require	VERB
inlawrev-18024	1073	321	to	to	PART
inlawrev-18024	1073	322	“	"	PUNCT
inlawrev-18024	1073	323	apply	apply	VERB
inlawrev-18024	1073	324	any	any	DET
inlawrev-18024	1073	325	one	one	NUM
inlawrev-18024	1073	326	of	of	ADP
inlawrev-18024	1073	327	the	the	DET
inlawrev-18024	1073	328	methodologies	methodology	NOUN
inlawrev-18024	1073	329	.	.	PUNCT
inlawrev-18024	1073	330	.	.	PUNCT
inlawrev-18024	1074	1	.	.	PUNCT
inlawrev-18024	1075	1	before	before	ADP
inlawrev-18024	1075	2	issuing	issue	VERB
inlawrev-18024	1075	3	a	a	DET
inlawrev-18024	1075	4	combined	combined	ADJ
inlawrev-18024	1075	5	return	return	NOUN
inlawrev-18024	1075	6	mandate	mandate	NOUN
inlawrev-18024	1075	7	.	.	PUNCT
inlawrev-18024	1075	8	”450	”450	PUNCT
inlawrev-18024	1076	1	the	the	DET
inlawrev-18024	1076	2	tax	tax	NOUN
inlawrev-18024	1076	3	court	court	NOUN
inlawrev-18024	1076	4	ambiguity	ambiguity	NOUN
inlawrev-18024	1076	5	in	in	ADP
inlawrev-18024	1076	6	the	the	DET
inlawrev-18024	1076	7	statute	statute	NOUN
inlawrev-18024	1076	8	because	because	SCONJ
inlawrev-18024	1076	9	it	it	PRON
inlawrev-18024	1076	10	“	"	PUNCT
inlawrev-18024	1076	11	plainly	plainly	ADV
inlawrev-18024	1076	12	conveys	convey	VERB
inlawrev-18024	1076	13	that	that	SCONJ
inlawrev-18024	1076	14	the	the	DET
inlawrev-18024	1076	15	department	department	NOUN
inlawrev-18024	1076	16	may	may	AUX
inlawrev-18024	1076	17	not	not	PART
inlawrev-18024	1076	18	require	require	VERB
inlawrev-18024	1076	19	a	a	DET
inlawrev-18024	1076	20	taxpayer	taxpayer	NOUN
inlawrev-18024	1076	21	to	to	PART
inlawrev-18024	1076	22	file	file	VERB
inlawrev-18024	1076	23	a	a	DET
inlawrev-18024	1076	24	combined	combined	ADJ
inlawrev-18024	1076	25	income	income	NOUN
inlawrev-18024	1076	26	tax	tax	NOUN
inlawrev-18024	1076	27	return	return	NOUN
inlawrev-18024	1076	28	unless	unless	SCONJ
inlawrev-18024	1076	29	[	[	X
inlawrev-18024	1076	30	it	it	PRON
inlawrev-18024	1076	31	]	]	PUNCT
inlawrev-18024	1076	32	is	be	AUX
inlawrev-18024	1076	33	unable	unable	ADJ
inlawrev-18024	1076	34	to	to	PART
inlawrev-18024	1076	35	fairly	fairly	ADV
inlawrev-18024	1076	36	reflect	reflect	VERB
inlawrev-18024	1076	37	the	the	DET
inlawrev-18024	1076	38	taxpayer	taxpayer	NOUN
inlawrev-18024	1076	39	’s	’s	PART
inlawrev-18024	1076	40	adjusted	adjust	VERB
inlawrev-18024	1076	41	gross	gross	ADJ
inlawrev-18024	1076	42	income	income	NOUN
inlawrev-18024	1076	43	for	for	ADP
inlawrev-18024	1076	44	the	the	DET
inlawrev-18024	1076	45	taxable	taxable	ADJ
inlawrev-18024	1076	46	year	year	NOUN
inlawrev-18024	1076	47	through	through	ADP
inlawrev-18024	1076	48	use	use	NOUN
inlawrev-18024	1076	49	of	of	ADP
inlawrev-18024	1076	50	other	other	ADJ
inlawrev-18024	1076	51	powers	power	NOUN
inlawrev-18024	1076	52	granted	grant	VERB
inlawrev-18024	1076	53	to	to	ADP
inlawrev-18024	1076	54	[	[	PUNCT
inlawrev-18024	1076	55	it].”451	it].”451	NOUN
inlawrev-18024	1076	56	therefore	therefore	ADV
inlawrev-18024	1076	57	,	,	PUNCT
inlawrev-18024	1076	58	prior	prior	ADV
inlawrev-18024	1076	59	to	to	ADP
inlawrev-18024	1076	60	demanding	demand	VERB
inlawrev-18024	1076	61	that	that	SCONJ
inlawrev-18024	1076	62	a	a	DET
inlawrev-18024	1076	63	taxpayer	taxpayer	NOUN
inlawrev-18024	1076	64	file	file	VERB
inlawrev-18024	1076	65	a	a	DET
inlawrev-18024	1076	66	combined	combine	VERB
inlawrev-18024	1076	67	tax	tax	NOUN
inlawrev-18024	1076	68	return	return	NOUN
inlawrev-18024	1076	69	,	,	PUNCT
inlawrev-18024	1076	70	the	the	DET
inlawrev-18024	1076	71	department	department	NOUN
inlawrev-18024	1076	72	“	"	PUNCT
inlawrev-18024	1076	73	must	must	AUX
inlawrev-18024	1076	74	ascertain	ascertain	VERB
inlawrev-18024	1076	75	whether	whether	SCONJ
inlawrev-18024	1076	76	application	application	NOUN
inlawrev-18024	1076	77	of	of	ADP
inlawrev-18024	1076	78	each	each	PRON
inlawrev-18024	1076	79	of	of	ADP
inlawrev-18024	1076	80	the	the	PRON
inlawrev-18024	1076	81	.	.	PUNCT
inlawrev-18024	1076	82	.	.	PUNCT
inlawrev-18024	1076	83	.	.	PUNCT
inlawrev-18024	1077	1	methodologies	methodology	NOUN
inlawrev-18024	1077	2	would	would	AUX
inlawrev-18024	1077	3	result	result	VERB
inlawrev-18024	1077	4	in	in	ADP
inlawrev-18024	1077	5	an	an	DET
inlawrev-18024	1077	6	equitable	equitable	ADJ
inlawrev-18024	1077	7	allocation	allocation	NOUN
inlawrev-18024	1077	8	and	and	CCONJ
inlawrev-18024	1077	9	apportionment	apportionment	NOUN
inlawrev-18024	1077	10	of	of	ADP
inlawrev-18024	1077	11	the	the	DET
inlawrev-18024	1077	12	taxpayer	taxpayer	NOUN
inlawrev-18024	1077	13	’s	’s	PART
inlawrev-18024	1077	14	income	income	NOUN
inlawrev-18024	1077	15	.	.	PUNCT
inlawrev-18024	1078	1	”452	”452	NOUN
inlawrev-18024	1078	2	the	the	DET
inlawrev-18024	1078	3	indiana	indiana	PROPN
inlawrev-18024	1078	4	code	code	PROPN
inlawrev-18024	1078	5	provides	provide	VERB
inlawrev-18024	1078	6	:	:	PUNCT
inlawrev-18024	1078	7	442	442	NUM
inlawrev-18024	1078	8	.	.	PUNCT
inlawrev-18024	1079	1	i	i	PRON
inlawrev-18024	1079	2	d.	d.	PROPN
inlawrev-18024	1079	3	443	443	NUM
inlawrev-18024	1079	4	.	.	PUNCT
inlawrev-18024	1080	1	i	i	PRON
inlawrev-18024	1080	2	d.	d.	PROPN
inlawrev-18024	1080	3	444	444	NUM
inlawrev-18024	1080	4	.	.	PUNCT
inlawrev-18024	1081	1	i	i	PRON
inlawrev-18024	1081	2	d.	d.	PROPN
inlawrev-18024	1081	3	445	445	NUM
inlawrev-18024	1081	4	.	.	PUNCT
inlawrev-18024	1082	1	i	i	PRON
inlawrev-18024	1082	2	d.	d.	PROPN
inlawrev-18024	1082	3	446	446	NUM
inlawrev-18024	1082	4	.	.	PUNCT
inlawrev-18024	1083	1	i	i	PRON
inlawrev-18024	1083	2	d.	d.	PROPN
inlawrev-18024	1083	3	447	447	NUM
inlawrev-18024	1083	4	.	.	PUNCT
inlawrev-18024	1084	1	i	i	PRON
inlawrev-18024	1084	2	d.	d.	VERB
inlawrev-18024	1084	3	at	at	ADP
inlawrev-18024	1084	4	*	*	PROPN
inlawrev-18024	1084	5	2	2	NUM
inlawrev-18024	1084	6	;	;	PUNCT
inlawrev-18024	1084	7	see	see	VERB
inlawrev-18024	1084	8	also	also	ADV
inlawrev-18024	1084	9	ind	ind	PROPN
inlawrev-18024	1084	10	.	.	PUNCT
inlawrev-18024	1085	1	code	code	PROPN
inlawrev-18024	1085	2	§	§	PROPN
inlawrev-18024	1085	3	6	6	NUM
inlawrev-18024	1085	4	-	-	SYM
inlawrev-18024	1085	5	3	3	NUM
inlawrev-18024	1085	6	-	-	PUNCT
inlawrev-18024	1085	7	2	2	NUM
inlawrev-18024	1085	8	-	-	PUNCT
inlawrev-18024	1085	9	2(p	2(p	NUM
inlawrev-18024	1085	10	)	)	PUNCT
inlawrev-18024	1085	11	(	(	PUNCT
inlawrev-18024	1085	12	2011	2011	NUM
inlawrev-18024	1085	13	)	)	PUNCT
inlawrev-18024	1085	14	.	.	PUNCT
inlawrev-18024	1086	1	448	448	NUM
inlawrev-18024	1086	2	.	.	PUNCT
inlawrev-18024	1087	1	ae	ae	PROPN
inlawrev-18024	1087	2	outfitters	outfitters	PROPN
inlawrev-18024	1087	3	retail	retail	PROPN
inlawrev-18024	1087	4	co.	co.	PROPN
inlawrev-18024	1087	5	,	,	PUNCT
inlawrev-18024	1087	6	2011	2011	NUM
inlawrev-18024	1087	7	wl	wl	NOUN
inlawrev-18024	1087	8	5059896	5059896	NUM
inlawrev-18024	1087	9	,	,	PUNCT
inlawrev-18024	1087	10	at	at	ADP
inlawrev-18024	1087	11	*	*	NOUN
inlawrev-18024	1087	12	1	1	NUM
inlawrev-18024	1087	13	(	(	PUNCT
inlawrev-18024	1087	14	quoting	quote	VERB
inlawrev-18024	1087	15	ind	ind	PROPN
inlawrev-18024	1087	16	.	.	PUNCT
inlawrev-18024	1088	1	code	code	PROPN
inlawrev-18024	1088	2	§	§	PROPN
inlawrev-18024	1088	3	6	6	NUM
inlawrev-18024	1088	4	-	-	SYM
inlawrev-18024	1088	5	3	3	NUM
inlawrev-18024	1088	6	-	-	PUNCT
inlawrev-18024	1088	7	2	2	NUM
inlawrev-18024	1088	8	-	-	PUNCT
inlawrev-18024	1088	9	2(p	2(p	NUM
inlawrev-18024	1088	10	)	)	PUNCT
inlawrev-18024	1088	11	)	)	PUNCT
inlawrev-18024	1088	12	.	.	PUNCT
inlawrev-18024	1089	1	449	449	X
inlawrev-18024	1089	2	.	.	PUNCT
inlawrev-18024	1090	1	i	i	PRON
inlawrev-18024	1090	2	d.	d.	VERB
inlawrev-18024	1090	3	at	at	ADP
inlawrev-18024	1090	4	*	*	PROPN
inlawrev-18024	1090	5	2	2	NUM
inlawrev-18024	1090	6	(	(	PUNCT
inlawrev-18024	1090	7	citing	cite	VERB
inlawrev-18024	1090	8	ind	ind	NOUN
inlawrev-18024	1090	9	.	.	PUNCT
inlawrev-18024	1091	1	code	code	PROPN
inlawrev-18024	1091	2	§	§	PROPN
inlawrev-18024	1091	3	6	6	NUM
inlawrev-18024	1091	4	-	-	SYM
inlawrev-18024	1091	5	3	3	NUM
inlawrev-18024	1091	6	-	-	PUNCT
inlawrev-18024	1091	7	2	2	NUM
inlawrev-18024	1091	8	-	-	PUNCT
inlawrev-18024	1091	9	2(p	2(p	NUM
inlawrev-18024	1091	10	)	)	PUNCT
inlawrev-18024	1091	11	)	)	PUNCT
inlawrev-18024	1091	12	.	.	PUNCT
inlawrev-18024	1092	1	450	450	NUM
inlawrev-18024	1092	2	.	.	PUNCT
inlawrev-18024	1093	1	i	i	PRON
inlawrev-18024	1093	2	d.	d.	PROPN
inlawrev-18024	1093	3	451	451	NUM
inlawrev-18024	1093	4	.	.	PUNCT
inlawrev-18024	1094	1	i	i	PRON
inlawrev-18024	1094	2	d.	d.	PROPN
inlawrev-18024	1094	3	(	(	PUNCT
inlawrev-18024	1094	4	alterations	alteration	NOUN
inlawrev-18024	1094	5	in	in	ADP
inlawrev-18024	1094	6	original	original	ADJ
inlawrev-18024	1094	7	)	)	PUNCT
inlawrev-18024	1094	8	.	.	PUNCT
inlawrev-18024	1095	1	452	452	NUM
inlawrev-18024	1095	2	.	.	PUNCT
inlawrev-18024	1096	1	i	i	PRON
inlawrev-18024	1096	2	d.	d.	PROPN
inlawrev-18024	1096	3	1382	1382	NUM
inlawrev-18024	1096	4	indiana	indiana	PROPN
inlawrev-18024	1096	5	law	law	PROPN
inlawrev-18024	1096	6	review	review	NOUN
inlawrev-18024	1097	1	[	[	X
inlawrev-18024	1097	2	vol	vol	NOUN
inlawrev-18024	1097	3	.	.	PUNCT
inlawrev-18024	1098	1	45:1341	45:1341	NUM
inlawrev-18024	1098	2	when	when	SCONJ
inlawrev-18024	1098	3	two	two	NUM
inlawrev-18024	1098	4	(	(	PUNCT
inlawrev-18024	1098	5	2	2	NUM
inlawrev-18024	1098	6	)	)	PUNCT
inlawrev-18024	1098	7	or	or	CCONJ
inlawrev-18024	1098	8	more	more	ADJ
inlawrev-18024	1098	9	organizations	organization	NOUN
inlawrev-18024	1098	10	,	,	PUNCT
inlawrev-18024	1098	11	trades	trade	NOUN
inlawrev-18024	1098	12	,	,	PUNCT
inlawrev-18024	1098	13	or	or	CCONJ
inlawrev-18024	1098	14	businesses	business	NOUN
inlawrev-18024	1098	15	are	be	AUX
inlawrev-18024	1098	16	owned	own	VERB
inlawrev-18024	1098	17	or	or	CCONJ
inlawrev-18024	1098	18	controlled	control	VERB
inlawrev-18024	1098	19	directly	directly	ADV
inlawrev-18024	1098	20	or	or	CCONJ
inlawrev-18024	1098	21	indirectly	indirectly	ADV
inlawrev-18024	1098	22	by	by	ADP
inlawrev-18024	1098	23	the	the	DET
inlawrev-18024	1098	24	same	same	ADJ
inlawrev-18024	1098	25	interests	interest	NOUN
inlawrev-18024	1098	26	,	,	PUNCT
inlawrev-18024	1098	27	however	however	ADV
inlawrev-18024	1098	28	,	,	PUNCT
inlawrev-18024	1098	29	“	"	PUNCT
inlawrev-18024	1098	30	the	the	DET
inlawrev-18024	1098	31	[	[	X
inlawrev-18024	1098	32	d]epartment	d]epartment	NOUN
inlawrev-18024	1098	33	[	[	X
inlawrev-18024	1098	34	must	must	AUX
inlawrev-18024	1098	35	]	]	X
inlawrev-18024	1098	36	distribute	distribute	VERB
inlawrev-18024	1098	37	,	,	PUNCT
inlawrev-18024	1098	38	apportion	apportion	NOUN
inlawrev-18024	1098	39	,	,	PUNCT
inlawrev-18024	1098	40	or	or	CCONJ
inlawrev-18024	1098	41	allocate	allocate	VERB
inlawrev-18024	1098	42	the	the	DET
inlawrev-18024	1098	43	income	income	NOUN
inlawrev-18024	1098	44	derived	derive	VERB
inlawrev-18024	1098	45	from	from	ADP
inlawrev-18024	1098	46	[	[	X
inlawrev-18024	1098	47	indiana	indiana	X
inlawrev-18024	1098	48	]	]	X
inlawrev-18024	1098	49	sources	source	NOUN
inlawrev-18024	1098	50	.	.	PUNCT
inlawrev-18024	1098	51	.	.	PUNCT
inlawrev-18024	1099	1	.	.	PUNCT
inlawrev-18024	1100	1	between	between	ADP
inlawrev-18024	1100	2	and	and	CCONJ
inlawrev-18024	1100	3	among	among	ADP
inlawrev-18024	1100	4	those	those	DET
inlawrev-18024	1100	5	organizations	organization	NOUN
inlawrev-18024	1100	6	,	,	PUNCT
inlawrev-18024	1100	7	trades	trade	NOUN
inlawrev-18024	1100	8	,	,	PUNCT
inlawrev-18024	1100	9	or	or	CCONJ
inlawrev-18024	1100	10	businesses	business	NOUN
inlawrev-18024	1100	11	in	in	ADP
inlawrev-18024	1100	12	order	order	NOUN
inlawrev-18024	1100	13	to	to	PART
inlawrev-18024	1100	14	fairly	fairly	ADV
inlawrev-18024	1100	15	reflect	reflect	VERB
inlawrev-18024	1100	16	and	and	CCONJ
inlawrev-18024	1100	17	report	report	VERB
inlawrev-18024	1100	18	the	the	DET
inlawrev-18024	1100	19	income	income	NOUN
inlawrev-18024	1100	20	derived	derive	VERB
inlawrev-18024	1100	21	from	from	ADP
inlawrev-18024	1100	22	[	[	X
inlawrev-18024	1100	23	indiana	indiana	X
inlawrev-18024	1100	24	]	]	X
inlawrev-18024	1100	25	sources	source	NOUN
inlawrev-18024	1100	26	.	.	PUNCT
inlawrev-18024	1100	27	.	.	PUNCT
inlawrev-18024	1100	28	.	.	PUNCT
inlawrev-18024	1101	1	by	by	ADP
inlawrev-18024	1101	2	various	various	ADJ
inlawrev-18024	1101	3	taxpayers	taxpayer	NOUN
inlawrev-18024	1101	4	.	.	PUNCT
inlawrev-18024	1101	5	”453	”453	PUNCT
inlawrev-18024	1101	6	thus	thus	ADV
inlawrev-18024	1101	7	,	,	PUNCT
inlawrev-18024	1101	8	the	the	DET
inlawrev-18024	1101	9	tax	tax	NOUN
inlawrev-18024	1101	10	court	court	NOUN
inlawrev-18024	1101	11	held	hold	VERB
inlawrev-18024	1101	12	that	that	SCONJ
inlawrev-18024	1101	13	the	the	DET
inlawrev-18024	1101	14	department	department	NOUN
inlawrev-18024	1101	15	was	be	AUX
inlawrev-18024	1101	16	required	require	VERB
inlawrev-18024	1101	17	to	to	PART
inlawrev-18024	1101	18	“	"	PUNCT
inlawrev-18024	1101	19	apply	apply	VERB
inlawrev-18024	1101	20	all	all	PRON
inlawrev-18024	1101	21	of	of	ADP
inlawrev-18024	1101	22	the	the	DET
inlawrev-18024	1101	23	methodologies	methodology	NOUN
inlawrev-18024	1101	24	.	.	PUNCT
inlawrev-18024	1101	25	.	.	PUNCT
inlawrev-18024	1102	1	.	.	PUNCT
inlawrev-18024	1103	1	before	before	SCONJ
inlawrev-18024	1103	2	it	it	PRON
inlawrev-18024	1103	3	may	may	AUX
inlawrev-18024	1103	4	require	require	VERB
inlawrev-18024	1103	5	a	a	DET
inlawrev-18024	1103	6	taxpayer	taxpayer	NOUN
inlawrev-18024	1103	7	to	to	PART
inlawrev-18024	1103	8	report	report	VERB
inlawrev-18024	1103	9	its	its	PRON
inlawrev-18024	1103	10	agi	agi	NOUN
inlawrev-18024	1103	11	liability	liability	NOUN
inlawrev-18024	1103	12	via	via	ADP
inlawrev-18024	1103	13	a	a	DET
inlawrev-18024	1103	14	combined	combined	ADJ
inlawrev-18024	1103	15	income	income	NOUN
inlawrev-18024	1103	16	tax	tax	NOUN
inlawrev-18024	1103	17	return	return	NOUN
inlawrev-18024	1103	18	.	.	PUNCT
inlawrev-18024	1104	1	”454	”454	PRON
inlawrev-18024	1105	1	453	453	NUM
inlawrev-18024	1105	2	.	.	PUNCT
inlawrev-18024	1106	1	i	i	PRON
inlawrev-18024	1106	2	d.	d.	PROPN
inlawrev-18024	1106	3	(	(	PUNCT
inlawrev-18024	1106	4	second	second	ADJ
inlawrev-18024	1106	5	,	,	PUNCT
inlawrev-18024	1106	6	third	third	ADJ
inlawrev-18024	1106	7	,	,	PUNCT
inlawrev-18024	1106	8	and	and	CCONJ
inlawrev-18024	1106	9	fourth	fourth	ADJ
inlawrev-18024	1106	10	alterations	alteration	NOUN
inlawrev-18024	1106	11	in	in	ADP
inlawrev-18024	1106	12	original	original	ADJ
inlawrev-18024	1106	13	)	)	PUNCT
inlawrev-18024	1106	14	(	(	PUNCT
inlawrev-18024	1106	15	quoting	quote	VERB
inlawrev-18024	1106	16	ind	ind	NOUN
inlawrev-18024	1106	17	.	.	PUNCT
inlawrev-18024	1107	1	code	code	PROPN
inlawrev-18024	1107	2	§	§	PROPN
inlawrev-18024	1107	3	6	6	NUM
inlawrev-18024	1107	4	-	-	SYM
inlawrev-18024	1107	5	3	3	NUM
inlawrev-18024	1107	6	-	-	PUNCT
inlawrev-18024	1107	7	2	2	NUM
inlawrev-18024	1107	8	-	-	PUNCT
inlawrev-18024	1107	9	2(l	2(l	NUM
inlawrev-18024	1107	10	)	)	PUNCT
inlawrev-18024	1107	11	)	)	PUNCT
inlawrev-18024	1107	12	.	.	PUNCT
inlawrev-18024	1108	1	454	454	NUM
inlawrev-18024	1108	2	.	.	PUNCT
inlawrev-18024	1109	1	i	i	PRON
inlawrev-18024	1109	2	d.	d.	PROPN
inlawrev-18024	1109	3	at	at	ADP
inlawrev-18024	1109	4	*	*	PROPN
inlawrev-18024	1109	5	3	3	NUM
inlawrev-18024	1109	6	.	.	PUNCT