id	sid	tid	token	lemma	pos
inlawrev-18385	1	1	c:\1	c:\1	PROPN
inlawrev-18385	1	2	-	-	PUNCT
inlawrev-18385	1	3	working\29002	working\29002	PROPN
inlawrev-18385	1	4	indiana	indiana	PROPN
inlawrev-18385	1	5	law	law	PROPN
inlawrev-18385	1	6	review	review	VERB
inlawrev-18385	1	7	47	47	NUM
inlawrev-18385	1	8	-	-	PUNCT
inlawrev-18385	1	9	4\47masthead.wpd	4\47masthead.wpd	NUM
inlawrev-18385	1	10	recent	recent	ADJ
inlawrev-18385	1	11	developments	development	NOUN
inlawrev-18385	1	12	in	in	ADP
inlawrev-18385	1	13	indiana	indiana	PROPN
inlawrev-18385	1	14	taxation	taxation	PROPN
inlawrev-18385	1	15	survey	survey	NOUN
inlawrev-18385	1	16	2013	2013	NUM
inlawrev-18385	1	17	lawrence	lawrence	PROPN
inlawrev-18385	1	18	a.	a.	PROPN
inlawrev-18385	1	19	jegen	jegen	PROPN
inlawrev-18385	1	20	iii	iii	PROPN
inlawrev-18385	1	21	*	*	PROPN
inlawrev-18385	1	22	peter	peter	PROPN
inlawrev-18385	1	23	prescott	prescott	PROPN
inlawrev-18385	1	24	*	*	PROPN
inlawrev-18385	1	25	*	*	PROPN
inlawrev-18385	1	26	shea	shea	PROPN
inlawrev-18385	1	27	n.	n.	PROPN
inlawrev-18385	1	28	thompson	thompson	PROPN
inlawrev-18385	1	29	*	*	PUNCT
inlawrev-18385	1	30	*	*	PUNCT
inlawrev-18385	1	31	*	*	PUNCT
inlawrev-18385	1	32	introduction	introduction	NOUN
inlawrev-18385	1	33	:	:	PUNCT
inlawrev-18385	1	34	some	some	DET
inlawrev-18385	1	35	references	reference	NOUN
inlawrev-18385	1	36	used	use	VERB
inlawrev-18385	1	37	in	in	ADP
inlawrev-18385	1	38	this	this	DET
inlawrev-18385	1	39	article	article	NOUN
inlawrev-18385	1	40	this	this	DET
inlawrev-18385	1	41	article	article	NOUN
inlawrev-18385	1	42	highlights	highlight	VERB
inlawrev-18385	1	43	the	the	DET
inlawrev-18385	1	44	major	major	ADJ
inlawrev-18385	1	45	tax	tax	NOUN
inlawrev-18385	1	46	developments	development	NOUN
inlawrev-18385	1	47	that	that	PRON
inlawrev-18385	1	48	occurred	occur	VERB
inlawrev-18385	1	49	during	during	ADP
inlawrev-18385	1	50	the	the	DET
inlawrev-18385	1	51	calendar	calendar	NOUN
inlawrev-18385	1	52	year	year	NOUN
inlawrev-18385	1	53	of	of	ADP
inlawrev-18385	1	54	2013	2013	NUM
inlawrev-18385	1	55	.	.	PUNCT
inlawrev-18385	2	1	whenever	whenever	SCONJ
inlawrev-18385	2	2	the	the	DET
inlawrev-18385	2	3	term	term	NOUN
inlawrev-18385	2	4	“	"	PUNCT
inlawrev-18385	2	5	ga	ga	PROPN
inlawrev-18385	2	6	”	"	PUNCT
inlawrev-18385	2	7	is	be	AUX
inlawrev-18385	2	8	used	use	VERB
inlawrev-18385	2	9	in	in	ADP
inlawrev-18385	2	10	this	this	DET
inlawrev-18385	2	11	article	article	NOUN
inlawrev-18385	2	12	,	,	PUNCT
inlawrev-18385	2	13	the	the	DET
inlawrev-18385	2	14	term	term	NOUN
inlawrev-18385	2	15	refers	refer	VERB
inlawrev-18385	2	16	only	only	ADV
inlawrev-18385	2	17	to	to	ADP
inlawrev-18385	2	18	the	the	DET
inlawrev-18385	2	19	118th	118th	PROPN
inlawrev-18385	2	20	indiana	indiana	PROPN
inlawrev-18385	2	21	general	general	PROPN
inlawrev-18385	2	22	assembly	assembly	NOUN
inlawrev-18385	2	23	.	.	PUNCT
inlawrev-18385	3	1	whenever	whenever	SCONJ
inlawrev-18385	3	2	the	the	DET
inlawrev-18385	3	3	term	term	NOUN
inlawrev-18385	3	4	“	"	PUNCT
inlawrev-18385	3	5	tax	tax	NOUN
inlawrev-18385	3	6	court	court	NOUN
inlawrev-18385	3	7	”	"	PUNCT
inlawrev-18385	3	8	is	be	AUX
inlawrev-18385	3	9	referred	refer	VERB
inlawrev-18385	3	10	to	to	ADP
inlawrev-18385	3	11	,	,	PUNCT
inlawrev-18385	3	12	such	such	ADJ
inlawrev-18385	3	13	term	term	NOUN
inlawrev-18385	3	14	refers	refer	VERB
inlawrev-18385	3	15	only	only	ADV
inlawrev-18385	3	16	to	to	ADP
inlawrev-18385	3	17	the	the	DET
inlawrev-18385	3	18	indiana	indiana	PROPN
inlawrev-18385	3	19	tax	tax	NOUN
inlawrev-18385	3	20	court	court	NOUN
inlawrev-18385	3	21	.	.	PUNCT
inlawrev-18385	4	1	whenever	whenever	SCONJ
inlawrev-18385	4	2	the	the	DET
inlawrev-18385	4	3	term	term	NOUN
inlawrev-18385	4	4	“	"	PUNCT
inlawrev-18385	4	5	court	court	NOUN
inlawrev-18385	4	6	of	of	ADP
inlawrev-18385	4	7	appeals	appeal	NOUN
inlawrev-18385	4	8	”	"	PUNCT
inlawrev-18385	4	9	is	be	AUX
inlawrev-18385	4	10	referred	refer	VERB
inlawrev-18385	4	11	to	to	ADP
inlawrev-18385	4	12	,	,	PUNCT
inlawrev-18385	4	13	the	the	DET
inlawrev-18385	4	14	term	term	NOUN
inlawrev-18385	4	15	refers	refer	VERB
inlawrev-18385	4	16	only	only	ADV
inlawrev-18385	4	17	to	to	ADP
inlawrev-18385	4	18	the	the	DET
inlawrev-18385	4	19	indiana	indiana	PROPN
inlawrev-18385	4	20	court	court	PROPN
inlawrev-18385	4	21	of	of	ADP
inlawrev-18385	4	22	appeals	appeal	NOUN
inlawrev-18385	4	23	.	.	PUNCT
inlawrev-18385	5	1	whenever	whenever	SCONJ
inlawrev-18385	5	2	the	the	DET
inlawrev-18385	5	3	term	term	NOUN
inlawrev-18385	5	4	“	"	PUNCT
inlawrev-18385	5	5	dlgf	dlgf	NOUN
inlawrev-18385	5	6	”	"	PUNCT
inlawrev-18385	5	7	is	be	AUX
inlawrev-18385	5	8	used	use	VERB
inlawrev-18385	5	9	,	,	PUNCT
inlawrev-18385	5	10	the	the	DET
inlawrev-18385	5	11	term	term	NOUN
inlawrev-18385	5	12	refers	refer	VERB
inlawrev-18385	5	13	only	only	ADV
inlawrev-18385	5	14	to	to	ADP
inlawrev-18385	5	15	the	the	DET
inlawrev-18385	5	16	indiana	indiana	PROPN
inlawrev-18385	5	17	department	department	PROPN
inlawrev-18385	5	18	of	of	ADP
inlawrev-18385	5	19	local	local	ADJ
inlawrev-18385	5	20	government	government	NOUN
inlawrev-18385	5	21	finance	finance	NOUN
inlawrev-18385	5	22	.	.	PUNCT
inlawrev-18385	6	1	whenever	whenever	SCONJ
inlawrev-18385	6	2	the	the	DET
inlawrev-18385	6	3	term	term	NOUN
inlawrev-18385	6	4	“	"	PUNCT
inlawrev-18385	6	5	ibtr	ibtr	ADJ
inlawrev-18385	6	6	”	"	PUNCT
inlawrev-18385	6	7	is	be	AUX
inlawrev-18385	6	8	used	use	VERB
inlawrev-18385	6	9	,	,	PUNCT
inlawrev-18385	6	10	the	the	DET
inlawrev-18385	6	11	term	term	NOUN
inlawrev-18385	6	12	refers	refer	VERB
inlawrev-18385	6	13	only	only	ADV
inlawrev-18385	6	14	to	to	ADP
inlawrev-18385	6	15	the	the	DET
inlawrev-18385	6	16	indiana	indiana	PROPN
inlawrev-18385	6	17	board	board	PROPN
inlawrev-18385	6	18	of	of	ADP
inlawrev-18385	6	19	tax	tax	NOUN
inlawrev-18385	6	20	review	review	NOUN
inlawrev-18385	6	21	.	.	PUNCT
inlawrev-18385	7	1	whenever	whenever	SCONJ
inlawrev-18385	7	2	the	the	DET
inlawrev-18385	7	3	term	term	NOUN
inlawrev-18385	7	4	“	"	PUNCT
inlawrev-18385	7	5	department	department	NOUN
inlawrev-18385	7	6	”	"	PUNCT
inlawrev-18385	7	7	or	or	CCONJ
inlawrev-18385	7	8	“	"	PUNCT
inlawrev-18385	7	9	dor	dor	NOUN
inlawrev-18385	7	10	”	"	PUNCT
inlawrev-18385	7	11	is	be	AUX
inlawrev-18385	7	12	used	use	VERB
inlawrev-18385	7	13	,	,	PUNCT
inlawrev-18385	7	14	the	the	DET
inlawrev-18385	7	15	term	term	NOUN
inlawrev-18385	7	16	refers	refer	VERB
inlawrev-18385	7	17	only	only	ADV
inlawrev-18385	7	18	to	to	ADP
inlawrev-18385	7	19	the	the	DET
inlawrev-18385	7	20	indiana	indiana	PROPN
inlawrev-18385	7	21	department	department	PROPN
inlawrev-18385	7	22	of	of	ADP
inlawrev-18385	7	23	state	state	PROPN
inlawrev-18385	7	24	revenue	revenue	NOUN
inlawrev-18385	7	25	.	.	PUNCT
inlawrev-18385	8	1	whenever	whenever	SCONJ
inlawrev-18385	8	2	the	the	DET
inlawrev-18385	8	3	term	term	NOUN
inlawrev-18385	8	4	“	"	PUNCT
inlawrev-18385	8	5	ic	ic	NOUN
inlawrev-18385	8	6	”	"	PUNCT
inlawrev-18385	8	7	or	or	CCONJ
inlawrev-18385	8	8	“	"	PUNCT
inlawrev-18385	8	9	indiana	indiana	PROPN
inlawrev-18385	8	10	code	code	PROPN
inlawrev-18385	8	11	”	"	PUNCT
inlawrev-18385	8	12	is	be	AUX
inlawrev-18385	8	13	used	use	VERB
inlawrev-18385	8	14	,	,	PUNCT
inlawrev-18385	8	15	the	the	DET
inlawrev-18385	8	16	term	term	NOUN
inlawrev-18385	8	17	refers	refer	VERB
inlawrev-18385	8	18	only	only	ADV
inlawrev-18385	8	19	to	to	ADP
inlawrev-18385	8	20	the	the	DET
inlawrev-18385	8	21	indiana	indiana	PROPN
inlawrev-18385	8	22	code	code	PROPN
inlawrev-18385	8	23	,	,	PUNCT
inlawrev-18385	8	24	which	which	PRON
inlawrev-18385	8	25	is	be	AUX
inlawrev-18385	8	26	in	in	ADP
inlawrev-18385	8	27	effect	effect	NOUN
inlawrev-18385	8	28	at	at	ADP
inlawrev-18385	8	29	the	the	DET
inlawrev-18385	8	30	time	time	NOUN
inlawrev-18385	8	31	of	of	ADP
inlawrev-18385	8	32	the	the	DET
inlawrev-18385	8	33	publication	publication	NOUN
inlawrev-18385	8	34	of	of	ADP
inlawrev-18385	8	35	this	this	DET
inlawrev-18385	8	36	article	article	NOUN
inlawrev-18385	8	37	,	,	PUNCT
inlawrev-18385	8	38	unless	unless	SCONJ
inlawrev-18385	8	39	otherwise	otherwise	ADV
inlawrev-18385	8	40	explicitly	explicitly	ADV
inlawrev-18385	8	41	stated	state	VERB
inlawrev-18385	8	42	.	.	PUNCT
inlawrev-18385	9	1	whenever	whenever	SCONJ
inlawrev-18385	9	2	the	the	DET
inlawrev-18385	9	3	term	term	NOUN
inlawrev-18385	9	4	“	"	PUNCT
inlawrev-18385	9	5	era	era	NOUN
inlawrev-18385	9	6	”	"	PUNCT
inlawrev-18385	9	7	is	be	AUX
inlawrev-18385	9	8	used	use	VERB
inlawrev-18385	9	9	,	,	PUNCT
inlawrev-18385	9	10	the	the	DET
inlawrev-18385	9	11	term	term	NOUN
inlawrev-18385	9	12	refers	refer	VERB
inlawrev-18385	9	13	only	only	ADV
inlawrev-18385	9	14	to	to	ADP
inlawrev-18385	9	15	an	an	DET
inlawrev-18385	9	16	indiana	indiana	PROPN
inlawrev-18385	9	17	economic	economic	ADJ
inlawrev-18385	9	18	revitalization	revitalization	PROPN
inlawrev-18385	9	19	area	area	NOUN
inlawrev-18385	9	20	.	.	PUNCT
inlawrev-18385	10	1	whenever	whenever	SCONJ
inlawrev-18385	10	2	the	the	DET
inlawrev-18385	10	3	term	term	NOUN
inlawrev-18385	10	4	“	"	PUNCT
inlawrev-18385	10	5	cagit	cagit	ADJ
inlawrev-18385	10	6	”	"	PUNCT
inlawrev-18385	10	7	is	be	AUX
inlawrev-18385	10	8	used	use	VERB
inlawrev-18385	10	9	,	,	PUNCT
inlawrev-18385	10	10	the	the	DET
inlawrev-18385	10	11	term	term	NOUN
inlawrev-18385	10	12	refers	refer	VERB
inlawrev-18385	10	13	only	only	ADV
inlawrev-18385	10	14	to	to	ADP
inlawrev-18385	10	15	the	the	DET
inlawrev-18385	10	16	indiana	indiana	PROPN
inlawrev-18385	10	17	county	county	PROPN
inlawrev-18385	10	18	adjusted	adjust	VERB
inlawrev-18385	10	19	gross	gross	ADJ
inlawrev-18385	10	20	income	income	NOUN
inlawrev-18385	10	21	tax	tax	NOUN
inlawrev-18385	10	22	.	.	PUNCT
inlawrev-18385	11	1	whenever	whenever	SCONJ
inlawrev-18385	11	2	the	the	DET
inlawrev-18385	11	3	term	term	NOUN
inlawrev-18385	11	4	“	"	PUNCT
inlawrev-18385	11	5	coit	coit	NOUN
inlawrev-18385	11	6	”	"	PUNCT
inlawrev-18385	11	7	is	be	AUX
inlawrev-18385	11	8	used	use	VERB
inlawrev-18385	11	9	,	,	PUNCT
inlawrev-18385	11	10	the	the	DET
inlawrev-18385	11	11	term	term	NOUN
inlawrev-18385	11	12	refers	refer	VERB
inlawrev-18385	11	13	only	only	ADV
inlawrev-18385	11	14	to	to	ADP
inlawrev-18385	11	15	the	the	DET
inlawrev-18385	11	16	indiana	indiana	PROPN
inlawrev-18385	11	17	county	county	PROPN
inlawrev-18385	11	18	option	option	NOUN
inlawrev-18385	11	19	income	income	NOUN
inlawrev-18385	11	20	tax	tax	NOUN
inlawrev-18385	11	21	.	.	PUNCT
inlawrev-18385	12	1	whenever	whenever	SCONJ
inlawrev-18385	12	2	the	the	DET
inlawrev-18385	12	3	term	term	NOUN
inlawrev-18385	12	4	“	"	PUNCT
inlawrev-18385	12	5	loit	loit	NOUN
inlawrev-18385	12	6	”	"	PUNCT
inlawrev-18385	12	7	is	be	AUX
inlawrev-18385	12	8	used	use	VERB
inlawrev-18385	12	9	,	,	PUNCT
inlawrev-18385	12	10	the	the	DET
inlawrev-18385	12	11	term	term	NOUN
inlawrev-18385	12	12	refers	refer	VERB
inlawrev-18385	12	13	only	only	ADV
inlawrev-18385	12	14	to	to	ADP
inlawrev-18385	12	15	the	the	DET
inlawrev-18385	12	16	local	local	ADJ
inlawrev-18385	12	17	option	option	NOUN
inlawrev-18385	12	18	income	income	NOUN
inlawrev-18385	12	19	tax	tax	NOUN
inlawrev-18385	12	20	.	.	PUNCT
inlawrev-18385	13	1	whenever	whenever	SCONJ
inlawrev-18385	13	2	the	the	DET
inlawrev-18385	13	3	term	term	NOUN
inlawrev-18385	13	4	“	"	PUNCT
inlawrev-18385	13	5	iedc	iedc	NOUN
inlawrev-18385	13	6	”	"	PUNCT
inlawrev-18385	13	7	is	be	AUX
inlawrev-18385	13	8	used	use	VERB
inlawrev-18385	13	9	,	,	PUNCT
inlawrev-18385	13	10	the	the	DET
inlawrev-18385	13	11	term	term	NOUN
inlawrev-18385	13	12	refers	refer	VERB
inlawrev-18385	13	13	only	only	ADV
inlawrev-18385	13	14	to	to	ADP
inlawrev-18385	13	15	the	the	DET
inlawrev-18385	13	16	indiana	indiana	PROPN
inlawrev-18385	13	17	economic	economic	PROPN
inlawrev-18385	13	18	development	development	PROPN
inlawrev-18385	13	19	corporation	corporation	NOUN
inlawrev-18385	13	20	.	.	PUNCT
inlawrev-18385	14	1	whenever	whenever	SCONJ
inlawrev-18385	14	2	the	the	DET
inlawrev-18385	14	3	term	term	NOUN
inlawrev-18385	14	4	“	"	PUNCT
inlawrev-18385	14	5	cedit	cedit	NOUN
inlawrev-18385	14	6	”	"	PUNCT
inlawrev-18385	14	7	is	be	AUX
inlawrev-18385	14	8	used	use	VERB
inlawrev-18385	14	9	,	,	PUNCT
inlawrev-18385	14	10	the	the	DET
inlawrev-18385	14	11	term	term	NOUN
inlawrev-18385	14	12	refers	refer	VERB
inlawrev-18385	14	13	only	only	ADV
inlawrev-18385	14	14	to	to	ADP
inlawrev-18385	14	15	the	the	DET
inlawrev-18385	14	16	indiana	indiana	PROPN
inlawrev-18385	14	17	county	county	PROPN
inlawrev-18385	14	18	economic	economic	PROPN
inlawrev-18385	14	19	development	development	NOUN
inlawrev-18385	14	20	income	income	NOUN
inlawrev-18385	14	21	taxes	taxis	NOUN
inlawrev-18385	14	22	.	.	PUNCT
inlawrev-18385	15	1	whenever	whenever	SCONJ
inlawrev-18385	15	2	the	the	DET
inlawrev-18385	15	3	term	term	NOUN
inlawrev-18385	15	4	“	"	PUNCT
inlawrev-18385	15	5	irc	irc	PROPN
inlawrev-18385	15	6	”	"	PUNCT
inlawrev-18385	15	7	or	or	CCONJ
inlawrev-18385	15	8	“	"	PUNCT
inlawrev-18385	15	9	code	code	NOUN
inlawrev-18385	15	10	”	"	PUNCT
inlawrev-18385	15	11	is	be	AUX
inlawrev-18385	15	12	used	use	VERB
inlawrev-18385	15	13	,	,	PUNCT
inlawrev-18385	15	14	the	the	DET
inlawrev-18385	15	15	term	term	NOUN
inlawrev-18385	15	16	refers	refer	VERB
inlawrev-18385	15	17	only	only	ADV
inlawrev-18385	15	18	to	to	ADP
inlawrev-18385	15	19	the	the	DET
inlawrev-18385	15	20	internal	internal	ADJ
inlawrev-18385	15	21	revenue	revenue	NOUN
inlawrev-18385	15	22	code	code	NOUN
inlawrev-18385	15	23	,	,	PUNCT
inlawrev-18385	15	24	which	which	PRON
inlawrev-18385	15	25	is	be	AUX
inlawrev-18385	15	26	in	in	ADP
inlawrev-18385	15	27	effect	effect	NOUN
inlawrev-18385	15	28	at	at	ADP
inlawrev-18385	15	29	the	the	DET
inlawrev-18385	15	30	time	time	NOUN
inlawrev-18385	15	31	of	of	ADP
inlawrev-18385	15	32	the	the	DET
inlawrev-18385	15	33	publication	publication	NOUN
inlawrev-18385	15	34	of	of	ADP
inlawrev-18385	15	35	this	this	DET
inlawrev-18385	15	36	article	article	NOUN
inlawrev-18385	15	37	.	.	PUNCT
inlawrev-18385	16	1	whenever	whenever	SCONJ
inlawrev-18385	16	2	the	the	DET
inlawrev-18385	16	3	term	term	NOUN
inlawrev-18385	16	4	“	"	PUNCT
inlawrev-18385	16	5	section	section	NOUN
inlawrev-18385	16	6	”	"	PUNCT
inlawrev-18385	16	7	is	be	AUX
inlawrev-18385	16	8	used	use	VERB
inlawrev-18385	16	9	in	in	ADP
inlawrev-18385	16	10	this	this	DET
inlawrev-18385	16	11	article	article	NOUN
inlawrev-18385	16	12	,	,	PUNCT
inlawrev-18385	16	13	the	the	DET
inlawrev-18385	16	14	term	term	NOUN
inlawrev-18385	16	15	refers	refer	VERB
inlawrev-18385	16	16	only	only	ADV
inlawrev-18385	16	17	to	to	ADP
inlawrev-18385	16	18	a	a	DET
inlawrev-18385	16	19	section	section	NOUN
inlawrev-18385	16	20	of	of	ADP
inlawrev-18385	16	21	the	the	DET
inlawrev-18385	16	22	indiana	indiana	PROPN
inlawrev-18385	16	23	code	code	PROPN
inlawrev-18385	16	24	,	,	PUNCT
inlawrev-18385	16	25	unless	unless	SCONJ
inlawrev-18385	16	26	the	the	DET
inlawrev-18385	16	27	reference	reference	NOUN
inlawrev-18385	16	28	is	be	AUX
inlawrev-18385	16	29	clearly	clearly	ADV
inlawrev-18385	16	30	to	to	ADP
inlawrev-18385	16	31	the	the	DET
inlawrev-18385	16	32	internal	internal	ADJ
inlawrev-18385	16	33	revenue	revenue	NOUN
inlawrev-18385	16	34	code	code	NOUN
inlawrev-18385	16	35	.	.	PUNCT
inlawrev-18385	17	1	whenever	whenever	SCONJ
inlawrev-18385	17	2	the	the	DET
inlawrev-18385	17	3	term	term	NOUN
inlawrev-18385	17	4	“	"	PUNCT
inlawrev-18385	17	5	public	public	ADJ
inlawrev-18385	17	6	law	law	NOUN
inlawrev-18385	17	7	”	"	PUNCT
inlawrev-18385	17	8	is	be	AUX
inlawrev-18385	17	9	used	use	VERB
inlawrev-18385	17	10	,	,	PUNCT
inlawrev-18385	17	11	the	the	DET
inlawrev-18385	17	12	term	term	NOUN
inlawrev-18385	17	13	only	only	ADV
inlawrev-18385	17	14	refers	refer	VERB
inlawrev-18385	17	15	to	to	ADP
inlawrev-18385	17	16	legislation	legislation	NOUN
inlawrev-18385	17	17	passed	pass	VERB
inlawrev-18385	17	18	by	by	ADP
inlawrev-18385	17	19	the	the	DET
inlawrev-18385	17	20	indiana	indiana	PROPN
inlawrev-18385	17	21	general	general	PROPN
inlawrev-18385	17	22	assembly	assembly	PROPN
inlawrev-18385	17	23	and	and	CCONJ
inlawrev-18385	17	24	assigned	assign	VERB
inlawrev-18385	17	25	a	a	DET
inlawrev-18385	17	26	public	public	ADJ
inlawrev-18385	17	27	law	law	NOUN
inlawrev-18385	17	28	number	number	NOUN
inlawrev-18385	17	29	.	.	PUNCT
inlawrev-18385	18	1	whenever	whenever	SCONJ
inlawrev-18385	18	2	the	the	DET
inlawrev-18385	18	3	term	term	NOUN
inlawrev-18385	18	4	“	"	PUNCT
inlawrev-18385	18	5	ptaboa	ptaboa	NOUN
inlawrev-18385	18	6	”	"	PUNCT
inlawrev-18385	18	7	is	be	AUX
inlawrev-18385	18	8	used	use	VERB
inlawrev-18385	18	9	,	,	PUNCT
inlawrev-18385	18	10	the	the	DET
inlawrev-18385	18	11	term	term	NOUN
inlawrev-18385	18	12	refers	refer	VERB
inlawrev-18385	18	13	only	only	ADV
inlawrev-18385	18	14	to	to	ADP
inlawrev-18385	18	15	a	a	DET
inlawrev-18385	18	16	property	property	NOUN
inlawrev-18385	18	17	tax	tax	NOUN
inlawrev-18385	18	18	assessment	assessment	NOUN
inlawrev-18385	18	19	board	board	NOUN
inlawrev-18385	18	20	of	of	ADP
inlawrev-18385	18	21	appeals	appeal	NOUN
inlawrev-18385	18	22	.	.	PUNCT
inlawrev-18385	19	1	*	*	PUNCT
inlawrev-18385	19	2	thomas	thomas	PROPN
inlawrev-18385	19	3	f.	f.	PROPN
inlawrev-18385	19	4	sheehan	sheehan	PROPN
inlawrev-18385	19	5	professor	professor	PROPN
inlawrev-18385	19	6	of	of	ADP
inlawrev-18385	19	7	tax	tax	NOUN
inlawrev-18385	19	8	law	law	NOUN
inlawrev-18385	19	9	and	and	CCONJ
inlawrev-18385	19	10	policy	policy	NOUN
inlawrev-18385	19	11	,	,	PUNCT
inlawrev-18385	19	12	indiana	indiana	PROPN
inlawrev-18385	19	13	university	university	PROPN
inlawrev-18385	19	14	robert	robert	PROPN
inlawrev-18385	19	15	h.	h.	PROPN
inlawrev-18385	19	16	mckinney	mckinney	PROPN
inlawrev-18385	19	17	school	school	PROPN
inlawrev-18385	19	18	of	of	ADP
inlawrev-18385	19	19	law	law	NOUN
inlawrev-18385	19	20	.	.	PUNCT
inlawrev-18385	20	1	l.l.m	l.l.m	PROPN
inlawrev-18385	20	2	.	.	PROPN
inlawrev-18385	20	3	,	,	PUNCT
inlawrev-18385	20	4	1963	1963	NUM
inlawrev-18385	20	5	,	,	PUNCT
inlawrev-18385	20	6	new	new	PROPN
inlawrev-18385	20	7	york	york	PROPN
inlawrev-18385	20	8	university	university	PROPN
inlawrev-18385	20	9	;	;	PUNCT
inlawrev-18385	20	10	m.b.a	m.b.a	NOUN
inlawrev-18385	20	11	.	.	PROPN
inlawrev-18385	20	12	,	,	PUNCT
inlawrev-18385	20	13	j.d	j.d	PROPN
inlawrev-18385	20	14	.	.	PROPN
inlawrev-18385	20	15	,	,	PUNCT
inlawrev-18385	20	16	1959	1959	NUM
inlawrev-18385	20	17	,	,	PUNCT
inlawrev-18385	20	18	university	university	NOUN
inlawrev-18385	20	19	of	of	ADP
inlawrev-18385	20	20	michigan	michigan	PROPN
inlawrev-18385	20	21	;	;	PUNCT
inlawrev-18385	20	22	b.a	b.a	PROPN
inlawrev-18385	20	23	.	.	PROPN
inlawrev-18385	20	24	,	,	PUNCT
inlawrev-18385	20	25	1956	1956	NUM
inlawrev-18385	20	26	,	,	PUNCT
inlawrev-18385	20	27	beloit	beloit	NOUN
inlawrev-18385	20	28	college	college	NOUN
inlawrev-18385	20	29	.	.	PUNCT
inlawrev-18385	21	1	*	*	PUNCT
inlawrev-18385	21	2	*	*	PUNCT
inlawrev-18385	21	3	assistant	assistant	NOUN
inlawrev-18385	21	4	professor	professor	NOUN
inlawrev-18385	21	5	of	of	ADP
inlawrev-18385	21	6	business	business	NOUN
inlawrev-18385	21	7	law	law	NOUN
inlawrev-18385	21	8	,	,	PUNCT
inlawrev-18385	21	9	butler	butler	PROPN
inlawrev-18385	21	10	university	university	PROPN
inlawrev-18385	21	11	college	college	PROPN
inlawrev-18385	21	12	of	of	ADP
inlawrev-18385	21	13	business	business	NOUN
inlawrev-18385	21	14	.	.	PUNCT
inlawrev-18385	22	1	j.d	j.d	PROPN
inlawrev-18385	22	2	.	.	PROPN
inlawrev-18385	22	3	,	,	PUNCT
inlawrev-18385	22	4	2006	2006	NUM
inlawrev-18385	22	5	,	,	PUNCT
inlawrev-18385	22	6	university	university	PROPN
inlawrev-18385	22	7	of	of	ADP
inlawrev-18385	22	8	houston	houston	PROPN
inlawrev-18385	22	9	law	law	NOUN
inlawrev-18385	22	10	center	center	NOUN
inlawrev-18385	22	11	;	;	PUNCT
inlawrev-18385	22	12	m.p.a	m.p.a	NOUN
inlawrev-18385	22	13	.	.	PUNCT
inlawrev-18385	22	14	,	,	PUNCT
inlawrev-18385	22	15	1999	1999	NUM
inlawrev-18385	22	16	,	,	PUNCT
inlawrev-18385	22	17	university	university	NOUN
inlawrev-18385	22	18	of	of	ADP
inlawrev-18385	22	19	texas	texas	PROPN
inlawrev-18385	22	20	at	at	ADP
inlawrev-18385	22	21	austin	austin	PROPN
inlawrev-18385	22	22	;	;	PUNCT
inlawrev-18385	22	23	m.s	m.s	PROPN
inlawrev-18385	22	24	.	.	PROPN
inlawrev-18385	22	25	,	,	PUNCT
inlawrev-18385	22	26	1993	1993	NUM
inlawrev-18385	22	27	,	,	PUNCT
inlawrev-18385	22	28	university	university	NOUN
inlawrev-18385	22	29	of	of	ADP
inlawrev-18385	22	30	chicago	chicago	PROPN
inlawrev-18385	22	31	;	;	PUNCT
inlawrev-18385	22	32	b.a	b.a	PROPN
inlawrev-18385	22	33	.	.	PROPN
inlawrev-18385	22	34	,	,	PUNCT
inlawrev-18385	22	35	1992	1992	NUM
inlawrev-18385	22	36	,	,	PUNCT
inlawrev-18385	22	37	augustana	augustana	PROPN
inlawrev-18385	22	38	college	college	PROPN
inlawrev-18385	22	39	.	.	PUNCT
inlawrev-18385	23	1	*	*	PUNCT
inlawrev-18385	24	1	*	*	PUNCT
inlawrev-18385	24	2	*	*	PUNCT
inlawrev-18385	24	3	j.d	j.d	PROPN
inlawrev-18385	24	4	.	.	PROPN
inlawrev-18385	24	5	,	,	PUNCT
inlawrev-18385	24	6	2014	2014	NUM
inlawrev-18385	24	7	,	,	PUNCT
inlawrev-18385	24	8	indiana	indiana	PROPN
inlawrev-18385	24	9	university	university	PROPN
inlawrev-18385	24	10	robert	robert	PROPN
inlawrev-18385	24	11	h.	h.	PROPN
inlawrev-18385	24	12	mckinney	mckinney	PROPN
inlawrev-18385	24	13	school	school	PROPN
inlawrev-18385	24	14	of	of	ADP
inlawrev-18385	24	15	law	law	NOUN
inlawrev-18385	24	16	;	;	PUNCT
inlawrev-18385	24	17	b.s	b.s	PROPN
inlawrev-18385	24	18	.	.	PROPN
inlawrev-18385	24	19	,	,	PUNCT
inlawrev-18385	24	20	2011	2011	NUM
inlawrev-18385	24	21	,	,	PUNCT
inlawrev-18385	24	22	butler	butler	PROPN
inlawrev-18385	24	23	university	university	PROPN
inlawrev-18385	24	24	.	.	PUNCT
inlawrev-18385	25	1	1174	1174	NUM
inlawrev-18385	25	2	indiana	indiana	PROPN
inlawrev-18385	25	3	law	law	PROPN
inlawrev-18385	25	4	review	review	NOUN
inlawrev-18385	26	1	[	[	X
inlawrev-18385	26	2	vol	vol	NOUN
inlawrev-18385	26	3	.	.	PUNCT
inlawrev-18385	27	1	47:1173	47:1173	PROPN
inlawrev-18385	27	2	i.	i.	PROPN
inlawrev-18385	27	3	indiana	indiana	PROPN
inlawrev-18385	27	4	general	general	PROPN
inlawrev-18385	27	5	assembly	assembly	PROPN
inlawrev-18385	27	6	legislation	legislation	NOUN
inlawrev-18385	27	7	the	the	DET
inlawrev-18385	27	8	118th	118th	ADJ
inlawrev-18385	27	9	general	general	ADJ
inlawrev-18385	27	10	assembly	assembly	NOUN
inlawrev-18385	27	11	passed	pass	VERB
inlawrev-18385	27	12	several	several	ADJ
inlawrev-18385	27	13	pieces	piece	NOUN
inlawrev-18385	27	14	of	of	ADP
inlawrev-18385	27	15	legislation	legislation	NOUN
inlawrev-18385	27	16	affecting	affect	VERB
inlawrev-18385	27	17	various	various	ADJ
inlawrev-18385	27	18	areas	area	NOUN
inlawrev-18385	27	19	of	of	ADP
inlawrev-18385	27	20	state	state	NOUN
inlawrev-18385	27	21	and	and	CCONJ
inlawrev-18385	27	22	local	local	ADJ
inlawrev-18385	27	23	taxation	taxation	NOUN
inlawrev-18385	27	24	.	.	PUNCT
inlawrev-18385	28	1	as	as	ADP
inlawrev-18385	28	2	in	in	ADP
inlawrev-18385	28	3	2012	2012	NUM
inlawrev-18385	28	4	,	,	PUNCT
inlawrev-18385	28	5	the	the	DET
inlawrev-18385	28	6	most	most	ADV
inlawrev-18385	28	7	significant	significant	ADJ
inlawrev-18385	28	8	statutory	statutory	ADJ
inlawrev-18385	28	9	changes	change	NOUN
inlawrev-18385	28	10	were	be	AUX
inlawrev-18385	28	11	in	in	ADP
inlawrev-18385	28	12	the	the	DET
inlawrev-18385	28	13	area	area	NOUN
inlawrev-18385	28	14	of	of	ADP
inlawrev-18385	28	15	inheritance	inheritance	NOUN
inlawrev-18385	28	16	taxes	taxis	NOUN
inlawrev-18385	28	17	.	.	PUNCT
inlawrev-18385	29	1	this	this	DET
inlawrev-18385	29	2	part	part	NOUN
inlawrev-18385	29	3	also	also	ADV
inlawrev-18385	29	4	highlights	highlight	VERB
inlawrev-18385	29	5	the	the	DET
inlawrev-18385	29	6	majority	majority	NOUN
inlawrev-18385	29	7	of	of	ADP
inlawrev-18385	29	8	the	the	DET
inlawrev-18385	29	9	ga	ga	PROPN
inlawrev-18385	29	10	’s	’s	PART
inlawrev-18385	29	11	changes	change	NOUN
inlawrev-18385	29	12	from	from	ADP
inlawrev-18385	29	13	2013	2013	NUM
inlawrev-18385	29	14	in	in	ADP
inlawrev-18385	29	15	the	the	DET
inlawrev-18385	29	16	areas	area	NOUN
inlawrev-18385	29	17	of	of	ADP
inlawrev-18385	29	18	property	property	NOUN
inlawrev-18385	29	19	taxes	taxis	NOUN
inlawrev-18385	29	20	,	,	PUNCT
inlawrev-18385	29	21	state	state	NOUN
inlawrev-18385	29	22	gross	gross	ADJ
inlawrev-18385	29	23	retail	retail	NOUN
inlawrev-18385	29	24	and	and	CCONJ
inlawrev-18385	29	25	use	use	VERB
inlawrev-18385	29	26	taxes	taxis	NOUN
inlawrev-18385	29	27	,	,	PUNCT
inlawrev-18385	29	28	incomes	income	NOUN
inlawrev-18385	29	29	taxes	taxis	NOUN
inlawrev-18385	29	30	,	,	PUNCT
inlawrev-18385	29	31	and	and	CCONJ
inlawrev-18385	29	32	excise	excise	NOUN
inlawrev-18385	29	33	taxes	taxis	NOUN
inlawrev-18385	29	34	.	.	PUNCT
inlawrev-18385	30	1	a.	a.	NOUN
inlawrev-18385	30	2	inheritance	inheritance	NOUN
inlawrev-18385	30	3	taxes	taxis	NOUN
inlawrev-18385	30	4	in	in	ADP
inlawrev-18385	30	5	2013	2013	NUM
inlawrev-18385	30	6	,	,	PUNCT
inlawrev-18385	30	7	the	the	DET
inlawrev-18385	30	8	ga	ga	PROPN
inlawrev-18385	30	9	finished	finish	VERB
inlawrev-18385	30	10	what	what	PRON
inlawrev-18385	30	11	it	it	PRON
inlawrev-18385	30	12	started	start	VERB
inlawrev-18385	30	13	a	a	DET
inlawrev-18385	30	14	year	year	NOUN
inlawrev-18385	30	15	earlier	early	ADV
inlawrev-18385	30	16	by	by	ADP
inlawrev-18385	30	17	accelerating	accelerate	VERB
inlawrev-18385	30	18	repeal	repeal	NOUN
inlawrev-18385	30	19	of	of	ADP
inlawrev-18385	30	20	the	the	DET
inlawrev-18385	30	21	inheritance	inheritance	NOUN
inlawrev-18385	30	22	tax	tax	NOUN
inlawrev-18385	30	23	to	to	ADP
inlawrev-18385	30	24	december	december	PROPN
inlawrev-18385	30	25	31	31	NUM
inlawrev-18385	30	26	,	,	PUNCT
inlawrev-18385	30	27	2012.1	2012.1	NUM
inlawrev-18385	30	28	prior	prior	ADV
inlawrev-18385	30	29	to	to	ADP
inlawrev-18385	30	30	this	this	DET
inlawrev-18385	30	31	change	change	NOUN
inlawrev-18385	30	32	,	,	PUNCT
inlawrev-18385	30	33	the	the	DET
inlawrev-18385	30	34	inheritance	inheritance	NOUN
inlawrev-18385	30	35	tax	tax	NOUN
inlawrev-18385	30	36	was	be	AUX
inlawrev-18385	30	37	scheduled	schedule	VERB
inlawrev-18385	30	38	for	for	ADP
inlawrev-18385	30	39	gradual	gradual	ADJ
inlawrev-18385	30	40	elimination	elimination	NOUN
inlawrev-18385	30	41	over	over	ADP
inlawrev-18385	30	42	a	a	DET
inlawrev-18385	30	43	ten	ten	NUM
inlawrev-18385	30	44	-	-	PUNCT
inlawrev-18385	30	45	year	year	NOUN
inlawrev-18385	30	46	period	period	NOUN
inlawrev-18385	30	47	ending	end	VERB
inlawrev-18385	30	48	on	on	ADP
inlawrev-18385	30	49	december	december	PROPN
inlawrev-18385	30	50	31	31	NUM
inlawrev-18385	30	51	,	,	PUNCT
inlawrev-18385	30	52	2021.2	2021.2	NUM
inlawrev-18385	30	53	for	for	ADP
inlawrev-18385	30	54	good	good	ADJ
inlawrev-18385	30	55	measure	measure	NOUN
inlawrev-18385	30	56	,	,	PUNCT
inlawrev-18385	30	57	the	the	DET
inlawrev-18385	30	58	ga	ga	PROPN
inlawrev-18385	30	59	went	go	VERB
inlawrev-18385	30	60	on	on	ADP
inlawrev-18385	30	61	to	to	PART
inlawrev-18385	30	62	repeal	repeal	VERB
inlawrev-18385	30	63	the	the	DET
inlawrev-18385	30	64	indiana	indiana	PROPN
inlawrev-18385	30	65	estate	estate	PROPN
inlawrev-18385	30	66	tax3	tax3	PROPN
inlawrev-18385	30	67	and	and	CCONJ
inlawrev-18385	30	68	the	the	DET
inlawrev-18385	30	69	indiana	indiana	PROPN
inlawrev-18385	30	70	generation	generation	NOUN
inlawrev-18385	30	71	-	-	PUNCT
inlawrev-18385	30	72	skipping	skip	VERB
inlawrev-18385	30	73	tax,4	tax,4	NOUN
inlawrev-18385	30	74	both	both	PRON
inlawrev-18385	30	75	taking	take	VERB
inlawrev-18385	30	76	effect	effect	NOUN
inlawrev-18385	30	77	on	on	ADP
inlawrev-18385	30	78	january	january	PROPN
inlawrev-18385	30	79	1	1	NUM
inlawrev-18385	30	80	,	,	PUNCT
inlawrev-18385	30	81	2013	2013	NUM
inlawrev-18385	30	82	.	.	PUNCT
inlawrev-18385	31	1	despite	despite	SCONJ
inlawrev-18385	31	2	the	the	DET
inlawrev-18385	31	3	dramatic	dramatic	ADJ
inlawrev-18385	31	4	nature	nature	NOUN
inlawrev-18385	31	5	of	of	ADP
inlawrev-18385	31	6	these	these	DET
inlawrev-18385	31	7	changes	change	NOUN
inlawrev-18385	31	8	,	,	PUNCT
inlawrev-18385	31	9	the	the	DET
inlawrev-18385	31	10	transition	transition	NOUN
inlawrev-18385	31	11	rules	rule	NOUN
inlawrev-18385	31	12	accompanying	accompany	VERB
inlawrev-18385	31	13	these	these	DET
inlawrev-18385	31	14	significant	significant	ADJ
inlawrev-18385	31	15	repeals	repeal	NOUN
inlawrev-18385	31	16	are	be	AUX
inlawrev-18385	31	17	relatively	relatively	ADV
inlawrev-18385	31	18	modest	modest	ADJ
inlawrev-18385	31	19	.	.	PUNCT
inlawrev-18385	32	1	the	the	DET
inlawrev-18385	32	2	state	state	NOUN
inlawrev-18385	32	3	treasurer	treasurer	NOUN
inlawrev-18385	32	4	was	be	AUX
inlawrev-18385	32	5	required	require	VERB
inlawrev-18385	32	6	to	to	PART
inlawrev-18385	32	7	make	make	VERB
inlawrev-18385	32	8	one	one	NUM
inlawrev-18385	32	9	,	,	PUNCT
inlawrev-18385	32	10	final	final	ADJ
inlawrev-18385	32	11	inheritance	inheritance	NOUN
inlawrev-18385	32	12	tax	tax	NOUN
inlawrev-18385	32	13	replacement	replacement	NOUN
inlawrev-18385	32	14	distribution	distribution	NOUN
inlawrev-18385	32	15	to	to	ADP
inlawrev-18385	32	16	eligible	eligible	ADJ
inlawrev-18385	32	17	counties	county	NOUN
inlawrev-18385	32	18	no	no	ADV
inlawrev-18385	32	19	later	later	ADV
inlawrev-18385	32	20	than	than	ADP
inlawrev-18385	32	21	august	august	PROPN
inlawrev-18385	32	22	15	15	NUM
inlawrev-18385	32	23	,	,	PUNCT
inlawrev-18385	32	24	2013	2013	NUM
inlawrev-18385	32	25	,	,	PUNCT
inlawrev-18385	32	26	based	base	VERB
inlawrev-18385	32	27	on	on	ADP
inlawrev-18385	32	28	inheritance	inheritance	NOUN
inlawrev-18385	32	29	tax	tax	NOUN
inlawrev-18385	32	30	collections	collection	NOUN
inlawrev-18385	32	31	for	for	ADP
inlawrev-18385	32	32	the	the	DET
inlawrev-18385	32	33	state	state	NOUN
inlawrev-18385	32	34	’s	’s	PART
inlawrev-18385	32	35	2012	2012	NUM
inlawrev-18385	32	36	fiscal	fiscal	ADJ
inlawrev-18385	32	37	year.5	year.5	PROPN
inlawrev-18385	32	38	inheritance	inheritance	NOUN
inlawrev-18385	32	39	tax	tax	NOUN
inlawrev-18385	32	40	mistakenly	mistakenly	ADV
inlawrev-18385	32	41	paid	pay	VERB
inlawrev-18385	32	42	“	"	PUNCT
inlawrev-18385	32	43	with	with	ADP
inlawrev-18385	32	44	respect	respect	NOUN
inlawrev-18385	32	45	to	to	ADP
inlawrev-18385	32	46	an	an	DET
inlawrev-18385	32	47	individual	individual	NOUN
inlawrev-18385	32	48	whose	whose	DET
inlawrev-18385	32	49	death	death	NOUN
inlawrev-18385	32	50	occurs	occur	VERB
inlawrev-18385	32	51	in	in	ADP
inlawrev-18385	32	52	2013	2013	NUM
inlawrev-18385	32	53	”	"	PUNCT
inlawrev-18385	32	54	must	must	AUX
inlawrev-18385	32	55	be	be	AUX
inlawrev-18385	32	56	refunded	refund	VERB
inlawrev-18385	32	57	to	to	ADP
inlawrev-18385	32	58	the	the	DET
inlawrev-18385	32	59	taxpayer	taxpayer	NOUN
inlawrev-18385	32	60	by	by	ADP
inlawrev-18385	32	61	the	the	DET
inlawrev-18385	32	62	dor	dor	PROPN
inlawrev-18385	32	63	in	in	ADP
inlawrev-18385	32	64	its	its	PRON
inlawrev-18385	32	65	entirety	entirety	NOUN
inlawrev-18385	32	66	,	,	PUNCT
inlawrev-18385	32	67	even	even	ADV
inlawrev-18385	32	68	if	if	SCONJ
inlawrev-18385	32	69	a	a	DET
inlawrev-18385	32	70	county	county	NOUN
inlawrev-18385	32	71	holds	hold	VERB
inlawrev-18385	32	72	some	some	PRON
inlawrev-18385	32	73	of	of	ADP
inlawrev-18385	32	74	those	those	DET
inlawrev-18385	32	75	taxes.6	taxes.6	PROPN
inlawrev-18385	32	76	and	and	CCONJ
inlawrev-18385	32	77	,	,	PUNCT
inlawrev-18385	32	78	the	the	DET
inlawrev-18385	32	79	dor	dor	NOUN
inlawrev-18385	32	80	must	must	AUX
inlawrev-18385	32	81	recoup	recoup	VERB
inlawrev-18385	32	82	any	any	DET
inlawrev-18385	32	83	inheritance	inheritance	NOUN
inlawrev-18385	32	84	tax	tax	NOUN
inlawrev-18385	32	85	retained	retain	VERB
inlawrev-18385	32	86	by	by	ADP
inlawrev-18385	32	87	a	a	DET
inlawrev-18385	32	88	county	county	NOUN
inlawrev-18385	32	89	resulting	result	VERB
inlawrev-18385	32	90	from	from	ADP
inlawrev-18385	32	91	a	a	DET
inlawrev-18385	32	92	death	death	NOUN
inlawrev-18385	32	93	in	in	ADP
inlawrev-18385	32	94	2013	2013	NUM
inlawrev-18385	32	95	using	use	VERB
inlawrev-18385	32	96	payment	payment	NOUN
inlawrev-18385	32	97	offsets	offset	NOUN
inlawrev-18385	32	98	against	against	ADP
inlawrev-18385	32	99	the	the	DET
inlawrev-18385	32	100	inheritance	inheritance	NOUN
inlawrev-18385	32	101	tax	tax	NOUN
inlawrev-18385	32	102	replacement	replacement	NOUN
inlawrev-18385	32	103	amount	amount	NOUN
inlawrev-18385	32	104	due	due	ADJ
inlawrev-18385	32	105	in	in	ADP
inlawrev-18385	32	106	2013	2013	NUM
inlawrev-18385	32	107	to	to	ADP
inlawrev-18385	32	108	that	that	DET
inlawrev-18385	32	109	county	county	NOUN
inlawrev-18385	32	110	(	(	PUNCT
inlawrev-18385	32	111	or	or	CCONJ
inlawrev-18385	32	112	any	any	DET
inlawrev-18385	32	113	other	other	ADJ
inlawrev-18385	32	114	revenue	revenue	NOUN
inlawrev-18385	32	115	owed	owe	VERB
inlawrev-18385	32	116	to	to	ADP
inlawrev-18385	32	117	the	the	DET
inlawrev-18385	32	118	county	county	NOUN
inlawrev-18385	32	119	if	if	SCONJ
inlawrev-18385	32	120	no	no	DET
inlawrev-18385	32	121	inheritance	inheritance	NOUN
inlawrev-18385	32	122	tax	tax	NOUN
inlawrev-18385	32	123	replacement	replacement	NOUN
inlawrev-18385	32	124	is	be	AUX
inlawrev-18385	32	125	due).7	due).7	X
inlawrev-18385	32	126	b.	b.	NOUN
inlawrev-18385	32	127	property	property	NOUN
inlawrev-18385	32	128	taxes	taxis	NOUN
inlawrev-18385	32	129	although	although	SCONJ
inlawrev-18385	32	130	the	the	DET
inlawrev-18385	32	131	ga	ga	PROPN
inlawrev-18385	32	132	’s	’s	PART
inlawrev-18385	32	133	legislative	legislative	ADJ
inlawrev-18385	32	134	activity	activity	NOUN
inlawrev-18385	32	135	on	on	ADP
inlawrev-18385	32	136	property	property	NOUN
inlawrev-18385	32	137	taxes	taxis	NOUN
inlawrev-18385	32	138	in	in	ADP
inlawrev-18385	32	139	2013	2013	NUM
inlawrev-18385	32	140	lacked	lack	VERB
inlawrev-18385	32	141	the	the	DET
inlawrev-18385	32	142	dramatic	dramatic	ADJ
inlawrev-18385	32	143	effect	effect	NOUN
inlawrev-18385	32	144	of	of	ADP
inlawrev-18385	32	145	its	its	PRON
inlawrev-18385	32	146	inheritance	inheritance	NOUN
inlawrev-18385	32	147	tax	tax	NOUN
inlawrev-18385	32	148	legislation	legislation	NOUN
inlawrev-18385	32	149	,	,	PUNCT
inlawrev-18385	32	150	the	the	DET
inlawrev-18385	32	151	ga	ga	PROPN
inlawrev-18385	32	152	made	make	VERB
inlawrev-18385	32	153	a	a	DET
inlawrev-18385	32	154	variety	variety	NOUN
inlawrev-18385	32	155	of	of	ADP
inlawrev-18385	32	156	important	important	ADJ
inlawrev-18385	32	157	changes	change	NOUN
inlawrev-18385	32	158	in	in	ADP
inlawrev-18385	32	159	numerous	numerous	ADJ
inlawrev-18385	32	160	property	property	NOUN
inlawrev-18385	32	161	tax	tax	NOUN
inlawrev-18385	32	162	areas	area	NOUN
inlawrev-18385	32	163	.	.	PUNCT
inlawrev-18385	33	1	beginning	begin	VERB
inlawrev-18385	33	2	in	in	ADP
inlawrev-18385	33	3	2014	2014	NUM
inlawrev-18385	33	4	,	,	PUNCT
inlawrev-18385	33	5	the	the	DET
inlawrev-18385	33	6	property	property	NOUN
inlawrev-18385	33	7	tax	tax	NOUN
inlawrev-18385	33	8	calculation	calculation	NOUN
inlawrev-18385	33	9	for	for	ADP
inlawrev-18385	33	10	agricultural	agricultural	ADJ
inlawrev-18385	33	11	land	land	NOUN
inlawrev-18385	33	12	will	will	AUX
inlawrev-18385	33	13	use	use	VERB
inlawrev-18385	33	14	new	new	ADJ
inlawrev-18385	33	15	soil	soil	NOUN
inlawrev-18385	33	16	productivity	productivity	NOUN
inlawrev-18385	33	17	factors	factor	NOUN
inlawrev-18385	33	18	to	to	PART
inlawrev-18385	33	19	determine	determine	VERB
inlawrev-18385	33	20	the	the	DET
inlawrev-18385	33	21	land	land	NOUN
inlawrev-18385	33	22	’s	’s	PART
inlawrev-18385	33	23	true	true	ADJ
inlawrev-18385	33	24	tax	tax	NOUN
inlawrev-18385	33	25	value.8	value.8	NOUN
inlawrev-18385	33	26	the	the	DET
inlawrev-18385	33	27	dlgf	dlgf	NOUN
inlawrev-18385	33	28	must	must	AUX
inlawrev-18385	33	29	develop	develop	VERB
inlawrev-18385	33	30	those	those	DET
inlawrev-18385	33	31	new	new	ADJ
inlawrev-18385	33	32	1	1	NUM
inlawrev-18385	33	33	.	.	PUNCT
inlawrev-18385	34	1	pub	pub	NOUN
inlawrev-18385	34	2	.	.	PUNCT
inlawrev-18385	35	1	l.	l.	PROPN
inlawrev-18385	35	2	no	no	INTJ
inlawrev-18385	35	3	.	.	PROPN
inlawrev-18385	36	1	205	205	NUM
inlawrev-18385	36	2	-	-	SYM
inlawrev-18385	36	3	2013	2013	NUM
inlawrev-18385	36	4	,	,	PUNCT
inlawrev-18385	37	1	§	§	PROPN
inlawrev-18385	37	2	§	§	PROPN
inlawrev-18385	37	3	99	99	NUM
inlawrev-18385	37	4	-	-	SYM
inlawrev-18385	37	5	110	110	NUM
inlawrev-18385	37	6	,	,	PUNCT
inlawrev-18385	37	7	2013	2013	NUM
inlawrev-18385	37	8	ind	ind	NOUN
inlawrev-18385	37	9	.	.	PUNCT
inlawrev-18385	38	1	acts	act	VERB
inlawrev-18385	38	2	2141	2141	NUM
inlawrev-18385	38	3	,	,	PUNCT
inlawrev-18385	38	4	2512	2512	NUM
inlawrev-18385	38	5	-	-	SYM
inlawrev-18385	38	6	16	16	NUM
inlawrev-18385	38	7	(	(	PUNCT
inlawrev-18385	38	8	cutting	cut	VERB
inlawrev-18385	38	9	off	off	ADP
inlawrev-18385	38	10	application	application	NOUN
inlawrev-18385	38	11	of	of	ADP
inlawrev-18385	38	12	chapters	chapter	NOUN
inlawrev-18385	38	13	1	1	NUM
inlawrev-18385	38	14	to	to	ADP
inlawrev-18385	38	15	9	9	NUM
inlawrev-18385	38	16	of	of	ADP
inlawrev-18385	38	17	ind	ind	PROPN
inlawrev-18385	38	18	.	.	PUNCT
inlawrev-18385	39	1	code	code	PROPN
inlawrev-18385	39	2	§	§	PROPN
inlawrev-18385	39	3	6	6	NUM
inlawrev-18385	39	4	-	-	SYM
inlawrev-18385	39	5	4.1	4.1	NUM
inlawrev-18385	39	6	for	for	ADP
inlawrev-18385	39	7	decedents	decedent	NOUN
inlawrev-18385	39	8	dying	die	VERB
inlawrev-18385	39	9	after	after	ADP
inlawrev-18385	39	10	12/31/2012	12/31/2012	NUM
inlawrev-18385	39	11	)	)	PUNCT
inlawrev-18385	39	12	.	.	PUNCT
inlawrev-18385	40	1	2	2	X
inlawrev-18385	40	2	.	.	X
inlawrev-18385	40	3	lawrence	lawrence	PROPN
inlawrev-18385	40	4	a.	a.	PROPN
inlawrev-18385	40	5	jegen	jegen	PROPN
inlawrev-18385	40	6	iii	iii	X
inlawrev-18385	40	7	et	et	NOUN
inlawrev-18385	40	8	al	al	PROPN
inlawrev-18385	40	9	.	.	PROPN
inlawrev-18385	40	10	,	,	PUNCT
inlawrev-18385	40	11	recent	recent	ADJ
inlawrev-18385	40	12	developments	development	NOUN
inlawrev-18385	40	13	in	in	ADP
inlawrev-18385	40	14	indiana	indiana	PROPN
inlawrev-18385	40	15	taxation	taxation	PROPN
inlawrev-18385	40	16	survey	survey	NOUN
inlawrev-18385	40	17	2012	2012	NUM
inlawrev-18385	40	18	,	,	PUNCT
inlawrev-18385	40	19	46	46	NUM
inlawrev-18385	40	20	ind	ind	NOUN
inlawrev-18385	40	21	.	.	PUNCT
inlawrev-18385	41	1	l.	l.	PROPN
inlawrev-18385	41	2	rev	rev	PROPN
inlawrev-18385	41	3	.	.	PROPN
inlawrev-18385	41	4	1235	1235	NUM
inlawrev-18385	41	5	,	,	PUNCT
inlawrev-18385	41	6	1236	1236	NUM
inlawrev-18385	41	7	-	-	SYM
inlawrev-18385	41	8	37	37	NUM
inlawrev-18385	41	9	(	(	PUNCT
inlawrev-18385	41	10	2013	2013	NUM
inlawrev-18385	41	11	)	)	PUNCT
inlawrev-18385	41	12	.	.	PUNCT
inlawrev-18385	42	1	3	3	X
inlawrev-18385	42	2	.	.	X
inlawrev-18385	42	3	pub	pub	NOUN
inlawrev-18385	42	4	.	.	PUNCT
inlawrev-18385	43	1	l.	l.	PROPN
inlawrev-18385	43	2	no	no	INTJ
inlawrev-18385	43	3	.	.	PROPN
inlawrev-18385	44	1	205	205	NUM
inlawrev-18385	44	2	-	-	SYM
inlawrev-18385	44	3	2013	2013	NUM
inlawrev-18385	44	4	,	,	PUNCT
inlawrev-18385	44	5	§	§	PROPN
inlawrev-18385	44	6	§	§	PROPN
inlawrev-18385	44	7	114	114	NUM
inlawrev-18385	44	8	-	-	SYM
inlawrev-18385	44	9	19	19	NUM
inlawrev-18385	44	10	,	,	PUNCT
inlawrev-18385	44	11	121	121	NUM
inlawrev-18385	44	12	,	,	PUNCT
inlawrev-18385	44	13	2013	2013	NUM
inlawrev-18385	44	14	ind	ind	NOUN
inlawrev-18385	44	15	.	.	PUNCT
inlawrev-18385	45	1	acts	act	VERB
inlawrev-18385	45	2	at	at	ADP
inlawrev-18385	45	3	2517	2517	NUM
inlawrev-18385	45	4	-	-	SYM
inlawrev-18385	45	5	21	21	NUM
inlawrev-18385	45	6	(	(	PUNCT
inlawrev-18385	45	7	repealing	repeal	VERB
inlawrev-18385	45	8	ind	ind	NOUN
inlawrev-18385	45	9	.	.	PUNCT
inlawrev-18385	46	1	code	code	PROPN
inlawrev-18385	46	2	§	§	PROPN
inlawrev-18385	46	3	§	§	PROPN
inlawrev-18385	46	4	6	6	NUM
inlawrev-18385	46	5	-	-	SYM
inlawrev-18385	46	6	4.1	4.1	NUM
inlawrev-18385	46	7	-	-	PUNCT
inlawrev-18385	46	8	11	11	NUM
inlawrev-18385	46	9	-	-	SYM
inlawrev-18385	46	10	0.1	0.1	NUM
inlawrev-18385	46	11	to	to	PART
inlawrev-18385	46	12	-5	-5	VERB
inlawrev-18385	46	13	,	,	PUNCT
inlawrev-18385	46	14	-7	-7	PUNCT
inlawrev-18385	46	15	)	)	PUNCT
inlawrev-18385	46	16	.	.	PUNCT
inlawrev-18385	47	1	4	4	X
inlawrev-18385	47	2	.	.	X
inlawrev-18385	48	1	i	i	PRON
inlawrev-18385	48	2	d.	d.	PROPN
inlawrev-18385	48	3	§	§	PROPN
inlawrev-18385	48	4	122	122	NUM
inlawrev-18385	48	5	,	,	PUNCT
inlawrev-18385	48	6	2013	2013	NUM
inlawrev-18385	48	7	ind	ind	NOUN
inlawrev-18385	48	8	.	.	PUNCT
inlawrev-18385	49	1	acts	act	VERB
inlawrev-18385	49	2	at	at	ADP
inlawrev-18385	49	3	2521	2521	NUM
inlawrev-18385	49	4	-	-	SYM
inlawrev-18385	49	5	22	22	NUM
inlawrev-18385	49	6	(	(	PUNCT
inlawrev-18385	49	7	repealing	repealing	NOUN
inlawrev-18385	49	8	chapter	chapter	NOUN
inlawrev-18385	49	9	11.5	11.5	NUM
inlawrev-18385	49	10	of	of	ADP
inlawrev-18385	49	11	ind	ind	PROPN
inlawrev-18385	49	12	.	.	PUNCT
inlawrev-18385	50	1	code	code	PROPN
inlawrev-18385	50	2	§	§	PROPN
inlawrev-18385	50	3	6	6	NUM
inlawrev-18385	50	4	-	-	SYM
inlawrev-18385	50	5	4.1	4.1	NUM
inlawrev-18385	50	6	)	)	PUNCT
inlawrev-18385	50	7	.	.	PUNCT
inlawrev-18385	51	1	5	5	X
inlawrev-18385	51	2	.	.	X
inlawrev-18385	52	1	i	i	PRON
inlawrev-18385	52	2	d.	d.	PROPN
inlawrev-18385	52	3	§	§	PROPN
inlawrev-18385	52	4	120	120	NUM
inlawrev-18385	52	5	,	,	PUNCT
inlawrev-18385	52	6	2013	2013	NUM
inlawrev-18385	52	7	ind	ind	NOUN
inlawrev-18385	52	8	.	.	PUNCT
inlawrev-18385	53	1	acts	act	VERB
inlawrev-18385	53	2	at	at	ADP
inlawrev-18385	53	3	2519	2519	NUM
inlawrev-18385	53	4	-	-	SYM
inlawrev-18385	53	5	20	20	NUM
inlawrev-18385	53	6	(	(	PUNCT
inlawrev-18385	53	7	amending	amend	VERB
inlawrev-18385	53	8	ind	ind	NOUN
inlawrev-18385	53	9	.	.	PUNCT
inlawrev-18385	54	1	code	code	PROPN
inlawrev-18385	54	2	§	§	PROPN
inlawrev-18385	54	3	6	6	NUM
inlawrev-18385	54	4	-	-	SYM
inlawrev-18385	54	5	4.1	4.1	NUM
inlawrev-18385	54	6	-	-	PUNCT
inlawrev-18385	54	7	11	11	NUM
inlawrev-18385	54	8	-	-	SYM
inlawrev-18385	54	9	6	6	NUM
inlawrev-18385	54	10	)	)	PUNCT
inlawrev-18385	54	11	.	.	PUNCT
inlawrev-18385	55	1	6	6	X
inlawrev-18385	55	2	.	.	X
inlawrev-18385	56	1	i	i	PRON
inlawrev-18385	56	2	d.	d.	PROPN
inlawrev-18385	56	3	§	§	PROPN
inlawrev-18385	56	4	112	112	NUM
inlawrev-18385	56	5	,	,	PUNCT
inlawrev-18385	56	6	2013	2013	NUM
inlawrev-18385	56	7	ind	ind	NOUN
inlawrev-18385	56	8	.	.	PUNCT
inlawrev-18385	57	1	acts	act	VERB
inlawrev-18385	57	2	at	at	ADP
inlawrev-18385	57	3	2516	2516	NUM
inlawrev-18385	57	4	(	(	PUNCT
inlawrev-18385	57	5	codified	codify	VERB
inlawrev-18385	57	6	as	as	ADP
inlawrev-18385	57	7	ind	ind	NOUN
inlawrev-18385	57	8	.	.	PUNCT
inlawrev-18385	58	1	code	code	PROPN
inlawrev-18385	58	2	§	§	PROPN
inlawrev-18385	58	3	6	6	NUM
inlawrev-18385	58	4	-	-	SYM
inlawrev-18385	58	5	4.1	4.1	NUM
inlawrev-18385	58	6	-	-	PUNCT
inlawrev-18385	58	7	10	10	NUM
inlawrev-18385	58	8	-	-	NUM
inlawrev-18385	58	9	1.5	1.5	NUM
inlawrev-18385	58	10	)	)	PUNCT
inlawrev-18385	58	11	.	.	PUNCT
inlawrev-18385	59	1	7	7	X
inlawrev-18385	59	2	.	.	X
inlawrev-18385	60	1	i	i	PRON
inlawrev-18385	60	2	d.	d.	PROPN
inlawrev-18385	60	3	8	8	NUM
inlawrev-18385	60	4	.	.	PUNCT
inlawrev-18385	61	1	pub	pub	NOUN
inlawrev-18385	61	2	.	.	PUNCT
inlawrev-18385	62	1	l.	l.	PROPN
inlawrev-18385	62	2	no	no	INTJ
inlawrev-18385	62	3	.	.	PROPN
inlawrev-18385	63	1	1	1	NUM
inlawrev-18385	63	2	-	-	SYM
inlawrev-18385	63	3	2013	2013	NUM
inlawrev-18385	63	4	,	,	PUNCT
inlawrev-18385	63	5	§	§	PROPN
inlawrev-18385	63	6	1	1	NUM
inlawrev-18385	63	7	,	,	PUNCT
inlawrev-18385	63	8	2013	2013	NUM
inlawrev-18385	63	9	ind	ind	NOUN
inlawrev-18385	63	10	.	.	PUNCT
inlawrev-18385	64	1	acts	act	VERB
inlawrev-18385	64	2	1	1	NUM
inlawrev-18385	64	3	,	,	PUNCT
inlawrev-18385	64	4	1	1	NUM
inlawrev-18385	64	5	-	-	SYM
inlawrev-18385	64	6	2	2	NUM
inlawrev-18385	64	7	(	(	PUNCT
inlawrev-18385	64	8	amending	amend	VERB
inlawrev-18385	64	9	ind	ind	NOUN
inlawrev-18385	64	10	.	.	PUNCT
inlawrev-18385	65	1	code	code	PROPN
inlawrev-18385	65	2	§	§	PROPN
inlawrev-18385	65	3	6	6	NUM
inlawrev-18385	65	4	-	-	SYM
inlawrev-18385	65	5	1.1	1.1	NUM
inlawrev-18385	65	6	-	-	PUNCT
inlawrev-18385	65	7	4	4	NUM
inlawrev-18385	65	8	-	-	NUM
inlawrev-18385	65	9	13	13	NUM
inlawrev-18385	65	10	)	)	PUNCT
inlawrev-18385	65	11	.	.	PUNCT
inlawrev-18385	66	1	2014	2014	NUM
inlawrev-18385	66	2	]	]	PUNCT
inlawrev-18385	66	3	taxation	taxation	NOUN
inlawrev-18385	66	4	1175	1175	NUM
inlawrev-18385	66	5	factors	factor	NOUN
inlawrev-18385	66	6	and	and	CCONJ
inlawrev-18385	66	7	announce	announce	VERB
inlawrev-18385	66	8	them	they	PRON
inlawrev-18385	66	9	in	in	ADP
inlawrev-18385	66	10	a	a	DET
inlawrev-18385	66	11	report	report	NOUN
inlawrev-18385	66	12	due	due	ADJ
inlawrev-18385	66	13	by	by	ADP
inlawrev-18385	66	14	november	november	PROPN
inlawrev-18385	66	15	1	1	NUM
inlawrev-18385	66	16	,	,	PUNCT
inlawrev-18385	66	17	2013.9	2013.9	NUM
inlawrev-18385	66	18	although	although	SCONJ
inlawrev-18385	66	19	it	it	PRON
inlawrev-18385	66	20	remains	remain	VERB
inlawrev-18385	66	21	to	to	PART
inlawrev-18385	66	22	be	be	AUX
inlawrev-18385	66	23	seen	see	VERB
inlawrev-18385	66	24	how	how	SCONJ
inlawrev-18385	66	25	much	much	ADJ
inlawrev-18385	66	26	impact	impact	NOUN
inlawrev-18385	66	27	this	this	DET
inlawrev-18385	66	28	change	change	NOUN
inlawrev-18385	66	29	will	will	AUX
inlawrev-18385	66	30	have	have	VERB
inlawrev-18385	66	31	,	,	PUNCT
inlawrev-18385	66	32	governor	governor	PROPN
inlawrev-18385	66	33	mike	mike	PROPN
inlawrev-18385	66	34	pence	pence	PROPN
inlawrev-18385	66	35	announced	announce	VERB
inlawrev-18385	66	36	that	that	SCONJ
inlawrev-18385	66	37	it	it	PRON
inlawrev-18385	66	38	should	should	AUX
inlawrev-18385	66	39	“	"	PUNCT
inlawrev-18385	66	40	prevent	prevent	VERB
inlawrev-18385	66	41	an	an	DET
inlawrev-18385	66	42	estimated	estimate	VERB
inlawrev-18385	66	43	$	$	SYM
inlawrev-18385	66	44	57	57	NUM
inlawrev-18385	66	45	million	million	NUM
inlawrev-18385	66	46	property	property	NOUN
inlawrev-18385	66	47	tax	tax	NOUN
inlawrev-18385	66	48	increase	increase	NOUN
inlawrev-18385	66	49	on	on	ADP
inlawrev-18385	66	50	hoosier	hoosier	NOUN
inlawrev-18385	66	51	farmers	farmer	NOUN
inlawrev-18385	66	52	.	.	PUNCT
inlawrev-18385	67	1	”10	”10	NOUN
inlawrev-18385	67	2	for	for	ADP
inlawrev-18385	67	3	new	new	ADJ
inlawrev-18385	67	4	homeowners	homeowner	NOUN
inlawrev-18385	67	5	of	of	ADP
inlawrev-18385	67	6	recently	recently	ADV
inlawrev-18385	67	7	constructed	construct	VERB
inlawrev-18385	67	8	homes	home	NOUN
inlawrev-18385	67	9	,	,	PUNCT
inlawrev-18385	67	10	the	the	DET
inlawrev-18385	67	11	ga	ga	PROPN
inlawrev-18385	67	12	created	create	VERB
inlawrev-18385	67	13	a	a	DET
inlawrev-18385	67	14	homeconstruction	homeconstruction	NOUN
inlawrev-18385	67	15	exception	exception	NOUN
inlawrev-18385	67	16	that	that	PRON
inlawrev-18385	67	17	allows	allow	VERB
inlawrev-18385	67	18	qualifying	qualify	VERB
inlawrev-18385	67	19	homeowners	homeowner	NOUN
inlawrev-18385	67	20	to	to	PART
inlawrev-18385	67	21	claim	claim	VERB
inlawrev-18385	67	22	the	the	DET
inlawrev-18385	67	23	standard	standard	ADJ
inlawrev-18385	67	24	deduction	deduction	NOUN
inlawrev-18385	67	25	even	even	ADV
inlawrev-18385	67	26	though	though	SCONJ
inlawrev-18385	67	27	they	they	PRON
inlawrev-18385	67	28	lacked	lack	VERB
inlawrev-18385	67	29	the	the	DET
inlawrev-18385	67	30	required	require	VERB
inlawrev-18385	67	31	homestead	homestead	NOUN
inlawrev-18385	67	32	interest	interest	NOUN
inlawrev-18385	67	33	on	on	ADP
inlawrev-18385	67	34	the	the	DET
inlawrev-18385	67	35	assessment	assessment	NOUN
inlawrev-18385	67	36	date	date	NOUN
inlawrev-18385	67	37	.	.	PUNCT
inlawrev-18385	68	1	generally	generally	ADV
inlawrev-18385	68	2	speaking	speak	VERB
inlawrev-18385	68	3	,	,	PUNCT
inlawrev-18385	68	4	a	a	DET
inlawrev-18385	68	5	homeowner	homeowner	NOUN
inlawrev-18385	68	6	can	can	AUX
inlawrev-18385	68	7	now	now	ADV
inlawrev-18385	68	8	qualify	qualify	VERB
inlawrev-18385	68	9	for	for	ADP
inlawrev-18385	68	10	the	the	DET
inlawrev-18385	68	11	deduction	deduction	NOUN
inlawrev-18385	68	12	if	if	SCONJ
inlawrev-18385	68	13	:	:	PUNCT
inlawrev-18385	68	14	(	(	PUNCT
inlawrev-18385	68	15	1	1	X
inlawrev-18385	68	16	)	)	PUNCT
inlawrev-18385	68	17	the	the	DET
inlawrev-18385	68	18	required	require	VERB
inlawrev-18385	68	19	homestead	homestead	NOUN
inlawrev-18385	68	20	interest	interest	NOUN
inlawrev-18385	68	21	is	be	AUX
inlawrev-18385	68	22	conveyed	convey	VERB
inlawrev-18385	68	23	to	to	ADP
inlawrev-18385	68	24	the	the	DET
inlawrev-18385	68	25	homeowner	homeowner	NOUN
inlawrev-18385	68	26	after	after	ADP
inlawrev-18385	68	27	the	the	DET
inlawrev-18385	68	28	assessment	assessment	NOUN
inlawrev-18385	68	29	date	date	NOUN
inlawrev-18385	68	30	,	,	PUNCT
inlawrev-18385	68	31	but	but	CCONJ
inlawrev-18385	68	32	during	during	ADP
inlawrev-18385	68	33	the	the	DET
inlawrev-18385	68	34	same	same	ADJ
inlawrev-18385	68	35	calendar	calendar	NOUN
inlawrev-18385	68	36	year	year	NOUN
inlawrev-18385	68	37	,	,	PUNCT
inlawrev-18385	68	38	or	or	CCONJ
inlawrev-18385	68	39	the	the	DET
inlawrev-18385	68	40	homeowner	homeowner	NOUN
inlawrev-18385	68	41	contracts	contract	NOUN
inlawrev-18385	68	42	to	to	PART
inlawrev-18385	68	43	purchase	purchase	VERB
inlawrev-18385	68	44	the	the	DET
inlawrev-18385	68	45	homestead	homestead	NOUN
inlawrev-18385	68	46	after	after	ADP
inlawrev-18385	68	47	the	the	DET
inlawrev-18385	68	48	assessment	assessment	NOUN
inlawrev-18385	68	49	date	date	NOUN
inlawrev-18385	68	50	but	but	CCONJ
inlawrev-18385	68	51	during	during	ADP
inlawrev-18385	68	52	the	the	DET
inlawrev-18385	68	53	same	same	ADJ
inlawrev-18385	68	54	calendar	calendar	NOUN
inlawrev-18385	68	55	year	year	NOUN
inlawrev-18385	68	56	;	;	PUNCT
inlawrev-18385	68	57	(	(	PUNCT
inlawrev-18385	68	58	2	2	X
inlawrev-18385	68	59	)	)	PUNCT
inlawrev-18385	68	60	the	the	DET
inlawrev-18385	68	61	homestead	homestead	NOUN
inlawrev-18385	68	62	was	be	AUX
inlawrev-18385	68	63	under	under	ADP
inlawrev-18385	68	64	construction	construction	NOUN
inlawrev-18385	68	65	,	,	PUNCT
inlawrev-18385	68	66	or	or	CCONJ
inlawrev-18385	68	67	was	be	AUX
inlawrev-18385	68	68	still	still	ADV
inlawrev-18385	68	69	vacant	vacant	ADJ
inlawrev-18385	68	70	land	land	NOUN
inlawrev-18385	68	71	,	,	PUNCT
inlawrev-18385	68	72	on	on	ADP
inlawrev-18385	68	73	the	the	DET
inlawrev-18385	68	74	assessment	assessment	NOUN
inlawrev-18385	68	75	date	date	NOUN
inlawrev-18385	68	76	;	;	PUNCT
inlawrev-18385	68	77	(	(	PUNCT
inlawrev-18385	68	78	3	3	X
inlawrev-18385	68	79	)	)	PUNCT
inlawrev-18385	68	80	the	the	DET
inlawrev-18385	68	81	required	require	VERB
inlawrev-18385	68	82	certified	certified	ADJ
inlawrev-18385	68	83	statement	statement	NOUN
inlawrev-18385	68	84	,	,	PUNCT
inlawrev-18385	68	85	or	or	CCONJ
inlawrev-18385	68	86	qualifying	qualify	VERB
inlawrev-18385	68	87	sales	sale	NOUN
inlawrev-18385	68	88	disclosure	disclosure	NOUN
inlawrev-18385	68	89	form	form	NOUN
inlawrev-18385	68	90	,	,	PUNCT
inlawrev-18385	68	91	is	be	AUX
inlawrev-18385	68	92	filed	file	VERB
inlawrev-18385	68	93	before	before	ADP
inlawrev-18385	68	94	the	the	DET
inlawrev-18385	68	95	end	end	NOUN
inlawrev-18385	68	96	of	of	ADP
inlawrev-18385	68	97	the	the	DET
inlawrev-18385	68	98	calendar	calendar	NOUN
inlawrev-18385	68	99	year	year	NOUN
inlawrev-18385	68	100	containing	contain	VERB
inlawrev-18385	68	101	the	the	DET
inlawrev-18385	68	102	relevant	relevant	ADJ
inlawrev-18385	68	103	assessment	assessment	NOUN
inlawrev-18385	68	104	date	date	NOUN
inlawrev-18385	68	105	;	;	PUNCT
inlawrev-18385	68	106	and	and	CCONJ
inlawrev-18385	68	107	(	(	PUNCT
inlawrev-18385	68	108	4	4	X
inlawrev-18385	68	109	)	)	PUNCT
inlawrev-18385	68	110	the	the	DET
inlawrev-18385	68	111	homeowner	homeowner	NOUN
inlawrev-18385	68	112	files	file	VERB
inlawrev-18385	68	113	a	a	DET
inlawrev-18385	68	114	statement	statement	NOUN
inlawrev-18385	68	115	before	before	ADP
inlawrev-18385	68	116	the	the	DET
inlawrev-18385	68	117	end	end	NOUN
inlawrev-18385	68	118	of	of	ADP
inlawrev-18385	68	119	the	the	DET
inlawrev-18385	68	120	calendar	calendar	NOUN
inlawrev-18385	68	121	year	year	NOUN
inlawrev-18385	68	122	that	that	PRON
inlawrev-18385	68	123	cancels	cancel	VERB
inlawrev-18385	68	124	the	the	DET
inlawrev-18385	68	125	deduction	deduction	NOUN
inlawrev-18385	68	126	for	for	ADP
inlawrev-18385	68	127	any	any	DET
inlawrev-18385	68	128	other	other	ADJ
inlawrev-18385	68	129	property	property	NOUN
inlawrev-18385	68	130	that	that	PRON
inlawrev-18385	68	131	the	the	DET
inlawrev-18385	68	132	homeowner	homeowner	NOUN
inlawrev-18385	68	133	could	could	AUX
inlawrev-18385	68	134	have	have	AUX
inlawrev-18385	68	135	claimed	claim	VERB
inlawrev-18385	68	136	for	for	ADP
inlawrev-18385	68	137	the	the	DET
inlawrev-18385	68	138	year	year	NOUN
inlawrev-18385	68	139	in	in	ADP
inlawrev-18385	68	140	question.11	question.11	ADP
inlawrev-18385	68	141	the	the	DET
inlawrev-18385	68	142	county	county	NOUN
inlawrev-18385	68	143	auditor	auditor	NOUN
inlawrev-18385	68	144	receiving	receive	VERB
inlawrev-18385	68	145	the	the	DET
inlawrev-18385	68	146	homeowner	homeowner	NOUN
inlawrev-18385	68	147	’s	’s	PART
inlawrev-18385	68	148	cancellation	cancellation	NOUN
inlawrev-18385	68	149	statement	statement	NOUN
inlawrev-18385	68	150	must	must	AUX
inlawrev-18385	68	151	cancel	cancel	VERB
inlawrev-18385	68	152	the	the	DET
inlawrev-18385	68	153	deduction	deduction	NOUN
inlawrev-18385	68	154	for	for	ADP
inlawrev-18385	68	155	any	any	DET
inlawrev-18385	68	156	property	property	NOUN
inlawrev-18385	68	157	within	within	ADP
inlawrev-18385	68	158	the	the	DET
inlawrev-18385	68	159	auditor	auditor	NOUN
inlawrev-18385	68	160	’s	’s	PART
inlawrev-18385	68	161	county	county	NOUN
inlawrev-18385	68	162	and	and	CCONJ
inlawrev-18385	68	163	,	,	PUNCT
inlawrev-18385	68	164	if	if	SCONJ
inlawrev-18385	68	165	necessary	necessary	ADJ
inlawrev-18385	68	166	,	,	PUNCT
inlawrev-18385	68	167	forward	forward	ADV
inlawrev-18385	68	168	the	the	DET
inlawrev-18385	68	169	statement	statement	NOUN
inlawrev-18385	68	170	to	to	ADP
inlawrev-18385	68	171	the	the	DET
inlawrev-18385	68	172	auditors	auditor	NOUN
inlawrev-18385	68	173	for	for	ADP
inlawrev-18385	68	174	any	any	DET
inlawrev-18385	68	175	counties	county	NOUN
inlawrev-18385	68	176	containing	contain	VERB
inlawrev-18385	68	177	affected	affected	ADJ
inlawrev-18385	68	178	properties.12	properties.12	NOUN
inlawrev-18385	68	179	an	an	DET
inlawrev-18385	68	180	owner	owner	NOUN
inlawrev-18385	68	181	of	of	ADP
inlawrev-18385	68	182	real	real	ADJ
inlawrev-18385	68	183	property	property	NOUN
inlawrev-18385	68	184	in	in	ADP
inlawrev-18385	68	185	a	a	DET
inlawrev-18385	68	186	residentially	residentially	ADV
inlawrev-18385	68	187	distressed	distressed	ADJ
inlawrev-18385	68	188	area	area	NOUN
inlawrev-18385	68	189	who	who	PRON
inlawrev-18385	68	190	rehabilitates	rehabilitate	VERB
inlawrev-18385	68	191	or	or	CCONJ
inlawrev-18385	68	192	redevelops	redevelop	NOUN
inlawrev-18385	68	193	that	that	SCONJ
inlawrev-18385	68	194	property	property	NOUN
inlawrev-18385	68	195	can	can	AUX
inlawrev-18385	68	196	now	now	ADV
inlawrev-18385	68	197	qualify	qualify	VERB
inlawrev-18385	68	198	for	for	ADP
inlawrev-18385	68	199	a	a	DET
inlawrev-18385	68	200	deduction	deduction	NOUN
inlawrev-18385	68	201	over	over	ADP
inlawrev-18385	68	202	a	a	DET
inlawrev-18385	68	203	time	time	NOUN
inlawrev-18385	68	204	period	period	NOUN
inlawrev-18385	68	205	set	set	VERB
inlawrev-18385	68	206	by	by	ADP
inlawrev-18385	68	207	the	the	DET
inlawrev-18385	68	208	area	area	NOUN
inlawrev-18385	68	209	’s	’s	PART
inlawrev-18385	68	210	designated	designate	VERB
inlawrev-18385	68	211	body	body	NOUN
inlawrev-18385	68	212	that	that	PRON
inlawrev-18385	68	213	can	can	AUX
inlawrev-18385	68	214	be	be	AUX
inlawrev-18385	68	215	up	up	ADP
inlawrev-18385	68	216	to	to	PART
inlawrev-18385	68	217	ten	ten	NUM
inlawrev-18385	68	218	years	year	NOUN
inlawrev-18385	68	219	instead	instead	ADV
inlawrev-18385	68	220	of	of	ADP
inlawrev-18385	68	221	five	five	NUM
inlawrev-18385	68	222	years	year	NOUN
inlawrev-18385	68	223	under	under	ADP
inlawrev-18385	68	224	prior	prior	ADJ
inlawrev-18385	68	225	law.13	law.13	NOUN
inlawrev-18385	68	226	furthermore	furthermore	ADV
inlawrev-18385	68	227	,	,	PUNCT
inlawrev-18385	68	228	after	after	ADP
inlawrev-18385	68	229	june	june	PROPN
inlawrev-18385	68	230	30	30	NUM
inlawrev-18385	68	231	,	,	PUNCT
inlawrev-18385	68	232	2013	2013	NUM
inlawrev-18385	68	233	,	,	PUNCT
inlawrev-18385	68	234	the	the	DET
inlawrev-18385	68	235	deduction	deduction	NOUN
inlawrev-18385	68	236	’s	’s	PART
inlawrev-18385	68	237	amount	amount	NOUN
inlawrev-18385	68	238	is	be	AUX
inlawrev-18385	68	239	determined	determine	VERB
inlawrev-18385	68	240	by	by	ADP
inlawrev-18385	68	241	multiplying	multiply	VERB
inlawrev-18385	68	242	the	the	DET
inlawrev-18385	68	243	increase	increase	NOUN
inlawrev-18385	68	244	in	in	ADP
inlawrev-18385	68	245	the	the	DET
inlawrev-18385	68	246	property	property	NOUN
inlawrev-18385	68	247	’s	’s	PART
inlawrev-18385	68	248	assessed	assess	VERB
inlawrev-18385	68	249	value	value	NOUN
inlawrev-18385	68	250	by	by	ADP
inlawrev-18385	68	251	a	a	DET
inlawrev-18385	68	252	percentage	percentage	NOUN
inlawrev-18385	68	253	set	set	VERB
inlawrev-18385	68	254	by	by	ADP
inlawrev-18385	68	255	the	the	DET
inlawrev-18385	68	256	designated	designate	VERB
inlawrev-18385	68	257	body.14	body.14	NOUN
inlawrev-18385	68	258	the	the	DET
inlawrev-18385	68	259	ga	ga	PROPN
inlawrev-18385	68	260	made	make	VERB
inlawrev-18385	68	261	similar	similar	ADJ
inlawrev-18385	68	262	changes	change	NOUN
inlawrev-18385	68	263	for	for	ADP
inlawrev-18385	68	264	rehabilitation	rehabilitation	NOUN
inlawrev-18385	68	265	and	and	CCONJ
inlawrev-18385	68	266	redevelopment	redevelopment	NOUN
inlawrev-18385	68	267	in	in	ADP
inlawrev-18385	68	268	economic	economic	ADJ
inlawrev-18385	68	269	revitalization	revitalization	NOUN
inlawrev-18385	68	270	areas	area	NOUN
inlawrev-18385	68	271	that	that	PRON
inlawrev-18385	68	272	are	be	AUX
inlawrev-18385	68	273	not	not	PART
inlawrev-18385	68	274	residentially	residentially	ADV
inlawrev-18385	68	275	distressed	distress	VERB
inlawrev-18385	68	276	areas,15	areas,15	ADV
inlawrev-18385	68	277	and	and	CCONJ
inlawrev-18385	68	278	for	for	ADP
inlawrev-18385	68	279	occupation	occupation	NOUN
inlawrev-18385	68	280	of	of	ADP
inlawrev-18385	68	281	eligible	eligible	ADJ
inlawrev-18385	68	282	vacant	vacant	ADJ
inlawrev-18385	68	283	buildings	building	NOUN
inlawrev-18385	68	284	in	in	ADP
inlawrev-18385	68	285	such	such	ADJ
inlawrev-18385	68	286	areas.16	areas.16	NOUN
inlawrev-18385	68	287	the	the	DET
inlawrev-18385	68	288	ga	ga	PROPN
inlawrev-18385	68	289	took	take	VERB
inlawrev-18385	68	290	steps	step	NOUN
inlawrev-18385	68	291	to	to	PART
inlawrev-18385	68	292	improve	improve	VERB
inlawrev-18385	68	293	the	the	DET
inlawrev-18385	68	294	counties	county	NOUN
inlawrev-18385	68	295	’	'	PUNCT
inlawrev-18385	68	296	collective	collective	ADJ
inlawrev-18385	68	297	ability	ability	NOUN
inlawrev-18385	68	298	to	to	PART
inlawrev-18385	68	299	effectively	effectively	ADV
inlawrev-18385	68	300	assess	assess	VERB
inlawrev-18385	68	301	property	property	NOUN
inlawrev-18385	68	302	taxes	taxis	NOUN
inlawrev-18385	68	303	on	on	ADP
inlawrev-18385	68	304	a	a	DET
inlawrev-18385	68	305	mobile	mobile	ADJ
inlawrev-18385	68	306	home	home	NOUN
inlawrev-18385	68	307	after	after	SCONJ
inlawrev-18385	68	308	it	it	PRON
inlawrev-18385	68	309	relocates	relocate	VERB
inlawrev-18385	68	310	by	by	ADP
inlawrev-18385	68	311	requiring	require	VERB
inlawrev-18385	68	312	the	the	DET
inlawrev-18385	68	313	county	county	NOUN
inlawrev-18385	68	314	9	9	NUM
inlawrev-18385	68	315	.	.	PUNCT
inlawrev-18385	69	1	i	i	PRON
inlawrev-18385	69	2	d.	d.	PROPN
inlawrev-18385	69	3	§	§	PROPN
inlawrev-18385	69	4	2	2	NUM
inlawrev-18385	69	5	,	,	PUNCT
inlawrev-18385	69	6	2013	2013	NUM
inlawrev-18385	69	7	ind	ind	NOUN
inlawrev-18385	69	8	.	.	PUNCT
inlawrev-18385	70	1	acts	act	VERB
inlawrev-18385	70	2	at	at	ADP
inlawrev-18385	70	3	2	2	NUM
inlawrev-18385	70	4	.	.	NOUN
inlawrev-18385	70	5	10	10	NUM
inlawrev-18385	70	6	.	.	PUNCT
inlawrev-18385	71	1	pence	penny	NOUN
inlawrev-18385	71	2	signs	sign	NOUN
inlawrev-18385	71	3	first	first	ADJ
inlawrev-18385	71	4	bill	bill	NOUN
inlawrev-18385	71	5	into	into	ADP
inlawrev-18385	71	6	law	law	NOUN
inlawrev-18385	71	7	to	to	PART
inlawrev-18385	71	8	prevent	prevent	VERB
inlawrev-18385	71	9	$	$	SYM
inlawrev-18385	71	10	57	57	NUM
inlawrev-18385	71	11	million	million	NUM
inlawrev-18385	71	12	tax	tax	NOUN
inlawrev-18385	71	13	increase	increase	NOUN
inlawrev-18385	71	14	on	on	ADP
inlawrev-18385	71	15	hoosier	hoosier	NOUN
inlawrev-18385	71	16	farmers	farmer	NOUN
inlawrev-18385	71	17	,	,	PUNCT
inlawrev-18385	71	18	in.gov	in.gov	PROPN
inlawrev-18385	71	19	,	,	PUNCT
inlawrev-18385	71	20	http://www.in.gov/activecalendar/eventlist.aspx?fromdate=1/1/2013&todate=12/31/2013	http://www.in.gov/activecalendar/eventlist.aspx?fromdate=1/1/2013&todate=12/31/2013	NOUN
inlawrev-18385	71	21	&	&	CCONJ
inlawrev-18385	71	22	display	display	NOUN
inlawrev-18385	71	23	=	=	SYM
inlawrev-18385	71	24	year	year	NOUN
inlawrev-18385	71	25	,	,	PUNCT
inlawrev-18385	71	26	month&type	month&type	PROPN
inlawrev-18385	71	27	=	=	SYM
inlawrev-18385	71	28	public&eventidn=88516&view	public&eventidn=88516&view	NOUN
inlawrev-18385	71	29	=	=	SYM
inlawrev-18385	71	30	eventdetails&information_id=1	eventdetails&information_id=1	NOUN
inlawrev-18385	71	31	75800	75800	NUM
inlawrev-18385	71	32	(	(	PUNCT
inlawrev-18385	71	33	last	last	ADV
inlawrev-18385	71	34	visited	visit	VERB
inlawrev-18385	71	35	aug	aug	PROPN
inlawrev-18385	71	36	.	.	PROPN
inlawrev-18385	71	37	13	13	NUM
inlawrev-18385	71	38	,	,	PUNCT
inlawrev-18385	71	39	2014	2014	NUM
inlawrev-18385	71	40	)	)	PUNCT
inlawrev-18385	71	41	.	.	PUNCT
inlawrev-18385	72	1	11	11	NUM
inlawrev-18385	72	2	.	.	X
inlawrev-18385	73	1	pub	pub	NOUN
inlawrev-18385	73	2	.	.	PUNCT
inlawrev-18385	74	1	l.	l.	PROPN
inlawrev-18385	74	2	no	no	INTJ
inlawrev-18385	74	3	.	.	PUNCT
inlawrev-18385	75	1	288	288	NUM
inlawrev-18385	75	2	-	-	SYM
inlawrev-18385	75	3	2013	2013	NUM
inlawrev-18385	75	4	,	,	PUNCT
inlawrev-18385	75	5	§	§	PROPN
inlawrev-18385	75	6	3	3	NUM
inlawrev-18385	75	7	,	,	PUNCT
inlawrev-18385	75	8	2013	2013	NUM
inlawrev-18385	75	9	ind	ind	NOUN
inlawrev-18385	75	10	.	.	PUNCT
inlawrev-18385	76	1	acts	act	VERB
inlawrev-18385	76	2	at	at	ADP
inlawrev-18385	76	3	4400	4400	NUM
inlawrev-18385	76	4	-	-	SYM
inlawrev-18385	76	5	01	01	NUM
inlawrev-18385	76	6	(	(	PUNCT
inlawrev-18385	76	7	amending	amend	VERB
inlawrev-18385	76	8	ind	ind	NOUN
inlawrev-18385	76	9	.	.	PUNCT
inlawrev-18385	77	1	code	code	PROPN
inlawrev-18385	77	2	§	§	PROPN
inlawrev-18385	77	3	6	6	NUM
inlawrev-18385	77	4	-	-	SYM
inlawrev-18385	77	5	1.1	1.1	NUM
inlawrev-18385	77	6	-	-	NUM
inlawrev-18385	77	7	1237	1237	NUM
inlawrev-18385	77	8	)	)	PUNCT
inlawrev-18385	77	9	.	.	PUNCT
inlawrev-18385	78	1	12	12	NUM
inlawrev-18385	78	2	.	.	PUNCT
inlawrev-18385	79	1	i	i	PRON
inlawrev-18385	79	2	d.	d.	PROPN
inlawrev-18385	79	3	13	13	NUM
inlawrev-18385	79	4	.	.	PUNCT
inlawrev-18385	80	1	i	i	PRON
inlawrev-18385	80	2	d.	d.	PROPN
inlawrev-18385	80	3	§	§	PROPN
inlawrev-18385	80	4	5	5	NUM
inlawrev-18385	80	5	,	,	PUNCT
inlawrev-18385	80	6	2013	2013	NUM
inlawrev-18385	80	7	ind	ind	NOUN
inlawrev-18385	80	8	.	.	PUNCT
inlawrev-18385	81	1	acts	act	VERB
inlawrev-18385	81	2	at	at	ADP
inlawrev-18385	81	3	4406	4406	NUM
inlawrev-18385	81	4	(	(	PUNCT
inlawrev-18385	81	5	amending	amend	VERB
inlawrev-18385	81	6	ind	ind	NOUN
inlawrev-18385	81	7	.	.	PUNCT
inlawrev-18385	82	1	code	code	PROPN
inlawrev-18385	82	2	§	§	PROPN
inlawrev-18385	82	3	6	6	NUM
inlawrev-18385	82	4	-	-	SYM
inlawrev-18385	82	5	1.1	1.1	NUM
inlawrev-18385	82	6	-	-	PUNCT
inlawrev-18385	82	7	12.1	12.1	NUM
inlawrev-18385	82	8	-	-	PUNCT
inlawrev-18385	82	9	2	2	NUM
inlawrev-18385	82	10	)	)	PUNCT
inlawrev-18385	82	11	.	.	PUNCT
inlawrev-18385	83	1	14	14	NUM
inlawrev-18385	83	2	.	.	PUNCT
inlawrev-18385	84	1	i	i	PRON
inlawrev-18385	84	2	d.	d.	PROPN
inlawrev-18385	84	3	§	§	PROPN
inlawrev-18385	84	4	9	9	NUM
inlawrev-18385	84	5	,	,	PUNCT
inlawrev-18385	84	6	2013	2013	NUM
inlawrev-18385	84	7	ind	ind	NOUN
inlawrev-18385	84	8	.	.	PUNCT
inlawrev-18385	85	1	acts	act	VERB
inlawrev-18385	85	2	at	at	ADP
inlawrev-18385	85	3	4418	4418	NUM
inlawrev-18385	85	4	-	-	SYM
inlawrev-18385	85	5	19	19	NUM
inlawrev-18385	85	6	(	(	PUNCT
inlawrev-18385	85	7	amending	amend	VERB
inlawrev-18385	85	8	ind	ind	NOUN
inlawrev-18385	85	9	.	.	PUNCT
inlawrev-18385	86	1	code	code	PROPN
inlawrev-18385	86	2	§	§	PROPN
inlawrev-18385	86	3	6	6	NUM
inlawrev-18385	86	4	-	-	SYM
inlawrev-18385	86	5	1.1	1.1	NUM
inlawrev-18385	86	6	-	-	PUNCT
inlawrev-18385	86	7	12.1	12.1	NUM
inlawrev-18385	86	8	-	-	SYM
inlawrev-18385	86	9	4.1	4.1	NUM
inlawrev-18385	86	10	)	)	PUNCT
inlawrev-18385	86	11	.	.	PUNCT
inlawrev-18385	87	1	15	15	X
inlawrev-18385	87	2	.	.	X
inlawrev-18385	87	3	see	see	VERB
inlawrev-18385	87	4	i	i	PRON
inlawrev-18385	87	5	d.	d.	PROPN
inlawrev-18385	87	6	§	§	PROPN
inlawrev-18385	87	7	§	§	PROPN
inlawrev-18385	87	8	7	7	NUM
inlawrev-18385	87	9	-	-	SYM
inlawrev-18385	87	10	8	8	NUM
inlawrev-18385	87	11	,	,	PUNCT
inlawrev-18385	87	12	20	20	NUM
inlawrev-18385	87	13	,	,	PUNCT
inlawrev-18385	87	14	2013	2013	NUM
inlawrev-18385	87	15	ind	ind	NOUN
inlawrev-18385	87	16	.	.	PUNCT
inlawrev-18385	88	1	acts	act	VERB
inlawrev-18385	88	2	at	at	ADP
inlawrev-18385	88	3	4413	4413	NUM
inlawrev-18385	88	4	,	,	PUNCT
inlawrev-18385	88	5	4415	4415	NUM
inlawrev-18385	88	6	-	-	SYM
inlawrev-18385	88	7	17	17	NUM
inlawrev-18385	88	8	,	,	PUNCT
inlawrev-18385	88	9	4444	4444	NUM
inlawrev-18385	88	10	(	(	PUNCT
inlawrev-18385	88	11	amending	amend	VERB
inlawrev-18385	88	12	ind	ind	NOUN
inlawrev-18385	88	13	.	.	PUNCT
inlawrev-18385	89	1	code	code	PROPN
inlawrev-18385	89	2	§	§	PROPN
inlawrev-18385	89	3	§	§	PROPN
inlawrev-18385	89	4	6	6	NUM
inlawrev-18385	89	5	-	-	PUNCT
inlawrev-18385	89	6	1.112.1	1.112.1	NUM
inlawrev-18385	89	7	-	-	PUNCT
inlawrev-18385	89	8	3	3	NUM
inlawrev-18385	89	9	,	,	PUNCT
inlawrev-18385	89	10	-4	-4	INTJ
inlawrev-18385	89	11	,	,	PUNCT
inlawrev-18385	89	12	-17	-17	PUNCT
inlawrev-18385	89	13	)	)	PUNCT
inlawrev-18385	89	14	.	.	PUNCT
inlawrev-18385	90	1	16	16	NUM
inlawrev-18385	90	2	.	.	PUNCT
inlawrev-18385	91	1	see	see	VERB
inlawrev-18385	91	2	i	i	PRON
inlawrev-18385	91	3	d.	d.	PROPN
inlawrev-18385	91	4	§	§	PROPN
inlawrev-18385	91	5	§	§	PROPN
inlawrev-18385	91	6	12	12	NUM
inlawrev-18385	91	7	,	,	PUNCT
inlawrev-18385	91	8	20	20	NUM
inlawrev-18385	91	9	,	,	PUNCT
inlawrev-18385	91	10	2013	2013	NUM
inlawrev-18385	91	11	ind	ind	NOUN
inlawrev-18385	91	12	.	.	PUNCT
inlawrev-18385	92	1	acts	act	VERB
inlawrev-18385	92	2	at	at	ADP
inlawrev-18385	92	3	4413	4413	NUM
inlawrev-18385	92	4	,	,	PUNCT
inlawrev-18385	92	5	4428	4428	NUM
inlawrev-18385	92	6	-	-	SYM
inlawrev-18385	92	7	31	31	NUM
inlawrev-18385	92	8	,	,	PUNCT
inlawrev-18385	92	9	4444	4444	NUM
inlawrev-18385	92	10	(	(	PUNCT
inlawrev-18385	92	11	amending	amend	VERB
inlawrev-18385	92	12	ind	ind	NOUN
inlawrev-18385	92	13	.	.	PUNCT
inlawrev-18385	93	1	code	code	PROPN
inlawrev-18385	93	2	§	§	PROPN
inlawrev-18385	93	3	§	§	PROPN
inlawrev-18385	93	4	6	6	NUM
inlawrev-18385	93	5	-	-	PUNCT
inlawrev-18385	93	6	1.112.1	1.112.1	NUM
inlawrev-18385	93	7	-	-	PUNCT
inlawrev-18385	93	8	4.8	4.8	NUM
inlawrev-18385	93	9	,	,	PUNCT
inlawrev-18385	93	10	-17	-17	PUNCT
inlawrev-18385	93	11	)	)	PUNCT
inlawrev-18385	93	12	.	.	PUNCT
inlawrev-18385	94	1	1176	1176	NUM
inlawrev-18385	94	2	indiana	indiana	PROPN
inlawrev-18385	94	3	law	law	PROPN
inlawrev-18385	94	4	review	review	NOUN
inlawrev-18385	95	1	[	[	X
inlawrev-18385	95	2	vol	vol	NOUN
inlawrev-18385	95	3	.	.	PUNCT
inlawrev-18385	96	1	47:1173	47:1173	NUM
inlawrev-18385	96	2	treasurer	treasurer	NOUN
inlawrev-18385	96	3	of	of	ADP
inlawrev-18385	96	4	the	the	DET
inlawrev-18385	96	5	county	county	NOUN
inlawrev-18385	96	6	that	that	PRON
inlawrev-18385	96	7	the	the	DET
inlawrev-18385	96	8	mobile	mobile	ADJ
inlawrev-18385	96	9	home	home	NOUN
inlawrev-18385	96	10	is	be	AUX
inlawrev-18385	96	11	leaving	leave	VERB
inlawrev-18385	96	12	to	to	PART
inlawrev-18385	96	13	report	report	VERB
inlawrev-18385	96	14	the	the	DET
inlawrev-18385	96	15	move	move	NOUN
inlawrev-18385	96	16	to	to	ADP
inlawrev-18385	96	17	the	the	DET
inlawrev-18385	96	18	township	township	NOUN
inlawrev-18385	96	19	or	or	CCONJ
inlawrev-18385	96	20	county	county	NOUN
inlawrev-18385	96	21	assessor	assessor	NOUN
inlawrev-18385	96	22	with	with	ADP
inlawrev-18385	96	23	jurisdiction	jurisdiction	NOUN
inlawrev-18385	96	24	over	over	ADP
inlawrev-18385	96	25	the	the	DET
inlawrev-18385	96	26	mobile	mobile	ADJ
inlawrev-18385	96	27	home	home	NOUN
inlawrev-18385	96	28	’s	’s	PART
inlawrev-18385	96	29	new	new	ADJ
inlawrev-18385	96	30	location.17	location.17	NOUN
inlawrev-18385	96	31	as	as	ADP
inlawrev-18385	96	32	a	a	DET
inlawrev-18385	96	33	further	further	ADJ
inlawrev-18385	96	34	backstop	backstop	NOUN
inlawrev-18385	96	35	,	,	PUNCT
inlawrev-18385	96	36	the	the	DET
inlawrev-18385	96	37	dlgf	dlgf	NOUN
inlawrev-18385	96	38	is	be	AUX
inlawrev-18385	96	39	ordered	order	VERB
inlawrev-18385	96	40	to	to	PART
inlawrev-18385	96	41	develop	develop	VERB
inlawrev-18385	96	42	a	a	DET
inlawrev-18385	96	43	statewide	statewide	ADJ
inlawrev-18385	96	44	mobile	mobile	ADJ
inlawrev-18385	96	45	home	home	NOUN
inlawrev-18385	96	46	tracking	tracking	NOUN
inlawrev-18385	96	47	system	system	NOUN
inlawrev-18385	96	48	before	before	ADP
inlawrev-18385	96	49	january	january	PROPN
inlawrev-18385	96	50	1	1	NUM
inlawrev-18385	96	51	,	,	PUNCT
inlawrev-18385	96	52	2015.18	2015.18	NUM
inlawrev-18385	96	53	the	the	DET
inlawrev-18385	96	54	ga	ga	PROPN
inlawrev-18385	96	55	continued	continue	VERB
inlawrev-18385	96	56	to	to	PART
inlawrev-18385	96	57	deal	deal	VERB
inlawrev-18385	96	58	with	with	ADP
inlawrev-18385	96	59	the	the	DET
inlawrev-18385	96	60	problems	problem	NOUN
inlawrev-18385	96	61	that	that	PRON
inlawrev-18385	96	62	result	result	VERB
inlawrev-18385	96	63	when	when	SCONJ
inlawrev-18385	96	64	a	a	DET
inlawrev-18385	96	65	county	county	NOUN
inlawrev-18385	96	66	fails	fail	VERB
inlawrev-18385	96	67	to	to	PART
inlawrev-18385	96	68	assess	assess	VERB
inlawrev-18385	96	69	and	and	CCONJ
inlawrev-18385	96	70	collect	collect	VERB
inlawrev-18385	96	71	property	property	NOUN
inlawrev-18385	96	72	taxes	taxis	NOUN
inlawrev-18385	96	73	for	for	ADP
inlawrev-18385	96	74	three	three	NUM
inlawrev-18385	96	75	or	or	CCONJ
inlawrev-18385	96	76	more	more	ADJ
inlawrev-18385	96	77	years.19	years.19	NOUN
inlawrev-18385	96	78	specifically	specifically	ADV
inlawrev-18385	96	79	,	,	PUNCT
inlawrev-18385	96	80	new	new	ADJ
inlawrev-18385	96	81	legislation	legislation	NOUN
inlawrev-18385	96	82	addressed	address	VERB
inlawrev-18385	96	83	the	the	DET
inlawrev-18385	96	84	problem	problem	NOUN
inlawrev-18385	96	85	created	create	VERB
inlawrev-18385	96	86	when	when	SCONJ
inlawrev-18385	96	87	a	a	DET
inlawrev-18385	96	88	homeowner	homeowner	NOUN
inlawrev-18385	96	89	is	be	AUX
inlawrev-18385	96	90	currently	currently	ADV
inlawrev-18385	96	91	assessed	assess	VERB
inlawrev-18385	96	92	property	property	NOUN
inlawrev-18385	96	93	taxes	taxis	NOUN
inlawrev-18385	96	94	from	from	ADP
inlawrev-18385	96	95	prior	prior	ADJ
inlawrev-18385	96	96	years	year	NOUN
inlawrev-18385	96	97	when	when	SCONJ
inlawrev-18385	96	98	the	the	DET
inlawrev-18385	96	99	homeowner	homeowner	NOUN
inlawrev-18385	96	100	did	do	AUX
inlawrev-18385	96	101	not	not	PART
inlawrev-18385	96	102	qualify	qualify	VERB
inlawrev-18385	96	103	for	for	ADP
inlawrev-18385	96	104	deductions	deduction	NOUN
inlawrev-18385	96	105	from	from	ADP
inlawrev-18385	96	106	the	the	DET
inlawrev-18385	96	107	homestead	homestead	NOUN
inlawrev-18385	96	108	’s	’s	PART
inlawrev-18385	96	109	assessed	assess	VERB
inlawrev-18385	96	110	value.20	value.20	NOUN
inlawrev-18385	96	111	the	the	DET
inlawrev-18385	96	112	legislative	legislative	ADJ
inlawrev-18385	96	113	solution	solution	NOUN
inlawrev-18385	96	114	treats	treat	VERB
inlawrev-18385	96	115	the	the	DET
inlawrev-18385	96	116	homeowner	homeowner	NOUN
inlawrev-18385	96	117	as	as	SCONJ
inlawrev-18385	96	118	automatically	automatically	ADV
inlawrev-18385	96	119	qualifying	qualify	VERB
inlawrev-18385	96	120	for	for	ADP
inlawrev-18385	96	121	those	those	DET
inlawrev-18385	96	122	deductions	deduction	NOUN
inlawrev-18385	96	123	to	to	ADP
inlawrev-18385	96	124	the	the	DET
inlawrev-18385	96	125	extent	extent	NOUN
inlawrev-18385	96	126	the	the	DET
inlawrev-18385	96	127	homeowner	homeowner	NOUN
inlawrev-18385	96	128	qualifies	qualify	VERB
inlawrev-18385	96	129	for	for	ADP
inlawrev-18385	96	130	them	they	PRON
inlawrev-18385	96	131	in	in	ADP
inlawrev-18385	96	132	the	the	DET
inlawrev-18385	96	133	current	current	ADJ
inlawrev-18385	96	134	year.21	year.21	NOUN
inlawrev-18385	96	135	the	the	DET
inlawrev-18385	96	136	current	current	ADJ
inlawrev-18385	96	137	owner	owner	NOUN
inlawrev-18385	96	138	also	also	ADV
inlawrev-18385	96	139	qualifies	qualify	VERB
inlawrev-18385	96	140	for	for	ADP
inlawrev-18385	96	141	the	the	DET
inlawrev-18385	96	142	circuit	circuit	NOUN
inlawrev-18385	96	143	breaker	breaker	NOUN
inlawrev-18385	96	144	credit	credit	NOUN
inlawrev-18385	96	145	and	and	CCONJ
inlawrev-18385	96	146	other	other	ADJ
inlawrev-18385	96	147	applicable	applicable	ADJ
inlawrev-18385	96	148	credits	credit	NOUN
inlawrev-18385	96	149	if	if	SCONJ
inlawrev-18385	96	150	the	the	DET
inlawrev-18385	96	151	homestead	homestead	NOUN
inlawrev-18385	96	152	qualifies	qualify	VERB
inlawrev-18385	96	153	for	for	ADP
inlawrev-18385	96	154	the	the	DET
inlawrev-18385	96	155	standard	standard	ADJ
inlawrev-18385	96	156	deduction	deduction	NOUN
inlawrev-18385	96	157	in	in	ADP
inlawrev-18385	96	158	the	the	DET
inlawrev-18385	96	159	year	year	NOUN
inlawrev-18385	96	160	containing	contain	VERB
inlawrev-18385	96	161	the	the	DET
inlawrev-18385	96	162	delayed	delay	VERB
inlawrev-18385	96	163	assessment	assessment	NOUN
inlawrev-18385	96	164	date.22	date.22	PROPN
inlawrev-18385	96	165	note	note	VERB
inlawrev-18385	96	166	that	that	SCONJ
inlawrev-18385	96	167	,	,	PUNCT
inlawrev-18385	96	168	beginning	begin	VERB
inlawrev-18385	96	169	on	on	ADP
inlawrev-18385	96	170	may	may	PROPN
inlawrev-18385	96	171	11	11	NUM
inlawrev-18385	96	172	,	,	PUNCT
inlawrev-18385	96	173	2013	2013	NUM
inlawrev-18385	96	174	,	,	PUNCT
inlawrev-18385	96	175	only	only	ADV
inlawrev-18385	96	176	a	a	DET
inlawrev-18385	96	177	homestead	homestead	NOUN
inlawrev-18385	96	178	that	that	PRON
inlawrev-18385	96	179	has	have	AUX
inlawrev-18385	96	180	actually	actually	ADV
inlawrev-18385	96	181	been	be	AUX
inlawrev-18385	96	182	granted	grant	VERB
inlawrev-18385	96	183	a	a	DET
inlawrev-18385	96	184	standard	standard	ADJ
inlawrev-18385	96	185	deduction	deduction	NOUN
inlawrev-18385	96	186	will	will	AUX
inlawrev-18385	96	187	be	be	AUX
inlawrev-18385	96	188	eligible	eligible	ADJ
inlawrev-18385	96	189	for	for	ADP
inlawrev-18385	96	190	the	the	DET
inlawrev-18385	96	191	homestead	homestead	ADJ
inlawrev-18385	96	192	version	version	NOUN
inlawrev-18385	96	193	of	of	ADP
inlawrev-18385	96	194	the	the	DET
inlawrev-18385	96	195	circuit	circuit	NOUN
inlawrev-18385	96	196	breaker	breaker	NOUN
inlawrev-18385	96	197	credit	credit	NOUN
inlawrev-18385	96	198	found	find	VERB
inlawrev-18385	96	199	in	in	ADP
inlawrev-18385	96	200	indiana	indiana	PROPN
inlawrev-18385	96	201	code	code	PROPN
inlawrev-18385	96	202	section	section	NOUN
inlawrev-18385	96	203	6	6	NUM
inlawrev-18385	96	204	-	-	SYM
inlawrev-18385	96	205	1.1	1.1	NUM
inlawrev-18385	96	206	-	-	PUNCT
inlawrev-18385	96	207	20.67.5(a)(1).23	20.67.5(a)(1).23	NUM
inlawrev-18385	96	208	on	on	ADP
inlawrev-18385	96	209	the	the	DET
inlawrev-18385	96	210	procedural	procedural	ADJ
inlawrev-18385	96	211	front	front	NOUN
inlawrev-18385	96	212	,	,	PUNCT
inlawrev-18385	96	213	the	the	DET
inlawrev-18385	96	214	ga	ga	NOUN
inlawrev-18385	96	215	made	make	VERB
inlawrev-18385	96	216	several	several	ADJ
inlawrev-18385	96	217	significant	significant	ADJ
inlawrev-18385	96	218	property	property	NOUN
inlawrev-18385	96	219	tax	tax	NOUN
inlawrev-18385	96	220	changes	change	NOUN
inlawrev-18385	96	221	.	.	PUNCT
inlawrev-18385	97	1	first	first	ADV
inlawrev-18385	97	2	,	,	PUNCT
inlawrev-18385	97	3	the	the	DET
inlawrev-18385	97	4	ga	ga	PROPN
inlawrev-18385	97	5	shifted	shift	VERB
inlawrev-18385	97	6	the	the	DET
inlawrev-18385	97	7	burden	burden	NOUN
inlawrev-18385	97	8	of	of	ADP
inlawrev-18385	97	9	proof	proof	NOUN
inlawrev-18385	97	10	from	from	ADP
inlawrev-18385	97	11	the	the	DET
inlawrev-18385	97	12	taxpayer	taxpayer	NOUN
inlawrev-18385	97	13	to	to	ADP
inlawrev-18385	97	14	the	the	DET
inlawrev-18385	97	15	county	county	NOUN
inlawrev-18385	97	16	/	/	SYM
inlawrev-18385	97	17	township	township	NOUN
inlawrev-18385	97	18	assessor	assessor	NOUN
inlawrev-18385	97	19	for	for	ADP
inlawrev-18385	97	20	establishing	establish	VERB
inlawrev-18385	97	21	the	the	DET
inlawrev-18385	97	22	gross	gross	ADJ
inlawrev-18385	97	23	assessed	assess	VERB
inlawrev-18385	97	24	value	value	NOUN
inlawrev-18385	97	25	of	of	ADP
inlawrev-18385	97	26	real	real	ADJ
inlawrev-18385	97	27	property	property	NOUN
inlawrev-18385	97	28	when	when	SCONJ
inlawrev-18385	97	29	(	(	PUNCT
inlawrev-18385	97	30	1	1	X
inlawrev-18385	97	31	)	)	PUNCT
inlawrev-18385	97	32	the	the	DET
inlawrev-18385	97	33	value	value	NOUN
inlawrev-18385	97	34	of	of	ADP
inlawrev-18385	97	35	that	that	DET
inlawrev-18385	97	36	property	property	NOUN
inlawrev-18385	97	37	was	be	AUX
inlawrev-18385	97	38	reduced	reduce	VERB
inlawrev-18385	97	39	by	by	ADP
inlawrev-18385	97	40	the	the	DET
inlawrev-18385	97	41	ptaboa	ptaboa	NOUN
inlawrev-18385	97	42	for	for	ADP
inlawrev-18385	97	43	an	an	DET
inlawrev-18385	97	44	earlier	early	ADJ
inlawrev-18385	97	45	assessment	assessment	NOUN
inlawrev-18385	97	46	period	period	NOUN
inlawrev-18385	97	47	and	and	CCONJ
inlawrev-18385	97	48	(	(	PUNCT
inlawrev-18385	97	49	2	2	X
inlawrev-18385	97	50	)	)	PUNCT
inlawrev-18385	97	51	the	the	DET
inlawrev-18385	97	52	current	current	ADJ
inlawrev-18385	97	53	assessed	assess	VERB
inlawrev-18385	97	54	value	value	NOUN
inlawrev-18385	97	55	exceeds	exceed	VERB
inlawrev-18385	97	56	the	the	DET
inlawrev-18385	97	57	value	value	NOUN
inlawrev-18385	97	58	from	from	ADP
inlawrev-18385	97	59	the	the	DET
inlawrev-18385	97	60	latest	late	ADJ
inlawrev-18385	97	61	assessment	assessment	NOUN
inlawrev-18385	97	62	period	period	NOUN
inlawrev-18385	97	63	covered	cover	VERB
inlawrev-18385	97	64	by	by	ADP
inlawrev-18385	97	65	the	the	DET
inlawrev-18385	97	66	ptaboa	ptaboa	NOUN
inlawrev-18385	97	67	’s	’s	PART
inlawrev-18385	97	68	decision.24	decision.24	NOUN
inlawrev-18385	97	69	second	second	ADV
inlawrev-18385	97	70	,	,	PUNCT
inlawrev-18385	97	71	the	the	DET
inlawrev-18385	97	72	ga	ga	PROPN
inlawrev-18385	97	73	standardized	standardize	VERB
inlawrev-18385	97	74	and	and	CCONJ
inlawrev-18385	97	75	clarified	clarify	VERB
inlawrev-18385	97	76	that	that	SCONJ
inlawrev-18385	97	77	the	the	DET
inlawrev-18385	97	78	applicable	applicable	ADJ
inlawrev-18385	97	79	annual	annual	ADJ
inlawrev-18385	97	80	interest	interest	NOUN
inlawrev-18385	97	81	rate	rate	NOUN
inlawrev-18385	97	82	payable	payable	ADJ
inlawrev-18385	97	83	to	to	ADP
inlawrev-18385	97	84	a	a	DET
inlawrev-18385	97	85	taxpayer	taxpayer	NOUN
inlawrev-18385	97	86	on	on	ADP
inlawrev-18385	97	87	property	property	NOUN
inlawrev-18385	97	88	tax	tax	NOUN
inlawrev-18385	97	89	refunds	refund	NOUN
inlawrev-18385	97	90	due	due	ADJ
inlawrev-18385	97	91	to	to	ADP
inlawrev-18385	97	92	(	(	PUNCT
inlawrev-18385	97	93	1	1	NUM
inlawrev-18385	97	94	)	)	PUNCT
inlawrev-18385	97	95	duplicate	duplicate	ADJ
inlawrev-18385	97	96	tax	tax	NOUN
inlawrev-18385	97	97	payments	payment	NOUN
inlawrev-18385	97	98	,	,	PUNCT
inlawrev-18385	97	99	(	(	PUNCT
inlawrev-18385	97	100	2	2	X
inlawrev-18385	97	101	)	)	PUNCT
inlawrev-18385	97	102	math	math	NOUN
inlawrev-18385	97	103	errors	error	NOUN
inlawrev-18385	97	104	,	,	PUNCT
inlawrev-18385	97	105	(	(	PUNCT
inlawrev-18385	97	106	3	3	X
inlawrev-18385	97	107	)	)	PUNCT
inlawrev-18385	97	108	illegality,25	illegality,25	NOUN
inlawrev-18385	97	109	and	and	CCONJ
inlawrev-18385	97	110	(	(	PUNCT
inlawrev-18385	97	111	4	4	X
inlawrev-18385	97	112	)	)	PUNCT
inlawrev-18385	97	113	assessment	assessment	NOUN
inlawrev-18385	97	114	reductions	reduction	NOUN
inlawrev-18385	97	115	shall	shall	AUX
inlawrev-18385	97	116	be	be	AUX
inlawrev-18385	97	117	the	the	DET
inlawrev-18385	97	118	rate	rate	NOUN
inlawrev-18385	97	119	established	establish	VERB
inlawrev-18385	97	120	under	under	ADP
inlawrev-18385	97	121	indiana	indiana	PROPN
inlawrev-18385	97	122	code	code	PROPN
inlawrev-18385	97	123	section	section	NOUN
inlawrev-18385	97	124	6	6	NUM
inlawrev-18385	97	125	-	-	SYM
inlawrev-18385	97	126	8.1	8.1	NUM
inlawrev-18385	97	127	-	-	PUNCT
inlawrev-18385	97	128	10	10	NUM
inlawrev-18385	97	129	-	-	SYM
inlawrev-18385	97	130	1	1	NUM
inlawrev-18385	97	131	“	"	PUNCT
inlawrev-18385	97	132	for	for	ADP
inlawrev-18385	97	133	each	each	DET
inlawrev-18385	97	134	particular	particular	ADJ
inlawrev-18385	97	135	year	year	NOUN
inlawrev-18385	97	136	covered	cover	VERB
inlawrev-18385	97	137	by	by	ADP
inlawrev-18385	97	138	the	the	DET
inlawrev-18385	97	139	refund	refund	NOUN
inlawrev-18385	97	140	or	or	CCONJ
inlawrev-18385	97	141	credit	credit	NOUN
inlawrev-18385	97	142	.	.	PUNCT
inlawrev-18385	98	1	”26	”26	VERB
inlawrev-18385	98	2	a	a	DET
inlawrev-18385	98	3	similar	similar	ADJ
inlawrev-18385	98	4	clarification	clarification	NOUN
inlawrev-18385	98	5	was	be	AUX
inlawrev-18385	98	6	made	make	VERB
inlawrev-18385	98	7	for	for	ADP
inlawrev-18385	98	8	interest	interest	NOUN
inlawrev-18385	98	9	on	on	ADP
inlawrev-18385	98	10	amounts	amount	NOUN
inlawrev-18385	98	11	owed	owe	VERB
inlawrev-18385	98	12	by	by	ADP
inlawrev-18385	98	13	a	a	DET
inlawrev-18385	98	14	taxpayer	taxpayer	NOUN
inlawrev-18385	98	15	due	due	ADP
inlawrev-18385	98	16	to	to	ADP
inlawrev-18385	98	17	a	a	DET
inlawrev-18385	98	18	post	post	ADJ
inlawrev-18385	98	19	-	-	ADJ
inlawrev-18385	98	20	due	due	ADJ
inlawrev-18385	98	21	date	date	NOUN
inlawrev-18385	98	22	assessment	assessment	NOUN
inlawrev-18385	98	23	adjustment	adjustment	NOUN
inlawrev-18385	98	24	by	by	ADP
inlawrev-18385	98	25	administrative	administrative	ADJ
inlawrev-18385	98	26	or	or	CCONJ
inlawrev-18385	98	27	judicial	judicial	ADJ
inlawrev-18385	98	28	action.27	action.27	PROPN
inlawrev-18385	98	29	17	17	NUM
inlawrev-18385	98	30	.	.	PUNCT
inlawrev-18385	99	1	pub	pub	NOUN
inlawrev-18385	99	2	.	.	PUNCT
inlawrev-18385	100	1	l.	l.	PROPN
inlawrev-18385	100	2	no	no	INTJ
inlawrev-18385	100	3	.	.	PROPN
inlawrev-18385	101	1	203	203	NUM
inlawrev-18385	101	2	-	-	SYM
inlawrev-18385	101	3	2013	2013	NUM
inlawrev-18385	101	4	,	,	PUNCT
inlawrev-18385	101	5	§	§	PROPN
inlawrev-18385	101	6	1	1	NUM
inlawrev-18385	101	7	,	,	PUNCT
inlawrev-18385	101	8	2013	2013	NUM
inlawrev-18385	101	9	ind	ind	NOUN
inlawrev-18385	101	10	.	.	PUNCT
inlawrev-18385	102	1	acts	act	VERB
inlawrev-18385	102	2	2101	2101	NUM
inlawrev-18385	102	3	,	,	PUNCT
inlawrev-18385	102	4	2102	2102	NUM
inlawrev-18385	102	5	(	(	PUNCT
inlawrev-18385	102	6	amending	amend	VERB
inlawrev-18385	102	7	ind	ind	NOUN
inlawrev-18385	102	8	.	.	PUNCT
inlawrev-18385	103	1	code	code	PROPN
inlawrev-18385	103	2	§	§	PROPN
inlawrev-18385	103	3	6	6	NUM
inlawrev-18385	103	4	-	-	SYM
inlawrev-18385	103	5	1.1	1.1	NUM
inlawrev-18385	103	6	-	-	NUM
inlawrev-18385	103	7	710	710	NUM
inlawrev-18385	103	8	)	)	PUNCT
inlawrev-18385	103	9	.	.	PUNCT
inlawrev-18385	104	1	18	18	NUM
inlawrev-18385	104	2	.	.	PUNCT
inlawrev-18385	105	1	i	i	PRON
inlawrev-18385	105	2	d.	d.	PROPN
inlawrev-18385	105	3	§	§	PROPN
inlawrev-18385	105	4	3	3	NUM
inlawrev-18385	105	5	,	,	PUNCT
inlawrev-18385	105	6	2013	2013	NUM
inlawrev-18385	105	7	ind	ind	NOUN
inlawrev-18385	105	8	.	.	PUNCT
inlawrev-18385	106	1	acts	act	VERB
inlawrev-18385	106	2	at	at	ADP
inlawrev-18385	106	3	2102	2102	NUM
inlawrev-18385	106	4	(	(	PUNCT
inlawrev-18385	106	5	codified	codify	VERB
inlawrev-18385	106	6	at	at	ADP
inlawrev-18385	106	7	ind	ind	PROPN
inlawrev-18385	106	8	.	.	PUNCT
inlawrev-18385	107	1	code	code	PROPN
inlawrev-18385	107	2	§	§	PROPN
inlawrev-18385	107	3	6	6	NUM
inlawrev-18385	107	4	-	-	SYM
inlawrev-18385	107	5	1.1	1.1	NUM
inlawrev-18385	107	6	-	-	PUNCT
inlawrev-18385	107	7	7	7	NUM
inlawrev-18385	107	8	-	-	NUM
inlawrev-18385	107	9	16	16	NUM
inlawrev-18385	107	10	)	)	PUNCT
inlawrev-18385	107	11	.	.	PUNCT
inlawrev-18385	108	1	19	19	NUM
inlawrev-18385	108	2	.	.	X
inlawrev-18385	108	3	see	see	VERB
inlawrev-18385	108	4	ind	ind	PROPN
inlawrev-18385	108	5	.	.	PUNCT
inlawrev-18385	109	1	code	code	PROPN
inlawrev-18385	109	2	§	§	PROPN
inlawrev-18385	109	3	§	§	PROPN
inlawrev-18385	109	4	6	6	NUM
inlawrev-18385	109	5	-	-	SYM
inlawrev-18385	109	6	1.1	1.1	NUM
inlawrev-18385	109	7	-	-	PUNCT
inlawrev-18385	109	8	22.6	22.6	NUM
inlawrev-18385	109	9	-	-	PUNCT
inlawrev-18385	109	10	1	1	NUM
inlawrev-18385	109	11	to	to	ADP
inlawrev-18385	109	12	-27	-27	PROPN
inlawrev-18385	109	13	.	.	PUNCT
inlawrev-18385	110	1	20	20	NUM
inlawrev-18385	110	2	.	.	X
inlawrev-18385	111	1	pub	pub	NOUN
inlawrev-18385	111	2	.	.	PUNCT
inlawrev-18385	112	1	l.	l.	PROPN
inlawrev-18385	112	2	no	no	INTJ
inlawrev-18385	112	3	.	.	PROPN
inlawrev-18385	113	1	11	11	NUM
inlawrev-18385	113	2	-	-	SYM
inlawrev-18385	113	3	2013	2013	NUM
inlawrev-18385	113	4	,	,	PUNCT
inlawrev-18385	113	5	§	§	PROPN
inlawrev-18385	113	6	1	1	NUM
inlawrev-18385	113	7	,	,	PUNCT
inlawrev-18385	113	8	2013	2013	NUM
inlawrev-18385	113	9	ind	ind	NOUN
inlawrev-18385	113	10	.	.	PUNCT
inlawrev-18385	114	1	acts	act	VERB
inlawrev-18385	114	2	24	24	NUM
inlawrev-18385	114	3	,	,	PUNCT
inlawrev-18385	114	4	25	25	NUM
inlawrev-18385	114	5	(	(	PUNCT
inlawrev-18385	114	6	codified	codify	VERB
inlawrev-18385	114	7	at	at	ADP
inlawrev-18385	114	8	ind	ind	PROPN
inlawrev-18385	114	9	.	.	PUNCT
inlawrev-18385	115	1	code	code	PROPN
inlawrev-18385	115	2	§	§	PROPN
inlawrev-18385	115	3	6	6	NUM
inlawrev-18385	115	4	-	-	SYM
inlawrev-18385	115	5	1.1	1.1	NUM
inlawrev-18385	115	6	-	-	PUNCT
inlawrev-18385	115	7	22.626.5	22.626.5	NUM
inlawrev-18385	115	8	)	)	PUNCT
inlawrev-18385	115	9	.	.	PUNCT
inlawrev-18385	116	1	21	21	NUM
inlawrev-18385	116	2	.	.	PUNCT
inlawrev-18385	117	1	i	i	PRON
inlawrev-18385	117	2	d.	d.	PROPN
inlawrev-18385	117	3	22	22	NUM
inlawrev-18385	117	4	.	.	PUNCT
inlawrev-18385	118	1	i	i	PRON
inlawrev-18385	118	2	d.	d.	PROPN
inlawrev-18385	118	3	23	23	NUM
inlawrev-18385	118	4	.	.	PUNCT
inlawrev-18385	119	1	pub	pub	NOUN
inlawrev-18385	119	2	.	.	PUNCT
inlawrev-18385	120	1	l.	l.	PROPN
inlawrev-18385	120	2	no	no	INTJ
inlawrev-18385	120	3	.	.	PROPN
inlawrev-18385	121	1	257	257	NUM
inlawrev-18385	121	2	-	-	SYM
inlawrev-18385	121	3	2013	2013	NUM
inlawrev-18385	121	4	,	,	PUNCT
inlawrev-18385	121	5	§	§	PROPN
inlawrev-18385	121	6	28	28	NUM
inlawrev-18385	121	7	,	,	PUNCT
inlawrev-18385	121	8	2013	2013	NUM
inlawrev-18385	121	9	ind	ind	NOUN
inlawrev-18385	121	10	.	.	PUNCT
inlawrev-18385	122	1	acts	act	VERB
inlawrev-18385	122	2	3486	3486	NUM
inlawrev-18385	122	3	,	,	PUNCT
inlawrev-18385	122	4	3521	3521	NUM
inlawrev-18385	122	5	-	-	SYM
inlawrev-18385	122	6	22	22	NUM
inlawrev-18385	122	7	(	(	PUNCT
inlawrev-18385	122	8	amending	amend	VERB
inlawrev-18385	122	9	ind	ind	NOUN
inlawrev-18385	122	10	.	.	PUNCT
inlawrev-18385	123	1	code	code	PROPN
inlawrev-18385	123	2	§	§	PROPN
inlawrev-18385	123	3	6	6	NUM
inlawrev-18385	123	4	-	-	SYM
inlawrev-18385	123	5	1.120.6	1.120.6	NUM
inlawrev-18385	123	6	-	-	PUNCT
inlawrev-18385	123	7	2	2	NUM
inlawrev-18385	123	8	)	)	PUNCT
inlawrev-18385	123	9	.	.	PUNCT
inlawrev-18385	124	1	24	24	NUM
inlawrev-18385	124	2	.	.	PUNCT
inlawrev-18385	125	1	pub	pub	NOUN
inlawrev-18385	125	2	.	.	PUNCT
inlawrev-18385	126	1	l.	l.	PROPN
inlawrev-18385	127	1	no	no	INTJ
inlawrev-18385	127	2	.	.	PROPN
inlawrev-18385	128	1	235	235	NUM
inlawrev-18385	128	2	-	-	SYM
inlawrev-18385	128	3	2013	2013	NUM
inlawrev-18385	128	4	,	,	PUNCT
inlawrev-18385	128	5	§	§	PROPN
inlawrev-18385	128	6	1	1	NUM
inlawrev-18385	128	7	,	,	PUNCT
inlawrev-18385	128	8	2013	2013	NUM
inlawrev-18385	128	9	ind	ind	NOUN
inlawrev-18385	128	10	.	.	PUNCT
inlawrev-18385	129	1	acts	act	VERB
inlawrev-18385	129	2	3344	3344	NUM
inlawrev-18385	129	3	,	,	PUNCT
inlawrev-18385	129	4	3344	3344	NUM
inlawrev-18385	129	5	(	(	PUNCT
inlawrev-18385	129	6	codified	codify	VERB
inlawrev-18385	129	7	at	at	ADP
inlawrev-18385	129	8	ind	ind	PROPN
inlawrev-18385	129	9	.	.	PUNCT
inlawrev-18385	130	1	code	code	PROPN
inlawrev-18385	130	2	§	§	PROPN
inlawrev-18385	130	3	6	6	NUM
inlawrev-18385	130	4	-	-	SYM
inlawrev-18385	130	5	1.1	1.1	NUM
inlawrev-18385	130	6	-	-	NUM
inlawrev-18385	130	7	44.3	44.3	NUM
inlawrev-18385	130	8	)	)	PUNCT
inlawrev-18385	130	9	.	.	PUNCT
inlawrev-18385	131	1	25	25	NUM
inlawrev-18385	131	2	.	.	PUNCT
inlawrev-18385	132	1	i	i	PRON
inlawrev-18385	132	2	d.	d.	PROPN
inlawrev-18385	132	3	§	§	PROPN
inlawrev-18385	132	4	2	2	NUM
inlawrev-18385	132	5	,	,	PUNCT
inlawrev-18385	132	6	2013	2013	NUM
inlawrev-18385	132	7	ind	ind	NOUN
inlawrev-18385	132	8	.	.	PUNCT
inlawrev-18385	133	1	acts	act	VERB
inlawrev-18385	133	2	at	at	ADP
inlawrev-18385	133	3	3344	3344	NUM
inlawrev-18385	133	4	-	-	SYM
inlawrev-18385	133	5	45	45	NUM
inlawrev-18385	133	6	(	(	PUNCT
inlawrev-18385	133	7	amending	amend	VERB
inlawrev-18385	133	8	ind	ind	NOUN
inlawrev-18385	133	9	.	.	PUNCT
inlawrev-18385	134	1	code	code	PROPN
inlawrev-18385	134	2	§	§	PROPN
inlawrev-18385	134	3	6	6	NUM
inlawrev-18385	134	4	-	-	SYM
inlawrev-18385	134	5	1.1	1.1	NUM
inlawrev-18385	134	6	-	-	PUNCT
inlawrev-18385	134	7	26	26	NUM
inlawrev-18385	134	8	-	-	SYM
inlawrev-18385	134	9	5	5	NUM
inlawrev-18385	134	10	)	)	PUNCT
inlawrev-18385	134	11	.	.	PUNCT
inlawrev-18385	135	1	26	26	NUM
inlawrev-18385	135	2	.	.	PUNCT
inlawrev-18385	136	1	i	i	PRON
inlawrev-18385	136	2	d.	d.	PROPN
inlawrev-18385	136	3	§	§	PROPN
inlawrev-18385	136	4	4	4	NUM
inlawrev-18385	136	5	,	,	PUNCT
inlawrev-18385	136	6	2013	2013	NUM
inlawrev-18385	136	7	ind	ind	NOUN
inlawrev-18385	136	8	.	.	PUNCT
inlawrev-18385	137	1	acts	act	VERB
inlawrev-18385	137	2	at	at	ADP
inlawrev-18385	137	3	3347	3347	NUM
inlawrev-18385	137	4	-	-	SYM
inlawrev-18385	137	5	48	48	NUM
inlawrev-18385	137	6	(	(	PUNCT
inlawrev-18385	137	7	amending	amend	VERB
inlawrev-18385	137	8	ind	ind	NOUN
inlawrev-18385	137	9	.	.	PUNCT
inlawrev-18385	138	1	code	code	PROPN
inlawrev-18385	138	2	§	§	PROPN
inlawrev-18385	138	3	6	6	NUM
inlawrev-18385	138	4	-	-	SYM
inlawrev-18385	138	5	1.1	1.1	NUM
inlawrev-18385	138	6	-	-	PUNCT
inlawrev-18385	138	7	37	37	NUM
inlawrev-18385	138	8	-	-	SYM
inlawrev-18385	138	9	11	11	NUM
inlawrev-18385	138	10	)	)	PUNCT
inlawrev-18385	138	11	.	.	PUNCT
inlawrev-18385	139	1	27	27	NUM
inlawrev-18385	139	2	.	.	PUNCT
inlawrev-18385	140	1	i	i	PRON
inlawrev-18385	140	2	d.	d.	PROPN
inlawrev-18385	140	3	§	§	PROPN
inlawrev-18385	140	4	3	3	NUM
inlawrev-18385	140	5	,	,	PUNCT
inlawrev-18385	140	6	2013	2013	NUM
inlawrev-18385	140	7	ind	ind	NOUN
inlawrev-18385	140	8	.	.	PUNCT
inlawrev-18385	141	1	acts	act	VERB
inlawrev-18385	141	2	at	at	ADP
inlawrev-18385	141	3	3345	3345	NUM
inlawrev-18385	141	4	-	-	SYM
inlawrev-18385	141	5	46	46	NUM
inlawrev-18385	141	6	(	(	PUNCT
inlawrev-18385	141	7	amending	amend	VERB
inlawrev-18385	141	8	ind	ind	NOUN
inlawrev-18385	141	9	.	.	PUNCT
inlawrev-18385	142	1	code	code	PROPN
inlawrev-18385	142	2	§	§	PROPN
inlawrev-18385	142	3	6	6	NUM
inlawrev-18385	142	4	-	-	SYM
inlawrev-18385	142	5	1.1	1.1	NUM
inlawrev-18385	142	6	-	-	PUNCT
inlawrev-18385	142	7	37	37	NUM
inlawrev-18385	142	8	-	-	SYM
inlawrev-18385	142	9	9	9	NUM
inlawrev-18385	142	10	)	)	PUNCT
inlawrev-18385	142	11	.	.	PUNCT
inlawrev-18385	143	1	2014	2014	NUM
inlawrev-18385	143	2	]	]	PUNCT
inlawrev-18385	143	3	taxation	taxation	NOUN
inlawrev-18385	143	4	1177	1177	NUM
inlawrev-18385	143	5	on	on	ADP
inlawrev-18385	143	6	the	the	DET
inlawrev-18385	143	7	tax	tax	NOUN
inlawrev-18385	143	8	resale	resale	NOUN
inlawrev-18385	143	9	front	front	NOUN
inlawrev-18385	143	10	,	,	PUNCT
inlawrev-18385	143	11	the	the	DET
inlawrev-18385	143	12	ga	ga	PROPN
inlawrev-18385	143	13	expanded	expand	VERB
inlawrev-18385	143	14	the	the	DET
inlawrev-18385	143	15	definition	definition	NOUN
inlawrev-18385	143	16	of	of	ADP
inlawrev-18385	143	17	“	"	PUNCT
inlawrev-18385	143	18	vacant	vacant	ADJ
inlawrev-18385	143	19	parcel	parcel	NOUN
inlawrev-18385	143	20	”	"	PUNCT
inlawrev-18385	143	21	that	that	PRON
inlawrev-18385	143	22	may	may	AUX
inlawrev-18385	143	23	be	be	AUX
inlawrev-18385	143	24	sold	sell	VERB
inlawrev-18385	143	25	by	by	ADP
inlawrev-18385	143	26	a	a	DET
inlawrev-18385	143	27	county	county	NOUN
inlawrev-18385	143	28	to	to	PART
inlawrev-18385	143	29	include	include	VERB
inlawrev-18385	143	30	vacant	vacant	ADJ
inlawrev-18385	143	31	or	or	CCONJ
inlawrev-18385	143	32	abandoned	abandon	VERB
inlawrev-18385	143	33	properties	property	NOUN
inlawrev-18385	143	34	that	that	PRON
inlawrev-18385	143	35	contain	contain	VERB
inlawrev-18385	143	36	a	a	DET
inlawrev-18385	143	37	residential	residential	ADJ
inlawrev-18385	143	38	-	-	PUNCT
inlawrev-18385	143	39	use	use	NOUN
inlawrev-18385	143	40	structure28	structure28	NOUN
inlawrev-18385	143	41	and	and	CCONJ
inlawrev-18385	143	42	eliminated	eliminate	VERB
inlawrev-18385	143	43	the	the	DET
inlawrev-18385	143	44	five	five	NUM
inlawrev-18385	143	45	-	-	PUNCT
inlawrev-18385	143	46	year	year	NOUN
inlawrev-18385	143	47	property	property	NOUN
inlawrev-18385	143	48	tax	tax	NOUN
inlawrev-18385	143	49	exemption	exemption	NOUN
inlawrev-18385	143	50	for	for	ADP
inlawrev-18385	143	51	vacant	vacant	ADJ
inlawrev-18385	143	52	parcels	parcel	NOUN
inlawrev-18385	143	53	that	that	PRON
inlawrev-18385	143	54	are	be	AUX
inlawrev-18385	143	55	consolidated	consolidate	VERB
inlawrev-18385	143	56	into	into	ADP
inlawrev-18385	143	57	the	the	DET
inlawrev-18385	143	58	acquirer	acquirer	NOUN
inlawrev-18385	143	59	’s	’s	PART
inlawrev-18385	143	60	contiguous	contiguous	ADJ
inlawrev-18385	143	61	property	property	NOUN
inlawrev-18385	143	62	after	after	ADP
inlawrev-18385	143	63	june	june	PROPN
inlawrev-18385	143	64	30	30	NUM
inlawrev-18385	143	65	,	,	PUNCT
inlawrev-18385	143	66	2013.29	2013.29	NUM
inlawrev-18385	143	67	in	in	ADP
inlawrev-18385	143	68	what	what	PRON
inlawrev-18385	143	69	must	must	AUX
inlawrev-18385	143	70	be	be	AUX
inlawrev-18385	143	71	a	a	DET
inlawrev-18385	143	72	sign	sign	NOUN
inlawrev-18385	143	73	of	of	ADP
inlawrev-18385	143	74	the	the	DET
inlawrev-18385	143	75	times	time	NOUN
inlawrev-18385	143	76	,	,	PUNCT
inlawrev-18385	143	77	the	the	DET
inlawrev-18385	143	78	ga	ga	PROPN
inlawrev-18385	143	79	added	add	VERB
inlawrev-18385	143	80	another	another	DET
inlawrev-18385	143	81	way	way	NOUN
inlawrev-18385	143	82	that	that	PRON
inlawrev-18385	143	83	a	a	DET
inlawrev-18385	143	84	township	township	NOUN
inlawrev-18385	143	85	may	may	AUX
inlawrev-18385	143	86	become	become	VERB
inlawrev-18385	143	87	a	a	DET
inlawrev-18385	143	88	distressed	distressed	ADJ
inlawrev-18385	143	89	political	political	ADJ
inlawrev-18385	143	90	subdivision	subdivision	NOUN
inlawrev-18385	143	91	requiring	require	VERB
inlawrev-18385	143	92	oversight	oversight	NOUN
inlawrev-18385	143	93	by	by	ADP
inlawrev-18385	143	94	an	an	DET
inlawrev-18385	143	95	emergency	emergency	NOUN
inlawrev-18385	143	96	manager	manager	NOUN
inlawrev-18385	143	97	.	.	PUNCT
inlawrev-18385	144	1	specifically	specifically	ADV
inlawrev-18385	144	2	,	,	PUNCT
inlawrev-18385	144	3	the	the	DET
inlawrev-18385	144	4	distressed	distressed	ADJ
inlawrev-18385	144	5	unit	unit	NOUN
inlawrev-18385	144	6	appeal	appeal	NOUN
inlawrev-18385	144	7	board	board	NOUN
inlawrev-18385	144	8	now	now	ADV
inlawrev-18385	144	9	has	have	VERB
inlawrev-18385	144	10	the	the	DET
inlawrev-18385	144	11	power	power	NOUN
inlawrev-18385	144	12	to	to	PART
inlawrev-18385	144	13	designate	designate	VERB
inlawrev-18385	144	14	any	any	DET
inlawrev-18385	144	15	township	township	NOUN
inlawrev-18385	144	16	as	as	ADP
inlawrev-18385	144	17	a	a	DET
inlawrev-18385	144	18	distressed	distressed	ADJ
inlawrev-18385	144	19	political	political	ADJ
inlawrev-18385	144	20	subdivision	subdivision	NOUN
inlawrev-18385	144	21	when	when	SCONJ
inlawrev-18385	144	22	its	its	PRON
inlawrev-18385	144	23	property	property	NOUN
inlawrev-18385	144	24	tax	tax	NOUN
inlawrev-18385	144	25	rate	rate	NOUN
inlawrev-18385	144	26	for	for	ADP
inlawrev-18385	144	27	township	township	NOUN
inlawrev-18385	144	28	assistance	assistance	NOUN
inlawrev-18385	144	29	is	be	AUX
inlawrev-18385	144	30	more	more	ADJ
inlawrev-18385	144	31	than	than	ADP
inlawrev-18385	144	32	twelve	twelve	NUM
inlawrev-18385	144	33	times	time	NOUN
inlawrev-18385	144	34	the	the	DET
inlawrev-18385	144	35	statewide	statewide	ADJ
inlawrev-18385	144	36	average	average	NOUN
inlawrev-18385	144	37	determined	determine	VERB
inlawrev-18385	144	38	by	by	ADP
inlawrev-18385	144	39	the	the	DET
inlawrev-18385	144	40	dlgf.30	dlgf.30	VERB
inlawrev-18385	144	41	the	the	DET
inlawrev-18385	144	42	distressed	distressed	ADJ
inlawrev-18385	144	43	unit	unit	NOUN
inlawrev-18385	144	44	appeal	appeal	NOUN
inlawrev-18385	144	45	board	board	NOUN
inlawrev-18385	144	46	is	be	AUX
inlawrev-18385	144	47	similarly	similarly	ADV
inlawrev-18385	144	48	authorized	authorize	VERB
inlawrev-18385	144	49	to	to	PART
inlawrev-18385	144	50	terminate	terminate	VERB
inlawrev-18385	144	51	that	that	DET
inlawrev-18385	144	52	status	status	NOUN
inlawrev-18385	144	53	when	when	SCONJ
inlawrev-18385	144	54	either	either	CCONJ
inlawrev-18385	144	55	(	(	PUNCT
inlawrev-18385	144	56	1	1	X
inlawrev-18385	144	57	)	)	PUNCT
inlawrev-18385	144	58	the	the	DET
inlawrev-18385	144	59	distressed	distressed	ADJ
inlawrev-18385	144	60	township	township	NOUN
inlawrev-18385	144	61	’s	’s	PART
inlawrev-18385	144	62	property	property	NOUN
inlawrev-18385	144	63	tax	tax	NOUN
inlawrev-18385	144	64	rate	rate	NOUN
inlawrev-18385	144	65	for	for	ADP
inlawrev-18385	144	66	township	township	NOUN
inlawrev-18385	144	67	assistance	assistance	NOUN
inlawrev-18385	144	68	drops	drop	VERB
inlawrev-18385	144	69	below	below	ADP
inlawrev-18385	144	70	twelve	twelve	NUM
inlawrev-18385	144	71	times	time	NOUN
inlawrev-18385	144	72	the	the	DET
inlawrev-18385	144	73	statewide	statewide	ADJ
inlawrev-18385	144	74	average	average	NOUN
inlawrev-18385	144	75	or	or	CCONJ
inlawrev-18385	144	76	(	(	PUNCT
inlawrev-18385	144	77	2	2	NUM
inlawrev-18385	144	78	)	)	PUNCT
inlawrev-18385	144	79	the	the	DET
inlawrev-18385	144	80	distressed	distressed	ADJ
inlawrev-18385	144	81	township	township	NOUN
inlawrev-18385	144	82	gets	get	VERB
inlawrev-18385	144	83	a	a	DET
inlawrev-18385	144	84	new	new	ADJ
inlawrev-18385	144	85	executive	executive	NOUN
inlawrev-18385	144	86	who	who	PRON
inlawrev-18385	144	87	adopts	adopt	VERB
inlawrev-18385	144	88	a	a	DET
inlawrev-18385	144	89	plan	plan	NOUN
inlawrev-18385	144	90	to	to	PART
inlawrev-18385	144	91	lower	lower	VERB
inlawrev-18385	144	92	its	its	PRON
inlawrev-18385	144	93	township	township	NOUN
inlawrev-18385	144	94	assistance	assistance	NOUN
inlawrev-18385	144	95	property	property	NOUN
inlawrev-18385	144	96	tax	tax	NOUN
inlawrev-18385	144	97	rate.31	rate.31	NOUN
inlawrev-18385	144	98	the	the	DET
inlawrev-18385	144	99	ga	ga	PROPN
inlawrev-18385	144	100	also	also	ADV
inlawrev-18385	144	101	spent	spend	VERB
inlawrev-18385	144	102	time	time	NOUN
inlawrev-18385	144	103	on	on	ADP
inlawrev-18385	144	104	the	the	DET
inlawrev-18385	144	105	property	property	NOUN
inlawrev-18385	144	106	tax	tax	NOUN
inlawrev-18385	144	107	benefits	benefit	NOUN
inlawrev-18385	144	108	of	of	ADP
inlawrev-18385	144	109	intergovernmental	intergovernmental	ADJ
inlawrev-18385	144	110	cooperation	cooperation	NOUN
inlawrev-18385	144	111	and	and	CCONJ
inlawrev-18385	144	112	,	,	PUNCT
inlawrev-18385	144	113	in	in	ADP
inlawrev-18385	144	114	the	the	DET
inlawrev-18385	144	115	most	most	ADV
inlawrev-18385	144	116	extreme	extreme	ADJ
inlawrev-18385	144	117	form	form	NOUN
inlawrev-18385	144	118	of	of	ADP
inlawrev-18385	144	119	cooperation	cooperation	NOUN
inlawrev-18385	144	120	,	,	PUNCT
inlawrev-18385	144	121	local	local	ADJ
inlawrev-18385	144	122	government	government	NOUN
inlawrev-18385	144	123	consolidation	consolidation	NOUN
inlawrev-18385	144	124	(	(	PUNCT
inlawrev-18385	144	125	e.g.	e.g.	ADV
inlawrev-18385	144	126	,	,	PUNCT
inlawrev-18385	144	127	township	township	NOUN
inlawrev-18385	144	128	mergers	merger	NOUN
inlawrev-18385	144	129	)	)	PUNCT
inlawrev-18385	144	130	.	.	PUNCT
inlawrev-18385	145	1	the	the	DET
inlawrev-18385	145	2	dlgf	dlgf	NOUN
inlawrev-18385	145	3	is	be	AUX
inlawrev-18385	145	4	instructed	instruct	VERB
inlawrev-18385	145	5	to	to	PART
inlawrev-18385	145	6	select	select	VERB
inlawrev-18385	145	7	up	up	ADP
inlawrev-18385	145	8	to	to	PART
inlawrev-18385	145	9	three	three	NUM
inlawrev-18385	145	10	counties	county	NOUN
inlawrev-18385	145	11	for	for	ADP
inlawrev-18385	145	12	participation	participation	NOUN
inlawrev-18385	145	13	in	in	ADP
inlawrev-18385	145	14	a	a	DET
inlawrev-18385	145	15	pilot	pilot	NOUN
inlawrev-18385	145	16	program	program	NOUN
inlawrev-18385	145	17	in	in	ADP
inlawrev-18385	145	18	which	which	PRON
inlawrev-18385	145	19	the	the	DET
inlawrev-18385	145	20	counties	county	NOUN
inlawrev-18385	145	21	will	will	AUX
inlawrev-18385	145	22	go	go	VERB
inlawrev-18385	145	23	through	through	ADP
inlawrev-18385	145	24	a	a	DET
inlawrev-18385	145	25	“	"	PUNCT
inlawrev-18385	145	26	more	more	ADV
inlawrev-18385	145	27	thorough	thorough	ADJ
inlawrev-18385	145	28	nonbinding	nonbinding	NOUN
inlawrev-18385	145	29	review	review	NOUN
inlawrev-18385	145	30	”	"	PUNCT
inlawrev-18385	145	31	of	of	ADP
inlawrev-18385	145	32	their	their	PRON
inlawrev-18385	145	33	taxing	tax	VERB
inlawrev-18385	145	34	units	unit	NOUN
inlawrev-18385	145	35	’	'	PUNCT
inlawrev-18385	145	36	“	"	PUNCT
inlawrev-18385	145	37	budgets	budget	NOUN
inlawrev-18385	145	38	,	,	PUNCT
inlawrev-18385	145	39	property	property	NOUN
inlawrev-18385	145	40	tax	tax	NOUN
inlawrev-18385	145	41	rates	rate	NOUN
inlawrev-18385	145	42	,	,	PUNCT
inlawrev-18385	145	43	and	and	CCONJ
inlawrev-18385	145	44	property	property	NOUN
inlawrev-18385	145	45	tax	tax	NOUN
inlawrev-18385	145	46	levies	levy	NOUN
inlawrev-18385	145	47	”	"	PUNCT
inlawrev-18385	145	48	to	to	PART
inlawrev-18385	145	49	help	help	VERB
inlawrev-18385	145	50	increase	increase	VERB
inlawrev-18385	145	51	cooperation	cooperation	NOUN
inlawrev-18385	145	52	among	among	ADP
inlawrev-18385	145	53	taxing	tax	VERB
inlawrev-18385	145	54	units.32	units.32	PROPN
inlawrev-18385	145	55	each	each	DET
inlawrev-18385	145	56	year	year	NOUN
inlawrev-18385	145	57	,	,	PUNCT
inlawrev-18385	145	58	the	the	DET
inlawrev-18385	145	59	dlgf	dlgf	NOUN
inlawrev-18385	145	60	must	must	AUX
inlawrev-18385	145	61	prepare	prepare	VERB
inlawrev-18385	145	62	an	an	DET
inlawrev-18385	145	63	analysis	analysis	NOUN
inlawrev-18385	145	64	of	of	ADP
inlawrev-18385	145	65	the	the	DET
inlawrev-18385	145	66	taxing	tax	VERB
inlawrev-18385	145	67	units	unit	NOUN
inlawrev-18385	145	68	’	'	PUNCT
inlawrev-18385	145	69	data	datum	NOUN
inlawrev-18385	145	70	for	for	ADP
inlawrev-18385	145	71	each	each	DET
inlawrev-18385	145	72	pilot	pilot	NOUN
inlawrev-18385	145	73	county	county	NOUN
inlawrev-18385	145	74	and	and	CCONJ
inlawrev-18385	145	75	the	the	DET
inlawrev-18385	145	76	county	county	NOUN
inlawrev-18385	145	77	must	must	AUX
inlawrev-18385	145	78	review	review	VERB
inlawrev-18385	145	79	and	and	CCONJ
inlawrev-18385	145	80	issue	issue	VERB
inlawrev-18385	145	81	a	a	DET
inlawrev-18385	145	82	nonbinding	nonbinding	NOUN
inlawrev-18385	145	83	recommendation	recommendation	NOUN
inlawrev-18385	145	84	before	before	SCONJ
inlawrev-18385	145	85	the	the	DET
inlawrev-18385	145	86	taxing	tax	VERB
inlawrev-18385	145	87	units	unit	NOUN
inlawrev-18385	145	88	finalize	finalize	VERB
inlawrev-18385	145	89	their	their	PRON
inlawrev-18385	145	90	“	"	PUNCT
inlawrev-18385	145	91	budgets	budget	NOUN
inlawrev-18385	145	92	,	,	PUNCT
inlawrev-18385	145	93	property	property	NOUN
inlawrev-18385	145	94	tax	tax	NOUN
inlawrev-18385	145	95	rates	rate	NOUN
inlawrev-18385	145	96	,	,	PUNCT
inlawrev-18385	145	97	and	and	CCONJ
inlawrev-18385	145	98	property	property	NOUN
inlawrev-18385	145	99	tax	tax	NOUN
inlawrev-18385	145	100	levies	levy	NOUN
inlawrev-18385	145	101	”	"	PUNCT
inlawrev-18385	145	102	for	for	ADP
inlawrev-18385	145	103	the	the	DET
inlawrev-18385	145	104	year.33	year.33	PROPN
inlawrev-18385	145	105	each	each	DET
inlawrev-18385	145	106	year	year	NOUN
inlawrev-18385	145	107	,	,	PUNCT
inlawrev-18385	145	108	the	the	DET
inlawrev-18385	145	109	dlgf	dlgf	NOUN
inlawrev-18385	145	110	must	must	AUX
inlawrev-18385	145	111	also	also	ADV
inlawrev-18385	145	112	submit	submit	VERB
inlawrev-18385	145	113	a	a	DET
inlawrev-18385	145	114	report	report	NOUN
inlawrev-18385	145	115	to	to	ADP
inlawrev-18385	145	116	the	the	DET
inlawrev-18385	145	117	commission	commission	NOUN
inlawrev-18385	145	118	on	on	ADP
inlawrev-18385	145	119	state	state	NOUN
inlawrev-18385	145	120	tax	tax	NOUN
inlawrev-18385	145	121	and	and	CCONJ
inlawrev-18385	145	122	financing	financing	NOUN
inlawrev-18385	145	123	policy	policy	NOUN
inlawrev-18385	145	124	discussing	discuss	VERB
inlawrev-18385	145	125	whether	whether	SCONJ
inlawrev-18385	145	126	the	the	DET
inlawrev-18385	145	127	pilot	pilot	NOUN
inlawrev-18385	145	128	program	program	NOUN
inlawrev-18385	145	129	’s	’s	PART
inlawrev-18385	145	130	nonbinding	nonbinding	NOUN
inlawrev-18385	145	131	review	review	NOUN
inlawrev-18385	145	132	“	"	PUNCT
inlawrev-18385	145	133	is	be	AUX
inlawrev-18385	145	134	fostering	foster	VERB
inlawrev-18385	145	135	cooperation	cooperation	NOUN
inlawrev-18385	145	136	among	among	ADP
inlawrev-18385	145	137	taxing	tax	VERB
inlawrev-18385	145	138	units	unit	NOUN
inlawrev-18385	145	139	in	in	ADP
inlawrev-18385	145	140	the	the	DET
inlawrev-18385	145	141	adoption	adoption	NOUN
inlawrev-18385	145	142	of	of	ADP
inlawrev-18385	145	143	their	their	PRON
inlawrev-18385	145	144	budgets	budget	NOUN
inlawrev-18385	145	145	,	,	PUNCT
inlawrev-18385	145	146	property	property	NOUN
inlawrev-18385	145	147	tax	tax	NOUN
inlawrev-18385	145	148	rates	rate	NOUN
inlawrev-18385	145	149	,	,	PUNCT
inlawrev-18385	145	150	and	and	CCONJ
inlawrev-18385	145	151	property	property	NOUN
inlawrev-18385	145	152	tax	tax	NOUN
inlawrev-18385	145	153	levies	levy	NOUN
inlawrev-18385	145	154	.	.	PUNCT
inlawrev-18385	146	1	”34	”34	ADP
inlawrev-18385	146	2	for	for	ADP
inlawrev-18385	146	3	new	new	ADJ
inlawrev-18385	146	4	consolidations	consolidation	NOUN
inlawrev-18385	146	5	,	,	PUNCT
inlawrev-18385	146	6	the	the	DET
inlawrev-18385	146	7	resulting	result	VERB
inlawrev-18385	146	8	political	political	ADJ
inlawrev-18385	146	9	subdivision	subdivision	NOUN
inlawrev-18385	146	10	is	be	AUX
inlawrev-18385	146	11	now	now	ADV
inlawrev-18385	146	12	guaranteed	guarantee	VERB
inlawrev-18385	146	13	power	power	NOUN
inlawrev-18385	146	14	to	to	ADP
inlawrev-18385	146	15	“	"	PUNCT
inlawrev-18385	146	16	[	[	X
inlawrev-18385	146	17	i]mpose	i]mpose	ADP
inlawrev-18385	146	18	any	any	DET
inlawrev-18385	146	19	tax	tax	NOUN
inlawrev-18385	146	20	levy	levy	NOUN
inlawrev-18385	146	21	or	or	CCONJ
inlawrev-18385	146	22	adapt	adapt	VERB
inlawrev-18385	146	23	any	any	DET
inlawrev-18385	146	24	tax	tax	NOUN
inlawrev-18385	146	25	that	that	SCONJ
inlawrev-18385	146	26	one	one	NUM
inlawrev-18385	146	27	(	(	PUNCT
inlawrev-18385	146	28	1	1	NUM
inlawrev-18385	146	29	)	)	PUNCT
inlawrev-18385	146	30	or	or	CCONJ
inlawrev-18385	146	31	more	more	ADJ
inlawrev-18385	146	32	of	of	ADP
inlawrev-18385	146	33	the	the	DET
inlawrev-18385	146	34	reorganizing	reorganize	VERB
inlawrev-18385	146	35	political	political	ADJ
inlawrev-18385	146	36	subdivisions	subdivision	NOUN
inlawrev-18385	146	37	were	be	AUX
inlawrev-18385	146	38	authorized	authorize	VERB
inlawrev-18385	146	39	to	to	PART
inlawrev-18385	146	40	impose	impose	VERB
inlawrev-18385	146	41	or	or	CCONJ
inlawrev-18385	146	42	adopt	adopt	VERB
inlawrev-18385	146	43	before	before	ADP
inlawrev-18385	146	44	the	the	DET
inlawrev-18385	146	45	reorganization	reorganization	NOUN
inlawrev-18385	146	46	.	.	PUNCT
inlawrev-18385	147	1	”35	”35	VERB
inlawrev-18385	147	2	the	the	DET
inlawrev-18385	147	3	consolidating	consolidating	NOUN
inlawrev-18385	147	4	subdivisions	subdivision	NOUN
inlawrev-18385	147	5	’	'	PUNCT
inlawrev-18385	147	6	plan	plan	NOUN
inlawrev-18385	147	7	of	of	ADP
inlawrev-18385	147	8	reorganization	reorganization	NOUN
inlawrev-18385	147	9	must	must	AUX
inlawrev-18385	147	10	state	state	VERB
inlawrev-18385	147	11	the	the	DET
inlawrev-18385	147	12	amount	amount	NOUN
inlawrev-18385	147	13	,	,	PUNCT
inlawrev-18385	147	14	if	if	SCONJ
inlawrev-18385	147	15	any	any	PRON
inlawrev-18385	147	16	,	,	PUNCT
inlawrev-18385	147	17	that	that	SCONJ
inlawrev-18385	147	18	the	the	DET
inlawrev-18385	147	19	dlgf	dlgf	NOUN
inlawrev-18385	147	20	shall	shall	AUX
inlawrev-18385	147	21	decrease	decrease	VERB
inlawrev-18385	147	22	the	the	DET
inlawrev-18385	147	23	new	new	ADJ
inlawrev-18385	147	24	consolidated	consolidated	ADJ
inlawrev-18385	147	25	28	28	NUM
inlawrev-18385	147	26	.	.	PUNCT
inlawrev-18385	148	1	pub	pub	NOUN
inlawrev-18385	148	2	.	.	PUNCT
inlawrev-18385	149	1	l.	l.	PROPN
inlawrev-18385	149	2	no	no	INTJ
inlawrev-18385	149	3	.	.	PROPN
inlawrev-18385	150	1	118	118	NUM
inlawrev-18385	150	2	-	-	SYM
inlawrev-18385	150	3	2013	2013	NUM
inlawrev-18385	150	4	,	,	PUNCT
inlawrev-18385	150	5	§	§	PROPN
inlawrev-18385	150	6	6	6	NUM
inlawrev-18385	150	7	,	,	PUNCT
inlawrev-18385	150	8	2013	2013	NUM
inlawrev-18385	150	9	ind	ind	NOUN
inlawrev-18385	150	10	.	.	PUNCT
inlawrev-18385	151	1	acts	act	VERB
inlawrev-18385	151	2	836	836	NUM
inlawrev-18385	151	3	,	,	PUNCT
inlawrev-18385	151	4	840	840	NUM
inlawrev-18385	151	5	-	-	SYM
inlawrev-18385	151	6	41	41	NUM
inlawrev-18385	151	7	(	(	PUNCT
inlawrev-18385	151	8	amending	amend	VERB
inlawrev-18385	151	9	ind	ind	NOUN
inlawrev-18385	151	10	.	.	PUNCT
inlawrev-18385	152	1	code	code	PROPN
inlawrev-18385	152	2	§	§	PROPN
inlawrev-18385	152	3	6	6	NUM
inlawrev-18385	152	4	-	-	SYM
inlawrev-18385	152	5	1.1	1.1	NUM
inlawrev-18385	152	6	-	-	PUNCT
inlawrev-18385	152	7	246.8(b	246.8(b	NUM
inlawrev-18385	152	8	)	)	PUNCT
inlawrev-18385	152	9	)	)	PUNCT
inlawrev-18385	152	10	.	.	PUNCT
inlawrev-18385	153	1	29	29	NUM
inlawrev-18385	153	2	.	.	PUNCT
inlawrev-18385	154	1	i	i	PRON
inlawrev-18385	154	2	d.	d.	PROPN
inlawrev-18385	154	3	§	§	PROPN
inlawrev-18385	154	4	6	6	NUM
inlawrev-18385	154	5	,	,	PUNCT
inlawrev-18385	154	6	2013	2013	NUM
inlawrev-18385	154	7	ind	ind	NOUN
inlawrev-18385	154	8	.	.	PUNCT
inlawrev-18385	155	1	acts	act	VERB
inlawrev-18385	155	2	at	at	ADP
inlawrev-18385	155	3	844	844	NUM
inlawrev-18385	155	4	(	(	PUNCT
inlawrev-18385	155	5	amending	amend	VERB
inlawrev-18385	155	6	ind	ind	NOUN
inlawrev-18385	155	7	.	.	PUNCT
inlawrev-18385	156	1	code	code	PROPN
inlawrev-18385	156	2	§	§	PROPN
inlawrev-18385	156	3	6	6	NUM
inlawrev-18385	156	4	-	-	SYM
inlawrev-18385	156	5	1.1	1.1	NUM
inlawrev-18385	156	6	-	-	PUNCT
inlawrev-18385	156	7	24	24	NUM
inlawrev-18385	156	8	-	-	PUNCT
inlawrev-18385	156	9	6.8(m	6.8(m	NUM
inlawrev-18385	156	10	)	)	PUNCT
inlawrev-18385	156	11	)	)	PUNCT
inlawrev-18385	156	12	.	.	PUNCT
inlawrev-18385	157	1	30	30	NUM
inlawrev-18385	157	2	.	.	PUNCT
inlawrev-18385	158	1	pub	pub	NOUN
inlawrev-18385	158	2	.	.	PUNCT
inlawrev-18385	159	1	l.	l.	PROPN
inlawrev-18385	159	2	no	no	INTJ
inlawrev-18385	159	3	.	.	PROPN
inlawrev-18385	160	1	234	234	NUM
inlawrev-18385	160	2	-	-	SYM
inlawrev-18385	160	3	2013	2013	NUM
inlawrev-18385	160	4	,	,	PUNCT
inlawrev-18385	160	5	§	§	PROPN
inlawrev-18385	160	6	3	3	NUM
inlawrev-18385	160	7	,	,	PUNCT
inlawrev-18385	160	8	2013	2013	NUM
inlawrev-18385	160	9	ind	ind	NOUN
inlawrev-18385	160	10	.	.	PUNCT
inlawrev-18385	161	1	acts	act	VERB
inlawrev-18385	161	2	3329	3329	NUM
inlawrev-18385	161	3	,	,	PUNCT
inlawrev-18385	161	4	3331	3331	NUM
inlawrev-18385	161	5	-	-	SYM
inlawrev-18385	161	6	32	32	NUM
inlawrev-18385	161	7	(	(	PUNCT
inlawrev-18385	161	8	codified	codify	VERB
inlawrev-18385	161	9	at	at	ADP
inlawrev-18385	161	10	ind	ind	PROPN
inlawrev-18385	161	11	.	.	PUNCT
inlawrev-18385	162	1	code	code	PROPN
inlawrev-18385	162	2	§	§	PROPN
inlawrev-18385	162	3	6	6	NUM
inlawrev-18385	162	4	-	-	SYM
inlawrev-18385	162	5	1.120.3	1.120.3	NUM
inlawrev-18385	162	6	-	-	PUNCT
inlawrev-18385	162	7	6.7	6.7	NUM
inlawrev-18385	162	8	)	)	PUNCT
inlawrev-18385	162	9	.	.	PUNCT
inlawrev-18385	163	1	31	31	NUM
inlawrev-18385	163	2	.	.	PUNCT
inlawrev-18385	164	1	i	i	PRON
inlawrev-18385	164	2	d.	d.	PROPN
inlawrev-18385	164	3	§	§	PROPN
inlawrev-18385	164	4	7	7	NUM
inlawrev-18385	164	5	,	,	PUNCT
inlawrev-18385	164	6	2013	2013	NUM
inlawrev-18385	164	7	ind	ind	NOUN
inlawrev-18385	164	8	.	.	PUNCT
inlawrev-18385	165	1	acts	act	VERB
inlawrev-18385	165	2	at	at	ADP
inlawrev-18385	165	3	3335	3335	NUM
inlawrev-18385	165	4	-	-	SYM
inlawrev-18385	165	5	36	36	NUM
inlawrev-18385	165	6	(	(	PUNCT
inlawrev-18385	165	7	amending	amend	VERB
inlawrev-18385	165	8	ind	ind	NOUN
inlawrev-18385	165	9	.	.	PUNCT
inlawrev-18385	166	1	code	code	PROPN
inlawrev-18385	166	2	§	§	PROPN
inlawrev-18385	166	3	6	6	NUM
inlawrev-18385	166	4	-	-	SYM
inlawrev-18385	166	5	1.1	1.1	NUM
inlawrev-18385	166	6	-	-	PUNCT
inlawrev-18385	166	7	20.3	20.3	NUM
inlawrev-18385	166	8	-	-	NUM
inlawrev-18385	166	9	13	13	NUM
inlawrev-18385	166	10	)	)	PUNCT
inlawrev-18385	166	11	.	.	PUNCT
inlawrev-18385	167	1	32	32	NUM
inlawrev-18385	167	2	.	.	PUNCT
inlawrev-18385	168	1	pub	pub	NOUN
inlawrev-18385	168	2	.	.	PUNCT
inlawrev-18385	169	1	l.	l.	PROPN
inlawrev-18385	169	2	no	no	INTJ
inlawrev-18385	169	3	.	.	PROPN
inlawrev-18385	170	1	257	257	NUM
inlawrev-18385	170	2	-	-	SYM
inlawrev-18385	170	3	2013	2013	NUM
inlawrev-18385	170	4	,	,	PUNCT
inlawrev-18385	170	5	§	§	PROPN
inlawrev-18385	170	6	8	8	NUM
inlawrev-18385	170	7	,	,	PUNCT
inlawrev-18385	170	8	2013	2013	NUM
inlawrev-18385	170	9	ind	ind	NOUN
inlawrev-18385	170	10	.	.	PUNCT
inlawrev-18385	171	1	acts	act	VERB
inlawrev-18385	171	2	3486	3486	NUM
inlawrev-18385	171	3	,	,	PUNCT
inlawrev-18385	171	4	3500	3500	NUM
inlawrev-18385	171	5	-	-	SYM
inlawrev-18385	171	6	01	01	NUM
inlawrev-18385	171	7	(	(	PUNCT
inlawrev-18385	171	8	codified	codify	VERB
inlawrev-18385	171	9	at	at	ADP
inlawrev-18385	171	10	ind	ind	PROPN
inlawrev-18385	171	11	.	.	PUNCT
inlawrev-18385	172	1	code	code	PROPN
inlawrev-18385	172	2	§	§	PROPN
inlawrev-18385	172	3	6	6	NUM
inlawrev-18385	172	4	-	-	SYM
inlawrev-18385	172	5	1.117	1.117	NUM
inlawrev-18385	172	6	-	-	PUNCT
inlawrev-18385	172	7	3.7	3.7	NUM
inlawrev-18385	172	8	)	)	PUNCT
inlawrev-18385	172	9	.	.	PUNCT
inlawrev-18385	173	1	33	33	NUM
inlawrev-18385	173	2	.	.	PUNCT
inlawrev-18385	174	1	i	i	PRON
inlawrev-18385	174	2	d.	d.	PROPN
inlawrev-18385	174	3	§	§	PROPN
inlawrev-18385	174	4	8	8	NUM
inlawrev-18385	174	5	,	,	PUNCT
inlawrev-18385	174	6	2013	2013	NUM
inlawrev-18385	174	7	ind	ind	NOUN
inlawrev-18385	174	8	.	.	PUNCT
inlawrev-18385	175	1	acts	act	VERB
inlawrev-18385	175	2	at	at	ADP
inlawrev-18385	175	3	3503	3503	NUM
inlawrev-18385	175	4	(	(	PUNCT
inlawrev-18385	175	5	codified	codify	VERB
inlawrev-18385	175	6	at	at	ADP
inlawrev-18385	175	7	ind	ind	PROPN
inlawrev-18385	175	8	.	.	PUNCT
inlawrev-18385	176	1	code	code	PROPN
inlawrev-18385	176	2	§	§	PROPN
inlawrev-18385	176	3	6	6	NUM
inlawrev-18385	176	4	-	-	SYM
inlawrev-18385	176	5	1.1	1.1	NUM
inlawrev-18385	176	6	-	-	PUNCT
inlawrev-18385	176	7	17	17	NUM
inlawrev-18385	176	8	-	-	SYM
inlawrev-18385	176	9	3.7(f	3.7(f	NUM
inlawrev-18385	176	10	)	)	PUNCT
inlawrev-18385	176	11	)	)	PUNCT
inlawrev-18385	176	12	.	.	PUNCT
inlawrev-18385	177	1	34	34	NUM
inlawrev-18385	177	2	.	.	PUNCT
inlawrev-18385	178	1	i	i	PRON
inlawrev-18385	178	2	d.	d.	PROPN
inlawrev-18385	178	3	§	§	PROPN
inlawrev-18385	178	4	8	8	NUM
inlawrev-18385	178	5	,	,	PUNCT
inlawrev-18385	178	6	2013	2013	NUM
inlawrev-18385	178	7	ind	ind	NOUN
inlawrev-18385	178	8	.	.	PUNCT
inlawrev-18385	179	1	acts	act	VERB
inlawrev-18385	179	2	at	at	ADP
inlawrev-18385	179	3	3504	3504	NUM
inlawrev-18385	179	4	(	(	PUNCT
inlawrev-18385	179	5	codified	codify	VERB
inlawrev-18385	179	6	at	at	ADP
inlawrev-18385	179	7	ind	ind	PROPN
inlawrev-18385	179	8	.	.	PUNCT
inlawrev-18385	180	1	code	code	PROPN
inlawrev-18385	180	2	§	§	PROPN
inlawrev-18385	180	3	6	6	NUM
inlawrev-18385	180	4	-	-	SYM
inlawrev-18385	180	5	1.1	1.1	NUM
inlawrev-18385	180	6	-	-	PUNCT
inlawrev-18385	180	7	17	17	NUM
inlawrev-18385	180	8	-	-	SYM
inlawrev-18385	180	9	3.7(h	3.7(h	NUM
inlawrev-18385	180	10	)	)	PUNCT
inlawrev-18385	180	11	)	)	PUNCT
inlawrev-18385	180	12	.	.	PUNCT
inlawrev-18385	181	1	35	35	NUM
inlawrev-18385	181	2	.	.	PUNCT
inlawrev-18385	182	1	pub	pub	NOUN
inlawrev-18385	182	2	.	.	PUNCT
inlawrev-18385	183	1	l.	l.	PROPN
inlawrev-18385	183	2	no	no	INTJ
inlawrev-18385	183	3	.	.	PUNCT
inlawrev-18385	184	1	255	255	NUM
inlawrev-18385	184	2	-	-	SYM
inlawrev-18385	184	3	2013	2013	NUM
inlawrev-18385	184	4	,	,	PUNCT
inlawrev-18385	184	5	§	§	PROPN
inlawrev-18385	184	6	9	9	NUM
inlawrev-18385	184	7	,	,	PUNCT
inlawrev-18385	184	8	2013	2013	NUM
inlawrev-18385	184	9	ind	ind	NOUN
inlawrev-18385	184	10	.	.	PUNCT
inlawrev-18385	185	1	acts	act	VERB
inlawrev-18385	185	2	3447	3447	NUM
inlawrev-18385	185	3	,	,	PUNCT
inlawrev-18385	185	4	3454	3454	NUM
inlawrev-18385	185	5	-	-	SYM
inlawrev-18385	185	6	55	55	NUM
inlawrev-18385	185	7	(	(	PUNCT
inlawrev-18385	185	8	amending	amend	VERB
inlawrev-18385	185	9	ind	ind	NOUN
inlawrev-18385	185	10	.	.	PUNCT
inlawrev-18385	186	1	code	code	PROPN
inlawrev-18385	186	2	§	§	PROPN
inlawrev-18385	186	3	36	36	NUM
inlawrev-18385	186	4	-	-	SYM
inlawrev-18385	186	5	1.54	1.54	NUM
inlawrev-18385	186	6	-	-	PUNCT
inlawrev-18385	186	7	38	38	NUM
inlawrev-18385	186	8	)	)	PUNCT
inlawrev-18385	186	9	.	.	PUNCT
inlawrev-18385	187	1	1178	1178	NUM
inlawrev-18385	187	2	indiana	indiana	PROPN
inlawrev-18385	187	3	law	law	PROPN
inlawrev-18385	187	4	review	review	NOUN
inlawrev-18385	188	1	[	[	X
inlawrev-18385	188	2	vol	vol	NOUN
inlawrev-18385	188	3	.	.	PUNCT
inlawrev-18385	189	1	47:1173	47:1173	NUM
inlawrev-18385	189	2	subdivision	subdivision	NOUN
inlawrev-18385	189	3	’s	’s	PART
inlawrev-18385	189	4	maximum	maximum	ADJ
inlawrev-18385	189	5	permissible	permissible	ADJ
inlawrev-18385	189	6	tax	tax	NOUN
inlawrev-18385	189	7	levies	levy	NOUN
inlawrev-18385	189	8	,	,	PUNCT
inlawrev-18385	189	9	maximum	maximum	ADJ
inlawrev-18385	189	10	permissible	permissible	ADJ
inlawrev-18385	189	11	property	property	NOUN
inlawrev-18385	189	12	tax	tax	NOUN
inlawrev-18385	189	13	rates	rate	NOUN
inlawrev-18385	189	14	,	,	PUNCT
inlawrev-18385	189	15	and	and	CCONJ
inlawrev-18385	189	16	budgets	budget	NOUN
inlawrev-18385	189	17	on	on	ADP
inlawrev-18385	189	18	account	account	NOUN
inlawrev-18385	189	19	of	of	ADP
inlawrev-18385	189	20	(	(	PUNCT
inlawrev-18385	189	21	1	1	X
inlawrev-18385	189	22	)	)	PUNCT
inlawrev-18385	189	23	eliminated	eliminate	VERB
inlawrev-18385	189	24	double	double	ADJ
inlawrev-18385	189	25	taxation	taxation	NOUN
inlawrev-18385	189	26	for	for	ADP
inlawrev-18385	189	27	services	service	NOUN
inlawrev-18385	189	28	or	or	CCONJ
inlawrev-18385	189	29	goods	good	NOUN
inlawrev-18385	189	30	provided	provide	VERB
inlawrev-18385	189	31	by	by	ADP
inlawrev-18385	189	32	the	the	DET
inlawrev-18385	189	33	subdivision	subdivision	NOUN
inlawrev-18385	189	34	and	and	CCONJ
inlawrev-18385	189	35	(	(	PUNCT
inlawrev-18385	189	36	2	2	NUM
inlawrev-18385	189	37	)	)	PUNCT
inlawrev-18385	189	38	excess	excess	ADJ
inlawrev-18385	189	39	taxation	taxation	NOUN
inlawrev-18385	189	40	unnecessary	unnecessary	ADJ
inlawrev-18385	189	41	to	to	PART
inlawrev-18385	189	42	provide	provide	VERB
inlawrev-18385	189	43	those	those	DET
inlawrev-18385	189	44	services	service	NOUN
inlawrev-18385	189	45	or	or	CCONJ
inlawrev-18385	189	46	goods.36	goods.36	VERB
inlawrev-18385	189	47	the	the	DET
inlawrev-18385	189	48	dlgf	dlgf	NOUN
inlawrev-18385	189	49	can	can	AUX
inlawrev-18385	189	50	no	no	ADV
inlawrev-18385	189	51	longer	long	ADV
inlawrev-18385	189	52	set	set	VERB
inlawrev-18385	189	53	these	these	DET
inlawrev-18385	189	54	maximum	maximum	ADJ
inlawrev-18385	189	55	amounts	amount	NOUN
inlawrev-18385	189	56	and	and	CCONJ
inlawrev-18385	189	57	must	must	AUX
inlawrev-18385	189	58	follow	follow	VERB
inlawrev-18385	189	59	the	the	DET
inlawrev-18385	189	60	political	political	ADJ
inlawrev-18385	189	61	subdivision	subdivision	NOUN
inlawrev-18385	189	62	’s	’s	PART
inlawrev-18385	189	63	plan	plan	NOUN
inlawrev-18385	189	64	in	in	ADP
inlawrev-18385	189	65	this	this	DET
inlawrev-18385	189	66	respect.37	respect.37	NOUN
inlawrev-18385	189	67	in	in	ADP
inlawrev-18385	189	68	the	the	DET
inlawrev-18385	189	69	event	event	NOUN
inlawrev-18385	189	70	that	that	SCONJ
inlawrev-18385	189	71	the	the	DET
inlawrev-18385	189	72	reorganization	reorganization	NOUN
inlawrev-18385	189	73	terminates	terminate	VERB
inlawrev-18385	189	74	,	,	PUNCT
inlawrev-18385	189	75	the	the	DET
inlawrev-18385	189	76	dlgf	dlgf	NOUN
inlawrev-18385	189	77	retains	retain	VERB
inlawrev-18385	189	78	the	the	DET
inlawrev-18385	189	79	power	power	NOUN
inlawrev-18385	189	80	to	to	PART
inlawrev-18385	189	81	restore	restore	VERB
inlawrev-18385	189	82	the	the	DET
inlawrev-18385	189	83	taxing	tax	VERB
inlawrev-18385	189	84	power	power	NOUN
inlawrev-18385	189	85	of	of	ADP
inlawrev-18385	189	86	the	the	DET
inlawrev-18385	189	87	then	then	ADV
inlawrev-18385	189	88	-	-	PUNCT
inlawrev-18385	189	89	separated	separate	VERB
inlawrev-18385	189	90	political	political	ADJ
inlawrev-18385	189	91	subdivisions	subdivision	NOUN
inlawrev-18385	189	92	by	by	ADP
inlawrev-18385	189	93	adjusting	adjust	VERB
inlawrev-18385	189	94	their	their	PRON
inlawrev-18385	189	95	maximum	maximum	ADJ
inlawrev-18385	189	96	permissible	permissible	ADJ
inlawrev-18385	189	97	tax	tax	NOUN
inlawrev-18385	189	98	levies	levy	NOUN
inlawrev-18385	189	99	,	,	PUNCT
inlawrev-18385	189	100	maximum	maximum	ADJ
inlawrev-18385	189	101	permissible	permissible	ADJ
inlawrev-18385	189	102	property	property	NOUN
inlawrev-18385	189	103	tax	tax	NOUN
inlawrev-18385	189	104	rates	rate	NOUN
inlawrev-18385	189	105	,	,	PUNCT
inlawrev-18385	189	106	and	and	CCONJ
inlawrev-18385	189	107	budgets	budget	NOUN
inlawrev-18385	189	108	accordingly.38	accordingly.38	PROPN
inlawrev-18385	189	109	finally	finally	ADV
inlawrev-18385	189	110	,	,	PUNCT
inlawrev-18385	189	111	the	the	DET
inlawrev-18385	189	112	ga	ga	PROPN
inlawrev-18385	189	113	made	make	VERB
inlawrev-18385	189	114	a	a	DET
inlawrev-18385	189	115	number	number	NOUN
inlawrev-18385	189	116	of	of	ADP
inlawrev-18385	189	117	townshipand	townshipand	PROPN
inlawrev-18385	189	118	county	county	NOUN
inlawrev-18385	189	119	-	-	PUNCT
inlawrev-18385	189	120	specific	specific	ADJ
inlawrev-18385	189	121	changes	change	NOUN
inlawrev-18385	189	122	during	during	ADP
inlawrev-18385	189	123	2013	2013	NUM
inlawrev-18385	189	124	.	.	PUNCT
inlawrev-18385	190	1	for	for	ADP
inlawrev-18385	190	2	example	example	NOUN
inlawrev-18385	190	3	,	,	PUNCT
inlawrev-18385	190	4	the	the	DET
inlawrev-18385	190	5	ga	ga	PROPN
inlawrev-18385	190	6	increased	increase	VERB
inlawrev-18385	190	7	the	the	DET
inlawrev-18385	190	8	city	city	NOUN
inlawrev-18385	190	9	of	of	ADP
inlawrev-18385	190	10	gary	gary	PROPN
inlawrev-18385	190	11	’s	’s	PART
inlawrev-18385	190	12	maximum	maximum	ADJ
inlawrev-18385	190	13	permissible	permissible	ADJ
inlawrev-18385	190	14	ad	ad	NOUN
inlawrev-18385	190	15	valorem	valorem	VERB
inlawrev-18385	190	16	property	property	NOUN
inlawrev-18385	190	17	tax	tax	NOUN
inlawrev-18385	190	18	levy	levy	NOUN
inlawrev-18385	190	19	after	after	ADP
inlawrev-18385	190	20	december	december	PROPN
inlawrev-18385	190	21	31	31	NUM
inlawrev-18385	190	22	,	,	PUNCT
inlawrev-18385	190	23	2013	2013	NUM
inlawrev-18385	190	24	by	by	ADP
inlawrev-18385	190	25	over	over	ADP
inlawrev-18385	190	26	$	$	SYM
inlawrev-18385	190	27	4	4	NUM
inlawrev-18385	190	28	million	million	NUM
inlawrev-18385	190	29	,	,	PUNCT
inlawrev-18385	190	30	while	while	SCONJ
inlawrev-18385	190	31	concurrently	concurrently	ADV
inlawrev-18385	190	32	reducing	reduce	VERB
inlawrev-18385	190	33	the	the	DET
inlawrev-18385	190	34	gary	gary	PROPN
inlawrev-18385	190	35	sanitary	sanitary	PROPN
inlawrev-18385	190	36	district	district	NOUN
inlawrev-18385	190	37	’s	’s	PART
inlawrev-18385	190	38	levy	levy	NOUN
inlawrev-18385	190	39	to	to	ADP
inlawrev-18385	190	40	$	$	SYM
inlawrev-18385	190	41	0,39	0,39	NOUN
inlawrev-18385	190	42	and	and	CCONJ
inlawrev-18385	190	43	permitted	permit	VERB
inlawrev-18385	190	44	the	the	DET
inlawrev-18385	190	45	town	town	NOUN
inlawrev-18385	190	46	of	of	ADP
inlawrev-18385	190	47	williams	williams	PROPN
inlawrev-18385	190	48	creek	creek	PROPN
inlawrev-18385	190	49	in	in	ADP
inlawrev-18385	190	50	marion	marion	PROPN
inlawrev-18385	190	51	county	county	PROPN
inlawrev-18385	190	52	to	to	PART
inlawrev-18385	190	53	borrow	borrow	VERB
inlawrev-18385	190	54	money	money	NOUN
inlawrev-18385	190	55	so	so	SCONJ
inlawrev-18385	190	56	that	that	SCONJ
inlawrev-18385	190	57	the	the	DET
inlawrev-18385	190	58	town	town	NOUN
inlawrev-18385	190	59	can	can	AUX
inlawrev-18385	190	60	recoup	recoup	VERB
inlawrev-18385	190	61	the	the	DET
inlawrev-18385	190	62	2013	2013	NUM
inlawrev-18385	190	63	property	property	NOUN
inlawrev-18385	190	64	tax	tax	NOUN
inlawrev-18385	190	65	shortfall	shortfall	NOUN
inlawrev-18385	190	66	resulting	result	VERB
inlawrev-18385	190	67	from	from	ADP
inlawrev-18385	190	68	the	the	DET
inlawrev-18385	190	69	town	town	NOUN
inlawrev-18385	190	70	’s	’s	PART
inlawrev-18385	190	71	failure	failure	NOUN
inlawrev-18385	190	72	to	to	PART
inlawrev-18385	190	73	properly	properly	ADV
inlawrev-18385	190	74	publish	publish	VERB
inlawrev-18385	190	75	its	its	PRON
inlawrev-18385	190	76	2013	2013	NUM
inlawrev-18385	190	77	budget	budget	NOUN
inlawrev-18385	190	78	and	and	CCONJ
inlawrev-18385	190	79	property	property	NOUN
inlawrev-18385	190	80	tax	tax	NOUN
inlawrev-18385	190	81	levy.40	levy.40	NOUN
inlawrev-18385	190	82	although	although	SCONJ
inlawrev-18385	190	83	a	a	DET
inlawrev-18385	190	84	complete	complete	ADJ
inlawrev-18385	190	85	review	review	NOUN
inlawrev-18385	190	86	of	of	ADP
inlawrev-18385	190	87	these	these	DET
inlawrev-18385	190	88	localized	localize	VERB
inlawrev-18385	190	89	changes	change	NOUN
inlawrev-18385	190	90	is	be	AUX
inlawrev-18385	190	91	beyond	beyond	ADP
inlawrev-18385	190	92	the	the	DET
inlawrev-18385	190	93	scope	scope	NOUN
inlawrev-18385	190	94	of	of	ADP
inlawrev-18385	190	95	this	this	DET
inlawrev-18385	190	96	article	article	NOUN
inlawrev-18385	190	97	,	,	PUNCT
inlawrev-18385	190	98	these	these	DET
inlawrev-18385	190	99	changes	change	NOUN
inlawrev-18385	190	100	may	may	AUX
inlawrev-18385	190	101	be	be	AUX
inlawrev-18385	190	102	important	important	ADJ
inlawrev-18385	190	103	for	for	ADP
inlawrev-18385	190	104	the	the	DET
inlawrev-18385	190	105	affected	affect	VERB
inlawrev-18385	190	106	areas	area	NOUN
inlawrev-18385	190	107	and	and	CCONJ
inlawrev-18385	190	108	governing	govern	VERB
inlawrev-18385	190	109	units	unit	NOUN
inlawrev-18385	190	110	.	.	PUNCT
inlawrev-18385	191	1	c.	c.	PROPN
inlawrev-18385	191	2	state	state	PROPN
inlawrev-18385	191	3	gross	gross	ADJ
inlawrev-18385	191	4	retail	retail	NOUN
inlawrev-18385	191	5	and	and	CCONJ
inlawrev-18385	191	6	use	use	VERB
inlawrev-18385	191	7	taxes	taxis	NOUN
inlawrev-18385	191	8	the	the	DET
inlawrev-18385	191	9	most	most	ADV
inlawrev-18385	191	10	substantial	substantial	ADJ
inlawrev-18385	191	11	statutory	statutory	ADJ
inlawrev-18385	191	12	change	change	NOUN
inlawrev-18385	191	13	in	in	ADP
inlawrev-18385	191	14	the	the	DET
inlawrev-18385	191	15	state	state	NOUN
inlawrev-18385	191	16	gross	gross	ADJ
inlawrev-18385	191	17	retail	retail	NOUN
inlawrev-18385	191	18	and	and	CCONJ
inlawrev-18385	191	19	use	use	VERB
inlawrev-18385	191	20	tax	tax	NOUN
inlawrev-18385	191	21	area	area	NOUN
inlawrev-18385	191	22	was	be	AUX
inlawrev-18385	191	23	the	the	DET
inlawrev-18385	191	24	ga	ga	PROPN
inlawrev-18385	191	25	’s	’s	PART
inlawrev-18385	191	26	creation	creation	NOUN
inlawrev-18385	191	27	of	of	ADP
inlawrev-18385	191	28	a	a	DET
inlawrev-18385	191	29	new	new	ADJ
inlawrev-18385	191	30	use	use	NOUN
inlawrev-18385	191	31	tax	tax	NOUN
inlawrev-18385	191	32	on	on	ADP
inlawrev-18385	191	33	gasoline,41	gasoline,41	NOUN
inlawrev-18385	191	34	which	which	PRON
inlawrev-18385	191	35	will	will	AUX
inlawrev-18385	191	36	replace	replace	VERB
inlawrev-18385	191	37	the	the	DET
inlawrev-18385	191	38	existing	exist	VERB
inlawrev-18385	191	39	gross	gross	ADJ
inlawrev-18385	191	40	retail	retail	ADJ
inlawrev-18385	191	41	tax	tax	NOUN
inlawrev-18385	191	42	on	on	ADP
inlawrev-18385	191	43	gasoline	gasoline	NOUN
inlawrev-18385	191	44	on	on	ADP
inlawrev-18385	191	45	july	july	PROPN
inlawrev-18385	191	46	1	1	NUM
inlawrev-18385	191	47	,	,	PUNCT
inlawrev-18385	191	48	2014.42	2014.42	NUM
inlawrev-18385	191	49	although	although	SCONJ
inlawrev-18385	191	50	a	a	DET
inlawrev-18385	191	51	comprehensive	comprehensive	ADJ
inlawrev-18385	191	52	explanation	explanation	NOUN
inlawrev-18385	191	53	of	of	ADP
inlawrev-18385	191	54	the	the	DET
inlawrev-18385	191	55	new	new	ADJ
inlawrev-18385	191	56	gasoline	gasoline	NOUN
inlawrev-18385	191	57	use	use	NOUN
inlawrev-18385	191	58	tax	tax	NOUN
inlawrev-18385	191	59	would	would	AUX
inlawrev-18385	191	60	be	be	AUX
inlawrev-18385	191	61	excessive	excessive	ADJ
inlawrev-18385	191	62	in	in	ADP
inlawrev-18385	191	63	a	a	DET
inlawrev-18385	191	64	survey	survey	NOUN
inlawrev-18385	191	65	article	article	NOUN
inlawrev-18385	191	66	like	like	ADP
inlawrev-18385	191	67	this	this	DET
inlawrev-18385	191	68	one	one	NOUN
inlawrev-18385	191	69	,	,	PUNCT
inlawrev-18385	191	70	the	the	DET
inlawrev-18385	191	71	tax	tax	NOUN
inlawrev-18385	191	72	’s	’s	PART
inlawrev-18385	191	73	main	main	ADJ
inlawrev-18385	191	74	contours	contours	NOUN
inlawrev-18385	191	75	are	be	AUX
inlawrev-18385	191	76	outlined	outline	VERB
inlawrev-18385	191	77	here	here	ADV
inlawrev-18385	191	78	.	.	PUNCT
inlawrev-18385	192	1	depending	depend	VERB
inlawrev-18385	192	2	on	on	ADP
inlawrev-18385	192	3	the	the	DET
inlawrev-18385	192	4	path	path	NOUN
inlawrev-18385	192	5	that	that	PRON
inlawrev-18385	192	6	the	the	DET
inlawrev-18385	192	7	gasoline	gasoline	NOUN
inlawrev-18385	192	8	takes	take	VERB
inlawrev-18385	192	9	from	from	ADP
inlawrev-18385	192	10	the	the	DET
inlawrev-18385	192	11	refinery	refinery	NOUN
inlawrev-18385	192	12	to	to	ADP
inlawrev-18385	192	13	the	the	DET
inlawrev-18385	192	14	consumer	consumer	NOUN
inlawrev-18385	192	15	,	,	PUNCT
inlawrev-18385	192	16	a	a	DET
inlawrev-18385	192	17	different	different	ADJ
inlawrev-18385	192	18	member	member	NOUN
inlawrev-18385	192	19	of	of	ADP
inlawrev-18385	192	20	the	the	DET
inlawrev-18385	192	21	supply	supply	NOUN
inlawrev-18385	192	22	chain	chain	NOUN
inlawrev-18385	192	23	is	be	AUX
inlawrev-18385	192	24	charged	charge	VERB
inlawrev-18385	192	25	with	with	ADP
inlawrev-18385	192	26	collecting	collect	VERB
inlawrev-18385	192	27	and	and	CCONJ
inlawrev-18385	192	28	remitting	remit	VERB
inlawrev-18385	192	29	the	the	DET
inlawrev-18385	192	30	gasoline	gasoline	NOUN
inlawrev-18385	192	31	use	use	NOUN
inlawrev-18385	192	32	tax	tax	NOUN
inlawrev-18385	192	33	.	.	PUNCT
inlawrev-18385	193	1	if	if	SCONJ
inlawrev-18385	193	2	a	a	DET
inlawrev-18385	193	3	refiner	refiner	NOUN
inlawrev-18385	193	4	or	or	CCONJ
inlawrev-18385	193	5	terminal	terminal	ADJ
inlawrev-18385	193	6	operator	operator	NOUN
inlawrev-18385	193	7	sells	sell	NOUN
inlawrev-18385	193	8	or	or	CCONJ
inlawrev-18385	193	9	ships	ship	NOUN
inlawrev-18385	193	10	gasoline	gasoline	NOUN
inlawrev-18385	193	11	to	to	ADP
inlawrev-18385	193	12	a	a	DET
inlawrev-18385	193	13	non	non	ADJ
inlawrev-18385	193	14	-	-	ADJ
inlawrev-18385	193	15	qualified	qualified	ADJ
inlawrev-18385	193	16	distributor	distributor	NOUN
inlawrev-18385	193	17	,	,	PUNCT
inlawrev-18385	193	18	the	the	DET
inlawrev-18385	193	19	refiner	refiner	NOUN
inlawrev-18385	193	20	or	or	CCONJ
inlawrev-18385	193	21	terminal	terminal	ADJ
inlawrev-18385	193	22	operator	operator	NOUN
inlawrev-18385	193	23	is	be	AUX
inlawrev-18385	193	24	required	require	VERB
inlawrev-18385	193	25	to	to	PART
inlawrev-18385	193	26	collect	collect	VERB
inlawrev-18385	193	27	the	the	DET
inlawrev-18385	193	28	tax	tax	NOUN
inlawrev-18385	193	29	from	from	ADP
inlawrev-18385	193	30	that	that	DET
inlawrev-18385	193	31	distributor	distributor	NOUN
inlawrev-18385	193	32	and	and	CCONJ
inlawrev-18385	193	33	to	to	PART
inlawrev-18385	193	34	remit	remit	VERB
inlawrev-18385	193	35	it.43	it.43	NOUN
inlawrev-18385	193	36	however	however	ADV
inlawrev-18385	193	37	,	,	PUNCT
inlawrev-18385	193	38	if	if	SCONJ
inlawrev-18385	193	39	a	a	DET
inlawrev-18385	193	40	qualified	qualified	ADJ
inlawrev-18385	193	41	distributor	distributor	NOUN
inlawrev-18385	193	42	is	be	AUX
inlawrev-18385	193	43	involved	involve	VERB
inlawrev-18385	193	44	and	and	CCONJ
inlawrev-18385	193	45	sells	sell	VERB
inlawrev-18385	193	46	or	or	CCONJ
inlawrev-18385	193	47	ships	ship	NOUN
inlawrev-18385	193	48	the	the	DET
inlawrev-18385	193	49	gasoline	gasoline	NOUN
inlawrev-18385	193	50	to	to	ADP
inlawrev-18385	193	51	a	a	DET
inlawrev-18385	193	52	retail	retail	ADJ
inlawrev-18385	193	53	merchant	merchant	NOUN
inlawrev-18385	193	54	,	,	PUNCT
inlawrev-18385	193	55	then	then	ADV
inlawrev-18385	193	56	the	the	DET
inlawrev-18385	193	57	qualified	qualified	ADJ
inlawrev-18385	193	58	distributor	distributor	NOUN
inlawrev-18385	193	59	must	must	AUX
inlawrev-18385	193	60	collect	collect	VERB
inlawrev-18385	193	61	the	the	DET
inlawrev-18385	193	62	tax	tax	NOUN
inlawrev-18385	193	63	36	36	NUM
inlawrev-18385	193	64	.	.	PUNCT
inlawrev-18385	194	1	i	i	PRON
inlawrev-18385	194	2	d.	d.	PROPN
inlawrev-18385	194	3	§	§	PROPN
inlawrev-18385	194	4	7	7	NUM
inlawrev-18385	194	5	,	,	PUNCT
inlawrev-18385	194	6	2013	2013	NUM
inlawrev-18385	194	7	ind	ind	NOUN
inlawrev-18385	194	8	.	.	PUNCT
inlawrev-18385	195	1	acts	act	VERB
inlawrev-18385	195	2	at	at	ADP
inlawrev-18385	195	3	3452	3452	NUM
inlawrev-18385	195	4	-	-	SYM
inlawrev-18385	195	5	53	53	NUM
inlawrev-18385	195	6	(	(	PUNCT
inlawrev-18385	195	7	amending	amend	VERB
inlawrev-18385	195	8	ind	ind	NOUN
inlawrev-18385	195	9	.	.	PUNCT
inlawrev-18385	196	1	code	code	PROPN
inlawrev-18385	196	2	§	§	PROPN
inlawrev-18385	196	3	36	36	NUM
inlawrev-18385	196	4	-	-	SYM
inlawrev-18385	196	5	1.5	1.5	NUM
inlawrev-18385	196	6	-	-	PUNCT
inlawrev-18385	196	7	3	3	NUM
inlawrev-18385	196	8	-	-	SYM
inlawrev-18385	196	9	5	5	NUM
inlawrev-18385	196	10	)	)	PUNCT
inlawrev-18385	196	11	.	.	PUNCT
inlawrev-18385	197	1	37	37	NUM
inlawrev-18385	197	2	.	.	PUNCT
inlawrev-18385	198	1	i	i	PRON
inlawrev-18385	198	2	d.	d.	PROPN
inlawrev-18385	198	3	§	§	PROPN
inlawrev-18385	198	4	3	3	NUM
inlawrev-18385	198	5	,	,	PUNCT
inlawrev-18385	198	6	2013	2013	NUM
inlawrev-18385	198	7	ind	ind	NOUN
inlawrev-18385	198	8	.	.	PUNCT
inlawrev-18385	199	1	acts	act	VERB
inlawrev-18385	199	2	at	at	ADP
inlawrev-18385	199	3	3450	3450	NUM
inlawrev-18385	199	4	(	(	PUNCT
inlawrev-18385	199	5	amending	amend	VERB
inlawrev-18385	199	6	ind	ind	NOUN
inlawrev-18385	199	7	.	.	PUNCT
inlawrev-18385	200	1	code	code	PROPN
inlawrev-18385	200	2	§	§	PROPN
inlawrev-18385	200	3	36	36	NUM
inlawrev-18385	200	4	-	-	SYM
inlawrev-18385	200	5	1	1	NUM
inlawrev-18385	200	6	-	-	PUNCT
inlawrev-18385	200	7	8	8	NUM
inlawrev-18385	200	8	-	-	NUM
inlawrev-18385	200	9	17	17	NUM
inlawrev-18385	200	10	)	)	PUNCT
inlawrev-18385	200	11	.	.	PUNCT
inlawrev-18385	201	1	38	38	NUM
inlawrev-18385	201	2	.	.	PUNCT
inlawrev-18385	202	1	i	i	PRON
inlawrev-18385	202	2	d.	d.	PROPN
inlawrev-18385	202	3	§	§	PROPN
inlawrev-18385	202	4	6	6	NUM
inlawrev-18385	202	5	,	,	PUNCT
inlawrev-18385	202	6	2013	2013	NUM
inlawrev-18385	202	7	ind	ind	NOUN
inlawrev-18385	202	8	.	.	PUNCT
inlawrev-18385	203	1	acts	act	VERB
inlawrev-18385	203	2	at	at	ADP
inlawrev-18385	203	3	3451	3451	NUM
inlawrev-18385	203	4	-	-	SYM
inlawrev-18385	203	5	52	52	NUM
inlawrev-18385	203	6	(	(	PUNCT
inlawrev-18385	203	7	amending	amend	VERB
inlawrev-18385	203	8	ind	ind	NOUN
inlawrev-18385	203	9	.	.	PUNCT
inlawrev-18385	204	1	code	code	PROPN
inlawrev-18385	204	2	§	§	PROPN
inlawrev-18385	204	3	36	36	NUM
inlawrev-18385	204	4	-	-	SYM
inlawrev-18385	204	5	1.5	1.5	NUM
inlawrev-18385	204	6	-	-	PUNCT
inlawrev-18385	204	7	3	3	NUM
inlawrev-18385	204	8	-	-	SYM
inlawrev-18385	204	9	4	4	NUM
inlawrev-18385	204	10	)	)	PUNCT
inlawrev-18385	204	11	.	.	PUNCT
inlawrev-18385	205	1	39	39	NUM
inlawrev-18385	205	2	.	.	PUNCT
inlawrev-18385	206	1	pub	pub	NOUN
inlawrev-18385	206	2	.	.	PUNCT
inlawrev-18385	207	1	l.	l.	PROPN
inlawrev-18385	207	2	no	no	INTJ
inlawrev-18385	207	3	.	.	PROPN
inlawrev-18385	208	1	230	230	NUM
inlawrev-18385	208	2	-	-	SYM
inlawrev-18385	208	3	2013	2013	NUM
inlawrev-18385	208	4	,	,	PUNCT
inlawrev-18385	208	5	§	§	PROPN
inlawrev-18385	208	6	3	3	NUM
inlawrev-18385	208	7	,	,	PUNCT
inlawrev-18385	208	8	2013	2013	NUM
inlawrev-18385	208	9	ind	ind	NOUN
inlawrev-18385	208	10	.	.	PUNCT
inlawrev-18385	209	1	acts	act	VERB
inlawrev-18385	209	2	3227	3227	NUM
inlawrev-18385	209	3	,	,	PUNCT
inlawrev-18385	209	4	3228	3228	NUM
inlawrev-18385	209	5	-	-	SYM
inlawrev-18385	209	6	29	29	NUM
inlawrev-18385	209	7	(	(	PUNCT
inlawrev-18385	209	8	codified	codify	VERB
inlawrev-18385	209	9	at	at	ADP
inlawrev-18385	209	10	ind	ind	PROPN
inlawrev-18385	209	11	.	.	PUNCT
inlawrev-18385	210	1	code	code	PROPN
inlawrev-18385	210	2	§	§	PROPN
inlawrev-18385	210	3	6	6	NUM
inlawrev-18385	210	4	-	-	SYM
inlawrev-18385	210	5	1.118.5	1.118.5	NUM
inlawrev-18385	210	6	-	-	PUNCT
inlawrev-18385	210	7	22.5	22.5	NUM
inlawrev-18385	210	8	)	)	PUNCT
inlawrev-18385	210	9	.	.	PUNCT
inlawrev-18385	211	1	40	40	NUM
inlawrev-18385	211	2	.	.	PUNCT
inlawrev-18385	212	1	pub	pub	NOUN
inlawrev-18385	212	2	.	.	PUNCT
inlawrev-18385	213	1	l.	l.	PROPN
inlawrev-18385	213	2	no	no	INTJ
inlawrev-18385	213	3	.	.	PROPN
inlawrev-18385	214	1	257	257	NUM
inlawrev-18385	214	2	-	-	SYM
inlawrev-18385	214	3	2013	2013	NUM
inlawrev-18385	214	4	,	,	PUNCT
inlawrev-18385	214	5	§	§	PROPN
inlawrev-18385	214	6	16	16	NUM
inlawrev-18385	214	7	,	,	PUNCT
inlawrev-18385	214	8	2013	2013	NUM
inlawrev-18385	214	9	ind	ind	NOUN
inlawrev-18385	214	10	.	.	PUNCT
inlawrev-18385	215	1	acts	act	VERB
inlawrev-18385	215	2	3486	3486	NUM
inlawrev-18385	215	3	,	,	PUNCT
inlawrev-18385	215	4	3512	3512	NUM
inlawrev-18385	215	5	-	-	SYM
inlawrev-18385	215	6	13	13	NUM
inlawrev-18385	215	7	(	(	PUNCT
inlawrev-18385	215	8	codified	codify	VERB
inlawrev-18385	215	9	at	at	ADP
inlawrev-18385	215	10	ind	ind	PROPN
inlawrev-18385	215	11	.	.	PUNCT
inlawrev-18385	216	1	code	code	PROPN
inlawrev-18385	216	2	§	§	PROPN
inlawrev-18385	216	3	61.1	61.1	NUM
inlawrev-18385	216	4	-	-	SYM
inlawrev-18385	216	5	18	18	NUM
inlawrev-18385	216	6	-	-	SYM
inlawrev-18385	216	7	19	19	NUM
inlawrev-18385	216	8	)	)	PUNCT
inlawrev-18385	216	9	.	.	PUNCT
inlawrev-18385	217	1	41	41	NUM
inlawrev-18385	217	2	.	.	PUNCT
inlawrev-18385	218	1	pub	pub	NOUN
inlawrev-18385	218	2	.	.	PUNCT
inlawrev-18385	219	1	l.	l.	PROPN
inlawrev-18385	219	2	no	no	INTJ
inlawrev-18385	219	3	.	.	PROPN
inlawrev-18385	220	1	227	227	NUM
inlawrev-18385	220	2	-	-	SYM
inlawrev-18385	220	3	2013	2013	NUM
inlawrev-18385	220	4	,	,	PUNCT
inlawrev-18385	220	5	§	§	PROPN
inlawrev-18385	220	6	1	1	NUM
inlawrev-18385	220	7	,	,	PUNCT
inlawrev-18385	220	8	2013	2013	NUM
inlawrev-18385	220	9	ind	ind	NOUN
inlawrev-18385	220	10	.	.	PUNCT
inlawrev-18385	221	1	acts	act	VERB
inlawrev-18385	221	2	3164	3164	NUM
inlawrev-18385	221	3	,	,	PUNCT
inlawrev-18385	221	4	3164	3164	NUM
inlawrev-18385	221	5	-	-	SYM
inlawrev-18385	221	6	72	72	NUM
inlawrev-18385	221	7	(	(	PUNCT
inlawrev-18385	221	8	codified	codify	VERB
inlawrev-18385	221	9	at	at	ADP
inlawrev-18385	221	10	ind	ind	PROPN
inlawrev-18385	221	11	.	.	PUNCT
inlawrev-18385	222	1	code	code	PROPN
inlawrev-18385	222	2	§	§	PROPN
inlawrev-18385	222	3	6	6	NUM
inlawrev-18385	222	4	-	-	SYM
inlawrev-18385	222	5	2.53.5	2.53.5	NUM
inlawrev-18385	222	6	)	)	PUNCT
inlawrev-18385	222	7	.	.	PUNCT
inlawrev-18385	223	1	42	42	NUM
inlawrev-18385	223	2	.	.	PUNCT
inlawrev-18385	224	1	i	i	PRON
inlawrev-18385	224	2	d.	d.	PROPN
inlawrev-18385	224	3	§	§	PROPN
inlawrev-18385	224	4	§	§	PROPN
inlawrev-18385	224	5	4	4	NUM
inlawrev-18385	224	6	-	-	SYM
inlawrev-18385	224	7	17	17	NUM
inlawrev-18385	224	8	,	,	PUNCT
inlawrev-18385	224	9	2013	2013	NUM
inlawrev-18385	224	10	ind	ind	NOUN
inlawrev-18385	224	11	.	.	PUNCT
inlawrev-18385	225	1	acts	act	VERB
inlawrev-18385	225	2	3164	3164	NUM
inlawrev-18385	225	3	,	,	PUNCT
inlawrev-18385	225	4	3174	3174	NUM
inlawrev-18385	225	5	-	-	SYM
inlawrev-18385	225	6	83	83	NUM
inlawrev-18385	225	7	(	(	PUNCT
inlawrev-18385	225	8	amending	amend	VERB
inlawrev-18385	225	9	or	or	CCONJ
inlawrev-18385	225	10	repealing	repeal	VERB
inlawrev-18385	225	11	ind	ind	PROPN
inlawrev-18385	225	12	.	.	PUNCT
inlawrev-18385	226	1	code	code	PROPN
inlawrev-18385	226	2	§	§	PROPN
inlawrev-18385	226	3	§	§	PROPN
inlawrev-18385	226	4	6	6	NUM
inlawrev-18385	226	5	-	-	SYM
inlawrev-18385	226	6	2.5	2.5	NUM
inlawrev-18385	226	7	-	-	SYM
inlawrev-18385	226	8	71	71	NUM
inlawrev-18385	226	9	to	to	PART
inlawrev-18385	226	10	-15	-15	NUM
inlawrev-18385	226	11	)	)	PUNCT
inlawrev-18385	226	12	.	.	PUNCT
inlawrev-18385	227	1	43	43	NUM
inlawrev-18385	227	2	.	.	PUNCT
inlawrev-18385	228	1	i	i	PRON
inlawrev-18385	228	2	d.	d.	PROPN
inlawrev-18385	228	3	§	§	PROPN
inlawrev-18385	228	4	1	1	NUM
inlawrev-18385	228	5	,	,	PUNCT
inlawrev-18385	228	6	2013	2013	NUM
inlawrev-18385	228	7	ind	ind	NOUN
inlawrev-18385	228	8	.	.	PUNCT
inlawrev-18385	229	1	acts	act	VERB
inlawrev-18385	229	2	3164	3164	NUM
inlawrev-18385	229	3	,	,	PUNCT
inlawrev-18385	229	4	3166	3166	NUM
inlawrev-18385	229	5	-	-	SYM
inlawrev-18385	229	6	67	67	NUM
inlawrev-18385	229	7	,	,	PUNCT
inlawrev-18385	229	8	3169	3169	NUM
inlawrev-18385	229	9	-	-	SYM
inlawrev-18385	229	10	70	70	NUM
inlawrev-18385	229	11	(	(	PUNCT
inlawrev-18385	229	12	codified	codify	VERB
inlawrev-18385	229	13	at	at	ADP
inlawrev-18385	229	14	ind	ind	PROPN
inlawrev-18385	229	15	.	.	PUNCT
inlawrev-18385	230	1	code	code	PROPN
inlawrev-18385	230	2	§	§	PROPN
inlawrev-18385	230	3	§	§	PROPN
inlawrev-18385	230	4	6	6	NUM
inlawrev-18385	230	5	-	-	SYM
inlawrev-18385	230	6	2.5	2.5	NUM
inlawrev-18385	230	7	-	-	PUNCT
inlawrev-18385	230	8	3.5	3.5	NUM
inlawrev-18385	230	9	-	-	SYM
inlawrev-18385	230	10	16	16	NUM
inlawrev-18385	230	11	,	,	PUNCT
inlawrev-18385	230	12	-19	-19	PROPN
inlawrev-18385	230	13	)	)	PUNCT
inlawrev-18385	230	14	.	.	PUNCT
inlawrev-18385	231	1	2014	2014	NUM
inlawrev-18385	231	2	]	]	PUNCT
inlawrev-18385	231	3	taxation	taxation	NOUN
inlawrev-18385	231	4	1179	1179	NUM
inlawrev-18385	231	5	from	from	ADP
inlawrev-18385	231	6	that	that	DET
inlawrev-18385	231	7	merchant	merchant	NOUN
inlawrev-18385	231	8	and	and	CCONJ
inlawrev-18385	231	9	remit	remit	VERB
inlawrev-18385	231	10	it.44	it.44	NOUN
inlawrev-18385	231	11	finally	finally	ADV
inlawrev-18385	231	12	,	,	PUNCT
inlawrev-18385	231	13	if	if	SCONJ
inlawrev-18385	231	14	a	a	DET
inlawrev-18385	231	15	retail	retail	ADJ
inlawrev-18385	231	16	merchant	merchant	NOUN
inlawrev-18385	231	17	manages	manage	VERB
inlawrev-18385	231	18	to	to	PART
inlawrev-18385	231	19	obtain	obtain	VERB
inlawrev-18385	231	20	gasoline	gasoline	NOUN
inlawrev-18385	231	21	for	for	ADP
inlawrev-18385	231	22	resale	resale	NOUN
inlawrev-18385	231	23	without	without	ADP
inlawrev-18385	231	24	anyone	anyone	PRON
inlawrev-18385	231	25	in	in	ADP
inlawrev-18385	231	26	the	the	DET
inlawrev-18385	231	27	supply	supply	NOUN
inlawrev-18385	231	28	chain	chain	NOUN
inlawrev-18385	231	29	paying	pay	VERB
inlawrev-18385	231	30	the	the	DET
inlawrev-18385	231	31	use	use	NOUN
inlawrev-18385	231	32	tax	tax	NOUN
inlawrev-18385	231	33	,	,	PUNCT
inlawrev-18385	231	34	then	then	ADV
inlawrev-18385	231	35	the	the	DET
inlawrev-18385	231	36	party	party	NOUN
inlawrev-18385	231	37	that	that	PRON
inlawrev-18385	231	38	delivered	deliver	VERB
inlawrev-18385	231	39	the	the	DET
inlawrev-18385	231	40	gasoline	gasoline	NOUN
inlawrev-18385	231	41	to	to	ADP
inlawrev-18385	231	42	the	the	DET
inlawrev-18385	231	43	merchant	merchant	NOUN
inlawrev-18385	231	44	is	be	AUX
inlawrev-18385	231	45	required	require	VERB
inlawrev-18385	231	46	to	to	PART
inlawrev-18385	231	47	pay	pay	VERB
inlawrev-18385	231	48	the	the	DET
inlawrev-18385	231	49	tax.45	tax.45	NOUN
inlawrev-18385	231	50	a	a	DET
inlawrev-18385	231	51	distributor	distributor	NOUN
inlawrev-18385	231	52	that	that	PRON
inlawrev-18385	231	53	imports	import	VERB
inlawrev-18385	231	54	gasoline	gasoline	NOUN
inlawrev-18385	231	55	from	from	ADP
inlawrev-18385	231	56	outside	outside	ADP
inlawrev-18385	231	57	indiana	indiana	NOUN
inlawrev-18385	231	58	for	for	ADP
inlawrev-18385	231	59	use	use	NOUN
inlawrev-18385	231	60	within	within	ADP
inlawrev-18385	231	61	the	the	DET
inlawrev-18385	231	62	state	state	NOUN
inlawrev-18385	231	63	is	be	AUX
inlawrev-18385	231	64	also	also	ADV
inlawrev-18385	231	65	subject	subject	ADJ
inlawrev-18385	231	66	to	to	ADP
inlawrev-18385	231	67	the	the	DET
inlawrev-18385	231	68	tax.46	tax.46	PROPN
inlawrev-18385	231	69	exemptions	exemption	NOUN
inlawrev-18385	231	70	exist	exist	VERB
inlawrev-18385	231	71	for	for	ADP
inlawrev-18385	231	72	retail	retail	ADJ
inlawrev-18385	231	73	purchasers	purchaser	NOUN
inlawrev-18385	231	74	who	who	PRON
inlawrev-18385	231	75	buy	buy	VERB
inlawrev-18385	231	76	gasoline	gasoline	NOUN
inlawrev-18385	231	77	from	from	ADP
inlawrev-18385	231	78	a	a	DET
inlawrev-18385	231	79	metered	meter	VERB
inlawrev-18385	231	80	pump,47	pump,47	NOUN
inlawrev-18385	231	81	and	and	CCONJ
inlawrev-18385	231	82	for	for	ADP
inlawrev-18385	231	83	distributors	distributor	NOUN
inlawrev-18385	231	84	that	that	PRON
inlawrev-18385	231	85	purchase	purchase	VERB
inlawrev-18385	231	86	gasoline	gasoline	NOUN
inlawrev-18385	231	87	for	for	ADP
inlawrev-18385	231	88	sale	sale	NOUN
inlawrev-18385	231	89	outside	outside	ADP
inlawrev-18385	231	90	of	of	ADP
inlawrev-18385	231	91	the	the	DET
inlawrev-18385	231	92	state.48	state.48	PROPN
inlawrev-18385	231	93	in	in	ADP
inlawrev-18385	231	94	addition	addition	NOUN
inlawrev-18385	231	95	,	,	PUNCT
inlawrev-18385	231	96	the	the	DET
inlawrev-18385	231	97	indiana	indiana	PROPN
inlawrev-18385	231	98	code	code	PROPN
inlawrev-18385	231	99	section	section	NOUN
inlawrev-18385	231	100	6	6	NUM
inlawrev-18385	231	101	-	-	SYM
inlawrev-18385	231	102	2.5	2.5	NUM
inlawrev-18385	231	103	-	-	SYM
inlawrev-18385	231	104	5	5	NUM
inlawrev-18385	231	105	gross	gross	ADJ
inlawrev-18385	231	106	retail	retail	ADJ
inlawrev-18385	231	107	tax	tax	NOUN
inlawrev-18385	231	108	exemptions	exemption	NOUN
inlawrev-18385	231	109	apply	apply	VERB
inlawrev-18385	231	110	to	to	ADP
inlawrev-18385	231	111	the	the	DET
inlawrev-18385	231	112	new	new	ADJ
inlawrev-18385	231	113	gasoline	gasoline	NOUN
inlawrev-18385	231	114	use	use	NOUN
inlawrev-18385	231	115	tax.49	tax.49	ADP
inlawrev-18385	231	116	the	the	DET
inlawrev-18385	231	117	amount	amount	NOUN
inlawrev-18385	231	118	of	of	ADP
inlawrev-18385	231	119	gasoline	gasoline	NOUN
inlawrev-18385	231	120	use	use	NOUN
inlawrev-18385	231	121	tax	tax	NOUN
inlawrev-18385	231	122	due	due	ADJ
inlawrev-18385	231	123	is	be	AUX
inlawrev-18385	231	124	calculated	calculate	VERB
inlawrev-18385	231	125	by	by	ADP
inlawrev-18385	231	126	multiplying	multiply	VERB
inlawrev-18385	231	127	the	the	DET
inlawrev-18385	231	128	gasoline	gasoline	NOUN
inlawrev-18385	231	129	use	use	NOUN
inlawrev-18385	231	130	tax	tax	NOUN
inlawrev-18385	231	131	rate	rate	NOUN
inlawrev-18385	231	132	per	per	ADP
inlawrev-18385	231	133	gallon	gallon	NOUN
inlawrev-18385	231	134	by	by	ADP
inlawrev-18385	231	135	the	the	DET
inlawrev-18385	231	136	number	number	NOUN
inlawrev-18385	231	137	of	of	ADP
inlawrev-18385	231	138	gallons	gallon	NOUN
inlawrev-18385	231	139	purchased	purchase	VERB
inlawrev-18385	231	140	or	or	CCONJ
inlawrev-18385	231	141	shipped	ship	VERB
inlawrev-18385	231	142	during	during	ADP
inlawrev-18385	231	143	the	the	DET
inlawrev-18385	231	144	relevant	relevant	ADJ
inlawrev-18385	231	145	month.50	month.50	NOUN
inlawrev-18385	231	146	the	the	DET
inlawrev-18385	231	147	gasoline	gasoline	NOUN
inlawrev-18385	231	148	use	use	NOUN
inlawrev-18385	231	149	tax	tax	NOUN
inlawrev-18385	231	150	rate	rate	NOUN
inlawrev-18385	231	151	per	per	ADP
inlawrev-18385	231	152	gallon	gallon	NOUN
inlawrev-18385	231	153	is	be	AUX
inlawrev-18385	231	154	seven	seven	NUM
inlawrev-18385	231	155	percent	percent	NOUN
inlawrev-18385	231	156	of	of	ADP
inlawrev-18385	231	157	the	the	DET
inlawrev-18385	231	158	statewide	statewide	ADJ
inlawrev-18385	231	159	average	average	ADJ
inlawrev-18385	231	160	retail	retail	ADJ
inlawrev-18385	231	161	price	price	NOUN
inlawrev-18385	231	162	per	per	ADP
inlawrev-18385	231	163	gallon	gallon	NOUN
inlawrev-18385	231	164	of	of	ADP
inlawrev-18385	231	165	gasoline.51	gasoline.51	PROPN
inlawrev-18385	231	166	the	the	DET
inlawrev-18385	231	167	dor	dor	PROPN
inlawrev-18385	231	168	is	be	AUX
inlawrev-18385	231	169	required	require	VERB
inlawrev-18385	231	170	to	to	PART
inlawrev-18385	231	171	calculate	calculate	VERB
inlawrev-18385	231	172	and	and	CCONJ
inlawrev-18385	231	173	publish	publish	VERB
inlawrev-18385	231	174	the	the	DET
inlawrev-18385	231	175	gasoline	gasoline	NOUN
inlawrev-18385	231	176	use	use	NOUN
inlawrev-18385	231	177	tax	tax	NOUN
inlawrev-18385	231	178	rate	rate	NOUN
inlawrev-18385	231	179	per	per	ADP
inlawrev-18385	231	180	gallon	gallon	NOUN
inlawrev-18385	231	181	for	for	ADP
inlawrev-18385	231	182	each	each	DET
inlawrev-18385	231	183	month	month	NOUN
inlawrev-18385	231	184	no	no	ADV
inlawrev-18385	231	185	later	later	ADV
inlawrev-18385	231	186	than	than	ADP
inlawrev-18385	231	187	the	the	DET
inlawrev-18385	231	188	22nd	22nd	ADJ
inlawrev-18385	231	189	day	day	NOUN
inlawrev-18385	231	190	of	of	ADP
inlawrev-18385	231	191	the	the	DET
inlawrev-18385	231	192	preceding	precede	VERB
inlawrev-18385	231	193	month	month	NOUN
inlawrev-18385	231	194	and	and	CCONJ
inlawrev-18385	231	195	must	must	AUX
inlawrev-18385	231	196	also	also	ADV
inlawrev-18385	231	197	provide	provide	VERB
inlawrev-18385	231	198	the	the	DET
inlawrev-18385	231	199	data	datum	NOUN
inlawrev-18385	231	200	that	that	PRON
inlawrev-18385	231	201	it	it	PRON
inlawrev-18385	231	202	uses	use	VERB
inlawrev-18385	231	203	in	in	ADP
inlawrev-18385	231	204	its	its	PRON
inlawrev-18385	231	205	calculation.52	calculation.52	NOUN
inlawrev-18385	231	206	taxpayers	taxpayer	NOUN
inlawrev-18385	231	207	having	have	VERB
inlawrev-18385	231	208	a	a	DET
inlawrev-18385	231	209	duty	duty	NOUN
inlawrev-18385	231	210	to	to	PART
inlawrev-18385	231	211	collect	collect	VERB
inlawrev-18385	231	212	and	and	CCONJ
inlawrev-18385	231	213	remit	remit	VERB
inlawrev-18385	231	214	the	the	DET
inlawrev-18385	231	215	new	new	ADJ
inlawrev-18385	231	216	use	use	NOUN
inlawrev-18385	231	217	tax	tax	NOUN
inlawrev-18385	231	218	must	must	AUX
inlawrev-18385	231	219	remit	remit	VERB
inlawrev-18385	231	220	the	the	DET
inlawrev-18385	231	221	collected	collect	VERB
inlawrev-18385	231	222	taxes	taxis	NOUN
inlawrev-18385	231	223	on	on	ADP
inlawrev-18385	231	224	a	a	DET
inlawrev-18385	231	225	semi	semi	ADJ
inlawrev-18385	231	226	-	-	ADJ
inlawrev-18385	231	227	monthly	monthly	ADJ
inlawrev-18385	231	228	basis	basis	NOUN
inlawrev-18385	231	229	and	and	CCONJ
inlawrev-18385	231	230	file	file	VERB
inlawrev-18385	231	231	an	an	DET
inlawrev-18385	231	232	accompanying	accompanying	ADJ
inlawrev-18385	231	233	electronic	electronic	ADJ
inlawrev-18385	231	234	report.53	report.53	NOUN
inlawrev-18385	231	235	failure	failure	NOUN
inlawrev-18385	231	236	to	to	PART
inlawrev-18385	231	237	do	do	AUX
inlawrev-18385	231	238	so	so	ADV
inlawrev-18385	231	239	will	will	AUX
inlawrev-18385	231	240	result	result	VERB
inlawrev-18385	231	241	in	in	ADP
inlawrev-18385	231	242	application	application	NOUN
inlawrev-18385	231	243	of	of	ADP
inlawrev-18385	231	244	the	the	DET
inlawrev-18385	231	245	standard	standard	ADJ
inlawrev-18385	231	246	penalties	penalty	NOUN
inlawrev-18385	231	247	and	and	CCONJ
inlawrev-18385	231	248	interest	interest	NOUN
inlawrev-18385	231	249	found	find	VERB
inlawrev-18385	231	250	in	in	ADP
inlawrev-18385	231	251	indiana	indiana	PROPN
inlawrev-18385	231	252	code	code	PROPN
inlawrev-18385	231	253	section	section	NOUN
inlawrev-18385	231	254	6	6	NUM
inlawrev-18385	231	255	-	-	SYM
inlawrev-18385	231	256	8.1	8.1	NUM
inlawrev-18385	231	257	-	-	SYM
inlawrev-18385	231	258	10.54	10.54	NUM
inlawrev-18385	231	259	to	to	PART
inlawrev-18385	231	260	cover	cover	VERB
inlawrev-18385	231	261	collection	collection	NOUN
inlawrev-18385	231	262	costs	cost	NOUN
inlawrev-18385	231	263	,	,	PUNCT
inlawrev-18385	231	264	taxpayers	taxpayer	NOUN
inlawrev-18385	231	265	having	have	VERB
inlawrev-18385	231	266	a	a	DET
inlawrev-18385	231	267	duty	duty	NOUN
inlawrev-18385	231	268	to	to	PART
inlawrev-18385	231	269	collect	collect	VERB
inlawrev-18385	231	270	and	and	CCONJ
inlawrev-18385	231	271	remit	remit	VERB
inlawrev-18385	231	272	the	the	DET
inlawrev-18385	231	273	new	new	ADJ
inlawrev-18385	231	274	use	use	NOUN
inlawrev-18385	231	275	tax	tax	NOUN
inlawrev-18385	231	276	may	may	AUX
inlawrev-18385	231	277	retain	retain	VERB
inlawrev-18385	231	278	a	a	DET
inlawrev-18385	231	279	collection	collection	NOUN
inlawrev-18385	231	280	allowance	allowance	NOUN
inlawrev-18385	231	281	equal	equal	ADJ
inlawrev-18385	231	282	to	to	ADP
inlawrev-18385	231	283	the	the	DET
inlawrev-18385	231	284	allowance	allowance	NOUN
inlawrev-18385	231	285	permitted	permit	VERB
inlawrev-18385	231	286	for	for	ADP
inlawrev-18385	231	287	retail	retail	ADJ
inlawrev-18385	231	288	merchants	merchant	NOUN
inlawrev-18385	231	289	under	under	ADP
inlawrev-18385	231	290	the	the	DET
inlawrev-18385	231	291	gross	gross	ADJ
inlawrev-18385	231	292	retail	retail	NOUN
inlawrev-18385	231	293	and	and	CCONJ
inlawrev-18385	231	294	use	use	VERB
inlawrev-18385	231	295	tax.55	tax.55	NOUN
inlawrev-18385	231	296	the	the	DET
inlawrev-18385	231	297	ga	ga	PROPN
inlawrev-18385	231	298	also	also	ADV
inlawrev-18385	231	299	made	make	VERB
inlawrev-18385	231	300	two	two	NUM
inlawrev-18385	231	301	substantive	substantive	ADJ
inlawrev-18385	231	302	changes	change	NOUN
inlawrev-18385	231	303	to	to	ADP
inlawrev-18385	231	304	the	the	DET
inlawrev-18385	231	305	gross	gross	ADJ
inlawrev-18385	231	306	retail	retail	ADJ
inlawrev-18385	231	307	tax	tax	NOUN
inlawrev-18385	231	308	’s	’s	PART
inlawrev-18385	231	309	application	application	NOUN
inlawrev-18385	231	310	to	to	ADP
inlawrev-18385	231	311	mail	mail	NOUN
inlawrev-18385	231	312	delivery	delivery	NOUN
inlawrev-18385	231	313	services	service	NOUN
inlawrev-18385	231	314	.	.	PUNCT
inlawrev-18385	232	1	the	the	DET
inlawrev-18385	232	2	first	first	ADJ
inlawrev-18385	232	3	change	change	NOUN
inlawrev-18385	232	4	is	be	AUX
inlawrev-18385	232	5	that	that	SCONJ
inlawrev-18385	232	6	separately	separately	ADV
inlawrev-18385	232	7	stated	state	VERB
inlawrev-18385	232	8	postage	postage	NOUN
inlawrev-18385	232	9	charges	charge	NOUN
inlawrev-18385	232	10	(	(	PUNCT
inlawrev-18385	232	11	i.e.	i.e.	X
inlawrev-18385	232	12	,	,	PUNCT
inlawrev-18385	232	13	“	"	PUNCT
inlawrev-18385	232	14	the	the	DET
inlawrev-18385	232	15	purchase	purchase	NOUN
inlawrev-18385	232	16	price	price	NOUN
inlawrev-18385	232	17	of	of	ADP
inlawrev-18385	232	18	stamps	stamp	NOUN
inlawrev-18385	232	19	or	or	CCONJ
inlawrev-18385	232	20	similar	similar	ADJ
inlawrev-18385	232	21	charges	charge	NOUN
inlawrev-18385	232	22	for	for	ADP
inlawrev-18385	232	23	mail	mail	NOUN
inlawrev-18385	232	24	or	or	CCONJ
inlawrev-18385	232	25	parcel	parcel	NOUN
inlawrev-18385	232	26	delivery	delivery	NOUN
inlawrev-18385	232	27	through	through	ADP
inlawrev-18385	232	28	the	the	DET
inlawrev-18385	232	29	united	united	PROPN
inlawrev-18385	232	30	states	states	PROPN
inlawrev-18385	232	31	mail”56	mail”56	PROPN
inlawrev-18385	232	32	)	)	PUNCT
inlawrev-18385	232	33	are	be	AUX
inlawrev-18385	232	34	excluded	exclude	VERB
inlawrev-18385	232	35	from	from	ADP
inlawrev-18385	232	36	the	the	DET
inlawrev-18385	232	37	delivery	delivery	NOUN
inlawrev-18385	232	38	charges	charge	NOUN
inlawrev-18385	232	39	that	that	PRON
inlawrev-18385	232	40	are	be	AUX
inlawrev-18385	232	41	subject	subject	ADJ
inlawrev-18385	232	42	to	to	ADP
inlawrev-18385	232	43	the	the	DET
inlawrev-18385	232	44	tax.57	tax.57	PROPN
inlawrev-18385	232	45	non	non	ADJ
inlawrev-18385	232	46	-	-	ADJ
inlawrev-18385	232	47	separately	separately	ADV
inlawrev-18385	232	48	stated	state	VERB
inlawrev-18385	232	49	postage	postage	NOUN
inlawrev-18385	232	50	charges	charge	NOUN
inlawrev-18385	232	51	,	,	PUNCT
inlawrev-18385	232	52	and	and	CCONJ
inlawrev-18385	232	53	other	other	ADJ
inlawrev-18385	232	54	delivery	delivery	NOUN
inlawrev-18385	232	55	charges	charge	NOUN
inlawrev-18385	232	56	using	use	VERB
inlawrev-18385	232	57	delivery	delivery	NOUN
inlawrev-18385	232	58	services	service	NOUN
inlawrev-18385	232	59	providers	provider	NOUN
inlawrev-18385	232	60	other	other	ADJ
inlawrev-18385	232	61	than	than	ADP
inlawrev-18385	232	62	the	the	DET
inlawrev-18385	232	63	united	united	PROPN
inlawrev-18385	232	64	44	44	NUM
inlawrev-18385	232	65	.	.	PUNCT
inlawrev-18385	233	1	i	i	PRON
inlawrev-18385	233	2	d.	d.	VERB
inlawrev-18385	233	3	the	the	DET
inlawrev-18385	233	4	procedure	procedure	NOUN
inlawrev-18385	233	5	for	for	ADP
inlawrev-18385	233	6	becoming	become	VERB
inlawrev-18385	233	7	a	a	DET
inlawrev-18385	233	8	qualified	qualified	ADJ
inlawrev-18385	233	9	distributor	distributor	NOUN
inlawrev-18385	233	10	is	be	AUX
inlawrev-18385	233	11	outlined	outline	VERB
inlawrev-18385	233	12	in	in	ADP
inlawrev-18385	233	13	indiana	indiana	PROPN
inlawrev-18385	233	14	code	code	PROPN
inlawrev-18385	233	15	§	§	PROPN
inlawrev-18385	233	16	§	§	PROPN
inlawrev-18385	233	17	62.5	62.5	NUM
inlawrev-18385	233	18	-	-	SYM
inlawrev-18385	233	19	3.5	3.5	NUM
inlawrev-18385	233	20	-	-	SYM
inlawrev-18385	233	21	17	17	NUM
inlawrev-18385	233	22	and	and	CCONJ
inlawrev-18385	233	23	-18	-18	NUM
inlawrev-18385	233	24	.	.	PUNCT
inlawrev-18385	234	1	i	i	PRON
inlawrev-18385	234	2	d.	d.	PROPN
inlawrev-18385	234	3	§	§	PROPN
inlawrev-18385	234	4	1	1	NUM
inlawrev-18385	234	5	,	,	PUNCT
inlawrev-18385	234	6	2013	2013	NUM
inlawrev-18385	234	7	ind	ind	NOUN
inlawrev-18385	234	8	.	.	PUNCT
inlawrev-18385	235	1	acts	act	VERB
inlawrev-18385	235	2	at	at	ADP
inlawrev-18385	235	3	3167	3167	NUM
inlawrev-18385	235	4	-	-	SYM
inlawrev-18385	235	5	69	69	NUM
inlawrev-18385	235	6	(	(	PUNCT
inlawrev-18385	235	7	codified	codify	VERB
inlawrev-18385	235	8	at	at	ADP
inlawrev-18385	235	9	ind	ind	PROPN
inlawrev-18385	235	10	.	.	PUNCT
inlawrev-18385	236	1	code	code	PROPN
inlawrev-18385	236	2	§	§	PROPN
inlawrev-18385	236	3	§	§	PROPN
inlawrev-18385	236	4	6	6	NUM
inlawrev-18385	236	5	-	-	SYM
inlawrev-18385	236	6	2.5	2.5	NUM
inlawrev-18385	236	7	-	-	PUNCT
inlawrev-18385	236	8	3.5	3.5	NUM
inlawrev-18385	236	9	-	-	SYM
inlawrev-18385	236	10	16	16	NUM
inlawrev-18385	236	11	,	,	PUNCT
inlawrev-18385	236	12	-18	-18	NUM
inlawrev-18385	236	13	)	)	PUNCT
inlawrev-18385	236	14	.	.	PUNCT
inlawrev-18385	237	1	45	45	NUM
inlawrev-18385	237	2	.	.	X
inlawrev-18385	237	3	pub	pub	NOUN
inlawrev-18385	237	4	.	.	PUNCT
inlawrev-18385	238	1	l.	l.	PROPN
inlawrev-18385	238	2	no	no	INTJ
inlawrev-18385	238	3	.	.	PROPN
inlawrev-18385	239	1	227	227	NUM
inlawrev-18385	239	2	-	-	SYM
inlawrev-18385	239	3	2013	2013	NUM
inlawrev-18385	239	4	,	,	PUNCT
inlawrev-18385	239	5	§	§	PROPN
inlawrev-18385	239	6	1	1	NUM
inlawrev-18385	239	7	,	,	PUNCT
inlawrev-18385	239	8	2013	2013	NUM
inlawrev-18385	239	9	ind	ind	NOUN
inlawrev-18385	239	10	.	.	PUNCT
inlawrev-18385	240	1	acts	act	VERB
inlawrev-18385	240	2	3164	3164	NUM
inlawrev-18385	240	3	,	,	PUNCT
inlawrev-18385	240	4	3169	3169	NUM
inlawrev-18385	240	5	-	-	SYM
inlawrev-18385	240	6	70	70	NUM
inlawrev-18385	240	7	(	(	PUNCT
inlawrev-18385	240	8	codified	codify	VERB
inlawrev-18385	240	9	at	at	ADP
inlawrev-18385	240	10	ind	ind	PROPN
inlawrev-18385	240	11	.	.	PUNCT
inlawrev-18385	241	1	code	code	PROPN
inlawrev-18385	241	2	§	§	PROPN
inlawrev-18385	241	3	6	6	NUM
inlawrev-18385	241	4	-	-	SYM
inlawrev-18385	241	5	2.53.5	2.53.5	NUM
inlawrev-18385	241	6	-	-	NUM
inlawrev-18385	241	7	19	19	NUM
inlawrev-18385	241	8	)	)	PUNCT
inlawrev-18385	241	9	.	.	PUNCT
inlawrev-18385	242	1	46	46	NUM
inlawrev-18385	242	2	.	.	PUNCT
inlawrev-18385	243	1	i	i	PRON
inlawrev-18385	243	2	d.	d.	PROPN
inlawrev-18385	243	3	§	§	PROPN
inlawrev-18385	243	4	1	1	NUM
inlawrev-18385	243	5	,	,	PUNCT
inlawrev-18385	243	6	2013	2013	NUM
inlawrev-18385	243	7	ind	ind	NOUN
inlawrev-18385	243	8	.	.	PUNCT
inlawrev-18385	244	1	acts	act	VERB
inlawrev-18385	244	2	at	at	ADP
inlawrev-18385	244	3	3171	3171	NUM
inlawrev-18385	244	4	(	(	PUNCT
inlawrev-18385	244	5	codified	codify	VERB
inlawrev-18385	244	6	at	at	ADP
inlawrev-18385	244	7	ind	ind	PROPN
inlawrev-18385	244	8	.	.	PUNCT
inlawrev-18385	245	1	code	code	PROPN
inlawrev-18385	245	2	§	§	PROPN
inlawrev-18385	245	3	6	6	NUM
inlawrev-18385	245	4	-	-	SYM
inlawrev-18385	245	5	2.5	2.5	NUM
inlawrev-18385	245	6	-	-	PUNCT
inlawrev-18385	245	7	3.5	3.5	NUM
inlawrev-18385	245	8	-	-	NUM
inlawrev-18385	245	9	22	22	NUM
inlawrev-18385	245	10	)	)	PUNCT
inlawrev-18385	245	11	.	.	PUNCT
inlawrev-18385	246	1	47	47	NUM
inlawrev-18385	246	2	.	.	PUNCT
inlawrev-18385	247	1	i	i	PRON
inlawrev-18385	247	2	d.	d.	PROPN
inlawrev-18385	247	3	§	§	PROPN
inlawrev-18385	247	4	1	1	NUM
inlawrev-18385	247	5	,	,	PUNCT
inlawrev-18385	247	6	2013	2013	NUM
inlawrev-18385	247	7	ind	ind	NOUN
inlawrev-18385	247	8	.	.	PUNCT
inlawrev-18385	248	1	acts	act	VERB
inlawrev-18385	248	2	at	at	ADP
inlawrev-18385	248	3	3169	3169	NUM
inlawrev-18385	248	4	-	-	SYM
inlawrev-18385	248	5	70	70	NUM
inlawrev-18385	248	6	(	(	PUNCT
inlawrev-18385	248	7	codified	codify	VERB
inlawrev-18385	248	8	at	at	ADP
inlawrev-18385	248	9	ind	ind	PROPN
inlawrev-18385	248	10	.	.	PUNCT
inlawrev-18385	249	1	code	code	PROPN
inlawrev-18385	249	2	§	§	PROPN
inlawrev-18385	249	3	6	6	NUM
inlawrev-18385	249	4	-	-	SYM
inlawrev-18385	249	5	2.5	2.5	NUM
inlawrev-18385	249	6	-	-	PUNCT
inlawrev-18385	249	7	3.5	3.5	NUM
inlawrev-18385	249	8	-	-	SYM
inlawrev-18385	249	9	19	19	NUM
inlawrev-18385	249	10	)	)	PUNCT
inlawrev-18385	249	11	.	.	PUNCT
inlawrev-18385	250	1	48	48	NUM
inlawrev-18385	250	2	.	.	PUNCT
inlawrev-18385	251	1	i	i	PRON
inlawrev-18385	251	2	d.	d.	PROPN
inlawrev-18385	251	3	§	§	PROPN
inlawrev-18385	251	4	1	1	NUM
inlawrev-18385	251	5	,	,	PUNCT
inlawrev-18385	251	6	2013	2013	NUM
inlawrev-18385	251	7	ind	ind	NOUN
inlawrev-18385	251	8	.	.	PUNCT
inlawrev-18385	252	1	acts	act	VERB
inlawrev-18385	252	2	at	at	ADP
inlawrev-18385	252	3	3171	3171	NUM
inlawrev-18385	252	4	(	(	PUNCT
inlawrev-18385	252	5	codified	codify	VERB
inlawrev-18385	252	6	at	at	ADP
inlawrev-18385	252	7	ind	ind	PROPN
inlawrev-18385	252	8	.	.	PUNCT
inlawrev-18385	253	1	code	code	PROPN
inlawrev-18385	253	2	§	§	PROPN
inlawrev-18385	253	3	6	6	NUM
inlawrev-18385	253	4	-	-	SYM
inlawrev-18385	253	5	2.5	2.5	NUM
inlawrev-18385	253	6	-	-	PUNCT
inlawrev-18385	253	7	3.5	3.5	NUM
inlawrev-18385	253	8	-	-	NUM
inlawrev-18385	253	9	22	22	NUM
inlawrev-18385	253	10	)	)	PUNCT
inlawrev-18385	253	11	.	.	PUNCT
inlawrev-18385	254	1	49	49	NUM
inlawrev-18385	254	2	.	.	PUNCT
inlawrev-18385	255	1	i	i	PRON
inlawrev-18385	255	2	d.	d.	PROPN
inlawrev-18385	255	3	§	§	PROPN
inlawrev-18385	255	4	1	1	NUM
inlawrev-18385	255	5	,	,	PUNCT
inlawrev-18385	255	6	2013	2013	NUM
inlawrev-18385	255	7	ind	ind	NOUN
inlawrev-18385	255	8	.	.	PUNCT
inlawrev-18385	256	1	acts	act	VERB
inlawrev-18385	256	2	at	at	ADP
inlawrev-18385	256	3	3172	3172	NUM
inlawrev-18385	256	4	(	(	PUNCT
inlawrev-18385	256	5	codified	codify	VERB
inlawrev-18385	256	6	at	at	ADP
inlawrev-18385	256	7	ind	ind	PROPN
inlawrev-18385	256	8	.	.	PUNCT
inlawrev-18385	257	1	code	code	PROPN
inlawrev-18385	257	2	§	§	PROPN
inlawrev-18385	257	3	6	6	NUM
inlawrev-18385	257	4	-	-	SYM
inlawrev-18385	257	5	2.5	2.5	NUM
inlawrev-18385	257	6	-	-	PUNCT
inlawrev-18385	257	7	3.5	3.5	NUM
inlawrev-18385	257	8	-	-	PUNCT
inlawrev-18385	257	9	26	26	NUM
inlawrev-18385	257	10	)	)	PUNCT
inlawrev-18385	257	11	.	.	PUNCT
inlawrev-18385	258	1	50	50	NUM
inlawrev-18385	258	2	.	.	PUNCT
inlawrev-18385	259	1	i	i	PRON
inlawrev-18385	259	2	d.	d.	PROPN
inlawrev-18385	259	3	§	§	PROPN
inlawrev-18385	259	4	1	1	NUM
inlawrev-18385	259	5	,	,	PUNCT
inlawrev-18385	259	6	2013	2013	NUM
inlawrev-18385	259	7	ind	ind	NOUN
inlawrev-18385	259	8	.	.	PUNCT
inlawrev-18385	260	1	acts	act	VERB
inlawrev-18385	260	2	at	at	ADP
inlawrev-18385	260	3	3169	3169	NUM
inlawrev-18385	260	4	-	-	SYM
inlawrev-18385	260	5	70	70	NUM
inlawrev-18385	260	6	(	(	PUNCT
inlawrev-18385	260	7	codified	codify	VERB
inlawrev-18385	260	8	at	at	ADP
inlawrev-18385	260	9	ind	ind	PROPN
inlawrev-18385	260	10	.	.	PUNCT
inlawrev-18385	261	1	code	code	PROPN
inlawrev-18385	261	2	§	§	PROPN
inlawrev-18385	261	3	6	6	NUM
inlawrev-18385	261	4	-	-	SYM
inlawrev-18385	261	5	2.5	2.5	NUM
inlawrev-18385	261	6	-	-	PUNCT
inlawrev-18385	261	7	3.5	3.5	NUM
inlawrev-18385	261	8	-	-	SYM
inlawrev-18385	261	9	19	19	NUM
inlawrev-18385	261	10	)	)	PUNCT
inlawrev-18385	261	11	.	.	PUNCT
inlawrev-18385	262	1	51	51	NUM
inlawrev-18385	262	2	.	.	PUNCT
inlawrev-18385	263	1	i	i	PRON
inlawrev-18385	263	2	d.	d.	PROPN
inlawrev-18385	263	3	§	§	PROPN
inlawrev-18385	263	4	1	1	NUM
inlawrev-18385	263	5	,	,	PUNCT
inlawrev-18385	263	6	2013	2013	NUM
inlawrev-18385	263	7	ind	ind	NOUN
inlawrev-18385	263	8	.	.	PUNCT
inlawrev-18385	264	1	acts	act	VERB
inlawrev-18385	264	2	at	at	ADP
inlawrev-18385	264	3	3166	3166	NUM
inlawrev-18385	264	4	(	(	PUNCT
inlawrev-18385	264	5	codified	codify	VERB
inlawrev-18385	264	6	at	at	ADP
inlawrev-18385	264	7	ind	ind	PROPN
inlawrev-18385	264	8	.	.	PUNCT
inlawrev-18385	265	1	code	code	PROPN
inlawrev-18385	265	2	§	§	PROPN
inlawrev-18385	265	3	6	6	NUM
inlawrev-18385	265	4	-	-	SYM
inlawrev-18385	265	5	2.5	2.5	NUM
inlawrev-18385	265	6	-	-	PUNCT
inlawrev-18385	265	7	3.5	3.5	NUM
inlawrev-18385	265	8	-	-	PUNCT
inlawrev-18385	265	9	15	15	NUM
inlawrev-18385	265	10	)	)	PUNCT
inlawrev-18385	265	11	.	.	PUNCT
inlawrev-18385	266	1	52	52	NUM
inlawrev-18385	266	2	.	.	PUNCT
inlawrev-18385	267	1	i	i	PRON
inlawrev-18385	267	2	d.	d.	PROPN
inlawrev-18385	267	3	§	§	PROPN
inlawrev-18385	267	4	1	1	NUM
inlawrev-18385	267	5	,	,	PUNCT
inlawrev-18385	267	6	2013	2013	NUM
inlawrev-18385	267	7	ind	ind	NOUN
inlawrev-18385	267	8	.	.	PUNCT
inlawrev-18385	268	1	acts	act	VERB
inlawrev-18385	268	2	at	at	ADP
inlawrev-18385	268	3	3169	3169	NUM
inlawrev-18385	268	4	-	-	SYM
inlawrev-18385	268	5	70	70	NUM
inlawrev-18385	268	6	(	(	PUNCT
inlawrev-18385	268	7	codified	codify	VERB
inlawrev-18385	268	8	at	at	ADP
inlawrev-18385	268	9	ind	ind	PROPN
inlawrev-18385	268	10	.	.	PUNCT
inlawrev-18385	269	1	code	code	PROPN
inlawrev-18385	269	2	§	§	PROPN
inlawrev-18385	269	3	6	6	NUM
inlawrev-18385	269	4	-	-	SYM
inlawrev-18385	269	5	2.5	2.5	NUM
inlawrev-18385	269	6	-	-	PUNCT
inlawrev-18385	269	7	3.5	3.5	NUM
inlawrev-18385	269	8	-	-	NUM
inlawrev-18385	269	9	19	19	NUM
inlawrev-18385	269	10	)	)	PUNCT
inlawrev-18385	269	11	.	.	PUNCT
inlawrev-18385	270	1	53	53	NUM
inlawrev-18385	270	2	.	.	PUNCT
inlawrev-18385	271	1	i	i	PRON
inlawrev-18385	271	2	d.	d.	PROPN
inlawrev-18385	271	3	§	§	PROPN
inlawrev-18385	271	4	1	1	NUM
inlawrev-18385	271	5	,	,	PUNCT
inlawrev-18385	271	6	2013	2013	NUM
inlawrev-18385	271	7	ind	ind	NOUN
inlawrev-18385	271	8	.	.	PUNCT
inlawrev-18385	272	1	acts	act	VERB
inlawrev-18385	272	2	at	at	ADP
inlawrev-18385	272	3	3170	3170	NUM
inlawrev-18385	272	4	(	(	PUNCT
inlawrev-18385	272	5	codified	codify	VERB
inlawrev-18385	272	6	at	at	ADP
inlawrev-18385	272	7	ind	ind	PROPN
inlawrev-18385	272	8	.	.	PUNCT
inlawrev-18385	273	1	code	code	PROPN
inlawrev-18385	273	2	§	§	PROPN
inlawrev-18385	273	3	6	6	NUM
inlawrev-18385	273	4	-	-	SYM
inlawrev-18385	273	5	2.5	2.5	NUM
inlawrev-18385	273	6	-	-	PUNCT
inlawrev-18385	273	7	3.5	3.5	NUM
inlawrev-18385	273	8	-	-	PUNCT
inlawrev-18385	273	9	20	20	NUM
inlawrev-18385	273	10	)	)	PUNCT
inlawrev-18385	273	11	.	.	PUNCT
inlawrev-18385	274	1	54	54	NUM
inlawrev-18385	274	2	.	.	PUNCT
inlawrev-18385	275	1	i	i	PRON
inlawrev-18385	275	2	d.	d.	PROPN
inlawrev-18385	275	3	§	§	PROPN
inlawrev-18385	275	4	1	1	NUM
inlawrev-18385	275	5	,	,	PUNCT
inlawrev-18385	275	6	2013	2013	NUM
inlawrev-18385	275	7	ind	ind	NOUN
inlawrev-18385	275	8	.	.	PUNCT
inlawrev-18385	276	1	acts	act	VERB
inlawrev-18385	276	2	at	at	ADP
inlawrev-18385	276	3	3171	3171	NUM
inlawrev-18385	276	4	(	(	PUNCT
inlawrev-18385	276	5	codified	codify	VERB
inlawrev-18385	276	6	at	at	ADP
inlawrev-18385	276	7	ind	ind	PROPN
inlawrev-18385	276	8	.	.	PUNCT
inlawrev-18385	277	1	code	code	PROPN
inlawrev-18385	277	2	§	§	PROPN
inlawrev-18385	277	3	6	6	NUM
inlawrev-18385	277	4	-	-	SYM
inlawrev-18385	277	5	2.5	2.5	NUM
inlawrev-18385	277	6	-	-	PUNCT
inlawrev-18385	277	7	3.5	3.5	NUM
inlawrev-18385	277	8	-	-	PUNCT
inlawrev-18385	277	9	23	23	NUM
inlawrev-18385	277	10	)	)	PUNCT
inlawrev-18385	277	11	.	.	PUNCT
inlawrev-18385	278	1	55	55	NUM
inlawrev-18385	278	2	.	.	PUNCT
inlawrev-18385	279	1	i	i	PRON
inlawrev-18385	279	2	d.	d.	PROPN
inlawrev-18385	279	3	§	§	PROPN
inlawrev-18385	279	4	3	3	NUM
inlawrev-18385	279	5	,	,	PUNCT
inlawrev-18385	279	6	2013	2013	NUM
inlawrev-18385	279	7	ind	ind	NOUN
inlawrev-18385	279	8	.	.	PUNCT
inlawrev-18385	280	1	acts	act	VERB
inlawrev-18385	280	2	at	at	ADP
inlawrev-18385	280	3	3173	3173	NUM
inlawrev-18385	280	4	-	-	SYM
inlawrev-18385	280	5	74	74	NUM
inlawrev-18385	280	6	(	(	PUNCT
inlawrev-18385	280	7	amending	amend	VERB
inlawrev-18385	280	8	ind	ind	NOUN
inlawrev-18385	280	9	.	.	PUNCT
inlawrev-18385	281	1	code	code	PROPN
inlawrev-18385	281	2	§	§	PROPN
inlawrev-18385	281	3	6	6	NUM
inlawrev-18385	281	4	-	-	SYM
inlawrev-18385	281	5	2.5	2.5	NUM
inlawrev-18385	281	6	-	-	PUNCT
inlawrev-18385	281	7	6	6	NUM
inlawrev-18385	281	8	-	-	SYM
inlawrev-18385	281	9	10	10	NUM
inlawrev-18385	281	10	)	)	PUNCT
inlawrev-18385	281	11	.	.	PUNCT
inlawrev-18385	282	1	56	56	NUM
inlawrev-18385	282	2	.	.	PUNCT
inlawrev-18385	283	1	pub	pub	NOUN
inlawrev-18385	283	2	.	.	PUNCT
inlawrev-18385	284	1	l.	l.	PROPN
inlawrev-18385	284	2	no	no	INTJ
inlawrev-18385	284	3	.	.	PROPN
inlawrev-18385	285	1	265	265	NUM
inlawrev-18385	285	2	-	-	SYM
inlawrev-18385	285	3	2013	2013	NUM
inlawrev-18385	285	4	,	,	PUNCT
inlawrev-18385	285	5	§	§	PROPN
inlawrev-18385	285	6	2	2	NUM
inlawrev-18385	285	7	,	,	PUNCT
inlawrev-18385	285	8	2013	2013	NUM
inlawrev-18385	285	9	ind	ind	NOUN
inlawrev-18385	285	10	.	.	PUNCT
inlawrev-18385	286	1	acts	act	VERB
inlawrev-18385	286	2	3800	3800	NUM
inlawrev-18385	286	3	,	,	PUNCT
inlawrev-18385	286	4	3802	3802	NUM
inlawrev-18385	286	5	(	(	PUNCT
inlawrev-18385	286	6	codified	codify	VERB
inlawrev-18385	286	7	at	at	ADP
inlawrev-18385	286	8	ind	ind	PROPN
inlawrev-18385	286	9	.	.	PUNCT
inlawrev-18385	287	1	code	code	PROPN
inlawrev-18385	287	2	§	§	PROPN
inlawrev-18385	287	3	6	6	NUM
inlawrev-18385	287	4	-	-	SYM
inlawrev-18385	287	5	2.5	2.5	NUM
inlawrev-18385	287	6	-	-	PUNCT
inlawrev-18385	287	7	17.5	17.5	NUM
inlawrev-18385	287	8	)	)	PUNCT
inlawrev-18385	287	9	.	.	PUNCT
inlawrev-18385	288	1	57	57	NUM
inlawrev-18385	288	2	.	.	PUNCT
inlawrev-18385	289	1	i	i	PRON
inlawrev-18385	289	2	d.	d.	PROPN
inlawrev-18385	289	3	§	§	PROPN
inlawrev-18385	289	4	1	1	NUM
inlawrev-18385	289	5	,	,	PUNCT
inlawrev-18385	289	6	2013	2013	NUM
inlawrev-18385	289	7	ind	ind	NOUN
inlawrev-18385	289	8	.	.	PUNCT
inlawrev-18385	290	1	acts	act	VERB
inlawrev-18385	290	2	at	at	ADP
inlawrev-18385	290	3	3800	3800	NUM
inlawrev-18385	290	4	-	-	SYM
inlawrev-18385	290	5	02	02	NUM
inlawrev-18385	290	6	(	(	PUNCT
inlawrev-18385	290	7	amending	amend	VERB
inlawrev-18385	290	8	ind	ind	NOUN
inlawrev-18385	290	9	.	.	PUNCT
inlawrev-18385	291	1	code	code	PROPN
inlawrev-18385	291	2	§	§	PROPN
inlawrev-18385	291	3	6	6	NUM
inlawrev-18385	291	4	-	-	SYM
inlawrev-18385	291	5	2.5	2.5	NUM
inlawrev-18385	291	6	-	-	PUNCT
inlawrev-18385	291	7	1	1	NUM
inlawrev-18385	291	8	-	-	SYM
inlawrev-18385	291	9	5	5	NUM
inlawrev-18385	291	10	)	)	PUNCT
inlawrev-18385	291	11	.	.	PUNCT
inlawrev-18385	292	1	1180	1180	NUM
inlawrev-18385	292	2	indiana	indiana	PROPN
inlawrev-18385	292	3	law	law	PROPN
inlawrev-18385	292	4	review	review	NOUN
inlawrev-18385	293	1	[	[	X
inlawrev-18385	293	2	vol	vol	NOUN
inlawrev-18385	293	3	.	.	PUNCT
inlawrev-18385	294	1	47:1173	47:1173	NUM
inlawrev-18385	294	2	states	states	PROPN
inlawrev-18385	294	3	mail	mail	NOUN
inlawrev-18385	294	4	,	,	PUNCT
inlawrev-18385	294	5	remain	remain	VERB
inlawrev-18385	294	6	subject	subject	ADJ
inlawrev-18385	294	7	to	to	ADP
inlawrev-18385	294	8	the	the	DET
inlawrev-18385	294	9	tax.58	tax.58	NOUN
inlawrev-18385	294	10	the	the	DET
inlawrev-18385	294	11	second	second	ADJ
inlawrev-18385	294	12	change	change	NOUN
inlawrev-18385	294	13	brings	bring	VERB
inlawrev-18385	294	14	indiana	indiana	PROPN
inlawrev-18385	294	15	’s	’s	PART
inlawrev-18385	294	16	treatment	treatment	NOUN
inlawrev-18385	294	17	of	of	ADP
inlawrev-18385	294	18	direct	direct	ADJ
inlawrev-18385	294	19	mail	mail	NOUN
inlawrev-18385	294	20	in	in	ADP
inlawrev-18385	294	21	line	line	NOUN
inlawrev-18385	294	22	with	with	ADP
inlawrev-18385	294	23	the	the	DET
inlawrev-18385	294	24	streamlined	streamlined	ADJ
inlawrev-18385	294	25	sales	sale	NOUN
inlawrev-18385	294	26	and	and	CCONJ
inlawrev-18385	294	27	use	use	VERB
inlawrev-18385	294	28	tax	tax	NOUN
inlawrev-18385	294	29	agreement	agreement	NOUN
inlawrev-18385	294	30	by	by	ADP
inlawrev-18385	294	31	dividing	divide	VERB
inlawrev-18385	294	32	direct	direct	ADJ
inlawrev-18385	294	33	mail	mail	NOUN
inlawrev-18385	294	34	into	into	ADP
inlawrev-18385	294	35	two	two	NUM
inlawrev-18385	294	36	groups—“advertising	groups—“advertising	NOUN
inlawrev-18385	294	37	and	and	CCONJ
inlawrev-18385	294	38	promotional	promotional	ADJ
inlawrev-18385	294	39	direct	direct	ADJ
inlawrev-18385	294	40	mail	mail	NOUN
inlawrev-18385	294	41	”	"	PUNCT
inlawrev-18385	294	42	and	and	CCONJ
inlawrev-18385	294	43	“	"	PUNCT
inlawrev-18385	294	44	other	other	ADJ
inlawrev-18385	294	45	direct	direct	ADJ
inlawrev-18385	294	46	mail”—and	mail”—and	NOUN
inlawrev-18385	294	47	sourcing	source	VERB
inlawrev-18385	294	48	the	the	DET
inlawrev-18385	294	49	resulting	result	VERB
inlawrev-18385	294	50	sales	sale	NOUN
inlawrev-18385	294	51	accordingly	accordingly	ADV
inlawrev-18385	294	52	for	for	ADP
inlawrev-18385	294	53	gross	gross	ADJ
inlawrev-18385	294	54	retail	retail	ADJ
inlawrev-18385	294	55	tax	tax	NOUN
inlawrev-18385	294	56	and	and	CCONJ
inlawrev-18385	294	57	use	use	VERB
inlawrev-18385	294	58	tax	tax	NOUN
inlawrev-18385	294	59	purposes	purpose	NOUN
inlawrev-18385	294	60	.	.	PUNCT
inlawrev-18385	295	1	for	for	ADP
inlawrev-18385	295	2	“	"	PUNCT
inlawrev-18385	295	3	advertising	advertising	NOUN
inlawrev-18385	295	4	and	and	CCONJ
inlawrev-18385	295	5	promotional	promotional	ADJ
inlawrev-18385	295	6	direct	direct	ADJ
inlawrev-18385	295	7	mail	mail	NOUN
inlawrev-18385	295	8	,	,	PUNCT
inlawrev-18385	295	9	”	"	PUNCT
inlawrev-18385	295	10	if	if	SCONJ
inlawrev-18385	295	11	the	the	DET
inlawrev-18385	295	12	direct	direct	ADJ
inlawrev-18385	295	13	mail	mail	NOUN
inlawrev-18385	295	14	’s	’s	PART
inlawrev-18385	295	15	purchaser	purchaser	NOUN
inlawrev-18385	295	16	provides	provide	VERB
inlawrev-18385	295	17	the	the	DET
inlawrev-18385	295	18	seller	seller	NOUN
inlawrev-18385	295	19	with	with	ADP
inlawrev-18385	295	20	a	a	DET
inlawrev-18385	295	21	direct	direct	ADJ
inlawrev-18385	295	22	mail	mail	NOUN
inlawrev-18385	295	23	form	form	NOUN
inlawrev-18385	295	24	or	or	CCONJ
inlawrev-18385	295	25	a	a	DET
inlawrev-18385	295	26	certificate	certificate	NOUN
inlawrev-18385	295	27	of	of	ADP
inlawrev-18385	295	28	exemption	exemption	NOUN
inlawrev-18385	295	29	,	,	PUNCT
inlawrev-18385	295	30	then	then	ADV
inlawrev-18385	295	31	the	the	DET
inlawrev-18385	295	32	purchaser	purchaser	NOUN
inlawrev-18385	295	33	must	must	AUX
inlawrev-18385	295	34	source	source	VERB
inlawrev-18385	295	35	the	the	DET
inlawrev-18385	295	36	sale	sale	NOUN
inlawrev-18385	295	37	using	use	VERB
inlawrev-18385	295	38	the	the	DET
inlawrev-18385	295	39	recipients	recipient	NOUN
inlawrev-18385	295	40	’	'	PUNCT
inlawrev-18385	295	41	jurisdictions.59	jurisdictions.59	VERB
inlawrev-18385	295	42	alternatively	alternatively	ADV
inlawrev-18385	295	43	,	,	PUNCT
inlawrev-18385	295	44	if	if	SCONJ
inlawrev-18385	295	45	the	the	DET
inlawrev-18385	295	46	purchaser	purchaser	NOUN
inlawrev-18385	295	47	can	can	AUX
inlawrev-18385	295	48	provide	provide	VERB
inlawrev-18385	295	49	the	the	DET
inlawrev-18385	295	50	seller	seller	NOUN
inlawrev-18385	295	51	with	with	ADP
inlawrev-18385	295	52	information	information	NOUN
inlawrev-18385	295	53	regarding	regard	VERB
inlawrev-18385	295	54	the	the	DET
inlawrev-18385	295	55	direct	direct	ADJ
inlawrev-18385	295	56	mail	mail	NOUN
inlawrev-18385	295	57	recipients	recipient	NOUN
inlawrev-18385	295	58	’	'	PUNCT
inlawrev-18385	295	59	jurisdictions	jurisdiction	NOUN
inlawrev-18385	295	60	,	,	PUNCT
inlawrev-18385	295	61	then	then	ADV
inlawrev-18385	295	62	the	the	DET
inlawrev-18385	295	63	seller	seller	NOUN
inlawrev-18385	295	64	must	must	AUX
inlawrev-18385	295	65	collect	collect	VERB
inlawrev-18385	295	66	and	and	CCONJ
inlawrev-18385	295	67	remit	remit	VERB
inlawrev-18385	295	68	the	the	DET
inlawrev-18385	295	69	tax	tax	NOUN
inlawrev-18385	295	70	using	use	VERB
inlawrev-18385	295	71	the	the	DET
inlawrev-18385	295	72	recipients	recipient	NOUN
inlawrev-18385	295	73	’	'	PUNCT
inlawrev-18385	295	74	jurisdictions.60	jurisdictions.60	PROPN
inlawrev-18385	295	75	finally	finally	ADV
inlawrev-18385	295	76	,	,	PUNCT
inlawrev-18385	295	77	if	if	SCONJ
inlawrev-18385	295	78	the	the	DET
inlawrev-18385	295	79	purchaser	purchaser	NOUN
inlawrev-18385	295	80	provides	provide	VERB
inlawrev-18385	295	81	the	the	DET
inlawrev-18385	295	82	seller	seller	NOUN
inlawrev-18385	295	83	with	with	ADP
inlawrev-18385	295	84	no	no	DET
inlawrev-18385	295	85	form	form	NOUN
inlawrev-18385	295	86	,	,	PUNCT
inlawrev-18385	295	87	certificate	certificate	NOUN
inlawrev-18385	295	88	,	,	PUNCT
inlawrev-18385	295	89	or	or	CCONJ
inlawrev-18385	295	90	information	information	NOUN
inlawrev-18385	295	91	,	,	PUNCT
inlawrev-18385	295	92	then	then	ADV
inlawrev-18385	295	93	the	the	DET
inlawrev-18385	295	94	seller	seller	NOUN
inlawrev-18385	295	95	must	must	AUX
inlawrev-18385	295	96	collect	collect	VERB
inlawrev-18385	295	97	and	and	CCONJ
inlawrev-18385	295	98	remit	remit	VERB
inlawrev-18385	295	99	taxes	taxis	NOUN
inlawrev-18385	295	100	using	use	VERB
inlawrev-18385	295	101	the	the	DET
inlawrev-18385	295	102	sourcing	sourcing	NOUN
inlawrev-18385	295	103	rules	rule	NOUN
inlawrev-18385	295	104	in	in	ADP
inlawrev-18385	295	105	indiana	indiana	PROPN
inlawrev-18385	295	106	code	code	PROPN
inlawrev-18385	295	107	section	section	NOUN
inlawrev-18385	295	108	6	6	NUM
inlawrev-18385	295	109	-	-	SYM
inlawrev-18385	295	110	2.5	2.5	NUM
inlawrev-18385	295	111	-	-	PUNCT
inlawrev-18385	295	112	13	13	NUM
inlawrev-18385	295	113	-	-	PUNCT
inlawrev-18385	295	114	1(d)(5).61	1(d)(5).61	NOUN
inlawrev-18385	295	115	for	for	ADP
inlawrev-18385	295	116	“	"	PUNCT
inlawrev-18385	295	117	other	other	ADJ
inlawrev-18385	295	118	direct	direct	ADJ
inlawrev-18385	295	119	mail	mail	NOUN
inlawrev-18385	295	120	,	,	PUNCT
inlawrev-18385	295	121	”	"	PUNCT
inlawrev-18385	295	122	if	if	SCONJ
inlawrev-18385	295	123	the	the	DET
inlawrev-18385	295	124	direct	direct	ADJ
inlawrev-18385	295	125	mail	mail	NOUN
inlawrev-18385	295	126	’s	’s	PART
inlawrev-18385	295	127	purchaser	purchaser	NOUN
inlawrev-18385	295	128	provides	provide	VERB
inlawrev-18385	295	129	the	the	DET
inlawrev-18385	295	130	seller	seller	NOUN
inlawrev-18385	295	131	with	with	ADP
inlawrev-18385	295	132	a	a	DET
inlawrev-18385	295	133	direct	direct	ADJ
inlawrev-18385	295	134	mail	mail	NOUN
inlawrev-18385	295	135	form	form	NOUN
inlawrev-18385	295	136	or	or	CCONJ
inlawrev-18385	295	137	a	a	DET
inlawrev-18385	295	138	certificate	certificate	NOUN
inlawrev-18385	295	139	of	of	ADP
inlawrev-18385	295	140	exemption	exemption	NOUN
inlawrev-18385	295	141	,	,	PUNCT
inlawrev-18385	295	142	then	then	ADV
inlawrev-18385	295	143	the	the	DET
inlawrev-18385	295	144	purchaser	purchaser	NOUN
inlawrev-18385	295	145	must	must	AUX
inlawrev-18385	295	146	source	source	VERB
inlawrev-18385	295	147	the	the	DET
inlawrev-18385	295	148	sale	sale	NOUN
inlawrev-18385	295	149	using	use	VERB
inlawrev-18385	295	150	the	the	DET
inlawrev-18385	295	151	recipients	recipient	NOUN
inlawrev-18385	295	152	’	'	PUNCT
inlawrev-18385	295	153	jurisdictions.62	jurisdictions.62	NOUN
inlawrev-18385	295	154	in	in	ADP
inlawrev-18385	295	155	all	all	DET
inlawrev-18385	295	156	other	other	ADJ
inlawrev-18385	295	157	cases	case	NOUN
inlawrev-18385	295	158	,	,	PUNCT
inlawrev-18385	295	159	the	the	DET
inlawrev-18385	295	160	sale	sale	NOUN
inlawrev-18385	295	161	of	of	ADP
inlawrev-18385	295	162	other	other	ADJ
inlawrev-18385	295	163	direct	direct	ADJ
inlawrev-18385	295	164	mail	mail	NOUN
inlawrev-18385	295	165	is	be	AUX
inlawrev-18385	295	166	sourced	source	VERB
inlawrev-18385	295	167	under	under	ADP
inlawrev-18385	295	168	the	the	DET
inlawrev-18385	295	169	normal	normal	ADJ
inlawrev-18385	295	170	sourcing	sourcing	NOUN
inlawrev-18385	295	171	rules	rule	NOUN
inlawrev-18385	295	172	in	in	ADP
inlawrev-18385	295	173	indiana	indiana	PROPN
inlawrev-18385	295	174	code	code	PROPN
inlawrev-18385	295	175	section	section	NOUN
inlawrev-18385	295	176	6	6	NUM
inlawrev-18385	295	177	-	-	SYM
inlawrev-18385	295	178	2.5	2.5	NUM
inlawrev-18385	295	179	-	-	PUNCT
inlawrev-18385	295	180	131(d)(3).63	131(d)(3).63	NUM
inlawrev-18385	295	181	the	the	DET
inlawrev-18385	295	182	ga	ga	NOUN
inlawrev-18385	295	183	expanded	expand	VERB
inlawrev-18385	295	184	several	several	ADJ
inlawrev-18385	295	185	existing	exist	VERB
inlawrev-18385	295	186	gross	gross	ADJ
inlawrev-18385	295	187	retail	retail	ADJ
inlawrev-18385	295	188	tax	tax	NOUN
inlawrev-18385	295	189	exemptions	exemption	NOUN
inlawrev-18385	295	190	and	and	CCONJ
inlawrev-18385	295	191	created	create	VERB
inlawrev-18385	295	192	a	a	DET
inlawrev-18385	295	193	few	few	ADJ
inlawrev-18385	295	194	new	new	ADJ
inlawrev-18385	295	195	ones	one	NOUN
inlawrev-18385	295	196	,	,	PUNCT
inlawrev-18385	295	197	too	too	ADV
inlawrev-18385	295	198	.	.	PUNCT
inlawrev-18385	296	1	after	after	ADP
inlawrev-18385	296	2	july	july	PROPN
inlawrev-18385	296	3	1	1	NUM
inlawrev-18385	296	4	,	,	PUNCT
inlawrev-18385	296	5	2013	2013	NUM
inlawrev-18385	296	6	,	,	PUNCT
inlawrev-18385	296	7	the	the	DET
inlawrev-18385	296	8	existing	exist	VERB
inlawrev-18385	296	9	exemption	exemption	NOUN
inlawrev-18385	296	10	for	for	ADP
inlawrev-18385	296	11	sales	sale	NOUN
inlawrev-18385	296	12	of	of	ADP
inlawrev-18385	296	13	“	"	PUNCT
inlawrev-18385	296	14	research	research	NOUN
inlawrev-18385	296	15	and	and	CCONJ
inlawrev-18385	296	16	development	development	NOUN
inlawrev-18385	296	17	equipment	equipment	NOUN
inlawrev-18385	296	18	,	,	PUNCT
inlawrev-18385	296	19	”	"	PUNCT
inlawrev-18385	296	20	which	which	PRON
inlawrev-18385	296	21	covered	cover	VERB
inlawrev-18385	296	22	five	five	NUM
inlawrev-18385	296	23	specific	specific	ADJ
inlawrev-18385	296	24	types	type	NOUN
inlawrev-18385	296	25	of	of	ADP
inlawrev-18385	296	26	property	property	NOUN
inlawrev-18385	296	27	,	,	PUNCT
inlawrev-18385	296	28	expands	expand	VERB
inlawrev-18385	296	29	to	to	PART
inlawrev-18385	296	30	cover	cover	VERB
inlawrev-18385	296	31	“	"	PUNCT
inlawrev-18385	296	32	research	research	NOUN
inlawrev-18385	296	33	and	and	CCONJ
inlawrev-18385	296	34	development	development	NOUN
inlawrev-18385	296	35	property	property	NOUN
inlawrev-18385	296	36	,	,	PUNCT
inlawrev-18385	296	37	”	"	PUNCT
inlawrev-18385	296	38	which	which	PRON
inlawrev-18385	296	39	can	can	AUX
inlawrev-18385	296	40	mean	mean	VERB
inlawrev-18385	296	41	any	any	DET
inlawrev-18385	296	42	tangible	tangible	ADJ
inlawrev-18385	296	43	personal	personal	ADJ
inlawrev-18385	296	44	property	property	NOUN
inlawrev-18385	296	45	if	if	SCONJ
inlawrev-18385	296	46	used	use	VERB
inlawrev-18385	296	47	in	in	ADP
inlawrev-18385	296	48	a	a	DET
inlawrev-18385	296	49	qualifying	qualifying	NOUN
inlawrev-18385	296	50	manner.64	manner.64	NOUN
inlawrev-18385	296	51	also	also	ADV
inlawrev-18385	296	52	effective	effective	ADJ
inlawrev-18385	296	53	on	on	ADP
inlawrev-18385	296	54	that	that	DET
inlawrev-18385	296	55	date	date	NOUN
inlawrev-18385	296	56	,	,	PUNCT
inlawrev-18385	296	57	the	the	DET
inlawrev-18385	296	58	existing	exist	VERB
inlawrev-18385	296	59	exemption	exemption	NOUN
inlawrev-18385	296	60	for	for	ADP
inlawrev-18385	296	61	sales	sale	NOUN
inlawrev-18385	296	62	of	of	ADP
inlawrev-18385	296	63	tangible	tangible	ADJ
inlawrev-18385	296	64	personal	personal	ADJ
inlawrev-18385	296	65	property	property	NOUN
inlawrev-18385	296	66	in	in	ADP
inlawrev-18385	296	67	connection	connection	NOUN
inlawrev-18385	296	68	with	with	ADP
inlawrev-18385	296	69	“	"	PUNCT
inlawrev-18385	296	70	the	the	DET
inlawrev-18385	296	71	repair	repair	NOUN
inlawrev-18385	296	72	,	,	PUNCT
inlawrev-18385	296	73	maintenance	maintenance	NOUN
inlawrev-18385	296	74	,	,	PUNCT
inlawrev-18385	296	75	refurbishment	refurbishment	NOUN
inlawrev-18385	296	76	,	,	PUNCT
inlawrev-18385	296	77	remodeling	remodeling	NOUN
inlawrev-18385	296	78	,	,	PUNCT
inlawrev-18385	296	79	or	or	CCONJ
inlawrev-18385	296	80	remanufacturing	remanufacturing	NOUN
inlawrev-18385	296	81	of	of	ADP
inlawrev-18385	296	82	an	an	DET
inlawrev-18385	296	83	aircraft	aircraft	NOUN
inlawrev-18385	296	84	or	or	CCONJ
inlawrev-18385	296	85	an	an	DET
inlawrev-18385	296	86	avionics	avionic	NOUN
inlawrev-18385	296	87	system	system	NOUN
inlawrev-18385	296	88	of	of	ADP
inlawrev-18385	296	89	an	an	DET
inlawrev-18385	296	90	aircraft	aircraft	NOUN
inlawrev-18385	296	91	”	"	PUNCT
inlawrev-18385	296	92	is	be	AUX
inlawrev-18385	296	93	not	not	PART
inlawrev-18385	296	94	limited	limit	VERB
inlawrev-18385	296	95	to	to	ADP
inlawrev-18385	296	96	aircraft	aircraft	NOUN
inlawrev-18385	296	97	registered	register	VERB
inlawrev-18385	296	98	outside	outside	ADV
inlawrev-18385	296	99	of	of	ADP
inlawrev-18385	296	100	the	the	DET
inlawrev-18385	296	101	united	united	PROPN
inlawrev-18385	296	102	states	states	PROPN
inlawrev-18385	296	103	and	and	CCONJ
inlawrev-18385	296	104	of	of	ADP
inlawrev-18385	296	105	a	a	DET
inlawrev-18385	296	106	certain	certain	ADJ
inlawrev-18385	296	107	size	size	NOUN
inlawrev-18385	296	108	and	and	CCONJ
inlawrev-18385	296	109	propulsion	propulsion	NOUN
inlawrev-18385	296	110	type.65	type.65	NOUN
inlawrev-18385	296	111	aviation	aviation	NOUN
inlawrev-18385	296	112	fuel	fuel	NOUN
inlawrev-18385	296	113	is	be	AUX
inlawrev-18385	296	114	the	the	DET
inlawrev-18385	296	115	subject	subject	NOUN
inlawrev-18385	296	116	of	of	ADP
inlawrev-18385	296	117	a	a	DET
inlawrev-18385	296	118	new	new	ADJ
inlawrev-18385	296	119	gross	gross	ADJ
inlawrev-18385	296	120	retail	retail	ADJ
inlawrev-18385	296	121	tax	tax	NOUN
inlawrev-18385	296	122	58	58	NUM
inlawrev-18385	296	123	.	.	PUNCT
inlawrev-18385	297	1	i	i	PRON
inlawrev-18385	297	2	d.	d.	PROPN
inlawrev-18385	297	3	59	59	NUM
inlawrev-18385	297	4	.	.	PUNCT
inlawrev-18385	298	1	i	i	PRON
inlawrev-18385	298	2	d.	d.	PROPN
inlawrev-18385	298	3	§	§	PROPN
inlawrev-18385	298	4	8	8	NUM
inlawrev-18385	298	5	,	,	PUNCT
inlawrev-18385	298	6	2013	2013	NUM
inlawrev-18385	298	7	ind	ind	NOUN
inlawrev-18385	298	8	.	.	PUNCT
inlawrev-18385	299	1	acts	act	VERB
inlawrev-18385	299	2	at	at	ADP
inlawrev-18385	299	3	3807	3807	NUM
inlawrev-18385	299	4	-	-	SYM
inlawrev-18385	299	5	09	09	NUM
inlawrev-18385	299	6	(	(	PUNCT
inlawrev-18385	299	7	amending	amend	VERB
inlawrev-18385	299	8	ind	ind	NOUN
inlawrev-18385	299	9	.	.	PUNCT
inlawrev-18385	300	1	code	code	PROPN
inlawrev-18385	300	2	§	§	PROPN
inlawrev-18385	300	3	6	6	NUM
inlawrev-18385	300	4	-	-	SYM
inlawrev-18385	300	5	2.5	2.5	NUM
inlawrev-18385	300	6	-	-	PUNCT
inlawrev-18385	300	7	13	13	NUM
inlawrev-18385	300	8	-	-	PUNCT
inlawrev-18385	300	9	3	3	NUM
inlawrev-18385	300	10	)	)	PUNCT
inlawrev-18385	300	11	.	.	PUNCT
inlawrev-18385	301	1	60	60	NUM
inlawrev-18385	301	2	.	.	PUNCT
inlawrev-18385	302	1	i	i	PRON
inlawrev-18385	302	2	d.	d.	PROPN
inlawrev-18385	302	3	61	61	NUM
inlawrev-18385	302	4	.	.	PUNCT
inlawrev-18385	303	1	i	i	PRON
inlawrev-18385	303	2	d.	d.	PROPN
inlawrev-18385	303	3	thus	thus	ADV
inlawrev-18385	303	4	,	,	PUNCT
inlawrev-18385	303	5	“	"	PUNCT
inlawrev-18385	303	6	the	the	DET
inlawrev-18385	303	7	location	location	NOUN
inlawrev-18385	303	8	will	will	AUX
inlawrev-18385	303	9	be	be	AUX
inlawrev-18385	303	10	determined	determine	VERB
inlawrev-18385	303	11	by	by	ADP
inlawrev-18385	303	12	the	the	DET
inlawrev-18385	303	13	address	address	NOUN
inlawrev-18385	303	14	from	from	ADP
inlawrev-18385	303	15	which	which	PRON
inlawrev-18385	303	16	tangible	tangible	ADJ
inlawrev-18385	303	17	personal	personal	ADJ
inlawrev-18385	303	18	property	property	NOUN
inlawrev-18385	303	19	was	be	AUX
inlawrev-18385	303	20	shipped	ship	VERB
inlawrev-18385	303	21	,	,	PUNCT
inlawrev-18385	303	22	from	from	ADP
inlawrev-18385	303	23	which	which	PRON
inlawrev-18385	303	24	the	the	DET
inlawrev-18385	303	25	digital	digital	ADJ
inlawrev-18385	303	26	good	good	NOUN
inlawrev-18385	303	27	or	or	CCONJ
inlawrev-18385	303	28	the	the	DET
inlawrev-18385	303	29	computer	computer	NOUN
inlawrev-18385	303	30	software	software	NOUN
inlawrev-18385	303	31	delivered	deliver	VERB
inlawrev-18385	303	32	electronically	electronically	ADV
inlawrev-18385	303	33	was	be	AUX
inlawrev-18385	303	34	first	first	ADV
inlawrev-18385	303	35	available	available	ADJ
inlawrev-18385	303	36	for	for	ADP
inlawrev-18385	303	37	transmission	transmission	NOUN
inlawrev-18385	303	38	by	by	ADP
inlawrev-18385	303	39	the	the	DET
inlawrev-18385	303	40	seller	seller	NOUN
inlawrev-18385	303	41	,	,	PUNCT
inlawrev-18385	303	42	or	or	CCONJ
inlawrev-18385	303	43	from	from	ADP
inlawrev-18385	303	44	which	which	PRON
inlawrev-18385	303	45	the	the	DET
inlawrev-18385	303	46	service	service	NOUN
inlawrev-18385	303	47	was	be	AUX
inlawrev-18385	303	48	provided	provide	VERB
inlawrev-18385	303	49	(	(	PUNCT
inlawrev-18385	303	50	disregarding	disregard	VERB
inlawrev-18385	303	51	for	for	ADP
inlawrev-18385	303	52	these	these	DET
inlawrev-18385	303	53	purposes	purpose	NOUN
inlawrev-18385	303	54	any	any	DET
inlawrev-18385	303	55	location	location	NOUN
inlawrev-18385	303	56	that	that	PRON
inlawrev-18385	303	57	merely	merely	ADV
inlawrev-18385	303	58	provided	provide	VERB
inlawrev-18385	303	59	the	the	DET
inlawrev-18385	303	60	digital	digital	ADJ
inlawrev-18385	303	61	transfer	transfer	NOUN
inlawrev-18385	303	62	of	of	ADP
inlawrev-18385	303	63	the	the	DET
inlawrev-18385	303	64	product	product	NOUN
inlawrev-18385	303	65	sold	sell	VERB
inlawrev-18385	303	66	)	)	PUNCT
inlawrev-18385	303	67	.	.	PUNCT
inlawrev-18385	303	68	”	"	PUNCT
inlawrev-18385	304	1	ind	ind	PROPN
inlawrev-18385	304	2	.	.	PUNCT
inlawrev-18385	305	1	code	code	PROPN
inlawrev-18385	305	2	§	§	PROPN
inlawrev-18385	305	3	6	6	NUM
inlawrev-18385	305	4	-	-	SYM
inlawrev-18385	305	5	2.5	2.5	NUM
inlawrev-18385	305	6	-	-	PUNCT
inlawrev-18385	305	7	13	13	NUM
inlawrev-18385	305	8	-	-	NUM
inlawrev-18385	305	9	1(d)(5	1(d)(5	NUM
inlawrev-18385	305	10	)	)	PUNCT
inlawrev-18385	305	11	.	.	PUNCT
inlawrev-18385	306	1	62	62	NUM
inlawrev-18385	306	2	.	.	PUNCT
inlawrev-18385	307	1	pub	pub	NOUN
inlawrev-18385	307	2	.	.	PUNCT
inlawrev-18385	308	1	l.	l.	PROPN
inlawrev-18385	308	2	no	no	INTJ
inlawrev-18385	308	3	.	.	PROPN
inlawrev-18385	309	1	265	265	NUM
inlawrev-18385	309	2	-	-	SYM
inlawrev-18385	309	3	2013	2013	NUM
inlawrev-18385	309	4	,	,	PUNCT
inlawrev-18385	309	5	§	§	PROPN
inlawrev-18385	309	6	8	8	NUM
inlawrev-18385	309	7	,	,	PUNCT
inlawrev-18385	309	8	2013	2013	NUM
inlawrev-18385	309	9	ind	ind	NOUN
inlawrev-18385	309	10	.	.	PUNCT
inlawrev-18385	310	1	acts	act	VERB
inlawrev-18385	310	2	at	at	ADP
inlawrev-18385	310	3	3807	3807	NUM
inlawrev-18385	310	4	-	-	SYM
inlawrev-18385	310	5	09	09	NUM
inlawrev-18385	310	6	(	(	PUNCT
inlawrev-18385	310	7	amending	amend	VERB
inlawrev-18385	310	8	ind	ind	NOUN
inlawrev-18385	310	9	.	.	PUNCT
inlawrev-18385	311	1	code	code	PROPN
inlawrev-18385	311	2	§	§	PROPN
inlawrev-18385	311	3	6	6	NUM
inlawrev-18385	311	4	-	-	SYM
inlawrev-18385	311	5	2.5	2.5	NUM
inlawrev-18385	311	6	-	-	SYM
inlawrev-18385	311	7	133	133	NUM
inlawrev-18385	311	8	)	)	PUNCT
inlawrev-18385	311	9	.	.	PUNCT
inlawrev-18385	312	1	63	63	NUM
inlawrev-18385	312	2	.	.	PUNCT
inlawrev-18385	313	1	i	i	PRON
inlawrev-18385	313	2	d.	d.	PROPN
inlawrev-18385	313	3	thus	thus	ADV
inlawrev-18385	313	4	,	,	PUNCT
inlawrev-18385	313	5	“	"	PUNCT
inlawrev-18385	313	6	the	the	DET
inlawrev-18385	313	7	sale	sale	NOUN
inlawrev-18385	313	8	is	be	AUX
inlawrev-18385	313	9	sourced	source	VERB
inlawrev-18385	313	10	to	to	ADP
inlawrev-18385	313	11	the	the	DET
inlawrev-18385	313	12	location	location	NOUN
inlawrev-18385	313	13	indicated	indicate	VERB
inlawrev-18385	313	14	by	by	ADP
inlawrev-18385	313	15	an	an	DET
inlawrev-18385	313	16	address	address	NOUN
inlawrev-18385	313	17	for	for	ADP
inlawrev-18385	313	18	the	the	DET
inlawrev-18385	313	19	purchaser	purchaser	NOUN
inlawrev-18385	313	20	that	that	PRON
inlawrev-18385	313	21	is	be	AUX
inlawrev-18385	313	22	available	available	ADJ
inlawrev-18385	313	23	from	from	ADP
inlawrev-18385	313	24	the	the	DET
inlawrev-18385	313	25	business	business	NOUN
inlawrev-18385	313	26	records	record	NOUN
inlawrev-18385	313	27	of	of	ADP
inlawrev-18385	313	28	the	the	DET
inlawrev-18385	313	29	seller	seller	NOUN
inlawrev-18385	313	30	that	that	PRON
inlawrev-18385	313	31	are	be	AUX
inlawrev-18385	313	32	maintained	maintain	VERB
inlawrev-18385	313	33	in	in	ADP
inlawrev-18385	313	34	the	the	DET
inlawrev-18385	313	35	ordinary	ordinary	ADJ
inlawrev-18385	313	36	course	course	NOUN
inlawrev-18385	313	37	of	of	ADP
inlawrev-18385	313	38	the	the	DET
inlawrev-18385	313	39	seller	seller	NOUN
inlawrev-18385	313	40	’s	’s	PART
inlawrev-18385	313	41	business	business	NOUN
inlawrev-18385	313	42	when	when	SCONJ
inlawrev-18385	313	43	use	use	NOUN
inlawrev-18385	313	44	of	of	ADP
inlawrev-18385	313	45	this	this	DET
inlawrev-18385	313	46	address	address	NOUN
inlawrev-18385	313	47	does	do	AUX
inlawrev-18385	313	48	not	not	PART
inlawrev-18385	313	49	constitute	constitute	VERB
inlawrev-18385	313	50	bad	bad	ADJ
inlawrev-18385	313	51	faith	faith	NOUN
inlawrev-18385	313	52	.	.	PUNCT
inlawrev-18385	313	53	”	"	PUNCT
inlawrev-18385	314	1	ind	ind	PROPN
inlawrev-18385	314	2	.	.	PUNCT
inlawrev-18385	315	1	code	code	PROPN
inlawrev-18385	315	2	§	§	PROPN
inlawrev-18385	315	3	6	6	NUM
inlawrev-18385	315	4	-	-	SYM
inlawrev-18385	315	5	2.513	2.513	NUM
inlawrev-18385	315	6	-	-	PUNCT
inlawrev-18385	315	7	1(d)(3	1(d)(3	NUM
inlawrev-18385	315	8	)	)	PUNCT
inlawrev-18385	315	9	.	.	PUNCT
inlawrev-18385	316	1	64	64	NUM
inlawrev-18385	316	2	.	.	PUNCT
inlawrev-18385	317	1	pub	pub	NOUN
inlawrev-18385	317	2	.	.	PUNCT
inlawrev-18385	318	1	l.	l.	PROPN
inlawrev-18385	318	2	no	no	INTJ
inlawrev-18385	318	3	.	.	PUNCT
inlawrev-18385	319	1	288	288	NUM
inlawrev-18385	319	2	-	-	SYM
inlawrev-18385	319	3	2013	2013	NUM
inlawrev-18385	319	4	,	,	PUNCT
inlawrev-18385	319	5	§	§	PROPN
inlawrev-18385	319	6	29	29	NUM
inlawrev-18385	319	7	,	,	PUNCT
inlawrev-18385	319	8	2013	2013	NUM
inlawrev-18385	319	9	ind	ind	NOUN
inlawrev-18385	319	10	.	.	PUNCT
inlawrev-18385	320	1	acts	act	VERB
inlawrev-18385	320	2	4391	4391	NUM
inlawrev-18385	320	3	,	,	PUNCT
inlawrev-18385	320	4	4452	4452	NUM
inlawrev-18385	320	5	-	-	SYM
inlawrev-18385	320	6	53	53	NUM
inlawrev-18385	320	7	(	(	PUNCT
inlawrev-18385	320	8	amending	amend	VERB
inlawrev-18385	320	9	ind	ind	NOUN
inlawrev-18385	320	10	.	.	PUNCT
inlawrev-18385	321	1	code	code	PROPN
inlawrev-18385	321	2	§	§	PROPN
inlawrev-18385	321	3	6	6	NUM
inlawrev-18385	321	4	-	-	SYM
inlawrev-18385	321	5	2.55	2.55	NUM
inlawrev-18385	321	6	-	-	NUM
inlawrev-18385	321	7	40	40	NUM
inlawrev-18385	321	8	)	)	PUNCT
inlawrev-18385	321	9	.	.	PUNCT
inlawrev-18385	322	1	65	65	NUM
inlawrev-18385	322	2	.	.	PUNCT
inlawrev-18385	323	1	i	i	PRON
inlawrev-18385	323	2	d.	d.	PROPN
inlawrev-18385	323	3	§	§	PROPN
inlawrev-18385	323	4	30	30	NUM
inlawrev-18385	323	5	,	,	PUNCT
inlawrev-18385	323	6	2013	2013	NUM
inlawrev-18385	323	7	ind	ind	NOUN
inlawrev-18385	323	8	.	.	PUNCT
inlawrev-18385	324	1	acts	act	VERB
inlawrev-18385	324	2	at	at	ADP
inlawrev-18385	324	3	4453	4453	NUM
inlawrev-18385	324	4	-	-	SYM
inlawrev-18385	324	5	54	54	NUM
inlawrev-18385	324	6	(	(	PUNCT
inlawrev-18385	324	7	amending	amend	VERB
inlawrev-18385	324	8	ind	ind	NOUN
inlawrev-18385	324	9	.	.	PUNCT
inlawrev-18385	325	1	code	code	PROPN
inlawrev-18385	325	2	§	§	PROPN
inlawrev-18385	325	3	6	6	NUM
inlawrev-18385	325	4	-	-	SYM
inlawrev-18385	325	5	2.5	2.5	NUM
inlawrev-18385	325	6	-	-	PUNCT
inlawrev-18385	325	7	5	5	NUM
inlawrev-18385	325	8	-	-	SYM
inlawrev-18385	325	9	46	46	NUM
inlawrev-18385	325	10	)	)	PUNCT
inlawrev-18385	325	11	.	.	PUNCT
inlawrev-18385	326	1	2014	2014	NUM
inlawrev-18385	326	2	]	]	PUNCT
inlawrev-18385	326	3	taxation	taxation	NOUN
inlawrev-18385	326	4	1181	1181	NUM
inlawrev-18385	326	5	exemption,66	exemption,66	ADJ
inlawrev-18385	326	6	but	but	CCONJ
inlawrev-18385	326	7	is	be	AUX
inlawrev-18385	326	8	subject	subject	ADJ
inlawrev-18385	326	9	to	to	ADP
inlawrev-18385	326	10	a	a	DET
inlawrev-18385	326	11	new	new	ADJ
inlawrev-18385	326	12	excise	excise	NOUN
inlawrev-18385	326	13	tax.67	tax.67	NOUN
inlawrev-18385	326	14	transactions	transaction	NOUN
inlawrev-18385	326	15	involving	involve	VERB
inlawrev-18385	326	16	alternative	alternative	ADJ
inlawrev-18385	326	17	fuels	fuel	NOUN
inlawrev-18385	326	18	used	use	VERB
inlawrev-18385	326	19	in	in	ADP
inlawrev-18385	326	20	motor	motor	NOUN
inlawrev-18385	326	21	vehicles	vehicle	NOUN
inlawrev-18385	326	22	providing	provide	VERB
inlawrev-18385	326	23	public	public	ADJ
inlawrev-18385	326	24	transportation	transportation	NOUN
inlawrev-18385	326	25	are	be	AUX
inlawrev-18385	326	26	also	also	ADV
inlawrev-18385	326	27	exempt.68	exempt.68	NOUN
inlawrev-18385	326	28	in	in	ADP
inlawrev-18385	326	29	a	a	DET
inlawrev-18385	326	30	housekeeping	housekeeping	NOUN
inlawrev-18385	326	31	measure	measure	NOUN
inlawrev-18385	326	32	,	,	PUNCT
inlawrev-18385	326	33	the	the	DET
inlawrev-18385	326	34	gross	gross	ADJ
inlawrev-18385	326	35	retail	retail	ADJ
inlawrev-18385	326	36	tax	tax	NOUN
inlawrev-18385	326	37	exemption	exemption	NOUN
inlawrev-18385	326	38	for	for	ADP
inlawrev-18385	326	39	blood	blood	NOUN
inlawrev-18385	326	40	glucose	glucose	NOUN
inlawrev-18385	326	41	monitoring	monitoring	NOUN
inlawrev-18385	326	42	supplies	supply	NOUN
inlawrev-18385	326	43	,	,	PUNCT
inlawrev-18385	326	44	whether	whether	SCONJ
inlawrev-18385	326	45	sold	sell	VERB
inlawrev-18385	326	46	or	or	CCONJ
inlawrev-18385	326	47	provided	provide	VERB
inlawrev-18385	326	48	without	without	ADP
inlawrev-18385	326	49	charge	charge	NOUN
inlawrev-18385	326	50	,	,	PUNCT
inlawrev-18385	326	51	was	be	AUX
inlawrev-18385	326	52	consolidated	consolidate	VERB
inlawrev-18385	326	53	into	into	ADP
inlawrev-18385	326	54	one	one	NUM
inlawrev-18385	326	55	statutory	statutory	ADJ
inlawrev-18385	326	56	section.69	section.69	NOUN
inlawrev-18385	326	57	finally	finally	ADV
inlawrev-18385	326	58	,	,	PUNCT
inlawrev-18385	326	59	the	the	DET
inlawrev-18385	326	60	ga	ga	PROPN
inlawrev-18385	326	61	addressed	address	VERB
inlawrev-18385	326	62	a	a	DET
inlawrev-18385	326	63	specific	specific	ADJ
inlawrev-18385	326	64	area	area	NOUN
inlawrev-18385	326	65	of	of	ADP
inlawrev-18385	326	66	use	use	NOUN
inlawrev-18385	326	67	tax	tax	NOUN
inlawrev-18385	326	68	noncompliance	noncompliance	NOUN
inlawrev-18385	326	69	by	by	ADP
inlawrev-18385	326	70	ordering	order	VERB
inlawrev-18385	326	71	the	the	DET
inlawrev-18385	326	72	dor	dor	NOUN
inlawrev-18385	326	73	“	"	PUNCT
inlawrev-18385	326	74	to	to	PART
inlawrev-18385	326	75	establish	establish	VERB
inlawrev-18385	326	76	an	an	DET
inlawrev-18385	326	77	amnesty	amnesty	NOUN
inlawrev-18385	326	78	program	program	NOUN
inlawrev-18385	326	79	for	for	ADP
inlawrev-18385	326	80	taxpayers	taxpayer	NOUN
inlawrev-18385	326	81	having	have	VERB
inlawrev-18385	326	82	an	an	DET
inlawrev-18385	326	83	unpaid	unpaid	ADJ
inlawrev-18385	326	84	use	use	NOUN
inlawrev-18385	326	85	tax	tax	NOUN
inlawrev-18385	326	86	liability	liability	NOUN
inlawrev-18385	326	87	for	for	ADP
inlawrev-18385	326	88	a	a	DET
inlawrev-18385	326	89	claiming	claim	VERB
inlawrev-18385	326	90	transaction	transaction	NOUN
inlawrev-18385	326	91	occurring	occur	VERB
inlawrev-18385	326	92	before	before	ADP
inlawrev-18385	326	93	june	june	PROPN
inlawrev-18385	326	94	1	1	NUM
inlawrev-18385	326	95	,	,	PUNCT
inlawrev-18385	326	96	2012.”70	2012.”70	NUM
inlawrev-18385	326	97	(	(	PUNCT
inlawrev-18385	326	98	in	in	ADP
inlawrev-18385	326	99	claim	claim	NOUN
inlawrev-18385	326	100	horse	horse	NOUN
inlawrev-18385	326	101	racing	racing	NOUN
inlawrev-18385	326	102	,	,	PUNCT
inlawrev-18385	326	103	the	the	DET
inlawrev-18385	326	104	horses	horse	NOUN
inlawrev-18385	326	105	in	in	ADP
inlawrev-18385	326	106	the	the	DET
inlawrev-18385	326	107	race	race	NOUN
inlawrev-18385	326	108	are	be	AUX
inlawrev-18385	326	109	all	all	PRON
inlawrev-18385	326	110	offered	offer	VERB
inlawrev-18385	326	111	for	for	ADP
inlawrev-18385	326	112	sale	sale	NOUN
inlawrev-18385	326	113	at	at	ADP
inlawrev-18385	326	114	close	close	ADV
inlawrev-18385	326	115	to	to	ADP
inlawrev-18385	326	116	the	the	DET
inlawrev-18385	326	117	same	same	ADJ
inlawrev-18385	326	118	price	price	NOUN
inlawrev-18385	326	119	shortly	shortly	ADV
inlawrev-18385	326	120	before	before	SCONJ
inlawrev-18385	326	121	the	the	DET
inlawrev-18385	326	122	race	race	NOUN
inlawrev-18385	326	123	begins	begin	VERB
inlawrev-18385	326	124	and	and	CCONJ
inlawrev-18385	326	125	the	the	DET
inlawrev-18385	326	126	purchaser	purchaser	NOUN
inlawrev-18385	326	127	of	of	ADP
inlawrev-18385	326	128	the	the	DET
inlawrev-18385	326	129	winning	win	VERB
inlawrev-18385	326	130	horse	horse	NOUN
inlawrev-18385	326	131	pockets	pocket	NOUN
inlawrev-18385	326	132	the	the	DET
inlawrev-18385	326	133	purse	purse	NOUN
inlawrev-18385	326	134	.	.	PUNCT
inlawrev-18385	326	135	)	)	PUNCT
inlawrev-18385	327	1	the	the	DET
inlawrev-18385	327	2	amnesty	amnesty	NOUN
inlawrev-18385	327	3	program	program	NOUN
inlawrev-18385	327	4	must	must	AUX
inlawrev-18385	327	5	require	require	VERB
inlawrev-18385	327	6	the	the	DET
inlawrev-18385	327	7	participants	participant	NOUN
inlawrev-18385	327	8	to	to	PART
inlawrev-18385	327	9	voluntarily	voluntarily	ADV
inlawrev-18385	327	10	pay	pay	VERB
inlawrev-18385	327	11	the	the	DET
inlawrev-18385	327	12	unpaid	unpaid	ADJ
inlawrev-18385	327	13	use	use	NOUN
inlawrev-18385	327	14	tax	tax	NOUN
inlawrev-18385	327	15	liability	liability	NOUN
inlawrev-18385	327	16	before	before	ADP
inlawrev-18385	327	17	january	january	PROPN
inlawrev-18385	327	18	1	1	NUM
inlawrev-18385	327	19	,	,	PUNCT
inlawrev-18385	327	20	2014	2014	NUM
inlawrev-18385	327	21	and	and	CCONJ
inlawrev-18385	327	22	must	must	AUX
inlawrev-18385	327	23	offer	offer	VERB
inlawrev-18385	327	24	relief	relief	NOUN
inlawrev-18385	327	25	from	from	ADP
inlawrev-18385	327	26	interest	interest	NOUN
inlawrev-18385	327	27	,	,	PUNCT
inlawrev-18385	327	28	penalties	penalty	NOUN
inlawrev-18385	327	29	,	,	PUNCT
inlawrev-18385	327	30	collection	collection	NOUN
inlawrev-18385	327	31	fees	fee	NOUN
inlawrev-18385	327	32	,	,	PUNCT
inlawrev-18385	327	33	existing	exist	VERB
inlawrev-18385	327	34	liens	lien	NOUN
inlawrev-18385	327	35	,	,	PUNCT
inlawrev-18385	327	36	and	and	CCONJ
inlawrev-18385	327	37	threat	threat	NOUN
inlawrev-18385	327	38	of	of	ADP
inlawrev-18385	327	39	civil	civil	ADJ
inlawrev-18385	327	40	or	or	CCONJ
inlawrev-18385	327	41	criminal	criminal	ADJ
inlawrev-18385	327	42	prosecution.71	prosecution.71	NOUN
inlawrev-18385	327	43	d.	d.	PROPN
inlawrev-18385	327	44	income	income	NOUN
inlawrev-18385	327	45	taxes	taxis	NOUN
inlawrev-18385	327	46	in	in	ADP
inlawrev-18385	327	47	2013	2013	NUM
inlawrev-18385	327	48	,	,	PUNCT
inlawrev-18385	327	49	the	the	DET
inlawrev-18385	327	50	ga	ga	PROPN
inlawrev-18385	327	51	significantly	significantly	ADV
inlawrev-18385	327	52	changed	change	VERB
inlawrev-18385	327	53	the	the	DET
inlawrev-18385	327	54	state	state	NOUN
inlawrev-18385	327	55	income	income	NOUN
inlawrev-18385	327	56	tax	tax	NOUN
inlawrev-18385	327	57	rate	rate	NOUN
inlawrev-18385	327	58	and	and	CCONJ
inlawrev-18385	327	59	tax	tax	NOUN
inlawrev-18385	327	60	base	base	NOUN
inlawrev-18385	327	61	.	.	PUNCT
inlawrev-18385	328	1	first	first	ADV
inlawrev-18385	328	2	,	,	PUNCT
inlawrev-18385	328	3	it	it	PRON
inlawrev-18385	328	4	installed	instal	VERB
inlawrev-18385	328	5	a	a	DET
inlawrev-18385	328	6	gradual	gradual	ADJ
inlawrev-18385	328	7	tax	tax	NOUN
inlawrev-18385	328	8	rate	rate	NOUN
inlawrev-18385	328	9	reduction	reduction	NOUN
inlawrev-18385	328	10	for	for	ADP
inlawrev-18385	328	11	individuals	individual	NOUN
inlawrev-18385	328	12	,	,	PUNCT
inlawrev-18385	328	13	trusts	trust	NOUN
inlawrev-18385	328	14	,	,	PUNCT
inlawrev-18385	328	15	and	and	CCONJ
inlawrev-18385	328	16	estates	estate	NOUN
inlawrev-18385	328	17	that	that	PRON
inlawrev-18385	328	18	will	will	AUX
inlawrev-18385	328	19	lower	lower	VERB
inlawrev-18385	328	20	the	the	DET
inlawrev-18385	328	21	rate	rate	NOUN
inlawrev-18385	328	22	from	from	ADP
inlawrev-18385	328	23	3.4	3.4	NUM
inlawrev-18385	328	24	%	%	NOUN
inlawrev-18385	328	25	for	for	ADP
inlawrev-18385	328	26	taxable	taxable	ADJ
inlawrev-18385	328	27	years	year	NOUN
inlawrev-18385	328	28	beginning	begin	VERB
inlawrev-18385	328	29	before	before	ADP
inlawrev-18385	328	30	january	january	PROPN
inlawrev-18385	328	31	1	1	NUM
inlawrev-18385	328	32	,	,	PUNCT
inlawrev-18385	328	33	2015	2015	NUM
inlawrev-18385	328	34	,	,	PUNCT
inlawrev-18385	328	35	to	to	ADP
inlawrev-18385	328	36	3.3	3.3	NUM
inlawrev-18385	328	37	%	%	NOUN
inlawrev-18385	328	38	for	for	ADP
inlawrev-18385	328	39	taxable	taxable	ADJ
inlawrev-18385	328	40	years	year	NOUN
inlawrev-18385	328	41	beginning	begin	VERB
inlawrev-18385	328	42	after	after	ADP
inlawrev-18385	328	43	december	december	PROPN
inlawrev-18385	328	44	31	31	NUM
inlawrev-18385	328	45	,	,	PUNCT
inlawrev-18385	328	46	2014	2014	NUM
inlawrev-18385	328	47	and	and	CCONJ
inlawrev-18385	328	48	before	before	ADP
inlawrev-18385	328	49	january	january	PROPN
inlawrev-18385	328	50	1	1	NUM
inlawrev-18385	328	51	,	,	PUNCT
inlawrev-18385	328	52	2017	2017	NUM
inlawrev-18385	328	53	,	,	PUNCT
inlawrev-18385	328	54	and	and	CCONJ
inlawrev-18385	328	55	finally	finally	ADV
inlawrev-18385	328	56	to	to	ADP
inlawrev-18385	328	57	3.23	3.23	NUM
inlawrev-18385	328	58	%	%	NOUN
inlawrev-18385	328	59	for	for	ADP
inlawrev-18385	328	60	taxable	taxable	ADJ
inlawrev-18385	328	61	years	year	NOUN
inlawrev-18385	328	62	beginning	begin	VERB
inlawrev-18385	328	63	after	after	ADP
inlawrev-18385	328	64	december	december	PROPN
inlawrev-18385	328	65	31	31	NUM
inlawrev-18385	328	66	,	,	PUNCT
inlawrev-18385	328	67	2016.72	2016.72	NUM
inlawrev-18385	328	68	second	second	ADJ
inlawrev-18385	328	69	,	,	PUNCT
inlawrev-18385	328	70	effective	effective	ADJ
inlawrev-18385	328	71	on	on	ADP
inlawrev-18385	328	72	january	january	PROPN
inlawrev-18385	328	73	1	1	NUM
inlawrev-18385	328	74	,	,	PUNCT
inlawrev-18385	328	75	2013	2013	NUM
inlawrev-18385	328	76	,	,	PUNCT
inlawrev-18385	328	77	the	the	DET
inlawrev-18385	328	78	ga	ga	PROPN
inlawrev-18385	328	79	updated	update	VERB
inlawrev-18385	328	80	the	the	DET
inlawrev-18385	328	81	state	state	NOUN
inlawrev-18385	328	82	income	income	NOUN
inlawrev-18385	328	83	tax	tax	NOUN
inlawrev-18385	328	84	base	base	NOUN
inlawrev-18385	328	85	to	to	PART
inlawrev-18385	328	86	use	use	VERB
inlawrev-18385	328	87	key	key	ADJ
inlawrev-18385	328	88	definitions	definition	NOUN
inlawrev-18385	328	89	(	(	PUNCT
inlawrev-18385	328	90	e.g.	e.g.	ADV
inlawrev-18385	328	91	,	,	PUNCT
inlawrev-18385	328	92	“	"	PUNCT
inlawrev-18385	328	93	adjusted	adjusted	ADJ
inlawrev-18385	328	94	gross	gross	ADJ
inlawrev-18385	328	95	income	income	NOUN
inlawrev-18385	328	96	”	"	PUNCT
inlawrev-18385	328	97	for	for	ADP
inlawrev-18385	328	98	individuals	individual	NOUN
inlawrev-18385	328	99	and	and	CCONJ
inlawrev-18385	328	100	“	"	PUNCT
inlawrev-18385	328	101	taxable	taxable	ADJ
inlawrev-18385	328	102	income	income	NOUN
inlawrev-18385	328	103	”	"	PUNCT
inlawrev-18385	328	104	for	for	ADP
inlawrev-18385	328	105	corporations	corporation	NOUN
inlawrev-18385	328	106	)	)	PUNCT
inlawrev-18385	328	107	from	from	ADP
inlawrev-18385	328	108	the	the	DET
inlawrev-18385	328	109	irc	irc	NOUN
inlawrev-18385	328	110	in	in	ADP
inlawrev-18385	328	111	effect	effect	NOUN
inlawrev-18385	328	112	on	on	ADP
inlawrev-18385	328	113	january	january	PROPN
inlawrev-18385	328	114	1	1	NUM
inlawrev-18385	328	115	,	,	PUNCT
inlawrev-18385	328	116	2013	2013	NUM
inlawrev-18385	328	117	instead	instead	ADV
inlawrev-18385	328	118	of	of	ADP
inlawrev-18385	328	119	the	the	DET
inlawrev-18385	328	120	one	one	NOUN
inlawrev-18385	328	121	in	in	ADP
inlawrev-18385	328	122	effect	effect	NOUN
inlawrev-18385	328	123	on	on	ADP
inlawrev-18385	328	124	january	january	PROPN
inlawrev-18385	328	125	1	1	NUM
inlawrev-18385	328	126	,	,	PUNCT
inlawrev-18385	328	127	2011.73	2011.73	NUM
inlawrev-18385	328	128	the	the	DET
inlawrev-18385	328	129	ga	ga	PROPN
inlawrev-18385	328	130	also	also	ADV
inlawrev-18385	328	131	more	more	ADV
inlawrev-18385	328	132	closely	closely	ADV
inlawrev-18385	328	133	aligned	align	VERB
inlawrev-18385	328	134	the	the	DET
inlawrev-18385	328	135	indiana	indiana	PROPN
inlawrev-18385	328	136	code	code	PROPN
inlawrev-18385	328	137	definitions	definition	NOUN
inlawrev-18385	328	138	with	with	ADP
inlawrev-18385	328	139	those	those	PRON
inlawrev-18385	328	140	in	in	ADP
inlawrev-18385	328	141	the	the	DET
inlawrev-18385	328	142	irc	irc	NOUN
inlawrev-18385	328	143	by	by	ADP
inlawrev-18385	328	144	removing	remove	VERB
inlawrev-18385	328	145	a	a	DET
inlawrev-18385	328	146	number	number	NOUN
inlawrev-18385	328	147	of	of	ADP
inlawrev-18385	328	148	indiana	indiana	PROPN
inlawrev-18385	328	149	-	-	PUNCT
inlawrev-18385	328	150	specific	specific	ADJ
inlawrev-18385	328	151	adjustments	adjustment	NOUN
inlawrev-18385	328	152	that	that	PRON
inlawrev-18385	328	153	the	the	DET
inlawrev-18385	328	154	ga	ga	PROPN
inlawrev-18385	328	155	had	have	AUX
inlawrev-18385	328	156	passed	pass	VERB
inlawrev-18385	328	157	in	in	ADP
inlawrev-18385	328	158	prior	prior	ADJ
inlawrev-18385	328	159	years	year	NOUN
inlawrev-18385	328	160	to	to	PART
inlawrev-18385	328	161	specifically	specifically	ADV
inlawrev-18385	328	162	reject	reject	VERB
inlawrev-18385	328	163	certain	certain	ADJ
inlawrev-18385	328	164	provisions	provision	NOUN
inlawrev-18385	328	165	in	in	ADP
inlawrev-18385	328	166	the	the	DET
inlawrev-18385	328	167	irc.74	irc.74	ADJ
inlawrev-18385	328	168	some	some	PRON
inlawrev-18385	328	169	of	of	ADP
inlawrev-18385	328	170	those	those	DET
inlawrev-18385	328	171	66	66	NUM
inlawrev-18385	328	172	.	.	PUNCT
inlawrev-18385	329	1	i	i	PRON
inlawrev-18385	329	2	d.	d.	PROPN
inlawrev-18385	329	3	§	§	PROPN
inlawrev-18385	329	4	31	31	NUM
inlawrev-18385	329	5	,	,	PUNCT
inlawrev-18385	329	6	2013	2013	NUM
inlawrev-18385	329	7	ind	ind	NOUN
inlawrev-18385	329	8	.	.	PUNCT
inlawrev-18385	330	1	acts	act	VERB
inlawrev-18385	330	2	at	at	ADP
inlawrev-18385	330	3	4454	4454	NUM
inlawrev-18385	330	4	(	(	PUNCT
inlawrev-18385	330	5	amending	amend	VERB
inlawrev-18385	330	6	ind	ind	NOUN
inlawrev-18385	330	7	.	.	PUNCT
inlawrev-18385	331	1	code	code	PROPN
inlawrev-18385	331	2	§	§	PROPN
inlawrev-18385	331	3	6	6	NUM
inlawrev-18385	331	4	-	-	SYM
inlawrev-18385	331	5	2.5	2.5	NUM
inlawrev-18385	331	6	-	-	PUNCT
inlawrev-18385	331	7	5	5	NUM
inlawrev-18385	331	8	-	-	NUM
inlawrev-18385	331	9	49	49	NUM
inlawrev-18385	331	10	)	)	PUNCT
inlawrev-18385	331	11	.	.	PUNCT
inlawrev-18385	332	1	67	67	NUM
inlawrev-18385	332	2	.	.	PUNCT
inlawrev-18385	333	1	i	i	PRON
inlawrev-18385	333	2	d.	d.	PROPN
inlawrev-18385	333	3	§	§	PROPN
inlawrev-18385	333	4	67	67	NUM
inlawrev-18385	333	5	,	,	PUNCT
inlawrev-18385	333	6	2013	2013	NUM
inlawrev-18385	333	7	ind	ind	NOUN
inlawrev-18385	333	8	.	.	PUNCT
inlawrev-18385	334	1	acts	act	VERB
inlawrev-18385	334	2	at	at	ADP
inlawrev-18385	334	3	4473	4473	NUM
inlawrev-18385	334	4	-	-	SYM
inlawrev-18385	334	5	75	75	NUM
inlawrev-18385	334	6	(	(	PUNCT
inlawrev-18385	334	7	codified	codify	VERB
inlawrev-18385	334	8	at	at	ADP
inlawrev-18385	334	9	ind	ind	PROPN
inlawrev-18385	334	10	.	.	PUNCT
inlawrev-18385	335	1	code	code	PROPN
inlawrev-18385	335	2	§	§	PROPN
inlawrev-18385	335	3	6	6	NUM
inlawrev-18385	335	4	-	-	SYM
inlawrev-18385	335	5	6	6	NUM
inlawrev-18385	335	6	-	-	NUM
inlawrev-18385	335	7	13	13	NUM
inlawrev-18385	335	8	)	)	PUNCT
inlawrev-18385	336	1	;	;	PUNCT
inlawrev-18385	336	2	see	see	VERB
inlawrev-18385	336	3	also	also	ADV
inlawrev-18385	336	4	infra	infra	NOUN
inlawrev-18385	336	5	notes	note	VERB
inlawrev-18385	336	6	115	115	NUM
inlawrev-18385	336	7	-	-	SYM
inlawrev-18385	336	8	25	25	NUM
inlawrev-18385	336	9	and	and	CCONJ
inlawrev-18385	336	10	accompanying	accompany	VERB
inlawrev-18385	336	11	text	text	NOUN
inlawrev-18385	336	12	(	(	PUNCT
inlawrev-18385	336	13	discussing	discuss	VERB
inlawrev-18385	336	14	the	the	DET
inlawrev-18385	336	15	new	new	ADJ
inlawrev-18385	336	16	aviation	aviation	NOUN
inlawrev-18385	336	17	fuel	fuel	NOUN
inlawrev-18385	336	18	excise	excise	NOUN
inlawrev-18385	336	19	tax	tax	NOUN
inlawrev-18385	336	20	)	)	PUNCT
inlawrev-18385	336	21	.	.	PUNCT
inlawrev-18385	337	1	68	68	NUM
inlawrev-18385	337	2	.	.	PUNCT
inlawrev-18385	338	1	pub	pub	NOUN
inlawrev-18385	338	2	.	.	PUNCT
inlawrev-18385	339	1	l.	l.	PROPN
inlawrev-18385	339	2	no	no	INTJ
inlawrev-18385	339	3	.	.	PROPN
inlawrev-18385	340	1	277	277	NUM
inlawrev-18385	340	2	-	-	SYM
inlawrev-18385	340	3	2013	2013	NUM
inlawrev-18385	340	4	,	,	PUNCT
inlawrev-18385	340	5	§	§	PROPN
inlawrev-18385	340	6	31	31	NUM
inlawrev-18385	340	7	,	,	PUNCT
inlawrev-18385	340	8	2013	2013	NUM
inlawrev-18385	340	9	ind	ind	NOUN
inlawrev-18385	340	10	.	.	PUNCT
inlawrev-18385	341	1	acts	act	VERB
inlawrev-18385	341	2	4137	4137	NUM
inlawrev-18385	341	3	,	,	PUNCT
inlawrev-18385	341	4	4141	4141	NUM
inlawrev-18385	341	5	(	(	PUNCT
inlawrev-18385	341	6	amending	amend	VERB
inlawrev-18385	341	7	ind	ind	NOUN
inlawrev-18385	341	8	.	.	PUNCT
inlawrev-18385	342	1	code	code	PROPN
inlawrev-18385	342	2	§	§	PROPN
inlawrev-18385	342	3	6	6	NUM
inlawrev-18385	342	4	-	-	SYM
inlawrev-18385	342	5	2.5	2.5	NUM
inlawrev-18385	342	6	-	-	SYM
inlawrev-18385	342	7	527	527	NUM
inlawrev-18385	342	8	)	)	PUNCT
inlawrev-18385	342	9	.	.	PUNCT
inlawrev-18385	343	1	69	69	NUM
inlawrev-18385	343	2	.	.	PUNCT
inlawrev-18385	344	1	pub	pub	NOUN
inlawrev-18385	344	2	.	.	PUNCT
inlawrev-18385	345	1	l.	l.	PROPN
inlawrev-18385	345	2	no	no	INTJ
inlawrev-18385	345	3	.	.	PROPN
inlawrev-18385	346	1	265	265	NUM
inlawrev-18385	346	2	-	-	SYM
inlawrev-18385	346	3	2013	2013	NUM
inlawrev-18385	346	4	,	,	PUNCT
inlawrev-18385	346	5	§	§	PROPN
inlawrev-18385	346	6	§	§	PROPN
inlawrev-18385	346	7	5	5	NUM
inlawrev-18385	346	8	-	-	SYM
inlawrev-18385	346	9	6	6	NUM
inlawrev-18385	346	10	,	,	PUNCT
inlawrev-18385	346	11	2013	2013	NUM
inlawrev-18385	346	12	ind	ind	NOUN
inlawrev-18385	346	13	.	.	PUNCT
inlawrev-18385	347	1	acts	act	VERB
inlawrev-18385	347	2	3800	3800	NUM
inlawrev-18385	347	3	,	,	PUNCT
inlawrev-18385	347	4	3803	3803	NUM
inlawrev-18385	347	5	-	-	SYM
inlawrev-18385	347	6	04	04	NUM
inlawrev-18385	347	7	(	(	PUNCT
inlawrev-18385	347	8	amending	amend	VERB
inlawrev-18385	347	9	ind	ind	NOUN
inlawrev-18385	347	10	.	.	PUNCT
inlawrev-18385	348	1	code	code	PROPN
inlawrev-18385	348	2	§	§	PROPN
inlawrev-18385	348	3	§	§	PROPN
inlawrev-18385	348	4	6	6	NUM
inlawrev-18385	348	5	-	-	SYM
inlawrev-18385	348	6	2.5	2.5	NUM
inlawrev-18385	348	7	-	-	PUNCT
inlawrev-18385	348	8	5	5	NUM
inlawrev-18385	348	9	-	-	SYM
inlawrev-18385	348	10	18	18	NUM
inlawrev-18385	348	11	,	,	PUNCT
inlawrev-18385	348	12	-19.5	-19.5	PROPN
inlawrev-18385	348	13	)	)	PUNCT
inlawrev-18385	348	14	.	.	PUNCT
inlawrev-18385	349	1	70	70	NUM
inlawrev-18385	349	2	.	.	X
inlawrev-18385	350	1	pub	pub	NOUN
inlawrev-18385	350	2	.	.	PUNCT
inlawrev-18385	351	1	l.	l.	PROPN
inlawrev-18385	351	2	no	no	INTJ
inlawrev-18385	351	3	.	.	PROPN
inlawrev-18385	352	1	205	205	NUM
inlawrev-18385	352	2	-	-	SYM
inlawrev-18385	352	3	2013	2013	NUM
inlawrev-18385	352	4	,	,	PUNCT
inlawrev-18385	352	5	§	§	PROPN
inlawrev-18385	352	6	79	79	NUM
inlawrev-18385	352	7	,	,	PUNCT
inlawrev-18385	352	8	2013	2013	NUM
inlawrev-18385	352	9	ind	ind	NOUN
inlawrev-18385	352	10	.	.	PUNCT
inlawrev-18385	353	1	acts	act	VERB
inlawrev-18385	353	2	2141	2141	NUM
inlawrev-18385	353	3	,	,	PUNCT
inlawrev-18385	353	4	2479	2479	NUM
inlawrev-18385	353	5	-	-	SYM
inlawrev-18385	353	6	80	80	NUM
inlawrev-18385	353	7	(	(	PUNCT
inlawrev-18385	353	8	codified	codify	VERB
inlawrev-18385	353	9	at	at	ADP
inlawrev-18385	353	10	ind	ind	PROPN
inlawrev-18385	353	11	.	.	PUNCT
inlawrev-18385	354	1	code	code	PROPN
inlawrev-18385	354	2	§	§	PROPN
inlawrev-18385	354	3	62.5	62.5	NUM
inlawrev-18385	354	4	-	-	SYM
inlawrev-18385	354	5	14	14	NUM
inlawrev-18385	354	6	)	)	PUNCT
inlawrev-18385	354	7	.	.	PUNCT
inlawrev-18385	355	1	71	71	NUM
inlawrev-18385	355	2	.	.	PUNCT
inlawrev-18385	356	1	i	i	PRON
inlawrev-18385	356	2	d.	d.	PROPN
inlawrev-18385	356	3	72	72	NUM
inlawrev-18385	356	4	.	.	PUNCT
inlawrev-18385	357	1	i	i	PRON
inlawrev-18385	357	2	d.	d.	PROPN
inlawrev-18385	357	3	§	§	PROPN
inlawrev-18385	357	4	82	82	NUM
inlawrev-18385	357	5	,	,	PUNCT
inlawrev-18385	357	6	2013	2013	NUM
inlawrev-18385	357	7	ind	ind	NOUN
inlawrev-18385	357	8	.	.	PUNCT
inlawrev-18385	358	1	acts	act	VERB
inlawrev-18385	358	2	at	at	ADP
inlawrev-18385	358	3	2505	2505	NUM
inlawrev-18385	358	4	-	-	SYM
inlawrev-18385	358	5	06	06	NUM
inlawrev-18385	358	6	(	(	PUNCT
inlawrev-18385	358	7	amending	amend	VERB
inlawrev-18385	358	8	ind	ind	NOUN
inlawrev-18385	358	9	.	.	PUNCT
inlawrev-18385	359	1	code	code	PROPN
inlawrev-18385	359	2	§	§	PROPN
inlawrev-18385	359	3	6	6	NUM
inlawrev-18385	359	4	-	-	SYM
inlawrev-18385	359	5	3	3	NUM
inlawrev-18385	359	6	-	-	PUNCT
inlawrev-18385	359	7	2	2	NUM
inlawrev-18385	359	8	-	-	PUNCT
inlawrev-18385	359	9	1	1	NUM
inlawrev-18385	359	10	)	)	PUNCT
inlawrev-18385	359	11	;	;	PUNCT
inlawrev-18385	360	1	ind	ind	PROPN
inlawrev-18385	360	2	.	.	PUNCT
inlawrev-18385	360	3	code	code	PROPN
inlawrev-18385	360	4	§	§	PROPN
inlawrev-18385	360	5	6	6	NUM
inlawrev-18385	360	6	-	-	SYM
inlawrev-18385	360	7	3	3	NUM
inlawrev-18385	360	8	-	-	SYM
inlawrev-18385	360	9	114	114	NUM
inlawrev-18385	360	10	(	(	PUNCT
inlawrev-18385	360	11	defining	define	VERB
inlawrev-18385	360	12	“	"	PUNCT
inlawrev-18385	360	13	person	person	NOUN
inlawrev-18385	360	14	”	"	PUNCT
inlawrev-18385	360	15	)	)	PUNCT
inlawrev-18385	360	16	.	.	PUNCT
inlawrev-18385	361	1	73	73	NUM
inlawrev-18385	361	2	.	.	PUNCT
inlawrev-18385	362	1	pub	pub	NOUN
inlawrev-18385	362	2	.	.	PUNCT
inlawrev-18385	363	1	l.	l.	PROPN
inlawrev-18385	363	2	no	no	INTJ
inlawrev-18385	363	3	.	.	PROPN
inlawrev-18385	364	1	205	205	NUM
inlawrev-18385	364	2	-	-	SYM
inlawrev-18385	364	3	2013	2013	NUM
inlawrev-18385	364	4	,	,	PUNCT
inlawrev-18385	364	5	§	§	PROPN
inlawrev-18385	364	6	81	81	NUM
inlawrev-18385	364	7	,	,	PUNCT
inlawrev-18385	364	8	2013	2013	NUM
inlawrev-18385	364	9	ind	ind	NOUN
inlawrev-18385	364	10	.	.	PUNCT
inlawrev-18385	365	1	acts	act	VERB
inlawrev-18385	365	2	at	at	ADP
inlawrev-18385	365	3	2503	2503	NUM
inlawrev-18385	365	4	-	-	SYM
inlawrev-18385	365	5	05	05	NUM
inlawrev-18385	365	6	(	(	PUNCT
inlawrev-18385	365	7	amending	amend	VERB
inlawrev-18385	365	8	ind	ind	NOUN
inlawrev-18385	365	9	.	.	PUNCT
inlawrev-18385	366	1	code	code	PROPN
inlawrev-18385	366	2	§	§	PROPN
inlawrev-18385	366	3	6	6	NUM
inlawrev-18385	366	4	-	-	SYM
inlawrev-18385	366	5	3	3	NUM
inlawrev-18385	366	6	-	-	PUNCT
inlawrev-18385	366	7	1	1	NUM
inlawrev-18385	366	8	-	-	NUM
inlawrev-18385	366	9	11	11	NUM
inlawrev-18385	366	10	)	)	PUNCT
inlawrev-18385	366	11	.	.	PUNCT
inlawrev-18385	367	1	as	as	SCONJ
inlawrev-18385	367	2	noted	note	VERB
inlawrev-18385	367	3	in	in	ADP
inlawrev-18385	367	4	prior	prior	ADJ
inlawrev-18385	367	5	versions	version	NOUN
inlawrev-18385	367	6	of	of	ADP
inlawrev-18385	367	7	this	this	DET
inlawrev-18385	367	8	article	article	NOUN
inlawrev-18385	367	9	,	,	PUNCT
inlawrev-18385	367	10	the	the	DET
inlawrev-18385	367	11	indiana	indiana	PROPN
inlawrev-18385	367	12	income	income	PROPN
inlawrev-18385	367	13	tax	tax	NOUN
inlawrev-18385	367	14	“	"	PUNCT
inlawrev-18385	367	15	piggybacks	piggyback	VERB
inlawrev-18385	367	16	”	"	PUNCT
inlawrev-18385	367	17	off	off	ADP
inlawrev-18385	367	18	the	the	DET
inlawrev-18385	367	19	irc	irc	NOUN
inlawrev-18385	367	20	for	for	ADP
inlawrev-18385	367	21	many	many	ADJ
inlawrev-18385	367	22	key	key	ADJ
inlawrev-18385	367	23	statutory	statutory	ADJ
inlawrev-18385	367	24	definitions	definition	NOUN
inlawrev-18385	367	25	.	.	PUNCT
inlawrev-18385	368	1	jegen	jegen	PROPN
inlawrev-18385	368	2	et	et	PROPN
inlawrev-18385	368	3	al	al	PROPN
inlawrev-18385	368	4	.	.	PROPN
inlawrev-18385	368	5	,	,	PUNCT
inlawrev-18385	368	6	supra	supra	PROPN
inlawrev-18385	368	7	note	note	NOUN
inlawrev-18385	368	8	2	2	NUM
inlawrev-18385	368	9	,	,	PUNCT
inlawrev-18385	368	10	at	at	ADP
inlawrev-18385	368	11	1242	1242	NUM
inlawrev-18385	368	12	.	.	PUNCT
inlawrev-18385	369	1	74	74	NUM
inlawrev-18385	369	2	.	.	PUNCT
inlawrev-18385	370	1	pub	pub	NOUN
inlawrev-18385	370	2	.	.	PUNCT
inlawrev-18385	371	1	l.	l.	PROPN
inlawrev-18385	371	2	no	no	INTJ
inlawrev-18385	371	3	.	.	PROPN
inlawrev-18385	372	1	205	205	NUM
inlawrev-18385	372	2	-	-	SYM
inlawrev-18385	372	3	2013	2013	NUM
inlawrev-18385	372	4	,	,	PUNCT
inlawrev-18385	372	5	§	§	PROPN
inlawrev-18385	372	6	80	80	NUM
inlawrev-18385	372	7	,	,	PUNCT
inlawrev-18385	372	8	2013	2013	NUM
inlawrev-18385	372	9	ind	ind	NOUN
inlawrev-18385	372	10	.	.	PUNCT
inlawrev-18385	373	1	acts	act	VERB
inlawrev-18385	373	2	at	at	ADP
inlawrev-18385	373	3	2480	2480	NUM
inlawrev-18385	373	4	-	-	SYM
inlawrev-18385	373	5	2503	2503	NUM
inlawrev-18385	373	6	(	(	PUNCT
inlawrev-18385	373	7	amending	amend	VERB
inlawrev-18385	373	8	ind	ind	NOUN
inlawrev-18385	373	9	.	.	PUNCT
inlawrev-18385	374	1	code	code	PROPN
inlawrev-18385	374	2	§	§	PROPN
inlawrev-18385	374	3	6	6	NUM
inlawrev-18385	374	4	-	-	SYM
inlawrev-18385	374	5	3	3	NUM
inlawrev-18385	374	6	-	-	SYM
inlawrev-18385	374	7	11182	11182	NUM
inlawrev-18385	374	8	indiana	indiana	PROPN
inlawrev-18385	374	9	law	law	PROPN
inlawrev-18385	374	10	review	review	NOUN
inlawrev-18385	375	1	[	[	X
inlawrev-18385	375	2	vol	vol	NOUN
inlawrev-18385	375	3	.	.	PUNCT
inlawrev-18385	376	1	47:1173	47:1173	NUM
inlawrev-18385	376	2	removals	removal	NOUN
inlawrev-18385	376	3	took	take	VERB
inlawrev-18385	376	4	effect	effect	NOUN
inlawrev-18385	376	5	for	for	ADP
inlawrev-18385	376	6	taxable	taxable	ADJ
inlawrev-18385	376	7	years	year	NOUN
inlawrev-18385	376	8	beginning	begin	VERB
inlawrev-18385	376	9	after	after	ADP
inlawrev-18385	376	10	december	december	PROPN
inlawrev-18385	376	11	31	31	NUM
inlawrev-18385	376	12	,	,	PUNCT
inlawrev-18385	376	13	2012	2012	NUM
inlawrev-18385	376	14	,	,	PUNCT
inlawrev-18385	376	15	while	while	SCONJ
inlawrev-18385	376	16	others	other	NOUN
inlawrev-18385	376	17	retroactively	retroactively	ADV
inlawrev-18385	376	18	apply	apply	VERB
inlawrev-18385	376	19	to	to	ADP
inlawrev-18385	376	20	taxable	taxable	ADJ
inlawrev-18385	376	21	years	year	NOUN
inlawrev-18385	376	22	beginning	begin	VERB
inlawrev-18385	376	23	after	after	ADP
inlawrev-18385	376	24	december	december	PROPN
inlawrev-18385	376	25	31	31	NUM
inlawrev-18385	376	26	,	,	PUNCT
inlawrev-18385	376	27	2011.75	2011.75	NUM
inlawrev-18385	376	28	because	because	SCONJ
inlawrev-18385	376	29	of	of	ADP
inlawrev-18385	376	30	their	their	PRON
inlawrev-18385	376	31	length	length	NOUN
inlawrev-18385	376	32	,	,	PUNCT
inlawrev-18385	376	33	these	these	DET
inlawrev-18385	376	34	adjustments	adjustment	NOUN
inlawrev-18385	376	35	are	be	AUX
inlawrev-18385	376	36	listed	list	VERB
inlawrev-18385	376	37	in	in	ADP
inlawrev-18385	376	38	the	the	DET
inlawrev-18385	376	39	footnote	footnote	NOUN
inlawrev-18385	376	40	that	that	PRON
inlawrev-18385	376	41	accompanies	accompany	VERB
inlawrev-18385	376	42	this	this	DET
inlawrev-18385	376	43	sentence.76	sentence.76	NOUN
inlawrev-18385	376	44	3.5	3.5	NUM
inlawrev-18385	376	45	)	)	PUNCT
inlawrev-18385	376	46	.	.	PUNCT
inlawrev-18385	377	1	75	75	NUM
inlawrev-18385	377	2	.	.	PUNCT
inlawrev-18385	378	1	i	i	PRON
inlawrev-18385	378	2	d.	d.	PROPN
inlawrev-18385	378	3	§	§	PROPN
inlawrev-18385	378	4	361	361	PROPN
inlawrev-18385	378	5	,	,	PUNCT
inlawrev-18385	378	6	2013	2013	NUM
inlawrev-18385	378	7	ind	ind	NOUN
inlawrev-18385	378	8	.	.	PUNCT
inlawrev-18385	379	1	acts	act	VERB
inlawrev-18385	379	2	at	at	ADP
inlawrev-18385	379	3	2742	2742	NUM
inlawrev-18385	379	4	.	.	PUNCT
inlawrev-18385	380	1	76	76	NUM
inlawrev-18385	380	2	.	.	PUNCT
inlawrev-18385	381	1	the	the	DET
inlawrev-18385	381	2	ga	ga	PROPN
inlawrev-18385	381	3	adjusted	adjust	VERB
inlawrev-18385	381	4	the	the	DET
inlawrev-18385	381	5	indiana	indiana	NOUN
inlawrev-18385	381	6	-	-	PUNCT
inlawrev-18385	381	7	specific	specific	ADJ
inlawrev-18385	381	8	version	version	NOUN
inlawrev-18385	381	9	of	of	ADP
inlawrev-18385	381	10	the	the	DET
inlawrev-18385	381	11	irc	irc	PROPN
inlawrev-18385	381	12	’s	’s	PART
inlawrev-18385	381	13	“	"	PUNCT
inlawrev-18385	381	14	taxable	taxable	ADJ
inlawrev-18385	381	15	income	income	NOUN
inlawrev-18385	381	16	”	"	PUNCT
inlawrev-18385	381	17	definition	definition	NOUN
inlawrev-18385	381	18	for	for	ADP
inlawrev-18385	381	19	corporations	corporation	NOUN
inlawrev-18385	381	20	,	,	PUNCT
inlawrev-18385	381	21	insurance	insurance	NOUN
inlawrev-18385	381	22	companies	company	NOUN
inlawrev-18385	381	23	,	,	PUNCT
inlawrev-18385	381	24	and	and	CCONJ
inlawrev-18385	381	25	trusts	trust	NOUN
inlawrev-18385	381	26	and	and	CCONJ
inlawrev-18385	381	27	estates	estate	NOUN
inlawrev-18385	381	28	in	in	ADP
inlawrev-18385	381	29	the	the	DET
inlawrev-18385	381	30	following	following	ADJ
inlawrev-18385	381	31	manner	manner	NOUN
inlawrev-18385	381	32	,	,	PUNCT
inlawrev-18385	381	33	effective	effective	ADJ
inlawrev-18385	381	34	for	for	ADP
inlawrev-18385	381	35	the	the	DET
inlawrev-18385	381	36	following	follow	VERB
inlawrev-18385	381	37	taxable	taxable	ADJ
inlawrev-18385	381	38	years	year	NOUN
inlawrev-18385	381	39	:	:	PUNCT
inlawrev-18385	381	40	1	1	X
inlawrev-18385	381	41	.	.	X
inlawrev-18385	381	42	removal	removal	NOUN
inlawrev-18385	381	43	of	of	ADP
inlawrev-18385	381	44	the	the	DET
inlawrev-18385	381	45	add	add	NOUN
inlawrev-18385	381	46	back	back	ADP
inlawrev-18385	381	47	that	that	PRON
inlawrev-18385	381	48	neutralized	neutralize	VERB
inlawrev-18385	381	49	the	the	DET
inlawrev-18385	381	50	classification	classification	NOUN
inlawrev-18385	381	51	of	of	ADP
inlawrev-18385	381	52	“	"	PUNCT
inlawrev-18385	381	53	qualified	qualified	ADJ
inlawrev-18385	381	54	restaurant	restaurant	NOUN
inlawrev-18385	381	55	property	property	NOUN
inlawrev-18385	381	56	”	"	PUNCT
inlawrev-18385	381	57	as	as	ADP
inlawrev-18385	381	58	15	15	NUM
inlawrev-18385	381	59	-	-	PUNCT
inlawrev-18385	381	60	year	year	NOUN
inlawrev-18385	381	61	property	property	NOUN
inlawrev-18385	381	62	under	under	ADP
inlawrev-18385	381	63	i.r.c	i.r.c	NOUN
inlawrev-18385	381	64	.	.	PUNCT
inlawrev-18385	382	1	§	§	PROPN
inlawrev-18385	382	2	168(e)(3)(e)(v	168(e)(3)(e)(v	NUM
inlawrev-18385	382	3	)	)	PUNCT
inlawrev-18385	382	4	for	for	ADP
inlawrev-18385	382	5	taxable	taxable	ADJ
inlawrev-18385	382	6	years	year	NOUN
inlawrev-18385	382	7	beginning	begin	VERB
inlawrev-18385	382	8	after	after	ADP
inlawrev-18385	382	9	12/31/2012	12/31/2012	NUM
inlawrev-18385	382	10	,	,	PUNCT
inlawrev-18385	382	11	2	2	NUM
inlawrev-18385	382	12	.	.	PUNCT
inlawrev-18385	382	13	removal	removal	NOUN
inlawrev-18385	382	14	of	of	ADP
inlawrev-18385	382	15	the	the	DET
inlawrev-18385	382	16	add	add	NOUN
inlawrev-18385	382	17	back	back	ADP
inlawrev-18385	382	18	that	that	PRON
inlawrev-18385	382	19	neutralized	neutralize	VERB
inlawrev-18385	382	20	the	the	DET
inlawrev-18385	382	21	classification	classification	NOUN
inlawrev-18385	382	22	of	of	ADP
inlawrev-18385	382	23	“	"	PUNCT
inlawrev-18385	382	24	qualified	qualified	ADJ
inlawrev-18385	382	25	retail	retail	ADJ
inlawrev-18385	382	26	improvement	improvement	NOUN
inlawrev-18385	382	27	property	property	NOUN
inlawrev-18385	382	28	”	"	PUNCT
inlawrev-18385	382	29	as	as	ADP
inlawrev-18385	382	30	15	15	NUM
inlawrev-18385	382	31	-	-	PUNCT
inlawrev-18385	382	32	year	year	NOUN
inlawrev-18385	382	33	property	property	NOUN
inlawrev-18385	382	34	under	under	ADP
inlawrev-18385	382	35	i.r.c	i.r.c	NOUN
inlawrev-18385	382	36	.	.	PUNCT
inlawrev-18385	383	1	§	§	PROPN
inlawrev-18385	383	2	168(e)(3)(e)(ix	168(e)(3)(e)(ix	NUM
inlawrev-18385	383	3	)	)	PUNCT
inlawrev-18385	383	4	for	for	ADP
inlawrev-18385	383	5	taxable	taxable	ADJ
inlawrev-18385	383	6	years	year	NOUN
inlawrev-18385	383	7	beginning	begin	VERB
inlawrev-18385	383	8	after	after	ADP
inlawrev-18385	383	9	12/31/2012	12/31/2012	NUM
inlawrev-18385	383	10	,	,	PUNCT
inlawrev-18385	383	11	3	3	NUM
inlawrev-18385	383	12	.	.	PUNCT
inlawrev-18385	383	13	removal	removal	NOUN
inlawrev-18385	383	14	of	of	ADP
inlawrev-18385	383	15	the	the	DET
inlawrev-18385	383	16	add	add	NOUN
inlawrev-18385	383	17	back	back	ADP
inlawrev-18385	383	18	that	that	PRON
inlawrev-18385	383	19	neutralized	neutralize	VERB
inlawrev-18385	383	20	the	the	DET
inlawrev-18385	383	21	i.r.c	i.r.c	NOUN
inlawrev-18385	383	22	.	.	PUNCT
inlawrev-18385	384	1	§	§	PROPN
inlawrev-18385	384	2	198	198	NUM
inlawrev-18385	384	3	deduction	deduction	NOUN
inlawrev-18385	384	4	for	for	ADP
inlawrev-18385	384	5	expensing	expense	VERB
inlawrev-18385	384	6	of	of	ADP
inlawrev-18385	384	7	environmental	environmental	ADJ
inlawrev-18385	384	8	remediation	remediation	NOUN
inlawrev-18385	384	9	costs	cost	NOUN
inlawrev-18385	384	10	for	for	ADP
inlawrev-18385	384	11	taxable	taxable	ADJ
inlawrev-18385	384	12	years	year	NOUN
inlawrev-18385	384	13	beginning	begin	VERB
inlawrev-18385	384	14	after	after	ADP
inlawrev-18385	384	15	12/31/2012	12/31/2012	NUM
inlawrev-18385	384	16	,	,	PUNCT
inlawrev-18385	384	17	4	4	NUM
inlawrev-18385	384	18	.	.	PUNCT
inlawrev-18385	385	1	removal	removal	NOUN
inlawrev-18385	385	2	of	of	ADP
inlawrev-18385	385	3	the	the	DET
inlawrev-18385	385	4	add	add	NOUN
inlawrev-18385	385	5	back	back	ADP
inlawrev-18385	385	6	that	that	PRON
inlawrev-18385	385	7	neutralized	neutralize	VERB
inlawrev-18385	385	8	the	the	DET
inlawrev-18385	385	9	i.r.c	i.r.c	NOUN
inlawrev-18385	385	10	.	.	PUNCT
inlawrev-18385	386	1	§	§	PROPN
inlawrev-18385	386	2	179e	179e	PROPN
inlawrev-18385	386	3	deduction	deduction	NOUN
inlawrev-18385	386	4	for	for	ADP
inlawrev-18385	386	5	expensing	expense	VERB
inlawrev-18385	386	6	of	of	ADP
inlawrev-18385	386	7	any	any	DET
inlawrev-18385	386	8	qualified	qualified	ADJ
inlawrev-18385	386	9	advanced	advanced	ADJ
inlawrev-18385	386	10	mine	mine	NOUN
inlawrev-18385	386	11	safety	safety	NOUN
inlawrev-18385	386	12	equipment	equipment	NOUN
inlawrev-18385	386	13	property	property	NOUN
inlawrev-18385	386	14	for	for	ADP
inlawrev-18385	386	15	taxable	taxable	ADJ
inlawrev-18385	386	16	years	year	NOUN
inlawrev-18385	386	17	beginning	begin	VERB
inlawrev-18385	386	18	after	after	ADP
inlawrev-18385	386	19	12/31/2011	12/31/2011	NUM
inlawrev-18385	386	20	,	,	PUNCT
inlawrev-18385	386	21	5	5	NUM
inlawrev-18385	386	22	.	.	PUNCT
inlawrev-18385	387	1	removal	removal	NOUN
inlawrev-18385	387	2	of	of	ADP
inlawrev-18385	387	3	the	the	DET
inlawrev-18385	387	4	add	add	NOUN
inlawrev-18385	387	5	back	back	ADP
inlawrev-18385	387	6	that	that	PRON
inlawrev-18385	387	7	neutralized	neutralize	VERB
inlawrev-18385	387	8	the	the	DET
inlawrev-18385	387	9	classification	classification	NOUN
inlawrev-18385	387	10	of	of	ADP
inlawrev-18385	387	11	“	"	PUNCT
inlawrev-18385	387	12	qualified	qualified	ADJ
inlawrev-18385	387	13	leasehold	leasehold	NOUN
inlawrev-18385	387	14	improvement	improvement	NOUN
inlawrev-18385	387	15	property	property	NOUN
inlawrev-18385	387	16	”	"	PUNCT
inlawrev-18385	387	17	as	as	ADP
inlawrev-18385	387	18	15	15	NUM
inlawrev-18385	387	19	-	-	PUNCT
inlawrev-18385	387	20	year	year	NOUN
inlawrev-18385	387	21	property	property	NOUN
inlawrev-18385	387	22	under	under	ADP
inlawrev-18385	387	23	i.r.c	i.r.c	NOUN
inlawrev-18385	387	24	.	.	PUNCT
inlawrev-18385	388	1	§	§	PROPN
inlawrev-18385	388	2	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18385	388	3	)	)	PUNCT
inlawrev-18385	388	4	for	for	ADP
inlawrev-18385	388	5	taxable	taxable	ADJ
inlawrev-18385	388	6	years	year	NOUN
inlawrev-18385	388	7	beginning	begin	VERB
inlawrev-18385	388	8	after	after	ADP
inlawrev-18385	388	9	12/31/2012	12/31/2012	NUM
inlawrev-18385	388	10	,	,	PUNCT
inlawrev-18385	388	11	6	6	NUM
inlawrev-18385	388	12	.	.	PUNCT
inlawrev-18385	388	13	removal	removal	NOUN
inlawrev-18385	388	14	of	of	ADP
inlawrev-18385	388	15	the	the	DET
inlawrev-18385	388	16	add	add	NOUN
inlawrev-18385	388	17	back	back	ADP
inlawrev-18385	388	18	that	that	PRON
inlawrev-18385	388	19	neutralized	neutralize	VERB
inlawrev-18385	388	20	the	the	DET
inlawrev-18385	388	21	classification	classification	NOUN
inlawrev-18385	388	22	of	of	ADP
inlawrev-18385	388	23	a	a	DET
inlawrev-18385	388	24	“	"	PUNCT
inlawrev-18385	388	25	motorsports	motorsport	NOUN
inlawrev-18385	388	26	entertainment	entertainment	NOUN
inlawrev-18385	388	27	complex	complex	NOUN
inlawrev-18385	388	28	”	"	PUNCT
inlawrev-18385	388	29	as	as	ADP
inlawrev-18385	388	30	7	7	NUM
inlawrev-18385	388	31	-	-	PUNCT
inlawrev-18385	388	32	year	year	NOUN
inlawrev-18385	388	33	property	property	NOUN
inlawrev-18385	388	34	under	under	ADP
inlawrev-18385	388	35	i.r.c	i.r.c	NOUN
inlawrev-18385	388	36	.	.	PUNCT
inlawrev-18385	389	1	§	§	PROPN
inlawrev-18385	389	2	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18385	389	3	)	)	PUNCT
inlawrev-18385	389	4	for	for	ADP
inlawrev-18385	389	5	taxable	taxable	ADJ
inlawrev-18385	389	6	years	year	NOUN
inlawrev-18385	389	7	beginning	begin	VERB
inlawrev-18385	389	8	after	after	ADP
inlawrev-18385	389	9	12/31/2012	12/31/2012	NUM
inlawrev-18385	389	10	,	,	PUNCT
inlawrev-18385	389	11	and	and	CCONJ
inlawrev-18385	389	12	7	7	X
inlawrev-18385	389	13	.	.	X
inlawrev-18385	389	14	removal	removal	NOUN
inlawrev-18385	389	15	of	of	ADP
inlawrev-18385	389	16	the	the	DET
inlawrev-18385	389	17	add	add	NOUN
inlawrev-18385	389	18	back	back	ADP
inlawrev-18385	389	19	that	that	PRON
inlawrev-18385	389	20	tied	tie	VERB
inlawrev-18385	389	21	the	the	DET
inlawrev-18385	389	22	i.r.c	i.r.c	NOUN
inlawrev-18385	389	23	.	.	PUNCT
inlawrev-18385	390	1	§	§	PROPN
inlawrev-18385	390	2	195	195	NUM
inlawrev-18385	390	3	deduction	deduction	NOUN
inlawrev-18385	390	4	for	for	ADP
inlawrev-18385	390	5	start	start	NOUN
inlawrev-18385	390	6	-	-	PUNCT
inlawrev-18385	390	7	up	up	ADP
inlawrev-18385	390	8	expenditures	expenditure	NOUN
inlawrev-18385	390	9	to	to	ADP
inlawrev-18385	390	10	the	the	DET
inlawrev-18385	390	11	pre	pre	NOUN
inlawrev-18385	390	12	-	-	PROPN
inlawrev-18385	390	13	p.l	p.l	ADJ
inlawrev-18385	390	14	.	.	NOUN
inlawrev-18385	390	15	111	111	NUM
inlawrev-18385	390	16	-	-	SYM
inlawrev-18385	390	17	240	240	NUM
inlawrev-18385	390	18	version	version	NOUN
inlawrev-18385	390	19	of	of	ADP
inlawrev-18385	390	20	that	that	DET
inlawrev-18385	390	21	section	section	NOUN
inlawrev-18385	390	22	for	for	ADP
inlawrev-18385	390	23	taxable	taxable	ADJ
inlawrev-18385	390	24	years	year	NOUN
inlawrev-18385	390	25	beginning	begin	VERB
inlawrev-18385	390	26	after	after	ADP
inlawrev-18385	390	27	12/31/2012	12/31/2012	NUM
inlawrev-18385	390	28	.	.	PUNCT
inlawrev-18385	391	1	for	for	ADP
inlawrev-18385	391	2	trusts	trust	NOUN
inlawrev-18385	391	3	and	and	CCONJ
inlawrev-18385	391	4	estates	estate	NOUN
inlawrev-18385	391	5	,	,	PUNCT
inlawrev-18385	391	6	the	the	DET
inlawrev-18385	391	7	add	add	VERB
inlawrev-18385	391	8	back	back	ADP
inlawrev-18385	391	9	that	that	PRON
inlawrev-18385	391	10	tied	tie	VERB
inlawrev-18385	391	11	the	the	DET
inlawrev-18385	391	12	i.r.c	i.r.c	NOUN
inlawrev-18385	391	13	.	.	PUNCT
inlawrev-18385	392	1	§	§	PROPN
inlawrev-18385	392	2	1374(d)(7	1374(d)(7	NUM
inlawrev-18385	392	3	)	)	PUNCT
inlawrev-18385	392	4	net	net	NOUN
inlawrev-18385	392	5	recognized	recognize	VERB
inlawrev-18385	392	6	built	build	VERB
inlawrev-18385	392	7	-	-	PUNCT
inlawrev-18385	392	8	in	in	ADP
inlawrev-18385	392	9	gain	gain	NOUN
inlawrev-18385	392	10	recognition	recognition	NOUN
inlawrev-18385	392	11	for	for	ADP
inlawrev-18385	392	12	s	s	PROPN
inlawrev-18385	392	13	corporations	corporation	NOUN
inlawrev-18385	392	14	to	to	ADP
inlawrev-18385	392	15	the	the	DET
inlawrev-18385	392	16	pre	pre	NOUN
inlawrev-18385	392	17	-	-	PROPN
inlawrev-18385	392	18	p.l	p.l	ADJ
inlawrev-18385	392	19	.	.	NOUN
inlawrev-18385	392	20	111	111	NUM
inlawrev-18385	392	21	-	-	SYM
inlawrev-18385	392	22	240	240	NUM
inlawrev-18385	392	23	version	version	NOUN
inlawrev-18385	392	24	of	of	ADP
inlawrev-18385	392	25	that	that	DET
inlawrev-18385	392	26	section	section	NOUN
inlawrev-18385	392	27	was	be	AUX
inlawrev-18385	392	28	also	also	ADV
inlawrev-18385	392	29	removed	remove	VERB
inlawrev-18385	392	30	for	for	ADP
inlawrev-18385	392	31	taxable	taxable	ADJ
inlawrev-18385	392	32	years	year	NOUN
inlawrev-18385	392	33	beginning	begin	VERB
inlawrev-18385	392	34	after	after	ADP
inlawrev-18385	392	35	12/31/2012	12/31/2012	NUM
inlawrev-18385	392	36	.	.	PUNCT
inlawrev-18385	393	1	the	the	DET
inlawrev-18385	393	2	ga	ga	PROPN
inlawrev-18385	393	3	also	also	ADV
inlawrev-18385	393	4	adjusted	adjust	VERB
inlawrev-18385	393	5	the	the	DET
inlawrev-18385	393	6	indiana	indiana	NOUN
inlawrev-18385	393	7	-	-	PUNCT
inlawrev-18385	393	8	specific	specific	ADJ
inlawrev-18385	393	9	version	version	NOUN
inlawrev-18385	393	10	of	of	ADP
inlawrev-18385	393	11	the	the	DET
inlawrev-18385	393	12	irc	irc	PROPN
inlawrev-18385	393	13	’s	’s	PART
inlawrev-18385	393	14	“	"	PUNCT
inlawrev-18385	393	15	adjusted	adjust	VERB
inlawrev-18385	393	16	gross	gross	ADJ
inlawrev-18385	393	17	income	income	NOUN
inlawrev-18385	393	18	”	"	PUNCT
inlawrev-18385	393	19	definition	definition	NOUN
inlawrev-18385	393	20	used	use	VERB
inlawrev-18385	393	21	for	for	ADP
inlawrev-18385	393	22	individuals	individual	NOUN
inlawrev-18385	393	23	in	in	ADP
inlawrev-18385	393	24	the	the	DET
inlawrev-18385	393	25	following	following	ADJ
inlawrev-18385	393	26	manner	manner	NOUN
inlawrev-18385	393	27	,	,	PUNCT
inlawrev-18385	393	28	effective	effective	ADJ
inlawrev-18385	393	29	for	for	ADP
inlawrev-18385	393	30	the	the	DET
inlawrev-18385	393	31	following	follow	VERB
inlawrev-18385	393	32	taxable	taxable	ADJ
inlawrev-18385	393	33	years	year	NOUN
inlawrev-18385	393	34	:	:	PUNCT
inlawrev-18385	393	35	1	1	X
inlawrev-18385	393	36	.	.	X
inlawrev-18385	393	37	removal	removal	NOUN
inlawrev-18385	393	38	of	of	ADP
inlawrev-18385	393	39	the	the	DET
inlawrev-18385	393	40	add	add	NOUN
inlawrev-18385	393	41	back	back	ADP
inlawrev-18385	393	42	that	that	PRON
inlawrev-18385	393	43	neutralized	neutralize	VERB
inlawrev-18385	393	44	the	the	DET
inlawrev-18385	393	45	classification	classification	NOUN
inlawrev-18385	393	46	of	of	ADP
inlawrev-18385	393	47	“	"	PUNCT
inlawrev-18385	393	48	qualified	qualified	ADJ
inlawrev-18385	393	49	restaurant	restaurant	NOUN
inlawrev-18385	393	50	property	property	NOUN
inlawrev-18385	393	51	”	"	PUNCT
inlawrev-18385	393	52	as	as	ADP
inlawrev-18385	393	53	15	15	NUM
inlawrev-18385	393	54	-	-	PUNCT
inlawrev-18385	393	55	year	year	NOUN
inlawrev-18385	393	56	property	property	NOUN
inlawrev-18385	393	57	under	under	ADP
inlawrev-18385	393	58	i.r.c	i.r.c	NOUN
inlawrev-18385	393	59	.	.	PUNCT
inlawrev-18385	394	1	§	§	PROPN
inlawrev-18385	394	2	168(e)(3)(e)(v	168(e)(3)(e)(v	NUM
inlawrev-18385	394	3	)	)	PUNCT
inlawrev-18385	394	4	for	for	ADP
inlawrev-18385	394	5	taxable	taxable	ADJ
inlawrev-18385	394	6	years	year	NOUN
inlawrev-18385	394	7	beginning	begin	VERB
inlawrev-18385	394	8	after	after	ADP
inlawrev-18385	394	9	12/31/2011	12/31/2011	NUM
inlawrev-18385	394	10	,	,	PUNCT
inlawrev-18385	394	11	2	2	NUM
inlawrev-18385	394	12	.	.	PUNCT
inlawrev-18385	394	13	removal	removal	NOUN
inlawrev-18385	394	14	of	of	ADP
inlawrev-18385	394	15	the	the	DET
inlawrev-18385	394	16	add	add	NOUN
inlawrev-18385	394	17	back	back	ADP
inlawrev-18385	394	18	that	that	PRON
inlawrev-18385	394	19	neutralized	neutralize	VERB
inlawrev-18385	394	20	the	the	DET
inlawrev-18385	394	21	classification	classification	NOUN
inlawrev-18385	394	22	of	of	ADP
inlawrev-18385	394	23	“	"	PUNCT
inlawrev-18385	394	24	qualified	qualified	ADJ
inlawrev-18385	394	25	retail	retail	ADJ
inlawrev-18385	394	26	improvement	improvement	NOUN
inlawrev-18385	394	27	property	property	NOUN
inlawrev-18385	394	28	”	"	PUNCT
inlawrev-18385	394	29	as	as	ADP
inlawrev-18385	394	30	15	15	NUM
inlawrev-18385	394	31	-	-	PUNCT
inlawrev-18385	394	32	year	year	NOUN
inlawrev-18385	394	33	property	property	NOUN
inlawrev-18385	394	34	under	under	ADP
inlawrev-18385	394	35	i.r.c	i.r.c	NOUN
inlawrev-18385	394	36	.	.	PUNCT
inlawrev-18385	395	1	§	§	PROPN
inlawrev-18385	395	2	168(e)(3)(e)(ix	168(e)(3)(e)(ix	NUM
inlawrev-18385	395	3	)	)	PUNCT
inlawrev-18385	395	4	for	for	ADP
inlawrev-18385	395	5	taxable	taxable	ADJ
inlawrev-18385	395	6	years	year	NOUN
inlawrev-18385	395	7	beginning	begin	VERB
inlawrev-18385	395	8	after	after	ADP
inlawrev-18385	395	9	12/31/2011	12/31/2011	NUM
inlawrev-18385	395	10	,	,	PUNCT
inlawrev-18385	395	11	3	3	NUM
inlawrev-18385	395	12	.	.	PUNCT
inlawrev-18385	395	13	removal	removal	NOUN
inlawrev-18385	395	14	of	of	ADP
inlawrev-18385	395	15	the	the	DET
inlawrev-18385	395	16	add	add	NOUN
inlawrev-18385	395	17	back	back	ADP
inlawrev-18385	395	18	that	that	PRON
inlawrev-18385	395	19	neutralized	neutralize	VERB
inlawrev-18385	395	20	the	the	DET
inlawrev-18385	395	21	i.r.c	i.r.c	NOUN
inlawrev-18385	395	22	.	.	PUNCT
inlawrev-18385	396	1	§	§	PROPN
inlawrev-18385	396	2	198	198	NUM
inlawrev-18385	396	3	deduction	deduction	NOUN
inlawrev-18385	396	4	for	for	ADP
inlawrev-18385	396	5	expensing	expense	VERB
inlawrev-18385	396	6	of	of	ADP
inlawrev-18385	396	7	environmental	environmental	ADJ
inlawrev-18385	396	8	remediation	remediation	NOUN
inlawrev-18385	396	9	costs	cost	NOUN
inlawrev-18385	396	10	for	for	ADP
inlawrev-18385	396	11	taxable	taxable	ADJ
inlawrev-18385	396	12	years	year	NOUN
inlawrev-18385	396	13	beginning	begin	VERB
inlawrev-18385	396	14	after	after	ADP
inlawrev-18385	396	15	12/31/2012	12/31/2012	NUM
inlawrev-18385	396	16	,	,	PUNCT
inlawrev-18385	396	17	4	4	NUM
inlawrev-18385	396	18	.	.	PUNCT
inlawrev-18385	397	1	removal	removal	NOUN
inlawrev-18385	397	2	of	of	ADP
inlawrev-18385	397	3	the	the	DET
inlawrev-18385	397	4	add	add	NOUN
inlawrev-18385	397	5	back	back	ADP
inlawrev-18385	397	6	that	that	PRON
inlawrev-18385	397	7	neutralized	neutralize	VERB
inlawrev-18385	397	8	the	the	DET
inlawrev-18385	397	9	i.r.c	i.r.c	NOUN
inlawrev-18385	397	10	.	.	PUNCT
inlawrev-18385	398	1	§	§	PROPN
inlawrev-18385	398	2	408(d)(8	408(d)(8	PROPN
inlawrev-18385	398	3	)	)	PUNCT
inlawrev-18385	398	4	gross	gross	ADJ
inlawrev-18385	398	5	income	income	NOUN
inlawrev-18385	398	6	exclusion	exclusion	NOUN
inlawrev-18385	398	7	for	for	ADP
inlawrev-18385	398	8	charitable	charitable	ADJ
inlawrev-18385	398	9	deductions	deduction	NOUN
inlawrev-18385	398	10	from	from	ADP
inlawrev-18385	398	11	individual	individual	ADJ
inlawrev-18385	398	12	retirement	retirement	NOUN
inlawrev-18385	398	13	plans	plan	NOUN
inlawrev-18385	398	14	for	for	ADP
inlawrev-18385	398	15	taxable	taxable	ADJ
inlawrev-18385	398	16	years	year	NOUN
inlawrev-18385	398	17	beginning	begin	VERB
inlawrev-18385	398	18	after	after	ADP
inlawrev-18385	398	19	12/31/2011	12/31/2011	NUM
inlawrev-18385	398	20	,	,	PUNCT
inlawrev-18385	398	21	2014	2014	NUM
inlawrev-18385	398	22	]	]	PUNCT
inlawrev-18385	398	23	taxation	taxation	NOUN
inlawrev-18385	398	24	1183	1183	NUM
inlawrev-18385	398	25	the	the	DET
inlawrev-18385	398	26	ga	ga	PROPN
inlawrev-18385	398	27	also	also	ADV
inlawrev-18385	398	28	acted	act	VERB
inlawrev-18385	398	29	to	to	PART
inlawrev-18385	398	30	clarify	clarify	VERB
inlawrev-18385	398	31	existing	exist	VERB
inlawrev-18385	398	32	law	law	NOUN
inlawrev-18385	398	33	on	on	ADP
inlawrev-18385	398	34	the	the	DET
inlawrev-18385	398	35	sourcing	sourcing	NOUN
inlawrev-18385	398	36	rules	rule	NOUN
inlawrev-18385	398	37	for	for	ADP
inlawrev-18385	398	38	“	"	PUNCT
inlawrev-18385	398	39	receipts	receipt	NOUN
inlawrev-18385	398	40	derived	derive	VERB
inlawrev-18385	398	41	from	from	ADP
inlawrev-18385	398	42	motorsports	motorsport	NOUN
inlawrev-18385	398	43	racing	racing	NOUN
inlawrev-18385	398	44	”	"	PUNCT
inlawrev-18385	398	45	by	by	ADP
inlawrev-18385	398	46	providing	provide	VERB
inlawrev-18385	398	47	that	that	SCONJ
inlawrev-18385	398	48	(	(	PUNCT
inlawrev-18385	398	49	1	1	X
inlawrev-18385	398	50	)	)	PUNCT
inlawrev-18385	398	51	prize	prize	NOUN
inlawrev-18385	398	52	money	money	NOUN
inlawrev-18385	398	53	,	,	PUNCT
inlawrev-18385	398	54	purses	purse	NOUN
inlawrev-18385	398	55	,	,	PUNCT
inlawrev-18385	398	56	etc	etc	X
inlawrev-18385	398	57	.	.	X
inlawrev-18385	398	58	are	be	AUX
inlawrev-18385	398	59	sourced	source	VERB
inlawrev-18385	398	60	to	to	ADP
inlawrev-18385	398	61	indiana	indiana	PROPN
inlawrev-18385	398	62	if	if	SCONJ
inlawrev-18385	398	63	the	the	DET
inlawrev-18385	398	64	race	race	NOUN
inlawrev-18385	398	65	is	be	AUX
inlawrev-18385	398	66	conducted	conduct	VERB
inlawrev-18385	398	67	in	in	ADP
inlawrev-18385	398	68	indiana	indiana	PROPN
inlawrev-18385	398	69	,	,	PUNCT
inlawrev-18385	398	70	(	(	PUNCT
inlawrev-18385	398	71	2	2	X
inlawrev-18385	398	72	)	)	PUNCT
inlawrev-18385	398	73	sponsorship	sponsorship	NOUN
inlawrev-18385	398	74	receipts	receipt	NOUN
inlawrev-18385	398	75	are	be	AUX
inlawrev-18385	398	76	apportioned	apportion	VERB
inlawrev-18385	398	77	using	use	VERB
inlawrev-18385	398	78	the	the	DET
inlawrev-18385	398	79	ratio	ratio	NOUN
inlawrev-18385	398	80	of	of	ADP
inlawrev-18385	398	81	sponsored	sponsor	VERB
inlawrev-18385	398	82	racing	racing	NOUN
inlawrev-18385	398	83	events	event	NOUN
inlawrev-18385	398	84	in	in	ADP
inlawrev-18385	398	85	indiana	indiana	PROPN
inlawrev-18385	398	86	to	to	ADP
inlawrev-18385	398	87	all	all	DET
inlawrev-18385	398	88	sponsored	sponsored	ADJ
inlawrev-18385	398	89	racing	racing	NOUN
inlawrev-18385	398	90	events	event	NOUN
inlawrev-18385	398	91	for	for	ADP
inlawrev-18385	398	92	the	the	DET
inlawrev-18385	398	93	taxable	taxable	ADJ
inlawrev-18385	398	94	year	year	NOUN
inlawrev-18385	398	95	,	,	PUNCT
inlawrev-18385	398	96	and	and	CCONJ
inlawrev-18385	398	97	(	(	PUNCT
inlawrev-18385	398	98	3	3	X
inlawrev-18385	398	99	)	)	PUNCT
inlawrev-18385	398	100	placement	placement	NOUN
inlawrev-18385	398	101	or	or	CCONJ
inlawrev-18385	398	102	participation	participation	NOUN
inlawrev-18385	398	103	incentives	incentive	NOUN
inlawrev-18385	398	104	are	be	AUX
inlawrev-18385	398	105	attributed	attribute	VERB
inlawrev-18385	398	106	to	to	ADP
inlawrev-18385	398	107	indiana	indiana	PROPN
inlawrev-18385	398	108	“	"	PUNCT
inlawrev-18385	398	109	in	in	ADP
inlawrev-18385	398	110	the	the	DET
inlawrev-18385	398	111	proportion	proportion	NOUN
inlawrev-18385	398	112	of	of	ADP
inlawrev-18385	398	113	the	the	DET
inlawrev-18385	398	114	races	race	NOUN
inlawrev-18385	398	115	that	that	PRON
inlawrev-18385	398	116	occurred	occur	VERB
inlawrev-18385	398	117	in	in	ADP
inlawrev-18385	398	118	indiana	indiana	PROPN
inlawrev-18385	398	119	.	.	PUNCT
inlawrev-18385	398	120	”77	”77	NOUN
inlawrev-18385	399	1	furthermore	furthermore	ADV
inlawrev-18385	399	2	,	,	PUNCT
inlawrev-18385	399	3	for	for	ADP
inlawrev-18385	399	4	services	service	NOUN
inlawrev-18385	399	5	provided	provide	VERB
inlawrev-18385	399	6	by	by	ADP
inlawrev-18385	399	7	a	a	DET
inlawrev-18385	399	8	race	race	NOUN
inlawrev-18385	399	9	team	team	NOUN
inlawrev-18385	399	10	member	member	NOUN
inlawrev-18385	399	11	,	,	PUNCT
inlawrev-18385	399	12	the	the	DET
inlawrev-18385	399	13	team	team	NOUN
inlawrev-18385	399	14	member	member	NOUN
inlawrev-18385	399	15	must	must	AUX
inlawrev-18385	399	16	apportion	apportion	VERB
inlawrev-18385	399	17	total	total	ADJ
inlawrev-18385	399	18	income	income	NOUN
inlawrev-18385	399	19	(	(	PUNCT
inlawrev-18385	399	20	i.e.	i.e.	X
inlawrev-18385	399	21	,	,	PUNCT
inlawrev-18385	399	22	total	total	ADJ
inlawrev-18385	399	23	compensation	compensation	NOUN
inlawrev-18385	399	24	received	receive	VERB
inlawrev-18385	399	25	including	include	VERB
inlawrev-18385	399	26	salaries	salary	NOUN
inlawrev-18385	399	27	,	,	PUNCT
inlawrev-18385	399	28	wages	wage	NOUN
inlawrev-18385	399	29	,	,	PUNCT
inlawrev-18385	399	30	bonuses	bonus	NOUN
inlawrev-18385	399	31	,	,	PUNCT
inlawrev-18385	399	32	etc	etc	X
inlawrev-18385	399	33	.	.	X
inlawrev-18385	399	34	)	)	PUNCT
inlawrev-18385	399	35	to	to	ADP
inlawrev-18385	399	36	indiana	indiana	PROPN
inlawrev-18385	399	37	using	use	VERB
inlawrev-18385	399	38	the	the	DET
inlawrev-18385	399	39	ratio	ratio	NOUN
inlawrev-18385	399	40	of	of	ADP
inlawrev-18385	399	41	duty	duty	NOUN
inlawrev-18385	399	42	days	day	NOUN
inlawrev-18385	399	43	in	in	ADP
inlawrev-18385	399	44	indiana	indiana	PROPN
inlawrev-18385	399	45	to	to	ADP
inlawrev-18385	399	46	total	total	ADJ
inlawrev-18385	399	47	duty	duty	NOUN
inlawrev-18385	399	48	days.78	days.78	PROPN
inlawrev-18385	399	49	5	5	NUM
inlawrev-18385	399	50	.	.	PUNCT
inlawrev-18385	400	1	removal	removal	NOUN
inlawrev-18385	400	2	of	of	ADP
inlawrev-18385	400	3	the	the	DET
inlawrev-18385	400	4	add	add	NOUN
inlawrev-18385	400	5	back	back	ADP
inlawrev-18385	400	6	that	that	PRON
inlawrev-18385	400	7	neutralized	neutralize	VERB
inlawrev-18385	400	8	the	the	DET
inlawrev-18385	400	9	i.r.c	i.r.c	NOUN
inlawrev-18385	400	10	.	.	PUNCT
inlawrev-18385	401	1	§	§	PROPN
inlawrev-18385	401	2	222	222	NUM
inlawrev-18385	401	3	deduction	deduction	NOUN
inlawrev-18385	401	4	for	for	ADP
inlawrev-18385	401	5	qualified	qualified	ADJ
inlawrev-18385	401	6	tuition	tuition	NOUN
inlawrev-18385	401	7	and	and	CCONJ
inlawrev-18385	401	8	related	related	ADJ
inlawrev-18385	401	9	expenses	expense	NOUN
inlawrev-18385	401	10	for	for	ADP
inlawrev-18385	401	11	taxable	taxable	ADJ
inlawrev-18385	401	12	years	year	NOUN
inlawrev-18385	401	13	beginning	begin	VERB
inlawrev-18385	401	14	after	after	ADP
inlawrev-18385	401	15	12/31/2011	12/31/2011	NUM
inlawrev-18385	401	16	,	,	PUNCT
inlawrev-18385	401	17	6	6	NUM
inlawrev-18385	401	18	.	.	PUNCT
inlawrev-18385	402	1	removal	removal	NOUN
inlawrev-18385	402	2	of	of	ADP
inlawrev-18385	402	3	the	the	DET
inlawrev-18385	402	4	add	add	NOUN
inlawrev-18385	402	5	back	back	ADP
inlawrev-18385	402	6	that	that	PRON
inlawrev-18385	402	7	neutralized	neutralize	VERB
inlawrev-18385	402	8	the	the	DET
inlawrev-18385	402	9	i.r.c	i.r.c	NOUN
inlawrev-18385	402	10	.	.	PUNCT
inlawrev-18385	403	1	§	§	PROPN
inlawrev-18385	403	2	62(a)(2)(d	62(a)(2)(d	NUM
inlawrev-18385	403	3	)	)	PUNCT
inlawrev-18385	403	4	deduction	deduction	NOUN
inlawrev-18385	403	5	for	for	ADP
inlawrev-18385	403	6	certain	certain	ADJ
inlawrev-18385	403	7	expenses	expense	NOUN
inlawrev-18385	403	8	of	of	ADP
inlawrev-18385	403	9	elementary	elementary	ADJ
inlawrev-18385	403	10	and	and	CCONJ
inlawrev-18385	403	11	secondary	secondary	ADJ
inlawrev-18385	403	12	school	school	NOUN
inlawrev-18385	403	13	teachers	teacher	NOUN
inlawrev-18385	403	14	for	for	ADP
inlawrev-18385	403	15	taxable	taxable	ADJ
inlawrev-18385	403	16	years	year	NOUN
inlawrev-18385	403	17	beginning	begin	VERB
inlawrev-18385	403	18	after	after	ADP
inlawrev-18385	403	19	12/31/2012	12/31/2012	NUM
inlawrev-18385	403	20	,	,	PUNCT
inlawrev-18385	403	21	7	7	NUM
inlawrev-18385	403	22	.	.	PUNCT
inlawrev-18385	404	1	removal	removal	NOUN
inlawrev-18385	404	2	of	of	ADP
inlawrev-18385	404	3	the	the	DET
inlawrev-18385	404	4	add	add	NOUN
inlawrev-18385	404	5	back	back	ADP
inlawrev-18385	404	6	that	that	PRON
inlawrev-18385	404	7	neutralized	neutralize	VERB
inlawrev-18385	404	8	the	the	DET
inlawrev-18385	404	9	i.r.c	i.r.c	NOUN
inlawrev-18385	404	10	.	.	PUNCT
inlawrev-18385	405	1	§	§	PROPN
inlawrev-18385	405	2	127	127	NUM
inlawrev-18385	405	3	gross	gross	ADJ
inlawrev-18385	405	4	income	income	NOUN
inlawrev-18385	405	5	exclusion	exclusion	NOUN
inlawrev-18385	405	6	for	for	ADP
inlawrev-18385	405	7	employer	employer	NOUN
inlawrev-18385	405	8	-	-	PUNCT
inlawrev-18385	405	9	provided	provide	VERB
inlawrev-18385	405	10	education	education	NOUN
inlawrev-18385	405	11	expenses	expense	NOUN
inlawrev-18385	405	12	for	for	ADP
inlawrev-18385	405	13	taxable	taxable	ADJ
inlawrev-18385	405	14	years	year	NOUN
inlawrev-18385	405	15	beginning	begin	VERB
inlawrev-18385	405	16	after	after	ADP
inlawrev-18385	405	17	12/31/2012	12/31/2012	NUM
inlawrev-18385	405	18	,	,	PUNCT
inlawrev-18385	405	19	8	8	NUM
inlawrev-18385	405	20	.	.	PUNCT
inlawrev-18385	405	21	removal	removal	NOUN
inlawrev-18385	405	22	of	of	ADP
inlawrev-18385	405	23	the	the	DET
inlawrev-18385	405	24	add	add	NOUN
inlawrev-18385	405	25	back	back	ADP
inlawrev-18385	405	26	that	that	PRON
inlawrev-18385	405	27	neutralized	neutralize	VERB
inlawrev-18385	405	28	the	the	DET
inlawrev-18385	405	29	i.r.c	i.r.c	NOUN
inlawrev-18385	405	30	.	.	PUNCT
inlawrev-18385	406	1	§	§	PROPN
inlawrev-18385	406	2	179e	179e	PROPN
inlawrev-18385	406	3	deduction	deduction	NOUN
inlawrev-18385	406	4	for	for	ADP
inlawrev-18385	406	5	expensing	expense	VERB
inlawrev-18385	406	6	of	of	ADP
inlawrev-18385	406	7	any	any	DET
inlawrev-18385	406	8	qualified	qualified	ADJ
inlawrev-18385	406	9	advanced	advanced	ADJ
inlawrev-18385	406	10	mine	mine	NOUN
inlawrev-18385	406	11	safety	safety	NOUN
inlawrev-18385	406	12	equipment	equipment	NOUN
inlawrev-18385	406	13	property	property	NOUN
inlawrev-18385	406	14	for	for	ADP
inlawrev-18385	406	15	taxable	taxable	ADJ
inlawrev-18385	406	16	years	year	NOUN
inlawrev-18385	406	17	beginning	begin	VERB
inlawrev-18385	406	18	after	after	ADP
inlawrev-18385	406	19	12/31/2011	12/31/2011	NUM
inlawrev-18385	406	20	,	,	PUNCT
inlawrev-18385	406	21	9	9	NUM
inlawrev-18385	406	22	.	.	PUNCT
inlawrev-18385	407	1	removal	removal	NOUN
inlawrev-18385	407	2	of	of	ADP
inlawrev-18385	407	3	the	the	DET
inlawrev-18385	407	4	add	add	NOUN
inlawrev-18385	407	5	back	back	ADP
inlawrev-18385	407	6	that	that	PRON
inlawrev-18385	407	7	neutralized	neutralize	VERB
inlawrev-18385	407	8	the	the	DET
inlawrev-18385	407	9	i.r.c	i.r.c	NOUN
inlawrev-18385	407	10	.	.	PUNCT
inlawrev-18385	408	1	§	§	PROPN
inlawrev-18385	408	2	132(f)(1	132(f)(1	NUM
inlawrev-18385	408	3	)	)	PUNCT
inlawrev-18385	408	4	gross	gross	ADJ
inlawrev-18385	408	5	income	income	NOUN
inlawrev-18385	408	6	exclusion	exclusion	NOUN
inlawrev-18385	408	7	for	for	ADP
inlawrev-18385	408	8	qualified	qualified	ADJ
inlawrev-18385	408	9	transportation	transportation	NOUN
inlawrev-18385	408	10	fringe	fringe	NOUN
inlawrev-18385	408	11	benefits	benefit	NOUN
inlawrev-18385	408	12	in	in	ADP
inlawrev-18385	408	13	excess	excess	NOUN
inlawrev-18385	408	14	of	of	ADP
inlawrev-18385	408	15	$	$	SYM
inlawrev-18385	408	16	100	100	NUM
inlawrev-18385	408	17	per	per	ADP
inlawrev-18385	408	18	month	month	NOUN
inlawrev-18385	408	19	for	for	ADP
inlawrev-18385	408	20	taxable	taxable	ADJ
inlawrev-18385	408	21	years	year	NOUN
inlawrev-18385	408	22	beginning	begin	VERB
inlawrev-18385	408	23	after	after	ADP
inlawrev-18385	408	24	12/31/2011	12/31/2011	NUM
inlawrev-18385	408	25	,	,	PUNCT
inlawrev-18385	408	26	10	10	NUM
inlawrev-18385	408	27	.	.	PUNCT
inlawrev-18385	408	28	removes	remove	VERB
inlawrev-18385	408	29	the	the	DET
inlawrev-18385	408	30	add	add	NOUN
inlawrev-18385	408	31	back	back	ADP
inlawrev-18385	408	32	that	that	PRON
inlawrev-18385	408	33	tied	tie	VERB
inlawrev-18385	408	34	the	the	DET
inlawrev-18385	408	35	i.r.c	i.r.c	NOUN
inlawrev-18385	408	36	.	.	PUNCT
inlawrev-18385	409	1	§	§	PROPN
inlawrev-18385	409	2	221	221	NUM
inlawrev-18385	409	3	deduction	deduction	NOUN
inlawrev-18385	409	4	for	for	ADP
inlawrev-18385	409	5	interest	interest	NOUN
inlawrev-18385	409	6	on	on	ADP
inlawrev-18385	409	7	education	education	NOUN
inlawrev-18385	409	8	loans	loan	NOUN
inlawrev-18385	409	9	to	to	ADP
inlawrev-18385	409	10	the	the	DET
inlawrev-18385	409	11	pre	pre	NOUN
inlawrev-18385	409	12	-	-	PROPN
inlawrev-18385	409	13	p.l	p.l	ADJ
inlawrev-18385	409	14	.	.	NOUN
inlawrev-18385	409	15	111	111	NUM
inlawrev-18385	409	16	-	-	SYM
inlawrev-18385	409	17	312	312	NUM
inlawrev-18385	409	18	version	version	NOUN
inlawrev-18385	409	19	of	of	ADP
inlawrev-18385	409	20	that	that	DET
inlawrev-18385	409	21	section	section	NOUN
inlawrev-18385	409	22	for	for	ADP
inlawrev-18385	409	23	taxable	taxable	ADJ
inlawrev-18385	409	24	years	year	NOUN
inlawrev-18385	409	25	beginning	begin	VERB
inlawrev-18385	409	26	after	after	ADP
inlawrev-18385	409	27	12/31/2012	12/31/2012	NUM
inlawrev-18385	409	28	,	,	PUNCT
inlawrev-18385	409	29	11	11	NUM
inlawrev-18385	409	30	.	.	PUNCT
inlawrev-18385	410	1	removal	removal	NOUN
inlawrev-18385	410	2	of	of	ADP
inlawrev-18385	410	3	the	the	DET
inlawrev-18385	410	4	add	add	NOUN
inlawrev-18385	410	5	back	back	ADP
inlawrev-18385	410	6	that	that	PRON
inlawrev-18385	410	7	neutralized	neutralize	VERB
inlawrev-18385	410	8	the	the	DET
inlawrev-18385	410	9	classification	classification	NOUN
inlawrev-18385	410	10	of	of	ADP
inlawrev-18385	410	11	“	"	PUNCT
inlawrev-18385	410	12	qualified	qualified	ADJ
inlawrev-18385	410	13	leasehold	leasehold	NOUN
inlawrev-18385	410	14	improvement	improvement	NOUN
inlawrev-18385	410	15	property	property	NOUN
inlawrev-18385	410	16	”	"	PUNCT
inlawrev-18385	410	17	as	as	ADP
inlawrev-18385	410	18	15	15	NUM
inlawrev-18385	410	19	-	-	PUNCT
inlawrev-18385	410	20	year	year	NOUN
inlawrev-18385	410	21	property	property	NOUN
inlawrev-18385	410	22	under	under	ADP
inlawrev-18385	410	23	i.r.c	i.r.c	NOUN
inlawrev-18385	410	24	.	.	PUNCT
inlawrev-18385	411	1	§	§	PROPN
inlawrev-18385	411	2	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18385	411	3	)	)	PUNCT
inlawrev-18385	411	4	for	for	ADP
inlawrev-18385	411	5	taxable	taxable	ADJ
inlawrev-18385	411	6	years	year	NOUN
inlawrev-18385	411	7	beginning	begin	VERB
inlawrev-18385	411	8	after	after	ADP
inlawrev-18385	411	9	12/31/2011	12/31/2011	NUM
inlawrev-18385	411	10	,	,	PUNCT
inlawrev-18385	411	11	12	12	NUM
inlawrev-18385	411	12	.	.	PUNCT
inlawrev-18385	411	13	removal	removal	NOUN
inlawrev-18385	411	14	of	of	ADP
inlawrev-18385	411	15	the	the	DET
inlawrev-18385	411	16	add	add	NOUN
inlawrev-18385	411	17	back	back	ADP
inlawrev-18385	411	18	that	that	PRON
inlawrev-18385	411	19	neutralized	neutralize	VERB
inlawrev-18385	411	20	the	the	DET
inlawrev-18385	411	21	classification	classification	NOUN
inlawrev-18385	411	22	of	of	ADP
inlawrev-18385	411	23	a	a	DET
inlawrev-18385	411	24	“	"	PUNCT
inlawrev-18385	411	25	motorsports	motorsport	NOUN
inlawrev-18385	411	26	entertainment	entertainment	NOUN
inlawrev-18385	411	27	complex	complex	NOUN
inlawrev-18385	411	28	”	"	PUNCT
inlawrev-18385	411	29	as	as	ADP
inlawrev-18385	411	30	7	7	NUM
inlawrev-18385	411	31	-	-	PUNCT
inlawrev-18385	411	32	year	year	NOUN
inlawrev-18385	411	33	property	property	NOUN
inlawrev-18385	411	34	under	under	ADP
inlawrev-18385	411	35	i.r.c	i.r.c	NOUN
inlawrev-18385	411	36	.	.	PUNCT
inlawrev-18385	412	1	§	§	PROPN
inlawrev-18385	412	2	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18385	412	3	)	)	PUNCT
inlawrev-18385	412	4	for	for	ADP
inlawrev-18385	412	5	taxable	taxable	ADJ
inlawrev-18385	412	6	years	year	NOUN
inlawrev-18385	412	7	beginning	begin	VERB
inlawrev-18385	412	8	after	after	ADP
inlawrev-18385	412	9	12/31/2011	12/31/2011	NUM
inlawrev-18385	412	10	,	,	PUNCT
inlawrev-18385	412	11	13	13	NUM
inlawrev-18385	412	12	.	.	PUNCT
inlawrev-18385	413	1	removal	removal	NOUN
inlawrev-18385	413	2	of	of	ADP
inlawrev-18385	413	3	the	the	DET
inlawrev-18385	413	4	add	add	NOUN
inlawrev-18385	413	5	back	back	ADP
inlawrev-18385	413	6	that	that	PRON
inlawrev-18385	413	7	tied	tie	VERB
inlawrev-18385	413	8	the	the	DET
inlawrev-18385	413	9	i.r.c	i.r.c	NOUN
inlawrev-18385	413	10	.	.	PUNCT
inlawrev-18385	414	1	§	§	PROPN
inlawrev-18385	414	2	195	195	NUM
inlawrev-18385	414	3	deduction	deduction	NOUN
inlawrev-18385	414	4	for	for	ADP
inlawrev-18385	414	5	start	start	NOUN
inlawrev-18385	414	6	-	-	PUNCT
inlawrev-18385	414	7	up	up	ADP
inlawrev-18385	414	8	expenditures	expenditure	NOUN
inlawrev-18385	414	9	to	to	ADP
inlawrev-18385	414	10	the	the	DET
inlawrev-18385	414	11	pre	pre	NOUN
inlawrev-18385	414	12	-	-	PROPN
inlawrev-18385	414	13	p.l	p.l	ADJ
inlawrev-18385	414	14	.	.	NOUN
inlawrev-18385	414	15	111	111	NUM
inlawrev-18385	414	16	-	-	SYM
inlawrev-18385	414	17	240	240	NUM
inlawrev-18385	414	18	version	version	NOUN
inlawrev-18385	414	19	of	of	ADP
inlawrev-18385	414	20	that	that	DET
inlawrev-18385	414	21	section	section	NOUN
inlawrev-18385	414	22	for	for	ADP
inlawrev-18385	414	23	taxable	taxable	ADJ
inlawrev-18385	414	24	years	year	NOUN
inlawrev-18385	414	25	beginning	begin	VERB
inlawrev-18385	414	26	after	after	ADP
inlawrev-18385	414	27	12/31/2012	12/31/2012	NUM
inlawrev-18385	414	28	,	,	PUNCT
inlawrev-18385	414	29	and	and	CCONJ
inlawrev-18385	414	30	14	14	NUM
inlawrev-18385	414	31	.	.	PUNCT
inlawrev-18385	415	1	removal	removal	NOUN
inlawrev-18385	415	2	of	of	ADP
inlawrev-18385	415	3	the	the	DET
inlawrev-18385	415	4	add	add	NOUN
inlawrev-18385	415	5	back	back	ADP
inlawrev-18385	415	6	that	that	PRON
inlawrev-18385	415	7	tied	tie	VERB
inlawrev-18385	415	8	the	the	DET
inlawrev-18385	415	9	i.r.c	i.r.c	NOUN
inlawrev-18385	415	10	.	.	PUNCT
inlawrev-18385	416	1	§	§	PROPN
inlawrev-18385	416	2	1374(d)(7	1374(d)(7	NUM
inlawrev-18385	416	3	)	)	PUNCT
inlawrev-18385	416	4	net	net	NOUN
inlawrev-18385	416	5	recognized	recognize	VERB
inlawrev-18385	416	6	built	build	VERB
inlawrev-18385	416	7	-	-	PUNCT
inlawrev-18385	416	8	in	in	ADP
inlawrev-18385	416	9	gain	gain	NOUN
inlawrev-18385	416	10	recognition	recognition	NOUN
inlawrev-18385	416	11	for	for	ADP
inlawrev-18385	416	12	s	s	PROPN
inlawrev-18385	416	13	corporations	corporation	NOUN
inlawrev-18385	416	14	to	to	ADP
inlawrev-18385	416	15	the	the	DET
inlawrev-18385	416	16	pre	pre	NOUN
inlawrev-18385	416	17	-	-	PROPN
inlawrev-18385	416	18	p.l	p.l	ADJ
inlawrev-18385	416	19	.	.	NOUN
inlawrev-18385	416	20	111	111	NUM
inlawrev-18385	416	21	-	-	SYM
inlawrev-18385	416	22	240	240	NUM
inlawrev-18385	416	23	version	version	NOUN
inlawrev-18385	416	24	of	of	ADP
inlawrev-18385	416	25	that	that	DET
inlawrev-18385	416	26	section	section	NOUN
inlawrev-18385	416	27	was	be	AUX
inlawrev-18385	416	28	also	also	ADV
inlawrev-18385	416	29	removed	remove	VERB
inlawrev-18385	416	30	for	for	ADP
inlawrev-18385	416	31	taxable	taxable	ADJ
inlawrev-18385	416	32	years	year	NOUN
inlawrev-18385	416	33	beginning	begin	VERB
inlawrev-18385	416	34	after	after	ADP
inlawrev-18385	416	35	12/31/2011	12/31/2011	NUM
inlawrev-18385	416	36	.	.	PUNCT
inlawrev-18385	417	1	pub	pub	NOUN
inlawrev-18385	417	2	.	.	PUNCT
inlawrev-18385	418	1	l.	l.	PROPN
inlawrev-18385	418	2	no	no	INTJ
inlawrev-18385	418	3	.	.	PROPN
inlawrev-18385	419	1	205	205	NUM
inlawrev-18385	419	2	-	-	SYM
inlawrev-18385	419	3	2013	2013	NUM
inlawrev-18385	419	4	,	,	PUNCT
inlawrev-18385	419	5	§	§	PROPN
inlawrev-18385	419	6	§	§	PROPN
inlawrev-18385	419	7	80	80	NUM
inlawrev-18385	419	8	,	,	PUNCT
inlawrev-18385	419	9	361	361	NUM
inlawrev-18385	419	10	,	,	PUNCT
inlawrev-18385	419	11	2013	2013	NUM
inlawrev-18385	419	12	ind	ind	NOUN
inlawrev-18385	419	13	.	.	PUNCT
inlawrev-18385	420	1	acts	act	VERB
inlawrev-18385	420	2	at	at	ADP
inlawrev-18385	420	3	2480	2480	NUM
inlawrev-18385	420	4	-	-	SYM
inlawrev-18385	420	5	2503	2503	NUM
inlawrev-18385	420	6	,	,	PUNCT
inlawrev-18385	420	7	2742	2742	NUM
inlawrev-18385	420	8	(	(	PUNCT
inlawrev-18385	420	9	amending	amend	VERB
inlawrev-18385	420	10	ind	ind	NOUN
inlawrev-18385	420	11	.	.	PUNCT
inlawrev-18385	421	1	code	code	PROPN
inlawrev-18385	421	2	§	§	PROPN
inlawrev-18385	421	3	6	6	NUM
inlawrev-18385	421	4	-	-	SYM
inlawrev-18385	421	5	31	31	NUM
inlawrev-18385	421	6	-	-	SYM
inlawrev-18385	421	7	3.5	3.5	NUM
inlawrev-18385	421	8	)	)	PUNCT
inlawrev-18385	421	9	.	.	PUNCT
inlawrev-18385	422	1	77	77	NUM
inlawrev-18385	422	2	.	.	PUNCT
inlawrev-18385	423	1	pub	pub	NOUN
inlawrev-18385	423	2	.	.	PUNCT
inlawrev-18385	424	1	l.	l.	PROPN
inlawrev-18385	424	2	no	no	INTJ
inlawrev-18385	424	3	.	.	PROPN
inlawrev-18385	425	1	233	233	NUM
inlawrev-18385	425	2	-	-	SYM
inlawrev-18385	425	3	2013	2013	NUM
inlawrev-18385	425	4	,	,	PUNCT
inlawrev-18385	425	5	§	§	PROPN
inlawrev-18385	425	6	7	7	NUM
inlawrev-18385	425	7	,	,	PUNCT
inlawrev-18385	425	8	2013	2013	NUM
inlawrev-18385	425	9	ind	ind	NOUN
inlawrev-18385	425	10	.	.	PUNCT
inlawrev-18385	426	1	acts	act	VERB
inlawrev-18385	426	2	3290	3290	NUM
inlawrev-18385	426	3	,	,	PUNCT
inlawrev-18385	426	4	3317	3317	NUM
inlawrev-18385	426	5	-	-	SYM
inlawrev-18385	426	6	24	24	NUM
inlawrev-18385	426	7	(	(	PUNCT
inlawrev-18385	426	8	amending	amend	VERB
inlawrev-18385	426	9	ind	ind	NOUN
inlawrev-18385	426	10	.	.	PUNCT
inlawrev-18385	427	1	code	code	PROPN
inlawrev-18385	427	2	§	§	PROPN
inlawrev-18385	427	3	6	6	NUM
inlawrev-18385	427	4	-	-	SYM
inlawrev-18385	427	5	3	3	NUM
inlawrev-18385	427	6	-	-	NUM
inlawrev-18385	427	7	22	22	NUM
inlawrev-18385	427	8	)	)	PUNCT
inlawrev-18385	427	9	.	.	PUNCT
inlawrev-18385	428	1	78	78	NUM
inlawrev-18385	428	2	.	.	PUNCT
inlawrev-18385	429	1	i	i	PRON
inlawrev-18385	429	2	d.	d.	PROPN
inlawrev-18385	429	3	§	§	PROPN
inlawrev-18385	429	4	8	8	NUM
inlawrev-18385	429	5	,	,	PUNCT
inlawrev-18385	429	6	2013	2013	NUM
inlawrev-18385	429	7	ind	ind	NOUN
inlawrev-18385	429	8	.	.	PUNCT
inlawrev-18385	430	1	acts	act	VERB
inlawrev-18385	430	2	at	at	ADP
inlawrev-18385	430	3	3324	3324	NUM
inlawrev-18385	430	4	-	-	SYM
inlawrev-18385	430	5	27	27	NUM
inlawrev-18385	430	6	(	(	PUNCT
inlawrev-18385	430	7	codified	codify	VERB
inlawrev-18385	430	8	at	at	ADP
inlawrev-18385	430	9	ind	ind	PROPN
inlawrev-18385	430	10	.	.	PUNCT
inlawrev-18385	431	1	code	code	PROPN
inlawrev-18385	431	2	§	§	PROPN
inlawrev-18385	431	3	6	6	NUM
inlawrev-18385	431	4	-	-	SYM
inlawrev-18385	431	5	3	3	NUM
inlawrev-18385	431	6	-	-	PUNCT
inlawrev-18385	431	7	2	2	NUM
inlawrev-18385	431	8	-	-	NUM
inlawrev-18385	431	9	3.2	3.2	NUM
inlawrev-18385	431	10	)	)	PUNCT
inlawrev-18385	431	11	.	.	PUNCT
inlawrev-18385	432	1	1184	1184	NUM
inlawrev-18385	432	2	indiana	indiana	PROPN
inlawrev-18385	432	3	law	law	PROPN
inlawrev-18385	432	4	review	review	NOUN
inlawrev-18385	433	1	[	[	X
inlawrev-18385	433	2	vol	vol	NOUN
inlawrev-18385	433	3	.	.	PUNCT
inlawrev-18385	434	1	47:1173	47:1173	PROPN
inlawrev-18385	434	2	e.	e.	PROPN
inlawrev-18385	434	3	state	state	PROPN
inlawrev-18385	434	4	tax	tax	NOUN
inlawrev-18385	434	5	liability	liability	NOUN
inlawrev-18385	434	6	credits	credit	VERB
inlawrev-18385	434	7	state	state	NOUN
inlawrev-18385	434	8	tax	tax	NOUN
inlawrev-18385	434	9	liability	liability	NOUN
inlawrev-18385	434	10	credits	credit	NOUN
inlawrev-18385	434	11	also	also	ADV
inlawrev-18385	434	12	received	receive	VERB
inlawrev-18385	434	13	some	some	DET
inlawrev-18385	434	14	attention	attention	NOUN
inlawrev-18385	434	15	from	from	ADP
inlawrev-18385	434	16	the	the	DET
inlawrev-18385	434	17	ga	ga	PROPN
inlawrev-18385	434	18	in	in	ADP
inlawrev-18385	434	19	2013	2013	NUM
inlawrev-18385	434	20	.	.	PUNCT
inlawrev-18385	435	1	four	four	NUM
inlawrev-18385	435	2	tax	tax	NOUN
inlawrev-18385	435	3	credits	credit	NOUN
inlawrev-18385	435	4	—	—	PUNCT
inlawrev-18385	435	5	the	the	DET
inlawrev-18385	435	6	military	military	ADJ
inlawrev-18385	435	7	base	base	NOUN
inlawrev-18385	435	8	recovery	recovery	NOUN
inlawrev-18385	435	9	tax	tax	NOUN
inlawrev-18385	435	10	credit	credit	NOUN
inlawrev-18385	435	11	,	,	PUNCT
inlawrev-18385	435	12	the	the	DET
inlawrev-18385	435	13	military	military	ADJ
inlawrev-18385	435	14	base	base	NOUN
inlawrev-18385	435	15	investment	investment	NOUN
inlawrev-18385	435	16	cost	cost	NOUN
inlawrev-18385	435	17	credit	credit	NOUN
inlawrev-18385	435	18	,	,	PUNCT
inlawrev-18385	435	19	the	the	DET
inlawrev-18385	435	20	capital	capital	NOUN
inlawrev-18385	435	21	investment	investment	NOUN
inlawrev-18385	435	22	tax	tax	NOUN
inlawrev-18385	435	23	credit	credit	NOUN
inlawrev-18385	435	24	,	,	PUNCT
inlawrev-18385	435	25	and	and	CCONJ
inlawrev-18385	435	26	the	the	DET
inlawrev-18385	435	27	coal	coal	NOUN
inlawrev-18385	435	28	combustion	combustion	NOUN
inlawrev-18385	435	29	product	product	NOUN
inlawrev-18385	435	30	tax	tax	NOUN
inlawrev-18385	435	31	credit	credit	NOUN
inlawrev-18385	435	32	—	—	PUNCT
inlawrev-18385	435	33	were	be	AUX
inlawrev-18385	435	34	repealed	repeal	VERB
inlawrev-18385	435	35	.	.	PUNCT
inlawrev-18385	436	1	79	79	NUM
inlawrev-18385	437	1	the	the	DET
inlawrev-18385	437	2	ga	ga	PROPN
inlawrev-18385	437	3	also	also	ADV
inlawrev-18385	437	4	created	create	VERB
inlawrev-18385	437	5	the	the	DET
inlawrev-18385	437	6	tax	tax	NOUN
inlawrev-18385	437	7	credit	credit	NOUN
inlawrev-18385	437	8	for	for	ADP
inlawrev-18385	437	9	natural	natural	ADJ
inlawrev-18385	437	10	gas	gas	NOUN
inlawrev-18385	437	11	powered	power	VERB
inlawrev-18385	437	12	vehicles	vehicle	NOUN
inlawrev-18385	437	13	,	,	PUNCT
inlawrev-18385	437	14	which	which	PRON
inlawrev-18385	437	15	provides	provide	VERB
inlawrev-18385	437	16	a	a	DET
inlawrev-18385	437	17	credit	credit	NOUN
inlawrev-18385	437	18	for	for	ADP
inlawrev-18385	437	19	placing	place	VERB
inlawrev-18385	437	20	a	a	DET
inlawrev-18385	437	21	qualified	qualified	ADJ
inlawrev-18385	437	22	vehicle	vehicle	NOUN
inlawrev-18385	437	23	in	in	ADP
inlawrev-18385	437	24	service	service	NOUN
inlawrev-18385	437	25	after	after	ADP
inlawrev-18385	437	26	december	december	PROPN
inlawrev-18385	437	27	31	31	NUM
inlawrev-18385	437	28	,	,	PUNCT
inlawrev-18385	437	29	2013	2013	NUM
inlawrev-18385	437	30	and	and	CCONJ
inlawrev-18385	437	31	before	before	ADP
inlawrev-18385	437	32	january	january	PROPN
inlawrev-18385	437	33	1	1	NUM
inlawrev-18385	437	34	,	,	PUNCT
inlawrev-18385	437	35	2017.80	2017.80	NUM
inlawrev-18385	437	36	a	a	DET
inlawrev-18385	437	37	qualified	qualified	ADJ
inlawrev-18385	437	38	vehicle	vehicle	NOUN
inlawrev-18385	437	39	is	be	AUX
inlawrev-18385	437	40	a	a	DET
inlawrev-18385	437	41	natural	natural	ADJ
inlawrev-18385	437	42	gas	gas	NOUN
inlawrev-18385	437	43	powered	power	VERB
inlawrev-18385	437	44	vehicle	vehicle	NOUN
inlawrev-18385	437	45	with	with	ADP
inlawrev-18385	437	46	a	a	DET
inlawrev-18385	437	47	gross	gross	ADJ
inlawrev-18385	437	48	vehicle	vehicle	NOUN
inlawrev-18385	437	49	weight	weight	NOUN
inlawrev-18385	437	50	rating	rating	NOUN
inlawrev-18385	437	51	of	of	ADP
inlawrev-18385	437	52	more	more	ADJ
inlawrev-18385	437	53	than	than	ADP
inlawrev-18385	437	54	33,000	33,000	NUM
inlawrev-18385	437	55	pounds.81	pounds.81	NOUN
inlawrev-18385	437	56	the	the	DET
inlawrev-18385	437	57	credit	credit	NOUN
inlawrev-18385	437	58	is	be	AUX
inlawrev-18385	437	59	available	available	ADJ
inlawrev-18385	437	60	against	against	ADP
inlawrev-18385	437	61	the	the	DET
inlawrev-18385	437	62	individual	individual	NOUN
inlawrev-18385	437	63	’s	’s	PART
inlawrev-18385	437	64	(	(	PUNCT
inlawrev-18385	437	65	or	or	CCONJ
inlawrev-18385	437	66	legal	legal	ADJ
inlawrev-18385	437	67	entity	entity	NOUN
inlawrev-18385	437	68	’s	’s	PART
inlawrev-18385	437	69	)	)	PUNCT
inlawrev-18385	437	70	adjusted	adjust	VERB
inlawrev-18385	437	71	gross	gross	ADJ
inlawrev-18385	437	72	income	income	NOUN
inlawrev-18385	437	73	tax	tax	NOUN
inlawrev-18385	437	74	,	,	PUNCT
inlawrev-18385	437	75	financial	financial	ADJ
inlawrev-18385	437	76	institutions	institution	NOUN
inlawrev-18385	437	77	tax	tax	NOUN
inlawrev-18385	437	78	,	,	PUNCT
inlawrev-18385	437	79	and	and	CCONJ
inlawrev-18385	437	80	insurance	insurance	NOUN
inlawrev-18385	437	81	premiums	premium	NOUN
inlawrev-18385	437	82	tax.82	tax.82	DET
inlawrev-18385	437	83	a	a	DET
inlawrev-18385	437	84	pass	pass	VERB
inlawrev-18385	437	85	-	-	PUNCT
inlawrev-18385	437	86	through	through	ADP
inlawrev-18385	437	87	entity	entity	NOUN
inlawrev-18385	437	88	’s	’s	PART
inlawrev-18385	437	89	credits	credit	NOUN
inlawrev-18385	437	90	flow	flow	NOUN
inlawrev-18385	437	91	-	-	PUNCT
inlawrev-18385	437	92	through	through	NOUN
inlawrev-18385	437	93	to	to	ADP
inlawrev-18385	437	94	its	its	PRON
inlawrev-18385	437	95	owners	owner	NOUN
inlawrev-18385	437	96	in	in	ADP
inlawrev-18385	437	97	proportion	proportion	NOUN
inlawrev-18385	437	98	to	to	ADP
inlawrev-18385	437	99	their	their	PRON
inlawrev-18385	437	100	shares	share	NOUN
inlawrev-18385	437	101	of	of	ADP
inlawrev-18385	437	102	flow	flow	NOUN
inlawrev-18385	437	103	-	-	PUNCT
inlawrev-18385	437	104	through	through	ADP
inlawrev-18385	437	105	income.83	income.83	VERB
inlawrev-18385	437	106	the	the	DET
inlawrev-18385	437	107	amount	amount	NOUN
inlawrev-18385	437	108	of	of	ADP
inlawrev-18385	437	109	the	the	DET
inlawrev-18385	437	110	credit	credit	NOUN
inlawrev-18385	437	111	is	be	AUX
inlawrev-18385	437	112	50	50	NUM
inlawrev-18385	437	113	%	%	NOUN
inlawrev-18385	437	114	of	of	ADP
inlawrev-18385	437	115	the	the	DET
inlawrev-18385	437	116	price	price	NOUN
inlawrev-18385	437	117	increase	increase	NOUN
inlawrev-18385	437	118	needed	need	VERB
inlawrev-18385	437	119	to	to	PART
inlawrev-18385	437	120	go	go	VERB
inlawrev-18385	437	121	from	from	ADP
inlawrev-18385	437	122	a	a	DET
inlawrev-18385	437	123	similarly	similarly	ADV
inlawrev-18385	437	124	equipped	equip	VERB
inlawrev-18385	437	125	gasoline	gasoline	NOUN
inlawrev-18385	437	126	or	or	CCONJ
inlawrev-18385	437	127	diesel	diesel	NOUN
inlawrev-18385	437	128	vehicle	vehicle	NOUN
inlawrev-18385	437	129	of	of	ADP
inlawrev-18385	437	130	the	the	DET
inlawrev-18385	437	131	same	same	ADJ
inlawrev-18385	437	132	make	make	NOUN
inlawrev-18385	437	133	and	and	CCONJ
inlawrev-18385	437	134	model	model	NOUN
inlawrev-18385	437	135	to	to	ADP
inlawrev-18385	437	136	the	the	DET
inlawrev-18385	437	137	qualified	qualified	ADJ
inlawrev-18385	437	138	vehicle	vehicle	NOUN
inlawrev-18385	437	139	,	,	PUNCT
inlawrev-18385	437	140	subject	subject	ADJ
inlawrev-18385	437	141	to	to	ADP
inlawrev-18385	437	142	a	a	DET
inlawrev-18385	437	143	$	$	SYM
inlawrev-18385	437	144	15,000	15,000	NUM
inlawrev-18385	437	145	maximum.84	maximum.84	NOUN
inlawrev-18385	437	146	the	the	DET
inlawrev-18385	437	147	annual	annual	ADJ
inlawrev-18385	437	148	credit	credit	NOUN
inlawrev-18385	437	149	per	per	ADP
inlawrev-18385	437	150	person	person	NOUN
inlawrev-18385	437	151	is	be	AUX
inlawrev-18385	437	152	capped	cap	VERB
inlawrev-18385	437	153	at	at	ADP
inlawrev-18385	437	154	$	$	SYM
inlawrev-18385	437	155	150,000.85	150,000.85	NUM
inlawrev-18385	437	156	the	the	DET
inlawrev-18385	437	157	total	total	ADJ
inlawrev-18385	437	158	credit	credit	NOUN
inlawrev-18385	437	159	for	for	ADP
inlawrev-18385	437	160	all	all	DET
inlawrev-18385	437	161	persons	person	NOUN
inlawrev-18385	437	162	in	in	ADP
inlawrev-18385	437	163	a	a	DET
inlawrev-18385	437	164	given	give	VERB
inlawrev-18385	437	165	year	year	NOUN
inlawrev-18385	437	166	is	be	AUX
inlawrev-18385	437	167	equal	equal	ADJ
inlawrev-18385	437	168	to	to	ADP
inlawrev-18385	437	169	the	the	DET
inlawrev-18385	437	170	gross	gross	ADJ
inlawrev-18385	437	171	retail	retail	NOUN
inlawrev-18385	437	172	and	and	CCONJ
inlawrev-18385	437	173	use	use	VERB
inlawrev-18385	437	174	tax	tax	NOUN
inlawrev-18385	437	175	on	on	ADP
inlawrev-18385	437	176	transactions	transaction	NOUN
inlawrev-18385	437	177	involving	involve	VERB
inlawrev-18385	437	178	alternative	alternative	ADJ
inlawrev-18385	437	179	fuels	fuel	NOUN
inlawrev-18385	437	180	for	for	ADP
inlawrev-18385	437	181	the	the	DET
inlawrev-18385	437	182	year	year	NOUN
inlawrev-18385	437	183	,	,	PUNCT
inlawrev-18385	437	184	but	but	CCONJ
inlawrev-18385	437	185	may	may	AUX
inlawrev-18385	437	186	not	not	PART
inlawrev-18385	437	187	exceed	exceed	VERB
inlawrev-18385	437	188	$	$	SYM
inlawrev-18385	437	189	3	3	NUM
inlawrev-18385	437	190	million.86	million.86	NOUN
inlawrev-18385	437	191	the	the	DET
inlawrev-18385	437	192	cumulative	cumulative	ADJ
inlawrev-18385	437	193	total	total	ADJ
inlawrev-18385	437	194	credit	credit	NOUN
inlawrev-18385	437	195	over	over	ADP
inlawrev-18385	437	196	its	its	PRON
inlawrev-18385	437	197	three	three	NUM
inlawrev-18385	437	198	-	-	PUNCT
inlawrev-18385	437	199	year	year	NOUN
inlawrev-18385	437	200	lifetime	lifetime	NOUN
inlawrev-18385	437	201	may	may	AUX
inlawrev-18385	437	202	not	not	PART
inlawrev-18385	437	203	exceed	exceed	VERB
inlawrev-18385	437	204	three	three	NUM
inlawrev-18385	437	205	times	time	NOUN
inlawrev-18385	437	206	the	the	DET
inlawrev-18385	437	207	per	per	ADJ
inlawrev-18385	437	208	year	year	NOUN
inlawrev-18385	437	209	maximum	maximum	NOUN
inlawrev-18385	437	210	amount	amount	NOUN
inlawrev-18385	437	211	for	for	ADP
inlawrev-18385	437	212	the	the	DET
inlawrev-18385	437	213	year	year	NOUN
inlawrev-18385	437	214	in	in	ADP
inlawrev-18385	437	215	question.87	question.87	PROPN
inlawrev-18385	437	216	credits	credit	NOUN
inlawrev-18385	437	217	must	must	AUX
inlawrev-18385	437	218	be	be	AUX
inlawrev-18385	437	219	claimed	claim	VERB
inlawrev-18385	437	220	on	on	ADP
inlawrev-18385	437	221	state	state	NOUN
inlawrev-18385	437	222	tax	tax	NOUN
inlawrev-18385	437	223	returns	return	NOUN
inlawrev-18385	437	224	and	and	CCONJ
inlawrev-18385	437	225	will	will	AUX
inlawrev-18385	437	226	be	be	AUX
inlawrev-18385	437	227	approved	approve	VERB
inlawrev-18385	437	228	on	on	ADP
inlawrev-18385	437	229	a	a	DET
inlawrev-18385	437	230	taxpayer	taxpayer	NOUN
inlawrev-18385	437	231	-	-	PUNCT
inlawrev-18385	437	232	by	by	ADP
inlawrev-18385	437	233	-	-	PUNCT
inlawrev-18385	437	234	taxpayer	taxpayer	NOUN
inlawrev-18385	437	235	basis	basis	NOUN
inlawrev-18385	437	236	in	in	ADP
inlawrev-18385	437	237	chronological	chronological	ADJ
inlawrev-18385	437	238	order	order	NOUN
inlawrev-18385	437	239	(	(	PUNCT
inlawrev-18385	437	240	i.e.	i.e.	X
inlawrev-18385	437	241	,	,	PUNCT
inlawrev-18385	437	242	if	if	SCONJ
inlawrev-18385	437	243	the	the	DET
inlawrev-18385	437	244	per	per	ADJ
inlawrev-18385	437	245	year	year	NOUN
inlawrev-18385	437	246	or	or	CCONJ
inlawrev-18385	437	247	cumulative	cumulative	ADJ
inlawrev-18385	437	248	maximum	maximum	NOUN
inlawrev-18385	437	249	is	be	AUX
inlawrev-18385	437	250	exceeded	exceed	VERB
inlawrev-18385	437	251	for	for	ADP
inlawrev-18385	437	252	a	a	DET
inlawrev-18385	437	253	given	give	VERB
inlawrev-18385	437	254	year	year	NOUN
inlawrev-18385	437	255	,	,	PUNCT
inlawrev-18385	437	256	all	all	DET
inlawrev-18385	437	257	later	late	ADJ
inlawrev-18385	437	258	credit	credit	NOUN
inlawrev-18385	437	259	claims	claim	NOUN
inlawrev-18385	437	260	for	for	ADP
inlawrev-18385	437	261	that	that	DET
inlawrev-18385	437	262	year	year	NOUN
inlawrev-18385	437	263	will	will	AUX
inlawrev-18385	437	264	be	be	AUX
inlawrev-18385	437	265	rejected).88	rejected).88	PROPN
inlawrev-18385	437	266	credits	credit	NOUN
inlawrev-18385	437	267	in	in	ADP
inlawrev-18385	437	268	excess	excess	NOUN
inlawrev-18385	437	269	of	of	ADP
inlawrev-18385	437	270	the	the	DET
inlawrev-18385	437	271	taxpayer	taxpayer	NOUN
inlawrev-18385	437	272	’s	’s	PART
inlawrev-18385	437	273	state	state	NOUN
inlawrev-18385	437	274	tax	tax	NOUN
inlawrev-18385	437	275	liability	liability	NOUN
inlawrev-18385	437	276	carry	carry	VERB
inlawrev-18385	437	277	forward	forward	ADP
inlawrev-18385	437	278	for	for	ADP
inlawrev-18385	437	279	an	an	DET
inlawrev-18385	437	280	additional	additional	ADJ
inlawrev-18385	437	281	six	six	NUM
inlawrev-18385	437	282	years	year	NOUN
inlawrev-18385	437	283	,	,	PUNCT
inlawrev-18385	437	284	but	but	CCONJ
inlawrev-18385	437	285	the	the	DET
inlawrev-18385	437	286	credits	credit	NOUN
inlawrev-18385	437	287	can	can	AUX
inlawrev-18385	437	288	not	not	PART
inlawrev-18385	437	289	be	be	AUX
inlawrev-18385	437	290	sold	sell	VERB
inlawrev-18385	437	291	or	or	CCONJ
inlawrev-18385	437	292	otherwise	otherwise	ADV
inlawrev-18385	437	293	transferred.89	transferred.89	VERB
inlawrev-18385	437	294	a	a	DET
inlawrev-18385	437	295	number	number	NOUN
inlawrev-18385	437	296	of	of	ADP
inlawrev-18385	437	297	other	other	ADJ
inlawrev-18385	437	298	tax	tax	NOUN
inlawrev-18385	437	299	credits	credit	NOUN
inlawrev-18385	437	300	were	be	AUX
inlawrev-18385	437	301	amended	amend	VERB
inlawrev-18385	437	302	in	in	ADP
inlawrev-18385	437	303	2013	2013	NUM
inlawrev-18385	437	304	.	.	PUNCT
inlawrev-18385	438	1	first	first	ADV
inlawrev-18385	438	2	,	,	PUNCT
inlawrev-18385	438	3	the	the	DET
inlawrev-18385	438	4	industrial	industrial	ADJ
inlawrev-18385	438	5	recovery	recovery	NOUN
inlawrev-18385	438	6	tax	tax	NOUN
inlawrev-18385	438	7	credit	credit	NOUN
inlawrev-18385	438	8	was	be	AUX
inlawrev-18385	438	9	modified	modify	VERB
inlawrev-18385	438	10	to	to	PART
inlawrev-18385	438	11	remove	remove	VERB
inlawrev-18385	438	12	the	the	DET
inlawrev-18385	438	13	restriction	restriction	NOUN
inlawrev-18385	438	14	on	on	ADP
inlawrev-18385	438	15	qualified	qualified	ADJ
inlawrev-18385	438	16	investments	investment	NOUN
inlawrev-18385	438	17	that	that	PRON
inlawrev-18385	438	18	limited	limit	VERB
inlawrev-18385	438	19	them	they	PRON
inlawrev-18385	438	20	to	to	ADP
inlawrev-18385	438	21	those	those	PRON
inlawrev-18385	438	22	that	that	PRON
inlawrev-18385	438	23	are	be	AUX
inlawrev-18385	438	24	made	make	VERB
inlawrev-18385	438	25	under	under	ADP
inlawrev-18385	438	26	an	an	DET
inlawrev-18385	438	27	approved	approve	VERB
inlawrev-18385	438	28	plan.90	plan.90	NOUN
inlawrev-18385	438	29	that	that	PRON
inlawrev-18385	438	30	credit	credit	NOUN
inlawrev-18385	438	31	was	be	AUX
inlawrev-18385	438	32	also	also	ADV
inlawrev-18385	438	33	changed	change	VERB
inlawrev-18385	438	34	to	to	PART
inlawrev-18385	438	35	remove	remove	VERB
inlawrev-18385	438	36	the	the	DET
inlawrev-18385	438	37	requirement	requirement	NOUN
inlawrev-18385	438	38	that	that	SCONJ
inlawrev-18385	438	39	a	a	DET
inlawrev-18385	438	40	“	"	PUNCT
inlawrev-18385	438	41	vacant	vacant	ADJ
inlawrev-18385	438	42	industrial	industrial	ADJ
inlawrev-18385	438	43	79	79	NUM
inlawrev-18385	438	44	.	.	PUNCT
inlawrev-18385	439	1	pub	pub	NOUN
inlawrev-18385	439	2	.	.	PUNCT
inlawrev-18385	440	1	l.	l.	PROPN
inlawrev-18385	440	2	no	no	INTJ
inlawrev-18385	440	3	.	.	PUNCT
inlawrev-18385	441	1	288	288	NUM
inlawrev-18385	441	2	-	-	SYM
inlawrev-18385	441	3	2013	2013	NUM
inlawrev-18385	441	4	,	,	PUNCT
inlawrev-18385	441	5	§	§	PROPN
inlawrev-18385	441	6	44	44	NUM
inlawrev-18385	441	7	-	-	SYM
inlawrev-18385	441	8	46	46	NUM
inlawrev-18385	441	9	,	,	PUNCT
inlawrev-18385	441	10	48	48	NUM
inlawrev-18385	441	11	,	,	PUNCT
inlawrev-18385	441	12	2013	2013	NUM
inlawrev-18385	441	13	ind	ind	NOUN
inlawrev-18385	441	14	.	.	PUNCT
inlawrev-18385	442	1	acts	act	VERB
inlawrev-18385	442	2	4391	4391	NUM
inlawrev-18385	442	3	,	,	PUNCT
inlawrev-18385	442	4	4460	4460	NUM
inlawrev-18385	442	5	-	-	SYM
inlawrev-18385	442	6	61	61	NUM
inlawrev-18385	442	7	(	(	PUNCT
inlawrev-18385	442	8	repealing	repeal	VERB
inlawrev-18385	442	9	ind	ind	NOUN
inlawrev-18385	442	10	.	.	PUNCT
inlawrev-18385	443	1	code	code	PROPN
inlawrev-18385	443	2	§	§	PROPN
inlawrev-18385	443	3	§	§	PROPN
inlawrev-18385	443	4	6	6	NUM
inlawrev-18385	443	5	-	-	SYM
inlawrev-18385	443	6	3.1	3.1	NUM
inlawrev-18385	443	7	-	-	SYM
inlawrev-18385	443	8	11.5	11.5	NUM
inlawrev-18385	443	9	,	,	PUNCT
inlawrev-18385	443	10	-11.6	-11.6	PROPN
inlawrev-18385	443	11	,	,	PUNCT
inlawrev-18385	443	12	-13.5	-13.5	PROPN
inlawrev-18385	443	13	,	,	PUNCT
inlawrev-18385	443	14	-25.2	-25.2	NOUN
inlawrev-18385	443	15	)	)	PUNCT
inlawrev-18385	443	16	.	.	PUNCT
inlawrev-18385	444	1	80	80	NUM
inlawrev-18385	444	2	.	.	PUNCT
inlawrev-18385	445	1	pub	pub	NOUN
inlawrev-18385	445	2	.	.	PUNCT
inlawrev-18385	446	1	l.	l.	PROPN
inlawrev-18385	446	2	no	no	INTJ
inlawrev-18385	446	3	.	.	PROPN
inlawrev-18385	447	1	277	277	NUM
inlawrev-18385	447	2	-	-	SYM
inlawrev-18385	447	3	2013	2013	NUM
inlawrev-18385	447	4	,	,	PUNCT
inlawrev-18385	447	5	§	§	PROPN
inlawrev-18385	447	6	6	6	NUM
inlawrev-18385	447	7	,	,	PUNCT
inlawrev-18385	447	8	2013	2013	NUM
inlawrev-18385	447	9	ind	ind	NOUN
inlawrev-18385	447	10	.	.	PUNCT
inlawrev-18385	448	1	acts	act	VERB
inlawrev-18385	448	2	4137	4137	NUM
inlawrev-18385	448	3	,	,	PUNCT
inlawrev-18385	448	4	4142	4142	NUM
inlawrev-18385	448	5	-	-	SYM
inlawrev-18385	448	6	45	45	NUM
inlawrev-18385	448	7	(	(	PUNCT
inlawrev-18385	448	8	codified	codify	VERB
inlawrev-18385	448	9	at	at	ADP
inlawrev-18385	448	10	ind	ind	PROPN
inlawrev-18385	448	11	.	.	PUNCT
inlawrev-18385	449	1	code	code	PROPN
inlawrev-18385	449	2	§	§	PROPN
inlawrev-18385	449	3	6	6	NUM
inlawrev-18385	449	4	-	-	SYM
inlawrev-18385	449	5	3.134.6	3.134.6	NUM
inlawrev-18385	449	6	)	)	PUNCT
inlawrev-18385	449	7	.	.	PUNCT
inlawrev-18385	450	1	81	81	NUM
inlawrev-18385	450	2	.	.	PUNCT
inlawrev-18385	451	1	i	i	PRON
inlawrev-18385	451	2	d.	d.	PROPN
inlawrev-18385	451	3	§	§	PROPN
inlawrev-18385	451	4	6	6	NUM
inlawrev-18385	451	5	,	,	PUNCT
inlawrev-18385	451	6	2013	2013	NUM
inlawrev-18385	451	7	ind	ind	NOUN
inlawrev-18385	451	8	.	.	PUNCT
inlawrev-18385	452	1	acts	act	VERB
inlawrev-18385	452	2	at	at	ADP
inlawrev-18385	452	3	4142	4142	NUM
inlawrev-18385	452	4	(	(	PUNCT
inlawrev-18385	452	5	codified	codify	VERB
inlawrev-18385	452	6	at	at	ADP
inlawrev-18385	452	7	ind	ind	PROPN
inlawrev-18385	452	8	.	.	PUNCT
inlawrev-18385	453	1	code	code	PROPN
inlawrev-18385	453	2	§	§	PROPN
inlawrev-18385	453	3	6	6	NUM
inlawrev-18385	453	4	-	-	SYM
inlawrev-18385	453	5	3.1	3.1	NUM
inlawrev-18385	453	6	-	-	PUNCT
inlawrev-18385	453	7	34.6	34.6	NUM
inlawrev-18385	453	8	-	-	PUNCT
inlawrev-18385	453	9	6	6	NUM
inlawrev-18385	453	10	)	)	PUNCT
inlawrev-18385	453	11	.	.	PUNCT
inlawrev-18385	454	1	82	82	NUM
inlawrev-18385	454	2	.	.	PUNCT
inlawrev-18385	455	1	i	i	PRON
inlawrev-18385	455	2	d.	d.	PROPN
inlawrev-18385	455	3	§	§	PROPN
inlawrev-18385	455	4	6	6	NUM
inlawrev-18385	455	5	,	,	PUNCT
inlawrev-18385	455	6	2013	2013	NUM
inlawrev-18385	455	7	ind	ind	NOUN
inlawrev-18385	455	8	.	.	PUNCT
inlawrev-18385	456	1	acts	act	VERB
inlawrev-18385	456	2	at	at	ADP
inlawrev-18385	456	3	4143	4143	PROPN
inlawrev-18385	456	4	(	(	PUNCT
inlawrev-18385	456	5	codified	codify	VERB
inlawrev-18385	456	6	at	at	ADP
inlawrev-18385	456	7	ind	ind	PROPN
inlawrev-18385	456	8	.	.	PUNCT
inlawrev-18385	457	1	code	code	PROPN
inlawrev-18385	457	2	§	§	PROPN
inlawrev-18385	457	3	§	§	PROPN
inlawrev-18385	457	4	6	6	NUM
inlawrev-18385	457	5	-	-	SYM
inlawrev-18385	457	6	3.1	3.1	NUM
inlawrev-18385	457	7	-	-	PUNCT
inlawrev-18385	457	8	34.6	34.6	NUM
inlawrev-18385	457	9	-	-	PUNCT
inlawrev-18385	457	10	7	7	NUM
inlawrev-18385	457	11	,	,	PUNCT
inlawrev-18385	457	12	-8(a	-8(a	NOUN
inlawrev-18385	457	13	)	)	PUNCT
inlawrev-18385	457	14	)	)	PUNCT
inlawrev-18385	457	15	.	.	PUNCT
inlawrev-18385	458	1	83	83	NUM
inlawrev-18385	458	2	.	.	PUNCT
inlawrev-18385	459	1	i	i	PRON
inlawrev-18385	459	2	d.	d.	PROPN
inlawrev-18385	459	3	§	§	PROPN
inlawrev-18385	459	4	6	6	NUM
inlawrev-18385	459	5	,	,	PUNCT
inlawrev-18385	459	6	2013	2013	NUM
inlawrev-18385	459	7	ind	ind	NOUN
inlawrev-18385	459	8	.	.	PUNCT
inlawrev-18385	460	1	acts	act	VERB
inlawrev-18385	460	2	at	at	ADP
inlawrev-18385	460	3	4144	4144	NUM
inlawrev-18385	460	4	(	(	PUNCT
inlawrev-18385	460	5	codified	codify	VERB
inlawrev-18385	460	6	at	at	ADP
inlawrev-18385	460	7	ind	ind	PROPN
inlawrev-18385	460	8	.	.	PUNCT
inlawrev-18385	461	1	code	code	PROPN
inlawrev-18385	461	2	§	§	PROPN
inlawrev-18385	461	3	6	6	NUM
inlawrev-18385	461	4	-	-	SYM
inlawrev-18385	461	5	3.1	3.1	NUM
inlawrev-18385	461	6	-	-	PUNCT
inlawrev-18385	461	7	34.6	34.6	NUM
inlawrev-18385	461	8	-	-	PUNCT
inlawrev-18385	461	9	11	11	NUM
inlawrev-18385	461	10	)	)	PUNCT
inlawrev-18385	461	11	.	.	PUNCT
inlawrev-18385	462	1	84	84	NUM
inlawrev-18385	462	2	.	.	PUNCT
inlawrev-18385	463	1	i	i	PRON
inlawrev-18385	463	2	d.	d.	PROPN
inlawrev-18385	463	3	§	§	PROPN
inlawrev-18385	463	4	6	6	NUM
inlawrev-18385	463	5	,	,	PUNCT
inlawrev-18385	463	6	2013	2013	NUM
inlawrev-18385	463	7	ind	ind	NOUN
inlawrev-18385	463	8	.	.	PUNCT
inlawrev-18385	464	1	acts	act	VERB
inlawrev-18385	464	2	at	at	ADP
inlawrev-18385	464	3	4143	4143	PROPN
inlawrev-18385	464	4	(	(	PUNCT
inlawrev-18385	464	5	codified	codify	VERB
inlawrev-18385	464	6	at	at	ADP
inlawrev-18385	464	7	ind	ind	PROPN
inlawrev-18385	464	8	.	.	PUNCT
inlawrev-18385	465	1	code	code	PROPN
inlawrev-18385	465	2	§	§	PROPN
inlawrev-18385	465	3	6	6	NUM
inlawrev-18385	465	4	-	-	SYM
inlawrev-18385	465	5	3.1	3.1	NUM
inlawrev-18385	465	6	-	-	PUNCT
inlawrev-18385	465	7	34.6	34.6	NUM
inlawrev-18385	465	8	-	-	PUNCT
inlawrev-18385	465	9	8(b	8(b	NUM
inlawrev-18385	465	10	)	)	PUNCT
inlawrev-18385	465	11	)	)	PUNCT
inlawrev-18385	465	12	.	.	PUNCT
inlawrev-18385	466	1	85	85	NUM
inlawrev-18385	466	2	.	.	PUNCT
inlawrev-18385	467	1	i	i	PRON
inlawrev-18385	467	2	d.	d.	PROPN
inlawrev-18385	467	3	§	§	PROPN
inlawrev-18385	467	4	6	6	NUM
inlawrev-18385	467	5	,	,	PUNCT
inlawrev-18385	467	6	2013	2013	NUM
inlawrev-18385	467	7	ind	ind	NOUN
inlawrev-18385	467	8	.	.	PUNCT
inlawrev-18385	468	1	acts	act	VERB
inlawrev-18385	468	2	at	at	ADP
inlawrev-18385	468	3	4143	4143	PROPN
inlawrev-18385	468	4	(	(	PUNCT
inlawrev-18385	468	5	codified	codify	VERB
inlawrev-18385	468	6	at	at	ADP
inlawrev-18385	468	7	ind	ind	PROPN
inlawrev-18385	468	8	.	.	PUNCT
inlawrev-18385	469	1	code	code	PROPN
inlawrev-18385	469	2	§	§	PROPN
inlawrev-18385	469	3	6	6	NUM
inlawrev-18385	469	4	-	-	SYM
inlawrev-18385	469	5	3.1	3.1	NUM
inlawrev-18385	469	6	-	-	PUNCT
inlawrev-18385	469	7	34.6	34.6	NUM
inlawrev-18385	469	8	-	-	PUNCT
inlawrev-18385	469	9	9	9	NUM
inlawrev-18385	469	10	)	)	PUNCT
inlawrev-18385	469	11	.	.	PUNCT
inlawrev-18385	470	1	86	86	NUM
inlawrev-18385	470	2	.	.	PUNCT
inlawrev-18385	471	1	i	i	PRON
inlawrev-18385	471	2	d.	d.	PROPN
inlawrev-18385	471	3	§	§	PROPN
inlawrev-18385	471	4	6	6	NUM
inlawrev-18385	471	5	,	,	PUNCT
inlawrev-18385	471	6	2013	2013	NUM
inlawrev-18385	471	7	ind	ind	NOUN
inlawrev-18385	471	8	.	.	PUNCT
inlawrev-18385	472	1	acts	act	VERB
inlawrev-18385	472	2	at	at	ADP
inlawrev-18385	472	3	4143	4143	NUM
inlawrev-18385	472	4	-	-	SYM
inlawrev-18385	472	5	44	44	NUM
inlawrev-18385	472	6	(	(	PUNCT
inlawrev-18385	472	7	codified	codify	VERB
inlawrev-18385	472	8	at	at	ADP
inlawrev-18385	472	9	ind	ind	PROPN
inlawrev-18385	472	10	.	.	PUNCT
inlawrev-18385	473	1	code	code	PROPN
inlawrev-18385	473	2	§	§	PROPN
inlawrev-18385	473	3	6	6	NUM
inlawrev-18385	473	4	-	-	SYM
inlawrev-18385	473	5	3.1	3.1	NUM
inlawrev-18385	473	6	-	-	PUNCT
inlawrev-18385	473	7	34.6	34.6	NUM
inlawrev-18385	473	8	-	-	PUNCT
inlawrev-18385	473	9	10	10	NUM
inlawrev-18385	473	10	)	)	PUNCT
inlawrev-18385	473	11	.	.	PUNCT
inlawrev-18385	474	1	87	87	NUM
inlawrev-18385	474	2	.	.	PUNCT
inlawrev-18385	475	1	i	i	PRON
inlawrev-18385	475	2	d.	d.	PROPN
inlawrev-18385	475	3	88	88	NUM
inlawrev-18385	475	4	.	.	PUNCT
inlawrev-18385	476	1	i	i	PRON
inlawrev-18385	476	2	d.	d.	PROPN
inlawrev-18385	476	3	§	§	PROPN
inlawrev-18385	476	4	6	6	NUM
inlawrev-18385	476	5	,	,	PUNCT
inlawrev-18385	476	6	2013	2013	NUM
inlawrev-18385	476	7	ind	ind	NOUN
inlawrev-18385	476	8	.	.	PUNCT
inlawrev-18385	477	1	acts	act	VERB
inlawrev-18385	477	2	at	at	ADP
inlawrev-18385	477	3	4144	4144	NUM
inlawrev-18385	477	4	(	(	PUNCT
inlawrev-18385	477	5	codified	codify	VERB
inlawrev-18385	477	6	at	at	ADP
inlawrev-18385	477	7	ind	ind	PROPN
inlawrev-18385	477	8	.	.	PUNCT
inlawrev-18385	478	1	code	code	PROPN
inlawrev-18385	478	2	§	§	PROPN
inlawrev-18385	478	3	6	6	NUM
inlawrev-18385	478	4	-	-	SYM
inlawrev-18385	478	5	3.1	3.1	NUM
inlawrev-18385	478	6	-	-	PUNCT
inlawrev-18385	478	7	34.6	34.6	NUM
inlawrev-18385	478	8	-	-	PUNCT
inlawrev-18385	478	9	12	12	NUM
inlawrev-18385	478	10	)	)	PUNCT
inlawrev-18385	478	11	.	.	PUNCT
inlawrev-18385	479	1	89	89	NUM
inlawrev-18385	479	2	.	.	PUNCT
inlawrev-18385	480	1	i	i	PRON
inlawrev-18385	480	2	d.	d.	PROPN
inlawrev-18385	480	3	§	§	PROPN
inlawrev-18385	480	4	6	6	NUM
inlawrev-18385	480	5	,	,	PUNCT
inlawrev-18385	480	6	2013	2013	NUM
inlawrev-18385	480	7	ind	ind	NOUN
inlawrev-18385	480	8	.	.	PUNCT
inlawrev-18385	481	1	acts	act	VERB
inlawrev-18385	481	2	at	at	ADP
inlawrev-18385	481	3	4144	4144	NUM
inlawrev-18385	481	4	-	-	SYM
inlawrev-18385	481	5	45	45	NUM
inlawrev-18385	481	6	(	(	PUNCT
inlawrev-18385	481	7	codified	codify	VERB
inlawrev-18385	481	8	at	at	ADP
inlawrev-18385	481	9	ind	ind	PROPN
inlawrev-18385	481	10	.	.	PUNCT
inlawrev-18385	482	1	code	code	PROPN
inlawrev-18385	482	2	§	§	PROPN
inlawrev-18385	482	3	§	§	PROPN
inlawrev-18385	482	4	6	6	NUM
inlawrev-18385	482	5	-	-	SYM
inlawrev-18385	482	6	3.1	3.1	NUM
inlawrev-18385	482	7	-	-	PUNCT
inlawrev-18385	482	8	34.6	34.6	NUM
inlawrev-18385	482	9	-	-	PUNCT
inlawrev-18385	482	10	13	13	NUM
inlawrev-18385	482	11	,	,	PUNCT
inlawrev-18385	482	12	-14	-14	NUM
inlawrev-18385	482	13	)	)	PUNCT
inlawrev-18385	482	14	.	.	PUNCT
inlawrev-18385	483	1	90	90	NUM
inlawrev-18385	483	2	.	.	PUNCT
inlawrev-18385	484	1	pub	pub	NOUN
inlawrev-18385	484	2	.	.	PUNCT
inlawrev-18385	485	1	l.	l.	PROPN
inlawrev-18385	485	2	no	no	INTJ
inlawrev-18385	485	3	.	.	PUNCT
inlawrev-18385	486	1	288	288	NUM
inlawrev-18385	486	2	-	-	SYM
inlawrev-18385	486	3	2013	2013	NUM
inlawrev-18385	486	4	,	,	PUNCT
inlawrev-18385	486	5	§	§	PROPN
inlawrev-18385	486	6	37	37	NUM
inlawrev-18385	486	7	,	,	PUNCT
inlawrev-18385	486	8	2013	2013	NUM
inlawrev-18385	486	9	ind	ind	NOUN
inlawrev-18385	486	10	.	.	PUNCT
inlawrev-18385	487	1	acts	act	VERB
inlawrev-18385	487	2	4391	4391	NUM
inlawrev-18385	487	3	,	,	PUNCT
inlawrev-18385	487	4	4457	4457	NUM
inlawrev-18385	487	5	-	-	SYM
inlawrev-18385	487	6	58	58	NUM
inlawrev-18385	487	7	(	(	PUNCT
inlawrev-18385	487	8	amending	amend	VERB
inlawrev-18385	487	9	ind	ind	NOUN
inlawrev-18385	487	10	.	.	PUNCT
inlawrev-18385	488	1	code	code	PROPN
inlawrev-18385	488	2	§	§	PROPN
inlawrev-18385	488	3	6	6	NUM
inlawrev-18385	488	4	-	-	SYM
inlawrev-18385	488	5	3.111	3.111	NUM
inlawrev-18385	488	6	-	-	PUNCT
inlawrev-18385	488	7	10	10	NUM
inlawrev-18385	488	8	)	)	PUNCT
inlawrev-18385	488	9	.	.	PUNCT
inlawrev-18385	489	1	2014	2014	NUM
inlawrev-18385	489	2	]	]	PUNCT
inlawrev-18385	489	3	taxation	taxation	NOUN
inlawrev-18385	489	4	1185	1185	NUM
inlawrev-18385	489	5	facility	facility	NOUN
inlawrev-18385	489	6	”	"	PUNCT
inlawrev-18385	489	7	be	be	AUX
inlawrev-18385	489	8	vacant	vacant	ADJ
inlawrev-18385	489	9	for	for	ADP
inlawrev-18385	489	10	at	at	ADV
inlawrev-18385	489	11	least	least	ADV
inlawrev-18385	489	12	one	one	NUM
inlawrev-18385	489	13	year	year	NOUN
inlawrev-18385	489	14	,	,	PUNCT
inlawrev-18385	489	15	or	or	CCONJ
inlawrev-18385	489	16	apparently	apparently	ADV
inlawrev-18385	489	17	that	that	SCONJ
inlawrev-18385	489	18	it	it	PRON
inlawrev-18385	489	19	be	be	VERB
inlawrev-18385	489	20	vacant	vacant	ADJ
inlawrev-18385	489	21	at	at	ADP
inlawrev-18385	489	22	all.91	all.91	NOUN
inlawrev-18385	489	23	in	in	ADP
inlawrev-18385	489	24	addition	addition	NOUN
inlawrev-18385	489	25	,	,	PUNCT
inlawrev-18385	489	26	the	the	DET
inlawrev-18385	489	27	ga	ga	PROPN
inlawrev-18385	489	28	removed	remove	VERB
inlawrev-18385	489	29	two	two	NUM
inlawrev-18385	489	30	factors	factor	NOUN
inlawrev-18385	489	31	—	—	PUNCT
inlawrev-18385	489	32	the	the	DET
inlawrev-18385	489	33	desirability	desirability	NOUN
inlawrev-18385	489	34	of	of	ADP
inlawrev-18385	489	35	intended	intended	ADJ
inlawrev-18385	489	36	use	use	NOUN
inlawrev-18385	489	37	,	,	PUNCT
inlawrev-18385	489	38	including	include	VERB
inlawrev-18385	489	39	whether	whether	SCONJ
inlawrev-18385	489	40	it	it	PRON
inlawrev-18385	489	41	will	will	AUX
inlawrev-18385	489	42	improve	improve	VERB
inlawrev-18385	489	43	the	the	DET
inlawrev-18385	489	44	economic	economic	ADJ
inlawrev-18385	489	45	or	or	CCONJ
inlawrev-18385	489	46	employment	employment	NOUN
inlawrev-18385	489	47	conditions	condition	NOUN
inlawrev-18385	489	48	in	in	ADP
inlawrev-18385	489	49	the	the	DET
inlawrev-18385	489	50	surrounding	surround	VERB
inlawrev-18385	489	51	community	community	NOUN
inlawrev-18385	489	52	,	,	PUNCT
inlawrev-18385	489	53	and	and	CCONJ
inlawrev-18385	489	54	evidence	evidence	NOUN
inlawrev-18385	489	55	that	that	SCONJ
inlawrev-18385	489	56	the	the	DET
inlawrev-18385	489	57	municipality	municipality	NOUN
inlawrev-18385	489	58	or	or	CCONJ
inlawrev-18385	489	59	county	county	NOUN
inlawrev-18385	489	60	made	make	VERB
inlawrev-18385	489	61	efforts	effort	NOUN
inlawrev-18385	489	62	to	to	PART
inlawrev-18385	489	63	implement	implement	VERB
inlawrev-18385	489	64	a	a	DET
inlawrev-18385	489	65	plan	plan	NOUN
inlawrev-18385	489	66	without	without	ADP
inlawrev-18385	489	67	financial	financial	ADJ
inlawrev-18385	489	68	assistance	assistance	NOUN
inlawrev-18385	489	69	—	—	PUNCT
inlawrev-18385	489	70	from	from	ADP
inlawrev-18385	489	71	the	the	DET
inlawrev-18385	489	72	six	six	NUM
inlawrev-18385	489	73	factors	factor	NOUN
inlawrev-18385	489	74	that	that	PRON
inlawrev-18385	489	75	the	the	DET
inlawrev-18385	489	76	corporation	corporation	NOUN
inlawrev-18385	489	77	must	must	AUX
inlawrev-18385	489	78	consider	consider	VERB
inlawrev-18385	489	79	when	when	SCONJ
inlawrev-18385	489	80	evaluating	evaluate	VERB
inlawrev-18385	489	81	applications.92	applications.92	PROPN
inlawrev-18385	489	82	second	second	ADV
inlawrev-18385	489	83	,	,	PUNCT
inlawrev-18385	489	84	the	the	DET
inlawrev-18385	489	85	headquarters	headquarters	NOUN
inlawrev-18385	489	86	relocation	relocation	NOUN
inlawrev-18385	489	87	tax	tax	NOUN
inlawrev-18385	489	88	credit	credit	NOUN
inlawrev-18385	489	89	was	be	AUX
inlawrev-18385	489	90	expanded	expand	VERB
inlawrev-18385	489	91	(	(	PUNCT
inlawrev-18385	489	92	1	1	NUM
inlawrev-18385	489	93	)	)	PUNCT
inlawrev-18385	489	94	to	to	PART
inlawrev-18385	489	95	include	include	VERB
inlawrev-18385	489	96	research	research	NOUN
inlawrev-18385	489	97	and	and	CCONJ
inlawrev-18385	489	98	development	development	NOUN
inlawrev-18385	489	99	centers	center	NOUN
inlawrev-18385	489	100	and	and	CCONJ
inlawrev-18385	489	101	the	the	DET
inlawrev-18385	489	102	principal	principal	ADJ
inlawrev-18385	489	103	offices	office	NOUN
inlawrev-18385	489	104	of	of	ADP
inlawrev-18385	489	105	divisions	division	NOUN
inlawrev-18385	489	106	or	or	CCONJ
inlawrev-18385	489	107	subdivisions	subdivision	NOUN
inlawrev-18385	489	108	under	under	ADP
inlawrev-18385	489	109	the	the	DET
inlawrev-18385	489	110	definition	definition	NOUN
inlawrev-18385	489	111	of	of	ADP
inlawrev-18385	489	112	“	"	PUNCT
inlawrev-18385	489	113	corporate	corporate	ADJ
inlawrev-18385	489	114	headquarters”93	headquarters”93	PROPN
inlawrev-18385	489	115	and	and	CCONJ
inlawrev-18385	489	116	(	(	PUNCT
inlawrev-18385	489	117	2	2	NUM
inlawrev-18385	489	118	)	)	PUNCT
inlawrev-18385	489	119	to	to	PART
inlawrev-18385	489	120	extend	extend	VERB
inlawrev-18385	489	121	eligibility	eligibility	NOUN
inlawrev-18385	489	122	to	to	ADP
inlawrev-18385	489	123	otherwise	otherwise	ADV
inlawrev-18385	489	124	-	-	PUNCT
inlawrev-18385	489	125	qualified	qualify	VERB
inlawrev-18385	489	126	businesses	business	NOUN
inlawrev-18385	489	127	with	with	ADP
inlawrev-18385	489	128	annual	annual	ADJ
inlawrev-18385	489	129	worldwide	worldwide	ADJ
inlawrev-18385	489	130	revenues	revenue	NOUN
inlawrev-18385	489	131	of	of	ADP
inlawrev-18385	489	132	at	at	ADV
inlawrev-18385	489	133	least	least	ADV
inlawrev-18385	489	134	$	$	SYM
inlawrev-18385	489	135	50	50	NUM
inlawrev-18385	489	136	million	million	NUM
inlawrev-18385	489	137	instead	instead	ADV
inlawrev-18385	489	138	of	of	ADP
inlawrev-18385	489	139	the	the	DET
inlawrev-18385	489	140	$	$	SYM
inlawrev-18385	489	141	100	100	NUM
inlawrev-18385	489	142	million	million	NUM
inlawrev-18385	489	143	that	that	PRON
inlawrev-18385	489	144	was	be	AUX
inlawrev-18385	489	145	formerly	formerly	ADV
inlawrev-18385	489	146	required.94	required.94	VERB
inlawrev-18385	489	147	third	third	ADV
inlawrev-18385	489	148	,	,	PUNCT
inlawrev-18385	489	149	the	the	DET
inlawrev-18385	489	150	ga	ga	PROPN
inlawrev-18385	489	151	expanded	expand	VERB
inlawrev-18385	489	152	the	the	DET
inlawrev-18385	489	153	hoosier	hoosier	NOUN
inlawrev-18385	489	154	business	business	NOUN
inlawrev-18385	489	155	investment	investment	NOUN
inlawrev-18385	489	156	tax	tax	NOUN
inlawrev-18385	489	157	credit	credit	NOUN
inlawrev-18385	489	158	to	to	PART
inlawrev-18385	489	159	include	include	VERB
inlawrev-18385	489	160	a	a	DET
inlawrev-18385	489	161	25	25	NUM
inlawrev-18385	489	162	%	%	NOUN
inlawrev-18385	489	163	credit	credit	NOUN
inlawrev-18385	489	164	for	for	ADP
inlawrev-18385	489	165	qualified	qualified	ADJ
inlawrev-18385	489	166	logistics	logistic	NOUN
inlawrev-18385	489	167	investments,95	investments,95	VERB
inlawrev-18385	489	168	which	which	PRON
inlawrev-18385	489	169	generally	generally	ADV
inlawrev-18385	489	170	include	include	VERB
inlawrev-18385	489	171	real	real	ADJ
inlawrev-18385	489	172	property	property	NOUN
inlawrev-18385	489	173	improvements	improvement	NOUN
inlawrev-18385	489	174	related	relate	VERB
inlawrev-18385	489	175	to	to	ADP
inlawrev-18385	489	176	improving	improve	VERB
inlawrev-18385	489	177	a	a	DET
inlawrev-18385	489	178	transportation	transportation	NOUN
inlawrev-18385	489	179	or	or	CCONJ
inlawrev-18385	489	180	logistical	logistical	ADJ
inlawrev-18385	489	181	distribution	distribution	NOUN
inlawrev-18385	489	182	facility	facility	NOUN
inlawrev-18385	489	183	;	;	PUNCT
inlawrev-18385	489	184	certain	certain	ADJ
inlawrev-18385	489	185	ways	way	NOUN
inlawrev-18385	489	186	of	of	ADP
inlawrev-18385	489	187	improving	improve	VERB
inlawrev-18385	489	188	transportation	transportation	NOUN
inlawrev-18385	489	189	of	of	ADP
inlawrev-18385	489	190	goods	good	NOUN
inlawrev-18385	489	191	on	on	ADP
inlawrev-18385	489	192	indiana	indiana	PROPN
inlawrev-18385	489	193	highways	highway	NOUN
inlawrev-18385	489	194	,	,	PUNCT
inlawrev-18385	489	195	railways	railway	NOUN
inlawrev-18385	489	196	,	,	PUNCT
inlawrev-18385	489	197	waterways	waterway	NOUN
inlawrev-18385	489	198	,	,	PUNCT
inlawrev-18385	489	199	and	and	CCONJ
inlawrev-18385	489	200	airways	airway	NOUN
inlawrev-18385	489	201	;	;	PUNCT
inlawrev-18385	489	202	and	and	CCONJ
inlawrev-18385	489	203	improving	improve	VERB
inlawrev-18385	489	204	warehousing	warehousing	NOUN
inlawrev-18385	489	205	and	and	CCONJ
inlawrev-18385	489	206	logistical	logistical	ADJ
inlawrev-18385	489	207	capabilities.96	capabilities.96	NOUN
inlawrev-18385	489	208	to	to	PART
inlawrev-18385	489	209	claim	claim	VERB
inlawrev-18385	489	210	the	the	DET
inlawrev-18385	489	211	credit	credit	NOUN
inlawrev-18385	489	212	for	for	ADP
inlawrev-18385	489	213	a	a	DET
inlawrev-18385	489	214	logistics	logistic	NOUN
inlawrev-18385	489	215	investment	investment	NOUN
inlawrev-18385	489	216	,	,	PUNCT
inlawrev-18385	489	217	the	the	DET
inlawrev-18385	489	218	taxpayer	taxpayer	NOUN
inlawrev-18385	489	219	’s	’s	PART
inlawrev-18385	489	220	proposed	propose	VERB
inlawrev-18385	489	221	project	project	NOUN
inlawrev-18385	489	222	must	must	AUX
inlawrev-18385	489	223	“	"	PUNCT
inlawrev-18385	489	224	substantially	substantially	ADV
inlawrev-18385	489	225	enhance	enhance	VERB
inlawrev-18385	489	226	the	the	DET
inlawrev-18385	489	227	logistics	logistic	NOUN
inlawrev-18385	489	228	industry	industry	NOUN
inlawrev-18385	489	229	by	by	ADP
inlawrev-18385	489	230	creating	create	VERB
inlawrev-18385	489	231	new	new	ADJ
inlawrev-18385	489	232	jobs	job	NOUN
inlawrev-18385	489	233	,	,	PUNCT
inlawrev-18385	489	234	preserving	preserve	VERB
inlawrev-18385	489	235	new	new	ADJ
inlawrev-18385	489	236	jobs	job	NOUN
inlawrev-18385	489	237	that	that	PRON
inlawrev-18385	489	238	otherwise	otherwise	ADV
inlawrev-18385	489	239	would	would	AUX
inlawrev-18385	489	240	be	be	AUX
inlawrev-18385	489	241	lost	lose	VERB
inlawrev-18385	489	242	,	,	PUNCT
inlawrev-18385	489	243	increasing	increase	VERB
inlawrev-18385	489	244	wages	wage	NOUN
inlawrev-18385	489	245	in	in	ADP
inlawrev-18385	489	246	indiana	indiana	PROPN
inlawrev-18385	489	247	,	,	PUNCT
inlawrev-18385	489	248	or	or	CCONJ
inlawrev-18385	489	249	improving	improve	VERB
inlawrev-18385	489	250	the	the	DET
inlawrev-18385	489	251	overall	overall	ADJ
inlawrev-18385	489	252	indiana	indiana	PROPN
inlawrev-18385	489	253	economy	economy	NOUN
inlawrev-18385	489	254	.	.	PUNCT
inlawrev-18385	490	1	”97	”97	NOUN
inlawrev-18385	490	2	the	the	DET
inlawrev-18385	490	3	maximum	maximum	ADJ
inlawrev-18385	490	4	aggregate	aggregate	ADJ
inlawrev-18385	490	5	logistics	logistic	NOUN
inlawrev-18385	490	6	investment	investment	NOUN
inlawrev-18385	490	7	credit	credit	NOUN
inlawrev-18385	490	8	available	available	ADJ
inlawrev-18385	490	9	for	for	ADP
inlawrev-18385	490	10	all	all	DET
inlawrev-18385	490	11	taxpayers	taxpayer	NOUN
inlawrev-18385	490	12	during	during	ADP
inlawrev-18385	490	13	a	a	DET
inlawrev-18385	490	14	state	state	NOUN
inlawrev-18385	490	15	fiscal	fiscal	ADJ
inlawrev-18385	490	16	year	year	NOUN
inlawrev-18385	490	17	is	be	AUX
inlawrev-18385	490	18	capped	cap	VERB
inlawrev-18385	490	19	at	at	ADP
inlawrev-18385	490	20	$	$	SYM
inlawrev-18385	490	21	10	10	NUM
inlawrev-18385	490	22	million.98	million.98	VERB
inlawrev-18385	490	23	the	the	DET
inlawrev-18385	490	24	maximum	maximum	ADJ
inlawrev-18385	490	25	aggregate	aggregate	ADJ
inlawrev-18385	490	26	hoosier	hoosier	NOUN
inlawrev-18385	490	27	business	business	NOUN
inlawrev-18385	490	28	investment	investment	NOUN
inlawrev-18385	490	29	tax	tax	NOUN
inlawrev-18385	490	30	credit	credit	NOUN
inlawrev-18385	490	31	for	for	ADP
inlawrev-18385	490	32	all	all	DET
inlawrev-18385	490	33	other	other	ADJ
inlawrev-18385	490	34	qualified	qualified	ADJ
inlawrev-18385	490	35	investments	investment	NOUN
inlawrev-18385	490	36	in	in	ADP
inlawrev-18385	490	37	a	a	DET
inlawrev-18385	490	38	state	state	NOUN
inlawrev-18385	490	39	fiscal	fiscal	ADJ
inlawrev-18385	490	40	year	year	NOUN
inlawrev-18385	490	41	is	be	AUX
inlawrev-18385	490	42	$	$	SYM
inlawrev-18385	490	43	50	50	NUM
inlawrev-18385	490	44	million.99	million.99	NOUN
inlawrev-18385	490	45	finally	finally	ADV
inlawrev-18385	490	46	,	,	PUNCT
inlawrev-18385	490	47	the	the	DET
inlawrev-18385	490	48	school	school	NOUN
inlawrev-18385	490	49	scholarship	scholarship	NOUN
inlawrev-18385	490	50	tax	tax	NOUN
inlawrev-18385	490	51	credit	credit	NOUN
inlawrev-18385	490	52	’s	’s	PART
inlawrev-18385	490	53	maximum	maximum	ADJ
inlawrev-18385	490	54	amount	amount	NOUN
inlawrev-18385	490	55	was	be	AUX
inlawrev-18385	490	56	increased	increase	VERB
inlawrev-18385	490	57	from	from	ADP
inlawrev-18385	490	58	$	$	SYM
inlawrev-18385	490	59	5	5	NUM
inlawrev-18385	490	60	million	million	NUM
inlawrev-18385	490	61	to	to	PART
inlawrev-18385	490	62	$	$	SYM
inlawrev-18385	490	63	7.5	7.5	NUM
inlawrev-18385	490	64	million	million	NUM
inlawrev-18385	490	65	per	per	ADP
inlawrev-18385	490	66	state	state	NOUN
inlawrev-18385	490	67	fiscal	fiscal	ADJ
inlawrev-18385	490	68	year100	year100	PROPN
inlawrev-18385	490	69	and	and	CCONJ
inlawrev-18385	490	70	,	,	PUNCT
inlawrev-18385	490	71	starting	start	VERB
inlawrev-18385	490	72	with	with	ADP
inlawrev-18385	490	73	taxable	taxable	ADJ
inlawrev-18385	490	74	years	year	NOUN
inlawrev-18385	490	75	beginning	begin	VERB
inlawrev-18385	490	76	after	after	ADP
inlawrev-18385	490	77	december	december	PROPN
inlawrev-18385	490	78	31	31	NUM
inlawrev-18385	490	79	,	,	PUNCT
inlawrev-18385	490	80	2012	2012	NUM
inlawrev-18385	490	81	,	,	PUNCT
inlawrev-18385	490	82	taxpayers	taxpayer	NOUN
inlawrev-18385	490	83	may	may	AUX
inlawrev-18385	490	84	carryover	carryover	VERB
inlawrev-18385	490	85	excess	excess	ADJ
inlawrev-18385	490	86	credits	credit	NOUN
inlawrev-18385	490	87	for	for	ADP
inlawrev-18385	490	88	up	up	ADP
inlawrev-18385	490	89	to	to	PART
inlawrev-18385	490	90	nine	nine	NUM
inlawrev-18385	490	91	additional	additional	ADJ
inlawrev-18385	490	92	years.101	years.101	NOUN
inlawrev-18385	490	93	also	also	ADV
inlawrev-18385	490	94	on	on	ADP
inlawrev-18385	490	95	the	the	DET
inlawrev-18385	490	96	education	education	NOUN
inlawrev-18385	490	97	front	front	NOUN
inlawrev-18385	490	98	,	,	PUNCT
inlawrev-18385	490	99	the	the	DET
inlawrev-18385	490	100	ga	ga	PROPN
inlawrev-18385	490	101	removed	remove	VERB
inlawrev-18385	490	102	buddy	buddy	NOUN
inlawrev-18385	490	103	system	system	NOUN
inlawrev-18385	490	104	projects	project	NOUN
inlawrev-18385	490	105	from	from	ADP
inlawrev-18385	490	106	the	the	DET
inlawrev-18385	490	107	tax	tax	NOUN
inlawrev-18385	490	108	credit	credit	NOUN
inlawrev-18385	490	109	for	for	ADP
inlawrev-18385	490	110	computer	computer	NOUN
inlawrev-18385	490	111	equipment	equipment	NOUN
inlawrev-18385	490	112	donations.102	donations.102	PRON
inlawrev-18385	490	113	91	91	NUM
inlawrev-18385	490	114	.	.	PUNCT
inlawrev-18385	491	1	i	i	PRON
inlawrev-18385	491	2	d.	d.	PROPN
inlawrev-18385	491	3	§	§	PROPN
inlawrev-18385	491	4	38	38	NUM
inlawrev-18385	491	5	,	,	PUNCT
inlawrev-18385	491	6	2013	2013	NUM
inlawrev-18385	491	7	ind	ind	NOUN
inlawrev-18385	491	8	.	.	PUNCT
inlawrev-18385	492	1	acts	act	VERB
inlawrev-18385	492	2	at	at	ADP
inlawrev-18385	492	3	4458	4458	NUM
inlawrev-18385	492	4	(	(	PUNCT
inlawrev-18385	492	5	amending	amend	VERB
inlawrev-18385	492	6	ind	ind	NOUN
inlawrev-18385	492	7	.	.	PUNCT
inlawrev-18385	493	1	code	code	PROPN
inlawrev-18385	493	2	§	§	PROPN
inlawrev-18385	493	3	6	6	NUM
inlawrev-18385	493	4	-	-	SYM
inlawrev-18385	493	5	3.1	3.1	NUM
inlawrev-18385	493	6	-	-	SYM
inlawrev-18385	493	7	11	11	NUM
inlawrev-18385	493	8	-	-	SYM
inlawrev-18385	493	9	15	15	NUM
inlawrev-18385	493	10	)	)	PUNCT
inlawrev-18385	493	11	.	.	PUNCT
inlawrev-18385	494	1	92	92	NUM
inlawrev-18385	494	2	.	.	PUNCT
inlawrev-18385	495	1	i	i	PRON
inlawrev-18385	495	2	d.	d.	PROPN
inlawrev-18385	495	3	§	§	PROPN
inlawrev-18385	495	4	40	40	NUM
inlawrev-18385	495	5	,	,	PUNCT
inlawrev-18385	495	6	2013	2013	NUM
inlawrev-18385	495	7	ind	ind	NOUN
inlawrev-18385	495	8	.	.	PUNCT
inlawrev-18385	496	1	acts	act	VERB
inlawrev-18385	496	2	at	at	ADP
inlawrev-18385	496	3	4459	4459	NUM
inlawrev-18385	496	4	-	-	SYM
inlawrev-18385	496	5	60	60	NUM
inlawrev-18385	496	6	(	(	PUNCT
inlawrev-18385	496	7	amending	amend	VERB
inlawrev-18385	496	8	ind	ind	NOUN
inlawrev-18385	496	9	.	.	PUNCT
inlawrev-18385	497	1	code	code	PROPN
inlawrev-18385	497	2	§	§	PROPN
inlawrev-18385	497	3	6	6	NUM
inlawrev-18385	497	4	-	-	SYM
inlawrev-18385	497	5	3.1	3.1	NUM
inlawrev-18385	497	6	-	-	SYM
inlawrev-18385	497	7	11	11	NUM
inlawrev-18385	497	8	-	-	SYM
inlawrev-18385	497	9	19	19	NUM
inlawrev-18385	497	10	)	)	PUNCT
inlawrev-18385	497	11	.	.	PUNCT
inlawrev-18385	498	1	93	93	NUM
inlawrev-18385	498	2	.	.	PUNCT
inlawrev-18385	499	1	i	i	PRON
inlawrev-18385	499	2	d.	d.	PROPN
inlawrev-18385	499	3	§	§	PROPN
inlawrev-18385	499	4	60	60	NUM
inlawrev-18385	499	5	,	,	PUNCT
inlawrev-18385	499	6	2013	2013	NUM
inlawrev-18385	499	7	ind	ind	NOUN
inlawrev-18385	499	8	.	.	PUNCT
inlawrev-18385	500	1	acts	act	VERB
inlawrev-18385	500	2	at	at	ADP
inlawrev-18385	500	3	4471	4471	NUM
inlawrev-18385	500	4	(	(	PUNCT
inlawrev-18385	500	5	amending	amend	VERB
inlawrev-18385	500	6	ind	ind	NOUN
inlawrev-18385	500	7	.	.	PUNCT
inlawrev-18385	501	1	code	code	PROPN
inlawrev-18385	501	2	§	§	PROPN
inlawrev-18385	501	3	6	6	NUM
inlawrev-18385	501	4	-	-	SYM
inlawrev-18385	501	5	3.1	3.1	NUM
inlawrev-18385	501	6	-	-	SYM
inlawrev-18385	501	7	30	30	NUM
inlawrev-18385	501	8	-	-	PUNCT
inlawrev-18385	501	9	1	1	NUM
inlawrev-18385	501	10	)	)	PUNCT
inlawrev-18385	501	11	.	.	PUNCT
inlawrev-18385	502	1	94	94	NUM
inlawrev-18385	502	2	.	.	PUNCT
inlawrev-18385	503	1	i	i	PRON
inlawrev-18385	503	2	d.	d.	PROPN
inlawrev-18385	503	3	§	§	PROPN
inlawrev-18385	503	4	62	62	NUM
inlawrev-18385	503	5	,	,	PUNCT
inlawrev-18385	503	6	2013	2013	NUM
inlawrev-18385	503	7	ind	ind	NOUN
inlawrev-18385	503	8	.	.	PUNCT
inlawrev-18385	504	1	acts	act	VERB
inlawrev-18385	504	2	at	at	ADP
inlawrev-18385	504	3	4471	4471	NUM
inlawrev-18385	504	4	(	(	PUNCT
inlawrev-18385	504	5	amending	amend	VERB
inlawrev-18385	504	6	ind	ind	NOUN
inlawrev-18385	504	7	.	.	PUNCT
inlawrev-18385	505	1	code	code	PROPN
inlawrev-18385	505	2	§	§	PROPN
inlawrev-18385	505	3	6	6	NUM
inlawrev-18385	505	4	-	-	SYM
inlawrev-18385	505	5	3.1	3.1	NUM
inlawrev-18385	505	6	-	-	SYM
inlawrev-18385	505	7	30	30	NUM
inlawrev-18385	505	8	-	-	PUNCT
inlawrev-18385	505	9	2	2	NUM
inlawrev-18385	505	10	)	)	PUNCT
inlawrev-18385	505	11	.	.	PUNCT
inlawrev-18385	506	1	95	95	NUM
inlawrev-18385	506	2	.	.	PUNCT
inlawrev-18385	507	1	i	i	PRON
inlawrev-18385	507	2	d.	d.	PROPN
inlawrev-18385	507	3	§	§	PROPN
inlawrev-18385	507	4	51	51	NUM
inlawrev-18385	507	5	,	,	PUNCT
inlawrev-18385	507	6	53	53	NUM
inlawrev-18385	507	7	,	,	PUNCT
inlawrev-18385	507	8	2013	2013	NUM
inlawrev-18385	507	9	ind	ind	NOUN
inlawrev-18385	507	10	.	.	PUNCT
inlawrev-18385	508	1	acts	act	VERB
inlawrev-18385	508	2	at	at	ADP
inlawrev-18385	508	3	4461	4461	NUM
inlawrev-18385	508	4	-	-	SYM
inlawrev-18385	508	5	62	62	NUM
inlawrev-18385	508	6	,	,	PUNCT
inlawrev-18385	508	7	4464	4464	NUM
inlawrev-18385	508	8	-	-	SYM
inlawrev-18385	508	9	65	65	NUM
inlawrev-18385	508	10	(	(	PUNCT
inlawrev-18385	508	11	amending	amend	VERB
inlawrev-18385	508	12	ind	ind	NOUN
inlawrev-18385	508	13	.	.	PUNCT
inlawrev-18385	509	1	code	code	PROPN
inlawrev-18385	509	2	§	§	PROPN
inlawrev-18385	509	3	§	§	PROPN
inlawrev-18385	509	4	6	6	NUM
inlawrev-18385	509	5	-	-	SYM
inlawrev-18385	509	6	3.1	3.1	NUM
inlawrev-18385	509	7	-	-	SYM
inlawrev-18385	509	8	26	26	NUM
inlawrev-18385	509	9	-	-	SYM
inlawrev-18385	509	10	1	1	NUM
inlawrev-18385	509	11	,	,	PUNCT
inlawrev-18385	509	12	-14	-14	NUM
inlawrev-18385	509	13	)	)	PUNCT
inlawrev-18385	509	14	.	.	PUNCT
inlawrev-18385	510	1	96	96	NUM
inlawrev-18385	510	2	.	.	PUNCT
inlawrev-18385	511	1	i	i	PRON
inlawrev-18385	511	2	d.	d.	PROPN
inlawrev-18385	511	3	§	§	PROPN
inlawrev-18385	511	4	52	52	NUM
inlawrev-18385	511	5	,	,	PUNCT
inlawrev-18385	511	6	2013	2013	NUM
inlawrev-18385	511	7	ind	ind	NOUN
inlawrev-18385	511	8	.	.	PUNCT
inlawrev-18385	512	1	acts	act	VERB
inlawrev-18385	512	2	at	at	ADP
inlawrev-18385	512	3	4462	4462	NUM
inlawrev-18385	512	4	-	-	SYM
inlawrev-18385	512	5	64	64	NUM
inlawrev-18385	512	6	(	(	PUNCT
inlawrev-18385	512	7	codified	codify	VERB
inlawrev-18385	512	8	at	at	ADP
inlawrev-18385	512	9	ind	ind	PROPN
inlawrev-18385	512	10	.	.	PUNCT
inlawrev-18385	513	1	code	code	PROPN
inlawrev-18385	513	2	§	§	PROPN
inlawrev-18385	513	3	6	6	NUM
inlawrev-18385	513	4	-	-	SYM
inlawrev-18385	513	5	3.1	3.1	NUM
inlawrev-18385	513	6	-	-	PUNCT
inlawrev-18385	513	7	26	26	NUM
inlawrev-18385	513	8	-	-	SYM
inlawrev-18385	513	9	8.5	8.5	NUM
inlawrev-18385	513	10	)	)	PUNCT
inlawrev-18385	513	11	.	.	PUNCT
inlawrev-18385	514	1	97	97	NUM
inlawrev-18385	514	2	.	.	PUNCT
inlawrev-18385	515	1	i	i	PRON
inlawrev-18385	515	2	d.	d.	PROPN
inlawrev-18385	515	3	§	§	PROPN
inlawrev-18385	515	4	56	56	NUM
inlawrev-18385	515	5	,	,	PUNCT
inlawrev-18385	515	6	2013	2013	NUM
inlawrev-18385	515	7	ind	ind	NOUN
inlawrev-18385	515	8	.	.	PUNCT
inlawrev-18385	516	1	acts	act	VERB
inlawrev-18385	516	2	at	at	ADP
inlawrev-18385	516	3	4466	4466	NUM
inlawrev-18385	516	4	-	-	SYM
inlawrev-18385	516	5	67	67	NUM
inlawrev-18385	516	6	(	(	PUNCT
inlawrev-18385	516	7	amending	amend	VERB
inlawrev-18385	516	8	ind	ind	NOUN
inlawrev-18385	516	9	.	.	PUNCT
inlawrev-18385	517	1	code	code	PROPN
inlawrev-18385	517	2	§	§	PROPN
inlawrev-18385	517	3	6	6	NUM
inlawrev-18385	517	4	-	-	SYM
inlawrev-18385	517	5	3.1	3.1	NUM
inlawrev-18385	517	6	-	-	PUNCT
inlawrev-18385	517	7	26	26	NUM
inlawrev-18385	517	8	-	-	SYM
inlawrev-18385	517	9	18	18	NUM
inlawrev-18385	517	10	)	)	PUNCT
inlawrev-18385	517	11	.	.	PUNCT
inlawrev-18385	518	1	98	98	NUM
inlawrev-18385	518	2	.	.	PUNCT
inlawrev-18385	519	1	i	i	PRON
inlawrev-18385	519	2	d.	d.	PROPN
inlawrev-18385	519	3	§	§	PROPN
inlawrev-18385	519	4	57	57	NUM
inlawrev-18385	519	5	,	,	PUNCT
inlawrev-18385	519	6	2013	2013	NUM
inlawrev-18385	519	7	ind	ind	NOUN
inlawrev-18385	519	8	.	.	PUNCT
inlawrev-18385	520	1	acts	act	VERB
inlawrev-18385	520	2	at	at	ADP
inlawrev-18385	520	3	4467	4467	NUM
inlawrev-18385	520	4	-	-	SYM
inlawrev-18385	520	5	68	68	NUM
inlawrev-18385	520	6	(	(	PUNCT
inlawrev-18385	520	7	amending	amend	VERB
inlawrev-18385	520	8	ind	ind	NOUN
inlawrev-18385	520	9	.	.	PUNCT
inlawrev-18385	521	1	code	code	PROPN
inlawrev-18385	521	2	§	§	PROPN
inlawrev-18385	521	3	6	6	NUM
inlawrev-18385	521	4	-	-	SYM
inlawrev-18385	521	5	3.1	3.1	NUM
inlawrev-18385	521	6	-	-	PUNCT
inlawrev-18385	521	7	26	26	NUM
inlawrev-18385	521	8	-	-	PUNCT
inlawrev-18385	521	9	20	20	NUM
inlawrev-18385	521	10	)	)	PUNCT
inlawrev-18385	521	11	.	.	PUNCT
inlawrev-18385	522	1	99	99	NUM
inlawrev-18385	522	2	.	.	PUNCT
inlawrev-18385	523	1	i	i	PRON
inlawrev-18385	523	2	d.	d.	PROPN
inlawrev-18385	523	3	100	100	NUM
inlawrev-18385	523	4	.	.	PUNCT
inlawrev-18385	524	1	pub	pub	NOUN
inlawrev-18385	524	2	.	.	PUNCT
inlawrev-18385	525	1	l.	l.	PROPN
inlawrev-18385	525	2	no	no	INTJ
inlawrev-18385	525	3	.	.	PROPN
inlawrev-18385	526	1	205	205	NUM
inlawrev-18385	526	2	-	-	SYM
inlawrev-18385	526	3	2013	2013	NUM
inlawrev-18385	526	4	,	,	PUNCT
inlawrev-18385	526	5	§	§	PROPN
inlawrev-18385	526	6	84	84	NUM
inlawrev-18385	526	7	,	,	PUNCT
inlawrev-18385	526	8	2013	2013	NUM
inlawrev-18385	526	9	ind	ind	NOUN
inlawrev-18385	526	10	.	.	PUNCT
inlawrev-18385	527	1	acts	act	VERB
inlawrev-18385	527	2	2141	2141	NUM
inlawrev-18385	527	3	,	,	PUNCT
inlawrev-18385	527	4	2506	2506	NUM
inlawrev-18385	527	5	(	(	PUNCT
inlawrev-18385	527	6	amending	amend	VERB
inlawrev-18385	527	7	ind	ind	NOUN
inlawrev-18385	527	8	.	.	PUNCT
inlawrev-18385	528	1	code	code	PROPN
inlawrev-18385	528	2	§	§	PROPN
inlawrev-18385	528	3	6	6	NUM
inlawrev-18385	528	4	-	-	SYM
inlawrev-18385	528	5	3.130.5	3.130.5	NUM
inlawrev-18385	528	6	-	-	NUM
inlawrev-18385	528	7	13	13	NUM
inlawrev-18385	528	8	)	)	PUNCT
inlawrev-18385	528	9	.	.	PUNCT
inlawrev-18385	529	1	101	101	NUM
inlawrev-18385	529	2	.	.	PUNCT
inlawrev-18385	530	1	pub	pub	NOUN
inlawrev-18385	530	2	.	.	PUNCT
inlawrev-18385	531	1	l.	l.	PROPN
inlawrev-18385	531	2	no	no	INTJ
inlawrev-18385	531	3	.	.	PROPN
inlawrev-18385	532	1	211	211	NUM
inlawrev-18385	532	2	-	-	SYM
inlawrev-18385	532	3	2013	2013	NUM
inlawrev-18385	532	4	,	,	PUNCT
inlawrev-18385	532	5	§	§	PROPN
inlawrev-18385	532	6	2	2	NUM
inlawrev-18385	532	7	,	,	PUNCT
inlawrev-18385	532	8	2013	2013	NUM
inlawrev-18385	532	9	ind	ind	NOUN
inlawrev-18385	532	10	.	.	PUNCT
inlawrev-18385	533	1	acts	act	NOUN
inlawrev-18385	533	2	2802	2802	NUM
inlawrev-18385	533	3	,	,	PUNCT
inlawrev-18385	533	4	2803	2803	NUM
inlawrev-18385	533	5	(	(	PUNCT
inlawrev-18385	533	6	codified	codify	VERB
inlawrev-18385	533	7	at	at	ADP
inlawrev-18385	533	8	ind	ind	PROPN
inlawrev-18385	533	9	.	.	PUNCT
inlawrev-18385	534	1	code	code	PROPN
inlawrev-18385	534	2	§	§	PROPN
inlawrev-18385	534	3	6	6	NUM
inlawrev-18385	534	4	-	-	PUNCT
inlawrev-18385	534	5	3.130.5	3.130.5	NUM
inlawrev-18385	534	6	-	-	NUM
inlawrev-18385	534	7	9.5	9.5	NUM
inlawrev-18385	534	8	)	)	PUNCT
inlawrev-18385	534	9	.	.	PUNCT
inlawrev-18385	535	1	102	102	NUM
inlawrev-18385	535	2	.	.	PUNCT
inlawrev-18385	536	1	pub	pub	NOUN
inlawrev-18385	536	2	.	.	PUNCT
inlawrev-18385	537	1	l.	l.	PROPN
inlawrev-18385	537	2	no	no	INTJ
inlawrev-18385	537	3	.	.	PUNCT
inlawrev-18385	538	1	286	286	NUM
inlawrev-18385	538	2	-	-	SYM
inlawrev-18385	538	3	2013	2013	NUM
inlawrev-18385	538	4	,	,	PUNCT
inlawrev-18385	538	5	§	§	PROPN
inlawrev-18385	538	6	§	§	PROPN
inlawrev-18385	538	7	4	4	NUM
inlawrev-18385	538	8	-	-	SYM
inlawrev-18385	538	9	6	6	NUM
inlawrev-18385	538	10	,	,	PUNCT
inlawrev-18385	538	11	2013	2013	NUM
inlawrev-18385	538	12	ind	ind	NOUN
inlawrev-18385	538	13	.	.	PUNCT
inlawrev-18385	539	1	acts	act	VERB
inlawrev-18385	539	2	4301	4301	NUM
inlawrev-18385	539	3	,	,	PUNCT
inlawrev-18385	539	4	4304	4304	NUM
inlawrev-18385	539	5	-	-	SYM
inlawrev-18385	539	6	05	05	NUM
inlawrev-18385	539	7	(	(	PUNCT
inlawrev-18385	539	8	repealing	repeal	VERB
inlawrev-18385	539	9	ind	ind	NOUN
inlawrev-18385	539	10	.	.	PUNCT
inlawrev-18385	540	1	code	code	PROPN
inlawrev-18385	540	2	§	§	PROPN
inlawrev-18385	540	3	63.1	63.1	NUM
inlawrev-18385	540	4	-	-	SYM
inlawrev-18385	540	5	15	15	NUM
inlawrev-18385	540	6	-	-	SYM
inlawrev-18385	540	7	1	1	NUM
inlawrev-18385	540	8	and	and	CCONJ
inlawrev-18385	540	9	amending	amend	VERB
inlawrev-18385	540	10	ind	ind	NOUN
inlawrev-18385	540	11	.	.	PUNCT
inlawrev-18385	541	1	code	code	PROPN
inlawrev-18385	541	2	§	§	PROPN
inlawrev-18385	541	3	§	§	PROPN
inlawrev-18385	541	4	6	6	NUM
inlawrev-18385	541	5	-	-	SYM
inlawrev-18385	541	6	3.1	3.1	NUM
inlawrev-18385	541	7	-	-	SYM
inlawrev-18385	541	8	15	15	NUM
inlawrev-18385	541	9	-	-	SYM
inlawrev-18385	541	10	12	12	NUM
inlawrev-18385	541	11	,	,	PUNCT
inlawrev-18385	541	12	-17	-17	PUNCT
inlawrev-18385	541	13	)	)	PUNCT
inlawrev-18385	541	14	.	.	PUNCT
inlawrev-18385	542	1	1186	1186	NUM
inlawrev-18385	542	2	indiana	indiana	PROPN
inlawrev-18385	542	3	law	law	PROPN
inlawrev-18385	542	4	review	review	NOUN
inlawrev-18385	543	1	[	[	X
inlawrev-18385	543	2	vol	vol	NOUN
inlawrev-18385	543	3	.	.	PUNCT
inlawrev-18385	544	1	47:1173	47:1173	NUM
inlawrev-18385	544	2	f.	f.	PROPN
inlawrev-18385	544	3	local	local	ADJ
inlawrev-18385	544	4	taxes	taxis	NOUN
inlawrev-18385	544	5	although	although	SCONJ
inlawrev-18385	544	6	the	the	DET
inlawrev-18385	544	7	ga	ga	NOUN
inlawrev-18385	544	8	made	make	VERB
inlawrev-18385	544	9	a	a	DET
inlawrev-18385	544	10	number	number	NOUN
inlawrev-18385	544	11	of	of	ADP
inlawrev-18385	544	12	statutory	statutory	ADJ
inlawrev-18385	544	13	changes	change	NOUN
inlawrev-18385	544	14	affecting	affect	VERB
inlawrev-18385	544	15	local	local	ADJ
inlawrev-18385	544	16	taxation	taxation	NOUN
inlawrev-18385	544	17	,	,	PUNCT
inlawrev-18385	544	18	those	those	DET
inlawrev-18385	544	19	changes	change	NOUN
inlawrev-18385	544	20	were	be	AUX
inlawrev-18385	544	21	largely	largely	ADV
inlawrev-18385	544	22	procedural	procedural	ADJ
inlawrev-18385	544	23	in	in	ADP
inlawrev-18385	544	24	nature	nature	NOUN
inlawrev-18385	544	25	and	and	CCONJ
inlawrev-18385	544	26	were	be	AUX
inlawrev-18385	544	27	not	not	PART
inlawrev-18385	544	28	particularly	particularly	ADV
inlawrev-18385	544	29	significant.103	significant.103	ADJ
inlawrev-18385	544	30	for	for	ADP
inlawrev-18385	544	31	that	that	DET
inlawrev-18385	544	32	reason	reason	NOUN
inlawrev-18385	544	33	,	,	PUNCT
inlawrev-18385	544	34	they	they	PRON
inlawrev-18385	544	35	will	will	AUX
inlawrev-18385	544	36	not	not	PART
inlawrev-18385	544	37	be	be	AUX
inlawrev-18385	544	38	discussed	discuss	VERB
inlawrev-18385	544	39	further	far	ADV
inlawrev-18385	544	40	here	here	ADV
inlawrev-18385	544	41	.	.	PUNCT
inlawrev-18385	545	1	g.	g.	PROPN
inlawrev-18385	545	2	taxation	taxation	NOUN
inlawrev-18385	545	3	of	of	ADP
inlawrev-18385	545	4	financial	financial	ADJ
inlawrev-18385	545	5	instruments	instrument	NOUN
inlawrev-18385	545	6	in	in	ADP
inlawrev-18385	545	7	2013	2013	NUM
inlawrev-18385	545	8	,	,	PUNCT
inlawrev-18385	545	9	the	the	DET
inlawrev-18385	545	10	ga	ga	PROPN
inlawrev-18385	545	11	significantly	significantly	ADV
inlawrev-18385	545	12	changed	change	VERB
inlawrev-18385	545	13	the	the	DET
inlawrev-18385	545	14	tax	tax	NOUN
inlawrev-18385	545	15	base	base	NOUN
inlawrev-18385	545	16	and	and	CCONJ
inlawrev-18385	545	17	tax	tax	NOUN
inlawrev-18385	545	18	rate	rate	NOUN
inlawrev-18385	545	19	for	for	ADP
inlawrev-18385	545	20	the	the	DET
inlawrev-18385	545	21	franchise	franchise	NOUN
inlawrev-18385	545	22	tax	tax	NOUN
inlawrev-18385	545	23	on	on	ADP
inlawrev-18385	545	24	corporations	corporation	NOUN
inlawrev-18385	545	25	transacting	transact	VERB
inlawrev-18385	545	26	the	the	DET
inlawrev-18385	545	27	business	business	NOUN
inlawrev-18385	545	28	of	of	ADP
inlawrev-18385	545	29	a	a	DET
inlawrev-18385	545	30	financial	financial	ADJ
inlawrev-18385	545	31	institution	institution	NOUN
inlawrev-18385	545	32	in	in	ADP
inlawrev-18385	545	33	indiana	indiana	PROPN
inlawrev-18385	545	34	.	.	PUNCT
inlawrev-18385	546	1	first	first	ADV
inlawrev-18385	546	2	,	,	PUNCT
inlawrev-18385	546	3	it	it	PRON
inlawrev-18385	546	4	installed	instal	VERB
inlawrev-18385	546	5	a	a	DET
inlawrev-18385	546	6	gradual	gradual	ADJ
inlawrev-18385	546	7	tax	tax	NOUN
inlawrev-18385	546	8	rate	rate	NOUN
inlawrev-18385	546	9	reduction	reduction	NOUN
inlawrev-18385	546	10	that	that	PRON
inlawrev-18385	546	11	will	will	AUX
inlawrev-18385	546	12	lower	lower	VERB
inlawrev-18385	546	13	the	the	DET
inlawrev-18385	546	14	rate	rate	NOUN
inlawrev-18385	546	15	from	from	ADP
inlawrev-18385	546	16	8.5	8.5	NUM
inlawrev-18385	546	17	%	%	NOUN
inlawrev-18385	546	18	for	for	ADP
inlawrev-18385	546	19	taxable	taxable	ADJ
inlawrev-18385	546	20	years	year	NOUN
inlawrev-18385	546	21	beginning	begin	VERB
inlawrev-18385	546	22	before	before	ADP
inlawrev-18385	546	23	january	january	PROPN
inlawrev-18385	546	24	1	1	NUM
inlawrev-18385	546	25	,	,	PUNCT
inlawrev-18385	546	26	2014	2014	NUM
inlawrev-18385	546	27	,	,	PUNCT
inlawrev-18385	546	28	to	to	ADP
inlawrev-18385	546	29	8.0	8.0	NUM
inlawrev-18385	546	30	%	%	NOUN
inlawrev-18385	546	31	for	for	ADP
inlawrev-18385	546	32	taxable	taxable	ADJ
inlawrev-18385	546	33	years	year	NOUN
inlawrev-18385	546	34	beginning	begin	VERB
inlawrev-18385	546	35	after	after	ADP
inlawrev-18385	546	36	december	december	PROPN
inlawrev-18385	546	37	31	31	NUM
inlawrev-18385	546	38	,	,	PUNCT
inlawrev-18385	546	39	2013	2013	NUM
inlawrev-18385	546	40	and	and	CCONJ
inlawrev-18385	546	41	before	before	ADP
inlawrev-18385	546	42	january	january	PROPN
inlawrev-18385	546	43	1	1	NUM
inlawrev-18385	546	44	,	,	PUNCT
inlawrev-18385	546	45	2015	2015	NUM
inlawrev-18385	546	46	,	,	PUNCT
inlawrev-18385	546	47	to	to	ADP
inlawrev-18385	546	48	7.5	7.5	NUM
inlawrev-18385	546	49	%	%	NOUN
inlawrev-18385	546	50	for	for	ADP
inlawrev-18385	546	51	taxable	taxable	ADJ
inlawrev-18385	546	52	years	year	NOUN
inlawrev-18385	546	53	beginning	begin	VERB
inlawrev-18385	546	54	after	after	ADP
inlawrev-18385	546	55	december	december	PROPN
inlawrev-18385	546	56	31	31	NUM
inlawrev-18385	546	57	,	,	PUNCT
inlawrev-18385	546	58	2014	2014	NUM
inlawrev-18385	546	59	and	and	CCONJ
inlawrev-18385	546	60	before	before	ADP
inlawrev-18385	546	61	january	january	PROPN
inlawrev-18385	546	62	1	1	NUM
inlawrev-18385	546	63	,	,	PUNCT
inlawrev-18385	546	64	2016	2016	NUM
inlawrev-18385	546	65	,	,	PUNCT
inlawrev-18385	546	66	to	to	ADP
inlawrev-18385	546	67	7.0	7.0	NUM
inlawrev-18385	546	68	%	%	NOUN
inlawrev-18385	546	69	for	for	ADP
inlawrev-18385	546	70	taxable	taxable	ADJ
inlawrev-18385	546	71	years	year	NOUN
inlawrev-18385	546	72	beginning	begin	VERB
inlawrev-18385	546	73	after	after	ADP
inlawrev-18385	546	74	december	december	PROPN
inlawrev-18385	546	75	31	31	NUM
inlawrev-18385	546	76	,	,	PUNCT
inlawrev-18385	546	77	2015	2015	NUM
inlawrev-18385	546	78	and	and	CCONJ
inlawrev-18385	546	79	before	before	ADP
inlawrev-18385	546	80	january	january	PROPN
inlawrev-18385	546	81	1	1	NUM
inlawrev-18385	546	82	,	,	PUNCT
inlawrev-18385	546	83	2017	2017	NUM
inlawrev-18385	546	84	,	,	PUNCT
inlawrev-18385	546	85	and	and	CCONJ
inlawrev-18385	546	86	finally	finally	ADV
inlawrev-18385	546	87	to	to	ADP
inlawrev-18385	546	88	6.5	6.5	NUM
inlawrev-18385	546	89	%	%	NOUN
inlawrev-18385	546	90	for	for	ADP
inlawrev-18385	546	91	taxable	taxable	ADJ
inlawrev-18385	546	92	years	year	NOUN
inlawrev-18385	546	93	beginning	begin	VERB
inlawrev-18385	546	94	after	after	ADP
inlawrev-18385	546	95	december	december	PROPN
inlawrev-18385	546	96	31	31	NUM
inlawrev-18385	546	97	,	,	PUNCT
inlawrev-18385	546	98	2016.104	2016.104	NUM
inlawrev-18385	546	99	second	second	ADJ
inlawrev-18385	546	100	,	,	PUNCT
inlawrev-18385	546	101	effective	effective	ADJ
inlawrev-18385	546	102	on	on	ADP
inlawrev-18385	546	103	january	january	PROPN
inlawrev-18385	546	104	1	1	NUM
inlawrev-18385	546	105	,	,	PUNCT
inlawrev-18385	546	106	2013	2013	NUM
inlawrev-18385	546	107	,	,	PUNCT
inlawrev-18385	546	108	the	the	DET
inlawrev-18385	546	109	ga	ga	PROPN
inlawrev-18385	546	110	updated	update	VERB
inlawrev-18385	546	111	the	the	DET
inlawrev-18385	546	112	financial	financial	ADJ
inlawrev-18385	546	113	institutions	institution	NOUN
inlawrev-18385	546	114	tax	tax	NOUN
inlawrev-18385	546	115	base	base	NOUN
inlawrev-18385	546	116	to	to	PART
inlawrev-18385	546	117	use	use	VERB
inlawrev-18385	546	118	key	key	ADJ
inlawrev-18385	546	119	definitions	definition	NOUN
inlawrev-18385	546	120	(	(	PUNCT
inlawrev-18385	546	121	e.g.	e.g.	ADV
inlawrev-18385	546	122	,	,	PUNCT
inlawrev-18385	546	123	“	"	PUNCT
inlawrev-18385	546	124	adjusted	adjusted	ADJ
inlawrev-18385	546	125	gross	gross	ADJ
inlawrev-18385	546	126	income	income	NOUN
inlawrev-18385	546	127	”	"	PUNCT
inlawrev-18385	546	128	)	)	PUNCT
inlawrev-18385	546	129	from	from	ADP
inlawrev-18385	546	130	the	the	DET
inlawrev-18385	546	131	irc	irc	NOUN
inlawrev-18385	546	132	in	in	ADP
inlawrev-18385	546	133	effect	effect	NOUN
inlawrev-18385	546	134	on	on	ADP
inlawrev-18385	546	135	january	january	PROPN
inlawrev-18385	546	136	1	1	NUM
inlawrev-18385	546	137	,	,	PUNCT
inlawrev-18385	546	138	2013	2013	NUM
inlawrev-18385	546	139	instead	instead	ADV
inlawrev-18385	546	140	of	of	ADP
inlawrev-18385	546	141	the	the	DET
inlawrev-18385	546	142	one	one	NOUN
inlawrev-18385	546	143	in	in	ADP
inlawrev-18385	546	144	effect	effect	NOUN
inlawrev-18385	546	145	on	on	ADP
inlawrev-18385	546	146	january	january	PROPN
inlawrev-18385	546	147	1	1	NUM
inlawrev-18385	546	148	,	,	PUNCT
inlawrev-18385	546	149	2011.105	2011.105	PROPN
inlawrev-18385	546	150	the	the	DET
inlawrev-18385	546	151	ga	ga	PROPN
inlawrev-18385	546	152	also	also	ADV
inlawrev-18385	546	153	removed	remove	VERB
inlawrev-18385	546	154	a	a	DET
inlawrev-18385	546	155	number	number	NOUN
inlawrev-18385	546	156	of	of	ADP
inlawrev-18385	546	157	indiana	indiana	PROPN
inlawrev-18385	546	158	-	-	PUNCT
inlawrev-18385	546	159	specific	specific	ADJ
inlawrev-18385	546	160	adjustments	adjustment	NOUN
inlawrev-18385	546	161	to	to	ADP
inlawrev-18385	546	162	the	the	DET
inlawrev-18385	546	163	irc	irc	PROPN
inlawrev-18385	546	164	“	"	PUNCT
inlawrev-18385	546	165	adjusted	adjusted	ADJ
inlawrev-18385	546	166	gross	gross	ADJ
inlawrev-18385	546	167	income	income	NOUN
inlawrev-18385	546	168	”	"	PUNCT
inlawrev-18385	546	169	definition	definition	NOUN
inlawrev-18385	546	170	,	,	PUNCT
inlawrev-18385	546	171	which	which	PRON
inlawrev-18385	546	172	the	the	DET
inlawrev-18385	546	173	ga	ga	PROPN
inlawrev-18385	546	174	had	have	AUX
inlawrev-18385	546	175	passed	pass	VERB
inlawrev-18385	546	176	in	in	ADP
inlawrev-18385	546	177	prior	prior	ADJ
inlawrev-18385	546	178	years	year	NOUN
inlawrev-18385	546	179	to	to	PART
inlawrev-18385	546	180	specifically	specifically	ADV
inlawrev-18385	546	181	reject	reject	VERB
inlawrev-18385	546	182	certain	certain	ADJ
inlawrev-18385	546	183	provisions	provision	NOUN
inlawrev-18385	546	184	in	in	ADP
inlawrev-18385	546	185	the	the	DET
inlawrev-18385	546	186	irc.106	irc.106	NOUN
inlawrev-18385	546	187	some	some	PRON
inlawrev-18385	546	188	of	of	ADP
inlawrev-18385	546	189	those	those	DET
inlawrev-18385	546	190	removals	removal	NOUN
inlawrev-18385	546	191	took	take	VERB
inlawrev-18385	546	192	effect	effect	NOUN
inlawrev-18385	546	193	for	for	ADP
inlawrev-18385	546	194	taxable	taxable	ADJ
inlawrev-18385	546	195	years	year	NOUN
inlawrev-18385	546	196	beginning	begin	VERB
inlawrev-18385	546	197	after	after	ADP
inlawrev-18385	546	198	december	december	PROPN
inlawrev-18385	546	199	31	31	NUM
inlawrev-18385	546	200	,	,	PUNCT
inlawrev-18385	546	201	2012	2012	NUM
inlawrev-18385	546	202	,	,	PUNCT
inlawrev-18385	546	203	while	while	SCONJ
inlawrev-18385	546	204	others	other	NOUN
inlawrev-18385	546	205	retroactively	retroactively	ADV
inlawrev-18385	546	206	apply	apply	VERB
inlawrev-18385	546	207	to	to	ADP
inlawrev-18385	546	208	taxable	taxable	ADJ
inlawrev-18385	546	209	years	year	NOUN
inlawrev-18385	546	210	beginning	begin	VERB
inlawrev-18385	546	211	after	after	ADP
inlawrev-18385	546	212	december	december	PROPN
inlawrev-18385	546	213	31	31	NUM
inlawrev-18385	546	214	,	,	PUNCT
inlawrev-18385	546	215	2011.107	2011.107	NUM
inlawrev-18385	546	216	because	because	SCONJ
inlawrev-18385	546	217	of	of	ADP
inlawrev-18385	546	218	their	their	PRON
inlawrev-18385	546	219	length	length	NOUN
inlawrev-18385	546	220	,	,	PUNCT
inlawrev-18385	546	221	these	these	DET
inlawrev-18385	546	222	adjustments	adjustment	NOUN
inlawrev-18385	546	223	are	be	AUX
inlawrev-18385	546	224	listed	list	VERB
inlawrev-18385	546	225	in	in	ADP
inlawrev-18385	546	226	the	the	DET
inlawrev-18385	546	227	footnote	footnote	NOUN
inlawrev-18385	546	228	that	that	PRON
inlawrev-18385	546	229	accompanies	accompany	VERB
inlawrev-18385	546	230	this	this	PRON
inlawrev-18385	546	231	sentence.108	sentence.108	PROPN
inlawrev-18385	546	232	103	103	NUM
inlawrev-18385	546	233	.	.	PUNCT
inlawrev-18385	547	1	for	for	ADP
inlawrev-18385	547	2	example	example	NOUN
inlawrev-18385	547	3	,	,	PUNCT
inlawrev-18385	547	4	the	the	DET
inlawrev-18385	547	5	ga	ga	PROPN
inlawrev-18385	547	6	amended	amend	VERB
inlawrev-18385	547	7	the	the	DET
inlawrev-18385	547	8	county	county	NOUN
inlawrev-18385	547	9	motor	motor	NOUN
inlawrev-18385	547	10	vehicle	vehicle	NOUN
inlawrev-18385	547	11	excise	excise	NOUN
inlawrev-18385	547	12	surtax	surtax	NOUN
inlawrev-18385	547	13	and	and	CCONJ
inlawrev-18385	547	14	the	the	DET
inlawrev-18385	547	15	county	county	NOUN
inlawrev-18385	547	16	wheel	wheel	NOUN
inlawrev-18385	547	17	tax	tax	NOUN
inlawrev-18385	547	18	so	so	SCONJ
inlawrev-18385	547	19	that	that	SCONJ
inlawrev-18385	547	20	a	a	DET
inlawrev-18385	547	21	county	county	NOUN
inlawrev-18385	547	22	council	council	NOUN
inlawrev-18385	547	23	or	or	CCONJ
inlawrev-18385	547	24	a	a	DET
inlawrev-18385	547	25	county	county	NOUN
inlawrev-18385	547	26	income	income	NOUN
inlawrev-18385	547	27	tax	tax	NOUN
inlawrev-18385	547	28	council	council	PROPN
inlawrev-18385	547	29	,	,	PUNCT
inlawrev-18385	547	30	as	as	ADP
inlawrev-18385	547	31	appropriate	appropriate	ADJ
inlawrev-18385	547	32	,	,	PUNCT
inlawrev-18385	547	33	can	can	AUX
inlawrev-18385	547	34	pass	pass	VERB
inlawrev-18385	547	35	an	an	DET
inlawrev-18385	547	36	ordinance	ordinance	NOUN
inlawrev-18385	547	37	imposing	impose	VERB
inlawrev-18385	547	38	those	those	DET
inlawrev-18385	547	39	taxes	taxis	NOUN
inlawrev-18385	547	40	.	.	PUNCT
inlawrev-18385	548	1	pub	pub	NOUN
inlawrev-18385	548	2	.	.	PUNCT
inlawrev-18385	549	1	l.	l.	PROPN
inlawrev-18385	549	2	no	no	INTJ
inlawrev-18385	549	3	.	.	PROPN
inlawrev-18385	550	1	205	205	NUM
inlawrev-18385	550	2	-	-	SYM
inlawrev-18385	550	3	2013	2013	NUM
inlawrev-18385	550	4	,	,	PUNCT
inlawrev-18385	551	1	§	§	PROPN
inlawrev-18385	551	2	§	§	PROPN
inlawrev-18385	551	3	85	85	NUM
inlawrev-18385	551	4	-	-	SYM
inlawrev-18385	551	5	87	87	NUM
inlawrev-18385	551	6	,	,	PUNCT
inlawrev-18385	551	7	92	92	NUM
inlawrev-18385	551	8	-	-	SYM
inlawrev-18385	551	9	94	94	NUM
inlawrev-18385	551	10	,	,	PUNCT
inlawrev-18385	551	11	2013	2013	NUM
inlawrev-18385	551	12	ind	ind	NOUN
inlawrev-18385	551	13	.	.	PUNCT
inlawrev-18385	552	1	acts	act	VERB
inlawrev-18385	552	2	2141	2141	NUM
inlawrev-18385	552	3	,	,	PUNCT
inlawrev-18385	552	4	2506	2506	NUM
inlawrev-18385	552	5	-	-	SYM
inlawrev-18385	552	6	07	07	NUM
inlawrev-18385	552	7	,	,	PUNCT
inlawrev-18385	552	8	2509	2509	NUM
inlawrev-18385	552	9	-	-	SYM
inlawrev-18385	552	10	10	10	NUM
inlawrev-18385	552	11	(	(	PUNCT
inlawrev-18385	552	12	amending	amend	VERB
inlawrev-18385	552	13	ind	ind	NOUN
inlawrev-18385	552	14	.	.	PUNCT
inlawrev-18385	553	1	code	code	PROPN
inlawrev-18385	553	2	§	§	PROPN
inlawrev-18385	553	3	§	§	PROPN
inlawrev-18385	553	4	6	6	NUM
inlawrev-18385	553	5	-	-	SYM
inlawrev-18385	553	6	3.5	3.5	NUM
inlawrev-18385	553	7	-	-	PUNCT
inlawrev-18385	553	8	4	4	NUM
inlawrev-18385	553	9	-	-	SYM
inlawrev-18385	553	10	1	1	NUM
inlawrev-18385	553	11	to	to	ADP
inlawrev-18385	553	12	-2	-2	NOUN
inlawrev-18385	553	13	and	and	CCONJ
inlawrev-18385	553	14	ind	ind	PROPN
inlawrev-18385	553	15	.	.	PUNCT
inlawrev-18385	554	1	code	code	PROPN
inlawrev-18385	554	2	§	§	PROPN
inlawrev-18385	554	3	§	§	PROPN
inlawrev-18385	554	4	6	6	NUM
inlawrev-18385	554	5	-	-	SYM
inlawrev-18385	554	6	3.5	3.5	NUM
inlawrev-18385	554	7	-	-	PUNCT
inlawrev-18385	554	8	5	5	NUM
inlawrev-18385	554	9	-	-	SYM
inlawrev-18385	554	10	1	1	NUM
inlawrev-18385	554	11	to	to	PART
inlawrev-18385	554	12	-2	-2	NUM
inlawrev-18385	554	13	)	)	PUNCT
inlawrev-18385	554	14	.	.	PUNCT
inlawrev-18385	555	1	104	104	X
inlawrev-18385	555	2	.	.	PUNCT
inlawrev-18385	556	1	pub	pub	NOUN
inlawrev-18385	556	2	.	.	PUNCT
inlawrev-18385	557	1	l.	l.	PROPN
inlawrev-18385	557	2	no	no	INTJ
inlawrev-18385	557	3	.	.	PROPN
inlawrev-18385	558	1	93	93	NUM
inlawrev-18385	558	2	-	-	SYM
inlawrev-18385	558	3	2013	2013	NUM
inlawrev-18385	558	4	,	,	PUNCT
inlawrev-18385	558	5	§	§	PROPN
inlawrev-18385	558	6	5	5	NUM
inlawrev-18385	558	7	,	,	PUNCT
inlawrev-18385	558	8	2013	2013	NUM
inlawrev-18385	558	9	ind	ind	NOUN
inlawrev-18385	558	10	.	.	PUNCT
inlawrev-18385	559	1	acts	act	VERB
inlawrev-18385	559	2	713	713	NUM
inlawrev-18385	559	3	,	,	PUNCT
inlawrev-18385	559	4	721	721	NUM
inlawrev-18385	559	5	-	-	SYM
inlawrev-18385	559	6	23	23	NUM
inlawrev-18385	559	7	(	(	PUNCT
inlawrev-18385	559	8	amending	amend	VERB
inlawrev-18385	559	9	ind	ind	NOUN
inlawrev-18385	559	10	.	.	PUNCT
inlawrev-18385	560	1	code	code	PROPN
inlawrev-18385	560	2	§	§	PROPN
inlawrev-18385	560	3	6	6	NUM
inlawrev-18385	560	4	-	-	SYM
inlawrev-18385	560	5	5.5	5.5	NUM
inlawrev-18385	560	6	-	-	PUNCT
inlawrev-18385	560	7	2	2	NUM
inlawrev-18385	560	8	-	-	PUNCT
inlawrev-18385	560	9	1	1	NUM
inlawrev-18385	560	10	)	)	PUNCT
inlawrev-18385	560	11	.	.	PUNCT
inlawrev-18385	561	1	105	105	NUM
inlawrev-18385	561	2	.	.	PUNCT
inlawrev-18385	562	1	the	the	DET
inlawrev-18385	562	2	tax	tax	NOUN
inlawrev-18385	562	3	on	on	ADP
inlawrev-18385	562	4	financial	financial	ADJ
inlawrev-18385	562	5	institutions	institution	NOUN
inlawrev-18385	562	6	uses	use	VERB
inlawrev-18385	562	7	definitions	definition	NOUN
inlawrev-18385	562	8	from	from	ADP
inlawrev-18385	562	9	indiana	indiana	PROPN
inlawrev-18385	562	10	code	code	PROPN
inlawrev-18385	562	11	§	§	PROPN
inlawrev-18385	562	12	6	6	NUM
inlawrev-18385	562	13	-	-	SYM
inlawrev-18385	562	14	3	3	NUM
inlawrev-18385	562	15	-	-	PUNCT
inlawrev-18385	562	16	1	1	NUM
inlawrev-18385	562	17	-	-	SYM
inlawrev-18385	562	18	11	11	NUM
inlawrev-18385	562	19	.	.	PUNCT
inlawrev-18385	563	1	ind	ind	PROPN
inlawrev-18385	563	2	.	.	PUNCT
inlawrev-18385	564	1	code	code	PROPN
inlawrev-18385	564	2	§	§	PROPN
inlawrev-18385	564	3	6	6	NUM
inlawrev-18385	564	4	-	-	SYM
inlawrev-18385	564	5	5.5	5.5	NUM
inlawrev-18385	564	6	-	-	PUNCT
inlawrev-18385	564	7	1	1	NUM
inlawrev-18385	564	8	-	-	SYM
inlawrev-18385	564	9	11	11	NUM
inlawrev-18385	564	10	.	.	PUNCT
inlawrev-18385	565	1	as	as	SCONJ
inlawrev-18385	565	2	noted	note	VERB
inlawrev-18385	565	3	above	above	ADV
inlawrev-18385	565	4	,	,	PUNCT
inlawrev-18385	565	5	the	the	DET
inlawrev-18385	565	6	ga	ga	PROPN
inlawrev-18385	565	7	revised	revise	VERB
inlawrev-18385	565	8	that	that	DET
inlawrev-18385	565	9	section	section	NOUN
inlawrev-18385	565	10	to	to	PART
inlawrev-18385	565	11	update	update	VERB
inlawrev-18385	565	12	the	the	DET
inlawrev-18385	565	13	applicable	applicable	ADJ
inlawrev-18385	565	14	irc	irc	PROPN
inlawrev-18385	565	15	version	version	NOUN
inlawrev-18385	565	16	.	.	PUNCT
inlawrev-18385	566	1	see	see	VERB
inlawrev-18385	566	2	supra	supra	PROPN
inlawrev-18385	566	3	note	note	VERB
inlawrev-18385	566	4	73	73	NUM
inlawrev-18385	566	5	and	and	CCONJ
inlawrev-18385	566	6	accompanying	accompany	VERB
inlawrev-18385	566	7	text	text	NOUN
inlawrev-18385	566	8	.	.	PUNCT
inlawrev-18385	567	1	106	106	NUM
inlawrev-18385	567	2	.	.	PUNCT
inlawrev-18385	568	1	pub	pub	NOUN
inlawrev-18385	568	2	.	.	PUNCT
inlawrev-18385	569	1	l.	l.	PROPN
inlawrev-18385	569	2	no	no	INTJ
inlawrev-18385	569	3	.	.	PROPN
inlawrev-18385	570	1	205	205	NUM
inlawrev-18385	570	2	-	-	SYM
inlawrev-18385	570	3	2013	2013	NUM
inlawrev-18385	570	4	,	,	PUNCT
inlawrev-18385	570	5	§	§	PROPN
inlawrev-18385	570	6	124	124	NUM
inlawrev-18385	570	7	,	,	PUNCT
inlawrev-18385	570	8	2013	2013	NUM
inlawrev-18385	570	9	ind	ind	NOUN
inlawrev-18385	570	10	.	.	PUNCT
inlawrev-18385	571	1	acts	act	VERB
inlawrev-18385	571	2	2141	2141	NUM
inlawrev-18385	571	3	,	,	PUNCT
inlawrev-18385	571	4	2522	2522	NUM
inlawrev-18385	571	5	-	-	SYM
inlawrev-18385	571	6	28	28	NUM
inlawrev-18385	571	7	(	(	PUNCT
inlawrev-18385	571	8	amending	amend	VERB
inlawrev-18385	571	9	ind	ind	NOUN
inlawrev-18385	571	10	.	.	PUNCT
inlawrev-18385	572	1	code	code	PROPN
inlawrev-18385	572	2	§	§	PROPN
inlawrev-18385	572	3	65.5	65.5	NUM
inlawrev-18385	572	4	-	-	SYM
inlawrev-18385	572	5	1	1	NUM
inlawrev-18385	572	6	-	-	PUNCT
inlawrev-18385	572	7	2	2	NUM
inlawrev-18385	572	8	)	)	PUNCT
inlawrev-18385	572	9	.	.	PUNCT
inlawrev-18385	573	1	107	107	NUM
inlawrev-18385	573	2	.	.	PUNCT
inlawrev-18385	574	1	i	i	PRON
inlawrev-18385	574	2	d.	d.	PROPN
inlawrev-18385	574	3	§	§	PROPN
inlawrev-18385	574	4	362	362	NUM
inlawrev-18385	574	5	,	,	PUNCT
inlawrev-18385	574	6	2013	2013	NUM
inlawrev-18385	574	7	ind	ind	NOUN
inlawrev-18385	574	8	.	.	PUNCT
inlawrev-18385	575	1	acts	act	VERB
inlawrev-18385	575	2	at	at	ADP
inlawrev-18385	575	3	2743	2743	NUM
inlawrev-18385	575	4	-	-	SYM
inlawrev-18385	575	5	44	44	NUM
inlawrev-18385	575	6	.	.	PUNCT
inlawrev-18385	575	7	108	108	NUM
inlawrev-18385	575	8	.	.	PUNCT
inlawrev-18385	576	1	the	the	DET
inlawrev-18385	576	2	ga	ga	PROPN
inlawrev-18385	576	3	adjusted	adjust	VERB
inlawrev-18385	576	4	the	the	DET
inlawrev-18385	576	5	indiana	indiana	NOUN
inlawrev-18385	576	6	-	-	PUNCT
inlawrev-18385	576	7	specific	specific	ADJ
inlawrev-18385	576	8	version	version	NOUN
inlawrev-18385	576	9	of	of	ADP
inlawrev-18385	576	10	the	the	DET
inlawrev-18385	576	11	irc	irc	PROPN
inlawrev-18385	576	12	’s	’s	PART
inlawrev-18385	576	13	“	"	PUNCT
inlawrev-18385	576	14	adjusted	adjust	VERB
inlawrev-18385	576	15	gross	gross	ADJ
inlawrev-18385	576	16	income	income	NOUN
inlawrev-18385	576	17	”	"	PUNCT
inlawrev-18385	576	18	definition	definition	NOUN
inlawrev-18385	576	19	used	use	VERB
inlawrev-18385	576	20	in	in	ADP
inlawrev-18385	576	21	the	the	DET
inlawrev-18385	576	22	tax	tax	NOUN
inlawrev-18385	576	23	on	on	ADP
inlawrev-18385	576	24	financial	financial	ADJ
inlawrev-18385	576	25	institutions	institution	NOUN
inlawrev-18385	576	26	in	in	ADP
inlawrev-18385	576	27	the	the	DET
inlawrev-18385	576	28	following	following	ADJ
inlawrev-18385	576	29	manner	manner	NOUN
inlawrev-18385	576	30	,	,	PUNCT
inlawrev-18385	576	31	effective	effective	ADJ
inlawrev-18385	576	32	for	for	ADP
inlawrev-18385	576	33	the	the	DET
inlawrev-18385	576	34	following	follow	VERB
inlawrev-18385	576	35	taxable	taxable	ADJ
inlawrev-18385	576	36	years	year	NOUN
inlawrev-18385	576	37	:	:	PUNCT
inlawrev-18385	576	38	1	1	X
inlawrev-18385	576	39	.	.	X
inlawrev-18385	576	40	removal	removal	NOUN
inlawrev-18385	576	41	of	of	ADP
inlawrev-18385	576	42	the	the	DET
inlawrev-18385	576	43	add	add	NOUN
inlawrev-18385	576	44	back	back	ADP
inlawrev-18385	576	45	that	that	PRON
inlawrev-18385	576	46	neutralized	neutralize	VERB
inlawrev-18385	576	47	the	the	DET
inlawrev-18385	576	48	classification	classification	NOUN
inlawrev-18385	576	49	of	of	ADP
inlawrev-18385	576	50	“	"	PUNCT
inlawrev-18385	576	51	qualified	qualified	ADJ
inlawrev-18385	576	52	restaurant	restaurant	NOUN
inlawrev-18385	576	53	property	property	NOUN
inlawrev-18385	576	54	”	"	PUNCT
inlawrev-18385	576	55	as	as	ADP
inlawrev-18385	576	56	15	15	NUM
inlawrev-18385	576	57	-	-	PUNCT
inlawrev-18385	576	58	year	year	NOUN
inlawrev-18385	576	59	property	property	NOUN
inlawrev-18385	576	60	under	under	ADP
inlawrev-18385	576	61	i.r.c	i.r.c	NOUN
inlawrev-18385	576	62	.	.	PUNCT
inlawrev-18385	577	1	§	§	PROPN
inlawrev-18385	577	2	168(e)(3)(e)(v	168(e)(3)(e)(v	NUM
inlawrev-18385	577	3	)	)	PUNCT
inlawrev-18385	577	4	for	for	ADP
inlawrev-18385	577	5	taxable	taxable	ADJ
inlawrev-18385	577	6	years	year	NOUN
inlawrev-18385	577	7	beginning	begin	VERB
inlawrev-18385	577	8	after	after	ADP
inlawrev-18385	577	9	12/31/2011	12/31/2011	NUM
inlawrev-18385	577	10	,	,	PUNCT
inlawrev-18385	577	11	2	2	NUM
inlawrev-18385	577	12	.	.	PUNCT
inlawrev-18385	577	13	removal	removal	NOUN
inlawrev-18385	577	14	of	of	ADP
inlawrev-18385	577	15	the	the	DET
inlawrev-18385	577	16	add	add	NOUN
inlawrev-18385	577	17	back	back	ADP
inlawrev-18385	577	18	that	that	PRON
inlawrev-18385	577	19	neutralized	neutralize	VERB
inlawrev-18385	577	20	the	the	DET
inlawrev-18385	577	21	classification	classification	NOUN
inlawrev-18385	577	22	of	of	ADP
inlawrev-18385	577	23	“	"	PUNCT
inlawrev-18385	577	24	qualified	qualified	ADJ
inlawrev-18385	577	25	retail	retail	ADJ
inlawrev-18385	577	26	improvement	improvement	NOUN
inlawrev-18385	577	27	property	property	NOUN
inlawrev-18385	577	28	”	"	PUNCT
inlawrev-18385	577	29	as	as	ADP
inlawrev-18385	577	30	15	15	NUM
inlawrev-18385	577	31	-	-	PUNCT
inlawrev-18385	577	32	year	year	NOUN
inlawrev-18385	577	33	property	property	NOUN
inlawrev-18385	577	34	under	under	ADP
inlawrev-18385	577	35	i.r.c	i.r.c	NOUN
inlawrev-18385	577	36	.	.	PUNCT
inlawrev-18385	578	1	§	§	PROPN
inlawrev-18385	578	2	168(e)(3)(e)(ix	168(e)(3)(e)(ix	NUM
inlawrev-18385	578	3	)	)	PUNCT
inlawrev-18385	578	4	for	for	ADP
inlawrev-18385	578	5	2014	2014	NUM
inlawrev-18385	578	6	]	]	X
inlawrev-18385	578	7	taxation	taxation	NOUN
inlawrev-18385	578	8	1187	1187	NUM
inlawrev-18385	578	9	h.	h.	NOUN
inlawrev-18385	578	10	excise	excise	NOUN
inlawrev-18385	578	11	taxes	taxis	NOUN
inlawrev-18385	578	12	and	and	CCONJ
inlawrev-18385	578	13	other	other	ADJ
inlawrev-18385	578	14	miscellaneous	miscellaneous	ADJ
inlawrev-18385	578	15	taxes	taxis	NOUN
inlawrev-18385	578	16	finally	finally	ADV
inlawrev-18385	578	17	,	,	PUNCT
inlawrev-18385	578	18	the	the	DET
inlawrev-18385	578	19	ga	ga	PROPN
inlawrev-18385	578	20	worked	work	VERB
inlawrev-18385	578	21	on	on	ADP
inlawrev-18385	578	22	a	a	DET
inlawrev-18385	578	23	number	number	NOUN
inlawrev-18385	578	24	of	of	ADP
inlawrev-18385	578	25	excises	excise	NOUN
inlawrev-18385	578	26	taxes	taxis	NOUN
inlawrev-18385	578	27	and	and	CCONJ
inlawrev-18385	578	28	other	other	ADJ
inlawrev-18385	578	29	miscellaneous	miscellaneous	ADJ
inlawrev-18385	578	30	taxes	taxis	NOUN
inlawrev-18385	578	31	during	during	ADP
inlawrev-18385	578	32	2013	2013	NUM
inlawrev-18385	578	33	.	.	PUNCT
inlawrev-18385	579	1	while	while	SCONJ
inlawrev-18385	579	2	most	most	ADJ
inlawrev-18385	579	3	of	of	ADP
inlawrev-18385	579	4	the	the	DET
inlawrev-18385	579	5	affected	affected	ADJ
inlawrev-18385	579	6	taxes	taxis	NOUN
inlawrev-18385	579	7	were	be	AUX
inlawrev-18385	579	8	connected	connect	VERB
inlawrev-18385	579	9	to	to	ADP
inlawrev-18385	579	10	motor	motor	NOUN
inlawrev-18385	579	11	vehicles	vehicle	NOUN
inlawrev-18385	579	12	and	and	CCONJ
inlawrev-18385	579	13	fuel	fuel	NOUN
inlawrev-18385	579	14	,	,	PUNCT
inlawrev-18385	579	15	the	the	DET
inlawrev-18385	579	16	ga	ga	PROPN
inlawrev-18385	579	17	also	also	ADV
inlawrev-18385	579	18	created	create	VERB
inlawrev-18385	579	19	a	a	DET
inlawrev-18385	579	20	new	new	ADJ
inlawrev-18385	579	21	admissions	admission	NOUN
inlawrev-18385	579	22	fee	fee	NOUN
inlawrev-18385	579	23	for	for	ADP
inlawrev-18385	579	24	certain	certain	ADJ
inlawrev-18385	579	25	motorsports	motorsport	NOUN
inlawrev-18385	579	26	events,109	events,109	PROPN
inlawrev-18385	579	27	made	make	VERB
inlawrev-18385	579	28	it	it	PRON
inlawrev-18385	579	29	clear	clear	ADJ
inlawrev-18385	579	30	that	that	SCONJ
inlawrev-18385	579	31	the	the	DET
inlawrev-18385	579	32	tax	tax	NOUN
inlawrev-18385	579	33	imposed	impose	VERB
inlawrev-18385	579	34	on	on	ADP
inlawrev-18385	579	35	distributing	distribute	VERB
inlawrev-18385	579	36	tobacco	tobacco	NOUN
inlawrev-18385	579	37	products	product	NOUN
inlawrev-18385	579	38	in	in	ADP
inlawrev-18385	579	39	indiana	indiana	PROPN
inlawrev-18385	579	40	applies	apply	VERB
inlawrev-18385	579	41	to	to	ADP
inlawrev-18385	579	42	persons	person	NOUN
inlawrev-18385	579	43	“	"	PUNCT
inlawrev-18385	579	44	sell[ing	sell[e	VERB
inlawrev-18385	579	45	]	]	PUNCT
inlawrev-18385	579	46	tobacco	tobacco	NOUN
inlawrev-18385	579	47	products	product	NOUN
inlawrev-18385	579	48	through	through	ADP
inlawrev-18385	579	49	an	an	DET
inlawrev-18385	579	50	internet	internet	NOUN
inlawrev-18385	579	51	website,”110	website,”110	NOUN
inlawrev-18385	579	52	and	and	CCONJ
inlawrev-18385	579	53	modified	modify	VERB
inlawrev-18385	579	54	the	the	DET
inlawrev-18385	579	55	taxes	taxis	NOUN
inlawrev-18385	579	56	applicable	applicable	ADJ
inlawrev-18385	579	57	to	to	ADP
inlawrev-18385	579	58	certain	certain	ADJ
inlawrev-18385	579	59	types	type	NOUN
inlawrev-18385	579	60	of	of	ADP
inlawrev-18385	579	61	gambling	gambling	NOUN
inlawrev-18385	579	62	activities	activity	NOUN
inlawrev-18385	579	63	in	in	ADP
inlawrev-18385	579	64	indiana.111	indiana.111	PROPN
inlawrev-18385	579	65	finally	finally	ADV
inlawrev-18385	579	66	,	,	PUNCT
inlawrev-18385	579	67	the	the	DET
inlawrev-18385	579	68	ga	ga	PROPN
inlawrev-18385	579	69	tweaked	tweak	VERB
inlawrev-18385	579	70	a	a	DET
inlawrev-18385	579	71	few	few	ADJ
inlawrev-18385	579	72	city	city	NOUN
inlawrev-18385	579	73	-	-	PUNCT
inlawrev-18385	579	74	specific	specific	ADJ
inlawrev-18385	579	75	food	food	NOUN
inlawrev-18385	579	76	and	and	CCONJ
inlawrev-18385	579	77	beverage	beverage	NOUN
inlawrev-18385	579	78	taxes112	taxes112	PROPN
inlawrev-18385	579	79	and	and	CCONJ
inlawrev-18385	579	80	extended	extend	VERB
inlawrev-18385	579	81	the	the	DET
inlawrev-18385	579	82	liquor	liquor	NOUN
inlawrev-18385	579	83	excise	excise	NOUN
inlawrev-18385	579	84	tax	tax	NOUN
inlawrev-18385	579	85	to	to	ADP
inlawrev-18385	579	86	permittees	permittee	NOUN
inlawrev-18385	579	87	holding	hold	VERB
inlawrev-18385	579	88	an	an	DET
inlawrev-18385	579	89	“	"	PUNCT
inlawrev-18385	579	90	artisan	artisan	ADJ
inlawrev-18385	579	91	distiller	distiller	NOUN
inlawrev-18385	579	92	’s	’s	PART
inlawrev-18385	579	93	permit	permit	NOUN
inlawrev-18385	579	94	.	.	PUNCT
inlawrev-18385	580	1	”113	”113	PUNCT
inlawrev-18385	581	1	on	on	ADP
inlawrev-18385	581	2	the	the	DET
inlawrev-18385	581	3	motor	motor	NOUN
inlawrev-18385	581	4	vehicle	vehicle	NOUN
inlawrev-18385	581	5	and	and	CCONJ
inlawrev-18385	581	6	fuel	fuel	NOUN
inlawrev-18385	581	7	front	front	NOUN
inlawrev-18385	581	8	,	,	PUNCT
inlawrev-18385	581	9	the	the	DET
inlawrev-18385	581	10	ga	ga	PROPN
inlawrev-18385	581	11	repealed	repeal	VERB
inlawrev-18385	581	12	the	the	DET
inlawrev-18385	581	13	special	special	ADJ
inlawrev-18385	581	14	fuel	fuel	NOUN
inlawrev-18385	581	15	tax	tax	NOUN
inlawrev-18385	581	16	in	in	ADP
inlawrev-18385	581	17	chapter	chapter	NOUN
inlawrev-18385	581	18	2.1	2.1	NUM
inlawrev-18385	581	19	of	of	ADP
inlawrev-18385	581	20	indiana	indiana	PROPN
inlawrev-18385	581	21	code	code	PROPN
inlawrev-18385	581	22	section	section	NOUN
inlawrev-18385	581	23	6	6	NUM
inlawrev-18385	581	24	-	-	SYM
inlawrev-18385	581	25	6	6	NUM
inlawrev-18385	581	26	effective	effective	ADJ
inlawrev-18385	581	27	january	january	PROPN
inlawrev-18385	581	28	1	1	NUM
inlawrev-18385	581	29	,	,	PUNCT
inlawrev-18385	581	30	2014.114	2014.114	NUM
inlawrev-18385	581	31	the	the	DET
inlawrev-18385	581	32	ga	ga	PROPN
inlawrev-18385	581	33	also	also	ADV
inlawrev-18385	581	34	created	create	VERB
inlawrev-18385	581	35	the	the	DET
inlawrev-18385	581	36	aviation	aviation	NOUN
inlawrev-18385	581	37	fuel	fuel	NOUN
inlawrev-18385	581	38	excise	excise	NOUN
inlawrev-18385	581	39	tax	tax	NOUN
inlawrev-18385	581	40	for	for	ADP
inlawrev-18385	581	41	purchases	purchase	NOUN
inlawrev-18385	581	42	after	after	ADP
inlawrev-18385	581	43	june	june	PROPN
inlawrev-18385	581	44	30	30	NUM
inlawrev-18385	581	45	,	,	PUNCT
inlawrev-18385	581	46	2013.115	2013.115	NUM
inlawrev-18385	581	47	taxable	taxable	ADJ
inlawrev-18385	581	48	years	year	NOUN
inlawrev-18385	581	49	beginning	begin	VERB
inlawrev-18385	581	50	after	after	ADP
inlawrev-18385	581	51	12/31/2011	12/31/2011	NUM
inlawrev-18385	581	52	,	,	PUNCT
inlawrev-18385	581	53	3	3	NUM
inlawrev-18385	581	54	.	.	PUNCT
inlawrev-18385	581	55	removal	removal	NOUN
inlawrev-18385	581	56	of	of	ADP
inlawrev-18385	581	57	the	the	DET
inlawrev-18385	581	58	add	add	NOUN
inlawrev-18385	581	59	back	back	ADP
inlawrev-18385	581	60	that	that	PRON
inlawrev-18385	581	61	neutralized	neutralize	VERB
inlawrev-18385	581	62	the	the	DET
inlawrev-18385	581	63	i.r.c	i.r.c	NOUN
inlawrev-18385	581	64	.	.	PUNCT
inlawrev-18385	582	1	§	§	PROPN
inlawrev-18385	582	2	198	198	NUM
inlawrev-18385	582	3	deduction	deduction	NOUN
inlawrev-18385	582	4	for	for	ADP
inlawrev-18385	582	5	expensing	expense	VERB
inlawrev-18385	582	6	of	of	ADP
inlawrev-18385	582	7	environmental	environmental	ADJ
inlawrev-18385	582	8	remediation	remediation	NOUN
inlawrev-18385	582	9	costs	cost	NOUN
inlawrev-18385	582	10	for	for	ADP
inlawrev-18385	582	11	taxable	taxable	ADJ
inlawrev-18385	582	12	years	year	NOUN
inlawrev-18385	582	13	beginning	begin	VERB
inlawrev-18385	582	14	after	after	ADP
inlawrev-18385	582	15	12/31/2012	12/31/2012	NUM
inlawrev-18385	582	16	,	,	PUNCT
inlawrev-18385	582	17	4	4	NUM
inlawrev-18385	582	18	.	.	PUNCT
inlawrev-18385	583	1	removal	removal	NOUN
inlawrev-18385	583	2	of	of	ADP
inlawrev-18385	583	3	the	the	DET
inlawrev-18385	583	4	add	add	NOUN
inlawrev-18385	583	5	back	back	ADP
inlawrev-18385	583	6	that	that	PRON
inlawrev-18385	583	7	neutralized	neutralize	VERB
inlawrev-18385	583	8	the	the	DET
inlawrev-18385	583	9	i.r.c	i.r.c	NOUN
inlawrev-18385	583	10	.	.	PUNCT
inlawrev-18385	584	1	§	§	PROPN
inlawrev-18385	584	2	179e	179e	PROPN
inlawrev-18385	584	3	deduction	deduction	NOUN
inlawrev-18385	584	4	for	for	ADP
inlawrev-18385	584	5	expensing	expense	VERB
inlawrev-18385	584	6	of	of	ADP
inlawrev-18385	584	7	any	any	DET
inlawrev-18385	584	8	qualified	qualified	ADJ
inlawrev-18385	584	9	advanced	advanced	ADJ
inlawrev-18385	584	10	mine	mine	NOUN
inlawrev-18385	584	11	safety	safety	NOUN
inlawrev-18385	584	12	equipment	equipment	NOUN
inlawrev-18385	584	13	property	property	NOUN
inlawrev-18385	584	14	for	for	ADP
inlawrev-18385	584	15	taxable	taxable	ADJ
inlawrev-18385	584	16	years	year	NOUN
inlawrev-18385	584	17	beginning	begin	VERB
inlawrev-18385	584	18	after	after	ADP
inlawrev-18385	584	19	12/31/2011	12/31/2011	NUM
inlawrev-18385	584	20	,	,	PUNCT
inlawrev-18385	584	21	5	5	NUM
inlawrev-18385	584	22	.	.	PUNCT
inlawrev-18385	585	1	removal	removal	NOUN
inlawrev-18385	585	2	of	of	ADP
inlawrev-18385	585	3	the	the	DET
inlawrev-18385	585	4	add	add	NOUN
inlawrev-18385	585	5	back	back	ADP
inlawrev-18385	585	6	that	that	PRON
inlawrev-18385	585	7	neutralized	neutralize	VERB
inlawrev-18385	585	8	the	the	DET
inlawrev-18385	585	9	classification	classification	NOUN
inlawrev-18385	585	10	of	of	ADP
inlawrev-18385	585	11	“	"	PUNCT
inlawrev-18385	585	12	qualified	qualified	ADJ
inlawrev-18385	585	13	leasehold	leasehold	NOUN
inlawrev-18385	585	14	improvement	improvement	NOUN
inlawrev-18385	585	15	property	property	NOUN
inlawrev-18385	585	16	”	"	PUNCT
inlawrev-18385	585	17	as	as	ADP
inlawrev-18385	585	18	15	15	NUM
inlawrev-18385	585	19	-	-	PUNCT
inlawrev-18385	585	20	year	year	NOUN
inlawrev-18385	585	21	property	property	NOUN
inlawrev-18385	585	22	under	under	ADP
inlawrev-18385	585	23	i.r.c	i.r.c	NOUN
inlawrev-18385	585	24	.	.	PUNCT
inlawrev-18385	586	1	§	§	PROPN
inlawrev-18385	586	2	168(e)(3)(e)(iv	168(e)(3)(e)(iv	NUM
inlawrev-18385	586	3	)	)	PUNCT
inlawrev-18385	586	4	for	for	ADP
inlawrev-18385	586	5	taxable	taxable	ADJ
inlawrev-18385	586	6	years	year	NOUN
inlawrev-18385	586	7	beginning	begin	VERB
inlawrev-18385	586	8	after	after	ADP
inlawrev-18385	586	9	12/31/2011	12/31/2011	NUM
inlawrev-18385	586	10	,	,	PUNCT
inlawrev-18385	586	11	6	6	NUM
inlawrev-18385	586	12	.	.	PUNCT
inlawrev-18385	586	13	removal	removal	NOUN
inlawrev-18385	586	14	of	of	ADP
inlawrev-18385	586	15	the	the	DET
inlawrev-18385	586	16	add	add	NOUN
inlawrev-18385	586	17	back	back	ADP
inlawrev-18385	586	18	that	that	PRON
inlawrev-18385	586	19	neutralized	neutralize	VERB
inlawrev-18385	586	20	the	the	DET
inlawrev-18385	586	21	classification	classification	NOUN
inlawrev-18385	586	22	of	of	ADP
inlawrev-18385	586	23	a	a	DET
inlawrev-18385	586	24	“	"	PUNCT
inlawrev-18385	586	25	motorsports	motorsport	NOUN
inlawrev-18385	586	26	entertainment	entertainment	NOUN
inlawrev-18385	586	27	complex	complex	NOUN
inlawrev-18385	586	28	”	"	PUNCT
inlawrev-18385	586	29	as	as	ADP
inlawrev-18385	586	30	7	7	NUM
inlawrev-18385	586	31	-	-	PUNCT
inlawrev-18385	586	32	year	year	NOUN
inlawrev-18385	586	33	property	property	NOUN
inlawrev-18385	586	34	under	under	ADP
inlawrev-18385	586	35	i.r.c	i.r.c	NOUN
inlawrev-18385	586	36	.	.	PUNCT
inlawrev-18385	587	1	§	§	PROPN
inlawrev-18385	587	2	168(e)(3)(c)(ii	168(e)(3)(c)(ii	NUM
inlawrev-18385	587	3	)	)	PUNCT
inlawrev-18385	587	4	for	for	ADP
inlawrev-18385	587	5	taxable	taxable	ADJ
inlawrev-18385	587	6	years	year	NOUN
inlawrev-18385	587	7	beginning	begin	VERB
inlawrev-18385	587	8	after	after	ADP
inlawrev-18385	587	9	12/31/2011	12/31/2011	NUM
inlawrev-18385	587	10	,	,	PUNCT
inlawrev-18385	587	11	7	7	NUM
inlawrev-18385	587	12	.	.	PUNCT
inlawrev-18385	587	13	removal	removal	NOUN
inlawrev-18385	587	14	of	of	ADP
inlawrev-18385	587	15	the	the	DET
inlawrev-18385	587	16	add	add	NOUN
inlawrev-18385	587	17	back	back	ADP
inlawrev-18385	587	18	that	that	PRON
inlawrev-18385	587	19	tied	tie	VERB
inlawrev-18385	587	20	the	the	DET
inlawrev-18385	587	21	i.r.c	i.r.c	NOUN
inlawrev-18385	587	22	.	.	PUNCT
inlawrev-18385	588	1	§	§	PROPN
inlawrev-18385	588	2	195	195	NUM
inlawrev-18385	588	3	deduction	deduction	NOUN
inlawrev-18385	588	4	for	for	ADP
inlawrev-18385	588	5	start	start	NOUN
inlawrev-18385	588	6	-	-	PUNCT
inlawrev-18385	588	7	up	up	ADP
inlawrev-18385	588	8	expenditures	expenditure	NOUN
inlawrev-18385	588	9	to	to	ADP
inlawrev-18385	588	10	the	the	DET
inlawrev-18385	588	11	pre	pre	NOUN
inlawrev-18385	588	12	-	-	PROPN
inlawrev-18385	588	13	p.l	p.l	ADJ
inlawrev-18385	588	14	.	.	NOUN
inlawrev-18385	588	15	111	111	NUM
inlawrev-18385	588	16	-	-	SYM
inlawrev-18385	588	17	240	240	NUM
inlawrev-18385	588	18	version	version	NOUN
inlawrev-18385	588	19	of	of	ADP
inlawrev-18385	588	20	that	that	DET
inlawrev-18385	588	21	section	section	NOUN
inlawrev-18385	588	22	for	for	ADP
inlawrev-18385	588	23	taxable	taxable	ADJ
inlawrev-18385	588	24	years	year	NOUN
inlawrev-18385	588	25	beginning	begin	VERB
inlawrev-18385	588	26	after	after	ADP
inlawrev-18385	588	27	12/31/2012	12/31/2012	NUM
inlawrev-18385	588	28	,	,	PUNCT
inlawrev-18385	588	29	and	and	CCONJ
inlawrev-18385	588	30	8	8	NUM
inlawrev-18385	588	31	.	.	PUNCT
inlawrev-18385	589	1	removal	removal	NOUN
inlawrev-18385	589	2	of	of	ADP
inlawrev-18385	589	3	the	the	DET
inlawrev-18385	589	4	add	add	NOUN
inlawrev-18385	589	5	back	back	ADP
inlawrev-18385	589	6	that	that	PRON
inlawrev-18385	589	7	tied	tie	VERB
inlawrev-18385	589	8	the	the	DET
inlawrev-18385	589	9	i.r.c	i.r.c	NOUN
inlawrev-18385	589	10	.	.	PUNCT
inlawrev-18385	590	1	§	§	PROPN
inlawrev-18385	590	2	1374(d)(7	1374(d)(7	NUM
inlawrev-18385	590	3	)	)	PUNCT
inlawrev-18385	590	4	net	net	NOUN
inlawrev-18385	590	5	recognized	recognize	VERB
inlawrev-18385	590	6	built	build	VERB
inlawrev-18385	590	7	-	-	PUNCT
inlawrev-18385	590	8	in	in	ADP
inlawrev-18385	590	9	gain	gain	NOUN
inlawrev-18385	590	10	recognition	recognition	NOUN
inlawrev-18385	590	11	for	for	ADP
inlawrev-18385	590	12	s	s	PROPN
inlawrev-18385	590	13	corporations	corporation	NOUN
inlawrev-18385	590	14	to	to	ADP
inlawrev-18385	590	15	the	the	DET
inlawrev-18385	590	16	pre	pre	NOUN
inlawrev-18385	590	17	-	-	PROPN
inlawrev-18385	590	18	p.l	p.l	ADJ
inlawrev-18385	590	19	.	.	NOUN
inlawrev-18385	590	20	111	111	NUM
inlawrev-18385	590	21	-	-	SYM
inlawrev-18385	590	22	240	240	NUM
inlawrev-18385	590	23	version	version	NOUN
inlawrev-18385	590	24	of	of	ADP
inlawrev-18385	590	25	that	that	DET
inlawrev-18385	590	26	section	section	NOUN
inlawrev-18385	590	27	was	be	AUX
inlawrev-18385	590	28	also	also	ADV
inlawrev-18385	590	29	removed	remove	VERB
inlawrev-18385	590	30	for	for	ADP
inlawrev-18385	590	31	taxable	taxable	ADJ
inlawrev-18385	590	32	years	year	NOUN
inlawrev-18385	590	33	beginning	begin	VERB
inlawrev-18385	590	34	after	after	ADP
inlawrev-18385	590	35	12/31/2011	12/31/2011	NUM
inlawrev-18385	590	36	.	.	PUNCT
inlawrev-18385	591	1	i	i	PRON
inlawrev-18385	591	2	d.	d.	PROPN
inlawrev-18385	591	3	§	§	PROPN
inlawrev-18385	591	4	§	§	PROPN
inlawrev-18385	591	5	124	124	NUM
inlawrev-18385	591	6	,	,	PUNCT
inlawrev-18385	591	7	362	362	NUM
inlawrev-18385	591	8	,	,	PUNCT
inlawrev-18385	591	9	2013	2013	NUM
inlawrev-18385	591	10	ind	ind	NOUN
inlawrev-18385	591	11	.	.	PUNCT
inlawrev-18385	592	1	acts	act	VERB
inlawrev-18385	592	2	at	at	ADP
inlawrev-18385	592	3	2522	2522	NUM
inlawrev-18385	592	4	-	-	SYM
inlawrev-18385	592	5	28	28	NUM
inlawrev-18385	592	6	,	,	PUNCT
inlawrev-18385	592	7	2743	2743	NUM
inlawrev-18385	592	8	-	-	SYM
inlawrev-18385	592	9	44	44	NUM
inlawrev-18385	592	10	(	(	PUNCT
inlawrev-18385	592	11	amending	amend	VERB
inlawrev-18385	592	12	ind	ind	NOUN
inlawrev-18385	592	13	.	.	PUNCT
inlawrev-18385	593	1	code	code	PROPN
inlawrev-18385	593	2	§	§	PROPN
inlawrev-18385	593	3	6	6	NUM
inlawrev-18385	593	4	-	-	SYM
inlawrev-18385	593	5	5.5	5.5	NUM
inlawrev-18385	593	6	-	-	PUNCT
inlawrev-18385	593	7	1	1	NUM
inlawrev-18385	593	8	-	-	PUNCT
inlawrev-18385	593	9	2	2	NUM
inlawrev-18385	593	10	)	)	PUNCT
inlawrev-18385	593	11	.	.	PUNCT
inlawrev-18385	594	1	109	109	NUM
inlawrev-18385	594	2	.	.	PUNCT
inlawrev-18385	595	1	see	see	VERB
inlawrev-18385	595	2	infra	infra	NOUN
inlawrev-18385	595	3	notes	note	VERB
inlawrev-18385	595	4	137	137	NUM
inlawrev-18385	595	5	-	-	SYM
inlawrev-18385	595	6	41	41	NUM
inlawrev-18385	595	7	and	and	CCONJ
inlawrev-18385	595	8	accompanying	accompany	VERB
inlawrev-18385	595	9	text	text	NOUN
inlawrev-18385	595	10	.	.	PUNCT
inlawrev-18385	596	1	110	110	NUM
inlawrev-18385	596	2	.	.	PUNCT
inlawrev-18385	597	1	pub	pub	NOUN
inlawrev-18385	597	2	.	.	PUNCT
inlawrev-18385	598	1	l.	l.	PROPN
inlawrev-18385	598	2	no	no	INTJ
inlawrev-18385	598	3	.	.	PROPN
inlawrev-18385	599	1	205	205	NUM
inlawrev-18385	599	2	-	-	SYM
inlawrev-18385	599	3	2013	2013	NUM
inlawrev-18385	599	4	,	,	PUNCT
inlawrev-18385	599	5	§	§	PROPN
inlawrev-18385	599	6	129	129	NUM
inlawrev-18385	599	7	,	,	PUNCT
inlawrev-18385	599	8	2013	2013	NUM
inlawrev-18385	599	9	ind	ind	NOUN
inlawrev-18385	599	10	.	.	PUNCT
inlawrev-18385	600	1	acts	act	VERB
inlawrev-18385	600	2	2141	2141	NUM
inlawrev-18385	600	3	,	,	PUNCT
inlawrev-18385	600	4	2538	2538	NUM
inlawrev-18385	600	5	(	(	PUNCT
inlawrev-18385	600	6	amending	amend	VERB
inlawrev-18385	600	7	ind	ind	NOUN
inlawrev-18385	600	8	.	.	PUNCT
inlawrev-18385	601	1	code	code	PROPN
inlawrev-18385	601	2	§	§	PROPN
inlawrev-18385	601	3	6	6	NUM
inlawrev-18385	601	4	-	-	SYM
inlawrev-18385	601	5	7	7	NUM
inlawrev-18385	601	6	-	-	NUM
inlawrev-18385	601	7	27	27	NUM
inlawrev-18385	601	8	)	)	PUNCT
inlawrev-18385	601	9	.	.	PUNCT
inlawrev-18385	602	1	the	the	DET
inlawrev-18385	602	2	internet	internet	NOUN
inlawrev-18385	602	3	distributor	distributor	NOUN
inlawrev-18385	602	4	must	must	AUX
inlawrev-18385	602	5	also	also	ADV
inlawrev-18385	602	6	obtain	obtain	VERB
inlawrev-18385	602	7	a	a	DET
inlawrev-18385	602	8	license	license	NOUN
inlawrev-18385	602	9	before	before	SCONJ
inlawrev-18385	602	10	it	it	PRON
inlawrev-18385	602	11	begins	begin	VERB
inlawrev-18385	602	12	distribution	distribution	NOUN
inlawrev-18385	602	13	into	into	ADP
inlawrev-18385	602	14	the	the	DET
inlawrev-18385	602	15	state	state	NOUN
inlawrev-18385	602	16	.	.	PUNCT
inlawrev-18385	603	1	i	i	PRON
inlawrev-18385	603	2	d.	d.	PROPN
inlawrev-18385	603	3	§	§	PROPN
inlawrev-18385	603	4	130	130	NUM
inlawrev-18385	603	5	,	,	PUNCT
inlawrev-18385	603	6	2013	2013	NUM
inlawrev-18385	603	7	ind	ind	NOUN
inlawrev-18385	603	8	.	.	PUNCT
inlawrev-18385	604	1	acts	act	VERB
inlawrev-18385	604	2	at	at	ADP
inlawrev-18385	604	3	2538	2538	NUM
inlawrev-18385	604	4	-	-	SYM
inlawrev-18385	604	5	39	39	NUM
inlawrev-18385	604	6	(	(	PUNCT
inlawrev-18385	604	7	amending	amend	VERB
inlawrev-18385	604	8	ind	ind	NOUN
inlawrev-18385	604	9	.	.	PUNCT
inlawrev-18385	605	1	code	code	PROPN
inlawrev-18385	605	2	§	§	PROPN
inlawrev-18385	605	3	6	6	NUM
inlawrev-18385	605	4	-	-	SYM
inlawrev-18385	605	5	7	7	NUM
inlawrev-18385	605	6	-	-	PUNCT
inlawrev-18385	605	7	2	2	NUM
inlawrev-18385	605	8	-	-	PUNCT
inlawrev-18385	605	9	8)	8)	NUM
inlawrev-18385	605	10	.	.	NOUN
inlawrev-18385	605	11	111	111	NUM
inlawrev-18385	605	12	.	.	PUNCT
inlawrev-18385	606	1	see	see	VERB
inlawrev-18385	606	2	infra	infra	NOUN
inlawrev-18385	606	3	notes	note	VERB
inlawrev-18385	606	4	142	142	NUM
inlawrev-18385	606	5	-	-	SYM
inlawrev-18385	606	6	51	51	NUM
inlawrev-18385	606	7	and	and	CCONJ
inlawrev-18385	606	8	accompanying	accompany	VERB
inlawrev-18385	606	9	text	text	NOUN
inlawrev-18385	606	10	.	.	PUNCT
inlawrev-18385	607	1	112	112	NUM
inlawrev-18385	607	2	.	.	PUNCT
inlawrev-18385	608	1	see	see	VERB
inlawrev-18385	608	2	,	,	PUNCT
inlawrev-18385	608	3	e.g.	e.g.	ADV
inlawrev-18385	608	4	,	,	PUNCT
inlawrev-18385	608	5	pub	pub	NOUN
inlawrev-18385	608	6	.	.	PUNCT
inlawrev-18385	609	1	l.	l.	PROPN
inlawrev-18385	609	2	no	no	INTJ
inlawrev-18385	609	3	.	.	PROPN
inlawrev-18385	610	1	157	157	NUM
inlawrev-18385	610	2	-	-	SYM
inlawrev-18385	610	3	2013	2013	NUM
inlawrev-18385	610	4	,	,	PUNCT
inlawrev-18385	610	5	§	§	PROPN
inlawrev-18385	610	6	2	2	NUM
inlawrev-18385	610	7	,	,	PUNCT
inlawrev-18385	610	8	2013	2013	NUM
inlawrev-18385	610	9	ind	ind	NOUN
inlawrev-18385	610	10	.	.	PUNCT
inlawrev-18385	611	1	acts	act	VERB
inlawrev-18385	611	2	1150	1150	NUM
inlawrev-18385	611	3	,	,	PUNCT
inlawrev-18385	611	4	1152	1152	NUM
inlawrev-18385	611	5	-	-	SYM
inlawrev-18385	611	6	55	55	NUM
inlawrev-18385	611	7	(	(	PUNCT
inlawrev-18385	611	8	creating	create	VERB
inlawrev-18385	611	9	the	the	DET
inlawrev-18385	611	10	town	town	NOUN
inlawrev-18385	611	11	of	of	ADP
inlawrev-18385	611	12	fishers	fisher	NOUN
inlawrev-18385	611	13	food	food	NOUN
inlawrev-18385	611	14	and	and	CCONJ
inlawrev-18385	611	15	beverage	beverage	NOUN
inlawrev-18385	611	16	tax	tax	NOUN
inlawrev-18385	611	17	and	and	CCONJ
inlawrev-18385	611	18	codified	codify	VERB
inlawrev-18385	611	19	at	at	ADP
inlawrev-18385	611	20	ind	ind	PROPN
inlawrev-18385	611	21	.	.	PUNCT
inlawrev-18385	612	1	code	code	PROPN
inlawrev-18385	612	2	§	§	PROPN
inlawrev-18385	612	3	6	6	NUM
inlawrev-18385	612	4	-	-	SYM
inlawrev-18385	612	5	9	9	NUM
inlawrev-18385	612	6	-	-	SYM
inlawrev-18385	612	7	44	44	NUM
inlawrev-18385	612	8	)	)	PUNCT
inlawrev-18385	612	9	.	.	PUNCT
inlawrev-18385	613	1	113	113	NUM
inlawrev-18385	613	2	.	.	PUNCT
inlawrev-18385	614	1	pub	pub	NOUN
inlawrev-18385	614	2	.	.	PUNCT
inlawrev-18385	615	1	l.	l.	PROPN
inlawrev-18385	615	2	no	no	INTJ
inlawrev-18385	615	3	.	.	PROPN
inlawrev-18385	616	1	109	109	NUM
inlawrev-18385	616	2	-	-	SYM
inlawrev-18385	616	3	2013	2013	NUM
inlawrev-18385	616	4	,	,	PUNCT
inlawrev-18385	616	5	§	§	PROPN
inlawrev-18385	616	6	7	7	NUM
inlawrev-18385	616	7	,	,	PUNCT
inlawrev-18385	616	8	2013	2013	NUM
inlawrev-18385	616	9	ind	ind	NOUN
inlawrev-18385	616	10	.	.	PUNCT
inlawrev-18385	617	1	acts	act	VERB
inlawrev-18385	617	2	798	798	NUM
inlawrev-18385	617	3	,	,	PUNCT
inlawrev-18385	617	4	805	805	NUM
inlawrev-18385	617	5	(	(	PUNCT
inlawrev-18385	617	6	amending	amend	VERB
inlawrev-18385	617	7	ind	ind	NOUN
inlawrev-18385	617	8	.	.	PUNCT
inlawrev-18385	618	1	code	code	PROPN
inlawrev-18385	618	2	§	§	PROPN
inlawrev-18385	618	3	7.1	7.1	NUM
inlawrev-18385	618	4	-	-	SYM
inlawrev-18385	618	5	4	4	NUM
inlawrev-18385	618	6	-	-	PUNCT
inlawrev-18385	618	7	3	3	NUM
inlawrev-18385	618	8	-	-	SYM
inlawrev-18385	618	9	2	2	NUM
inlawrev-18385	618	10	)	)	PUNCT
inlawrev-18385	618	11	.	.	PUNCT
inlawrev-18385	619	1	114	114	NUM
inlawrev-18385	619	2	.	.	PUNCT
inlawrev-18385	620	1	pub	pub	NOUN
inlawrev-18385	620	2	.	.	PUNCT
inlawrev-18385	621	1	l.	l.	PROPN
inlawrev-18385	621	2	no	no	INTJ
inlawrev-18385	621	3	.	.	PROPN
inlawrev-18385	622	1	277	277	NUM
inlawrev-18385	622	2	-	-	SYM
inlawrev-18385	622	3	2013	2013	NUM
inlawrev-18385	622	4	,	,	PUNCT
inlawrev-18385	622	5	§	§	PROPN
inlawrev-18385	622	6	7	7	NUM
inlawrev-18385	622	7	,	,	PUNCT
inlawrev-18385	622	8	2013	2013	NUM
inlawrev-18385	622	9	ind	ind	NOUN
inlawrev-18385	622	10	.	.	PUNCT
inlawrev-18385	623	1	acts	act	VERB
inlawrev-18385	623	2	4137	4137	NUM
inlawrev-18385	623	3	,	,	PUNCT
inlawrev-18385	623	4	4145	4145	NUM
inlawrev-18385	623	5	(	(	PUNCT
inlawrev-18385	623	6	repealing	repeal	VERB
inlawrev-18385	623	7	ind	ind	NOUN
inlawrev-18385	623	8	.	.	PUNCT
inlawrev-18385	624	1	code	code	PROPN
inlawrev-18385	624	2	§	§	PROPN
inlawrev-18385	624	3	6	6	NUM
inlawrev-18385	624	4	-	-	SYM
inlawrev-18385	624	5	6	6	NUM
inlawrev-18385	624	6	-	-	NUM
inlawrev-18385	624	7	2.1	2.1	NUM
inlawrev-18385	624	8	)	)	PUNCT
inlawrev-18385	624	9	.	.	PUNCT
inlawrev-18385	625	1	115	115	NUM
inlawrev-18385	625	2	.	.	PUNCT
inlawrev-18385	626	1	pub	pub	NOUN
inlawrev-18385	626	2	.	.	PUNCT
inlawrev-18385	627	1	l.	l.	PROPN
inlawrev-18385	627	2	no	no	INTJ
inlawrev-18385	627	3	.	.	PUNCT
inlawrev-18385	628	1	288	288	NUM
inlawrev-18385	628	2	-	-	SYM
inlawrev-18385	628	3	2013	2013	NUM
inlawrev-18385	628	4	,	,	PUNCT
inlawrev-18385	628	5	§	§	PROPN
inlawrev-18385	628	6	67	67	NUM
inlawrev-18385	628	7	,	,	PUNCT
inlawrev-18385	628	8	2013	2013	NUM
inlawrev-18385	628	9	ind	ind	NOUN
inlawrev-18385	628	10	.	.	PUNCT
inlawrev-18385	629	1	acts	act	VERB
inlawrev-18385	629	2	4391	4391	NUM
inlawrev-18385	629	3	,	,	PUNCT
inlawrev-18385	629	4	4473	4473	NUM
inlawrev-18385	629	5	-	-	SYM
inlawrev-18385	629	6	75	75	NUM
inlawrev-18385	629	7	(	(	PUNCT
inlawrev-18385	629	8	codified	codify	VERB
inlawrev-18385	629	9	at	at	ADP
inlawrev-18385	629	10	ind	ind	PROPN
inlawrev-18385	629	11	.	.	PUNCT
inlawrev-18385	630	1	code	code	PROPN
inlawrev-18385	630	2	§	§	PROPN
inlawrev-18385	630	3	6	6	NUM
inlawrev-18385	630	4	-	-	SYM
inlawrev-18385	630	5	613	613	NUM
inlawrev-18385	630	6	)	)	PUNCT
inlawrev-18385	630	7	.	.	PUNCT
inlawrev-18385	631	1	1188	1188	NUM
inlawrev-18385	631	2	indiana	indiana	PROPN
inlawrev-18385	631	3	law	law	PROPN
inlawrev-18385	631	4	review	review	NOUN
inlawrev-18385	632	1	[	[	X
inlawrev-18385	632	2	vol	vol	NOUN
inlawrev-18385	632	3	.	.	PUNCT
inlawrev-18385	633	1	47:1173	47:1173	NOUN
inlawrev-18385	633	2	this	this	DET
inlawrev-18385	633	3	new	new	ADJ
inlawrev-18385	633	4	excise	excise	NOUN
inlawrev-18385	633	5	tax	tax	NOUN
inlawrev-18385	633	6	equals	equal	VERB
inlawrev-18385	633	7	$	$	SYM
inlawrev-18385	633	8	0.10	0.10	NUM
inlawrev-18385	633	9	per	per	ADP
inlawrev-18385	633	10	gallon	gallon	NOUN
inlawrev-18385	633	11	“	"	PUNCT
inlawrev-18385	633	12	on	on	ADP
inlawrev-18385	633	13	the	the	DET
inlawrev-18385	633	14	gross	gross	ADJ
inlawrev-18385	633	15	retail	retail	ADJ
inlawrev-18385	633	16	income	income	NOUN
inlawrev-18385	633	17	received	receive	VERB
inlawrev-18385	633	18	by	by	ADP
inlawrev-18385	633	19	a	a	DET
inlawrev-18385	633	20	retailer	retailer	NOUN
inlawrev-18385	633	21	on	on	ADP
inlawrev-18385	633	22	each	each	DET
inlawrev-18385	633	23	gallon	gallon	NOUN
inlawrev-18385	633	24	of	of	ADP
inlawrev-18385	633	25	aviation	aviation	NOUN
inlawrev-18385	633	26	fuel	fuel	NOUN
inlawrev-18385	633	27	purchased	purchase	VERB
inlawrev-18385	633	28	in	in	ADP
inlawrev-18385	633	29	indiana	indiana	PROPN
inlawrev-18385	633	30	.	.	PUNCT
inlawrev-18385	634	1	”116	”116	PROPN
inlawrev-18385	634	2	gross	gross	ADJ
inlawrev-18385	634	3	retail	retail	ADJ
inlawrev-18385	634	4	income	income	NOUN
inlawrev-18385	634	5	excludes	exclude	VERB
inlawrev-18385	634	6	any	any	DET
inlawrev-18385	634	7	federal	federal	ADJ
inlawrev-18385	634	8	excise	excise	NOUN
inlawrev-18385	634	9	taxes,117	taxes,117	ADV
inlawrev-18385	634	10	and	and	CCONJ
inlawrev-18385	634	11	a	a	DET
inlawrev-18385	634	12	retailer	retailer	NOUN
inlawrev-18385	634	13	is	be	AUX
inlawrev-18385	634	14	one	one	NUM
inlawrev-18385	634	15	whose	whose	DET
inlawrev-18385	634	16	business	business	NOUN
inlawrev-18385	634	17	is	be	AUX
inlawrev-18385	634	18	to	to	PART
inlawrev-18385	634	19	sell	sell	VERB
inlawrev-18385	634	20	or	or	CCONJ
inlawrev-18385	634	21	distribute	distribute	VERB
inlawrev-18385	634	22	aviation	aviation	NOUN
inlawrev-18385	634	23	fuel	fuel	NOUN
inlawrev-18385	634	24	to	to	ADP
inlawrev-18385	634	25	an	an	DET
inlawrev-18385	634	26	end	end	NOUN
inlawrev-18385	634	27	user	user	NOUN
inlawrev-18385	634	28	within	within	ADP
inlawrev-18385	634	29	indiana.118	indiana.118	PRON
inlawrev-18385	634	30	the	the	DET
inlawrev-18385	634	31	excise	excise	NOUN
inlawrev-18385	634	32	tax	tax	NOUN
inlawrev-18385	634	33	does	do	AUX
inlawrev-18385	634	34	not	not	PART
inlawrev-18385	634	35	apply	apply	VERB
inlawrev-18385	634	36	if	if	SCONJ
inlawrev-18385	634	37	the	the	DET
inlawrev-18385	634	38	fuel	fuel	NOUN
inlawrev-18385	634	39	“	"	PUNCT
inlawrev-18385	634	40	is	be	AUX
inlawrev-18385	634	41	placed	place	VERB
inlawrev-18385	634	42	into	into	ADP
inlawrev-18385	634	43	the	the	DET
inlawrev-18385	634	44	fuel	fuel	NOUN
inlawrev-18385	634	45	supply	supply	NOUN
inlawrev-18385	634	46	tank	tank	NOUN
inlawrev-18385	634	47	of	of	ADP
inlawrev-18385	634	48	an	an	DET
inlawrev-18385	634	49	aircraft	aircraft	NOUN
inlawrev-18385	634	50	owned	own	VERB
inlawrev-18385	634	51	by	by	ADP
inlawrev-18385	634	52	:	:	PUNCT
inlawrev-18385	634	53	(	(	PUNCT
inlawrev-18385	634	54	1	1	X
inlawrev-18385	634	55	)	)	PUNCT
inlawrev-18385	634	56	the	the	DET
inlawrev-18385	634	57	united	united	PROPN
inlawrev-18385	634	58	states	states	PROPN
inlawrev-18385	634	59	or	or	CCONJ
inlawrev-18385	634	60	an	an	DET
inlawrev-18385	634	61	agency	agency	NOUN
inlawrev-18385	634	62	or	or	CCONJ
inlawrev-18385	634	63	instrumentality	instrumentality	NOUN
inlawrev-18385	634	64	of	of	ADP
inlawrev-18385	634	65	the	the	DET
inlawrev-18385	634	66	united	united	PROPN
inlawrev-18385	634	67	states	states	PROPN
inlawrev-18385	634	68	;	;	PUNCT
inlawrev-18385	634	69	(	(	PUNCT
inlawrev-18385	634	70	2	2	X
inlawrev-18385	634	71	)	)	PUNCT
inlawrev-18385	634	72	the	the	DET
inlawrev-18385	634	73	state	state	NOUN
inlawrev-18385	634	74	of	of	ADP
inlawrev-18385	634	75	indiana	indiana	PROPN
inlawrev-18385	634	76	;	;	PUNCT
inlawrev-18385	634	77	(	(	PUNCT
inlawrev-18385	634	78	3	3	X
inlawrev-18385	634	79	)	)	PUNCT
inlawrev-18385	634	80	the	the	DET
inlawrev-18385	634	81	indiana	indiana	PROPN
inlawrev-18385	634	82	air	air	PROPN
inlawrev-18385	634	83	national	national	PROPN
inlawrev-18385	634	84	guard	guard	PROPN
inlawrev-18385	634	85	;	;	PUNCT
inlawrev-18385	634	86	or	or	CCONJ
inlawrev-18385	634	87	(	(	PUNCT
inlawrev-18385	634	88	4	4	X
inlawrev-18385	634	89	)	)	PUNCT
inlawrev-18385	634	90	a	a	DET
inlawrev-18385	634	91	common	common	ADJ
inlawrev-18385	634	92	carrier	carrier	NOUN
inlawrev-18385	634	93	of	of	ADP
inlawrev-18385	634	94	passengers	passenger	NOUN
inlawrev-18385	634	95	or	or	CCONJ
inlawrev-18385	634	96	freight	freight	NOUN
inlawrev-18385	634	97	.	.	PUNCT
inlawrev-18385	635	1	”119	”119	PROPN
inlawrev-18385	635	2	in	in	ADP
inlawrev-18385	635	3	such	such	ADJ
inlawrev-18385	635	4	cases	case	NOUN
inlawrev-18385	635	5	,	,	PUNCT
inlawrev-18385	635	6	the	the	DET
inlawrev-18385	635	7	exempt	exempt	ADJ
inlawrev-18385	635	8	purchaser	purchaser	NOUN
inlawrev-18385	635	9	may	may	AUX
inlawrev-18385	635	10	provide	provide	VERB
inlawrev-18385	635	11	an	an	DET
inlawrev-18385	635	12	exemption	exemption	NOUN
inlawrev-18385	635	13	certificate	certificate	NOUN
inlawrev-18385	635	14	to	to	ADP
inlawrev-18385	635	15	the	the	DET
inlawrev-18385	635	16	retailer	retailer	NOUN
inlawrev-18385	635	17	,	,	PUNCT
inlawrev-18385	635	18	which	which	PRON
inlawrev-18385	635	19	relieves	relieve	VERB
inlawrev-18385	635	20	the	the	DET
inlawrev-18385	635	21	retailer	retailer	NOUN
inlawrev-18385	635	22	of	of	ADP
inlawrev-18385	635	23	its	its	PRON
inlawrev-18385	635	24	duty	duty	NOUN
inlawrev-18385	635	25	to	to	PART
inlawrev-18385	635	26	collect	collect	VERB
inlawrev-18385	635	27	and	and	CCONJ
inlawrev-18385	635	28	remit	remit	VERB
inlawrev-18385	635	29	the	the	DET
inlawrev-18385	635	30	tax.120	tax.120	ADJ
inlawrev-18385	635	31	remission	remission	NOUN
inlawrev-18385	635	32	of	of	ADP
inlawrev-18385	635	33	collected	collect	VERB
inlawrev-18385	635	34	taxes	taxis	NOUN
inlawrev-18385	635	35	through	through	ADP
inlawrev-18385	635	36	electronic	electronic	ADJ
inlawrev-18385	635	37	funds	fund	NOUN
inlawrev-18385	635	38	transfer	transfer	NOUN
inlawrev-18385	635	39	before	before	ADP
inlawrev-18385	635	40	the	the	DET
inlawrev-18385	635	41	16th	16th	ADJ
inlawrev-18385	635	42	day	day	NOUN
inlawrev-18385	635	43	of	of	ADP
inlawrev-18385	635	44	the	the	DET
inlawrev-18385	635	45	next	next	ADJ
inlawrev-18385	635	46	month	month	NOUN
inlawrev-18385	635	47	is	be	AUX
inlawrev-18385	635	48	required	require	VERB
inlawrev-18385	635	49	(	(	PUNCT
inlawrev-18385	635	50	less	less	ADJ
inlawrev-18385	635	51	1.6	1.6	NUM
inlawrev-18385	635	52	%	%	NOUN
inlawrev-18385	635	53	of	of	ADP
inlawrev-18385	635	54	the	the	DET
inlawrev-18385	635	55	taxes	taxis	NOUN
inlawrev-18385	635	56	to	to	PART
inlawrev-18385	635	57	cover	cover	VERB
inlawrev-18385	635	58	the	the	DET
inlawrev-18385	635	59	retailer	retailer	NOUN
inlawrev-18385	635	60	’s	’s	PART
inlawrev-18385	635	61	collection	collection	NOUN
inlawrev-18385	635	62	costs).121	costs).121	NOUN
inlawrev-18385	635	63	for	for	ADP
inlawrev-18385	635	64	entities	entity	NOUN
inlawrev-18385	635	65	,	,	PUNCT
inlawrev-18385	635	66	“	"	PUNCT
inlawrev-18385	635	67	each	each	DET
inlawrev-18385	635	68	officer	officer	NOUN
inlawrev-18385	635	69	,	,	PUNCT
inlawrev-18385	635	70	employee	employee	NOUN
inlawrev-18385	635	71	,	,	PUNCT
inlawrev-18385	635	72	or	or	CCONJ
inlawrev-18385	635	73	member	member	NOUN
inlawrev-18385	635	74	of	of	ADP
inlawrev-18385	635	75	the	the	DET
inlawrev-18385	635	76	employer	employer	NOUN
inlawrev-18385	635	77	who	who	PRON
inlawrev-18385	635	78	is	be	AUX
inlawrev-18385	635	79	in	in	ADP
inlawrev-18385	635	80	that	that	DET
inlawrev-18385	635	81	capacity	capacity	NOUN
inlawrev-18385	635	82	”	"	PUNCT
inlawrev-18385	635	83	is	be	AUX
inlawrev-18385	635	84	personally	personally	ADV
inlawrev-18385	635	85	liable	liable	ADJ
inlawrev-18385	635	86	for	for	ADP
inlawrev-18385	635	87	tax	tax	NOUN
inlawrev-18385	635	88	,	,	PUNCT
inlawrev-18385	635	89	penalty	penalty	NOUN
inlawrev-18385	635	90	,	,	PUNCT
inlawrev-18385	635	91	and	and	CCONJ
inlawrev-18385	635	92	interest	interest	NOUN
inlawrev-18385	635	93	if	if	SCONJ
inlawrev-18385	635	94	the	the	DET
inlawrev-18385	635	95	collections	collection	NOUN
inlawrev-18385	635	96	are	be	AUX
inlawrev-18385	635	97	not	not	PART
inlawrev-18385	635	98	deposited	deposit	VERB
inlawrev-18385	635	99	to	to	ADP
inlawrev-18385	635	100	the	the	DET
inlawrev-18385	635	101	dor.122	dor.122	NOUN
inlawrev-18385	635	102	also	also	ADV
inlawrev-18385	635	103	,	,	PUNCT
inlawrev-18385	635	104	knowing	know	VERB
inlawrev-18385	635	105	failure	failure	NOUN
inlawrev-18385	635	106	to	to	PART
inlawrev-18385	635	107	collect	collect	VERB
inlawrev-18385	635	108	and	and	CCONJ
inlawrev-18385	635	109	timely	timely	ADV
inlawrev-18385	635	110	remit	remit	VERB
inlawrev-18385	635	111	the	the	DET
inlawrev-18385	635	112	tax	tax	NOUN
inlawrev-18385	635	113	due	due	ADJ
inlawrev-18385	635	114	leads	lead	VERB
inlawrev-18385	635	115	to	to	ADP
inlawrev-18385	635	116	“	"	PUNCT
inlawrev-18385	635	117	a	a	DET
inlawrev-18385	635	118	penalty	penalty	NOUN
inlawrev-18385	635	119	equal	equal	ADJ
inlawrev-18385	635	120	to	to	ADP
inlawrev-18385	635	121	[	[	PUNCT
inlawrev-18385	635	122	100	100	NUM
inlawrev-18385	635	123	%	%	NOUN
inlawrev-18385	635	124	]	]	PUNCT
inlawrev-18385	635	125	of	of	ADP
inlawrev-18385	635	126	the	the	DET
inlawrev-18385	635	127	uncollected	uncollected	ADJ
inlawrev-18385	635	128	tax	tax	NOUN
inlawrev-18385	635	129	.	.	PUNCT
inlawrev-18385	636	1	”123	”123	PRON
inlawrev-18385	636	2	knowing	know	VERB
inlawrev-18385	636	3	,	,	PUNCT
inlawrev-18385	636	4	reckless	reckless	ADJ
inlawrev-18385	636	5	,	,	PUNCT
inlawrev-18385	636	6	or	or	CCONJ
inlawrev-18385	636	7	intentional	intentional	ADJ
inlawrev-18385	636	8	failure	failure	NOUN
inlawrev-18385	636	9	to	to	PART
inlawrev-18385	636	10	remit	remit	VERB
inlawrev-18385	636	11	,	,	PUNCT
inlawrev-18385	636	12	or	or	CCONJ
inlawrev-18385	636	13	the	the	DET
inlawrev-18385	636	14	fraudulent	fraudulent	ADJ
inlawrev-18385	636	15	withholding	withholding	NOUN
inlawrev-18385	636	16	of	of	ADP
inlawrev-18385	636	17	,	,	PUNCT
inlawrev-18385	636	18	the	the	DET
inlawrev-18385	636	19	state	state	NOUN
inlawrev-18385	636	20	’s	’s	PART
inlawrev-18385	636	21	money	money	NOUN
inlawrev-18385	636	22	is	be	AUX
inlawrev-18385	636	23	a	a	DET
inlawrev-18385	636	24	class	class	NOUN
inlawrev-18385	636	25	d	d	NOUN
inlawrev-18385	636	26	felony.124	felony.124	NOUN
inlawrev-18385	636	27	mere	mere	ADJ
inlawrev-18385	636	28	negligence	negligence	NOUN
inlawrev-18385	636	29	in	in	ADP
inlawrev-18385	636	30	this	this	DET
inlawrev-18385	636	31	respect	respect	NOUN
inlawrev-18385	636	32	yields	yield	VERB
inlawrev-18385	636	33	a	a	DET
inlawrev-18385	636	34	$	$	SYM
inlawrev-18385	636	35	500	500	NUM
inlawrev-18385	636	36	civil	civil	ADJ
inlawrev-18385	636	37	penalty	penalty	NOUN
inlawrev-18385	636	38	for	for	ADP
inlawrev-18385	636	39	each	each	DET
inlawrev-18385	636	40	occurrence.125	occurrence.125	NOUN
inlawrev-18385	636	41	also	also	ADV
inlawrev-18385	636	42	in	in	ADP
inlawrev-18385	636	43	the	the	DET
inlawrev-18385	636	44	motor	motor	NOUN
inlawrev-18385	636	45	vehicle	vehicle	NOUN
inlawrev-18385	636	46	and	and	CCONJ
inlawrev-18385	636	47	fuel	fuel	NOUN
inlawrev-18385	636	48	area	area	NOUN
inlawrev-18385	636	49	,	,	PUNCT
inlawrev-18385	636	50	the	the	DET
inlawrev-18385	636	51	ga	ga	NOUN
inlawrev-18385	636	52	modified	modify	VERB
inlawrev-18385	636	53	several	several	ADJ
inlawrev-18385	636	54	existing	exist	VERB
inlawrev-18385	636	55	taxes	taxis	NOUN
inlawrev-18385	636	56	.	.	PUNCT
inlawrev-18385	637	1	first	first	ADV
inlawrev-18385	637	2	,	,	PUNCT
inlawrev-18385	637	3	it	it	PRON
inlawrev-18385	637	4	added	add	VERB
inlawrev-18385	637	5	liquid	liquid	ADJ
inlawrev-18385	637	6	natural	natural	ADJ
inlawrev-18385	637	7	gas	gas	NOUN
inlawrev-18385	637	8	products	product	NOUN
inlawrev-18385	637	9	to	to	ADP
inlawrev-18385	637	10	the	the	DET
inlawrev-18385	637	11	list	list	NOUN
inlawrev-18385	637	12	of	of	ADP
inlawrev-18385	637	13	alternative	alternative	ADJ
inlawrev-18385	637	14	fuels	fuel	NOUN
inlawrev-18385	637	15	that	that	PRON
inlawrev-18385	637	16	are	be	AUX
inlawrev-18385	637	17	now	now	ADV
inlawrev-18385	637	18	included	include	VERB
inlawrev-18385	637	19	among	among	ADP
inlawrev-18385	637	20	the	the	DET
inlawrev-18385	637	21	“	"	PUNCT
inlawrev-18385	637	22	special	special	ADJ
inlawrev-18385	637	23	fuels	fuel	NOUN
inlawrev-18385	637	24	”	"	PUNCT
inlawrev-18385	637	25	subject	subject	NOUN
inlawrev-18385	637	26	to	to	ADP
inlawrev-18385	637	27	the	the	DET
inlawrev-18385	637	28	license	license	NOUN
inlawrev-18385	637	29	tax	tax	NOUN
inlawrev-18385	637	30	contained	contain	VERB
inlawrev-18385	637	31	in	in	ADP
inlawrev-18385	637	32	indiana	indiana	PROPN
inlawrev-18385	637	33	code	code	PROPN
inlawrev-18385	637	34	section	section	NOUN
inlawrev-18385	637	35	6	6	NUM
inlawrev-18385	637	36	-	-	SYM
inlawrev-18385	637	37	6	6	NUM
inlawrev-18385	637	38	-	-	SYM
inlawrev-18385	637	39	2.5	2.5	NUM
inlawrev-18385	637	40	(	(	PUNCT
inlawrev-18385	637	41	“	"	PUNCT
inlawrev-18385	637	42	special	special	ADJ
inlawrev-18385	637	43	fuel	fuel	NOUN
inlawrev-18385	637	44	tax”).126	tax”).126	VERB
inlawrev-18385	637	45	a	a	DET
inlawrev-18385	637	46	new	new	ADJ
inlawrev-18385	637	47	“	"	PUNCT
inlawrev-18385	637	48	diesel	diesel	NOUN
inlawrev-18385	637	49	gallon	gallon	NOUN
inlawrev-18385	637	50	equivalent	equivalent	NOUN
inlawrev-18385	637	51	”	"	PUNCT
inlawrev-18385	637	52	and	and	CCONJ
inlawrev-18385	637	53	“	"	PUNCT
inlawrev-18385	637	54	gasoline	gasoline	NOUN
inlawrev-18385	637	55	gallon	gallon	NOUN
inlawrev-18385	637	56	equivalent	equivalent	NOUN
inlawrev-18385	637	57	”	"	PUNCT
inlawrev-18385	637	58	were	be	AUX
inlawrev-18385	637	59	created	create	VERB
inlawrev-18385	637	60	for	for	ADP
inlawrev-18385	637	61	use	use	NOUN
inlawrev-18385	637	62	in	in	ADP
inlawrev-18385	637	63	calculating	calculate	VERB
inlawrev-18385	637	64	that	that	DET
inlawrev-18385	637	65	tax	tax	NOUN
inlawrev-18385	637	66	for	for	ADP
inlawrev-18385	637	67	liquid	liquid	ADJ
inlawrev-18385	637	68	natural	natural	ADJ
inlawrev-18385	637	69	gas	gas	NOUN
inlawrev-18385	637	70	and	and	CCONJ
inlawrev-18385	637	71	compressed	compress	VERB
inlawrev-18385	637	72	natural	natural	ADJ
inlawrev-18385	637	73	gas	gas	NOUN
inlawrev-18385	637	74	,	,	PUNCT
inlawrev-18385	637	75	respectively.127	respectively.127	NOUN
inlawrev-18385	637	76	second	second	ADJ
inlawrev-18385	637	77	,	,	PUNCT
inlawrev-18385	637	78	the	the	DET
inlawrev-18385	637	79	tax	tax	NOUN
inlawrev-18385	637	80	rate	rate	NOUN
inlawrev-18385	637	81	for	for	ADP
inlawrev-18385	637	82	the	the	DET
inlawrev-18385	637	83	motor	motor	NOUN
inlawrev-18385	637	84	carrier	carrier	NOUN
inlawrev-18385	637	85	fuel	fuel	NOUN
inlawrev-18385	637	86	tax	tax	NOUN
inlawrev-18385	637	87	found	find	VERB
inlawrev-18385	637	88	in	in	ADP
inlawrev-18385	637	89	indiana	indiana	PROPN
inlawrev-18385	637	90	code	code	PROPN
inlawrev-18385	637	91	section	section	NOUN
inlawrev-18385	637	92	6	6	NUM
inlawrev-18385	637	93	-	-	SYM
inlawrev-18385	637	94	6	6	NUM
inlawrev-18385	637	95	-	-	SYM
inlawrev-18385	637	96	4.1	4.1	NUM
inlawrev-18385	637	97	was	be	AUX
inlawrev-18385	637	98	modified	modify	VERB
inlawrev-18385	637	99	to	to	PART
inlawrev-18385	637	100	distinguish	distinguish	VERB
inlawrev-18385	637	101	between	between	ADP
inlawrev-18385	637	102	alternative	alternative	ADJ
inlawrev-18385	637	103	fuels	fuel	NOUN
inlawrev-18385	637	104	and	and	CCONJ
inlawrev-18385	637	105	other	other	ADJ
inlawrev-18385	637	106	fuels	fuel	NOUN
inlawrev-18385	637	107	,	,	PUNCT
inlawrev-18385	637	108	and	and	CCONJ
inlawrev-18385	637	109	to	to	PART
inlawrev-18385	637	110	use	use	VERB
inlawrev-18385	637	111	the	the	DET
inlawrev-18385	637	112	rate	rate	NOUN
inlawrev-18385	637	113	per	per	ADP
inlawrev-18385	637	114	diesel	diesel	NOUN
inlawrev-18385	637	115	gallon	gallon	NOUN
inlawrev-18385	637	116	equivalent	equivalent	ADJ
inlawrev-18385	637	117	from	from	ADP
inlawrev-18385	637	118	indiana	indiana	PROPN
inlawrev-18385	637	119	code	code	PROPN
inlawrev-18385	637	120	section	section	NOUN
inlawrev-18385	637	121	6	6	NUM
inlawrev-18385	637	122	-	-	SYM
inlawrev-18385	637	123	6	6	NUM
inlawrev-18385	637	124	-	-	SYM
inlawrev-18385	637	125	2.5	2.5	NUM
inlawrev-18385	637	126	as	as	ADP
inlawrev-18385	637	127	the	the	DET
inlawrev-18385	637	128	tax	tax	NOUN
inlawrev-18385	637	129	rate	rate	NOUN
inlawrev-18385	637	130	for	for	ADP
inlawrev-18385	637	131	liquid	liquid	ADJ
inlawrev-18385	637	132	natural	natural	ADJ
inlawrev-18385	637	133	gas	gas	NOUN
inlawrev-18385	637	134	and	and	CCONJ
inlawrev-18385	637	135	the	the	DET
inlawrev-18385	637	136	rate	rate	NOUN
inlawrev-18385	637	137	per	per	ADP
inlawrev-18385	637	138	gasoline	gasoline	NOUN
inlawrev-18385	637	139	gallon	gallon	NOUN
inlawrev-18385	637	140	equivalent	equivalent	ADJ
inlawrev-18385	637	141	from	from	ADP
inlawrev-18385	637	142	indiana	indiana	PROPN
inlawrev-18385	637	143	code	code	PROPN
inlawrev-18385	637	144	section	section	NOUN
inlawrev-18385	637	145	6	6	NUM
inlawrev-18385	637	146	-	-	SYM
inlawrev-18385	637	147	6	6	NUM
inlawrev-18385	637	148	-	-	SYM
inlawrev-18385	637	149	2.5	2.5	NUM
inlawrev-18385	637	150	as	as	ADP
inlawrev-18385	637	151	the	the	DET
inlawrev-18385	637	152	tax	tax	NOUN
inlawrev-18385	637	153	rate	rate	NOUN
inlawrev-18385	637	154	for	for	ADP
inlawrev-18385	637	155	compressed	compressed	ADJ
inlawrev-18385	637	156	natural	natural	ADJ
inlawrev-18385	637	157	gas	gas	NOUN
inlawrev-18385	637	158	and	and	CCONJ
inlawrev-18385	637	159	certain	certain	ADJ
inlawrev-18385	637	160	other	other	ADJ
inlawrev-18385	637	161	alternative	alternative	ADJ
inlawrev-18385	637	162	fuels.128	fuels.128	NOUN
inlawrev-18385	637	163	in	in	ADP
inlawrev-18385	637	164	addition	addition	NOUN
inlawrev-18385	637	165	,	,	PUNCT
inlawrev-18385	637	166	use	use	NOUN
inlawrev-18385	637	167	of	of	ADP
inlawrev-18385	637	168	diesel	diesel	NOUN
inlawrev-18385	637	169	gallon	gallon	NOUN
inlawrev-18385	637	170	equivalents	equivalent	NOUN
inlawrev-18385	637	171	for	for	ADP
inlawrev-18385	637	172	116	116	NUM
inlawrev-18385	637	173	.	.	PUNCT
inlawrev-18385	638	1	i	i	PRON
inlawrev-18385	638	2	d.	d.	PROPN
inlawrev-18385	638	3	§	§	PROPN
inlawrev-18385	638	4	67	67	NUM
inlawrev-18385	638	5	,	,	PUNCT
inlawrev-18385	638	6	2013	2013	NUM
inlawrev-18385	638	7	ind	ind	NOUN
inlawrev-18385	638	8	.	.	PUNCT
inlawrev-18385	639	1	acts	act	VERB
inlawrev-18385	639	2	at	at	ADP
inlawrev-18385	639	3	4473	4473	NUM
inlawrev-18385	639	4	-	-	SYM
inlawrev-18385	639	5	74	74	NUM
inlawrev-18385	639	6	(	(	PUNCT
inlawrev-18385	639	7	codified	codify	VERB
inlawrev-18385	639	8	at	at	ADP
inlawrev-18385	639	9	ind	ind	PROPN
inlawrev-18385	639	10	.	.	PUNCT
inlawrev-18385	640	1	code	code	PROPN
inlawrev-18385	640	2	§	§	PROPN
inlawrev-18385	640	3	6	6	NUM
inlawrev-18385	640	4	-	-	SYM
inlawrev-18385	640	5	6	6	NUM
inlawrev-18385	640	6	-	-	PUNCT
inlawrev-18385	640	7	13	13	NUM
inlawrev-18385	640	8	-	-	PUNCT
inlawrev-18385	640	9	6(a	6(a	NUM
inlawrev-18385	640	10	)	)	PUNCT
inlawrev-18385	640	11	)	)	PUNCT
inlawrev-18385	640	12	.	.	PUNCT
inlawrev-18385	641	1	117	117	NUM
inlawrev-18385	641	2	.	.	PUNCT
inlawrev-18385	642	1	i	i	PRON
inlawrev-18385	642	2	d.	d.	PROPN
inlawrev-18385	642	3	§	§	PROPN
inlawrev-18385	642	4	67	67	NUM
inlawrev-18385	642	5	,	,	PUNCT
inlawrev-18385	642	6	2013	2013	NUM
inlawrev-18385	642	7	ind	ind	NOUN
inlawrev-18385	642	8	.	.	PUNCT
inlawrev-18385	643	1	acts	act	VERB
inlawrev-18385	643	2	at	at	ADP
inlawrev-18385	643	3	4474	4474	NUM
inlawrev-18385	643	4	(	(	PUNCT
inlawrev-18385	643	5	codified	codify	VERB
inlawrev-18385	643	6	at	at	ADP
inlawrev-18385	643	7	ind	ind	PROPN
inlawrev-18385	643	8	.	.	PUNCT
inlawrev-18385	644	1	code	code	PROPN
inlawrev-18385	644	2	§	§	PROPN
inlawrev-18385	644	3	6	6	NUM
inlawrev-18385	644	4	-	-	SYM
inlawrev-18385	644	5	6	6	NUM
inlawrev-18385	644	6	-	-	PUNCT
inlawrev-18385	644	7	13	13	NUM
inlawrev-18385	644	8	-	-	PUNCT
inlawrev-18385	644	9	6(b	6(b	NUM
inlawrev-18385	644	10	)	)	PUNCT
inlawrev-18385	644	11	)	)	PUNCT
inlawrev-18385	644	12	.	.	PUNCT
inlawrev-18385	645	1	118	118	NUM
inlawrev-18385	645	2	.	.	PUNCT
inlawrev-18385	646	1	i	i	PRON
inlawrev-18385	646	2	d.	d.	PROPN
inlawrev-18385	646	3	§	§	PROPN
inlawrev-18385	646	4	67	67	NUM
inlawrev-18385	646	5	,	,	PUNCT
inlawrev-18385	646	6	2013	2013	NUM
inlawrev-18385	646	7	ind	ind	NOUN
inlawrev-18385	646	8	.	.	PUNCT
inlawrev-18385	647	1	acts	act	VERB
inlawrev-18385	647	2	at	at	ADP
inlawrev-18385	647	3	4473	4473	NUM
inlawrev-18385	647	4	(	(	PUNCT
inlawrev-18385	647	5	codified	codify	VERB
inlawrev-18385	647	6	at	at	ADP
inlawrev-18385	647	7	ind	ind	PROPN
inlawrev-18385	647	8	.	.	PUNCT
inlawrev-18385	648	1	code	code	PROPN
inlawrev-18385	648	2	§	§	PROPN
inlawrev-18385	648	3	6	6	NUM
inlawrev-18385	648	4	-	-	SYM
inlawrev-18385	648	5	6	6	NUM
inlawrev-18385	648	6	-	-	PUNCT
inlawrev-18385	648	7	13	13	NUM
inlawrev-18385	648	8	-	-	SYM
inlawrev-18385	648	9	5	5	NUM
inlawrev-18385	648	10	)	)	PUNCT
inlawrev-18385	648	11	.	.	PUNCT
inlawrev-18385	649	1	119	119	NUM
inlawrev-18385	649	2	.	.	PUNCT
inlawrev-18385	650	1	i	i	PRON
inlawrev-18385	650	2	d.	d.	PROPN
inlawrev-18385	650	3	§	§	PROPN
inlawrev-18385	650	4	67	67	NUM
inlawrev-18385	650	5	,	,	PUNCT
inlawrev-18385	650	6	2013	2013	NUM
inlawrev-18385	650	7	ind	ind	NOUN
inlawrev-18385	650	8	.	.	PUNCT
inlawrev-18385	651	1	acts	act	VERB
inlawrev-18385	651	2	at	at	ADP
inlawrev-18385	651	3	4474	4474	NUM
inlawrev-18385	651	4	(	(	PUNCT
inlawrev-18385	651	5	codified	codify	VERB
inlawrev-18385	651	6	at	at	ADP
inlawrev-18385	651	7	ind	ind	PROPN
inlawrev-18385	651	8	.	.	PUNCT
inlawrev-18385	652	1	code	code	PROPN
inlawrev-18385	652	2	§	§	PROPN
inlawrev-18385	652	3	6	6	NUM
inlawrev-18385	652	4	-	-	SYM
inlawrev-18385	652	5	6	6	NUM
inlawrev-18385	652	6	-	-	PUNCT
inlawrev-18385	652	7	13	13	NUM
inlawrev-18385	652	8	-	-	PUNCT
inlawrev-18385	652	9	7	7	NUM
inlawrev-18385	652	10	)	)	PUNCT
inlawrev-18385	652	11	.	.	PUNCT
inlawrev-18385	653	1	120	120	NUM
inlawrev-18385	653	2	.	.	PUNCT
inlawrev-18385	654	1	i	i	PRON
inlawrev-18385	654	2	d.	d.	PROPN
inlawrev-18385	654	3	§	§	PROPN
inlawrev-18385	654	4	67	67	NUM
inlawrev-18385	654	5	,	,	PUNCT
inlawrev-18385	654	6	2013	2013	NUM
inlawrev-18385	654	7	ind	ind	NOUN
inlawrev-18385	654	8	.	.	PUNCT
inlawrev-18385	655	1	acts	act	VERB
inlawrev-18385	655	2	at	at	ADP
inlawrev-18385	655	3	4474	4474	NUM
inlawrev-18385	655	4	(	(	PUNCT
inlawrev-18385	655	5	codified	codify	VERB
inlawrev-18385	655	6	at	at	ADP
inlawrev-18385	655	7	ind	ind	PROPN
inlawrev-18385	655	8	.	.	PUNCT
inlawrev-18385	656	1	code	code	PROPN
inlawrev-18385	656	2	§	§	PROPN
inlawrev-18385	656	3	6	6	NUM
inlawrev-18385	656	4	-	-	SYM
inlawrev-18385	656	5	6	6	NUM
inlawrev-18385	656	6	-	-	PUNCT
inlawrev-18385	656	7	13	13	NUM
inlawrev-18385	656	8	-	-	PUNCT
inlawrev-18385	656	9	8)	8)	NUM
inlawrev-18385	656	10	.	.	NOUN
inlawrev-18385	656	11	121	121	NUM
inlawrev-18385	656	12	.	.	PUNCT
inlawrev-18385	657	1	i	i	PRON
inlawrev-18385	657	2	d.	d.	PROPN
inlawrev-18385	657	3	§	§	PROPN
inlawrev-18385	657	4	67	67	NUM
inlawrev-18385	657	5	,	,	PUNCT
inlawrev-18385	657	6	2013	2013	NUM
inlawrev-18385	657	7	ind	ind	NOUN
inlawrev-18385	657	8	.	.	PUNCT
inlawrev-18385	658	1	acts	act	VERB
inlawrev-18385	658	2	at	at	ADP
inlawrev-18385	658	3	4474	4474	NUM
inlawrev-18385	658	4	(	(	PUNCT
inlawrev-18385	658	5	codified	codify	VERB
inlawrev-18385	658	6	at	at	ADP
inlawrev-18385	658	7	ind	ind	PROPN
inlawrev-18385	658	8	.	.	PUNCT
inlawrev-18385	659	1	code	code	PROPN
inlawrev-18385	659	2	§	§	PROPN
inlawrev-18385	659	3	§	§	PROPN
inlawrev-18385	659	4	6	6	NUM
inlawrev-18385	659	5	-	-	SYM
inlawrev-18385	659	6	6	6	NUM
inlawrev-18385	659	7	-	-	PUNCT
inlawrev-18385	659	8	13	13	NUM
inlawrev-18385	659	9	-	-	PUNCT
inlawrev-18385	659	10	9	9	NUM
inlawrev-18385	659	11	,	,	PUNCT
inlawrev-18385	659	12	-10	-10	NUM
inlawrev-18385	659	13	,	,	PUNCT
inlawrev-18385	659	14	-11	-11	NUM
inlawrev-18385	659	15	)	)	PUNCT
inlawrev-18385	659	16	.	.	PUNCT
inlawrev-18385	660	1	122	122	NUM
inlawrev-18385	660	2	.	.	PUNCT
inlawrev-18385	661	1	i	i	PRON
inlawrev-18385	661	2	d.	d.	PROPN
inlawrev-18385	661	3	§	§	PROPN
inlawrev-18385	661	4	67	67	NUM
inlawrev-18385	661	5	,	,	PUNCT
inlawrev-18385	661	6	2013	2013	NUM
inlawrev-18385	661	7	ind	ind	NOUN
inlawrev-18385	661	8	.	.	PUNCT
inlawrev-18385	662	1	acts	act	VERB
inlawrev-18385	662	2	at	at	ADP
inlawrev-18385	662	3	4474	4474	NUM
inlawrev-18385	662	4	-	-	SYM
inlawrev-18385	662	5	75	75	NUM
inlawrev-18385	662	6	(	(	PUNCT
inlawrev-18385	662	7	codified	codify	VERB
inlawrev-18385	662	8	at	at	ADP
inlawrev-18385	662	9	ind	ind	PROPN
inlawrev-18385	662	10	.	.	PUNCT
inlawrev-18385	663	1	code	code	PROPN
inlawrev-18385	663	2	§	§	PROPN
inlawrev-18385	663	3	6	6	NUM
inlawrev-18385	663	4	-	-	SYM
inlawrev-18385	663	5	6	6	NUM
inlawrev-18385	663	6	-	-	PUNCT
inlawrev-18385	663	7	13	13	NUM
inlawrev-18385	663	8	-	-	NUM
inlawrev-18385	663	9	12	12	NUM
inlawrev-18385	663	10	)	)	PUNCT
inlawrev-18385	663	11	.	.	PUNCT
inlawrev-18385	664	1	123	123	NUM
inlawrev-18385	664	2	.	.	PUNCT
inlawrev-18385	665	1	i	i	PRON
inlawrev-18385	665	2	d.	d.	PROPN
inlawrev-18385	665	3	§	§	PROPN
inlawrev-18385	665	4	67	67	NUM
inlawrev-18385	665	5	,	,	PUNCT
inlawrev-18385	665	6	2013	2013	NUM
inlawrev-18385	665	7	ind	ind	NOUN
inlawrev-18385	665	8	.	.	PUNCT
inlawrev-18385	666	1	acts	act	VERB
inlawrev-18385	666	2	at	at	ADP
inlawrev-18385	666	3	4475	4475	NUM
inlawrev-18385	666	4	(	(	PUNCT
inlawrev-18385	666	5	codified	codify	VERB
inlawrev-18385	666	6	at	at	ADP
inlawrev-18385	666	7	ind	ind	PROPN
inlawrev-18385	666	8	.	.	PUNCT
inlawrev-18385	667	1	code	code	PROPN
inlawrev-18385	667	2	§	§	PROPN
inlawrev-18385	667	3	6	6	NUM
inlawrev-18385	667	4	-	-	SYM
inlawrev-18385	667	5	6	6	NUM
inlawrev-18385	667	6	-	-	PUNCT
inlawrev-18385	667	7	13	13	NUM
inlawrev-18385	667	8	-	-	PUNCT
inlawrev-18385	667	9	13(a	13(a	NUM
inlawrev-18385	667	10	)	)	PUNCT
inlawrev-18385	667	11	)	)	PUNCT
inlawrev-18385	667	12	.	.	PUNCT
inlawrev-18385	668	1	124	124	NUM
inlawrev-18385	668	2	.	.	PUNCT
inlawrev-18385	669	1	i	i	PRON
inlawrev-18385	669	2	d.	d.	PROPN
inlawrev-18385	669	3	§	§	PROPN
inlawrev-18385	669	4	67	67	NUM
inlawrev-18385	669	5	,	,	PUNCT
inlawrev-18385	669	6	2013	2013	NUM
inlawrev-18385	669	7	ind	ind	NOUN
inlawrev-18385	669	8	.	.	PUNCT
inlawrev-18385	670	1	acts	act	VERB
inlawrev-18385	670	2	at	at	ADP
inlawrev-18385	670	3	4475	4475	NUM
inlawrev-18385	670	4	(	(	PUNCT
inlawrev-18385	670	5	codified	codify	VERB
inlawrev-18385	670	6	at	at	ADP
inlawrev-18385	670	7	ind	ind	PROPN
inlawrev-18385	670	8	.	.	PUNCT
inlawrev-18385	671	1	code	code	PROPN
inlawrev-18385	671	2	§	§	PROPN
inlawrev-18385	671	3	6	6	NUM
inlawrev-18385	671	4	-	-	SYM
inlawrev-18385	671	5	6	6	NUM
inlawrev-18385	671	6	-	-	PUNCT
inlawrev-18385	671	7	13	13	NUM
inlawrev-18385	671	8	-	-	NUM
inlawrev-18385	671	9	13(b	13(b	NUM
inlawrev-18385	671	10	)	)	PUNCT
inlawrev-18385	671	11	)	)	PUNCT
inlawrev-18385	671	12	.	.	PUNCT
inlawrev-18385	672	1	125	125	NUM
inlawrev-18385	672	2	.	.	PUNCT
inlawrev-18385	673	1	i	i	PRON
inlawrev-18385	673	2	d.	d.	PROPN
inlawrev-18385	673	3	§	§	PROPN
inlawrev-18385	673	4	67	67	NUM
inlawrev-18385	673	5	,	,	PUNCT
inlawrev-18385	673	6	2013	2013	NUM
inlawrev-18385	673	7	ind	ind	NOUN
inlawrev-18385	673	8	.	.	PUNCT
inlawrev-18385	674	1	acts	act	VERB
inlawrev-18385	674	2	at	at	ADP
inlawrev-18385	674	3	4475	4475	NUM
inlawrev-18385	674	4	(	(	PUNCT
inlawrev-18385	674	5	codified	codify	VERB
inlawrev-18385	674	6	at	at	ADP
inlawrev-18385	674	7	ind	ind	PROPN
inlawrev-18385	674	8	.	.	PUNCT
inlawrev-18385	675	1	code	code	PROPN
inlawrev-18385	675	2	§	§	PROPN
inlawrev-18385	675	3	6	6	NUM
inlawrev-18385	675	4	-	-	SYM
inlawrev-18385	675	5	6	6	NUM
inlawrev-18385	675	6	-	-	PUNCT
inlawrev-18385	675	7	13	13	NUM
inlawrev-18385	675	8	-	-	PUNCT
inlawrev-18385	675	9	13(c	13(c	NUM
inlawrev-18385	675	10	)	)	PUNCT
inlawrev-18385	675	11	)	)	PUNCT
inlawrev-18385	675	12	.	.	PUNCT
inlawrev-18385	676	1	126	126	NUM
inlawrev-18385	676	2	.	.	PUNCT
inlawrev-18385	677	1	pub	pub	NOUN
inlawrev-18385	677	2	.	.	PUNCT
inlawrev-18385	678	1	l.	l.	PROPN
inlawrev-18385	678	2	no	no	INTJ
inlawrev-18385	678	3	.	.	PROPN
inlawrev-18385	679	1	277	277	NUM
inlawrev-18385	679	2	-	-	SYM
inlawrev-18385	679	3	2013	2013	NUM
inlawrev-18385	679	4	,	,	PUNCT
inlawrev-18385	679	5	§	§	PROPN
inlawrev-18385	679	6	§	§	PROPN
inlawrev-18385	679	7	8	8	NUM
inlawrev-18385	679	8	-	-	SYM
inlawrev-18385	679	9	10	10	NUM
inlawrev-18385	679	10	,	,	PUNCT
inlawrev-18385	679	11	2013	2013	NUM
inlawrev-18385	679	12	ind	ind	NOUN
inlawrev-18385	679	13	.	.	PUNCT
inlawrev-18385	680	1	acts	act	VERB
inlawrev-18385	680	2	4137	4137	NUM
inlawrev-18385	680	3	,	,	PUNCT
inlawrev-18385	680	4	4145	4145	NUM
inlawrev-18385	680	5	-	-	SYM
inlawrev-18385	680	6	47	47	NUM
inlawrev-18385	680	7	(	(	PUNCT
inlawrev-18385	680	8	amending	amend	VERB
inlawrev-18385	680	9	ind	ind	NOUN
inlawrev-18385	680	10	.	.	PUNCT
inlawrev-18385	681	1	code	code	PROPN
inlawrev-18385	681	2	§	§	PROPN
inlawrev-18385	681	3	§	§	PROPN
inlawrev-18385	681	4	6	6	NUM
inlawrev-18385	681	5	-	-	SYM
inlawrev-18385	681	6	6	6	NUM
inlawrev-18385	681	7	-	-	NUM
inlawrev-18385	681	8	2.5	2.5	NUM
inlawrev-18385	681	9	-	-	SYM
inlawrev-18385	681	10	1	1	NUM
inlawrev-18385	681	11	,	,	PUNCT
inlawrev-18385	681	12	-22	-22	NUM
inlawrev-18385	681	13	,	,	PUNCT
inlawrev-18385	681	14	-28	-28	NUM
inlawrev-18385	681	15	)	)	PUNCT
inlawrev-18385	681	16	.	.	PUNCT
inlawrev-18385	682	1	127	127	NUM
inlawrev-18385	682	2	.	.	PUNCT
inlawrev-18385	683	1	i	i	PRON
inlawrev-18385	683	2	d.	d.	PROPN
inlawrev-18385	683	3	§	§	PROPN
inlawrev-18385	683	4	10	10	NUM
inlawrev-18385	683	5	,	,	PUNCT
inlawrev-18385	683	6	2013	2013	NUM
inlawrev-18385	683	7	ind	ind	NOUN
inlawrev-18385	683	8	.	.	PUNCT
inlawrev-18385	684	1	acts	act	VERB
inlawrev-18385	684	2	at	at	ADP
inlawrev-18385	684	3	4145	4145	NUM
inlawrev-18385	684	4	-	-	SYM
inlawrev-18385	684	5	47	47	NUM
inlawrev-18385	684	6	(	(	PUNCT
inlawrev-18385	684	7	amending	amend	VERB
inlawrev-18385	684	8	ind	ind	NOUN
inlawrev-18385	684	9	.	.	PUNCT
inlawrev-18385	685	1	code	code	PROPN
inlawrev-18385	685	2	§	§	PROPN
inlawrev-18385	685	3	6	6	NUM
inlawrev-18385	685	4	-	-	SYM
inlawrev-18385	685	5	6	6	NUM
inlawrev-18385	685	6	-	-	NUM
inlawrev-18385	685	7	2.5	2.5	NUM
inlawrev-18385	685	8	-	-	PUNCT
inlawrev-18385	685	9	28	28	NUM
inlawrev-18385	685	10	)	)	PUNCT
inlawrev-18385	685	11	.	.	PUNCT
inlawrev-18385	686	1	128	128	NUM
inlawrev-18385	686	2	.	.	PUNCT
inlawrev-18385	687	1	i	i	PRON
inlawrev-18385	687	2	d.	d.	PROPN
inlawrev-18385	687	3	§	§	PROPN
inlawrev-18385	687	4	12	12	NUM
inlawrev-18385	687	5	,	,	PUNCT
inlawrev-18385	687	6	2013	2013	NUM
inlawrev-18385	687	7	ind	ind	NOUN
inlawrev-18385	687	8	.	.	PUNCT
inlawrev-18385	688	1	acts	act	VERB
inlawrev-18385	688	2	at	at	ADP
inlawrev-18385	688	3	4148	4148	NUM
inlawrev-18385	688	4	-	-	SYM
inlawrev-18385	688	5	49	49	NUM
inlawrev-18385	688	6	(	(	PUNCT
inlawrev-18385	688	7	amending	amend	VERB
inlawrev-18385	688	8	ind	ind	NOUN
inlawrev-18385	688	9	.	.	PUNCT
inlawrev-18385	689	1	code	code	PROPN
inlawrev-18385	689	2	§	§	PROPN
inlawrev-18385	689	3	6	6	NUM
inlawrev-18385	689	4	-	-	SYM
inlawrev-18385	689	5	6	6	NUM
inlawrev-18385	689	6	-	-	PUNCT
inlawrev-18385	689	7	4.1	4.1	NUM
inlawrev-18385	689	8	-	-	PUNCT
inlawrev-18385	689	9	4	4	NUM
inlawrev-18385	689	10	)	)	PUNCT
inlawrev-18385	689	11	.	.	PUNCT
inlawrev-18385	690	1	2014	2014	NUM
inlawrev-18385	690	2	]	]	PUNCT
inlawrev-18385	690	3	taxation	taxation	NOUN
inlawrev-18385	690	4	1189	1189	NUM
inlawrev-18385	690	5	liquid	liquid	ADJ
inlawrev-18385	690	6	natural	natural	ADJ
inlawrev-18385	690	7	gas	gas	NOUN
inlawrev-18385	690	8	and	and	CCONJ
inlawrev-18385	690	9	gasoline	gasoline	NOUN
inlawrev-18385	690	10	gallon	gallon	NOUN
inlawrev-18385	690	11	equivalents	equivalent	NOUN
inlawrev-18385	690	12	for	for	ADP
inlawrev-18385	690	13	compressed	compressed	ADJ
inlawrev-18385	690	14	natural	natural	ADJ
inlawrev-18385	690	15	gas	gas	NOUN
inlawrev-18385	690	16	and	and	CCONJ
inlawrev-18385	690	17	certain	certain	ADJ
inlawrev-18385	690	18	other	other	ADJ
inlawrev-18385	690	19	alternative	alternative	ADJ
inlawrev-18385	690	20	fuels	fuel	NOUN
inlawrev-18385	690	21	are	be	AUX
inlawrev-18385	690	22	now	now	ADV
inlawrev-18385	690	23	used	use	VERB
inlawrev-18385	690	24	in	in	ADP
inlawrev-18385	690	25	the	the	DET
inlawrev-18385	690	26	motor	motor	NOUN
inlawrev-18385	690	27	carrier	carrier	NOUN
inlawrev-18385	690	28	fuel	fuel	NOUN
inlawrev-18385	690	29	surcharge	surcharge	NOUN
inlawrev-18385	690	30	tax.129	tax.129	PROPN
inlawrev-18385	690	31	third	third	ADV
inlawrev-18385	690	32	,	,	PUNCT
inlawrev-18385	690	33	the	the	DET
inlawrev-18385	690	34	motor	motor	NOUN
inlawrev-18385	690	35	vehicle	vehicle	NOUN
inlawrev-18385	690	36	excise	excise	NOUN
inlawrev-18385	690	37	tax	tax	NOUN
inlawrev-18385	690	38	now	now	ADV
inlawrev-18385	690	39	extends	extend	VERB
inlawrev-18385	690	40	to	to	ADP
inlawrev-18385	690	41	dealers	dealer	NOUN
inlawrev-18385	690	42	or	or	CCONJ
inlawrev-18385	690	43	manufacturers	manufacturer	NOUN
inlawrev-18385	690	44	for	for	ADP
inlawrev-18385	690	45	that	that	DET
inlawrev-18385	690	46	portion	portion	NOUN
inlawrev-18385	690	47	of	of	ADP
inlawrev-18385	690	48	the	the	DET
inlawrev-18385	690	49	total	total	ADJ
inlawrev-18385	690	50	year	year	NOUN
inlawrev-18385	690	51	that	that	PRON
inlawrev-18385	690	52	the	the	DET
inlawrev-18385	690	53	dealer	dealer	NOUN
inlawrev-18385	690	54	’s	’s	PART
inlawrev-18385	690	55	or	or	CCONJ
inlawrev-18385	690	56	manufacturer	manufacturer	NOUN
inlawrev-18385	690	57	’s	’s	PART
inlawrev-18385	690	58	designee	designee	NOUN
inlawrev-18385	690	59	operates	operate	VERB
inlawrev-18385	690	60	the	the	DET
inlawrev-18385	690	61	motor	motor	NOUN
inlawrev-18385	690	62	vehicle	vehicle	NOUN
inlawrev-18385	690	63	under	under	ADP
inlawrev-18385	690	64	a	a	DET
inlawrev-18385	690	65	dealer	dealer	NOUN
inlawrev-18385	690	66	designee	designee	NOUN
inlawrev-18385	690	67	license.130	license.130	PROPN
inlawrev-18385	690	68	finally	finally	ADV
inlawrev-18385	690	69	,	,	PUNCT
inlawrev-18385	690	70	the	the	DET
inlawrev-18385	690	71	ga	ga	PROPN
inlawrev-18385	690	72	created	create	VERB
inlawrev-18385	690	73	a	a	DET
inlawrev-18385	690	74	new	new	ADJ
inlawrev-18385	690	75	road	road	NOUN
inlawrev-18385	690	76	tax	tax	NOUN
inlawrev-18385	690	77	credit	credit	NOUN
inlawrev-18385	690	78	effective	effective	ADJ
inlawrev-18385	690	79	on	on	ADP
inlawrev-18385	690	80	january	january	PROPN
inlawrev-18385	690	81	1	1	NUM
inlawrev-18385	690	82	,	,	PUNCT
inlawrev-18385	690	83	2014.131	2014.131	NUM
inlawrev-18385	690	84	the	the	DET
inlawrev-18385	690	85	new	new	ADJ
inlawrev-18385	690	86	tax	tax	NOUN
inlawrev-18385	690	87	credit	credit	NOUN
inlawrev-18385	690	88	is	be	AUX
inlawrev-18385	690	89	refundable132	refundable132	PROPN
inlawrev-18385	690	90	and	and	CCONJ
inlawrev-18385	690	91	is	be	AUX
inlawrev-18385	690	92	available	available	ADJ
inlawrev-18385	690	93	to	to	ADP
inlawrev-18385	690	94	carriers	carrier	NOUN
inlawrev-18385	690	95	that	that	PRON
inlawrev-18385	690	96	are	be	AUX
inlawrev-18385	690	97	“	"	PUNCT
inlawrev-18385	690	98	taxed	tax	VERB
inlawrev-18385	690	99	on	on	ADP
inlawrev-18385	690	100	the	the	DET
inlawrev-18385	690	101	consumption	consumption	NOUN
inlawrev-18385	690	102	of	of	ADP
inlawrev-18385	690	103	motor	motor	NOUN
inlawrev-18385	690	104	fuel	fuel	NOUN
inlawrev-18385	690	105	under	under	ADP
inlawrev-18385	690	106	[	[	X
inlawrev-18385	690	107	indiana	indiana	PROPN
inlawrev-18385	690	108	code	code	PROPN
inlawrev-18385	690	109	section	section	NOUN
inlawrev-18385	690	110	]	]	PUNCT
inlawrev-18385	690	111	6	6	NUM
inlawrev-18385	690	112	-	-	SYM
inlawrev-18385	690	113	64.1.”133	64.1.”133	NUM
inlawrev-18385	690	114	such	such	ADJ
inlawrev-18385	690	115	carriers	carrier	NOUN
inlawrev-18385	690	116	may	may	AUX
inlawrev-18385	690	117	claim	claim	VERB
inlawrev-18385	690	118	a	a	DET
inlawrev-18385	690	119	credit	credit	NOUN
inlawrev-18385	690	120	in	in	ADP
inlawrev-18385	690	121	the	the	DET
inlawrev-18385	690	122	current	current	ADJ
inlawrev-18385	690	123	year	year	NOUN
inlawrev-18385	690	124	equal	equal	ADJ
inlawrev-18385	690	125	to	to	ADP
inlawrev-18385	690	126	12	12	NUM
inlawrev-18385	690	127	%	%	NOUN
inlawrev-18385	690	128	of	of	ADP
inlawrev-18385	690	129	the	the	DET
inlawrev-18385	690	130	road	road	NOUN
inlawrev-18385	690	131	taxes	taxis	NOUN
inlawrev-18385	690	132	imposed	impose	VERB
inlawrev-18385	690	133	upon	upon	SCONJ
inlawrev-18385	690	134	the	the	DET
inlawrev-18385	690	135	carrier	carrier	NOUN
inlawrev-18385	690	136	’s	’s	PART
inlawrev-18385	690	137	consumption	consumption	NOUN
inlawrev-18385	690	138	of	of	ADP
inlawrev-18385	690	139	compressed	compressed	ADJ
inlawrev-18385	690	140	natural	natural	ADJ
inlawrev-18385	690	141	gas	gas	NOUN
inlawrev-18385	690	142	in	in	ADP
inlawrev-18385	690	143	the	the	DET
inlawrev-18385	690	144	previous	previous	ADJ
inlawrev-18385	690	145	state	state	NOUN
inlawrev-18385	690	146	fiscal	fiscal	ADJ
inlawrev-18385	690	147	year.134	year.134	NUM
inlawrev-18385	690	148	for	for	ADP
inlawrev-18385	690	149	this	this	DET
inlawrev-18385	690	150	purpose	purpose	NOUN
inlawrev-18385	690	151	,	,	PUNCT
inlawrev-18385	690	152	road	road	NOUN
inlawrev-18385	690	153	taxes	taxis	NOUN
inlawrev-18385	690	154	include	include	VERB
inlawrev-18385	690	155	:	:	PUNCT
inlawrev-18385	690	156	(	(	PUNCT
inlawrev-18385	690	157	1	1	X
inlawrev-18385	690	158	)	)	PUNCT
inlawrev-18385	690	159	the	the	DET
inlawrev-18385	690	160	gasoline	gasoline	NOUN
inlawrev-18385	690	161	tax	tax	NOUN
inlawrev-18385	690	162	found	find	VERB
inlawrev-18385	690	163	in	in	ADP
inlawrev-18385	690	164	indiana	indiana	PROPN
inlawrev-18385	690	165	code	code	PROPN
inlawrev-18385	690	166	section	section	NOUN
inlawrev-18385	690	167	6	6	NUM
inlawrev-18385	690	168	-	-	SYM
inlawrev-18385	690	169	6	6	NUM
inlawrev-18385	690	170	-	-	SYM
inlawrev-18385	690	171	1.1	1.1	NUM
inlawrev-18385	690	172	,	,	PUNCT
inlawrev-18385	690	173	(	(	PUNCT
inlawrev-18385	690	174	2	2	X
inlawrev-18385	690	175	)	)	PUNCT
inlawrev-18385	690	176	the	the	DET
inlawrev-18385	690	177	special	special	ADJ
inlawrev-18385	690	178	fuel	fuel	NOUN
inlawrev-18385	690	179	tax	tax	NOUN
inlawrev-18385	690	180	found	find	VERB
inlawrev-18385	690	181	in	in	ADP
inlawrev-18385	690	182	indiana	indiana	PROPN
inlawrev-18385	690	183	code	code	PROPN
inlawrev-18385	690	184	section	section	NOUN
inlawrev-18385	690	185	6	6	NUM
inlawrev-18385	690	186	-	-	SYM
inlawrev-18385	690	187	6	6	NUM
inlawrev-18385	690	188	-	-	NUM
inlawrev-18385	690	189	2.5	2.5	NUM
inlawrev-18385	690	190	,	,	PUNCT
inlawrev-18385	690	191	and	and	CCONJ
inlawrev-18385	690	192	(	(	PUNCT
inlawrev-18385	690	193	3	3	X
inlawrev-18385	690	194	)	)	PUNCT
inlawrev-18385	690	195	the	the	DET
inlawrev-18385	690	196	motor	motor	NOUN
inlawrev-18385	690	197	carrier	carrier	NOUN
inlawrev-18385	690	198	fuel	fuel	NOUN
inlawrev-18385	690	199	tax	tax	NOUN
inlawrev-18385	690	200	found	find	VERB
inlawrev-18385	690	201	in	in	ADP
inlawrev-18385	690	202	indiana	indiana	PROPN
inlawrev-18385	690	203	code	code	PROPN
inlawrev-18385	690	204	section	section	NOUN
inlawrev-18385	690	205	6	6	NUM
inlawrev-18385	690	206	-	-	SYM
inlawrev-18385	690	207	6	6	NUM
inlawrev-18385	690	208	-	-	PUNCT
inlawrev-18385	690	209	4.1.135	4.1.135	NUM
inlawrev-18385	690	210	the	the	DET
inlawrev-18385	690	211	carrier	carrier	NOUN
inlawrev-18385	690	212	must	must	AUX
inlawrev-18385	690	213	claim	claim	VERB
inlawrev-18385	690	214	the	the	DET
inlawrev-18385	690	215	credit	credit	NOUN
inlawrev-18385	690	216	on	on	ADP
inlawrev-18385	690	217	the	the	DET
inlawrev-18385	690	218	proper	proper	ADJ
inlawrev-18385	690	219	form	form	NOUN
inlawrev-18385	690	220	and	and	CCONJ
inlawrev-18385	690	221	it	it	PRON
inlawrev-18385	690	222	is	be	AUX
inlawrev-18385	690	223	a	a	DET
inlawrev-18385	690	224	class	class	NOUN
inlawrev-18385	690	225	c	c	NOUN
inlawrev-18385	690	226	infraction	infraction	NOUN
inlawrev-18385	690	227	to	to	PART
inlawrev-18385	690	228	knowingly	knowingly	ADV
inlawrev-18385	690	229	make	make	VERB
inlawrev-18385	690	230	a	a	DET
inlawrev-18385	690	231	false	false	ADJ
inlawrev-18385	690	232	statement	statement	NOUN
inlawrev-18385	690	233	,	,	PUNCT
inlawrev-18385	690	234	or	or	CCONJ
inlawrev-18385	690	235	present	present	VERB
inlawrev-18385	690	236	a	a	DET
inlawrev-18385	690	237	fraudulent	fraudulent	ADJ
inlawrev-18385	690	238	road	road	NOUN
inlawrev-18385	690	239	tax	tax	NOUN
inlawrev-18385	690	240	receipt	receipt	NOUN
inlawrev-18385	690	241	,	,	PUNCT
inlawrev-18385	690	242	in	in	ADP
inlawrev-18385	690	243	an	an	DET
inlawrev-18385	690	244	attempt	attempt	NOUN
inlawrev-18385	690	245	to	to	PART
inlawrev-18385	690	246	obtain	obtain	VERB
inlawrev-18385	690	247	a	a	DET
inlawrev-18385	690	248	road	road	NOUN
inlawrev-18385	690	249	tax	tax	NOUN
inlawrev-18385	690	250	credit	credit	NOUN
inlawrev-18385	690	251	,	,	PUNCT
inlawrev-18385	690	252	whether	whether	SCONJ
inlawrev-18385	690	253	successful	successful	ADJ
inlawrev-18385	690	254	or	or	CCONJ
inlawrev-18385	690	255	not.136	not.136	NOUN
inlawrev-18385	690	256	in	in	ADP
inlawrev-18385	690	257	other	other	ADJ
inlawrev-18385	690	258	areas	area	NOUN
inlawrev-18385	690	259	,	,	PUNCT
inlawrev-18385	690	260	the	the	DET
inlawrev-18385	690	261	ga	ga	PROPN
inlawrev-18385	690	262	created	create	VERB
inlawrev-18385	690	263	a	a	DET
inlawrev-18385	690	264	new	new	ADJ
inlawrev-18385	690	265	motorsport	motorsport	NOUN
inlawrev-18385	690	266	admissions	admission	NOUN
inlawrev-18385	690	267	fee	fee	NOUN
inlawrev-18385	690	268	that	that	PRON
inlawrev-18385	690	269	imposes	impose	VERB
inlawrev-18385	690	270	an	an	DET
inlawrev-18385	690	271	admissions	admission	NOUN
inlawrev-18385	690	272	fee	fee	NOUN
inlawrev-18385	690	273	on	on	ADP
inlawrev-18385	690	274	each	each	DET
inlawrev-18385	690	275	person	person	NOUN
inlawrev-18385	690	276	who	who	PRON
inlawrev-18385	690	277	pays	pay	VERB
inlawrev-18385	690	278	to	to	PART
inlawrev-18385	690	279	enter	enter	VERB
inlawrev-18385	690	280	a	a	DET
inlawrev-18385	690	281	qualified	qualified	ADJ
inlawrev-18385	690	282	motorsports	motorsport	NOUN
inlawrev-18385	690	283	facility	facility	NOUN
inlawrev-18385	690	284	on	on	ADP
inlawrev-18385	690	285	race	race	NOUN
inlawrev-18385	690	286	day.137	day.137	NOUN
inlawrev-18385	690	287	the	the	DET
inlawrev-18385	690	288	fee	fee	NOUN
inlawrev-18385	690	289	equals	equal	VERB
inlawrev-18385	690	290	the	the	DET
inlawrev-18385	690	291	admission	admission	NOUN
inlawrev-18385	690	292	price	price	NOUN
inlawrev-18385	690	293	,	,	PUNCT
inlawrev-18385	690	294	excluding	exclude	VERB
inlawrev-18385	690	295	parking	parking	NOUN
inlawrev-18385	690	296	,	,	PUNCT
inlawrev-18385	690	297	multiplied	multiply	VERB
inlawrev-18385	690	298	by	by	ADP
inlawrev-18385	690	299	an	an	DET
inlawrev-18385	690	300	applicable	applicable	ADJ
inlawrev-18385	690	301	percentage	percentage	NOUN
inlawrev-18385	690	302	that	that	PRON
inlawrev-18385	690	303	ranges	range	VERB
inlawrev-18385	690	304	from	from	ADP
inlawrev-18385	690	305	6	6	NUM
inlawrev-18385	690	306	%	%	NOUN
inlawrev-18385	690	307	for	for	ADP
inlawrev-18385	690	308	admission	admission	NOUN
inlawrev-18385	690	309	prices	price	NOUN
inlawrev-18385	690	310	of	of	ADP
inlawrev-18385	690	311	at	at	ADV
inlawrev-18385	690	312	least	least	ADV
inlawrev-18385	690	313	$	$	SYM
inlawrev-18385	690	314	150	150	NUM
inlawrev-18385	690	315	down	down	ADV
inlawrev-18385	690	316	to	to	ADP
inlawrev-18385	690	317	2	2	NUM
inlawrev-18385	690	318	%	%	NOUN
inlawrev-18385	690	319	for	for	ADP
inlawrev-18385	690	320	those	those	DET
inlawrev-18385	690	321	below	below	ADP
inlawrev-18385	690	322	$	$	SYM
inlawrev-18385	690	323	100.138	100.138	NUM
inlawrev-18385	690	324	the	the	DET
inlawrev-18385	690	325	admissions	admission	NOUN
inlawrev-18385	690	326	fee	fee	NOUN
inlawrev-18385	690	327	is	be	AUX
inlawrev-18385	690	328	collected	collect	VERB
inlawrev-18385	690	329	with	with	ADP
inlawrev-18385	690	330	the	the	DET
inlawrev-18385	690	331	admission	admission	NOUN
inlawrev-18385	690	332	price	price	NOUN
inlawrev-18385	690	333	and	and	CCONJ
inlawrev-18385	690	334	must	must	AUX
inlawrev-18385	690	335	be	be	AUX
inlawrev-18385	690	336	remitted	remit	VERB
inlawrev-18385	690	337	to	to	ADP
inlawrev-18385	690	338	the	the	DET
inlawrev-18385	690	339	dor	dor	NOUN
inlawrev-18385	690	340	before	before	ADP
inlawrev-18385	690	341	the	the	DET
inlawrev-18385	690	342	15th	15th	ADJ
inlawrev-18385	690	343	day	day	NOUN
inlawrev-18385	690	344	of	of	ADP
inlawrev-18385	690	345	the	the	DET
inlawrev-18385	690	346	next	next	ADJ
inlawrev-18385	690	347	month.139	month.139	NOUN
inlawrev-18385	690	348	the	the	DET
inlawrev-18385	690	349	organizers	organizer	NOUN
inlawrev-18385	690	350	or	or	CCONJ
inlawrev-18385	690	351	sponsors	sponsor	NOUN
inlawrev-18385	690	352	of	of	ADP
inlawrev-18385	690	353	professional	professional	ADJ
inlawrev-18385	690	354	motorsports	motorsport	NOUN
inlawrev-18385	690	355	racing	race	VERB
inlawrev-18385	690	356	events	event	NOUN
inlawrev-18385	690	357	at	at	ADP
inlawrev-18385	690	358	qualified	qualified	ADJ
inlawrev-18385	690	359	facilities	facility	NOUN
inlawrev-18385	690	360	also	also	ADV
inlawrev-18385	690	361	must	must	AUX
inlawrev-18385	690	362	provide	provide	VERB
inlawrev-18385	690	363	the	the	DET
inlawrev-18385	690	364	dor	dor	NOUN
inlawrev-18385	690	365	with	with	ADP
inlawrev-18385	690	366	a	a	DET
inlawrev-18385	690	367	list	list	NOUN
inlawrev-18385	690	368	of	of	ADP
inlawrev-18385	690	369	persons	person	NOUN
inlawrev-18385	690	370	or	or	CCONJ
inlawrev-18385	690	371	entities	entity	NOUN
inlawrev-18385	690	372	that	that	PRON
inlawrev-18385	690	373	received	receive	VERB
inlawrev-18385	690	374	prize	prize	NOUN
inlawrev-18385	690	375	money	money	NOUN
inlawrev-18385	690	376	,	,	PUNCT
inlawrev-18385	690	377	purses	purse	NOUN
inlawrev-18385	690	378	,	,	PUNCT
inlawrev-18385	690	379	or	or	CCONJ
inlawrev-18385	690	380	other	other	ADJ
inlawrev-18385	690	381	similar	similar	ADJ
inlawrev-18385	690	382	amounts	amount	NOUN
inlawrev-18385	690	383	when	when	SCONJ
inlawrev-18385	690	384	requested	request	VERB
inlawrev-18385	690	385	to	to	PART
inlawrev-18385	690	386	do	do	VERB
inlawrev-18385	690	387	so	so	ADV
inlawrev-18385	690	388	by	by	ADP
inlawrev-18385	690	389	the	the	DET
inlawrev-18385	690	390	dor.140	dor.140	ADJ
inlawrev-18385	690	391	recipients	recipient	NOUN
inlawrev-18385	690	392	of	of	ADP
inlawrev-18385	690	393	that	that	DET
inlawrev-18385	690	394	prize	prize	NOUN
inlawrev-18385	690	395	money	money	NOUN
inlawrev-18385	690	396	,	,	PUNCT
inlawrev-18385	690	397	purse	purse	NOUN
inlawrev-18385	690	398	,	,	PUNCT
inlawrev-18385	690	399	or	or	CCONJ
inlawrev-18385	690	400	another	another	DET
inlawrev-18385	690	401	similar	similar	ADJ
inlawrev-18385	690	402	amount	amount	NOUN
inlawrev-18385	690	403	must	must	AUX
inlawrev-18385	690	404	also	also	ADV
inlawrev-18385	690	405	provide	provide	VERB
inlawrev-18385	690	406	the	the	DET
inlawrev-18385	690	407	dor	dor	NOUN
inlawrev-18385	690	408	with	with	ADP
inlawrev-18385	690	409	a	a	DET
inlawrev-18385	690	410	list	list	NOUN
inlawrev-18385	690	411	of	of	ADP
inlawrev-18385	690	412	persons	person	NOUN
inlawrev-18385	690	413	or	or	CCONJ
inlawrev-18385	690	414	entities	entity	NOUN
inlawrev-18385	690	415	that	that	PRON
inlawrev-18385	690	416	received	receive	VERB
inlawrev-18385	690	417	the	the	DET
inlawrev-18385	690	418	awards	award	NOUN
inlawrev-18385	690	419	when	when	SCONJ
inlawrev-18385	690	420	the	the	DET
inlawrev-18385	690	421	dor	dor	NOUN
inlawrev-18385	690	422	requests	request	NOUN
inlawrev-18385	690	423	one.141	one.141	VERB
inlawrev-18385	690	424	129	129	NUM
inlawrev-18385	690	425	.	.	PUNCT
inlawrev-18385	691	1	i	i	PRON
inlawrev-18385	691	2	d.	d.	PROPN
inlawrev-18385	691	3	§	§	PROPN
inlawrev-18385	691	4	13	13	NUM
inlawrev-18385	691	5	,	,	PUNCT
inlawrev-18385	691	6	2013	2013	NUM
inlawrev-18385	691	7	ind	ind	NOUN
inlawrev-18385	691	8	.	.	PUNCT
inlawrev-18385	692	1	acts	act	VERB
inlawrev-18385	692	2	at	at	ADP
inlawrev-18385	692	3	4149	4149	NUM
inlawrev-18385	692	4	-	-	SYM
inlawrev-18385	692	5	50	50	NUM
inlawrev-18385	692	6	(	(	PUNCT
inlawrev-18385	692	7	amending	amend	VERB
inlawrev-18385	692	8	ind	ind	NOUN
inlawrev-18385	692	9	.	.	PUNCT
inlawrev-18385	693	1	code	code	PROPN
inlawrev-18385	693	2	§	§	PROPN
inlawrev-18385	693	3	6	6	NUM
inlawrev-18385	693	4	-	-	SYM
inlawrev-18385	693	5	6	6	NUM
inlawrev-18385	693	6	-	-	PUNCT
inlawrev-18385	693	7	4.1	4.1	NUM
inlawrev-18385	693	8	-	-	NUM
inlawrev-18385	693	9	4.5	4.5	NUM
inlawrev-18385	693	10	)	)	PUNCT
inlawrev-18385	693	11	.	.	PUNCT
inlawrev-18385	694	1	130	130	NUM
inlawrev-18385	694	2	.	.	PUNCT
inlawrev-18385	695	1	pub	pub	NOUN
inlawrev-18385	695	2	.	.	PUNCT
inlawrev-18385	696	1	l.	l.	PROPN
inlawrev-18385	696	2	no	no	INTJ
inlawrev-18385	696	3	.	.	PROPN
inlawrev-18385	697	1	262	262	NUM
inlawrev-18385	697	2	-	-	SYM
inlawrev-18385	697	3	2013	2013	NUM
inlawrev-18385	697	4	,	,	PUNCT
inlawrev-18385	697	5	§	§	PROPN
inlawrev-18385	697	6	92	92	NUM
inlawrev-18385	697	7	,	,	PUNCT
inlawrev-18385	697	8	2013	2013	NUM
inlawrev-18385	697	9	ind	ind	NOUN
inlawrev-18385	697	10	.	.	PUNCT
inlawrev-18385	698	1	acts	act	VERB
inlawrev-18385	698	2	3709	3709	NUM
inlawrev-18385	698	3	,	,	PUNCT
inlawrev-18385	698	4	3752	3752	NUM
inlawrev-18385	698	5	(	(	PUNCT
inlawrev-18385	698	6	amending	amend	VERB
inlawrev-18385	698	7	ind	ind	NOUN
inlawrev-18385	698	8	.	.	PUNCT
inlawrev-18385	699	1	code	code	PROPN
inlawrev-18385	699	2	§	§	PROPN
inlawrev-18385	699	3	9	9	NUM
inlawrev-18385	699	4	-	-	SYM
inlawrev-18385	699	5	18	18	NUM
inlawrev-18385	699	6	-	-	NUM
inlawrev-18385	699	7	270.5	270.5	NUM
inlawrev-18385	699	8	)	)	PUNCT
inlawrev-18385	699	9	.	.	PUNCT
inlawrev-18385	700	1	131	131	X
inlawrev-18385	700	2	.	.	PUNCT
inlawrev-18385	701	1	pub	pub	NOUN
inlawrev-18385	701	2	.	.	PUNCT
inlawrev-18385	702	1	l.	l.	PROPN
inlawrev-18385	702	2	no	no	INTJ
inlawrev-18385	702	3	.	.	PROPN
inlawrev-18385	703	1	277	277	NUM
inlawrev-18385	703	2	-	-	SYM
inlawrev-18385	703	3	2013	2013	NUM
inlawrev-18385	703	4	,	,	PUNCT
inlawrev-18385	703	5	§	§	PROPN
inlawrev-18385	703	6	14	14	NUM
inlawrev-18385	703	7	,	,	PUNCT
inlawrev-18385	703	8	2013	2013	NUM
inlawrev-18385	703	9	ind	ind	NOUN
inlawrev-18385	703	10	.	.	PUNCT
inlawrev-18385	704	1	acts	act	VERB
inlawrev-18385	704	2	4137	4137	NUM
inlawrev-18385	704	3	,	,	PUNCT
inlawrev-18385	704	4	4150	4150	NUM
inlawrev-18385	704	5	-	-	SYM
inlawrev-18385	704	6	51	51	NUM
inlawrev-18385	704	7	(	(	PUNCT
inlawrev-18385	704	8	codified	codify	VERB
inlawrev-18385	704	9	at	at	ADP
inlawrev-18385	704	10	ind	ind	PROPN
inlawrev-18385	704	11	.	.	PUNCT
inlawrev-18385	705	1	code	code	PROPN
inlawrev-18385	705	2	§	§	PROPN
inlawrev-18385	705	3	6	6	NUM
inlawrev-18385	705	4	-	-	NUM
inlawrev-18385	705	5	612	612	NUM
inlawrev-18385	705	6	)	)	PUNCT
inlawrev-18385	705	7	.	.	PUNCT
inlawrev-18385	706	1	132	132	NUM
inlawrev-18385	706	2	.	.	PUNCT
inlawrev-18385	707	1	i	i	PRON
inlawrev-18385	707	2	d.	d.	PROPN
inlawrev-18385	707	3	§	§	PROPN
inlawrev-18385	707	4	14	14	NUM
inlawrev-18385	707	5	,	,	PUNCT
inlawrev-18385	707	6	2013	2013	NUM
inlawrev-18385	707	7	ind	ind	NOUN
inlawrev-18385	707	8	.	.	PUNCT
inlawrev-18385	708	1	acts	act	VERB
inlawrev-18385	708	2	at	at	ADP
inlawrev-18385	708	3	4151	4151	NUM
inlawrev-18385	708	4	(	(	PUNCT
inlawrev-18385	708	5	codified	codify	VERB
inlawrev-18385	708	6	at	at	ADP
inlawrev-18385	708	7	ind	ind	PROPN
inlawrev-18385	708	8	.	.	PUNCT
inlawrev-18385	709	1	code	code	PROPN
inlawrev-18385	709	2	§	§	PROPN
inlawrev-18385	709	3	6	6	NUM
inlawrev-18385	709	4	-	-	SYM
inlawrev-18385	709	5	6	6	NUM
inlawrev-18385	709	6	-	-	PUNCT
inlawrev-18385	709	7	12	12	NUM
inlawrev-18385	709	8	-	-	PUNCT
inlawrev-18385	709	9	8)	8)	NUM
inlawrev-18385	709	10	.	.	PUNCT
inlawrev-18385	710	1	133	133	NUM
inlawrev-18385	710	2	.	.	PUNCT
inlawrev-18385	711	1	i	i	PRON
inlawrev-18385	711	2	d.	d.	PROPN
inlawrev-18385	711	3	§	§	PROPN
inlawrev-18385	711	4	14	14	NUM
inlawrev-18385	711	5	,	,	PUNCT
inlawrev-18385	711	6	2013	2013	NUM
inlawrev-18385	711	7	ind	ind	NOUN
inlawrev-18385	711	8	.	.	PUNCT
inlawrev-18385	712	1	acts	act	VERB
inlawrev-18385	712	2	at	at	ADP
inlawrev-18385	712	3	4150	4150	NUM
inlawrev-18385	712	4	(	(	PUNCT
inlawrev-18385	712	5	codified	codify	VERB
inlawrev-18385	712	6	at	at	ADP
inlawrev-18385	712	7	ind	ind	PROPN
inlawrev-18385	712	8	.	.	PUNCT
inlawrev-18385	713	1	code	code	PROPN
inlawrev-18385	713	2	§	§	PROPN
inlawrev-18385	713	3	6	6	NUM
inlawrev-18385	713	4	-	-	SYM
inlawrev-18385	713	5	6	6	NUM
inlawrev-18385	713	6	-	-	PUNCT
inlawrev-18385	713	7	12	12	NUM
inlawrev-18385	713	8	-	-	PUNCT
inlawrev-18385	713	9	1	1	NUM
inlawrev-18385	713	10	)	)	PUNCT
inlawrev-18385	713	11	.	.	PUNCT
inlawrev-18385	714	1	134	134	NUM
inlawrev-18385	714	2	.	.	PUNCT
inlawrev-18385	715	1	i	i	PRON
inlawrev-18385	715	2	d.	d.	PROPN
inlawrev-18385	715	3	§	§	PROPN
inlawrev-18385	715	4	14	14	NUM
inlawrev-18385	715	5	,	,	PUNCT
inlawrev-18385	715	6	2013	2013	NUM
inlawrev-18385	715	7	ind	ind	NOUN
inlawrev-18385	715	8	.	.	PUNCT
inlawrev-18385	716	1	acts	act	VERB
inlawrev-18385	716	2	at	at	ADP
inlawrev-18385	716	3	4150	4150	NUM
inlawrev-18385	716	4	(	(	PUNCT
inlawrev-18385	716	5	codified	codify	VERB
inlawrev-18385	716	6	at	at	ADP
inlawrev-18385	716	7	ind	ind	PROPN
inlawrev-18385	716	8	.	.	PUNCT
inlawrev-18385	717	1	code	code	PROPN
inlawrev-18385	717	2	§	§	PROPN
inlawrev-18385	717	3	§	§	PROPN
inlawrev-18385	717	4	6	6	NUM
inlawrev-18385	717	5	-	-	SYM
inlawrev-18385	717	6	6	6	NUM
inlawrev-18385	717	7	-	-	PUNCT
inlawrev-18385	717	8	12	12	NUM
inlawrev-18385	717	9	-	-	SYM
inlawrev-18385	717	10	5	5	NUM
inlawrev-18385	717	11	,	,	PUNCT
inlawrev-18385	717	12	-6	-6	PROPN
inlawrev-18385	717	13	)	)	PUNCT
inlawrev-18385	717	14	.	.	PUNCT
inlawrev-18385	718	1	135	135	NUM
inlawrev-18385	718	2	.	.	PUNCT
inlawrev-18385	719	1	i	i	PRON
inlawrev-18385	719	2	d.	d.	PROPN
inlawrev-18385	719	3	§	§	PROPN
inlawrev-18385	719	4	14	14	NUM
inlawrev-18385	719	5	,	,	PUNCT
inlawrev-18385	719	6	2013	2013	NUM
inlawrev-18385	719	7	ind	ind	NOUN
inlawrev-18385	719	8	.	.	PUNCT
inlawrev-18385	720	1	acts	act	VERB
inlawrev-18385	720	2	at	at	ADP
inlawrev-18385	720	3	4150	4150	NUM
inlawrev-18385	720	4	(	(	PUNCT
inlawrev-18385	720	5	codified	codify	VERB
inlawrev-18385	720	6	at	at	ADP
inlawrev-18385	720	7	ind	ind	PROPN
inlawrev-18385	720	8	.	.	PUNCT
inlawrev-18385	721	1	code	code	PROPN
inlawrev-18385	721	2	§	§	PROPN
inlawrev-18385	721	3	6	6	NUM
inlawrev-18385	721	4	-	-	SYM
inlawrev-18385	721	5	6	6	NUM
inlawrev-18385	721	6	-	-	PUNCT
inlawrev-18385	721	7	12	12	NUM
inlawrev-18385	721	8	-	-	PUNCT
inlawrev-18385	721	9	4	4	NUM
inlawrev-18385	721	10	)	)	PUNCT
inlawrev-18385	721	11	.	.	PUNCT
inlawrev-18385	722	1	136	136	NUM
inlawrev-18385	722	2	.	.	PUNCT
inlawrev-18385	723	1	i	i	PRON
inlawrev-18385	723	2	d.	d.	PROPN
inlawrev-18385	723	3	§	§	PROPN
inlawrev-18385	723	4	14	14	NUM
inlawrev-18385	723	5	,	,	PUNCT
inlawrev-18385	723	6	2013	2013	NUM
inlawrev-18385	723	7	ind	ind	NOUN
inlawrev-18385	723	8	.	.	PUNCT
inlawrev-18385	724	1	acts	act	VERB
inlawrev-18385	724	2	at	at	ADP
inlawrev-18385	724	3	4151	4151	NUM
inlawrev-18385	724	4	(	(	PUNCT
inlawrev-18385	724	5	codified	codify	VERB
inlawrev-18385	724	6	at	at	ADP
inlawrev-18385	724	7	ind	ind	PROPN
inlawrev-18385	724	8	.	.	PUNCT
inlawrev-18385	725	1	code	code	PROPN
inlawrev-18385	725	2	§	§	PROPN
inlawrev-18385	725	3	§	§	PROPN
inlawrev-18385	725	4	6	6	NUM
inlawrev-18385	725	5	-	-	SYM
inlawrev-18385	725	6	6	6	NUM
inlawrev-18385	725	7	-	-	PUNCT
inlawrev-18385	725	8	12	12	NUM
inlawrev-18385	725	9	-	-	SYM
inlawrev-18385	725	10	7	7	NUM
inlawrev-18385	725	11	,	,	PUNCT
inlawrev-18385	725	12	-9	-9	PROPN
inlawrev-18385	725	13	)	)	PUNCT
inlawrev-18385	725	14	.	.	PUNCT
inlawrev-18385	726	1	137	137	NUM
inlawrev-18385	726	2	.	.	PUNCT
inlawrev-18385	727	1	pub	pub	NOUN
inlawrev-18385	727	2	.	.	PUNCT
inlawrev-18385	728	1	l.	l.	PROPN
inlawrev-18385	728	2	no	no	INTJ
inlawrev-18385	728	3	.	.	PROPN
inlawrev-18385	729	1	233	233	NUM
inlawrev-18385	729	2	-	-	SYM
inlawrev-18385	729	3	2013	2013	NUM
inlawrev-18385	729	4	,	,	PUNCT
inlawrev-18385	729	5	§	§	PROPN
inlawrev-18385	729	6	9	9	NUM
inlawrev-18385	729	7	,	,	PUNCT
inlawrev-18385	729	8	2013	2013	NUM
inlawrev-18385	729	9	ind	ind	NOUN
inlawrev-18385	729	10	.	.	PUNCT
inlawrev-18385	730	1	acts	act	VERB
inlawrev-18385	730	2	3290	3290	NUM
inlawrev-18385	730	3	,	,	PUNCT
inlawrev-18385	730	4	3327	3327	NUM
inlawrev-18385	730	5	-	-	SYM
inlawrev-18385	730	6	28	28	NUM
inlawrev-18385	730	7	(	(	PUNCT
inlawrev-18385	730	8	codified	codify	VERB
inlawrev-18385	730	9	at	at	ADP
inlawrev-18385	730	10	ind	ind	PROPN
inlawrev-18385	730	11	.	.	PUNCT
inlawrev-18385	731	1	code	code	PROPN
inlawrev-18385	731	2	§	§	PROPN
inlawrev-18385	731	3	6	6	NUM
inlawrev-18385	731	4	-	-	SYM
inlawrev-18385	731	5	814	814	NUM
inlawrev-18385	731	6	)	)	PUNCT
inlawrev-18385	731	7	.	.	PUNCT
inlawrev-18385	732	1	138	138	NUM
inlawrev-18385	732	2	.	.	PUNCT
inlawrev-18385	733	1	i	i	PRON
inlawrev-18385	733	2	d.	d.	PROPN
inlawrev-18385	733	3	§	§	PROPN
inlawrev-18385	733	4	9	9	NUM
inlawrev-18385	733	5	,	,	PUNCT
inlawrev-18385	733	6	2013	2013	NUM
inlawrev-18385	733	7	ind	ind	NOUN
inlawrev-18385	733	8	.	.	PUNCT
inlawrev-18385	734	1	acts	act	VERB
inlawrev-18385	734	2	at	at	ADP
inlawrev-18385	734	3	3327	3327	NUM
inlawrev-18385	734	4	(	(	PUNCT
inlawrev-18385	734	5	codified	codify	VERB
inlawrev-18385	734	6	at	at	ADP
inlawrev-18385	734	7	ind	ind	PROPN
inlawrev-18385	734	8	.	.	PUNCT
inlawrev-18385	735	1	code	code	PROPN
inlawrev-18385	735	2	§	§	PROPN
inlawrev-18385	735	3	6	6	NUM
inlawrev-18385	735	4	-	-	SYM
inlawrev-18385	735	5	8	8	NUM
inlawrev-18385	735	6	-	-	PUNCT
inlawrev-18385	735	7	14	14	NUM
inlawrev-18385	735	8	-	-	SYM
inlawrev-18385	735	9	4	4	NUM
inlawrev-18385	735	10	)	)	PUNCT
inlawrev-18385	735	11	.	.	PUNCT
inlawrev-18385	736	1	139	139	NUM
inlawrev-18385	736	2	.	.	PUNCT
inlawrev-18385	737	1	i	i	PRON
inlawrev-18385	737	2	d.	d.	PROPN
inlawrev-18385	737	3	§	§	PROPN
inlawrev-18385	737	4	9	9	NUM
inlawrev-18385	737	5	,	,	PUNCT
inlawrev-18385	737	6	2013	2013	NUM
inlawrev-18385	737	7	ind	ind	NOUN
inlawrev-18385	737	8	.	.	PUNCT
inlawrev-18385	738	1	acts	act	VERB
inlawrev-18385	738	2	at	at	ADP
inlawrev-18385	738	3	3327	3327	NUM
inlawrev-18385	738	4	-	-	SYM
inlawrev-18385	738	5	28	28	NUM
inlawrev-18385	738	6	(	(	PUNCT
inlawrev-18385	738	7	codified	codify	VERB
inlawrev-18385	738	8	at	at	ADP
inlawrev-18385	738	9	ind	ind	PROPN
inlawrev-18385	738	10	.	.	PUNCT
inlawrev-18385	739	1	code	code	PROPN
inlawrev-18385	739	2	§	§	PROPN
inlawrev-18385	739	3	§	§	PROPN
inlawrev-18385	739	4	6	6	NUM
inlawrev-18385	739	5	-	-	SYM
inlawrev-18385	739	6	8	8	NUM
inlawrev-18385	739	7	-	-	PUNCT
inlawrev-18385	739	8	14	14	NUM
inlawrev-18385	739	9	-	-	SYM
inlawrev-18385	739	10	6	6	NUM
inlawrev-18385	739	11	,	,	PUNCT
inlawrev-18385	739	12	-7	-7	NOUN
inlawrev-18385	739	13	)	)	PUNCT
inlawrev-18385	739	14	.	.	PUNCT
inlawrev-18385	740	1	140	140	NUM
inlawrev-18385	740	2	.	.	PUNCT
inlawrev-18385	741	1	i	i	PRON
inlawrev-18385	741	2	d.	d.	PROPN
inlawrev-18385	741	3	§	§	PROPN
inlawrev-18385	741	4	10	10	NUM
inlawrev-18385	741	5	,	,	PUNCT
inlawrev-18385	741	6	2013	2013	NUM
inlawrev-18385	741	7	ind	ind	NOUN
inlawrev-18385	741	8	.	.	PUNCT
inlawrev-18385	742	1	acts	act	VERB
inlawrev-18385	742	2	at	at	ADP
inlawrev-18385	742	3	3328	3328	NUM
inlawrev-18385	742	4	-	-	SYM
inlawrev-18385	742	5	29	29	NUM
inlawrev-18385	742	6	(	(	PUNCT
inlawrev-18385	742	7	codified	codify	VERB
inlawrev-18385	742	8	at	at	ADP
inlawrev-18385	742	9	ind	ind	PROPN
inlawrev-18385	742	10	.	.	PUNCT
inlawrev-18385	743	1	code	code	PROPN
inlawrev-18385	743	2	§	§	PROPN
inlawrev-18385	743	3	6	6	NUM
inlawrev-18385	743	4	-	-	SYM
inlawrev-18385	743	5	8.1	8.1	NUM
inlawrev-18385	743	6	-	-	PUNCT
inlawrev-18385	743	7	5	5	NUM
inlawrev-18385	743	8	-	-	PUNCT
inlawrev-18385	743	9	5(a	5(a	NUM
inlawrev-18385	743	10	)	)	PUNCT
inlawrev-18385	743	11	)	)	PUNCT
inlawrev-18385	743	12	.	.	PUNCT
inlawrev-18385	744	1	141	141	NUM
inlawrev-18385	744	2	.	.	PUNCT
inlawrev-18385	745	1	i	i	PRON
inlawrev-18385	745	2	d.	d.	PROPN
inlawrev-18385	745	3	§	§	PROPN
inlawrev-18385	745	4	10	10	NUM
inlawrev-18385	745	5	,	,	PUNCT
inlawrev-18385	745	6	2013	2013	NUM
inlawrev-18385	745	7	ind	ind	NOUN
inlawrev-18385	745	8	.	.	PUNCT
inlawrev-18385	746	1	acts	act	VERB
inlawrev-18385	746	2	at	at	ADP
inlawrev-18385	746	3	3328	3328	NUM
inlawrev-18385	746	4	-	-	SYM
inlawrev-18385	746	5	29	29	NUM
inlawrev-18385	746	6	(	(	PUNCT
inlawrev-18385	746	7	codified	codify	VERB
inlawrev-18385	746	8	at	at	ADP
inlawrev-18385	746	9	ind	ind	PROPN
inlawrev-18385	746	10	.	.	PUNCT
inlawrev-18385	747	1	code	code	PROPN
inlawrev-18385	747	2	§	§	PROPN
inlawrev-18385	747	3	6	6	NUM
inlawrev-18385	747	4	-	-	SYM
inlawrev-18385	747	5	8.1	8.1	NUM
inlawrev-18385	747	6	-	-	PUNCT
inlawrev-18385	747	7	5	5	NUM
inlawrev-18385	747	8	-	-	PUNCT
inlawrev-18385	747	9	5(b	5(b	NUM
inlawrev-18385	747	10	)	)	PUNCT
inlawrev-18385	747	11	)	)	PUNCT
inlawrev-18385	747	12	.	.	PUNCT
inlawrev-18385	748	1	1190	1190	NUM
inlawrev-18385	748	2	indiana	indiana	PROPN
inlawrev-18385	748	3	law	law	PROPN
inlawrev-18385	748	4	review	review	NOUN
inlawrev-18385	748	5	[	[	X
inlawrev-18385	748	6	vol	vol	NOUN
inlawrev-18385	748	7	.	.	PUNCT
inlawrev-18385	749	1	47:1173	47:1173	NOUN
inlawrev-18385	749	2	finally	finally	ADV
inlawrev-18385	749	3	,	,	PUNCT
inlawrev-18385	749	4	the	the	DET
inlawrev-18385	749	5	ga	ga	PROPN
inlawrev-18385	749	6	updated	update	VERB
inlawrev-18385	749	7	the	the	DET
inlawrev-18385	749	8	tax	tax	NOUN
inlawrev-18385	749	9	laws	law	NOUN
inlawrev-18385	749	10	applicable	applicable	ADJ
inlawrev-18385	749	11	to	to	ADP
inlawrev-18385	749	12	certain	certain	ADJ
inlawrev-18385	749	13	riverboat	riverboat	NOUN
inlawrev-18385	749	14	and	and	CCONJ
inlawrev-18385	749	15	racetrack	racetrack	VERB
inlawrev-18385	749	16	gambling	gambling	NOUN
inlawrev-18385	749	17	activities	activity	NOUN
inlawrev-18385	749	18	.	.	PUNCT
inlawrev-18385	750	1	for	for	ADP
inlawrev-18385	750	2	riverboat	riverboat	NOUN
inlawrev-18385	750	3	gambling	gambling	NOUN
inlawrev-18385	750	4	,	,	PUNCT
inlawrev-18385	750	5	beginning	begin	VERB
inlawrev-18385	750	6	after	after	ADP
inlawrev-18385	750	7	june	june	PROPN
inlawrev-18385	750	8	30	30	NUM
inlawrev-18385	750	9	,	,	PUNCT
inlawrev-18385	750	10	2013,142	2013,142	NUM
inlawrev-18385	750	11	the	the	DET
inlawrev-18385	750	12	ga	ga	PROPN
inlawrev-18385	750	13	created	create	VERB
inlawrev-18385	750	14	a	a	DET
inlawrev-18385	750	15	new	new	ADJ
inlawrev-18385	750	16	graduated	graduate	VERB
inlawrev-18385	750	17	tax	tax	NOUN
inlawrev-18385	750	18	table	table	NOUN
inlawrev-18385	750	19	for	for	ADP
inlawrev-18385	750	20	riverboats	riverboat	NOUN
inlawrev-18385	750	21	that	that	PRON
inlawrev-18385	750	22	have	have	AUX
inlawrev-18385	750	23	implemented	implement	VERB
inlawrev-18385	750	24	flexible	flexible	ADJ
inlawrev-18385	750	25	scheduling	scheduling	NOUN
inlawrev-18385	750	26	and	and	CCONJ
inlawrev-18385	750	27	that	that	PRON
inlawrev-18385	750	28	received	receive	VERB
inlawrev-18385	750	29	less	less	ADJ
inlawrev-18385	750	30	than	than	ADP
inlawrev-18385	750	31	$	$	SYM
inlawrev-18385	750	32	75	75	NUM
inlawrev-18385	750	33	million	million	NUM
inlawrev-18385	750	34	of	of	ADP
inlawrev-18385	750	35	adjusted	adjust	VERB
inlawrev-18385	750	36	gross	gross	ADJ
inlawrev-18385	750	37	receipts	receipt	NOUN
inlawrev-18385	750	38	in	in	ADP
inlawrev-18385	750	39	the	the	DET
inlawrev-18385	750	40	preceding	precede	VERB
inlawrev-18385	750	41	state	state	NOUN
inlawrev-18385	750	42	fiscal	fiscal	ADJ
inlawrev-18385	750	43	year	year	NOUN
inlawrev-18385	750	44	.	.	PUNCT
inlawrev-18385	751	1	in	in	ADP
inlawrev-18385	751	2	the	the	DET
inlawrev-18385	751	3	new	new	ADJ
inlawrev-18385	751	4	tax	tax	NOUN
inlawrev-18385	751	5	table	table	NOUN
inlawrev-18385	751	6	,	,	PUNCT
inlawrev-18385	751	7	the	the	DET
inlawrev-18385	751	8	tax	tax	NOUN
inlawrev-18385	751	9	rate	rate	NOUN
inlawrev-18385	751	10	imposed	impose	VERB
inlawrev-18385	751	11	on	on	ADP
inlawrev-18385	751	12	the	the	DET
inlawrev-18385	751	13	first	first	ADJ
inlawrev-18385	751	14	$	$	SYM
inlawrev-18385	751	15	25	25	NUM
inlawrev-18385	751	16	million	million	NUM
inlawrev-18385	751	17	of	of	ADP
inlawrev-18385	751	18	adjusted	adjust	VERB
inlawrev-18385	751	19	gross	gross	ADJ
inlawrev-18385	751	20	receipts	receipt	NOUN
inlawrev-18385	751	21	is	be	AUX
inlawrev-18385	751	22	reduced	reduce	VERB
inlawrev-18385	751	23	from	from	ADP
inlawrev-18385	751	24	15	15	NUM
inlawrev-18385	751	25	%	%	NOUN
inlawrev-18385	751	26	to	to	PART
inlawrev-18385	751	27	5	5	NUM
inlawrev-18385	751	28	%	%	NOUN
inlawrev-18385	751	29	,	,	PUNCT
inlawrev-18385	751	30	but	but	CCONJ
inlawrev-18385	751	31	all	all	DET
inlawrev-18385	751	32	other	other	ADJ
inlawrev-18385	751	33	rates	rate	NOUN
inlawrev-18385	751	34	remain	remain	VERB
inlawrev-18385	751	35	the	the	DET
inlawrev-18385	751	36	same.143	same.143	NOUN
inlawrev-18385	751	37	however	however	ADV
inlawrev-18385	751	38	,	,	PUNCT
inlawrev-18385	751	39	a	a	DET
inlawrev-18385	751	40	riverboat	riverboat	NOUN
inlawrev-18385	751	41	benefitting	benefit	VERB
inlawrev-18385	751	42	from	from	ADP
inlawrev-18385	751	43	the	the	DET
inlawrev-18385	751	44	lower	low	ADJ
inlawrev-18385	751	45	tax	tax	NOUN
inlawrev-18385	751	46	rate	rate	NOUN
inlawrev-18385	751	47	in	in	ADP
inlawrev-18385	751	48	a	a	DET
inlawrev-18385	751	49	given	give	VERB
inlawrev-18385	751	50	year	year	NOUN
inlawrev-18385	751	51	,	,	PUNCT
inlawrev-18385	751	52	that	that	PRON
inlawrev-18385	751	53	then	then	ADV
inlawrev-18385	751	54	receives	receive	VERB
inlawrev-18385	751	55	more	more	ADJ
inlawrev-18385	751	56	than	than	ADP
inlawrev-18385	751	57	$	$	SYM
inlawrev-18385	751	58	75	75	NUM
inlawrev-18385	751	59	million	million	NUM
inlawrev-18385	751	60	of	of	ADP
inlawrev-18385	751	61	adjusted	adjust	VERB
inlawrev-18385	751	62	gross	gross	ADJ
inlawrev-18385	751	63	receipts	receipt	NOUN
inlawrev-18385	751	64	in	in	ADP
inlawrev-18385	751	65	that	that	DET
inlawrev-18385	751	66	year	year	NOUN
inlawrev-18385	751	67	,	,	PUNCT
inlawrev-18385	751	68	must	must	AUX
inlawrev-18385	751	69	pay	pay	VERB
inlawrev-18385	751	70	an	an	DET
inlawrev-18385	751	71	additional	additional	ADJ
inlawrev-18385	751	72	$	$	SYM
inlawrev-18385	751	73	2.5	2.5	NUM
inlawrev-18385	751	74	million	million	NUM
inlawrev-18385	751	75	tax.144	tax.144	NOUN
inlawrev-18385	751	76	the	the	DET
inlawrev-18385	751	77	additional	additional	ADJ
inlawrev-18385	751	78	tax	tax	NOUN
inlawrev-18385	751	79	effectively	effectively	ADV
inlawrev-18385	751	80	neutralizes	neutralize	VERB
inlawrev-18385	751	81	the	the	DET
inlawrev-18385	751	82	tax	tax	NOUN
inlawrev-18385	751	83	savings	saving	NOUN
inlawrev-18385	751	84	provided	provide	VERB
inlawrev-18385	751	85	by	by	ADP
inlawrev-18385	751	86	the	the	DET
inlawrev-18385	751	87	reduced	reduce	VERB
inlawrev-18385	751	88	rate	rate	NOUN
inlawrev-18385	751	89	.	.	PUNCT
inlawrev-18385	752	1	at	at	ADP
inlawrev-18385	752	2	racetracks	racetrack	NOUN
inlawrev-18385	752	3	,	,	PUNCT
inlawrev-18385	752	4	the	the	DET
inlawrev-18385	752	5	tax	tax	NOUN
inlawrev-18385	752	6	base	base	NOUN
inlawrev-18385	752	7	for	for	ADP
inlawrev-18385	752	8	the	the	DET
inlawrev-18385	752	9	graduated	graduate	VERB
inlawrev-18385	752	10	slot	slot	NOUN
inlawrev-18385	752	11	machine	machine	NOUN
inlawrev-18385	752	12	wagering	wager	VERB
inlawrev-18385	752	13	tax	tax	NOUN
inlawrev-18385	752	14	was	be	AUX
inlawrev-18385	752	15	reduced	reduce	VERB
inlawrev-18385	752	16	from	from	ADP
inlawrev-18385	752	17	99	99	NUM
inlawrev-18385	752	18	%	%	NOUN
inlawrev-18385	752	19	of	of	ADP
inlawrev-18385	752	20	adjusted	adjust	VERB
inlawrev-18385	752	21	gross	gross	ADJ
inlawrev-18385	752	22	receipts	receipt	NOUN
inlawrev-18385	752	23	to	to	ADP
inlawrev-18385	752	24	91.5	91.5	NUM
inlawrev-18385	752	25	%	%	NOUN
inlawrev-18385	752	26	of	of	ADP
inlawrev-18385	752	27	those	those	DET
inlawrev-18385	752	28	receipts	receipt	NOUN
inlawrev-18385	752	29	beginning	begin	VERB
inlawrev-18385	752	30	on	on	ADP
inlawrev-18385	752	31	july	july	PROPN
inlawrev-18385	752	32	1	1	NUM
inlawrev-18385	752	33	,	,	PUNCT
inlawrev-18385	752	34	2013.145	2013.145	NUM
inlawrev-18385	752	35	in	in	ADP
inlawrev-18385	752	36	addition	addition	NOUN
inlawrev-18385	752	37	,	,	PUNCT
inlawrev-18385	752	38	racetrack	racetrack	VERB
inlawrev-18385	752	39	licensees	licensee	NOUN
inlawrev-18385	752	40	subject	subject	ADJ
inlawrev-18385	752	41	to	to	ADP
inlawrev-18385	752	42	the	the	DET
inlawrev-18385	752	43	tax	tax	NOUN
inlawrev-18385	752	44	are	be	AUX
inlawrev-18385	752	45	allowed	allow	VERB
inlawrev-18385	752	46	to	to	PART
inlawrev-18385	752	47	deduct	deduct	VERB
inlawrev-18385	752	48	receipts	receipt	NOUN
inlawrev-18385	752	49	from	from	ADP
inlawrev-18385	752	50	“	"	PUNCT
inlawrev-18385	752	51	qualified	qualified	ADJ
inlawrev-18385	752	52	wagering	wagering	NOUN
inlawrev-18385	752	53	”	"	PUNCT
inlawrev-18385	752	54	received	receive	VERB
inlawrev-18385	752	55	after	after	ADP
inlawrev-18385	752	56	may	may	PROPN
inlawrev-18385	752	57	10	10	NUM
inlawrev-18385	752	58	,	,	PUNCT
inlawrev-18385	752	59	2013	2013	NUM
inlawrev-18385	752	60	and	and	CCONJ
inlawrev-18385	752	61	before	before	ADP
inlawrev-18385	752	62	july	july	PROPN
inlawrev-18385	752	63	1	1	NUM
inlawrev-18385	752	64	,	,	PUNCT
inlawrev-18385	752	65	2016	2016	NUM
inlawrev-18385	752	66	from	from	ADP
inlawrev-18385	752	67	the	the	DET
inlawrev-18385	752	68	adjusted	adjust	VERB
inlawrev-18385	752	69	gross	gross	ADJ
inlawrev-18385	752	70	receipts	receipt	NOUN
inlawrev-18385	752	71	subject	subject	ADJ
inlawrev-18385	752	72	to	to	ADP
inlawrev-18385	752	73	the	the	DET
inlawrev-18385	752	74	tax.146	tax.146	NOUN
inlawrev-18385	752	75	qualified	qualified	ADJ
inlawrev-18385	752	76	wagering	wagering	NOUN
inlawrev-18385	752	77	in	in	ADP
inlawrev-18385	752	78	this	this	DET
inlawrev-18385	752	79	context	context	NOUN
inlawrev-18385	752	80	is	be	AUX
inlawrev-18385	752	81	promotional	promotional	ADJ
inlawrev-18385	752	82	wagering	wagering	NOUN
inlawrev-18385	752	83	using	use	VERB
inlawrev-18385	752	84	“	"	PUNCT
inlawrev-18385	752	85	noncashable	noncashable	ADJ
inlawrev-18385	752	86	vouchers	voucher	NOUN
inlawrev-18385	752	87	,	,	PUNCT
inlawrev-18385	752	88	coupons	coupon	NOUN
inlawrev-18385	752	89	,	,	PUNCT
inlawrev-18385	752	90	electronic	electronic	ADJ
inlawrev-18385	752	91	credits	credit	NOUN
inlawrev-18385	752	92	,	,	PUNCT
inlawrev-18385	752	93	or	or	CCONJ
inlawrev-18385	752	94	electronic	electronic	ADJ
inlawrev-18385	752	95	promotions	promotion	NOUN
inlawrev-18385	752	96	”	"	PUNCT
inlawrev-18385	752	97	provided	provide	VERB
inlawrev-18385	752	98	by	by	ADP
inlawrev-18385	752	99	racetrack	racetrack	NOUN
inlawrev-18385	752	100	licensees.147	licensees.147	NOUN
inlawrev-18385	752	101	in	in	ADP
inlawrev-18385	752	102	no	no	DET
inlawrev-18385	752	103	event	event	NOUN
inlawrev-18385	752	104	may	may	AUX
inlawrev-18385	752	105	a	a	DET
inlawrev-18385	752	106	licensee	licensee	NOUN
inlawrev-18385	752	107	deduct	deduct	NOUN
inlawrev-18385	752	108	more	more	ADJ
inlawrev-18385	752	109	than	than	ADP
inlawrev-18385	752	110	$	$	SYM
inlawrev-18385	752	111	2.5	2.5	NUM
inlawrev-18385	752	112	million	million	NUM
inlawrev-18385	752	113	under	under	ADP
inlawrev-18385	752	114	this	this	DET
inlawrev-18385	752	115	provision	provision	NOUN
inlawrev-18385	752	116	in	in	ADP
inlawrev-18385	752	117	a	a	DET
inlawrev-18385	752	118	state	state	NOUN
inlawrev-18385	752	119	fiscal	fiscal	ADJ
inlawrev-18385	752	120	year	year	NOUN
inlawrev-18385	752	121	ending	end	VERB
inlawrev-18385	752	122	before	before	ADP
inlawrev-18385	752	123	july	july	PROPN
inlawrev-18385	752	124	1	1	NUM
inlawrev-18385	752	125	,	,	PUNCT
inlawrev-18385	752	126	2013	2013	NUM
inlawrev-18385	752	127	or	or	CCONJ
inlawrev-18385	752	128	more	more	ADJ
inlawrev-18385	752	129	than	than	ADP
inlawrev-18385	752	130	$	$	SYM
inlawrev-18385	752	131	5	5	NUM
inlawrev-18385	752	132	million	million	NUM
inlawrev-18385	752	133	for	for	ADP
inlawrev-18385	752	134	a	a	DET
inlawrev-18385	752	135	state	state	NOUN
inlawrev-18385	752	136	fiscal	fiscal	ADJ
inlawrev-18385	752	137	year	year	NOUN
inlawrev-18385	752	138	ending	end	VERB
inlawrev-18385	752	139	after	after	ADP
inlawrev-18385	752	140	june	june	PROPN
inlawrev-18385	752	141	30	30	NUM
inlawrev-18385	752	142	,	,	PUNCT
inlawrev-18385	752	143	2013	2013	NUM
inlawrev-18385	752	144	and	and	CCONJ
inlawrev-18385	752	145	before	before	ADP
inlawrev-18385	752	146	july	july	PROPN
inlawrev-18385	752	147	1	1	NUM
inlawrev-18385	752	148	,	,	PUNCT
inlawrev-18385	752	149	2016.148	2016.148	NUM
inlawrev-18385	752	150	this	this	DET
inlawrev-18385	752	151	deduction	deduction	NOUN
inlawrev-18385	752	152	also	also	ADV
inlawrev-18385	752	153	applies	apply	VERB
inlawrev-18385	752	154	to	to	ADP
inlawrev-18385	752	155	the	the	DET
inlawrev-18385	752	156	licensee	licensee	NOUN
inlawrev-18385	752	157	’s	’s	PART
inlawrev-18385	752	158	obligation	obligation	NOUN
inlawrev-18385	752	159	to	to	PART
inlawrev-18385	752	160	distribute	distribute	VERB
inlawrev-18385	752	161	funds	fund	NOUN
inlawrev-18385	752	162	in	in	ADP
inlawrev-18385	752	163	support	support	NOUN
inlawrev-18385	752	164	of	of	ADP
inlawrev-18385	752	165	the	the	DET
inlawrev-18385	752	166	indiana	indiana	PROPN
inlawrev-18385	752	167	horse	horse	NOUN
inlawrev-18385	752	168	racing	racing	NOUN
inlawrev-18385	752	169	industry	industry	NOUN
inlawrev-18385	752	170	,	,	PUNCT
inlawrev-18385	752	171	to	to	PART
inlawrev-18385	752	172	pay	pay	VERB
inlawrev-18385	752	173	a	a	DET
inlawrev-18385	752	174	county	county	NOUN
inlawrev-18385	752	175	slot	slot	NOUN
inlawrev-18385	752	176	machine	machine	NOUN
inlawrev-18385	752	177	wagering	wager	VERB
inlawrev-18385	752	178	fee	fee	NOUN
inlawrev-18385	752	179	,	,	PUNCT
inlawrev-18385	752	180	and	and	CCONJ
inlawrev-18385	752	181	to	to	PART
inlawrev-18385	752	182	remit	remit	VERB
inlawrev-18385	752	183	the	the	DET
inlawrev-18385	752	184	supplemental	supplemental	ADJ
inlawrev-18385	752	185	fees	fee	NOUN
inlawrev-18385	752	186	due	due	ADJ
inlawrev-18385	752	187	under	under	ADP
inlawrev-18385	752	188	indiana	indiana	PROPN
inlawrev-18385	752	189	code	code	PROPN
inlawrev-18385	752	190	section	section	NOUN
inlawrev-18385	752	191	4	4	NUM
inlawrev-18385	752	192	-	-	SYM
inlawrev-18385	752	193	35	35	NUM
inlawrev-18385	752	194	-	-	PUNCT
inlawrev-18385	752	195	8.9.149	8.9.149	NOUN
inlawrev-18385	752	196	a	a	DET
inlawrev-18385	752	197	riverboat	riverboat	NOUN
inlawrev-18385	752	198	’s	’s	PART
inlawrev-18385	752	199	licensed	licensed	ADJ
inlawrev-18385	752	200	owner	owner	NOUN
inlawrev-18385	752	201	or	or	CCONJ
inlawrev-18385	752	202	operating	operating	NOUN
inlawrev-18385	752	203	agent	agent	NOUN
inlawrev-18385	752	204	who	who	PRON
inlawrev-18385	752	205	is	be	AUX
inlawrev-18385	752	206	subject	subject	ADJ
inlawrev-18385	752	207	to	to	ADP
inlawrev-18385	752	208	the	the	DET
inlawrev-18385	752	209	wagering	wager	VERB
inlawrev-18385	752	210	taxes	taxis	NOUN
inlawrev-18385	752	211	mentioned	mention	VERB
inlawrev-18385	752	212	above	above	ADV
inlawrev-18385	752	213	may	may	AUX
inlawrev-18385	752	214	take	take	VERB
inlawrev-18385	752	215	a	a	DET
inlawrev-18385	752	216	deduction	deduction	NOUN
inlawrev-18385	752	217	for	for	ADP
inlawrev-18385	752	218	receipts	receipt	NOUN
inlawrev-18385	752	219	from	from	ADP
inlawrev-18385	752	220	“	"	PUNCT
inlawrev-18385	752	221	qualified	qualified	ADJ
inlawrev-18385	752	222	wagering	wagering	NOUN
inlawrev-18385	752	223	”	"	PUNCT
inlawrev-18385	752	224	received	receive	VERB
inlawrev-18385	752	225	after	after	ADP
inlawrev-18385	752	226	may	may	PROPN
inlawrev-18385	752	227	10	10	NUM
inlawrev-18385	752	228	,	,	PUNCT
inlawrev-18385	752	229	2013	2013	NUM
inlawrev-18385	752	230	and	and	CCONJ
inlawrev-18385	752	231	before	before	ADP
inlawrev-18385	752	232	july	july	PROPN
inlawrev-18385	752	233	1	1	NUM
inlawrev-18385	752	234	,	,	PUNCT
inlawrev-18385	752	235	2016	2016	NUM
inlawrev-18385	752	236	,	,	PUNCT
inlawrev-18385	752	237	which	which	PRON
inlawrev-18385	752	238	is	be	AUX
inlawrev-18385	752	239	similar	similar	ADJ
inlawrev-18385	752	240	to	to	ADP
inlawrev-18385	752	241	the	the	DET
inlawrev-18385	752	242	deduction	deduction	NOUN
inlawrev-18385	752	243	described	describe	VERB
inlawrev-18385	752	244	above	above	ADP
inlawrev-18385	752	245	for	for	ADP
inlawrev-18385	752	246	racetrack	racetrack	NOUN
inlawrev-18385	752	247	licensees.150	licensees.150	NOUN
inlawrev-18385	752	248	during	during	ADP
inlawrev-18385	752	249	the	the	DET
inlawrev-18385	752	250	time	time	NOUN
inlawrev-18385	752	251	period	period	NOUN
inlawrev-18385	752	252	that	that	PRON
inlawrev-18385	752	253	these	these	DET
inlawrev-18385	752	254	two	two	NUM
inlawrev-18385	752	255	promotional	promotional	ADJ
inlawrev-18385	752	256	wagering	wager	VERB
inlawrev-18385	752	257	deductions	deduction	NOUN
inlawrev-18385	752	258	are	be	AUX
inlawrev-18385	752	259	in	in	ADP
inlawrev-18385	752	260	effect	effect	NOUN
inlawrev-18385	752	261	at	at	ADP
inlawrev-18385	752	262	racetracks	racetrack	NOUN
inlawrev-18385	752	263	and	and	CCONJ
inlawrev-18385	752	264	on	on	ADP
inlawrev-18385	752	265	riverboats	riverboat	NOUN
inlawrev-18385	752	266	,	,	PUNCT
inlawrev-18385	752	267	the	the	DET
inlawrev-18385	752	268	indiana	indiana	PROPN
inlawrev-18385	752	269	gaming	gaming	NOUN
inlawrev-18385	752	270	commission	commission	NOUN
inlawrev-18385	752	271	is	be	AUX
inlawrev-18385	752	272	charged	charge	VERB
inlawrev-18385	752	273	with	with	ADP
inlawrev-18385	752	274	studying	study	VERB
inlawrev-18385	752	275	“	"	PUNCT
inlawrev-18385	752	276	the	the	DET
inlawrev-18385	752	277	use	use	NOUN
inlawrev-18385	752	278	of	of	ADP
inlawrev-18385	752	279	complimentary	complimentary	ADJ
inlawrev-18385	752	280	promotional	promotional	ADJ
inlawrev-18385	752	281	credit	credit	NOUN
inlawrev-18385	752	282	programs	program	NOUN
inlawrev-18385	752	283	”	"	PUNCT
inlawrev-18385	752	284	at	at	ADP
inlawrev-18385	752	285	those	those	DET
inlawrev-18385	752	286	gambling	gambling	NOUN
inlawrev-18385	752	287	facilities	facility	NOUN
inlawrev-18385	752	288	and	and	CCONJ
inlawrev-18385	752	289	the	the	DET
inlawrev-18385	752	290	programs	program	NOUN
inlawrev-18385	752	291	’	'	PUNCT
inlawrev-18385	752	292	impact	impact	NOUN
inlawrev-18385	752	293	on	on	ADP
inlawrev-18385	752	294	state	state	NOUN
inlawrev-18385	752	295	142	142	NUM
inlawrev-18385	752	296	.	.	PUNCT
inlawrev-18385	753	1	pub	pub	NOUN
inlawrev-18385	753	2	.	.	PUNCT
inlawrev-18385	754	1	l.	l.	PROPN
inlawrev-18385	754	2	no	no	INTJ
inlawrev-18385	754	3	.	.	PROPN
inlawrev-18385	755	1	229	229	NUM
inlawrev-18385	755	2	-	-	SYM
inlawrev-18385	755	3	2013	2013	NUM
inlawrev-18385	755	4	,	,	PUNCT
inlawrev-18385	755	5	§	§	PROPN
inlawrev-18385	755	6	38	38	NUM
inlawrev-18385	755	7	,	,	PUNCT
inlawrev-18385	755	8	2013	2013	NUM
inlawrev-18385	755	9	ind	ind	NOUN
inlawrev-18385	755	10	.	.	PUNCT
inlawrev-18385	756	1	acts	act	VERB
inlawrev-18385	756	2	3194	3194	NUM
inlawrev-18385	756	3	,	,	PUNCT
inlawrev-18385	756	4	3226	3226	NUM
inlawrev-18385	756	5	.	.	PUNCT
inlawrev-18385	757	1	143	143	NUM
inlawrev-18385	757	2	.	.	PUNCT
inlawrev-18385	758	1	i	i	PRON
inlawrev-18385	758	2	d.	d.	PROPN
inlawrev-18385	758	3	§	§	PROPN
inlawrev-18385	758	4	20	20	NUM
inlawrev-18385	758	5	,	,	PUNCT
inlawrev-18385	758	6	2013	2013	NUM
inlawrev-18385	758	7	ind	ind	NOUN
inlawrev-18385	758	8	.	.	PUNCT
inlawrev-18385	759	1	acts	act	VERB
inlawrev-18385	759	2	at	at	ADP
inlawrev-18385	759	3	3211	3211	NUM
inlawrev-18385	759	4	-	-	SYM
inlawrev-18385	759	5	14	14	NUM
inlawrev-18385	759	6	(	(	PUNCT
inlawrev-18385	759	7	amending	amend	VERB
inlawrev-18385	759	8	ind	ind	NOUN
inlawrev-18385	759	9	.	.	PUNCT
inlawrev-18385	760	1	code	code	PROPN
inlawrev-18385	760	2	§	§	PROPN
inlawrev-18385	760	3	4	4	NUM
inlawrev-18385	760	4	-	-	SYM
inlawrev-18385	760	5	33	33	NUM
inlawrev-18385	760	6	-	-	PUNCT
inlawrev-18385	760	7	13	13	NUM
inlawrev-18385	760	8	-	-	NUM
inlawrev-18385	760	9	1.5	1.5	NUM
inlawrev-18385	760	10	)	)	PUNCT
inlawrev-18385	760	11	.	.	PUNCT
inlawrev-18385	761	1	144	144	NUM
inlawrev-18385	761	2	.	.	PUNCT
inlawrev-18385	762	1	i	i	PRON
inlawrev-18385	762	2	d.	d.	PROPN
inlawrev-18385	762	3	§	§	PROPN
inlawrev-18385	762	4	20	20	NUM
inlawrev-18385	762	5	,	,	PUNCT
inlawrev-18385	762	6	2013	2013	NUM
inlawrev-18385	762	7	ind	ind	NOUN
inlawrev-18385	762	8	.	.	PUNCT
inlawrev-18385	763	1	acts	act	VERB
inlawrev-18385	763	2	at	at	ADP
inlawrev-18385	763	3	3213	3213	NUM
inlawrev-18385	763	4	(	(	PUNCT
inlawrev-18385	763	5	amending	amend	VERB
inlawrev-18385	763	6	ind	ind	NOUN
inlawrev-18385	763	7	.	.	PUNCT
inlawrev-18385	764	1	code	code	PROPN
inlawrev-18385	764	2	§	§	PROPN
inlawrev-18385	764	3	4	4	NUM
inlawrev-18385	764	4	-	-	SYM
inlawrev-18385	764	5	33	33	NUM
inlawrev-18385	764	6	-	-	PUNCT
inlawrev-18385	764	7	13	13	NUM
inlawrev-18385	764	8	-	-	NUM
inlawrev-18385	764	9	1.5(d	1.5(d	NUM
inlawrev-18385	764	10	)	)	PUNCT
inlawrev-18385	764	11	)	)	PUNCT
inlawrev-18385	764	12	.	.	PUNCT
inlawrev-18385	765	1	145	145	NUM
inlawrev-18385	765	2	.	.	PUNCT
inlawrev-18385	766	1	pub	pub	NOUN
inlawrev-18385	766	2	.	.	PUNCT
inlawrev-18385	767	1	l.	l.	PROPN
inlawrev-18385	767	2	no	no	INTJ
inlawrev-18385	767	3	.	.	PROPN
inlawrev-18385	768	1	210	210	NUM
inlawrev-18385	768	2	-	-	SYM
inlawrev-18385	768	3	2013	2013	NUM
inlawrev-18385	768	4	,	,	PUNCT
inlawrev-18385	768	5	§	§	PROPN
inlawrev-18385	768	6	18	18	NUM
inlawrev-18385	768	7	,	,	PUNCT
inlawrev-18385	768	8	2013	2013	NUM
inlawrev-18385	768	9	ind	ind	NOUN
inlawrev-18385	768	10	.	.	PUNCT
inlawrev-18385	769	1	acts	act	VERB
inlawrev-18385	769	2	2786	2786	NUM
inlawrev-18385	769	3	,	,	PUNCT
inlawrev-18385	769	4	2801	2801	NUM
inlawrev-18385	769	5	-	-	SYM
inlawrev-18385	769	6	02	02	NUM
inlawrev-18385	769	7	(	(	PUNCT
inlawrev-18385	769	8	amending	amend	VERB
inlawrev-18385	769	9	ind	ind	NOUN
inlawrev-18385	769	10	.	.	PUNCT
inlawrev-18385	770	1	code	code	PROPN
inlawrev-18385	770	2	§	§	PROPN
inlawrev-18385	770	3	4	4	NUM
inlawrev-18385	770	4	-	-	NUM
inlawrev-18385	770	5	358	358	NUM
inlawrev-18385	770	6	-	-	SYM
inlawrev-18385	770	7	1	1	NUM
inlawrev-18385	770	8	)	)	PUNCT
inlawrev-18385	770	9	.	.	PUNCT
inlawrev-18385	771	1	the	the	DET
inlawrev-18385	771	2	slot	slot	NOUN
inlawrev-18385	771	3	machine	machine	NOUN
inlawrev-18385	771	4	wagering	wager	VERB
inlawrev-18385	771	5	tax	tax	NOUN
inlawrev-18385	771	6	is	be	AUX
inlawrev-18385	771	7	only	only	ADV
inlawrev-18385	771	8	imposed	impose	VERB
inlawrev-18385	771	9	on	on	ADP
inlawrev-18385	771	10	“	"	PUNCT
inlawrev-18385	771	11	a	a	DET
inlawrev-18385	771	12	permit	permit	NOUN
inlawrev-18385	771	13	holder	holder	NOUN
inlawrev-18385	771	14	holding	hold	VERB
inlawrev-18385	771	15	a	a	DET
inlawrev-18385	771	16	gambling	gambling	NOUN
inlawrev-18385	771	17	game	game	NOUN
inlawrev-18385	771	18	license	license	NOUN
inlawrev-18385	771	19	issued	issue	VERB
inlawrev-18385	771	20	under	under	ADP
inlawrev-18385	771	21	ic	ic	PROPN
inlawrev-18385	771	22	4	4	NUM
inlawrev-18385	771	23	-	-	SYM
inlawrev-18385	771	24	35	35	NUM
inlawrev-18385	771	25	-	-	SYM
inlawrev-18385	771	26	5	5	NUM
inlawrev-18385	771	27	,	,	PUNCT
inlawrev-18385	771	28	”	"	PUNCT
inlawrev-18385	771	29	which	which	PRON
inlawrev-18385	771	30	only	only	ADV
inlawrev-18385	771	31	covers	cover	VERB
inlawrev-18385	771	32	licenses	license	NOUN
inlawrev-18385	771	33	for	for	ADP
inlawrev-18385	771	34	racetracks	racetrack	NOUN
inlawrev-18385	771	35	.	.	PUNCT
inlawrev-18385	772	1	ind	ind	NOUN
inlawrev-18385	772	2	.	.	PUNCT
inlawrev-18385	772	3	code	code	PROPN
inlawrev-18385	772	4	§	§	PROPN
inlawrev-18385	772	5	§	§	PROPN
inlawrev-18385	772	6	4	4	NUM
inlawrev-18385	772	7	-	-	SYM
inlawrev-18385	772	8	35	35	NUM
inlawrev-18385	772	9	-	-	PUNCT
inlawrev-18385	772	10	1	1	NUM
inlawrev-18385	772	11	-	-	PUNCT
inlawrev-18385	772	12	1	1	NUM
inlawrev-18385	772	13	,	,	PUNCT
inlawrev-18385	772	14	-5	-5	VERB
inlawrev-18385	772	15	-	-	SYM
inlawrev-18385	772	16	1	1	NUM
inlawrev-18385	772	17	.	.	NOUN
inlawrev-18385	772	18	146	146	NUM
inlawrev-18385	772	19	.	.	PUNCT
inlawrev-18385	773	1	pub	pub	NOUN
inlawrev-18385	773	2	.	.	PUNCT
inlawrev-18385	774	1	l.	l.	PROPN
inlawrev-18385	774	2	no	no	INTJ
inlawrev-18385	774	3	.	.	PROPN
inlawrev-18385	775	1	229	229	NUM
inlawrev-18385	775	2	-	-	SYM
inlawrev-18385	775	3	2013	2013	NUM
inlawrev-18385	775	4	,	,	PUNCT
inlawrev-18385	775	5	§	§	PROPN
inlawrev-18385	775	6	36	36	NUM
inlawrev-18385	775	7	,	,	PUNCT
inlawrev-18385	775	8	2013	2013	NUM
inlawrev-18385	775	9	ind	ind	NOUN
inlawrev-18385	775	10	.	.	PUNCT
inlawrev-18385	776	1	acts	act	VERB
inlawrev-18385	776	2	3194	3194	NUM
inlawrev-18385	776	3	,	,	PUNCT
inlawrev-18385	776	4	3224	3224	NUM
inlawrev-18385	776	5	-	-	SYM
inlawrev-18385	776	6	25	25	NUM
inlawrev-18385	776	7	(	(	PUNCT
inlawrev-18385	776	8	codified	codify	VERB
inlawrev-18385	776	9	at	at	ADP
inlawrev-18385	776	10	ind	ind	PROPN
inlawrev-18385	776	11	.	.	PUNCT
inlawrev-18385	777	1	code	code	PROPN
inlawrev-18385	777	2	§	§	PROPN
inlawrev-18385	777	3	4	4	NUM
inlawrev-18385	777	4	-	-	NUM
inlawrev-18385	777	5	358	358	NUM
inlawrev-18385	777	6	-	-	SYM
inlawrev-18385	777	7	5	5	NUM
inlawrev-18385	777	8	)	)	PUNCT
inlawrev-18385	777	9	.	.	PUNCT
inlawrev-18385	778	1	147	147	NUM
inlawrev-18385	778	2	.	.	PUNCT
inlawrev-18385	779	1	i	i	PRON
inlawrev-18385	779	2	d.	d.	PROPN
inlawrev-18385	779	3	§	§	PROPN
inlawrev-18385	779	4	36	36	NUM
inlawrev-18385	779	5	,	,	PUNCT
inlawrev-18385	779	6	2013	2013	NUM
inlawrev-18385	779	7	ind	ind	NOUN
inlawrev-18385	779	8	.	.	PUNCT
inlawrev-18385	780	1	acts	act	VERB
inlawrev-18385	780	2	at	at	ADP
inlawrev-18385	780	3	3225	3225	NUM
inlawrev-18385	780	4	(	(	PUNCT
inlawrev-18385	780	5	codified	codify	VERB
inlawrev-18385	780	6	at	at	ADP
inlawrev-18385	780	7	ind	ind	PROPN
inlawrev-18385	780	8	.	.	PUNCT
inlawrev-18385	781	1	code	code	PROPN
inlawrev-18385	781	2	§	§	PROPN
inlawrev-18385	781	3	4	4	NUM
inlawrev-18385	781	4	-	-	SYM
inlawrev-18385	781	5	35	35	NUM
inlawrev-18385	781	6	-	-	PUNCT
inlawrev-18385	781	7	8	8	NUM
inlawrev-18385	781	8	-	-	PUNCT
inlawrev-18385	781	9	5(b	5(b	NUM
inlawrev-18385	781	10	)	)	PUNCT
inlawrev-18385	781	11	)	)	PUNCT
inlawrev-18385	781	12	.	.	PUNCT
inlawrev-18385	782	1	148	148	NUM
inlawrev-18385	782	2	.	.	PUNCT
inlawrev-18385	783	1	i	i	PRON
inlawrev-18385	783	2	d.	d.	PROPN
inlawrev-18385	783	3	§	§	PROPN
inlawrev-18385	783	4	36	36	NUM
inlawrev-18385	783	5	,	,	PUNCT
inlawrev-18385	783	6	2013	2013	NUM
inlawrev-18385	783	7	ind	ind	NOUN
inlawrev-18385	783	8	.	.	PUNCT
inlawrev-18385	784	1	acts	act	VERB
inlawrev-18385	784	2	at	at	ADP
inlawrev-18385	784	3	3225	3225	NUM
inlawrev-18385	784	4	(	(	PUNCT
inlawrev-18385	784	5	codified	codify	VERB
inlawrev-18385	784	6	at	at	ADP
inlawrev-18385	784	7	ind	ind	PROPN
inlawrev-18385	784	8	.	.	PUNCT
inlawrev-18385	785	1	code	code	PROPN
inlawrev-18385	785	2	§	§	PROPN
inlawrev-18385	785	3	4	4	NUM
inlawrev-18385	785	4	-	-	SYM
inlawrev-18385	785	5	35	35	NUM
inlawrev-18385	785	6	-	-	PUNCT
inlawrev-18385	785	7	8	8	NUM
inlawrev-18385	785	8	-	-	PUNCT
inlawrev-18385	785	9	5(d	5(d	NUM
inlawrev-18385	785	10	)	)	PUNCT
inlawrev-18385	785	11	)	)	PUNCT
inlawrev-18385	785	12	.	.	PUNCT
inlawrev-18385	786	1	149	149	NUM
inlawrev-18385	786	2	.	.	PUNCT
inlawrev-18385	787	1	i	i	PRON
inlawrev-18385	787	2	d.	d.	PROPN
inlawrev-18385	787	3	§	§	PROPN
inlawrev-18385	787	4	36	36	NUM
inlawrev-18385	787	5	,	,	PUNCT
inlawrev-18385	787	6	2013	2013	NUM
inlawrev-18385	787	7	ind	ind	NOUN
inlawrev-18385	787	8	.	.	PUNCT
inlawrev-18385	788	1	acts	act	VERB
inlawrev-18385	788	2	at	at	ADP
inlawrev-18385	788	3	3225	3225	NUM
inlawrev-18385	788	4	(	(	PUNCT
inlawrev-18385	788	5	codified	codify	VERB
inlawrev-18385	788	6	at	at	ADP
inlawrev-18385	788	7	ind	ind	PROPN
inlawrev-18385	788	8	.	.	PUNCT
inlawrev-18385	789	1	code	code	PROPN
inlawrev-18385	789	2	§	§	PROPN
inlawrev-18385	789	3	4	4	NUM
inlawrev-18385	789	4	-	-	SYM
inlawrev-18385	789	5	35	35	NUM
inlawrev-18385	789	6	-	-	PUNCT
inlawrev-18385	789	7	8	8	NUM
inlawrev-18385	789	8	-	-	NUM
inlawrev-18385	789	9	5(e	5(e	NUM
inlawrev-18385	789	10	)	)	PUNCT
inlawrev-18385	789	11	)	)	PUNCT
inlawrev-18385	789	12	.	.	PUNCT
inlawrev-18385	790	1	150	150	NUM
inlawrev-18385	790	2	.	.	PUNCT
inlawrev-18385	791	1	i	i	PRON
inlawrev-18385	791	2	d.	d.	PROPN
inlawrev-18385	791	3	§	§	PROPN
inlawrev-18385	791	4	22	22	NUM
inlawrev-18385	791	5	,	,	PUNCT
inlawrev-18385	791	6	2013	2013	NUM
inlawrev-18385	791	7	ind	ind	NOUN
inlawrev-18385	791	8	.	.	PUNCT
inlawrev-18385	792	1	acts	act	VERB
inlawrev-18385	792	2	at	at	ADP
inlawrev-18385	792	3	3219	3219	NUM
inlawrev-18385	792	4	-	-	SYM
inlawrev-18385	792	5	20	20	NUM
inlawrev-18385	792	6	(	(	PUNCT
inlawrev-18385	792	7	codified	codify	VERB
inlawrev-18385	792	8	at	at	ADP
inlawrev-18385	792	9	ind	ind	PROPN
inlawrev-18385	792	10	.	.	PUNCT
inlawrev-18385	793	1	code	code	PROPN
inlawrev-18385	793	2	§	§	PROPN
inlawrev-18385	793	3	4	4	NUM
inlawrev-18385	793	4	-	-	SYM
inlawrev-18385	793	5	33	33	NUM
inlawrev-18385	793	6	-	-	PUNCT
inlawrev-18385	793	7	13	13	NUM
inlawrev-18385	793	8	-	-	PUNCT
inlawrev-18385	793	9	7	7	NUM
inlawrev-18385	793	10	)	)	PUNCT
inlawrev-18385	793	11	.	.	PUNCT
inlawrev-18385	794	1	2014	2014	NUM
inlawrev-18385	794	2	]	]	PUNCT
inlawrev-18385	794	3	taxation	taxation	NOUN
inlawrev-18385	794	4	1191	1191	NUM
inlawrev-18385	794	5	gaming	gaming	NOUN
inlawrev-18385	794	6	revenues.151	revenues.151	PROPN
inlawrev-18385	794	7	ii	ii	PROPN
inlawrev-18385	794	8	.	.	PUNCT
inlawrev-18385	795	1	indiana	indiana	PROPN
inlawrev-18385	795	2	tax	tax	PROPN
inlawrev-18385	795	3	court	court	NOUN
inlawrev-18385	795	4	decisions	decision	VERB
inlawrev-18385	795	5	the	the	DET
inlawrev-18385	795	6	tax	tax	NOUN
inlawrev-18385	795	7	court	court	NOUN
inlawrev-18385	795	8	rendered	render	VERB
inlawrev-18385	795	9	a	a	DET
inlawrev-18385	795	10	variety	variety	NOUN
inlawrev-18385	795	11	of	of	ADP
inlawrev-18385	795	12	opinions	opinion	NOUN
inlawrev-18385	795	13	from	from	ADP
inlawrev-18385	795	14	january	january	PROPN
inlawrev-18385	795	15	1	1	NUM
inlawrev-18385	795	16	,	,	PUNCT
inlawrev-18385	795	17	2013	2013	NUM
inlawrev-18385	795	18	to	to	ADP
inlawrev-18385	795	19	december	december	PROPN
inlawrev-18385	795	20	31	31	NUM
inlawrev-18385	795	21	,	,	PUNCT
inlawrev-18385	795	22	2013	2013	NUM
inlawrev-18385	795	23	.	.	PUNCT
inlawrev-18385	796	1	specifically	specifically	ADV
inlawrev-18385	796	2	,	,	PUNCT
inlawrev-18385	796	3	the	the	DET
inlawrev-18385	796	4	tax	tax	NOUN
inlawrev-18385	796	5	court	court	NOUN
inlawrev-18385	796	6	issued	issue	VERB
inlawrev-18385	796	7	twenty	twenty	NUM
inlawrev-18385	796	8	published	publish	VERB
inlawrev-18385	796	9	opinions	opinion	NOUN
inlawrev-18385	796	10	and	and	CCONJ
inlawrev-18385	796	11	decisions	decision	NOUN
inlawrev-18385	796	12	:	:	PUNCT
inlawrev-18385	796	13	eleven	eleven	NUM
inlawrev-18385	796	14	concerned	concern	VERB
inlawrev-18385	796	15	the	the	DET
inlawrev-18385	796	16	indiana	indiana	PROPN
inlawrev-18385	796	17	real	real	ADJ
inlawrev-18385	796	18	property	property	NOUN
inlawrev-18385	796	19	tax	tax	NOUN
inlawrev-18385	796	20	,	,	PUNCT
inlawrev-18385	796	21	two	two	NUM
inlawrev-18385	796	22	concerned	concerned	ADJ
inlawrev-18385	796	23	indiana	indiana	PROPN
inlawrev-18385	796	24	local	local	ADJ
inlawrev-18385	796	25	tax	tax	NOUN
inlawrev-18385	796	26	,	,	PUNCT
inlawrev-18385	796	27	one	one	NUM
inlawrev-18385	796	28	concerned	concern	VERB
inlawrev-18385	796	29	the	the	DET
inlawrev-18385	796	30	indiana	indiana	PROPN
inlawrev-18385	796	31	inheritance	inheritance	NOUN
inlawrev-18385	796	32	tax	tax	NOUN
inlawrev-18385	796	33	,	,	PUNCT
inlawrev-18385	796	34	four	four	NUM
inlawrev-18385	796	35	concerned	concern	VERB
inlawrev-18385	796	36	the	the	DET
inlawrev-18385	796	37	indiana	indiana	PROPN
inlawrev-18385	796	38	sales	sale	NOUN
inlawrev-18385	796	39	and	and	CCONJ
inlawrev-18385	796	40	use	use	VERB
inlawrev-18385	796	41	tax	tax	NOUN
inlawrev-18385	796	42	,	,	PUNCT
inlawrev-18385	796	43	and	and	CCONJ
inlawrev-18385	796	44	two	two	NUM
inlawrev-18385	796	45	concerned	concern	VERB
inlawrev-18385	796	46	the	the	DET
inlawrev-18385	796	47	indiana	indiana	PROPN
inlawrev-18385	796	48	corporate	corporate	ADJ
inlawrev-18385	796	49	income	income	NOUN
inlawrev-18385	796	50	tax	tax	NOUN
inlawrev-18385	796	51	.	.	PUNCT
inlawrev-18385	797	1	the	the	DET
inlawrev-18385	797	2	tax	tax	NOUN
inlawrev-18385	797	3	court	court	NOUN
inlawrev-18385	797	4	also	also	ADV
inlawrev-18385	797	5	issued	issue	VERB
inlawrev-18385	797	6	one	one	NUM
inlawrev-18385	797	7	unpublished	unpublished	ADJ
inlawrev-18385	797	8	opinion	opinion	NOUN
inlawrev-18385	797	9	concerning	concern	VERB
inlawrev-18385	797	10	indiana	indiana	PROPN
inlawrev-18385	797	11	real	real	ADJ
inlawrev-18385	797	12	property	property	NOUN
inlawrev-18385	797	13	tax	tax	NOUN
inlawrev-18385	797	14	.	.	PUNCT
inlawrev-18385	798	1	a	a	DET
inlawrev-18385	798	2	summary	summary	NOUN
inlawrev-18385	798	3	of	of	ADP
inlawrev-18385	798	4	each	each	DET
inlawrev-18385	798	5	opinion	opinion	NOUN
inlawrev-18385	798	6	and	and	CCONJ
inlawrev-18385	798	7	decision	decision	NOUN
inlawrev-18385	798	8	appears	appear	VERB
inlawrev-18385	798	9	below	below	ADV
inlawrev-18385	798	10	.	.	PUNCT
inlawrev-18385	799	1	a.	a.	NOUN
inlawrev-18385	799	2	real	real	ADJ
inlawrev-18385	799	3	property	property	NOUN
inlawrev-18385	799	4	tax	tax	NOUN
inlawrev-18385	799	5	1	1	NUM
inlawrev-18385	799	6	.	.	PUNCT
inlawrev-18385	800	1	indianapolis	indianapolis	PROPN
inlawrev-18385	800	2	public	public	PROPN
inlawrev-18385	800	3	transportation	transportation	PROPN
inlawrev-18385	800	4	corp	corp	PROPN
inlawrev-18385	800	5	.	.	PROPN
inlawrev-18385	801	1	v.	v.	PROPN
inlawrev-18385	801	2	indiana	indiana	PROPN
inlawrev-18385	801	3	department	department	PROPN
inlawrev-18385	801	4	of	of	ADP
inlawrev-18385	801	5	local	local	ADJ
inlawrev-18385	801	6	government	government	NOUN
inlawrev-18385	801	7	finance.152	finance.152	NOUN
inlawrev-18385	801	8	—	—	PUNCT
inlawrev-18385	801	9	indianapolis	indianapolis	PROPN
inlawrev-18385	801	10	public	public	ADJ
inlawrev-18385	801	11	transportation	transportation	NOUN
inlawrev-18385	801	12	corporation	corporation	NOUN
inlawrev-18385	801	13	(	(	PUNCT
inlawrev-18385	801	14	“	"	PUNCT
inlawrev-18385	801	15	indygo	indygo	NOUN
inlawrev-18385	801	16	”	"	PUNCT
inlawrev-18385	801	17	)	)	PUNCT
inlawrev-18385	802	1	appealed	appeal	VERB
inlawrev-18385	802	2	the	the	DET
inlawrev-18385	802	3	dlgf	dlgf	NOUN
inlawrev-18385	802	4	’s	’s	PART
inlawrev-18385	802	5	final	final	ADJ
inlawrev-18385	802	6	determination	determination	NOUN
inlawrev-18385	802	7	denying	deny	VERB
inlawrev-18385	802	8	its	its	PRON
inlawrev-18385	802	9	excess	excess	ADJ
inlawrev-18385	802	10	property	property	NOUN
inlawrev-18385	802	11	tax	tax	NOUN
inlawrev-18385	802	12	levy	levy	NOUN
inlawrev-18385	802	13	request	request	NOUN
inlawrev-18385	802	14	for	for	ADP
inlawrev-18385	802	15	the	the	DET
inlawrev-18385	802	16	2007	2007	NUM
inlawrev-18385	802	17	budget	budget	NOUN
inlawrev-18385	802	18	year.153	year.153	PROPN
inlawrev-18385	802	19	indygo	indygo	NOUN
inlawrev-18385	802	20	,	,	PUNCT
inlawrev-18385	802	21	as	as	ADP
inlawrev-18385	802	22	a	a	DET
inlawrev-18385	802	23	public	public	ADJ
inlawrev-18385	802	24	transportation	transportation	NOUN
inlawrev-18385	802	25	corporation	corporation	NOUN
inlawrev-18385	802	26	,	,	PUNCT
inlawrev-18385	802	27	pays	pay	VERB
inlawrev-18385	802	28	its	its	PRON
inlawrev-18385	802	29	operating	operating	NOUN
inlawrev-18385	802	30	costs	cost	NOUN
inlawrev-18385	802	31	and	and	CCONJ
inlawrev-18385	802	32	expenditures	expenditure	NOUN
inlawrev-18385	802	33	from	from	ADP
inlawrev-18385	802	34	the	the	DET
inlawrev-18385	802	35	collection	collection	NOUN
inlawrev-18385	802	36	of	of	ADP
inlawrev-18385	802	37	local	local	ADJ
inlawrev-18385	802	38	property	property	NOUN
inlawrev-18385	802	39	taxes.154	taxes.154	NOUN
inlawrev-18385	802	40	in	in	ADP
inlawrev-18385	802	41	november	november	PROPN
inlawrev-18385	802	42	2008	2008	NUM
inlawrev-18385	802	43	,	,	PUNCT
inlawrev-18385	802	44	pursuant	pursuant	ADJ
inlawrev-18385	802	45	to	to	ADP
inlawrev-18385	802	46	indiana	indiana	PROPN
inlawrev-18385	802	47	code	code	PROPN
inlawrev-18385	802	48	section	section	NOUN
inlawrev-18385	802	49	6	6	NUM
inlawrev-18385	802	50	-	-	SYM
inlawrev-18385	802	51	1.118.5	1.118.5	NUM
inlawrev-18385	802	52	-	-	SYM
inlawrev-18385	802	53	16	16	NUM
inlawrev-18385	802	54	,	,	PUNCT
inlawrev-18385	802	55	indygo	indygo	NOUN
inlawrev-18385	802	56	requested	request	VERB
inlawrev-18385	802	57	the	the	DET
inlawrev-18385	802	58	dlgf	dlgf	NOUN
inlawrev-18385	802	59	’s	’s	PART
inlawrev-18385	802	60	permission	permission	NOUN
inlawrev-18385	802	61	to	to	PART
inlawrev-18385	802	62	impose	impose	VERB
inlawrev-18385	802	63	an	an	DET
inlawrev-18385	802	64	excess	excess	ADJ
inlawrev-18385	802	65	property	property	NOUN
inlawrev-18385	802	66	tax	tax	NOUN
inlawrev-18385	802	67	levy	levy	NOUN
inlawrev-18385	802	68	because	because	SCONJ
inlawrev-18385	802	69	it	it	PRON
inlawrev-18385	802	70	had	have	AUX
inlawrev-18385	802	71	suffered	suffer	VERB
inlawrev-18385	802	72	property	property	NOUN
inlawrev-18385	802	73	tax	tax	NOUN
inlawrev-18385	802	74	revenue	revenue	NOUN
inlawrev-18385	802	75	shortfalls	shortfall	NOUN
inlawrev-18385	802	76	in	in	ADP
inlawrev-18385	802	77	budget	budget	NOUN
inlawrev-18385	802	78	years	year	NOUN
inlawrev-18385	802	79	2006	2006	NUM
inlawrev-18385	802	80	and	and	CCONJ
inlawrev-18385	802	81	2007.155	2007.155	NUM
inlawrev-18385	802	82	the	the	DET
inlawrev-18385	802	83	dlgf	dlgf	NOUN
inlawrev-18385	802	84	referred	refer	VERB
inlawrev-18385	802	85	the	the	DET
inlawrev-18385	802	86	request	request	NOUN
inlawrev-18385	802	87	to	to	ADP
inlawrev-18385	802	88	the	the	DET
inlawrev-18385	802	89	local	local	ADJ
inlawrev-18385	802	90	government	government	NOUN
inlawrev-18385	802	91	tax	tax	NOUN
inlawrev-18385	802	92	control	control	PROPN
inlawrev-18385	802	93	board	board	NOUN
inlawrev-18385	802	94	for	for	ADP
inlawrev-18385	802	95	a	a	DET
inlawrev-18385	802	96	recommendation	recommendation	NOUN
inlawrev-18385	802	97	.	.	PUNCT
inlawrev-18385	803	1	the	the	DET
inlawrev-18385	803	2	tax	tax	PROPN
inlawrev-18385	803	3	control	control	PROPN
inlawrev-18385	803	4	board	board	PROPN
inlawrev-18385	803	5	held	hold	VERB
inlawrev-18385	803	6	a	a	DET
inlawrev-18385	803	7	hearing	hearing	NOUN
inlawrev-18385	803	8	where	where	SCONJ
inlawrev-18385	803	9	both	both	DET
inlawrev-18385	803	10	indygo	indygo	NOUN
inlawrev-18385	803	11	and	and	CCONJ
inlawrev-18385	803	12	a	a	DET
inlawrev-18385	803	13	dlgf	dlgf	NOUN
inlawrev-18385	803	14	representative	representative	NOUN
inlawrev-18385	803	15	presented	present	VERB
inlawrev-18385	803	16	documentation	documentation	NOUN
inlawrev-18385	803	17	showing	show	VERB
inlawrev-18385	803	18	the	the	DET
inlawrev-18385	803	19	property	property	NOUN
inlawrev-18385	803	20	tax	tax	NOUN
inlawrev-18385	803	21	revenue	revenue	NOUN
inlawrev-18385	803	22	shortfall	shortfall	NOUN
inlawrev-18385	803	23	(	(	PUNCT
inlawrev-18385	803	24	or	or	CCONJ
inlawrev-18385	803	25	lack	lack	VERB
inlawrev-18385	803	26	thereof	thereof	ADV
inlawrev-18385	803	27	)	)	PUNCT
inlawrev-18385	803	28	for	for	ADP
inlawrev-18385	803	29	2006	2006	NUM
inlawrev-18385	803	30	and	and	CCONJ
inlawrev-18385	803	31	2007	2007	NUM
inlawrev-18385	803	32	.	.	PUNCT
inlawrev-18385	804	1	each	each	PRON
inlawrev-18385	804	2	used	use	VERB
inlawrev-18385	804	3	a	a	DET
inlawrev-18385	804	4	different	different	ADJ
inlawrev-18385	804	5	method	method	NOUN
inlawrev-18385	804	6	for	for	ADP
inlawrev-18385	804	7	its	its	PRON
inlawrev-18385	804	8	computation.156	computation.156	NOUN
inlawrev-18385	804	9	the	the	DET
inlawrev-18385	804	10	dlgf	dlgf	NOUN
inlawrev-18385	804	11	representative	representative	NOUN
inlawrev-18385	804	12	found	find	VERB
inlawrev-18385	804	13	no	no	DET
inlawrev-18385	804	14	shortfall	shortfall	NOUN
inlawrev-18385	804	15	existed	exist	VERB
inlawrev-18385	804	16	in	in	ADP
inlawrev-18385	804	17	151	151	NUM
inlawrev-18385	804	18	.	.	PUNCT
inlawrev-18385	805	1	i	i	PRON
inlawrev-18385	805	2	d.	d.	PROPN
inlawrev-18385	805	3	§	§	PROPN
inlawrev-18385	805	4	39	39	NUM
inlawrev-18385	805	5	,	,	PUNCT
inlawrev-18385	805	6	2013	2013	NUM
inlawrev-18385	805	7	ind	ind	NOUN
inlawrev-18385	805	8	.	.	PUNCT
inlawrev-18385	806	1	acts	act	VERB
inlawrev-18385	806	2	at	at	ADP
inlawrev-18385	806	3	3226	3226	NUM
inlawrev-18385	806	4	(	(	PUNCT
inlawrev-18385	806	5	requiring	require	VERB
inlawrev-18385	806	6	that	that	SCONJ
inlawrev-18385	806	7	a	a	DET
inlawrev-18385	806	8	report	report	NOUN
inlawrev-18385	806	9	from	from	ADP
inlawrev-18385	806	10	the	the	DET
inlawrev-18385	806	11	commission	commission	NOUN
inlawrev-18385	806	12	must	must	AUX
inlawrev-18385	806	13	be	be	AUX
inlawrev-18385	806	14	submitted	submit	VERB
inlawrev-18385	806	15	to	to	ADP
inlawrev-18385	806	16	the	the	DET
inlawrev-18385	806	17	budget	budget	NOUN
inlawrev-18385	806	18	committee	committee	NOUN
inlawrev-18385	806	19	before	before	ADP
inlawrev-18385	806	20	november	november	PROPN
inlawrev-18385	806	21	1	1	NUM
inlawrev-18385	806	22	,	,	PUNCT
inlawrev-18385	806	23	2015	2015	NUM
inlawrev-18385	806	24	)	)	PUNCT
inlawrev-18385	806	25	.	.	PUNCT
inlawrev-18385	807	1	152	152	NUM
inlawrev-18385	807	2	.	.	PUNCT
inlawrev-18385	808	1	988	988	NUM
inlawrev-18385	808	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	808	3	1274	1274	NUM
inlawrev-18385	808	4	(	(	PUNCT
inlawrev-18385	808	5	ind	ind	NOUN
inlawrev-18385	808	6	.	.	PUNCT
inlawrev-18385	809	1	t.c	t.c	PROPN
inlawrev-18385	809	2	.	.	PROPN
inlawrev-18385	809	3	2013	2013	NUM
inlawrev-18385	809	4	)	)	PUNCT
inlawrev-18385	809	5	.	.	PUNCT
inlawrev-18385	810	1	153	153	NUM
inlawrev-18385	810	2	.	.	PUNCT
inlawrev-18385	811	1	i	i	PRON
inlawrev-18385	811	2	d.	d.	PROPN
inlawrev-18385	811	3	at	at	ADP
inlawrev-18385	811	4	1275	1275	NUM
inlawrev-18385	811	5	.	.	PUNCT
inlawrev-18385	812	1	154	154	NUM
inlawrev-18385	812	2	.	.	PUNCT
inlawrev-18385	813	1	i	i	PRON
inlawrev-18385	813	2	d.	d.	PROPN
inlawrev-18385	813	3	at	at	ADP
inlawrev-18385	813	4	1277	1277	NUM
inlawrev-18385	813	5	.	.	PUNCT
inlawrev-18385	814	1	155	155	NUM
inlawrev-18385	814	2	.	.	PUNCT
inlawrev-18385	815	1	i	i	PRON
inlawrev-18385	815	2	d.	d.	PROPN
inlawrev-18385	815	3	at	at	ADP
inlawrev-18385	815	4	1275	1275	NUM
inlawrev-18385	815	5	.	.	PUNCT
inlawrev-18385	816	1	156	156	NUM
inlawrev-18385	816	2	.	.	PUNCT
inlawrev-18385	817	1	i	i	PRON
inlawrev-18385	817	2	d.	d.	PROPN
inlawrev-18385	817	3	at	at	ADP
inlawrev-18385	817	4	1275	1275	NUM
inlawrev-18385	817	5	-	-	SYM
inlawrev-18385	817	6	76	76	NUM
inlawrev-18385	817	7	.	.	PUNCT
inlawrev-18385	818	1	indygo	indygo	NOUN
inlawrev-18385	818	2	calculated	calculate	VERB
inlawrev-18385	818	3	its	its	PRON
inlawrev-18385	818	4	shortfall	shortfall	NOUN
inlawrev-18385	818	5	:	:	PUNCT
inlawrev-18385	818	6	“	"	PUNCT
inlawrev-18385	818	7	first	first	ADV
inlawrev-18385	818	8	it	it	PRON
inlawrev-18385	818	9	computed	compute	VERB
inlawrev-18385	818	10	the	the	DET
inlawrev-18385	818	11	total	total	ADJ
inlawrev-18385	818	12	amount	amount	NOUN
inlawrev-18385	818	13	of	of	ADP
inlawrev-18385	818	14	property	property	NOUN
inlawrev-18385	818	15	taxes	taxis	NOUN
inlawrev-18385	818	16	(	(	PUNCT
inlawrev-18385	818	17	both	both	CCONJ
inlawrev-18385	818	18	real	real	ADJ
inlawrev-18385	818	19	and	and	CCONJ
inlawrev-18385	818	20	personal	personal	ADJ
inlawrev-18385	818	21	)	)	PUNCT
inlawrev-18385	818	22	charged	charge	VERB
inlawrev-18385	818	23	in	in	ADP
inlawrev-18385	818	24	marion	marion	PROPN
inlawrev-18385	818	25	county	county	PROPN
inlawrev-18385	818	26	for	for	ADP
inlawrev-18385	818	27	the	the	DET
inlawrev-18385	818	28	2006	2006	NUM
inlawrev-18385	818	29	(	(	PUNCT
inlawrev-18385	818	30	pay	pay	VERB
inlawrev-18385	818	31	2007	2007	NUM
inlawrev-18385	818	32	)	)	PUNCT
inlawrev-18385	818	33	assessment	assessment	NOUN
inlawrev-18385	818	34	as	as	ADP
inlawrev-18385	818	35	$	$	SYM
inlawrev-18385	818	36	1,234,203,346	1,234,203,346	NUM
inlawrev-18385	818	37	;	;	PUNCT
inlawrev-18385	818	38	from	from	ADP
inlawrev-18385	818	39	that	that	DET
inlawrev-18385	818	40	figure	figure	NOUN
inlawrev-18385	818	41	,	,	PUNCT
inlawrev-18385	818	42	it	it	PRON
inlawrev-18385	818	43	subtracted	subtract	VERB
inlawrev-18385	818	44	$	$	SYM
inlawrev-18385	818	45	65,534,933	65,534,933	NUM
inlawrev-18385	818	46	,	,	PUNCT
inlawrev-18385	818	47	which	which	PRON
inlawrev-18385	818	48	it	it	PRON
inlawrev-18385	818	49	determined	determine	VERB
inlawrev-18385	818	50	represented	represent	VERB
inlawrev-18385	818	51	the	the	DET
inlawrev-18385	818	52	total	total	ADJ
inlawrev-18385	818	53	amount	amount	NOUN
inlawrev-18385	818	54	of	of	ADP
inlawrev-18385	818	55	property	property	NOUN
inlawrev-18385	818	56	taxes	taxis	NOUN
inlawrev-18385	818	57	(	(	PUNCT
inlawrev-18385	818	58	both	both	CCONJ
inlawrev-18385	818	59	real	real	ADJ
inlawrev-18385	818	60	and	and	CCONJ
inlawrev-18385	818	61	personal	personal	ADJ
inlawrev-18385	818	62	)	)	PUNCT
inlawrev-18385	818	63	charged	charge	VERB
inlawrev-18385	818	64	for	for	ADP
inlawrev-18385	818	65	the	the	DET
inlawrev-18385	818	66	2006	2006	NUM
inlawrev-18385	818	67	(	(	PUNCT
inlawrev-18385	818	68	pay	pay	VERB
inlawrev-18385	818	69	2007	2007	NUM
inlawrev-18385	818	70	)	)	PUNCT
inlawrev-18385	818	71	assessment	assessment	NOUN
inlawrev-18385	818	72	within	within	ADP
inlawrev-18385	818	73	lawrence	lawrence	PROPN
inlawrev-18385	818	74	,	,	PUNCT
inlawrev-18385	818	75	southport	southport	PROPN
inlawrev-18385	818	76	,	,	PUNCT
inlawrev-18385	818	77	and	and	CCONJ
inlawrev-18385	818	78	speedway	speedway	PROPN
inlawrev-18385	818	79	for	for	ADP
inlawrev-18385	818	80	a	a	DET
inlawrev-18385	818	81	result	result	NOUN
inlawrev-18385	818	82	of	of	ADP
inlawrev-18385	818	83	$	$	SYM
inlawrev-18385	818	84	1,168,667,813	1,168,667,813	NUM
inlawrev-18385	818	85	;	;	PUNCT
inlawrev-18385	818	86	it	it	PRON
inlawrev-18385	818	87	next	next	ADV
inlawrev-18385	818	88	computed	compute	VERB
inlawrev-18385	818	89	the	the	DET
inlawrev-18385	818	90	total	total	ADJ
inlawrev-18385	818	91	amount	amount	NOUN
inlawrev-18385	818	92	of	of	ADP
inlawrev-18385	818	93	property	property	NOUN
inlawrev-18385	818	94	taxes	taxis	NOUN
inlawrev-18385	818	95	(	(	PUNCT
inlawrev-18385	818	96	both	both	CCONJ
inlawrev-18385	818	97	real	real	ADJ
inlawrev-18385	818	98	and	and	CCONJ
inlawrev-18385	818	99	personal	personal	ADJ
inlawrev-18385	818	100	)	)	PUNCT
inlawrev-18385	818	101	paid	pay	VERB
inlawrev-18385	818	102	in	in	ADP
inlawrev-18385	818	103	marion	marion	PROPN
inlawrev-18385	818	104	county	county	PROPN
inlawrev-18385	818	105	for	for	ADP
inlawrev-18385	818	106	the	the	DET
inlawrev-18385	818	107	2006	2006	NUM
inlawrev-18385	818	108	(	(	PUNCT
inlawrev-18385	818	109	pay	pay	VERB
inlawrev-18385	818	110	2007	2007	NUM
inlawrev-18385	818	111	)	)	PUNCT
inlawrev-18385	818	112	assessment	assessment	NOUN
inlawrev-18385	818	113	as	as	ADP
inlawrev-18385	818	114	$	$	SYM
inlawrev-18385	818	115	1,147,620,620	1,147,620,620	NUM
inlawrev-18385	818	116	;	;	PUNCT
inlawrev-18385	818	117	from	from	ADP
inlawrev-18385	818	118	that	that	DET
inlawrev-18385	818	119	figure	figure	NOUN
inlawrev-18385	818	120	,	,	PUNCT
inlawrev-18385	818	121	it	it	PRON
inlawrev-18385	818	122	subtracted	subtract	VERB
inlawrev-18385	818	123	$	$	SYM
inlawrev-18385	818	124	58,429,384	58,429,384	NUM
inlawrev-18385	818	125	,	,	PUNCT
inlawrev-18385	818	126	which	which	PRON
inlawrev-18385	818	127	it	it	PRON
inlawrev-18385	818	128	determined	determine	VERB
inlawrev-18385	818	129	represented	represent	VERB
inlawrev-18385	818	130	the	the	DET
inlawrev-18385	818	131	total	total	ADJ
inlawrev-18385	818	132	amount	amount	NOUN
inlawrev-18385	818	133	of	of	ADP
inlawrev-18385	818	134	property	property	NOUN
inlawrev-18385	818	135	taxes	taxis	NOUN
inlawrev-18385	818	136	(	(	PUNCT
inlawrev-18385	818	137	both	both	CCONJ
inlawrev-18385	818	138	real	real	ADJ
inlawrev-18385	818	139	and	and	CCONJ
inlawrev-18385	818	140	personal	personal	ADJ
inlawrev-18385	818	141	)	)	PUNCT
inlawrev-18385	818	142	paid	pay	VERB
inlawrev-18385	818	143	for	for	ADP
inlawrev-18385	818	144	the	the	DET
inlawrev-18385	818	145	2006	2006	NUM
inlawrev-18385	818	146	(	(	PUNCT
inlawrev-18385	818	147	pay	pay	VERB
inlawrev-18385	818	148	2007	2007	NUM
inlawrev-18385	818	149	)	)	PUNCT
inlawrev-18385	818	150	assessment	assessment	NOUN
inlawrev-18385	818	151	within	within	ADP
inlawrev-18385	818	152	lawrence	lawrence	PROPN
inlawrev-18385	818	153	,	,	PUNCT
inlawrev-18385	818	154	southport	southport	PROPN
inlawrev-18385	818	155	,	,	PUNCT
inlawrev-18385	818	156	and	and	CCONJ
inlawrev-18385	818	157	speedway	speedway	PROPN
inlawrev-18385	818	158	,	,	PUNCT
inlawrev-18385	818	159	for	for	ADP
inlawrev-18385	818	160	a	a	DET
inlawrev-18385	818	161	result	result	NOUN
inlawrev-18385	818	162	of	of	ADP
inlawrev-18385	818	163	$	$	SYM
inlawrev-18385	818	164	1,089,189,357	1,089,189,357	NUM
inlawrev-18385	818	165	;	;	PUNCT
inlawrev-18385	818	166	by	by	ADP
inlawrev-18385	818	167	subtracting	subtract	VERB
inlawrev-18385	818	168	the	the	DET
inlawrev-18385	818	169	“	"	PUNCT
inlawrev-18385	818	170	paid	pay	VERB
inlawrev-18385	818	171	”	"	PUNCT
inlawrev-18385	818	172	from	from	ADP
inlawrev-18385	818	173	the	the	DET
inlawrev-18385	818	174	“	"	PUNCT
inlawrev-18385	818	175	charged	charge	VERB
inlawrev-18385	818	176	,	,	PUNCT
inlawrev-18385	818	177	”	"	PUNCT
inlawrev-18385	818	178	indygo	indygo	NOUN
inlawrev-18385	818	179	concluded	conclude	VERB
inlawrev-18385	818	180	that	that	SCONJ
inlawrev-18385	818	181	in	in	ADP
inlawrev-18385	818	182	budget	budget	NOUN
inlawrev-18385	818	183	year	year	NOUN
inlawrev-18385	818	184	2007	2007	NUM
inlawrev-18385	818	185	,	,	PUNCT
inlawrev-18385	818	186	marion	marion	PROPN
inlawrev-18385	818	187	county	county	NOUN
inlawrev-18385	818	188	suffered	suffer	VERB
inlawrev-18385	818	189	a	a	DET
inlawrev-18385	818	190	property	property	NOUN
inlawrev-18385	818	191	tax	tax	NOUN
inlawrev-18385	818	192	revenue	revenue	NOUN
inlawrev-18385	818	193	shortfall	shortfall	NOUN
inlawrev-18385	818	194	in	in	ADP
inlawrev-18385	818	195	the	the	DET
inlawrev-18385	818	196	amount	amount	NOUN
inlawrev-18385	818	197	of	of	ADP
inlawrev-18385	818	198	$	$	SYM
inlawrev-18385	818	199	79,478,456	79,478,456	NUM
inlawrev-18385	818	200	1192	1192	NUM
inlawrev-18385	818	201	indiana	indiana	PROPN
inlawrev-18385	818	202	law	law	PROPN
inlawrev-18385	818	203	review	review	NOUN
inlawrev-18385	819	1	[	[	X
inlawrev-18385	819	2	vol	vol	NOUN
inlawrev-18385	819	3	.	.	PUNCT
inlawrev-18385	820	1	47:1173	47:1173	NUM
inlawrev-18385	820	2	2007.157	2007.157	NUM
inlawrev-18385	820	3	nevertheless	nevertheless	ADV
inlawrev-18385	820	4	,	,	PUNCT
inlawrev-18385	820	5	the	the	DET
inlawrev-18385	820	6	tax	tax	NOUN
inlawrev-18385	820	7	control	control	PROPN
inlawrev-18385	820	8	board	board	PROPN
inlawrev-18385	820	9	recommended	recommend	VERB
inlawrev-18385	820	10	to	to	ADP
inlawrev-18385	820	11	the	the	DET
inlawrev-18385	820	12	dlgf	dlgf	NOUN
inlawrev-18385	820	13	that	that	PRON
inlawrev-18385	820	14	indygo	indygo	NOUN
inlawrev-18385	820	15	’s	’s	PART
inlawrev-18385	820	16	excess	excess	ADJ
inlawrev-18385	820	17	property	property	NOUN
inlawrev-18385	820	18	tax	tax	NOUN
inlawrev-18385	820	19	levy	levy	NOUN
inlawrev-18385	820	20	request	request	NOUN
inlawrev-18385	820	21	for	for	ADP
inlawrev-18385	820	22	both	both	DET
inlawrev-18385	820	23	2006	2006	NUM
inlawrev-18385	820	24	and	and	CCONJ
inlawrev-18385	820	25	2007	2007	NUM
inlawrev-18385	820	26	be	be	AUX
inlawrev-18385	820	27	approved	approve	VERB
inlawrev-18385	820	28	.	.	PUNCT
inlawrev-18385	821	1	the	the	DET
inlawrev-18385	821	2	dlgf	dlgf	NOUN
inlawrev-18385	821	3	issued	issue	VERB
inlawrev-18385	821	4	a	a	DET
inlawrev-18385	821	5	final	final	ADJ
inlawrev-18385	821	6	determination	determination	NOUN
inlawrev-18385	821	7	approving	approve	VERB
inlawrev-18385	821	8	indygo	indygo	NOUN
inlawrev-18385	821	9	’s	’s	PART
inlawrev-18385	821	10	2006	2006	NUM
inlawrev-18385	821	11	request	request	NOUN
inlawrev-18385	821	12	but	but	CCONJ
inlawrev-18385	821	13	denying	deny	VERB
inlawrev-18385	821	14	its	its	PRON
inlawrev-18385	821	15	2007	2007	NUM
inlawrev-18385	821	16	request.158	request.158	NOUN
inlawrev-18385	821	17	indygo	indygo	NOUN
inlawrev-18385	821	18	appealed	appeal	VERB
inlawrev-18385	821	19	this	this	DET
inlawrev-18385	821	20	final	final	ADJ
inlawrev-18385	821	21	determination	determination	NOUN
inlawrev-18385	821	22	to	to	ADP
inlawrev-18385	821	23	the	the	DET
inlawrev-18385	821	24	indiana	indiana	PROPN
inlawrev-18385	821	25	tax	tax	PROPN
inlawrev-18385	821	26	court	court	NOUN
inlawrev-18385	821	27	,	,	PUNCT
inlawrev-18385	821	28	arguing	argue	VERB
inlawrev-18385	821	29	the	the	DET
inlawrev-18385	821	30	dlgf	dlgf	NOUN
inlawrev-18385	821	31	’s	’s	PART
inlawrev-18385	821	32	determination	determination	NOUN
inlawrev-18385	821	33	was	be	AUX
inlawrev-18385	821	34	unlawful	unlawful	ADJ
inlawrev-18385	821	35	,	,	PUNCT
inlawrev-18385	821	36	not	not	PART
inlawrev-18385	821	37	supported	support	VERB
inlawrev-18385	821	38	by	by	ADP
inlawrev-18385	821	39	the	the	DET
inlawrev-18385	821	40	evidence	evidence	NOUN
inlawrev-18385	821	41	,	,	PUNCT
inlawrev-18385	821	42	and	and	CCONJ
inlawrev-18385	821	43	an	an	DET
inlawrev-18385	821	44	abuse	abuse	NOUN
inlawrev-18385	821	45	of	of	ADP
inlawrev-18385	821	46	discretion.159	discretion.159	NOUN
inlawrev-18385	821	47	on	on	ADP
inlawrev-18385	821	48	appeal	appeal	NOUN
inlawrev-18385	821	49	,	,	PUNCT
inlawrev-18385	821	50	indygo	indygo	NOUN
inlawrev-18385	821	51	claimed	claim	VERB
inlawrev-18385	821	52	the	the	DET
inlawrev-18385	821	53	dlgf	dlgf	NOUN
inlawrev-18385	821	54	’s	’s	PART
inlawrev-18385	821	55	final	final	ADJ
inlawrev-18385	821	56	determination	determination	NOUN
inlawrev-18385	821	57	was	be	AUX
inlawrev-18385	821	58	contrary	contrary	ADJ
inlawrev-18385	821	59	to	to	ADP
inlawrev-18385	821	60	the	the	DET
inlawrev-18385	821	61	law	law	NOUN
inlawrev-18385	821	62	,	,	PUNCT
inlawrev-18385	821	63	because	because	SCONJ
inlawrev-18385	821	64	the	the	DET
inlawrev-18385	821	65	dlgf	dlgf	NOUN
inlawrev-18385	821	66	did	do	AUX
inlawrev-18385	821	67	not	not	PART
inlawrev-18385	821	68	follow	follow	VERB
inlawrev-18385	821	69	the	the	DET
inlawrev-18385	821	70	correct	correct	ADJ
inlawrev-18385	821	71	statutory	statutory	ADJ
inlawrev-18385	821	72	procedure	procedure	NOUN
inlawrev-18385	821	73	in	in	ADP
inlawrev-18385	821	74	determining	determine	VERB
inlawrev-18385	821	75	the	the	DET
inlawrev-18385	821	76	lack	lack	NOUN
inlawrev-18385	821	77	of	of	ADP
inlawrev-18385	821	78	property	property	NOUN
inlawrev-18385	821	79	tax	tax	NOUN
inlawrev-18385	821	80	revenue	revenue	NOUN
inlawrev-18385	821	81	shortfall	shortfall	NOUN
inlawrev-18385	821	82	in	in	ADP
inlawrev-18385	821	83	2007.160	2007.160	NUM
inlawrev-18385	821	84	indygo	indygo	NOUN
inlawrev-18385	821	85	acknowledged	acknowledge	VERB
inlawrev-18385	821	86	that	that	SCONJ
inlawrev-18385	821	87	neither	neither	CCONJ
inlawrev-18385	821	88	the	the	DET
inlawrev-18385	821	89	code	code	NOUN
inlawrev-18385	821	90	nor	nor	CCONJ
inlawrev-18385	821	91	any	any	DET
inlawrev-18385	821	92	dlgf	dlgf	NOUN
inlawrev-18385	821	93	regulation	regulation	NOUN
inlawrev-18385	821	94	prescribes	prescribe	VERB
inlawrev-18385	821	95	a	a	DET
inlawrev-18385	821	96	method	method	NOUN
inlawrev-18385	821	97	for	for	ADP
inlawrev-18385	821	98	calculating	calculate	VERB
inlawrev-18385	821	99	a	a	DET
inlawrev-18385	821	100	property	property	NOUN
inlawrev-18385	821	101	tax	tax	NOUN
inlawrev-18385	821	102	revenue	revenue	NOUN
inlawrev-18385	821	103	shortfall	shortfall	NOUN
inlawrev-18385	821	104	,	,	PUNCT
inlawrev-18385	821	105	but	but	CCONJ
inlawrev-18385	821	106	nevertheless	nevertheless	ADV
inlawrev-18385	821	107	argued	argue	VERB
inlawrev-18385	821	108	the	the	DET
inlawrev-18385	821	109	dlgf	dlgf	NOUN
inlawrev-18385	821	110	’s	’s	PART
inlawrev-18385	821	111	calculation	calculation	NOUN
inlawrev-18385	821	112	did	do	AUX
inlawrev-18385	821	113	not	not	PART
inlawrev-18385	821	114	comply	comply	VERB
inlawrev-18385	821	115	with	with	ADP
inlawrev-18385	821	116	clearly	clearly	ADV
inlawrev-18385	821	117	stated	state	VERB
inlawrev-18385	821	118	legislative	legislative	ADJ
inlawrev-18385	821	119	policy.161	policy.161	ADP
inlawrev-18385	821	120	the	the	DET
inlawrev-18385	821	121	tax	tax	NOUN
inlawrev-18385	821	122	court	court	NOUN
inlawrev-18385	821	123	declined	decline	VERB
inlawrev-18385	821	124	to	to	PART
inlawrev-18385	821	125	overturn	overturn	VERB
inlawrev-18385	821	126	the	the	DET
inlawrev-18385	821	127	dlgf	dlgf	NOUN
inlawrev-18385	821	128	’s	’s	PART
inlawrev-18385	821	129	final	final	ADJ
inlawrev-18385	821	130	determination	determination	NOUN
inlawrev-18385	821	131	on	on	ADP
inlawrev-18385	821	132	this	this	DET
inlawrev-18385	821	133	ground	ground	NOUN
inlawrev-18385	821	134	,	,	PUNCT
inlawrev-18385	821	135	as	as	SCONJ
inlawrev-18385	821	136	it	it	PRON
inlawrev-18385	821	137	would	would	AUX
inlawrev-18385	821	138	have	have	AUX
inlawrev-18385	821	139	required	require	VERB
inlawrev-18385	821	140	a	a	DET
inlawrev-18385	821	141	reweighing	reweighing	NOUN
inlawrev-18385	821	142	of	of	ADP
inlawrev-18385	821	143	the	the	DET
inlawrev-18385	821	144	evidence	evidence	NOUN
inlawrev-18385	821	145	,	,	PUNCT
inlawrev-18385	821	146	which	which	PRON
inlawrev-18385	821	147	is	be	AUX
inlawrev-18385	821	148	not	not	PART
inlawrev-18385	821	149	proper	proper	ADJ
inlawrev-18385	821	150	in	in	ADP
inlawrev-18385	821	151	reviewing	review	VERB
inlawrev-18385	821	152	administrative	administrative	ADJ
inlawrev-18385	821	153	agency	agency	NOUN
inlawrev-18385	821	154	final	final	ADJ
inlawrev-18385	821	155	determinations.162	determinations.162	PROPN
inlawrev-18385	821	156	indygo	indygo	NOUN
inlawrev-18385	821	157	also	also	ADV
inlawrev-18385	821	158	challenged	challenge	VERB
inlawrev-18385	821	159	the	the	DET
inlawrev-18385	821	160	dlgf	dlgf	NOUN
inlawrev-18385	821	161	’s	’s	PART
inlawrev-18385	821	162	final	final	ADJ
inlawrev-18385	821	163	determination	determination	NOUN
inlawrev-18385	821	164	,	,	PUNCT
inlawrev-18385	821	165	because	because	SCONJ
inlawrev-18385	821	166	it	it	PRON
inlawrev-18385	821	167	was	be	AUX
inlawrev-18385	821	168	“	"	PUNCT
inlawrev-18385	821	169	not	not	PART
inlawrev-18385	821	170	supported	support	VERB
inlawrev-18385	821	171	by	by	ADP
inlawrev-18385	821	172	the	the	DET
inlawrev-18385	821	173	evidence	evidence	NOUN
inlawrev-18385	821	174	”	"	PUNCT
inlawrev-18385	821	175	since	since	SCONJ
inlawrev-18385	821	176	the	the	DET
inlawrev-18385	821	177	dlgf	dlgf	NOUN
inlawrev-18385	821	178	granted	grant	VERB
inlawrev-18385	821	179	indygo	indygo	NOUN
inlawrev-18385	821	180	’s	’s	PART
inlawrev-18385	821	181	2006	2006	NUM
inlawrev-18385	821	182	request	request	NOUN
inlawrev-18385	821	183	,	,	PUNCT
inlawrev-18385	821	184	which	which	PRON
inlawrev-18385	821	185	was	be	AUX
inlawrev-18385	821	186	computed	compute	VERB
inlawrev-18385	821	187	using	use	VERB
inlawrev-18385	821	188	the	the	DET
inlawrev-18385	821	189	same	same	ADJ
inlawrev-18385	821	190	methodology	methodology	NOUN
inlawrev-18385	821	191	as	as	ADP
inlawrev-18385	821	192	in	in	ADP
inlawrev-18385	821	193	the	the	DET
inlawrev-18385	821	194	2007	2007	NUM
inlawrev-18385	821	195	request.163	request.163	NOUN
inlawrev-18385	821	196	the	the	DET
inlawrev-18385	821	197	tax	tax	NOUN
inlawrev-18385	821	198	court	court	NOUN
inlawrev-18385	821	199	also	also	ADV
inlawrev-18385	821	200	declined	decline	VERB
inlawrev-18385	821	201	to	to	PART
inlawrev-18385	821	202	overturn	overturn	VERB
inlawrev-18385	821	203	the	the	DET
inlawrev-18385	821	204	final	final	ADJ
inlawrev-18385	821	205	determination	determination	NOUN
inlawrev-18385	821	206	on	on	ADP
inlawrev-18385	821	207	this	this	DET
inlawrev-18385	821	208	ground	ground	NOUN
inlawrev-18385	821	209	because	because	SCONJ
inlawrev-18385	821	210	the	the	DET
inlawrev-18385	821	211	administrative	administrative	ADJ
inlawrev-18385	821	212	records	record	NOUN
inlawrev-18385	821	213	showed	show	VERB
inlawrev-18385	821	214	the	the	DET
inlawrev-18385	821	215	dlgf	dlgf	NOUN
inlawrev-18385	821	216	’s	’s	PART
inlawrev-18385	821	217	calculation	calculation	NOUN
inlawrev-18385	821	218	found	find	VERB
inlawrev-18385	821	219	a	a	DET
inlawrev-18385	821	220	shortfall	shortfall	NOUN
inlawrev-18385	821	221	in	in	ADP
inlawrev-18385	821	222	2006	2006	NUM
inlawrev-18385	821	223	in	in	ADP
inlawrev-18385	821	224	the	the	DET
inlawrev-18385	821	225	amount	amount	NOUN
inlawrev-18385	821	226	of	of	ADP
inlawrev-18385	821	227	$	$	SYM
inlawrev-18385	821	228	469,535.164	469,535.164	NUM
inlawrev-18385	821	229	indygo	indygo	NOUN
inlawrev-18385	821	230	only	only	ADV
inlawrev-18385	821	231	requested	request	VERB
inlawrev-18385	821	232	$	$	SYM
inlawrev-18385	821	233	344,478	344,478	NUM
inlawrev-18385	821	234	.	.	PUNCT
inlawrev-18385	822	1	accordingly	accordingly	ADV
inlawrev-18385	822	2	,	,	PUNCT
inlawrev-18385	822	3	the	the	DET
inlawrev-18385	822	4	dlgf	dlgf	NOUN
inlawrev-18385	822	5	“	"	PUNCT
inlawrev-18385	822	6	simply	simply	ADV
inlawrev-18385	822	7	used	use	VERB
inlawrev-18385	822	8	indygo	indygo	NOUN
inlawrev-18385	822	9	’s	’s	PART
inlawrev-18385	822	10	requested	request	VERB
inlawrev-18385	822	11	amount	amount	NOUN
inlawrev-18385	822	12	as	as	ADP
inlawrev-18385	822	13	its	its	PRON
inlawrev-18385	822	14	starting	starting	NOUN
inlawrev-18385	822	15	point	point	NOUN
inlawrev-18385	822	16	and	and	CCONJ
inlawrev-18385	822	17	then	then	ADV
inlawrev-18385	822	18	reduced	reduce	VERB
inlawrev-18385	822	19	that	that	DET
inlawrev-18385	822	20	amount	amount	NOUN
inlawrev-18385	822	21	by	by	ADP
inlawrev-18385	822	22	$	$	SYM
inlawrev-18385	822	23	125,479	125,479	NUM
inlawrev-18385	822	24	to	to	PART
inlawrev-18385	822	25	account	account	VERB
inlawrev-18385	822	26	for	for	ADP
inlawrev-18385	822	27	indygo	indygo	NOUN
inlawrev-18385	822	28	’s	’s	PART
inlawrev-18385	822	29	receipt	receipt	NOUN
inlawrev-18385	822	30	of	of	ADP
inlawrev-18385	822	31	too	too	ADV
inlawrev-18385	822	32	much	much	ADJ
inlawrev-18385	822	33	levy	levy	NOUN
inlawrev-18385	822	34	for	for	ADP
inlawrev-18385	822	35	budget	budget	NOUN
inlawrev-18385	822	36	year	year	NOUN
inlawrev-18385	822	37	2008.”165	2008.”165	NUM
inlawrev-18385	822	38	as	as	ADP
inlawrev-18385	822	39	such	such	ADJ
inlawrev-18385	822	40	,	,	PUNCT
inlawrev-18385	822	41	the	the	DET
inlawrev-18385	822	42	tax	tax	NOUN
inlawrev-18385	822	43	court	court	NOUN
inlawrev-18385	822	44	affirmed	affirm	VERB
inlawrev-18385	822	45	the	the	DET
inlawrev-18385	822	46	dlgf	dlgf	NOUN
inlawrev-18385	822	47	’s	’s	PART
inlawrev-18385	822	48	final	final	ADJ
inlawrev-18385	822	49	determination	determination	NOUN
inlawrev-18385	822	50	denying	deny	VERB
inlawrev-18385	822	51	indygo	indygo	NOUN
inlawrev-18385	822	52	’s	’s	PART
inlawrev-18385	822	53	2007	2007	NUM
inlawrev-18385	822	54	excess	excess	ADJ
inlawrev-18385	822	55	property	property	NOUN
inlawrev-18385	822	56	tax	tax	NOUN
inlawrev-18385	822	57	levy	levy	NOUN
inlawrev-18385	822	58	request	request	NOUN
inlawrev-18385	822	59	.	.	PUNCT
inlawrev-18385	823	1	2	2	X
inlawrev-18385	823	2	.	.	X
inlawrev-18385	823	3	kooshtard	kooshtard	PROPN
inlawrev-18385	823	4	property	property	PROPN
inlawrev-18385	823	5	viii	viii	PROPN
inlawrev-18385	823	6	,	,	PUNCT
inlawrev-18385	823	7	llc	llc	PROPN
inlawrev-18385	823	8	v.	v.	PROPN
inlawrev-18385	823	9	shelby	shelby	PROPN
inlawrev-18385	823	10	county	county	PROPN
inlawrev-18385	823	11	assessor.166	assessor.166	VERB
inlawrev-18385	823	12	—	—	PUNCT
inlawrev-18385	823	13	during	during	ADP
inlawrev-18385	823	14	the	the	DET
inlawrev-18385	823	15	(	(	PUNCT
inlawrev-18385	823	16	i.e.	i.e.	X
inlawrev-18385	823	17	,	,	PUNCT
inlawrev-18385	823	18	$	$	SYM
inlawrev-18385	823	19	1,168,667,813	1,168,667,813	NUM
inlawrev-18385	823	20	minus	minus	CCONJ
inlawrev-18385	823	21	$	$	SYM
inlawrev-18385	823	22	1,089,189,377	1,089,189,377	NUM
inlawrev-18385	823	23	)	)	PUNCT
inlawrev-18385	823	24	;	;	PUNCT
inlawrev-18385	823	25	of	of	ADP
inlawrev-18385	823	26	that	that	DET
inlawrev-18385	823	27	shortfall	shortfall	NOUN
inlawrev-18385	823	28	,	,	PUNCT
inlawrev-18385	823	29	indygo	indygo	NOUN
inlawrev-18385	823	30	determined	determine	VERB
inlawrev-18385	823	31	that	that	SCONJ
inlawrev-18385	823	32	$	$	SYM
inlawrev-18385	823	33	770,941	770,941	NUM
inlawrev-18385	823	34	,	,	PUNCT
inlawrev-18385	823	35	or	or	CCONJ
inlawrev-18385	823	36	.00971	.00971	NOUN
inlawrev-18385	823	37	%	%	NOUN
inlawrev-18385	823	38	,	,	PUNCT
inlawrev-18385	823	39	was	be	AUX
inlawrev-18385	823	40	its	its	PRON
inlawrev-18385	823	41	own	own	ADJ
inlawrev-18385	823	42	.	.	PUNCT
inlawrev-18385	824	1	indygo	indygo	NOUN
inlawrev-18385	824	2	arrived	arrive	VERB
inlawrev-18385	824	3	at	at	ADP
inlawrev-18385	824	4	this	this	DET
inlawrev-18385	824	5	amount	amount	NOUN
inlawrev-18385	824	6	by	by	ADP
inlawrev-18385	824	7	dividing	divide	VERB
inlawrev-18385	824	8	center	center	PROPN
inlawrev-18385	824	9	township	township	NOUN
inlawrev-18385	824	10	's	's	PART
inlawrev-18385	824	11	tax	tax	NOUN
inlawrev-18385	824	12	rate	rate	NOUN
inlawrev-18385	824	13	of	of	ADP
inlawrev-18385	824	14	3.7166	3.7166	NUM
inlawrev-18385	824	15	%	%	NOUN
inlawrev-18385	824	16	by	by	ADP
inlawrev-18385	824	17	indygo	indygo	NOUN
inlawrev-18385	824	18	's	's	PART
inlawrev-18385	824	19	tax	tax	NOUN
inlawrev-18385	824	20	rate	rate	NOUN
inlawrev-18385	824	21	of	of	ADP
inlawrev-18385	824	22	.0361	.0361	NOUN
inlawrev-18385	824	23	%	%	NOUN
inlawrev-18385	824	24	and	and	CCONJ
inlawrev-18385	824	25	then	then	ADV
inlawrev-18385	824	26	applying	apply	VERB
inlawrev-18385	824	27	that	that	DET
inlawrev-18385	824	28	result	result	NOUN
inlawrev-18385	824	29	(	(	PUNCT
inlawrev-18385	824	30	i.e.	i.e.	X
inlawrev-18385	824	31	,	,	PUNCT
inlawrev-18385	824	32	.00971	.00971	NOUN
inlawrev-18385	824	33	%	%	NOUN
inlawrev-18385	824	34	)	)	PUNCT
inlawrev-18385	824	35	against	against	ADP
inlawrev-18385	824	36	the	the	DET
inlawrev-18385	824	37	$	$	SYM
inlawrev-18385	824	38	79,478,456.2	79,478,456.2	NUM
inlawrev-18385	824	39	.	.	PUNCT
inlawrev-18385	824	40	”	"	PUNCT
inlawrev-18385	825	1	the	the	DET
inlawrev-18385	825	2	dlgf	dlgf	NOUN
inlawrev-18385	825	3	presented	present	VERB
inlawrev-18385	825	4	“	"	PUNCT
inlawrev-18385	825	5	documentation	documentation	NOUN
inlawrev-18385	825	6	that	that	PRON
inlawrev-18385	825	7	showed	show	VERB
inlawrev-18385	825	8	the	the	DET
inlawrev-18385	825	9	amount	amount	NOUN
inlawrev-18385	825	10	of	of	ADP
inlawrev-18385	825	11	the	the	DET
inlawrev-18385	825	12	certified	certify	VERB
inlawrev-18385	825	13	levy	levy	NOUN
inlawrev-18385	825	14	,	,	PUNCT
inlawrev-18385	825	15	the	the	DET
inlawrev-18385	825	16	actual	actual	ADJ
inlawrev-18385	825	17	collections	collection	NOUN
inlawrev-18385	825	18	,	,	PUNCT
inlawrev-18385	825	19	and	and	CCONJ
inlawrev-18385	825	20	the	the	DET
inlawrev-18385	825	21	delinquent	delinquent	ADJ
inlawrev-18385	825	22	tax	tax	NOUN
inlawrev-18385	825	23	collections	collection	NOUN
inlawrev-18385	825	24	regarding	regard	VERB
inlawrev-18385	825	25	indygo	indygo	NOUN
inlawrev-18385	825	26	's	's	PART
inlawrev-18385	825	27	general	general	ADJ
inlawrev-18385	825	28	fund	fund	NOUN
inlawrev-18385	825	29	for	for	ADP
inlawrev-18385	825	30	both	both	DET
inlawrev-18385	825	31	2006	2006	NUM
inlawrev-18385	825	32	and	and	CCONJ
inlawrev-18385	825	33	2007	2007	NUM
inlawrev-18385	825	34	.	.	PUNCT
inlawrev-18385	826	1	based	base	VERB
inlawrev-18385	826	2	on	on	ADP
inlawrev-18385	826	3	that	that	DET
inlawrev-18385	826	4	documentation	documentation	NOUN
inlawrev-18385	826	5	,	,	PUNCT
inlawrev-18385	826	6	the	the	DET
inlawrev-18385	826	7	dlgf	dlgf	NOUN
inlawrev-18385	826	8	representative	representative	NOUN
inlawrev-18385	826	9	explained	explain	VERB
inlawrev-18385	826	10	that	that	SCONJ
inlawrev-18385	826	11	indygo	indygo	NOUN
inlawrev-18385	826	12	did	do	AUX
inlawrev-18385	826	13	not	not	PART
inlawrev-18385	826	14	have	have	VERB
inlawrev-18385	826	15	a	a	DET
inlawrev-18385	826	16	property	property	NOUN
inlawrev-18385	826	17	tax	tax	NOUN
inlawrev-18385	826	18	revenue	revenue	NOUN
inlawrev-18385	826	19	shortfall	shortfall	NOUN
inlawrev-18385	826	20	in	in	ADP
inlawrev-18385	826	21	2007	2007	NUM
inlawrev-18385	826	22	:	:	PUNCT
inlawrev-18385	826	23	its	its	PRON
inlawrev-18385	826	24	certified	certify	VERB
inlawrev-18385	826	25	levy	levy	NOUN
inlawrev-18385	826	26	was	be	AUX
inlawrev-18385	826	27	$	$	SYM
inlawrev-18385	826	28	15,229,898	15,229,898	NUM
inlawrev-18385	826	29	and	and	CCONJ
inlawrev-18385	826	30	it	it	PRON
inlawrev-18385	826	31	actually	actually	ADV
inlawrev-18385	826	32	collected	collect	VERB
inlawrev-18385	826	33	$	$	SYM
inlawrev-18385	826	34	15,315,930	15,315,930	NUM
inlawrev-18385	826	35	.	.	PUNCT
inlawrev-18385	826	36	”	"	PUNCT
inlawrev-18385	827	1	157	157	NUM
inlawrev-18385	827	2	.	.	PUNCT
inlawrev-18385	828	1	i	i	PRON
inlawrev-18385	828	2	d.	d.	PROPN
inlawrev-18385	828	3	at	at	ADP
inlawrev-18385	828	4	1276	1276	NUM
inlawrev-18385	828	5	.	.	PUNCT
inlawrev-18385	829	1	158	158	NUM
inlawrev-18385	829	2	.	.	PUNCT
inlawrev-18385	830	1	i	i	PRON
inlawrev-18385	830	2	d.	d.	PROPN
inlawrev-18385	830	3	at	at	ADP
inlawrev-18385	830	4	1276	1276	NUM
inlawrev-18385	830	5	-	-	SYM
inlawrev-18385	830	6	77	77	NUM
inlawrev-18385	830	7	.	.	PUNCT
inlawrev-18385	830	8	159	159	NUM
inlawrev-18385	830	9	.	.	PUNCT
inlawrev-18385	831	1	i	i	PRON
inlawrev-18385	831	2	d.	d.	PROPN
inlawrev-18385	831	3	at	at	ADP
inlawrev-18385	831	4	1275	1275	NUM
inlawrev-18385	831	5	.	.	PUNCT
inlawrev-18385	832	1	160	160	NUM
inlawrev-18385	832	2	.	.	PUNCT
inlawrev-18385	833	1	i	i	PRON
inlawrev-18385	833	2	d.	d.	PROPN
inlawrev-18385	833	3	at	at	ADP
inlawrev-18385	833	4	1278	1278	NUM
inlawrev-18385	833	5	.	.	PUNCT
inlawrev-18385	834	1	161	161	NUM
inlawrev-18385	834	2	.	.	PUNCT
inlawrev-18385	835	1	i	i	PRON
inlawrev-18385	835	2	d.	d.	PROPN
inlawrev-18385	835	3	at	at	ADP
inlawrev-18385	835	4	1278	1278	NUM
inlawrev-18385	835	5	-	-	SYM
inlawrev-18385	835	6	79	79	NUM
inlawrev-18385	835	7	.	.	PUNCT
inlawrev-18385	836	1	162	162	NUM
inlawrev-18385	836	2	.	.	PUNCT
inlawrev-18385	837	1	i	i	PRON
inlawrev-18385	837	2	d.	d.	PROPN
inlawrev-18385	837	3	at	at	ADP
inlawrev-18385	837	4	1279	1279	NUM
inlawrev-18385	837	5	.	.	PUNCT
inlawrev-18385	838	1	163	163	NUM
inlawrev-18385	838	2	.	.	PUNCT
inlawrev-18385	839	1	i	i	PRON
inlawrev-18385	839	2	d.	d.	PROPN
inlawrev-18385	839	3	at	at	ADP
inlawrev-18385	839	4	1279	1279	NUM
inlawrev-18385	839	5	-	-	SYM
inlawrev-18385	839	6	80	80	NUM
inlawrev-18385	839	7	.	.	NOUN
inlawrev-18385	839	8	164	164	NUM
inlawrev-18385	839	9	.	.	PUNCT
inlawrev-18385	840	1	i	i	PRON
inlawrev-18385	840	2	d.	d.	PROPN
inlawrev-18385	840	3	at	at	ADP
inlawrev-18385	840	4	1280	1280	NUM
inlawrev-18385	840	5	.	.	PUNCT
inlawrev-18385	841	1	165	165	NUM
inlawrev-18385	841	2	.	.	PUNCT
inlawrev-18385	842	1	i	i	PRON
inlawrev-18385	842	2	d.	d.	PROPN
inlawrev-18385	842	3	166	166	NUM
inlawrev-18385	842	4	.	.	PUNCT
inlawrev-18385	843	1	987	987	NUM
inlawrev-18385	843	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	843	3	1178	1178	NUM
inlawrev-18385	843	4	(	(	PUNCT
inlawrev-18385	843	5	ind	ind	NOUN
inlawrev-18385	843	6	.	.	PUNCT
inlawrev-18385	844	1	t.c	t.c	PROPN
inlawrev-18385	844	2	.	.	PROPN
inlawrev-18385	844	3	)	)	PUNCT
inlawrev-18385	844	4	,	,	PUNCT
inlawrev-18385	844	5	review	review	NOUN
inlawrev-18385	844	6	denied	deny	VERB
inlawrev-18385	844	7	,	,	PUNCT
inlawrev-18385	844	8	995	995	NUM
inlawrev-18385	844	9	n.e.2d	n.e.2d	NOUN
inlawrev-18385	844	10	620	620	NUM
inlawrev-18385	844	11	(	(	PUNCT
inlawrev-18385	844	12	ind	ind	NOUN
inlawrev-18385	844	13	.	.	PUNCT
inlawrev-18385	844	14	2013	2013	NUM
inlawrev-18385	844	15	)	)	PUNCT
inlawrev-18385	844	16	.	.	PUNCT
inlawrev-18385	845	1	2014	2014	NUM
inlawrev-18385	845	2	]	]	PUNCT
inlawrev-18385	845	3	taxation	taxation	NOUN
inlawrev-18385	845	4	1193	1193	NUM
inlawrev-18385	845	5	2006	2006	NUM
inlawrev-18385	845	6	and	and	CCONJ
inlawrev-18385	845	7	2007	2007	NUM
inlawrev-18385	845	8	tax	tax	NOUN
inlawrev-18385	845	9	years	year	NOUN
inlawrev-18385	845	10	,	,	PUNCT
inlawrev-18385	845	11	kooshtard	kooshtard	PROPN
inlawrev-18385	845	12	owned	own	VERB
inlawrev-18385	845	13	two	two	NUM
inlawrev-18385	845	14	acres	acre	NOUN
inlawrev-18385	845	15	of	of	ADP
inlawrev-18385	845	16	land	land	NOUN
inlawrev-18385	845	17	in	in	ADP
inlawrev-18385	845	18	shelbyville	shelbyville	PROPN
inlawrev-18385	845	19	,	,	PUNCT
inlawrev-18385	845	20	indiana	indiana	PROPN
inlawrev-18385	845	21	on	on	ADP
inlawrev-18385	845	22	which	which	PRON
inlawrev-18385	845	23	a	a	DET
inlawrev-18385	845	24	convenience	convenience	NOUN
inlawrev-18385	845	25	store	store	NOUN
inlawrev-18385	845	26	and	and	CCONJ
inlawrev-18385	845	27	gas	gas	NOUN
inlawrev-18385	845	28	station	station	NOUN
inlawrev-18385	845	29	were	be	AUX
inlawrev-18385	845	30	located.167	located.167	ADJ
inlawrev-18385	845	31	in	in	ADP
inlawrev-18385	845	32	valuing	value	VERB
inlawrev-18385	845	33	the	the	DET
inlawrev-18385	845	34	property	property	NOUN
inlawrev-18385	845	35	,	,	PUNCT
inlawrev-18385	845	36	assessing	assess	VERB
inlawrev-18385	845	37	officials	official	NOUN
inlawrev-18385	845	38	applied	apply	VERB
inlawrev-18385	845	39	a	a	DET
inlawrev-18385	845	40	positive	positive	ADJ
inlawrev-18385	845	41	influence	influence	NOUN
inlawrev-18385	845	42	factor	factor	NOUN
inlawrev-18385	845	43	of	of	ADP
inlawrev-18385	845	44	100	100	NUM
inlawrev-18385	845	45	%	%	NOUN
inlawrev-18385	845	46	,	,	PUNCT
inlawrev-18385	845	47	which	which	PRON
inlawrev-18385	845	48	increased	increase	VERB
inlawrev-18385	845	49	the	the	DET
inlawrev-18385	845	50	value	value	NOUN
inlawrev-18385	845	51	by	by	ADP
inlawrev-18385	845	52	$	$	SYM
inlawrev-18385	845	53	200,000	200,000	NUM
inlawrev-18385	845	54	per	per	ADP
inlawrev-18385	845	55	acre	acre	NOUN
inlawrev-18385	845	56	.	.	PUNCT
inlawrev-18385	846	1	kooshtard	kooshtard	PROPN
inlawrev-18385	846	2	filed	file	VERB
inlawrev-18385	846	3	two	two	NUM
inlawrev-18385	846	4	petitions	petition	NOUN
inlawrev-18385	846	5	for	for	ADP
inlawrev-18385	846	6	review	review	NOUN
inlawrev-18385	846	7	of	of	ADP
inlawrev-18385	846	8	the	the	DET
inlawrev-18385	846	9	assessment	assessment	NOUN
inlawrev-18385	846	10	,	,	PUNCT
inlawrev-18385	846	11	one	one	NUM
inlawrev-18385	846	12	with	with	ADP
inlawrev-18385	846	13	the	the	DET
inlawrev-18385	846	14	shelby	shelby	PROPN
inlawrev-18385	846	15	county	county	PROPN
inlawrev-18385	846	16	ptaboa	ptaboa	NOUN
inlawrev-18385	846	17	and	and	CCONJ
inlawrev-18385	846	18	one	one	NUM
inlawrev-18385	846	19	with	with	ADP
inlawrev-18385	846	20	the	the	DET
inlawrev-18385	846	21	indiana	indiana	PROPN
inlawrev-18385	846	22	board.168	board.168	PROPN
inlawrev-18385	846	23	the	the	DET
inlawrev-18385	846	24	petitions	petition	NOUN
inlawrev-18385	846	25	were	be	AUX
inlawrev-18385	846	26	consolidated	consolidate	VERB
inlawrev-18385	846	27	,	,	PUNCT
inlawrev-18385	846	28	a	a	DET
inlawrev-18385	846	29	hearing	hearing	NOUN
inlawrev-18385	846	30	was	be	AUX
inlawrev-18385	846	31	held	hold	VERB
inlawrev-18385	846	32	,	,	PUNCT
inlawrev-18385	846	33	and	and	CCONJ
inlawrev-18385	846	34	the	the	DET
inlawrev-18385	846	35	indiana	indiana	PROPN
inlawrev-18385	846	36	board	board	PROPN
inlawrev-18385	846	37	issued	issue	VERB
inlawrev-18385	846	38	a	a	DET
inlawrev-18385	846	39	final	final	ADJ
inlawrev-18385	846	40	determination	determination	NOUN
inlawrev-18385	846	41	upholding	uphold	VERB
inlawrev-18385	846	42	the	the	DET
inlawrev-18385	846	43	assessments.169	assessments.169	PROPN
inlawrev-18385	846	44	the	the	DET
inlawrev-18385	846	45	indiana	indiana	PROPN
inlawrev-18385	846	46	board	board	PROPN
inlawrev-18385	846	47	determined	determine	VERB
inlawrev-18385	846	48	kooshtard	kooshtard	PROPN
inlawrev-18385	846	49	failed	fail	VERB
inlawrev-18385	846	50	to	to	PART
inlawrev-18385	846	51	establish	establish	VERB
inlawrev-18385	846	52	a	a	DET
inlawrev-18385	846	53	prima	prima	NOUN
inlawrev-18385	846	54	facie	facie	NOUN
inlawrev-18385	846	55	case	case	NOUN
inlawrev-18385	846	56	that	that	SCONJ
inlawrev-18385	846	57	its	its	PRON
inlawrev-18385	846	58	land	land	NOUN
inlawrev-18385	846	59	had	have	AUX
inlawrev-18385	846	60	been	be	AUX
inlawrev-18385	846	61	over	over	ADP
inlawrev-18385	846	62	assessed.170	assessed.170	PROPN
inlawrev-18385	846	63	kooshtard	kooshtard	PROPN
inlawrev-18385	846	64	then	then	ADV
inlawrev-18385	846	65	filed	file	VERB
inlawrev-18385	846	66	an	an	DET
inlawrev-18385	846	67	appeal	appeal	NOUN
inlawrev-18385	846	68	with	with	ADP
inlawrev-18385	846	69	the	the	DET
inlawrev-18385	846	70	indiana	indiana	PROPN
inlawrev-18385	846	71	tax	tax	NOUN
inlawrev-18385	846	72	court.171	court.171	VERB
inlawrev-18385	846	73	on	on	ADP
inlawrev-18385	846	74	appeal	appeal	NOUN
inlawrev-18385	846	75	,	,	PUNCT
inlawrev-18385	846	76	kooshtard	kooshtard	PROPN
inlawrev-18385	846	77	claimed	claim	VERB
inlawrev-18385	846	78	,	,	PUNCT
inlawrev-18385	846	79	as	as	SCONJ
inlawrev-18385	846	80	it	it	PRON
inlawrev-18385	846	81	had	have	VERB
inlawrev-18385	846	82	at	at	ADP
inlawrev-18385	846	83	the	the	DET
inlawrev-18385	846	84	indiana	indiana	PROPN
inlawrev-18385	846	85	board	board	PROPN
inlawrev-18385	846	86	hearing	hearing	NOUN
inlawrev-18385	846	87	,	,	PUNCT
inlawrev-18385	846	88	that	that	SCONJ
inlawrev-18385	846	89	the	the	DET
inlawrev-18385	846	90	application	application	NOUN
inlawrev-18385	846	91	of	of	ADP
inlawrev-18385	846	92	the	the	DET
inlawrev-18385	846	93	100	100	NUM
inlawrev-18385	846	94	%	%	NOUN
inlawrev-18385	846	95	positive	positive	ADJ
inlawrev-18385	846	96	influence	influence	NOUN
inlawrev-18385	846	97	factor	factor	NOUN
inlawrev-18385	846	98	to	to	ADP
inlawrev-18385	846	99	its	its	PRON
inlawrev-18385	846	100	land	land	NOUN
inlawrev-18385	846	101	was	be	AUX
inlawrev-18385	846	102	erroneous	erroneous	ADJ
inlawrev-18385	846	103	because	because	SCONJ
inlawrev-18385	846	104	adjacent	adjacent	ADJ
inlawrev-18385	846	105	properties	property	NOUN
inlawrev-18385	846	106	did	do	AUX
inlawrev-18385	846	107	not	not	PART
inlawrev-18385	846	108	have	have	VERB
inlawrev-18385	846	109	the	the	DET
inlawrev-18385	846	110	factor	factor	NOUN
inlawrev-18385	846	111	applied.172	applied.172	PRON
inlawrev-18385	846	112	accordingly	accordingly	ADV
inlawrev-18385	846	113	,	,	PUNCT
inlawrev-18385	846	114	kooshtard	kooshtard	PROPN
inlawrev-18385	846	115	argued	argue	VERB
inlawrev-18385	846	116	uniformity	uniformity	NOUN
inlawrev-18385	846	117	required	require	VERB
inlawrev-18385	846	118	the	the	DET
inlawrev-18385	846	119	positive	positive	ADJ
inlawrev-18385	846	120	influence	influence	NOUN
inlawrev-18385	846	121	factor	factor	NOUN
inlawrev-18385	846	122	be	be	AUX
inlawrev-18385	846	123	applied	apply	VERB
inlawrev-18385	846	124	to	to	ADP
inlawrev-18385	846	125	all	all	DET
inlawrev-18385	846	126	similar	similar	ADJ
inlawrev-18385	846	127	land	land	NOUN
inlawrev-18385	846	128	and	and	CCONJ
inlawrev-18385	846	129	maintained	maintain	VERB
inlawrev-18385	846	130	that	that	SCONJ
inlawrev-18385	846	131	sales	sale	NOUN
inlawrev-18385	846	132	data	datum	NOUN
inlawrev-18385	846	133	from	from	ADP
inlawrev-18385	846	134	similar	similar	ADJ
inlawrev-18385	846	135	properties	property	NOUN
inlawrev-18385	846	136	indicated	indicate	VERB
inlawrev-18385	846	137	kooshtard	kooshtard	PROPN
inlawrev-18385	846	138	’s	’s	PART
inlawrev-18385	846	139	land	land	NOUN
inlawrev-18385	846	140	had	have	AUX
inlawrev-18385	846	141	been	be	AUX
inlawrev-18385	846	142	over	over	ADV
inlawrev-18385	846	143	assessed	assess	VERB
inlawrev-18385	846	144	.	.	PUNCT
inlawrev-18385	847	1	kooshtard	kooshtard	PROPN
inlawrev-18385	847	2	also	also	ADV
inlawrev-18385	847	3	presented	present	VERB
inlawrev-18385	847	4	two	two	NUM
inlawrev-18385	847	5	new	new	ADJ
inlawrev-18385	847	6	arguments	argument	NOUN
inlawrev-18385	847	7	for	for	ADP
inlawrev-18385	847	8	the	the	DET
inlawrev-18385	847	9	first	first	ADJ
inlawrev-18385	847	10	time	time	NOUN
inlawrev-18385	847	11	on	on	ADP
inlawrev-18385	847	12	appeal	appeal	NOUN
inlawrev-18385	847	13	,	,	PUNCT
inlawrev-18385	847	14	but	but	CCONJ
inlawrev-18385	847	15	the	the	DET
inlawrev-18385	847	16	tax	tax	NOUN
inlawrev-18385	847	17	court	court	NOUN
inlawrev-18385	847	18	refused	refuse	VERB
inlawrev-18385	847	19	to	to	PART
inlawrev-18385	847	20	review	review	VERB
inlawrev-18385	847	21	the	the	DET
inlawrev-18385	847	22	arguments	argument	NOUN
inlawrev-18385	847	23	because	because	SCONJ
inlawrev-18385	847	24	“	"	PUNCT
inlawrev-18385	847	25	there	there	PRON
inlawrev-18385	847	26	would	would	AUX
inlawrev-18385	847	27	[	[	AUX
inlawrev-18385	847	28	have	have	AUX
inlawrev-18385	847	29	been	be	AUX
inlawrev-18385	847	30	]	]	PUNCT
inlawrev-18385	848	1	no	no	DET
inlawrev-18385	848	2	written	write	VERB
inlawrev-18385	848	3	findings	finding	NOUN
inlawrev-18385	848	4	in	in	ADP
inlawrev-18385	848	5	the	the	DET
inlawrev-18385	848	6	record	record	NOUN
inlawrev-18385	848	7	for	for	SCONJ
inlawrev-18385	848	8	the	the	DET
inlawrev-18385	848	9	court	court	NOUN
inlawrev-18385	848	10	to	to	PART
inlawrev-18385	848	11	review	review	VERB
inlawrev-18385	848	12	.	.	PUNCT
inlawrev-18385	848	13	”173	”173	PUNCT
inlawrev-18385	848	14	with	with	ADP
inlawrev-18385	848	15	respect	respect	NOUN
inlawrev-18385	848	16	to	to	ADP
inlawrev-18385	848	17	the	the	DET
inlawrev-18385	848	18	uniformity	uniformity	NOUN
inlawrev-18385	848	19	claim	claim	NOUN
inlawrev-18385	848	20	,	,	PUNCT
inlawrev-18385	848	21	the	the	DET
inlawrev-18385	848	22	indiana	indiana	PROPN
inlawrev-18385	848	23	tax	tax	PROPN
inlawrev-18385	848	24	court	court	NOUN
inlawrev-18385	848	25	agreed	agree	VERB
inlawrev-18385	848	26	with	with	ADP
inlawrev-18385	848	27	the	the	DET
inlawrev-18385	848	28	indiana	indiana	PROPN
inlawrev-18385	848	29	board	board	PROPN
inlawrev-18385	848	30	that	that	PRON
inlawrev-18385	848	31	kooshtard	kooshtard	PROPN
inlawrev-18385	848	32	had	have	AUX
inlawrev-18385	848	33	not	not	PART
inlawrev-18385	848	34	presented	present	VERB
inlawrev-18385	848	35	sufficient	sufficient	ADJ
inlawrev-18385	848	36	evidence	evidence	NOUN
inlawrev-18385	848	37	to	to	PART
inlawrev-18385	848	38	establish	establish	VERB
inlawrev-18385	848	39	a	a	DET
inlawrev-18385	848	40	prima	prima	NOUN
inlawrev-18385	848	41	facie	facie	NOUN
inlawrev-18385	848	42	case	case	NOUN
inlawrev-18385	848	43	,	,	PUNCT
inlawrev-18385	848	44	because	because	SCONJ
inlawrev-18385	848	45	it	it	PRON
inlawrev-18385	848	46	did	do	AUX
inlawrev-18385	848	47	not	not	PART
inlawrev-18385	848	48	present	present	VERB
inlawrev-18385	848	49	any	any	DET
inlawrev-18385	848	50	market	market	NOUN
inlawrev-18385	848	51	-	-	PUNCT
inlawrev-18385	848	52	based	base	VERB
inlawrev-18385	848	53	evidence	evidence	NOUN
inlawrev-18385	848	54	to	to	PART
inlawrev-18385	848	55	support	support	VERB
inlawrev-18385	848	56	its	its	PRON
inlawrev-18385	848	57	claim.174	claim.174	PROPN
inlawrev-18385	848	58	instead	instead	ADV
inlawrev-18385	848	59	,	,	PUNCT
inlawrev-18385	848	60	kooshtard	kooshtard	PROPN
inlawrev-18385	848	61	had	have	AUX
inlawrev-18385	848	62	“	"	PUNCT
inlawrev-18385	848	63	merely	merely	ADV
inlawrev-18385	848	64	concluded	conclude	VERB
inlawrev-18385	848	65	that	that	SCONJ
inlawrev-18385	848	66	because	because	SCONJ
inlawrev-18385	848	67	the	the	DET
inlawrev-18385	848	68	assessor	assessor	NOUN
inlawrev-18385	848	69	did	do	AUX
inlawrev-18385	848	70	not	not	PART
inlawrev-18385	848	71	apply	apply	VERB
inlawrev-18385	848	72	the	the	DET
inlawrev-18385	848	73	same	same	ADJ
inlawrev-18385	848	74	positive	positive	ADJ
inlawrev-18385	848	75	influence	influence	NOUN
inlawrev-18385	848	76	factor	factor	NOUN
inlawrev-18385	848	77	of	of	ADP
inlawrev-18385	848	78	100	100	NUM
inlawrev-18385	848	79	%	%	NOUN
inlawrev-18385	848	80	to	to	ADP
inlawrev-18385	848	81	a	a	DET
inlawrev-18385	848	82	nearby	nearby	ADJ
inlawrev-18385	848	83	office	office	NOUN
inlawrev-18385	848	84	building	building	NOUN
inlawrev-18385	848	85	,	,	PUNCT
inlawrev-18385	848	86	automotive	automotive	ADJ
inlawrev-18385	848	87	sales	sale	NOUN
inlawrev-18385	848	88	/	/	SYM
inlawrev-18385	848	89	service	service	NOUN
inlawrev-18385	848	90	center	center	NOUN
inlawrev-18385	848	91	,	,	PUNCT
inlawrev-18385	848	92	and	and	CCONJ
inlawrev-18385	848	93	fast	fast	ADJ
inlawrev-18385	848	94	-	-	PUNCT
inlawrev-18385	848	95	food	food	NOUN
inlawrev-18385	848	96	restaurant	restaurant	NOUN
inlawrev-18385	848	97	,	,	PUNCT
inlawrev-18385	848	98	the	the	DET
inlawrev-18385	848	99	factor	factor	NOUN
inlawrev-18385	848	100	should	should	AUX
inlawrev-18385	848	101	be	be	AUX
inlawrev-18385	848	102	removed	remove	VERB
inlawrev-18385	848	103	from	from	ADP
inlawrev-18385	848	104	its	its	PRON
inlawrev-18385	848	105	assessment	assessment	NOUN
inlawrev-18385	848	106	.	.	PUNCT
inlawrev-18385	849	1	”175	”175	PUNCT
inlawrev-18385	850	1	the	the	DET
inlawrev-18385	850	2	tax	tax	NOUN
inlawrev-18385	850	3	court	court	NOUN
inlawrev-18385	850	4	went	go	VERB
inlawrev-18385	850	5	on	on	ADP
inlawrev-18385	850	6	to	to	ADP
inlawrev-18385	850	7	state	state	NOUN
inlawrev-18385	850	8	,	,	PUNCT
inlawrev-18385	850	9	“	"	PUNCT
inlawrev-18385	850	10	conclusory	conclusory	ADJ
inlawrev-18385	850	11	statements	statement	NOUN
inlawrev-18385	850	12	are	be	AUX
inlawrev-18385	850	13	insufficient	insufficient	ADJ
inlawrev-18385	850	14	to	to	PART
inlawrev-18385	850	15	make	make	VERB
inlawrev-18385	850	16	a	a	DET
inlawrev-18385	850	17	prima	prima	NOUN
inlawrev-18385	850	18	facie	facie	NOUN
inlawrev-18385	850	19	case	case	NOUN
inlawrev-18385	850	20	because	because	SCONJ
inlawrev-18385	850	21	they	they	PRON
inlawrev-18385	850	22	are	be	AUX
inlawrev-18385	850	23	not	not	PART
inlawrev-18385	850	24	probative	probative	ADJ
inlawrev-18385	850	25	evidence	evidence	NOUN
inlawrev-18385	850	26	.	.	PUNCT
inlawrev-18385	851	1	”176	”176	PROPN
inlawrev-18385	851	2	accordingly	accordingly	ADV
inlawrev-18385	851	3	,	,	PUNCT
inlawrev-18385	851	4	the	the	DET
inlawrev-18385	851	5	tax	tax	NOUN
inlawrev-18385	851	6	court	court	NOUN
inlawrev-18385	851	7	affirmed	affirm	VERB
inlawrev-18385	851	8	the	the	DET
inlawrev-18385	851	9	indiana	indiana	PROPN
inlawrev-18385	851	10	board	board	PROPN
inlawrev-18385	851	11	’s	’s	PART
inlawrev-18385	851	12	final	final	ADJ
inlawrev-18385	851	13	determination	determination	NOUN
inlawrev-18385	851	14	upholding	uphold	VERB
inlawrev-18385	851	15	the	the	DET
inlawrev-18385	851	16	assessments.177	assessments.177	NOUN
inlawrev-18385	851	17	3	3	NUM
inlawrev-18385	851	18	.	.	PUNCT
inlawrev-18385	851	19	hamilton	hamilton	PROPN
inlawrev-18385	851	20	county	county	PROPN
inlawrev-18385	851	21	assessor	assessor	NOUN
inlawrev-18385	851	22	v.	v.	ADP
inlawrev-18385	851	23	allisonville	allisonville	NOUN
inlawrev-18385	851	24	road	road	NOUN
inlawrev-18385	851	25	development	development	NOUN
inlawrev-18385	851	26	,	,	PUNCT
inlawrev-18385	851	27	llc.178	llc.178	PROPN
inlawrev-18385	851	28	—	—	PUNCT
inlawrev-18385	851	29	beginning	begin	VERB
inlawrev-18385	851	30	in	in	ADP
inlawrev-18385	851	31	the	the	DET
inlawrev-18385	851	32	1990	1990	NUM
inlawrev-18385	851	33	’s	’s	NOUN
inlawrev-18385	851	34	,	,	PUNCT
inlawrev-18385	851	35	several	several	ADJ
inlawrev-18385	851	36	land	land	NOUN
inlawrev-18385	851	37	developers	developer	NOUN
inlawrev-18385	851	38	purchased	purchase	VERB
inlawrev-18385	851	39	and	and	CCONJ
inlawrev-18385	851	40	owned	own	VERB
inlawrev-18385	851	41	two	two	NUM
inlawrev-18385	851	42	vacant	vacant	ADJ
inlawrev-18385	851	43	land	land	NOUN
inlawrev-18385	851	44	parcels	parcel	NOUN
inlawrev-18385	851	45	located	locate	VERB
inlawrev-18385	851	46	in	in	ADP
inlawrev-18385	851	47	fishers	fisher	NOUN
inlawrev-18385	851	48	,	,	PUNCT
inlawrev-18385	851	49	indiana.179	indiana.179	NOUN
inlawrev-18385	851	50	prior	prior	ADV
inlawrev-18385	851	51	to	to	ADP
inlawrev-18385	851	52	the	the	DET
inlawrev-18385	851	53	purchase	purchase	NOUN
inlawrev-18385	851	54	,	,	PUNCT
inlawrev-18385	851	55	the	the	DET
inlawrev-18385	851	56	land	land	NOUN
inlawrev-18385	851	57	167	167	NUM
inlawrev-18385	851	58	.	.	PUNCT
inlawrev-18385	852	1	i	i	PRON
inlawrev-18385	852	2	d.	d.	PROPN
inlawrev-18385	852	3	at	at	ADP
inlawrev-18385	852	4	1179	1179	NUM
inlawrev-18385	852	5	.	.	PUNCT
inlawrev-18385	853	1	168	168	NUM
inlawrev-18385	853	2	.	.	PUNCT
inlawrev-18385	854	1	i	i	PRON
inlawrev-18385	854	2	d.	d.	PROPN
inlawrev-18385	854	3	169	169	NUM
inlawrev-18385	854	4	.	.	PUNCT
inlawrev-18385	855	1	i	i	PRON
inlawrev-18385	855	2	d.	d.	PROPN
inlawrev-18385	855	3	at	at	ADP
inlawrev-18385	855	4	1179	1179	NUM
inlawrev-18385	855	5	-	-	SYM
inlawrev-18385	855	6	80	80	NUM
inlawrev-18385	855	7	.	.	PUNCT
inlawrev-18385	855	8	170	170	NUM
inlawrev-18385	855	9	.	.	PUNCT
inlawrev-18385	856	1	i	i	PRON
inlawrev-18385	856	2	d.	d.	PROPN
inlawrev-18385	856	3	at	at	ADP
inlawrev-18385	856	4	1179	1179	NUM
inlawrev-18385	856	5	.	.	PUNCT
inlawrev-18385	857	1	171	171	NUM
inlawrev-18385	857	2	.	.	PUNCT
inlawrev-18385	858	1	i	i	PRON
inlawrev-18385	858	2	d.	d.	PROPN
inlawrev-18385	858	3	at	at	ADP
inlawrev-18385	858	4	1180	1180	NUM
inlawrev-18385	858	5	.	.	PUNCT
inlawrev-18385	859	1	172	172	NUM
inlawrev-18385	859	2	.	.	PUNCT
inlawrev-18385	860	1	i	i	PRON
inlawrev-18385	860	2	d.	d.	PROPN
inlawrev-18385	860	3	at	at	ADP
inlawrev-18385	860	4	1181	1181	NUM
inlawrev-18385	860	5	.	.	PUNCT
inlawrev-18385	861	1	173	173	NUM
inlawrev-18385	861	2	.	.	PUNCT
inlawrev-18385	862	1	i	i	PRON
inlawrev-18385	862	2	d.	d.	PROPN
inlawrev-18385	862	3	at	at	ADP
inlawrev-18385	862	4	1182	1182	NUM
inlawrev-18385	862	5	.	.	PUNCT
inlawrev-18385	863	1	174	174	NUM
inlawrev-18385	863	2	.	.	PUNCT
inlawrev-18385	864	1	i	i	PRON
inlawrev-18385	864	2	d.	d.	PROPN
inlawrev-18385	864	3	at	at	ADP
inlawrev-18385	864	4	1181	1181	NUM
inlawrev-18385	864	5	.	.	PUNCT
inlawrev-18385	865	1	175	175	NUM
inlawrev-18385	865	2	.	.	PUNCT
inlawrev-18385	866	1	i	i	PRON
inlawrev-18385	866	2	d.	d.	PROPN
inlawrev-18385	866	3	176	176	NUM
inlawrev-18385	866	4	.	.	PUNCT
inlawrev-18385	867	1	i	i	PRON
inlawrev-18385	867	2	d.	d.	PROPN
inlawrev-18385	867	3	177	177	NUM
inlawrev-18385	867	4	.	.	PUNCT
inlawrev-18385	868	1	i	i	PRON
inlawrev-18385	868	2	d.	d.	PROPN
inlawrev-18385	868	3	at	at	ADP
inlawrev-18385	868	4	1182	1182	NUM
inlawrev-18385	868	5	.	.	PUNCT
inlawrev-18385	869	1	178	178	NUM
inlawrev-18385	869	2	.	.	PUNCT
inlawrev-18385	870	1	988	988	NUM
inlawrev-18385	870	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	870	3	820	820	NUM
inlawrev-18385	870	4	(	(	PUNCT
inlawrev-18385	870	5	ind	ind	NOUN
inlawrev-18385	870	6	.	.	PUNCT
inlawrev-18385	871	1	t.c	t.c	PROPN
inlawrev-18385	871	2	.	.	PROPN
inlawrev-18385	871	3	)	)	PUNCT
inlawrev-18385	871	4	,	,	PUNCT
inlawrev-18385	871	5	review	review	NOUN
inlawrev-18385	871	6	denied	deny	VERB
inlawrev-18385	871	7	,	,	PUNCT
inlawrev-18385	871	8	995	995	NUM
inlawrev-18385	871	9	n.e.2d	n.e.2d	NOUN
inlawrev-18385	871	10	619	619	NUM
inlawrev-18385	871	11	(	(	PUNCT
inlawrev-18385	871	12	ind	ind	NOUN
inlawrev-18385	871	13	.	.	PUNCT
inlawrev-18385	871	14	2013	2013	NUM
inlawrev-18385	871	15	)	)	PUNCT
inlawrev-18385	871	16	.	.	PUNCT
inlawrev-18385	872	1	179	179	NUM
inlawrev-18385	872	2	.	.	PUNCT
inlawrev-18385	873	1	i	i	PRON
inlawrev-18385	873	2	d.	d.	PROPN
inlawrev-18385	873	3	at	at	ADP
inlawrev-18385	873	4	821	821	NUM
inlawrev-18385	873	5	.	.	PUNCT
inlawrev-18385	874	1	1194	1194	NUM
inlawrev-18385	874	2	indiana	indiana	PROPN
inlawrev-18385	874	3	law	law	PROPN
inlawrev-18385	874	4	review	review	NOUN
inlawrev-18385	874	5	[	[	X
inlawrev-18385	874	6	vol	vol	NOUN
inlawrev-18385	874	7	.	.	PUNCT
inlawrev-18385	875	1	47:1173	47:1173	PROPN
inlawrev-18385	875	2	was	be	AUX
inlawrev-18385	875	3	actively	actively	ADV
inlawrev-18385	875	4	farmed	farm	VERB
inlawrev-18385	875	5	.	.	PUNCT
inlawrev-18385	876	1	in	in	ADP
inlawrev-18385	876	2	its	its	PRON
inlawrev-18385	876	3	2002	2002	NUM
inlawrev-18385	876	4	general	general	ADJ
inlawrev-18385	876	5	reassessment	reassessment	NOUN
inlawrev-18385	876	6	,	,	PUNCT
inlawrev-18385	876	7	the	the	DET
inlawrev-18385	876	8	assessor	assessor	NOUN
inlawrev-18385	876	9	changed	change	VERB
inlawrev-18385	876	10	the	the	DET
inlawrev-18385	876	11	property	property	NOUN
inlawrev-18385	876	12	’s	’s	PART
inlawrev-18385	876	13	classification	classification	NOUN
inlawrev-18385	876	14	from	from	ADP
inlawrev-18385	876	15	agricultural	agricultural	ADJ
inlawrev-18385	876	16	land	land	NOUN
inlawrev-18385	876	17	to	to	ADP
inlawrev-18385	876	18	“	"	PUNCT
inlawrev-18385	876	19	undeveloped	undeveloped	ADJ
inlawrev-18385	876	20	,	,	PUNCT
inlawrev-18385	876	21	useable	useable	ADJ
inlawrev-18385	876	22	commercial	commercial	ADJ
inlawrev-18385	876	23	land	land	NOUN
inlawrev-18385	876	24	.	.	PUNCT
inlawrev-18385	877	1	”180	”180	PROPN
inlawrev-18385	877	2	allisonville	allisonville	PROPN
inlawrev-18385	877	3	road	road	NOUN
inlawrev-18385	877	4	development	development	NOUN
inlawrev-18385	877	5	,	,	PUNCT
inlawrev-18385	877	6	llc	llc	PROPN
inlawrev-18385	877	7	(	(	PUNCT
inlawrev-18385	877	8	“	"	PUNCT
inlawrev-18385	877	9	allisonville	allisonville	NOUN
inlawrev-18385	877	10	development	development	NOUN
inlawrev-18385	877	11	”	"	PUNCT
inlawrev-18385	877	12	)	)	PUNCT
inlawrev-18385	877	13	purchased	purchase	VERB
inlawrev-18385	877	14	the	the	DET
inlawrev-18385	877	15	parcels	parcel	NOUN
inlawrev-18385	877	16	in	in	ADP
inlawrev-18385	877	17	april	april	PROPN
inlawrev-18385	877	18	2006	2006	NUM
inlawrev-18385	877	19	.	.	PUNCT
inlawrev-18385	878	1	allisonville	allisonville	NOUN
inlawrev-18385	878	2	development	development	NOUN
inlawrev-18385	878	3	appealed	appeal	VERB
inlawrev-18385	878	4	the	the	DET
inlawrev-18385	878	5	property	property	NOUN
inlawrev-18385	878	6	’s	’s	PART
inlawrev-18385	878	7	2008	2008	NUM
inlawrev-18385	878	8	assessment	assessment	NOUN
inlawrev-18385	878	9	to	to	ADP
inlawrev-18385	878	10	the	the	DET
inlawrev-18385	878	11	hamilton	hamilton	PROPN
inlawrev-18385	878	12	county	county	PROPN
inlawrev-18385	878	13	ptaboa	ptaboa	NOUN
inlawrev-18385	878	14	,	,	PUNCT
inlawrev-18385	878	15	who	who	PRON
inlawrev-18385	878	16	reduced	reduce	VERB
inlawrev-18385	878	17	the	the	DET
inlawrev-18385	878	18	assessment	assessment	NOUN
inlawrev-18385	878	19	from	from	ADP
inlawrev-18385	878	20	$	$	SYM
inlawrev-18385	878	21	2,237,300	2,237,300	NUM
inlawrev-18385	878	22	to	to	PART
inlawrev-18385	878	23	$	$	SYM
inlawrev-18385	878	24	1,427,400.181	1,427,400.181	NUM
inlawrev-18385	878	25	allisonville	allisonville	NOUN
inlawrev-18385	878	26	development	development	NOUN
inlawrev-18385	878	27	was	be	AUX
inlawrev-18385	878	28	unsatisfied	unsatisfied	ADJ
inlawrev-18385	878	29	with	with	ADP
inlawrev-18385	878	30	the	the	DET
inlawrev-18385	878	31	reduction	reduction	NOUN
inlawrev-18385	878	32	and	and	CCONJ
inlawrev-18385	878	33	filed	file	VERB
inlawrev-18385	878	34	a	a	DET
inlawrev-18385	878	35	petition	petition	NOUN
inlawrev-18385	878	36	for	for	ADP
inlawrev-18385	878	37	review	review	NOUN
inlawrev-18385	878	38	with	with	ADP
inlawrev-18385	878	39	the	the	DET
inlawrev-18385	878	40	indiana	indiana	PROPN
inlawrev-18385	878	41	board	board	PROPN
inlawrev-18385	878	42	,	,	PUNCT
inlawrev-18385	878	43	asserting	assert	VERB
inlawrev-18385	878	44	the	the	DET
inlawrev-18385	878	45	2008	2008	NUM
inlawrev-18385	878	46	assessment	assessment	NOUN
inlawrev-18385	878	47	was	be	AUX
inlawrev-18385	878	48	incorrect	incorrect	ADJ
inlawrev-18385	878	49	because	because	SCONJ
inlawrev-18385	878	50	“	"	PUNCT
inlawrev-18385	878	51	the	the	DET
inlawrev-18385	878	52	assessor	assessor	NOUN
inlawrev-18385	878	53	’s	’s	PART
inlawrev-18385	878	54	2002	2002	NUM
inlawrev-18385	878	55	reclassification	reclassification	NOUN
inlawrev-18385	878	56	of	of	ADP
inlawrev-18385	878	57	the	the	DET
inlawrev-18385	878	58	property	property	NOUN
inlawrev-18385	878	59	from	from	ADP
inlawrev-18385	878	60	agricultural	agricultural	ADJ
inlawrev-18385	878	61	to	to	ADP
inlawrev-18385	878	62	commercial	commercial	ADJ
inlawrev-18385	878	63	contravened	contravene	VERB
inlawrev-18385	878	64	indiana	indiana	PROPN
inlawrev-18385	878	65	code	code	PROPN
inlawrev-18385	879	1	[	[	X
inlawrev-18385	879	2	section	section	NOUN
inlawrev-18385	879	3	]	]	PUNCT
inlawrev-18385	879	4	6	6	NUM
inlawrev-18385	879	5	-	-	SYM
inlawrev-18385	879	6	1.1	1.1	NUM
inlawrev-18385	879	7	-	-	PUNCT
inlawrev-18385	879	8	4	4	NUM
inlawrev-18385	879	9	-	-	SYM
inlawrev-18385	879	10	12.”182	12.”182	NOUN
inlawrev-18385	879	11	specifically	specifically	ADV
inlawrev-18385	879	12	,	,	PUNCT
inlawrev-18385	879	13	the	the	DET
inlawrev-18385	879	14	statue	statue	NOUN
inlawrev-18385	879	15	“	"	PUNCT
inlawrev-18385	879	16	precluded	preclude	VERB
inlawrev-18385	879	17	reassessments	reassessment	NOUN
inlawrev-18385	879	18	based	base	VERB
inlawrev-18385	879	19	on	on	ADP
inlawrev-18385	879	20	new	new	ADJ
inlawrev-18385	879	21	classification	classification	NOUN
inlawrev-18385	879	22	until	until	SCONJ
inlawrev-18385	879	23	land	land	NOUN
inlawrev-18385	879	24	was	be	AUX
inlawrev-18385	879	25	subdivided	subdivide	VERB
inlawrev-18385	879	26	,	,	PUNCT
inlawrev-18385	879	27	rezoned	rezone	VERB
inlawrev-18385	879	28	,	,	PUNCT
inlawrev-18385	879	29	purchased	purchase	VERB
inlawrev-18385	879	30	by	by	ADP
inlawrev-18385	879	31	a	a	DET
inlawrev-18385	879	32	non	non	ADJ
inlawrev-18385	879	33	-	-	NOUN
inlawrev-18385	879	34	developer	developer	NOUN
inlawrev-18385	879	35	,	,	PUNCT
inlawrev-18385	879	36	construction	construction	NOUN
inlawrev-18385	879	37	of	of	ADP
inlawrev-18385	879	38	a	a	DET
inlawrev-18385	879	39	building	building	NOUN
inlawrev-18385	879	40	commenced	commence	VERB
inlawrev-18385	879	41	,	,	PUNCT
inlawrev-18385	879	42	or	or	CCONJ
inlawrev-18385	879	43	a	a	DET
inlawrev-18385	879	44	building	building	NOUN
inlawrev-18385	879	45	permit	permit	NOUN
inlawrev-18385	879	46	was	be	AUX
inlawrev-18385	879	47	issued	issue	VERB
inlawrev-18385	879	48	.	.	PUNCT
inlawrev-18385	879	49	”183	”183	PUNCT
inlawrev-18385	879	50	on	on	ADP
inlawrev-18385	879	51	march	march	PROPN
inlawrev-18385	879	52	15	15	NUM
inlawrev-18385	879	53	,	,	PUNCT
inlawrev-18385	879	54	2012	2012	NUM
inlawrev-18385	879	55	,	,	PUNCT
inlawrev-18385	879	56	the	the	DET
inlawrev-18385	879	57	indiana	indiana	PROPN
inlawrev-18385	879	58	board	board	PROPN
inlawrev-18385	879	59	issued	issue	VERB
inlawrev-18385	879	60	a	a	DET
inlawrev-18385	879	61	final	final	ADJ
inlawrev-18385	879	62	determination	determination	NOUN
inlawrev-18385	879	63	announcing	announce	VERB
inlawrev-18385	879	64	while	while	SCONJ
inlawrev-18385	879	65	land	land	NOUN
inlawrev-18385	879	66	could	could	AUX
inlawrev-18385	879	67	be	be	AUX
inlawrev-18385	879	68	reassessed	reassess	VERB
inlawrev-18385	879	69	based	base	VERB
inlawrev-18385	879	70	on	on	ADP
inlawrev-18385	879	71	a	a	DET
inlawrev-18385	879	72	change	change	NOUN
inlawrev-18385	879	73	in	in	ADP
inlawrev-18385	879	74	the	the	DET
inlawrev-18385	879	75	land	land	NOUN
inlawrev-18385	879	76	’s	’s	PART
inlawrev-18385	879	77	use	use	NOUN
inlawrev-18385	879	78	,	,	PUNCT
inlawrev-18385	879	79	“	"	PUNCT
inlawrev-18385	879	80	cessation	cessation	NOUN
inlawrev-18385	879	81	of	of	ADP
inlawrev-18385	879	82	farming	farming	NOUN
inlawrev-18385	879	83	activities	activity	NOUN
inlawrev-18385	879	84	did	do	AUX
inlawrev-18385	879	85	not	not	PART
inlawrev-18385	879	86	constitute	constitute	VERB
inlawrev-18385	879	87	a	a	DET
inlawrev-18385	879	88	change	change	NOUN
inlawrev-18385	879	89	in	in	ADP
inlawrev-18385	879	90	use	use	NOUN
inlawrev-18385	879	91	sufficient	sufficient	ADJ
inlawrev-18385	879	92	to	to	PART
inlawrev-18385	879	93	warrant	warrant	VERB
inlawrev-18385	879	94	reassessment	reassessment	NOUN
inlawrev-18385	879	95	under	under	ADP
inlawrev-18385	879	96	indiana	indiana	PROPN
inlawrev-18385	879	97	code	code	PROPN
inlawrev-18385	880	1	[	[	X
inlawrev-18385	880	2	section	section	NOUN
inlawrev-18385	880	3	]	]	PUNCT
inlawrev-18385	880	4	6	6	NUM
inlawrev-18385	880	5	-	-	SYM
inlawrev-18385	880	6	1.1	1.1	NUM
inlawrev-18385	880	7	-	-	PUNCT
inlawrev-18385	880	8	4	4	NUM
inlawrev-18385	880	9	-	-	SYM
inlawrev-18385	880	10	12.”184	12.”184	NUM
inlawrev-18385	880	11	therefore	therefore	ADV
inlawrev-18385	880	12	,	,	PUNCT
inlawrev-18385	880	13	the	the	DET
inlawrev-18385	880	14	indiana	indiana	PROPN
inlawrev-18385	880	15	board	board	PROPN
inlawrev-18385	880	16	determined	determine	VERB
inlawrev-18385	880	17	the	the	DET
inlawrev-18385	880	18	property	property	NOUN
inlawrev-18385	880	19	’s	’s	PART
inlawrev-18385	880	20	assessment	assessment	NOUN
inlawrev-18385	880	21	as	as	ADP
inlawrev-18385	880	22	commercial	commercial	ADJ
inlawrev-18385	880	23	land	land	NOUN
inlawrev-18385	880	24	was	be	AUX
inlawrev-18385	880	25	in	in	ADP
inlawrev-18385	880	26	error	error	NOUN
inlawrev-18385	880	27	and	and	CCONJ
inlawrev-18385	880	28	reduced	reduce	VERB
inlawrev-18385	880	29	allisonville	allisonville	NOUN
inlawrev-18385	880	30	development	development	NOUN
inlawrev-18385	880	31	’s	’s	PART
inlawrev-18385	880	32	2008	2008	NUM
inlawrev-18385	880	33	assessment	assessment	NOUN
inlawrev-18385	880	34	accordingly	accordingly	ADV
inlawrev-18385	880	35	.	.	PUNCT
inlawrev-18385	881	1	the	the	DET
inlawrev-18385	881	2	assessor	assessor	NOUN
inlawrev-18385	881	3	filed	file	VERB
inlawrev-18385	881	4	an	an	DET
inlawrev-18385	881	5	appeal	appeal	NOUN
inlawrev-18385	881	6	with	with	ADP
inlawrev-18385	881	7	the	the	DET
inlawrev-18385	881	8	indiana	indiana	PROPN
inlawrev-18385	881	9	tax	tax	NOUN
inlawrev-18385	881	10	court.185	court.185	NOUN
inlawrev-18385	881	11	on	on	ADP
inlawrev-18385	881	12	appeal	appeal	NOUN
inlawrev-18385	881	13	,	,	PUNCT
inlawrev-18385	881	14	the	the	DET
inlawrev-18385	881	15	assessor	assessor	NOUN
inlawrev-18385	881	16	first	first	ADV
inlawrev-18385	881	17	argued	argue	VERB
inlawrev-18385	881	18	the	the	DET
inlawrev-18385	881	19	indiana	indiana	PROPN
inlawrev-18385	881	20	board	board	PROPN
inlawrev-18385	881	21	had	have	AUX
inlawrev-18385	881	22	applied	apply	VERB
inlawrev-18385	881	23	the	the	DET
inlawrev-18385	881	24	wrong	wrong	ADJ
inlawrev-18385	881	25	version	version	NOUN
inlawrev-18385	881	26	of	of	ADP
inlawrev-18385	881	27	the	the	DET
inlawrev-18385	881	28	indiana	indiana	PROPN
inlawrev-18385	881	29	statute.186	statute.186	VERB
inlawrev-18385	881	30	the	the	DET
inlawrev-18385	881	31	tax	tax	NOUN
inlawrev-18385	881	32	court	court	NOUN
inlawrev-18385	881	33	determined	determine	VERB
inlawrev-18385	881	34	the	the	DET
inlawrev-18385	881	35	argument	argument	NOUN
inlawrev-18385	881	36	moot	moot	NOUN
inlawrev-18385	881	37	,	,	PUNCT
inlawrev-18385	881	38	as	as	SCONJ
inlawrev-18385	881	39	the	the	DET
inlawrev-18385	881	40	indiana	indiana	PROPN
inlawrev-18385	881	41	board	board	PROPN
inlawrev-18385	881	42	had	have	AUX
inlawrev-18385	881	43	done	do	VERB
inlawrev-18385	881	44	,	,	PUNCT
inlawrev-18385	881	45	because	because	SCONJ
inlawrev-18385	881	46	“	"	PUNCT
inlawrev-18385	881	47	none	none	NOUN
inlawrev-18385	881	48	of	of	ADP
inlawrev-18385	881	49	the	the	DET
inlawrev-18385	881	50	events	event	NOUN
inlawrev-18385	881	51	that	that	PRON
inlawrev-18385	881	52	would	would	AUX
inlawrev-18385	881	53	trigger	trigger	VERB
inlawrev-18385	881	54	a	a	DET
inlawrev-18385	881	55	reassessment	reassessment	NOUN
inlawrev-18385	881	56	under	under	ADP
inlawrev-18385	881	57	either	either	DET
inlawrev-18385	881	58	version	version	NOUN
inlawrev-18385	881	59	of	of	ADP
inlawrev-18385	881	60	the	the	DET
inlawrev-18385	881	61	statute	statute	NOUN
inlawrev-18385	881	62	[	[	X
inlawrev-18385	881	63	had	have	AUX
inlawrev-18385	881	64	]	]	AUX
inlawrev-18385	881	65	occurred	occur	VERB
inlawrev-18385	881	66	[	[	X
inlawrev-18385	881	67	.]”187	.]”187	NUM
inlawrev-18385	881	68	next	next	ADV
inlawrev-18385	881	69	,	,	PUNCT
inlawrev-18385	881	70	the	the	DET
inlawrev-18385	881	71	assessor	assessor	NOUN
inlawrev-18385	881	72	argued	argue	VERB
inlawrev-18385	881	73	the	the	DET
inlawrev-18385	881	74	cessation	cessation	NOUN
inlawrev-18385	881	75	of	of	ADP
inlawrev-18385	881	76	farming	farming	NOUN
inlawrev-18385	881	77	activities	activity	NOUN
inlawrev-18385	881	78	was	be	AUX
inlawrev-18385	881	79	sufficient	sufficient	ADJ
inlawrev-18385	881	80	to	to	PART
inlawrev-18385	881	81	trigger	trigger	VERB
inlawrev-18385	881	82	a	a	DET
inlawrev-18385	881	83	“	"	PUNCT
inlawrev-18385	881	84	change	change	NOUN
inlawrev-18385	881	85	in	in	ADP
inlawrev-18385	881	86	use	use	NOUN
inlawrev-18385	881	87	”	"	PUNCT
inlawrev-18385	881	88	under	under	ADP
inlawrev-18385	881	89	the	the	DET
inlawrev-18385	881	90	statute.188	statute.188	NOUN
inlawrev-18385	881	91	the	the	DET
inlawrev-18385	881	92	assessor	assessor	NOUN
inlawrev-18385	881	93	specifically	specifically	ADV
inlawrev-18385	881	94	argued	argue	VERB
inlawrev-18385	881	95	the	the	DET
inlawrev-18385	881	96	indiana	indiana	PROPN
inlawrev-18385	881	97	board	board	PROPN
inlawrev-18385	881	98	had	have	AUX
inlawrev-18385	881	99	misinterpreted	misinterpret	VERB
inlawrev-18385	881	100	the	the	DET
inlawrev-18385	881	101	holding	holding	NOUN
inlawrev-18385	881	102	from	from	ADP
inlawrev-18385	881	103	aboite	aboite	PROPN
inlawrev-18385	881	104	corp	corp	PROPN
inlawrev-18385	881	105	.	.	PROPN
inlawrev-18385	882	1	v.	v.	ADP
inlawrev-18385	882	2	state	state	PROPN
inlawrev-18385	882	3	board	board	PROPN
inlawrev-18385	882	4	of	of	ADP
inlawrev-18385	882	5	tax	tax	NOUN
inlawrev-18385	882	6	commissioners.189	commissioners.189	PROPN
inlawrev-18385	883	1	the	the	DET
inlawrev-18385	883	2	tax	tax	NOUN
inlawrev-18385	883	3	court	court	NOUN
inlawrev-18385	883	4	disagreed	disagree	VERB
inlawrev-18385	883	5	,	,	PUNCT
inlawrev-18385	883	6	pointing	point	VERB
inlawrev-18385	883	7	to	to	ADP
inlawrev-18385	883	8	the	the	DET
inlawrev-18385	883	9	underlying	underlie	VERB
inlawrev-18385	883	10	rationale	rationale	NOUN
inlawrev-18385	883	11	from	from	ADP
inlawrev-18385	883	12	aboite	aboite	PROPN
inlawrev-18385	883	13	and	and	CCONJ
inlawrev-18385	883	14	indiana	indiana	PROPN
inlawrev-18385	883	15	code	code	PROPN
inlawrev-18385	883	16	section	section	NOUN
inlawrev-18385	883	17	6	6	NUM
inlawrev-18385	883	18	-	-	SYM
inlawrev-18385	883	19	1.1	1.1	NUM
inlawrev-18385	883	20	-	-	PUNCT
inlawrev-18385	883	21	4	4	NUM
inlawrev-18385	883	22	-	-	SYM
inlawrev-18385	883	23	12	12	NUM
inlawrev-18385	883	24	.	.	PUNCT
inlawrev-18385	884	1	190	190	NUM
inlawrev-18385	884	2	the	the	DET
inlawrev-18385	884	3	court	court	NOUN
inlawrev-18385	884	4	explained	explain	VERB
inlawrev-18385	884	5	the	the	DET
inlawrev-18385	884	6	statute	statute	NOUN
inlawrev-18385	884	7	was	be	AUX
inlawrev-18385	884	8	designed	design	VERB
inlawrev-18385	884	9	to	to	PART
inlawrev-18385	884	10	promote	promote	VERB
inlawrev-18385	884	11	“	"	PUNCT
inlawrev-18385	884	12	commercial	commercial	ADJ
inlawrev-18385	884	13	development	development	NOUN
inlawrev-18385	884	14	by	by	ADP
inlawrev-18385	884	15	allowing	allow	VERB
inlawrev-18385	884	16	a	a	DET
inlawrev-18385	884	17	developer	developer	NOUN
inlawrev-18385	884	18	's	's	PART
inlawrev-18385	884	19	land	land	NOUN
inlawrev-18385	884	20	to	to	PART
inlawrev-18385	884	21	be	be	AUX
inlawrev-18385	884	22	assessed	assess	VERB
inlawrev-18385	884	23	on	on	ADP
inlawrev-18385	884	24	the	the	DET
inlawrev-18385	884	25	basis	basis	NOUN
inlawrev-18385	884	26	of	of	ADP
inlawrev-18385	884	27	its	its	PRON
inlawrev-18385	884	28	original	original	ADJ
inlawrev-18385	884	29	(	(	PUNCT
inlawrev-18385	884	30	i.e.	i.e.	X
inlawrev-18385	884	31	,	,	PUNCT
inlawrev-18385	884	32	its	its	PRON
inlawrev-18385	884	33	pre	pre	ADJ
inlawrev-18385	884	34	-	-	NOUN
inlawrev-18385	884	35	purchase	purchase	ADJ
inlawrev-18385	884	36	)	)	PUNCT
inlawrev-18385	884	37	classification	classification	NOUN
inlawrev-18385	884	38	until	until	SCONJ
inlawrev-18385	884	39	an	an	DET
inlawrev-18385	884	40	objective	objective	ADJ
inlawrev-18385	884	41	event	event	NOUN
inlawrev-18385	884	42	signaling	signal	VERB
inlawrev-18385	884	43	the	the	DET
inlawrev-18385	884	44	commencement	commencement	NOUN
inlawrev-18385	884	45	of	of	ADP
inlawrev-18385	884	46	development	development	NOUN
inlawrev-18385	884	47	occurs	occur	VERB
inlawrev-18385	884	48	.	.	PUNCT
inlawrev-18385	884	49	”191	”191	PUNCT
inlawrev-18385	885	1	as	as	ADP
inlawrev-18385	885	2	such	such	ADJ
inlawrev-18385	885	3	,	,	PUNCT
inlawrev-18385	885	4	because	because	SCONJ
inlawrev-18385	885	5	no	no	DET
inlawrev-18385	885	6	action	action	NOUN
inlawrev-18385	885	7	had	have	AUX
inlawrev-18385	885	8	been	be	AUX
inlawrev-18385	885	9	taken	take	VERB
inlawrev-18385	885	10	yet	yet	ADV
inlawrev-18385	885	11	to	to	ADP
inlawrev-18385	885	12	180	180	NUM
inlawrev-18385	885	13	.	.	PUNCT
inlawrev-18385	886	1	i	i	PRON
inlawrev-18385	886	2	d.	d.	PROPN
inlawrev-18385	886	3	181	181	NUM
inlawrev-18385	886	4	.	.	PUNCT
inlawrev-18385	887	1	i	i	PRON
inlawrev-18385	887	2	d.	d.	PROPN
inlawrev-18385	887	3	182	182	NUM
inlawrev-18385	887	4	.	.	PUNCT
inlawrev-18385	888	1	i	i	PRON
inlawrev-18385	888	2	d.	d.	PROPN
inlawrev-18385	888	3	183	183	NUM
inlawrev-18385	888	4	.	.	PUNCT
inlawrev-18385	889	1	i	i	PRON
inlawrev-18385	889	2	d.	d.	PROPN
inlawrev-18385	889	3	184	184	NUM
inlawrev-18385	889	4	.	.	PUNCT
inlawrev-18385	890	1	i	i	PRON
inlawrev-18385	890	2	d.	d.	PROPN
inlawrev-18385	890	3	at	at	ADP
inlawrev-18385	890	4	822	822	NUM
inlawrev-18385	890	5	.	.	PUNCT
inlawrev-18385	891	1	185	185	NUM
inlawrev-18385	891	2	.	.	PUNCT
inlawrev-18385	892	1	i	i	PRON
inlawrev-18385	892	2	d.	d.	PROPN
inlawrev-18385	892	3	186	186	NUM
inlawrev-18385	892	4	.	.	PUNCT
inlawrev-18385	893	1	i	i	PRON
inlawrev-18385	893	2	d.	d.	PROPN
inlawrev-18385	893	3	187	187	NUM
inlawrev-18385	893	4	.	.	PUNCT
inlawrev-18385	894	1	i	i	PRON
inlawrev-18385	894	2	d.	d.	PROPN
inlawrev-18385	894	3	at	at	ADP
inlawrev-18385	894	4	823	823	NUM
inlawrev-18385	894	5	.	.	PUNCT
inlawrev-18385	894	6	188	188	NUM
inlawrev-18385	894	7	.	.	PUNCT
inlawrev-18385	895	1	i	i	PRON
inlawrev-18385	895	2	d.	d.	PROPN
inlawrev-18385	895	3	189	189	NUM
inlawrev-18385	895	4	.	.	PUNCT
inlawrev-18385	895	5	762	762	NUM
inlawrev-18385	895	6	n.e.2d	n.e.2d	NOUN
inlawrev-18385	895	7	254	254	NUM
inlawrev-18385	895	8	(	(	PUNCT
inlawrev-18385	895	9	ind	ind	NOUN
inlawrev-18385	895	10	.	.	PUNCT
inlawrev-18385	896	1	t.c	t.c	PROPN
inlawrev-18385	896	2	.	.	PROPN
inlawrev-18385	896	3	2001	2001	NUM
inlawrev-18385	896	4	)	)	PUNCT
inlawrev-18385	896	5	.	.	PUNCT
inlawrev-18385	897	1	190	190	NUM
inlawrev-18385	897	2	.	.	PUNCT
inlawrev-18385	898	1	allisonville	allisonville	PROPN
inlawrev-18385	898	2	rd	rd	PROPN
inlawrev-18385	898	3	.	.	PUNCT
inlawrev-18385	898	4	dev	dev	PROPN
inlawrev-18385	898	5	.	.	PROPN
inlawrev-18385	898	6	,	,	PUNCT
inlawrev-18385	898	7	llc	llc	PROPN
inlawrev-18385	898	8	,	,	PUNCT
inlawrev-18385	898	9	988	988	NUM
inlawrev-18385	898	10	n.e.2d	n.e.2d	NOUN
inlawrev-18385	898	11	at	at	ADP
inlawrev-18385	898	12	823	823	NUM
inlawrev-18385	899	1	.	.	PUNCT
inlawrev-18385	899	2	191	191	NUM
inlawrev-18385	899	3	.	.	PUNCT
inlawrev-18385	900	1	i	i	PRON
inlawrev-18385	900	2	d.	d.	PROPN
inlawrev-18385	900	3	2014	2014	NUM
inlawrev-18385	900	4	]	]	PUNCT
inlawrev-18385	900	5	taxation	taxation	NOUN
inlawrev-18385	900	6	1195	1195	NUM
inlawrev-18385	900	7	commence	commence	NOUN
inlawrev-18385	900	8	development	development	NOUN
inlawrev-18385	900	9	,	,	PUNCT
inlawrev-18385	900	10	the	the	DET
inlawrev-18385	900	11	property	property	NOUN
inlawrev-18385	900	12	should	should	AUX
inlawrev-18385	900	13	still	still	ADV
inlawrev-18385	900	14	be	be	AUX
inlawrev-18385	900	15	classified	classify	VERB
inlawrev-18385	900	16	on	on	ADP
inlawrev-18385	900	17	the	the	DET
inlawrev-18385	900	18	basis	basis	NOUN
inlawrev-18385	900	19	of	of	ADP
inlawrev-18385	900	20	its	its	PRON
inlawrev-18385	900	21	original	original	ADJ
inlawrev-18385	900	22	classification	classification	NOUN
inlawrev-18385	900	23	as	as	ADP
inlawrev-18385	900	24	agricultural	agricultural	ADJ
inlawrev-18385	900	25	land.192	land.192	NOUN
inlawrev-18385	900	26	accordingly	accordingly	ADV
inlawrev-18385	900	27	,	,	PUNCT
inlawrev-18385	900	28	the	the	DET
inlawrev-18385	900	29	tax	tax	NOUN
inlawrev-18385	900	30	court	court	NOUN
inlawrev-18385	900	31	affirmed	affirm	VERB
inlawrev-18385	900	32	the	the	DET
inlawrev-18385	900	33	indiana	indiana	PROPN
inlawrev-18385	900	34	board	board	PROPN
inlawrev-18385	900	35	’s	’s	PART
inlawrev-18385	900	36	final	final	ADJ
inlawrev-18385	900	37	determination.193	determination.193	NOUN
inlawrev-18385	900	38	4	4	NUM
inlawrev-18385	900	39	.	.	PUNCT
inlawrev-18385	901	1	washington	washington	PROPN
inlawrev-18385	901	2	township	township	PROPN
inlawrev-18385	901	3	.	.	PUNCT
inlawrev-18385	902	1	assessor	assessor	NOUN
inlawrev-18385	902	2	v.	v.	PROPN
inlawrev-18385	902	3	verizon	verizon	PROPN
inlawrev-18385	902	4	data	data	PROPN
inlawrev-18385	902	5	services	services	PROPN
inlawrev-18385	902	6	,	,	PUNCT
inlawrev-18385	902	7	inc.194	inc.194	PROPN
inlawrev-18385	902	8	—	—	PUNCT
inlawrev-18385	902	9	this	this	DET
inlawrev-18385	902	10	matter	matter	NOUN
inlawrev-18385	902	11	pertains	pertain	VERB
inlawrev-18385	902	12	to	to	ADP
inlawrev-18385	902	13	verizon	verizon	PROPN
inlawrev-18385	902	14	’s	’s	PART
inlawrev-18385	902	15	motion	motion	NOUN
inlawrev-18385	902	16	to	to	PART
inlawrev-18385	902	17	dismiss	dismiss	VERB
inlawrev-18385	902	18	the	the	DET
inlawrev-18385	902	19	assessors	assessor	NOUN
inlawrev-18385	902	20	’	'	PUNCT
inlawrev-18385	902	21	appeal	appeal	VERB
inlawrev-18385	902	22	pursuant	pursuant	ADJ
inlawrev-18385	902	23	to	to	ADP
inlawrev-18385	902	24	indiana	indiana	PROPN
inlawrev-18385	902	25	tax	tax	PROPN
inlawrev-18385	902	26	court	court	NOUN
inlawrev-18385	902	27	rule	rule	VERB
inlawrev-18385	902	28	4	4	NUM
inlawrev-18385	902	29	and	and	CCONJ
inlawrev-18385	902	30	indiana	indiana	PROPN
inlawrev-18385	902	31	trial	trial	NOUN
inlawrev-18385	902	32	rules	rule	NOUN
inlawrev-18385	902	33	12(b)(1	12(b)(1	NUM
inlawrev-18385	902	34	)	)	PUNCT
inlawrev-18385	902	35	,	,	PUNCT
inlawrev-18385	902	36	(	(	PUNCT
inlawrev-18385	902	37	2	2	NUM
inlawrev-18385	902	38	)	)	PUNCT
inlawrev-18385	902	39	,	,	PUNCT
inlawrev-18385	902	40	(	(	PUNCT
inlawrev-18385	902	41	4	4	NUM
inlawrev-18385	902	42	)	)	PUNCT
inlawrev-18385	902	43	,	,	PUNCT
inlawrev-18385	902	44	and	and	CCONJ
inlawrev-18385	902	45	(	(	PUNCT
inlawrev-18385	902	46	5	5	NUM
inlawrev-18385	902	47	)	)	PUNCT
inlawrev-18385	902	48	.	.	PUNCT
inlawrev-18385	903	1	195	195	NUM
inlawrev-18385	903	2	in	in	ADP
inlawrev-18385	903	3	december	december	PROPN
inlawrev-18385	903	4	2010	2010	NUM
inlawrev-18385	903	5	,	,	PUNCT
inlawrev-18385	903	6	the	the	DET
inlawrev-18385	903	7	indiana	indiana	PROPN
inlawrev-18385	903	8	board	board	PROPN
inlawrev-18385	903	9	issued	issue	VERB
inlawrev-18385	903	10	a	a	DET
inlawrev-18385	903	11	final	final	ADJ
inlawrev-18385	903	12	determination	determination	NOUN
inlawrev-18385	903	13	granting	grant	VERB
inlawrev-18385	903	14	summary	summary	NOUN
inlawrev-18385	903	15	judgment	judgment	NOUN
inlawrev-18385	903	16	to	to	ADP
inlawrev-18385	903	17	verizon	verizon	PROPN
inlawrev-18385	903	18	with	with	ADP
inlawrev-18385	903	19	respect	respect	NOUN
inlawrev-18385	903	20	to	to	ADP
inlawrev-18385	903	21	its	its	PRON
inlawrev-18385	903	22	2005	2005	NUM
inlawrev-18385	903	23	personal	personal	ADJ
inlawrev-18385	903	24	property	property	NOUN
inlawrev-18385	903	25	tax	tax	NOUN
inlawrev-18385	903	26	assessment	assessment	NOUN
inlawrev-18385	903	27	appeal	appeal	NOUN
inlawrev-18385	903	28	.	.	PUNCT
inlawrev-18385	904	1	the	the	DET
inlawrev-18385	904	2	indiana	indiana	PROPN
inlawrev-18385	904	3	board	board	PROPN
inlawrev-18385	904	4	’s	’s	PART
inlawrev-18385	904	5	courier	courier	NOUN
inlawrev-18385	904	6	was	be	AUX
inlawrev-18385	904	7	delayed	delay	VERB
inlawrev-18385	904	8	in	in	ADP
inlawrev-18385	904	9	mailing	mail	VERB
inlawrev-18385	904	10	the	the	DET
inlawrev-18385	904	11	final	final	ADJ
inlawrev-18385	904	12	determination	determination	NOUN
inlawrev-18385	904	13	and	and	CCONJ
inlawrev-18385	904	14	confidentiality	confidentiality	NOUN
inlawrev-18385	904	15	order	order	NOUN
inlawrev-18385	904	16	to	to	ADP
inlawrev-18385	904	17	verizon	verizon	NOUN
inlawrev-18385	904	18	by	by	ADP
inlawrev-18385	904	19	more	more	ADJ
inlawrev-18385	904	20	than	than	ADP
inlawrev-18385	904	21	three	three	NUM
inlawrev-18385	904	22	weeks	week	NOUN
inlawrev-18385	904	23	.	.	PUNCT
inlawrev-18385	905	1	both	both	DET
inlawrev-18385	905	2	parties	party	NOUN
inlawrev-18385	905	3	conferred	confer	VERB
inlawrev-18385	905	4	over	over	ADP
inlawrev-18385	905	5	e	e	NOUN
inlawrev-18385	905	6	-	-	NOUN
inlawrev-18385	905	7	mail	mail	NOUN
inlawrev-18385	905	8	and	and	CCONJ
inlawrev-18385	905	9	telephone	telephone	NOUN
inlawrev-18385	905	10	regarding	regard	VERB
inlawrev-18385	905	11	the	the	DET
inlawrev-18385	905	12	delayed	delay	VERB
inlawrev-18385	905	13	receipt	receipt	NOUN
inlawrev-18385	905	14	and	and	CCONJ
inlawrev-18385	905	15	the	the	DET
inlawrev-18385	905	16	assessor	assessor	NOUN
inlawrev-18385	905	17	’s	’s	PART
inlawrev-18385	905	18	’	'	PUNCT
inlawrev-18385	905	19	intention	intention	NOUN
inlawrev-18385	905	20	to	to	PART
inlawrev-18385	905	21	file	file	VERB
inlawrev-18385	905	22	an	an	DET
inlawrev-18385	905	23	appeal	appeal	NOUN
inlawrev-18385	905	24	,	,	PUNCT
inlawrev-18385	905	25	which	which	PRON
inlawrev-18385	905	26	resulted	result	VERB
inlawrev-18385	905	27	in	in	ADP
inlawrev-18385	905	28	the	the	DET
inlawrev-18385	905	29	indiana	indiana	PROPN
inlawrev-18385	905	30	board	board	PROPN
inlawrev-18385	905	31	issuing	issue	VERB
inlawrev-18385	905	32	a	a	DET
inlawrev-18385	905	33	nunc	nunc	NOUN
inlawrev-18385	905	34	pro	pro	X
inlawrev-18385	905	35	tunc	tunc	ADP
inlawrev-18385	905	36	order	order	NOUN
inlawrev-18385	905	37	,	,	PUNCT
inlawrev-18385	905	38	deeming	deem	VERB
inlawrev-18385	905	39	the	the	DET
inlawrev-18385	905	40	date	date	NOUN
inlawrev-18385	905	41	the	the	DET
inlawrev-18385	905	42	courier	courier	NOUN
inlawrev-18385	905	43	mailed	mail	VERB
inlawrev-18385	905	44	the	the	DET
inlawrev-18385	905	45	documents	document	NOUN
inlawrev-18385	905	46	to	to	PART
inlawrev-18385	905	47	be	be	AUX
inlawrev-18385	905	48	the	the	DET
inlawrev-18385	905	49	date	date	NOUN
inlawrev-18385	905	50	they	they	PRON
inlawrev-18385	905	51	were	be	AUX
inlawrev-18385	905	52	issued	issue	VERB
inlawrev-18385	905	53	.	.	PUNCT
inlawrev-18385	906	1	as	as	ADP
inlawrev-18385	906	2	such	such	ADJ
inlawrev-18385	906	3	,	,	PUNCT
inlawrev-18385	906	4	the	the	DET
inlawrev-18385	906	5	assessor	assessor	NOUN
inlawrev-18385	906	6	timely	timely	ADV
inlawrev-18385	906	7	filed	file	VERB
inlawrev-18385	906	8	an	an	DET
inlawrev-18385	906	9	appeal	appeal	NOUN
inlawrev-18385	906	10	of	of	ADP
inlawrev-18385	906	11	the	the	DET
inlawrev-18385	906	12	indiana	indiana	PROPN
inlawrev-18385	906	13	board	board	PROPN
inlawrev-18385	906	14	’s	’s	PART
inlawrev-18385	906	15	final	final	ADJ
inlawrev-18385	906	16	determination	determination	NOUN
inlawrev-18385	906	17	with	with	ADP
inlawrev-18385	906	18	the	the	DET
inlawrev-18385	906	19	indiana	indiana	PROPN
inlawrev-18385	906	20	tax	tax	NOUN
inlawrev-18385	906	21	court	court	NOUN
inlawrev-18385	906	22	.	.	PUNCT
inlawrev-18385	907	1	the	the	DET
inlawrev-18385	907	2	same	same	ADJ
inlawrev-18385	907	3	day	day	NOUN
inlawrev-18385	907	4	of	of	ADP
inlawrev-18385	907	5	the	the	DET
inlawrev-18385	907	6	filing	filing	NOUN
inlawrev-18385	907	7	,	,	PUNCT
inlawrev-18385	907	8	the	the	DET
inlawrev-18385	907	9	assessor	assessor	NOUN
inlawrev-18385	907	10	mailed	mail	VERB
inlawrev-18385	907	11	a	a	DET
inlawrev-18385	907	12	copy	copy	NOUN
inlawrev-18385	907	13	of	of	ADP
inlawrev-18385	907	14	the	the	DET
inlawrev-18385	907	15	petition	petition	NOUN
inlawrev-18385	907	16	to	to	ADP
inlawrev-18385	907	17	verizon	verizon	PROPN
inlawrev-18385	907	18	’s	’s	PART
inlawrev-18385	907	19	attorneys	attorney	NOUN
inlawrev-18385	907	20	,	,	PUNCT
inlawrev-18385	907	21	bradley	bradley	NOUN
inlawrev-18385	907	22	hasler	hasler	NOUN
inlawrev-18385	907	23	and	and	CCONJ
inlawrev-18385	907	24	jeffrey	jeffrey	PROPN
inlawrev-18385	907	25	bennett	bennett	PROPN
inlawrev-18385	907	26	,	,	PUNCT
inlawrev-18385	907	27	who	who	PRON
inlawrev-18385	907	28	accepted	accept	VERB
inlawrev-18385	907	29	service	service	NOUN
inlawrev-18385	907	30	of	of	ADP
inlawrev-18385	907	31	the	the	DET
inlawrev-18385	907	32	petition	petition	NOUN
inlawrev-18385	907	33	and	and	CCONJ
inlawrev-18385	907	34	summons	summon	NOUN
inlawrev-18385	907	35	a	a	DET
inlawrev-18385	907	36	week	week	NOUN
inlawrev-18385	907	37	later	later	ADV
inlawrev-18385	907	38	.	.	PUNCT
inlawrev-18385	908	1	on	on	ADP
inlawrev-18385	908	2	march	march	PROPN
inlawrev-18385	908	3	11	11	NUM
inlawrev-18385	908	4	,	,	PUNCT
inlawrev-18385	908	5	2011	2011	NUM
inlawrev-18385	908	6	,	,	PUNCT
inlawrev-18385	908	7	verizon	verizon	PROPN
inlawrev-18385	908	8	’s	’s	PART
inlawrev-18385	908	9	attorneys	attorney	NOUN
inlawrev-18385	908	10	entered	enter	VERB
inlawrev-18385	908	11	their	their	PRON
inlawrev-18385	908	12	appearance	appearance	NOUN
inlawrev-18385	908	13	and	and	CCONJ
inlawrev-18385	908	14	moved	move	VERB
inlawrev-18385	908	15	to	to	PART
inlawrev-18385	908	16	dismiss	dismiss	VERB
inlawrev-18385	908	17	the	the	DET
inlawrev-18385	908	18	assessors	assessor	NOUN
inlawrev-18385	908	19	’	'	PUNCT
inlawrev-18385	908	20	appeal	appeal	VERB
inlawrev-18385	908	21	pursuant	pursuant	ADJ
inlawrev-18385	908	22	to	to	ADP
inlawrev-18385	908	23	indiana	indiana	PROPN
inlawrev-18385	908	24	tax	tax	PROPN
inlawrev-18385	908	25	court	court	NOUN
inlawrev-18385	908	26	rule	rule	VERB
inlawrev-18385	908	27	4	4	NUM
inlawrev-18385	908	28	and	and	CCONJ
inlawrev-18385	908	29	indiana	indiana	PROPN
inlawrev-18385	908	30	trial	trial	NOUN
inlawrev-18385	908	31	rules	rule	NOUN
inlawrev-18385	908	32	12(b)(1	12(b)(1	NUM
inlawrev-18385	908	33	)	)	PUNCT
inlawrev-18385	908	34	,	,	PUNCT
inlawrev-18385	908	35	(	(	PUNCT
inlawrev-18385	908	36	2	2	NUM
inlawrev-18385	908	37	)	)	PUNCT
inlawrev-18385	908	38	,	,	PUNCT
inlawrev-18385	908	39	(	(	PUNCT
inlawrev-18385	908	40	4	4	NUM
inlawrev-18385	908	41	)	)	PUNCT
inlawrev-18385	908	42	,	,	PUNCT
inlawrev-18385	908	43	and	and	CCONJ
inlawrev-18385	908	44	(	(	PUNCT
inlawrev-18385	908	45	5	5	NUM
inlawrev-18385	908	46	)	)	PUNCT
inlawrev-18385	908	47	,	,	PUNCT
inlawrev-18385	908	48	alleging	allege	VERB
inlawrev-18385	908	49	failure	failure	NOUN
inlawrev-18385	908	50	by	by	ADP
inlawrev-18385	908	51	the	the	DET
inlawrev-18385	908	52	assessor	assessor	NOUN
inlawrev-18385	908	53	to	to	PART
inlawrev-18385	908	54	serve	serve	VERB
inlawrev-18385	908	55	the	the	DET
inlawrev-18385	908	56	summons	summon	NOUN
inlawrev-18385	908	57	and	and	CCONJ
inlawrev-18385	908	58	petition	petition	VERB
inlawrev-18385	908	59	directly	directly	ADV
inlawrev-18385	908	60	on	on	ADP
inlawrev-18385	908	61	verizon	verizon	PROPN
inlawrev-18385	908	62	.	.	PUNCT
inlawrev-18385	909	1	as	as	ADP
inlawrev-18385	909	2	such	such	ADJ
inlawrev-18385	909	3	,	,	PUNCT
inlawrev-18385	909	4	the	the	DET
inlawrev-18385	909	5	sole	sole	ADJ
inlawrev-18385	909	6	question	question	NOUN
inlawrev-18385	909	7	before	before	SCONJ
inlawrev-18385	909	8	the	the	DET
inlawrev-18385	909	9	tax	tax	NOUN
inlawrev-18385	909	10	court	court	NOUN
inlawrev-18385	909	11	was	be	AUX
inlawrev-18385	909	12	whether	whether	SCONJ
inlawrev-18385	909	13	this	this	DET
inlawrev-18385	909	14	failure	failure	NOUN
inlawrev-18385	909	15	to	to	PART
inlawrev-18385	909	16	serve	serve	VERB
inlawrev-18385	909	17	directly	directly	ADV
inlawrev-18385	909	18	on	on	ADP
inlawrev-18385	909	19	verizon	verizon	PROPN
inlawrev-18385	909	20	barred	bar	VERB
inlawrev-18385	909	21	the	the	DET
inlawrev-18385	909	22	assessor	assessor	NOUN
inlawrev-18385	909	23	’s	’s	PART
inlawrev-18385	909	24	appeal.196	appeal.196	PROPN
inlawrev-18385	909	25	verizon	verizon	PROPN
inlawrev-18385	909	26	argued	argue	VERB
inlawrev-18385	909	27	the	the	DET
inlawrev-18385	909	28	appeal	appeal	NOUN
inlawrev-18385	909	29	must	must	AUX
inlawrev-18385	909	30	be	be	AUX
inlawrev-18385	909	31	dismissed	dismiss	VERB
inlawrev-18385	909	32	because	because	SCONJ
inlawrev-18385	909	33	“	"	PUNCT
inlawrev-18385	909	34	the	the	DET
inlawrev-18385	909	35	assessor	assessor	NOUN
inlawrev-18385	909	36	initially	initially	ADV
inlawrev-18385	909	37	served	serve	VERB
inlawrev-18385	909	38	a	a	DET
inlawrev-18385	909	39	copy	copy	NOUN
inlawrev-18385	909	40	of	of	ADP
inlawrev-18385	909	41	the	the	DET
inlawrev-18385	909	42	petition	petition	NOUN
inlawrev-18385	909	43	and	and	CCONJ
inlawrev-18385	909	44	summons	summon	NOUN
inlawrev-18385	909	45	on	on	ADP
inlawrev-18385	909	46	a	a	DET
inlawrev-18385	909	47	non	non	ADJ
inlawrev-18385	909	48	-	-	ADJ
inlawrev-18385	909	49	party	party	ADJ
inlawrev-18385	909	50	law	law	NOUN
inlawrev-18385	909	51	firm	firm	NOUN
inlawrev-18385	909	52	whose	whose	DET
inlawrev-18385	909	53	attorneys	attorney	NOUN
inlawrev-18385	909	54	were	be	AUX
inlawrev-18385	909	55	not	not	PART
inlawrev-18385	909	56	the	the	DET
inlawrev-18385	909	57	attorneys	attorney	NOUN
inlawrev-18385	909	58	of	of	ADP
inlawrev-18385	909	59	record	record	NOUN
inlawrev-18385	909	60	in	in	ADP
inlawrev-18385	909	61	the	the	DET
inlawrev-18385	909	62	tax	tax	NOUN
inlawrev-18385	909	63	court	court	NOUN
inlawrev-18385	909	64	rather	rather	ADV
inlawrev-18385	909	65	than	than	ADP
inlawrev-18385	909	66	serving	serve	VERB
inlawrev-18385	909	67	verizon	verizon	NOUN
inlawrev-18385	909	68	directly	directly	ADV
inlawrev-18385	909	69	.	.	PUNCT
inlawrev-18385	910	1	”197	”197	PUNCT
inlawrev-18385	910	2	the	the	DET
inlawrev-18385	910	3	tax	tax	NOUN
inlawrev-18385	910	4	court	court	NOUN
inlawrev-18385	910	5	acknowledged	acknowledge	VERB
inlawrev-18385	910	6	there	there	PRON
inlawrev-18385	910	7	could	could	AUX
inlawrev-18385	910	8	be	be	AUX
inlawrev-18385	910	9	no	no	DET
inlawrev-18385	910	10	attorney	attorney	NOUN
inlawrev-18385	910	11	of	of	ADP
inlawrev-18385	910	12	record	record	NOUN
inlawrev-18385	910	13	for	for	ADP
inlawrev-18385	910	14	the	the	DET
inlawrev-18385	910	15	respondent	respondent	NOUN
inlawrev-18385	910	16	when	when	SCONJ
inlawrev-18385	910	17	a	a	DET
inlawrev-18385	910	18	petitioner	petitioner	NOUN
inlawrev-18385	910	19	appeals	appeal	VERB
inlawrev-18385	910	20	a	a	DET
inlawrev-18385	910	21	final	final	ADJ
inlawrev-18385	910	22	determination	determination	NOUN
inlawrev-18385	910	23	of	of	ADP
inlawrev-18385	910	24	the	the	DET
inlawrev-18385	910	25	indiana	indiana	PROPN
inlawrev-18385	910	26	board	board	PROPN
inlawrev-18385	910	27	to	to	ADP
inlawrev-18385	910	28	the	the	DET
inlawrev-18385	910	29	tax	tax	NOUN
inlawrev-18385	910	30	court	court	NOUN
inlawrev-18385	910	31	until	until	SCONJ
inlawrev-18385	910	32	after	after	SCONJ
inlawrev-18385	910	33	the	the	DET
inlawrev-18385	910	34	respondent	respondent	NOUN
inlawrev-18385	910	35	’s	’s	PART
inlawrev-18385	910	36	attorney	attorney	NOUN
inlawrev-18385	910	37	enters	enter	VERB
inlawrev-18385	910	38	an	an	DET
inlawrev-18385	910	39	appearance.198	appearance.198	PROPN
inlawrev-18385	910	40	however	however	ADV
inlawrev-18385	910	41	,	,	PUNCT
inlawrev-18385	910	42	the	the	DET
inlawrev-18385	910	43	court	court	NOUN
inlawrev-18385	910	44	also	also	ADV
inlawrev-18385	910	45	pointed	point	VERB
inlawrev-18385	910	46	to	to	ADP
inlawrev-18385	910	47	indiana	indiana	PROPN
inlawrev-18385	910	48	trial	trial	PROPN
inlawrev-18385	910	49	rule	rule	NOUN
inlawrev-18385	910	50	4.15(f	4.15(f	PROPN
inlawrev-18385	910	51	)	)	PUNCT
inlawrev-18385	910	52	,	,	PUNCT
inlawrev-18385	910	53	which	which	PRON
inlawrev-18385	910	54	establishes	establish	VERB
inlawrev-18385	910	55	that	that	SCONJ
inlawrev-18385	910	56	“	"	PUNCT
inlawrev-18385	910	57	non	non	ADJ
inlawrev-18385	910	58	summons	summon	NOUN
inlawrev-18385	910	59	or	or	CCONJ
inlawrev-18385	910	60	service	service	NOUN
inlawrev-18385	910	61	of	of	ADP
inlawrev-18385	910	62	process	process	NOUN
inlawrev-18385	910	63	shall	shall	AUX
inlawrev-18385	910	64	not	not	PART
inlawrev-18385	910	65	be	be	AUX
inlawrev-18385	910	66	set	set	VERB
inlawrev-18385	910	67	aside	aside	ADV
inlawrev-18385	910	68	if	if	SCONJ
inlawrev-18385	910	69	either	either	PRON
inlawrev-18385	910	70	is	be	AUX
inlawrev-18385	910	71	reasonably	reasonably	ADV
inlawrev-18385	910	72	calculated	calculate	VERB
inlawrev-18385	910	73	to	to	PART
inlawrev-18385	910	74	inform	inform	VERB
inlawrev-18385	910	75	the	the	DET
inlawrev-18385	910	76	person	person	NOUN
inlawrev-18385	910	77	to	to	PART
inlawrev-18385	910	78	be	be	AUX
inlawrev-18385	910	79	served	serve	VERB
inlawrev-18385	910	80	of	of	ADP
inlawrev-18385	910	81	the	the	DET
inlawrev-18385	910	82	impending	impending	ADJ
inlawrev-18385	910	83	action	action	NOUN
inlawrev-18385	910	84	before	before	ADP
inlawrev-18385	910	85	him	he	PRON
inlawrev-18385	910	86	.	.	PUNCT
inlawrev-18385	911	1	”199	”199	PUNCT
inlawrev-18385	912	1	as	as	ADP
inlawrev-18385	912	2	such	such	ADJ
inlawrev-18385	912	3	,	,	PUNCT
inlawrev-18385	912	4	because	because	SCONJ
inlawrev-18385	912	5	hasler	hasler	NOUN
inlawrev-18385	912	6	and	and	CCONJ
inlawrev-18385	912	7	bennett	bennett	PROPN
inlawrev-18385	912	8	had	have	VERB
inlawrev-18385	912	9	a	a	DET
inlawrev-18385	912	10	“	"	PUNCT
inlawrev-18385	912	11	long	long	ADJ
inlawrev-18385	912	12	history	history	NOUN
inlawrev-18385	912	13	”	"	PUNCT
inlawrev-18385	912	14	of	of	ADP
inlawrev-18385	912	15	representing	represent	VERB
inlawrev-18385	912	16	verizon	verizon	NOUN
inlawrev-18385	912	17	with	with	ADP
inlawrev-18385	912	18	the	the	DET
inlawrev-18385	912	19	assessor	assessor	NOUN
inlawrev-18385	912	20	,	,	PUNCT
inlawrev-18385	912	21	it	it	PRON
inlawrev-18385	912	22	was	be	AUX
inlawrev-18385	912	23	reasonable	reasonable	ADJ
inlawrev-18385	912	24	for	for	SCONJ
inlawrev-18385	912	25	the	the	DET
inlawrev-18385	912	26	assessor	assessor	NOUN
inlawrev-18385	912	27	to	to	PART
inlawrev-18385	912	28	believe	believe	VERB
inlawrev-18385	912	29	the	the	DET
inlawrev-18385	912	30	service	service	NOUN
inlawrev-18385	912	31	on	on	ADP
inlawrev-18385	912	32	verizon	verizon	PROPN
inlawrev-18385	912	33	’s	’s	PART
inlawrev-18385	912	34	attorneys	attorney	NOUN
inlawrev-18385	912	35	would	would	AUX
inlawrev-18385	912	36	inform	inform	VERB
inlawrev-18385	912	37	verizon	verizon	NOUN
inlawrev-18385	912	38	of	of	ADP
inlawrev-18385	912	39	the	the	DET
inlawrev-18385	912	40	impending	impending	ADJ
inlawrev-18385	912	41	action	action	NOUN
inlawrev-18385	912	42	against	against	ADP
inlawrev-18385	912	43	it.200	it.200	PRON
inlawrev-18385	912	44	the	the	DET
inlawrev-18385	912	45	court	court	NOUN
inlawrev-18385	912	46	also	also	ADV
inlawrev-18385	912	47	noted	note	VERB
inlawrev-18385	912	48	that	that	SCONJ
inlawrev-18385	912	49	verizon	verizon	PROPN
inlawrev-18385	912	50	conceded	concede	VERB
inlawrev-18385	912	51	192	192	NUM
inlawrev-18385	912	52	.	.	PUNCT
inlawrev-18385	913	1	i	i	PRON
inlawrev-18385	913	2	d.	d.	PROPN
inlawrev-18385	913	3	at	at	ADP
inlawrev-18385	913	4	824	824	NUM
inlawrev-18385	913	5	.	.	PUNCT
inlawrev-18385	914	1	193	193	NUM
inlawrev-18385	914	2	.	.	PUNCT
inlawrev-18385	915	1	i	i	PRON
inlawrev-18385	915	2	d.	d.	PROPN
inlawrev-18385	915	3	194	194	NUM
inlawrev-18385	915	4	.	.	PUNCT
inlawrev-18385	916	1	985	985	NUM
inlawrev-18385	916	2	n.e.2d	n.e.2d	NUM
inlawrev-18385	916	3	376	376	NUM
inlawrev-18385	916	4	(	(	PUNCT
inlawrev-18385	916	5	ind	ind	NOUN
inlawrev-18385	916	6	.	.	PUNCT
inlawrev-18385	917	1	t.c	t.c	PROPN
inlawrev-18385	917	2	.	.	PROPN
inlawrev-18385	917	3	2013	2013	NUM
inlawrev-18385	917	4	)	)	PUNCT
inlawrev-18385	917	5	.	.	PUNCT
inlawrev-18385	918	1	195	195	NUM
inlawrev-18385	918	2	.	.	PUNCT
inlawrev-18385	919	1	i	i	PRON
inlawrev-18385	919	2	d.	d.	VERB
inlawrev-18385	919	3	at	at	ADP
inlawrev-18385	919	4	*	*	PROPN
inlawrev-18385	919	5	1	1	NUM
inlawrev-18385	919	6	.	.	NOUN
inlawrev-18385	919	7	196	196	NUM
inlawrev-18385	919	8	.	.	PUNCT
inlawrev-18385	920	1	i	i	PRON
inlawrev-18385	920	2	d.	d.	PROPN
inlawrev-18385	920	3	197	197	NUM
inlawrev-18385	920	4	.	.	PUNCT
inlawrev-18385	921	1	i	i	PRON
inlawrev-18385	921	2	d.	d.	VERB
inlawrev-18385	921	3	at	at	ADP
inlawrev-18385	921	4	*	*	PROPN
inlawrev-18385	921	5	2	2	NUM
inlawrev-18385	921	6	.	.	NOUN
inlawrev-18385	921	7	198	198	NUM
inlawrev-18385	921	8	.	.	PUNCT
inlawrev-18385	922	1	i	i	PRON
inlawrev-18385	922	2	d.	d.	VERB
inlawrev-18385	922	3	at	at	ADP
inlawrev-18385	922	4	*	*	PROPN
inlawrev-18385	922	5	3	3	NUM
inlawrev-18385	922	6	.	.	NOUN
inlawrev-18385	922	7	199	199	NUM
inlawrev-18385	922	8	.	.	PUNCT
inlawrev-18385	923	1	i	i	PRON
inlawrev-18385	923	2	d.	d.	PROPN
inlawrev-18385	923	3	200	200	NUM
inlawrev-18385	923	4	.	.	PUNCT
inlawrev-18385	924	1	i	i	PRON
inlawrev-18385	924	2	d.	d.	PROPN
inlawrev-18385	924	3	1196	1196	NUM
inlawrev-18385	924	4	indiana	indiana	PROPN
inlawrev-18385	924	5	law	law	PROPN
inlawrev-18385	924	6	review	review	NOUN
inlawrev-18385	925	1	[	[	X
inlawrev-18385	925	2	vol	vol	NOUN
inlawrev-18385	925	3	.	.	PUNCT
inlawrev-18385	926	1	47:1173	47:1173	NOUN
inlawrev-18385	927	1	it	it	PRON
inlawrev-18385	927	2	had	have	VERB
inlawrev-18385	927	3	“	"	PUNCT
inlawrev-18385	927	4	timely	timely	ADJ
inlawrev-18385	927	5	knowledge	knowledge	NOUN
inlawrev-18385	927	6	of	of	ADP
inlawrev-18385	927	7	this	this	DET
inlawrev-18385	927	8	original	original	ADJ
inlawrev-18385	927	9	tax	tax	NOUN
inlawrev-18385	927	10	appeal	appeal	NOUN
inlawrev-18385	927	11	,	,	PUNCT
inlawrev-18385	927	12	which	which	PRON
inlawrev-18385	927	13	suggests	suggest	VERB
inlawrev-18385	927	14	that	that	SCONJ
inlawrev-18385	927	15	the	the	DET
inlawrev-18385	927	16	assessors	assessor	NOUN
inlawrev-18385	927	17	’	’	PART
inlawrev-18385	927	18	manner	manner	NOUN
inlawrev-18385	927	19	of	of	ADP
inlawrev-18385	927	20	service	service	NOUN
inlawrev-18385	927	21	,	,	PUNCT
inlawrev-18385	927	22	while	while	SCONJ
inlawrev-18385	927	23	not	not	PART
inlawrev-18385	927	24	made	make	VERB
inlawrev-18385	927	25	on	on	ADP
inlawrev-18385	927	26	verizon	verizon	PROPN
inlawrev-18385	927	27	directly	directly	ADV
inlawrev-18385	927	28	,	,	PUNCT
inlawrev-18385	927	29	was	be	AUX
inlawrev-18385	927	30	likely	likely	ADJ
inlawrev-18385	927	31	to	to	PART
inlawrev-18385	927	32	inform	inform	VERB
inlawrev-18385	927	33	.	.	PUNCT
inlawrev-18385	927	34	”201	”201	PUNCT
inlawrev-18385	928	1	therefore	therefore	ADV
inlawrev-18385	928	2	,	,	PUNCT
inlawrev-18385	928	3	the	the	DET
inlawrev-18385	928	4	tax	tax	NOUN
inlawrev-18385	928	5	court	court	NOUN
inlawrev-18385	928	6	denied	deny	VERB
inlawrev-18385	928	7	verizon	verizon	PROPN
inlawrev-18385	928	8	’s	’s	PART
inlawrev-18385	928	9	motion	motion	NOUN
inlawrev-18385	928	10	to	to	PART
inlawrev-18385	928	11	dismiss	dismiss	VERB
inlawrev-18385	928	12	.	.	PUNCT
inlawrev-18385	929	1	5	5	NUM
inlawrev-18385	929	2	.	.	PUNCT
inlawrev-18385	929	3	indiana	indiana	PROPN
inlawrev-18385	929	4	mhc	mhc	PROPN
inlawrev-18385	929	5	,	,	PUNCT
inlawrev-18385	929	6	llc	llc	PROPN
inlawrev-18385	929	7	v.	v.	PROPN
inlawrev-18385	929	8	scott	scott	PROPN
inlawrev-18385	929	9	county	county	PROPN
inlawrev-18385	929	10	assessor.202	assessor.202	PROPN
inlawrev-18385	929	11	—	—	PUNCT
inlawrev-18385	929	12	indiana	indiana	PROPN
inlawrev-18385	929	13	mhc	mhc	PROPN
inlawrev-18385	929	14	owns	own	VERB
inlawrev-18385	929	15	amberly	amberly	ADJ
inlawrev-18385	929	16	pointe	pointe	NOUN
inlawrev-18385	929	17	in	in	ADP
inlawrev-18385	929	18	scottsburg	scottsburg	PROPN
inlawrev-18385	929	19	,	,	PUNCT
inlawrev-18385	929	20	indiana	indiana	PROPN
inlawrev-18385	929	21	,	,	PUNCT
inlawrev-18385	929	22	which	which	PRON
inlawrev-18385	929	23	is	be	AUX
inlawrev-18385	929	24	a	a	DET
inlawrev-18385	929	25	manufactured	manufacture	VERB
inlawrev-18385	929	26	home	home	NOUN
inlawrev-18385	929	27	community	community	NOUN
inlawrev-18385	929	28	on	on	ADP
inlawrev-18385	929	29	approximately	approximately	ADV
inlawrev-18385	929	30	33	33	NUM
inlawrev-18385	929	31	acres	acre	NOUN
inlawrev-18385	929	32	of	of	ADP
inlawrev-18385	929	33	land	land	NOUN
inlawrev-18385	929	34	and	and	CCONJ
inlawrev-18385	929	35	contains	contain	VERB
inlawrev-18385	929	36	205	205	NUM
inlawrev-18385	929	37	rentable	rentable	ADJ
inlawrev-18385	929	38	pads.203	pads.203	NOUN
inlawrev-18385	929	39	for	for	ADP
inlawrev-18385	929	40	the	the	DET
inlawrev-18385	929	41	2007	2007	NUM
inlawrev-18385	929	42	assessment	assessment	NOUN
inlawrev-18385	929	43	,	,	PUNCT
inlawrev-18385	929	44	the	the	DET
inlawrev-18385	929	45	assessor	assessor	NOUN
inlawrev-18385	929	46	assigned	assign	VERB
inlawrev-18385	929	47	amberly	amberly	ADV
inlawrev-18385	929	48	point	point	NOUN
inlawrev-18385	929	49	an	an	DET
inlawrev-18385	929	50	assessed	assessed	ADJ
inlawrev-18385	929	51	value	value	NOUN
inlawrev-18385	929	52	of	of	ADP
inlawrev-18385	929	53	$	$	SYM
inlawrev-18385	929	54	5,400,300.204	5,400,300.204	NOUN
inlawrev-18385	929	55	indiana	indiana	PROPN
inlawrev-18385	929	56	mhc	mhc	PROPN
inlawrev-18385	929	57	believed	believe	VERB
inlawrev-18385	929	58	the	the	DET
inlawrev-18385	929	59	assessment	assessment	NOUN
inlawrev-18385	929	60	was	be	AUX
inlawrev-18385	929	61	too	too	ADV
inlawrev-18385	929	62	high	high	ADJ
inlawrev-18385	929	63	and	and	CCONJ
inlawrev-18385	929	64	filed	file	VERB
inlawrev-18385	929	65	an	an	DET
inlawrev-18385	929	66	appeal	appeal	NOUN
inlawrev-18385	929	67	with	with	ADP
inlawrev-18385	929	68	the	the	DET
inlawrev-18385	929	69	scoot	scoot	PROPN
inlawrev-18385	929	70	county	county	NOUN
inlawrev-18385	929	71	ptaboa	ptaboa	NOUN
inlawrev-18385	929	72	,	,	PUNCT
inlawrev-18385	929	73	who	who	PRON
inlawrev-18385	929	74	reduced	reduce	VERB
inlawrev-18385	929	75	the	the	DET
inlawrev-18385	929	76	assessment	assessment	NOUN
inlawrev-18385	929	77	to	to	ADP
inlawrev-18385	929	78	$	$	SYM
inlawrev-18385	929	79	3,377,000	3,377,000	NUM
inlawrev-18385	929	80	.	.	PUNCT
inlawrev-18385	930	1	indiana	indiana	PROPN
inlawrev-18385	930	2	mhc	mhc	PROPN
inlawrev-18385	930	3	still	still	ADV
inlawrev-18385	930	4	believed	believe	VERB
inlawrev-18385	930	5	the	the	DET
inlawrev-18385	930	6	assessment	assessment	NOUN
inlawrev-18385	930	7	was	be	AUX
inlawrev-18385	930	8	too	too	ADV
inlawrev-18385	930	9	high	high	ADJ
inlawrev-18385	930	10	and	and	CCONJ
inlawrev-18385	930	11	appealed	appeal	VERB
inlawrev-18385	930	12	to	to	ADP
inlawrev-18385	930	13	the	the	DET
inlawrev-18385	930	14	indiana	indiana	PROPN
inlawrev-18385	930	15	board	board	PROPN
inlawrev-18385	930	16	.	.	PUNCT
inlawrev-18385	931	1	at	at	ADP
inlawrev-18385	931	2	the	the	DET
inlawrev-18385	931	3	hearing	hearing	NOUN
inlawrev-18385	931	4	before	before	ADP
inlawrev-18385	931	5	the	the	DET
inlawrev-18385	931	6	indiana	indiana	PROPN
inlawrev-18385	931	7	board	board	PROPN
inlawrev-18385	931	8	,	,	PUNCT
inlawrev-18385	931	9	kurtis	kurtis	PROPN
inlawrev-18385	931	10	keeney	keeney	PROPN
inlawrev-18385	931	11	,	,	PUNCT
inlawrev-18385	931	12	indiana	indiana	PROPN
inlawrev-18385	931	13	mhc	mhc	PROPN
inlawrev-18385	931	14	’s	’s	PART
inlawrev-18385	931	15	managing	manage	VERB
inlawrev-18385	931	16	partner	partner	NOUN
inlawrev-18385	931	17	,	,	PUNCT
inlawrev-18385	931	18	testified	testify	VERB
inlawrev-18385	931	19	that	that	SCONJ
inlawrev-18385	931	20	“	"	PUNCT
inlawrev-18385	931	21	due	due	ADP
inlawrev-18385	931	22	to	to	ADP
inlawrev-18385	931	23	the	the	DET
inlawrev-18385	931	24	manufactured	manufacture	VERB
inlawrev-18385	931	25	home	home	NOUN
inlawrev-18385	931	26	industry	industry	NOUN
inlawrev-18385	931	27	's	's	PART
inlawrev-18385	931	28	‘	'	PUNCT
inlawrev-18385	931	29	credit	credit	NOUN
inlawrev-18385	931	30	crisis	crisis	NOUN
inlawrev-18385	931	31	’	'	PUNCT
inlawrev-18385	931	32	of	of	ADP
inlawrev-18385	931	33	2005	2005	NUM
inlawrev-18385	931	34	,	,	PUNCT
inlawrev-18385	931	35	only	only	ADV
inlawrev-18385	931	36	85	85	NUM
inlawrev-18385	931	37	of	of	ADP
inlawrev-18385	931	38	amberly	amberly	PROPN
inlawrev-18385	931	39	pointe	pointe	NOUN
inlawrev-18385	931	40	's	's	PART
inlawrev-18385	931	41	205	205	NUM
inlawrev-18385	931	42	pads	pad	NOUN
inlawrev-18385	931	43	(	(	PUNCT
inlawrev-18385	931	44	i.e.	i.e.	X
inlawrev-18385	931	45	,	,	PUNCT
inlawrev-18385	931	46	40	40	NUM
inlawrev-18385	931	47	%	%	NOUN
inlawrev-18385	931	48	)	)	PUNCT
inlawrev-18385	931	49	were	be	AUX
inlawrev-18385	931	50	rented	rent	VERB
inlawrev-18385	931	51	and	and	CCONJ
inlawrev-18385	931	52	generating	generate	VERB
inlawrev-18385	931	53	income	income	NOUN
inlawrev-18385	931	54	between	between	ADP
inlawrev-18385	931	55	2005	2005	NUM
inlawrev-18385	931	56	and	and	CCONJ
inlawrev-18385	931	57	2008.”205	2008.”205	NUM
inlawrev-18385	931	58	keeney	keeney	NOUN
inlawrev-18385	931	59	contended	contend	VERB
inlawrev-18385	931	60	only	only	ADV
inlawrev-18385	931	61	the	the	DET
inlawrev-18385	931	62	85	85	NUM
inlawrev-18385	931	63	pads	pad	NOUN
inlawrev-18385	931	64	that	that	PRON
inlawrev-18385	931	65	were	be	AUX
inlawrev-18385	931	66	rented	rent	VERB
inlawrev-18385	931	67	should	should	AUX
inlawrev-18385	931	68	be	be	AUX
inlawrev-18385	931	69	considered	consider	VERB
inlawrev-18385	931	70	in	in	ADP
inlawrev-18385	931	71	determining	determine	VERB
inlawrev-18385	931	72	value	value	NOUN
inlawrev-18385	931	73	for	for	ADP
inlawrev-18385	931	74	the	the	DET
inlawrev-18385	931	75	2007	2007	NUM
inlawrev-18385	931	76	assessment	assessment	NOUN
inlawrev-18385	931	77	.	.	PUNCT
inlawrev-18385	932	1	keeney	keeney	PROPN
inlawrev-18385	932	2	also	also	ADV
inlawrev-18385	932	3	argued	argue	VERB
inlawrev-18385	932	4	that	that	SCONJ
inlawrev-18385	932	5	approximately	approximately	ADV
inlawrev-18385	932	6	2.6	2.6	NUM
inlawrev-18385	932	7	acres	acre	NOUN
inlawrev-18385	932	8	of	of	ADP
inlawrev-18385	932	9	amberly	amberly	ADJ
inlawrev-18385	932	10	point	point	NOUN
inlawrev-18385	932	11	had	have	VERB
inlawrev-18385	932	12	no	no	DET
inlawrev-18385	932	13	value	value	NOUN
inlawrev-18385	932	14	because	because	SCONJ
inlawrev-18385	932	15	that	that	DET
inlawrev-18385	932	16	acreage	acreage	NOUN
inlawrev-18385	932	17	was	be	AUX
inlawrev-18385	932	18	zoned	zone	VERB
inlawrev-18385	932	19	as	as	ADP
inlawrev-18385	932	20	“	"	PUNCT
inlawrev-18385	932	21	green	green	ADJ
inlawrev-18385	932	22	space	space	NOUN
inlawrev-18385	932	23	”	"	PUNCT
inlawrev-18385	932	24	and	and	CCONJ
inlawrev-18385	932	25	could	could	AUX
inlawrev-18385	932	26	not	not	PART
inlawrev-18385	932	27	generate	generate	VERB
inlawrev-18385	932	28	income	income	NOUN
inlawrev-18385	932	29	.	.	PUNCT
inlawrev-18385	933	1	as	as	ADP
inlawrev-18385	933	2	such	such	ADJ
inlawrev-18385	933	3	,	,	PUNCT
inlawrev-18385	933	4	keeney	keeney	PROPN
inlawrev-18385	933	5	contended	contend	VERB
inlawrev-18385	933	6	the	the	DET
inlawrev-18385	933	7	property	property	NOUN
inlawrev-18385	933	8	assessment	assessment	NOUN
inlawrev-18385	933	9	should	should	AUX
inlawrev-18385	933	10	be	be	AUX
inlawrev-18385	933	11	reduced	reduce	VERB
inlawrev-18385	933	12	using	use	VERB
inlawrev-18385	933	13	the	the	DET
inlawrev-18385	933	14	income	income	NOUN
inlawrev-18385	933	15	capitalization	capitalization	NOUN
inlawrev-18385	933	16	approach	approach	NOUN
inlawrev-18385	933	17	and	and	CCONJ
inlawrev-18385	933	18	submitted	submit	VERB
inlawrev-18385	933	19	a	a	DET
inlawrev-18385	933	20	worksheet	worksheet	NOUN
inlawrev-18385	933	21	applying	apply	VERB
inlawrev-18385	933	22	the	the	DET
inlawrev-18385	933	23	approach	approach	NOUN
inlawrev-18385	933	24	to	to	ADP
inlawrev-18385	933	25	amberly	amberly	PROPN
inlawrev-18385	933	26	pointe	pointe	PROPN
inlawrev-18385	933	27	.	.	PUNCT
inlawrev-18385	934	1	while	while	SCONJ
inlawrev-18385	934	2	the	the	DET
inlawrev-18385	934	3	income	income	NOUN
inlawrev-18385	934	4	capitalization	capitalization	NOUN
inlawrev-18385	934	5	approach	approach	NOUN
inlawrev-18385	934	6	may	may	AUX
inlawrev-18385	934	7	be	be	AUX
inlawrev-18385	934	8	used	use	VERB
inlawrev-18385	934	9	to	to	PART
inlawrev-18385	934	10	determine	determine	VERB
inlawrev-18385	934	11	value	value	NOUN
inlawrev-18385	934	12	,	,	PUNCT
inlawrev-18385	934	13	indiana	indiana	PROPN
inlawrev-18385	934	14	mhc	mhc	PROPN
inlawrev-18385	934	15	’s	’s	PART
inlawrev-18385	934	16	income	income	NOUN
inlawrev-18385	934	17	capitalization	capitalization	NOUN
inlawrev-18385	934	18	approach	approach	NOUN
inlawrev-18385	934	19	failed	fail	VERB
inlawrev-18385	934	20	to	to	PART
inlawrev-18385	934	21	take	take	VERB
inlawrev-18385	934	22	into	into	ADP
inlawrev-18385	934	23	account	account	NOUN
inlawrev-18385	934	24	any	any	DET
inlawrev-18385	934	25	market	market	NOUN
inlawrev-18385	934	26	data	datum	NOUN
inlawrev-18385	934	27	.	.	PUNCT
inlawrev-18385	935	1	as	as	ADP
inlawrev-18385	935	2	such	such	ADJ
inlawrev-18385	935	3	,	,	PUNCT
inlawrev-18385	935	4	the	the	DET
inlawrev-18385	935	5	indiana	indiana	PROPN
inlawrev-18385	935	6	board	board	PROPN
inlawrev-18385	935	7	determined	determine	VERB
inlawrev-18385	935	8	it	it	PRON
inlawrev-18385	935	9	lacked	lack	VERB
inlawrev-18385	935	10	probative	probative	ADJ
inlawrev-18385	935	11	value	value	NOUN
inlawrev-18385	935	12	and	and	CCONJ
inlawrev-18385	935	13	issued	issue	VERB
inlawrev-18385	935	14	a	a	DET
inlawrev-18385	935	15	final	final	ADJ
inlawrev-18385	935	16	determination	determination	NOUN
inlawrev-18385	935	17	announcing	announce	VERB
inlawrev-18385	935	18	indiana	indiana	PROPN
inlawrev-18385	935	19	mhc	mhc	PROPN
inlawrev-18385	935	20	failed	fail	VERB
inlawrev-18385	935	21	to	to	PART
inlawrev-18385	935	22	demonstrate	demonstrate	VERB
inlawrev-18385	935	23	its	its	PRON
inlawrev-18385	935	24	2007	2007	NUM
inlawrev-18385	935	25	assessment	assessment	NOUN
inlawrev-18385	935	26	was	be	AUX
inlawrev-18385	935	27	erroneous	erroneous	ADJ
inlawrev-18385	935	28	.	.	PUNCT
inlawrev-18385	936	1	indiana	indiana	PROPN
inlawrev-18385	936	2	mhc	mhc	PROPN
inlawrev-18385	936	3	filed	file	VERB
inlawrev-18385	936	4	an	an	DET
inlawrev-18385	936	5	appeal	appeal	NOUN
inlawrev-18385	936	6	with	with	ADP
inlawrev-18385	936	7	the	the	DET
inlawrev-18385	936	8	indiana	indiana	PROPN
inlawrev-18385	936	9	tax	tax	PROPN
inlawrev-18385	936	10	court.206	court.206	NOUN
inlawrev-18385	936	11	on	on	ADP
inlawrev-18385	936	12	appeal	appeal	NOUN
inlawrev-18385	936	13	,	,	PUNCT
inlawrev-18385	936	14	indiana	indiana	PROPN
inlawrev-18385	936	15	mhc	mhc	PROPN
inlawrev-18385	936	16	argued	argue	VERB
inlawrev-18385	936	17	the	the	DET
inlawrev-18385	936	18	indiana	indiana	PROPN
inlawrev-18385	936	19	board	board	PROPN
inlawrev-18385	936	20	’s	’s	PART
inlawrev-18385	936	21	determination	determination	NOUN
inlawrev-18385	936	22	was	be	AUX
inlawrev-18385	936	23	“	"	PUNCT
inlawrev-18385	936	24	arbitrary	arbitrary	ADJ
inlawrev-18385	936	25	and	and	CCONJ
inlawrev-18385	936	26	capricious	capricious	ADJ
inlawrev-18385	936	27	because	because	SCONJ
inlawrev-18385	936	28	it	it	PRON
inlawrev-18385	936	29	disregarded	disregard	VERB
inlawrev-18385	936	30	the	the	DET
inlawrev-18385	936	31	‘	'	PUNCT
inlawrev-18385	936	32	substantial	substantial	ADJ
inlawrev-18385	936	33	evidence	evidence	NOUN
inlawrev-18385	936	34	’	'	PUNCT
inlawrev-18385	936	35	it	it	PRON
inlawrev-18385	936	36	presented	present	VERB
inlawrev-18385	936	37	demonstrating	demonstrate	VERB
inlawrev-18385	936	38	that	that	SCONJ
inlawrev-18385	936	39	amberly	amberly	PROPN
inlawrev-18385	936	40	pointe	pointe	PROPN
inlawrev-18385	936	41	's	's	PART
inlawrev-18385	936	42	2007	2007	NUM
inlawrev-18385	936	43	assessment	assessment	NOUN
inlawrev-18385	936	44	should	should	AUX
inlawrev-18385	936	45	have	have	AUX
inlawrev-18385	936	46	been	be	AUX
inlawrev-18385	936	47	much	much	ADV
inlawrev-18385	936	48	lower	low	ADJ
inlawrev-18385	936	49	:	:	PUNCT
inlawrev-18385	936	50	it	it	PRON
inlawrev-18385	936	51	had	have	VERB
inlawrev-18385	936	52	an	an	DET
inlawrev-18385	936	53	occupancy	occupancy	NOUN
inlawrev-18385	936	54	rate	rate	NOUN
inlawrev-18385	936	55	of	of	ADP
inlawrev-18385	936	56	only	only	ADV
inlawrev-18385	936	57	40	40	NUM
inlawrev-18385	936	58	%	%	NOUN
inlawrev-18385	936	59	and	and	CCONJ
inlawrev-18385	936	60	its	its	PRON
inlawrev-18385	936	61	green	green	ADJ
inlawrev-18385	936	62	space	space	NOUN
inlawrev-18385	936	63	was	be	AUX
inlawrev-18385	936	64	‘	'	PUNCT
inlawrev-18385	936	65	worthless	worthless	ADJ
inlawrev-18385	936	66	.	.	PUNCT
inlawrev-18385	937	1	’”207	’”207	NOUN
inlawrev-18385	937	2	the	the	DET
inlawrev-18385	937	3	tax	tax	NOUN
inlawrev-18385	937	4	court	court	NOUN
inlawrev-18385	937	5	disagreed	disagree	VERB
inlawrev-18385	937	6	,	,	PUNCT
inlawrev-18385	937	7	determining	determine	VERB
inlawrev-18385	937	8	that	that	SCONJ
inlawrev-18385	937	9	indiana	indiana	PROPN
inlawrev-18385	937	10	mhc	mhc	PROPN
inlawrev-18385	937	11	’s	’s	PART
inlawrev-18385	937	12	income	income	NOUN
inlawrev-18385	937	13	capitalization	capitalization	NOUN
inlawrev-18385	937	14	approach	approach	NOUN
inlawrev-18385	937	15	failed	fail	VERB
inlawrev-18385	937	16	to	to	PART
inlawrev-18385	937	17	comply	comply	VERB
inlawrev-18385	937	18	with	with	ADP
inlawrev-18385	937	19	generally	generally	ADV
inlawrev-18385	937	20	accepted	accept	VERB
inlawrev-18385	937	21	appraisal	appraisal	NOUN
inlawrev-18385	937	22	principles	principle	NOUN
inlawrev-18385	937	23	since	since	SCONJ
inlawrev-18385	937	24	it	it	PRON
inlawrev-18385	937	25	did	do	AUX
inlawrev-18385	937	26	not	not	PART
inlawrev-18385	937	27	consider	consider	VERB
inlawrev-18385	937	28	occupancy	occupancy	NOUN
inlawrev-18385	937	29	rate	rate	NOUN
inlawrev-18385	937	30	of	of	ADP
inlawrev-18385	937	31	comparable	comparable	ADJ
inlawrev-18385	937	32	properties	property	NOUN
inlawrev-18385	937	33	in	in	ADP
inlawrev-18385	937	34	the	the	DET
inlawrev-18385	937	35	market.208	market.208	NOUN
inlawrev-18385	937	36	the	the	DET
inlawrev-18385	937	37	court	court	NOUN
inlawrev-18385	937	38	also	also	ADV
inlawrev-18385	937	39	highlighted	highlight	VERB
inlawrev-18385	937	40	that	that	SCONJ
inlawrev-18385	937	41	the	the	DET
inlawrev-18385	937	42	administrative	administrative	ADJ
inlawrev-18385	937	43	record	record	NOUN
inlawrev-18385	937	44	contained	contain	VERB
inlawrev-18385	937	45	“	"	PUNCT
inlawrev-18385	937	46	evidence	evidence	NOUN
inlawrev-18385	937	47	that	that	SCONJ
inlawrev-18385	937	48	indicate[d	indicate[d	PROPN
inlawrev-18385	937	49	]	]	PUNCT
inlawrev-18385	937	50	amberly	amberly	PROPN
inlawrev-18385	937	51	pointe	pointe	PROPN
inlawrev-18385	937	52	's	's	PART
inlawrev-18385	937	53	low	low	ADJ
inlawrev-18385	937	54	occupancy	occupancy	NOUN
inlawrev-18385	937	55	rate	rate	NOUN
inlawrev-18385	937	56	of	of	ADP
inlawrev-18385	937	57	40	40	NUM
inlawrev-18385	937	58	%	%	NOUN
inlawrev-18385	937	59	was	be	AUX
inlawrev-18385	937	60	201	201	NUM
inlawrev-18385	937	61	.	.	PUNCT
inlawrev-18385	938	1	i	i	PRON
inlawrev-18385	938	2	d.	d.	VERB
inlawrev-18385	938	3	at	at	ADP
inlawrev-18385	938	4	*	*	PROPN
inlawrev-18385	938	5	4	4	NUM
inlawrev-18385	938	6	.	.	NUM
inlawrev-18385	939	1	202	202	NUM
inlawrev-18385	939	2	.	.	NOUN
inlawrev-18385	939	3	987	987	NUM
inlawrev-18385	939	4	n.e.2d	n.e.2d	NOUN
inlawrev-18385	939	5	1182	1182	NUM
inlawrev-18385	939	6	(	(	PUNCT
inlawrev-18385	939	7	ind	ind	NOUN
inlawrev-18385	939	8	.	.	PUNCT
inlawrev-18385	940	1	t.c	t.c	PROPN
inlawrev-18385	940	2	.	.	PROPN
inlawrev-18385	940	3	2013	2013	NUM
inlawrev-18385	940	4	)	)	PUNCT
inlawrev-18385	940	5	.	.	PUNCT
inlawrev-18385	941	1	203	203	NUM
inlawrev-18385	941	2	.	.	PUNCT
inlawrev-18385	942	1	i	i	PRON
inlawrev-18385	942	2	d.	d.	PROPN
inlawrev-18385	942	3	at	at	ADP
inlawrev-18385	942	4	1183	1183	NUM
inlawrev-18385	942	5	.	.	PUNCT
inlawrev-18385	943	1	an	an	DET
inlawrev-18385	943	2	individual	individual	NOUN
inlawrev-18385	943	3	owning	own	VERB
inlawrev-18385	943	4	a	a	DET
inlawrev-18385	943	5	manufactured	manufacture	VERB
inlawrev-18385	943	6	home	home	NOUN
inlawrev-18385	943	7	may	may	AUX
inlawrev-18385	943	8	rent	rent	VERB
inlawrev-18385	943	9	a	a	DET
inlawrev-18385	943	10	pad	pad	NOUN
inlawrev-18385	943	11	to	to	PART
inlawrev-18385	943	12	place	place	VERB
inlawrev-18385	943	13	the	the	DET
inlawrev-18385	943	14	home	home	NOUN
inlawrev-18385	943	15	,	,	PUNCT
inlawrev-18385	943	16	which	which	PRON
inlawrev-18385	943	17	includes	include	VERB
inlawrev-18385	943	18	a	a	DET
inlawrev-18385	943	19	driveway	driveway	NOUN
inlawrev-18385	943	20	off	off	ADP
inlawrev-18385	943	21	the	the	DET
inlawrev-18385	943	22	street	street	NOUN
inlawrev-18385	943	23	,	,	PUNCT
inlawrev-18385	943	24	footers	footer	NOUN
inlawrev-18385	943	25	on	on	ADP
inlawrev-18385	943	26	which	which	PRON
inlawrev-18385	943	27	the	the	DET
inlawrev-18385	943	28	home	home	NOUN
inlawrev-18385	943	29	is	be	AUX
inlawrev-18385	943	30	placed	place	VERB
inlawrev-18385	943	31	,	,	PUNCT
inlawrev-18385	943	32	and	and	CCONJ
inlawrev-18385	943	33	utility	utility	NOUN
inlawrev-18385	943	34	hook	hook	NOUN
inlawrev-18385	943	35	-	-	PUNCT
inlawrev-18385	943	36	up	up	NOUN
inlawrev-18385	943	37	.	.	PUNCT
inlawrev-18385	944	1	i	i	PRON
inlawrev-18385	944	2	d.	d.	PROPN
inlawrev-18385	944	3	at	at	ADP
inlawrev-18385	944	4	1183	1183	NUM
inlawrev-18385	944	5	n.1	n.1	NUM
inlawrev-18385	944	6	.	.	PUNCT
inlawrev-18385	945	1	204	204	NUM
inlawrev-18385	945	2	.	.	PUNCT
inlawrev-18385	946	1	i	i	PRON
inlawrev-18385	946	2	d.	d.	PROPN
inlawrev-18385	946	3	at	at	ADP
inlawrev-18385	946	4	1184	1184	NUM
inlawrev-18385	946	5	.	.	PUNCT
inlawrev-18385	947	1	205	205	NUM
inlawrev-18385	947	2	.	.	PUNCT
inlawrev-18385	948	1	i	i	PRON
inlawrev-18385	948	2	d.	d.	PROPN
inlawrev-18385	948	3	206	206	NUM
inlawrev-18385	948	4	.	.	PUNCT
inlawrev-18385	949	1	i	i	PRON
inlawrev-18385	949	2	d.	d.	PROPN
inlawrev-18385	949	3	207	207	NUM
inlawrev-18385	949	4	.	.	PUNCT
inlawrev-18385	950	1	i	i	PRON
inlawrev-18385	950	2	d.	d.	PROPN
inlawrev-18385	950	3	at	at	ADP
inlawrev-18385	950	4	1185	1185	NUM
inlawrev-18385	950	5	.	.	PUNCT
inlawrev-18385	951	1	208	208	NUM
inlawrev-18385	951	2	.	.	PUNCT
inlawrev-18385	952	1	i	i	PRON
inlawrev-18385	952	2	d.	d.	PROPN
inlawrev-18385	952	3	at	at	ADP
inlawrev-18385	952	4	1185	1185	NUM
inlawrev-18385	952	5	-	-	SYM
inlawrev-18385	952	6	86	86	NUM
inlawrev-18385	952	7	.	.	PUNCT
inlawrev-18385	953	1	2014	2014	NUM
inlawrev-18385	953	2	]	]	PUNCT
inlawrev-18385	953	3	taxation	taxation	NOUN
inlawrev-18385	953	4	1197	1197	NUM
inlawrev-18385	953	5	actually	actually	ADV
inlawrev-18385	953	6	the	the	DET
inlawrev-18385	953	7	anomaly	anomaly	NOUN
inlawrev-18385	953	8	in	in	ADP
inlawrev-18385	953	9	the	the	DET
inlawrev-18385	953	10	market	market	NOUN
inlawrev-18385	953	11	place	place	NOUN
inlawrev-18385	953	12	.	.	PUNCT
inlawrev-18385	954	1	”209	”209	PUNCT
inlawrev-18385	955	1	as	as	ADP
inlawrev-18385	955	2	such	such	ADJ
inlawrev-18385	955	3	,	,	PUNCT
inlawrev-18385	955	4	the	the	DET
inlawrev-18385	955	5	tax	tax	NOUN
inlawrev-18385	955	6	court	court	NOUN
inlawrev-18385	955	7	affirmed	affirm	VERB
inlawrev-18385	955	8	the	the	DET
inlawrev-18385	955	9	indiana	indiana	PROPN
inlawrev-18385	955	10	board	board	PROPN
inlawrev-18385	955	11	’s	’s	PART
inlawrev-18385	955	12	final	final	ADJ
inlawrev-18385	955	13	determination	determination	NOUN
inlawrev-18385	955	14	,	,	PUNCT
inlawrev-18385	955	15	concluding	conclude	VERB
inlawrev-18385	955	16	indiana	indiana	PROPN
inlawrev-18385	955	17	mhc	mhc	PROPN
inlawrev-18385	955	18	’s	’s	PART
inlawrev-18385	955	19	income	income	NOUN
inlawrev-18385	955	20	capitalization	capitalization	NOUN
inlawrev-18385	955	21	approach	approach	NOUN
inlawrev-18385	955	22	lack	lack	VERB
inlawrev-18385	955	23	probative	probative	ADJ
inlawrev-18385	955	24	value	value	NOUN
inlawrev-18385	955	25	and	and	CCONJ
inlawrev-18385	955	26	the	the	DET
inlawrev-18385	955	27	2007	2007	NUM
inlawrev-18385	955	28	assessment	assessment	NOUN
inlawrev-18385	955	29	of	of	ADP
inlawrev-18385	955	30	amberly	amberly	ADJ
inlawrev-18385	955	31	pointe	pointe	NOUN
inlawrev-18385	955	32	was	be	AUX
inlawrev-18385	955	33	proper.210	proper.210	PROPN
inlawrev-18385	955	34	6	6	NUM
inlawrev-18385	955	35	.	.	PUNCT
inlawrev-18385	955	36	shelby	shelby	PROPN
inlawrev-18385	955	37	county	county	PROPN
inlawrev-18385	955	38	assessor	assessor	PROPN
inlawrev-18385	955	39	v.	v.	ADP
inlawrev-18385	955	40	cvs	cvs	PROPN
inlawrev-18385	955	41	pharmacy	pharmacy	PROPN
inlawrev-18385	955	42	,	,	PUNCT
inlawrev-18385	955	43	inc	inc	PROPN
inlawrev-18385	955	44	.	.	PROPN
inlawrev-18385	956	1	#	#	SYM
inlawrev-18385	956	2	6637	6637	NUM
inlawrev-18385	956	3	-	-	SYM
inlawrev-18385	956	4	02.211	02.211	NUM
inlawrev-18385	956	5	—	—	PUNCT
inlawrev-18385	956	6	this	this	DET
inlawrev-18385	956	7	case	case	NOUN
inlawrev-18385	956	8	concerns	concern	VERB
inlawrev-18385	956	9	a	a	DET
inlawrev-18385	956	10	cvs	cvs	NOUN
inlawrev-18385	956	11	general	general	ADJ
inlawrev-18385	956	12	retail	retail	ADJ
inlawrev-18385	956	13	store	store	NOUN
inlawrev-18385	956	14	and	and	CCONJ
inlawrev-18385	956	15	pharmacy	pharmacy	NOUN
inlawrev-18385	956	16	located	locate	VERB
inlawrev-18385	956	17	in	in	ADP
inlawrev-18385	956	18	shelbyville	shelbyville	PROPN
inlawrev-18385	956	19	,	,	PUNCT
inlawrev-18385	956	20	indiana.212	indiana.212	ADJ
inlawrev-18385	956	21	hook	hook	NOUN
inlawrev-18385	956	22	-	-	PUNCT
inlawrev-18385	956	23	superx	superx	NOUN
inlawrev-18385	956	24	,	,	PUNCT
inlawrev-18385	956	25	inc	inc	PROPN
inlawrev-18385	956	26	.	.	PROPN
inlawrev-18385	956	27	(	(	PUNCT
inlawrev-18385	956	28	“	"	PUNCT
inlawrev-18385	956	29	hooks	hook	NOUN
inlawrev-18385	956	30	”	"	PUNCT
inlawrev-18385	956	31	)	)	PUNCT
inlawrev-18385	956	32	leased	lease	VERB
inlawrev-18385	956	33	the	the	DET
inlawrev-18385	956	34	cvs	cvs	NOUN
inlawrev-18385	956	35	from	from	ADP
inlawrev-18385	956	36	scp	scp	PROPN
inlawrev-18385	956	37	2001a	2001a	NOUN
inlawrev-18385	956	38	-	-	PUNCT
inlawrev-18385	956	39	csf19	csf19	NOUN
inlawrev-18385	956	40	llc	llc	NOUN
inlawrev-18385	956	41	(	(	PUNCT
inlawrev-18385	956	42	scp	scp	PROPN
inlawrev-18385	956	43	)	)	PUNCT
inlawrev-18385	956	44	,	,	PUNCT
inlawrev-18385	956	45	pursuant	pursuant	ADJ
inlawrev-18385	956	46	to	to	ADP
inlawrev-18385	956	47	a	a	DET
inlawrev-18385	956	48	twenty	twenty	NUM
inlawrev-18385	956	49	-	-	PUNCT
inlawrev-18385	956	50	two	two	NUM
inlawrev-18385	956	51	year	year	NOUN
inlawrev-18385	956	52	lease	lease	NOUN
inlawrev-18385	956	53	term	term	NOUN
inlawrev-18385	956	54	in	in	ADP
inlawrev-18385	956	55	which	which	PRON
inlawrev-18385	956	56	hooks	hook	NOUN
inlawrev-18385	956	57	paid	pay	VERB
inlawrev-18385	956	58	monthly	monthly	ADJ
inlawrev-18385	956	59	lease	lease	NOUN
inlawrev-18385	956	60	payments	payment	NOUN
inlawrev-18385	956	61	of	of	ADP
inlawrev-18385	956	62	$	$	SYM
inlawrev-18385	956	63	27.20	27.20	NUM
inlawrev-18385	956	64	per	per	ADP
inlawrev-18385	956	65	square	square	ADJ
inlawrev-18385	956	66	foot	foot	NOUN
inlawrev-18385	956	67	.	.	PUNCT
inlawrev-18385	957	1	hooks	hook	NOUN
inlawrev-18385	957	2	was	be	AUX
inlawrev-18385	957	3	responsible	responsible	ADJ
inlawrev-18385	957	4	for	for	ADP
inlawrev-18385	957	5	the	the	DET
inlawrev-18385	957	6	property	property	NOUN
inlawrev-18385	957	7	’s	’s	PART
inlawrev-18385	957	8	annual	annual	ADJ
inlawrev-18385	957	9	property	property	NOUN
inlawrev-18385	957	10	tax	tax	NOUN
inlawrev-18385	957	11	liabilities	liability	NOUN
inlawrev-18385	957	12	.	.	PUNCT
inlawrev-18385	958	1	for	for	ADP
inlawrev-18385	958	2	the	the	DET
inlawrev-18385	958	3	2007	2007	NUM
inlawrev-18385	958	4	and	and	CCONJ
inlawrev-18385	958	5	2008	2008	NUM
inlawrev-18385	958	6	tax	tax	NOUN
inlawrev-18385	958	7	years	year	NOUN
inlawrev-18385	958	8	,	,	PUNCT
inlawrev-18385	958	9	the	the	DET
inlawrev-18385	958	10	assessor	assessor	NOUN
inlawrev-18385	958	11	assessed	assess	VERB
inlawrev-18385	958	12	the	the	DET
inlawrev-18385	958	13	subject	subject	ADJ
inlawrev-18385	958	14	property	property	NOUN
inlawrev-18385	958	15	at	at	ADP
inlawrev-18385	958	16	$	$	SYM
inlawrev-18385	958	17	2,375,600	2,375,600	NUM
inlawrev-18385	958	18	and	and	CCONJ
inlawrev-18385	958	19	$	$	SYM
inlawrev-18385	958	20	2,459,700	2,459,700	NUM
inlawrev-18385	958	21	.	.	PUNCT
inlawrev-18385	959	1	cvs	cvs	NOUN
inlawrev-18385	959	2	filed	file	VERB
inlawrev-18385	959	3	appeals	appeal	NOUN
inlawrev-18385	959	4	with	with	ADP
inlawrev-18385	959	5	the	the	DET
inlawrev-18385	959	6	shelby	shelby	PROPN
inlawrev-18385	959	7	county	county	PROPN
inlawrev-18385	959	8	ptaboa	ptaboa	NOUN
inlawrev-18385	959	9	,	,	PUNCT
inlawrev-18385	959	10	alleging	allege	VERB
inlawrev-18385	959	11	the	the	DET
inlawrev-18385	959	12	values	value	NOUN
inlawrev-18385	959	13	were	be	AUX
inlawrev-18385	959	14	too	too	ADV
inlawrev-18385	959	15	high	high	ADJ
inlawrev-18385	959	16	.	.	PUNCT
inlawrev-18385	960	1	the	the	DET
inlawrev-18385	960	2	ptaboa	ptaboa	NOUN
inlawrev-18385	960	3	affirmed	affirm	VERB
inlawrev-18385	960	4	the	the	DET
inlawrev-18385	960	5	assessments	assessment	NOUN
inlawrev-18385	960	6	and	and	CCONJ
inlawrev-18385	960	7	cvs	cvs	NOUN
inlawrev-18385	960	8	subsequently	subsequently	ADV
inlawrev-18385	960	9	filed	file	VERB
inlawrev-18385	960	10	appeals	appeal	NOUN
inlawrev-18385	960	11	with	with	ADP
inlawrev-18385	960	12	the	the	DET
inlawrev-18385	960	13	indiana	indiana	PROPN
inlawrev-18385	960	14	board	board	PROPN
inlawrev-18385	960	15	.	.	PUNCT
inlawrev-18385	961	1	the	the	DET
inlawrev-18385	961	2	indiana	indiana	PROPN
inlawrev-18385	961	3	board	board	PROPN
inlawrev-18385	961	4	conducted	conduct	VERB
inlawrev-18385	961	5	a	a	DET
inlawrev-18385	961	6	hearing	hearing	NOUN
inlawrev-18385	961	7	where	where	SCONJ
inlawrev-18385	961	8	both	both	DET
inlawrev-18385	961	9	parties	party	NOUN
inlawrev-18385	961	10	agreed	agree	VERB
inlawrev-18385	961	11	the	the	DET
inlawrev-18385	961	12	income	income	NOUN
inlawrev-18385	961	13	capitalization	capitalization	NOUN
inlawrev-18385	961	14	method	method	NOUN
inlawrev-18385	961	15	was	be	AUX
inlawrev-18385	961	16	the	the	DET
inlawrev-18385	961	17	most	most	ADV
inlawrev-18385	961	18	reliable	reliable	ADJ
inlawrev-18385	961	19	method	method	NOUN
inlawrev-18385	961	20	by	by	ADP
inlawrev-18385	961	21	which	which	PRON
inlawrev-18385	961	22	to	to	PART
inlawrev-18385	961	23	value	value	VERB
inlawrev-18385	961	24	the	the	DET
inlawrev-18385	961	25	property	property	NOUN
inlawrev-18385	961	26	.	.	PUNCT
inlawrev-18385	962	1	however	however	ADV
inlawrev-18385	962	2	,	,	PUNCT
inlawrev-18385	962	3	in	in	ADP
inlawrev-18385	962	4	presenting	present	VERB
inlawrev-18385	962	5	their	their	PRON
inlawrev-18385	962	6	income	income	NOUN
inlawrev-18385	962	7	capitalization	capitalization	NOUN
inlawrev-18385	962	8	method	method	NOUN
inlawrev-18385	962	9	calculations	calculation	NOUN
inlawrev-18385	962	10	,	,	PUNCT
inlawrev-18385	962	11	the	the	DET
inlawrev-18385	962	12	parties	party	NOUN
inlawrev-18385	962	13	“	"	PUNCT
inlawrev-18385	962	14	differed	differ	VERB
inlawrev-18385	962	15	in	in	ADP
inlawrev-18385	962	16	one	one	NUM
inlawrev-18385	962	17	major	major	ADJ
inlawrev-18385	962	18	aspect	aspect	NOUN
inlawrev-18385	962	19	:	:	PUNCT
inlawrev-18385	962	20	cvs	cvs	NOUN
inlawrev-18385	962	21	used	use	VERB
inlawrev-18385	962	22	market	market	NOUN
inlawrev-18385	962	23	rents	rent	NOUN
inlawrev-18385	962	24	and	and	CCONJ
inlawrev-18385	962	25	the	the	DET
inlawrev-18385	962	26	assessor	assessor	NOUN
inlawrev-18385	962	27	used	use	VERB
inlawrev-18385	962	28	contractual	contractual	ADJ
inlawrev-18385	962	29	rent	rent	NOUN
inlawrev-18385	962	30	.	.	PUNCT
inlawrev-18385	963	1	”213	”213	ADP
inlawrev-18385	963	2	the	the	DET
inlawrev-18385	963	3	indiana	indiana	PROPN
inlawrev-18385	963	4	board	board	PROPN
inlawrev-18385	963	5	was	be	AUX
inlawrev-18385	963	6	not	not	PART
inlawrev-18385	963	7	persuaded	persuade	VERB
inlawrev-18385	963	8	by	by	ADP
inlawrev-18385	963	9	either	either	DET
inlawrev-18385	963	10	party	party	NOUN
inlawrev-18385	963	11	’s	’s	PART
inlawrev-18385	963	12	calculation	calculation	NOUN
inlawrev-18385	963	13	and	and	CCONJ
inlawrev-18385	963	14	issued	issue	VERB
inlawrev-18385	963	15	a	a	DET
inlawrev-18385	963	16	final	final	ADJ
inlawrev-18385	963	17	determination	determination	NOUN
inlawrev-18385	963	18	upholding	uphold	VERB
inlawrev-18385	963	19	the	the	DET
inlawrev-18385	963	20	assessor	assessor	NOUN
inlawrev-18385	963	21	's	's	PART
inlawrev-18385	963	22	original	original	NOUN
inlawrev-18385	963	23	assessments.214	assessments.214	ADV
inlawrev-18385	963	24	the	the	DET
inlawrev-18385	963	25	indiana	indiana	PROPN
inlawrev-18385	963	26	board	board	PROPN
inlawrev-18385	963	27	explained	explain	VERB
inlawrev-18385	963	28	“	"	PUNCT
inlawrev-18385	963	29	it	it	PRON
inlawrev-18385	963	30	was	be	AUX
inlawrev-18385	963	31	‘	'	PUNCT
inlawrev-18385	963	32	not	not	PART
inlawrev-18385	963	33	convinced	convince	VERB
inlawrev-18385	963	34	’	'	PUNCT
inlawrev-18385	963	35	that	that	SCONJ
inlawrev-18385	963	36	either	either	DET
inlawrev-18385	963	37	party	party	NOUN
inlawrev-18385	963	38	presented	present	VERB
inlawrev-18385	963	39	‘	'	PUNCT
inlawrev-18385	963	40	a	a	DET
inlawrev-18385	963	41	more	more	ADV
inlawrev-18385	963	42	credible	credible	ADJ
inlawrev-18385	963	43	or	or	CCONJ
inlawrev-18385	963	44	reliable	reliable	ADJ
inlawrev-18385	963	45	indication	indication	NOUN
inlawrev-18385	963	46	of	of	ADP
inlawrev-18385	963	47	market	market	NOUN
inlawrev-18385	963	48	value	value	NOUN
inlawrev-18385	963	49	-	-	PUNCT
inlawrev-18385	963	50	in	in	ADP
inlawrev-18385	963	51	-	-	PUNCT
inlawrev-18385	963	52	use	use	NOUN
inlawrev-18385	963	53	for	for	ADP
inlawrev-18385	963	54	the	the	DET
inlawrev-18385	963	55	subject	subject	ADJ
inlawrev-18385	963	56	property	property	NOUN
inlawrev-18385	963	57	than	than	ADP
inlawrev-18385	963	58	the	the	DET
inlawrev-18385	963	59	assessments	assessment	NOUN
inlawrev-18385	963	60	.	.	PUNCT
inlawrev-18385	963	61	.	.	PUNCT
inlawrev-18385	963	62	.	.	PUNCT
inlawrev-18385	964	1	[	[	X
inlawrev-18385	964	2	originally	originally	ADV
inlawrev-18385	964	3	]	]	PUNCT
inlawrev-18385	964	4	established	establish	VERB
inlawrev-18385	964	5	for	for	ADP
inlawrev-18385	964	6	2007	2007	NUM
inlawrev-18385	964	7	and	and	CCONJ
inlawrev-18385	964	8	2008.’”215	2008.’”215	NUM
inlawrev-18385	964	9	the	the	DET
inlawrev-18385	964	10	assessor	assessor	NOUN
inlawrev-18385	964	11	,	,	PUNCT
inlawrev-18385	964	12	not	not	PART
inlawrev-18385	964	13	cvs	cvs	NOUN
inlawrev-18385	964	14	,	,	PUNCT
inlawrev-18385	964	15	appealed	appeal	VERB
inlawrev-18385	964	16	the	the	DET
inlawrev-18385	964	17	indiana	indiana	PROPN
inlawrev-18385	964	18	board	board	PROPN
inlawrev-18385	964	19	’s	’s	PART
inlawrev-18385	964	20	final	final	ADJ
inlawrev-18385	964	21	determination	determination	NOUN
inlawrev-18385	964	22	to	to	ADP
inlawrev-18385	964	23	the	the	DET
inlawrev-18385	964	24	indiana	indiana	PROPN
inlawrev-18385	964	25	tax	tax	PROPN
inlawrev-18385	964	26	court.216	court.216	VERB
inlawrev-18385	964	27	on	on	ADP
inlawrev-18385	964	28	appeal	appeal	NOUN
inlawrev-18385	964	29	,	,	PUNCT
inlawrev-18385	964	30	the	the	DET
inlawrev-18385	964	31	assessor	assessor	NOUN
inlawrev-18385	964	32	argued	argue	VERB
inlawrev-18385	964	33	the	the	DET
inlawrev-18385	964	34	contractual	contractual	ADJ
inlawrev-18385	964	35	rent	rent	NOUN
inlawrev-18385	964	36	of	of	ADP
inlawrev-18385	964	37	$	$	SYM
inlawrev-18385	964	38	27.20	27.20	NUM
inlawrev-18385	964	39	per	per	ADP
inlawrev-18385	964	40	square	square	ADJ
inlawrev-18385	964	41	foot	foot	NOUN
inlawrev-18385	964	42	should	should	AUX
inlawrev-18385	964	43	have	have	AUX
inlawrev-18385	964	44	been	be	AUX
inlawrev-18385	964	45	used	use	VERB
inlawrev-18385	964	46	in	in	ADP
inlawrev-18385	964	47	the	the	DET
inlawrev-18385	964	48	income	income	NOUN
inlawrev-18385	964	49	approach	approach	NOUN
inlawrev-18385	964	50	,	,	PUNCT
inlawrev-18385	964	51	and	and	CCONJ
inlawrev-18385	964	52	by	by	ADP
inlawrev-18385	964	53	failing	fail	VERB
inlawrev-18385	964	54	to	to	PART
inlawrev-18385	964	55	do	do	VERB
inlawrev-18385	964	56	so	so	ADV
inlawrev-18385	964	57	the	the	DET
inlawrev-18385	964	58	indiana	indiana	PROPN
inlawrev-18385	964	59	board	board	PROPN
inlawrev-18385	964	60	“	"	PUNCT
inlawrev-18385	964	61	completely	completely	ADV
inlawrev-18385	964	62	ignored	ignore	VERB
inlawrev-18385	964	63	the	the	DET
inlawrev-18385	964	64	subject	subject	ADJ
inlawrev-18385	964	65	property	property	NOUN
inlawrev-18385	964	66	's	's	PART
inlawrev-18385	964	67	utility	utility	NOUN
inlawrev-18385	964	68	as	as	ADP
inlawrev-18385	964	69	a	a	DET
inlawrev-18385	964	70	fully	fully	ADV
inlawrev-18385	964	71	-	-	PUNCT
inlawrev-18385	964	72	functioning	function	VERB
inlawrev-18385	964	73	cvs	cvs	NOUN
inlawrev-18385	964	74	store	store	NOUN
inlawrev-18385	964	75	.	.	PUNCT
inlawrev-18385	964	76	”217	”217	PUNCT
inlawrev-18385	964	77	the	the	DET
inlawrev-18385	964	78	tax	tax	NOUN
inlawrev-18385	964	79	court	court	NOUN
inlawrev-18385	964	80	acknowledged	acknowledge	VERB
inlawrev-18385	964	81	the	the	DET
inlawrev-18385	964	82	indiana	indiana	PROPN
inlawrev-18385	964	83	board	board	PROPN
inlawrev-18385	964	84	had	have	AUX
inlawrev-18385	964	85	determined	determine	VERB
inlawrev-18385	964	86	cvs	cvs	NOUN
inlawrev-18385	964	87	provided	provide	VERB
inlawrev-18385	964	88	probative	probative	ADJ
inlawrev-18385	964	89	evidence	evidence	NOUN
inlawrev-18385	964	90	demonstrating	demonstrate	VERB
inlawrev-18385	964	91	there	there	PRON
inlawrev-18385	964	92	was	be	VERB
inlawrev-18385	964	93	a	a	DET
inlawrev-18385	964	94	significant	significant	ADJ
inlawrev-18385	964	95	difference	difference	NOUN
inlawrev-18385	964	96	between	between	ADP
inlawrev-18385	964	97	the	the	DET
inlawrev-18385	964	98	subject	subject	ADJ
inlawrev-18385	964	99	property	property	NOUN
inlawrev-18385	964	100	's	's	PART
inlawrev-18385	964	101	market	market	NOUN
inlawrev-18385	964	102	rent	rent	NOUN
inlawrev-18385	964	103	and	and	CCONJ
inlawrev-18385	964	104	contractual	contractual	ADJ
inlawrev-18385	964	105	rent.218	rent.218	NOUN
inlawrev-18385	964	106	due	due	ADP
inlawrev-18385	964	107	to	to	ADP
inlawrev-18385	964	108	this	this	DET
inlawrev-18385	964	109	evidence	evidence	NOUN
inlawrev-18385	964	110	,	,	PUNCT
inlawrev-18385	964	111	the	the	DET
inlawrev-18385	964	112	indiana	indiana	PROPN
inlawrev-18385	964	113	board	board	PROPN
inlawrev-18385	964	114	explained	explain	VERB
inlawrev-18385	964	115	that	that	SCONJ
inlawrev-18385	964	116	“	"	PUNCT
inlawrev-18385	964	117	the	the	DET
inlawrev-18385	964	118	assessor	assessor	NOUN
inlawrev-18385	964	119	’s	’s	PART
inlawrev-18385	964	120	use	use	NOUN
inlawrev-18385	964	121	of	of	ADP
inlawrev-18385	964	122	the	the	DET
inlawrev-18385	964	123	subject	subject	ADJ
inlawrev-18385	964	124	property	property	NOUN
inlawrev-18385	964	125	's	's	PART
inlawrev-18385	964	126	contractual	contractual	ADJ
inlawrev-18385	964	127	rent	rent	NOUN
inlawrev-18385	964	128	in	in	ADP
inlawrev-18385	964	129	her	her	PRON
inlawrev-18385	964	130	income	income	NOUN
inlawrev-18385	964	131	approach	approach	NOUN
inlawrev-18385	964	132	likely	likely	ADV
inlawrev-18385	964	133	was	be	AUX
inlawrev-18385	964	134	capturing	capture	VERB
inlawrev-18385	964	135	more	more	ADJ
inlawrev-18385	964	136	than	than	ADP
inlawrev-18385	964	137	the	the	DET
inlawrev-18385	964	138	value	value	NOUN
inlawrev-18385	964	139	of	of	ADP
inlawrev-18385	964	140	the	the	DET
inlawrev-18385	964	141	real	real	ADJ
inlawrev-18385	964	142	property	property	NOUN
inlawrev-18385	964	143	(	(	PUNCT
inlawrev-18385	964	144	i.e.	i.e.	X
inlawrev-18385	964	145	,	,	PUNCT
inlawrev-18385	964	146	the	the	DET
inlawrev-18385	964	147	‘	'	PUNCT
inlawrev-18385	964	148	sticks	stick	NOUN
inlawrev-18385	964	149	and	and	CCONJ
inlawrev-18385	964	150	bricks	brick	NOUN
inlawrev-18385	964	151	’	'	PUNCT
inlawrev-18385	964	152	)	)	PUNCT
inlawrev-18385	964	153	in	in	ADP
inlawrev-18385	964	154	her	her	PRON
inlawrev-18385	964	155	computation	computation	NOUN
inlawrev-18385	964	156	.	.	PUNCT
inlawrev-18385	965	1	”219	”219	PUNCT
inlawrev-18385	965	2	as	as	ADV
inlawrev-18385	965	3	such	such	ADJ
inlawrev-18385	965	4	,	,	PUNCT
inlawrev-18385	965	5	the	the	DET
inlawrev-18385	965	6	indiana	indiana	PROPN
inlawrev-18385	965	7	board	board	PROPN
inlawrev-18385	965	8	did	do	AUX
inlawrev-18385	965	9	not	not	PART
inlawrev-18385	965	10	give	give	VERB
inlawrev-18385	965	11	the	the	DET
inlawrev-18385	965	12	assessor	assessor	NOUN
inlawrev-18385	965	13	’s	’s	PART
inlawrev-18385	965	14	approach	approach	NOUN
inlawrev-18385	965	15	209	209	NUM
inlawrev-18385	965	16	.	.	PUNCT
inlawrev-18385	966	1	i	i	PRON
inlawrev-18385	966	2	d.	d.	PROPN
inlawrev-18385	966	3	at	at	ADP
inlawrev-18385	966	4	1186	1186	NUM
inlawrev-18385	966	5	.	.	PUNCT
inlawrev-18385	967	1	210	210	NUM
inlawrev-18385	967	2	.	.	PUNCT
inlawrev-18385	968	1	i	i	PRON
inlawrev-18385	968	2	d.	d.	PROPN
inlawrev-18385	968	3	211	211	NUM
inlawrev-18385	968	4	.	.	PUNCT
inlawrev-18385	969	1	994	994	NUM
inlawrev-18385	969	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	969	3	350	350	NUM
inlawrev-18385	969	4	(	(	PUNCT
inlawrev-18385	969	5	ind	ind	NOUN
inlawrev-18385	969	6	.	.	PUNCT
inlawrev-18385	970	1	t.c	t.c	PROPN
inlawrev-18385	970	2	.	.	PROPN
inlawrev-18385	970	3	2013	2013	NUM
inlawrev-18385	970	4	)	)	PUNCT
inlawrev-18385	970	5	.	.	PUNCT
inlawrev-18385	971	1	212	212	NUM
inlawrev-18385	971	2	.	.	PUNCT
inlawrev-18385	972	1	i	i	PRON
inlawrev-18385	972	2	d.	d.	PROPN
inlawrev-18385	972	3	at	at	ADP
inlawrev-18385	972	4	351	351	NUM
inlawrev-18385	972	5	.	.	NOUN
inlawrev-18385	972	6	213	213	NUM
inlawrev-18385	972	7	.	.	PUNCT
inlawrev-18385	973	1	i	i	PRON
inlawrev-18385	973	2	d.	d.	PROPN
inlawrev-18385	973	3	214	214	NUM
inlawrev-18385	973	4	.	.	PUNCT
inlawrev-18385	974	1	i	i	PRON
inlawrev-18385	974	2	d.	d.	PROPN
inlawrev-18385	974	3	at	at	ADP
inlawrev-18385	974	4	351	351	NUM
inlawrev-18385	974	5	-	-	SYM
inlawrev-18385	974	6	53	53	NUM
inlawrev-18385	974	7	.	.	PUNCT
inlawrev-18385	974	8	215	215	NUM
inlawrev-18385	974	9	.	.	PUNCT
inlawrev-18385	975	1	i	i	PRON
inlawrev-18385	975	2	d.	d.	PROPN
inlawrev-18385	975	3	at	at	ADP
inlawrev-18385	975	4	352	352	NUM
inlawrev-18385	975	5	.	.	PUNCT
inlawrev-18385	975	6	216	216	NUM
inlawrev-18385	975	7	.	.	PUNCT
inlawrev-18385	976	1	i	i	PRON
inlawrev-18385	976	2	d.	d.	PROPN
inlawrev-18385	976	3	at	at	ADP
inlawrev-18385	976	4	353	353	NUM
inlawrev-18385	976	5	.	.	PUNCT
inlawrev-18385	977	1	217	217	NUM
inlawrev-18385	977	2	.	.	PUNCT
inlawrev-18385	978	1	i	i	PRON
inlawrev-18385	978	2	d.	d.	PROPN
inlawrev-18385	978	3	218	218	NUM
inlawrev-18385	978	4	.	.	PUNCT
inlawrev-18385	979	1	i	i	PRON
inlawrev-18385	979	2	d.	d.	PROPN
inlawrev-18385	979	3	at	at	ADP
inlawrev-18385	979	4	354	354	NUM
inlawrev-18385	979	5	.	.	PUNCT
inlawrev-18385	979	6	219	219	NUM
inlawrev-18385	979	7	.	.	PUNCT
inlawrev-18385	980	1	i	i	PRON
inlawrev-18385	980	2	d.	d.	PROPN
inlawrev-18385	980	3	1198	1198	NUM
inlawrev-18385	980	4	indiana	indiana	PROPN
inlawrev-18385	980	5	law	law	PROPN
inlawrev-18385	980	6	review	review	NOUN
inlawrev-18385	981	1	[	[	X
inlawrev-18385	981	2	vol	vol	NOUN
inlawrev-18385	981	3	.	.	PUNCT
inlawrev-18385	982	1	47:1173	47:1173	NOUN
inlawrev-18385	982	2	any	any	DET
inlawrev-18385	982	3	weight	weight	NOUN
inlawrev-18385	982	4	.	.	PUNCT
inlawrev-18385	983	1	the	the	DET
inlawrev-18385	983	2	tax	tax	NOUN
inlawrev-18385	983	3	court	court	NOUN
inlawrev-18385	983	4	agreed	agree	VERB
inlawrev-18385	983	5	with	with	ADP
inlawrev-18385	983	6	the	the	DET
inlawrev-18385	983	7	indiana	indiana	PROPN
inlawrev-18385	983	8	board	board	PROPN
inlawrev-18385	983	9	and	and	CCONJ
inlawrev-18385	983	10	explained	explain	VERB
inlawrev-18385	983	11	that	that	SCONJ
inlawrev-18385	983	12	case	case	NOUN
inlawrev-18385	983	13	law	law	NOUN
inlawrev-18385	983	14	supported	support	VERB
inlawrev-18385	983	15	such	such	DET
inlawrev-18385	983	16	a	a	DET
inlawrev-18385	983	17	decision	decision	NOUN
inlawrev-18385	983	18	.	.	PUNCT
inlawrev-18385	984	1	accordingly	accordingly	ADV
inlawrev-18385	984	2	,	,	PUNCT
inlawrev-18385	984	3	the	the	DET
inlawrev-18385	984	4	tax	tax	NOUN
inlawrev-18385	984	5	court	court	NOUN
inlawrev-18385	984	6	affirmed	affirm	VERB
inlawrev-18385	984	7	the	the	DET
inlawrev-18385	984	8	indiana	indiana	PROPN
inlawrev-18385	984	9	board	board	PROPN
inlawrev-18385	984	10	final	final	ADJ
inlawrev-18385	984	11	determination.220	determination.220	PROPN
inlawrev-18385	984	12	7	7	NUM
inlawrev-18385	984	13	.	.	PUNCT
inlawrev-18385	984	14	orange	orange	PROPN
inlawrev-18385	984	15	county	county	PROPN
inlawrev-18385	984	16	assessor	assessor	NOUN
inlawrev-18385	984	17	v.	v.	ADP
inlawrev-18385	984	18	stout.221	stout.221	PROPN
inlawrev-18385	984	19	—	—	PUNCT
inlawrev-18385	984	20	james	james	PROPN
inlawrev-18385	984	21	e.	e.	PROPN
inlawrev-18385	984	22	stout	stout	PROPN
inlawrev-18385	984	23	owns	own	VERB
inlawrev-18385	984	24	9.12	9.12	NUM
inlawrev-18385	984	25	acres	acre	NOUN
inlawrev-18385	984	26	of	of	ADP
inlawrev-18385	984	27	land	land	NOUN
inlawrev-18385	984	28	in	in	ADP
inlawrev-18385	984	29	west	west	PROPN
inlawrev-18385	984	30	baden	baden	PROPN
inlawrev-18385	984	31	springs	springs	PROPN
inlawrev-18385	984	32	,	,	PUNCT
inlawrev-18385	984	33	indiana	indiana	PROPN
inlawrev-18385	984	34	,	,	PUNCT
inlawrev-18385	984	35	which	which	PRON
inlawrev-18385	984	36	was	be	AUX
inlawrev-18385	984	37	assessed	assess	VERB
inlawrev-18385	984	38	at	at	ADP
inlawrev-18385	984	39	$	$	SYM
inlawrev-18385	984	40	8,000	8,000	NUM
inlawrev-18385	984	41	for	for	ADP
inlawrev-18385	984	42	the	the	DET
inlawrev-18385	984	43	2008	2008	NUM
inlawrev-18385	984	44	tax	tax	NOUN
inlawrev-18385	984	45	year.222	year.222	PROPN
inlawrev-18385	984	46	for	for	ADP
inlawrev-18385	984	47	the	the	DET
inlawrev-18385	984	48	2009	2009	NUM
inlawrev-18385	984	49	tax	tax	NOUN
inlawrev-18385	984	50	year	year	NOUN
inlawrev-18385	984	51	,	,	PUNCT
inlawrev-18385	984	52	his	his	PRON
inlawrev-18385	984	53	land	land	NOUN
inlawrev-18385	984	54	's	's	PART
inlawrev-18385	984	55	assessed	assess	VERB
inlawrev-18385	984	56	value	value	NOUN
inlawrev-18385	984	57	increased	increase	VERB
inlawrev-18385	984	58	to	to	ADP
inlawrev-18385	984	59	$	$	SYM
inlawrev-18385	984	60	45,600	45,600	NUM
inlawrev-18385	984	61	because	because	SCONJ
inlawrev-18385	984	62	the	the	DET
inlawrev-18385	984	63	assessor	assessor	NOUN
inlawrev-18385	984	64	reclassified	reclassify	VERB
inlawrev-18385	984	65	8.12	8.12	NUM
inlawrev-18385	984	66	acres	acre	NOUN
inlawrev-18385	984	67	of	of	ADP
inlawrev-18385	984	68	“	"	PUNCT
inlawrev-18385	984	69	agricultural	agricultural	ADJ
inlawrev-18385	984	70	”	"	PUNCT
inlawrev-18385	984	71	land	land	NOUN
inlawrev-18385	984	72	to	to	ADP
inlawrev-18385	984	73	“	"	PUNCT
inlawrev-18385	984	74	residential	residential	ADJ
inlawrev-18385	984	75	excess	excess	ADJ
inlawrev-18385	984	76	”	"	PUNCT
inlawrev-18385	984	77	land	land	NOUN
inlawrev-18385	984	78	.	.	PUNCT
inlawrev-18385	985	1	in	in	ADP
inlawrev-18385	985	2	may	may	PROPN
inlawrev-18385	985	3	2010	2010	NUM
inlawrev-18385	985	4	,	,	PUNCT
inlawrev-18385	985	5	stout	stout	NOUN
inlawrev-18385	985	6	filed	file	VERB
inlawrev-18385	985	7	an	an	DET
inlawrev-18385	985	8	appeal	appeal	NOUN
inlawrev-18385	985	9	with	with	ADP
inlawrev-18385	985	10	the	the	DET
inlawrev-18385	985	11	orange	orange	PROPN
inlawrev-18385	985	12	county	county	PROPN
inlawrev-18385	985	13	ptaboa	ptaboa	NOUN
inlawrev-18385	985	14	,	,	PUNCT
inlawrev-18385	985	15	but	but	CCONJ
inlawrev-18385	985	16	when	when	SCONJ
inlawrev-18385	985	17	the	the	DET
inlawrev-18385	985	18	ptaboa	ptaboa	NOUN
inlawrev-18385	985	19	failed	fail	VERB
inlawrev-18385	985	20	to	to	PART
inlawrev-18385	985	21	issue	issue	VERB
inlawrev-18385	985	22	a	a	DET
inlawrev-18385	985	23	decision	decision	NOUN
inlawrev-18385	985	24	after	after	ADP
inlawrev-18385	985	25	120	120	NUM
inlawrev-18385	985	26	days	day	NOUN
inlawrev-18385	985	27	,	,	PUNCT
inlawrev-18385	985	28	stout	stout	NOUN
inlawrev-18385	985	29	sought	seek	VERB
inlawrev-18385	985	30	relief	relief	NOUN
inlawrev-18385	985	31	from	from	ADP
inlawrev-18385	985	32	the	the	DET
inlawrev-18385	985	33	indiana	indiana	PROPN
inlawrev-18385	985	34	board	board	PROPN
inlawrev-18385	985	35	.	.	PUNCT
inlawrev-18385	986	1	during	during	ADP
inlawrev-18385	986	2	the	the	DET
inlawrev-18385	986	3	indiana	indiana	PROPN
inlawrev-18385	986	4	board	board	PROPN
inlawrev-18385	986	5	’s	’s	PART
inlawrev-18385	986	6	hearing	hearing	NOUN
inlawrev-18385	986	7	,	,	PUNCT
inlawrev-18385	986	8	stout	stout	PROPN
inlawrev-18385	986	9	argued	argue	VERB
inlawrev-18385	986	10	indiana	indiana	PROPN
inlawrev-18385	986	11	code	code	PROPN
inlawrev-18385	986	12	section	section	NOUN
inlawrev-18385	986	13	6	6	NUM
inlawrev-18385	986	14	-	-	SYM
inlawrev-18385	986	15	1.1	1.1	NUM
inlawrev-18385	986	16	-	-	PUNCT
inlawrev-18385	986	17	15	15	NUM
inlawrev-18385	986	18	-	-	SYM
inlawrev-18385	986	19	17	17	NUM
inlawrev-18385	986	20	required	require	VERB
inlawrev-18385	986	21	the	the	DET
inlawrev-18385	986	22	assessor	assessor	NOUN
inlawrev-18385	986	23	to	to	PART
inlawrev-18385	986	24	prove	prove	VERB
inlawrev-18385	986	25	the	the	DET
inlawrev-18385	986	26	assessment	assessment	NOUN
inlawrev-18385	986	27	was	be	AUX
inlawrev-18385	986	28	correct	correct	ADJ
inlawrev-18385	986	29	because	because	SCONJ
inlawrev-18385	986	30	it	it	PRON
inlawrev-18385	986	31	had	have	AUX
inlawrev-18385	986	32	increased	increase	VERB
inlawrev-18385	986	33	by	by	ADP
inlawrev-18385	986	34	more	more	ADJ
inlawrev-18385	986	35	than	than	ADP
inlawrev-18385	986	36	5	5	NUM
inlawrev-18385	986	37	%	%	NOUN
inlawrev-18385	986	38	from	from	ADP
inlawrev-18385	986	39	2008	2008	NUM
inlawrev-18385	986	40	to	to	ADP
inlawrev-18385	986	41	2009	2009	NUM
inlawrev-18385	986	42	.	.	PUNCT
inlawrev-18385	987	1	conversely	conversely	ADV
inlawrev-18385	987	2	,	,	PUNCT
inlawrev-18385	987	3	the	the	DET
inlawrev-18385	987	4	assessor	assessor	NOUN
inlawrev-18385	987	5	claim	claim	VERB
inlawrev-18385	987	6	that	that	SCONJ
inlawrev-18385	987	7	because	because	SCONJ
inlawrev-18385	987	8	indiana	indiana	PROPN
inlawrev-18385	987	9	code	code	PROPN
inlawrev-18385	987	10	section	section	NOUN
inlawrev-18385	987	11	6	6	NUM
inlawrev-18385	987	12	-	-	SYM
inlawrev-18385	987	13	1.115	1.115	NUM
inlawrev-18385	987	14	-	-	PUNCT
inlawrev-18385	987	15	17	17	NUM
inlawrev-18385	987	16	only	only	ADV
inlawrev-18385	987	17	applied	apply	VERB
inlawrev-18385	987	18	to	to	ADP
inlawrev-18385	987	19	assessment	assessment	NOUN
inlawrev-18385	987	20	appeals	appeal	NOUN
inlawrev-18385	987	21	involving	involve	VERB
inlawrev-18385	987	22	march	march	PROPN
inlawrev-18385	987	23	1	1	NUM
inlawrev-18385	987	24	,	,	PUNCT
inlawrev-18385	987	25	2012	2012	NUM
inlawrev-18385	987	26	assessments	assessment	NOUN
inlawrev-18385	987	27	because	because	SCONJ
inlawrev-18385	987	28	the	the	DET
inlawrev-18385	987	29	statue	statue	NOUN
inlawrev-18385	987	30	was	be	AUX
inlawrev-18385	987	31	first	first	ADV
inlawrev-18385	987	32	effective	effective	ADJ
inlawrev-18385	987	33	july	july	PROPN
inlawrev-18385	987	34	1	1	NUM
inlawrev-18385	987	35	,	,	PUNCT
inlawrev-18385	987	36	2011	2011	NUM
inlawrev-18385	987	37	.	.	PUNCT
inlawrev-18385	988	1	as	as	ADP
inlawrev-18385	988	2	such	such	ADJ
inlawrev-18385	988	3	,	,	PUNCT
inlawrev-18385	988	4	because	because	SCONJ
inlawrev-18385	988	5	stout	stout	PROPN
inlawrev-18385	988	6	was	be	AUX
inlawrev-18385	988	7	appealing	appeal	VERB
inlawrev-18385	988	8	his	his	PRON
inlawrev-18385	988	9	2009	2009	NUM
inlawrev-18385	988	10	assessment	assessment	NOUN
inlawrev-18385	988	11	,	,	PUNCT
inlawrev-18385	988	12	the	the	DET
inlawrev-18385	988	13	assessor	assessor	NOUN
inlawrev-18385	988	14	argued	argue	VERB
inlawrev-18385	988	15	indiana	indiana	PROPN
inlawrev-18385	988	16	code	code	PROPN
inlawrev-18385	988	17	section	section	PROPN
inlawrev-18385	988	18	6	6	NUM
inlawrev-18385	988	19	-	-	SYM
inlawrev-18385	988	20	1.115	1.115	NUM
inlawrev-18385	988	21	-	-	SYM
inlawrev-18385	988	22	17	17	NUM
inlawrev-18385	988	23	did	do	AUX
inlawrev-18385	988	24	not	not	PART
inlawrev-18385	988	25	apply	apply	VERB
inlawrev-18385	988	26	,	,	PUNCT
inlawrev-18385	988	27	which	which	PRON
inlawrev-18385	988	28	meant	mean	VERB
inlawrev-18385	988	29	stout	stout	NOUN
inlawrev-18385	988	30	bore	bear	VERB
inlawrev-18385	988	31	the	the	DET
inlawrev-18385	988	32	burden	burden	NOUN
inlawrev-18385	988	33	of	of	ADP
inlawrev-18385	988	34	proving	prove	VERB
inlawrev-18385	988	35	that	that	SCONJ
inlawrev-18385	988	36	his	his	PRON
inlawrev-18385	988	37	assessment	assessment	NOUN
inlawrev-18385	988	38	was	be	AUX
inlawrev-18385	988	39	incorrect	incorrect	ADJ
inlawrev-18385	988	40	.	.	PUNCT
inlawrev-18385	989	1	the	the	DET
inlawrev-18385	989	2	indiana	indiana	PROPN
inlawrev-18385	989	3	board	board	PROPN
inlawrev-18385	989	4	determined	determine	VERB
inlawrev-18385	989	5	both	both	CCONJ
inlawrev-18385	989	6	that	that	SCONJ
inlawrev-18385	989	7	the	the	DET
inlawrev-18385	989	8	assessor	assessor	NOUN
inlawrev-18385	989	9	bore	bear	VERB
inlawrev-18385	989	10	the	the	DET
inlawrev-18385	989	11	burden	burden	NOUN
inlawrev-18385	989	12	of	of	ADP
inlawrev-18385	989	13	proving	prove	VERB
inlawrev-18385	989	14	the	the	DET
inlawrev-18385	989	15	land	land	NOUN
inlawrev-18385	989	16	assessment	assessment	NOUN
inlawrev-18385	989	17	was	be	AUX
inlawrev-18385	989	18	proper	proper	ADJ
inlawrev-18385	989	19	and	and	CCONJ
inlawrev-18385	989	20	the	the	DET
inlawrev-18385	989	21	assessor	assessor	NOUN
inlawrev-18385	989	22	had	have	AUX
inlawrev-18385	989	23	failed	fail	VERB
inlawrev-18385	989	24	to	to	PART
inlawrev-18385	989	25	meet	meet	VERB
inlawrev-18385	989	26	this	this	DET
inlawrev-18385	989	27	burden	burden	NOUN
inlawrev-18385	989	28	.	.	PUNCT
inlawrev-18385	990	1	the	the	DET
inlawrev-18385	990	2	assessor	assessor	NOUN
inlawrev-18385	990	3	appealed	appeal	VERB
inlawrev-18385	990	4	to	to	ADP
inlawrev-18385	990	5	the	the	DET
inlawrev-18385	990	6	indiana	indiana	PROPN
inlawrev-18385	990	7	tax	tax	PROPN
inlawrev-18385	990	8	court.223	court.223	PROPN
inlawrev-18385	990	9	on	on	ADP
inlawrev-18385	990	10	appeal	appeal	NOUN
inlawrev-18385	990	11	,	,	PUNCT
inlawrev-18385	990	12	the	the	DET
inlawrev-18385	990	13	assessor	assessor	NOUN
inlawrev-18385	990	14	contended	contend	VERB
inlawrev-18385	990	15	the	the	DET
inlawrev-18385	990	16	indiana	indiana	PROPN
inlawrev-18385	990	17	board	board	PROPN
inlawrev-18385	990	18	incorrectly	incorrectly	ADV
inlawrev-18385	990	19	applied	apply	VERB
inlawrev-18385	990	20	the	the	DET
inlawrev-18385	990	21	new	new	ADJ
inlawrev-18385	990	22	burden	burden	NOUN
inlawrev-18385	990	23	of	of	ADP
inlawrev-18385	990	24	proof	proof	NOUN
inlawrev-18385	990	25	statute.224	statute.224	PROPN
inlawrev-18385	990	26	the	the	DET
inlawrev-18385	990	27	tax	tax	NOUN
inlawrev-18385	990	28	court	court	NOUN
inlawrev-18385	990	29	disagreed	disagree	VERB
inlawrev-18385	990	30	,	,	PUNCT
inlawrev-18385	990	31	explaining	explain	VERB
inlawrev-18385	990	32	indiana	indiana	PROPN
inlawrev-18385	990	33	code	code	PROPN
inlawrev-18385	990	34	section	section	NOUN
inlawrev-18385	990	35	6	6	NUM
inlawrev-18385	990	36	-	-	SYM
inlawrev-18385	990	37	1.1	1.1	NUM
inlawrev-18385	990	38	-	-	PUNCT
inlawrev-18385	990	39	15	15	NUM
inlawrev-18385	990	40	-	-	SYM
inlawrev-18385	990	41	17	17	NUM
inlawrev-18385	990	42	was	be	AUX
inlawrev-18385	990	43	not	not	PART
inlawrev-18385	990	44	a	a	DET
inlawrev-18385	990	45	“	"	PUNCT
inlawrev-18385	990	46	new	new	ADJ
inlawrev-18385	990	47	”	"	PUNCT
inlawrev-18385	990	48	statute	statute	NOUN
inlawrev-18385	990	49	because	because	SCONJ
inlawrev-18385	990	50	its	its	PRON
inlawrev-18385	990	51	content	content	NOUN
inlawrev-18385	990	52	had	have	AUX
inlawrev-18385	990	53	already	already	ADV
inlawrev-18385	990	54	been	be	AUX
inlawrev-18385	990	55	codified	codify	VERB
inlawrev-18385	990	56	at	at	ADP
inlawrev-18385	990	57	indiana	indiana	PROPN
inlawrev-18385	990	58	code	code	PROPN
inlawrev-18385	990	59	section	section	NOUN
inlawrev-18385	990	60	6	6	NUM
inlawrev-18385	990	61	-	-	SYM
inlawrev-18385	990	62	1.1	1.1	NUM
inlawrev-18385	990	63	-	-	PUNCT
inlawrev-18385	990	64	15	15	NUM
inlawrev-18385	990	65	-	-	PUNCT
inlawrev-18385	990	66	1(p	1(p	NUM
inlawrev-18385	990	67	)	)	PUNCT
inlawrev-18385	990	68	.	.	PUNCT
inlawrev-18385	991	1	specifically	specifically	ADV
inlawrev-18385	991	2	,	,	PUNCT
inlawrev-18385	991	3	the	the	DET
inlawrev-18385	991	4	general	general	ADJ
inlawrev-18385	991	5	assembly	assembly	NOUN
inlawrev-18385	991	6	repealed	repeal	VERB
inlawrev-18385	991	7	indiana	indiana	PROPN
inlawrev-18385	991	8	code	code	PROPN
inlawrev-18385	991	9	section	section	NOUN
inlawrev-18385	991	10	6	6	NUM
inlawrev-18385	991	11	-	-	SYM
inlawrev-18385	991	12	1.1	1.1	NUM
inlawrev-18385	991	13	-	-	PUNCT
inlawrev-18385	991	14	15	15	NUM
inlawrev-18385	991	15	-	-	PUNCT
inlawrev-18385	991	16	1(p	1(p	NUM
inlawrev-18385	991	17	)	)	PUNCT
inlawrev-18385	991	18	and	and	CCONJ
inlawrev-18385	991	19	enacted	enact	VERB
inlawrev-18385	991	20	section	section	NOUN
inlawrev-18385	991	21	6	6	NUM
inlawrev-18385	991	22	-	-	SYM
inlawrev-18385	991	23	1.115	1.115	NUM
inlawrev-18385	991	24	-	-	PUNCT
inlawrev-18385	991	25	17	17	NUM
inlawrev-18385	991	26	to	to	PART
inlawrev-18385	991	27	clarify	clarify	VERB
inlawrev-18385	991	28	its	its	PRON
inlawrev-18385	991	29	original	original	ADJ
inlawrev-18385	991	30	intent	intent	NOUN
inlawrev-18385	991	31	in	in	ADP
inlawrev-18385	991	32	enacting	enact	VERB
inlawrev-18385	991	33	indiana	indiana	PROPN
inlawrev-18385	991	34	code	code	PROPN
inlawrev-18385	991	35	section	section	NOUN
inlawrev-18385	991	36	6	6	NUM
inlawrev-18385	991	37	-	-	SYM
inlawrev-18385	991	38	1.1	1.1	NUM
inlawrev-18385	991	39	-	-	PUNCT
inlawrev-18385	991	40	15	15	NUM
inlawrev-18385	991	41	-	-	PUNCT
inlawrev-18385	991	42	1(p	1(p	NUM
inlawrev-18385	991	43	)	)	PUNCT
inlawrev-18385	991	44	,	,	PUNCT
inlawrev-18385	991	45	which	which	PRON
inlawrev-18385	991	46	was	be	AUX
inlawrev-18385	991	47	“	"	PUNCT
inlawrev-18385	991	48	the	the	DET
inlawrev-18385	991	49	5	5	NUM
inlawrev-18385	991	50	%	%	NOUN
inlawrev-18385	991	51	burden	burden	NOUN
inlawrev-18385	991	52	-	-	PUNCT
inlawrev-18385	991	53	shifting	shift	VERB
inlawrev-18385	991	54	rule	rule	NOUN
inlawrev-18385	991	55	was	be	AUX
inlawrev-18385	991	56	to	to	PART
inlawrev-18385	991	57	be	be	AUX
inlawrev-18385	991	58	applied	apply	VERB
inlawrev-18385	991	59	not	not	PART
inlawrev-18385	991	60	solely	solely	ADV
inlawrev-18385	991	61	at	at	ADP
inlawrev-18385	991	62	the	the	DET
inlawrev-18385	991	63	preliminary	preliminary	ADJ
inlawrev-18385	991	64	level	level	NOUN
inlawrev-18385	991	65	of	of	ADP
inlawrev-18385	991	66	the	the	DET
inlawrev-18385	991	67	administrative	administrative	ADJ
inlawrev-18385	991	68	process	process	NOUN
inlawrev-18385	991	69	(	(	PUNCT
inlawrev-18385	991	70	i.e.	i.e.	X
inlawrev-18385	991	71	,	,	PUNCT
inlawrev-18385	991	72	the	the	DET
inlawrev-18385	991	73	ptaboa	ptaboa	NOUN
inlawrev-18385	991	74	level	level	NOUN
inlawrev-18385	991	75	)	)	PUNCT
inlawrev-18385	991	76	,	,	PUNCT
inlawrev-18385	991	77	but	but	CCONJ
inlawrev-18385	991	78	throughout	throughout	ADP
inlawrev-18385	991	79	the	the	DET
inlawrev-18385	991	80	entire	entire	ADJ
inlawrev-18385	991	81	appeals	appeal	NOUN
inlawrev-18385	991	82	process	process	NOUN
inlawrev-18385	991	83	.	.	PUNCT
inlawrev-18385	991	84	”225	”225	PUNCT
inlawrev-18385	992	1	therefore	therefore	ADV
inlawrev-18385	992	2	,	,	PUNCT
inlawrev-18385	992	3	the	the	DET
inlawrev-18385	992	4	tax	tax	NOUN
inlawrev-18385	992	5	court	court	NOUN
inlawrev-18385	992	6	determined	determine	VERB
inlawrev-18385	992	7	that	that	SCONJ
inlawrev-18385	992	8	“	"	PUNCT
inlawrev-18385	992	9	as	as	ADV
inlawrev-18385	992	10	early	early	ADV
inlawrev-18385	992	11	as	as	ADP
inlawrev-18385	992	12	2009	2009	NUM
inlawrev-18385	992	13	,	,	PUNCT
inlawrev-18385	992	14	the	the	DET
inlawrev-18385	992	15	general	general	ADJ
inlawrev-18385	992	16	assembly	assembly	NOUN
inlawrev-18385	992	17	deemed	deem	VERB
inlawrev-18385	992	18	an	an	DET
inlawrev-18385	992	19	annual	annual	ADJ
inlawrev-18385	992	20	increase	increase	NOUN
inlawrev-18385	992	21	in	in	ADP
inlawrev-18385	992	22	the	the	DET
inlawrev-18385	992	23	assessed	assess	VERB
inlawrev-18385	992	24	value	value	NOUN
inlawrev-18385	992	25	of	of	ADP
inlawrev-18385	992	26	property	property	NOUN
inlawrev-18385	992	27	in	in	ADP
inlawrev-18385	992	28	excess	excess	NOUN
inlawrev-18385	992	29	of	of	ADP
inlawrev-18385	992	30	5	5	NUM
inlawrev-18385	992	31	%	%	NOUN
inlawrev-18385	992	32	to	to	PART
inlawrev-18385	992	33	automatically	automatically	ADV
inlawrev-18385	992	34	shift	shift	VERB
inlawrev-18385	992	35	the	the	DET
inlawrev-18385	992	36	burden	burden	NOUN
inlawrev-18385	992	37	of	of	ADP
inlawrev-18385	992	38	proof	proof	NOUN
inlawrev-18385	992	39	from	from	ADP
inlawrev-18385	992	40	the	the	DET
inlawrev-18385	992	41	taxpayer	taxpayer	NOUN
inlawrev-18385	992	42	(	(	PUNCT
inlawrev-18385	992	43	to	to	PART
inlawrev-18385	992	44	demonstrate	demonstrate	VERB
inlawrev-18385	992	45	that	that	SCONJ
inlawrev-18385	992	46	the	the	DET
inlawrev-18385	992	47	assessment	assessment	NOUN
inlawrev-18385	992	48	was	be	AUX
inlawrev-18385	992	49	incorrect	incorrect	ADJ
inlawrev-18385	992	50	)	)	PUNCT
inlawrev-18385	992	51	to	to	ADP
inlawrev-18385	992	52	the	the	DET
inlawrev-18385	992	53	assessing	assess	VERB
inlawrev-18385	992	54	official	official	NOUN
inlawrev-18385	992	55	(	(	PUNCT
inlawrev-18385	992	56	to	to	PART
inlawrev-18385	992	57	demonstrate	demonstrate	VERB
inlawrev-18385	992	58	that	that	SCONJ
inlawrev-18385	992	59	the	the	DET
inlawrev-18385	992	60	assessment	assessment	NOUN
inlawrev-18385	992	61	was	be	AUX
inlawrev-18385	992	62	correct).”226	correct).”226	PROPN
inlawrev-18385	992	63	furthermore	furthermore	ADV
inlawrev-18385	992	64	,	,	PUNCT
inlawrev-18385	992	65	the	the	DET
inlawrev-18385	992	66	court	court	NOUN
inlawrev-18385	992	67	disagreed	disagree	VERB
inlawrev-18385	992	68	with	with	ADP
inlawrev-18385	992	69	the	the	DET
inlawrev-18385	992	70	assessor	assessor	NOUN
inlawrev-18385	992	71	that	that	SCONJ
inlawrev-18385	992	72	the	the	DET
inlawrev-18385	992	73	statutory	statutory	ADJ
inlawrev-18385	992	74	“	"	PUNCT
inlawrev-18385	992	75	trigger	trigger	NOUN
inlawrev-18385	992	76	”	"	PUNCT
inlawrev-18385	992	77	for	for	ADP
inlawrev-18385	992	78	the	the	DET
inlawrev-18385	992	79	burden	burden	NOUN
inlawrev-18385	992	80	shifting	shift	VERB
inlawrev-18385	992	81	is	be	AUX
inlawrev-18385	992	82	the	the	DET
inlawrev-18385	992	83	assessment	assessment	NOUN
inlawrev-18385	992	84	date.227	date.227	PROPN
inlawrev-18385	992	85	instead	instead	ADV
inlawrev-18385	992	86	,	,	PUNCT
inlawrev-18385	992	87	the	the	DET
inlawrev-18385	992	88	court	court	NOUN
inlawrev-18385	992	89	found	find	VERB
inlawrev-18385	992	90	the	the	DET
inlawrev-18385	992	91	statute	statute	NOUN
inlawrev-18385	992	92	applied	apply	VERB
inlawrev-18385	992	93	to	to	ADP
inlawrev-18385	992	94	the	the	DET
inlawrev-18385	992	95	date	date	NOUN
inlawrev-18385	992	96	the	the	DET
inlawrev-18385	992	97	taxpayer	taxpayer	NOUN
inlawrev-18385	992	98	challenges	challenge	VERB
inlawrev-18385	992	99	the	the	DET
inlawrev-18385	992	100	assessment	assessment	NOUN
inlawrev-18385	992	101	.	.	PUNCT
inlawrev-18385	993	1	when	when	SCONJ
inlawrev-18385	993	2	stout	stout	PROPN
inlawrev-18385	993	3	appealed	appeal	VERB
inlawrev-18385	993	4	the	the	DET
inlawrev-18385	993	5	assessment	assessment	NOUN
inlawrev-18385	993	6	to	to	ADP
inlawrev-18385	993	7	the	the	DET
inlawrev-18385	993	8	ptaboa	ptaboa	NOUN
inlawrev-18385	993	9	on	on	ADP
inlawrev-18385	993	10	in	in	ADP
inlawrev-18385	993	11	may	may	PROPN
inlawrev-18385	993	12	2010	2010	NUM
inlawrev-18385	993	13	,	,	PUNCT
inlawrev-18385	993	14	indiana	indiana	PROPN
inlawrev-18385	993	15	code	code	PROPN
inlawrev-18385	993	16	section	section	NOUN
inlawrev-18385	993	17	6	6	NUM
inlawrev-18385	993	18	-	-	SYM
inlawrev-18385	993	19	1.1	1.1	NUM
inlawrev-18385	993	20	-	-	PUNCT
inlawrev-18385	993	21	15220	15220	NUM
inlawrev-18385	993	22	.	.	PUNCT
inlawrev-18385	994	1	i	i	PRON
inlawrev-18385	994	2	d.	d.	PROPN
inlawrev-18385	994	3	221	221	NUM
inlawrev-18385	994	4	.	.	PUNCT
inlawrev-18385	995	1	996	996	NUM
inlawrev-18385	995	2	n.e.2d	n.e.2d	NUM
inlawrev-18385	995	3	871	871	NUM
inlawrev-18385	995	4	(	(	PUNCT
inlawrev-18385	995	5	ind	ind	NOUN
inlawrev-18385	995	6	.	.	PUNCT
inlawrev-18385	996	1	t.c	t.c	PROPN
inlawrev-18385	996	2	.	.	PROPN
inlawrev-18385	996	3	2013	2013	NUM
inlawrev-18385	996	4	)	)	PUNCT
inlawrev-18385	996	5	.	.	PUNCT
inlawrev-18385	997	1	222	222	NUM
inlawrev-18385	997	2	.	.	PUNCT
inlawrev-18385	998	1	i	i	PRON
inlawrev-18385	998	2	d.	d.	PROPN
inlawrev-18385	998	3	at	at	ADP
inlawrev-18385	998	4	872	872	NUM
inlawrev-18385	998	5	.	.	PUNCT
inlawrev-18385	998	6	223	223	NUM
inlawrev-18385	998	7	.	.	PUNCT
inlawrev-18385	999	1	i	i	PRON
inlawrev-18385	999	2	d.	d.	PROPN
inlawrev-18385	999	3	224	224	NUM
inlawrev-18385	999	4	.	.	PUNCT
inlawrev-18385	1000	1	i	i	PRON
inlawrev-18385	1000	2	d.	d.	PROPN
inlawrev-18385	1000	3	at	at	ADP
inlawrev-18385	1000	4	874	874	NUM
inlawrev-18385	1000	5	.	.	PUNCT
inlawrev-18385	1001	1	225	225	NUM
inlawrev-18385	1001	2	.	.	PUNCT
inlawrev-18385	1002	1	i	i	PRON
inlawrev-18385	1002	2	d.	d.	PROPN
inlawrev-18385	1002	3	226	226	NUM
inlawrev-18385	1002	4	.	.	PUNCT
inlawrev-18385	1003	1	i	i	PRON
inlawrev-18385	1003	2	d.	d.	PROPN
inlawrev-18385	1003	3	227	227	NUM
inlawrev-18385	1003	4	.	.	PUNCT
inlawrev-18385	1004	1	i	i	PRON
inlawrev-18385	1004	2	d.	d.	PROPN
inlawrev-18385	1004	3	at	at	ADP
inlawrev-18385	1004	4	875	875	NUM
inlawrev-18385	1004	5	.	.	PUNCT
inlawrev-18385	1004	6	2014	2014	NUM
inlawrev-18385	1004	7	]	]	PUNCT
inlawrev-18385	1004	8	taxation	taxation	NOUN
inlawrev-18385	1004	9	1199	1199	NUM
inlawrev-18385	1004	10	1(p	1(p	NUM
inlawrev-18385	1004	11	)	)	PUNCT
inlawrev-18385	1004	12	was	be	AUX
inlawrev-18385	1004	13	in	in	ADP
inlawrev-18385	1004	14	effect	effect	NOUN
inlawrev-18385	1004	15	,	,	PUNCT
inlawrev-18385	1004	16	placing	place	VERB
inlawrev-18385	1004	17	the	the	DET
inlawrev-18385	1004	18	burden	burden	NOUN
inlawrev-18385	1004	19	of	of	ADP
inlawrev-18385	1004	20	proof	proof	NOUN
inlawrev-18385	1004	21	on	on	ADP
inlawrev-18385	1004	22	the	the	DET
inlawrev-18385	1004	23	assessor	assessor	NOUN
inlawrev-18385	1004	24	to	to	PART
inlawrev-18385	1004	25	establish	establish	VERB
inlawrev-18385	1004	26	the	the	DET
inlawrev-18385	1004	27	propriety	propriety	NOUN
inlawrev-18385	1004	28	of	of	ADP
inlawrev-18385	1004	29	the	the	DET
inlawrev-18385	1004	30	assessment	assessment	NOUN
inlawrev-18385	1004	31	increase	increase	NOUN
inlawrev-18385	1004	32	.	.	PUNCT
inlawrev-18385	1005	1	in	in	ADP
inlawrev-18385	1005	2	the	the	DET
inlawrev-18385	1005	3	alternative	alternative	NOUN
inlawrev-18385	1005	4	,	,	PUNCT
inlawrev-18385	1005	5	the	the	DET
inlawrev-18385	1005	6	assessor	assessor	NOUN
inlawrev-18385	1005	7	argued	argue	VERB
inlawrev-18385	1005	8	she	she	PRON
inlawrev-18385	1005	9	had	have	AUX
inlawrev-18385	1005	10	met	meet	VERB
inlawrev-18385	1005	11	the	the	DET
inlawrev-18385	1005	12	burden	burden	NOUN
inlawrev-18385	1005	13	because	because	SCONJ
inlawrev-18385	1005	14	she	she	PRON
inlawrev-18385	1005	15	provided	provide	VERB
inlawrev-18385	1005	16	a	a	DET
inlawrev-18385	1005	17	reasonable	reasonable	ADJ
inlawrev-18385	1005	18	basis	basis	NOUN
inlawrev-18385	1005	19	for	for	ADP
inlawrev-18385	1005	20	reclassifying	reclassify	VERB
inlawrev-18385	1005	21	stout	stout	NOUN
inlawrev-18385	1005	22	’s	’s	PART
inlawrev-18385	1005	23	land.228	land.228	PROPN
inlawrev-18385	1005	24	the	the	DET
inlawrev-18385	1005	25	court	court	NOUN
inlawrev-18385	1005	26	determined	determine	VERB
inlawrev-18385	1005	27	the	the	DET
inlawrev-18385	1005	28	assessor	assessor	NOUN
inlawrev-18385	1005	29	had	have	AUX
inlawrev-18385	1005	30	“	"	PUNCT
inlawrev-18385	1005	31	changed	change	VERB
inlawrev-18385	1005	32	the	the	DET
inlawrev-18385	1005	33	classification	classification	NOUN
inlawrev-18385	1005	34	on	on	ADP
inlawrev-18385	1005	35	stout	stout	NOUN
inlawrev-18385	1005	36	's	's	PART
inlawrev-18385	1005	37	land	land	NOUN
inlawrev-18385	1005	38	from	from	ADP
inlawrev-18385	1005	39	‘	'	PUNCT
inlawrev-18385	1005	40	agricultural	agricultural	ADJ
inlawrev-18385	1005	41	’	'	PUNCT
inlawrev-18385	1005	42	to	to	ADP
inlawrev-18385	1005	43	‘	'	PUNCT
inlawrev-18385	1005	44	residential	residential	ADJ
inlawrev-18385	1005	45	excess	excess	NOUN
inlawrev-18385	1005	46	’	'	PUNCT
inlawrev-18385	1005	47	solely	solely	ADV
inlawrev-18385	1005	48	on	on	ADP
inlawrev-18385	1005	49	the	the	DET
inlawrev-18385	1005	50	basis	basis	NOUN
inlawrev-18385	1005	51	that	that	SCONJ
inlawrev-18385	1005	52	she	she	PRON
inlawrev-18385	1005	53	did	do	AUX
inlawrev-18385	1005	54	not	not	PART
inlawrev-18385	1005	55	have	have	AUX
inlawrev-18385	1005	56	a	a	DET
inlawrev-18385	1005	57	forest	forest	NOUN
inlawrev-18385	1005	58	management	management	NOUN
inlawrev-18385	1005	59	plan	plan	NOUN
inlawrev-18385	1005	60	or	or	CCONJ
inlawrev-18385	1005	61	a	a	DET
inlawrev-18385	1005	62	timber	timber	NOUN
inlawrev-18385	1005	63	harvesting	harvesting	NOUN
inlawrev-18385	1005	64	plan	plan	NOUN
inlawrev-18385	1005	65	for	for	ADP
inlawrev-18385	1005	66	the	the	DET
inlawrev-18385	1005	67	property	property	NOUN
inlawrev-18385	1005	68	.	.	PUNCT
inlawrev-18385	1005	69	”229	”229	PUNCT
inlawrev-18385	1006	1	as	as	ADP
inlawrev-18385	1006	2	such	such	ADJ
inlawrev-18385	1006	3	,	,	PUNCT
inlawrev-18385	1006	4	the	the	DET
inlawrev-18385	1006	5	tax	tax	NOUN
inlawrev-18385	1006	6	court	court	NOUN
inlawrev-18385	1006	7	found	find	VERB
inlawrev-18385	1006	8	the	the	DET
inlawrev-18385	1006	9	assessor	assessor	NOUN
inlawrev-18385	1006	10	failed	fail	VERB
inlawrev-18385	1006	11	to	to	PART
inlawrev-18385	1006	12	provide	provide	VERB
inlawrev-18385	1006	13	any	any	DET
inlawrev-18385	1006	14	evidence	evidence	NOUN
inlawrev-18385	1006	15	stout	stout	NOUN
inlawrev-18385	1006	16	was	be	AUX
inlawrev-18385	1006	17	not	not	PART
inlawrev-18385	1006	18	using	use	VERB
inlawrev-18385	1006	19	his	his	PRON
inlawrev-18385	1006	20	property	property	NOUN
inlawrev-18385	1006	21	for	for	ADP
inlawrev-18385	1006	22	an	an	DET
inlawrev-18385	1006	23	agricultural	agricultural	ADJ
inlawrev-18385	1006	24	purpose	purpose	NOUN
inlawrev-18385	1006	25	and	and	CCONJ
inlawrev-18385	1006	26	affirmed	affirm	VERB
inlawrev-18385	1006	27	the	the	DET
inlawrev-18385	1006	28	final	final	ADJ
inlawrev-18385	1006	29	determination	determination	NOUN
inlawrev-18385	1006	30	of	of	ADP
inlawrev-18385	1006	31	the	the	DET
inlawrev-18385	1006	32	indiana	indiana	PROPN
inlawrev-18385	1006	33	board.230	board.230	VERB
inlawrev-18385	1006	34	8	8	NUM
inlawrev-18385	1006	35	.	.	PUNCT
inlawrev-18385	1007	1	kildsig	kildsig	PROPN
inlawrev-18385	1007	2	v.	v.	PROPN
inlawrev-18385	1007	3	warrick	warrick	PROPN
inlawrev-18385	1007	4	county	county	PROPN
inlawrev-18385	1007	5	assessor.231	assessor.231	PROPN
inlawrev-18385	1007	6	—	—	PUNCT
inlawrev-18385	1007	7	during	during	ADP
inlawrev-18385	1007	8	the	the	DET
inlawrev-18385	1007	9	2009	2009	NUM
inlawrev-18385	1007	10	tax	tax	NOUN
inlawrev-18385	1007	11	year	year	NOUN
inlawrev-18385	1007	12	,	,	PUNCT
inlawrev-18385	1007	13	douglas	douglas	PROPN
inlawrev-18385	1007	14	g.	g.	PROPN
inlawrev-18385	1007	15	kildsig	kildsig	PROPN
inlawrev-18385	1007	16	owned	own	VERB
inlawrev-18385	1007	17	12.648	12.648	NUM
inlawrev-18385	1007	18	acres	acre	NOUN
inlawrev-18385	1007	19	of	of	ADP
inlawrev-18385	1007	20	land	land	NOUN
inlawrev-18385	1007	21	housing	housing	NOUN
inlawrev-18385	1007	22	his	his	PRON
inlawrev-18385	1007	23	residence	residence	NOUN
inlawrev-18385	1007	24	,	,	PUNCT
inlawrev-18385	1007	25	two	two	NUM
inlawrev-18385	1007	26	pole	pole	NOUN
inlawrev-18385	1007	27	barns	barn	NOUN
inlawrev-18385	1007	28	,	,	PUNCT
inlawrev-18385	1007	29	a	a	DET
inlawrev-18385	1007	30	lake	lake	NOUN
inlawrev-18385	1007	31	,	,	PUNCT
inlawrev-18385	1007	32	and	and	CCONJ
inlawrev-18385	1007	33	just	just	ADV
inlawrev-18385	1007	34	over	over	ADP
inlawrev-18385	1007	35	eleven	eleven	NUM
inlawrev-18385	1007	36	acres	acre	NOUN
inlawrev-18385	1007	37	of	of	ADP
inlawrev-18385	1007	38	woods.232	woods.232	PROPN
inlawrev-18385	1007	39	the	the	DET
inlawrev-18385	1007	40	warrick	warrick	PROPN
inlawrev-18385	1007	41	county	county	PROPN
inlawrev-18385	1007	42	assessor	assessor	NOUN
inlawrev-18385	1007	43	assessed	assess	VERB
inlawrev-18385	1007	44	the	the	DET
inlawrev-18385	1007	45	property	property	NOUN
inlawrev-18385	1007	46	at	at	ADP
inlawrev-18385	1007	47	$	$	SYM
inlawrev-18385	1007	48	192,600	192,600	NUM
inlawrev-18385	1007	49	,	,	PUNCT
inlawrev-18385	1007	50	which	which	DET
inlawrev-18385	1007	51	kildsig	kildsig	NOUN
inlawrev-18385	1007	52	appealed	appeal	VERB
inlawrev-18385	1007	53	first	first	ADV
inlawrev-18385	1007	54	to	to	ADP
inlawrev-18385	1007	55	the	the	DET
inlawrev-18385	1007	56	warrick	warrick	PROPN
inlawrev-18385	1007	57	county	county	PROPN
inlawrev-18385	1007	58	ptaboa	ptaboa	PROPN
inlawrev-18385	1007	59	and	and	CCONJ
inlawrev-18385	1007	60	then	then	ADV
inlawrev-18385	1007	61	to	to	ADP
inlawrev-18385	1007	62	the	the	DET
inlawrev-18385	1007	63	indiana	indiana	PROPN
inlawrev-18385	1007	64	board	board	PROPN
inlawrev-18385	1007	65	.	.	PUNCT
inlawrev-18385	1008	1	at	at	ADP
inlawrev-18385	1008	2	the	the	DET
inlawrev-18385	1008	3	indiana	indiana	PROPN
inlawrev-18385	1008	4	board	board	PROPN
inlawrev-18385	1008	5	hearing	hearing	NOUN
inlawrev-18385	1008	6	,	,	PUNCT
inlawrev-18385	1008	7	kildsig	kildsig	NOUN
inlawrev-18385	1008	8	claimed	claim	VERB
inlawrev-18385	1008	9	that	that	SCONJ
inlawrev-18385	1008	10	because	because	SCONJ
inlawrev-18385	1008	11	his	his	PRON
inlawrev-18385	1008	12	2009	2009	NUM
inlawrev-18385	1008	13	assessment	assessment	NOUN
inlawrev-18385	1008	14	was	be	AUX
inlawrev-18385	1008	15	more	more	ADJ
inlawrev-18385	1008	16	than	than	ADP
inlawrev-18385	1008	17	5	5	NUM
inlawrev-18385	1008	18	%	%	NOUN
inlawrev-18385	1008	19	greater	great	ADJ
inlawrev-18385	1008	20	than	than	ADP
inlawrev-18385	1008	21	his	his	PRON
inlawrev-18385	1008	22	2008	2008	NUM
inlawrev-18385	1008	23	assessment	assessment	NOUN
inlawrev-18385	1008	24	,	,	PUNCT
inlawrev-18385	1008	25	the	the	DET
inlawrev-18385	1008	26	assessor	assessor	NOUN
inlawrev-18385	1008	27	bore	bear	VERB
inlawrev-18385	1008	28	the	the	DET
inlawrev-18385	1008	29	burden	burden	NOUN
inlawrev-18385	1008	30	of	of	ADP
inlawrev-18385	1008	31	establishing	establish	VERB
inlawrev-18385	1008	32	the	the	DET
inlawrev-18385	1008	33	validity	validity	NOUN
inlawrev-18385	1008	34	of	of	ADP
inlawrev-18385	1008	35	his	his	PRON
inlawrev-18385	1008	36	2009	2009	NUM
inlawrev-18385	1008	37	assessment	assessment	NOUN
inlawrev-18385	1008	38	pursuant	pursuant	ADJ
inlawrev-18385	1008	39	to	to	ADP
inlawrev-18385	1008	40	indiana	indiana	PROPN
inlawrev-18385	1008	41	code	code	PROPN
inlawrev-18385	1008	42	section	section	NOUN
inlawrev-18385	1008	43	6	6	NUM
inlawrev-18385	1008	44	-	-	SYM
inlawrev-18385	1008	45	1.1	1.1	NUM
inlawrev-18385	1008	46	-	-	PUNCT
inlawrev-18385	1008	47	15	15	NUM
inlawrev-18385	1008	48	-	-	PUNCT
inlawrev-18385	1008	49	1(p	1(p	NUM
inlawrev-18385	1008	50	)	)	PUNCT
inlawrev-18385	1008	51	.	.	PUNCT
inlawrev-18385	1009	1	kildsig	kildsig	PROPN
inlawrev-18385	1009	2	also	also	ADV
inlawrev-18385	1009	3	contended	contend	VERB
inlawrev-18385	1009	4	his	his	PRON
inlawrev-18385	1009	5	assessment	assessment	NOUN
inlawrev-18385	1009	6	was	be	AUX
inlawrev-18385	1009	7	incorrect	incorrect	ADJ
inlawrev-18385	1009	8	because	because	SCONJ
inlawrev-18385	1009	9	11.648	11.648	NUM
inlawrev-18385	1009	10	acres	acre	NOUN
inlawrev-18385	1009	11	were	be	AUX
inlawrev-18385	1009	12	improperly	improperly	ADV
inlawrev-18385	1009	13	classified	classify	VERB
inlawrev-18385	1009	14	as	as	ADP
inlawrev-18385	1009	15	residential	residential	ADJ
inlawrev-18385	1009	16	excess	excess	ADJ
inlawrev-18385	1009	17	acreage	acreage	NOUN
inlawrev-18385	1009	18	rather	rather	ADV
inlawrev-18385	1009	19	than	than	ADP
inlawrev-18385	1009	20	agricultural	agricultural	ADJ
inlawrev-18385	1009	21	land	land	NOUN
inlawrev-18385	1009	22	.	.	PUNCT
inlawrev-18385	1010	1	conversely	conversely	ADV
inlawrev-18385	1010	2	,	,	PUNCT
inlawrev-18385	1010	3	the	the	DET
inlawrev-18385	1010	4	assessor	assessor	NOUN
inlawrev-18385	1010	5	maintained	maintain	VERB
inlawrev-18385	1010	6	the	the	DET
inlawrev-18385	1010	7	classification	classification	NOUN
inlawrev-18385	1010	8	was	be	AUX
inlawrev-18385	1010	9	proper	proper	ADJ
inlawrev-18385	1010	10	because	because	SCONJ
inlawrev-18385	1010	11	kildsig	kildsig	NOUN
inlawrev-18385	1010	12	did	do	AUX
inlawrev-18385	1010	13	not	not	PART
inlawrev-18385	1010	14	use	use	VERB
inlawrev-18385	1010	15	his	his	PRON
inlawrev-18385	1010	16	land	land	NOUN
inlawrev-18385	1010	17	for	for	ADP
inlawrev-18385	1010	18	any	any	DET
inlawrev-18385	1010	19	qualifying	qualify	VERB
inlawrev-18385	1010	20	agricultural	agricultural	ADJ
inlawrev-18385	1010	21	purpose	purpose	NOUN
inlawrev-18385	1010	22	.	.	PUNCT
inlawrev-18385	1011	1	the	the	DET
inlawrev-18385	1011	2	indiana	indiana	PROPN
inlawrev-18385	1011	3	board	board	PROPN
inlawrev-18385	1011	4	issued	issue	VERB
inlawrev-18385	1011	5	a	a	DET
inlawrev-18385	1011	6	final	final	ADJ
inlawrev-18385	1011	7	determination	determination	NOUN
inlawrev-18385	1011	8	finding	find	VERB
inlawrev-18385	1011	9	kildsig	kildsig	NOUN
inlawrev-18385	1011	10	bore	bear	VERB
inlawrev-18385	1011	11	the	the	DET
inlawrev-18385	1011	12	burden	burden	NOUN
inlawrev-18385	1011	13	of	of	ADP
inlawrev-18385	1011	14	establishing	establish	VERB
inlawrev-18385	1011	15	the	the	DET
inlawrev-18385	1011	16	invalidity	invalidity	NOUN
inlawrev-18385	1011	17	of	of	ADP
inlawrev-18385	1011	18	his	his	PRON
inlawrev-18385	1011	19	2009	2009	NUM
inlawrev-18385	1011	20	assessment	assessment	NOUN
inlawrev-18385	1011	21	because	because	SCONJ
inlawrev-18385	1011	22	indiana	indiana	PROPN
inlawrev-18385	1011	23	code	code	PROPN
inlawrev-18385	1011	24	section	section	NOUN
inlawrev-18385	1011	25	6	6	NUM
inlawrev-18385	1011	26	-	-	SYM
inlawrev-18385	1011	27	1.1	1.1	NUM
inlawrev-18385	1011	28	-	-	PUNCT
inlawrev-18385	1011	29	15	15	NUM
inlawrev-18385	1011	30	-	-	PUNCT
inlawrev-18385	1011	31	1(p	1(p	NUM
inlawrev-18385	1011	32	)	)	PUNCT
inlawrev-18385	1011	33	applied	apply	VERB
inlawrev-18385	1011	34	exclusively	exclusively	ADV
inlawrev-18385	1011	35	to	to	ADP
inlawrev-18385	1011	36	ptaboa	ptaboa	NOUN
inlawrev-18385	1011	37	proceedings	proceeding	NOUN
inlawrev-18385	1011	38	.	.	PUNCT
inlawrev-18385	1012	1	the	the	DET
inlawrev-18385	1012	2	indiana	indiana	PROPN
inlawrev-18385	1012	3	board	board	PROPN
inlawrev-18385	1012	4	also	also	ADV
inlawrev-18385	1012	5	determined	determine	VERB
inlawrev-18385	1012	6	kildsig	kildsig	NOUN
inlawrev-18385	1012	7	's	's	PART
inlawrev-18385	1012	8	land	land	NOUN
inlawrev-18385	1012	9	classification	classification	NOUN
inlawrev-18385	1012	10	was	be	AUX
inlawrev-18385	1012	11	proper	proper	ADJ
inlawrev-18385	1012	12	and	and	CCONJ
inlawrev-18385	1012	13	upheld	uphold	VERB
inlawrev-18385	1012	14	his	his	PRON
inlawrev-18385	1012	15	assessment	assessment	NOUN
inlawrev-18385	1012	16	.	.	PUNCT
inlawrev-18385	1013	1	kildsig	kildsig	PROPN
inlawrev-18385	1013	2	appealed	appeal	VERB
inlawrev-18385	1013	3	to	to	ADP
inlawrev-18385	1013	4	the	the	DET
inlawrev-18385	1013	5	tax	tax	NOUN
inlawrev-18385	1013	6	court.233	court.233	ADJ
inlawrev-18385	1013	7	on	on	ADP
inlawrev-18385	1013	8	appeal	appeal	NOUN
inlawrev-18385	1013	9	,	,	PUNCT
inlawrev-18385	1013	10	kildsig	kildsig	PROPN
inlawrev-18385	1013	11	contended	contend	VERB
inlawrev-18385	1013	12	the	the	DET
inlawrev-18385	1013	13	indiana	indiana	PROPN
inlawrev-18385	1013	14	board	board	PROPN
inlawrev-18385	1013	15	’s	’s	PART
inlawrev-18385	1013	16	determination	determination	NOUN
inlawrev-18385	1013	17	finding	find	VERB
inlawrev-18385	1013	18	indiana	indiana	PROPN
inlawrev-18385	1013	19	code	code	PROPN
inlawrev-18385	1013	20	section	section	NOUN
inlawrev-18385	1013	21	6	6	NUM
inlawrev-18385	1013	22	-	-	SYM
inlawrev-18385	1013	23	1.1	1.1	NUM
inlawrev-18385	1013	24	-	-	PUNCT
inlawrev-18385	1013	25	15	15	NUM
inlawrev-18385	1013	26	-	-	PUNCT
inlawrev-18385	1013	27	1(p	1(p	NUM
inlawrev-18385	1013	28	)	)	PUNCT
inlawrev-18385	1013	29	applied	apply	VERB
inlawrev-18385	1013	30	exclusively	exclusively	ADV
inlawrev-18385	1013	31	to	to	ADP
inlawrev-18385	1013	32	ptaboa	ptaboa	NOUN
inlawrev-18385	1013	33	proceedings	proceeding	NOUN
inlawrev-18385	1013	34	was	be	AUX
inlawrev-18385	1013	35	incorrect	incorrect	ADJ
inlawrev-18385	1013	36	as	as	ADP
inlawrev-18385	1013	37	a	a	DET
inlawrev-18385	1013	38	matter	matter	NOUN
inlawrev-18385	1013	39	of	of	ADP
inlawrev-18385	1013	40	law.234	law.234	ADJ
inlawrev-18385	1013	41	the	the	DET
inlawrev-18385	1013	42	tax	tax	NOUN
inlawrev-18385	1013	43	court	court	NOUN
inlawrev-18385	1013	44	explained	explain	VERB
inlawrev-18385	1013	45	it	it	PRON
inlawrev-18385	1013	46	had	have	AUX
inlawrev-18385	1013	47	recently	recently	ADV
inlawrev-18385	1013	48	decided	decide	VERB
inlawrev-18385	1013	49	a	a	DET
inlawrev-18385	1013	50	case	case	NOUN
inlawrev-18385	1013	51	finding	find	VERB
inlawrev-18385	1013	52	“	"	PUNCT
inlawrev-18385	1013	53	the	the	DET
inlawrev-18385	1013	54	burden	burden	NOUN
inlawrev-18385	1013	55	-	-	PUNCT
inlawrev-18385	1013	56	shifting	shift	VERB
inlawrev-18385	1013	57	rule	rule	NOUN
inlawrev-18385	1013	58	contained	contain	VERB
inlawrev-18385	1013	59	in	in	ADP
inlawrev-18385	1013	60	indiana	indiana	PROPN
inlawrev-18385	1013	61	code	code	PROPN
inlawrev-18385	1014	1	[	[	X
inlawrev-18385	1014	2	section	section	NOUN
inlawrev-18385	1014	3	]	]	PUNCT
inlawrev-18385	1014	4	6	6	NUM
inlawrev-18385	1014	5	-	-	SYM
inlawrev-18385	1014	6	1.1	1.1	NUM
inlawrev-18385	1014	7	-	-	PUNCT
inlawrev-18385	1014	8	15	15	NUM
inlawrev-18385	1014	9	-	-	PUNCT
inlawrev-18385	1014	10	1(p	1(p	NUM
inlawrev-18385	1014	11	)	)	PUNCT
inlawrev-18385	1014	12	,	,	PUNCT
inlawrev-18385	1014	13	as	as	SCONJ
inlawrev-18385	1014	14	clarified	clarify	VERB
inlawrev-18385	1014	15	by	by	ADP
inlawrev-18385	1014	16	indiana	indiana	PROPN
inlawrev-18385	1014	17	code	code	PROPN
inlawrev-18385	1015	1	[	[	X
inlawrev-18385	1015	2	section	section	NOUN
inlawrev-18385	1015	3	]	]	PUNCT
inlawrev-18385	1015	4	6	6	NUM
inlawrev-18385	1015	5	-	-	SYM
inlawrev-18385	1015	6	1.1	1.1	NUM
inlawrev-18385	1015	7	-	-	PUNCT
inlawrev-18385	1015	8	15	15	NUM
inlawrev-18385	1015	9	-	-	SYM
inlawrev-18385	1015	10	17	17	NUM
inlawrev-18385	1015	11	,	,	PUNCT
inlawrev-18385	1015	12	applied	apply	VERB
inlawrev-18385	1015	13	throughout	throughout	ADP
inlawrev-18385	1015	14	the	the	DET
inlawrev-18385	1015	15	entire	entire	ADJ
inlawrev-18385	1015	16	appeals	appeal	NOUN
inlawrev-18385	1015	17	process	process	NOUN
inlawrev-18385	1015	18	,	,	PUNCT
inlawrev-18385	1015	19	not	not	PART
inlawrev-18385	1015	20	just	just	ADV
inlawrev-18385	1015	21	in	in	ADP
inlawrev-18385	1015	22	the	the	DET
inlawrev-18385	1015	23	initial	initial	ADJ
inlawrev-18385	1015	24	proceedings	proceeding	NOUN
inlawrev-18385	1015	25	.	.	PUNCT
inlawrev-18385	1016	1	”235	”235	PUNCT
inlawrev-18385	1016	2	as	as	ADP
inlawrev-18385	1016	3	such	such	ADJ
inlawrev-18385	1016	4	,	,	PUNCT
inlawrev-18385	1016	5	the	the	DET
inlawrev-18385	1016	6	court	court	NOUN
inlawrev-18385	1016	7	determined	determine	VERB
inlawrev-18385	1016	8	the	the	DET
inlawrev-18385	1016	9	indiana	indiana	PROPN
inlawrev-18385	1016	10	board	board	PROPN
inlawrev-18385	1016	11	’s	’s	PART
inlawrev-18385	1016	12	determination	determination	NOUN
inlawrev-18385	1016	13	that	that	SCONJ
inlawrev-18385	1016	14	indiana	indiana	PROPN
inlawrev-18385	1016	15	code	code	PROPN
inlawrev-18385	1016	16	section	section	NOUN
inlawrev-18385	1016	17	6	6	NUM
inlawrev-18385	1016	18	-	-	SYM
inlawrev-18385	1016	19	1.1	1.1	NUM
inlawrev-18385	1016	20	-	-	PUNCT
inlawrev-18385	1016	21	15	15	NUM
inlawrev-18385	1016	22	-	-	SYM
inlawrev-18385	1016	23	1(p	1(p	NUM
inlawrev-18385	1016	24	)	)	PUNCT
inlawrev-18385	1016	25	did	do	AUX
inlawrev-18385	1016	26	not	not	PART
inlawrev-18385	1016	27	apply	apply	VERB
inlawrev-18385	1016	28	to	to	ADP
inlawrev-18385	1016	29	its	its	PRON
inlawrev-18385	1016	30	proceedings	proceeding	NOUN
inlawrev-18385	1016	31	was	be	AUX
inlawrev-18385	1016	32	contrary	contrary	ADJ
inlawrev-18385	1016	33	to	to	ADP
inlawrev-18385	1016	34	the	the	DET
inlawrev-18385	1016	35	law	law	NOUN
inlawrev-18385	1016	36	.	.	PUNCT
inlawrev-18385	1017	1	next	next	ADV
inlawrev-18385	1017	2	,	,	PUNCT
inlawrev-18385	1017	3	kildsig	kildsig	NOUN
inlawrev-18385	1017	4	claimed	claim	VERB
inlawrev-18385	1017	5	the	the	DET
inlawrev-18385	1017	6	indiana	indiana	PROPN
inlawrev-18385	1017	7	board	board	PROPN
inlawrev-18385	1017	8	's	's	PART
inlawrev-18385	1017	9	determination	determination	NOUN
inlawrev-18385	1017	10	that	that	SCONJ
inlawrev-18385	1017	11	11.648	11.648	NUM
inlawrev-18385	1017	12	acres	acre	NOUN
inlawrev-18385	1017	13	of	of	ADP
inlawrev-18385	1017	14	his	his	PRON
inlawrev-18385	1017	15	land	land	NOUN
inlawrev-18385	1017	16	was	be	AUX
inlawrev-18385	1017	17	“	"	PUNCT
inlawrev-18385	1017	18	excess	excess	ADJ
inlawrev-18385	1017	19	residential	residential	ADJ
inlawrev-18385	1017	20	acreage	acreage	NOUN
inlawrev-18385	1017	21	”	"	PUNCT
inlawrev-18385	1017	22	was	be	AUX
inlawrev-18385	1017	23	not	not	PART
inlawrev-18385	1017	24	supported	support	VERB
inlawrev-18385	1017	25	by	by	ADP
inlawrev-18385	1017	26	228	228	NUM
inlawrev-18385	1017	27	.	.	PUNCT
inlawrev-18385	1018	1	i	i	PRON
inlawrev-18385	1018	2	d.	d.	PROPN
inlawrev-18385	1018	3	229	229	NUM
inlawrev-18385	1018	4	.	.	PUNCT
inlawrev-18385	1019	1	i	i	PRON
inlawrev-18385	1019	2	d.	d.	PROPN
inlawrev-18385	1019	3	at	at	ADP
inlawrev-18385	1019	4	876	876	NUM
inlawrev-18385	1019	5	.	.	PUNCT
inlawrev-18385	1020	1	230	230	NUM
inlawrev-18385	1020	2	.	.	PUNCT
inlawrev-18385	1021	1	i	i	PRON
inlawrev-18385	1021	2	d.	d.	PROPN
inlawrev-18385	1021	3	at	at	ADP
inlawrev-18385	1021	4	876	876	NUM
inlawrev-18385	1021	5	-	-	SYM
inlawrev-18385	1021	6	77	77	NUM
inlawrev-18385	1021	7	.	.	PUNCT
inlawrev-18385	1021	8	231	231	NUM
inlawrev-18385	1021	9	.	.	PUNCT
inlawrev-18385	1022	1	998	998	NUM
inlawrev-18385	1022	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1022	3	764	764	NUM
inlawrev-18385	1022	4	(	(	PUNCT
inlawrev-18385	1022	5	ind	ind	NOUN
inlawrev-18385	1022	6	.	.	PUNCT
inlawrev-18385	1023	1	t.c	t.c	PROPN
inlawrev-18385	1023	2	.	.	PROPN
inlawrev-18385	1023	3	2013	2013	NUM
inlawrev-18385	1023	4	)	)	PUNCT
inlawrev-18385	1023	5	.	.	PUNCT
inlawrev-18385	1024	1	232	232	X
inlawrev-18385	1024	2	.	.	PUNCT
inlawrev-18385	1025	1	i	i	PRON
inlawrev-18385	1025	2	d.	d.	PROPN
inlawrev-18385	1025	3	at	at	ADP
inlawrev-18385	1025	4	765	765	NUM
inlawrev-18385	1025	5	.	.	PUNCT
inlawrev-18385	1025	6	233	233	NUM
inlawrev-18385	1025	7	.	.	PUNCT
inlawrev-18385	1026	1	i	i	PRON
inlawrev-18385	1026	2	d.	d.	PROPN
inlawrev-18385	1026	3	234	234	NUM
inlawrev-18385	1026	4	.	.	PUNCT
inlawrev-18385	1027	1	i	i	PRON
inlawrev-18385	1027	2	d.	d.	PROPN
inlawrev-18385	1027	3	at	at	ADP
inlawrev-18385	1027	4	766	766	NUM
inlawrev-18385	1027	5	.	.	PROPN
inlawrev-18385	1027	6	235	235	NUM
inlawrev-18385	1027	7	.	.	PUNCT
inlawrev-18385	1028	1	i	i	PRON
inlawrev-18385	1028	2	d.	d.	PROPN
inlawrev-18385	1028	3	(	(	PUNCT
inlawrev-18385	1028	4	citing	cite	VERB
inlawrev-18385	1028	5	orange	orange	PROPN
inlawrev-18385	1028	6	cnty	cnty	PROPN
inlawrev-18385	1028	7	.	.	PUNCT
inlawrev-18385	1029	1	assessor	assessor	NOUN
inlawrev-18385	1029	2	v.	v.	ADP
inlawrev-18385	1029	3	stout	stout	PROPN
inlawrev-18385	1029	4	,	,	PUNCT
inlawrev-18385	1029	5	996	996	NUM
inlawrev-18385	1029	6	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1029	7	871	871	NUM
inlawrev-18385	1029	8	,	,	PUNCT
inlawrev-18385	1029	9	872	872	NUM
inlawrev-18385	1029	10	-	-	SYM
inlawrev-18385	1029	11	75	75	NUM
inlawrev-18385	1029	12	(	(	PUNCT
inlawrev-18385	1029	13	ind	ind	NOUN
inlawrev-18385	1029	14	.	.	PUNCT
inlawrev-18385	1030	1	t.c	t.c	PROPN
inlawrev-18385	1030	2	.	.	PROPN
inlawrev-18385	1030	3	2013	2013	NUM
inlawrev-18385	1030	4	)	)	PUNCT
inlawrev-18385	1030	5	)	)	PUNCT
inlawrev-18385	1030	6	.	.	PUNCT
inlawrev-18385	1031	1	1200	1200	NUM
inlawrev-18385	1031	2	indiana	indiana	PROPN
inlawrev-18385	1031	3	law	law	PROPN
inlawrev-18385	1031	4	review	review	NOUN
inlawrev-18385	1032	1	[	[	X
inlawrev-18385	1032	2	vol	vol	NOUN
inlawrev-18385	1032	3	.	.	PUNCT
inlawrev-18385	1033	1	47:1173	47:1173	NUM
inlawrev-18385	1033	2	substantial	substantial	ADJ
inlawrev-18385	1033	3	evidence	evidence	NOUN
inlawrev-18385	1033	4	.	.	PUNCT
inlawrev-18385	1034	1	the	the	DET
inlawrev-18385	1034	2	tax	tax	NOUN
inlawrev-18385	1034	3	court	court	NOUN
inlawrev-18385	1034	4	noted	note	VERB
inlawrev-18385	1034	5	the	the	DET
inlawrev-18385	1034	6	assessor	assessor	NOUN
inlawrev-18385	1034	7	and	and	CCONJ
inlawrev-18385	1034	8	kildsig	kildsig	NOUN
inlawrev-18385	1034	9	had	have	AUX
inlawrev-18385	1034	10	presented	present	VERB
inlawrev-18385	1034	11	conflicting	conflicting	ADJ
inlawrev-18385	1034	12	evidence	evidence	NOUN
inlawrev-18385	1034	13	at	at	ADP
inlawrev-18385	1034	14	the	the	DET
inlawrev-18385	1034	15	indiana	indiana	PROPN
inlawrev-18385	1034	16	board	board	PROPN
inlawrev-18385	1034	17	hearing	hearing	NOUN
inlawrev-18385	1034	18	,	,	PUNCT
inlawrev-18385	1034	19	and	and	CCONJ
inlawrev-18385	1034	20	the	the	DET
inlawrev-18385	1034	21	indiana	indiana	PROPN
inlawrev-18385	1034	22	board	board	PROPN
inlawrev-18385	1034	23	found	find	VERB
inlawrev-18385	1034	24	the	the	DET
inlawrev-18385	1034	25	assessor	assessor	NOUN
inlawrev-18385	1034	26	's	's	PART
inlawrev-18385	1034	27	evidentiary	evidentiary	ADJ
inlawrev-18385	1034	28	presentation	presentation	NOUN
inlawrev-18385	1034	29	more	more	ADV
inlawrev-18385	1034	30	persuasive.236	persuasive.236	PROPN
inlawrev-18385	1034	31	as	as	ADP
inlawrev-18385	1034	32	such	such	ADJ
inlawrev-18385	1034	33	,	,	PUNCT
inlawrev-18385	1034	34	the	the	DET
inlawrev-18385	1034	35	tax	tax	NOUN
inlawrev-18385	1034	36	court	court	NOUN
inlawrev-18385	1034	37	determined	determine	VERB
inlawrev-18385	1034	38	kildsig	kildsig	NOUN
inlawrev-18385	1034	39	was	be	AUX
inlawrev-18385	1034	40	simply	simply	ADV
inlawrev-18385	1034	41	asking	ask	VERB
inlawrev-18385	1034	42	the	the	DET
inlawrev-18385	1034	43	court	court	NOUN
inlawrev-18385	1034	44	to	to	PART
inlawrev-18385	1034	45	reweigh	reweigh	VERB
inlawrev-18385	1034	46	the	the	DET
inlawrev-18385	1034	47	evidence	evidence	NOUN
inlawrev-18385	1034	48	,	,	PUNCT
inlawrev-18385	1034	49	which	which	PRON
inlawrev-18385	1034	50	it	it	PRON
inlawrev-18385	1034	51	would	would	AUX
inlawrev-18385	1034	52	not	not	PART
inlawrev-18385	1034	53	do.237	do.237	VERB
inlawrev-18385	1034	54	accordingly	accordingly	ADV
inlawrev-18385	1034	55	,	,	PUNCT
inlawrev-18385	1034	56	the	the	DET
inlawrev-18385	1034	57	tax	tax	NOUN
inlawrev-18385	1034	58	court	court	NOUN
inlawrev-18385	1034	59	reversed	reverse	VERB
inlawrev-18385	1034	60	the	the	DET
inlawrev-18385	1034	61	indiana	indiana	PROPN
inlawrev-18385	1034	62	board	board	PROPN
inlawrev-18385	1034	63	’s	’s	PART
inlawrev-18385	1034	64	determination	determination	NOUN
inlawrev-18385	1034	65	with	with	ADP
inlawrev-18385	1034	66	respect	respect	NOUN
inlawrev-18385	1034	67	to	to	ADP
inlawrev-18385	1034	68	the	the	DET
inlawrev-18385	1034	69	application	application	NOUN
inlawrev-18385	1034	70	of	of	ADP
inlawrev-18385	1034	71	indiana	indiana	PROPN
inlawrev-18385	1034	72	code	code	PROPN
inlawrev-18385	1034	73	section	section	NOUN
inlawrev-18385	1034	74	6	6	NUM
inlawrev-18385	1034	75	-	-	SYM
inlawrev-18385	1034	76	1.1	1.1	NUM
inlawrev-18385	1034	77	-	-	PUNCT
inlawrev-18385	1034	78	15	15	NUM
inlawrev-18385	1034	79	-	-	PUNCT
inlawrev-18385	1034	80	1(p	1(p	NUM
inlawrev-18385	1034	81	)	)	PUNCT
inlawrev-18385	1034	82	but	but	CCONJ
inlawrev-18385	1034	83	affirmed	affirm	VERB
inlawrev-18385	1034	84	the	the	DET
inlawrev-18385	1034	85	indiana	indiana	PROPN
inlawrev-18385	1034	86	board	board	PROPN
inlawrev-18385	1034	87	’s	’s	PART
inlawrev-18385	1034	88	determination	determination	NOUN
inlawrev-18385	1034	89	with	with	ADP
inlawrev-18385	1034	90	respect	respect	NOUN
inlawrev-18385	1034	91	to	to	ADP
inlawrev-18385	1034	92	the	the	DET
inlawrev-18385	1034	93	classification	classification	NOUN
inlawrev-18385	1034	94	of	of	ADP
inlawrev-18385	1034	95	kildsig	kildsig	NOUN
inlawrev-18385	1034	96	’s	’s	PART
inlawrev-18385	1034	97	property.238	property.238	NOUN
inlawrev-18385	1034	98	9	9	NUM
inlawrev-18385	1034	99	.	.	PUNCT
inlawrev-18385	1035	1	kellam	kellam	PROPN
inlawrev-18385	1035	2	v.	v.	PROPN
inlawrev-18385	1035	3	fountain	fountain	PROPN
inlawrev-18385	1035	4	county	county	PROPN
inlawrev-18385	1035	5	assessor.239	assessor.239	NOUN
inlawrev-18385	1035	6	—	—	PUNCT
inlawrev-18385	1035	7	in	in	ADP
inlawrev-18385	1035	8	july	july	PROPN
inlawrev-18385	1035	9	2009	2009	NUM
inlawrev-18385	1035	10	,	,	PUNCT
inlawrev-18385	1035	11	roderick	roderick	PROPN
inlawrev-18385	1035	12	e.	e.	PROPN
inlawrev-18385	1035	13	kellam	kellam	PROPN
inlawrev-18385	1035	14	and	and	CCONJ
inlawrev-18385	1035	15	carol	carol	PROPN
inlawrev-18385	1035	16	meyers	meyer	NOUN
inlawrev-18385	1035	17	,	,	PUNCT
inlawrev-18385	1035	18	an	an	DET
inlawrev-18385	1035	19	unmarried	unmarried	ADJ
inlawrev-18385	1035	20	couple	couple	NOUN
inlawrev-18385	1035	21	,	,	PUNCT
inlawrev-18385	1035	22	bought	buy	VERB
inlawrev-18385	1035	23	a	a	DET
inlawrev-18385	1035	24	house	house	NOUN
inlawrev-18385	1035	25	together	together	ADV
inlawrev-18385	1035	26	in	in	ADP
inlawrev-18385	1035	27	fountain	fountain	NOUN
inlawrev-18385	1035	28	county.240	county.240	NOUN
inlawrev-18385	1035	29	when	when	SCONJ
inlawrev-18385	1035	30	applying	apply	VERB
inlawrev-18385	1035	31	for	for	ADP
inlawrev-18385	1035	32	homestead	homestead	NOUN
inlawrev-18385	1035	33	and	and	CCONJ
inlawrev-18385	1035	34	mortgage	mortgage	NOUN
inlawrev-18385	1035	35	deductions	deduction	NOUN
inlawrev-18385	1035	36	at	at	ADP
inlawrev-18385	1035	37	the	the	DET
inlawrev-18385	1035	38	fountain	fountain	NOUN
inlawrev-18385	1035	39	county	county	PROPN
inlawrev-18385	1035	40	auditor	auditor	NOUN
inlawrev-18385	1035	41	’s	’s	PART
inlawrev-18385	1035	42	office	office	NOUN
inlawrev-18385	1035	43	,	,	PUNCT
inlawrev-18385	1035	44	kellam	kellam	PROPN
inlawrev-18385	1035	45	and	and	CCONJ
inlawrev-18385	1035	46	myers	myer	NOUN
inlawrev-18385	1035	47	were	be	AUX
inlawrev-18385	1035	48	instructed	instruct	VERB
inlawrev-18385	1035	49	to	to	PART
inlawrev-18385	1035	50	only	only	ADV
inlawrev-18385	1035	51	print	print	VERB
inlawrev-18385	1035	52	their	their	PRON
inlawrev-18385	1035	53	names	name	NOUN
inlawrev-18385	1035	54	,	,	PUNCT
inlawrev-18385	1035	55	addresses	address	NOUN
inlawrev-18385	1035	56	,	,	PUNCT
inlawrev-18385	1035	57	and	and	CCONJ
inlawrev-18385	1035	58	sign	sign	VERB
inlawrev-18385	1035	59	the	the	DET
inlawrev-18385	1035	60	application	application	NOUN
inlawrev-18385	1035	61	for	for	ADP
inlawrev-18385	1035	62	the	the	DET
inlawrev-18385	1035	63	homestead	homestead	NOUN
inlawrev-18385	1035	64	deduction.241	deduction.241	VERB
inlawrev-18385	1035	65	an	an	DET
inlawrev-18385	1035	66	auditor	auditor	NOUN
inlawrev-18385	1035	67	’s	’s	PART
inlawrev-18385	1035	68	employee	employee	NOUN
inlawrev-18385	1035	69	informed	inform	VERB
inlawrev-18385	1035	70	them	they	PRON
inlawrev-18385	1035	71	the	the	DET
inlawrev-18385	1035	72	auditor	auditor	NOUN
inlawrev-18385	1035	73	’s	’s	PART
inlawrev-18385	1035	74	office	office	NOUN
inlawrev-18385	1035	75	“	"	PUNCT
inlawrev-18385	1035	76	would	would	AUX
inlawrev-18385	1035	77	fill	fill	VERB
inlawrev-18385	1035	78	everything	everything	PRON
inlawrev-18385	1035	79	else	else	ADV
inlawrev-18385	1035	80	out	out	ADP
inlawrev-18385	1035	81	.	.	PUNCT
inlawrev-18385	1035	82	”242	”242	PUNCT
inlawrev-18385	1036	1	as	as	ADP
inlawrev-18385	1036	2	such	such	ADJ
inlawrev-18385	1036	3	,	,	PUNCT
inlawrev-18385	1036	4	neither	neither	CCONJ
inlawrev-18385	1036	5	kellam	kellam	NOUN
inlawrev-18385	1036	6	not	not	PART
inlawrev-18385	1036	7	myers	myers	PROPN
inlawrev-18385	1036	8	filled	fill	VERB
inlawrev-18385	1036	9	out	out	ADP
inlawrev-18385	1036	10	the	the	DET
inlawrev-18385	1036	11	section	section	NOUN
inlawrev-18385	1036	12	on	on	ADP
inlawrev-18385	1036	13	the	the	DET
inlawrev-18385	1036	14	homestead	homestead	NOUN
inlawrev-18385	1036	15	deduction	deduction	NOUN
inlawrev-18385	1036	16	application	application	NOUN
inlawrev-18385	1036	17	pertaining	pertain	VERB
inlawrev-18385	1036	18	to	to	ADP
inlawrev-18385	1036	19	other	other	ADJ
inlawrev-18385	1036	20	properties	property	NOUN
inlawrev-18385	1036	21	owned	own	VERB
inlawrev-18385	1036	22	by	by	ADP
inlawrev-18385	1036	23	the	the	DET
inlawrev-18385	1036	24	applicant	applicant	NOUN
inlawrev-18385	1036	25	in	in	ADP
inlawrev-18385	1036	26	other	other	ADJ
inlawrev-18385	1036	27	counties	county	NOUN
inlawrev-18385	1036	28	.	.	PUNCT
inlawrev-18385	1037	1	kellam	kellam	PROPN
inlawrev-18385	1037	2	and	and	CCONJ
inlawrev-18385	1037	3	myers	myers	PROPN
inlawrev-18385	1037	4	were	be	AUX
inlawrev-18385	1037	5	instructed	instruct	VERB
inlawrev-18385	1037	6	to	to	PART
inlawrev-18385	1037	7	complete	complete	VERB
inlawrev-18385	1037	8	the	the	DET
inlawrev-18385	1037	9	entire	entire	ADJ
inlawrev-18385	1037	10	mortgage	mortgage	NOUN
inlawrev-18385	1037	11	deduction	deduction	NOUN
inlawrev-18385	1037	12	application	application	NOUN
inlawrev-18385	1037	13	,	,	PUNCT
inlawrev-18385	1037	14	which	which	PRON
inlawrev-18385	1037	15	required	require	VERB
inlawrev-18385	1037	16	them	they	PRON
inlawrev-18385	1037	17	to	to	PART
inlawrev-18385	1037	18	list	list	VERB
inlawrev-18385	1037	19	the	the	DET
inlawrev-18385	1037	20	other	other	ADJ
inlawrev-18385	1037	21	properties	property	NOUN
inlawrev-18385	1037	22	they	they	PRON
inlawrev-18385	1037	23	owned	own	VERB
inlawrev-18385	1037	24	in	in	ADP
inlawrev-18385	1037	25	indiana	indiana	PROPN
inlawrev-18385	1037	26	.	.	PUNCT
inlawrev-18385	1038	1	kellam	kellam	PROPN
inlawrev-18385	1038	2	received	receive	VERB
inlawrev-18385	1038	3	a	a	DET
inlawrev-18385	1038	4	homestead	homestead	NOUN
inlawrev-18385	1038	5	deduction	deduction	NOUN
inlawrev-18385	1038	6	on	on	ADP
inlawrev-18385	1038	7	the	the	DET
inlawrev-18385	1038	8	fountain	fountain	NOUN
inlawrev-18385	1038	9	county	county	NOUN
inlawrev-18385	1038	10	property	property	NOUN
inlawrev-18385	1038	11	in	in	ADP
inlawrev-18385	1038	12	2009	2009	NUM
inlawrev-18385	1038	13	and	and	CCONJ
inlawrev-18385	1038	14	the	the	DET
inlawrev-18385	1038	15	march	march	PROPN
inlawrev-18385	1038	16	2011	2011	NUM
inlawrev-18385	1038	17	fountain	fountain	NOUN
inlawrev-18385	1038	18	county	county	NOUN
inlawrev-18385	1038	19	property	property	NOUN
inlawrev-18385	1038	20	tax	tax	NOUN
inlawrev-18385	1038	21	statement	statement	NOUN
inlawrev-18385	1038	22	included	include	VERB
inlawrev-18385	1038	23	the	the	DET
inlawrev-18385	1038	24	homestead	homestead	NOUN
inlawrev-18385	1038	25	deduction	deduction	NOUN
inlawrev-18385	1038	26	for	for	ADP
inlawrev-18385	1038	27	the	the	DET
inlawrev-18385	1038	28	2010	2010	NUM
inlawrev-18385	1038	29	tax	tax	NOUN
inlawrev-18385	1038	30	year	year	NOUN
inlawrev-18385	1038	31	as	as	ADV
inlawrev-18385	1038	32	well	well	ADV
inlawrev-18385	1038	33	.	.	PUNCT
inlawrev-18385	1039	1	on	on	ADP
inlawrev-18385	1039	2	march	march	PROPN
inlawrev-18385	1039	3	16	16	NUM
inlawrev-18385	1039	4	,	,	PUNCT
inlawrev-18385	1039	5	2011	2011	NUM
inlawrev-18385	1039	6	,	,	PUNCT
inlawrev-18385	1039	7	“	"	PUNCT
inlawrev-18385	1039	8	the	the	DET
inlawrev-18385	1039	9	fountain	fountain	NOUN
inlawrev-18385	1039	10	county	county	NOUN
inlawrev-18385	1039	11	treasurer	treasurer	NOUN
inlawrev-18385	1039	12	sent	send	VERB
inlawrev-18385	1039	13	a	a	DET
inlawrev-18385	1039	14	letter	letter	NOUN
inlawrev-18385	1039	15	to	to	ADP
inlawrev-18385	1039	16	kellam	kellam	PROPN
inlawrev-18385	1039	17	and	and	CCONJ
inlawrev-18385	1039	18	myers	myer	NOUN
inlawrev-18385	1039	19	stating	state	VERB
inlawrev-18385	1039	20	that	that	SCONJ
inlawrev-18385	1039	21	the	the	DET
inlawrev-18385	1039	22	‘	'	PUNCT
inlawrev-18385	1039	23	assessor	assessor	NOUN
inlawrev-18385	1039	24	has	have	AUX
inlawrev-18385	1039	25	requested	request	VERB
inlawrev-18385	1039	26	a	a	DET
inlawrev-18385	1039	27	c	c	NOUN
inlawrev-18385	1039	28	of	of	ADP
inlawrev-18385	1039	29	e	e	NOUN
inlawrev-18385	1039	30	to	to	PART
inlawrev-18385	1039	31	correct	correct	VERB
inlawrev-18385	1039	32	your	your	PRON
inlawrev-18385	1039	33	parcel	parcel	NOUN
inlawrev-18385	1039	34	’	'	PUNCT
inlawrev-18385	1039	35	.	.	PUNCT
inlawrev-18385	1039	36	.	.	PUNCT
inlawrev-18385	1039	37	.	.	PUNCT
inlawrev-18385	1040	1	[	[	X
inlawrev-18385	1040	2	and	and	CCONJ
inlawrev-18385	1040	3	]	]	X
inlawrev-18385	1040	4	‘	'	PUNCT
inlawrev-18385	1040	5	a	a	DET
inlawrev-18385	1040	6	new	new	ADJ
inlawrev-18385	1040	7	tax	tax	NOUN
inlawrev-18385	1040	8	statement	statement	NOUN
inlawrev-18385	1040	9	[	[	X
inlawrev-18385	1040	10	is	be	AUX
inlawrev-18385	1040	11	enclosed	enclose	VERB
inlawrev-18385	1040	12	]	]	PUNCT
inlawrev-18385	1040	13	for	for	ADP
inlawrev-18385	1040	14	the	the	DET
inlawrev-18385	1040	15	above	above	ADJ
inlawrev-18385	1040	16	mentioned	mention	VERB
inlawrev-18385	1040	17	parcel	parcel	NOUN
inlawrev-18385	1040	18	.	.	PUNCT
inlawrev-18385	1041	1	’”243	’”243	PROPN
inlawrev-18385	1041	2	the	the	DET
inlawrev-18385	1041	3	new	new	ADJ
inlawrev-18385	1041	4	property	property	NOUN
inlawrev-18385	1041	5	tax	tax	NOUN
inlawrev-18385	1041	6	statement	statement	NOUN
inlawrev-18385	1041	7	did	do	AUX
inlawrev-18385	1041	8	not	not	PART
inlawrev-18385	1041	9	include	include	VERB
inlawrev-18385	1041	10	the	the	DET
inlawrev-18385	1041	11	homestead	homestead	NOUN
inlawrev-18385	1041	12	deduction	deduction	NOUN
inlawrev-18385	1041	13	,	,	PUNCT
inlawrev-18385	1041	14	and	and	CCONJ
inlawrev-18385	1041	15	kellam	kellam	PROPN
inlawrev-18385	1041	16	was	be	AUX
inlawrev-18385	1041	17	informed	inform	VERB
inlawrev-18385	1041	18	it	it	PRON
inlawrev-18385	1041	19	was	be	AUX
inlawrev-18385	1041	20	because	because	SCONJ
inlawrev-18385	1041	21	he	he	PRON
inlawrev-18385	1041	22	still	still	ADV
inlawrev-18385	1041	23	had	have	VERB
inlawrev-18385	1041	24	a	a	DET
inlawrev-18385	1041	25	homestead	homestead	NOUN
inlawrev-18385	1041	26	deduction	deduction	NOUN
inlawrev-18385	1041	27	on	on	ADP
inlawrev-18385	1041	28	his	his	PRON
inlawrev-18385	1041	29	wells	wells	PROPN
inlawrev-18385	1041	30	county	county	NOUN
inlawrev-18385	1041	31	property	property	NOUN
inlawrev-18385	1041	32	.	.	PUNCT
inlawrev-18385	1042	1	on	on	ADP
inlawrev-18385	1042	2	may	may	PROPN
inlawrev-18385	1042	3	9	9	NUM
inlawrev-18385	1042	4	,	,	PUNCT
inlawrev-18385	1042	5	2011	2011	NUM
inlawrev-18385	1042	6	,	,	PUNCT
inlawrev-18385	1042	7	kellam	kellam	PROPN
inlawrev-18385	1042	8	“	"	PUNCT
inlawrev-18385	1042	9	faxed	fax	VERB
inlawrev-18385	1042	10	the	the	DET
inlawrev-18385	1042	11	fountain	fountain	NOUN
inlawrev-18385	1042	12	county	county	NOUN
inlawrev-18385	1042	13	assessor	assessor	NOUN
inlawrev-18385	1042	14	a	a	DET
inlawrev-18385	1042	15	‘	'	PUNCT
inlawrev-18385	1042	16	corrected	correct	VERB
inlawrev-18385	1042	17	’	'	PUNCT
inlawrev-18385	1042	18	wells	wells	PROPN
inlawrev-18385	1042	19	county	county	PROPN
inlawrev-18385	1042	20	property	property	NOUN
inlawrev-18385	1042	21	tax	tax	NOUN
inlawrev-18385	1042	22	statement	statement	NOUN
inlawrev-18385	1042	23	indicating	indicate	VERB
inlawrev-18385	1042	24	that	that	SCONJ
inlawrev-18385	1042	25	he	he	PRON
inlawrev-18385	1042	26	had	have	AUX
inlawrev-18385	1042	27	successfully	successfully	ADV
inlawrev-18385	1042	28	removed	remove	VERB
inlawrev-18385	1042	29	the	the	DET
inlawrev-18385	1042	30	wells	wells	PROPN
inlawrev-18385	1042	31	county	county	PROPN
inlawrev-18385	1042	32	homestead	homestead	NOUN
inlawrev-18385	1042	33	deduction	deduction	NOUN
inlawrev-18385	1042	34	.	.	PUNCT
inlawrev-18385	1042	35	”244	”244	PUNCT
inlawrev-18385	1043	1	regardless	regardless	ADV
inlawrev-18385	1043	2	,	,	PUNCT
inlawrev-18385	1043	3	the	the	DET
inlawrev-18385	1043	4	auditor	auditor	NOUN
inlawrev-18385	1043	5	denied	deny	VERB
inlawrev-18385	1043	6	kellam	kellam	PROPN
inlawrev-18385	1043	7	’s	’s	PART
inlawrev-18385	1043	8	homestead	homestead	NOUN
inlawrev-18385	1043	9	deduction	deduction	NOUN
inlawrev-18385	1043	10	because	because	SCONJ
inlawrev-18385	1043	11	“	"	PUNCT
inlawrev-18385	1043	12	myers	myer	NOUN
inlawrev-18385	1043	13	already	already	ADV
inlawrev-18385	1043	14	had	have	VERB
inlawrev-18385	1043	15	a	a	DET
inlawrev-18385	1043	16	homestead	homestead	NOUN
inlawrev-18385	1043	17	deduction	deduction	NOUN
inlawrev-18385	1043	18	on	on	ADP
inlawrev-18385	1043	19	her	her	PRON
inlawrev-18385	1043	20	grant	grant	NOUN
inlawrev-18385	1043	21	county	county	NOUN
inlawrev-18385	1043	22	residence	residence	NOUN
inlawrev-18385	1043	23	and	and	CCONJ
inlawrev-18385	1043	24	had	have	AUX
inlawrev-18385	1043	25	signed	sign	VERB
inlawrev-18385	1043	26	the	the	DET
inlawrev-18385	1043	27	fountain	fountain	NOUN
inlawrev-18385	1043	28	county	county	NOUN
inlawrev-18385	1043	29	application	application	NOUN
inlawrev-18385	1043	30	.	.	PUNCT
inlawrev-18385	1044	1	”245	”245	PROPN
inlawrev-18385	1044	2	kellam	kellam	PROPN
inlawrev-18385	1044	3	filed	file	VERB
inlawrev-18385	1044	4	a	a	DET
inlawrev-18385	1044	5	petition	petition	NOUN
inlawrev-18385	1044	6	for	for	ADP
inlawrev-18385	1044	7	correction	correction	NOUN
inlawrev-18385	1044	8	of	of	ADP
inlawrev-18385	1044	9	error	error	NOUN
inlawrev-18385	1044	10	but	but	CCONJ
inlawrev-18385	1044	11	the	the	DET
inlawrev-18385	1044	12	fountain	fountain	NOUN
inlawrev-18385	1044	13	county	county	NOUN
inlawrev-18385	1044	14	ptaboa	ptaboa	NOUN
inlawrev-18385	1044	15	denied	deny	VERB
inlawrev-18385	1044	16	the	the	DET
inlawrev-18385	1044	17	petition	petition	NOUN
inlawrev-18385	1044	18	.	.	PUNCT
inlawrev-18385	1045	1	kellam	kellam	PROPN
inlawrev-18385	1045	2	appealed	appeal	VERB
inlawrev-18385	1045	3	to	to	ADP
inlawrev-18385	1045	4	the	the	DET
inlawrev-18385	1045	5	indiana	indiana	PROPN
inlawrev-18385	1045	6	board	board	PROPN
inlawrev-18385	1045	7	,	,	PUNCT
inlawrev-18385	1045	8	a	a	DET
inlawrev-18385	1045	9	hearing	hearing	NOUN
inlawrev-18385	1045	10	was	be	AUX
inlawrev-18385	1045	11	conducted	conduct	VERB
inlawrev-18385	1045	12	,	,	PUNCT
inlawrev-18385	1045	13	and	and	CCONJ
inlawrev-18385	1045	14	a	a	DET
inlawrev-18385	1045	15	236	236	NUM
inlawrev-18385	1045	16	.	.	PUNCT
inlawrev-18385	1046	1	i	i	PRON
inlawrev-18385	1046	2	d.	d.	PROPN
inlawrev-18385	1046	3	at	at	ADP
inlawrev-18385	1046	4	766	766	NUM
inlawrev-18385	1046	5	-	-	SYM
inlawrev-18385	1046	6	67	67	NUM
inlawrev-18385	1046	7	.	.	PUNCT
inlawrev-18385	1046	8	237	237	NUM
inlawrev-18385	1046	9	.	.	PUNCT
inlawrev-18385	1047	1	i	i	PRON
inlawrev-18385	1047	2	d.	d.	PROPN
inlawrev-18385	1047	3	at	at	ADP
inlawrev-18385	1047	4	767	767	NUM
inlawrev-18385	1047	5	.	.	PUNCT
inlawrev-18385	1048	1	238	238	NUM
inlawrev-18385	1048	2	.	.	PUNCT
inlawrev-18385	1049	1	i	i	PRON
inlawrev-18385	1049	2	d.	d.	PROPN
inlawrev-18385	1049	3	239	239	NUM
inlawrev-18385	1049	4	.	.	PUNCT
inlawrev-18385	1050	1	999	999	NUM
inlawrev-18385	1050	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1050	3	120	120	NUM
inlawrev-18385	1050	4	(	(	PUNCT
inlawrev-18385	1050	5	ind	ind	NOUN
inlawrev-18385	1050	6	.	.	PUNCT
inlawrev-18385	1051	1	t.c	t.c	PROPN
inlawrev-18385	1051	2	.	.	PROPN
inlawrev-18385	1051	3	2013	2013	NUM
inlawrev-18385	1051	4	)	)	PUNCT
inlawrev-18385	1051	5	.	.	PUNCT
inlawrev-18385	1052	1	240	240	NUM
inlawrev-18385	1052	2	.	.	PUNCT
inlawrev-18385	1053	1	i	i	PRON
inlawrev-18385	1053	2	d.	d.	PROPN
inlawrev-18385	1053	3	at	at	ADP
inlawrev-18385	1053	4	120	120	NUM
inlawrev-18385	1053	5	-	-	SYM
inlawrev-18385	1053	6	21	21	NUM
inlawrev-18385	1053	7	.	.	PUNCT
inlawrev-18385	1054	1	241	241	X
inlawrev-18385	1054	2	.	.	PUNCT
inlawrev-18385	1055	1	i	i	PRON
inlawrev-18385	1055	2	d	d	PROPN
inlawrev-18385	1055	3	at	at	ADP
inlawrev-18385	1055	4	121	121	NUM
inlawrev-18385	1055	5	.	.	PUNCT
inlawrev-18385	1055	6	242	242	NUM
inlawrev-18385	1055	7	.	.	PUNCT
inlawrev-18385	1056	1	i	i	PRON
inlawrev-18385	1056	2	d.	d.	PROPN
inlawrev-18385	1056	3	243	243	NUM
inlawrev-18385	1056	4	.	.	PUNCT
inlawrev-18385	1057	1	i	i	PRON
inlawrev-18385	1057	2	d.	d.	PROPN
inlawrev-18385	1057	3	244	244	NUM
inlawrev-18385	1057	4	.	.	PUNCT
inlawrev-18385	1058	1	i	i	PRON
inlawrev-18385	1058	2	d.	d.	PROPN
inlawrev-18385	1058	3	245	245	NUM
inlawrev-18385	1058	4	.	.	PUNCT
inlawrev-18385	1059	1	i	i	PRON
inlawrev-18385	1059	2	d.	d.	PROPN
inlawrev-18385	1059	3	2014	2014	NUM
inlawrev-18385	1059	4	]	]	PUNCT
inlawrev-18385	1060	1	taxation	taxation	NOUN
inlawrev-18385	1060	2	1201	1201	NUM
inlawrev-18385	1060	3	final	final	ADJ
inlawrev-18385	1060	4	determination	determination	NOUN
inlawrev-18385	1060	5	was	be	AUX
inlawrev-18385	1060	6	issued	issue	VERB
inlawrev-18385	1060	7	denying	deny	VERB
inlawrev-18385	1060	8	kellam	kellam	PROPN
inlawrev-18385	1060	9	’s	’s	PART
inlawrev-18385	1060	10	deduction.246	deduction.246	PROPN
inlawrev-18385	1060	11	kellam	kellam	PROPN
inlawrev-18385	1060	12	subsequently	subsequently	ADV
inlawrev-18385	1060	13	appealed	appeal	VERB
inlawrev-18385	1060	14	to	to	ADP
inlawrev-18385	1060	15	the	the	DET
inlawrev-18385	1060	16	tax	tax	NOUN
inlawrev-18385	1060	17	court.247	court.247	NOUN
inlawrev-18385	1060	18	on	on	ADP
inlawrev-18385	1060	19	appeal	appeal	NOUN
inlawrev-18385	1060	20	,	,	PUNCT
inlawrev-18385	1060	21	kellam	kellam	PROPN
inlawrev-18385	1060	22	argued	argue	VERB
inlawrev-18385	1060	23	the	the	DET
inlawrev-18385	1060	24	indiana	indiana	PROPN
inlawrev-18385	1060	25	board	board	PROPN
inlawrev-18385	1060	26	’s	’s	PART
inlawrev-18385	1060	27	final	final	ADJ
inlawrev-18385	1060	28	determination	determination	NOUN
inlawrev-18385	1060	29	was	be	AUX
inlawrev-18385	1060	30	unsupported	unsupported	ADJ
inlawrev-18385	1060	31	by	by	ADP
inlawrev-18385	1060	32	substantial	substantial	ADJ
inlawrev-18385	1060	33	evidence	evidence	NOUN
inlawrev-18385	1060	34	and	and	CCONJ
inlawrev-18385	1060	35	contrary	contrary	ADJ
inlawrev-18385	1060	36	to	to	ADP
inlawrev-18385	1060	37	the	the	DET
inlawrev-18385	1060	38	law.248	law.248	NOUN
inlawrev-18385	1060	39	the	the	DET
inlawrev-18385	1060	40	tax	tax	NOUN
inlawrev-18385	1060	41	court	court	NOUN
inlawrev-18385	1060	42	agreed	agree	VERB
inlawrev-18385	1060	43	,	,	PUNCT
inlawrev-18385	1060	44	finding	find	VERB
inlawrev-18385	1060	45	the	the	DET
inlawrev-18385	1060	46	indiana	indiana	PROPN
inlawrev-18385	1060	47	board	board	PROPN
inlawrev-18385	1060	48	incorrectly	incorrectly	ADV
inlawrev-18385	1060	49	determined	determine	VERB
inlawrev-18385	1060	50	kellam	kellam	PROPN
inlawrev-18385	1060	51	was	be	AUX
inlawrev-18385	1060	52	not	not	PART
inlawrev-18385	1060	53	individually	individually	ADV
inlawrev-18385	1060	54	eligible	eligible	ADJ
inlawrev-18385	1060	55	for	for	ADP
inlawrev-18385	1060	56	a	a	DET
inlawrev-18385	1060	57	homestead	homestead	NOUN
inlawrev-18385	1060	58	deduction	deduction	NOUN
inlawrev-18385	1060	59	on	on	ADP
inlawrev-18385	1060	60	the	the	DET
inlawrev-18385	1060	61	co	co	ADJ
inlawrev-18385	1060	62	-	-	ADJ
inlawrev-18385	1060	63	owned	own	VERB
inlawrev-18385	1060	64	fountain	fountain	NOUN
inlawrev-18385	1060	65	county	county	NOUN
inlawrev-18385	1060	66	property.249	property.249	ADP
inlawrev-18385	1060	67	the	the	DET
inlawrev-18385	1060	68	court	court	NOUN
inlawrev-18385	1060	69	determined	determine	VERB
inlawrev-18385	1060	70	kellam	kellam	PROPN
inlawrev-18385	1060	71	presented	present	VERB
inlawrev-18385	1060	72	sufficient	sufficient	ADJ
inlawrev-18385	1060	73	evidence	evidence	NOUN
inlawrev-18385	1060	74	he	he	PRON
inlawrev-18385	1060	75	was	be	AUX
inlawrev-18385	1060	76	eligible	eligible	ADJ
inlawrev-18385	1060	77	for	for	ADP
inlawrev-18385	1060	78	a	a	DET
inlawrev-18385	1060	79	homestead	homestead	NOUN
inlawrev-18385	1060	80	deduction	deduction	NOUN
inlawrev-18385	1060	81	for	for	ADP
inlawrev-18385	1060	82	the	the	DET
inlawrev-18385	1060	83	fountain	fountain	NOUN
inlawrev-18385	1060	84	county	county	NOUN
inlawrev-18385	1060	85	property.250	property.250	NOUN
inlawrev-18385	1060	86	specifically	specifically	ADV
inlawrev-18385	1060	87	,	,	PUNCT
inlawrev-18385	1060	88	kellam	kellam	PROPN
inlawrev-18385	1060	89	presented	present	VERB
inlawrev-18385	1060	90	a	a	DET
inlawrev-18385	1060	91	document	document	NOUN
inlawrev-18385	1060	92	demonstrating	demonstrate	VERB
inlawrev-18385	1060	93	he	he	PRON
inlawrev-18385	1060	94	did	do	AUX
inlawrev-18385	1060	95	not	not	PART
inlawrev-18385	1060	96	receive	receive	VERB
inlawrev-18385	1060	97	a	a	DET
inlawrev-18385	1060	98	homestead	homestead	NOUN
inlawrev-18385	1060	99	deduction	deduction	NOUN
inlawrev-18385	1060	100	for	for	ADP
inlawrev-18385	1060	101	his	his	PRON
inlawrev-18385	1060	102	wells	wells	PROPN
inlawrev-18385	1060	103	county	county	NOUN
inlawrev-18385	1060	104	property	property	NOUN
inlawrev-18385	1060	105	in	in	ADP
inlawrev-18385	1060	106	2010	2010	NUM
inlawrev-18385	1060	107	.	.	PUNCT
inlawrev-18385	1061	1	“	"	PUNCT
inlawrev-18385	1061	2	[	[	X
inlawrev-18385	1061	3	a]lthough	a]lthough	ADP
inlawrev-18385	1061	4	the	the	DET
inlawrev-18385	1061	5	document	document	NOUN
inlawrev-18385	1061	6	indicated	indicate	VERB
inlawrev-18385	1061	7	that	that	SCONJ
inlawrev-18385	1061	8	[	[	X
inlawrev-18385	1061	9	kellam	kellam	X
inlawrev-18385	1061	10	]	]	PUNCT
inlawrev-18385	1061	11	received	receive	VERB
inlawrev-18385	1061	12	a	a	DET
inlawrev-18385	1061	13	$	$	SYM
inlawrev-18385	1061	14	29,760	29,760	NUM
inlawrev-18385	1061	15	homestead	homestead	NOUN
inlawrev-18385	1061	16	deduction	deduction	NOUN
inlawrev-18385	1061	17	in	in	ADP
inlawrev-18385	1061	18	2010	2010	NUM
inlawrev-18385	1061	19	[	[	PUNCT
inlawrev-18385	1061	20	for	for	ADP
inlawrev-18385	1061	21	the	the	DET
inlawrev-18385	1061	22	wells	wells	PROPN
inlawrev-18385	1061	23	county	county	PROPN
inlawrev-18385	1061	24	property	property	NOUN
inlawrev-18385	1061	25	]	]	PUNCT
inlawrev-18385	1061	26	,	,	PUNCT
inlawrev-18385	1061	27	it	it	PRON
inlawrev-18385	1061	28	also	also	ADV
inlawrev-18385	1061	29	showed	show	VERB
inlawrev-18385	1061	30	that	that	SCONJ
inlawrev-18385	1061	31	he	he	PRON
inlawrev-18385	1061	32	paid	pay	VERB
inlawrev-18385	1061	33	$	$	SYM
inlawrev-18385	1061	34	477.08	477.08	NUM
inlawrev-18385	1061	35	in	in	ADP
inlawrev-18385	1061	36	property	property	NOUN
inlawrev-18385	1061	37	taxes	taxis	NOUN
inlawrev-18385	1061	38	:	:	PUNCT
inlawrev-18385	1061	39	the	the	DET
inlawrev-18385	1061	40	total	total	ADJ
inlawrev-18385	1061	41	amount	amount	NOUN
inlawrev-18385	1061	42	of	of	ADP
inlawrev-18385	1061	43	property	property	NOUN
inlawrev-18385	1061	44	tax	tax	NOUN
inlawrev-18385	1061	45	due	due	ADJ
inlawrev-18385	1061	46	if	if	SCONJ
inlawrev-18385	1061	47	the	the	DET
inlawrev-18385	1061	48	$	$	SYM
inlawrev-18385	1061	49	29,760	29,760	NUM
inlawrev-18385	1061	50	homestead	homestead	NOUN
inlawrev-18385	1061	51	deduction	deduction	NOUN
inlawrev-18385	1061	52	was	be	AUX
inlawrev-18385	1061	53	not	not	PART
inlawrev-18385	1061	54	applied	apply	VERB
inlawrev-18385	1061	55	.	.	PUNCT
inlawrev-18385	1062	1	”251	”251	NOUN
inlawrev-18385	1062	2	at	at	ADP
inlawrev-18385	1062	3	the	the	DET
inlawrev-18385	1062	4	indiana	indiana	PROPN
inlawrev-18385	1062	5	board	board	PROPN
inlawrev-18385	1062	6	hearing	hearing	PROPN
inlawrev-18385	1062	7	,	,	PUNCT
inlawrev-18385	1062	8	the	the	DET
inlawrev-18385	1062	9	assessor	assessor	NOUN
inlawrev-18385	1062	10	agreed	agree	VERB
inlawrev-18385	1062	11	with	with	ADP
inlawrev-18385	1062	12	kellam	kellam	PROPN
inlawrev-18385	1062	13	and	and	CCONJ
inlawrev-18385	1062	14	presented	present	VERB
inlawrev-18385	1062	15	no	no	DET
inlawrev-18385	1062	16	contradictory	contradictory	ADJ
inlawrev-18385	1062	17	evidence	evidence	NOUN
inlawrev-18385	1062	18	.	.	PUNCT
inlawrev-18385	1063	1	as	as	ADP
inlawrev-18385	1063	2	such	such	ADJ
inlawrev-18385	1063	3	,	,	PUNCT
inlawrev-18385	1063	4	the	the	DET
inlawrev-18385	1063	5	court	court	NOUN
inlawrev-18385	1063	6	determined	determine	VERB
inlawrev-18385	1063	7	“	"	PUNCT
inlawrev-18385	1063	8	a	a	DET
inlawrev-18385	1063	9	finding	finding	NOUN
inlawrev-18385	1063	10	that	that	SCONJ
inlawrev-18385	1063	11	kellam	kellam	PROPN
inlawrev-18385	1063	12	did	do	AUX
inlawrev-18385	1063	13	not	not	PART
inlawrev-18385	1063	14	qualify	qualify	VERB
inlawrev-18385	1063	15	for	for	ADP
inlawrev-18385	1063	16	a	a	DET
inlawrev-18385	1063	17	homestead	homestead	NOUN
inlawrev-18385	1063	18	deduction	deduction	NOUN
inlawrev-18385	1063	19	on	on	ADP
inlawrev-18385	1063	20	the	the	DET
inlawrev-18385	1063	21	2010	2010	NUM
inlawrev-18385	1063	22	fountain	fountain	NOUN
inlawrev-18385	1063	23	county	county	NOUN
inlawrev-18385	1063	24	property	property	NOUN
inlawrev-18385	1063	25	because	because	SCONJ
inlawrev-18385	1063	26	he	he	PRON
inlawrev-18385	1063	27	had	have	VERB
inlawrev-18385	1063	28	a	a	DET
inlawrev-18385	1063	29	2010	2010	NUM
inlawrev-18385	1063	30	homestead	homestead	NOUN
inlawrev-18385	1063	31	deduction	deduction	NOUN
inlawrev-18385	1063	32	on	on	ADP
inlawrev-18385	1063	33	a	a	DET
inlawrev-18385	1063	34	wells	wells	PROPN
inlawrev-18385	1063	35	county	county	NOUN
inlawrev-18385	1063	36	property	property	NOUN
inlawrev-18385	1063	37	is	be	AUX
inlawrev-18385	1063	38	unsupported	unsupported	ADJ
inlawrev-18385	1063	39	by	by	ADP
inlawrev-18385	1063	40	substantial	substantial	ADJ
inlawrev-18385	1063	41	or	or	CCONJ
inlawrev-18385	1063	42	reliable	reliable	ADJ
inlawrev-18385	1063	43	evidence	evidence	NOUN
inlawrev-18385	1063	44	.	.	PUNCT
inlawrev-18385	1064	1	”252	”252	PROPN
inlawrev-18385	1064	2	accordingly	accordingly	ADV
inlawrev-18385	1064	3	,	,	PUNCT
inlawrev-18385	1064	4	the	the	DET
inlawrev-18385	1064	5	tax	tax	NOUN
inlawrev-18385	1064	6	court	court	NOUN
inlawrev-18385	1064	7	reversed	reverse	VERB
inlawrev-18385	1064	8	and	and	CCONJ
inlawrev-18385	1064	9	remanded	remand	VERB
inlawrev-18385	1064	10	the	the	DET
inlawrev-18385	1064	11	indiana	indiana	PROPN
inlawrev-18385	1064	12	board	board	PROPN
inlawrev-18385	1064	13	’s	’s	PART
inlawrev-18385	1064	14	final	final	ADJ
inlawrev-18385	1064	15	determination	determination	NOUN
inlawrev-18385	1064	16	.	.	PUNCT
inlawrev-18385	1065	1	10	10	NUM
inlawrev-18385	1065	2	.	.	PUNCT
inlawrev-18385	1066	1	hutcherson	hutcherson	PROPN
inlawrev-18385	1066	2	v.	v.	PROPN
inlawrev-18385	1066	3	ward.253	ward.253	PROPN
inlawrev-18385	1066	4	—	—	PUNCT
inlawrev-18385	1066	5	in	in	ADP
inlawrev-18385	1066	6	may	may	PROPN
inlawrev-18385	1066	7	2003	2003	NUM
inlawrev-18385	1066	8	,	,	PUNCT
inlawrev-18385	1066	9	the	the	DET
inlawrev-18385	1066	10	hutchersons	hutcherson	NOUN
inlawrev-18385	1066	11	filed	file	VERB
inlawrev-18385	1066	12	for	for	ADP
inlawrev-18385	1066	13	the	the	DET
inlawrev-18385	1066	14	homestead	homestead	NOUN
inlawrev-18385	1066	15	standard	standard	PROPN
inlawrev-18385	1066	16	deduction	deduction	NOUN
inlawrev-18385	1066	17	with	with	ADP
inlawrev-18385	1066	18	the	the	DET
inlawrev-18385	1066	19	hamilton	hamilton	PROPN
inlawrev-18385	1066	20	county	county	PROPN
inlawrev-18385	1066	21	auditor.254	auditor.254	NOUN
inlawrev-18385	1066	22	when	when	SCONJ
inlawrev-18385	1066	23	the	the	DET
inlawrev-18385	1066	24	hutchersons	hutcherson	NOUN
inlawrev-18385	1066	25	paid	pay	VERB
inlawrev-18385	1066	26	their	their	PRON
inlawrev-18385	1066	27	property	property	NOUN
inlawrev-18385	1066	28	taxes	taxis	NOUN
inlawrev-18385	1066	29	on	on	ADP
inlawrev-18385	1066	30	november	november	PROPN
inlawrev-18385	1066	31	9	9	NUM
inlawrev-18385	1066	32	,	,	PUNCT
inlawrev-18385	1066	33	2012	2012	NUM
inlawrev-18385	1066	34	,	,	PUNCT
inlawrev-18385	1066	35	they	they	PRON
inlawrev-18385	1066	36	were	be	AUX
inlawrev-18385	1066	37	informed	inform	VERB
inlawrev-18385	1066	38	their	their	PRON
inlawrev-18385	1066	39	homestead	homestead	NOUN
inlawrev-18385	1066	40	deduction	deduction	NOUN
inlawrev-18385	1066	41	was	be	AUX
inlawrev-18385	1066	42	not	not	PART
inlawrev-18385	1066	43	“	"	PUNCT
inlawrev-18385	1066	44	active	active	ADJ
inlawrev-18385	1066	45	.	.	PUNCT
inlawrev-18385	1066	46	”	"	PUNCT
inlawrev-18385	1067	1	upon	upon	SCONJ
inlawrev-18385	1067	2	further	further	ADJ
inlawrev-18385	1067	3	investigation	investigation	NOUN
inlawrev-18385	1067	4	,	,	PUNCT
inlawrev-18385	1067	5	the	the	DET
inlawrev-18385	1067	6	hutchersons	hutcherson	NOUN
inlawrev-18385	1067	7	discovered	discover	VERB
inlawrev-18385	1067	8	they	they	PRON
inlawrev-18385	1067	9	had	have	AUX
inlawrev-18385	1067	10	not	not	PART
inlawrev-18385	1067	11	received	receive	VERB
inlawrev-18385	1067	12	the	the	DET
inlawrev-18385	1067	13	homestead	homestead	NOUN
inlawrev-18385	1067	14	deduction	deduction	NOUN
inlawrev-18385	1067	15	for	for	ADP
inlawrev-18385	1067	16	the	the	DET
inlawrev-18385	1067	17	years	year	NOUN
inlawrev-18385	1067	18	since	since	SCONJ
inlawrev-18385	1067	19	they	they	PRON
inlawrev-18385	1067	20	filed	file	VERB
inlawrev-18385	1067	21	their	their	PRON
inlawrev-18385	1067	22	application.255	application.255	PROPN
inlawrev-18385	1067	23	the	the	DET
inlawrev-18385	1067	24	county	county	NOUN
inlawrev-18385	1067	25	auditor	auditor	NOUN
inlawrev-18385	1067	26	corrected	correct	VERB
inlawrev-18385	1067	27	the	the	DET
inlawrev-18385	1067	28	error	error	NOUN
inlawrev-18385	1067	29	for	for	ADP
inlawrev-18385	1067	30	the	the	DET
inlawrev-18385	1067	31	immediately	immediately	ADV
inlawrev-18385	1067	32	preceding	precede	VERB
inlawrev-18385	1067	33	three	three	NUM
inlawrev-18385	1067	34	tax	tax	NOUN
inlawrev-18385	1067	35	years	year	NOUN
inlawrev-18385	1067	36	(	(	PUNCT
inlawrev-18385	1067	37	2008	2008	NUM
inlawrev-18385	1067	38	,	,	PUNCT
inlawrev-18385	1067	39	2009	2009	NUM
inlawrev-18385	1067	40	,	,	PUNCT
inlawrev-18385	1067	41	2010).256	2010).256	NUM
inlawrev-18385	1067	42	to	to	PART
inlawrev-18385	1067	43	correct	correct	VERB
inlawrev-18385	1067	44	the	the	DET
inlawrev-18385	1067	45	error	error	NOUN
inlawrev-18385	1067	46	for	for	ADP
inlawrev-18385	1067	47	the	the	DET
inlawrev-18385	1067	48	2004	2004	NUM
inlawrev-18385	1067	49	through	through	ADP
inlawrev-18385	1067	50	2007	2007	NUM
inlawrev-18385	1067	51	tax	tax	NOUN
inlawrev-18385	1067	52	years	year	NOUN
inlawrev-18385	1067	53	,	,	PUNCT
inlawrev-18385	1067	54	the	the	DET
inlawrev-18385	1067	55	hutchersons	hutcherson	NOUN
inlawrev-18385	1067	56	filed	file	VERB
inlawrev-18385	1067	57	four	four	NUM
inlawrev-18385	1067	58	petitions	petition	NOUN
inlawrev-18385	1067	59	to	to	PART
inlawrev-18385	1067	60	correct	correct	VERB
inlawrev-18385	1067	61	error	error	NOUN
inlawrev-18385	1067	62	with	with	ADP
inlawrev-18385	1067	63	the	the	DET
inlawrev-18385	1067	64	county	county	NOUN
inlawrev-18385	1067	65	auditor	auditor	NOUN
inlawrev-18385	1067	66	,	,	PUNCT
inlawrev-18385	1067	67	claiming	claim	VERB
inlawrev-18385	1067	68	that	that	SCONJ
inlawrev-18385	1067	69	through	through	ADP
inlawrev-18385	1067	70	an	an	DET
inlawrev-18385	1067	71	error	error	NOUN
inlawrev-18385	1067	72	of	of	ADP
inlawrev-18385	1067	73	omission	omission	NOUN
inlawrev-18385	1067	74	by	by	ADP
inlawrev-18385	1067	75	a	a	DET
inlawrev-18385	1067	76	county	county	NOUN
inlawrev-18385	1067	77	official	official	NOUN
inlawrev-18385	1067	78	,	,	PUNCT
inlawrev-18385	1067	79	they	they	PRON
inlawrev-18385	1067	80	were	be	AUX
inlawrev-18385	1067	81	not	not	PART
inlawrev-18385	1067	82	given	give	VERB
inlawrev-18385	1067	83	credit	credit	NOUN
inlawrev-18385	1067	84	for	for	ADP
inlawrev-18385	1067	85	the	the	DET
inlawrev-18385	1067	86	homestead	homestead	NOUN
inlawrev-18385	1067	87	deduction	deduction	NOUN
inlawrev-18385	1067	88	as	as	SCONJ
inlawrev-18385	1067	89	permitted	permit	VERB
inlawrev-18385	1067	90	by	by	ADP
inlawrev-18385	1067	91	law	law	NOUN
inlawrev-18385	1067	92	.	.	PUNCT
inlawrev-18385	1068	1	the	the	DET
inlawrev-18385	1068	2	hutchersons	hutcherson	NOUN
inlawrev-18385	1068	3	did	do	AUX
inlawrev-18385	1068	4	not	not	PART
inlawrev-18385	1068	5	file	file	VERB
inlawrev-18385	1068	6	any	any	DET
inlawrev-18385	1068	7	claims	claim	NOUN
inlawrev-18385	1068	8	for	for	ADP
inlawrev-18385	1068	9	refund	refund	NOUN
inlawrev-18385	1068	10	with	with	ADP
inlawrev-18385	1068	11	the	the	DET
inlawrev-18385	1068	12	petitions	petition	NOUN
inlawrev-18385	1068	13	.	.	PUNCT
inlawrev-18385	1069	1	the	the	DET
inlawrev-18385	1069	2	hamilton	hamilton	PROPN
inlawrev-18385	1069	3	county	county	PROPN
inlawrev-18385	1069	4	ptaboa	ptaboa	NOUN
inlawrev-18385	1069	5	denied	deny	VERB
inlawrev-18385	1069	6	all	all	DET
inlawrev-18385	1069	7	four	four	NUM
inlawrev-18385	1069	8	petitions	petition	NOUN
inlawrev-18385	1069	9	and	and	CCONJ
inlawrev-18385	1069	10	the	the	DET
inlawrev-18385	1069	11	hutchersons	hutcherson	NOUN
inlawrev-18385	1069	12	appealed	appeal	VERB
inlawrev-18385	1069	13	to	to	ADP
inlawrev-18385	1069	14	the	the	DET
inlawrev-18385	1069	15	indiana	indiana	PROPN
inlawrev-18385	1069	16	board	board	PROPN
inlawrev-18385	1069	17	.	.	PUNCT
inlawrev-18385	1070	1	likewise	likewise	ADV
inlawrev-18385	1070	2	,	,	PUNCT
inlawrev-18385	1070	3	the	the	DET
inlawrev-18385	1070	4	indiana	indiana	PROPN
inlawrev-18385	1070	5	board	board	PROPN
inlawrev-18385	1070	6	denied	deny	VERB
inlawrev-18385	1070	7	the	the	DET
inlawrev-18385	1070	8	petitions	petition	NOUN
inlawrev-18385	1070	9	,	,	PUNCT
inlawrev-18385	1070	10	stating	state	VERB
inlawrev-18385	1070	11	they	they	PRON
inlawrev-18385	1070	12	were	be	AUX
inlawrev-18385	1070	13	not	not	PART
inlawrev-18385	1070	14	timely	timely	ADV
inlawrev-18385	1070	15	filed	file	VERB
inlawrev-18385	1070	16	within	within	ADP
inlawrev-18385	1070	17	the	the	DET
inlawrev-18385	1070	18	three	three	NUM
inlawrev-18385	1070	19	-	-	PUNCT
inlawrev-18385	1070	20	year	year	NOUN
inlawrev-18385	1070	21	246	246	NUM
inlawrev-18385	1070	22	.	.	PUNCT
inlawrev-18385	1071	1	i	i	PRON
inlawrev-18385	1071	2	d.	d.	PROPN
inlawrev-18385	1071	3	at	at	ADP
inlawrev-18385	1071	4	121	121	NUM
inlawrev-18385	1071	5	-	-	SYM
inlawrev-18385	1071	6	22	22	NUM
inlawrev-18385	1071	7	.	.	PUNCT
inlawrev-18385	1071	8	247	247	NUM
inlawrev-18385	1071	9	.	.	PUNCT
inlawrev-18385	1072	1	i	i	PRON
inlawrev-18385	1072	2	d	d	PROPN
inlawrev-18385	1072	3	at	at	ADP
inlawrev-18385	1072	4	122	122	NUM
inlawrev-18385	1072	5	.	.	PUNCT
inlawrev-18385	1072	6	248	248	NUM
inlawrev-18385	1072	7	.	.	PUNCT
inlawrev-18385	1073	1	i	i	PRON
inlawrev-18385	1073	2	d.	d.	PROPN
inlawrev-18385	1073	3	249	249	NUM
inlawrev-18385	1073	4	.	.	PUNCT
inlawrev-18385	1074	1	i	i	PRON
inlawrev-18385	1074	2	d.	d.	PROPN
inlawrev-18385	1074	3	at	at	ADP
inlawrev-18385	1074	4	122	122	NUM
inlawrev-18385	1074	5	-	-	SYM
inlawrev-18385	1074	6	24	24	NUM
inlawrev-18385	1074	7	.	.	PUNCT
inlawrev-18385	1075	1	250	250	NUM
inlawrev-18385	1075	2	.	.	PUNCT
inlawrev-18385	1076	1	i	i	PRON
inlawrev-18385	1076	2	d	d	PROPN
inlawrev-18385	1076	3	at	at	ADP
inlawrev-18385	1076	4	124	124	NUM
inlawrev-18385	1076	5	.	.	PUNCT
inlawrev-18385	1076	6	251	251	NUM
inlawrev-18385	1076	7	.	.	PUNCT
inlawrev-18385	1077	1	i	i	PRON
inlawrev-18385	1077	2	d.	d.	PROPN
inlawrev-18385	1077	3	252	252	NUM
inlawrev-18385	1077	4	.	.	PUNCT
inlawrev-18385	1078	1	i	i	PRON
inlawrev-18385	1078	2	d.	d.	PROPN
inlawrev-18385	1078	3	253	253	NUM
inlawrev-18385	1078	4	.	.	PUNCT
inlawrev-18385	1078	5	2	2	NUM
inlawrev-18385	1078	6	n.e.3d	n.e.3d	NUM
inlawrev-18385	1078	7	138	138	NUM
inlawrev-18385	1078	8	(	(	PUNCT
inlawrev-18385	1078	9	ind	ind	NOUN
inlawrev-18385	1078	10	.	.	PUNCT
inlawrev-18385	1079	1	t.c	t.c	PROPN
inlawrev-18385	1079	2	.	.	PROPN
inlawrev-18385	1079	3	2013	2013	NUM
inlawrev-18385	1079	4	)	)	PUNCT
inlawrev-18385	1079	5	.	.	PUNCT
inlawrev-18385	1080	1	254	254	NUM
inlawrev-18385	1080	2	.	.	PUNCT
inlawrev-18385	1081	1	i	i	PRON
inlawrev-18385	1081	2	d.	d.	PROPN
inlawrev-18385	1081	3	at	at	ADP
inlawrev-18385	1081	4	139	139	NUM
inlawrev-18385	1081	5	.	.	PUNCT
inlawrev-18385	1082	1	255	255	NUM
inlawrev-18385	1082	2	.	.	PUNCT
inlawrev-18385	1083	1	i	i	PRON
inlawrev-18385	1083	2	d.	d.	PROPN
inlawrev-18385	1083	3	at	at	ADP
inlawrev-18385	1083	4	139	139	NUM
inlawrev-18385	1083	5	-	-	SYM
inlawrev-18385	1083	6	40	40	NUM
inlawrev-18385	1083	7	.	.	PUNCT
inlawrev-18385	1084	1	256	256	NUM
inlawrev-18385	1084	2	.	.	PUNCT
inlawrev-18385	1085	1	i	i	PRON
inlawrev-18385	1085	2	d.	d.	PROPN
inlawrev-18385	1085	3	at	at	ADP
inlawrev-18385	1085	4	140	140	NUM
inlawrev-18385	1085	5	.	.	PUNCT
inlawrev-18385	1086	1	1202	1202	NUM
inlawrev-18385	1086	2	indiana	indiana	PROPN
inlawrev-18385	1086	3	law	law	PROPN
inlawrev-18385	1086	4	review	review	NOUN
inlawrev-18385	1087	1	[	[	X
inlawrev-18385	1087	2	vol	vol	NOUN
inlawrev-18385	1087	3	.	.	PUNCT
inlawrev-18385	1088	1	47:1173	47:1173	PROPN
inlawrev-18385	1088	2	statute	statute	NOUN
inlawrev-18385	1088	3	of	of	ADP
inlawrev-18385	1088	4	limitation	limitation	NOUN
inlawrev-18385	1088	5	.	.	PUNCT
inlawrev-18385	1089	1	the	the	DET
inlawrev-18385	1089	2	hutchersons	hutcherson	NOUN
inlawrev-18385	1089	3	appealed	appeal	VERB
inlawrev-18385	1089	4	to	to	ADP
inlawrev-18385	1089	5	the	the	DET
inlawrev-18385	1089	6	tax	tax	NOUN
inlawrev-18385	1089	7	court	court	NOUN
inlawrev-18385	1089	8	and	and	CCONJ
inlawrev-18385	1089	9	the	the	DET
inlawrev-18385	1089	10	assessor	assessor	NOUN
inlawrev-18385	1089	11	subsequently	subsequently	ADV
inlawrev-18385	1089	12	filed	file	VERB
inlawrev-18385	1089	13	a	a	DET
inlawrev-18385	1089	14	motion	motion	NOUN
inlawrev-18385	1089	15	to	to	PART
inlawrev-18385	1089	16	dismiss	dismiss	VERB
inlawrev-18385	1089	17	pursuant	pursuant	ADV
inlawrev-18385	1089	18	to	to	ADP
inlawrev-18385	1089	19	indiana	indiana	PROPN
inlawrev-18385	1089	20	trial	trial	PROPN
inlawrev-18385	1089	21	rules	rule	NOUN
inlawrev-18385	1089	22	12(b)(1	12(b)(1	NUM
inlawrev-18385	1089	23	)	)	PUNCT
inlawrev-18385	1089	24	and	and	CCONJ
inlawrev-18385	1089	25	12(b)(6).257	12(b)(6).257	NUM
inlawrev-18385	1089	26	in	in	ADP
inlawrev-18385	1089	27	its	its	PRON
inlawrev-18385	1089	28	motion	motion	NOUN
inlawrev-18385	1089	29	,	,	PUNCT
inlawrev-18385	1089	30	the	the	DET
inlawrev-18385	1089	31	assessor	assessor	NOUN
inlawrev-18385	1089	32	argued	argue	VERB
inlawrev-18385	1089	33	both	both	PRON
inlawrev-18385	1089	34	that	that	SCONJ
inlawrev-18385	1089	35	the	the	DET
inlawrev-18385	1089	36	tax	tax	NOUN
inlawrev-18385	1089	37	court	court	NOUN
inlawrev-18385	1089	38	lacked	lack	VERB
inlawrev-18385	1089	39	subject	subject	NOUN
inlawrev-18385	1089	40	matter	matter	NOUN
inlawrev-18385	1089	41	jurisdiction	jurisdiction	NOUN
inlawrev-18385	1089	42	and	and	CCONJ
inlawrev-18385	1089	43	the	the	DET
inlawrev-18385	1089	44	hutchersons	hutcherson	NOUN
inlawrev-18385	1089	45	failed	fail	VERB
inlawrev-18385	1089	46	to	to	PART
inlawrev-18385	1089	47	state	state	VERB
inlawrev-18385	1089	48	a	a	DET
inlawrev-18385	1089	49	claim	claim	NOUN
inlawrev-18385	1089	50	upon	upon	SCONJ
inlawrev-18385	1089	51	which	which	DET
inlawrev-18385	1089	52	relief	relief	NOUN
inlawrev-18385	1089	53	could	could	AUX
inlawrev-18385	1089	54	be	be	AUX
inlawrev-18385	1089	55	granted	grant	VERB
inlawrev-18385	1089	56	because	because	SCONJ
inlawrev-18385	1089	57	the	the	DET
inlawrev-18385	1089	58	hutchersons	hutcherson	NOUN
inlawrev-18385	1089	59	had	have	AUX
inlawrev-18385	1089	60	failed	fail	VERB
inlawrev-18385	1089	61	to	to	PART
inlawrev-18385	1089	62	timely	timely	ADV
inlawrev-18385	1089	63	file.258	file.258	VERB
inlawrev-18385	1089	64	the	the	DET
inlawrev-18385	1089	65	tax	tax	NOUN
inlawrev-18385	1089	66	court	court	NOUN
inlawrev-18385	1089	67	determined	determine	VERB
inlawrev-18385	1089	68	it	it	PRON
inlawrev-18385	1089	69	had	have	VERB
inlawrev-18385	1089	70	subject	subject	ADJ
inlawrev-18385	1089	71	matter	matter	NOUN
inlawrev-18385	1089	72	jurisdiction	jurisdiction	NOUN
inlawrev-18385	1089	73	despite	despite	SCONJ
inlawrev-18385	1089	74	the	the	DET
inlawrev-18385	1089	75	hutchersons	hutcherson	NOUN
inlawrev-18385	1089	76	failure	failure	NOUN
inlawrev-18385	1089	77	to	to	ADP
inlawrev-18385	1089	78	timely	timely	ADJ
inlawrev-18385	1089	79	file	file	NOUN
inlawrev-18385	1089	80	because	because	SCONJ
inlawrev-18385	1089	81	such	such	DET
inlawrev-18385	1089	82	a	a	DET
inlawrev-18385	1089	83	failure	failure	NOUN
inlawrev-18385	1089	84	does	do	AUX
inlawrev-18385	1089	85	“	"	PUNCT
inlawrev-18385	1089	86	not	not	PART
inlawrev-18385	1089	87	rob	rob	VERB
inlawrev-18385	1089	88	the	the	DET
inlawrev-18385	1089	89	court	court	NOUN
inlawrev-18385	1089	90	of	of	ADP
inlawrev-18385	1089	91	subject	subject	ADJ
inlawrev-18385	1089	92	matter	matter	NOUN
inlawrev-18385	1089	93	jurisdiction	jurisdiction	NOUN
inlawrev-18385	1089	94	,	,	PUNCT
inlawrev-18385	1089	95	but	but	CCONJ
inlawrev-18385	1089	96	would	would	AUX
inlawrev-18385	1089	97	merely	merely	ADV
inlawrev-18385	1089	98	prevent	prevent	VERB
inlawrev-18385	1089	99	the	the	DET
inlawrev-18385	1089	100	court	court	NOUN
inlawrev-18385	1089	101	from	from	ADP
inlawrev-18385	1089	102	exercising	exercise	VERB
inlawrev-18385	1089	103	its	its	PRON
inlawrev-18385	1089	104	subject	subject	NOUN
inlawrev-18385	1089	105	matter	matter	NOUN
inlawrev-18385	1089	106	jurisdiction	jurisdiction	NOUN
inlawrev-18385	1089	107	to	to	PART
inlawrev-18385	1089	108	resolve	resolve	VERB
inlawrev-18385	1089	109	the	the	DET
inlawrev-18385	1089	110	matter	matter	NOUN
inlawrev-18385	1089	111	.	.	PUNCT
inlawrev-18385	1090	1	”259	”259	NOUN
inlawrev-18385	1090	2	next	next	ADV
inlawrev-18385	1090	3	,	,	PUNCT
inlawrev-18385	1090	4	the	the	DET
inlawrev-18385	1090	5	tax	tax	NOUN
inlawrev-18385	1090	6	court	court	NOUN
inlawrev-18385	1090	7	determined	determine	VERB
inlawrev-18385	1090	8	that	that	SCONJ
inlawrev-18385	1090	9	,	,	PUNCT
inlawrev-18385	1090	10	unlike	unlike	ADP
inlawrev-18385	1090	11	indiana	indiana	PROPN
inlawrev-18385	1090	12	’s	’s	PART
inlawrev-18385	1090	13	refund	refund	PROPN
inlawrev-18385	1090	14	statute	statute	PROPN
inlawrev-18385	1090	15	,	,	PUNCT
inlawrev-18385	1090	16	“	"	PUNCT
inlawrev-18385	1090	17	no	no	DET
inlawrev-18385	1090	18	statutory	statutory	ADJ
inlawrev-18385	1090	19	language	language	NOUN
inlawrev-18385	1090	20	limiting	limit	VERB
inlawrev-18385	1090	21	the	the	DET
inlawrev-18385	1090	22	time	time	NOUN
inlawrev-18385	1090	23	in	in	ADP
inlawrev-18385	1090	24	which	which	PRON
inlawrev-18385	1090	25	to	to	PART
inlawrev-18385	1090	26	file	file	VERB
inlawrev-18385	1090	27	a	a	DET
inlawrev-18385	1090	28	petition	petition	NOUN
inlawrev-18385	1090	29	to	to	PART
inlawrev-18385	1090	30	correct	correct	ADJ
inlawrev-18385	1090	31	error	error	NOUN
inlawrev-18385	1090	32	exists	exist	VERB
inlawrev-18385	1090	33	”	"	PUNCT
inlawrev-18385	1090	34	in	in	ADP
inlawrev-18385	1090	35	the	the	DET
inlawrev-18385	1090	36	petition	petition	NOUN
inlawrev-18385	1090	37	to	to	PART
inlawrev-18385	1090	38	correct	correct	VERB
inlawrev-18385	1090	39	error	error	NOUN
inlawrev-18385	1090	40	statute.260	statute.260	ADV
inlawrev-18385	1090	41	therefore	therefore	ADV
inlawrev-18385	1090	42	,	,	PUNCT
inlawrev-18385	1090	43	the	the	DET
inlawrev-18385	1090	44	court	court	NOUN
inlawrev-18385	1090	45	refused	refuse	VERB
inlawrev-18385	1090	46	to	to	PART
inlawrev-18385	1090	47	read	read	VERB
inlawrev-18385	1090	48	into	into	ADP
inlawrev-18385	1090	49	the	the	DET
inlawrev-18385	1090	50	statute	statute	NOUN
inlawrev-18385	1090	51	a	a	DET
inlawrev-18385	1090	52	three	three	NUM
inlawrev-18385	1090	53	-	-	PUNCT
inlawrev-18385	1090	54	year	year	NOUN
inlawrev-18385	1090	55	limitation	limitation	NOUN
inlawrev-18385	1090	56	requirement	requirement	NOUN
inlawrev-18385	1090	57	when	when	SCONJ
inlawrev-18385	1090	58	one	one	PRON
inlawrev-18385	1090	59	did	do	AUX
inlawrev-18385	1090	60	not	not	PART
inlawrev-18385	1090	61	exist	exist	VERB
inlawrev-18385	1090	62	.	.	PUNCT
inlawrev-18385	1091	1	although	although	SCONJ
inlawrev-18385	1091	2	the	the	DET
inlawrev-18385	1091	3	hutchersons	hutcherson	NOUN
inlawrev-18385	1091	4	had	have	AUX
inlawrev-18385	1091	5	not	not	PART
inlawrev-18385	1091	6	filed	file	VERB
inlawrev-18385	1091	7	a	a	DET
inlawrev-18385	1091	8	claim	claim	NOUN
inlawrev-18385	1091	9	for	for	ADP
inlawrev-18385	1091	10	refund	refund	NOUN
inlawrev-18385	1091	11	with	with	ADP
inlawrev-18385	1091	12	their	their	PRON
inlawrev-18385	1091	13	petition	petition	NOUN
inlawrev-18385	1091	14	to	to	PART
inlawrev-18385	1091	15	correct	correct	VERB
inlawrev-18385	1091	16	error	error	NOUN
inlawrev-18385	1091	17	,	,	PUNCT
inlawrev-18385	1091	18	the	the	DET
inlawrev-18385	1091	19	assessor	assessor	NOUN
inlawrev-18385	1091	20	contended	contend	VERB
inlawrev-18385	1091	21	the	the	DET
inlawrev-18385	1091	22	hutchersons	hutcherson	NOUN
inlawrev-18385	1091	23	claim	claim	NOUN
inlawrev-18385	1091	24	was	be	AUX
inlawrev-18385	1091	25	nonetheless	nonetheless	ADV
inlawrev-18385	1091	26	time	time	NOUN
inlawrev-18385	1091	27	barred	bar	VERB
inlawrev-18385	1091	28	by	by	ADP
inlawrev-18385	1091	29	the	the	DET
inlawrev-18385	1091	30	refund	refund	PROPN
inlawrev-18385	1091	31	statute	statute	NOUN
inlawrev-18385	1091	32	,	,	PUNCT
inlawrev-18385	1091	33	which	which	PRON
inlawrev-18385	1091	34	expressly	expressly	ADV
inlawrev-18385	1091	35	imposes	impose	VERB
inlawrev-18385	1091	36	a	a	DET
inlawrev-18385	1091	37	three	three	NUM
inlawrev-18385	1091	38	year	year	NOUN
inlawrev-18385	1091	39	limitation	limitation	NOUN
inlawrev-18385	1091	40	period	period	NOUN
inlawrev-18385	1091	41	for	for	ADP
inlawrev-18385	1091	42	filing	file	VERB
inlawrev-18385	1091	43	a	a	DET
inlawrev-18385	1091	44	refund.261	refund.261	NOUN
inlawrev-18385	1091	45	the	the	DET
inlawrev-18385	1091	46	court	court	NOUN
inlawrev-18385	1091	47	noted	note	VERB
inlawrev-18385	1091	48	several	several	ADJ
inlawrev-18385	1091	49	distinctions	distinction	NOUN
inlawrev-18385	1091	50	between	between	ADP
inlawrev-18385	1091	51	the	the	DET
inlawrev-18385	1091	52	refund	refund	NOUN
inlawrev-18385	1091	53	statute	statute	NOUN
inlawrev-18385	1091	54	and	and	CCONJ
inlawrev-18385	1091	55	the	the	DET
inlawrev-18385	1091	56	petition	petition	NOUN
inlawrev-18385	1091	57	to	to	PART
inlawrev-18385	1091	58	correct	correct	VERB
inlawrev-18385	1091	59	error	error	NOUN
inlawrev-18385	1091	60	statute	statute	NOUN
inlawrev-18385	1091	61	and	and	CCONJ
inlawrev-18385	1091	62	determined	determine	VERB
inlawrev-18385	1091	63	these	these	DET
inlawrev-18385	1091	64	“	"	PUNCT
inlawrev-18385	1091	65	disparate	disparate	ADJ
inlawrev-18385	1091	66	requirements	requirement	NOUN
inlawrev-18385	1091	67	.	.	PUNCT
inlawrev-18385	1091	68	.	.	PUNCT
inlawrev-18385	1092	1	.	.	PUNCT
inlawrev-18385	1093	1	suggest	suggest	VERB
inlawrev-18385	1093	2	their	their	PRON
inlawrev-18385	1093	3	independence	independence	NOUN
inlawrev-18385	1093	4	.	.	PUNCT
inlawrev-18385	1094	1	”262	”262	PUNCT
inlawrev-18385	1094	2	therefore	therefore	ADV
inlawrev-18385	1094	3	,	,	PUNCT
inlawrev-18385	1094	4	because	because	SCONJ
inlawrev-18385	1094	5	the	the	DET
inlawrev-18385	1094	6	hutchersons	hutcherson	NOUN
inlawrev-18385	1094	7	had	have	AUX
inlawrev-18385	1094	8	not	not	PART
inlawrev-18385	1094	9	filed	file	VERB
inlawrev-18385	1094	10	a	a	DET
inlawrev-18385	1094	11	refund	refund	NOUN
inlawrev-18385	1094	12	,	,	PUNCT
inlawrev-18385	1094	13	the	the	DET
inlawrev-18385	1094	14	court	court	NOUN
inlawrev-18385	1094	15	refused	refuse	VERB
inlawrev-18385	1094	16	to	to	PART
inlawrev-18385	1094	17	apply	apply	VERB
inlawrev-18385	1094	18	the	the	DET
inlawrev-18385	1094	19	refund	refund	NOUN
inlawrev-18385	1094	20	statute	statute	NOUN
inlawrev-18385	1094	21	to	to	ADP
inlawrev-18385	1094	22	their	their	PRON
inlawrev-18385	1094	23	case.263	case.263	PROPN
inlawrev-18385	1094	24	the	the	DET
inlawrev-18385	1094	25	court	court	NOUN
inlawrev-18385	1094	26	acknowledged	acknowledge	VERB
inlawrev-18385	1094	27	it	it	PRON
inlawrev-18385	1094	28	was	be	AUX
inlawrev-18385	1094	29	“	"	PUNCT
inlawrev-18385	1094	30	well	well	ADV
inlawrev-18385	1094	31	aware	aware	ADJ
inlawrev-18385	1094	32	that	that	SCONJ
inlawrev-18385	1094	33	this	this	DET
inlawrev-18385	1094	34	decision	decision	NOUN
inlawrev-18385	1094	35	has	have	VERB
inlawrev-18385	1094	36	the	the	DET
inlawrev-18385	1094	37	potential	potential	NOUN
inlawrev-18385	1094	38	to	to	PART
inlawrev-18385	1094	39	open	open	VERB
inlawrev-18385	1094	40	the	the	DET
inlawrev-18385	1094	41	floodgates	floodgate	NOUN
inlawrev-18385	1094	42	for	for	SCONJ
inlawrev-18385	1094	43	petition	petition	NOUN
inlawrev-18385	1094	44	to	to	PART
inlawrev-18385	1094	45	correct	correct	VERB
inlawrev-18385	1094	46	error	error	NOUN
inlawrev-18385	1094	47	appeals	appeal	NOUN
inlawrev-18385	1094	48	.	.	PUNCT
inlawrev-18385	1095	1	”264	”264	PUNCT
inlawrev-18385	1095	2	however	however	ADV
inlawrev-18385	1095	3	,	,	PUNCT
inlawrev-18385	1095	4	the	the	DET
inlawrev-18385	1095	5	court	court	NOUN
inlawrev-18385	1095	6	explained	explain	VERB
inlawrev-18385	1095	7	that	that	SCONJ
inlawrev-18385	1095	8	while	while	SCONJ
inlawrev-18385	1095	9	it	it	PRON
inlawrev-18385	1095	10	supports	support	VERB
inlawrev-18385	1095	11	the	the	DET
inlawrev-18385	1095	12	public	public	ADJ
inlawrev-18385	1095	13	policy	policy	NOUN
inlawrev-18385	1095	14	favoring	favor	VERB
inlawrev-18385	1095	15	limitations	limitation	NOUN
inlawrev-18385	1095	16	of	of	ADP
inlawrev-18385	1095	17	claims	claim	NOUN
inlawrev-18385	1095	18	,	,	PUNCT
inlawrev-18385	1095	19	it	it	PRON
inlawrev-18385	1095	20	“	"	PUNCT
inlawrev-18385	1095	21	declines	decline	VERB
inlawrev-18385	1095	22	to	to	PART
inlawrev-18385	1095	23	invade	invade	VERB
inlawrev-18385	1095	24	the	the	DET
inlawrev-18385	1095	25	domain	domain	NOUN
inlawrev-18385	1095	26	of	of	ADP
inlawrev-18385	1095	27	the	the	DET
inlawrev-18385	1095	28	legislature	legislature	NOUN
inlawrev-18385	1095	29	and	and	CCONJ
inlawrev-18385	1095	30	write	write	VERB
inlawrev-18385	1095	31	in	in	ADP
inlawrev-18385	1095	32	a	a	DET
inlawrev-18385	1095	33	limitations	limitation	NOUN
inlawrev-18385	1095	34	period	period	NOUN
inlawrev-18385	1095	35	where	where	SCONJ
inlawrev-18385	1095	36	none	none	NOUN
inlawrev-18385	1095	37	exists	exist	VERB
inlawrev-18385	1095	38	.	.	PUNCT
inlawrev-18385	1096	1	”265	”265	NOUN
inlawrev-18385	1096	2	accordingly	accordingly	ADV
inlawrev-18385	1096	3	,	,	PUNCT
inlawrev-18385	1096	4	the	the	DET
inlawrev-18385	1096	5	tax	tax	NOUN
inlawrev-18385	1096	6	court	court	NOUN
inlawrev-18385	1096	7	denied	deny	VERB
inlawrev-18385	1096	8	the	the	DET
inlawrev-18385	1096	9	assessor	assessor	NOUN
inlawrev-18385	1096	10	’s	’s	PART
inlawrev-18385	1096	11	motion	motion	NOUN
inlawrev-18385	1096	12	to	to	PART
inlawrev-18385	1096	13	dismiss	dismiss	VERB
inlawrev-18385	1096	14	.	.	PUNCT
inlawrev-18385	1097	1	11	11	NUM
inlawrev-18385	1097	2	.	.	PUNCT
inlawrev-18385	1098	1	grabbe	grabbe	NOUN
inlawrev-18385	1098	2	v.	v.	ADP
inlawrev-18385	1098	3	carroll	carroll	PROPN
inlawrev-18385	1098	4	county	county	PROPN
inlawrev-18385	1098	5	assessor.266	assessor.266	PROPN
inlawrev-18385	1098	6	—	—	PUNCT
inlawrev-18385	1098	7	vern	vern	ADJ
inlawrev-18385	1098	8	grabbe	grabbe	NOUN
inlawrev-18385	1098	9	owns	own	VERB
inlawrev-18385	1098	10	two	two	NUM
inlawrev-18385	1098	11	contiguous	contiguous	ADJ
inlawrev-18385	1098	12	parcels	parcel	NOUN
inlawrev-18385	1098	13	of	of	ADP
inlawrev-18385	1098	14	agricultural	agricultural	ADJ
inlawrev-18385	1098	15	land	land	NOUN
inlawrev-18385	1098	16	in	in	ADP
inlawrev-18385	1098	17	carroll	carroll	PROPN
inlawrev-18385	1098	18	county	county	PROPN
inlawrev-18385	1098	19	,	,	PUNCT
inlawrev-18385	1098	20	one	one	NUM
inlawrev-18385	1098	21	consisting	consist	VERB
inlawrev-18385	1098	22	of	of	ADP
inlawrev-18385	1098	23	3.664	3.664	NUM
inlawrev-18385	1098	24	acres	acre	NOUN
inlawrev-18385	1098	25	and	and	CCONJ
inlawrev-18385	1098	26	containing	contain	VERB
inlawrev-18385	1098	27	one	one	NUM
inlawrev-18385	1098	28	hog	hog	NOUN
inlawrev-18385	1098	29	building	building	NOUN
inlawrev-18385	1098	30	and	and	CCONJ
inlawrev-18385	1098	31	the	the	DET
inlawrev-18385	1098	32	other	other	ADJ
inlawrev-18385	1098	33	parcel	parcel	NOUN
inlawrev-18385	1098	34	consisting	consist	VERB
inlawrev-18385	1098	35	of	of	ADP
inlawrev-18385	1098	36	19.266	19.266	NUM
inlawrev-18385	1098	37	acres	acre	NOUN
inlawrev-18385	1098	38	and	and	CCONJ
inlawrev-18385	1098	39	containing	contain	VERB
inlawrev-18385	1098	40	two	two	NUM
inlawrev-18385	1098	41	hog	hog	NOUN
inlawrev-18385	1098	42	buildings	building	NOUN
inlawrev-18385	1098	43	and	and	CCONJ
inlawrev-18385	1098	44	a	a	DET
inlawrev-18385	1098	45	utility	utility	NOUN
inlawrev-18385	1098	46	shed.267	shed.267	NOUN
inlawrev-18385	1098	47	for	for	ADP
inlawrev-18385	1098	48	the	the	DET
inlawrev-18385	1098	49	2009	2009	NUM
inlawrev-18385	1098	50	tax	tax	NOUN
inlawrev-18385	1098	51	year	year	NOUN
inlawrev-18385	1098	52	,	,	PUNCT
inlawrev-18385	1098	53	the	the	DET
inlawrev-18385	1098	54	subject	subject	ADJ
inlawrev-18385	1098	55	property	property	NOUN
inlawrev-18385	1098	56	was	be	AUX
inlawrev-18385	1098	57	assessed	assess	VERB
inlawrev-18385	1098	58	at	at	ADP
inlawrev-18385	1098	59	$	$	SYM
inlawrev-18385	1098	60	274,500	274,500	NUM
inlawrev-18385	1098	61	,	,	PUNCT
inlawrev-18385	1098	62	which	which	PRON
inlawrev-18385	1098	63	grabbe	grabbe	NOUN
inlawrev-18385	1098	64	challenged	challenge	VERB
inlawrev-18385	1098	65	first	first	ADV
inlawrev-18385	1098	66	with	with	ADP
inlawrev-18385	1098	67	the	the	DET
inlawrev-18385	1098	68	carroll	carroll	PROPN
inlawrev-18385	1098	69	county	county	PROPN
inlawrev-18385	1098	70	ptaboa	ptaboa	NOUN
inlawrev-18385	1098	71	and	and	CCONJ
inlawrev-18385	1098	72	then	then	ADV
inlawrev-18385	1098	73	with	with	ADP
inlawrev-18385	1098	74	the	the	DET
inlawrev-18385	1098	75	indiana	indiana	PROPN
inlawrev-18385	1098	76	board	board	PROPN
inlawrev-18385	1098	77	.	.	PUNCT
inlawrev-18385	1099	1	at	at	ADP
inlawrev-18385	1099	2	the	the	DET
inlawrev-18385	1099	3	indiana	indiana	PROPN
inlawrev-18385	1099	4	board	board	PROPN
inlawrev-18385	1099	5	hearing	hearing	NOUN
inlawrev-18385	1099	6	,	,	PUNCT
inlawrev-18385	1099	7	grabbe	grabbe	NOUN
inlawrev-18385	1099	8	“	"	PUNCT
inlawrev-18385	1099	9	presented	present	VERB
inlawrev-18385	1099	10	four	four	NUM
inlawrev-18385	1099	11	self	self	NOUN
inlawrev-18385	1099	12	-	-	PUNCT
inlawrev-18385	1099	13	prepared	prepare	VERB
inlawrev-18385	1099	14	analyses	analysis	NOUN
inlawrev-18385	1099	15	to	to	ADP
inlawrev-18385	1099	16	257	257	NUM
inlawrev-18385	1099	17	.	.	PUNCT
inlawrev-18385	1100	1	i	i	PRON
inlawrev-18385	1100	2	d.	d.	PROPN
inlawrev-18385	1100	3	258	258	NUM
inlawrev-18385	1100	4	.	.	PUNCT
inlawrev-18385	1101	1	i	i	PRON
inlawrev-18385	1101	2	d.	d.	PROPN
inlawrev-18385	1101	3	at	at	ADP
inlawrev-18385	1101	4	140	140	NUM
inlawrev-18385	1101	5	-	-	SYM
inlawrev-18385	1101	6	41	41	NUM
inlawrev-18385	1101	7	.	.	PUNCT
inlawrev-18385	1102	1	259	259	NUM
inlawrev-18385	1102	2	.	.	PUNCT
inlawrev-18385	1103	1	i	i	PRON
inlawrev-18385	1103	2	d.	d.	PROPN
inlawrev-18385	1103	3	at	at	ADP
inlawrev-18385	1103	4	141	141	NUM
inlawrev-18385	1103	5	.	.	PUNCT
inlawrev-18385	1103	6	260	260	NUM
inlawrev-18385	1103	7	.	.	PUNCT
inlawrev-18385	1104	1	i	i	PRON
inlawrev-18385	1104	2	d.	d.	PROPN
inlawrev-18385	1104	3	at	at	ADP
inlawrev-18385	1104	4	142	142	NUM
inlawrev-18385	1104	5	.	.	PUNCT
inlawrev-18385	1105	1	261	261	NUM
inlawrev-18385	1105	2	.	.	PUNCT
inlawrev-18385	1106	1	i	i	PRON
inlawrev-18385	1106	2	d.	d.	PROPN
inlawrev-18385	1106	3	at	at	ADP
inlawrev-18385	1106	4	143	143	NUM
inlawrev-18385	1106	5	.	.	PUNCT
inlawrev-18385	1107	1	262	262	NUM
inlawrev-18385	1107	2	.	.	PUNCT
inlawrev-18385	1108	1	i	i	PRON
inlawrev-18385	1108	2	d.	d.	PROPN
inlawrev-18385	1108	3	at	at	ADP
inlawrev-18385	1108	4	143	143	NUM
inlawrev-18385	1108	5	-	-	SYM
inlawrev-18385	1108	6	44	44	NUM
inlawrev-18385	1108	7	.	.	PUNCT
inlawrev-18385	1108	8	263	263	NUM
inlawrev-18385	1108	9	.	.	PUNCT
inlawrev-18385	1109	1	i	i	PRON
inlawrev-18385	1109	2	d.	d.	PROPN
inlawrev-18385	1109	3	at	at	ADP
inlawrev-18385	1109	4	144	144	NUM
inlawrev-18385	1109	5	.	.	PUNCT
inlawrev-18385	1109	6	264	264	NUM
inlawrev-18385	1109	7	.	.	PUNCT
inlawrev-18385	1110	1	i	i	PRON
inlawrev-18385	1110	2	d.	d.	PROPN
inlawrev-18385	1110	3	265	265	NUM
inlawrev-18385	1110	4	.	.	PUNCT
inlawrev-18385	1111	1	i	i	PRON
inlawrev-18385	1111	2	d.	d.	PROPN
inlawrev-18385	1111	3	266	266	NUM
inlawrev-18385	1111	4	.	.	PUNCT
inlawrev-18385	1111	5	1	1	NUM
inlawrev-18385	1111	6	n.e.3d	n.e.3d	NUM
inlawrev-18385	1111	7	226	226	NUM
inlawrev-18385	1111	8	(	(	PUNCT
inlawrev-18385	1111	9	ind	ind	NOUN
inlawrev-18385	1111	10	.	.	PUNCT
inlawrev-18385	1112	1	t.c	t.c	PROPN
inlawrev-18385	1112	2	.	.	PROPN
inlawrev-18385	1112	3	2013	2013	NUM
inlawrev-18385	1112	4	)	)	PUNCT
inlawrev-18385	1112	5	.	.	PUNCT
inlawrev-18385	1113	1	267	267	X
inlawrev-18385	1113	2	.	.	PUNCT
inlawrev-18385	1114	1	i	i	PRON
inlawrev-18385	1114	2	d.	d.	PROPN
inlawrev-18385	1114	3	at	at	ADP
inlawrev-18385	1114	4	227	227	NUM
inlawrev-18385	1114	5	.	.	PUNCT
inlawrev-18385	1115	1	2014	2014	NUM
inlawrev-18385	1115	2	]	]	PUNCT
inlawrev-18385	1115	3	taxation	taxation	NOUN
inlawrev-18385	1115	4	1203	1203	NUM
inlawrev-18385	1115	5	demonstrate	demonstrate	VERB
inlawrev-18385	1115	6	that	that	SCONJ
inlawrev-18385	1115	7	the	the	DET
inlawrev-18385	1115	8	assessed	assessed	ADJ
inlawrev-18385	1115	9	value	value	NOUN
inlawrev-18385	1115	10	of	of	ADP
inlawrev-18385	1115	11	the	the	DET
inlawrev-18385	1115	12	subject	subject	ADJ
inlawrev-18385	1115	13	property	property	NOUN
inlawrev-18385	1115	14	should	should	AUX
inlawrev-18385	1115	15	only	only	ADV
inlawrev-18385	1115	16	be	be	AUX
inlawrev-18385	1115	17	$	$	SYM
inlawrev-18385	1115	18	218,262.”268	218,262.”268	NUM
inlawrev-18385	1115	19	the	the	DET
inlawrev-18385	1115	20	indiana	indiana	PROPN
inlawrev-18385	1115	21	board	board	PROPN
inlawrev-18385	1115	22	issued	issue	VERB
inlawrev-18385	1115	23	a	a	DET
inlawrev-18385	1115	24	final	final	ADJ
inlawrev-18385	1115	25	determination	determination	NOUN
inlawrev-18385	1115	26	finding	find	VERB
inlawrev-18385	1115	27	grabbe	grabbe	NOUN
inlawrev-18385	1115	28	’s	’s	PART
inlawrev-18385	1115	29	analyses	analysis	NOUN
inlawrev-18385	1115	30	lacked	lack	VERB
inlawrev-18385	1115	31	probative	probative	ADJ
inlawrev-18385	1115	32	value	value	NOUN
inlawrev-18385	1115	33	and	and	CCONJ
inlawrev-18385	1115	34	upholding	uphold	VERB
inlawrev-18385	1115	35	the	the	DET
inlawrev-18385	1115	36	assessment	assessment	NOUN
inlawrev-18385	1115	37	.	.	PUNCT
inlawrev-18385	1116	1	grabbe	grabbe	NOUN
inlawrev-18385	1116	2	appealed	appeal	VERB
inlawrev-18385	1116	3	to	to	ADP
inlawrev-18385	1116	4	the	the	DET
inlawrev-18385	1116	5	tax	tax	NOUN
inlawrev-18385	1116	6	court	court	NOUN
inlawrev-18385	1116	7	.	.	PUNCT
inlawrev-18385	1117	1	on	on	ADP
inlawrev-18385	1117	2	appeal	appeal	NOUN
inlawrev-18385	1117	3	,	,	PUNCT
inlawrev-18385	1117	4	grabbe	grabbe	NOUN
inlawrev-18385	1117	5	contended	contend	VERB
inlawrev-18385	1117	6	that	that	SCONJ
inlawrev-18385	1117	7	“	"	PUNCT
inlawrev-18385	1117	8	because	because	SCONJ
inlawrev-18385	1117	9	he	he	PRON
inlawrev-18385	1117	10	presented	present	VERB
inlawrev-18385	1117	11	probative	probative	ADJ
inlawrev-18385	1117	12	evidence	evidence	NOUN
inlawrev-18385	1117	13	consisting	consist	VERB
inlawrev-18385	1117	14	of	of	ADP
inlawrev-18385	1117	15	his	his	PRON
inlawrev-18385	1117	16	analyses	analysis	NOUN
inlawrev-18385	1117	17	using	use	VERB
inlawrev-18385	1117	18	an	an	DET
inlawrev-18385	1117	19	allocation	allocation	NOUN
inlawrev-18385	1117	20	approach	approach	NOUN
inlawrev-18385	1117	21	,	,	PUNCT
inlawrev-18385	1117	22	a	a	DET
inlawrev-18385	1117	23	cost	cost	NOUN
inlawrev-18385	1117	24	approach	approach	NOUN
inlawrev-18385	1117	25	,	,	PUNCT
inlawrev-18385	1117	26	an	an	DET
inlawrev-18385	1117	27	income	income	NOUN
inlawrev-18385	1117	28	approach	approach	NOUN
inlawrev-18385	1117	29	,	,	PUNCT
inlawrev-18385	1117	30	and	and	CCONJ
inlawrev-18385	1117	31	a	a	DET
inlawrev-18385	1117	32	market	market	NOUN
inlawrev-18385	1117	33	data	datum	NOUN
inlawrev-18385	1117	34	approach	approach	NOUN
inlawrev-18385	1117	35	,	,	PUNCT
inlawrev-18385	1117	36	the	the	DET
inlawrev-18385	1117	37	indiana	indiana	PROPN
inlawrev-18385	1117	38	board	board	PROPN
inlawrev-18385	1117	39	erred	err	VERB
inlawrev-18385	1117	40	in	in	ADP
inlawrev-18385	1117	41	upholding	uphold	VERB
inlawrev-18385	1117	42	his	his	PRON
inlawrev-18385	1117	43	property	property	NOUN
inlawrev-18385	1117	44	's	's	PART
inlawrev-18385	1117	45	$	$	SYM
inlawrev-18385	1117	46	274,500	274,500	NUM
inlawrev-18385	1117	47	assessment	assessment	NOUN
inlawrev-18385	1117	48	.	.	PUNCT
inlawrev-18385	1118	1	”269	”269	X
inlawrev-18385	1118	2	the	the	DET
inlawrev-18385	1118	3	tax	tax	NOUN
inlawrev-18385	1118	4	court	court	NOUN
inlawrev-18385	1118	5	analyzed	analyze	VERB
inlawrev-18385	1118	6	each	each	PRON
inlawrev-18385	1118	7	of	of	ADP
inlawrev-18385	1118	8	grabbe	grabbe	NOUN
inlawrev-18385	1118	9	’s	’s	PART
inlawrev-18385	1118	10	approaches	approach	NOUN
inlawrev-18385	1118	11	in	in	ADP
inlawrev-18385	1118	12	turn	turn	NOUN
inlawrev-18385	1118	13	.	.	PUNCT
inlawrev-18385	1119	1	first	first	ADV
inlawrev-18385	1119	2	,	,	PUNCT
inlawrev-18385	1119	3	the	the	DET
inlawrev-18385	1119	4	court	court	NOUN
inlawrev-18385	1119	5	noted	note	VERB
inlawrev-18385	1119	6	grabbe	grabbe	NOUN
inlawrev-18385	1119	7	’s	’s	PART
inlawrev-18385	1119	8	allocation	allocation	NOUN
inlawrev-18385	1119	9	approach	approach	NOUN
inlawrev-18385	1119	10	“	"	PUNCT
inlawrev-18385	1119	11	appeared	appear	VERB
inlawrev-18385	1119	12	to	to	PART
inlawrev-18385	1119	13	incorporate	incorporate	VERB
inlawrev-18385	1119	14	two	two	NUM
inlawrev-18385	1119	15	different	different	ADJ
inlawrev-18385	1119	16	appraisal	appraisal	NOUN
inlawrev-18385	1119	17	methodologies	methodology	NOUN
inlawrev-18385	1119	18	,	,	PUNCT
inlawrev-18385	1119	19	the	the	DET
inlawrev-18385	1119	20	allocation	allocation	NOUN
inlawrev-18385	1119	21	method	method	NOUN
inlawrev-18385	1119	22	and	and	CCONJ
inlawrev-18385	1119	23	the	the	DET
inlawrev-18385	1119	24	abstraction	abstraction	NOUN
inlawrev-18385	1119	25	method	method	NOUN
inlawrev-18385	1119	26	,	,	PUNCT
inlawrev-18385	1119	27	”	"	PUNCT
inlawrev-18385	1119	28	but	but	CCONJ
inlawrev-18385	1119	29	the	the	DET
inlawrev-18385	1119	30	administrative	administrative	ADJ
inlawrev-18385	1119	31	record	record	NOUN
inlawrev-18385	1119	32	did	do	AUX
inlawrev-18385	1119	33	not	not	PART
inlawrev-18385	1119	34	indicate	indicate	VERB
inlawrev-18385	1119	35	whether	whether	SCONJ
inlawrev-18385	1119	36	“	"	PUNCT
inlawrev-18385	1119	37	these	these	DET
inlawrev-18385	1119	38	two	two	NUM
inlawrev-18385	1119	39	methodologies	methodology	NOUN
inlawrev-18385	1119	40	comported	comport	VERB
inlawrev-18385	1119	41	with	with	ADP
inlawrev-18385	1119	42	any	any	DET
inlawrev-18385	1119	43	generally	generally	ADV
inlawrev-18385	1119	44	accepted	accept	VERB
inlawrev-18385	1119	45	appraisal	appraisal	NOUN
inlawrev-18385	1119	46	principles	principle	NOUN
inlawrev-18385	1119	47	,	,	PUNCT
inlawrev-18385	1119	48	which	which	PRON
inlawrev-18385	1119	49	is	be	AUX
inlawrev-18385	1119	50	required	require	VERB
inlawrev-18385	1119	51	to	to	PART
inlawrev-18385	1119	52	rebut	rebut	VERB
inlawrev-18385	1119	53	the	the	DET
inlawrev-18385	1119	54	presumption	presumption	NOUN
inlawrev-18385	1119	55	of	of	ADP
inlawrev-18385	1119	56	accuracy	accuracy	NOUN
inlawrev-18385	1119	57	accorded	accord	VERB
inlawrev-18385	1119	58	to	to	ADP
inlawrev-18385	1119	59	an	an	DET
inlawrev-18385	1119	60	assessment	assessment	NOUN
inlawrev-18385	1119	61	made	make	VERB
inlawrev-18385	1119	62	pursuant	pursuant	ADJ
inlawrev-18385	1119	63	to	to	ADP
inlawrev-18385	1119	64	indiana	indiana	PROPN
inlawrev-18385	1119	65	's	's	PART
inlawrev-18385	1119	66	assessment	assessment	NOUN
inlawrev-18385	1119	67	guidelines	guideline	NOUN
inlawrev-18385	1119	68	.	.	PUNCT
inlawrev-18385	1120	1	”270	”270	PROPN
inlawrev-18385	1120	2	as	as	ADP
inlawrev-18385	1120	3	such	such	ADJ
inlawrev-18385	1120	4	,	,	PUNCT
inlawrev-18385	1120	5	the	the	DET
inlawrev-18385	1120	6	court	court	NOUN
inlawrev-18385	1120	7	determined	determine	VERB
inlawrev-18385	1120	8	grabbe	grabbe	NOUN
inlawrev-18385	1120	9	’s	’s	PART
inlawrev-18385	1120	10	allocation	allocation	NOUN
inlawrev-18385	1120	11	approach	approach	NOUN
inlawrev-18385	1120	12	lack	lack	VERB
inlawrev-18385	1120	13	probative	probative	ADJ
inlawrev-18385	1120	14	value	value	NOUN
inlawrev-18385	1120	15	.	.	PUNCT
inlawrev-18385	1121	1	with	with	ADP
inlawrev-18385	1121	2	respect	respect	NOUN
inlawrev-18385	1121	3	to	to	ADP
inlawrev-18385	1121	4	his	his	PRON
inlawrev-18385	1121	5	cost	cost	NOUN
inlawrev-18385	1121	6	approach	approach	NOUN
inlawrev-18385	1121	7	,	,	PUNCT
inlawrev-18385	1121	8	grabbe	grabbe	NOUN
inlawrev-18385	1121	9	estimated	estimate	VERB
inlawrev-18385	1121	10	the	the	DET
inlawrev-18385	1121	11	value	value	NOUN
inlawrev-18385	1121	12	of	of	ADP
inlawrev-18385	1121	13	the	the	DET
inlawrev-18385	1121	14	property	property	NOUN
inlawrev-18385	1121	15	“	"	PUNCT
inlawrev-18385	1121	16	by	by	ADP
inlawrev-18385	1121	17	taking	take	VERB
inlawrev-18385	1121	18	an	an	DET
inlawrev-18385	1121	19	obsolescence	obsolescence	NOUN
inlawrev-18385	1121	20	depreciation	depreciation	NOUN
inlawrev-18385	1121	21	adjustment	adjustment	NOUN
inlawrev-18385	1121	22	for	for	ADP
inlawrev-18385	1121	23	the	the	DET
inlawrev-18385	1121	24	hog	hog	NOUN
inlawrev-18385	1121	25	buildings	building	NOUN
inlawrev-18385	1121	26	'	'	PART
inlawrev-18385	1121	27	antiquated	antiquated	ADJ
inlawrev-18385	1121	28	designs	design	NOUN
inlawrev-18385	1121	29	and	and	CCONJ
inlawrev-18385	1121	30	use	use	NOUN
inlawrev-18385	1121	31	of	of	ADP
inlawrev-18385	1121	32	lagoon	lagoon	NOUN
inlawrev-18385	1121	33	manure	manure	NOUN
inlawrev-18385	1121	34	storage	storage	NOUN
inlawrev-18385	1121	35	systems	system	NOUN
inlawrev-18385	1121	36	.	.	PUNCT
inlawrev-18385	1122	1	”271	”271	NOUN
inlawrev-18385	1123	1	the	the	DET
inlawrev-18385	1123	2	tax	tax	NOUN
inlawrev-18385	1123	3	court	court	NOUN
inlawrev-18385	1123	4	determined	determine	VERB
inlawrev-18385	1123	5	the	the	DET
inlawrev-18385	1123	6	indiana	indiana	PROPN
inlawrev-18385	1123	7	board	board	PROPN
inlawrev-18385	1123	8	was	be	AUX
inlawrev-18385	1123	9	correct	correct	ADJ
inlawrev-18385	1123	10	in	in	ADP
inlawrev-18385	1123	11	finding	find	VERB
inlawrev-18385	1123	12	“	"	PUNCT
inlawrev-18385	1123	13	that	that	SCONJ
inlawrev-18385	1123	14	grabbe	grabbe	NOUN
inlawrev-18385	1123	15	's	's	PART
inlawrev-18385	1123	16	cost	cost	NOUN
inlawrev-18385	1123	17	approach	approach	NOUN
inlawrev-18385	1123	18	lacked	lack	VERB
inlawrev-18385	1123	19	probative	probative	ADJ
inlawrev-18385	1123	20	value	value	NOUN
inlawrev-18385	1123	21	because	because	SCONJ
inlawrev-18385	1123	22	it	it	PRON
inlawrev-18385	1123	23	failed	fail	VERB
inlawrev-18385	1123	24	to	to	PART
inlawrev-18385	1123	25	link	link	VERB
inlawrev-18385	1123	26	the	the	DET
inlawrev-18385	1123	27	identified	identify	VERB
inlawrev-18385	1123	28	causes	cause	NOUN
inlawrev-18385	1123	29	of	of	ADP
inlawrev-18385	1123	30	obsolescence	obsolescence	NOUN
inlawrev-18385	1123	31	to	to	ADP
inlawrev-18385	1123	32	an	an	DET
inlawrev-18385	1123	33	actual	actual	ADJ
inlawrev-18385	1123	34	loss	loss	NOUN
inlawrev-18385	1123	35	in	in	ADP
inlawrev-18385	1123	36	property	property	NOUN
inlawrev-18385	1123	37	value	value	NOUN
inlawrev-18385	1123	38	.	.	PUNCT
inlawrev-18385	1123	39	”272	”272	PROPN
inlawrev-18385	1123	40	similarly	similarly	ADV
inlawrev-18385	1123	41	,	,	PUNCT
inlawrev-18385	1123	42	the	the	DET
inlawrev-18385	1123	43	tax	tax	NOUN
inlawrev-18385	1123	44	court	court	NOUN
inlawrev-18385	1123	45	determined	determine	VERB
inlawrev-18385	1123	46	the	the	DET
inlawrev-18385	1123	47	indiana	indiana	PROPN
inlawrev-18385	1123	48	board	board	PROPN
inlawrev-18385	1123	49	properly	properly	ADV
inlawrev-18385	1123	50	rejected	reject	VERB
inlawrev-18385	1123	51	grabbe	grabbe	NOUN
inlawrev-18385	1123	52	’s	’s	PART
inlawrev-18385	1123	53	income	income	NOUN
inlawrev-18385	1123	54	approach	approach	NOUN
inlawrev-18385	1123	55	“	"	PUNCT
inlawrev-18385	1123	56	because	because	SCONJ
inlawrev-18385	1123	57	grabbe	grabbe	NOUN
inlawrev-18385	1123	58	improperly	improperly	ADV
inlawrev-18385	1123	59	deducted	deduct	VERB
inlawrev-18385	1123	60	property	property	NOUN
inlawrev-18385	1123	61	taxes	taxis	NOUN
inlawrev-18385	1123	62	as	as	ADP
inlawrev-18385	1123	63	an	an	DET
inlawrev-18385	1123	64	expense	expense	NOUN
inlawrev-18385	1123	65	and	and	CCONJ
inlawrev-18385	1123	66	he	he	PRON
inlawrev-18385	1123	67	did	do	AUX
inlawrev-18385	1123	68	not	not	PART
inlawrev-18385	1123	69	support	support	VERB
inlawrev-18385	1123	70	his	his	PRON
inlawrev-18385	1123	71	use	use	NOUN
inlawrev-18385	1123	72	of	of	ADP
inlawrev-18385	1123	73	a	a	DET
inlawrev-18385	1123	74	20	20	NUM
inlawrev-18385	1123	75	%	%	NOUN
inlawrev-18385	1123	76	capitalization	capitalization	NOUN
inlawrev-18385	1123	77	rate	rate	NOUN
inlawrev-18385	1123	78	.	.	PUNCT
inlawrev-18385	1123	79	”273	”273	PUNCT
inlawrev-18385	1124	1	finally	finally	ADV
inlawrev-18385	1124	2	,	,	PUNCT
inlawrev-18385	1124	3	the	the	DET
inlawrev-18385	1124	4	indiana	indiana	PROPN
inlawrev-18385	1124	5	board	board	PROPN
inlawrev-18385	1124	6	had	have	AUX
inlawrev-18385	1124	7	found	find	VERB
inlawrev-18385	1124	8	grabbe	grabbe	NOUN
inlawrev-18385	1124	9	's	's	PART
inlawrev-18385	1124	10	market	market	NOUN
inlawrev-18385	1124	11	data	datum	NOUN
inlawrev-18385	1124	12	approach	approach	NOUN
inlawrev-18385	1124	13	lacked	lack	VERB
inlawrev-18385	1124	14	probative	probative	ADJ
inlawrev-18385	1124	15	value	value	NOUN
inlawrev-18385	1124	16	“	"	PUNCT
inlawrev-18385	1124	17	because	because	SCONJ
inlawrev-18385	1124	18	he	he	PRON
inlawrev-18385	1124	19	neither	neither	CCONJ
inlawrev-18385	1124	20	explained	explain	VERB
inlawrev-18385	1124	21	nor	nor	CCONJ
inlawrev-18385	1124	22	submitted	submit	VERB
inlawrev-18385	1124	23	any	any	DET
inlawrev-18385	1124	24	documentary	documentary	ADJ
inlawrev-18385	1124	25	evidence	evidence	NOUN
inlawrev-18385	1124	26	to	to	PART
inlawrev-18385	1124	27	indicate	indicate	VERB
inlawrev-18385	1124	28	how	how	SCONJ
inlawrev-18385	1124	29	he	he	PRON
inlawrev-18385	1124	30	determined	determine	VERB
inlawrev-18385	1124	31	the	the	DET
inlawrev-18385	1124	32	value	value	NOUN
inlawrev-18385	1124	33	of	of	ADP
inlawrev-18385	1124	34	the	the	DET
inlawrev-18385	1124	35	homes	home	NOUN
inlawrev-18385	1124	36	,	,	PUNCT
inlawrev-18385	1124	37	the	the	DET
inlawrev-18385	1124	38	other	other	ADJ
inlawrev-18385	1124	39	land	land	NOUN
inlawrev-18385	1124	40	,	,	PUNCT
inlawrev-18385	1124	41	and	and	CCONJ
inlawrev-18385	1124	42	the	the	DET
inlawrev-18385	1124	43	tool	tool	NOUN
inlawrev-18385	1124	44	sheds	shed	VERB
inlawrev-18385	1124	45	on	on	ADP
inlawrev-18385	1124	46	the	the	DET
inlawrev-18385	1124	47	comparison	comparison	NOUN
inlawrev-18385	1124	48	farms	farm	NOUN
inlawrev-18385	1124	49	.	.	PUNCT
inlawrev-18385	1125	1	”274	”274	PROPN
inlawrev-18385	1125	2	grabbe	grabbe	PROPN
inlawrev-18385	1125	3	contended	contend	VERB
inlawrev-18385	1125	4	the	the	DET
inlawrev-18385	1125	5	certified	certify	VERB
inlawrev-18385	1125	6	administrative	administrative	ADJ
inlawrev-18385	1125	7	record	record	NOUN
inlawrev-18385	1125	8	contained	contain	VERB
inlawrev-18385	1125	9	evidence	evidence	NOUN
inlawrev-18385	1125	10	of	of	ADP
inlawrev-18385	1125	11	the	the	DET
inlawrev-18385	1125	12	values	value	NOUN
inlawrev-18385	1125	13	and	and	CCONJ
inlawrev-18385	1125	14	items	item	NOUN
inlawrev-18385	1125	15	,	,	PUNCT
inlawrev-18385	1125	16	but	but	CCONJ
inlawrev-18385	1125	17	because	because	SCONJ
inlawrev-18385	1125	18	grabbe	grabbe	NOUN
inlawrev-18385	1125	19	had	have	AUX
inlawrev-18385	1125	20	failed	fail	VERB
inlawrev-18385	1125	21	to	to	PART
inlawrev-18385	1125	22	present	present	VERB
inlawrev-18385	1125	23	such	such	ADJ
inlawrev-18385	1125	24	evidence	evidence	NOUN
inlawrev-18385	1125	25	to	to	ADP
inlawrev-18385	1125	26	the	the	DET
inlawrev-18385	1125	27	indiana	indiana	PROPN
inlawrev-18385	1125	28	board	board	PROPN
inlawrev-18385	1125	29	,	,	PUNCT
inlawrev-18385	1125	30	the	the	DET
inlawrev-18385	1125	31	tax	tax	NOUN
inlawrev-18385	1125	32	court	court	NOUN
inlawrev-18385	1125	33	was	be	AUX
inlawrev-18385	1125	34	not	not	PART
inlawrev-18385	1125	35	permitted	permit	VERB
inlawrev-18385	1125	36	to	to	PART
inlawrev-18385	1125	37	consider	consider	VERB
inlawrev-18385	1125	38	it	it	PRON
inlawrev-18385	1125	39	.	.	PUNCT
inlawrev-18385	1126	1	accordingly	accordingly	ADV
inlawrev-18385	1126	2	,	,	PUNCT
inlawrev-18385	1126	3	the	the	DET
inlawrev-18385	1126	4	tax	tax	NOUN
inlawrev-18385	1126	5	court	court	NOUN
inlawrev-18385	1126	6	determined	determine	VERB
inlawrev-18385	1126	7	all	all	DET
inlawrev-18385	1126	8	four	four	NUM
inlawrev-18385	1126	9	of	of	ADP
inlawrev-18385	1126	10	grabbe	grabbe	NOUN
inlawrev-18385	1126	11	’s	’s	PART
inlawrev-18385	1126	12	approaches	approach	NOUN
inlawrev-18385	1126	13	lack	lack	VERB
inlawrev-18385	1126	14	probative	probative	ADJ
inlawrev-18385	1126	15	value	value	NOUN
inlawrev-18385	1126	16	and	and	CCONJ
inlawrev-18385	1126	17	affirmed	affirm	VERB
inlawrev-18385	1126	18	the	the	DET
inlawrev-18385	1126	19	indiana	indiana	PROPN
inlawrev-18385	1126	20	board	board	PROPN
inlawrev-18385	1126	21	’s	’s	PART
inlawrev-18385	1126	22	determination.275	determination.275	PROPN
inlawrev-18385	1126	23	12	12	NUM
inlawrev-18385	1126	24	.	.	PUNCT
inlawrev-18385	1127	1	grabbe	grabbe	NOUN
inlawrev-18385	1127	2	v.	v.	ADP
inlawrev-18385	1127	3	carroll	carroll	PROPN
inlawrev-18385	1127	4	county	county	PROPN
inlawrev-18385	1127	5	assessor.276	assessor.276	PROPN
inlawrev-18385	1127	6	—	—	PUNCT
inlawrev-18385	1127	7	vern	vern	NOUN
inlawrev-18385	1127	8	grabbe	grabbe	NOUN
inlawrev-18385	1127	9	owns	own	VERB
inlawrev-18385	1127	10	two	two	NUM
inlawrev-18385	1127	11	contiguous	contiguous	ADJ
inlawrev-18385	1127	12	parcels	parcel	NOUN
inlawrev-18385	1127	13	of	of	ADP
inlawrev-18385	1127	14	agricultural	agricultural	ADJ
inlawrev-18385	1127	15	land	land	NOUN
inlawrev-18385	1127	16	in	in	ADP
inlawrev-18385	1127	17	carroll	carroll	PROPN
inlawrev-18385	1127	18	county	county	PROPN
inlawrev-18385	1127	19	,	,	PUNCT
inlawrev-18385	1127	20	one	one	NUM
inlawrev-18385	1127	21	consisting	consist	VERB
inlawrev-18385	1127	22	of	of	ADP
inlawrev-18385	1127	23	3.664	3.664	NUM
inlawrev-18385	1127	24	268	268	NUM
inlawrev-18385	1127	25	.	.	PUNCT
inlawrev-18385	1128	1	i	i	PRON
inlawrev-18385	1128	2	d.	d.	PROPN
inlawrev-18385	1128	3	269	269	NUM
inlawrev-18385	1128	4	.	.	PUNCT
inlawrev-18385	1129	1	i	i	PRON
inlawrev-18385	1129	2	d.	d.	PROPN
inlawrev-18385	1129	3	at	at	ADP
inlawrev-18385	1129	4	228	228	NUM
inlawrev-18385	1129	5	.	.	PUNCT
inlawrev-18385	1130	1	270	270	NUM
inlawrev-18385	1130	2	.	.	PUNCT
inlawrev-18385	1131	1	i	i	PRON
inlawrev-18385	1131	2	d.	d.	PROPN
inlawrev-18385	1131	3	at	at	ADP
inlawrev-18385	1131	4	229	229	NUM
inlawrev-18385	1131	5	.	.	PUNCT
inlawrev-18385	1132	1	271	271	NUM
inlawrev-18385	1132	2	.	.	PUNCT
inlawrev-18385	1133	1	i	i	PRON
inlawrev-18385	1133	2	d.	d.	PROPN
inlawrev-18385	1133	3	272	272	NUM
inlawrev-18385	1133	4	.	.	PUNCT
inlawrev-18385	1134	1	i	i	PRON
inlawrev-18385	1134	2	d.	d.	PROPN
inlawrev-18385	1134	3	at	at	ADP
inlawrev-18385	1134	4	230	230	NUM
inlawrev-18385	1134	5	.	.	PUNCT
inlawrev-18385	1134	6	273	273	NUM
inlawrev-18385	1134	7	.	.	PUNCT
inlawrev-18385	1135	1	i	i	PRON
inlawrev-18385	1135	2	d.	d.	PROPN
inlawrev-18385	1135	3	at	at	ADP
inlawrev-18385	1135	4	230	230	NUM
inlawrev-18385	1135	5	-	-	SYM
inlawrev-18385	1135	6	31	31	NUM
inlawrev-18385	1135	7	.	.	PUNCT
inlawrev-18385	1135	8	274	274	NUM
inlawrev-18385	1135	9	.	.	PUNCT
inlawrev-18385	1136	1	i	i	PRON
inlawrev-18385	1136	2	d.	d.	PROPN
inlawrev-18385	1136	3	at	at	ADP
inlawrev-18385	1136	4	232	232	NUM
inlawrev-18385	1136	5	.	.	PUNCT
inlawrev-18385	1136	6	275	275	NUM
inlawrev-18385	1136	7	.	.	PUNCT
inlawrev-18385	1137	1	i	i	PRON
inlawrev-18385	1137	2	d.	d.	VERB
inlawrev-18385	1137	3	at	at	ADP
inlawrev-18385	1137	4	232	232	NUM
inlawrev-18385	1137	5	-	-	SYM
inlawrev-18385	1137	6	33	33	NUM
inlawrev-18385	1137	7	.	.	NOUN
inlawrev-18385	1137	8	276	276	NUM
inlawrev-18385	1137	9	.	.	NOUN
inlawrev-18385	1137	10	1	1	NUM
inlawrev-18385	1137	11	n.e.3d	n.e.3d	NUM
inlawrev-18385	1137	12	233	233	NUM
inlawrev-18385	1137	13	(	(	PUNCT
inlawrev-18385	1137	14	ind	ind	NOUN
inlawrev-18385	1137	15	.	.	PUNCT
inlawrev-18385	1138	1	t.c	t.c	PROPN
inlawrev-18385	1138	2	.	.	PROPN
inlawrev-18385	1138	3	2013	2013	NUM
inlawrev-18385	1138	4	)	)	PUNCT
inlawrev-18385	1138	5	.	.	PUNCT
inlawrev-18385	1139	1	1204	1204	NUM
inlawrev-18385	1139	2	indiana	indiana	PROPN
inlawrev-18385	1139	3	law	law	PROPN
inlawrev-18385	1139	4	review	review	NOUN
inlawrev-18385	1140	1	[	[	X
inlawrev-18385	1140	2	vol	vol	NOUN
inlawrev-18385	1140	3	.	.	PUNCT
inlawrev-18385	1141	1	47:1173	47:1173	NUM
inlawrev-18385	1141	2	acres	acre	NOUN
inlawrev-18385	1141	3	and	and	CCONJ
inlawrev-18385	1141	4	containing	contain	VERB
inlawrev-18385	1141	5	one	one	NUM
inlawrev-18385	1141	6	hog	hog	NOUN
inlawrev-18385	1141	7	building	building	NOUN
inlawrev-18385	1141	8	and	and	CCONJ
inlawrev-18385	1141	9	the	the	DET
inlawrev-18385	1141	10	other	other	ADJ
inlawrev-18385	1141	11	parcel	parcel	NOUN
inlawrev-18385	1141	12	consisting	consist	VERB
inlawrev-18385	1141	13	of	of	ADP
inlawrev-18385	1141	14	19.266	19.266	NUM
inlawrev-18385	1141	15	acres	acre	NOUN
inlawrev-18385	1141	16	and	and	CCONJ
inlawrev-18385	1141	17	containing	contain	VERB
inlawrev-18385	1141	18	two	two	NUM
inlawrev-18385	1141	19	hog	hog	NOUN
inlawrev-18385	1141	20	buildings	building	NOUN
inlawrev-18385	1141	21	and	and	CCONJ
inlawrev-18385	1141	22	a	a	DET
inlawrev-18385	1141	23	utility	utility	NOUN
inlawrev-18385	1141	24	shed.277	shed.277	NOUN
inlawrev-18385	1141	25	for	for	ADP
inlawrev-18385	1141	26	the	the	DET
inlawrev-18385	1141	27	2010	2010	NUM
inlawrev-18385	1141	28	tax	tax	NOUN
inlawrev-18385	1141	29	year	year	NOUN
inlawrev-18385	1141	30	,	,	PUNCT
inlawrev-18385	1141	31	the	the	DET
inlawrev-18385	1141	32	subject	subject	ADJ
inlawrev-18385	1141	33	property	property	NOUN
inlawrev-18385	1141	34	was	be	AUX
inlawrev-18385	1141	35	assessed	assess	VERB
inlawrev-18385	1141	36	at	at	ADP
inlawrev-18385	1141	37	$	$	SYM
inlawrev-18385	1141	38	306,900	306,900	NUM
inlawrev-18385	1141	39	,	,	PUNCT
inlawrev-18385	1141	40	which	which	PRON
inlawrev-18385	1141	41	was	be	AUX
inlawrev-18385	1141	42	an	an	DET
inlawrev-18385	1141	43	11	11	NUM
inlawrev-18385	1141	44	%	%	NOUN
inlawrev-18385	1141	45	increase	increase	NOUN
inlawrev-18385	1141	46	over	over	ADP
inlawrev-18385	1141	47	the	the	DET
inlawrev-18385	1141	48	previous	previous	ADJ
inlawrev-18385	1141	49	year	year	NOUN
inlawrev-18385	1141	50	's	's	PART
inlawrev-18385	1141	51	assessment	assessment	NOUN
inlawrev-18385	1141	52	of	of	ADP
inlawrev-18385	1141	53	$	$	SYM
inlawrev-18385	1141	54	274,500.278	274,500.278	NUM
inlawrev-18385	1141	55	grabbe	grabbe	NOUN
inlawrev-18385	1141	56	challenged	challenge	VERB
inlawrev-18385	1141	57	the	the	DET
inlawrev-18385	1141	58	assessments	assessment	NOUN
inlawrev-18385	1141	59	first	first	ADV
inlawrev-18385	1141	60	with	with	ADP
inlawrev-18385	1141	61	the	the	DET
inlawrev-18385	1141	62	carroll	carroll	PROPN
inlawrev-18385	1141	63	county	county	PROPN
inlawrev-18385	1141	64	ptaboa	ptaboa	NOUN
inlawrev-18385	1141	65	and	and	CCONJ
inlawrev-18385	1141	66	then	then	ADV
inlawrev-18385	1141	67	with	with	ADP
inlawrev-18385	1141	68	the	the	DET
inlawrev-18385	1141	69	indiana	indiana	PROPN
inlawrev-18385	1141	70	board.279	board.279	NOUN
inlawrev-18385	1141	71	at	at	ADP
inlawrev-18385	1141	72	the	the	DET
inlawrev-18385	1141	73	indiana	indiana	PROPN
inlawrev-18385	1141	74	board	board	PROPN
inlawrev-18385	1141	75	hearing	hearing	NOUN
inlawrev-18385	1141	76	,	,	PUNCT
inlawrev-18385	1141	77	grabbe	grabbe	NOUN
inlawrev-18385	1141	78	presented	present	VERB
inlawrev-18385	1141	79	“	"	PUNCT
inlawrev-18385	1141	80	four	four	NUM
inlawrev-18385	1141	81	self	self	NOUN
inlawrev-18385	1141	82	-	-	PUNCT
inlawrev-18385	1141	83	prepared	prepare	VERB
inlawrev-18385	1141	84	analyses	analysis	NOUN
inlawrev-18385	1141	85	as	as	ADP
inlawrev-18385	1141	86	evidence	evidence	NOUN
inlawrev-18385	1141	87	to	to	PART
inlawrev-18385	1141	88	demonstrate	demonstrate	VERB
inlawrev-18385	1141	89	that	that	SCONJ
inlawrev-18385	1141	90	the	the	DET
inlawrev-18385	1141	91	assessed	assessed	ADJ
inlawrev-18385	1141	92	value	value	NOUN
inlawrev-18385	1141	93	of	of	ADP
inlawrev-18385	1141	94	the	the	DET
inlawrev-18385	1141	95	subject	subject	ADJ
inlawrev-18385	1141	96	property	property	NOUN
inlawrev-18385	1141	97	should	should	AUX
inlawrev-18385	1141	98	only	only	ADV
inlawrev-18385	1141	99	be	be	AUX
inlawrev-18385	1141	100	$	$	SYM
inlawrev-18385	1141	101	218,862	218,862	NUM
inlawrev-18385	1141	102	.	.	PUNCT
inlawrev-18385	1142	1	in	in	ADP
inlawrev-18385	1142	2	response	response	NOUN
inlawrev-18385	1142	3	,	,	PUNCT
inlawrev-18385	1142	4	the	the	DET
inlawrev-18385	1142	5	assessor	assessor	NOUN
inlawrev-18385	1142	6	conceded	concede	VERB
inlawrev-18385	1142	7	that	that	SCONJ
inlawrev-18385	1142	8	the	the	DET
inlawrev-18385	1142	9	valuations	valuation	NOUN
inlawrev-18385	1142	10	of	of	ADP
inlawrev-18385	1142	11	the	the	DET
inlawrev-18385	1142	12	hog	hog	NOUN
inlawrev-18385	1142	13	buildings	building	NOUN
inlawrev-18385	1142	14	on	on	ADP
inlawrev-18385	1142	15	[	[	X
inlawrev-18385	1142	16	one	one	NUM
inlawrev-18385	1142	17	]	]	PUNCT
inlawrev-18385	1142	18	parcel	parcel	NOUN
inlawrev-18385	1142	19	were	be	AUX
inlawrev-18385	1142	20	incorrect	incorrect	ADJ
inlawrev-18385	1142	21	,	,	PUNCT
inlawrev-18385	1142	22	but	but	CCONJ
inlawrev-18385	1142	23	argued	argue	VERB
inlawrev-18385	1142	24	that	that	SCONJ
inlawrev-18385	1142	25	the	the	DET
inlawrev-18385	1142	26	original	original	ADJ
inlawrev-18385	1142	27	assessment	assessment	NOUN
inlawrev-18385	1142	28	should	should	AUX
inlawrev-18385	1142	29	nonetheless	nonetheless	ADV
inlawrev-18385	1142	30	be	be	AUX
inlawrev-18385	1142	31	upheld	uphold	VERB
inlawrev-18385	1142	32	.	.	PUNCT
inlawrev-18385	1142	33	”280	”280	PROPN
inlawrev-18385	1143	1	the	the	DET
inlawrev-18385	1143	2	indiana	indiana	PROPN
inlawrev-18385	1143	3	board	board	PROPN
inlawrev-18385	1143	4	issued	issue	VERB
inlawrev-18385	1143	5	a	a	DET
inlawrev-18385	1143	6	final	final	ADJ
inlawrev-18385	1143	7	determination	determination	NOUN
inlawrev-18385	1143	8	,	,	PUNCT
inlawrev-18385	1143	9	which	which	PRON
inlawrev-18385	1143	10	valued	value	VERB
inlawrev-18385	1143	11	grabbe	grabbe	NOUN
inlawrev-18385	1143	12	’s	’s	PART
inlawrev-18385	1143	13	property	property	NOUN
inlawrev-18385	1143	14	for	for	ADP
inlawrev-18385	1143	15	2010	2010	NUM
inlawrev-18385	1143	16	the	the	DET
inlawrev-18385	1143	17	same	same	ADJ
inlawrev-18385	1143	18	as	as	ADP
inlawrev-18385	1143	19	its	its	PRON
inlawrev-18385	1143	20	2009	2009	NUM
inlawrev-18385	1143	21	assessed	assessed	ADJ
inlawrev-18385	1143	22	value	value	NOUN
inlawrev-18385	1143	23	of	of	ADP
inlawrev-18385	1143	24	$	$	SYM
inlawrev-18385	1143	25	274,500	274,500	NUM
inlawrev-18385	1143	26	.	.	PUNCT
inlawrev-18385	1144	1	grabbe	grabbe	NOUN
inlawrev-18385	1144	2	appealed	appeal	VERB
inlawrev-18385	1144	3	to	to	ADP
inlawrev-18385	1144	4	the	the	DET
inlawrev-18385	1144	5	tax	tax	NOUN
inlawrev-18385	1144	6	court	court	NOUN
inlawrev-18385	1144	7	.	.	PUNCT
inlawrev-18385	1145	1	on	on	ADP
inlawrev-18385	1145	2	appeal	appeal	NOUN
inlawrev-18385	1145	3	,	,	PUNCT
inlawrev-18385	1145	4	grabbe	grabbe	NOUN
inlawrev-18385	1145	5	requested	request	VERB
inlawrev-18385	1145	6	the	the	DET
inlawrev-18385	1145	7	tax	tax	NOUN
inlawrev-18385	1145	8	court	court	NOUN
inlawrev-18385	1145	9	reduce	reduce	VERB
inlawrev-18385	1145	10	his	his	PRON
inlawrev-18385	1145	11	assessment	assessment	NOUN
inlawrev-18385	1145	12	to	to	ADP
inlawrev-18385	1145	13	$	$	SYM
inlawrev-18385	1145	14	218,862	218,862	NUM
inlawrev-18385	1145	15	for	for	ADP
inlawrev-18385	1145	16	the	the	DET
inlawrev-18385	1145	17	2010	2010	NUM
inlawrev-18385	1145	18	tax	tax	NOUN
inlawrev-18385	1145	19	year	year	NOUN
inlawrev-18385	1145	20	,	,	PUNCT
inlawrev-18385	1145	21	the	the	DET
inlawrev-18385	1145	22	value	value	NOUN
inlawrev-18385	1145	23	for	for	ADP
inlawrev-18385	1145	24	which	which	PRON
inlawrev-18385	1145	25	grabbe	grabbe	NOUN
inlawrev-18385	1145	26	argued	argue	VERB
inlawrev-18385	1145	27	before	before	ADP
inlawrev-18385	1145	28	the	the	DET
inlawrev-18385	1145	29	indiana	indiana	PROPN
inlawrev-18385	1145	30	board.281	board.281	PROPN
inlawrev-18385	1145	31	first	first	ADV
inlawrev-18385	1145	32	,	,	PUNCT
inlawrev-18385	1145	33	grabbe	grabbe	NOUN
inlawrev-18385	1145	34	argued	argue	VERB
inlawrev-18385	1145	35	the	the	DET
inlawrev-18385	1145	36	indiana	indiana	PROPN
inlawrev-18385	1145	37	board	board	PROPN
inlawrev-18385	1145	38	incorrectly	incorrectly	ADV
inlawrev-18385	1145	39	determined	determine	VERB
inlawrev-18385	1145	40	his	his	PRON
inlawrev-18385	1145	41	evidence	evidence	NOUN
inlawrev-18385	1145	42	lacked	lack	VERB
inlawrev-18385	1145	43	probative	probative	ADJ
inlawrev-18385	1145	44	value	value	NOUN
inlawrev-18385	1145	45	and	and	CCONJ
inlawrev-18385	1145	46	thus	thus	ADV
inlawrev-18385	1145	47	incorrectly	incorrectly	ADV
inlawrev-18385	1145	48	found	find	VERB
inlawrev-18385	1145	49	he	he	PRON
inlawrev-18385	1145	50	had	have	AUX
inlawrev-18385	1145	51	failed	fail	VERB
inlawrev-18385	1145	52	to	to	PART
inlawrev-18385	1145	53	make	make	VERB
inlawrev-18385	1145	54	a	a	DET
inlawrev-18385	1145	55	prima	prima	NOUN
inlawrev-18385	1145	56	facie	facie	NOUN
inlawrev-18385	1145	57	case.282	case.282	PROPN
inlawrev-18385	1145	58	the	the	DET
inlawrev-18385	1145	59	tax	tax	NOUN
inlawrev-18385	1145	60	court	court	NOUN
inlawrev-18385	1145	61	noted	note	VERB
inlawrev-18385	1145	62	grabbe	grabbe	NOUN
inlawrev-18385	1145	63	had	have	AUX
inlawrev-18385	1145	64	previously	previously	ADV
inlawrev-18385	1145	65	appealed	appeal	VERB
inlawrev-18385	1145	66	an	an	DET
inlawrev-18385	1145	67	assessment	assessment	NOUN
inlawrev-18385	1145	68	before	before	ADP
inlawrev-18385	1145	69	the	the	DET
inlawrev-18385	1145	70	tax	tax	NOUN
inlawrev-18385	1145	71	court	court	NOUN
inlawrev-18385	1145	72	using	use	VERB
inlawrev-18385	1145	73	the	the	DET
inlawrev-18385	1145	74	same	same	ADJ
inlawrev-18385	1145	75	four	four	NUM
inlawrev-18385	1145	76	-	-	PUNCT
inlawrev-18385	1145	77	factor	factor	NOUN
inlawrev-18385	1145	78	analyses.283	analyses.283	NOUN
inlawrev-18385	1145	79	in	in	ADP
inlawrev-18385	1145	80	the	the	DET
inlawrev-18385	1145	81	previous	previous	ADJ
inlawrev-18385	1145	82	case	case	NOUN
inlawrev-18385	1145	83	,	,	PUNCT
inlawrev-18385	1145	84	the	the	DET
inlawrev-18385	1145	85	court	court	NOUN
inlawrev-18385	1145	86	determined	determine	VERB
inlawrev-18385	1145	87	grabbe	grabbe	NOUN
inlawrev-18385	1145	88	’s	’s	PART
inlawrev-18385	1145	89	evidence	evidence	NOUN
inlawrev-18385	1145	90	lacked	lack	VERB
inlawrev-18385	1145	91	probative	probative	ADJ
inlawrev-18385	1145	92	value	value	NOUN
inlawrev-18385	1145	93	because	because	SCONJ
inlawrev-18385	1145	94	“	"	PUNCT
inlawrev-18385	1145	95	he	he	PRON
inlawrev-18385	1145	96	failed	fail	VERB
inlawrev-18385	1145	97	to	to	PART
inlawrev-18385	1145	98	show	show	VERB
inlawrev-18385	1145	99	that	that	SCONJ
inlawrev-18385	1145	100	his	his	PRON
inlawrev-18385	1145	101	analyses	analysis	NOUN
inlawrev-18385	1145	102	comported	comport	VERB
inlawrev-18385	1145	103	with	with	ADP
inlawrev-18385	1145	104	generally	generally	ADV
inlawrev-18385	1145	105	accepted	accept	VERB
inlawrev-18385	1145	106	appraisal	appraisal	NOUN
inlawrev-18385	1145	107	principles	principle	NOUN
inlawrev-18385	1145	108	.	.	PUNCT
inlawrev-18385	1145	109	”284	”284	PUNCT
inlawrev-18385	1145	110	therefore	therefore	ADV
inlawrev-18385	1145	111	,	,	PUNCT
inlawrev-18385	1145	112	given	give	VERB
inlawrev-18385	1145	113	grabbe	grabbe	NOUN
inlawrev-18385	1145	114	used	use	VERB
inlawrev-18385	1145	115	the	the	DET
inlawrev-18385	1145	116	same	same	ADJ
inlawrev-18385	1145	117	four	four	NUM
inlawrev-18385	1145	118	analyses	analysis	NOUN
inlawrev-18385	1145	119	to	to	PART
inlawrev-18385	1145	120	estimate	estimate	VERB
inlawrev-18385	1145	121	the	the	DET
inlawrev-18385	1145	122	property	property	NOUN
inlawrev-18385	1145	123	’s	’s	PART
inlawrev-18385	1145	124	2010	2010	NUM
inlawrev-18385	1145	125	value	value	NOUN
inlawrev-18385	1145	126	,	,	PUNCT
inlawrev-18385	1145	127	the	the	DET
inlawrev-18385	1145	128	tax	tax	NOUN
inlawrev-18385	1145	129	court	court	NOUN
inlawrev-18385	1145	130	agreed	agree	VERB
inlawrev-18385	1145	131	with	with	ADP
inlawrev-18385	1145	132	the	the	DET
inlawrev-18385	1145	133	indiana	indiana	PROPN
inlawrev-18385	1145	134	board	board	PROPN
inlawrev-18385	1145	135	that	that	SCONJ
inlawrev-18385	1145	136	the	the	DET
inlawrev-18385	1145	137	evidence	evidence	NOUN
inlawrev-18385	1145	138	lacked	lack	VERB
inlawrev-18385	1145	139	probative	probative	ADJ
inlawrev-18385	1145	140	value	value	NOUN
inlawrev-18385	1145	141	.	.	PUNCT
inlawrev-18385	1146	1	next	next	ADV
inlawrev-18385	1146	2	,	,	PUNCT
inlawrev-18385	1146	3	grabbe	grabbe	NOUN
inlawrev-18385	1146	4	argued	argue	VERB
inlawrev-18385	1146	5	the	the	DET
inlawrev-18385	1146	6	indiana	indiana	PROPN
inlawrev-18385	1146	7	board	board	PROPN
inlawrev-18385	1146	8	’s	’s	PART
inlawrev-18385	1146	9	determination	determination	NOUN
inlawrev-18385	1146	10	that	that	SCONJ
inlawrev-18385	1146	11	the	the	DET
inlawrev-18385	1146	12	2010	2010	NUM
inlawrev-18385	1146	13	assessment	assessment	NOUN
inlawrev-18385	1146	14	should	should	AUX
inlawrev-18385	1146	15	be	be	AUX
inlawrev-18385	1146	16	the	the	DET
inlawrev-18385	1146	17	same	same	ADJ
inlawrev-18385	1146	18	as	as	SCONJ
inlawrev-18385	1146	19	the	the	DET
inlawrev-18385	1146	20	2009	2009	NUM
inlawrev-18385	1146	21	assessment	assessment	NOUN
inlawrev-18385	1146	22	was	be	AUX
inlawrev-18385	1146	23	contrary	contrary	ADJ
inlawrev-18385	1146	24	to	to	ADP
inlawrev-18385	1146	25	the	the	DET
inlawrev-18385	1146	26	law	law	NOUN
inlawrev-18385	1146	27	.	.	PUNCT
inlawrev-18385	1147	1	the	the	DET
inlawrev-18385	1147	2	court	court	NOUN
inlawrev-18385	1147	3	disagreed	disagree	VERB
inlawrev-18385	1147	4	,	,	PUNCT
inlawrev-18385	1147	5	explaining	explain	VERB
inlawrev-18385	1147	6	it	it	PRON
inlawrev-18385	1147	7	was	be	AUX
inlawrev-18385	1147	8	reasonable	reasonable	ADJ
inlawrev-18385	1147	9	for	for	SCONJ
inlawrev-18385	1147	10	the	the	DET
inlawrev-18385	1147	11	indiana	indiana	PROPN
inlawrev-18385	1147	12	board	board	PROPN
inlawrev-18385	1147	13	to	to	PART
inlawrev-18385	1147	14	apply	apply	VERB
inlawrev-18385	1147	15	the	the	DET
inlawrev-18385	1147	16	property	property	NOUN
inlawrev-18385	1147	17	’s	’s	PART
inlawrev-18385	1147	18	2009	2009	NUM
inlawrev-18385	1147	19	assessment	assessment	NOUN
inlawrev-18385	1147	20	“	"	PUNCT
inlawrev-18385	1147	21	given	give	VERB
inlawrev-18385	1147	22	that	that	SCONJ
inlawrev-18385	1147	23	neither	neither	PRON
inlawrev-18385	1147	24	of	of	ADP
inlawrev-18385	1147	25	the	the	DET
inlawrev-18385	1147	26	parties	party	NOUN
inlawrev-18385	1147	27	presented	present	VERB
inlawrev-18385	1147	28	probative	probative	ADJ
inlawrev-18385	1147	29	evidence	evidence	NOUN
inlawrev-18385	1147	30	as	as	ADP
inlawrev-18385	1147	31	to	to	ADP
inlawrev-18385	1147	32	the	the	DET
inlawrev-18385	1147	33	subject	subject	ADJ
inlawrev-18385	1147	34	property	property	NOUN
inlawrev-18385	1147	35	's	's	PART
inlawrev-18385	1147	36	market	market	NOUN
inlawrev-18385	1147	37	value	value	NOUN
inlawrev-18385	1147	38	-	-	PUNCT
inlawrev-18385	1147	39	in	in	ADP
inlawrev-18385	1147	40	-	-	PUNCT
inlawrev-18385	1147	41	use	use	NOUN
inlawrev-18385	1147	42	for	for	ADP
inlawrev-18385	1147	43	the	the	DET
inlawrev-18385	1147	44	2010	2010	NUM
inlawrev-18385	1147	45	tax	tax	NOUN
inlawrev-18385	1147	46	year	year	NOUN
inlawrev-18385	1147	47	.	.	PUNCT
inlawrev-18385	1147	48	”285	”285	PUNCT
inlawrev-18385	1147	49	accordingly	accordingly	ADV
inlawrev-18385	1147	50	,	,	PUNCT
inlawrev-18385	1147	51	the	the	DET
inlawrev-18385	1147	52	tax	tax	NOUN
inlawrev-18385	1147	53	court	court	NOUN
inlawrev-18385	1147	54	affirmed	affirm	VERB
inlawrev-18385	1147	55	the	the	DET
inlawrev-18385	1147	56	indiana	indiana	PROPN
inlawrev-18385	1147	57	board	board	PROPN
inlawrev-18385	1147	58	’s	’s	PART
inlawrev-18385	1147	59	final	final	ADJ
inlawrev-18385	1147	60	determination	determination	NOUN
inlawrev-18385	1147	61	.	.	PUNCT
inlawrev-18385	1148	1	b.	b.	PROPN
inlawrev-18385	1148	2	local	local	ADJ
inlawrev-18385	1148	3	tax	tax	NOUN
inlawrev-18385	1148	4	1	1	NUM
inlawrev-18385	1148	5	.	.	PUNCT
inlawrev-18385	1148	6	brown	brown	PROPN
inlawrev-18385	1148	7	v.	v.	ADP
inlawrev-18385	1148	8	department	department	PROPN
inlawrev-18385	1148	9	of	of	ADP
inlawrev-18385	1148	10	local	local	ADJ
inlawrev-18385	1148	11	government	government	NOUN
inlawrev-18385	1148	12	finance.286	finance.286	ADJ
inlawrev-18385	1148	13	—	—	PUNCT
inlawrev-18385	1148	14	gregg	gregg	PROPN
inlawrev-18385	1148	15	township	township	NOUN
inlawrev-18385	1148	16	is	be	AUX
inlawrev-18385	1148	17	a	a	DET
inlawrev-18385	1148	18	rural	rural	ADJ
inlawrev-18385	1148	19	township	township	NOUN
inlawrev-18385	1148	20	located	locate	VERB
inlawrev-18385	1148	21	in	in	ADP
inlawrev-18385	1148	22	morgan	morgan	PROPN
inlawrev-18385	1148	23	county	county	PROPN
inlawrev-18385	1148	24	,	,	PUNCT
inlawrev-18385	1148	25	indiana	indiana	PROPN
inlawrev-18385	1148	26	with	with	ADP
inlawrev-18385	1148	27	a	a	DET
inlawrev-18385	1148	28	population	population	NOUN
inlawrev-18385	1148	29	of	of	ADP
inlawrev-18385	1148	30	277	277	NUM
inlawrev-18385	1148	31	.	.	PUNCT
inlawrev-18385	1149	1	i	i	PRON
inlawrev-18385	1149	2	d.	d.	PROPN
inlawrev-18385	1149	3	at	at	ADP
inlawrev-18385	1149	4	233	233	NUM
inlawrev-18385	1149	5	.	.	PUNCT
inlawrev-18385	1150	1	278	278	NUM
inlawrev-18385	1150	2	.	.	PUNCT
inlawrev-18385	1151	1	i	i	PRON
inlawrev-18385	1151	2	d.	d.	PROPN
inlawrev-18385	1151	3	at	at	ADP
inlawrev-18385	1151	4	233	233	NUM
inlawrev-18385	1151	5	-	-	SYM
inlawrev-18385	1151	6	34	34	NUM
inlawrev-18385	1151	7	.	.	PUNCT
inlawrev-18385	1151	8	279	279	NUM
inlawrev-18385	1151	9	.	.	PUNCT
inlawrev-18385	1152	1	i	i	PRON
inlawrev-18385	1152	2	d.	d.	PROPN
inlawrev-18385	1152	3	at	at	ADP
inlawrev-18385	1152	4	234	234	NUM
inlawrev-18385	1152	5	.	.	PUNCT
inlawrev-18385	1152	6	280	280	NUM
inlawrev-18385	1152	7	.	.	PUNCT
inlawrev-18385	1153	1	i	i	PRON
inlawrev-18385	1153	2	d.	d.	PROPN
inlawrev-18385	1153	3	281	281	NUM
inlawrev-18385	1153	4	.	.	PUNCT
inlawrev-18385	1154	1	i	i	PRON
inlawrev-18385	1154	2	d.	d.	PROPN
inlawrev-18385	1154	3	at	at	ADP
inlawrev-18385	1154	4	234	234	NUM
inlawrev-18385	1154	5	-	-	SYM
inlawrev-18385	1154	6	35	35	NUM
inlawrev-18385	1154	7	.	.	PUNCT
inlawrev-18385	1155	1	282	282	NUM
inlawrev-18385	1155	2	.	.	PUNCT
inlawrev-18385	1156	1	i	i	PRON
inlawrev-18385	1156	2	d.	d.	PROPN
inlawrev-18385	1156	3	at	at	ADP
inlawrev-18385	1156	4	234	234	NUM
inlawrev-18385	1156	5	.	.	PUNCT
inlawrev-18385	1156	6	283	283	NUM
inlawrev-18385	1156	7	.	.	PUNCT
inlawrev-18385	1157	1	i	i	PRON
inlawrev-18385	1157	2	d.	d.	PROPN
inlawrev-18385	1157	3	at	at	ADP
inlawrev-18385	1157	4	235	235	NUM
inlawrev-18385	1157	5	.	.	NOUN
inlawrev-18385	1157	6	284	284	NUM
inlawrev-18385	1157	7	.	.	PUNCT
inlawrev-18385	1158	1	i	i	PRON
inlawrev-18385	1158	2	d.	d.	PROPN
inlawrev-18385	1158	3	285	285	NUM
inlawrev-18385	1158	4	.	.	PUNCT
inlawrev-18385	1159	1	i	i	PRON
inlawrev-18385	1159	2	d.	d.	PROPN
inlawrev-18385	1159	3	at	at	ADP
inlawrev-18385	1159	4	236	236	NUM
inlawrev-18385	1159	5	.	.	PUNCT
inlawrev-18385	1160	1	286	286	NUM
inlawrev-18385	1160	2	.	.	PUNCT
inlawrev-18385	1161	1	989	989	NUM
inlawrev-18385	1161	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1161	3	386	386	NUM
inlawrev-18385	1161	4	(	(	PUNCT
inlawrev-18385	1161	5	ind	ind	NOUN
inlawrev-18385	1161	6	.	.	PUNCT
inlawrev-18385	1162	1	t.c	t.c	PROPN
inlawrev-18385	1162	2	.	.	PROPN
inlawrev-18385	1162	3	2013	2013	NUM
inlawrev-18385	1162	4	)	)	PUNCT
inlawrev-18385	1162	5	.	.	PUNCT
inlawrev-18385	1163	1	2014	2014	NUM
inlawrev-18385	1163	2	]	]	PUNCT
inlawrev-18385	1163	3	taxation	taxation	NOUN
inlawrev-18385	1163	4	1205	1205	NUM
inlawrev-18385	1163	5	approximately	approximately	ADV
inlawrev-18385	1163	6	3,000	3,000	NUM
inlawrev-18385	1163	7	and	and	CCONJ
inlawrev-18385	1163	8	no	no	DET
inlawrev-18385	1163	9	incorporated	incorporated	ADJ
inlawrev-18385	1163	10	municipalities	municipality	NOUN
inlawrev-18385	1163	11	within	within	ADP
inlawrev-18385	1163	12	its	its	PRON
inlawrev-18385	1163	13	boarders.287	boarders.287	NOUN
inlawrev-18385	1163	14	the	the	DET
inlawrev-18385	1163	15	township	township	NOUN
inlawrev-18385	1163	16	contracts	contract	NOUN
inlawrev-18385	1163	17	with	with	ADP
inlawrev-18385	1163	18	a	a	DET
inlawrev-18385	1163	19	private	private	ADJ
inlawrev-18385	1163	20	volunteer	volunteer	NOUN
inlawrev-18385	1163	21	fire	fire	NOUN
inlawrev-18385	1163	22	department	department	NOUN
inlawrev-18385	1163	23	for	for	ADP
inlawrev-18385	1163	24	its	its	PRON
inlawrev-18385	1163	25	fire	fire	NOUN
inlawrev-18385	1163	26	protection	protection	NOUN
inlawrev-18385	1163	27	services	service	NOUN
inlawrev-18385	1163	28	.	.	PUNCT
inlawrev-18385	1164	1	in	in	ADP
inlawrev-18385	1164	2	june	june	PROPN
inlawrev-18385	1164	3	2009	2009	NUM
inlawrev-18385	1164	4	,	,	PUNCT
inlawrev-18385	1164	5	the	the	DET
inlawrev-18385	1164	6	gregg	gregg	PROPN
inlawrev-18385	1164	7	township	township	PROPN
inlawrev-18385	1164	8	board	board	PROPN
inlawrev-18385	1164	9	issued	issue	VERB
inlawrev-18385	1164	10	a	a	DET
inlawrev-18385	1164	11	resolution	resolution	NOUN
inlawrev-18385	1164	12	authorizing	authorize	VERB
inlawrev-18385	1164	13	the	the	DET
inlawrev-18385	1164	14	township	township	NOUN
inlawrev-18385	1164	15	to	to	PART
inlawrev-18385	1164	16	incur	incur	VERB
inlawrev-18385	1164	17	a	a	DET
inlawrev-18385	1164	18	loan	loan	NOUN
inlawrev-18385	1164	19	for	for	ADP
inlawrev-18385	1164	20	the	the	DET
inlawrev-18385	1164	21	purchase	purchase	NOUN
inlawrev-18385	1164	22	of	of	ADP
inlawrev-18385	1164	23	a	a	DET
inlawrev-18385	1164	24	fire	fire	NOUN
inlawrev-18385	1164	25	engine	engine	NOUN
inlawrev-18385	1164	26	to	to	PART
inlawrev-18385	1164	27	replace	replace	VERB
inlawrev-18385	1164	28	the	the	DET
inlawrev-18385	1164	29	township	township	NOUN
inlawrev-18385	1164	30	’s	’s	PART
inlawrev-18385	1164	31	current	current	ADJ
inlawrev-18385	1164	32	1992	1992	NUM
inlawrev-18385	1164	33	darley.288	darley.288	ADV
inlawrev-18385	1164	34	the	the	DET
inlawrev-18385	1164	35	loan	loan	NOUN
inlawrev-18385	1164	36	proceeds	proceed	NOUN
inlawrev-18385	1164	37	were	be	AUX
inlawrev-18385	1164	38	not	not	PART
inlawrev-18385	1164	39	to	to	PART
inlawrev-18385	1164	40	exceed	exceed	VERB
inlawrev-18385	1164	41	$	$	SYM
inlawrev-18385	1164	42	400,000	400,000	NUM
inlawrev-18385	1164	43	.	.	PUNCT
inlawrev-18385	1165	1	dora	dora	PROPN
inlawrev-18385	1165	2	brown	brown	PROPN
inlawrev-18385	1165	3	,	,	PUNCT
inlawrev-18385	1165	4	ben	ben	PROPN
inlawrev-18385	1165	5	kindle	kindle	PROPN
inlawrev-18385	1165	6	,	,	PUNCT
inlawrev-18385	1165	7	and	and	CCONJ
inlawrev-18385	1165	8	sonjia	sonjia	NOUN
inlawrev-18385	1165	9	graf	graf	NOUN
inlawrev-18385	1165	10	,	,	PUNCT
inlawrev-18385	1165	11	as	as	ADP
inlawrev-18385	1165	12	residents	resident	NOUN
inlawrev-18385	1165	13	of	of	ADP
inlawrev-18385	1165	14	gregg	gregg	PROPN
inlawrev-18385	1165	15	township	township	PROPN
inlawrev-18385	1165	16	,	,	PUNCT
inlawrev-18385	1165	17	filed	file	VERB
inlawrev-18385	1165	18	an	an	DET
inlawrev-18385	1165	19	objection	objection	NOUN
inlawrev-18385	1165	20	petition.289	petition.289	ADP
inlawrev-18385	1165	21	the	the	DET
inlawrev-18385	1165	22	petition	petition	NOUN
inlawrev-18385	1165	23	argued	argue	VERB
inlawrev-18385	1165	24	the	the	DET
inlawrev-18385	1165	25	township	township	NOUN
inlawrev-18385	1165	26	’s	’s	PART
inlawrev-18385	1165	27	current	current	ADJ
inlawrev-18385	1165	28	fire	fire	NOUN
inlawrev-18385	1165	29	engine	engine	NOUN
inlawrev-18385	1165	30	was	be	AUX
inlawrev-18385	1165	31	sufficient	sufficient	ADJ
inlawrev-18385	1165	32	to	to	PART
inlawrev-18385	1165	33	service	service	VERB
inlawrev-18385	1165	34	the	the	DET
inlawrev-18385	1165	35	township	township	NOUN
inlawrev-18385	1165	36	’s	’s	PART
inlawrev-18385	1165	37	needs	need	NOUN
inlawrev-18385	1165	38	and	and	CCONJ
inlawrev-18385	1165	39	,	,	PUNCT
inlawrev-18385	1165	40	even	even	ADV
inlawrev-18385	1165	41	if	if	SCONJ
inlawrev-18385	1165	42	the	the	DET
inlawrev-18385	1165	43	fire	fire	NOUN
inlawrev-18385	1165	44	engine	engine	NOUN
inlawrev-18385	1165	45	needed	need	VERB
inlawrev-18385	1165	46	replaced	replace	VERB
inlawrev-18385	1165	47	,	,	PUNCT
inlawrev-18385	1165	48	gregg	gregg	PROPN
inlawrev-18385	1165	49	township	township	NOUN
inlawrev-18385	1165	50	taxpayers	taxpayer	NOUN
inlawrev-18385	1165	51	should	should	AUX
inlawrev-18385	1165	52	not	not	PART
inlawrev-18385	1165	53	bear	bear	VERB
inlawrev-18385	1165	54	the	the	DET
inlawrev-18385	1165	55	entire	entire	ADJ
inlawrev-18385	1165	56	cost	cost	NOUN
inlawrev-18385	1165	57	of	of	ADP
inlawrev-18385	1165	58	the	the	DET
inlawrev-18385	1165	59	loan	loan	NOUN
inlawrev-18385	1165	60	for	for	ADP
inlawrev-18385	1165	61	the	the	DET
inlawrev-18385	1165	62	fire	fire	NOUN
inlawrev-18385	1165	63	engine	engine	NOUN
inlawrev-18385	1165	64	since	since	SCONJ
inlawrev-18385	1165	65	it	it	PRON
inlawrev-18385	1165	66	would	would	AUX
inlawrev-18385	1165	67	also	also	ADV
inlawrev-18385	1165	68	be	be	AUX
inlawrev-18385	1165	69	used	use	VERB
inlawrev-18385	1165	70	by	by	ADP
inlawrev-18385	1165	71	the	the	DET
inlawrev-18385	1165	72	fire	fire	NOUN
inlawrev-18385	1165	73	department	department	NOUN
inlawrev-18385	1165	74	to	to	PART
inlawrev-18385	1165	75	service	service	VERB
inlawrev-18385	1165	76	other	other	ADJ
inlawrev-18385	1165	77	townships.290	townships.290	NUM
inlawrev-18385	1165	78	the	the	DET
inlawrev-18385	1165	79	dlgf	dlgf	NOUN
inlawrev-18385	1165	80	held	hold	VERB
inlawrev-18385	1165	81	a	a	DET
inlawrev-18385	1165	82	hearing	hearing	NOUN
inlawrev-18385	1165	83	and	and	CCONJ
inlawrev-18385	1165	84	issued	issue	VERB
inlawrev-18385	1165	85	a	a	DET
inlawrev-18385	1165	86	final	final	ADJ
inlawrev-18385	1165	87	determination	determination	NOUN
inlawrev-18385	1165	88	approving	approve	VERB
inlawrev-18385	1165	89	the	the	DET
inlawrev-18385	1165	90	loan	loan	NOUN
inlawrev-18385	1165	91	in	in	ADP
inlawrev-18385	1165	92	its	its	PRON
inlawrev-18385	1165	93	entirety.291	entirety.291	NOUN
inlawrev-18385	1165	94	the	the	DET
inlawrev-18385	1165	95	petitioners	petitioner	NOUN
inlawrev-18385	1165	96	appealed	appeal	VERB
inlawrev-18385	1165	97	to	to	ADP
inlawrev-18385	1165	98	the	the	DET
inlawrev-18385	1165	99	indiana	indiana	PROPN
inlawrev-18385	1165	100	tax	tax	PROPN
inlawrev-18385	1165	101	court.292	court.292	PROPN
inlawrev-18385	1165	102	on	on	ADP
inlawrev-18385	1165	103	appeal	appeal	NOUN
inlawrev-18385	1165	104	,	,	PUNCT
inlawrev-18385	1165	105	petitioners	petitioner	NOUN
inlawrev-18385	1165	106	raised	raise	VERB
inlawrev-18385	1165	107	three	three	NUM
inlawrev-18385	1165	108	arguments.293	arguments.293	NOUN
inlawrev-18385	1165	109	first	first	ADV
inlawrev-18385	1165	110	,	,	PUNCT
inlawrev-18385	1165	111	the	the	DET
inlawrev-18385	1165	112	petitioners	petitioner	NOUN
inlawrev-18385	1165	113	asserted	assert	VERB
inlawrev-18385	1165	114	the	the	DET
inlawrev-18385	1165	115	dlgf	dlgf	NOUN
inlawrev-18385	1165	116	’s	’s	PART
inlawrev-18385	1165	117	final	final	ADJ
inlawrev-18385	1165	118	determination	determination	NOUN
inlawrev-18385	1165	119	failed	fail	VERB
inlawrev-18385	1165	120	to	to	PART
inlawrev-18385	1165	121	consider	consider	VERB
inlawrev-18385	1165	122	the	the	DET
inlawrev-18385	1165	123	eight	eight	NUM
inlawrev-18385	1165	124	factors	factor	NOUN
inlawrev-18385	1165	125	set	set	VERB
inlawrev-18385	1165	126	forth	forth	ADV
inlawrev-18385	1165	127	in	in	ADP
inlawrev-18385	1165	128	indiana	indiana	PROPN
inlawrev-18385	1165	129	code	code	PROPN
inlawrev-18385	1165	130	section	section	PROPN
inlawrev-18385	1165	131	36	36	NUM
inlawrev-18385	1165	132	-	-	SYM
inlawrev-18385	1165	133	6	6	NUM
inlawrev-18385	1165	134	-	-	PUNCT
inlawrev-18385	1165	135	6	6	NUM
inlawrev-18385	1165	136	-	-	NUM
inlawrev-18385	1165	137	14(d	14(d	NUM
inlawrev-18385	1165	138	)	)	PUNCT
inlawrev-18385	1165	139	in	in	ADP
inlawrev-18385	1165	140	concluding	conclude	VERB
inlawrev-18385	1165	141	the	the	DET
inlawrev-18385	1165	142	township	township	NOUN
inlawrev-18385	1165	143	was	be	AUX
inlawrev-18385	1165	144	authorized	authorize	VERB
inlawrev-18385	1165	145	to	to	PART
inlawrev-18385	1165	146	borrow	borrow	VERB
inlawrev-18385	1165	147	money.294	money.294	NOUN
inlawrev-18385	1165	148	the	the	DET
inlawrev-18385	1165	149	tax	tax	NOUN
inlawrev-18385	1165	150	court	court	NOUN
inlawrev-18385	1165	151	determined	determine	VERB
inlawrev-18385	1165	152	the	the	DET
inlawrev-18385	1165	153	dlgf	dlgf	NOUN
inlawrev-18385	1165	154	was	be	AUX
inlawrev-18385	1165	155	not	not	PART
inlawrev-18385	1165	156	required	require	VERB
inlawrev-18385	1165	157	to	to	PART
inlawrev-18385	1165	158	consider	consider	VERB
inlawrev-18385	1165	159	these	these	DET
inlawrev-18385	1165	160	eight	eight	NUM
inlawrev-18385	1165	161	factors	factor	NOUN
inlawrev-18385	1165	162	because	because	SCONJ
inlawrev-18385	1165	163	it	it	PRON
inlawrev-18385	1165	164	approved	approve	VERB
inlawrev-18385	1165	165	the	the	DET
inlawrev-18385	1165	166	townships	township	NOUN
inlawrev-18385	1165	167	loan	loan	NOUN
inlawrev-18385	1165	168	under	under	ADP
inlawrev-18385	1165	169	a	a	DET
inlawrev-18385	1165	170	different	different	ADJ
inlawrev-18385	1165	171	statute	statute	NOUN
inlawrev-18385	1165	172	,	,	PUNCT
inlawrev-18385	1165	173	indiana	indiana	PROPN
inlawrev-18385	1165	174	code	code	PROPN
inlawrev-18385	1165	175	section	section	PROPN
inlawrev-18385	1165	176	36	36	NUM
inlawrev-18385	1165	177	-	-	SYM
inlawrev-18385	1165	178	8	8	NUM
inlawrev-18385	1165	179	-	-	SYM
inlawrev-18385	1165	180	13	13	NUM
inlawrev-18385	1165	181	,	,	PUNCT
inlawrev-18385	1165	182	which	which	PRON
inlawrev-18385	1165	183	did	do	AUX
inlawrev-18385	1165	184	not	not	PART
inlawrev-18385	1165	185	require	require	VERB
inlawrev-18385	1165	186	analysis	analysis	NOUN
inlawrev-18385	1165	187	of	of	ADP
inlawrev-18385	1165	188	the	the	DET
inlawrev-18385	1165	189	eight	eight	NUM
inlawrev-18385	1165	190	factors.295	factors.295	NUM
inlawrev-18385	1165	191	second	second	ADJ
inlawrev-18385	1165	192	,	,	PUNCT
inlawrev-18385	1165	193	the	the	DET
inlawrev-18385	1165	194	petitioners	petitioner	NOUN
inlawrev-18385	1165	195	argued	argue	VERB
inlawrev-18385	1165	196	the	the	DET
inlawrev-18385	1165	197	dlgf	dlgf	NOUN
inlawrev-18385	1165	198	’s	’s	PART
inlawrev-18385	1165	199	final	final	ADJ
inlawrev-18385	1165	200	determination	determination	NOUN
inlawrev-18385	1165	201	was	be	AUX
inlawrev-18385	1165	202	not	not	PART
inlawrev-18385	1165	203	supported	support	VERB
inlawrev-18385	1165	204	by	by	ADP
inlawrev-18385	1165	205	substantial	substantial	ADJ
inlawrev-18385	1165	206	evidence.296	evidence.296	NOUN
inlawrev-18385	1165	207	the	the	DET
inlawrev-18385	1165	208	tax	tax	NOUN
inlawrev-18385	1165	209	court	court	NOUN
inlawrev-18385	1165	210	declined	decline	VERB
inlawrev-18385	1165	211	to	to	PART
inlawrev-18385	1165	212	entertain	entertain	VERB
inlawrev-18385	1165	213	this	this	DET
inlawrev-18385	1165	214	argument	argument	NOUN
inlawrev-18385	1165	215	because	because	SCONJ
inlawrev-18385	1165	216	it	it	PRON
inlawrev-18385	1165	217	determined	determine	VERB
inlawrev-18385	1165	218	the	the	DET
inlawrev-18385	1165	219	petitioners	petitioner	NOUN
inlawrev-18385	1165	220	were	be	AUX
inlawrev-18385	1165	221	asking	ask	VERB
inlawrev-18385	1165	222	the	the	DET
inlawrev-18385	1165	223	court	court	NOUN
inlawrev-18385	1165	224	to	to	PART
inlawrev-18385	1165	225	reweigh	reweigh	VERB
inlawrev-18385	1165	226	the	the	DET
inlawrev-18385	1165	227	evidence	evidence	NOUN
inlawrev-18385	1165	228	,	,	PUNCT
inlawrev-18385	1165	229	which	which	PRON
inlawrev-18385	1165	230	it	it	PRON
inlawrev-18385	1165	231	would	would	AUX
inlawrev-18385	1165	232	not	not	PART
inlawrev-18385	1165	233	do.297	do.297	VERB
inlawrev-18385	1165	234	finally	finally	ADV
inlawrev-18385	1165	235	,	,	PUNCT
inlawrev-18385	1165	236	the	the	DET
inlawrev-18385	1165	237	petitioners	petitioner	NOUN
inlawrev-18385	1165	238	contended	contend	VERB
inlawrev-18385	1165	239	the	the	DET
inlawrev-18385	1165	240	dlgf	dlgf	NOUN
inlawrev-18385	1165	241	’s	’s	PART
inlawrev-18385	1165	242	final	final	ADJ
inlawrev-18385	1165	243	determination	determination	NOUN
inlawrev-18385	1165	244	violated	violate	VERB
inlawrev-18385	1165	245	article	article	NOUN
inlawrev-18385	1165	246	1	1	NUM
inlawrev-18385	1165	247	,	,	PUNCT
inlawrev-18385	1165	248	section	section	NOUN
inlawrev-18385	1165	249	23	23	NUM
inlawrev-18385	1165	250	and	and	CCONJ
inlawrev-18385	1165	251	article	article	NOUN
inlawrev-18385	1165	252	10	10	NUM
inlawrev-18385	1165	253	,	,	PUNCT
inlawrev-18385	1165	254	section	section	NOUN
inlawrev-18385	1165	255	1	1	NUM
inlawrev-18385	1165	256	of	of	ADP
inlawrev-18385	1165	257	the	the	DET
inlawrev-18385	1165	258	indiana	indiana	PROPN
inlawrev-18385	1165	259	constitution	constitution	NOUN
inlawrev-18385	1165	260	because	because	SCONJ
inlawrev-18385	1165	261	it	it	PRON
inlawrev-18385	1165	262	required	require	VERB
inlawrev-18385	1165	263	gregg	gregg	PROPN
inlawrev-18385	1165	264	township	township	PROPN
inlawrev-18385	1165	265	taxpayers	taxpayer	NOUN
inlawrev-18385	1165	266	to	to	PART
inlawrev-18385	1165	267	bear	bear	VERB
inlawrev-18385	1165	268	the	the	DET
inlawrev-18385	1165	269	entire	entire	ADJ
inlawrev-18385	1165	270	cost	cost	NOUN
inlawrev-18385	1165	271	of	of	ADP
inlawrev-18385	1165	272	the	the	DET
inlawrev-18385	1165	273	loan	loan	NOUN
inlawrev-18385	1165	274	even	even	ADV
inlawrev-18385	1165	275	though	though	SCONJ
inlawrev-18385	1165	276	the	the	DET
inlawrev-18385	1165	277	fire	fire	NOUN
inlawrev-18385	1165	278	department	department	NOUN
inlawrev-18385	1165	279	would	would	AUX
inlawrev-18385	1165	280	use	use	VERB
inlawrev-18385	1165	281	the	the	DET
inlawrev-18385	1165	282	new	new	ADJ
inlawrev-18385	1165	283	fire	fire	NOUN
inlawrev-18385	1165	284	engine	engine	NOUN
inlawrev-18385	1165	285	to	to	PART
inlawrev-18385	1165	286	respond	respond	VERB
inlawrev-18385	1165	287	to	to	ADP
inlawrev-18385	1165	288	calls	call	NOUN
inlawrev-18385	1165	289	outside	outside	ADV
inlawrev-18385	1165	290	of	of	ADP
inlawrev-18385	1165	291	gregg	gregg	PROPN
inlawrev-18385	1165	292	township.298	township.298	PROPN
inlawrev-18385	1165	293	although	although	SCONJ
inlawrev-18385	1165	294	the	the	DET
inlawrev-18385	1165	295	petitioners	petitioner	NOUN
inlawrev-18385	1165	296	had	have	AUX
inlawrev-18385	1165	297	raised	raise	VERB
inlawrev-18385	1165	298	this	this	DET
inlawrev-18385	1165	299	argument	argument	NOUN
inlawrev-18385	1165	300	at	at	ADP
inlawrev-18385	1165	301	the	the	DET
inlawrev-18385	1165	302	administrative	administrative	ADJ
inlawrev-18385	1165	303	hearing	hearing	NOUN
inlawrev-18385	1165	304	,	,	PUNCT
inlawrev-18385	1165	305	the	the	DET
inlawrev-18385	1165	306	dlgf	dlgf	NOUN
inlawrev-18385	1165	307	failed	fail	VERB
inlawrev-18385	1165	308	to	to	PART
inlawrev-18385	1165	309	address	address	VERB
inlawrev-18385	1165	310	it	it	PRON
inlawrev-18385	1165	311	in	in	ADP
inlawrev-18385	1165	312	its	its	PRON
inlawrev-18385	1165	313	final	final	ADJ
inlawrev-18385	1165	314	determination	determination	NOUN
inlawrev-18385	1165	315	and	and	CCONJ
inlawrev-18385	1165	316	the	the	DET
inlawrev-18385	1165	317	tax	tax	NOUN
inlawrev-18385	1165	318	court	court	NOUN
inlawrev-18385	1165	319	noted	note	VERB
inlawrev-18385	1165	320	the	the	DET
inlawrev-18385	1165	321	parties	party	NOUN
inlawrev-18385	1165	322	had	have	AUX
inlawrev-18385	1165	323	presented	present	VERB
inlawrev-18385	1165	324	competing	compete	VERB
inlawrev-18385	1165	325	evidence	evidence	NOUN
inlawrev-18385	1165	326	on	on	ADP
inlawrev-18385	1165	327	the	the	DET
inlawrev-18385	1165	328	issue.299	issue.299	NOUN
inlawrev-18385	1165	329	therefore	therefore	ADV
inlawrev-18385	1165	330	,	,	PUNCT
inlawrev-18385	1165	331	the	the	DET
inlawrev-18385	1165	332	tax	tax	NOUN
inlawrev-18385	1165	333	court	court	NOUN
inlawrev-18385	1165	334	remanded	remand	VERB
inlawrev-18385	1165	335	the	the	DET
inlawrev-18385	1165	336	issue	issue	NOUN
inlawrev-18385	1165	337	to	to	ADP
inlawrev-18385	1165	338	the	the	DET
inlawrev-18385	1165	339	dlgf	dlgf	NOUN
inlawrev-18385	1165	340	to	to	PART
inlawrev-18385	1165	341	review	review	VERB
inlawrev-18385	1165	342	the	the	DET
inlawrev-18385	1165	343	evidence	evidence	NOUN
inlawrev-18385	1165	344	and	and	CCONJ
inlawrev-18385	1165	345	make	make	VERB
inlawrev-18385	1165	346	a	a	DET
inlawrev-18385	1165	347	final	final	ADJ
inlawrev-18385	1165	348	determination	determination	NOUN
inlawrev-18385	1165	349	regarding	regard	VERB
inlawrev-18385	1165	350	the	the	DET
inlawrev-18385	1165	351	constitutionality	constitutionality	NOUN
inlawrev-18385	1165	352	issue	issue	NOUN
inlawrev-18385	1165	353	.	.	PUNCT
inlawrev-18385	1166	1	as	as	ADP
inlawrev-18385	1166	2	287	287	NUM
inlawrev-18385	1166	3	.	.	PUNCT
inlawrev-18385	1167	1	i	i	PRON
inlawrev-18385	1167	2	d.	d.	PROPN
inlawrev-18385	1167	3	at	at	ADP
inlawrev-18385	1167	4	387	387	NUM
inlawrev-18385	1167	5	.	.	NOUN
inlawrev-18385	1167	6	288	288	NUM
inlawrev-18385	1167	7	.	.	PUNCT
inlawrev-18385	1168	1	i	i	PRON
inlawrev-18385	1168	2	d.	d.	PROPN
inlawrev-18385	1168	3	289	289	NUM
inlawrev-18385	1168	4	.	.	PUNCT
inlawrev-18385	1169	1	i	i	PRON
inlawrev-18385	1169	2	d.	d.	PROPN
inlawrev-18385	1169	3	at	at	ADP
inlawrev-18385	1169	4	386	386	NUM
inlawrev-18385	1169	5	-	-	SYM
inlawrev-18385	1169	6	87	87	NUM
inlawrev-18385	1169	7	.	.	PUNCT
inlawrev-18385	1169	8	290	290	NUM
inlawrev-18385	1169	9	.	.	PUNCT
inlawrev-18385	1170	1	i	i	PRON
inlawrev-18385	1170	2	d.	d.	PROPN
inlawrev-18385	1170	3	at	at	ADP
inlawrev-18385	1170	4	387	387	NUM
inlawrev-18385	1170	5	.	.	PROPN
inlawrev-18385	1170	6	291	291	NUM
inlawrev-18385	1170	7	.	.	PUNCT
inlawrev-18385	1171	1	i	i	PRON
inlawrev-18385	1171	2	d.	d.	PROPN
inlawrev-18385	1171	3	at	at	ADP
inlawrev-18385	1171	4	387	387	PROPN
inlawrev-18385	1171	5	-	-	NUM
inlawrev-18385	1171	6	88	88	NUM
inlawrev-18385	1171	7	.	.	PUNCT
inlawrev-18385	1172	1	292	292	NUM
inlawrev-18385	1172	2	.	.	PUNCT
inlawrev-18385	1173	1	i	i	PRON
inlawrev-18385	1173	2	d.	d.	PROPN
inlawrev-18385	1173	3	at	at	ADP
inlawrev-18385	1173	4	388	388	NUM
inlawrev-18385	1173	5	.	.	PUNCT
inlawrev-18385	1173	6	293	293	NUM
inlawrev-18385	1173	7	.	.	PUNCT
inlawrev-18385	1174	1	i	i	PRON
inlawrev-18385	1174	2	d.	d.	PROPN
inlawrev-18385	1174	3	294	294	NUM
inlawrev-18385	1174	4	.	.	PUNCT
inlawrev-18385	1175	1	i	i	PRON
inlawrev-18385	1175	2	d.	d.	PROPN
inlawrev-18385	1175	3	at	at	ADP
inlawrev-18385	1175	4	388	388	NUM
inlawrev-18385	1175	5	-	-	SYM
inlawrev-18385	1175	6	89	89	NUM
inlawrev-18385	1175	7	.	.	NOUN
inlawrev-18385	1175	8	295	295	NUM
inlawrev-18385	1175	9	.	.	PUNCT
inlawrev-18385	1176	1	i	i	PRON
inlawrev-18385	1176	2	d.	d.	PROPN
inlawrev-18385	1176	3	at	at	ADP
inlawrev-18385	1176	4	389	389	NUM
inlawrev-18385	1176	5	.	.	PUNCT
inlawrev-18385	1177	1	296	296	NUM
inlawrev-18385	1177	2	.	.	PUNCT
inlawrev-18385	1178	1	i	i	PRON
inlawrev-18385	1178	2	d.	d.	PROPN
inlawrev-18385	1178	3	297	297	NUM
inlawrev-18385	1178	4	.	.	PUNCT
inlawrev-18385	1179	1	i	i	PRON
inlawrev-18385	1179	2	d.	d.	PROPN
inlawrev-18385	1179	3	at	at	ADP
inlawrev-18385	1179	4	390	390	NUM
inlawrev-18385	1179	5	.	.	PUNCT
inlawrev-18385	1179	6	298	298	NUM
inlawrev-18385	1179	7	.	.	PUNCT
inlawrev-18385	1180	1	i	i	PRON
inlawrev-18385	1180	2	d.	d.	PROPN
inlawrev-18385	1180	3	299	299	NUM
inlawrev-18385	1180	4	.	.	PUNCT
inlawrev-18385	1181	1	i	i	PRON
inlawrev-18385	1181	2	d.	d.	PROPN
inlawrev-18385	1181	3	at	at	ADP
inlawrev-18385	1181	4	391	391	NUM
inlawrev-18385	1181	5	.	.	PUNCT
inlawrev-18385	1182	1	1206	1206	NUM
inlawrev-18385	1182	2	indiana	indiana	PROPN
inlawrev-18385	1182	3	law	law	PROPN
inlawrev-18385	1182	4	review	review	NOUN
inlawrev-18385	1183	1	[	[	X
inlawrev-18385	1183	2	vol	vol	NOUN
inlawrev-18385	1183	3	.	.	PUNCT
inlawrev-18385	1184	1	47:1173	47:1173	NUM
inlawrev-18385	1184	2	such	such	ADJ
inlawrev-18385	1184	3	,	,	PUNCT
inlawrev-18385	1184	4	the	the	DET
inlawrev-18385	1184	5	tax	tax	NOUN
inlawrev-18385	1184	6	court	court	NOUN
inlawrev-18385	1184	7	affirmed	affirm	VERB
inlawrev-18385	1184	8	in	in	ADP
inlawrev-18385	1184	9	part	part	NOUN
inlawrev-18385	1184	10	and	and	CCONJ
inlawrev-18385	1184	11	remanded	remand	VERB
inlawrev-18385	1184	12	in	in	ADP
inlawrev-18385	1184	13	part	part	NOUN
inlawrev-18385	1184	14	the	the	DET
inlawrev-18385	1184	15	dlgf	dlgf	NOUN
inlawrev-18385	1184	16	’s	’s	PART
inlawrev-18385	1184	17	final	final	ADJ
inlawrev-18385	1184	18	determination.300	determination.300	PRON
inlawrev-18385	1184	19	2	2	NUM
inlawrev-18385	1184	20	.	.	X
inlawrev-18385	1184	21	board	board	NOUN
inlawrev-18385	1184	22	of	of	ADP
inlawrev-18385	1184	23	commissioners	commissioner	NOUN
inlawrev-18385	1184	24	of	of	ADP
inlawrev-18385	1184	25	county	county	NOUN
inlawrev-18385	1184	26	of	of	ADP
inlawrev-18385	1184	27	jasper	jasper	NOUN
inlawrev-18385	1184	28	v.	v.	ADP
inlawrev-18385	1184	29	vincent.301	vincent.301	PROPN
inlawrev-18385	1184	30	—	—	PUNCT
inlawrev-18385	1184	31	on	on	ADP
inlawrev-18385	1184	32	june	june	PROPN
inlawrev-18385	1184	33	7	7	NUM
inlawrev-18385	1184	34	,	,	PUNCT
inlawrev-18385	1184	35	2010	2010	NUM
inlawrev-18385	1184	36	,	,	PUNCT
inlawrev-18385	1184	37	the	the	DET
inlawrev-18385	1184	38	jasper	jasper	PROPN
inlawrev-18385	1184	39	county	county	PROPN
inlawrev-18385	1184	40	board	board	NOUN
inlawrev-18385	1184	41	of	of	ADP
inlawrev-18385	1184	42	commissioners	commissioner	NOUN
inlawrev-18385	1184	43	issued	issue	VERB
inlawrev-18385	1184	44	a	a	DET
inlawrev-18385	1184	45	resolution	resolution	NOUN
inlawrev-18385	1184	46	seeking	seek	VERB
inlawrev-18385	1184	47	to	to	PART
inlawrev-18385	1184	48	establish	establish	VERB
inlawrev-18385	1184	49	a	a	DET
inlawrev-18385	1184	50	cumulative	cumulative	ADJ
inlawrev-18385	1184	51	building	building	NOUN
inlawrev-18385	1184	52	fund	fund	NOUN
inlawrev-18385	1184	53	and	and	CCONJ
inlawrev-18385	1184	54	levy	levy	NOUN
inlawrev-18385	1184	55	for	for	ADP
inlawrev-18385	1184	56	equipping	equip	VERB
inlawrev-18385	1184	57	and	and	CCONJ
inlawrev-18385	1184	58	remodeling	remodel	VERB
inlawrev-18385	1184	59	the	the	DET
inlawrev-18385	1184	60	jasper	jasper	NOUN
inlawrev-18385	1184	61	county	county	NOUN
inlawrev-18385	1184	62	hospital.302	hospital.302	ADP
inlawrev-18385	1184	63	the	the	DET
inlawrev-18385	1184	64	commissioner	commissioner	NOUN
inlawrev-18385	1184	65	’s	’s	PART
inlawrev-18385	1184	66	resolution	resolution	NOUN
inlawrev-18385	1184	67	requested	request	VERB
inlawrev-18385	1184	68	jasper	jasper	PROPN
inlawrev-18385	1184	69	county	county	PROPN
inlawrev-18385	1184	70	council	council	NOUN
inlawrev-18385	1184	71	“	"	PUNCT
inlawrev-18385	1184	72	to	to	PART
inlawrev-18385	1184	73	levy	levy	VERB
inlawrev-18385	1184	74	a	a	DET
inlawrev-18385	1184	75	tax	tax	NOUN
inlawrev-18385	1184	76	,	,	PUNCT
inlawrev-18385	1184	77	not	not	PART
inlawrev-18385	1184	78	to	to	PART
inlawrev-18385	1184	79	exceed	exceed	VERB
inlawrev-18385	1184	80	$	$	SYM
inlawrev-18385	1184	81	0.007	0.007	NUM
inlawrev-18385	1184	82	on	on	ADP
inlawrev-18385	1184	83	each	each	DET
inlawrev-18385	1184	84	$	$	SYM
inlawrev-18385	1184	85	100	100	NUM
inlawrev-18385	1184	86	of	of	ADP
inlawrev-18385	1184	87	assessed	assessed	ADJ
inlawrev-18385	1184	88	value	value	NOUN
inlawrev-18385	1184	89	,	,	PUNCT
inlawrev-18385	1184	90	on	on	ADP
inlawrev-18385	1184	91	all	all	DET
inlawrev-18385	1184	92	taxable	taxable	ADJ
inlawrev-18385	1184	93	property	property	NOUN
inlawrev-18385	1184	94	within	within	ADP
inlawrev-18385	1184	95	the	the	DET
inlawrev-18385	1184	96	county	county	NOUN
inlawrev-18385	1184	97	for	for	ADP
inlawrev-18385	1184	98	up	up	ADP
inlawrev-18385	1184	99	to	to	PART
inlawrev-18385	1184	100	three	three	NUM
inlawrev-18385	1184	101	years	year	NOUN
inlawrev-18385	1184	102	.	.	PUNCT
inlawrev-18385	1184	103	”303	”303	PUNCT
inlawrev-18385	1185	1	the	the	DET
inlawrev-18385	1185	2	council	council	NOUN
inlawrev-18385	1185	3	approved	approve	VERB
inlawrev-18385	1185	4	the	the	DET
inlawrev-18385	1185	5	commissioners	commissioner	NOUN
inlawrev-18385	1185	6	request	request	VERB
inlawrev-18385	1185	7	but	but	CCONJ
inlawrev-18385	1185	8	the	the	DET
inlawrev-18385	1185	9	dlgf	dlgf	NOUN
inlawrev-18385	1185	10	subsequently	subsequently	ADV
inlawrev-18385	1185	11	denied	deny	VERB
inlawrev-18385	1185	12	it	it	PRON
inlawrev-18385	1185	13	.	.	PUNCT
inlawrev-18385	1186	1	the	the	DET
inlawrev-18385	1186	2	commissioners	commissioner	NOUN
inlawrev-18385	1186	3	filed	file	VERB
inlawrev-18385	1186	4	an	an	DET
inlawrev-18385	1186	5	appeal	appeal	NOUN
inlawrev-18385	1186	6	with	with	ADP
inlawrev-18385	1186	7	the	the	DET
inlawrev-18385	1186	8	tax	tax	NOUN
inlawrev-18385	1186	9	court	court	NOUN
inlawrev-18385	1186	10	and	and	CCONJ
inlawrev-18385	1186	11	moved	move	VERB
inlawrev-18385	1186	12	for	for	ADP
inlawrev-18385	1186	13	summary	summary	NOUN
inlawrev-18385	1186	14	judgment.304	judgment.304	PROPN
inlawrev-18385	1186	15	on	on	ADP
inlawrev-18385	1186	16	appeal	appeal	NOUN
inlawrev-18385	1186	17	,	,	PUNCT
inlawrev-18385	1186	18	the	the	DET
inlawrev-18385	1186	19	commissioners	commissioner	NOUN
inlawrev-18385	1186	20	argued	argue	VERB
inlawrev-18385	1186	21	the	the	DET
inlawrev-18385	1186	22	plain	plain	ADJ
inlawrev-18385	1186	23	language	language	NOUN
inlawrev-18385	1186	24	of	of	ADP
inlawrev-18385	1186	25	indiana	indiana	PROPN
inlawrev-18385	1186	26	code	code	PROPN
inlawrev-18385	1186	27	section	section	NOUN
inlawrev-18385	1186	28	16	16	NUM
inlawrev-18385	1186	29	-	-	SYM
inlawrev-18385	1186	30	22	22	NUM
inlawrev-18385	1186	31	-	-	PUNCT
inlawrev-18385	1186	32	5	5	NUM
inlawrev-18385	1186	33	-	-	PUNCT
inlawrev-18385	1186	34	4305	4305	NUM
inlawrev-18385	1186	35	does	do	AUX
inlawrev-18385	1186	36	not	not	PART
inlawrev-18385	1186	37	limit	limit	VERB
inlawrev-18385	1186	38	the	the	DET
inlawrev-18385	1186	39	number	number	NOUN
inlawrev-18385	1186	40	of	of	ADP
inlawrev-18385	1186	41	times	time	NOUN
inlawrev-18385	1186	42	a	a	DET
inlawrev-18385	1186	43	county	county	NOUN
inlawrev-18385	1186	44	hospital	hospital	NOUN
inlawrev-18385	1186	45	board	board	NOUN
inlawrev-18385	1186	46	may	may	AUX
inlawrev-18385	1186	47	seek	seek	VERB
inlawrev-18385	1186	48	to	to	PART
inlawrev-18385	1186	49	establish	establish	VERB
inlawrev-18385	1186	50	a	a	DET
inlawrev-18385	1186	51	cumulative	cumulative	ADJ
inlawrev-18385	1186	52	building	building	NOUN
inlawrev-18385	1186	53	fund	fund	NOUN
inlawrev-18385	1186	54	and	and	CCONJ
inlawrev-18385	1186	55	levy.306	levy.306	VERB
inlawrev-18385	1186	56	the	the	DET
inlawrev-18385	1186	57	dlgf	dlgf	NOUN
inlawrev-18385	1186	58	’s	’s	PART
inlawrev-18385	1186	59	interpretation	interpretation	NOUN
inlawrev-18385	1186	60	of	of	ADP
inlawrev-18385	1186	61	the	the	DET
inlawrev-18385	1186	62	statute	statute	NOUN
inlawrev-18385	1186	63	was	be	AUX
inlawrev-18385	1186	64	that	that	SCONJ
inlawrev-18385	1186	65	it	it	PRON
inlawrev-18385	1186	66	provides	provide	VERB
inlawrev-18385	1186	67	for	for	ADP
inlawrev-18385	1186	68	only	only	ADV
inlawrev-18385	1186	69	one	one	NUM
inlawrev-18385	1186	70	cumulative	cumulative	ADJ
inlawrev-18385	1186	71	building	building	NOUN
inlawrev-18385	1186	72	fund	fund	NOUN
inlawrev-18385	1186	73	and	and	CCONJ
inlawrev-18385	1186	74	levy	levy	NOUN
inlawrev-18385	1186	75	during	during	ADP
inlawrev-18385	1186	76	the	the	DET
inlawrev-18385	1186	77	service	service	NOUN
inlawrev-18385	1186	78	life	life	NOUN
inlawrev-18385	1186	79	of	of	ADP
inlawrev-18385	1186	80	a	a	DET
inlawrev-18385	1186	81	county	county	NOUN
inlawrev-18385	1186	82	hospital.307	hospital.307	NOUN
inlawrev-18385	1186	83	the	the	DET
inlawrev-18385	1186	84	dlgf	dlgf	NOUN
inlawrev-18385	1186	85	raised	raise	VERB
inlawrev-18385	1186	86	three	three	NUM
inlawrev-18385	1186	87	arguments	argument	NOUN
inlawrev-18385	1186	88	in	in	ADP
inlawrev-18385	1186	89	support	support	NOUN
inlawrev-18385	1186	90	of	of	ADP
inlawrev-18385	1186	91	its	its	PRON
inlawrev-18385	1186	92	interpretation	interpretation	NOUN
inlawrev-18385	1186	93	:	:	PUNCT
inlawrev-18385	1186	94	(	(	PUNCT
inlawrev-18385	1186	95	1	1	X
inlawrev-18385	1186	96	)	)	PUNCT
inlawrev-18385	1186	97	“	"	PUNCT
inlawrev-18385	1186	98	because	because	SCONJ
inlawrev-18385	1186	99	other	other	ADJ
inlawrev-18385	1186	100	cumulative	cumulative	ADJ
inlawrev-18385	1186	101	building	building	NOUN
inlawrev-18385	1186	102	fund	fund	NOUN
inlawrev-18385	1186	103	statutes	statute	NOUN
inlawrev-18385	1186	104	lack	lack	VERB
inlawrev-18385	1186	105	term	term	NOUN
inlawrev-18385	1186	106	limits	limit	NOUN
inlawrev-18385	1186	107	entirely	entirely	ADV
inlawrev-18385	1186	108	and	and	CCONJ
inlawrev-18385	1186	109	use	use	VERB
inlawrev-18385	1186	110	lower	low	ADJ
inlawrev-18385	1186	111	tax	tax	NOUN
inlawrev-18385	1186	112	rates	rate	NOUN
inlawrev-18385	1186	113	,	,	PUNCT
inlawrev-18385	1186	114	the	the	DET
inlawrev-18385	1186	115	term	term	NOUN
inlawrev-18385	1186	116	limits	limit	NOUN
inlawrev-18385	1186	117	and	and	CCONJ
inlawrev-18385	1186	118	higher	high	ADJ
inlawrev-18385	1186	119	tax	tax	NOUN
inlawrev-18385	1186	120	rates	rate	NOUN
inlawrev-18385	1186	121	in	in	ADP
inlawrev-18385	1186	122	indiana	indiana	PROPN
inlawrev-18385	1186	123	code	code	PROPN
inlawrev-18385	1187	1	[	[	X
inlawrev-18385	1187	2	section	section	NOUN
inlawrev-18385	1187	3	]	]	PUNCT
inlawrev-18385	1187	4	16	16	NUM
inlawrev-18385	1187	5	-	-	SYM
inlawrev-18385	1187	6	22	22	NUM
inlawrev-18385	1187	7	-	-	PUNCT
inlawrev-18385	1187	8	5	5	NUM
inlawrev-18385	1187	9	-	-	SYM
inlawrev-18385	1187	10	4	4	NUM
inlawrev-18385	1187	11	necessarily	necessarily	ADV
inlawrev-18385	1187	12	create	create	VERB
inlawrev-18385	1187	13	a	a	DET
inlawrev-18385	1187	14	one	one	NUM
inlawrev-18385	1187	15	-	-	PUNCT
inlawrev-18385	1187	16	time	time	NOUN
inlawrev-18385	1187	17	,	,	PUNCT
inlawrev-18385	1187	18	non	non	ADJ
inlawrev-18385	1187	19	-	-	ADJ
inlawrev-18385	1187	20	renewable	renewable	ADJ
inlawrev-18385	1187	21	fund	fund	NOUN
inlawrev-18385	1187	22	and	and	CCONJ
inlawrev-18385	1187	23	levy;”308	levy;”308	PROPN
inlawrev-18385	1187	24	(	(	PUNCT
inlawrev-18385	1187	25	2	2	NUM
inlawrev-18385	1187	26	)	)	PUNCT
inlawrev-18385	1187	27	“	"	PUNCT
inlawrev-18385	1187	28	because	because	SCONJ
inlawrev-18385	1187	29	the	the	DET
inlawrev-18385	1187	30	county	county	NOUN
inlawrev-18385	1187	31	hospital	hospital	NOUN
inlawrev-18385	1187	32	cumulative	cumulative	ADJ
inlawrev-18385	1187	33	building	building	NOUN
inlawrev-18385	1187	34	fund	fund	NOUN
inlawrev-18385	1187	35	's	's	PART
inlawrev-18385	1187	36	statutory	statutory	ADJ
inlawrev-18385	1187	37	scheme	scheme	NOUN
inlawrev-18385	1187	38	provides	provide	VERB
inlawrev-18385	1187	39	alternative	alternative	ADJ
inlawrev-18385	1187	40	financing	financing	NOUN
inlawrev-18385	1187	41	options	option	NOUN
inlawrev-18385	1187	42	(	(	PUNCT
inlawrev-18385	1187	43	i.e.	i.e.	X
inlawrev-18385	1187	44	,	,	PUNCT
inlawrev-18385	1187	45	bonds	bond	NOUN
inlawrev-18385	1187	46	and	and	CCONJ
inlawrev-18385	1187	47	loans	loan	NOUN
inlawrev-18385	1187	48	)	)	PUNCT
inlawrev-18385	1187	49	,	,	PUNCT
inlawrev-18385	1187	50	indiana	indiana	PROPN
inlawrev-18385	1187	51	code	code	PROPN
inlawrev-18385	1188	1	[	[	X
inlawrev-18385	1188	2	section	section	NOUN
inlawrev-18385	1188	3	]	]	PUNCT
inlawrev-18385	1188	4	16	16	NUM
inlawrev-18385	1188	5	-	-	SYM
inlawrev-18385	1188	6	22	22	NUM
inlawrev-18385	1188	7	-	-	PUNCT
inlawrev-18385	1188	8	5	5	NUM
inlawrev-18385	1188	9	-	-	SYM
inlawrev-18385	1188	10	4	4	NUM
inlawrev-18385	1188	11	must	must	AUX
inlawrev-18385	1188	12	restrict	restrict	VERB
inlawrev-18385	1188	13	county	county	NOUN
inlawrev-18385	1188	14	hospital	hospital	NOUN
inlawrev-18385	1188	15	cumulative	cumulative	ADJ
inlawrev-18385	1188	16	building	building	NOUN
inlawrev-18385	1188	17	funds	fund	NOUN
inlawrev-18385	1188	18	to	to	ADP
inlawrev-18385	1188	19	one	one	NUM
inlawrev-18385	1188	20	12	12	NUM
inlawrev-18385	1188	21	year	year	NOUN
inlawrev-18385	1188	22	period;”309	period;”309	PROPN
inlawrev-18385	1188	23	and	and	CCONJ
inlawrev-18385	1188	24	(	(	PUNCT
inlawrev-18385	1188	25	3	3	X
inlawrev-18385	1188	26	)	)	PUNCT
inlawrev-18385	1188	27	a	a	DET
inlawrev-18385	1188	28	restrictive	restrictive	ADJ
inlawrev-18385	1188	29	interpretation	interpretation	NOUN
inlawrev-18385	1188	30	of	of	ADP
inlawrev-18385	1188	31	the	the	DET
inlawrev-18385	1188	32	statute	statute	NOUN
inlawrev-18385	1188	33	protects	protect	VERB
inlawrev-18385	1188	34	taxpayers	taxpayer	NOUN
inlawrev-18385	1188	35	from	from	ADP
inlawrev-18385	1188	36	continually	continually	ADV
inlawrev-18385	1188	37	paying	pay	VERB
inlawrev-18385	1188	38	for	for	ADP
inlawrev-18385	1188	39	large	large	ADJ
inlawrev-18385	1188	40	cumulative	cumulative	ADJ
inlawrev-18385	1188	41	building	building	NOUN
inlawrev-18385	1188	42	fund	fund	NOUN
inlawrev-18385	1188	43	levies.310	levies.310	VERB
inlawrev-18385	1188	44	however	however	ADV
inlawrev-18385	1188	45	,	,	PUNCT
inlawrev-18385	1188	46	the	the	DET
inlawrev-18385	1188	47	tax	tax	NOUN
inlawrev-18385	1188	48	court	court	NOUN
inlawrev-18385	1188	49	was	be	AUX
inlawrev-18385	1188	50	not	not	PART
inlawrev-18385	1188	51	persuaded	persuade	VERB
inlawrev-18385	1188	52	.	.	PUNCT
inlawrev-18385	1189	1	instead	instead	ADV
inlawrev-18385	1189	2	,	,	PUNCT
inlawrev-18385	1189	3	the	the	DET
inlawrev-18385	1189	4	court	court	NOUN
inlawrev-18385	1189	5	looked	look	VERB
inlawrev-18385	1189	6	to	to	ADP
inlawrev-18385	1189	7	the	the	DET
inlawrev-18385	1189	8	statutory	statutory	ADJ
inlawrev-18385	1189	9	history	history	NOUN
inlawrev-18385	1189	10	of	of	ADP
inlawrev-18385	1189	11	indiana	indiana	PROPN
inlawrev-18385	1189	12	code	code	PROPN
inlawrev-18385	1189	13	section	section	NOUN
inlawrev-18385	1189	14	16	16	NUM
inlawrev-18385	1189	15	-	-	SYM
inlawrev-18385	1189	16	22	22	NUM
inlawrev-18385	1189	17	-	-	PUNCT
inlawrev-18385	1189	18	5	5	NUM
inlawrev-18385	1189	19	-	-	SYM
inlawrev-18385	1189	20	4	4	NUM
inlawrev-18385	1189	21	,	,	PUNCT
inlawrev-18385	1189	22	determining	determine	VERB
inlawrev-18385	1189	23	the	the	DET
inlawrev-18385	1189	24	statute	statute	NOUN
inlawrev-18385	1189	25	’s	’s	PART
inlawrev-18385	1189	26	purpose	purpose	NOUN
inlawrev-18385	1189	27	intended	intend	VERB
inlawrev-18385	1189	28	to	to	PART
inlawrev-18385	1189	29	allow	allow	VERB
inlawrev-18385	1189	30	recurring	recur	VERB
inlawrev-18385	1189	31	cumulative	cumulative	ADJ
inlawrev-18385	1189	32	building	building	NOUN
inlawrev-18385	1189	33	funds	fund	NOUN
inlawrev-18385	1189	34	and	and	CCONJ
inlawrev-18385	1189	35	levies	levy	NOUN
inlawrev-18385	1189	36	and	and	CCONJ
inlawrev-18385	1189	37	did	do	AUX
inlawrev-18385	1189	38	not	not	PART
inlawrev-18385	1189	39	seek	seek	VERB
inlawrev-18385	1189	40	to	to	PART
inlawrev-18385	1189	41	limit	limit	VERB
inlawrev-18385	1189	42	the	the	DET
inlawrev-18385	1189	43	number	number	NOUN
inlawrev-18385	1189	44	of	of	ADP
inlawrev-18385	1189	45	funds	fund	NOUN
inlawrev-18385	1189	46	and	and	CCONJ
inlawrev-18385	1189	47	levies	levy	NOUN
inlawrev-18385	1189	48	that	that	PRON
inlawrev-18385	1189	49	may	may	AUX
inlawrev-18385	1189	50	be	be	AUX
inlawrev-18385	1189	51	established	establish	VERB
inlawrev-18385	1189	52	during	during	ADP
inlawrev-18385	1189	53	the	the	DET
inlawrev-18385	1189	54	life	life	NOUN
inlawrev-18385	1189	55	of	of	ADP
inlawrev-18385	1189	56	a	a	DET
inlawrev-18385	1189	57	county	county	NOUN
inlawrev-18385	1189	58	hospital.311	hospital.311	NOUN
inlawrev-18385	1189	59	as	as	ADP
inlawrev-18385	1189	60	such	such	ADJ
inlawrev-18385	1189	61	,	,	PUNCT
inlawrev-18385	1189	62	the	the	DET
inlawrev-18385	1189	63	tax	tax	NOUN
inlawrev-18385	1189	64	court	court	NOUN
inlawrev-18385	1189	65	reversed	reverse	VERB
inlawrev-18385	1189	66	and	and	CCONJ
inlawrev-18385	1189	67	remanded	remand	VERB
inlawrev-18385	1189	68	the	the	DET
inlawrev-18385	1189	69	dlgf	dlgf	NOUN
inlawrev-18385	1189	70	’s	’s	PART
inlawrev-18385	1189	71	final	final	ADJ
inlawrev-18385	1189	72	determination	determination	NOUN
inlawrev-18385	1189	73	300	300	NUM
inlawrev-18385	1189	74	.	.	PUNCT
inlawrev-18385	1190	1	i	i	PRON
inlawrev-18385	1190	2	d.	d.	PROPN
inlawrev-18385	1190	3	301	301	NUM
inlawrev-18385	1190	4	.	.	PUNCT
inlawrev-18385	1191	1	988	988	NUM
inlawrev-18385	1191	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1191	3	1280	1280	NUM
inlawrev-18385	1191	4	(	(	PUNCT
inlawrev-18385	1191	5	ind	ind	NOUN
inlawrev-18385	1191	6	.	.	PUNCT
inlawrev-18385	1192	1	t.c	t.c	PROPN
inlawrev-18385	1192	2	.	.	PROPN
inlawrev-18385	1192	3	2013	2013	NUM
inlawrev-18385	1192	4	)	)	PUNCT
inlawrev-18385	1192	5	.	.	PUNCT
inlawrev-18385	1193	1	302	302	NUM
inlawrev-18385	1193	2	.	.	PUNCT
inlawrev-18385	1194	1	i	i	PRON
inlawrev-18385	1194	2	d.	d.	PROPN
inlawrev-18385	1194	3	at	at	ADP
inlawrev-18385	1194	4	1281	1281	NUM
inlawrev-18385	1194	5	.	.	PUNCT
inlawrev-18385	1195	1	303	303	NUM
inlawrev-18385	1195	2	.	.	PUNCT
inlawrev-18385	1196	1	i	i	PRON
inlawrev-18385	1196	2	d.	d.	PROPN
inlawrev-18385	1196	3	304	304	NUM
inlawrev-18385	1196	4	.	.	PUNCT
inlawrev-18385	1197	1	i	i	PRON
inlawrev-18385	1197	2	d.	d.	PROPN
inlawrev-18385	1197	3	305	305	NUM
inlawrev-18385	1197	4	.	.	PUNCT
inlawrev-18385	1198	1	“	"	PUNCT
inlawrev-18385	1198	2	to	to	PART
inlawrev-18385	1198	3	provide	provide	VERB
inlawrev-18385	1198	4	for	for	ADP
inlawrev-18385	1198	5	the	the	DET
inlawrev-18385	1198	6	cumulative	cumulative	ADJ
inlawrev-18385	1198	7	building	building	NOUN
inlawrev-18385	1198	8	fund	fund	NOUN
inlawrev-18385	1198	9	,	,	PUNCT
inlawrev-18385	1198	10	a	a	DET
inlawrev-18385	1198	11	tax	tax	NOUN
inlawrev-18385	1198	12	on	on	ADP
inlawrev-18385	1198	13	all	all	DET
inlawrev-18385	1198	14	taxable	taxable	ADJ
inlawrev-18385	1198	15	property	property	NOUN
inlawrev-18385	1198	16	within	within	ADP
inlawrev-18385	1198	17	the	the	DET
inlawrev-18385	1198	18	county	county	NOUN
inlawrev-18385	1198	19	may	may	AUX
inlawrev-18385	1198	20	be	be	AUX
inlawrev-18385	1198	21	levied	levy	VERB
inlawrev-18385	1198	22	annually	annually	ADV
inlawrev-18385	1198	23	for	for	ADP
inlawrev-18385	1198	24	not	not	PART
inlawrev-18385	1198	25	more	more	ADJ
inlawrev-18385	1198	26	than	than	ADP
inlawrev-18385	1198	27	twelve	twelve	NUM
inlawrev-18385	1198	28	(	(	PUNCT
inlawrev-18385	1198	29	12	12	NUM
inlawrev-18385	1198	30	)	)	PUNCT
inlawrev-18385	1198	31	years	year	NOUN
inlawrev-18385	1198	32	and	and	CCONJ
inlawrev-18385	1198	33	may	may	AUX
inlawrev-18385	1198	34	not	not	PART
inlawrev-18385	1198	35	exceed	exceed	VERB
inlawrev-18385	1198	36	eleven	eleven	NUM
inlawrev-18385	1198	37	and	and	CCONJ
inlawrev-18385	1198	38	sixty	sixty	NUM
inlawrev-18385	1198	39	-	-	PUNCT
inlawrev-18385	1198	40	seven	seven	NUM
inlawrev-18385	1198	41	hundredths	hundredths	NUM
inlawrev-18385	1198	42	cents	cent	NOUN
inlawrev-18385	1198	43	(	(	PUNCT
inlawrev-18385	1198	44	$	$	SYM
inlawrev-18385	1198	45	0.1167	0.1167	NUM
inlawrev-18385	1198	46	)	)	PUNCT
inlawrev-18385	1198	47	on	on	ADP
inlawrev-18385	1198	48	each	each	DET
inlawrev-18385	1198	49	one	one	NUM
inlawrev-18385	1198	50	hundred	hundred	NUM
inlawrev-18385	1198	51	dollars	dollar	NOUN
inlawrev-18385	1198	52	(	(	PUNCT
inlawrev-18385	1198	53	$	$	SYM
inlawrev-18385	1198	54	100	100	NUM
inlawrev-18385	1198	55	)	)	PUNCT
inlawrev-18385	1198	56	of	of	ADP
inlawrev-18385	1198	57	assessed	assess	VERB
inlawrev-18385	1198	58	valuation	valuation	NOUN
inlawrev-18385	1198	59	of	of	ADP
inlawrev-18385	1198	60	property	property	NOUN
inlawrev-18385	1198	61	in	in	ADP
inlawrev-18385	1198	62	the	the	DET
inlawrev-18385	1198	63	county	county	NOUN
inlawrev-18385	1198	64	.	.	PUNCT
inlawrev-18385	1198	65	”	"	PUNCT
inlawrev-18385	1199	1	ind	ind	PROPN
inlawrev-18385	1199	2	.	.	PUNCT
inlawrev-18385	1200	1	code	code	PROPN
inlawrev-18385	1200	2	§	§	PROPN
inlawrev-18385	1200	3	16	16	NUM
inlawrev-18385	1200	4	-	-	SYM
inlawrev-18385	1200	5	22	22	NUM
inlawrev-18385	1200	6	-	-	PUNCT
inlawrev-18385	1200	7	5	5	NUM
inlawrev-18385	1200	8	-	-	SYM
inlawrev-18385	1200	9	4	4	NUM
inlawrev-18385	1200	10	(	(	PUNCT
inlawrev-18385	1200	11	2010	2010	NUM
inlawrev-18385	1200	12	)	)	PUNCT
inlawrev-18385	1200	13	.	.	PUNCT
inlawrev-18385	1201	1	306	306	NUM
inlawrev-18385	1201	2	.	.	PUNCT
inlawrev-18385	1202	1	vincent	vincent	PROPN
inlawrev-18385	1202	2	,	,	PUNCT
inlawrev-18385	1202	3	988	988	NUM
inlawrev-18385	1202	4	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1202	5	at	at	ADP
inlawrev-18385	1202	6	1281	1281	NUM
inlawrev-18385	1202	7	.	.	PUNCT
inlawrev-18385	1203	1	307	307	NUM
inlawrev-18385	1203	2	.	.	PUNCT
inlawrev-18385	1204	1	i	i	PRON
inlawrev-18385	1204	2	d.	d.	PROPN
inlawrev-18385	1204	3	at	at	ADP
inlawrev-18385	1204	4	1282	1282	NUM
inlawrev-18385	1204	5	.	.	PUNCT
inlawrev-18385	1205	1	308	308	NUM
inlawrev-18385	1205	2	.	.	PUNCT
inlawrev-18385	1206	1	i	i	PRON
inlawrev-18385	1206	2	d.	d.	PROPN
inlawrev-18385	1206	3	at	at	ADP
inlawrev-18385	1206	4	1283	1283	NUM
inlawrev-18385	1206	5	.	.	PUNCT
inlawrev-18385	1207	1	309	309	NUM
inlawrev-18385	1207	2	.	.	PUNCT
inlawrev-18385	1208	1	i	i	PRON
inlawrev-18385	1208	2	d.	d.	PROPN
inlawrev-18385	1208	3	at	at	ADP
inlawrev-18385	1208	4	1284	1284	NUM
inlawrev-18385	1208	5	.	.	PUNCT
inlawrev-18385	1209	1	310	310	NUM
inlawrev-18385	1209	2	.	.	PUNCT
inlawrev-18385	1210	1	i	i	PRON
inlawrev-18385	1210	2	d.	d.	PROPN
inlawrev-18385	1210	3	311	311	NUM
inlawrev-18385	1210	4	.	.	PUNCT
inlawrev-18385	1211	1	i	i	PRON
inlawrev-18385	1211	2	d.	d.	PROPN
inlawrev-18385	1211	3	at	at	ADP
inlawrev-18385	1211	4	1282	1282	NUM
inlawrev-18385	1211	5	-	-	SYM
inlawrev-18385	1211	6	83	83	NUM
inlawrev-18385	1211	7	.	.	PUNCT
inlawrev-18385	1211	8	2014	2014	NUM
inlawrev-18385	1211	9	]	]	PUNCT
inlawrev-18385	1211	10	taxation	taxation	NOUN
inlawrev-18385	1211	11	1207	1207	NUM
inlawrev-18385	1211	12	denying	deny	VERB
inlawrev-18385	1211	13	the	the	DET
inlawrev-18385	1211	14	commissioner	commissioner	NOUN
inlawrev-18385	1211	15	’s	’s	PART
inlawrev-18385	1211	16	request.312	request.312	PROPN
inlawrev-18385	1211	17	c.	c.	PROPN
inlawrev-18385	1211	18	inheritance	inheritance	NOUN
inlawrev-18385	1211	19	tax	tax	NOUN
inlawrev-18385	1211	20	1	1	NUM
inlawrev-18385	1211	21	.	.	PUNCT
inlawrev-18385	1211	22	odle	odle	PROPN
inlawrev-18385	1211	23	v.	v.	PROPN
inlawrev-18385	1211	24	indiana	indiana	PROPN
inlawrev-18385	1211	25	department	department	PROPN
inlawrev-18385	1211	26	of	of	ADP
inlawrev-18385	1211	27	state	state	PROPN
inlawrev-18385	1211	28	revenue.313	revenue.313	PROPN
inlawrev-18385	1211	29	—	—	PUNCT
inlawrev-18385	1211	30	on	on	ADP
inlawrev-18385	1211	31	february	february	PROPN
inlawrev-18385	1211	32	12	12	NUM
inlawrev-18385	1211	33	,	,	PUNCT
inlawrev-18385	1211	34	2009	2009	NUM
inlawrev-18385	1211	35	,	,	PUNCT
inlawrev-18385	1211	36	floyd	floyd	PROPN
inlawrev-18385	1211	37	l.	l.	PROPN
inlawrev-18385	1211	38	odle	odle	PROPN
inlawrev-18385	1211	39	died	die	VERB
inlawrev-18385	1211	40	testate.314	testate.314	NOUN
inlawrev-18385	1211	41	because	because	SCONJ
inlawrev-18385	1211	42	odle	odle	NOUN
inlawrev-18385	1211	43	’s	’s	PART
inlawrev-18385	1211	44	wife	wife	NOUN
inlawrev-18385	1211	45	preceded	precede	VERB
inlawrev-18385	1211	46	him	he	PRON
inlawrev-18385	1211	47	in	in	ADP
inlawrev-18385	1211	48	death	death	NOUN
inlawrev-18385	1211	49	and	and	CCONJ
inlawrev-18385	1211	50	the	the	DET
inlawrev-18385	1211	51	couple	couple	NOUN
inlawrev-18385	1211	52	never	never	ADV
inlawrev-18385	1211	53	had	have	VERB
inlawrev-18385	1211	54	children	child	NOUN
inlawrev-18385	1211	55	of	of	ADP
inlawrev-18385	1211	56	their	their	PRON
inlawrev-18385	1211	57	own	own	ADJ
inlawrev-18385	1211	58	,	,	PUNCT
inlawrev-18385	1211	59	floyd	floyd	PROPN
inlawrev-18385	1211	60	left	leave	VERB
inlawrev-18385	1211	61	his	his	PRON
inlawrev-18385	1211	62	entire	entire	ADJ
inlawrev-18385	1211	63	estate	estate	NOUN
inlawrev-18385	1211	64	to	to	ADP
inlawrev-18385	1211	65	several	several	ADJ
inlawrev-18385	1211	66	collateral	collateral	ADJ
inlawrev-18385	1211	67	relatives	relative	NOUN
inlawrev-18385	1211	68	,	,	PUNCT
inlawrev-18385	1211	69	including	include	VERB
inlawrev-18385	1211	70	nephews	nephew	NOUN
inlawrev-18385	1211	71	,	,	PUNCT
inlawrev-18385	1211	72	great	great	ADJ
inlawrev-18385	1211	73	nieces	niece	NOUN
inlawrev-18385	1211	74	,	,	PUNCT
inlawrev-18385	1211	75	and	and	CCONJ
inlawrev-18385	1211	76	great	great	ADJ
inlawrev-18385	1211	77	nephews	nephew	NOUN
inlawrev-18385	1211	78	.	.	PUNCT
inlawrev-18385	1212	1	the	the	DET
inlawrev-18385	1212	2	estate	estate	NOUN
inlawrev-18385	1212	3	filed	file	VERB
inlawrev-18385	1212	4	its	its	PRON
inlawrev-18385	1212	5	indiana	indiana	PROPN
inlawrev-18385	1212	6	inheritance	inheritance	NOUN
inlawrev-18385	1212	7	tax	tax	NOUN
inlawrev-18385	1212	8	return	return	NOUN
inlawrev-18385	1212	9	classifying	classify	VERB
inlawrev-18385	1212	10	each	each	DET
inlawrev-18385	1212	11	beneficiary	beneficiary	NOUN
inlawrev-18385	1212	12	as	as	ADP
inlawrev-18385	1212	13	either	either	PRON
inlawrev-18385	1212	14	class	class	NOUN
inlawrev-18385	1212	15	b	b	PROPN
inlawrev-18385	1212	16	or	or	CCONJ
inlawrev-18385	1212	17	class	class	NOUN
inlawrev-18385	1212	18	c	c	NOUN
inlawrev-18385	1212	19	transferees	transferee	NOUN
inlawrev-18385	1212	20	.	.	PUNCT
inlawrev-18385	1213	1	after	after	ADP
inlawrev-18385	1213	2	remitting	remit	VERB
inlawrev-18385	1213	3	its	its	PRON
inlawrev-18385	1213	4	inheritance	inheritance	NOUN
inlawrev-18385	1213	5	tax	tax	NOUN
inlawrev-18385	1213	6	payment	payment	NOUN
inlawrev-18385	1213	7	,	,	PUNCT
inlawrev-18385	1213	8	the	the	DET
inlawrev-18385	1213	9	estate	estate	NOUN
inlawrev-18385	1213	10	filed	file	VERB
inlawrev-18385	1213	11	a	a	DET
inlawrev-18385	1213	12	refund	refund	NOUN
inlawrev-18385	1213	13	claim	claim	NOUN
inlawrev-18385	1213	14	with	with	ADP
inlawrev-18385	1213	15	the	the	DET
inlawrev-18385	1213	16	department	department	NOUN
inlawrev-18385	1213	17	,	,	PUNCT
inlawrev-18385	1213	18	alleging	allege	VERB
inlawrev-18385	1213	19	all	all	PRON
inlawrev-18385	1213	20	of	of	ADP
inlawrev-18385	1213	21	odle	odle	NOUN
inlawrev-18385	1213	22	’s	’s	PART
inlawrev-18385	1213	23	beneficiaries	beneficiary	NOUN
inlawrev-18385	1213	24	should	should	AUX
inlawrev-18385	1213	25	have	have	AUX
inlawrev-18385	1213	26	been	be	AUX
inlawrev-18385	1213	27	classified	classify	VERB
inlawrev-18385	1213	28	as	as	ADP
inlawrev-18385	1213	29	class	class	NOUN
inlawrev-18385	1213	30	a	a	DET
inlawrev-18385	1213	31	transferees	transferee	NOUN
inlawrev-18385	1213	32	.	.	PUNCT
inlawrev-18385	1214	1	the	the	DET
inlawrev-18385	1214	2	department	department	NOUN
inlawrev-18385	1214	3	denied	deny	VERB
inlawrev-18385	1214	4	the	the	DET
inlawrev-18385	1214	5	refund	refund	NOUN
inlawrev-18385	1214	6	claim	claim	NOUN
inlawrev-18385	1214	7	and	and	CCONJ
inlawrev-18385	1214	8	the	the	DET
inlawrev-18385	1214	9	estate	estate	NOUN
inlawrev-18385	1214	10	appealed	appeal	VERB
inlawrev-18385	1214	11	to	to	ADP
inlawrev-18385	1214	12	the	the	DET
inlawrev-18385	1214	13	probate	probate	NOUN
inlawrev-18385	1214	14	court	court	NOUN
inlawrev-18385	1214	15	.	.	PUNCT
inlawrev-18385	1215	1	the	the	DET
inlawrev-18385	1215	2	probate	probate	NOUN
inlawrev-18385	1215	3	court	court	NOUN
inlawrev-18385	1215	4	determined	determine	VERB
inlawrev-18385	1215	5	odle	odle	NOUN
inlawrev-18385	1215	6	’s	’s	PART
inlawrev-18385	1215	7	beneficiaries	beneficiary	NOUN
inlawrev-18385	1215	8	had	have	AUX
inlawrev-18385	1215	9	been	be	AUX
inlawrev-18385	1215	10	properly	properly	ADV
inlawrev-18385	1215	11	classified	classify	VERB
inlawrev-18385	1215	12	as	as	ADP
inlawrev-18385	1215	13	class	class	NOUN
inlawrev-18385	1215	14	b	b	PROPN
inlawrev-18385	1215	15	and	and	CCONJ
inlawrev-18385	1215	16	class	class	NOUN
inlawrev-18385	1215	17	c	c	NOUN
inlawrev-18385	1215	18	transferees	transferee	NOUN
inlawrev-18385	1215	19	.	.	PUNCT
inlawrev-18385	1216	1	the	the	DET
inlawrev-18385	1216	2	estate	estate	NOUN
inlawrev-18385	1216	3	subsequently	subsequently	ADV
inlawrev-18385	1216	4	appealed	appeal	VERB
inlawrev-18385	1216	5	to	to	ADP
inlawrev-18385	1216	6	the	the	DET
inlawrev-18385	1216	7	indiana	indiana	PROPN
inlawrev-18385	1216	8	tax	tax	PROPN
inlawrev-18385	1216	9	court.315	court.315	PROPN
inlawrev-18385	1216	10	on	on	ADP
inlawrev-18385	1216	11	appeal	appeal	NOUN
inlawrev-18385	1216	12	,	,	PUNCT
inlawrev-18385	1216	13	the	the	DET
inlawrev-18385	1216	14	estate	estate	NOUN
inlawrev-18385	1216	15	argued	argue	VERB
inlawrev-18385	1216	16	“	"	PUNCT
inlawrev-18385	1216	17	the	the	DET
inlawrev-18385	1216	18	creation	creation	NOUN
inlawrev-18385	1216	19	of	of	ADP
inlawrev-18385	1216	20	‘	'	PUNCT
inlawrev-18385	1216	21	classes	class	NOUN
inlawrev-18385	1216	22	’	'	PUNCT
inlawrev-18385	1216	23	for	for	ADP
inlawrev-18385	1216	24	the	the	DET
inlawrev-18385	1216	25	determination	determination	NOUN
inlawrev-18385	1216	26	and	and	CCONJ
inlawrev-18385	1216	27	collection	collection	NOUN
inlawrev-18385	1216	28	of	of	ADP
inlawrev-18385	1216	29	inheritance	inheritance	NOUN
inlawrev-18385	1216	30	tax	tax	NOUN
inlawrev-18385	1216	31	that	that	PRON
inlawrev-18385	1216	32	base	base	VERB
inlawrev-18385	1216	33	both	both	CCONJ
inlawrev-18385	1216	34	the	the	DET
inlawrev-18385	1216	35	amount	amount	NOUN
inlawrev-18385	1216	36	of	of	ADP
inlawrev-18385	1216	37	exemption	exemption	NOUN
inlawrev-18385	1216	38	and	and	CCONJ
inlawrev-18385	1216	39	tax	tax	NOUN
inlawrev-18385	1216	40	rate	rate	NOUN
inlawrev-18385	1216	41	on	on	ADP
inlawrev-18385	1216	42	the	the	DET
inlawrev-18385	1216	43	relationship	relationship	NOUN
inlawrev-18385	1216	44	between	between	ADP
inlawrev-18385	1216	45	a	a	DET
inlawrev-18385	1216	46	decedent	decedent	NOUN
inlawrev-18385	1216	47	and	and	CCONJ
inlawrev-18385	1216	48	a	a	DET
inlawrev-18385	1216	49	transferee	transferee	NOUN
inlawrev-18385	1216	50	violates	violate	VERB
inlawrev-18385	1216	51	indiana	indiana	PROPN
inlawrev-18385	1216	52	's	's	PART
inlawrev-18385	1216	53	constitution	constitution	NOUN
inlawrev-18385	1216	54	article	article	NOUN
inlawrev-18385	1216	55	1	1	NUM
inlawrev-18385	1216	56	,	,	PUNCT
inlawrev-18385	1216	57	sections	section	NOUN
inlawrev-18385	1216	58	1	1	NUM
inlawrev-18385	1216	59	,	,	PUNCT
inlawrev-18385	1216	60	12	12	NUM
inlawrev-18385	1216	61	,	,	PUNCT
inlawrev-18385	1216	62	23	23	NUM
inlawrev-18385	1216	63	,	,	PUNCT
inlawrev-18385	1216	64	and	and	CCONJ
inlawrev-18385	1216	65	article	article	NOUN
inlawrev-18385	1216	66	4	4	NUM
inlawrev-18385	1216	67	,	,	PUNCT
inlawrev-18385	1216	68	section	section	NOUN
inlawrev-18385	1216	69	22.”316	22.”316	NUM
inlawrev-18385	1216	70	the	the	DET
inlawrev-18385	1216	71	department	department	NOUN
inlawrev-18385	1216	72	maintained	maintain	VERB
inlawrev-18385	1216	73	the	the	DET
inlawrev-18385	1216	74	indiana	indiana	PROPN
inlawrev-18385	1216	75	supreme	supreme	PROPN
inlawrev-18385	1216	76	court	court	PROPN
inlawrev-18385	1216	77	had	have	AUX
inlawrev-18385	1216	78	found	find	VERB
inlawrev-18385	1216	79	the	the	DET
inlawrev-18385	1216	80	inheritance	inheritance	NOUN
inlawrev-18385	1216	81	tax	tax	NOUN
inlawrev-18385	1216	82	classification	classification	NOUN
inlawrev-18385	1216	83	scheme	scheme	NOUN
inlawrev-18385	1216	84	constitutional	constitutional	ADJ
inlawrev-18385	1216	85	in	in	ADP
inlawrev-18385	1216	86	crittenberger	crittenberger	NOUN
inlawrev-18385	1216	87	v.	v.	ADP
inlawrev-18385	1216	88	state	state	PROPN
inlawrev-18385	1216	89	savings	savings	PROPN
inlawrev-18385	1216	90	&	&	CCONJ
inlawrev-18385	1216	91	trust	trust	PROPN
inlawrev-18385	1216	92	company	company	NOUN
inlawrev-18385	1216	93	,	,	PUNCT
inlawrev-18385	1216	94	over	over	ADP
inlawrev-18385	1216	95	ninety	ninety	NUM
inlawrev-18385	1216	96	years	year	NOUN
inlawrev-18385	1216	97	ago	ago	ADV
inlawrev-18385	1216	98	.	.	PUNCT
inlawrev-18385	1217	1	the	the	DET
inlawrev-18385	1217	2	tax	tax	NOUN
inlawrev-18385	1217	3	court	court	NOUN
inlawrev-18385	1217	4	agreed	agree	VERB
inlawrev-18385	1217	5	with	with	ADP
inlawrev-18385	1217	6	the	the	DET
inlawrev-18385	1217	7	department	department	NOUN
inlawrev-18385	1217	8	in	in	ADP
inlawrev-18385	1217	9	so	so	ADV
inlawrev-18385	1217	10	much	much	ADV
inlawrev-18385	1217	11	as	as	SCONJ
inlawrev-18385	1217	12	the	the	DET
inlawrev-18385	1217	13	holding	holding	NOUN
inlawrev-18385	1217	14	in	in	ADP
inlawrev-18385	1217	15	crittenberger	crittenberger	NOUN
inlawrev-18385	1217	16	resolved	resolve	VERB
inlawrev-18385	1217	17	the	the	DET
inlawrev-18385	1217	18	estate	estate	NOUN
inlawrev-18385	1217	19	's	's	PART
inlawrev-18385	1217	20	article	article	NOUN
inlawrev-18385	1217	21	1	1	NUM
inlawrev-18385	1217	22	,	,	PUNCT
inlawrev-18385	1217	23	section	section	NOUN
inlawrev-18385	1217	24	1	1	NUM
inlawrev-18385	1217	25	and	and	CCONJ
inlawrev-18385	1217	26	article	article	NOUN
inlawrev-18385	1217	27	1	1	NUM
inlawrev-18385	1217	28	,	,	PUNCT
inlawrev-18385	1217	29	section	section	NOUN
inlawrev-18385	1217	30	23	23	NUM
inlawrev-18385	1217	31	claims	claim	NOUN
inlawrev-18385	1217	32	in	in	ADP
inlawrev-18385	1217	33	favor	favor	NOUN
inlawrev-18385	1217	34	of	of	ADP
inlawrev-18385	1217	35	the	the	DET
inlawrev-18385	1217	36	department.317	department.317	NOUN
inlawrev-18385	1217	37	specifically	specifically	ADV
inlawrev-18385	1217	38	,	,	PUNCT
inlawrev-18385	1217	39	crittenberger	crittenberger	NOUN
inlawrev-18385	1217	40	provided	provide	VERB
inlawrev-18385	1217	41	that	that	DET
inlawrev-18385	1217	42	inheritance	inheritance	NOUN
inlawrev-18385	1217	43	tax	tax	NOUN
inlawrev-18385	1217	44	classification	classification	NOUN
inlawrev-18385	1217	45	schemes	scheme	NOUN
inlawrev-18385	1217	46	distinguishing	distinguish	VERB
inlawrev-18385	1217	47	between	between	ADP
inlawrev-18385	1217	48	lineal	lineal	ADJ
inlawrev-18385	1217	49	relatives	relative	NOUN
inlawrev-18385	1217	50	,	,	PUNCT
inlawrev-18385	1217	51	collateral	collateral	ADJ
inlawrev-18385	1217	52	relatives	relative	NOUN
inlawrev-18385	1217	53	,	,	PUNCT
inlawrev-18385	1217	54	and	and	CCONJ
inlawrev-18385	1217	55	strangers	stranger	NOUN
inlawrev-18385	1217	56	are	be	AUX
inlawrev-18385	1217	57	both	both	PRON
inlawrev-18385	1217	58	equitable	equitable	ADJ
inlawrev-18385	1217	59	and	and	CCONJ
inlawrev-18385	1217	60	reasonable	reasonable	ADJ
inlawrev-18385	1217	61	when	when	SCONJ
inlawrev-18385	1217	62	the	the	DET
inlawrev-18385	1217	63	classifications	classification	NOUN
inlawrev-18385	1217	64	and	and	CCONJ
inlawrev-18385	1217	65	statutory	statutory	ADJ
inlawrev-18385	1217	66	schemes	scheme	NOUN
inlawrev-18385	1217	67	operate	operate	VERB
inlawrev-18385	1217	68	on	on	ADP
inlawrev-18385	1217	69	the	the	DET
inlawrev-18385	1217	70	classes	class	NOUN
inlawrev-18385	1217	71	uniformly.318	uniformly.318	PRON
inlawrev-18385	1217	72	with	with	ADP
inlawrev-18385	1217	73	respect	respect	NOUN
inlawrev-18385	1217	74	to	to	ADP
inlawrev-18385	1217	75	the	the	DET
inlawrev-18385	1217	76	estate	estate	NOUN
inlawrev-18385	1217	77	’s	’s	PART
inlawrev-18385	1217	78	remaining	remain	VERB
inlawrev-18385	1217	79	constitutional	constitutional	ADJ
inlawrev-18385	1217	80	claims	claim	NOUN
inlawrev-18385	1217	81	,	,	PUNCT
inlawrev-18385	1217	82	the	the	DET
inlawrev-18385	1217	83	tax	tax	NOUN
inlawrev-18385	1217	84	court	court	NOUN
inlawrev-18385	1217	85	determined	determine	VERB
inlawrev-18385	1217	86	the	the	DET
inlawrev-18385	1217	87	inheritance	inheritance	NOUN
inlawrev-18385	1217	88	tax	tax	NOUN
inlawrev-18385	1217	89	classification	classification	NOUN
inlawrev-18385	1217	90	scheme	scheme	NOUN
inlawrev-18385	1217	91	did	do	AUX
inlawrev-18385	1217	92	not	not	PART
inlawrev-18385	1217	93	violate	violate	VERB
inlawrev-18385	1217	94	section	section	NOUN
inlawrev-18385	1217	95	12	12	NUM
inlawrev-18385	1217	96	by	by	ADP
inlawrev-18385	1217	97	imposing	impose	VERB
inlawrev-18385	1217	98	inequitable	inequitable	ADJ
inlawrev-18385	1217	99	administration	administration	NOUN
inlawrev-18385	1217	100	costs	cost	NOUN
inlawrev-18385	1217	101	and	and	CCONJ
inlawrev-18385	1217	102	remedies	remedy	NOUN
inlawrev-18385	1217	103	because	because	SCONJ
inlawrev-18385	1217	104	the	the	DET
inlawrev-18385	1217	105	legislature	legislature	NOUN
inlawrev-18385	1217	106	had	have	AUX
inlawrev-18385	1217	107	“	"	PUNCT
inlawrev-18385	1217	108	provided	provide	VERB
inlawrev-18385	1217	109	the	the	DET
inlawrev-18385	1217	110	estate	estate	NOUN
inlawrev-18385	1217	111	with	with	ADP
inlawrev-18385	1217	112	four	four	NUM
inlawrev-18385	1217	113	alternative	alternative	ADJ
inlawrev-18385	1217	114	remedies	remedy	NOUN
inlawrev-18385	1217	115	by	by	ADP
inlawrev-18385	1217	116	which	which	PRON
inlawrev-18385	1217	117	to	to	PART
inlawrev-18385	1217	118	challenge	challenge	VERB
inlawrev-18385	1217	119	the	the	DET
inlawrev-18385	1217	120	determination	determination	NOUN
inlawrev-18385	1217	121	and	and	CCONJ
inlawrev-18385	1217	122	collection	collection	NOUN
inlawrev-18385	1217	123	of	of	ADP
inlawrev-18385	1217	124	inheritance	inheritance	NOUN
inlawrev-18385	1217	125	tax	tax	NOUN
inlawrev-18385	1217	126	.	.	PUNCT
inlawrev-18385	1218	1	”319	”319	PROPN
inlawrev-18385	1219	1	the	the	DET
inlawrev-18385	1219	2	court	court	NOUN
inlawrev-18385	1219	3	expressly	expressly	ADV
inlawrev-18385	1219	4	noted	note	VERB
inlawrev-18385	1219	5	the	the	DET
inlawrev-18385	1219	6	estate	estate	NOUN
inlawrev-18385	1219	7	had	have	AUX
inlawrev-18385	1219	8	already	already	ADV
inlawrev-18385	1219	9	taken	take	VERB
inlawrev-18385	1219	10	advantage	advantage	NOUN
inlawrev-18385	1219	11	of	of	ADP
inlawrev-18385	1219	12	one	one	NUM
inlawrev-18385	1219	13	such	such	ADJ
inlawrev-18385	1219	14	remedy	remedy	NOUN
inlawrev-18385	1219	15	,	,	PUNCT
inlawrev-18385	1219	16	the	the	DET
inlawrev-18385	1219	17	claim	claim	NOUN
inlawrev-18385	1219	18	for	for	ADP
inlawrev-18385	1219	19	refund	refund	NOUN
inlawrev-18385	1219	20	process	process	NOUN
inlawrev-18385	1219	21	.	.	PUNCT
inlawrev-18385	1220	1	the	the	DET
inlawrev-18385	1220	2	tax	tax	NOUN
inlawrev-18385	1220	3	court	court	NOUN
inlawrev-18385	1220	4	also	also	ADV
inlawrev-18385	1220	5	determined	determine	VERB
inlawrev-18385	1220	6	the	the	DET
inlawrev-18385	1220	7	inheritance	inheritance	NOUN
inlawrev-18385	1220	8	tax	tax	NOUN
inlawrev-18385	1220	9	classification	classification	NOUN
inlawrev-18385	1220	10	scheme	scheme	NOUN
inlawrev-18385	1220	11	did	do	AUX
inlawrev-18385	1220	12	not	not	PART
inlawrev-18385	1220	13	violate	violate	VERB
inlawrev-18385	1220	14	article	article	NOUN
inlawrev-18385	1220	15	4	4	NUM
inlawrev-18385	1220	16	,	,	PUNCT
inlawrev-18385	1220	17	section	section	NOUN
inlawrev-18385	1220	18	22	22	NUM
inlawrev-18385	1220	19	by	by	ADP
inlawrev-18385	1220	20	enacting	enact	VERB
inlawrev-18385	1220	21	“	"	PUNCT
inlawrev-18385	1220	22	special	special	ADJ
inlawrev-18385	1220	23	”	"	PUNCT
inlawrev-18385	1220	24	312	312	NUM
inlawrev-18385	1220	25	.	.	PUNCT
inlawrev-18385	1221	1	i	i	PRON
inlawrev-18385	1221	2	d.	d.	PROPN
inlawrev-18385	1221	3	at	at	ADP
inlawrev-18385	1221	4	1284	1284	NUM
inlawrev-18385	1221	5	.	.	PUNCT
inlawrev-18385	1222	1	313	313	NUM
inlawrev-18385	1222	2	.	.	PUNCT
inlawrev-18385	1223	1	991	991	NUM
inlawrev-18385	1223	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1223	3	631	631	NUM
inlawrev-18385	1223	4	(	(	PUNCT
inlawrev-18385	1223	5	ind	ind	NOUN
inlawrev-18385	1223	6	.	.	PUNCT
inlawrev-18385	1224	1	t.c	t.c	PROPN
inlawrev-18385	1224	2	.	.	PROPN
inlawrev-18385	1224	3	)	)	PUNCT
inlawrev-18385	1224	4	,	,	PUNCT
inlawrev-18385	1224	5	review	review	NOUN
inlawrev-18385	1224	6	denied	deny	VERB
inlawrev-18385	1224	7	,	,	PUNCT
inlawrev-18385	1224	8	997	997	NUM
inlawrev-18385	1224	9	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1224	10	356	356	NUM
inlawrev-18385	1224	11	(	(	PUNCT
inlawrev-18385	1224	12	ind	ind	NOUN
inlawrev-18385	1224	13	.	.	PUNCT
inlawrev-18385	1224	14	2013	2013	NUM
inlawrev-18385	1224	15	)	)	PUNCT
inlawrev-18385	1224	16	.	.	PUNCT
inlawrev-18385	1225	1	314	314	X
inlawrev-18385	1225	2	.	.	PUNCT
inlawrev-18385	1226	1	i	i	PRON
inlawrev-18385	1226	2	d.	d.	PROPN
inlawrev-18385	1226	3	at	at	ADP
inlawrev-18385	1226	4	633	633	NUM
inlawrev-18385	1226	5	.	.	PUNCT
inlawrev-18385	1227	1	315	315	NUM
inlawrev-18385	1227	2	.	.	PUNCT
inlawrev-18385	1228	1	i	i	PRON
inlawrev-18385	1228	2	d.	d.	PROPN
inlawrev-18385	1228	3	316	316	NUM
inlawrev-18385	1228	4	.	.	PUNCT
inlawrev-18385	1229	1	i	i	PRON
inlawrev-18385	1229	2	d.	d.	PROPN
inlawrev-18385	1229	3	at	at	ADP
inlawrev-18385	1229	4	634	634	NUM
inlawrev-18385	1229	5	.	.	PUNCT
inlawrev-18385	1229	6	317	317	NUM
inlawrev-18385	1229	7	.	.	PUNCT
inlawrev-18385	1230	1	i	i	PRON
inlawrev-18385	1230	2	d.	d.	PROPN
inlawrev-18385	1230	3	at	at	ADP
inlawrev-18385	1230	4	635	635	NUM
inlawrev-18385	1230	5	.	.	PUNCT
inlawrev-18385	1230	6	318	318	NUM
inlawrev-18385	1230	7	.	.	PUNCT
inlawrev-18385	1231	1	i	i	PRON
inlawrev-18385	1231	2	d.	d.	PROPN
inlawrev-18385	1231	3	319	319	NUM
inlawrev-18385	1231	4	.	.	PUNCT
inlawrev-18385	1232	1	i	i	PRON
inlawrev-18385	1232	2	d.	d.	PROPN
inlawrev-18385	1232	3	at	at	ADP
inlawrev-18385	1232	4	636	636	NUM
inlawrev-18385	1232	5	.	.	PUNCT
inlawrev-18385	1233	1	1208	1208	NUM
inlawrev-18385	1233	2	indiana	indiana	PROPN
inlawrev-18385	1233	3	law	law	PROPN
inlawrev-18385	1233	4	review	review	NOUN
inlawrev-18385	1233	5	[	[	X
inlawrev-18385	1233	6	vol	vol	NOUN
inlawrev-18385	1233	7	.	.	PUNCT
inlawrev-18385	1234	1	47:1173	47:1173	NUM
inlawrev-18385	1234	2	laws	law	NOUN
inlawrev-18385	1234	3	regarding	regard	VERB
inlawrev-18385	1234	4	“	"	PUNCT
inlawrev-18385	1234	5	the	the	DET
inlawrev-18385	1234	6	assessment	assessment	NOUN
inlawrev-18385	1234	7	and	and	CCONJ
inlawrev-18385	1234	8	collection	collection	NOUN
inlawrev-18385	1234	9	of	of	ADP
inlawrev-18385	1234	10	taxes	taxis	NOUN
inlawrev-18385	1234	11	for	for	ADP
inlawrev-18385	1234	12	state	state	NOUN
inlawrev-18385	1234	13	,	,	PUNCT
inlawrev-18385	1234	14	county	county	NOUN
inlawrev-18385	1234	15	,	,	PUNCT
inlawrev-18385	1234	16	township	township	NOUN
inlawrev-18385	1234	17	,	,	PUNCT
inlawrev-18385	1234	18	or	or	CCONJ
inlawrev-18385	1234	19	road	road	NOUN
inlawrev-18385	1234	20	purposes	purpose	NOUN
inlawrev-18385	1234	21	.	.	PUNCT
inlawrev-18385	1234	22	”320	”320	NOUN
inlawrev-18385	1234	23	specifically	specifically	ADV
inlawrev-18385	1234	24	,	,	PUNCT
inlawrev-18385	1234	25	the	the	DET
inlawrev-18385	1234	26	tax	tax	NOUN
inlawrev-18385	1234	27	court	court	NOUN
inlawrev-18385	1234	28	explained	explain	VERB
inlawrev-18385	1234	29	the	the	DET
inlawrev-18385	1234	30	inheritance	inheritance	NOUN
inlawrev-18385	1234	31	tax	tax	NOUN
inlawrev-18385	1234	32	classification	classification	NOUN
inlawrev-18385	1234	33	scheme	scheme	NOUN
inlawrev-18385	1234	34	was	be	AUX
inlawrev-18385	1234	35	a	a	DET
inlawrev-18385	1234	36	general	general	ADJ
inlawrev-18385	1234	37	law	law	NOUN
inlawrev-18385	1234	38	because	because	SCONJ
inlawrev-18385	1234	39	it	it	PRON
inlawrev-18385	1234	40	applies	apply	VERB
inlawrev-18385	1234	41	to	to	ADP
inlawrev-18385	1234	42	beneficiaries	beneficiary	NOUN
inlawrev-18385	1234	43	throughout	throughout	ADP
inlawrev-18385	1234	44	the	the	DET
inlawrev-18385	1234	45	entire	entire	ADJ
inlawrev-18385	1234	46	state	state	NOUN
inlawrev-18385	1234	47	in	in	ADP
inlawrev-18385	1234	48	the	the	DET
inlawrev-18385	1234	49	same	same	ADJ
inlawrev-18385	1234	50	manner.321	manner.321	PROPN
inlawrev-18385	1234	51	accordingly	accordingly	ADV
inlawrev-18385	1234	52	,	,	PUNCT
inlawrev-18385	1234	53	the	the	DET
inlawrev-18385	1234	54	court	court	NOUN
inlawrev-18385	1234	55	determined	determine	VERB
inlawrev-18385	1234	56	the	the	DET
inlawrev-18385	1234	57	estate	estate	NOUN
inlawrev-18385	1234	58	failed	fail	VERB
inlawrev-18385	1234	59	to	to	PART
inlawrev-18385	1234	60	prove	prove	VERB
inlawrev-18385	1234	61	the	the	DET
inlawrev-18385	1234	62	inheritance	inheritance	NOUN
inlawrev-18385	1234	63	tax	tax	NOUN
inlawrev-18385	1234	64	classification	classification	NOUN
inlawrev-18385	1234	65	scheme	scheme	NOUN
inlawrev-18385	1234	66	violated	violate	VERB
inlawrev-18385	1234	67	the	the	DET
inlawrev-18385	1234	68	indiana	indiana	PROPN
inlawrev-18385	1234	69	constitution.322	constitution.322	PROPN
inlawrev-18385	1234	70	as	as	ADP
inlawrev-18385	1234	71	such	such	ADJ
inlawrev-18385	1234	72	,	,	PUNCT
inlawrev-18385	1234	73	the	the	DET
inlawrev-18385	1234	74	court	court	NOUN
inlawrev-18385	1234	75	affirmed	affirm	VERB
inlawrev-18385	1234	76	the	the	DET
inlawrev-18385	1234	77	probate	probate	NOUN
inlawrev-18385	1234	78	court	court	NOUN
inlawrev-18385	1234	79	’s	’s	PART
inlawrev-18385	1234	80	determination	determination	NOUN
inlawrev-18385	1234	81	that	that	PRON
inlawrev-18385	1234	82	odle	odle	VERB
inlawrev-18385	1234	83	’s	’s	PART
inlawrev-18385	1234	84	beneficiaries	beneficiary	NOUN
inlawrev-18385	1234	85	were	be	AUX
inlawrev-18385	1234	86	properly	properly	ADV
inlawrev-18385	1234	87	classified	classify	VERB
inlawrev-18385	1234	88	as	as	ADP
inlawrev-18385	1234	89	class	class	NOUN
inlawrev-18385	1234	90	b	b	PROPN
inlawrev-18385	1234	91	and	and	CCONJ
inlawrev-18385	1234	92	class	class	NOUN
inlawrev-18385	1234	93	c	c	PROPN
inlawrev-18385	1234	94	transferees.323	transferees.323	NOUN
inlawrev-18385	1234	95	d.	d.	NOUN
inlawrev-18385	1234	96	sales	sale	NOUN
inlawrev-18385	1234	97	and	and	CCONJ
inlawrev-18385	1234	98	use	use	VERB
inlawrev-18385	1234	99	tax	tax	NOUN
inlawrev-18385	1234	100	1	1	NUM
inlawrev-18385	1234	101	.	.	PUNCT
inlawrev-18385	1235	1	miller	miller	PROPN
inlawrev-18385	1235	2	pipeline	pipeline	PROPN
inlawrev-18385	1235	3	corp	corp	PROPN
inlawrev-18385	1235	4	.	.	PROPN
inlawrev-18385	1235	5	v.	v.	PROPN
inlawrev-18385	1235	6	indiana	indiana	PROPN
inlawrev-18385	1235	7	department	department	PROPN
inlawrev-18385	1235	8	of	of	ADP
inlawrev-18385	1235	9	state	state	PROPN
inlawrev-18385	1235	10	revenue.324	revenue.324	PROPN
inlawrev-18385	1235	11	—	—	PUNCT
inlawrev-18385	1235	12	on	on	ADP
inlawrev-18385	1235	13	september	september	PROPN
inlawrev-18385	1235	14	10	10	NUM
inlawrev-18385	1235	15	,	,	PUNCT
inlawrev-18385	1235	16	2009	2009	NUM
inlawrev-18385	1235	17	,	,	PUNCT
inlawrev-18385	1235	18	the	the	DET
inlawrev-18385	1235	19	department	department	NOUN
inlawrev-18385	1235	20	completed	complete	VERB
inlawrev-18385	1235	21	an	an	DET
inlawrev-18385	1235	22	audit	audit	NOUN
inlawrev-18385	1235	23	of	of	ADP
inlawrev-18385	1235	24	miller	miller	PROPN
inlawrev-18385	1235	25	pipeline	pipeline	PROPN
inlawrev-18385	1235	26	for	for	ADP
inlawrev-18385	1235	27	tax	tax	NOUN
inlawrev-18385	1235	28	years	year	NOUN
inlawrev-18385	1235	29	2005	2005	NUM
inlawrev-18385	1235	30	through	through	ADP
inlawrev-18385	1235	31	2007.325	2007.325	PROPN
inlawrev-18385	1235	32	the	the	DET
inlawrev-18385	1235	33	department	department	NOUN
inlawrev-18385	1235	34	issued	issue	VERB
inlawrev-18385	1235	35	proposed	propose	VERB
inlawrev-18385	1235	36	assessment	assessment	NOUN
inlawrev-18385	1235	37	against	against	ADP
inlawrev-18385	1235	38	miller	miller	PROPN
inlawrev-18385	1235	39	pipeline	pipeline	PROPN
inlawrev-18385	1235	40	for	for	ADP
inlawrev-18385	1235	41	tax	tax	NOUN
inlawrev-18385	1235	42	years	year	NOUN
inlawrev-18385	1235	43	2006	2006	NUM
inlawrev-18385	1235	44	and	and	CCONJ
inlawrev-18385	1235	45	2007	2007	NUM
inlawrev-18385	1235	46	,	,	PUNCT
inlawrev-18385	1235	47	which	which	PRON
inlawrev-18385	1235	48	miller	miller	PROPN
inlawrev-18385	1235	49	pipeline	pipeline	NOUN
inlawrev-18385	1235	50	paid	pay	VERB
inlawrev-18385	1235	51	in	in	ADP
inlawrev-18385	1235	52	their	their	PRON
inlawrev-18385	1235	53	entirety	entirety	NOUN
inlawrev-18385	1235	54	.	.	PUNCT
inlawrev-18385	1236	1	on	on	ADP
inlawrev-18385	1236	2	march	march	PROPN
inlawrev-18385	1236	3	24	24	NUM
inlawrev-18385	1236	4	,	,	PUNCT
inlawrev-18385	1236	5	2010	2010	NUM
inlawrev-18385	1236	6	,	,	PUNCT
inlawrev-18385	1236	7	miller	miller	PROPN
inlawrev-18385	1236	8	pipeline	pipeline	PROPN
inlawrev-18385	1236	9	filed	file	VERB
inlawrev-18385	1236	10	a	a	DET
inlawrev-18385	1236	11	claim	claim	NOUN
inlawrev-18385	1236	12	with	with	ADP
inlawrev-18385	1236	13	the	the	DET
inlawrev-18385	1236	14	department	department	NOUN
inlawrev-18385	1236	15	seeking	seek	VERB
inlawrev-18385	1236	16	a	a	DET
inlawrev-18385	1236	17	refund	refund	NOUN
inlawrev-18385	1236	18	of	of	ADP
inlawrev-18385	1236	19	sales	sale	NOUN
inlawrev-18385	1236	20	and	and	CCONJ
inlawrev-18385	1236	21	use	use	VERB
inlawrev-18385	1236	22	taxes	taxis	NOUN
inlawrev-18385	1236	23	it	it	PRON
inlawrev-18385	1236	24	paid	pay	VERB
inlawrev-18385	1236	25	between	between	ADP
inlawrev-18385	1236	26	2005	2005	NUM
inlawrev-18385	1236	27	and	and	CCONJ
inlawrev-18385	1236	28	2007	2007	NUM
inlawrev-18385	1236	29	.	.	PUNCT
inlawrev-18385	1237	1	the	the	DET
inlawrev-18385	1237	2	department	department	NOUN
inlawrev-18385	1237	3	denied	deny	VERB
inlawrev-18385	1237	4	the	the	DET
inlawrev-18385	1237	5	refund	refund	NOUN
inlawrev-18385	1237	6	claim	claim	NOUN
inlawrev-18385	1237	7	and	and	CCONJ
inlawrev-18385	1237	8	miller	miller	PROPN
inlawrev-18385	1237	9	pipeline	pipeline	PROPN
inlawrev-18385	1237	10	appealed	appeal	VERB
inlawrev-18385	1237	11	to	to	ADP
inlawrev-18385	1237	12	the	the	DET
inlawrev-18385	1237	13	indiana	indiana	PROPN
inlawrev-18385	1237	14	tax	tax	PROPN
inlawrev-18385	1237	15	court.326	court.326	NOUN
inlawrev-18385	1237	16	miller	miller	PROPN
inlawrev-18385	1237	17	pipeline	pipeline	NOUN
inlawrev-18385	1237	18	subsequently	subsequently	ADV
inlawrev-18385	1237	19	filed	file	VERB
inlawrev-18385	1237	20	a	a	DET
inlawrev-18385	1237	21	motion	motion	NOUN
inlawrev-18385	1237	22	for	for	ADP
inlawrev-18385	1237	23	summary	summary	NOUN
inlawrev-18385	1237	24	judgment	judgment	NOUN
inlawrev-18385	1237	25	asserting	assert	VERB
inlawrev-18385	1237	26	its	its	PRON
inlawrev-18385	1237	27	refund	refund	NOUN
inlawrev-18385	1237	28	claim	claim	NOUN
inlawrev-18385	1237	29	had	have	AUX
inlawrev-18385	1237	30	been	be	AUX
inlawrev-18385	1237	31	erroneously	erroneously	ADV
inlawrev-18385	1237	32	denied	deny	VERB
inlawrev-18385	1237	33	and	and	CCONJ
inlawrev-18385	1237	34	provided	provide	VERB
inlawrev-18385	1237	35	the	the	DET
inlawrev-18385	1237	36	tax	tax	NOUN
inlawrev-18385	1237	37	court	court	NOUN
inlawrev-18385	1237	38	with	with	ADP
inlawrev-18385	1237	39	15	15	NUM
inlawrev-18385	1237	40	documents	document	NOUN
inlawrev-18385	1237	41	,	,	PUNCT
inlawrev-18385	1237	42	exhibits	exhibit	VERB
inlawrev-18385	1237	43	13	13	NUM
inlawrev-18385	1237	44	through	through	ADP
inlawrev-18385	1237	45	27	27	NUM
inlawrev-18385	1237	46	,	,	PUNCT
inlawrev-18385	1237	47	to	to	PART
inlawrev-18385	1237	48	show	show	VERB
inlawrev-18385	1237	49	there	there	PRON
inlawrev-18385	1237	50	was	be	VERB
inlawrev-18385	1237	51	no	no	DET
inlawrev-18385	1237	52	genuine	genuine	ADJ
inlawrev-18385	1237	53	issue	issue	NOUN
inlawrev-18385	1237	54	of	of	ADP
inlawrev-18385	1237	55	material	material	NOUN
inlawrev-18385	1237	56	fact.327	fact.327	VERB
inlawrev-18385	1237	57	the	the	DET
inlawrev-18385	1237	58	tax	tax	NOUN
inlawrev-18385	1237	59	court	court	NOUN
inlawrev-18385	1237	60	did	do	AUX
inlawrev-18385	1237	61	not	not	PART
inlawrev-18385	1237	62	reach	reach	VERB
inlawrev-18385	1237	63	the	the	DET
inlawrev-18385	1237	64	merits	merit	NOUN
inlawrev-18385	1237	65	of	of	ADP
inlawrev-18385	1237	66	miller	miller	PROPN
inlawrev-18385	1237	67	pipeline	pipeline	PROPN
inlawrev-18385	1237	68	’s	’s	PART
inlawrev-18385	1237	69	motion	motion	NOUN
inlawrev-18385	1237	70	,	,	PUNCT
inlawrev-18385	1237	71	but	but	CCONJ
inlawrev-18385	1237	72	instead	instead	ADV
inlawrev-18385	1237	73	denied	deny	VERB
inlawrev-18385	1237	74	the	the	DET
inlawrev-18385	1237	75	motion	motion	NOUN
inlawrev-18385	1237	76	due	due	ADP
inlawrev-18385	1237	77	to	to	ADP
inlawrev-18385	1237	78	“	"	PUNCT
inlawrev-18385	1237	79	numerous	numerous	ADJ
inlawrev-18385	1237	80	infirmities	infirmity	NOUN
inlawrev-18385	1237	81	”	"	PUNCT
inlawrev-18385	1237	82	with	with	ADP
inlawrev-18385	1237	83	miller	miller	PROPN
inlawrev-18385	1237	84	pipeline	pipeline	PROPN
inlawrev-18385	1237	85	’s	’s	PART
inlawrev-18385	1237	86	designated	designate	VERB
inlawrev-18385	1237	87	evidence	evidence	NOUN
inlawrev-18385	1237	88	,	,	PUNCT
inlawrev-18385	1237	89	exhibits	exhibit	VERB
inlawrev-18385	1237	90	13	13	NUM
inlawrev-18385	1237	91	through	through	ADP
inlawrev-18385	1237	92	27.328	27.328	NUM
inlawrev-18385	1237	93	to	to	PART
inlawrev-18385	1237	94	address	address	VERB
inlawrev-18385	1237	95	the	the	DET
inlawrev-18385	1237	96	infirmities	infirmity	NOUN
inlawrev-18385	1237	97	yet	yet	ADV
inlawrev-18385	1237	98	conserve	conserve	VERB
inlawrev-18385	1237	99	judicial	judicial	ADJ
inlawrev-18385	1237	100	resources	resource	NOUN
inlawrev-18385	1237	101	,	,	PUNCT
inlawrev-18385	1237	102	the	the	DET
inlawrev-18385	1237	103	tax	tax	NOUN
inlawrev-18385	1237	104	court	court	NOUN
inlawrev-18385	1237	105	only	only	ADV
inlawrev-18385	1237	106	specifically	specifically	ADV
inlawrev-18385	1237	107	addressed	address	VERB
inlawrev-18385	1237	108	two	two	NUM
inlawrev-18385	1237	109	of	of	ADP
inlawrev-18385	1237	110	miller	miller	PROPN
inlawrev-18385	1237	111	pipeline	pipeline	PROPN
inlawrev-18385	1237	112	’s	’s	PART
inlawrev-18385	1237	113	issues	issue	NOUN
inlawrev-18385	1237	114	.	.	PUNCT
inlawrev-18385	1238	1	in	in	ADP
inlawrev-18385	1238	2	the	the	DET
inlawrev-18385	1238	3	first	first	ADJ
inlawrev-18385	1238	4	issue	issue	NOUN
inlawrev-18385	1238	5	addressed	address	VERB
inlawrev-18385	1238	6	by	by	ADP
inlawrev-18385	1238	7	the	the	DET
inlawrev-18385	1238	8	court	court	NOUN
inlawrev-18385	1238	9	,	,	PUNCT
inlawrev-18385	1238	10	miller	miller	PROPN
inlawrev-18385	1238	11	pipeline	pipeline	PROPN
inlawrev-18385	1238	12	designated	designate	VERB
inlawrev-18385	1238	13	exhibits	exhibit	NOUN
inlawrev-18385	1238	14	13	13	NUM
inlawrev-18385	1238	15	,	,	PUNCT
inlawrev-18385	1238	16	14	14	NUM
inlawrev-18385	1238	17	,	,	PUNCT
inlawrev-18385	1238	18	and	and	CCONJ
inlawrev-18385	1238	19	15	15	NUM
inlawrev-18385	1238	20	as	as	ADP
inlawrev-18385	1238	21	its	its	PRON
inlawrev-18385	1238	22	evidence.329	evidence.329	PROPN
inlawrev-18385	1238	23	however	however	ADV
inlawrev-18385	1238	24	,	,	PUNCT
inlawrev-18385	1238	25	(	(	PUNCT
inlawrev-18385	1238	26	1	1	X
inlawrev-18385	1238	27	)	)	PUNCT
inlawrev-18385	1238	28	miller	miller	PROPN
inlawrev-18385	1238	29	pipeline	pipeline	NOUN
inlawrev-18385	1238	30	did	do	AUX
inlawrev-18385	1238	31	not	not	PART
inlawrev-18385	1238	32	identify	identify	VERB
inlawrev-18385	1238	33	the	the	DET
inlawrev-18385	1238	34	specific	specific	ADJ
inlawrev-18385	1238	35	parts	part	NOUN
inlawrev-18385	1238	36	of	of	ADP
inlawrev-18385	1238	37	those	those	DET
inlawrev-18385	1238	38	exhibits	exhibit	NOUN
inlawrev-18385	1238	39	containing	contain	VERB
inlawrev-18385	1238	40	the	the	DET
inlawrev-18385	1238	41	material	material	ADJ
inlawrev-18385	1238	42	fact	fact	NOUN
inlawrev-18385	1238	43	or	or	CCONJ
inlawrev-18385	1238	44	facts	fact	NOUN
inlawrev-18385	1238	45	upon	upon	SCONJ
inlawrev-18385	1238	46	which	which	PRON
inlawrev-18385	1238	47	it	it	PRON
inlawrev-18385	1238	48	relied	rely	VERB
inlawrev-18385	1238	49	;	;	PUNCT
inlawrev-18385	1238	50	(	(	PUNCT
inlawrev-18385	1238	51	2	2	X
inlawrev-18385	1238	52	)	)	PUNCT
inlawrev-18385	1238	53	none	none	NOUN
inlawrev-18385	1238	54	of	of	ADP
inlawrev-18385	1238	55	the	the	DET
inlawrev-18385	1238	56	exhibits	exhibit	NOUN
inlawrev-18385	1238	57	were	be	AUX
inlawrev-18385	1238	58	paginated	paginate	VERB
inlawrev-18385	1238	59	,	,	PUNCT
inlawrev-18385	1238	60	despite	despite	SCONJ
inlawrev-18385	1238	61	being	be	AUX
inlawrev-18385	1238	62	six	six	NUM
inlawrev-18385	1238	63	and	and	CCONJ
inlawrev-18385	1238	64	eleven	eleven	NUM
inlawrev-18385	1238	65	pages	page	NOUN
inlawrev-18385	1238	66	long	long	ADV
inlawrev-18385	1238	67	;	;	PUNCT
inlawrev-18385	1238	68	and	and	CCONJ
inlawrev-18385	1238	69	(	(	PUNCT
inlawrev-18385	1238	70	3	3	X
inlawrev-18385	1238	71	)	)	PUNCT
inlawrev-18385	1238	72	none	none	NOUN
inlawrev-18385	1238	73	of	of	ADP
inlawrev-18385	1238	74	the	the	DET
inlawrev-18385	1238	75	exhibits	exhibit	NOUN
inlawrev-18385	1238	76	or	or	CCONJ
inlawrev-18385	1238	77	any	any	PRON
inlawrev-18385	1238	78	of	of	ADP
inlawrev-18385	1238	79	the	the	DET
inlawrev-18385	1238	80	documents	document	NOUN
inlawrev-18385	1238	81	within	within	ADP
inlawrev-18385	1238	82	each	each	PRON
inlawrev-18385	1238	83	of	of	ADP
inlawrev-18385	1238	84	the	the	DET
inlawrev-18385	1238	85	exhibits	exhibit	NOUN
inlawrev-18385	1238	86	were	be	AUX
inlawrev-18385	1238	87	sworn	swear	VERB
inlawrev-18385	1238	88	to	to	ADP
inlawrev-18385	1238	89	in	in	ADP
inlawrev-18385	1238	90	any	any	DET
inlawrev-18385	1238	91	way.330	way.330	NOUN
inlawrev-18385	1238	92	due	due	ADP
inlawrev-18385	1238	93	to	to	ADP
inlawrev-18385	1238	94	these	these	DET
inlawrev-18385	1238	95	infirmities	infirmity	NOUN
inlawrev-18385	1238	96	,	,	PUNCT
inlawrev-18385	1238	97	the	the	DET
inlawrev-18385	1238	98	tax	tax	NOUN
inlawrev-18385	1238	99	court	court	NOUN
inlawrev-18385	1238	100	determined	determine	VERB
inlawrev-18385	1238	101	exhibits	exhibit	NOUN
inlawrev-18385	1238	102	13	13	NUM
inlawrev-18385	1238	103	,	,	PUNCT
inlawrev-18385	1238	104	14	14	NUM
inlawrev-18385	1238	105	,	,	PUNCT
inlawrev-18385	1238	106	and	and	CCONJ
inlawrev-18385	1238	107	15	15	NUM
inlawrev-18385	1238	108	were	be	AUX
inlawrev-18385	1238	109	inadmissible	inadmissible	ADJ
inlawrev-18385	1238	110	.	.	PUNCT
inlawrev-18385	1239	1	in	in	ADP
inlawrev-18385	1239	2	the	the	DET
inlawrev-18385	1239	3	second	second	ADJ
inlawrev-18385	1239	4	issue	issue	NOUN
inlawrev-18385	1239	5	addressed	address	VERB
inlawrev-18385	1239	6	by	by	ADP
inlawrev-18385	1239	7	the	the	DET
inlawrev-18385	1239	8	court	court	NOUN
inlawrev-18385	1239	9	,	,	PUNCT
inlawrev-18385	1239	10	miller	miller	PROPN
inlawrev-18385	1239	11	pipeline	pipeline	PROPN
inlawrev-18385	1239	12	320	320	NUM
inlawrev-18385	1239	13	.	.	PUNCT
inlawrev-18385	1240	1	i	i	PRON
inlawrev-18385	1240	2	d.	d.	PROPN
inlawrev-18385	1240	3	321	321	NUM
inlawrev-18385	1240	4	.	.	PUNCT
inlawrev-18385	1241	1	i	i	PRON
inlawrev-18385	1241	2	d.	d.	PROPN
inlawrev-18385	1241	3	at	at	ADP
inlawrev-18385	1241	4	636	636	NUM
inlawrev-18385	1241	5	-	-	SYM
inlawrev-18385	1241	6	37	37	NUM
inlawrev-18385	1241	7	.	.	PUNCT
inlawrev-18385	1242	1	322	322	NUM
inlawrev-18385	1242	2	.	.	PUNCT
inlawrev-18385	1243	1	i	i	PRON
inlawrev-18385	1243	2	d.	d.	PROPN
inlawrev-18385	1243	3	at	at	ADP
inlawrev-18385	1243	4	637	637	NUM
inlawrev-18385	1243	5	.	.	PUNCT
inlawrev-18385	1244	1	323	323	NUM
inlawrev-18385	1244	2	.	.	PUNCT
inlawrev-18385	1245	1	i	i	PRON
inlawrev-18385	1245	2	d.	d.	PROPN
inlawrev-18385	1245	3	324	324	NUM
inlawrev-18385	1245	4	.	.	PUNCT
inlawrev-18385	1246	1	995	995	NUM
inlawrev-18385	1246	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1246	3	733	733	NUM
inlawrev-18385	1246	4	(	(	PUNCT
inlawrev-18385	1246	5	ind	ind	NOUN
inlawrev-18385	1246	6	.	.	PUNCT
inlawrev-18385	1247	1	t.c	t.c	PROPN
inlawrev-18385	1247	2	.	.	PROPN
inlawrev-18385	1247	3	2013	2013	NUM
inlawrev-18385	1247	4	)	)	PUNCT
inlawrev-18385	1247	5	.	.	PUNCT
inlawrev-18385	1248	1	325	325	NUM
inlawrev-18385	1248	2	.	.	PUNCT
inlawrev-18385	1249	1	i	i	PRON
inlawrev-18385	1249	2	d.	d.	PROPN
inlawrev-18385	1249	3	at	at	ADP
inlawrev-18385	1249	4	734	734	NUM
inlawrev-18385	1249	5	.	.	PUNCT
inlawrev-18385	1250	1	326	326	NUM
inlawrev-18385	1250	2	.	.	PUNCT
inlawrev-18385	1251	1	i	i	PRON
inlawrev-18385	1251	2	d.	d.	PROPN
inlawrev-18385	1251	3	327	327	NUM
inlawrev-18385	1251	4	.	.	PUNCT
inlawrev-18385	1252	1	i	i	PRON
inlawrev-18385	1252	2	d.	d.	PROPN
inlawrev-18385	1252	3	at	at	ADP
inlawrev-18385	1252	4	734	734	NUM
inlawrev-18385	1252	5	-	-	SYM
inlawrev-18385	1252	6	35	35	NUM
inlawrev-18385	1252	7	.	.	PUNCT
inlawrev-18385	1253	1	328	328	NUM
inlawrev-18385	1253	2	.	.	PUNCT
inlawrev-18385	1254	1	i	i	PRON
inlawrev-18385	1254	2	d.	d.	PROPN
inlawrev-18385	1254	3	at	at	ADP
inlawrev-18385	1254	4	735	735	NUM
inlawrev-18385	1254	5	.	.	PUNCT
inlawrev-18385	1254	6	329	329	NUM
inlawrev-18385	1254	7	.	.	PUNCT
inlawrev-18385	1255	1	i	i	PRON
inlawrev-18385	1255	2	d.	d.	PROPN
inlawrev-18385	1255	3	at	at	ADP
inlawrev-18385	1255	4	735	735	NUM
inlawrev-18385	1255	5	-	-	SYM
inlawrev-18385	1255	6	36	36	NUM
inlawrev-18385	1255	7	.	.	PUNCT
inlawrev-18385	1255	8	330	330	NUM
inlawrev-18385	1255	9	.	.	PUNCT
inlawrev-18385	1256	1	i	i	PRON
inlawrev-18385	1256	2	d.	d.	PROPN
inlawrev-18385	1256	3	at	at	ADP
inlawrev-18385	1256	4	736	736	NUM
inlawrev-18385	1256	5	.	.	PUNCT
inlawrev-18385	1257	1	2014	2014	NUM
inlawrev-18385	1257	2	]	]	PUNCT
inlawrev-18385	1257	3	taxation	taxation	NOUN
inlawrev-18385	1257	4	1209	1209	NUM
inlawrev-18385	1257	5	designated	designate	VERB
inlawrev-18385	1257	6	exhibit	exhibit	NOUN
inlawrev-18385	1257	7	26	26	NUM
inlawrev-18385	1257	8	,	,	PUNCT
inlawrev-18385	1257	9	a	a	DET
inlawrev-18385	1257	10	photocopy	photocopy	NOUN
inlawrev-18385	1257	11	of	of	ADP
inlawrev-18385	1257	12	a	a	DET
inlawrev-18385	1257	13	one	one	NUM
inlawrev-18385	1257	14	-	-	PUNCT
inlawrev-18385	1257	15	page	page	NOUN
inlawrev-18385	1257	16	form	form	NOUN
inlawrev-18385	1257	17	letter	letter	NOUN
inlawrev-18385	1257	18	,	,	PUNCT
inlawrev-18385	1257	19	as	as	ADP
inlawrev-18385	1257	20	its	its	PRON
inlawrev-18385	1257	21	designated	designate	VERB
inlawrev-18385	1257	22	evidence.331	evidence.331	NOUN
inlawrev-18385	1257	23	the	the	DET
inlawrev-18385	1257	24	court	court	NOUN
inlawrev-18385	1257	25	determined	determine	VERB
inlawrev-18385	1257	26	exhibit	exhibit	NOUN
inlawrev-18385	1257	27	26	26	NUM
inlawrev-18385	1257	28	did	do	AUX
inlawrev-18385	1257	29	not	not	PART
inlawrev-18385	1257	30	provide	provide	VERB
inlawrev-18385	1257	31	any	any	DET
inlawrev-18385	1257	32	facts	fact	NOUN
inlawrev-18385	1257	33	that	that	PRON
inlawrev-18385	1257	34	would	would	AUX
inlawrev-18385	1257	35	support	support	VERB
inlawrev-18385	1257	36	the	the	DET
inlawrev-18385	1257	37	“	"	PUNCT
inlawrev-18385	1257	38	legal	legal	ADJ
inlawrev-18385	1257	39	conclusion	conclusion	NOUN
inlawrev-18385	1257	40	”	"	PUNCT
inlawrev-18385	1257	41	miller	miller	PROPN
inlawrev-18385	1257	42	pipeline	pipeline	PROPN
inlawrev-18385	1257	43	was	be	AUX
inlawrev-18385	1257	44	advancing.332	advancing.332	PROPN
inlawrev-18385	1257	45	the	the	DET
inlawrev-18385	1257	46	court	court	NOUN
inlawrev-18385	1257	47	also	also	ADV
inlawrev-18385	1257	48	noted	note	VERB
inlawrev-18385	1257	49	the	the	DET
inlawrev-18385	1257	50	“	"	PUNCT
inlawrev-18385	1257	51	mere	mere	ADJ
inlawrev-18385	1257	52	fact	fact	NOUN
inlawrev-18385	1257	53	that	that	SCONJ
inlawrev-18385	1257	54	the	the	DET
inlawrev-18385	1257	55	letter	letter	NOUN
inlawrev-18385	1257	56	was	be	AUX
inlawrev-18385	1257	57	signed	sign	VERB
inlawrev-18385	1257	58	and	and	CCONJ
inlawrev-18385	1257	59	affirmed	affirmed	PROPN
inlawrev-18385	1257	60	does	do	AUX
inlawrev-18385	1257	61	not	not	PART
inlawrev-18385	1257	62	make	make	VERB
inlawrev-18385	1257	63	it	it	PRON
inlawrev-18385	1257	64	an	an	DET
inlawrev-18385	1257	65	affidavit	affidavit	NOUN
inlawrev-18385	1257	66	.	.	PUNCT
inlawrev-18385	1258	1	”333	”333	PUNCT
inlawrev-18385	1259	1	due	due	ADP
inlawrev-18385	1259	2	to	to	ADP
inlawrev-18385	1259	3	these	these	DET
inlawrev-18385	1259	4	infirmities	infirmity	NOUN
inlawrev-18385	1259	5	,	,	PUNCT
inlawrev-18385	1259	6	the	the	DET
inlawrev-18385	1259	7	court	court	NOUN
inlawrev-18385	1259	8	determined	determine	VERB
inlawrev-18385	1259	9	exhibit	exhibit	NOUN
inlawrev-18385	1259	10	26	26	NUM
inlawrev-18385	1259	11	was	be	AUX
inlawrev-18385	1259	12	inadmissible	inadmissible	ADJ
inlawrev-18385	1259	13	.	.	PUNCT
inlawrev-18385	1260	1	as	as	ADP
inlawrev-18385	1260	2	such	such	ADJ
inlawrev-18385	1260	3	,	,	PUNCT
inlawrev-18385	1260	4	the	the	DET
inlawrev-18385	1260	5	tax	tax	NOUN
inlawrev-18385	1260	6	court	court	NOUN
inlawrev-18385	1260	7	denied	deny	VERB
inlawrev-18385	1260	8	miller	miller	PROPN
inlawrev-18385	1260	9	pipeline	pipeline	PROPN
inlawrev-18385	1260	10	’s	’s	PART
inlawrev-18385	1260	11	motion	motion	NOUN
inlawrev-18385	1260	12	for	for	ADP
inlawrev-18385	1260	13	summary	summary	NOUN
inlawrev-18385	1260	14	judgment	judgment	NOUN
inlawrev-18385	1260	15	because	because	SCONJ
inlawrev-18385	1260	16	the	the	DET
inlawrev-18385	1260	17	evidence	evidence	NOUN
inlawrev-18385	1260	18	submitted	submit	VERB
inlawrev-18385	1260	19	in	in	ADP
inlawrev-18385	1260	20	support	support	NOUN
inlawrev-18385	1260	21	of	of	ADP
inlawrev-18385	1260	22	the	the	DET
inlawrev-18385	1260	23	motion	motion	NOUN
inlawrev-18385	1260	24	had	have	AUX
inlawrev-18385	1260	25	not	not	PART
inlawrev-18385	1260	26	been	be	AUX
inlawrev-18385	1260	27	properly	properly	ADV
inlawrev-18385	1260	28	designated	designate	VERB
inlawrev-18385	1260	29	and	and	CCONJ
inlawrev-18385	1260	30	was	be	AUX
inlawrev-18385	1260	31	inadmissible.334	inadmissible.334	PROPN
inlawrev-18385	1260	32	2	2	NUM
inlawrev-18385	1260	33	.	.	PUNCT
inlawrev-18385	1260	34	orbitz	orbitz	PROPN
inlawrev-18385	1260	35	,	,	PUNCT
inlawrev-18385	1260	36	llc	llc	PROPN
inlawrev-18385	1260	37	v.	v.	PROPN
inlawrev-18385	1260	38	indiana	indiana	PROPN
inlawrev-18385	1260	39	department	department	PROPN
inlawrev-18385	1260	40	of	of	ADP
inlawrev-18385	1260	41	state	state	PROPN
inlawrev-18385	1260	42	revenue.335	revenue.335	PROPN
inlawrev-18385	1260	43	—	—	PUNCT
inlawrev-18385	1260	44	at	at	ADP
inlawrev-18385	1260	45	issue	issue	NOUN
inlawrev-18385	1260	46	in	in	ADP
inlawrev-18385	1260	47	this	this	DET
inlawrev-18385	1260	48	matter	matter	NOUN
inlawrev-18385	1260	49	was	be	AUX
inlawrev-18385	1260	50	orbitz	orbitz	PROPN
inlawrev-18385	1260	51	,	,	PUNCT
inlawrev-18385	1260	52	llc	llc	PROPN
inlawrev-18385	1260	53	’s	’s	PART
inlawrev-18385	1260	54	request	request	NOUN
inlawrev-18385	1260	55	to	to	PART
inlawrev-18385	1260	56	have	have	AUX
inlawrev-18385	1260	57	certain	certain	ADJ
inlawrev-18385	1260	58	documents	document	NOUN
inlawrev-18385	1260	59	within	within	ADP
inlawrev-18385	1260	60	the	the	DET
inlawrev-18385	1260	61	judicial	judicial	ADJ
inlawrev-18385	1260	62	record	record	NOUN
inlawrev-18385	1260	63	placed	place	VERB
inlawrev-18385	1260	64	under	under	ADP
inlawrev-18385	1260	65	seal	seal	NOUN
inlawrev-18385	1260	66	so	so	SCONJ
inlawrev-18385	1260	67	the	the	DET
inlawrev-18385	1260	68	general	general	ADJ
inlawrev-18385	1260	69	public	public	NOUN
inlawrev-18385	1260	70	could	could	AUX
inlawrev-18385	1260	71	not	not	PART
inlawrev-18385	1260	72	access	access	VERB
inlawrev-18385	1260	73	them.336	them.336	NOUN
inlawrev-18385	1260	74	orbitz	orbitz	NOUN
inlawrev-18385	1260	75	is	be	AUX
inlawrev-18385	1260	76	a	a	DET
inlawrev-18385	1260	77	delaware	delaware	PROPN
inlawrev-18385	1260	78	corporation	corporation	NOUN
inlawrev-18385	1260	79	providing	provide	VERB
inlawrev-18385	1260	80	online	online	ADJ
inlawrev-18385	1260	81	travel	travel	NOUN
inlawrev-18385	1260	82	reservation	reservation	NOUN
inlawrev-18385	1260	83	services	service	NOUN
inlawrev-18385	1260	84	with	with	ADP
inlawrev-18385	1260	85	its	its	PRON
inlawrev-18385	1260	86	principal	principal	ADJ
inlawrev-18385	1260	87	place	place	NOUN
inlawrev-18385	1260	88	of	of	ADP
inlawrev-18385	1260	89	business	business	NOUN
inlawrev-18385	1260	90	in	in	ADP
inlawrev-18385	1260	91	chicago	chicago	PROPN
inlawrev-18385	1260	92	,	,	PUNCT
inlawrev-18385	1260	93	illinois.337	illinois.337	NOUN
inlawrev-18385	1260	94	between	between	ADP
inlawrev-18385	1260	95	2004	2004	NUM
inlawrev-18385	1260	96	and	and	CCONJ
inlawrev-18385	1260	97	2006	2006	NUM
inlawrev-18385	1260	98	,	,	PUNCT
inlawrev-18385	1260	99	orbitz	orbitz	PROPN
inlawrev-18385	1260	100	's	's	PART
inlawrev-18385	1260	101	customers	customer	NOUN
inlawrev-18385	1260	102	booked	book	VERB
inlawrev-18385	1260	103	hotel	hotel	NOUN
inlawrev-18385	1260	104	rooms	room	NOUN
inlawrev-18385	1260	105	in	in	ADP
inlawrev-18385	1260	106	indiana	indiana	PROPN
inlawrev-18385	1260	107	through	through	ADP
inlawrev-18385	1260	108	orbitz	orbitz	PROPN
inlawrev-18385	1260	109	's	's	PART
inlawrev-18385	1260	110	website	website	NOUN
inlawrev-18385	1260	111	(	(	PUNCT
inlawrev-18385	1260	112	“	"	PUNCT
inlawrev-18385	1260	113	bookings	booking	NOUN
inlawrev-18385	1260	114	at	at	ADP
inlawrev-18385	1260	115	issue	issue	NOUN
inlawrev-18385	1260	116	”	"	PUNCT
inlawrev-18385	1260	117	)	)	PUNCT
inlawrev-18385	1260	118	.	.	PUNCT
inlawrev-18385	1261	1	in	in	ADP
inlawrev-18385	1261	2	2007	2007	NUM
inlawrev-18385	1261	3	,	,	PUNCT
inlawrev-18385	1261	4	the	the	DET
inlawrev-18385	1261	5	department	department	NOUN
inlawrev-18385	1261	6	completed	complete	VERB
inlawrev-18385	1261	7	an	an	DET
inlawrev-18385	1261	8	audit	audit	NOUN
inlawrev-18385	1261	9	of	of	ADP
inlawrev-18385	1261	10	orbitz	orbitz	NOUN
inlawrev-18385	1261	11	,	,	PUNCT
inlawrev-18385	1261	12	determined	determined	ADJ
inlawrev-18385	1261	13	orbitz	orbitz	PROPN
inlawrev-18385	1261	14	had	have	AUX
inlawrev-18385	1261	15	been	be	AUX
inlawrev-18385	1261	16	deficient	deficient	ADJ
inlawrev-18385	1261	17	in	in	ADP
inlawrev-18385	1261	18	remitting	remit	VERB
inlawrev-18385	1261	19	indiana	indiana	PROPN
inlawrev-18385	1261	20	's	's	PART
inlawrev-18385	1261	21	gross	gross	ADJ
inlawrev-18385	1261	22	retail	retail	ADJ
inlawrev-18385	1261	23	sales	sale	NOUN
inlawrev-18385	1261	24	and	and	CCONJ
inlawrev-18385	1261	25	county	county	NOUN
inlawrev-18385	1261	26	innkeeper	innkeeper	NOUN
inlawrev-18385	1261	27	taxes	taxis	NOUN
inlawrev-18385	1261	28	on	on	ADP
inlawrev-18385	1261	29	the	the	DET
inlawrev-18385	1261	30	bookings	booking	NOUN
inlawrev-18385	1261	31	at	at	ADP
inlawrev-18385	1261	32	issue	issue	NOUN
inlawrev-18385	1261	33	,	,	PUNCT
inlawrev-18385	1261	34	and	and	CCONJ
inlawrev-18385	1261	35	issued	issue	VERB
inlawrev-18385	1261	36	proposed	propose	VERB
inlawrev-18385	1261	37	assessments	assessment	NOUN
inlawrev-18385	1261	38	against	against	ADP
inlawrev-18385	1261	39	orbitz	orbitz	PROPN
inlawrev-18385	1261	40	.	.	PUNCT
inlawrev-18385	1262	1	orbitz	orbitz	PROPN
inlawrev-18385	1262	2	protested	protest	VERB
inlawrev-18385	1262	3	the	the	DET
inlawrev-18385	1262	4	assessments	assessment	NOUN
inlawrev-18385	1262	5	,	,	PUNCT
inlawrev-18385	1262	6	but	but	CCONJ
inlawrev-18385	1262	7	the	the	DET
inlawrev-18385	1262	8	department	department	NOUN
inlawrev-18385	1262	9	,	,	PUNCT
inlawrev-18385	1262	10	in	in	ADP
inlawrev-18385	1262	11	two	two	NUM
inlawrev-18385	1262	12	letters	letter	NOUN
inlawrev-18385	1262	13	of	of	ADP
inlawrev-18385	1262	14	findings	finding	NOUN
inlawrev-18385	1262	15	,	,	PUNCT
inlawrev-18385	1262	16	denied	deny	VERB
inlawrev-18385	1262	17	orbitz	orbitz	PROPN
inlawrev-18385	1262	18	’s	’s	PART
inlawrev-18385	1262	19	protest	protest	NOUN
inlawrev-18385	1262	20	.	.	PUNCT
inlawrev-18385	1263	1	orbitz	orbitz	PROPN
inlawrev-18385	1263	2	appealed	appeal	VERB
inlawrev-18385	1263	3	to	to	ADP
inlawrev-18385	1263	4	the	the	DET
inlawrev-18385	1263	5	tax	tax	NOUN
inlawrev-18385	1263	6	court	court	NOUN
inlawrev-18385	1263	7	.	.	PUNCT
inlawrev-18385	1264	1	orbitz	orbitz	PROPN
inlawrev-18385	1264	2	subsequently	subsequently	ADV
inlawrev-18385	1264	3	filed	file	VERB
inlawrev-18385	1264	4	a	a	DET
inlawrev-18385	1264	5	motion	motion	NOUN
inlawrev-18385	1264	6	for	for	ADP
inlawrev-18385	1264	7	summary	summary	NOUN
inlawrev-18385	1264	8	judgment	judgment	NOUN
inlawrev-18385	1264	9	with	with	ADP
inlawrev-18385	1264	10	designated	designate	VERB
inlawrev-18385	1264	11	evidence	evidence	NOUN
inlawrev-18385	1264	12	in	in	ADP
inlawrev-18385	1264	13	support	support	NOUN
inlawrev-18385	1264	14	thereof	thereof	ADV
inlawrev-18385	1264	15	.	.	PUNCT
inlawrev-18385	1265	1	orbitz	orbitz	PROPN
inlawrev-18385	1265	2	also	also	ADV
inlawrev-18385	1265	3	requested	request	VERB
inlawrev-18385	1265	4	the	the	DET
inlawrev-18385	1265	5	court	court	NOUN
inlawrev-18385	1265	6	to	to	PART
inlawrev-18385	1265	7	hold	hold	VERB
inlawrev-18385	1265	8	a	a	DET
inlawrev-18385	1265	9	hearing	hearing	NOUN
inlawrev-18385	1265	10	and	and	CCONJ
inlawrev-18385	1265	11	issue	issue	VERB
inlawrev-18385	1265	12	an	an	DET
inlawrev-18385	1265	13	order	order	NOUN
inlawrev-18385	1265	14	,	,	PUNCT
inlawrev-18385	1265	15	pursuant	pursuant	ADJ
inlawrev-18385	1265	16	to	to	ADP
inlawrev-18385	1265	17	indiana	indiana	PROPN
inlawrev-18385	1265	18	code	code	PROPN
inlawrev-18385	1265	19	section	section	NOUN
inlawrev-18385	1265	20	5	5	NUM
inlawrev-18385	1265	21	-	-	SYM
inlawrev-18385	1265	22	14	14	NUM
inlawrev-18385	1265	23	-	-	PUNCT
inlawrev-18385	1265	24	3	3	NUM
inlawrev-18385	1265	25	-	-	NUM
inlawrev-18385	1265	26	5.5(c	5.5(c	NUM
inlawrev-18385	1265	27	)	)	PUNCT
inlawrev-18385	1265	28	,	,	PUNCT
inlawrev-18385	1265	29	declaring	declare	VERB
inlawrev-18385	1265	30	certain	certain	ADJ
inlawrev-18385	1265	31	designated	designate	VERB
inlawrev-18385	1265	32	evidence	evidence	NOUN
inlawrev-18385	1265	33	was	be	AUX
inlawrev-18385	1265	34	“	"	PUNCT
inlawrev-18385	1265	35	confidential	confidential	ADJ
inlawrev-18385	1265	36	information	information	NOUN
inlawrev-18385	1265	37	”	"	PUNCT
inlawrev-18385	1265	38	and	and	CCONJ
inlawrev-18385	1265	39	restricting	restrict	VERB
inlawrev-18385	1265	40	it	it	PRON
inlawrev-18385	1265	41	from	from	ADP
inlawrev-18385	1265	42	public	public	ADJ
inlawrev-18385	1265	43	access.338	access.338	NOUN
inlawrev-18385	1265	44	orbitz	orbitz	NOUN
inlawrev-18385	1265	45	explained	explain	VERB
inlawrev-18385	1265	46	its	its	PRON
inlawrev-18385	1265	47	designated	designate	VERB
inlawrev-18385	1265	48	evidence	evidence	NOUN
inlawrev-18385	1265	49	included	include	VERB
inlawrev-18385	1265	50	contracts	contract	NOUN
inlawrev-18385	1265	51	it	it	PRON
inlawrev-18385	1265	52	had	have	VERB
inlawrev-18385	1265	53	with	with	ADP
inlawrev-18385	1265	54	three	three	NUM
inlawrev-18385	1265	55	indiana	indiana	PROPN
inlawrev-18385	1265	56	hotels	hotel	NOUN
inlawrev-18385	1265	57	,	,	PUNCT
inlawrev-18385	1265	58	which	which	PRON
inlawrev-18385	1265	59	contained	contain	VERB
inlawrev-18385	1265	60	trade	trade	NOUN
inlawrev-18385	1265	61	secrets	secret	NOUN
inlawrev-18385	1265	62	and	and	CCONJ
inlawrev-18385	1265	63	financial	financial	ADJ
inlawrev-18385	1265	64	information	information	NOUN
inlawrev-18385	1265	65	to	to	PART
inlawrev-18385	1265	66	which	which	PRON
inlawrev-18385	1265	67	the	the	DET
inlawrev-18385	1265	68	public	public	NOUN
inlawrev-18385	1265	69	should	should	AUX
inlawrev-18385	1265	70	not	not	PART
inlawrev-18385	1265	71	have	have	VERB
inlawrev-18385	1265	72	access.339	access.339	NOUN
inlawrev-18385	1265	73	on	on	ADP
inlawrev-18385	1265	74	september	september	PROPN
inlawrev-18385	1265	75	17	17	NUM
inlawrev-18385	1265	76	,	,	PUNCT
inlawrev-18385	1265	77	2013	2013	NUM
inlawrev-18385	1265	78	,	,	PUNCT
inlawrev-18385	1265	79	the	the	DET
inlawrev-18385	1265	80	court	court	NOUN
inlawrev-18385	1265	81	held	hold	VERB
inlawrev-18385	1265	82	a	a	DET
inlawrev-18385	1265	83	hearing	hearing	NOUN
inlawrev-18385	1265	84	on	on	ADP
inlawrev-18385	1265	85	orbitz	orbitz	PROPN
inlawrev-18385	1265	86	’s	’s	PART
inlawrev-18385	1265	87	request	request	NOUN
inlawrev-18385	1265	88	and	and	CCONJ
inlawrev-18385	1265	89	issued	issue	VERB
inlawrev-18385	1265	90	an	an	DET
inlawrev-18385	1265	91	order	order	NOUN
inlawrev-18385	1265	92	determining	determine	VERB
inlawrev-18385	1265	93	whether	whether	SCONJ
inlawrev-18385	1265	94	orbitz	orbitz	NOUN
inlawrev-18385	1265	95	’s	’s	PART
inlawrev-18385	1265	96	contracts	contract	NOUN
inlawrev-18385	1265	97	are	be	AUX
inlawrev-18385	1265	98	,	,	PUNCT
inlawrev-18385	1265	99	or	or	CCONJ
inlawrev-18385	1265	100	contain	contain	VERB
inlawrev-18385	1265	101	,	,	PUNCT
inlawrev-18385	1265	102	“	"	PUNCT
inlawrev-18385	1265	103	trade	trade	NOUN
inlawrev-18385	1265	104	secrets	secret	NOUN
inlawrev-18385	1265	105	.	.	PUNCT
inlawrev-18385	1266	1	”340	”340	DET
inlawrev-18385	1266	2	the	the	DET
inlawrev-18385	1266	3	court	court	NOUN
inlawrev-18385	1266	4	determined	determine	VERB
inlawrev-18385	1266	5	orbitz	orbitz	PROPN
inlawrev-18385	1266	6	’s	’s	PART
inlawrev-18385	1266	7	contracts	contract	NOUN
inlawrev-18385	1266	8	had	have	VERB
inlawrev-18385	1266	9	four	four	NUM
inlawrev-18385	1266	10	characteristics	characteristic	NOUN
inlawrev-18385	1266	11	of	of	ADP
inlawrev-18385	1266	12	trade	trade	NOUN
inlawrev-18385	1266	13	secrets	secret	NOUN
inlawrev-18385	1266	14	:	:	PUNCT
inlawrev-18385	1266	15	(	(	PUNCT
inlawrev-18385	1266	16	1	1	X
inlawrev-18385	1266	17	)	)	PUNCT
inlawrev-18385	1266	18	the	the	DET
inlawrev-18385	1266	19	contracts	contract	NOUN
inlawrev-18385	1266	20	contain	contain	VERB
inlawrev-18385	1266	21	and	and	CCONJ
inlawrev-18385	1266	22	are	be	AUX
inlawrev-18385	1266	23	thus	thus	ADV
inlawrev-18385	1266	24	“	"	PUNCT
inlawrev-18385	1266	25	information”;341	information”;341	X
inlawrev-18385	1266	26	(	(	PUNCT
inlawrev-18385	1266	27	2	2	NUM
inlawrev-18385	1266	28	)	)	PUNCT
inlawrev-18385	1266	29	orbitz	orbitz	NOUN
inlawrev-18385	1266	30	derived	derive	VERB
inlawrev-18385	1266	31	“	"	PUNCT
inlawrev-18385	1266	32	independent	independent	ADJ
inlawrev-18385	1266	33	economic	economic	ADJ
inlawrev-18385	1266	34	value	value	NOUN
inlawrev-18385	1266	35	from	from	ADP
inlawrev-18385	1266	36	this	this	DET
inlawrev-18385	1266	37	pricing	pricing	NOUN
inlawrev-18385	1266	38	information”;342	information”;342	NOUN
inlawrev-18385	1266	39	(	(	PUNCT
inlawrev-18385	1266	40	3	3	NUM
inlawrev-18385	1266	41	)	)	PUNCT
inlawrev-18385	1266	42	“	"	PUNCT
inlawrev-18385	1266	43	the	the	DET
inlawrev-18385	1266	44	pricing	pricing	NOUN
inlawrev-18385	1266	45	information	information	NOUN
inlawrev-18385	1266	46	contained	contain	VERB
inlawrev-18385	1266	47	in	in	ADP
inlawrev-18385	1266	48	the	the	DET
inlawrev-18385	1266	49	contracts	contract	NOUN
inlawrev-18385	1266	50	is	be	AUX
inlawrev-18385	1266	51	not	not	PART
inlawrev-18385	1266	52	readily	readily	ADV
inlawrev-18385	1266	53	ascertainable	ascertainable	ADJ
inlawrev-18385	1266	54	through	through	ADP
inlawrev-18385	1266	55	proper	proper	ADJ
inlawrev-18385	1266	56	means	mean	NOUN
inlawrev-18385	1266	57	by	by	ADP
inlawrev-18385	1266	58	others	other	NOUN
inlawrev-18385	1266	59	who	who	PRON
inlawrev-18385	1266	60	can	can	AUX
inlawrev-18385	1266	61	obtain	obtain	VERB
inlawrev-18385	1266	62	economic	economic	ADJ
inlawrev-18385	1266	63	value	value	NOUN
inlawrev-18385	1266	64	from	from	ADP
inlawrev-18385	1266	65	the	the	DET
inlawrev-18385	1266	66	information	information	NOUN
inlawrev-18385	1266	67	's	's	PART
inlawrev-18385	1266	68	331	331	NUM
inlawrev-18385	1266	69	.	.	PUNCT
inlawrev-18385	1267	1	i	i	PRON
inlawrev-18385	1267	2	d.	d.	PROPN
inlawrev-18385	1267	3	at	at	ADP
inlawrev-18385	1267	4	737	737	NUM
inlawrev-18385	1267	5	.	.	PUNCT
inlawrev-18385	1268	1	332	332	NUM
inlawrev-18385	1268	2	.	.	PUNCT
inlawrev-18385	1269	1	i	i	PRON
inlawrev-18385	1269	2	d.	d.	PROPN
inlawrev-18385	1269	3	at	at	ADP
inlawrev-18385	1269	4	738	738	NUM
inlawrev-18385	1269	5	.	.	PUNCT
inlawrev-18385	1270	1	333	333	NUM
inlawrev-18385	1270	2	.	.	PUNCT
inlawrev-18385	1271	1	i	i	PRON
inlawrev-18385	1271	2	d.	d.	PROPN
inlawrev-18385	1271	3	334	334	NUM
inlawrev-18385	1271	4	.	.	PUNCT
inlawrev-18385	1272	1	i	i	PRON
inlawrev-18385	1272	2	d.	d.	PROPN
inlawrev-18385	1272	3	335	335	NUM
inlawrev-18385	1272	4	.	.	PUNCT
inlawrev-18385	1272	5	997	997	NUM
inlawrev-18385	1272	6	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1272	7	98	98	NUM
inlawrev-18385	1272	8	(	(	PUNCT
inlawrev-18385	1272	9	ind	ind	NOUN
inlawrev-18385	1272	10	.	.	PUNCT
inlawrev-18385	1273	1	t.c	t.c	PROPN
inlawrev-18385	1273	2	.	.	PROPN
inlawrev-18385	1273	3	2013	2013	NUM
inlawrev-18385	1273	4	)	)	PUNCT
inlawrev-18385	1273	5	.	.	PUNCT
inlawrev-18385	1274	1	336	336	NUM
inlawrev-18385	1274	2	.	.	PUNCT
inlawrev-18385	1275	1	i	i	PRON
inlawrev-18385	1275	2	d.	d.	PROPN
inlawrev-18385	1275	3	at	at	ADP
inlawrev-18385	1275	4	98	98	NUM
inlawrev-18385	1275	5	-	-	SYM
inlawrev-18385	1275	6	99	99	NUM
inlawrev-18385	1275	7	.	.	PUNCT
inlawrev-18385	1276	1	337	337	NUM
inlawrev-18385	1276	2	.	.	PUNCT
inlawrev-18385	1277	1	i	i	PRON
inlawrev-18385	1277	2	d.	d.	PROPN
inlawrev-18385	1277	3	at	at	ADP
inlawrev-18385	1277	4	99	99	NUM
inlawrev-18385	1277	5	.	.	PUNCT
inlawrev-18385	1277	6	338	338	NUM
inlawrev-18385	1277	7	.	.	PUNCT
inlawrev-18385	1278	1	i	i	PRON
inlawrev-18385	1278	2	d.	d.	PROPN
inlawrev-18385	1278	3	at	at	ADP
inlawrev-18385	1278	4	99	99	NUM
inlawrev-18385	1278	5	-	-	SYM
inlawrev-18385	1278	6	100	100	NUM
inlawrev-18385	1278	7	.	.	PUNCT
inlawrev-18385	1279	1	339	339	NUM
inlawrev-18385	1279	2	.	.	PUNCT
inlawrev-18385	1280	1	i	i	PRON
inlawrev-18385	1280	2	d.	d.	PROPN
inlawrev-18385	1280	3	at	at	ADP
inlawrev-18385	1280	4	99	99	NUM
inlawrev-18385	1280	5	.	.	NOUN
inlawrev-18385	1280	6	340	340	NUM
inlawrev-18385	1280	7	.	.	PUNCT
inlawrev-18385	1281	1	i	i	PRON
inlawrev-18385	1281	2	d.	d.	PROPN
inlawrev-18385	1281	3	at	at	ADP
inlawrev-18385	1281	4	100	100	NUM
inlawrev-18385	1281	5	.	.	PUNCT
inlawrev-18385	1282	1	341	341	NUM
inlawrev-18385	1282	2	.	.	PUNCT
inlawrev-18385	1283	1	i	i	PRON
inlawrev-18385	1283	2	d.	d.	PROPN
inlawrev-18385	1283	3	at	at	ADP
inlawrev-18385	1283	4	101	101	NUM
inlawrev-18385	1283	5	.	.	PUNCT
inlawrev-18385	1283	6	342	342	NUM
inlawrev-18385	1283	7	.	.	PUNCT
inlawrev-18385	1284	1	i	i	PRON
inlawrev-18385	1284	2	d.	d.	PROPN
inlawrev-18385	1284	3	1210	1210	NUM
inlawrev-18385	1284	4	indiana	indiana	PROPN
inlawrev-18385	1284	5	law	law	PROPN
inlawrev-18385	1284	6	review	review	NOUN
inlawrev-18385	1285	1	[	[	X
inlawrev-18385	1285	2	vol	vol	NOUN
inlawrev-18385	1285	3	.	.	PUNCT
inlawrev-18385	1286	1	47:1173	47:1173	NUM
inlawrev-18385	1286	2	disclosure	disclosure	NOUN
inlawrev-18385	1286	3	or	or	CCONJ
inlawrev-18385	1286	4	use”;343	use”;343	NOUN
inlawrev-18385	1286	5	and	and	CCONJ
inlawrev-18385	1286	6	(	(	PUNCT
inlawrev-18385	1286	7	4	4	X
inlawrev-18385	1286	8	)	)	PUNCT
inlawrev-18385	1286	9	orbitz	orbitz	NOUN
inlawrev-18385	1286	10	had	have	AUX
inlawrev-18385	1286	11	taken	take	VERB
inlawrev-18385	1286	12	reasonable	reasonable	ADJ
inlawrev-18385	1286	13	steps	step	NOUN
inlawrev-18385	1286	14	to	to	PART
inlawrev-18385	1286	15	maintain	maintain	VERB
inlawrev-18385	1286	16	the	the	DET
inlawrev-18385	1286	17	confidentiality	confidentiality	NOUN
inlawrev-18385	1286	18	of	of	ADP
inlawrev-18385	1286	19	the	the	DET
inlawrev-18385	1286	20	information	information	NOUN
inlawrev-18385	1286	21	contained	contain	VERB
inlawrev-18385	1286	22	within	within	ADP
inlawrev-18385	1286	23	the	the	DET
inlawrev-18385	1286	24	contracts.344	contracts.344	NOUN
inlawrev-18385	1286	25	therefore	therefore	ADV
inlawrev-18385	1286	26	,	,	PUNCT
inlawrev-18385	1286	27	because	because	SCONJ
inlawrev-18385	1286	28	the	the	DET
inlawrev-18385	1286	29	contracts	contract	NOUN
inlawrev-18385	1286	30	had	have	VERB
inlawrev-18385	1286	31	four	four	NUM
inlawrev-18385	1286	32	characteristics	characteristic	NOUN
inlawrev-18385	1286	33	of	of	ADP
inlawrev-18385	1286	34	trade	trade	NOUN
inlawrev-18385	1286	35	secrets	secret	NOUN
inlawrev-18385	1286	36	,	,	PUNCT
inlawrev-18385	1286	37	the	the	DET
inlawrev-18385	1286	38	court	court	NOUN
inlawrev-18385	1286	39	determined	determine	VERB
inlawrev-18385	1286	40	“	"	PUNCT
inlawrev-18385	1286	41	they	they	PRON
inlawrev-18385	1286	42	fall	fall	VERB
inlawrev-18385	1286	43	within	within	ADP
inlawrev-18385	1286	44	the	the	DET
inlawrev-18385	1286	45	mandatory	mandatory	ADJ
inlawrev-18385	1286	46	exceptions	exception	NOUN
inlawrev-18385	1286	47	to	to	ADP
inlawrev-18385	1286	48	the	the	DET
inlawrev-18385	1286	49	general	general	ADJ
inlawrev-18385	1286	50	rule	rule	NOUN
inlawrev-18385	1286	51	of	of	ADP
inlawrev-18385	1286	52	public	public	ADJ
inlawrev-18385	1286	53	access	access	NOUN
inlawrev-18385	1286	54	set	set	VERB
inlawrev-18385	1286	55	forth	forth	ADV
inlawrev-18385	1286	56	in	in	ADP
inlawrev-18385	1286	57	apra	apra	ADJ
inlawrev-18385	1286	58	and	and	CCONJ
inlawrev-18385	1286	59	administrative	administrative	ADJ
inlawrev-18385	1286	60	rule	rule	NOUN
inlawrev-18385	1286	61	9.”345	9.”345	NUM
inlawrev-18385	1286	62	as	as	ADP
inlawrev-18385	1286	63	such	such	ADJ
inlawrev-18385	1286	64	,	,	PUNCT
inlawrev-18385	1286	65	the	the	DET
inlawrev-18385	1286	66	court	court	NOUN
inlawrev-18385	1286	67	granted	grant	VERB
inlawrev-18385	1286	68	orbitz	orbitz	PROPN
inlawrev-18385	1286	69	’s	’s	PART
inlawrev-18385	1286	70	request	request	NOUN
inlawrev-18385	1286	71	to	to	PART
inlawrev-18385	1286	72	prohibit	prohibit	VERB
inlawrev-18385	1286	73	public	public	ADJ
inlawrev-18385	1286	74	access	access	NOUN
inlawrev-18385	1286	75	to	to	ADP
inlawrev-18385	1286	76	the	the	DET
inlawrev-18385	1286	77	information	information	NOUN
inlawrev-18385	1286	78	in	in	ADP
inlawrev-18385	1286	79	the	the	DET
inlawrev-18385	1286	80	court	court	NOUN
inlawrev-18385	1286	81	record.346	record.346	SCONJ
inlawrev-18385	1286	82	3	3	X
inlawrev-18385	1286	83	.	.	PUNCT
inlawrev-18385	1286	84	garwood	garwood	PROPN
inlawrev-18385	1286	85	v.	v.	PROPN
inlawrev-18385	1286	86	indiana	indiana	PROPN
inlawrev-18385	1286	87	department	department	PROPN
inlawrev-18385	1286	88	of	of	ADP
inlawrev-18385	1286	89	state	state	PROPN
inlawrev-18385	1286	90	revenue.347	revenue.347	PROPN
inlawrev-18385	1286	91	—	—	PUNCT
inlawrev-18385	1286	92	this	this	DET
inlawrev-18385	1286	93	case	case	NOUN
inlawrev-18385	1286	94	was	be	AUX
inlawrev-18385	1286	95	virginia	virginia	PROPN
inlawrev-18385	1286	96	garwood	garwood	PROPN
inlawrev-18385	1286	97	’s	’s	PART
inlawrev-18385	1286	98	second	second	ADJ
inlawrev-18385	1286	99	appeal	appeal	NOUN
inlawrev-18385	1286	100	to	to	ADP
inlawrev-18385	1286	101	the	the	DET
inlawrev-18385	1286	102	indiana	indiana	PROPN
inlawrev-18385	1286	103	tax	tax	PROPN
inlawrev-18385	1286	104	court.348	court.348	PROPN
inlawrev-18385	1286	105	on	on	ADP
inlawrev-18385	1286	106	june	june	PROPN
inlawrev-18385	1286	107	2	2	NUM
inlawrev-18385	1286	108	,	,	PUNCT
inlawrev-18385	1286	109	2009	2009	NUM
inlawrev-18385	1286	110	,	,	PUNCT
inlawrev-18385	1286	111	the	the	DET
inlawrev-18385	1286	112	department	department	NOUN
inlawrev-18385	1286	113	served	serve	VERB
inlawrev-18385	1286	114	garwood	garwood	PROPN
inlawrev-18385	1286	115	and	and	CCONJ
inlawrev-18385	1286	116	her	her	PRON
inlawrev-18385	1286	117	daughter	daughter	NOUN
inlawrev-18385	1286	118	with	with	ADP
inlawrev-18385	1286	119	several	several	ADJ
inlawrev-18385	1286	120	jeopardy	jeopardy	NOUN
inlawrev-18385	1286	121	tax	tax	NOUN
inlawrev-18385	1286	122	assessments	assessment	NOUN
inlawrev-18385	1286	123	,	,	PUNCT
inlawrev-18385	1286	124	stating	state	VERB
inlawrev-18385	1286	125	garwood	garwood	NOUN
inlawrev-18385	1286	126	and	and	CCONJ
inlawrev-18385	1286	127	her	her	PRON
inlawrev-18385	1286	128	daughter	daughter	NOUN
inlawrev-18385	1286	129	owed	owe	VERB
inlawrev-18385	1286	130	over	over	ADP
inlawrev-18385	1286	131	$	$	SYM
inlawrev-18385	1286	132	250,000	250,000	NUM
inlawrev-18385	1286	133	in	in	ADP
inlawrev-18385	1286	134	sales	sale	NOUN
inlawrev-18385	1286	135	tax	tax	NOUN
inlawrev-18385	1286	136	,	,	PUNCT
inlawrev-18385	1286	137	interest	interest	NOUN
inlawrev-18385	1286	138	,	,	PUNCT
inlawrev-18385	1286	139	and	and	CCONJ
inlawrev-18385	1286	140	penalties	penalty	NOUN
inlawrev-18385	1286	141	on	on	ADP
inlawrev-18385	1286	142	their	their	PRON
inlawrev-18385	1286	143	sales	sale	NOUN
inlawrev-18385	1286	144	of	of	ADP
inlawrev-18385	1286	145	dogs	dog	NOUN
inlawrev-18385	1286	146	for	for	ADP
inlawrev-18385	1286	147	the	the	DET
inlawrev-18385	1286	148	january	january	PROPN
inlawrev-18385	1286	149	1	1	NUM
inlawrev-18385	1286	150	,	,	PUNCT
inlawrev-18385	1286	151	2007	2007	NUM
inlawrev-18385	1286	152	through	through	ADP
inlawrev-18385	1286	153	april	april	PROPN
inlawrev-18385	1286	154	30	30	NUM
inlawrev-18385	1286	155	,	,	PUNCT
inlawrev-18385	1286	156	2009	2009	NUM
inlawrev-18385	1286	157	tax	tax	NOUN
inlawrev-18385	1286	158	period	period	NOUN
inlawrev-18385	1286	159	.	.	PUNCT
inlawrev-18385	1287	1	after	after	SCONJ
inlawrev-18385	1287	2	garwood	garwood	PROPN
inlawrev-18385	1287	3	and	and	CCONJ
inlawrev-18385	1287	4	her	her	PRON
inlawrev-18385	1287	5	daughter	daughter	NOUN
inlawrev-18385	1287	6	indicated	indicate	VERB
inlawrev-18385	1287	7	that	that	SCONJ
inlawrev-18385	1287	8	they	they	PRON
inlawrev-18385	1287	9	could	could	AUX
inlawrev-18385	1287	10	not	not	PART
inlawrev-18385	1287	11	immediately	immediately	ADV
inlawrev-18385	1287	12	pay	pay	VERB
inlawrev-18385	1287	13	the	the	DET
inlawrev-18385	1287	14	liability	liability	NOUN
inlawrev-18385	1287	15	,	,	PUNCT
inlawrev-18385	1287	16	the	the	DET
inlawrev-18385	1287	17	department	department	NOUN
inlawrev-18385	1287	18	seized	seize	VERB
inlawrev-18385	1287	19	all	all	DET
inlawrev-18385	1287	20	240	240	NUM
inlawrev-18385	1287	21	dogs	dog	NOUN
inlawrev-18385	1287	22	on	on	ADP
inlawrev-18385	1287	23	their	their	PRON
inlawrev-18385	1287	24	premises	premise	NOUN
inlawrev-18385	1287	25	pursuant	pursuant	ADJ
inlawrev-18385	1287	26	to	to	ADP
inlawrev-18385	1287	27	jeopardy	jeopardy	VERB
inlawrev-18385	1287	28	tax	tax	NOUN
inlawrev-18385	1287	29	warrants	warrant	NOUN
inlawrev-18385	1287	30	and	and	CCONJ
inlawrev-18385	1287	31	subsequently	subsequently	ADV
inlawrev-18385	1287	32	sold	sell	VERB
inlawrev-18385	1287	33	them	they	PRON
inlawrev-18385	1287	34	to	to	ADP
inlawrev-18385	1287	35	the	the	DET
inlawrev-18385	1287	36	u.s	u.s	PROPN
inlawrev-18385	1287	37	.	.	PROPN
inlawrev-18385	1287	38	humane	humane	ADJ
inlawrev-18385	1287	39	society	society	NOUN
inlawrev-18385	1287	40	for	for	ADP
inlawrev-18385	1287	41	a	a	DET
inlawrev-18385	1287	42	total	total	NOUN
inlawrev-18385	1287	43	of	of	ADP
inlawrev-18385	1287	44	$	$	SYM
inlawrev-18385	1287	45	300.00	300.00	NUM
inlawrev-18385	1287	46	.	.	PUNCT
inlawrev-18385	1288	1	the	the	DET
inlawrev-18385	1288	2	department	department	NOUN
inlawrev-18385	1288	3	applied	apply	VERB
inlawrev-18385	1288	4	$	$	SYM
inlawrev-18385	1288	5	175.48	175.48	NUM
inlawrev-18385	1288	6	of	of	ADP
inlawrev-18385	1288	7	the	the	DET
inlawrev-18385	1288	8	proceeds	proceed	NOUN
inlawrev-18385	1288	9	to	to	ADP
inlawrev-18385	1288	10	garwood	garwood	PROPN
inlawrev-18385	1288	11	's	's	PART
inlawrev-18385	1288	12	purported	purport	VERB
inlawrev-18385	1288	13	tax	tax	NOUN
inlawrev-18385	1288	14	liability.349	liability.349	NUM
inlawrev-18385	1288	15	on	on	ADP
inlawrev-18385	1288	16	june	june	PROPN
inlawrev-18385	1288	17	29	29	NUM
inlawrev-18385	1288	18	,	,	PUNCT
inlawrev-18385	1288	19	2009	2009	NUM
inlawrev-18385	1288	20	,	,	PUNCT
inlawrev-18385	1288	21	garwood	garwood	PROPN
inlawrev-18385	1288	22	filed	file	VERB
inlawrev-18385	1288	23	her	her	PRON
inlawrev-18385	1288	24	first	first	ADJ
inlawrev-18385	1288	25	appeal	appeal	NOUN
inlawrev-18385	1288	26	with	with	ADP
inlawrev-18385	1288	27	the	the	DET
inlawrev-18385	1288	28	tax	tax	NOUN
inlawrev-18385	1288	29	court	court	NOUN
inlawrev-18385	1288	30	and	and	CCONJ
inlawrev-18385	1288	31	the	the	DET
inlawrev-18385	1288	32	department	department	NOUN
inlawrev-18385	1288	33	moved	move	VERB
inlawrev-18385	1288	34	to	to	PART
inlawrev-18385	1288	35	dismiss	dismiss	VERB
inlawrev-18385	1288	36	,	,	PUNCT
inlawrev-18385	1288	37	alleging	allege	VERB
inlawrev-18385	1288	38	the	the	DET
inlawrev-18385	1288	39	court	court	NOUN
inlawrev-18385	1288	40	lacked	lack	VERB
inlawrev-18385	1288	41	subject	subject	NOUN
inlawrev-18385	1288	42	matter	matter	NOUN
inlawrev-18385	1288	43	jurisdiction	jurisdiction	NOUN
inlawrev-18385	1288	44	because	because	SCONJ
inlawrev-18385	1288	45	the	the	DET
inlawrev-18385	1288	46	same	same	ADJ
inlawrev-18385	1288	47	action	action	NOUN
inlawrev-18385	1288	48	was	be	AUX
inlawrev-18385	1288	49	pending	pende	VERB
inlawrev-18385	1288	50	in	in	ADP
inlawrev-18385	1288	51	harrison	harrison	NOUN
inlawrev-18385	1288	52	circuit	circuit	NOUN
inlawrev-18385	1288	53	court.350	court.350	VERB
inlawrev-18385	1288	54	the	the	DET
inlawrev-18385	1288	55	tax	tax	NOUN
inlawrev-18385	1288	56	court	court	NOUN
inlawrev-18385	1288	57	denied	deny	VERB
inlawrev-18385	1288	58	the	the	DET
inlawrev-18385	1288	59	department	department	NOUN
inlawrev-18385	1288	60	’s	’s	PART
inlawrev-18385	1288	61	motion	motion	NOUN
inlawrev-18385	1288	62	.	.	PUNCT
inlawrev-18385	1289	1	on	on	ADP
inlawrev-18385	1289	2	august	august	PROPN
inlawrev-18385	1289	3	19	19	NUM
inlawrev-18385	1289	4	,	,	PUNCT
inlawrev-18385	1289	5	2011	2011	NUM
inlawrev-18385	1289	6	,	,	PUNCT
inlawrev-18385	1289	7	the	the	DET
inlawrev-18385	1289	8	tax	tax	NOUN
inlawrev-18385	1289	9	court	court	NOUN
inlawrev-18385	1289	10	affirmed	affirm	VERB
inlawrev-18385	1289	11	its	its	PRON
inlawrev-18385	1289	12	holding	holding	NOUN
inlawrev-18385	1289	13	in	in	ADP
inlawrev-18385	1289	14	garwood	garwood	PROPN
inlawrev-18385	1289	15	i	i	PRON
inlawrev-18385	1289	16	and	and	CCONJ
inlawrev-18385	1289	17	found	find	VERB
inlawrev-18385	1289	18	the	the	DET
inlawrev-18385	1289	19	jeopardy	jeopardy	NOUN
inlawrev-18385	1289	20	assessments	assessment	NOUN
inlawrev-18385	1289	21	void	void	VERB
inlawrev-18385	1289	22	as	as	ADP
inlawrev-18385	1289	23	a	a	DET
inlawrev-18385	1289	24	matter	matter	NOUN
inlawrev-18385	1289	25	of	of	ADP
inlawrev-18385	1289	26	law	law	NOUN
inlawrev-18385	1289	27	because	because	SCONJ
inlawrev-18385	1289	28	they	they	PRON
inlawrev-18385	1289	29	were	be	AUX
inlawrev-18385	1289	30	not	not	PART
inlawrev-18385	1289	31	issued	issue	VERB
inlawrev-18385	1289	32	in	in	ADP
inlawrev-18385	1289	33	accordance	accordance	NOUN
inlawrev-18385	1289	34	with	with	ADP
inlawrev-18385	1289	35	indiana	indiana	PROPN
inlawrev-18385	1289	36	code	code	PROPN
inlawrev-18385	1289	37	section	section	NOUN
inlawrev-18385	1289	38	6	6	NUM
inlawrev-18385	1289	39	-	-	SYM
inlawrev-18385	1289	40	8.1	8.1	NUM
inlawrev-18385	1289	41	-	-	PUNCT
inlawrev-18385	1289	42	5	5	NUM
inlawrev-18385	1289	43	-	-	SYM
inlawrev-18385	1289	44	3	3	NUM
inlawrev-18385	1289	45	.	.	PUNCT
inlawrev-18385	1289	46	accordingly	accordingly	ADV
inlawrev-18385	1289	47	,	,	PUNCT
inlawrev-18385	1289	48	on	on	ADP
inlawrev-18385	1289	49	august	august	PROPN
inlawrev-18385	1289	50	29	29	NUM
inlawrev-18385	1289	51	,	,	PUNCT
inlawrev-18385	1289	52	2011	2011	NUM
inlawrev-18385	1289	53	,	,	PUNCT
inlawrev-18385	1289	54	garwood	garwood	PROPN
inlawrev-18385	1289	55	filed	file	VERB
inlawrev-18385	1289	56	a	a	DET
inlawrev-18385	1289	57	refund	refund	NOUN
inlawrev-18385	1289	58	request	request	NOUN
inlawrev-18385	1289	59	with	with	ADP
inlawrev-18385	1289	60	the	the	DET
inlawrev-18385	1289	61	department	department	NOUN
inlawrev-18385	1289	62	for	for	ADP
inlawrev-18385	1289	63	$	$	SYM
inlawrev-18385	1289	64	122,684.50.351	122,684.50.351	NUM
inlawrev-18385	1289	65	while	while	SCONJ
inlawrev-18385	1289	66	garwood	garwood	PROPN
inlawrev-18385	1289	67	’s	’s	PART
inlawrev-18385	1289	68	claim	claim	NOUN
inlawrev-18385	1289	69	was	be	AUX
inlawrev-18385	1289	70	pending	pende	VERB
inlawrev-18385	1289	71	,	,	PUNCT
inlawrev-18385	1289	72	the	the	DET
inlawrev-18385	1289	73	department	department	NOUN
inlawrev-18385	1289	74	filed	file	VERB
inlawrev-18385	1289	75	a	a	DET
inlawrev-18385	1289	76	petition	petition	NOUN
inlawrev-18385	1289	77	for	for	ADP
inlawrev-18385	1289	78	review	review	NOUN
inlawrev-18385	1289	79	with	with	ADP
inlawrev-18385	1289	80	the	the	DET
inlawrev-18385	1289	81	indiana	indiana	PROPN
inlawrev-18385	1289	82	supreme	supreme	PROPN
inlawrev-18385	1289	83	court	court	PROPN
inlawrev-18385	1289	84	.	.	PUNCT
inlawrev-18385	1290	1	although	although	SCONJ
inlawrev-18385	1290	2	the	the	DET
inlawrev-18385	1290	3	petition	petition	NOUN
inlawrev-18385	1290	4	was	be	AUX
inlawrev-18385	1290	5	initially	initially	ADV
inlawrev-18385	1290	6	granted	grant	VERB
inlawrev-18385	1290	7	,	,	PUNCT
inlawrev-18385	1290	8	five	five	NUM
inlawrev-18385	1290	9	days	day	NOUN
inlawrev-18385	1290	10	after	after	ADP
inlawrev-18385	1290	11	oral	oral	ADJ
inlawrev-18385	1290	12	arguments	argument	NOUN
inlawrev-18385	1290	13	,	,	PUNCT
inlawrev-18385	1290	14	the	the	DET
inlawrev-18385	1290	15	supreme	supreme	PROPN
inlawrev-18385	1290	16	court	court	PROPN
inlawrev-18385	1290	17	vacated	vacate	VERB
inlawrev-18385	1290	18	its	its	PRON
inlawrev-18385	1290	19	order	order	NOUN
inlawrev-18385	1290	20	granting	grant	VERB
inlawrev-18385	1290	21	review	review	NOUN
inlawrev-18385	1290	22	because	because	SCONJ
inlawrev-18385	1290	23	it	it	PRON
inlawrev-18385	1290	24	had	have	AUX
inlawrev-18385	1290	25	been	be	AUX
inlawrev-18385	1290	26	“	"	PUNCT
inlawrev-18385	1290	27	improvidently	improvidently	ADV
inlawrev-18385	1290	28	”	"	PUNCT
inlawrev-18385	1290	29	granted.352	granted.352	NOUN
inlawrev-18385	1290	30	in	in	ADP
inlawrev-18385	1290	31	june	june	PROPN
inlawrev-18385	1290	32	2012	2012	NUM
inlawrev-18385	1290	33	,	,	PUNCT
inlawrev-18385	1290	34	garwood	garwood	PROPN
inlawrev-18385	1290	35	received	receive	VERB
inlawrev-18385	1290	36	a	a	DET
inlawrev-18385	1290	37	refund	refund	NOUN
inlawrev-18385	1290	38	check	check	NOUN
inlawrev-18385	1290	39	from	from	ADP
inlawrev-18385	1290	40	the	the	DET
inlawrev-18385	1290	41	department	department	NOUN
inlawrev-18385	1290	42	for	for	ADP
inlawrev-18385	1290	43	$	$	SYM
inlawrev-18385	1290	44	175.48.353	175.48.353	NUM
inlawrev-18385	1290	45	the	the	DET
inlawrev-18385	1290	46	next	next	ADJ
inlawrev-18385	1290	47	month	month	NOUN
inlawrev-18385	1290	48	,	,	PUNCT
inlawrev-18385	1290	49	the	the	DET
inlawrev-18385	1290	50	department	department	NOUN
inlawrev-18385	1290	51	“	"	PUNCT
inlawrev-18385	1290	52	issued	issue	VERB
inlawrev-18385	1290	53	several	several	ADJ
inlawrev-18385	1290	54	proposed	propose	VERB
inlawrev-18385	1290	55	assessments	assessment	NOUN
inlawrev-18385	1290	56	to	to	ADP
inlawrev-18385	1290	57	garwood	garwood	NOUN
inlawrev-18385	1290	58	,	,	PUNCT
inlawrev-18385	1290	59	providing	provide	VERB
inlawrev-18385	1290	60	that	that	SCONJ
inlawrev-18385	1290	61	she	she	PRON
inlawrev-18385	1290	62	owed	owe	VERB
inlawrev-18385	1290	63	nearly	nearly	ADV
inlawrev-18385	1290	64	$	$	SYM
inlawrev-18385	1290	65	60,000	60,000	NUM
inlawrev-18385	1290	66	in	in	ADP
inlawrev-18385	1290	67	sales	sale	NOUN
inlawrev-18385	1290	68	tax	tax	NOUN
inlawrev-18385	1290	69	,	,	PUNCT
inlawrev-18385	1290	70	interest	interest	NOUN
inlawrev-18385	1290	71	,	,	PUNCT
inlawrev-18385	1290	72	and	and	CCONJ
inlawrev-18385	1290	73	penalties	penalty	NOUN
inlawrev-18385	1290	74	for	for	ADP
inlawrev-18385	1290	75	the	the	DET
inlawrev-18385	1290	76	january	january	PROPN
inlawrev-18385	1290	77	1	1	NUM
inlawrev-18385	1290	78	,	,	PUNCT
inlawrev-18385	1290	79	2007	2007	NUM
inlawrev-18385	1290	80	through	through	ADP
inlawrev-18385	1290	81	june	june	PROPN
inlawrev-18385	1290	82	30	30	NUM
inlawrev-18385	1290	83	,	,	PUNCT
inlawrev-18385	1290	84	2009	2009	NUM
inlawrev-18385	1290	85	tax	tax	NOUN
inlawrev-18385	1290	86	343	343	NUM
inlawrev-18385	1290	87	.	.	PUNCT
inlawrev-18385	1291	1	i	i	PRON
inlawrev-18385	1291	2	d.	d.	PROPN
inlawrev-18385	1291	3	at	at	ADP
inlawrev-18385	1291	4	102	102	NUM
inlawrev-18385	1291	5	.	.	PUNCT
inlawrev-18385	1292	1	344	344	NUM
inlawrev-18385	1292	2	.	.	PUNCT
inlawrev-18385	1293	1	i	i	PRON
inlawrev-18385	1293	2	d.	d.	PROPN
inlawrev-18385	1293	3	345	345	NUM
inlawrev-18385	1293	4	.	.	PUNCT
inlawrev-18385	1294	1	i	i	PRON
inlawrev-18385	1294	2	d.	d.	PROPN
inlawrev-18385	1294	3	346	346	NUM
inlawrev-18385	1294	4	.	.	PUNCT
inlawrev-18385	1295	1	i	i	PRON
inlawrev-18385	1295	2	d.	d.	PROPN
inlawrev-18385	1295	3	at	at	ADP
inlawrev-18385	1295	4	103	103	NUM
inlawrev-18385	1295	5	.	.	PUNCT
inlawrev-18385	1296	1	347	347	NUM
inlawrev-18385	1296	2	.	.	PUNCT
inlawrev-18385	1297	1	998	998	NUM
inlawrev-18385	1297	2	n.e.2d	n.e.2d	NUM
inlawrev-18385	1297	3	314	314	NUM
inlawrev-18385	1297	4	(	(	PUNCT
inlawrev-18385	1297	5	ind	ind	NOUN
inlawrev-18385	1297	6	.	.	PUNCT
inlawrev-18385	1298	1	t.c	t.c	PROPN
inlawrev-18385	1298	2	.	.	PROPN
inlawrev-18385	1298	3	2013	2013	NUM
inlawrev-18385	1298	4	)	)	PUNCT
inlawrev-18385	1298	5	.	.	PUNCT
inlawrev-18385	1299	1	348	348	NUM
inlawrev-18385	1299	2	.	.	PUNCT
inlawrev-18385	1300	1	i	i	PRON
inlawrev-18385	1300	2	d.	d.	PROPN
inlawrev-18385	1300	3	at	at	ADP
inlawrev-18385	1300	4	316	316	NUM
inlawrev-18385	1300	5	.	.	PUNCT
inlawrev-18385	1300	6	349	349	NUM
inlawrev-18385	1300	7	.	.	PUNCT
inlawrev-18385	1301	1	i	i	PRON
inlawrev-18385	1301	2	d.	d.	PROPN
inlawrev-18385	1301	3	350	350	NUM
inlawrev-18385	1301	4	.	.	PUNCT
inlawrev-18385	1302	1	i	i	PRON
inlawrev-18385	1302	2	d.	d.	PROPN
inlawrev-18385	1302	3	351	351	NUM
inlawrev-18385	1302	4	.	.	PUNCT
inlawrev-18385	1303	1	i	i	PRON
inlawrev-18385	1303	2	d.	d.	PROPN
inlawrev-18385	1303	3	at	at	ADP
inlawrev-18385	1303	4	317	317	NUM
inlawrev-18385	1303	5	.	.	PUNCT
inlawrev-18385	1304	1	352	352	NUM
inlawrev-18385	1304	2	.	.	PUNCT
inlawrev-18385	1305	1	i	i	PRON
inlawrev-18385	1305	2	d.	d.	PROPN
inlawrev-18385	1305	3	353	353	NUM
inlawrev-18385	1305	4	.	.	PUNCT
inlawrev-18385	1306	1	i	i	PRON
inlawrev-18385	1306	2	d.	d.	PROPN
inlawrev-18385	1306	3	2014	2014	NUM
inlawrev-18385	1306	4	]	]	PUNCT
inlawrev-18385	1306	5	taxation	taxation	NOUN
inlawrev-18385	1306	6	1211	1211	NUM
inlawrev-18385	1306	7	period	period	NOUN
inlawrev-18385	1306	8	.	.	PUNCT
inlawrev-18385	1306	9	”354	”354	PUNCT
inlawrev-18385	1307	1	garwood	garwood	PROPN
inlawrev-18385	1307	2	protested	protest	VERB
inlawrev-18385	1307	3	the	the	DET
inlawrev-18385	1307	4	assessments	assessment	NOUN
inlawrev-18385	1307	5	and	and	CCONJ
inlawrev-18385	1307	6	the	the	DET
inlawrev-18385	1307	7	department	department	NOUN
inlawrev-18385	1307	8	held	hold	VERB
inlawrev-18385	1307	9	a	a	DET
inlawrev-18385	1307	10	hearing	hearing	NOUN
inlawrev-18385	1307	11	,	,	PUNCT
inlawrev-18385	1307	12	but	but	CCONJ
inlawrev-18385	1307	13	it	it	PRON
inlawrev-18385	1307	14	did	do	AUX
inlawrev-18385	1307	15	not	not	PART
inlawrev-18385	1307	16	issue	issue	VERB
inlawrev-18385	1307	17	a	a	DET
inlawrev-18385	1307	18	final	final	ADJ
inlawrev-18385	1307	19	determination	determination	NOUN
inlawrev-18385	1307	20	.	.	PUNCT
inlawrev-18385	1308	1	on	on	ADP
inlawrev-18385	1308	2	august	august	PROPN
inlawrev-18385	1308	3	27	27	NUM
inlawrev-18385	1308	4	,	,	PUNCT
inlawrev-18385	1308	5	2012	2012	NUM
inlawrev-18385	1308	6	,	,	PUNCT
inlawrev-18385	1308	7	garwood	garwood	PROPN
inlawrev-18385	1308	8	filed	file	VERB
inlawrev-18385	1308	9	her	her	PRON
inlawrev-18385	1308	10	second	second	ADJ
inlawrev-18385	1308	11	appeal	appeal	NOUN
inlawrev-18385	1308	12	with	with	ADP
inlawrev-18385	1308	13	the	the	DET
inlawrev-18385	1308	14	tax	tax	NOUN
inlawrev-18385	1308	15	court	court	NOUN
inlawrev-18385	1308	16	,	,	PUNCT
inlawrev-18385	1308	17	claiming	claim	VERB
inlawrev-18385	1308	18	the	the	DET
inlawrev-18385	1308	19	department	department	NOUN
inlawrev-18385	1308	20	had	have	AUX
inlawrev-18385	1308	21	failed	fail	VERB
inlawrev-18385	1308	22	to	to	PART
inlawrev-18385	1308	23	rule	rule	VERB
inlawrev-18385	1308	24	on	on	ADP
inlawrev-18385	1308	25	her	her	PRON
inlawrev-18385	1308	26	claim	claim	NOUN
inlawrev-18385	1308	27	.	.	PUNCT
inlawrev-18385	1309	1	the	the	DET
inlawrev-18385	1309	2	department	department	NOUN
inlawrev-18385	1309	3	filed	file	VERB
inlawrev-18385	1309	4	a	a	DET
inlawrev-18385	1309	5	motion	motion	NOUN
inlawrev-18385	1309	6	to	to	PART
inlawrev-18385	1309	7	dismiss	dismiss	VERB
inlawrev-18385	1309	8	,	,	PUNCT
inlawrev-18385	1309	9	alleging	allege	VERB
inlawrev-18385	1309	10	the	the	DET
inlawrev-18385	1309	11	tax	tax	NOUN
inlawrev-18385	1309	12	court	court	NOUN
inlawrev-18385	1309	13	did	do	AUX
inlawrev-18385	1309	14	not	not	PART
inlawrev-18385	1309	15	have	have	VERB
inlawrev-18385	1309	16	subject	subject	ADJ
inlawrev-18385	1309	17	matter	matter	NOUN
inlawrev-18385	1309	18	jurisdiction	jurisdiction	NOUN
inlawrev-18385	1309	19	of	of	ADP
inlawrev-18385	1309	20	garwood	garwood	PROPN
inlawrev-18385	1309	21	’s	’s	PART
inlawrev-18385	1309	22	case.355	case.355	PROPN
inlawrev-18385	1309	23	in	in	ADP
inlawrev-18385	1309	24	its	its	PRON
inlawrev-18385	1309	25	motion	motion	NOUN
inlawrev-18385	1309	26	to	to	PART
inlawrev-18385	1309	27	dismiss	dismiss	VERB
inlawrev-18385	1309	28	,	,	PUNCT
inlawrev-18385	1309	29	the	the	DET
inlawrev-18385	1309	30	department	department	NOUN
inlawrev-18385	1309	31	claimed	claim	VERB
inlawrev-18385	1309	32	the	the	DET
inlawrev-18385	1309	33	court	court	NOUN
inlawrev-18385	1309	34	lacked	lack	VERB
inlawrev-18385	1309	35	subject	subject	NOUN
inlawrev-18385	1309	36	matter	matter	NOUN
inlawrev-18385	1309	37	jurisdiction	jurisdiction	NOUN
inlawrev-18385	1309	38	because	because	SCONJ
inlawrev-18385	1309	39	garwood	garwood	PROPN
inlawrev-18385	1309	40	’s	’s	PART
inlawrev-18385	1309	41	case	case	NOUN
inlawrev-18385	1309	42	did	do	AUX
inlawrev-18385	1309	43	not	not	PART
inlawrev-18385	1309	44	satisfy	satisfy	VERB
inlawrev-18385	1309	45	the	the	DET
inlawrev-18385	1309	46	“	"	PUNCT
inlawrev-18385	1309	47	arising	arise	VERB
inlawrev-18385	1309	48	under	under	ADP
inlawrev-18385	1309	49	”	"	PUNCT
inlawrev-18385	1309	50	requirement	requirement	NOUN
inlawrev-18385	1309	51	of	of	ADP
inlawrev-18385	1309	52	indiana	indiana	PROPN
inlawrev-18385	1309	53	code	code	PROPN
inlawrev-18385	1309	54	section	section	PROPN
inlawrev-18385	1309	55	33	33	NUM
inlawrev-18385	1309	56	-	-	SYM
inlawrev-18385	1309	57	26	26	NUM
inlawrev-18385	1309	58	-	-	PUNCT
inlawrev-18385	1309	59	3	3	NUM
inlawrev-18385	1309	60	-	-	NUM
inlawrev-18385	1309	61	1.356	1.356	NUM
inlawrev-18385	1309	62	specifically	specifically	ADV
inlawrev-18385	1309	63	,	,	PUNCT
inlawrev-18385	1309	64	the	the	DET
inlawrev-18385	1309	65	department	department	NOUN
inlawrev-18385	1309	66	maintained	maintain	VERB
inlawrev-18385	1309	67	garwood	garwood	PROPN
inlawrev-18385	1309	68	’s	’s	PART
inlawrev-18385	1309	69	case	case	NOUN
inlawrev-18385	1309	70	was	be	AUX
inlawrev-18385	1309	71	neither	neither	CCONJ
inlawrev-18385	1309	72	a	a	DET
inlawrev-18385	1309	73	“	"	PUNCT
inlawrev-18385	1309	74	valid	valid	ADJ
inlawrev-18385	1309	75	”	"	PUNCT
inlawrev-18385	1309	76	refund	refund	NOUN
inlawrev-18385	1309	77	claim	claim	NOUN
inlawrev-18385	1309	78	nor	nor	CCONJ
inlawrev-18385	1309	79	involving	involve	VERB
inlawrev-18385	1309	80	the	the	DET
inlawrev-18385	1309	81	collection	collection	NOUN
inlawrev-18385	1309	82	of	of	ADP
inlawrev-18385	1309	83	a	a	DET
inlawrev-18385	1309	84	tax	tax	NOUN
inlawrev-18385	1309	85	.	.	PUNCT
inlawrev-18385	1310	1	the	the	DET
inlawrev-18385	1310	2	department	department	NOUN
inlawrev-18385	1310	3	argued	argue	VERB
inlawrev-18385	1310	4	garwood	garwood	PROPN
inlawrev-18385	1310	5	’s	’s	PART
inlawrev-18385	1310	6	case	case	NOUN
inlawrev-18385	1310	7	,	,	PUNCT
inlawrev-18385	1310	8	instead	instead	ADV
inlawrev-18385	1310	9	,	,	PUNCT
inlawrev-18385	1310	10	sought	seek	VERB
inlawrev-18385	1310	11	to	to	PART
inlawrev-18385	1310	12	recover	recover	VERB
inlawrev-18385	1310	13	monies	monie	NOUN
inlawrev-18385	1310	14	allegedly	allegedly	ADV
inlawrev-18385	1310	15	not	not	PART
inlawrev-18385	1310	16	paid	pay	VERB
inlawrev-18385	1310	17	or	or	CCONJ
inlawrev-18385	1310	18	credited	credit	VERB
inlawrev-18385	1310	19	to	to	ADP
inlawrev-18385	1310	20	her	she	PRON
inlawrev-18385	1310	21	by	by	ADP
inlawrev-18385	1310	22	mistake	mistake	NOUN
inlawrev-18385	1310	23	.	.	PUNCT
inlawrev-18385	1311	1	the	the	DET
inlawrev-18385	1311	2	tax	tax	NOUN
inlawrev-18385	1311	3	court	court	NOUN
inlawrev-18385	1311	4	was	be	AUX
inlawrev-18385	1311	5	not	not	PART
inlawrev-18385	1311	6	persuaded	persuade	VERB
inlawrev-18385	1311	7	by	by	ADP
inlawrev-18385	1311	8	the	the	DET
inlawrev-18385	1311	9	department	department	NOUN
inlawrev-18385	1311	10	’s	’s	PART
inlawrev-18385	1311	11	claims	claim	NOUN
inlawrev-18385	1311	12	,	,	PUNCT
inlawrev-18385	1311	13	explaining	explain	VERB
inlawrev-18385	1311	14	“	"	PUNCT
inlawrev-18385	1311	15	indiana	indiana	PROPN
inlawrev-18385	1311	16	code	code	PROPN
inlawrev-18385	1312	1	[	[	X
inlawrev-18385	1312	2	section	section	NOUN
inlawrev-18385	1312	3	]	]	PUNCT
inlawrev-18385	1312	4	6	6	NUM
inlawrev-18385	1312	5	-	-	SYM
inlawrev-18385	1312	6	8.1	8.1	NUM
inlawrev-18385	1312	7	-	-	PUNCT
inlawrev-18385	1312	8	9	9	NUM
inlawrev-18385	1312	9	-	-	SYM
inlawrev-18385	1312	10	1	1	NUM
inlawrev-18385	1312	11	provides	provide	VERB
inlawrev-18385	1312	12	,	,	PUNCT
inlawrev-18385	1312	13	in	in	ADP
inlawrev-18385	1312	14	relevant	relevant	ADJ
inlawrev-18385	1312	15	part	part	NOUN
inlawrev-18385	1312	16	,	,	PUNCT
inlawrev-18385	1312	17	‘	'	PUNCT
inlawrev-18385	1312	18	[	[	X
inlawrev-18385	1312	19	i]f	i]f	ADP
inlawrev-18385	1312	20	a	a	DET
inlawrev-18385	1312	21	person	person	NOUN
inlawrev-18385	1312	22	has	have	AUX
inlawrev-18385	1312	23	paid	pay	VERB
inlawrev-18385	1312	24	more	more	ADJ
inlawrev-18385	1312	25	tax	tax	NOUN
inlawrev-18385	1312	26	than	than	SCONJ
inlawrev-18385	1312	27	the	the	DET
inlawrev-18385	1312	28	person	person	NOUN
inlawrev-18385	1312	29	determines	determine	VERB
inlawrev-18385	1312	30	is	be	AUX
inlawrev-18385	1312	31	legally	legally	ADV
inlawrev-18385	1312	32	due	due	ADJ
inlawrev-18385	1312	33	for	for	ADP
inlawrev-18385	1312	34	a	a	DET
inlawrev-18385	1312	35	particular	particular	ADJ
inlawrev-18385	1312	36	taxable	taxable	ADJ
inlawrev-18385	1312	37	period	period	NOUN
inlawrev-18385	1312	38	,	,	PUNCT
inlawrev-18385	1312	39	the	the	DET
inlawrev-18385	1312	40	person	person	NOUN
inlawrev-18385	1312	41	may	may	AUX
inlawrev-18385	1312	42	file	file	VERB
inlawrev-18385	1312	43	a	a	DET
inlawrev-18385	1312	44	claim	claim	NOUN
inlawrev-18385	1312	45	for	for	ADP
inlawrev-18385	1312	46	a	a	DET
inlawrev-18385	1312	47	refund	refund	NOUN
inlawrev-18385	1312	48	with	with	ADP
inlawrev-18385	1312	49	the	the	DET
inlawrev-18385	1312	50	department	department	NOUN
inlawrev-18385	1312	51	.	.	PUNCT
inlawrev-18385	1313	1	’”357	’”357	PUNCT
inlawrev-18385	1314	1	not	not	PART
inlawrev-18385	1314	2	only	only	ADV
inlawrev-18385	1314	3	did	do	AUX
inlawrev-18385	1314	4	the	the	DET
inlawrev-18385	1314	5	court	court	NOUN
inlawrev-18385	1314	6	determine	determine	VERB
inlawrev-18385	1314	7	garwood	garwood	PROPN
inlawrev-18385	1314	8	’s	’s	PART
inlawrev-18385	1314	9	case	case	NOUN
inlawrev-18385	1314	10	fell	fall	VERB
inlawrev-18385	1314	11	within	within	ADP
inlawrev-18385	1314	12	the	the	DET
inlawrev-18385	1314	13	statute	statute	NOUN
inlawrev-18385	1314	14	,	,	PUNCT
inlawrev-18385	1314	15	but	but	CCONJ
inlawrev-18385	1314	16	the	the	DET
inlawrev-18385	1314	17	court	court	NOUN
inlawrev-18385	1314	18	also	also	ADV
inlawrev-18385	1314	19	noted	note	VERB
inlawrev-18385	1314	20	that	that	SCONJ
inlawrev-18385	1314	21	“	"	PUNCT
inlawrev-18385	1314	22	in	in	ADP
inlawrev-18385	1314	23	petitioning	petition	VERB
inlawrev-18385	1314	24	the	the	DET
inlawrev-18385	1314	25	indiana	indiana	PROPN
inlawrev-18385	1314	26	supreme	supreme	PROPN
inlawrev-18385	1314	27	court	court	PROPN
inlawrev-18385	1314	28	to	to	PART
inlawrev-18385	1314	29	review	review	VERB
inlawrev-18385	1314	30	garwood	garwood	PROPN
inlawrev-18385	1314	31	ii	ii	PROPN
inlawrev-18385	1314	32	,	,	PUNCT
inlawrev-18385	1314	33	the	the	DET
inlawrev-18385	1314	34	department	department	NOUN
inlawrev-18385	1314	35	acknowledged	acknowledge	VERB
inlawrev-18385	1314	36	that	that	SCONJ
inlawrev-18385	1314	37	garwood	garwood	PROPN
inlawrev-18385	1314	38	had	have	AUX
inlawrev-18385	1314	39	already	already	ADV
inlawrev-18385	1314	40	filed	file	VERB
inlawrev-18385	1314	41	a	a	DET
inlawrev-18385	1314	42	refund	refund	NOUN
inlawrev-18385	1314	43	claim	claim	NOUN
inlawrev-18385	1314	44	.	.	PUNCT
inlawrev-18385	1315	1	”358	”358	NOUN
inlawrev-18385	1316	1	furthermore	furthermore	ADV
inlawrev-18385	1316	2	,	,	PUNCT
inlawrev-18385	1316	3	the	the	DET
inlawrev-18385	1316	4	court	court	NOUN
inlawrev-18385	1316	5	explained	explain	VERB
inlawrev-18385	1316	6	the	the	DET
inlawrev-18385	1316	7	indiana	indiana	PROPN
inlawrev-18385	1316	8	supreme	supreme	PROPN
inlawrev-18385	1316	9	court	court	PROPN
inlawrev-18385	1316	10	has	have	AUX
inlawrev-18385	1316	11	held	hold	VERB
inlawrev-18385	1316	12	“	"	PUNCT
inlawrev-18385	1316	13	that	that	SCONJ
inlawrev-18385	1316	14	the	the	DET
inlawrev-18385	1316	15	‘	'	PUNCT
inlawrev-18385	1316	16	arising	arise	VERB
inlawrev-18385	1316	17	under	under	ADP
inlawrev-18385	1316	18	indiana	indiana	PROPN
inlawrev-18385	1316	19	's	's	PART
inlawrev-18385	1316	20	tax	tax	NOUN
inlawrev-18385	1316	21	law	law	NOUN
inlawrev-18385	1316	22	’	'	PUNCT
inlawrev-18385	1316	23	requirement	requirement	NOUN
inlawrev-18385	1316	24	is	be	AUX
inlawrev-18385	1316	25	to	to	PART
inlawrev-18385	1316	26	be	be	AUX
inlawrev-18385	1316	27	broadly	broadly	ADV
inlawrev-18385	1316	28	construed	construe	VERB
inlawrev-18385	1316	29	.	.	PUNCT
inlawrev-18385	1316	30	”359	”359	X
inlawrev-18385	1316	31	accordingly	accordingly	ADV
inlawrev-18385	1316	32	,	,	PUNCT
inlawrev-18385	1316	33	the	the	DET
inlawrev-18385	1316	34	court	court	NOUN
inlawrev-18385	1316	35	determined	determine	VERB
inlawrev-18385	1316	36	garwood	garwood	PROPN
inlawrev-18385	1316	37	’s	’s	PART
inlawrev-18385	1316	38	case	case	NOUN
inlawrev-18385	1316	39	was	be	AUX
inlawrev-18385	1316	40	both	both	CCONJ
inlawrev-18385	1316	41	a	a	DET
inlawrev-18385	1316	42	valid	valid	ADJ
inlawrev-18385	1316	43	refund	refund	NOUN
inlawrev-18385	1316	44	claim	claim	NOUN
inlawrev-18385	1316	45	and	and	CCONJ
inlawrev-18385	1316	46	arose	arise	VERB
inlawrev-18385	1316	47	under	under	ADP
inlawrev-18385	1316	48	the	the	DET
inlawrev-18385	1316	49	indiana	indiana	PROPN
inlawrev-18385	1316	50	tax	tax	NOUN
inlawrev-18385	1316	51	laws	law	NOUN
inlawrev-18385	1316	52	.	.	PUNCT
inlawrev-18385	1317	1	finally	finally	ADV
inlawrev-18385	1317	2	,	,	PUNCT
inlawrev-18385	1317	3	the	the	DET
inlawrev-18385	1317	4	court	court	NOUN
inlawrev-18385	1317	5	explained	explain	VERB
inlawrev-18385	1317	6	that	that	SCONJ
inlawrev-18385	1317	7	although	although	SCONJ
inlawrev-18385	1317	8	the	the	DET
inlawrev-18385	1317	9	department	department	NOUN
inlawrev-18385	1317	10	had	have	VERB
inlawrev-18385	1317	11	yet	yet	ADV
inlawrev-18385	1317	12	to	to	PART
inlawrev-18385	1317	13	issue	issue	VERB
inlawrev-18385	1317	14	a	a	DET
inlawrev-18385	1317	15	final	final	ADJ
inlawrev-18385	1317	16	determination	determination	NOUN
inlawrev-18385	1317	17	in	in	ADP
inlawrev-18385	1317	18	garwood	garwood	PROPN
inlawrev-18385	1317	19	’s	’s	PART
inlawrev-18385	1317	20	case	case	NOUN
inlawrev-18385	1317	21	,	,	PUNCT
inlawrev-18385	1317	22	indiana	indiana	PROPN
inlawrev-18385	1317	23	code	code	PROPN
inlawrev-18385	1317	24	section	section	PROPN
inlawrev-18385	1317	25	6	6	NUM
inlawrev-18385	1317	26	-	-	SYM
inlawrev-18385	1317	27	8.1	8.1	NUM
inlawrev-18385	1317	28	-	-	PUNCT
inlawrev-18385	1317	29	9	9	NUM
inlawrev-18385	1317	30	-	-	SYM
inlawrev-18385	1317	31	1	1	NUM
inlawrev-18385	1317	32	allows	allow	VERB
inlawrev-18385	1317	33	a	a	DET
inlawrev-18385	1317	34	claim	claim	NOUN
inlawrev-18385	1317	35	to	to	PART
inlawrev-18385	1317	36	be	be	AUX
inlawrev-18385	1317	37	filed	file	VERB
inlawrev-18385	1317	38	with	with	ADP
inlawrev-18385	1317	39	the	the	DET
inlawrev-18385	1317	40	tax	tax	NOUN
inlawrev-18385	1317	41	court	court	NOUN
inlawrev-18385	1317	42	if	if	SCONJ
inlawrev-18385	1317	43	the	the	DET
inlawrev-18385	1317	44	department	department	NOUN
inlawrev-18385	1317	45	has	have	AUX
inlawrev-18385	1317	46	failed	fail	VERB
inlawrev-18385	1317	47	to	to	PART
inlawrev-18385	1317	48	issue	issue	VERB
inlawrev-18385	1317	49	a	a	DET
inlawrev-18385	1317	50	final	final	ADJ
inlawrev-18385	1317	51	determination	determination	NOUN
inlawrev-18385	1317	52	within	within	ADP
inlawrev-18385	1317	53	180	180	NUM
inlawrev-18385	1317	54	days	day	NOUN
inlawrev-18385	1317	55	of	of	ADP
inlawrev-18385	1317	56	the	the	DET
inlawrev-18385	1317	57	claim	claim	NOUN
inlawrev-18385	1317	58	’s	’s	ADV
inlawrev-18385	1317	59	filing.360	filing.360	NOUN
inlawrev-18385	1317	60	given	give	VERB
inlawrev-18385	1317	61	garwood	garwood	PROPN
inlawrev-18385	1317	62	filed	file	VERB
inlawrev-18385	1317	63	her	her	PRON
inlawrev-18385	1317	64	second	second	ADJ
inlawrev-18385	1317	65	appeal	appeal	NOUN
inlawrev-18385	1317	66	with	with	ADP
inlawrev-18385	1317	67	the	the	DET
inlawrev-18385	1317	68	tax	tax	NOUN
inlawrev-18385	1317	69	court	court	NOUN
inlawrev-18385	1317	70	more	more	ADJ
inlawrev-18385	1317	71	than	than	ADP
inlawrev-18385	1317	72	180	180	NUM
inlawrev-18385	1317	73	days	day	NOUN
inlawrev-18385	1317	74	following	follow	VERB
inlawrev-18385	1317	75	the	the	DET
inlawrev-18385	1317	76	filing	filing	NOUN
inlawrev-18385	1317	77	of	of	ADP
inlawrev-18385	1317	78	her	her	PRON
inlawrev-18385	1317	79	claim	claim	NOUN
inlawrev-18385	1317	80	with	with	ADP
inlawrev-18385	1317	81	the	the	DET
inlawrev-18385	1317	82	department	department	NOUN
inlawrev-18385	1317	83	,	,	PUNCT
inlawrev-18385	1317	84	she	she	PRON
inlawrev-18385	1317	85	satisfied	satisfy	VERB
inlawrev-18385	1317	86	the	the	DET
inlawrev-18385	1317	87	final	final	ADJ
inlawrev-18385	1317	88	determination	determination	NOUN
inlawrev-18385	1317	89	or	or	CCONJ
inlawrev-18385	1317	90	exhaustion	exhaustion	NOUN
inlawrev-18385	1317	91	of	of	ADP
inlawrev-18385	1317	92	administrative	administrative	ADJ
inlawrev-18385	1317	93	remedies	remedy	NOUN
inlawrev-18385	1317	94	requirement	requirement	NOUN
inlawrev-18385	1317	95	of	of	ADP
inlawrev-18385	1317	96	indiana	indiana	PROPN
inlawrev-18385	1317	97	code	code	PROPN
inlawrev-18385	1317	98	section	section	PROPN
inlawrev-18385	1317	99	33	33	NUM
inlawrev-18385	1317	100	-	-	SYM
inlawrev-18385	1317	101	26	26	NUM
inlawrev-18385	1317	102	-	-	PUNCT
inlawrev-18385	1317	103	3	3	NUM
inlawrev-18385	1317	104	-	-	SYM
inlawrev-18385	1317	105	1.361	1.361	NUM
inlawrev-18385	1317	106	therefore	therefore	ADV
inlawrev-18385	1317	107	,	,	PUNCT
inlawrev-18385	1317	108	the	the	DET
inlawrev-18385	1317	109	court	court	NOUN
inlawrev-18385	1317	110	denied	deny	VERB
inlawrev-18385	1317	111	the	the	DET
inlawrev-18385	1317	112	department	department	NOUN
inlawrev-18385	1317	113	’s	’s	PART
inlawrev-18385	1317	114	motion	motion	NOUN
inlawrev-18385	1317	115	to	to	PART
inlawrev-18385	1317	116	dismiss	dismiss	VERB
inlawrev-18385	1317	117	.	.	PUNCT
inlawrev-18385	1318	1	e.	e.	PROPN
inlawrev-18385	1318	2	corporate	corporate	ADJ
inlawrev-18385	1318	3	income	income	NOUN
inlawrev-18385	1318	4	tax	tax	NOUN
inlawrev-18385	1318	5	1	1	NUM
inlawrev-18385	1318	6	.	.	PUNCT
inlawrev-18385	1319	1	vodafone	vodafone	PROPN
inlawrev-18385	1319	2	americas	americas	PROPN
inlawrev-18385	1319	3	inc	inc	PROPN
inlawrev-18385	1319	4	.	.	PROPN
inlawrev-18385	1320	1	v.	v.	PROPN
inlawrev-18385	1320	2	indiana	indiana	PROPN
inlawrev-18385	1320	3	department	department	PROPN
inlawrev-18385	1320	4	of	of	ADP
inlawrev-18385	1320	5	state	state	PROPN
inlawrev-18385	1320	6	revenue.362	revenue.362	PROPN
inlawrev-18385	1320	7	—	—	PUNCT
inlawrev-18385	1320	8	during	during	ADP
inlawrev-18385	1320	9	2005	2005	NUM
inlawrev-18385	1320	10	through	through	ADP
inlawrev-18385	1320	11	2008	2008	NUM
inlawrev-18385	1320	12	,	,	PUNCT
inlawrev-18385	1320	13	vodafone	vodafone	NOUN
inlawrev-18385	1320	14	was	be	AUX
inlawrev-18385	1320	15	a	a	DET
inlawrev-18385	1320	16	delaware	delaware	PROPN
inlawrev-18385	1320	17	corporation	corporation	NOUN
inlawrev-18385	1320	18	not	not	PART
inlawrev-18385	1320	19	domiciled	domicile	VERB
inlawrev-18385	1320	20	in	in	ADP
inlawrev-18385	1320	21	indiana	indiana	PROPN
inlawrev-18385	1320	22	,	,	PUNCT
inlawrev-18385	1320	23	owning	own	VERB
inlawrev-18385	1320	24	a	a	DET
inlawrev-18385	1320	25	45	45	NUM
inlawrev-18385	1320	26	%	%	NOUN
inlawrev-18385	1320	27	interest	interest	NOUN
inlawrev-18385	1320	28	in	in	ADP
inlawrev-18385	1320	29	cellco	cellco	PROPN
inlawrev-18385	1320	30	partnership	partnership	PROPN
inlawrev-18385	1320	31	,	,	PUNCT
inlawrev-18385	1320	32	a	a	DET
inlawrev-18385	1320	33	general	general	ADJ
inlawrev-18385	1320	34	partnership	partnership	NOUN
inlawrev-18385	1320	35	354	354	NUM
inlawrev-18385	1320	36	.	.	PUNCT
inlawrev-18385	1321	1	i	i	PRON
inlawrev-18385	1321	2	d.	d.	PROPN
inlawrev-18385	1321	3	355	355	NUM
inlawrev-18385	1321	4	.	.	PUNCT
inlawrev-18385	1322	1	i	i	PRON
inlawrev-18385	1322	2	d.	d.	PROPN
inlawrev-18385	1322	3	356	356	NUM
inlawrev-18385	1322	4	.	.	PUNCT
inlawrev-18385	1323	1	i	i	PRON
inlawrev-18385	1323	2	d.	d.	PROPN
inlawrev-18385	1323	3	at	at	ADP
inlawrev-18385	1323	4	318	318	NUM
inlawrev-18385	1323	5	.	.	PUNCT
inlawrev-18385	1323	6	357	357	NUM
inlawrev-18385	1323	7	.	.	PUNCT
inlawrev-18385	1324	1	i	i	PRON
inlawrev-18385	1324	2	d.	d.	PROPN
inlawrev-18385	1324	3	at	at	ADP
inlawrev-18385	1324	4	319	319	NUM
inlawrev-18385	1324	5	.	.	PUNCT
inlawrev-18385	1325	1	358	358	NUM
inlawrev-18385	1325	2	.	.	PUNCT
inlawrev-18385	1326	1	i	i	PRON
inlawrev-18385	1326	2	d.	d.	PROPN
inlawrev-18385	1326	3	359	359	NUM
inlawrev-18385	1326	4	.	.	PUNCT
inlawrev-18385	1327	1	i	i	PRON
inlawrev-18385	1327	2	d.	d.	PROPN
inlawrev-18385	1327	3	at	at	ADP
inlawrev-18385	1327	4	320	320	NUM
inlawrev-18385	1327	5	.	.	PUNCT
inlawrev-18385	1327	6	360	360	NUM
inlawrev-18385	1327	7	.	.	PUNCT
inlawrev-18385	1328	1	i	i	PRON
inlawrev-18385	1328	2	d.	d.	PROPN
inlawrev-18385	1328	3	at	at	ADP
inlawrev-18385	1328	4	320	320	NUM
inlawrev-18385	1328	5	-	-	SYM
inlawrev-18385	1328	6	21	21	NUM
inlawrev-18385	1328	7	.	.	PUNCT
inlawrev-18385	1329	1	361	361	NUM
inlawrev-18385	1329	2	.	.	PUNCT
inlawrev-18385	1330	1	i	i	PRON
inlawrev-18385	1330	2	d.	d.	PROPN
inlawrev-18385	1330	3	at	at	ADP
inlawrev-18385	1330	4	321	321	NUM
inlawrev-18385	1330	5	.	.	PUNCT
inlawrev-18385	1331	1	362	362	NUM
inlawrev-18385	1331	2	.	.	PUNCT
inlawrev-18385	1332	1	991	991	NUM
inlawrev-18385	1332	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1332	3	626	626	NUM
inlawrev-18385	1332	4	(	(	PUNCT
inlawrev-18385	1332	5	ind	ind	NOUN
inlawrev-18385	1332	6	.	.	PUNCT
inlawrev-18385	1333	1	t.c	t.c	PROPN
inlawrev-18385	1333	2	.	.	PROPN
inlawrev-18385	1333	3	2013	2013	NUM
inlawrev-18385	1333	4	)	)	PUNCT
inlawrev-18385	1333	5	.	.	PUNCT
inlawrev-18385	1334	1	1212	1212	NUM
inlawrev-18385	1334	2	indiana	indiana	PROPN
inlawrev-18385	1334	3	law	law	PROPN
inlawrev-18385	1334	4	review	review	NOUN
inlawrev-18385	1335	1	[	[	X
inlawrev-18385	1335	2	vol	vol	NOUN
inlawrev-18385	1335	3	.	.	PUNCT
inlawrev-18385	1336	1	47:1173	47:1173	NOUN
inlawrev-18385	1336	2	also	also	ADV
inlawrev-18385	1336	3	organized	organize	VERB
inlawrev-18385	1336	4	in	in	ADP
inlawrev-18385	1336	5	delaware.363	delaware.363	PROPN
inlawrev-18385	1336	6	cellco	cellco	PROPN
inlawrev-18385	1336	7	,	,	PUNCT
inlawrev-18385	1336	8	which	which	PRON
inlawrev-18385	1336	9	was	be	AUX
inlawrev-18385	1336	10	doing	do	VERB
inlawrev-18385	1336	11	business	business	NOUN
inlawrev-18385	1336	12	as	as	ADP
inlawrev-18385	1336	13	verizon	verizon	PROPN
inlawrev-18385	1336	14	wireless	wireless	NOUN
inlawrev-18385	1336	15	,	,	PUNCT
inlawrev-18385	1336	16	provided	provide	VERB
inlawrev-18385	1336	17	wireless	wireless	ADJ
inlawrev-18385	1336	18	voice	voice	NOUN
inlawrev-18385	1336	19	and	and	CCONJ
inlawrev-18385	1336	20	date	date	NOUN
inlawrev-18385	1336	21	services	service	NOUN
inlawrev-18385	1336	22	and	and	CCONJ
inlawrev-18385	1336	23	communication	communication	NOUN
inlawrev-18385	1336	24	equipment	equipment	NOUN
inlawrev-18385	1336	25	to	to	ADP
inlawrev-18385	1336	26	customers	customer	NOUN
inlawrev-18385	1336	27	throughout	throughout	ADP
inlawrev-18385	1336	28	the	the	DET
inlawrev-18385	1336	29	united	united	PROPN
inlawrev-18385	1336	30	states	states	PROPN
inlawrev-18385	1336	31	,	,	PUNCT
inlawrev-18385	1336	32	including	include	VERB
inlawrev-18385	1336	33	indiana.364	indiana.364	NOUN
inlawrev-18385	1336	34	after	after	ADP
inlawrev-18385	1336	35	receiving	receive	VERB
inlawrev-18385	1336	36	its	its	PRON
inlawrev-18385	1336	37	distributive	distributive	ADJ
inlawrev-18385	1336	38	shares	share	NOUN
inlawrev-18385	1336	39	of	of	ADP
inlawrev-18385	1336	40	cellco	cellco	NOUN
inlawrev-18385	1336	41	income	income	NOUN
inlawrev-18385	1336	42	,	,	PUNCT
inlawrev-18385	1336	43	vodafone	vodafone	NOUN
inlawrev-18385	1336	44	filed	file	VERB
inlawrev-18385	1336	45	indiana	indiana	PROPN
inlawrev-18385	1336	46	adjusted	adjust	VERB
inlawrev-18385	1336	47	gross	gross	ADJ
inlawrev-18385	1336	48	income	income	NOUN
inlawrev-18385	1336	49	tax	tax	NOUN
inlawrev-18385	1336	50	returns	return	NOUN
inlawrev-18385	1336	51	as	as	ADP
inlawrev-18385	1336	52	a	a	DET
inlawrev-18385	1336	53	portion	portion	NOUN
inlawrev-18385	1336	54	of	of	ADP
inlawrev-18385	1336	55	its	its	PRON
inlawrev-18385	1336	56	income	income	NOUN
inlawrev-18385	1336	57	was	be	AUX
inlawrev-18385	1336	58	attributable	attributable	ADJ
inlawrev-18385	1336	59	to	to	ADP
inlawrev-18385	1336	60	and	and	CCONJ
inlawrev-18385	1336	61	taxable	taxable	ADJ
inlawrev-18385	1336	62	in	in	ADP
inlawrev-18385	1336	63	indiana	indiana	PROPN
inlawrev-18385	1336	64	.	.	PUNCT
inlawrev-18385	1337	1	vodafone	vodafone	PROPN
inlawrev-18385	1337	2	subsequently	subsequently	ADV
inlawrev-18385	1337	3	amended	amend	VERB
inlawrev-18385	1337	4	its	its	PRON
inlawrev-18385	1337	5	returns	return	NOUN
inlawrev-18385	1337	6	,	,	PUNCT
inlawrev-18385	1337	7	seeking	seek	VERB
inlawrev-18385	1337	8	a	a	DET
inlawrev-18385	1337	9	refund	refund	NOUN
inlawrev-18385	1337	10	on	on	ADP
inlawrev-18385	1337	11	the	the	DET
inlawrev-18385	1337	12	basis	basis	NOUN
inlawrev-18385	1337	13	it	it	PRON
inlawrev-18385	1337	14	had	have	AUX
inlawrev-18385	1337	15	erroneously	erroneously	ADV
inlawrev-18385	1337	16	determined	determine	VERB
inlawrev-18385	1337	17	its	its	PRON
inlawrev-18385	1337	18	income	income	NOUN
inlawrev-18385	1337	19	was	be	AUX
inlawrev-18385	1337	20	derived	derive	VERB
inlawrev-18385	1337	21	from	from	ADP
inlawrev-18385	1337	22	sources	source	NOUN
inlawrev-18385	1337	23	in	in	ADP
inlawrev-18385	1337	24	indiana	indiana	PROPN
inlawrev-18385	1337	25	.	.	PUNCT
inlawrev-18385	1338	1	the	the	DET
inlawrev-18385	1338	2	department	department	NOUN
inlawrev-18385	1338	3	denied	deny	VERB
inlawrev-18385	1338	4	the	the	DET
inlawrev-18385	1338	5	claim	claim	NOUN
inlawrev-18385	1338	6	for	for	ADP
inlawrev-18385	1338	7	refund	refund	NOUN
inlawrev-18385	1338	8	.	.	PUNCT
inlawrev-18385	1339	1	vodafone	vodafone	NOUN
inlawrev-18385	1339	2	appealed	appeal	VERB
inlawrev-18385	1339	3	to	to	ADP
inlawrev-18385	1339	4	the	the	DET
inlawrev-18385	1339	5	indiana	indiana	PROPN
inlawrev-18385	1339	6	tax	tax	PROPN
inlawrev-18385	1339	7	court	court	NOUN
inlawrev-18385	1339	8	and	and	CCONJ
inlawrev-18385	1339	9	filed	file	VERB
inlawrev-18385	1339	10	a	a	DET
inlawrev-18385	1339	11	motion	motion	NOUN
inlawrev-18385	1339	12	for	for	ADP
inlawrev-18385	1339	13	summary	summary	NOUN
inlawrev-18385	1339	14	judgment.365	judgment.365	PROPN
inlawrev-18385	1339	15	on	on	ADP
inlawrev-18385	1339	16	appeal	appeal	NOUN
inlawrev-18385	1339	17	,	,	PUNCT
inlawrev-18385	1339	18	vodafone	vodafone	NOUN
inlawrev-18385	1339	19	argues	argue	VERB
inlawrev-18385	1339	20	it	it	PRON
inlawrev-18385	1339	21	did	do	AUX
inlawrev-18385	1339	22	not	not	PART
inlawrev-18385	1339	23	have	have	AUX
inlawrev-18385	1339	24	adjusted	adjust	VERB
inlawrev-18385	1339	25	gross	gross	ADJ
inlawrev-18385	1339	26	income	income	NOUN
inlawrev-18385	1339	27	derived	derive	VERB
inlawrev-18385	1339	28	from	from	ADP
inlawrev-18385	1339	29	sources	source	NOUN
inlawrev-18385	1339	30	within	within	ADP
inlawrev-18385	1339	31	indiana	indiana	PROPN
inlawrev-18385	1339	32	,	,	PUNCT
inlawrev-18385	1339	33	under	under	ADP
inlawrev-18385	1339	34	indiana	indiana	PROPN
inlawrev-18385	1339	35	code	code	PROPN
inlawrev-18385	1339	36	section	section	NOUN
inlawrev-18385	1339	37	6	6	NUM
inlawrev-18385	1339	38	-	-	SYM
inlawrev-18385	1339	39	3	3	NUM
inlawrev-18385	1339	40	-	-	PUNCT
inlawrev-18385	1339	41	2	2	NUM
inlawrev-18385	1339	42	-	-	SYM
inlawrev-18385	1339	43	2(a)(1)-(5),366	2(a)(1)-(5),366	NUM
inlawrev-18385	1339	44	because	because	SCONJ
inlawrev-18385	1339	45	its	its	PRON
inlawrev-18385	1339	46	interest	interest	NOUN
inlawrev-18385	1339	47	in	in	ADP
inlawrev-18385	1339	48	cellco	cellco	PROPN
inlawrev-18385	1339	49	was	be	AUX
inlawrev-18385	1339	50	intangible	intangible	ADJ
inlawrev-18385	1339	51	personal	personal	ADJ
inlawrev-18385	1339	52	property	property	NOUN
inlawrev-18385	1339	53	and	and	CCONJ
inlawrev-18385	1339	54	such	such	ADJ
inlawrev-18385	1339	55	income	income	NOUN
inlawrev-18385	1339	56	was	be	AUX
inlawrev-18385	1339	57	not	not	PART
inlawrev-18385	1339	58	attributable	attributable	ADJ
inlawrev-18385	1339	59	to	to	ADP
inlawrev-18385	1339	60	indiana	indiana	PROPN
inlawrev-18385	1339	61	under	under	ADP
inlawrev-18385	1339	62	indiana	indiana	PROPN
inlawrev-18385	1339	63	code	code	PROPN
inlawrev-18385	1339	64	section	section	NOUN
inlawrev-18385	1339	65	6	6	NUM
inlawrev-18385	1339	66	-	-	SYM
inlawrev-18385	1339	67	3	3	NUM
inlawrev-18385	1339	68	-	-	PUNCT
inlawrev-18385	1339	69	2	2	NUM
inlawrev-18385	1339	70	-	-	PUNCT
inlawrev-18385	1339	71	2.2(g).367	2.2(g).367	PROPN
inlawrev-18385	1339	72	indiana	indiana	PROPN
inlawrev-18385	1339	73	code	code	PROPN
inlawrev-18385	1339	74	section	section	NOUN
inlawrev-18385	1339	75	6	6	NUM
inlawrev-18385	1339	76	-	-	SYM
inlawrev-18385	1339	77	3	3	NUM
inlawrev-18385	1339	78	-	-	PUNCT
inlawrev-18385	1339	79	2	2	NUM
inlawrev-18385	1339	80	-	-	NUM
inlawrev-18385	1339	81	2.2(g	2.2(g	NUM
inlawrev-18385	1339	82	)	)	PUNCT
inlawrev-18385	1339	83	provides	provide	VERB
inlawrev-18385	1339	84	that	that	SCONJ
inlawrev-18385	1339	85	“	"	PUNCT
inlawrev-18385	1339	86	[	[	X
inlawrev-18385	1339	87	r]eceipts	r]eceipt	NOUN
inlawrev-18385	1339	88	in	in	ADP
inlawrev-18385	1339	89	the	the	DET
inlawrev-18385	1339	90	form	form	NOUN
inlawrev-18385	1339	91	of	of	ADP
inlawrev-18385	1339	92	dividends	dividend	NOUN
inlawrev-18385	1339	93	from	from	ADP
inlawrev-18385	1339	94	investments	investment	NOUN
inlawrev-18385	1339	95	are	be	AUX
inlawrev-18385	1339	96	attributable	attributable	ADJ
inlawrev-18385	1339	97	to	to	ADP
inlawrev-18385	1339	98	this	this	DET
inlawrev-18385	1339	99	state	state	NOUN
inlawrev-18385	1339	100	if	if	SCONJ
inlawrev-18385	1339	101	the	the	DET
inlawrev-18385	1339	102	taxpayer	taxpayer	NOUN
inlawrev-18385	1339	103	's	's	PART
inlawrev-18385	1339	104	commercial	commercial	ADJ
inlawrev-18385	1339	105	domicile	domicile	NOUN
inlawrev-18385	1339	106	is	be	AUX
inlawrev-18385	1339	107	in	in	ADP
inlawrev-18385	1339	108	indiana	indiana	PROPN
inlawrev-18385	1339	109	.	.	PUNCT
inlawrev-18385	1340	1	”368	”368	PRON
inlawrev-18385	1341	1	being	be	AUX
inlawrev-18385	1341	2	that	that	DET
inlawrev-18385	1341	3	vodafone	vodafone	NOUN
inlawrev-18385	1341	4	was	be	AUX
inlawrev-18385	1341	5	not	not	PART
inlawrev-18385	1341	6	commercially	commercially	ADV
inlawrev-18385	1341	7	domiciled	domicile	VERB
inlawrev-18385	1341	8	in	in	ADP
inlawrev-18385	1341	9	indiana	indiana	PROPN
inlawrev-18385	1341	10	,	,	PUNCT
inlawrev-18385	1341	11	it	it	PRON
inlawrev-18385	1341	12	argued	argue	VERB
inlawrev-18385	1341	13	its	its	PRON
inlawrev-18385	1341	14	income	income	NOUN
inlawrev-18385	1341	15	received	receive	VERB
inlawrev-18385	1341	16	from	from	ADP
inlawrev-18385	1341	17	cellco	cellco	PROPN
inlawrev-18385	1341	18	was	be	AUX
inlawrev-18385	1341	19	not	not	PART
inlawrev-18385	1341	20	derived	derive	VERB
inlawrev-18385	1341	21	from	from	ADP
inlawrev-18385	1341	22	sources	source	NOUN
inlawrev-18385	1341	23	within	within	ADP
inlawrev-18385	1341	24	indiana	indiana	PROPN
inlawrev-18385	1341	25	and	and	CCONJ
inlawrev-18385	1341	26	thus	thus	ADV
inlawrev-18385	1341	27	not	not	PART
inlawrev-18385	1341	28	taxable.369	taxable.369	VERB
inlawrev-18385	1341	29	the	the	DET
inlawrev-18385	1341	30	tax	tax	NOUN
inlawrev-18385	1341	31	court	court	NOUN
inlawrev-18385	1341	32	determined	determine	VERB
inlawrev-18385	1341	33	“	"	PUNCT
inlawrev-18385	1341	34	dividends	dividend	NOUN
inlawrev-18385	1341	35	from	from	ADP
inlawrev-18385	1341	36	investments	investment	NOUN
inlawrev-18385	1341	37	”	"	PUNCT
inlawrev-18385	1341	38	as	as	SCONJ
inlawrev-18385	1341	39	used	use	VERB
inlawrev-18385	1341	40	in	in	ADP
inlawrev-18385	1341	41	indiana	indiana	PROPN
inlawrev-18385	1341	42	code	code	PROPN
inlawrev-18385	1341	43	section	section	NOUN
inlawrev-18385	1341	44	6	6	NUM
inlawrev-18385	1341	45	-	-	SYM
inlawrev-18385	1341	46	3	3	NUM
inlawrev-18385	1341	47	-	-	PUNCT
inlawrev-18385	1341	48	2	2	NUM
inlawrev-18385	1341	49	-	-	NUM
inlawrev-18385	1341	50	2.2(g	2.2(g	NUM
inlawrev-18385	1341	51	)	)	PUNCT
inlawrev-18385	1341	52	was	be	AUX
inlawrev-18385	1341	53	different	different	ADJ
inlawrev-18385	1341	54	than	than	ADP
inlawrev-18385	1341	55	the	the	DET
inlawrev-18385	1341	56	general	general	ADJ
inlawrev-18385	1341	57	term	term	NOUN
inlawrev-18385	1341	58	“	"	PUNCT
inlawrev-18385	1341	59	dividends	dividend	NOUN
inlawrev-18385	1341	60	”	"	PUNCT
inlawrev-18385	1341	61	as	as	SCONJ
inlawrev-18385	1341	62	used	use	VERB
inlawrev-18385	1341	63	in	in	ADP
inlawrev-18385	1341	64	indiana	indiana	PROPN
inlawrev-18385	1341	65	code	code	PROPN
inlawrev-18385	1341	66	section	section	NOUN
inlawrev-18385	1341	67	6	6	NUM
inlawrev-18385	1341	68	-	-	SYM
inlawrev-18385	1341	69	3	3	NUM
inlawrev-18385	1341	70	-	-	PUNCT
inlawrev-18385	1341	71	2	2	NUM
inlawrev-18385	1341	72	-	-	SYM
inlawrev-18385	1341	73	2	2	NUM
inlawrev-18385	1341	74	,	,	PUNCT
inlawrev-18385	1341	75	which	which	PRON
inlawrev-18385	1341	76	is	be	AUX
inlawrev-18385	1341	77	indiana	indiana	PROPN
inlawrev-18385	1341	78	's	's	PART
inlawrev-18385	1341	79	sourcing	sourcing	NOUN
inlawrev-18385	1341	80	statute	statute	NOUN
inlawrev-18385	1341	81	.	.	PUNCT
inlawrev-18385	1342	1	specifically	specifically	ADV
inlawrev-18385	1342	2	,	,	PUNCT
inlawrev-18385	1342	3	“	"	PUNCT
inlawrev-18385	1342	4	‘	'	PUNCT
inlawrev-18385	1342	5	dividends	dividend	NOUN
inlawrev-18385	1342	6	from	from	ADP
inlawrev-18385	1342	7	investments	investment	NOUN
inlawrev-18385	1342	8	’	'	PUNCT
inlawrev-18385	1342	9	reflects	reflect	VERB
inlawrev-18385	1342	10	the	the	DET
inlawrev-18385	1342	11	distinction	distinction	NOUN
inlawrev-18385	1342	12	between	between	ADP
inlawrev-18385	1342	13	operational	operational	ADJ
inlawrev-18385	1342	14	income	income	NOUN
inlawrev-18385	1342	15	and	and	CCONJ
inlawrev-18385	1342	16	investment	investment	NOUN
inlawrev-18385	1342	17	income	income	NOUN
inlawrev-18385	1342	18	,	,	PUNCT
inlawrev-18385	1342	19	a	a	DET
inlawrev-18385	1342	20	key	key	ADJ
inlawrev-18385	1342	21	constitutional	constitutional	ADJ
inlawrev-18385	1342	22	concept	concept	NOUN
inlawrev-18385	1342	23	in	in	ADP
inlawrev-18385	1342	24	the	the	DET
inlawrev-18385	1342	25	attribution	attribution	NOUN
inlawrev-18385	1342	26	of	of	ADP
inlawrev-18385	1342	27	income	income	NOUN
inlawrev-18385	1342	28	among	among	ADP
inlawrev-18385	1342	29	the	the	DET
inlawrev-18385	1342	30	states	state	NOUN
inlawrev-18385	1342	31	.	.	PUNCT
inlawrev-18385	1343	1	”370	”370	PROPN
inlawrev-18385	1343	2	as	as	ADP
inlawrev-18385	1343	3	such	such	ADJ
inlawrev-18385	1343	4	,	,	PUNCT
inlawrev-18385	1343	5	the	the	DET
inlawrev-18385	1343	6	court	court	NOUN
inlawrev-18385	1343	7	determined	determine	VERB
inlawrev-18385	1343	8	the	the	DET
inlawrev-18385	1343	9	key	key	ADJ
inlawrev-18385	1343	10	question	question	NOUN
inlawrev-18385	1343	11	was	be	AUX
inlawrev-18385	1343	12	whether	whether	SCONJ
inlawrev-18385	1343	13	the	the	DET
inlawrev-18385	1343	14	income	income	NOUN
inlawrev-18385	1343	15	from	from	ADP
inlawrev-18385	1343	16	cellco	cellco	PROPN
inlawrev-18385	1343	17	“	"	PUNCT
inlawrev-18385	1343	18	had	have	VERB
inlawrev-18385	1343	19	the	the	DET
inlawrev-18385	1343	20	character	character	NOUN
inlawrev-18385	1343	21	of	of	ADP
inlawrev-18385	1343	22	operational	operational	ADJ
inlawrev-18385	1343	23	income	income	NOUN
inlawrev-18385	1343	24	or	or	CCONJ
inlawrev-18385	1343	25	investment	investment	NOUN
inlawrev-18385	1343	26	income	income	NOUN
inlawrev-18385	1343	27	because	because	SCONJ
inlawrev-18385	1343	28	if	if	SCONJ
inlawrev-18385	1343	29	it	it	PRON
inlawrev-18385	1343	30	was	be	AUX
inlawrev-18385	1343	31	operational	operational	ADJ
inlawrev-18385	1343	32	income	income	NOUN
inlawrev-18385	1343	33	,	,	PUNCT
inlawrev-18385	1343	34	it	it	PRON
inlawrev-18385	1343	35	was	be	AUX
inlawrev-18385	1343	36	not	not	PART
inlawrev-18385	1343	37	income	income	NOUN
inlawrev-18385	1343	38	in	in	ADP
inlawrev-18385	1343	39	the	the	DET
inlawrev-18385	1343	40	form	form	NOUN
inlawrev-18385	1343	41	of	of	ADP
inlawrev-18385	1343	42	‘	'	PUNCT
inlawrev-18385	1343	43	dividends	dividend	NOUN
inlawrev-18385	1343	44	from	from	ADP
inlawrev-18385	1343	45	investments	investment	NOUN
inlawrev-18385	1343	46	’	'	PUNCT
inlawrev-18385	1343	47	under	under	ADP
inlawrev-18385	1343	48	indiana	indiana	PROPN
inlawrev-18385	1343	49	code	code	PROPN
inlawrev-18385	1344	1	[	[	X
inlawrev-18385	1344	2	section	section	NOUN
inlawrev-18385	1344	3	]	]	PUNCT
inlawrev-18385	1344	4	6	6	NUM
inlawrev-18385	1344	5	-	-	SYM
inlawrev-18385	1344	6	3	3	NUM
inlawrev-18385	1344	7	-	-	PUNCT
inlawrev-18385	1344	8	22(g).”371	22(g).”371	NUM
inlawrev-18385	1344	9	the	the	DET
inlawrev-18385	1344	10	tax	tax	NOUN
inlawrev-18385	1344	11	court	court	NOUN
inlawrev-18385	1344	12	determined	determine	VERB
inlawrev-18385	1344	13	that	that	SCONJ
inlawrev-18385	1344	14	because	because	SCONJ
inlawrev-18385	1344	15	vodafone	vodafone	NOUN
inlawrev-18385	1344	16	was	be	AUX
inlawrev-18385	1344	17	a	a	DET
inlawrev-18385	1344	18	partner	partner	NOUN
inlawrev-18385	1344	19	in	in	ADP
inlawrev-18385	1344	20	cellco	cellco	PROPN
inlawrev-18385	1344	21	,	,	PUNCT
inlawrev-18385	1344	22	a	a	DET
inlawrev-18385	1344	23	general	general	ADJ
inlawrev-18385	1344	24	partnership	partnership	NOUN
inlawrev-18385	1344	25	,	,	PUNCT
inlawrev-18385	1344	26	the	the	DET
inlawrev-18385	1344	27	income	income	NOUN
inlawrev-18385	1344	28	received	receive	VERB
inlawrev-18385	1344	29	from	from	ADP
inlawrev-18385	1344	30	the	the	DET
inlawrev-18385	1344	31	partnership	partnership	NOUN
inlawrev-18385	1344	32	has	have	VERB
inlawrev-18385	1344	33	the	the	DET
inlawrev-18385	1344	34	character	character	NOUN
inlawrev-18385	1344	35	of	of	ADP
inlawrev-18385	1344	36	operational	operational	ADJ
inlawrev-18385	1344	37	income	income	NOUN
inlawrev-18385	1344	38	,	,	PUNCT
inlawrev-18385	1344	39	making	make	VERB
inlawrev-18385	1344	40	vodafone	vodafone	NOUN
inlawrev-18385	1344	41	’s	’s	PART
inlawrev-18385	1344	42	income	income	NOUN
inlawrev-18385	1344	43	not	not	PART
inlawrev-18385	1344	44	income	income	NOUN
inlawrev-18385	1344	45	in	in	ADP
inlawrev-18385	1344	46	the	the	DET
inlawrev-18385	1344	47	form	form	NOUN
inlawrev-18385	1344	48	of	of	ADP
inlawrev-18385	1344	49	363	363	NUM
inlawrev-18385	1344	50	.	.	PUNCT
inlawrev-18385	1345	1	i	i	PRON
inlawrev-18385	1345	2	d.	d.	PROPN
inlawrev-18385	1345	3	at	at	ADP
inlawrev-18385	1345	4	626	626	NUM
inlawrev-18385	1345	5	.	.	PUNCT
inlawrev-18385	1345	6	364	364	NUM
inlawrev-18385	1345	7	.	.	PUNCT
inlawrev-18385	1346	1	i	i	PRON
inlawrev-18385	1346	2	d.	d.	PROPN
inlawrev-18385	1346	3	at	at	ADP
inlawrev-18385	1346	4	627	627	NUM
inlawrev-18385	1346	5	.	.	PUNCT
inlawrev-18385	1347	1	365	365	NUM
inlawrev-18385	1347	2	.	.	PUNCT
inlawrev-18385	1348	1	i	i	PRON
inlawrev-18385	1348	2	d.	d.	PROPN
inlawrev-18385	1348	3	366	366	NUM
inlawrev-18385	1348	4	.	.	PUNCT
inlawrev-18385	1349	1	“	"	PUNCT
inlawrev-18385	1349	2	[	[	X
inlawrev-18385	1349	3	a]djusted	a]djuste	VERB
inlawrev-18385	1349	4	gross	gross	ADJ
inlawrev-18385	1349	5	income	income	NOUN
inlawrev-18385	1349	6	derived	derive	VERB
inlawrev-18385	1349	7	from	from	ADP
inlawrev-18385	1349	8	sources	source	NOUN
inlawrev-18385	1349	9	within	within	ADP
inlawrev-18385	1349	10	indiana	indiana	PROPN
inlawrev-18385	1349	11	”	"	PUNCT
inlawrev-18385	1349	12	meant	mean	VERB
inlawrev-18385	1349	13	:	:	PUNCT
inlawrev-18385	1349	14	“	"	PUNCT
inlawrev-18385	1349	15	(	(	PUNCT
inlawrev-18385	1349	16	1	1	X
inlawrev-18385	1349	17	)	)	PUNCT
inlawrev-18385	1349	18	income	income	NOUN
inlawrev-18385	1349	19	from	from	ADP
inlawrev-18385	1349	20	real	real	ADJ
inlawrev-18385	1349	21	or	or	CCONJ
inlawrev-18385	1349	22	tangible	tangible	ADJ
inlawrev-18385	1349	23	personal	personal	ADJ
inlawrev-18385	1349	24	property	property	NOUN
inlawrev-18385	1349	25	located	locate	VERB
inlawrev-18385	1349	26	in	in	ADP
inlawrev-18385	1349	27	[	[	X
inlawrev-18385	1349	28	indiana	indiana	NOUN
inlawrev-18385	1349	29	]	]	X
inlawrev-18385	1349	30	;	;	PUNCT
inlawrev-18385	1349	31	(	(	PUNCT
inlawrev-18385	1349	32	2	2	X
inlawrev-18385	1349	33	)	)	PUNCT
inlawrev-18385	1349	34	income	income	NOUN
inlawrev-18385	1349	35	from	from	ADP
inlawrev-18385	1349	36	doing	do	VERB
inlawrev-18385	1349	37	business	business	NOUN
inlawrev-18385	1349	38	in	in	ADP
inlawrev-18385	1349	39	[	[	X
inlawrev-18385	1349	40	indiana	indiana	NOUN
inlawrev-18385	1349	41	]	]	X
inlawrev-18385	1349	42	;	;	PUNCT
inlawrev-18385	1349	43	(	(	PUNCT
inlawrev-18385	1349	44	3	3	X
inlawrev-18385	1349	45	)	)	PUNCT
inlawrev-18385	1349	46	income	income	NOUN
inlawrev-18385	1349	47	from	from	ADP
inlawrev-18385	1349	48	a	a	DET
inlawrev-18385	1349	49	trade	trade	NOUN
inlawrev-18385	1349	50	or	or	CCONJ
inlawrev-18385	1349	51	profession	profession	NOUN
inlawrev-18385	1349	52	conducted	conduct	VERB
inlawrev-18385	1349	53	in	in	ADP
inlawrev-18385	1349	54	[	[	X
inlawrev-18385	1349	55	indiana	indiana	NOUN
inlawrev-18385	1349	56	]	]	X
inlawrev-18385	1349	57	;	;	PUNCT
inlawrev-18385	1349	58	(	(	PUNCT
inlawrev-18385	1349	59	4	4	X
inlawrev-18385	1349	60	)	)	PUNCT
inlawrev-18385	1349	61	compensation	compensation	NOUN
inlawrev-18385	1349	62	for	for	ADP
inlawrev-18385	1349	63	labor	labor	NOUN
inlawrev-18385	1349	64	or	or	CCONJ
inlawrev-18385	1349	65	services	service	NOUN
inlawrev-18385	1349	66	rendered	render	VERB
inlawrev-18385	1349	67	within	within	ADP
inlawrev-18385	1349	68	[	[	X
inlawrev-18385	1349	69	indiana	indiana	NOUN
inlawrev-18385	1349	70	]	]	X
inlawrev-18385	1349	71	;	;	PUNCT
inlawrev-18385	1349	72	and	and	CCONJ
inlawrev-18385	1349	73	(	(	PUNCT
inlawrev-18385	1349	74	5	5	X
inlawrev-18385	1349	75	)	)	PUNCT
inlawrev-18385	1349	76	income	income	NOUN
inlawrev-18385	1349	77	from	from	ADP
inlawrev-18385	1349	78	.	.	PUNCT
inlawrev-18385	1349	79	.	.	PUNCT
inlawrev-18385	1349	80	.	.	PUNCT
inlawrev-18385	1350	1	intangible	intangible	ADJ
inlawrev-18385	1350	2	personal	personal	ADJ
inlawrev-18385	1350	3	property	property	NOUN
inlawrev-18385	1350	4	if	if	SCONJ
inlawrev-18385	1350	5	the	the	DET
inlawrev-18385	1350	6	receipt	receipt	NOUN
inlawrev-18385	1350	7	from	from	ADP
inlawrev-18385	1350	8	the	the	DET
inlawrev-18385	1350	9	intangible	intangible	NOUN
inlawrev-18385	1351	1	[	[	X
inlawrev-18385	1351	2	was	be	AUX
inlawrev-18385	1351	3	]	]	X
inlawrev-18385	1351	4	attributable	attributable	ADJ
inlawrev-18385	1351	5	to	to	ADP
inlawrev-18385	1351	6	indiana	indiana	PROPN
inlawrev-18385	1351	7	under	under	ADP
inlawrev-18385	1351	8	[	[	X
inlawrev-18385	1351	9	indiana	indiana	PROPN
inlawrev-18385	1351	10	code	code	PROPN
inlawrev-18385	1351	11	§	§	PROPN
inlawrev-18385	1351	12	6	6	NUM
inlawrev-18385	1351	13	-	-	SYM
inlawrev-18385	1351	14	3	3	NUM
inlawrev-18385	1351	15	-	-	PUNCT
inlawrev-18385	1351	16	2	2	NUM
inlawrev-18385	1351	17	-	-	SYM
inlawrev-18385	1351	18	2.2	2.2	NUM
inlawrev-18385	1351	19	]	]	PUNCT
inlawrev-18385	1351	20	.	.	PUNCT
inlawrev-18385	1351	21	”	"	PUNCT
inlawrev-18385	1352	1	ind	ind	PROPN
inlawrev-18385	1352	2	.	.	PUNCT
inlawrev-18385	1353	1	code	code	PROPN
inlawrev-18385	1353	2	§	§	PROPN
inlawrev-18385	1353	3	6	6	NUM
inlawrev-18385	1353	4	-	-	SYM
inlawrev-18385	1353	5	3	3	NUM
inlawrev-18385	1353	6	-	-	SYM
inlawrev-18385	1353	7	22(a)(1)-(5	22(a)(1)-(5	NUM
inlawrev-18385	1353	8	)	)	PUNCT
inlawrev-18385	1353	9	(	(	PUNCT
inlawrev-18385	1353	10	2005	2005	NUM
inlawrev-18385	1353	11	)	)	PUNCT
inlawrev-18385	1353	12	(	(	PUNCT
inlawrev-18385	1353	13	amended	amend	VERB
inlawrev-18385	1353	14	2011	2011	NUM
inlawrev-18385	1353	15	)	)	PUNCT
inlawrev-18385	1353	16	.	.	PUNCT
inlawrev-18385	1354	1	367	367	NUM
inlawrev-18385	1354	2	.	.	PUNCT
inlawrev-18385	1355	1	vodafone	vodafone	NOUN
inlawrev-18385	1355	2	,	,	PUNCT
inlawrev-18385	1355	3	991	991	NUM
inlawrev-18385	1355	4	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1355	5	at	at	ADP
inlawrev-18385	1355	6	627	627	NUM
inlawrev-18385	1355	7	.	.	PUNCT
inlawrev-18385	1355	8	368	368	NUM
inlawrev-18385	1355	9	.	.	PUNCT
inlawrev-18385	1356	1	ind	ind	PROPN
inlawrev-18385	1356	2	.	.	PUNCT
inlawrev-18385	1357	1	code	code	PROPN
inlawrev-18385	1357	2	§	§	PROPN
inlawrev-18385	1357	3	6	6	NUM
inlawrev-18385	1357	4	-	-	SYM
inlawrev-18385	1357	5	3	3	NUM
inlawrev-18385	1357	6	-	-	PUNCT
inlawrev-18385	1357	7	2	2	NUM
inlawrev-18385	1357	8	-	-	NUM
inlawrev-18385	1357	9	2.2(g	2.2(g	NUM
inlawrev-18385	1357	10	)	)	PUNCT
inlawrev-18385	1357	11	(	(	PUNCT
inlawrev-18385	1357	12	2005	2005	NUM
inlawrev-18385	1357	13	)	)	PUNCT
inlawrev-18385	1357	14	.	.	PUNCT
inlawrev-18385	1358	1	369	369	NUM
inlawrev-18385	1358	2	.	.	PUNCT
inlawrev-18385	1359	1	vodafone	vodafone	NOUN
inlawrev-18385	1359	2	,	,	PUNCT
inlawrev-18385	1359	3	991	991	NUM
inlawrev-18385	1359	4	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1359	5	at	at	ADP
inlawrev-18385	1359	6	628	628	NUM
inlawrev-18385	1359	7	.	.	PUNCT
inlawrev-18385	1360	1	370	370	NUM
inlawrev-18385	1360	2	.	.	PUNCT
inlawrev-18385	1361	1	i	i	PRON
inlawrev-18385	1361	2	d.	d.	PROPN
inlawrev-18385	1361	3	371	371	NUM
inlawrev-18385	1361	4	.	.	PUNCT
inlawrev-18385	1362	1	i	i	PRON
inlawrev-18385	1362	2	d.	d.	PROPN
inlawrev-18385	1362	3	2014	2014	NUM
inlawrev-18385	1362	4	]	]	PUNCT
inlawrev-18385	1362	5	taxation	taxation	NOUN
inlawrev-18385	1362	6	1213	1213	NUM
inlawrev-18385	1362	7	“	"	PUNCT
inlawrev-18385	1362	8	dividends	dividend	NOUN
inlawrev-18385	1362	9	from	from	ADP
inlawrev-18385	1362	10	investment	investment	NOUN
inlawrev-18385	1362	11	”	"	PUNCT
inlawrev-18385	1362	12	under	under	ADP
inlawrev-18385	1362	13	indiana	indiana	PROPN
inlawrev-18385	1362	14	code	code	PROPN
inlawrev-18385	1362	15	section	section	NOUN
inlawrev-18385	1362	16	6	6	NUM
inlawrev-18385	1362	17	-	-	SYM
inlawrev-18385	1362	18	3	3	NUM
inlawrev-18385	1362	19	-	-	PUNCT
inlawrev-18385	1362	20	2	2	NUM
inlawrev-18385	1362	21	-	-	PUNCT
inlawrev-18385	1362	22	2(g).372	2(g).372	NOUN
inlawrev-18385	1362	23	the	the	DET
inlawrev-18385	1362	24	court	court	NOUN
inlawrev-18385	1362	25	further	far	ADV
inlawrev-18385	1362	26	noted	note	VERB
inlawrev-18385	1362	27	vodafone	vodafone	NOUN
inlawrev-18385	1362	28	was	be	AUX
inlawrev-18385	1362	29	not	not	PART
inlawrev-18385	1362	30	a	a	DET
inlawrev-18385	1362	31	“	"	PUNCT
inlawrev-18385	1362	32	passive	passive	ADJ
inlawrev-18385	1362	33	investor	investor	NOUN
inlawrev-18385	1362	34	”	"	PUNCT
inlawrev-18385	1362	35	in	in	ADP
inlawrev-18385	1362	36	cellco	cellco	NOUN
inlawrev-18385	1362	37	,	,	PUNCT
inlawrev-18385	1362	38	contrary	contrary	ADV
inlawrev-18385	1362	39	to	to	ADP
inlawrev-18385	1362	40	vodafone	vodafone	PROPN
inlawrev-18385	1362	41	’s	’s	PART
inlawrev-18385	1362	42	assertion	assertion	NOUN
inlawrev-18385	1362	43	,	,	PUNCT
inlawrev-18385	1362	44	because	because	SCONJ
inlawrev-18385	1362	45	it	it	PRON
inlawrev-18385	1362	46	participated	participate	VERB
inlawrev-18385	1362	47	in	in	ADP
inlawrev-18385	1362	48	cellco	cellco	PROPN
inlawrev-18385	1362	49	’s	’s	PART
inlawrev-18385	1362	50	management	management	NOUN
inlawrev-18385	1362	51	by	by	ADP
inlawrev-18385	1362	52	appointing	appoint	VERB
inlawrev-18385	1362	53	cellco	cellco	NOUN
inlawrev-18385	1362	54	’s	’s	PART
inlawrev-18385	1362	55	chief	chief	ADJ
inlawrev-18385	1362	56	financial	financial	ADJ
inlawrev-18385	1362	57	officer	officer	NOUN
inlawrev-18385	1362	58	and	and	CCONJ
inlawrev-18385	1362	59	it	it	PRON
inlawrev-18385	1362	60	held	hold	VERB
inlawrev-18385	1362	61	certain	certain	ADJ
inlawrev-18385	1362	62	veto	veto	NOUN
inlawrev-18385	1362	63	rights	right	NOUN
inlawrev-18385	1362	64	by	by	ADP
inlawrev-18385	1362	65	which	which	PRON
inlawrev-18385	1362	66	it	it	PRON
inlawrev-18385	1362	67	could	could	AUX
inlawrev-18385	1362	68	block	block	VERB
inlawrev-18385	1362	69	cellco	cellco	VERB
inlawrev-18385	1362	70	from	from	ADP
inlawrev-18385	1362	71	taking	take	VERB
inlawrev-18385	1362	72	specifically	specifically	ADV
inlawrev-18385	1362	73	identified	identify	VERB
inlawrev-18385	1362	74	actions	action	NOUN
inlawrev-18385	1362	75	,	,	PUNCT
inlawrev-18385	1362	76	such	such	ADJ
inlawrev-18385	1362	77	as	as	ADP
inlawrev-18385	1362	78	entering	enter	VERB
inlawrev-18385	1362	79	new	new	ADJ
inlawrev-18385	1362	80	lines	line	NOUN
inlawrev-18385	1362	81	of	of	ADP
inlawrev-18385	1362	82	business.373	business.373	NOUN
inlawrev-18385	1362	83	therefore	therefore	ADV
inlawrev-18385	1362	84	,	,	PUNCT
inlawrev-18385	1362	85	the	the	DET
inlawrev-18385	1362	86	court	court	NOUN
inlawrev-18385	1362	87	concluded	conclude	VERB
inlawrev-18385	1362	88	vodafone	vodafone	PROPN
inlawrev-18385	1362	89	’s	’s	PART
inlawrev-18385	1362	90	income	income	NOUN
inlawrev-18385	1362	91	received	receive	VERB
inlawrev-18385	1362	92	as	as	ADP
inlawrev-18385	1362	93	a	a	DET
inlawrev-18385	1362	94	partner	partner	NOUN
inlawrev-18385	1362	95	of	of	ADP
inlawrev-18385	1362	96	cellco	cellco	NOUN
inlawrev-18385	1362	97	was	be	AUX
inlawrev-18385	1362	98	not	not	PART
inlawrev-18385	1362	99	income	income	NOUN
inlawrev-18385	1362	100	in	in	ADP
inlawrev-18385	1362	101	the	the	DET
inlawrev-18385	1362	102	form	form	NOUN
inlawrev-18385	1362	103	of	of	ADP
inlawrev-18385	1362	104	“	"	PUNCT
inlawrev-18385	1362	105	dividends	dividend	NOUN
inlawrev-18385	1362	106	from	from	ADP
inlawrev-18385	1362	107	investments	investment	NOUN
inlawrev-18385	1362	108	”	"	PUNCT
inlawrev-18385	1362	109	under	under	ADP
inlawrev-18385	1362	110	indiana	indiana	PROPN
inlawrev-18385	1362	111	code	code	PROPN
inlawrev-18385	1362	112	section	section	NOUN
inlawrev-18385	1362	113	6	6	NUM
inlawrev-18385	1362	114	-	-	SYM
inlawrev-18385	1362	115	3	3	NUM
inlawrev-18385	1362	116	-	-	PUNCT
inlawrev-18385	1362	117	2	2	NUM
inlawrev-18385	1362	118	-	-	PUNCT
inlawrev-18385	1362	119	2(g).374	2(g).374	NOUN
inlawrev-18385	1362	120	as	as	ADP
inlawrev-18385	1362	121	such	such	ADJ
inlawrev-18385	1362	122	,	,	PUNCT
inlawrev-18385	1362	123	the	the	DET
inlawrev-18385	1362	124	court	court	NOUN
inlawrev-18385	1362	125	denied	deny	VERB
inlawrev-18385	1362	126	vodafone	vodafone	NOUN
inlawrev-18385	1362	127	’s	’s	PART
inlawrev-18385	1362	128	motion	motion	NOUN
inlawrev-18385	1362	129	for	for	ADP
inlawrev-18385	1362	130	summary	summary	NOUN
inlawrev-18385	1362	131	judgment	judgment	NOUN
inlawrev-18385	1362	132	.	.	PUNCT
inlawrev-18385	1363	1	2	2	X
inlawrev-18385	1363	2	.	.	X
inlawrev-18385	1363	3	united	united	PROPN
inlawrev-18385	1363	4	parcel	parcel	PROPN
inlawrev-18385	1363	5	serv	serv	PROPN
inlawrev-18385	1363	6	.	.	PROPN
inlawrev-18385	1363	7	,	,	PUNCT
inlawrev-18385	1363	8	inc	inc	PROPN
inlawrev-18385	1363	9	.	.	PROPN
inlawrev-18385	1363	10	v.	v.	PROPN
inlawrev-18385	1363	11	indiana	indiana	PROPN
inlawrev-18385	1363	12	department	department	PROPN
inlawrev-18385	1363	13	of	of	ADP
inlawrev-18385	1363	14	state	state	PROPN
inlawrev-18385	1363	15	revenue.375	revenue.375	PROPN
inlawrev-18385	1363	16	—	—	PUNCT
inlawrev-18385	1363	17	united	united	PROPN
inlawrev-18385	1363	18	parcel	parcel	PROPN
inlawrev-18385	1363	19	service	service	PROPN
inlawrev-18385	1363	20	,	,	PUNCT
inlawrev-18385	1363	21	inc	inc	PROPN
inlawrev-18385	1363	22	.	.	PROPN
inlawrev-18385	1363	23	(	(	PUNCT
inlawrev-18385	1363	24	“	"	PUNCT
inlawrev-18385	1363	25	ups	up	NOUN
inlawrev-18385	1363	26	”	"	PUNCT
inlawrev-18385	1363	27	)	)	PUNCT
inlawrev-18385	1363	28	,	,	PUNCT
inlawrev-18385	1363	29	a	a	DET
inlawrev-18385	1363	30	package	package	NOUN
inlawrev-18385	1363	31	delivery	delivery	NOUN
inlawrev-18385	1363	32	company	company	NOUN
inlawrev-18385	1363	33	,	,	PUNCT
inlawrev-18385	1363	34	excluded	exclude	VERB
inlawrev-18385	1363	35	the	the	DET
inlawrev-18385	1363	36	income	income	NOUN
inlawrev-18385	1363	37	of	of	ADP
inlawrev-18385	1363	38	its	its	PRON
inlawrev-18385	1363	39	two	two	NUM
inlawrev-18385	1363	40	foreign	foreign	ADJ
inlawrev-18385	1363	41	reinsurance	reinsurance	NOUN
inlawrev-18385	1363	42	companies	company	NOUN
inlawrev-18385	1363	43	,	,	PUNCT
inlawrev-18385	1363	44	upinsco	upinsco	PROPN
inlawrev-18385	1363	45	,	,	PUNCT
inlawrev-18385	1363	46	inc	inc	PROPN
inlawrev-18385	1363	47	.	.	PROPN
inlawrev-18385	1363	48	and	and	CCONJ
inlawrev-18385	1363	49	ups	up	NOUN
inlawrev-18385	1363	50	re	re	VERB
inlawrev-18385	1363	51	ltd	ltd	PROPN
inlawrev-18385	1363	52	(	(	PUNCT
inlawrev-18385	1363	53	“	"	PUNCT
inlawrev-18385	1363	54	the	the	DET
inlawrev-18385	1363	55	affiliates	affiliate	NOUN
inlawrev-18385	1363	56	”	"	PUNCT
inlawrev-18385	1363	57	)	)	PUNCT
inlawrev-18385	1363	58	,	,	PUNCT
inlawrev-18385	1363	59	on	on	ADP
inlawrev-18385	1363	60	its	its	PRON
inlawrev-18385	1363	61	2001	2001	NUM
inlawrev-18385	1363	62	consolidated	consolidated	PROPN
inlawrev-18385	1363	63	indiana	indiana	PROPN
inlawrev-18385	1363	64	corporate	corporate	ADJ
inlawrev-18385	1363	65	income	income	NOUN
inlawrev-18385	1363	66	tax	tax	NOUN
inlawrev-18385	1363	67	returns.376	returns.376	NOUN
inlawrev-18385	1363	68	ups	up	NOUN
inlawrev-18385	1363	69	also	also	ADV
inlawrev-18385	1363	70	amended	amend	VERB
inlawrev-18385	1363	71	its	its	PRON
inlawrev-18385	1363	72	2000	2000	NUM
inlawrev-18385	1363	73	indiana	indiana	NOUN
inlawrev-18385	1363	74	return	return	NOUN
inlawrev-18385	1363	75	to	to	PART
inlawrev-18385	1363	76	exclude	exclude	VERB
inlawrev-18385	1363	77	the	the	DET
inlawrev-18385	1363	78	income	income	NOUN
inlawrev-18385	1363	79	of	of	ADP
inlawrev-18385	1363	80	the	the	DET
inlawrev-18385	1363	81	affiliates	affiliate	NOUN
inlawrev-18385	1363	82	,	,	PUNCT
inlawrev-18385	1363	83	requesting	request	VERB
inlawrev-18385	1363	84	a	a	DET
inlawrev-18385	1363	85	refund	refund	NOUN
inlawrev-18385	1363	86	in	in	ADP
inlawrev-18385	1363	87	income	income	NOUN
inlawrev-18385	1363	88	tax	tax	NOUN
inlawrev-18385	1363	89	initially	initially	ADV
inlawrev-18385	1363	90	paid	pay	VERB
inlawrev-18385	1363	91	.	.	PUNCT
inlawrev-18385	1364	1	the	the	DET
inlawrev-18385	1364	2	department	department	NOUN
inlawrev-18385	1364	3	audited	audit	VERB
inlawrev-18385	1364	4	ups	up	NOUN
inlawrev-18385	1364	5	’s	’s	PART
inlawrev-18385	1364	6	tax	tax	NOUN
inlawrev-18385	1364	7	returns	return	NOUN
inlawrev-18385	1364	8	and	and	CCONJ
inlawrev-18385	1364	9	disallowed	disallow	VERB
inlawrev-18385	1364	10	ups	up	NOUN
inlawrev-18385	1364	11	’s	’s	PART
inlawrev-18385	1364	12	exclusion	exclusion	NOUN
inlawrev-18385	1364	13	of	of	ADP
inlawrev-18385	1364	14	the	the	DET
inlawrev-18385	1364	15	affiliates	affiliate	NOUN
inlawrev-18385	1364	16	’	'	PUNCT
inlawrev-18385	1364	17	income	income	NOUN
inlawrev-18385	1364	18	,	,	PUNCT
inlawrev-18385	1364	19	denying	deny	VERB
inlawrev-18385	1364	20	ups	up	NOUN
inlawrev-18385	1364	21	’s	’s	PART
inlawrev-18385	1364	22	refund	refund	NOUN
inlawrev-18385	1364	23	and	and	CCONJ
inlawrev-18385	1364	24	issuing	issue	VERB
inlawrev-18385	1364	25	a	a	DET
inlawrev-18385	1364	26	proposed	propose	VERB
inlawrev-18385	1364	27	assessment	assessment	NOUN
inlawrev-18385	1364	28	for	for	ADP
inlawrev-18385	1364	29	underpaid	underpaid	ADJ
inlawrev-18385	1364	30	taxes	taxis	NOUN
inlawrev-18385	1364	31	.	.	PUNCT
inlawrev-18385	1365	1	after	after	ADP
inlawrev-18385	1365	2	protesting	protest	VERB
inlawrev-18385	1365	3	the	the	DET
inlawrev-18385	1365	4	assessment	assessment	NOUN
inlawrev-18385	1365	5	,	,	PUNCT
inlawrev-18385	1365	6	ups	up	NOUN
inlawrev-18385	1365	7	filed	file	VERB
inlawrev-18385	1365	8	an	an	DET
inlawrev-18385	1365	9	appeal	appeal	NOUN
inlawrev-18385	1365	10	with	with	ADP
inlawrev-18385	1365	11	the	the	DET
inlawrev-18385	1365	12	tax	tax	NOUN
inlawrev-18385	1365	13	court	court	NOUN
inlawrev-18385	1365	14	,	,	PUNCT
inlawrev-18385	1365	15	which	which	PRON
inlawrev-18385	1365	16	issued	issue	VERB
inlawrev-18385	1365	17	summary	summary	NOUN
inlawrev-18385	1365	18	judgment	judgment	NOUN
inlawrev-18385	1365	19	in	in	ADP
inlawrev-18385	1365	20	ups	up	NOUN
inlawrev-18385	1365	21	’s	’s	PART
inlawrev-18385	1365	22	favor	favor	NOUN
inlawrev-18385	1365	23	,	,	PUNCT
inlawrev-18385	1365	24	stating	state	VERB
inlawrev-18385	1365	25	because	because	SCONJ
inlawrev-18385	1365	26	ups	up	NOUN
inlawrev-18385	1365	27	was	be	AUX
inlawrev-18385	1365	28	“	"	PUNCT
inlawrev-18385	1365	29	subject	subject	ADJ
inlawrev-18385	1365	30	to	to	ADP
inlawrev-18385	1365	31	”	"	PUNCT
inlawrev-18385	1365	32	the	the	DET
inlawrev-18385	1365	33	premium	premium	NOUN
inlawrev-18385	1365	34	tax	tax	NOUN
inlawrev-18385	1365	35	,	,	PUNCT
inlawrev-18385	1365	36	it	it	PRON
inlawrev-18385	1365	37	was	be	AUX
inlawrev-18385	1365	38	exempt	exempt	ADJ
inlawrev-18385	1365	39	from	from	ADP
inlawrev-18385	1365	40	the	the	DET
inlawrev-18385	1365	41	adjusted	adjust	VERB
inlawrev-18385	1365	42	gross	gross	ADJ
inlawrev-18385	1365	43	income	income	NOUN
inlawrev-18385	1365	44	tax.377	tax.377	NOUN
inlawrev-18385	1365	45	the	the	DET
inlawrev-18385	1365	46	department	department	NOUN
inlawrev-18385	1365	47	appealed	appeal	VERB
inlawrev-18385	1365	48	the	the	DET
inlawrev-18385	1365	49	tax	tax	NOUN
inlawrev-18385	1365	50	court	court	NOUN
inlawrev-18385	1365	51	’s	’s	PART
inlawrev-18385	1365	52	decision	decision	NOUN
inlawrev-18385	1365	53	to	to	ADP
inlawrev-18385	1365	54	the	the	DET
inlawrev-18385	1365	55	indiana	indiana	PROPN
inlawrev-18385	1365	56	supreme	supreme	PROPN
inlawrev-18385	1365	57	court	court	PROPN
inlawrev-18385	1365	58	.	.	PUNCT
inlawrev-18385	1366	1	in	in	ADP
inlawrev-18385	1366	2	june	june	PROPN
inlawrev-18385	1366	3	2012	2012	NUM
inlawrev-18385	1366	4	,	,	PUNCT
inlawrev-18385	1366	5	the	the	DET
inlawrev-18385	1366	6	indiana	indiana	PROPN
inlawrev-18385	1366	7	supreme	supreme	PROPN
inlawrev-18385	1366	8	court	court	PROPN
inlawrev-18385	1366	9	reversed	reverse	VERB
inlawrev-18385	1366	10	the	the	DET
inlawrev-18385	1366	11	tax	tax	NOUN
inlawrev-18385	1366	12	court	court	NOUN
inlawrev-18385	1366	13	's	's	PART
inlawrev-18385	1366	14	grant	grant	NOUN
inlawrev-18385	1366	15	of	of	ADP
inlawrev-18385	1366	16	summary	summary	NOUN
inlawrev-18385	1366	17	judgment	judgment	NOUN
inlawrev-18385	1366	18	to	to	ADP
inlawrev-18385	1366	19	ups	up	NOUN
inlawrev-18385	1366	20	,	,	PUNCT
inlawrev-18385	1366	21	explaining	explain	VERB
inlawrev-18385	1366	22	the	the	DET
inlawrev-18385	1366	23	“	"	PUNCT
inlawrev-18385	1366	24	the	the	DET
inlawrev-18385	1366	25	plain	plain	ADJ
inlawrev-18385	1366	26	language	language	NOUN
inlawrev-18385	1366	27	of	of	ADP
inlawrev-18385	1366	28	indiana	indiana	PROPN
inlawrev-18385	1366	29	code	code	PROPN
inlawrev-18385	1366	30	section	section	NOUN
inlawrev-18385	1366	31	27	27	NUM
inlawrev-18385	1366	32	-	-	SYM
inlawrev-18385	1366	33	1	1	NUM
inlawrev-18385	1366	34	-	-	PUNCT
inlawrev-18385	1366	35	18	18	NUM
inlawrev-18385	1366	36	-	-	SYM
inlawrev-18385	1366	37	2	2	NUM
inlawrev-18385	1366	38	requires	require	VERB
inlawrev-18385	1366	39	that	that	SCONJ
inlawrev-18385	1366	40	all	all	DET
inlawrev-18385	1366	41	insurance	insurance	NOUN
inlawrev-18385	1366	42	companies	company	NOUN
inlawrev-18385	1366	43	—	—	PUNCT
inlawrev-18385	1366	44	like	like	ADP
inlawrev-18385	1366	45	upinsco	upinsco	NOUN
inlawrev-18385	1366	46	and	and	CCONJ
inlawrev-18385	1366	47	ups	up	NOUN
inlawrev-18385	1366	48	re	re	VERB
inlawrev-18385	1366	49	—	—	PUNCT
inlawrev-18385	1366	50	not	not	PART
inlawrev-18385	1366	51	‘	'	PUNCT
inlawrev-18385	1366	52	organized	organize	VERB
inlawrev-18385	1366	53	under	under	ADP
inlawrev-18385	1366	54	the	the	DET
inlawrev-18385	1366	55	laws	law	NOUN
inlawrev-18385	1366	56	of	of	ADP
inlawrev-18385	1366	57	this	this	DET
inlawrev-18385	1366	58	state	state	NOUN
inlawrev-18385	1366	59	’	'	PUNCT
inlawrev-18385	1366	60	must	must	AUX
inlawrev-18385	1366	61	,	,	PUNCT
inlawrev-18385	1366	62	at	at	ADP
inlawrev-18385	1366	63	the	the	DET
inlawrev-18385	1366	64	very	very	ADV
inlawrev-18385	1366	65	least	least	ADJ
inlawrev-18385	1366	66	,	,	PUNCT
inlawrev-18385	1366	67	show	show	VERB
inlawrev-18385	1366	68	they	they	PRON
inlawrev-18385	1366	69	are	be	AUX
inlawrev-18385	1366	70	‘	'	PUNCT
inlawrev-18385	1366	71	doing	do	VERB
inlawrev-18385	1366	72	business	business	NOUN
inlawrev-18385	1366	73	within	within	ADP
inlawrev-18385	1366	74	this	this	DET
inlawrev-18385	1366	75	state	state	NOUN
inlawrev-18385	1366	76	’	'	PUNCT
inlawrev-18385	1366	77	before	before	SCONJ
inlawrev-18385	1366	78	the	the	DET
inlawrev-18385	1366	79	companies	company	NOUN
inlawrev-18385	1366	80	are	be	AUX
inlawrev-18385	1366	81	entitled	entitle	VERB
inlawrev-18385	1366	82	to	to	ADP
inlawrev-18385	1366	83	an	an	DET
inlawrev-18385	1366	84	exemption	exemption	NOUN
inlawrev-18385	1366	85	from	from	ADP
inlawrev-18385	1366	86	adjusted	adjust	VERB
inlawrev-18385	1366	87	gross	gross	ADJ
inlawrev-18385	1366	88	income	income	NOUN
inlawrev-18385	1367	1	[	[	X
inlawrev-18385	1367	2	tax].”378	tax].”378	X
inlawrev-18385	1367	3	the	the	DET
inlawrev-18385	1367	4	indiana	indiana	PROPN
inlawrev-18385	1367	5	supreme	supreme	PROPN
inlawrev-18385	1367	6	court	court	PROPN
inlawrev-18385	1367	7	remanded	remand	VERB
inlawrev-18385	1367	8	the	the	DET
inlawrev-18385	1367	9	case	case	NOUN
inlawrev-18385	1367	10	for	for	ADP
inlawrev-18385	1367	11	further	further	ADJ
inlawrev-18385	1367	12	proceeding	proceeding	NOUN
inlawrev-18385	1367	13	after	after	ADP
inlawrev-18385	1367	14	determining	determine	VERB
inlawrev-18385	1367	15	the	the	DET
inlawrev-18385	1367	16	evidence	evidence	NOUN
inlawrev-18385	1367	17	failed	fail	VERB
inlawrev-18385	1367	18	to	to	PART
inlawrev-18385	1367	19	show	show	VERB
inlawrev-18385	1367	20	whether	whether	SCONJ
inlawrev-18385	1367	21	the	the	DET
inlawrev-18385	1367	22	affiliates	affiliate	NOUN
inlawrev-18385	1367	23	were	be	AUX
inlawrev-18385	1367	24	doing	do	VERB
inlawrev-18385	1367	25	business	business	NOUN
inlawrev-18385	1367	26	within	within	ADP
inlawrev-18385	1367	27	indiana.379	indiana.379	PROPN
inlawrev-18385	1367	28	in	in	ADP
inlawrev-18385	1367	29	april	april	PROPN
inlawrev-18385	1367	30	2013	2013	NUM
inlawrev-18385	1367	31	,	,	PUNCT
inlawrev-18385	1367	32	ups	up	NOUN
inlawrev-18385	1367	33	moved	move	VERB
inlawrev-18385	1367	34	again	again	ADV
inlawrev-18385	1367	35	for	for	ADP
inlawrev-18385	1367	36	summary	summary	NOUN
inlawrev-18385	1367	37	judgment	judgment	NOUN
inlawrev-18385	1367	38	and	and	CCONJ
inlawrev-18385	1367	39	the	the	DET
inlawrev-18385	1367	40	department	department	NOUN
inlawrev-18385	1367	41	filed	file	VERB
inlawrev-18385	1367	42	a	a	DET
inlawrev-18385	1367	43	cross	cross	NOUN
inlawrev-18385	1367	44	motion	motion	NOUN
inlawrev-18385	1367	45	for	for	ADP
inlawrev-18385	1367	46	summary	summary	NOUN
inlawrev-18385	1367	47	judgment	judgment	NOUN
inlawrev-18385	1367	48	.	.	PUNCT
inlawrev-18385	1368	1	in	in	ADP
inlawrev-18385	1368	2	ruling	rule	VERB
inlawrev-18385	1368	3	on	on	ADP
inlawrev-18385	1368	4	the	the	DET
inlawrev-18385	1368	5	motions	motion	NOUN
inlawrev-18385	1368	6	,	,	PUNCT
inlawrev-18385	1368	7	the	the	DET
inlawrev-18385	1368	8	tax	tax	NOUN
inlawrev-18385	1368	9	court	court	NOUN
inlawrev-18385	1368	10	was	be	AUX
inlawrev-18385	1368	11	presented	present	VERB
inlawrev-18385	1368	12	with	with	ADP
inlawrev-18385	1368	13	two	two	NUM
inlawrev-18385	1368	14	questions	question	NOUN
inlawrev-18385	1368	15	to	to	PART
inlawrev-18385	1368	16	resolve	resolve	VERB
inlawrev-18385	1368	17	:	:	PUNCT
inlawrev-18385	1368	18	“	"	PUNCT
inlawrev-18385	1368	19	(	(	PUNCT
inlawrev-18385	1368	20	1	1	X
inlawrev-18385	1368	21	)	)	PUNCT
inlawrev-18385	1368	22	whether	whether	SCONJ
inlawrev-18385	1368	23	foreign	foreign	ADJ
inlawrev-18385	1368	24	reinsurance	reinsurance	NOUN
inlawrev-18385	1368	25	companies	company	NOUN
inlawrev-18385	1368	26	must	must	AUX
inlawrev-18385	1368	27	be	be	AUX
inlawrev-18385	1368	28	physically	physically	ADV
inlawrev-18385	1368	29	present	present	ADJ
inlawrev-18385	1368	30	in	in	ADP
inlawrev-18385	1368	31	indiana	indiana	PROPN
inlawrev-18385	1368	32	to	to	PART
inlawrev-18385	1368	33	satisfy	satisfy	VERB
inlawrev-18385	1368	34	the	the	DET
inlawrev-18385	1368	35	statutory	statutory	ADJ
inlawrev-18385	1368	36	requirement	requirement	NOUN
inlawrev-18385	1368	37	of	of	ADP
inlawrev-18385	1368	38	‘	'	PUNCT
inlawrev-18385	1368	39	doing	do	VERB
inlawrev-18385	1368	40	business	business	NOUN
inlawrev-18385	1368	41	’	'	PUNCT
inlawrev-18385	1368	42	under	under	ADP
inlawrev-18385	1368	43	indiana	indiana	PROPN
inlawrev-18385	1368	44	code	code	PROPN
inlawrev-18385	1369	1	[	[	X
inlawrev-18385	1369	2	section	section	NOUN
inlawrev-18385	1369	3	]	]	PUNCT
inlawrev-18385	1369	4	27	27	NUM
inlawrev-18385	1369	5	-	-	SYM
inlawrev-18385	1369	6	1	1	NUM
inlawrev-18385	1369	7	-	-	PUNCT
inlawrev-18385	1369	8	18	18	NUM
inlawrev-18385	1369	9	-	-	SYM
inlawrev-18385	1369	10	2	2	NUM
inlawrev-18385	1369	11	;	;	PUNCT
inlawrev-18385	1369	12	”	"	PUNCT
inlawrev-18385	1369	13	and	and	CCONJ
inlawrev-18385	1369	14	(	(	PUNCT
inlawrev-18385	1369	15	2	2	X
inlawrev-18385	1369	16	)	)	PUNCT
inlawrev-18385	1369	17	if	if	SCONJ
inlawrev-18385	1369	18	so	so	ADV
inlawrev-18385	1369	19	,	,	PUNCT
inlawrev-18385	1369	20	whether	whether	SCONJ
inlawrev-18385	1369	21	providing	provide	VERB
inlawrev-18385	1369	22	an	an	DET
inlawrev-18385	1369	23	exemption	exemption	NOUN
inlawrev-18385	1369	24	from	from	ADP
inlawrev-18385	1369	25	indiana	indiana	PROPN
inlawrev-18385	1369	26	’s	’s	PART
inlawrev-18385	1369	27	corporate	corporate	ADJ
inlawrev-18385	1369	28	income	income	NOUN
inlawrev-18385	1369	29	tax	tax	NOUN
inlawrev-18385	1369	30	to	to	ADP
inlawrev-18385	1369	31	those	those	DET
inlawrev-18385	1369	32	companies	company	NOUN
inlawrev-18385	1369	33	“	"	PUNCT
inlawrev-18385	1369	34	doing	do	VERB
inlawrev-18385	1369	35	business	business	NOUN
inlawrev-18385	1369	36	”	"	PUNCT
inlawrev-18385	1369	37	in	in	ADP
inlawrev-18385	1369	38	indiana	indiana	PROPN
inlawrev-18385	1369	39	372	372	NUM
inlawrev-18385	1369	40	.	.	PUNCT
inlawrev-18385	1370	1	i	i	PRON
inlawrev-18385	1370	2	d.	d.	PROPN
inlawrev-18385	1370	3	at	at	ADP
inlawrev-18385	1370	4	628	628	NUM
inlawrev-18385	1370	5	-	-	SYM
inlawrev-18385	1370	6	29	29	NUM
inlawrev-18385	1370	7	.	.	PUNCT
inlawrev-18385	1371	1	373	373	NUM
inlawrev-18385	1371	2	.	.	PUNCT
inlawrev-18385	1372	1	i	i	PRON
inlawrev-18385	1372	2	d.	d.	PROPN
inlawrev-18385	1372	3	at	at	ADP
inlawrev-18385	1372	4	629	629	NUM
inlawrev-18385	1372	5	-	-	SYM
inlawrev-18385	1372	6	30	30	NUM
inlawrev-18385	1372	7	.	.	PUNCT
inlawrev-18385	1373	1	374	374	NUM
inlawrev-18385	1373	2	.	.	PUNCT
inlawrev-18385	1374	1	i	i	PRON
inlawrev-18385	1374	2	d.	d.	PROPN
inlawrev-18385	1374	3	at	at	ADP
inlawrev-18385	1374	4	630	630	NUM
inlawrev-18385	1374	5	.	.	PUNCT
inlawrev-18385	1375	1	375	375	NUM
inlawrev-18385	1375	2	.	.	X
inlawrev-18385	1376	1	995	995	NUM
inlawrev-18385	1376	2	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1376	3	20	20	NUM
inlawrev-18385	1376	4	(	(	PUNCT
inlawrev-18385	1376	5	ind	ind	NOUN
inlawrev-18385	1376	6	.	.	PUNCT
inlawrev-18385	1377	1	t.c	t.c	PROPN
inlawrev-18385	1377	2	.	.	PROPN
inlawrev-18385	1377	3	2013	2013	NUM
inlawrev-18385	1377	4	)	)	PUNCT
inlawrev-18385	1377	5	.	.	PUNCT
inlawrev-18385	1378	1	376	376	NUM
inlawrev-18385	1378	2	.	.	PUNCT
inlawrev-18385	1379	1	i	i	PRON
inlawrev-18385	1379	2	d.	d.	PROPN
inlawrev-18385	1379	3	at	at	ADP
inlawrev-18385	1379	4	21	21	NUM
inlawrev-18385	1379	5	.	.	PUNCT
inlawrev-18385	1380	1	377	377	NUM
inlawrev-18385	1380	2	.	.	PUNCT
inlawrev-18385	1381	1	i	i	PRON
inlawrev-18385	1381	2	d.	d.	PROPN
inlawrev-18385	1381	3	378	378	NUM
inlawrev-18385	1381	4	.	.	PUNCT
inlawrev-18385	1382	1	i	i	PRON
inlawrev-18385	1382	2	d.	d.	PROPN
inlawrev-18385	1382	3	at	at	ADP
inlawrev-18385	1382	4	21	21	NUM
inlawrev-18385	1382	5	-	-	SYM
inlawrev-18385	1382	6	22	22	NUM
inlawrev-18385	1382	7	.	.	PUNCT
inlawrev-18385	1383	1	379	379	NUM
inlawrev-18385	1383	2	.	.	PUNCT
inlawrev-18385	1384	1	i	i	PRON
inlawrev-18385	1384	2	d.	d.	PROPN
inlawrev-18385	1384	3	at	at	ADP
inlawrev-18385	1384	4	22	22	NUM
inlawrev-18385	1384	5	.	.	PUNCT
inlawrev-18385	1385	1	1214	1214	NUM
inlawrev-18385	1385	2	indiana	indiana	PROPN
inlawrev-18385	1385	3	law	law	PROPN
inlawrev-18385	1385	4	review	review	NOUN
inlawrev-18385	1385	5	[	[	X
inlawrev-18385	1385	6	vol	vol	NOUN
inlawrev-18385	1385	7	.	.	PUNCT
inlawrev-18385	1386	1	47:1173	47:1173	PROPN
inlawrev-18385	1386	2	violates	violate	VERB
inlawrev-18385	1386	3	the	the	DET
inlawrev-18385	1386	4	commerce	commerce	NOUN
inlawrev-18385	1386	5	clause	clause	NOUN
inlawrev-18385	1386	6	of	of	ADP
inlawrev-18385	1386	7	the	the	DET
inlawrev-18385	1386	8	united	united	PROPN
inlawrev-18385	1386	9	states	states	PROPN
inlawrev-18385	1386	10	constitution.380	constitution.380	VERB
inlawrev-18385	1386	11	first	first	ADV
inlawrev-18385	1386	12	,	,	PUNCT
inlawrev-18385	1386	13	the	the	DET
inlawrev-18385	1386	14	tax	tax	NOUN
inlawrev-18385	1386	15	court	court	NOUN
inlawrev-18385	1386	16	reviewed	review	VERB
inlawrev-18385	1386	17	u.s	u.s	PROPN
inlawrev-18385	1386	18	.	.	PROPN
inlawrev-18385	1386	19	supreme	supreme	PROPN
inlawrev-18385	1386	20	court	court	PROPN
inlawrev-18385	1386	21	case	case	NOUN
inlawrev-18385	1386	22	law	law	NOUN
inlawrev-18385	1386	23	,	,	PUNCT
inlawrev-18385	1386	24	indiana	indiana	PROPN
inlawrev-18385	1386	25	case	case	NOUN
inlawrev-18385	1386	26	law	law	NOUN
inlawrev-18385	1386	27	,	,	PUNCT
inlawrev-18385	1386	28	and	and	CCONJ
inlawrev-18385	1386	29	other	other	ADJ
inlawrev-18385	1386	30	jurisdictions	jurisdiction	NOUN
inlawrev-18385	1386	31	case	case	NOUN
inlawrev-18385	1386	32	law	law	NOUN
inlawrev-18385	1386	33	in	in	ADP
inlawrev-18385	1386	34	determining	determine	VERB
inlawrev-18385	1386	35	a	a	DET
inlawrev-18385	1386	36	physical	physical	ADJ
inlawrev-18385	1386	37	presence	presence	NOUN
inlawrev-18385	1386	38	standard	standard	NOUN
inlawrev-18385	1386	39	applies	apply	VERB
inlawrev-18385	1386	40	for	for	ADP
inlawrev-18385	1386	41	purposes	purpose	NOUN
inlawrev-18385	1386	42	of	of	ADP
inlawrev-18385	1386	43	a	a	DET
inlawrev-18385	1386	44	premiums	premium	NOUN
inlawrev-18385	1386	45	tax.381	tax.381	VERB
inlawrev-18385	1386	46	accordingly	accordingly	ADV
inlawrev-18385	1386	47	,	,	PUNCT
inlawrev-18385	1386	48	the	the	DET
inlawrev-18385	1386	49	tax	tax	NOUN
inlawrev-18385	1386	50	court	court	NOUN
inlawrev-18385	1386	51	“	"	PUNCT
inlawrev-18385	1386	52	conclude[d	conclude[d	PROPN
inlawrev-18385	1386	53	]	]	PUNCT
inlawrev-18385	1386	54	that	that	SCONJ
inlawrev-18385	1386	55	foreign	foreign	ADJ
inlawrev-18385	1386	56	reinsurers	reinsurer	NOUN
inlawrev-18385	1386	57	must	must	AUX
inlawrev-18385	1386	58	be	be	AUX
inlawrev-18385	1386	59	physically	physically	ADV
inlawrev-18385	1386	60	present	present	ADJ
inlawrev-18385	1386	61	in	in	ADP
inlawrev-18385	1386	62	indiana	indiana	PROPN
inlawrev-18385	1386	63	to	to	PART
inlawrev-18385	1386	64	satisfy	satisfy	VERB
inlawrev-18385	1386	65	the	the	DET
inlawrev-18385	1386	66	statutory	statutory	ADJ
inlawrev-18385	1386	67	requirement	requirement	NOUN
inlawrev-18385	1386	68	of	of	ADP
inlawrev-18385	1386	69	‘	'	PUNCT
inlawrev-18385	1386	70	doing	do	VERB
inlawrev-18385	1386	71	business	business	NOUN
inlawrev-18385	1386	72	’	'	PUNCT
inlawrev-18385	1386	73	under	under	ADP
inlawrev-18385	1386	74	indiana	indiana	PROPN
inlawrev-18385	1386	75	code	code	PROPN
inlawrev-18385	1387	1	[	[	X
inlawrev-18385	1387	2	section	section	NOUN
inlawrev-18385	1387	3	]	]	PUNCT
inlawrev-18385	1387	4	27	27	NUM
inlawrev-18385	1387	5	-	-	SYM
inlawrev-18385	1387	6	1	1	NUM
inlawrev-18385	1387	7	-	-	PUNCT
inlawrev-18385	1387	8	18	18	NUM
inlawrev-18385	1387	9	-	-	SYM
inlawrev-18385	1387	10	2.”382	2.”382	NUM
inlawrev-18385	1387	11	next	next	ADV
inlawrev-18385	1387	12	,	,	PUNCT
inlawrev-18385	1387	13	the	the	DET
inlawrev-18385	1387	14	tax	tax	NOUN
inlawrev-18385	1387	15	court	court	NOUN
inlawrev-18385	1387	16	determined	determine	VERB
inlawrev-18385	1387	17	the	the	DET
inlawrev-18385	1387	18	exemption	exemption	NOUN
inlawrev-18385	1387	19	provided	provide	VERB
inlawrev-18385	1387	20	in	in	ADP
inlawrev-18385	1387	21	indiana	indiana	PROPN
inlawrev-18385	1387	22	code	code	PROPN
inlawrev-18385	1387	23	section	section	NOUN
inlawrev-18385	1387	24	6	6	NUM
inlawrev-18385	1387	25	-	-	SYM
inlawrev-18385	1387	26	3	3	NUM
inlawrev-18385	1387	27	-	-	PUNCT
inlawrev-18385	1387	28	2	2	NUM
inlawrev-18385	1387	29	-	-	NUM
inlawrev-18385	1387	30	2.8(4	2.8(4	NUM
inlawrev-18385	1387	31	)	)	PUNCT
inlawrev-18385	1387	32	did	do	AUX
inlawrev-18385	1387	33	not	not	PART
inlawrev-18385	1387	34	violate	violate	VERB
inlawrev-18385	1387	35	the	the	DET
inlawrev-18385	1387	36	commerce	commerce	NOUN
inlawrev-18385	1387	37	clause	clause	NOUN
inlawrev-18385	1387	38	because	because	SCONJ
inlawrev-18385	1387	39	insurance	insurance	NOUN
inlawrev-18385	1387	40	transactions	transaction	NOUN
inlawrev-18385	1387	41	were	be	AUX
inlawrev-18385	1387	42	protected	protect	VERB
inlawrev-18385	1387	43	from	from	ADP
inlawrev-18385	1387	44	commerce	commerce	PROPN
inlawrev-18385	1387	45	clause	clause	NOUN
inlawrev-18385	1387	46	challenges.383	challenges.383	PROPN
inlawrev-18385	1387	47	specifically	specifically	ADV
inlawrev-18385	1387	48	,	,	PUNCT
inlawrev-18385	1387	49	congress	congress	PROPN
inlawrev-18385	1387	50	’s	’s	PART
inlawrev-18385	1387	51	enactment	enactment	NOUN
inlawrev-18385	1387	52	of	of	ADP
inlawrev-18385	1387	53	the	the	DET
inlawrev-18385	1387	54	mccarran	mccarran	NOUN
inlawrev-18385	1387	55	-	-	PUNCT
inlawrev-18385	1387	56	ferguson	ferguson	PROPN
inlawrev-18385	1387	57	act	act	NOUN
inlawrev-18385	1387	58	and	and	CCONJ
inlawrev-18385	1387	59	the	the	DET
inlawrev-18385	1387	60	u.s	u.s	PROPN
inlawrev-18385	1387	61	.	.	PROPN
inlawrev-18385	1387	62	supreme	supreme	PROPN
inlawrev-18385	1387	63	court	court	PROPN
inlawrev-18385	1387	64	’s	’s	PART
inlawrev-18385	1387	65	interpretation	interpretation	NOUN
inlawrev-18385	1387	66	of	of	ADP
inlawrev-18385	1387	67	the	the	DET
inlawrev-18385	1387	68	act	act	NOUN
inlawrev-18385	1387	69	demonstrated	demonstrate	VERB
inlawrev-18385	1387	70	the	the	DET
inlawrev-18385	1387	71	exemption	exemption	NOUN
inlawrev-18385	1387	72	provide	provide	NOUN
inlawrev-18385	1387	73	in	in	ADP
inlawrev-18385	1387	74	indiana	indiana	PROPN
inlawrev-18385	1387	75	code	code	PROPN
inlawrev-18385	1387	76	section	section	NOUN
inlawrev-18385	1387	77	6	6	NUM
inlawrev-18385	1387	78	-	-	SYM
inlawrev-18385	1387	79	3	3	NUM
inlawrev-18385	1387	80	-	-	PUNCT
inlawrev-18385	1387	81	2	2	NUM
inlawrev-18385	1387	82	-	-	NUM
inlawrev-18385	1387	83	2.8(4	2.8(4	NUM
inlawrev-18385	1387	84	)	)	PUNCT
inlawrev-18385	1387	85	is	be	AUX
inlawrev-18385	1387	86	not	not	PART
inlawrev-18385	1387	87	subject	subject	ADJ
inlawrev-18385	1387	88	to	to	ADP
inlawrev-18385	1387	89	commerce	commerce	NOUN
inlawrev-18385	1387	90	clause	clause	NOUN
inlawrev-18385	1387	91	challenges.384	challenges.384	PROPN
inlawrev-18385	1387	92	accordingly	accordingly	ADV
inlawrev-18385	1387	93	,	,	PUNCT
inlawrev-18385	1387	94	the	the	DET
inlawrev-18385	1387	95	tax	tax	NOUN
inlawrev-18385	1387	96	court	court	NOUN
inlawrev-18385	1387	97	denied	deny	VERB
inlawrev-18385	1387	98	ups	up	NOUN
inlawrev-18385	1387	99	’s	’s	PART
inlawrev-18385	1387	100	motion	motion	NOUN
inlawrev-18385	1387	101	for	for	ADP
inlawrev-18385	1387	102	summary	summary	NOUN
inlawrev-18385	1387	103	judgment	judgment	NOUN
inlawrev-18385	1387	104	and	and	CCONJ
inlawrev-18385	1387	105	granted	grant	VERB
inlawrev-18385	1387	106	summary	summary	NOUN
inlawrev-18385	1387	107	judgment	judgment	NOUN
inlawrev-18385	1387	108	to	to	ADP
inlawrev-18385	1387	109	the	the	DET
inlawrev-18385	1387	110	department.385	department.385	NOUN
inlawrev-18385	1387	111	3	3	NUM
inlawrev-18385	1387	112	.	.	PUNCT
inlawrev-18385	1388	1	caterpillar	caterpillar	PROPN
inlawrev-18385	1388	2	,	,	PUNCT
inlawrev-18385	1388	3	inc	inc	PROPN
inlawrev-18385	1388	4	.	.	PROPN
inlawrev-18385	1388	5	v.	v.	PROPN
inlawrev-18385	1388	6	indiana	indiana	PROPN
inlawrev-18385	1388	7	department	department	PROPN
inlawrev-18385	1388	8	of	of	ADP
inlawrev-18385	1388	9	state	state	NOUN
inlawrev-18385	1388	10	revenue.386	revenue.386	VERB
inlawrev-18385	1388	11	—	—	PUNCT
inlawrev-18385	1388	12	this	this	DET
inlawrev-18385	1388	13	case	case	NOUN
inlawrev-18385	1388	14	concerned	concern	VERB
inlawrev-18385	1388	15	the	the	DET
inlawrev-18385	1388	16	proper	proper	ADJ
inlawrev-18385	1388	17	calculation	calculation	NOUN
inlawrev-18385	1388	18	of	of	ADP
inlawrev-18385	1388	19	net	net	ADJ
inlawrev-18385	1388	20	operating	operating	NOUN
inlawrev-18385	1388	21	losses	loss	NOUN
inlawrev-18385	1388	22	(	(	PUNCT
inlawrev-18385	1388	23	nols	nols	PROPN
inlawrev-18385	1388	24	)	)	PUNCT
inlawrev-18385	1388	25	available	available	ADJ
inlawrev-18385	1388	26	for	for	ADP
inlawrev-18385	1388	27	carryover	carryover	NOUN
inlawrev-18385	1388	28	when	when	SCONJ
inlawrev-18385	1388	29	a	a	DET
inlawrev-18385	1388	30	corporation	corporation	NOUN
inlawrev-18385	1388	31	receives	receive	VERB
inlawrev-18385	1388	32	dividend	dividend	NOUN
inlawrev-18385	1388	33	income	income	NOUN
inlawrev-18385	1388	34	from	from	ADP
inlawrev-18385	1388	35	its	its	PRON
inlawrev-18385	1388	36	foreign	foreign	ADJ
inlawrev-18385	1388	37	subsidiaries.387	subsidiaries.387	NOUN
inlawrev-18385	1388	38	caterpillar	caterpillar	NOUN
inlawrev-18385	1388	39	is	be	AUX
inlawrev-18385	1388	40	a	a	DET
inlawrev-18385	1388	41	delaware	delaware	PROPN
inlawrev-18385	1388	42	corporation	corporation	PROPN
inlawrev-18385	1388	43	commercially	commercially	ADV
inlawrev-18385	1388	44	domiciled	domicile	VERB
inlawrev-18385	1388	45	in	in	ADP
inlawrev-18385	1389	1	illinois.388	illinois.388	PROPN
inlawrev-18385	1389	2	caterpillar	caterpillar	ADJ
inlawrev-18385	1389	3	manufactures	manufacture	NOUN
inlawrev-18385	1389	4	construction	construction	NOUN
inlawrev-18385	1389	5	and	and	CCONJ
inlawrev-18385	1389	6	mining	mining	NOUN
inlawrev-18385	1389	7	equipment	equipment	NOUN
inlawrev-18385	1389	8	,	,	PUNCT
inlawrev-18385	1389	9	conducting	conduct	VERB
inlawrev-18385	1389	10	its	its	PRON
inlawrev-18385	1389	11	operations	operation	NOUN
inlawrev-18385	1389	12	from	from	ADP
inlawrev-18385	1389	13	several	several	ADJ
inlawrev-18385	1389	14	international	international	ADJ
inlawrev-18385	1389	15	and	and	CCONJ
inlawrev-18385	1389	16	domestic	domestic	ADJ
inlawrev-18385	1389	17	locations	location	NOUN
inlawrev-18385	1389	18	,	,	PUNCT
inlawrev-18385	1389	19	which	which	PRON
inlawrev-18385	1389	20	includes	include	VERB
inlawrev-18385	1389	21	a	a	DET
inlawrev-18385	1389	22	manufacturing	manufacture	VERB
inlawrev-18385	1389	23	plant	plant	NOUN
inlawrev-18385	1389	24	in	in	ADP
inlawrev-18385	1389	25	lafayette	lafayette	PROPN
inlawrev-18385	1389	26	,	,	PUNCT
inlawrev-18385	1389	27	indiana	indiana	PROPN
inlawrev-18385	1389	28	.	.	PUNCT
inlawrev-18385	1390	1	during	during	ADP
inlawrev-18385	1390	2	2000	2000	NUM
inlawrev-18385	1390	3	through	through	ADP
inlawrev-18385	1390	4	2003	2003	NUM
inlawrev-18385	1390	5	,	,	PUNCT
inlawrev-18385	1390	6	caterpillar	caterpillar	NOUN
inlawrev-18385	1390	7	directly	directly	ADV
inlawrev-18385	1390	8	or	or	CCONJ
inlawrev-18385	1390	9	indirectly	indirectly	ADV
inlawrev-18385	1390	10	owned	own	VERB
inlawrev-18385	1390	11	over	over	ADP
inlawrev-18385	1390	12	250	250	NUM
inlawrev-18385	1390	13	subsidiaries	subsidiary	NOUN
inlawrev-18385	1390	14	.	.	PUNCT
inlawrev-18385	1391	1	caterpillar	caterpillar	PROPN
inlawrev-18385	1391	2	received	receive	VERB
inlawrev-18385	1391	3	dividends	dividend	NOUN
inlawrev-18385	1391	4	from	from	ADP
inlawrev-18385	1391	5	both	both	CCONJ
inlawrev-18385	1391	6	its	its	PRON
inlawrev-18385	1391	7	domestic	domestic	ADJ
inlawrev-18385	1391	8	subsidiaries	subsidiary	NOUN
inlawrev-18385	1391	9	and	and	CCONJ
inlawrev-18385	1391	10	its	its	PRON
inlawrev-18385	1391	11	foreign	foreign	ADJ
inlawrev-18385	1391	12	subsidiaries	subsidiary	NOUN
inlawrev-18385	1391	13	in	in	ADP
inlawrev-18385	1391	14	each	each	PRON
inlawrev-18385	1391	15	of	of	ADP
inlawrev-18385	1391	16	the	the	DET
inlawrev-18385	1391	17	loss	loss	NOUN
inlawrev-18385	1391	18	years	year	NOUN
inlawrev-18385	1391	19	at	at	ADP
inlawrev-18385	1391	20	issue	issue	NOUN
inlawrev-18385	1391	21	.	.	PUNCT
inlawrev-18385	1392	1	when	when	SCONJ
inlawrev-18385	1392	2	caterpillar	caterpillar	PROPN
inlawrev-18385	1392	3	calculated	calculate	VERB
inlawrev-18385	1392	4	its	its	PRON
inlawrev-18385	1392	5	indiana	indiana	PROPN
inlawrev-18385	1392	6	adjusted	adjust	VERB
inlawrev-18385	1392	7	gross	gross	ADJ
inlawrev-18385	1392	8	income	income	NOUN
inlawrev-18385	1392	9	tax	tax	NOUN
inlawrev-18385	1392	10	liability	liability	NOUN
inlawrev-18385	1392	11	for	for	ADP
inlawrev-18385	1392	12	the	the	DET
inlawrev-18385	1392	13	loss	loss	NOUN
inlawrev-18385	1392	14	years	year	NOUN
inlawrev-18385	1392	15	,	,	PUNCT
inlawrev-18385	1392	16	it	it	PRON
inlawrev-18385	1392	17	started	start	VERB
inlawrev-18385	1392	18	with	with	ADP
inlawrev-18385	1392	19	its	its	PRON
inlawrev-18385	1392	20	federal	federal	ADJ
inlawrev-18385	1392	21	taxable	taxable	ADJ
inlawrev-18385	1392	22	income	income	NOUN
inlawrev-18385	1392	23	,	,	PUNCT
inlawrev-18385	1392	24	which	which	PRON
inlawrev-18385	1392	25	did	do	AUX
inlawrev-18385	1392	26	not	not	PART
inlawrev-18385	1392	27	include	include	VERB
inlawrev-18385	1392	28	its	its	PRON
inlawrev-18385	1392	29	u.s	u.s	PROPN
inlawrev-18385	1392	30	.	.	PROPN
inlawrev-18385	1392	31	source	source	NOUN
inlawrev-18385	1392	32	dividends	dividend	NOUN
inlawrev-18385	1392	33	but	but	CCONJ
inlawrev-18385	1392	34	did	do	AUX
inlawrev-18385	1392	35	include	include	VERB
inlawrev-18385	1392	36	its	its	PRON
inlawrev-18385	1392	37	foreign	foreign	ADJ
inlawrev-18385	1392	38	source	source	NOUN
inlawrev-18385	1392	39	dividends	dividend	NOUN
inlawrev-18385	1392	40	(	(	PUNCT
inlawrev-18385	1392	41	fsds	fsds	NOUN
inlawrev-18385	1392	42	)	)	PUNCT
inlawrev-18385	1392	43	.	.	PUNCT
inlawrev-18385	1393	1	as	as	ADP
inlawrev-18385	1393	2	such	such	ADJ
inlawrev-18385	1393	3	,	,	PUNCT
inlawrev-18385	1393	4	caterpillar	caterpillar	PROPN
inlawrev-18385	1393	5	took	take	VERB
inlawrev-18385	1393	6	the	the	DET
inlawrev-18385	1393	7	foreign	foreign	ADJ
inlawrev-18385	1393	8	source	source	NOUN
inlawrev-18385	1393	9	dividend	dividend	NOUN
inlawrev-18385	1393	10	deduction	deduction	NOUN
inlawrev-18385	1393	11	under	under	ADP
inlawrev-18385	1393	12	indiana	indiana	PROPN
inlawrev-18385	1393	13	code	code	PROPN
inlawrev-18385	1393	14	section	section	NOUN
inlawrev-18385	1393	15	6	6	NUM
inlawrev-18385	1393	16	-	-	SYM
inlawrev-18385	1393	17	3	3	NUM
inlawrev-18385	1393	18	-	-	PUNCT
inlawrev-18385	1393	19	2	2	NUM
inlawrev-18385	1393	20	-	-	SYM
inlawrev-18385	1393	21	12	12	NUM
inlawrev-18385	1393	22	and	and	CCONJ
inlawrev-18385	1393	23	reported	report	VERB
inlawrev-18385	1393	24	indiana	indiana	PROPN
inlawrev-18385	1393	25	nols	nols	PROPN
inlawrev-18385	1393	26	on	on	ADP
inlawrev-18385	1393	27	a	a	DET
inlawrev-18385	1393	28	separate	separate	ADJ
inlawrev-18385	1393	29	company	company	NOUN
inlawrev-18385	1393	30	basis	basis	NOUN
inlawrev-18385	1393	31	in	in	ADP
inlawrev-18385	1393	32	each	each	PRON
inlawrev-18385	1393	33	of	of	ADP
inlawrev-18385	1393	34	the	the	DET
inlawrev-18385	1393	35	loss	loss	NOUN
inlawrev-18385	1393	36	years	year	NOUN
inlawrev-18385	1393	37	.	.	PUNCT
inlawrev-18385	1394	1	after	after	ADP
inlawrev-18385	1394	2	an	an	DET
inlawrev-18385	1394	3	audit	audit	NOUN
inlawrev-18385	1394	4	by	by	ADP
inlawrev-18385	1394	5	the	the	DET
inlawrev-18385	1394	6	department	department	NOUN
inlawrev-18385	1394	7	,	,	PUNCT
inlawrev-18385	1394	8	it	it	PRON
inlawrev-18385	1394	9	was	be	AUX
inlawrev-18385	1394	10	determined	determine	VERB
inlawrev-18385	1394	11	caterpillar	caterpillar	NOUN
inlawrev-18385	1394	12	's	's	PART
inlawrev-18385	1394	13	indiana	indiana	PROPN
inlawrev-18385	1394	14	nol	nol	PROPN
inlawrev-18385	1394	15	deductions	deduction	NOUN
inlawrev-18385	1394	16	were	be	AUX
inlawrev-18385	1394	17	inaccurate	inaccurate	ADJ
inlawrev-18385	1394	18	because	because	SCONJ
inlawrev-18385	1394	19	they	they	PRON
inlawrev-18385	1394	20	deducted	deduct	VERB
inlawrev-18385	1394	21	caterpillar	caterpillar	NOUN
inlawrev-18385	1394	22	's	's	PART
inlawrev-18385	1394	23	fsd	fsd	PROPN
inlawrev-18385	1394	24	income	income	NOUN
inlawrev-18385	1394	25	.	.	PUNCT
inlawrev-18385	1395	1	the	the	DET
inlawrev-18385	1395	2	department	department	NOUN
inlawrev-18385	1395	3	recalculated	recalculate	VERB
inlawrev-18385	1395	4	caterpillar	caterpillar	PROPN
inlawrev-18385	1395	5	’s	’s	PART
inlawrev-18385	1395	6	nols	nols	PROPN
inlawrev-18385	1395	7	for	for	ADP
inlawrev-18385	1395	8	the	the	DET
inlawrev-18385	1395	9	loss	loss	NOUN
inlawrev-18385	1395	10	years	year	NOUN
inlawrev-18385	1395	11	at	at	ADP
inlawrev-18385	1395	12	issue	issue	NOUN
inlawrev-18385	1395	13	by	by	ADP
inlawrev-18385	1395	14	adding	add	VERB
inlawrev-18385	1395	15	back	back	ADP
inlawrev-18385	1395	16	the	the	DET
inlawrev-18385	1395	17	fsd	fsd	PROPN
inlawrev-18385	1395	18	income	income	NOUN
inlawrev-18385	1395	19	,	,	PUNCT
inlawrev-18385	1395	20	which	which	PRON
inlawrev-18385	1395	21	reduced	reduce	VERB
inlawrev-18385	1395	22	the	the	DET
inlawrev-18385	1395	23	nol	nol	NOUN
inlawrev-18385	1395	24	amount	amount	NOUN
inlawrev-18385	1395	25	available	available	ADJ
inlawrev-18385	1395	26	for	for	ADP
inlawrev-18385	1395	27	carryback	carryback	NOUN
inlawrev-18385	1395	28	and	and	CCONJ
inlawrev-18385	1395	29	carryforward.389	carryforward.389	PROPN
inlawrev-18385	1395	30	caterpillar	caterpillar	PROPN
inlawrev-18385	1395	31	protested	protest	VERB
inlawrev-18385	1395	32	the	the	DET
inlawrev-18385	1395	33	recalculation	recalculation	NOUN
inlawrev-18385	1395	34	and	and	CCONJ
inlawrev-18385	1395	35	the	the	DET
inlawrev-18385	1395	36	department	department	NOUN
inlawrev-18385	1395	37	issued	issue	VERB
inlawrev-18385	1395	38	380	380	NUM
inlawrev-18385	1395	39	.	.	PUNCT
inlawrev-18385	1396	1	i	i	PRON
inlawrev-18385	1396	2	d.	d.	PROPN
inlawrev-18385	1396	3	at	at	ADP
inlawrev-18385	1396	4	21	21	NUM
inlawrev-18385	1396	5	.	.	PUNCT
inlawrev-18385	1397	1	381	381	NUM
inlawrev-18385	1397	2	.	.	PUNCT
inlawrev-18385	1398	1	i	i	PRON
inlawrev-18385	1398	2	d.	d.	PROPN
inlawrev-18385	1398	3	at	at	ADP
inlawrev-18385	1398	4	23	23	NUM
inlawrev-18385	1398	5	-	-	SYM
inlawrev-18385	1398	6	24	24	NUM
inlawrev-18385	1398	7	.	.	PUNCT
inlawrev-18385	1399	1	382	382	NUM
inlawrev-18385	1399	2	.	.	PUNCT
inlawrev-18385	1400	1	i	i	PRON
inlawrev-18385	1400	2	d.	d.	PROPN
inlawrev-18385	1400	3	at	at	ADP
inlawrev-18385	1400	4	24	24	NUM
inlawrev-18385	1400	5	.	.	PUNCT
inlawrev-18385	1400	6	383	383	NUM
inlawrev-18385	1400	7	.	.	PUNCT
inlawrev-18385	1401	1	i	i	PRON
inlawrev-18385	1401	2	d.	d.	PROPN
inlawrev-18385	1401	3	at	at	ADP
inlawrev-18385	1401	4	24	24	NUM
inlawrev-18385	1401	5	-	-	SYM
inlawrev-18385	1401	6	26	26	NUM
inlawrev-18385	1401	7	.	.	PUNCT
inlawrev-18385	1402	1	384	384	NUM
inlawrev-18385	1402	2	.	.	PUNCT
inlawrev-18385	1403	1	i	i	PRON
inlawrev-18385	1403	2	d.	d.	PROPN
inlawrev-18385	1403	3	at	at	ADP
inlawrev-18385	1403	4	25	25	NUM
inlawrev-18385	1403	5	-	-	SYM
inlawrev-18385	1403	6	26	26	NUM
inlawrev-18385	1403	7	.	.	PUNCT
inlawrev-18385	1404	1	385	385	NUM
inlawrev-18385	1404	2	.	.	PUNCT
inlawrev-18385	1405	1	i	i	PRON
inlawrev-18385	1405	2	d.	d.	PROPN
inlawrev-18385	1405	3	at	at	ADP
inlawrev-18385	1405	4	26	26	NUM
inlawrev-18385	1405	5	.	.	PUNCT
inlawrev-18385	1406	1	386	386	NUM
inlawrev-18385	1406	2	.	.	PUNCT
inlawrev-18385	1406	3	988	988	NUM
inlawrev-18385	1406	4	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1406	5	1269	1269	NUM
inlawrev-18385	1406	6	(	(	PUNCT
inlawrev-18385	1406	7	ind	ind	NOUN
inlawrev-18385	1406	8	.	.	PUNCT
inlawrev-18385	1407	1	t.c	t.c	PROPN
inlawrev-18385	1407	2	.	.	PROPN
inlawrev-18385	1407	3	2013	2013	NUM
inlawrev-18385	1407	4	)	)	PUNCT
inlawrev-18385	1407	5	,	,	PUNCT
inlawrev-18385	1407	6	trans	trans	PROPN
inlawrev-18385	1407	7	.	.	PROPN
inlawrev-18385	1407	8	granted	grant	VERB
inlawrev-18385	1407	9	,	,	PUNCT
inlawrev-18385	1407	10	opinion	opinion	NOUN
inlawrev-18385	1407	11	vacated	vacate	VERB
inlawrev-18385	1407	12	,	,	PUNCT
inlawrev-18385	1407	13	2014	2014	NUM
inlawrev-18385	1407	14	wl	wl	SYM
inlawrev-18385	1407	15	519607	519607	NUM
inlawrev-18385	1407	16	(	(	PUNCT
inlawrev-18385	1407	17	ind	ind	PROPN
inlawrev-18385	1407	18	.	.	PUNCT
inlawrev-18385	1408	1	feb	feb	PROPN
inlawrev-18385	1408	2	.	.	PROPN
inlawrev-18385	1408	3	6	6	NUM
inlawrev-18385	1408	4	,	,	PUNCT
inlawrev-18385	1408	5	2014	2014	NUM
inlawrev-18385	1408	6	)	)	PUNCT
inlawrev-18385	1408	7	.	.	PUNCT
inlawrev-18385	1409	1	387	387	X
inlawrev-18385	1409	2	.	.	PUNCT
inlawrev-18385	1410	1	i	i	PRON
inlawrev-18385	1410	2	d.	d.	PROPN
inlawrev-18385	1410	3	at	at	ADP
inlawrev-18385	1410	4	1269	1269	NUM
inlawrev-18385	1410	5	-	-	SYM
inlawrev-18385	1410	6	70	70	NUM
inlawrev-18385	1410	7	.	.	PUNCT
inlawrev-18385	1411	1	388	388	NUM
inlawrev-18385	1411	2	.	.	PUNCT
inlawrev-18385	1412	1	i	i	PRON
inlawrev-18385	1412	2	d.	d.	PROPN
inlawrev-18385	1412	3	at	at	ADP
inlawrev-18385	1412	4	1270	1270	NUM
inlawrev-18385	1412	5	.	.	PUNCT
inlawrev-18385	1413	1	389	389	NUM
inlawrev-18385	1413	2	.	.	PUNCT
inlawrev-18385	1414	1	i	i	PRON
inlawrev-18385	1414	2	d.	d.	PROPN
inlawrev-18385	1414	3	2014	2014	NUM
inlawrev-18385	1414	4	]	]	PUNCT
inlawrev-18385	1415	1	taxation	taxation	NOUN
inlawrev-18385	1415	2	1215	1215	NUM
inlawrev-18385	1415	3	its	its	PRON
inlawrev-18385	1415	4	letter	letter	NOUN
inlawrev-18385	1415	5	of	of	ADP
inlawrev-18385	1415	6	findings	finding	NOUN
inlawrev-18385	1415	7	denying	deny	VERB
inlawrev-18385	1415	8	caterpillar	caterpillar	NOUN
inlawrev-18385	1415	9	’s	’s	PART
inlawrev-18385	1415	10	protest.390	protest.390	ADJ
inlawrev-18385	1415	11	caterpillar	caterpillar	PROPN
inlawrev-18385	1415	12	appealed	appeal	VERB
inlawrev-18385	1415	13	to	to	ADP
inlawrev-18385	1415	14	the	the	DET
inlawrev-18385	1415	15	tax	tax	NOUN
inlawrev-18385	1415	16	court	court	NOUN
inlawrev-18385	1415	17	and	and	CCONJ
inlawrev-18385	1415	18	moved	move	VERB
inlawrev-18385	1415	19	for	for	ADP
inlawrev-18385	1415	20	summary	summary	NOUN
inlawrev-18385	1415	21	judgment.391	judgment.391	PROPN
inlawrev-18385	1415	22	the	the	DET
inlawrev-18385	1415	23	department	department	NOUN
inlawrev-18385	1415	24	subsequently	subsequently	ADV
inlawrev-18385	1415	25	filed	file	VERB
inlawrev-18385	1415	26	a	a	DET
inlawrev-18385	1415	27	cross	cross	NOUN
inlawrev-18385	1415	28	-	-	NOUN
inlawrev-18385	1415	29	motion	motion	NOUN
inlawrev-18385	1415	30	for	for	ADP
inlawrev-18385	1415	31	summary	summary	NOUN
inlawrev-18385	1415	32	judgment	judgment	NOUN
inlawrev-18385	1415	33	.	.	PUNCT
inlawrev-18385	1416	1	on	on	ADP
inlawrev-18385	1416	2	appeal	appeal	NOUN
inlawrev-18385	1416	3	,	,	PUNCT
inlawrev-18385	1416	4	the	the	DET
inlawrev-18385	1416	5	only	only	ADJ
inlawrev-18385	1416	6	dispute	dispute	NOUN
inlawrev-18385	1416	7	was	be	AUX
inlawrev-18385	1416	8	whether	whether	SCONJ
inlawrev-18385	1416	9	the	the	DET
inlawrev-18385	1416	10	deduction	deduction	NOUN
inlawrev-18385	1416	11	of	of	ADP
inlawrev-18385	1416	12	fsds	fsds	NOUN
inlawrev-18385	1416	13	under	under	ADP
inlawrev-18385	1416	14	the	the	DET
inlawrev-18385	1416	15	fsd	fsd	PROPN
inlawrev-18385	1416	16	statute	statute	PROPN
inlawrev-18385	1416	17	applies	apply	VERB
inlawrev-18385	1416	18	when	when	SCONJ
inlawrev-18385	1416	19	calculating	calculate	VERB
inlawrev-18385	1416	20	indiana	indiana	PROPN
inlawrev-18385	1416	21	nols	nols	PROPN
inlawrev-18385	1416	22	under	under	ADP
inlawrev-18385	1416	23	the	the	DET
inlawrev-18385	1416	24	nol	nol	NOUN
inlawrev-18385	1416	25	statute.392	statute.392	NOUN
inlawrev-18385	1416	26	the	the	DET
inlawrev-18385	1416	27	department	department	NOUN
inlawrev-18385	1416	28	claimed	claim	VERB
inlawrev-18385	1416	29	“	"	PUNCT
inlawrev-18385	1416	30	caterpillar	caterpillar	NOUN
inlawrev-18385	1416	31	was	be	AUX
inlawrev-18385	1416	32	not	not	PART
inlawrev-18385	1416	33	entitled	entitle	VERB
inlawrev-18385	1416	34	to	to	PART
inlawrev-18385	1416	35	deduct	deduct	VERB
inlawrev-18385	1416	36	its	its	PRON
inlawrev-18385	1416	37	fsds	fsds	NOUN
inlawrev-18385	1416	38	in	in	ADP
inlawrev-18385	1416	39	calculating	calculate	VERB
inlawrev-18385	1416	40	its	its	PRON
inlawrev-18385	1416	41	indiana	indiana	PROPN
inlawrev-18385	1416	42	nols	nols	PROPN
inlawrev-18385	1416	43	because	because	SCONJ
inlawrev-18385	1416	44	the	the	DET
inlawrev-18385	1416	45	nol	nol	PROPN
inlawrev-18385	1416	46	statute	statute	NOUN
inlawrev-18385	1416	47	neither	neither	CCONJ
inlawrev-18385	1416	48	expressly	expressly	ADV
inlawrev-18385	1416	49	incorporates	incorporate	VERB
inlawrev-18385	1416	50	the	the	DET
inlawrev-18385	1416	51	fsd	fsd	PROPN
inlawrev-18385	1416	52	statute	statute	NOUN
inlawrev-18385	1416	53	nor	nor	CCONJ
inlawrev-18385	1416	54	specifically	specifically	ADV
inlawrev-18385	1416	55	references	reference	NOUN
inlawrev-18385	1416	56	deducting	deduct	VERB
inlawrev-18385	1416	57	fsds	fsds	NOUN
inlawrev-18385	1416	58	as	as	ADP
inlawrev-18385	1416	59	a	a	DET
inlawrev-18385	1416	60	modification	modification	NOUN
inlawrev-18385	1416	61	in	in	ADP
inlawrev-18385	1416	62	indiana	indiana	PROPN
inlawrev-18385	1416	63	code	code	PROPN
inlawrev-18385	1417	1	[	[	X
inlawrev-18385	1417	2	section	section	NOUN
inlawrev-18385	1417	3	]	]	PUNCT
inlawrev-18385	1417	4	6	6	NUM
inlawrev-18385	1417	5	-	-	SYM
inlawrev-18385	1417	6	3	3	NUM
inlawrev-18385	1417	7	-	-	PUNCT
inlawrev-18385	1417	8	1	1	NUM
inlawrev-18385	1417	9	-	-	PUNCT
inlawrev-18385	1417	10	3.5.”393	3.5.”393	NUM
inlawrev-18385	1417	11	conversely	conversely	ADV
inlawrev-18385	1417	12	,	,	PUNCT
inlawrev-18385	1417	13	caterpillar	caterpillar	PROPN
inlawrev-18385	1417	14	argued	argue	VERB
inlawrev-18385	1417	15	“	"	PUNCT
inlawrev-18385	1417	16	the	the	DET
inlawrev-18385	1417	17	method	method	NOUN
inlawrev-18385	1417	18	of	of	ADP
inlawrev-18385	1417	19	calculating	calculate	VERB
inlawrev-18385	1417	20	indiana	indiana	PROPN
inlawrev-18385	1417	21	nols	nols	PROPN
inlawrev-18385	1417	22	necessarily	necessarily	ADV
inlawrev-18385	1417	23	triggered	trigger	VERB
inlawrev-18385	1417	24	the	the	DET
inlawrev-18385	1417	25	statutory	statutory	ADJ
inlawrev-18385	1417	26	deduction	deduction	NOUN
inlawrev-18385	1417	27	of	of	ADP
inlawrev-18385	1417	28	fsds	fsds	NOUN
inlawrev-18385	1417	29	because	because	SCONJ
inlawrev-18385	1417	30	its	its	PRON
inlawrev-18385	1417	31	fsd	fsd	PROPN
inlawrev-18385	1417	32	income	income	NOUN
inlawrev-18385	1417	33	was	be	AUX
inlawrev-18385	1417	34	included	include	VERB
inlawrev-18385	1417	35	in	in	ADP
inlawrev-18385	1417	36	its	its	PRON
inlawrev-18385	1417	37	adjusted	adjust	VERB
inlawrev-18385	1417	38	gross	gross	ADJ
inlawrev-18385	1417	39	income	income	NOUN
inlawrev-18385	1417	40	in	in	ADP
inlawrev-18385	1417	41	calculating	calculate	VERB
inlawrev-18385	1417	42	its	its	PRON
inlawrev-18385	1417	43	indiana	indiana	PROPN
inlawrev-18385	1417	44	nol	nol	NOUN
inlawrev-18385	1417	45	for	for	ADP
inlawrev-18385	1417	46	each	each	PRON
inlawrev-18385	1417	47	of	of	ADP
inlawrev-18385	1417	48	the	the	DET
inlawrev-18385	1417	49	loss	loss	NOUN
inlawrev-18385	1417	50	years	year	NOUN
inlawrev-18385	1417	51	.	.	PUNCT
inlawrev-18385	1417	52	”394	”394	PUNCT
inlawrev-18385	1418	1	the	the	DET
inlawrev-18385	1418	2	tax	tax	NOUN
inlawrev-18385	1418	3	court	court	NOUN
inlawrev-18385	1418	4	determined	determine	VERB
inlawrev-18385	1418	5	it	it	PRON
inlawrev-18385	1418	6	must	must	AUX
inlawrev-18385	1418	7	answer	answer	VERB
inlawrev-18385	1418	8	two	two	NUM
inlawrev-18385	1418	9	questions	question	NOUN
inlawrev-18385	1418	10	to	to	PART
inlawrev-18385	1418	11	determine	determine	VERB
inlawrev-18385	1418	12	whether	whether	SCONJ
inlawrev-18385	1418	13	deduction	deduction	NOUN
inlawrev-18385	1418	14	of	of	ADP
inlawrev-18385	1418	15	fsd	fsd	PROPN
inlawrev-18385	1418	16	income	income	NOUN
inlawrev-18385	1418	17	is	be	AUX
inlawrev-18385	1418	18	proper	proper	ADJ
inlawrev-18385	1418	19	in	in	ADP
inlawrev-18385	1418	20	calculating	calculate	VERB
inlawrev-18385	1418	21	indiana	indiana	PROPN
inlawrev-18385	1418	22	nols	nols	PROPN
inlawrev-18385	1418	23	:	:	PUNCT
inlawrev-18385	1418	24	(	(	PUNCT
inlawrev-18385	1418	25	1	1	X
inlawrev-18385	1418	26	)	)	PUNCT
inlawrev-18385	1418	27	“	"	PUNCT
inlawrev-18385	1418	28	is	be	AUX
inlawrev-18385	1418	29	‘	'	PUNCT
inlawrev-18385	1418	30	adjusted	adjusted	ADJ
inlawrev-18385	1418	31	gross	gross	ADJ
inlawrev-18385	1418	32	income	income	NOUN
inlawrev-18385	1418	33	’	'	PUNCT
inlawrev-18385	1418	34	a	a	DET
inlawrev-18385	1418	35	component	component	NOUN
inlawrev-18385	1418	36	of	of	ADP
inlawrev-18385	1418	37	the	the	DET
inlawrev-18385	1418	38	indiana	indiana	PROPN
inlawrev-18385	1418	39	nol	nol	PROPN
inlawrev-18385	1418	40	statute	statute	NOUN
inlawrev-18385	1418	41	and	and	CCONJ
inlawrev-18385	1418	42	,	,	PUNCT
inlawrev-18385	1418	43	if	if	SCONJ
inlawrev-18385	1418	44	so	so	ADV
inlawrev-18385	1418	45	,	,	PUNCT
inlawrev-18385	1418	46	(	(	PUNCT
inlawrev-18385	1418	47	2	2	X
inlawrev-18385	1418	48	)	)	PUNCT
inlawrev-18385	1418	49	is	be	AUX
inlawrev-18385	1418	50	caterpillar	caterpillar	NOUN
inlawrev-18385	1418	51	's	's	PART
inlawrev-18385	1418	52	fsd	fsd	PROPN
inlawrev-18385	1418	53	income	income	NOUN
inlawrev-18385	1418	54	included	include	VERB
inlawrev-18385	1418	55	in	in	ADP
inlawrev-18385	1418	56	that	that	DET
inlawrev-18385	1418	57	adjusted	adjust	VERB
inlawrev-18385	1418	58	gross	gross	ADJ
inlawrev-18385	1418	59	income	income	NOUN
inlawrev-18385	1418	60	.	.	PUNCT
inlawrev-18385	1418	61	”395	”395	PUNCT
inlawrev-18385	1419	1	although	although	SCONJ
inlawrev-18385	1419	2	“	"	PUNCT
inlawrev-18385	1419	3	adjusted	adjusted	ADJ
inlawrev-18385	1419	4	gross	gross	ADJ
inlawrev-18385	1419	5	income	income	NOUN
inlawrev-18385	1419	6	”	"	PUNCT
inlawrev-18385	1419	7	does	do	AUX
inlawrev-18385	1419	8	not	not	PART
inlawrev-18385	1419	9	appeal	appeal	VERB
inlawrev-18385	1419	10	in	in	ADP
inlawrev-18385	1419	11	the	the	DET
inlawrev-18385	1419	12	indiana	indiana	PROPN
inlawrev-18385	1419	13	nol	nol	PROPN
inlawrev-18385	1419	14	statute	statute	PROPN
inlawrev-18385	1419	15	,	,	PUNCT
inlawrev-18385	1419	16	the	the	DET
inlawrev-18385	1419	17	tax	tax	NOUN
inlawrev-18385	1419	18	court	court	NOUN
inlawrev-18385	1419	19	determined	determine	VERB
inlawrev-18385	1419	20	the	the	DET
inlawrev-18385	1419	21	components	component	NOUN
inlawrev-18385	1419	22	of	of	ADP
inlawrev-18385	1419	23	the	the	DET
inlawrev-18385	1419	24	nol	nol	NOUN
inlawrev-18385	1419	25	calculation	calculation	NOUN
inlawrev-18385	1419	26	established	establish	VERB
inlawrev-18385	1419	27	its	its	PRON
inlawrev-18385	1419	28	presence.396	presence.396	NOUN
inlawrev-18385	1419	29	specifically	specifically	ADV
inlawrev-18385	1419	30	,	,	PUNCT
inlawrev-18385	1419	31	indiana	indiana	PROPN
inlawrev-18385	1419	32	code	code	PROPN
inlawrev-18385	1419	33	section	section	NOUN
inlawrev-18385	1419	34	6	6	NUM
inlawrev-18385	1419	35	-	-	SYM
inlawrev-18385	1419	36	3	3	NUM
inlawrev-18385	1419	37	-	-	PUNCT
inlawrev-18385	1419	38	1	1	NUM
inlawrev-18385	1419	39	-	-	NUM
inlawrev-18385	1419	40	3.5(b	3.5(b	NUM
inlawrev-18385	1419	41	)	)	PUNCT
inlawrev-18385	1419	42	provides	provide	VERB
inlawrev-18385	1419	43	that	that	SCONJ
inlawrev-18385	1419	44	a	a	DET
inlawrev-18385	1419	45	corporation	corporation	NOUN
inlawrev-18385	1419	46	's	's	PART
inlawrev-18385	1419	47	adjusted	adjust	VERB
inlawrev-18385	1419	48	gross	gross	ADJ
inlawrev-18385	1419	49	income	income	NOUN
inlawrev-18385	1419	50	“	"	PUNCT
inlawrev-18385	1419	51	is	be	AUX
inlawrev-18385	1419	52	the	the	DET
inlawrev-18385	1419	53	same	same	ADJ
inlawrev-18385	1419	54	as	as	ADP
inlawrev-18385	1419	55	‘	'	PUNCT
inlawrev-18385	1419	56	[	[	X
inlawrev-18385	1419	57	federal	federal	ADJ
inlawrev-18385	1419	58	]	]	X
inlawrev-18385	1419	59	taxable	taxable	ADJ
inlawrev-18385	1419	60	income	income	NOUN
inlawrev-18385	1419	61	’	'	PUNCT
inlawrev-18385	1419	62	as	as	SCONJ
inlawrev-18385	1419	63	modified	modify	VERB
inlawrev-18385	1419	64	under	under	ADP
inlawrev-18385	1419	65	indiana	indiana	PROPN
inlawrev-18385	1419	66	code	code	PROPN
inlawrev-18385	1420	1	[	[	X
inlawrev-18385	1420	2	section	section	NOUN
inlawrev-18385	1420	3	]	]	PUNCT
inlawrev-18385	1420	4	6	6	NUM
inlawrev-18385	1420	5	-	-	SYM
inlawrev-18385	1420	6	3	3	NUM
inlawrev-18385	1420	7	-	-	PUNCT
inlawrev-18385	1420	8	1	1	NUM
inlawrev-18385	1420	9	-	-	PUNCT
inlawrev-18385	1420	10	3.5.”397	3.5.”397	NUM
inlawrev-18385	1420	11	as	as	ADP
inlawrev-18385	1420	12	such	such	ADJ
inlawrev-18385	1420	13	,	,	PUNCT
inlawrev-18385	1420	14	the	the	DET
inlawrev-18385	1420	15	tax	tax	NOUN
inlawrev-18385	1420	16	court	court	NOUN
inlawrev-18385	1420	17	determined	determine	VERB
inlawrev-18385	1420	18	“	"	PUNCT
inlawrev-18385	1420	19	adjusted	adjusted	ADJ
inlawrev-18385	1420	20	gross	gross	ADJ
inlawrev-18385	1420	21	income	income	NOUN
inlawrev-18385	1420	22	”	"	PUNCT
inlawrev-18385	1420	23	is	be	AUX
inlawrev-18385	1420	24	a	a	DET
inlawrev-18385	1420	25	component	component	NOUN
inlawrev-18385	1420	26	of	of	ADP
inlawrev-18385	1420	27	the	the	DET
inlawrev-18385	1420	28	indiana	indiana	PROPN
inlawrev-18385	1420	29	nol	nol	PROPN
inlawrev-18385	1420	30	statute	statute	PROPN
inlawrev-18385	1420	31	if	if	SCONJ
inlawrev-18385	1420	32	the	the	DET
inlawrev-18385	1420	33	calculation	calculation	NOUN
inlawrev-18385	1420	34	includes	include	VERB
inlawrev-18385	1420	35	“	"	PUNCT
inlawrev-18385	1420	36	federal	federal	ADJ
inlawrev-18385	1420	37	taxable	taxable	ADJ
inlawrev-18385	1420	38	income	income	NOUN
inlawrev-18385	1420	39	”	"	PUNCT
inlawrev-18385	1420	40	that	that	PRON
inlawrev-18385	1420	41	is	be	AUX
inlawrev-18385	1420	42	modified	modify	VERB
inlawrev-18385	1420	43	by	by	ADP
inlawrev-18385	1420	44	indiana	indiana	PROPN
inlawrev-18385	1420	45	code	code	PROPN
inlawrev-18385	1420	46	section	section	NOUN
inlawrev-18385	1420	47	6	6	NUM
inlawrev-18385	1420	48	-	-	SYM
inlawrev-18385	1420	49	3	3	NUM
inlawrev-18385	1420	50	-	-	PUNCT
inlawrev-18385	1420	51	1	1	NUM
inlawrev-18385	1420	52	-	-	SYM
inlawrev-18385	1420	53	3.5.398	3.5.398	NUM
inlawrev-18385	1420	54	accordingly	accordingly	ADV
inlawrev-18385	1420	55	,	,	PUNCT
inlawrev-18385	1420	56	“	"	PUNCT
inlawrev-18385	1420	57	adjusted	adjusted	ADJ
inlawrev-18385	1420	58	gross	gross	ADJ
inlawrev-18385	1420	59	income	income	NOUN
inlawrev-18385	1420	60	”	"	PUNCT
inlawrev-18385	1420	61	is	be	AUX
inlawrev-18385	1420	62	indirectly	indirectly	ADV
inlawrev-18385	1420	63	present	present	ADJ
inlawrev-18385	1420	64	in	in	ADP
inlawrev-18385	1420	65	the	the	DET
inlawrev-18385	1420	66	nol	nol	NOUN
inlawrev-18385	1420	67	statute.399	statute.399	NOUN
inlawrev-18385	1420	68	next	next	ADV
inlawrev-18385	1420	69	,	,	PUNCT
inlawrev-18385	1420	70	the	the	DET
inlawrev-18385	1420	71	court	court	NOUN
inlawrev-18385	1420	72	determined	determine	VERB
inlawrev-18385	1420	73	caterpillar	caterpillar	PROPN
inlawrev-18385	1420	74	’s	’s	PART
inlawrev-18385	1420	75	fsds	fsds	NOUN
inlawrev-18385	1420	76	were	be	AUX
inlawrev-18385	1420	77	included	include	VERB
inlawrev-18385	1420	78	in	in	ADP
inlawrev-18385	1420	79	its	its	PRON
inlawrev-18385	1420	80	federal	federal	ADJ
inlawrev-18385	1420	81	taxable	taxable	ADJ
inlawrev-18385	1420	82	income	income	NOUN
inlawrev-18385	1420	83	,	,	PUNCT
inlawrev-18385	1420	84	in	in	ADP
inlawrev-18385	1420	85	its	its	PRON
inlawrev-18385	1420	86	federal	federal	ADJ
inlawrev-18385	1420	87	nol	nol	NOUN
inlawrev-18385	1420	88	,	,	PUNCT
inlawrev-18385	1420	89	and	and	CCONJ
inlawrev-18385	1420	90	in	in	ADP
inlawrev-18385	1420	91	its	its	PRON
inlawrev-18385	1420	92	adjusted	adjust	VERB
inlawrev-18385	1420	93	gross	gross	ADJ
inlawrev-18385	1420	94	income	income	NOUN
inlawrev-18385	1420	95	within	within	ADP
inlawrev-18385	1420	96	the	the	DET
inlawrev-18385	1420	97	indiana	indiana	PROPN
inlawrev-18385	1420	98	nol	nol	PROPN
inlawrev-18385	1420	99	statute.400	statute.400	PROPN
inlawrev-18385	1420	100	therefore	therefore	ADV
inlawrev-18385	1420	101	,	,	PUNCT
inlawrev-18385	1420	102	caterpillar	caterpillar	NOUN
inlawrev-18385	1420	103	was	be	AUX
inlawrev-18385	1420	104	entitled	entitle	VERB
inlawrev-18385	1420	105	to	to	PART
inlawrev-18385	1420	106	deduct	deduct	VERB
inlawrev-18385	1420	107	its	its	PRON
inlawrev-18385	1420	108	fsd	fsd	PROPN
inlawrev-18385	1420	109	income	income	NOUN
inlawrev-18385	1420	110	under	under	ADP
inlawrev-18385	1420	111	indiana	indiana	PROPN
inlawrev-18385	1420	112	code	code	PROPN
inlawrev-18385	1420	113	section	section	NOUN
inlawrev-18385	1420	114	6	6	NUM
inlawrev-18385	1420	115	-	-	SYM
inlawrev-18385	1420	116	3	3	NUM
inlawrev-18385	1420	117	-	-	PUNCT
inlawrev-18385	1420	118	2	2	NUM
inlawrev-18385	1420	119	-	-	SYM
inlawrev-18385	1420	120	12	12	NUM
inlawrev-18385	1420	121	in	in	ADP
inlawrev-18385	1420	122	390	390	NUM
inlawrev-18385	1420	123	.	.	PUNCT
inlawrev-18385	1421	1	i	i	PRON
inlawrev-18385	1421	2	d.	d.	PROPN
inlawrev-18385	1421	3	at	at	ADP
inlawrev-18385	1421	4	1270	1270	NUM
inlawrev-18385	1421	5	-	-	SYM
inlawrev-18385	1421	6	71	71	NUM
inlawrev-18385	1421	7	.	.	PUNCT
inlawrev-18385	1421	8	391	391	NUM
inlawrev-18385	1421	9	.	.	PUNCT
inlawrev-18385	1422	1	i	i	PRON
inlawrev-18385	1422	2	d.	d.	PROPN
inlawrev-18385	1422	3	at	at	ADP
inlawrev-18385	1422	4	1271	1271	NUM
inlawrev-18385	1422	5	.	.	PUNCT
inlawrev-18385	1423	1	392	392	NUM
inlawrev-18385	1423	2	.	.	PUNCT
inlawrev-18385	1424	1	i	i	PRON
inlawrev-18385	1424	2	d.	d.	PROPN
inlawrev-18385	1424	3	393	393	NUM
inlawrev-18385	1424	4	.	.	PUNCT
inlawrev-18385	1425	1	i	i	PRON
inlawrev-18385	1425	2	d.	d.	PROPN
inlawrev-18385	1425	3	394	394	NUM
inlawrev-18385	1425	4	.	.	PUNCT
inlawrev-18385	1426	1	i	i	PRON
inlawrev-18385	1426	2	d.	d.	PROPN
inlawrev-18385	1426	3	at	at	ADP
inlawrev-18385	1426	4	1272	1272	NUM
inlawrev-18385	1426	5	.	.	PUNCT
inlawrev-18385	1427	1	395	395	NUM
inlawrev-18385	1427	2	.	.	PUNCT
inlawrev-18385	1428	1	i	i	PRON
inlawrev-18385	1428	2	d.	d.	PROPN
inlawrev-18385	1428	3	396	396	NUM
inlawrev-18385	1428	4	.	.	PUNCT
inlawrev-18385	1429	1	i	i	PRON
inlawrev-18385	1429	2	d.	d.	PROPN
inlawrev-18385	1429	3	397	397	NUM
inlawrev-18385	1429	4	.	.	PUNCT
inlawrev-18385	1430	1	ind	ind	PROPN
inlawrev-18385	1430	2	.	.	PUNCT
inlawrev-18385	1431	1	code	code	PROPN
inlawrev-18385	1431	2	§	§	PROPN
inlawrev-18385	1431	3	6	6	NUM
inlawrev-18385	1431	4	-	-	SYM
inlawrev-18385	1431	5	3	3	NUM
inlawrev-18385	1431	6	-	-	PUNCT
inlawrev-18385	1431	7	1	1	NUM
inlawrev-18385	1431	8	-	-	NUM
inlawrev-18385	1431	9	3.5(b	3.5(b	NUM
inlawrev-18385	1431	10	)	)	PUNCT
inlawrev-18385	1431	11	(	(	PUNCT
inlawrev-18385	1431	12	2003	2003	NUM
inlawrev-18385	1431	13	)	)	PUNCT
inlawrev-18385	1431	14	.	.	PUNCT
inlawrev-18385	1432	1	398	398	NUM
inlawrev-18385	1432	2	.	.	PUNCT
inlawrev-18385	1433	1	caterpillar	caterpillar	NOUN
inlawrev-18385	1433	2	,	,	PUNCT
inlawrev-18385	1433	3	988	988	NUM
inlawrev-18385	1433	4	n.e.2d	n.e.2d	NOUN
inlawrev-18385	1433	5	at	at	ADP
inlawrev-18385	1433	6	1272	1272	NUM
inlawrev-18385	1433	7	.	.	PUNCT
inlawrev-18385	1434	1	399	399	NUM
inlawrev-18385	1434	2	.	.	PUNCT
inlawrev-18385	1435	1	i	i	PRON
inlawrev-18385	1435	2	d.	d.	PROPN
inlawrev-18385	1435	3	400	400	NUM
inlawrev-18385	1435	4	.	.	PUNCT
inlawrev-18385	1436	1	i	i	PRON
inlawrev-18385	1436	2	d.	d.	PROPN
inlawrev-18385	1436	3	at	at	ADP
inlawrev-18385	1436	4	1272	1272	NUM
inlawrev-18385	1436	5	-	-	SYM
inlawrev-18385	1436	6	73	73	NUM
inlawrev-18385	1436	7	.	.	PUNCT
inlawrev-18385	1437	1	1216	1216	NUM
inlawrev-18385	1437	2	indiana	indiana	PROPN
inlawrev-18385	1437	3	law	law	PROPN
inlawrev-18385	1437	4	review	review	NOUN
inlawrev-18385	1437	5	[	[	X
inlawrev-18385	1437	6	vol	vol	NOUN
inlawrev-18385	1437	7	.	.	PUNCT
inlawrev-18385	1438	1	47:1173	47:1173	NOUN
inlawrev-18385	1438	2	calculating	calculate	VERB
inlawrev-18385	1438	3	its	its	PRON
inlawrev-18385	1438	4	indiana	indiana	PROPN
inlawrev-18385	1438	5	nols.401	nols.401	PROPN
inlawrev-18385	1438	6	accordingly	accordingly	ADV
inlawrev-18385	1438	7	,	,	PUNCT
inlawrev-18385	1438	8	the	the	DET
inlawrev-18385	1438	9	tax	tax	NOUN
inlawrev-18385	1438	10	court	court	NOUN
inlawrev-18385	1438	11	granted	grant	VERB
inlawrev-18385	1438	12	summary	summary	NOUN
inlawrev-18385	1438	13	judgment	judgment	NOUN
inlawrev-18385	1438	14	to	to	ADP
inlawrev-18385	1438	15	caterpillar	caterpillar	NOUN
inlawrev-18385	1438	16	and	and	CCONJ
inlawrev-18385	1438	17	denied	deny	VERB
inlawrev-18385	1438	18	summary	summary	NOUN
inlawrev-18385	1438	19	judgment	judgment	NOUN
inlawrev-18385	1438	20	to	to	ADP
inlawrev-18385	1438	21	the	the	DET
inlawrev-18385	1438	22	department.402	department.402	NOUN
inlawrev-18385	1438	23	on	on	ADP
inlawrev-18385	1438	24	february	february	PROPN
inlawrev-18385	1438	25	6	6	NUM
inlawrev-18385	1438	26	,	,	PUNCT
inlawrev-18385	1438	27	2014	2014	NUM
inlawrev-18385	1438	28	,	,	PUNCT
inlawrev-18385	1438	29	the	the	DET
inlawrev-18385	1438	30	indiana	indiana	PROPN
inlawrev-18385	1438	31	supreme	supreme	PROPN
inlawrev-18385	1438	32	court	court	PROPN
inlawrev-18385	1438	33	granted	grant	VERB
inlawrev-18385	1438	34	transfer	transfer	NOUN
inlawrev-18385	1438	35	and	and	CCONJ
inlawrev-18385	1438	36	vacated	vacate	VERB
inlawrev-18385	1438	37	the	the	DET
inlawrev-18385	1438	38	tax	tax	NOUN
inlawrev-18385	1438	39	court	court	NOUN
inlawrev-18385	1438	40	’s	’s	PART
inlawrev-18385	1438	41	opinion.403	opinion.403	NOUN
inlawrev-18385	1438	42	401	401	NUM
inlawrev-18385	1438	43	.	.	PUNCT
inlawrev-18385	1439	1	i	i	PRON
inlawrev-18385	1439	2	d.	d.	PROPN
inlawrev-18385	1439	3	at	at	ADP
inlawrev-18385	1439	4	1273	1273	NUM
inlawrev-18385	1439	5	.	.	PUNCT
inlawrev-18385	1440	1	402	402	NUM
inlawrev-18385	1440	2	.	.	PUNCT
inlawrev-18385	1441	1	i	i	PRON
inlawrev-18385	1441	2	d.	d.	PROPN
inlawrev-18385	1441	3	at	at	ADP
inlawrev-18385	1441	4	1274	1274	NUM
inlawrev-18385	1441	5	.	.	PUNCT
inlawrev-18385	1442	1	403	403	NUM
inlawrev-18385	1442	2	.	.	PUNCT
inlawrev-18385	1443	1	caterpillar	caterpillar	PROPN
inlawrev-18385	1443	2	,	,	PUNCT
inlawrev-18385	1443	3	inc	inc	PROPN
inlawrev-18385	1443	4	.	.	PROPN
inlawrev-18385	1443	5	v.	v.	PROPN
inlawrev-18385	1443	6	ind	ind	PROPN
inlawrev-18385	1443	7	.	.	PUNCT
inlawrev-18385	1444	1	dep’t	dep’t	NOUN
inlawrev-18385	1444	2	of	of	ADP
inlawrev-18385	1444	3	state	state	NOUN
inlawrev-18385	1444	4	revenue	revenue	NOUN
inlawrev-18385	1444	5	,	,	PUNCT
inlawrev-18385	1444	6	2014	2014	NUM
inlawrev-18385	1444	7	wl	wl	SYM
inlawrev-18385	1444	8	519607	519607	NUM
inlawrev-18385	1444	9	(	(	PUNCT
inlawrev-18385	1444	10	ind	ind	PROPN
inlawrev-18385	1444	11	.	.	PUNCT
inlawrev-18385	1445	1	feb	feb	PROPN
inlawrev-18385	1445	2	.	.	PROPN
inlawrev-18385	1445	3	6	6	NUM
inlawrev-18385	1445	4	,	,	PUNCT
inlawrev-18385	1445	5	2014	2014	NUM
inlawrev-18385	1445	6	)	)	PUNCT
inlawrev-18385	1445	7	.	.	PUNCT