id	sid	tid	token	lemma	pos
inlawrev-20658	1	1	f:\29268	f:\29268	PROPN
inlawrev-20658	1	2	ind	ind	PROPN
inlawrev-20658	1	3	law	law	NOUN
inlawrev-20658	1	4	rev	rev	VERB
inlawrev-20658	1	5	48	48	NUM
inlawrev-20658	1	6	-	-	PUNCT
inlawrev-20658	1	7	4\48	4\48	NOUN
inlawrev-20658	1	8	masthead.wpd	masthead.wpd	X
inlawrev-20658	1	9	recent	recent	ADJ
inlawrev-20658	1	10	developments	development	NOUN
inlawrev-20658	1	11	in	in	ADP
inlawrev-20658	1	12	indiana	indiana	PROPN
inlawrev-20658	1	13	taxation	taxation	PROPN
inlawrev-20658	1	14	survey	survey	NOUN
inlawrev-20658	1	15	2014	2014	NUM
inlawrev-20658	1	16	lawrence	lawrence	PROPN
inlawrev-20658	1	17	a.	a.	PROPN
inlawrev-20658	1	18	jegen	jegen	PROPN
inlawrev-20658	1	19	iii	iii	PROPN
inlawrev-20658	2	1	*	*	PROPN
inlawrev-20658	2	2	peter	peter	PROPN
inlawrev-20658	2	3	prescott	prescott	PROPN
inlawrev-20658	2	4	*	*	PROPN
inlawrev-20658	2	5	*	*	PROPN
inlawrev-20658	2	6	jacob	jacob	PROPN
inlawrev-20658	2	7	madore	madore	PROPN
inlawrev-20658	2	8	*	*	PROPN
inlawrev-20658	2	9	*	*	PUNCT
inlawrev-20658	2	10	*	*	PUNCT
inlawrev-20658	2	11	introduction	introduction	NOUN
inlawrev-20658	2	12	:	:	PUNCT
inlawrev-20658	2	13	some	some	DET
inlawrev-20658	2	14	references	reference	NOUN
inlawrev-20658	2	15	used	use	VERB
inlawrev-20658	2	16	in	in	ADP
inlawrev-20658	2	17	this	this	DET
inlawrev-20658	2	18	article	article	NOUN
inlawrev-20658	2	19	this	this	DET
inlawrev-20658	2	20	article	article	NOUN
inlawrev-20658	2	21	highlights	highlight	VERB
inlawrev-20658	2	22	the	the	DET
inlawrev-20658	2	23	major	major	ADJ
inlawrev-20658	2	24	tax	tax	NOUN
inlawrev-20658	2	25	developments	development	NOUN
inlawrev-20658	2	26	that	that	PRON
inlawrev-20658	2	27	occurred	occur	VERB
inlawrev-20658	2	28	during	during	ADP
inlawrev-20658	2	29	the	the	DET
inlawrev-20658	2	30	calendar	calendar	NOUN
inlawrev-20658	2	31	year	year	NOUN
inlawrev-20658	2	32	of	of	ADP
inlawrev-20658	2	33	2014	2014	NUM
inlawrev-20658	2	34	.	.	PUNCT
inlawrev-20658	3	1	whenever	whenever	SCONJ
inlawrev-20658	3	2	the	the	DET
inlawrev-20658	3	3	term	term	NOUN
inlawrev-20658	3	4	“	"	PUNCT
inlawrev-20658	3	5	ga	ga	PROPN
inlawrev-20658	3	6	”	"	PUNCT
inlawrev-20658	3	7	is	be	AUX
inlawrev-20658	3	8	used	use	VERB
inlawrev-20658	3	9	in	in	ADP
inlawrev-20658	3	10	this	this	DET
inlawrev-20658	3	11	article	article	NOUN
inlawrev-20658	3	12	,	,	PUNCT
inlawrev-20658	3	13	the	the	DET
inlawrev-20658	3	14	term	term	NOUN
inlawrev-20658	3	15	refers	refer	VERB
inlawrev-20658	3	16	only	only	ADV
inlawrev-20658	3	17	to	to	ADP
inlawrev-20658	3	18	the	the	DET
inlawrev-20658	3	19	118th	118th	PROPN
inlawrev-20658	3	20	indiana	indiana	PROPN
inlawrev-20658	3	21	general	general	PROPN
inlawrev-20658	3	22	assembly	assembly	NOUN
inlawrev-20658	3	23	.	.	PUNCT
inlawrev-20658	4	1	whenever	whenever	SCONJ
inlawrev-20658	4	2	the	the	DET
inlawrev-20658	4	3	term	term	NOUN
inlawrev-20658	4	4	“	"	PUNCT
inlawrev-20658	4	5	tax	tax	NOUN
inlawrev-20658	4	6	court	court	NOUN
inlawrev-20658	4	7	”	"	PUNCT
inlawrev-20658	4	8	is	be	AUX
inlawrev-20658	4	9	referred	refer	VERB
inlawrev-20658	4	10	to	to	ADP
inlawrev-20658	4	11	,	,	PUNCT
inlawrev-20658	4	12	such	such	ADJ
inlawrev-20658	4	13	term	term	NOUN
inlawrev-20658	4	14	refers	refer	VERB
inlawrev-20658	4	15	only	only	ADV
inlawrev-20658	4	16	to	to	ADP
inlawrev-20658	4	17	the	the	DET
inlawrev-20658	4	18	indiana	indiana	PROPN
inlawrev-20658	4	19	tax	tax	NOUN
inlawrev-20658	4	20	court	court	NOUN
inlawrev-20658	4	21	.	.	PUNCT
inlawrev-20658	5	1	whenever	whenever	SCONJ
inlawrev-20658	5	2	the	the	DET
inlawrev-20658	5	3	term	term	NOUN
inlawrev-20658	5	4	“	"	PUNCT
inlawrev-20658	5	5	court	court	NOUN
inlawrev-20658	5	6	of	of	ADP
inlawrev-20658	5	7	appeals	appeal	NOUN
inlawrev-20658	5	8	”	"	PUNCT
inlawrev-20658	5	9	is	be	AUX
inlawrev-20658	5	10	referred	refer	VERB
inlawrev-20658	5	11	to	to	ADP
inlawrev-20658	5	12	,	,	PUNCT
inlawrev-20658	5	13	the	the	DET
inlawrev-20658	5	14	term	term	NOUN
inlawrev-20658	5	15	refers	refer	VERB
inlawrev-20658	5	16	only	only	ADV
inlawrev-20658	5	17	to	to	ADP
inlawrev-20658	5	18	the	the	DET
inlawrev-20658	5	19	indiana	indiana	PROPN
inlawrev-20658	5	20	court	court	PROPN
inlawrev-20658	5	21	of	of	ADP
inlawrev-20658	5	22	appeals	appeal	NOUN
inlawrev-20658	5	23	.	.	PUNCT
inlawrev-20658	6	1	whenever	whenever	SCONJ
inlawrev-20658	6	2	the	the	DET
inlawrev-20658	6	3	term	term	NOUN
inlawrev-20658	6	4	“	"	PUNCT
inlawrev-20658	6	5	dlgf	dlgf	NOUN
inlawrev-20658	6	6	”	"	PUNCT
inlawrev-20658	6	7	is	be	AUX
inlawrev-20658	6	8	used	use	VERB
inlawrev-20658	6	9	,	,	PUNCT
inlawrev-20658	6	10	the	the	DET
inlawrev-20658	6	11	term	term	NOUN
inlawrev-20658	6	12	refers	refer	VERB
inlawrev-20658	6	13	only	only	ADV
inlawrev-20658	6	14	to	to	ADP
inlawrev-20658	6	15	the	the	DET
inlawrev-20658	6	16	indiana	indiana	PROPN
inlawrev-20658	6	17	department	department	PROPN
inlawrev-20658	6	18	of	of	ADP
inlawrev-20658	6	19	local	local	ADJ
inlawrev-20658	6	20	government	government	NOUN
inlawrev-20658	6	21	finance	finance	NOUN
inlawrev-20658	6	22	.	.	PUNCT
inlawrev-20658	7	1	whenever	whenever	SCONJ
inlawrev-20658	7	2	the	the	DET
inlawrev-20658	7	3	term	term	NOUN
inlawrev-20658	7	4	“	"	PUNCT
inlawrev-20658	7	5	ibtr	ibtr	ADJ
inlawrev-20658	7	6	”	"	PUNCT
inlawrev-20658	7	7	is	be	AUX
inlawrev-20658	7	8	used	use	VERB
inlawrev-20658	7	9	,	,	PUNCT
inlawrev-20658	7	10	the	the	DET
inlawrev-20658	7	11	term	term	NOUN
inlawrev-20658	7	12	refers	refer	VERB
inlawrev-20658	7	13	only	only	ADV
inlawrev-20658	7	14	to	to	ADP
inlawrev-20658	7	15	the	the	DET
inlawrev-20658	7	16	indiana	indiana	PROPN
inlawrev-20658	7	17	board	board	PROPN
inlawrev-20658	7	18	of	of	ADP
inlawrev-20658	7	19	tax	tax	NOUN
inlawrev-20658	7	20	review	review	NOUN
inlawrev-20658	7	21	.	.	PUNCT
inlawrev-20658	8	1	whenever	whenever	SCONJ
inlawrev-20658	8	2	the	the	DET
inlawrev-20658	8	3	term	term	NOUN
inlawrev-20658	8	4	“	"	PUNCT
inlawrev-20658	8	5	department	department	NOUN
inlawrev-20658	8	6	”	"	PUNCT
inlawrev-20658	8	7	or	or	CCONJ
inlawrev-20658	8	8	“	"	PUNCT
inlawrev-20658	8	9	dor	dor	NOUN
inlawrev-20658	8	10	”	"	PUNCT
inlawrev-20658	8	11	is	be	AUX
inlawrev-20658	8	12	used	use	VERB
inlawrev-20658	8	13	,	,	PUNCT
inlawrev-20658	8	14	the	the	DET
inlawrev-20658	8	15	term	term	NOUN
inlawrev-20658	8	16	refers	refer	VERB
inlawrev-20658	8	17	only	only	ADV
inlawrev-20658	8	18	to	to	ADP
inlawrev-20658	8	19	the	the	DET
inlawrev-20658	8	20	indiana	indiana	PROPN
inlawrev-20658	8	21	department	department	PROPN
inlawrev-20658	8	22	of	of	ADP
inlawrev-20658	8	23	state	state	PROPN
inlawrev-20658	8	24	revenue	revenue	NOUN
inlawrev-20658	8	25	.	.	PUNCT
inlawrev-20658	9	1	whenever	whenever	SCONJ
inlawrev-20658	9	2	the	the	DET
inlawrev-20658	9	3	term	term	NOUN
inlawrev-20658	9	4	“	"	PUNCT
inlawrev-20658	9	5	ind	ind	NOUN
inlawrev-20658	9	6	.	.	PUNCT
inlawrev-20658	9	7	code	code	PROPN
inlawrev-20658	9	8	”	"	PUNCT
inlawrev-20658	9	9	or	or	CCONJ
inlawrev-20658	9	10	“	"	PUNCT
inlawrev-20658	9	11	indiana	indiana	PROPN
inlawrev-20658	9	12	code	code	PROPN
inlawrev-20658	9	13	”	"	PUNCT
inlawrev-20658	9	14	is	be	AUX
inlawrev-20658	9	15	used	use	VERB
inlawrev-20658	9	16	,	,	PUNCT
inlawrev-20658	9	17	the	the	DET
inlawrev-20658	9	18	term	term	NOUN
inlawrev-20658	9	19	refers	refer	VERB
inlawrev-20658	9	20	only	only	ADV
inlawrev-20658	9	21	to	to	ADP
inlawrev-20658	9	22	the	the	DET
inlawrev-20658	9	23	indiana	indiana	PROPN
inlawrev-20658	9	24	code	code	PROPN
inlawrev-20658	9	25	,	,	PUNCT
inlawrev-20658	9	26	which	which	PRON
inlawrev-20658	9	27	is	be	AUX
inlawrev-20658	9	28	in	in	ADP
inlawrev-20658	9	29	effect	effect	NOUN
inlawrev-20658	9	30	at	at	ADP
inlawrev-20658	9	31	the	the	DET
inlawrev-20658	9	32	time	time	NOUN
inlawrev-20658	9	33	of	of	ADP
inlawrev-20658	9	34	the	the	DET
inlawrev-20658	9	35	publication	publication	NOUN
inlawrev-20658	9	36	of	of	ADP
inlawrev-20658	9	37	this	this	DET
inlawrev-20658	9	38	article	article	NOUN
inlawrev-20658	9	39	,	,	PUNCT
inlawrev-20658	9	40	unless	unless	SCONJ
inlawrev-20658	9	41	otherwise	otherwise	ADV
inlawrev-20658	9	42	explicitly	explicitly	ADV
inlawrev-20658	9	43	stated	state	VERB
inlawrev-20658	9	44	.	.	PUNCT
inlawrev-20658	10	1	whenever	whenever	SCONJ
inlawrev-20658	10	2	the	the	DET
inlawrev-20658	10	3	term	term	NOUN
inlawrev-20658	10	4	“	"	PUNCT
inlawrev-20658	10	5	era	era	NOUN
inlawrev-20658	10	6	”	"	PUNCT
inlawrev-20658	10	7	is	be	AUX
inlawrev-20658	10	8	used	use	VERB
inlawrev-20658	10	9	,	,	PUNCT
inlawrev-20658	10	10	the	the	DET
inlawrev-20658	10	11	term	term	NOUN
inlawrev-20658	10	12	only	only	ADV
inlawrev-20658	10	13	refers	refer	VERB
inlawrev-20658	10	14	to	to	ADP
inlawrev-20658	10	15	an	an	DET
inlawrev-20658	10	16	indiana	indiana	PROPN
inlawrev-20658	10	17	economic	economic	ADJ
inlawrev-20658	10	18	revitalization	revitalization	PROPN
inlawrev-20658	10	19	area	area	NOUN
inlawrev-20658	10	20	.	.	PUNCT
inlawrev-20658	11	1	whenever	whenever	SCONJ
inlawrev-20658	11	2	the	the	DET
inlawrev-20658	11	3	term	term	NOUN
inlawrev-20658	11	4	“	"	PUNCT
inlawrev-20658	11	5	cagit	cagit	ADJ
inlawrev-20658	11	6	”	"	PUNCT
inlawrev-20658	11	7	is	be	AUX
inlawrev-20658	11	8	used	use	VERB
inlawrev-20658	11	9	,	,	PUNCT
inlawrev-20658	11	10	the	the	DET
inlawrev-20658	11	11	term	term	NOUN
inlawrev-20658	11	12	refers	refer	VERB
inlawrev-20658	11	13	only	only	ADV
inlawrev-20658	11	14	to	to	ADP
inlawrev-20658	11	15	the	the	DET
inlawrev-20658	11	16	indiana	indiana	PROPN
inlawrev-20658	11	17	county	county	PROPN
inlawrev-20658	11	18	adjusted	adjust	VERB
inlawrev-20658	11	19	gross	gross	ADJ
inlawrev-20658	11	20	income	income	NOUN
inlawrev-20658	11	21	tax	tax	NOUN
inlawrev-20658	11	22	.	.	PUNCT
inlawrev-20658	12	1	whenever	whenever	SCONJ
inlawrev-20658	12	2	the	the	DET
inlawrev-20658	12	3	term	term	NOUN
inlawrev-20658	12	4	“	"	PUNCT
inlawrev-20658	12	5	coit	coit	NOUN
inlawrev-20658	12	6	”	"	PUNCT
inlawrev-20658	12	7	is	be	AUX
inlawrev-20658	12	8	used	use	VERB
inlawrev-20658	12	9	,	,	PUNCT
inlawrev-20658	12	10	the	the	DET
inlawrev-20658	12	11	term	term	NOUN
inlawrev-20658	12	12	refers	refer	VERB
inlawrev-20658	12	13	only	only	ADV
inlawrev-20658	12	14	to	to	ADP
inlawrev-20658	12	15	the	the	DET
inlawrev-20658	12	16	indiana	indiana	PROPN
inlawrev-20658	12	17	county	county	PROPN
inlawrev-20658	12	18	option	option	NOUN
inlawrev-20658	12	19	income	income	NOUN
inlawrev-20658	12	20	tax	tax	NOUN
inlawrev-20658	12	21	.	.	PUNCT
inlawrev-20658	13	1	whenever	whenever	SCONJ
inlawrev-20658	13	2	the	the	DET
inlawrev-20658	13	3	term	term	NOUN
inlawrev-20658	13	4	“	"	PUNCT
inlawrev-20658	13	5	loit	loit	NOUN
inlawrev-20658	13	6	”	"	PUNCT
inlawrev-20658	13	7	is	be	AUX
inlawrev-20658	13	8	used	use	VERB
inlawrev-20658	13	9	,	,	PUNCT
inlawrev-20658	13	10	the	the	DET
inlawrev-20658	13	11	term	term	NOUN
inlawrev-20658	13	12	refers	refer	VERB
inlawrev-20658	13	13	only	only	ADV
inlawrev-20658	13	14	to	to	ADP
inlawrev-20658	13	15	the	the	DET
inlawrev-20658	13	16	local	local	ADJ
inlawrev-20658	13	17	option	option	NOUN
inlawrev-20658	13	18	income	income	NOUN
inlawrev-20658	13	19	tax	tax	NOUN
inlawrev-20658	13	20	.	.	PUNCT
inlawrev-20658	14	1	whenever	whenever	SCONJ
inlawrev-20658	14	2	the	the	DET
inlawrev-20658	14	3	term	term	NOUN
inlawrev-20658	14	4	“	"	PUNCT
inlawrev-20658	14	5	iedc	iedc	NOUN
inlawrev-20658	14	6	”	"	PUNCT
inlawrev-20658	14	7	is	be	AUX
inlawrev-20658	14	8	used	use	VERB
inlawrev-20658	14	9	,	,	PUNCT
inlawrev-20658	14	10	the	the	DET
inlawrev-20658	14	11	term	term	NOUN
inlawrev-20658	14	12	refers	refer	VERB
inlawrev-20658	14	13	only	only	ADV
inlawrev-20658	14	14	to	to	ADP
inlawrev-20658	14	15	the	the	DET
inlawrev-20658	14	16	indiana	indiana	PROPN
inlawrev-20658	14	17	economic	economic	PROPN
inlawrev-20658	14	18	development	development	PROPN
inlawrev-20658	14	19	corporation	corporation	NOUN
inlawrev-20658	14	20	.	.	PUNCT
inlawrev-20658	15	1	whenever	whenever	SCONJ
inlawrev-20658	15	2	the	the	DET
inlawrev-20658	15	3	term	term	NOUN
inlawrev-20658	15	4	“	"	PUNCT
inlawrev-20658	15	5	cedit	cedit	NOUN
inlawrev-20658	15	6	”	"	PUNCT
inlawrev-20658	15	7	is	be	AUX
inlawrev-20658	15	8	used	use	VERB
inlawrev-20658	15	9	,	,	PUNCT
inlawrev-20658	15	10	the	the	DET
inlawrev-20658	15	11	term	term	NOUN
inlawrev-20658	15	12	refers	refer	VERB
inlawrev-20658	15	13	only	only	ADV
inlawrev-20658	15	14	to	to	ADP
inlawrev-20658	15	15	the	the	DET
inlawrev-20658	15	16	indiana	indiana	PROPN
inlawrev-20658	15	17	county	county	PROPN
inlawrev-20658	15	18	economic	economic	PROPN
inlawrev-20658	15	19	development	development	NOUN
inlawrev-20658	15	20	income	income	NOUN
inlawrev-20658	15	21	taxes	taxis	NOUN
inlawrev-20658	15	22	.	.	PUNCT
inlawrev-20658	16	1	whenever	whenever	SCONJ
inlawrev-20658	16	2	the	the	DET
inlawrev-20658	16	3	term	term	NOUN
inlawrev-20658	16	4	“	"	PUNCT
inlawrev-20658	16	5	irc	irc	PROPN
inlawrev-20658	16	6	”	"	PUNCT
inlawrev-20658	16	7	is	be	AUX
inlawrev-20658	16	8	used	use	VERB
inlawrev-20658	16	9	,	,	PUNCT
inlawrev-20658	16	10	the	the	DET
inlawrev-20658	16	11	term	term	NOUN
inlawrev-20658	16	12	refers	refer	VERB
inlawrev-20658	16	13	only	only	ADV
inlawrev-20658	16	14	to	to	ADP
inlawrev-20658	16	15	the	the	DET
inlawrev-20658	16	16	internal	internal	ADJ
inlawrev-20658	16	17	revenue	revenue	NOUN
inlawrev-20658	16	18	code	code	NOUN
inlawrev-20658	16	19	,	,	PUNCT
inlawrev-20658	16	20	which	which	PRON
inlawrev-20658	16	21	is	be	AUX
inlawrev-20658	16	22	in	in	ADP
inlawrev-20658	16	23	effect	effect	NOUN
inlawrev-20658	16	24	at	at	ADP
inlawrev-20658	16	25	the	the	DET
inlawrev-20658	16	26	time	time	NOUN
inlawrev-20658	16	27	of	of	ADP
inlawrev-20658	16	28	the	the	DET
inlawrev-20658	16	29	publication	publication	NOUN
inlawrev-20658	16	30	of	of	ADP
inlawrev-20658	16	31	this	this	DET
inlawrev-20658	16	32	article	article	NOUN
inlawrev-20658	16	33	.	.	PUNCT
inlawrev-20658	17	1	whenever	whenever	SCONJ
inlawrev-20658	17	2	the	the	DET
inlawrev-20658	17	3	term	term	NOUN
inlawrev-20658	17	4	“	"	PUNCT
inlawrev-20658	17	5	section	section	NOUN
inlawrev-20658	17	6	”	"	PUNCT
inlawrev-20658	17	7	is	be	AUX
inlawrev-20658	17	8	used	use	VERB
inlawrev-20658	17	9	in	in	ADP
inlawrev-20658	17	10	this	this	DET
inlawrev-20658	17	11	article	article	NOUN
inlawrev-20658	17	12	,	,	PUNCT
inlawrev-20658	17	13	the	the	DET
inlawrev-20658	17	14	term	term	NOUN
inlawrev-20658	17	15	refers	refer	VERB
inlawrev-20658	17	16	only	only	ADV
inlawrev-20658	17	17	to	to	ADP
inlawrev-20658	17	18	a	a	DET
inlawrev-20658	17	19	section	section	NOUN
inlawrev-20658	17	20	of	of	ADP
inlawrev-20658	17	21	the	the	DET
inlawrev-20658	17	22	indiana	indiana	PROPN
inlawrev-20658	17	23	code	code	PROPN
inlawrev-20658	17	24	,	,	PUNCT
inlawrev-20658	17	25	unless	unless	SCONJ
inlawrev-20658	17	26	the	the	DET
inlawrev-20658	17	27	reference	reference	NOUN
inlawrev-20658	17	28	is	be	AUX
inlawrev-20658	17	29	clearly	clearly	ADV
inlawrev-20658	17	30	to	to	ADP
inlawrev-20658	17	31	the	the	DET
inlawrev-20658	17	32	internal	internal	ADJ
inlawrev-20658	17	33	revenue	revenue	NOUN
inlawrev-20658	17	34	code	code	NOUN
inlawrev-20658	17	35	.	.	PUNCT
inlawrev-20658	18	1	whenever	whenever	SCONJ
inlawrev-20658	18	2	the	the	DET
inlawrev-20658	18	3	term	term	NOUN
inlawrev-20658	18	4	“	"	PUNCT
inlawrev-20658	18	5	public	public	ADJ
inlawrev-20658	18	6	law	law	NOUN
inlawrev-20658	18	7	”	"	PUNCT
inlawrev-20658	18	8	is	be	AUX
inlawrev-20658	18	9	used	use	VERB
inlawrev-20658	18	10	,	,	PUNCT
inlawrev-20658	18	11	the	the	DET
inlawrev-20658	18	12	term	term	NOUN
inlawrev-20658	18	13	only	only	ADV
inlawrev-20658	18	14	refers	refer	VERB
inlawrev-20658	18	15	to	to	ADP
inlawrev-20658	18	16	legislation	legislation	NOUN
inlawrev-20658	18	17	passed	pass	VERB
inlawrev-20658	18	18	by	by	ADP
inlawrev-20658	18	19	the	the	DET
inlawrev-20658	18	20	indiana	indiana	PROPN
inlawrev-20658	18	21	general	general	PROPN
inlawrev-20658	18	22	assembly	assembly	PROPN
inlawrev-20658	18	23	and	and	CCONJ
inlawrev-20658	18	24	assigned	assign	VERB
inlawrev-20658	18	25	a	a	DET
inlawrev-20658	18	26	public	public	ADJ
inlawrev-20658	18	27	law	law	NOUN
inlawrev-20658	18	28	number	number	NOUN
inlawrev-20658	18	29	.	.	PUNCT
inlawrev-20658	19	1	whenever	whenever	SCONJ
inlawrev-20658	19	2	the	the	DET
inlawrev-20658	19	3	term	term	NOUN
inlawrev-20658	19	4	“	"	PUNCT
inlawrev-20658	19	5	ptaboa	ptaboa	NOUN
inlawrev-20658	19	6	”	"	PUNCT
inlawrev-20658	19	7	is	be	AUX
inlawrev-20658	19	8	used	use	VERB
inlawrev-20658	19	9	,	,	PUNCT
inlawrev-20658	19	10	the	the	DET
inlawrev-20658	19	11	term	term	NOUN
inlawrev-20658	19	12	refers	refer	VERB
inlawrev-20658	19	13	only	only	ADV
inlawrev-20658	19	14	to	to	ADP
inlawrev-20658	19	15	a	a	DET
inlawrev-20658	19	16	property	property	NOUN
inlawrev-20658	19	17	tax	tax	NOUN
inlawrev-20658	19	18	assessment	assessment	NOUN
inlawrev-20658	19	19	board	board	NOUN
inlawrev-20658	19	20	of	of	ADP
inlawrev-20658	19	21	appeals	appeal	NOUN
inlawrev-20658	19	22	.	.	PUNCT
inlawrev-20658	20	1	*	*	PUNCT
inlawrev-20658	20	2	thomas	thomas	PROPN
inlawrev-20658	20	3	f.	f.	PROPN
inlawrev-20658	20	4	sheehan	sheehan	PROPN
inlawrev-20658	20	5	professor	professor	PROPN
inlawrev-20658	20	6	of	of	ADP
inlawrev-20658	20	7	tax	tax	NOUN
inlawrev-20658	20	8	law	law	NOUN
inlawrev-20658	20	9	and	and	CCONJ
inlawrev-20658	20	10	policy	policy	NOUN
inlawrev-20658	20	11	,	,	PUNCT
inlawrev-20658	20	12	indiana	indiana	PROPN
inlawrev-20658	20	13	university	university	PROPN
inlawrev-20658	20	14	robert	robert	PROPN
inlawrev-20658	20	15	h.	h.	PROPN
inlawrev-20658	20	16	mckinney	mckinney	PROPN
inlawrev-20658	20	17	school	school	PROPN
inlawrev-20658	20	18	of	of	ADP
inlawrev-20658	20	19	law	law	NOUN
inlawrev-20658	20	20	.	.	PUNCT
inlawrev-20658	21	1	l.l.m	l.l.m	PROPN
inlawrev-20658	21	2	.	.	PROPN
inlawrev-20658	21	3	,	,	PUNCT
inlawrev-20658	21	4	1963	1963	NUM
inlawrev-20658	21	5	,	,	PUNCT
inlawrev-20658	21	6	new	new	PROPN
inlawrev-20658	21	7	york	york	PROPN
inlawrev-20658	21	8	university	university	PROPN
inlawrev-20658	21	9	;	;	PUNCT
inlawrev-20658	21	10	m.b.a	m.b.a	NOUN
inlawrev-20658	21	11	.	.	PROPN
inlawrev-20658	21	12	,	,	PUNCT
inlawrev-20658	21	13	j.d	j.d	PROPN
inlawrev-20658	21	14	.	.	PROPN
inlawrev-20658	21	15	,	,	PUNCT
inlawrev-20658	21	16	1959	1959	NUM
inlawrev-20658	21	17	,	,	PUNCT
inlawrev-20658	21	18	university	university	NOUN
inlawrev-20658	21	19	of	of	ADP
inlawrev-20658	21	20	michigan	michigan	PROPN
inlawrev-20658	21	21	;	;	PUNCT
inlawrev-20658	21	22	b.a	b.a	PROPN
inlawrev-20658	21	23	.	.	PROPN
inlawrev-20658	21	24	,	,	PUNCT
inlawrev-20658	21	25	1956	1956	NUM
inlawrev-20658	21	26	,	,	PUNCT
inlawrev-20658	21	27	beloit	beloit	NOUN
inlawrev-20658	21	28	college	college	NOUN
inlawrev-20658	21	29	.	.	PUNCT
inlawrev-20658	22	1	*	*	PUNCT
inlawrev-20658	22	2	*	*	PUNCT
inlawrev-20658	22	3	assistant	assistant	NOUN
inlawrev-20658	22	4	professor	professor	NOUN
inlawrev-20658	22	5	of	of	ADP
inlawrev-20658	22	6	business	business	NOUN
inlawrev-20658	22	7	law	law	NOUN
inlawrev-20658	22	8	,	,	PUNCT
inlawrev-20658	22	9	butler	butler	PROPN
inlawrev-20658	22	10	university	university	PROPN
inlawrev-20658	22	11	college	college	PROPN
inlawrev-20658	22	12	of	of	ADP
inlawrev-20658	22	13	business	business	NOUN
inlawrev-20658	22	14	.	.	PUNCT
inlawrev-20658	23	1	j.d	j.d	PROPN
inlawrev-20658	23	2	.	.	PROPN
inlawrev-20658	23	3	,	,	PUNCT
inlawrev-20658	23	4	2006	2006	NUM
inlawrev-20658	23	5	,	,	PUNCT
inlawrev-20658	23	6	university	university	PROPN
inlawrev-20658	23	7	of	of	ADP
inlawrev-20658	23	8	houston	houston	PROPN
inlawrev-20658	23	9	law	law	NOUN
inlawrev-20658	23	10	center	center	NOUN
inlawrev-20658	23	11	;	;	PUNCT
inlawrev-20658	23	12	m.p.a	m.p.a	NOUN
inlawrev-20658	23	13	.	.	PUNCT
inlawrev-20658	23	14	,	,	PUNCT
inlawrev-20658	23	15	1999	1999	NUM
inlawrev-20658	23	16	,	,	PUNCT
inlawrev-20658	23	17	university	university	NOUN
inlawrev-20658	23	18	of	of	ADP
inlawrev-20658	23	19	texas	texas	PROPN
inlawrev-20658	23	20	at	at	ADP
inlawrev-20658	23	21	austin	austin	PROPN
inlawrev-20658	23	22	;	;	PUNCT
inlawrev-20658	23	23	m.s	m.s	PROPN
inlawrev-20658	23	24	.	.	PROPN
inlawrev-20658	23	25	,	,	PUNCT
inlawrev-20658	23	26	1993	1993	NUM
inlawrev-20658	23	27	,	,	PUNCT
inlawrev-20658	23	28	university	university	NOUN
inlawrev-20658	23	29	of	of	ADP
inlawrev-20658	23	30	chicago	chicago	PROPN
inlawrev-20658	23	31	;	;	PUNCT
inlawrev-20658	23	32	b.a	b.a	PROPN
inlawrev-20658	23	33	.	.	PROPN
inlawrev-20658	23	34	,	,	PUNCT
inlawrev-20658	23	35	1992	1992	NUM
inlawrev-20658	23	36	,	,	PUNCT
inlawrev-20658	23	37	augustana	augustana	PROPN
inlawrev-20658	23	38	college	college	PROPN
inlawrev-20658	23	39	.	.	PUNCT
inlawrev-20658	24	1	*	*	PUNCT
inlawrev-20658	24	2	*	*	PUNCT
inlawrev-20658	24	3	*	*	PUNCT
inlawrev-20658	24	4	j.d	j.d	PROPN
inlawrev-20658	24	5	.	.	PROPN
inlawrev-20658	24	6	,	,	PUNCT
inlawrev-20658	24	7	2015	2015	NUM
inlawrev-20658	24	8	,	,	PUNCT
inlawrev-20658	24	9	indiana	indiana	PROPN
inlawrev-20658	24	10	university	university	PROPN
inlawrev-20658	24	11	robert	robert	PROPN
inlawrev-20658	24	12	h.	h.	PROPN
inlawrev-20658	24	13	mckinney	mckinney	PROPN
inlawrev-20658	24	14	school	school	PROPN
inlawrev-20658	24	15	of	of	ADP
inlawrev-20658	24	16	law	law	NOUN
inlawrev-20658	24	17	;	;	PUNCT
inlawrev-20658	24	18	b.b.a	b.b.a	NOUN
inlawrev-20658	24	19	.	.	PROPN
inlawrev-20658	24	20	,	,	PUNCT
inlawrev-20658	24	21	2010	2010	NUM
inlawrev-20658	24	22	,	,	PUNCT
inlawrev-20658	24	23	university	university	NOUN
inlawrev-20658	24	24	of	of	ADP
inlawrev-20658	24	25	michigan	michigan	PROPN
inlawrev-20658	24	26	.	.	PUNCT
inlawrev-20658	25	1	http://dx.doi.org/10.18060/4806.0047	http://dx.doi.org/10.18060/4806.0047	NOUN
inlawrev-20658	25	2	1456	1456	NUM
inlawrev-20658	25	3	indiana	indiana	PROPN
inlawrev-20658	25	4	law	law	PROPN
inlawrev-20658	25	5	review	review	NOUN
inlawrev-20658	26	1	[	[	X
inlawrev-20658	26	2	vol	vol	NOUN
inlawrev-20658	26	3	.	.	PUNCT
inlawrev-20658	27	1	48:1455	48:1455	NUM
inlawrev-20658	27	2	i.	i.	PROPN
inlawrev-20658	27	3	indiana	indiana	PROPN
inlawrev-20658	27	4	general	general	PROPN
inlawrev-20658	27	5	assembly	assembly	PROPN
inlawrev-20658	27	6	legislation	legislation	NOUN
inlawrev-20658	27	7	the	the	DET
inlawrev-20658	27	8	118th	118th	ADJ
inlawrev-20658	27	9	general	general	ADJ
inlawrev-20658	27	10	assembly	assembly	NOUN
inlawrev-20658	27	11	passed	pass	VERB
inlawrev-20658	27	12	many	many	ADJ
inlawrev-20658	27	13	pieces	piece	NOUN
inlawrev-20658	27	14	of	of	ADP
inlawrev-20658	27	15	legislation	legislation	NOUN
inlawrev-20658	27	16	affecting	affect	VERB
inlawrev-20658	27	17	various	various	ADJ
inlawrev-20658	27	18	areas	area	NOUN
inlawrev-20658	27	19	of	of	ADP
inlawrev-20658	27	20	state	state	NOUN
inlawrev-20658	27	21	and	and	CCONJ
inlawrev-20658	27	22	local	local	ADJ
inlawrev-20658	27	23	taxation	taxation	NOUN
inlawrev-20658	27	24	.	.	PUNCT
inlawrev-20658	28	1	although	although	SCONJ
inlawrev-20658	28	2	2014	2014	NUM
inlawrev-20658	28	3	was	be	AUX
inlawrev-20658	28	4	a	a	DET
inlawrev-20658	28	5	short	short	ADJ
inlawrev-20658	28	6	-	-	PUNCT
inlawrev-20658	28	7	session	session	NOUN
inlawrev-20658	28	8	year	year	NOUN
inlawrev-20658	28	9	,	,	PUNCT
inlawrev-20658	28	10	it	it	PRON
inlawrev-20658	28	11	was	be	AUX
inlawrev-20658	28	12	a	a	DET
inlawrev-20658	28	13	relatively	relatively	ADV
inlawrev-20658	28	14	active	active	ADJ
inlawrev-20658	28	15	one	one	NOUN
inlawrev-20658	28	16	for	for	ADP
inlawrev-20658	28	17	tax	tax	NOUN
inlawrev-20658	28	18	legislation	legislation	NOUN
inlawrev-20658	28	19	.	.	PUNCT
inlawrev-20658	29	1	this	this	DET
inlawrev-20658	29	2	part	part	NOUN
inlawrev-20658	29	3	highlights	highlight	VERB
inlawrev-20658	29	4	the	the	DET
inlawrev-20658	29	5	majority	majority	NOUN
inlawrev-20658	29	6	of	of	ADP
inlawrev-20658	29	7	the	the	DET
inlawrev-20658	29	8	ga	ga	PROPN
inlawrev-20658	29	9	’s	’s	PART
inlawrev-20658	29	10	changes	change	NOUN
inlawrev-20658	29	11	from	from	ADP
inlawrev-20658	29	12	2014	2014	NUM
inlawrev-20658	29	13	in	in	ADP
inlawrev-20658	29	14	the	the	DET
inlawrev-20658	29	15	areas	area	NOUN
inlawrev-20658	29	16	of	of	ADP
inlawrev-20658	29	17	property	property	NOUN
inlawrev-20658	29	18	taxes	taxis	NOUN
inlawrev-20658	29	19	,	,	PUNCT
inlawrev-20658	29	20	state	state	NOUN
inlawrev-20658	29	21	gross	gross	ADJ
inlawrev-20658	29	22	retail	retail	NOUN
inlawrev-20658	29	23	and	and	CCONJ
inlawrev-20658	29	24	use	use	VERB
inlawrev-20658	29	25	taxes	taxis	NOUN
inlawrev-20658	29	26	,	,	PUNCT
inlawrev-20658	29	27	state	state	NOUN
inlawrev-20658	29	28	incomes	income	NOUN
inlawrev-20658	29	29	taxes	taxis	NOUN
inlawrev-20658	29	30	,	,	PUNCT
inlawrev-20658	29	31	excise	excise	NOUN
inlawrev-20658	29	32	taxes	taxis	NOUN
inlawrev-20658	29	33	,	,	PUNCT
inlawrev-20658	29	34	and	and	CCONJ
inlawrev-20658	29	35	tax	tax	NOUN
inlawrev-20658	29	36	administration	administration	NOUN
inlawrev-20658	29	37	matters	matter	VERB
inlawrev-20658	29	38	.	.	PUNCT
inlawrev-20658	30	1	a.	a.	NOUN
inlawrev-20658	30	2	property	property	NOUN
inlawrev-20658	30	3	taxes	taxis	NOUN
inlawrev-20658	30	4	much	much	ADJ
inlawrev-20658	30	5	of	of	ADP
inlawrev-20658	30	6	the	the	DET
inlawrev-20658	30	7	ga	ga	PROPN
inlawrev-20658	30	8	’s	’s	PART
inlawrev-20658	30	9	legislative	legislative	ADJ
inlawrev-20658	30	10	activity	activity	NOUN
inlawrev-20658	30	11	in	in	ADP
inlawrev-20658	30	12	2014	2014	NUM
inlawrev-20658	30	13	was	be	AUX
inlawrev-20658	30	14	directed	direct	VERB
inlawrev-20658	30	15	at	at	ADP
inlawrev-20658	30	16	property	property	NOUN
inlawrev-20658	30	17	taxes	taxis	NOUN
inlawrev-20658	30	18	.	.	PUNCT
inlawrev-20658	31	1	while	while	SCONJ
inlawrev-20658	31	2	some	some	PRON
inlawrev-20658	31	3	of	of	ADP
inlawrev-20658	31	4	the	the	DET
inlawrev-20658	31	5	results	result	NOUN
inlawrev-20658	31	6	were	be	AUX
inlawrev-20658	31	7	mundane,1	mundane,1	NOUN
inlawrev-20658	31	8	the	the	DET
inlawrev-20658	31	9	ga	ga	PROPN
inlawrev-20658	31	10	did	do	AUX
inlawrev-20658	31	11	make	make	VERB
inlawrev-20658	31	12	a	a	DET
inlawrev-20658	31	13	number	number	NOUN
inlawrev-20658	31	14	of	of	ADP
inlawrev-20658	31	15	important	important	ADJ
inlawrev-20658	31	16	changes	change	NOUN
inlawrev-20658	31	17	.	.	PUNCT
inlawrev-20658	32	1	the	the	DET
inlawrev-20658	32	2	ga	ga	PROPN
inlawrev-20658	32	3	took	take	VERB
inlawrev-20658	32	4	steps	step	NOUN
inlawrev-20658	32	5	to	to	PART
inlawrev-20658	32	6	reduce	reduce	VERB
inlawrev-20658	32	7	the	the	DET
inlawrev-20658	32	8	property	property	NOUN
inlawrev-20658	32	9	tax	tax	NOUN
inlawrev-20658	32	10	burden	burden	NOUN
inlawrev-20658	32	11	arising	arise	VERB
inlawrev-20658	32	12	from	from	ADP
inlawrev-20658	32	13	business	business	NOUN
inlawrev-20658	32	14	personal	personal	ADJ
inlawrev-20658	32	15	property.2	property.2	PROPN
inlawrev-20658	32	16	counties	county	NOUN
inlawrev-20658	32	17	are	be	AUX
inlawrev-20658	32	18	now	now	ADV
inlawrev-20658	32	19	authorized	authorize	VERB
inlawrev-20658	32	20	to	to	PART
inlawrev-20658	32	21	exempt	exempt	VERB
inlawrev-20658	32	22	business	business	NOUN
inlawrev-20658	32	23	personal	personal	ADJ
inlawrev-20658	32	24	property	property	NOUN
inlawrev-20658	32	25	from	from	ADP
inlawrev-20658	32	26	property	property	NOUN
inlawrev-20658	32	27	taxation	taxation	NOUN
inlawrev-20658	32	28	if	if	SCONJ
inlawrev-20658	32	29	the	the	DET
inlawrev-20658	32	30	taxpayer	taxpayer	NOUN
inlawrev-20658	32	31	’s	’s	PART
inlawrev-20658	32	32	potentiallyexempt	potentiallyexempt	ADJ
inlawrev-20658	32	33	personal	personal	ADJ
inlawrev-20658	32	34	property	property	NOUN
inlawrev-20658	32	35	on	on	ADP
inlawrev-20658	32	36	the	the	DET
inlawrev-20658	32	37	assessment	assessment	NOUN
inlawrev-20658	32	38	date	date	NOUN
inlawrev-20658	32	39	has	have	VERB
inlawrev-20658	32	40	an	an	DET
inlawrev-20658	32	41	acquisition	acquisition	NOUN
inlawrev-20658	32	42	cost	cost	NOUN
inlawrev-20658	32	43	of	of	ADP
inlawrev-20658	32	44	less	less	ADJ
inlawrev-20658	32	45	than	than	ADP
inlawrev-20658	32	46	$	$	SYM
inlawrev-20658	32	47	20,000.3	20,000.3	NOUN
inlawrev-20658	32	48	certain	certain	ADJ
inlawrev-20658	32	49	specific	specific	ADJ
inlawrev-20658	32	50	types	type	NOUN
inlawrev-20658	32	51	of	of	ADP
inlawrev-20658	32	52	personal	personal	ADJ
inlawrev-20658	32	53	property	property	NOUN
inlawrev-20658	32	54	(	(	PUNCT
inlawrev-20658	32	55	e.g.	e.g.	ADV
inlawrev-20658	32	56	,	,	PUNCT
inlawrev-20658	32	57	mobile	mobile	ADJ
inlawrev-20658	32	58	homes	home	NOUN
inlawrev-20658	32	59	)	)	PUNCT
inlawrev-20658	32	60	,	,	PUNCT
inlawrev-20658	32	61	and	and	CCONJ
inlawrev-20658	32	62	business	business	NOUN
inlawrev-20658	32	63	personal	personal	ADJ
inlawrev-20658	32	64	property	property	NOUN
inlawrev-20658	32	65	acquired	acquire	VERB
inlawrev-20658	32	66	by	by	ADP
inlawrev-20658	32	67	the	the	DET
inlawrev-20658	32	68	taxpayer	taxpayer	NOUN
inlawrev-20658	32	69	in	in	ADP
inlawrev-20658	32	70	non	non	ADJ
inlawrev-20658	32	71	-	-	ADJ
inlawrev-20658	32	72	arm	arm	ADJ
inlawrev-20658	32	73	’s	’s	PART
inlawrev-20658	32	74	length	length	NOUN
inlawrev-20658	32	75	transactions	transaction	NOUN
inlawrev-20658	32	76	from	from	ADP
inlawrev-20658	32	77	related	related	ADJ
inlawrev-20658	32	78	parties	party	NOUN
inlawrev-20658	32	79	who	who	PRON
inlawrev-20658	32	80	were	be	AUX
inlawrev-20658	32	81	already	already	ADV
inlawrev-20658	32	82	using	use	VERB
inlawrev-20658	32	83	it	it	PRON
inlawrev-20658	32	84	in	in	ADP
inlawrev-20658	32	85	indiana	indiana	PROPN
inlawrev-20658	32	86	,	,	PUNCT
inlawrev-20658	32	87	do	do	AUX
inlawrev-20658	32	88	not	not	PART
inlawrev-20658	32	89	qualify	qualify	VERB
inlawrev-20658	32	90	for	for	ADP
inlawrev-20658	32	91	the	the	DET
inlawrev-20658	32	92	exemption.4	exemption.4	NOUN
inlawrev-20658	32	93	the	the	DET
inlawrev-20658	32	94	taxpayer	taxpayer	NOUN
inlawrev-20658	32	95	must	must	AUX
inlawrev-20658	32	96	file	file	VERB
inlawrev-20658	32	97	an	an	DET
inlawrev-20658	32	98	annual	annual	ADJ
inlawrev-20658	32	99	certification	certification	NOUN
inlawrev-20658	32	100	with	with	ADP
inlawrev-20658	32	101	the	the	DET
inlawrev-20658	32	102	county	county	NOUN
inlawrev-20658	32	103	auditor	auditor	NOUN
inlawrev-20658	32	104	claiming	claim	VERB
inlawrev-20658	32	105	the	the	DET
inlawrev-20658	32	106	exemption,5	exemption,5	NOUN
inlawrev-20658	32	107	and	and	CCONJ
inlawrev-20658	32	108	failure	failure	NOUN
inlawrev-20658	32	109	to	to	PART
inlawrev-20658	32	110	file	file	VERB
inlawrev-20658	32	111	that	that	DET
inlawrev-20658	32	112	certification	certification	NOUN
inlawrev-20658	32	113	will	will	AUX
inlawrev-20658	32	114	result	result	VERB
inlawrev-20658	32	115	in	in	ADP
inlawrev-20658	32	116	a	a	DET
inlawrev-20658	32	117	twenty	twenty	NUM
inlawrev-20658	32	118	-	-	PUNCT
inlawrev-20658	32	119	five	five	NUM
inlawrev-20658	32	120	dollar	dollar	NOUN
inlawrev-20658	32	121	penalty.6	penalty.6	NOUN
inlawrev-20658	32	122	counties	county	NOUN
inlawrev-20658	32	123	are	be	AUX
inlawrev-20658	32	124	also	also	ADV
inlawrev-20658	32	125	empowered	empower	VERB
inlawrev-20658	32	126	to	to	PART
inlawrev-20658	32	127	adopt	adopt	VERB
inlawrev-20658	32	128	an	an	DET
inlawrev-20658	32	129	exemption	exemption	NOUN
inlawrev-20658	32	130	ordinance	ordinance	NOUN
inlawrev-20658	32	131	that	that	PRON
inlawrev-20658	32	132	exempts	exempt	VERB
inlawrev-20658	32	133	all	all	DET
inlawrev-20658	32	134	newly	newly	ADV
inlawrev-20658	32	135	-	-	PUNCT
inlawrev-20658	32	136	acquired	acquire	VERB
inlawrev-20658	32	137	business	business	NOUN
inlawrev-20658	32	138	personal	personal	ADJ
inlawrev-20658	32	139	property	property	NOUN
inlawrev-20658	32	140	from	from	ADP
inlawrev-20658	32	141	property	property	NOUN
inlawrev-20658	32	142	taxation.7	taxation.7	NOUN
inlawrev-20658	32	143	the	the	DET
inlawrev-20658	32	144	exempt	exempt	ADJ
inlawrev-20658	32	145	property	property	NOUN
inlawrev-20658	32	146	must	must	AUX
inlawrev-20658	32	147	be	be	AUX
inlawrev-20658	32	148	placed	place	VERB
inlawrev-20658	32	149	in	in	ADP
inlawrev-20658	32	150	service	service	NOUN
inlawrev-20658	32	151	in	in	ADP
inlawrev-20658	32	152	indiana	indiana	PROPN
inlawrev-20658	32	153	for	for	ADP
inlawrev-20658	32	154	the	the	DET
inlawrev-20658	32	155	first	first	ADJ
inlawrev-20658	32	156	time	time	NOUN
inlawrev-20658	32	157	after	after	ADP
inlawrev-20658	32	158	the	the	DET
inlawrev-20658	32	159	date	date	NOUN
inlawrev-20658	32	160	the	the	DET
inlawrev-20658	32	161	exemption	exemption	NOUN
inlawrev-20658	32	162	ordinance	ordinance	NOUN
inlawrev-20658	32	163	is	be	AUX
inlawrev-20658	32	164	adopted	adopt	VERB
inlawrev-20658	32	165	(	(	PUNCT
inlawrev-20658	32	166	or	or	CCONJ
inlawrev-20658	32	167	after	after	ADP
inlawrev-20658	32	168	the	the	DET
inlawrev-20658	32	169	exemption	exemption	NOUN
inlawrev-20658	32	170	’s	’	VERB
inlawrev-20658	32	171	beginning	begin	VERB
inlawrev-20658	32	172	date	date	NOUN
inlawrev-20658	32	173	if	if	SCONJ
inlawrev-20658	32	174	one	one	PRON
inlawrev-20658	32	175	is	be	AUX
inlawrev-20658	32	176	stated	state	VERB
inlawrev-20658	32	177	in	in	ADP
inlawrev-20658	32	178	that	that	DET
inlawrev-20658	32	179	ordinance).8	ordinance).8	NOUN
inlawrev-20658	32	180	if	if	SCONJ
inlawrev-20658	32	181	the	the	DET
inlawrev-20658	32	182	county	county	NOUN
inlawrev-20658	32	183	amends	amend	VERB
inlawrev-20658	32	184	or	or	CCONJ
inlawrev-20658	32	185	repeals	repeal	NOUN
inlawrev-20658	32	186	its	its	PRON
inlawrev-20658	32	187	ordinance	ordinance	NOUN
inlawrev-20658	32	188	,	,	PUNCT
inlawrev-20658	32	189	all	all	DET
inlawrev-20658	32	190	previously	previously	ADV
inlawrev-20658	32	191	exempt	exempt	ADJ
inlawrev-20658	32	192	personal	personal	ADJ
inlawrev-20658	32	193	property	property	NOUN
inlawrev-20658	32	194	will	will	AUX
inlawrev-20658	32	195	remain	remain	VERB
inlawrev-20658	32	196	exempt	exempt	ADJ
inlawrev-20658	32	197	after	after	ADP
inlawrev-20658	32	198	the	the	DET
inlawrev-20658	32	199	amendment	amendment	NOUN
inlawrev-20658	32	200	or	or	CCONJ
inlawrev-20658	32	201	repeal.9	repeal.9	PROPN
inlawrev-20658	32	202	in	in	ADP
inlawrev-20658	32	203	addition	addition	NOUN
inlawrev-20658	32	204	,	,	PUNCT
inlawrev-20658	32	205	new	new	ADJ
inlawrev-20658	32	206	business	business	NOUN
inlawrev-20658	32	207	personal	personal	ADJ
inlawrev-20658	32	208	property	property	NOUN
inlawrev-20658	32	209	that	that	PRON
inlawrev-20658	32	210	qualifies	qualify	VERB
inlawrev-20658	32	211	for	for	ADP
inlawrev-20658	32	212	the	the	DET
inlawrev-20658	32	213	deduction	deduction	NOUN
inlawrev-20658	32	214	for	for	ADP
inlawrev-20658	32	215	rehabilitation	rehabilitation	NOUN
inlawrev-20658	32	216	or	or	CCONJ
inlawrev-20658	32	217	redevelopment	redevelopment	NOUN
inlawrev-20658	32	218	of	of	ADP
inlawrev-20658	32	219	real	real	ADJ
inlawrev-20658	32	220	property	property	NOUN
inlawrev-20658	32	221	in	in	ADP
inlawrev-20658	32	222	economic	economic	ADJ
inlawrev-20658	32	223	revitalization	revitalization	NOUN
inlawrev-20658	32	224	areas	area	NOUN
inlawrev-20658	32	225	under	under	ADP
inlawrev-20658	32	226	a	a	DET
inlawrev-20658	32	227	statement	statement	NOUN
inlawrev-20658	32	228	of	of	ADP
inlawrev-20658	32	229	benefits	benefit	NOUN
inlawrev-20658	32	230	that	that	PRON
inlawrev-20658	32	231	was	be	AUX
inlawrev-20658	32	232	approved	approve	VERB
inlawrev-20658	32	233	after	after	ADP
inlawrev-20658	32	234	june	june	PROPN
inlawrev-20658	32	235	30	30	NUM
inlawrev-20658	32	236	,	,	PUNCT
inlawrev-20658	32	237	2015	2015	NUM
inlawrev-20658	32	238	,	,	PUNCT
inlawrev-20658	32	239	may	may	AUX
inlawrev-20658	32	240	receive	receive	VERB
inlawrev-20658	32	241	an	an	DET
inlawrev-20658	32	242	1	1	NUM
inlawrev-20658	32	243	.	.	PUNCT
inlawrev-20658	33	1	see	see	VERB
inlawrev-20658	33	2	,	,	PUNCT
inlawrev-20658	33	3	e.g.	e.g.	ADV
inlawrev-20658	33	4	,	,	PUNCT
inlawrev-20658	33	5	pub	pub	NOUN
inlawrev-20658	33	6	.	.	PUNCT
inlawrev-20658	34	1	l.	l.	PROPN
inlawrev-20658	34	2	no	no	INTJ
inlawrev-20658	34	3	.	.	PROPN
inlawrev-20658	35	1	79	79	NUM
inlawrev-20658	35	2	-	-	SYM
inlawrev-20658	35	3	2014	2014	NUM
inlawrev-20658	35	4	,	,	PUNCT
inlawrev-20658	35	5	§	§	PROPN
inlawrev-20658	35	6	2	2	NUM
inlawrev-20658	35	7	,	,	PUNCT
inlawrev-20658	35	8	2014	2014	NUM
inlawrev-20658	35	9	ind	ind	NOUN
inlawrev-20658	35	10	.	.	PUNCT
inlawrev-20658	36	1	acts	act	VERB
inlawrev-20658	36	2	941	941	NUM
inlawrev-20658	36	3	,	,	PUNCT
inlawrev-20658	36	4	941	941	NUM
inlawrev-20658	36	5	-	-	SYM
inlawrev-20658	36	6	42	42	NUM
inlawrev-20658	36	7	(	(	PUNCT
inlawrev-20658	36	8	amending	amend	VERB
inlawrev-20658	36	9	ind	ind	NOUN
inlawrev-20658	36	10	.	.	PUNCT
inlawrev-20658	37	1	code	code	PROPN
inlawrev-20658	37	2	§	§	PROPN
inlawrev-20658	37	3	6	6	NUM
inlawrev-20658	37	4	-	-	SYM
inlawrev-20658	37	5	1.1	1.1	NUM
inlawrev-20658	37	6	-	-	PUNCT
inlawrev-20658	37	7	10	10	NUM
inlawrev-20658	37	8	-	-	SYM
inlawrev-20658	37	9	25	25	NUM
inlawrev-20658	37	10	(	(	PUNCT
inlawrev-20658	37	11	2014	2014	NUM
inlawrev-20658	37	12	)	)	PUNCT
inlawrev-20658	37	13	)	)	PUNCT
inlawrev-20658	38	1	(	(	PUNCT
inlawrev-20658	38	2	removing	remove	VERB
inlawrev-20658	38	3	“	"	PUNCT
inlawrev-20658	38	4	[	[	X
inlawrev-20658	38	5	a	a	X
inlawrev-20658	38	6	]	]	X
inlawrev-20658	38	7	camp	camp	NOUN
inlawrev-20658	38	8	of	of	ADP
inlawrev-20658	38	9	united	united	PROPN
inlawrev-20658	38	10	states	states	PROPN
inlawrev-20658	38	11	spanish	spanish	ADJ
inlawrev-20658	38	12	war	war	NOUN
inlawrev-20658	38	13	veterans	veteran	NOUN
inlawrev-20658	38	14	”	"	PUNCT
inlawrev-20658	38	15	from	from	ADP
inlawrev-20658	38	16	the	the	DET
inlawrev-20658	38	17	list	list	NOUN
inlawrev-20658	38	18	of	of	ADP
inlawrev-20658	38	19	organizations	organization	NOUN
inlawrev-20658	38	20	whose	whose	DET
inlawrev-20658	38	21	tangible	tangible	ADJ
inlawrev-20658	38	22	property	property	NOUN
inlawrev-20658	38	23	is	be	AUX
inlawrev-20658	38	24	exempt	exempt	ADJ
inlawrev-20658	38	25	from	from	ADP
inlawrev-20658	38	26	property	property	NOUN
inlawrev-20658	38	27	taxation	taxation	NOUN
inlawrev-20658	38	28	,	,	PUNCT
inlawrev-20658	38	29	presumably	presumably	ADV
inlawrev-20658	38	30	because	because	SCONJ
inlawrev-20658	38	31	there	there	PRON
inlawrev-20658	38	32	are	be	VERB
inlawrev-20658	38	33	no	no	DET
inlawrev-20658	38	34	remaining	remain	VERB
inlawrev-20658	38	35	veterans	veteran	NOUN
inlawrev-20658	38	36	of	of	ADP
inlawrev-20658	38	37	that	that	DET
inlawrev-20658	38	38	war	war	NOUN
inlawrev-20658	38	39	to	to	PART
inlawrev-20658	38	40	make	make	VERB
inlawrev-20658	38	41	a	a	DET
inlawrev-20658	38	42	camp	camp	NOUN
inlawrev-20658	38	43	)	)	PUNCT
inlawrev-20658	38	44	.	.	PUNCT
inlawrev-20658	39	1	2	2	X
inlawrev-20658	39	2	.	.	X
inlawrev-20658	39	3	generally	generally	ADV
inlawrev-20658	39	4	,	,	PUNCT
inlawrev-20658	39	5	“	"	PUNCT
inlawrev-20658	39	6	business	business	NOUN
inlawrev-20658	39	7	personal	personal	ADJ
inlawrev-20658	39	8	property	property	NOUN
inlawrev-20658	39	9	”	"	PUNCT
inlawrev-20658	39	10	is	be	AUX
inlawrev-20658	39	11	personal	personal	ADJ
inlawrev-20658	39	12	property	property	NOUN
inlawrev-20658	39	13	that	that	PRON
inlawrev-20658	39	14	is	be	AUX
inlawrev-20658	39	15	either	either	CCONJ
inlawrev-20658	39	16	“	"	PUNCT
inlawrev-20658	39	17	used	use	VERB
inlawrev-20658	39	18	in	in	ADP
inlawrev-20658	39	19	a	a	DET
inlawrev-20658	39	20	trade	trade	NOUN
inlawrev-20658	39	21	or	or	CCONJ
inlawrev-20658	39	22	business	business	NOUN
inlawrev-20658	39	23	”	"	PUNCT
inlawrev-20658	39	24	or	or	CCONJ
inlawrev-20658	39	25	is	be	AUX
inlawrev-20658	39	26	“	"	PUNCT
inlawrev-20658	39	27	held	hold	VERB
inlawrev-20658	39	28	,	,	PUNCT
inlawrev-20658	39	29	used	use	VERB
inlawrev-20658	39	30	,	,	PUNCT
inlawrev-20658	39	31	or	or	CCONJ
inlawrev-20658	39	32	consumed	consume	VERB
inlawrev-20658	39	33	in	in	ADP
inlawrev-20658	39	34	connection	connection	NOUN
inlawrev-20658	39	35	with	with	ADP
inlawrev-20658	39	36	the	the	DET
inlawrev-20658	39	37	production	production	NOUN
inlawrev-20658	39	38	of	of	ADP
inlawrev-20658	39	39	income	income	NOUN
inlawrev-20658	39	40	.	.	PUNCT
inlawrev-20658	39	41	”	"	PUNCT
inlawrev-20658	40	1	pub	pub	NOUN
inlawrev-20658	40	2	.	.	PUNCT
inlawrev-20658	41	1	l.	l.	PROPN
inlawrev-20658	41	2	no	no	INTJ
inlawrev-20658	41	3	.	.	PROPN
inlawrev-20658	42	1	80	80	NUM
inlawrev-20658	42	2	-	-	SYM
inlawrev-20658	42	3	2014	2014	NUM
inlawrev-20658	42	4	,	,	PUNCT
inlawrev-20658	42	5	§	§	PROPN
inlawrev-20658	42	6	1	1	NUM
inlawrev-20658	42	7	,	,	PUNCT
inlawrev-20658	42	8	2014	2014	NUM
inlawrev-20658	42	9	ind	ind	NOUN
inlawrev-20658	42	10	.	.	PUNCT
inlawrev-20658	43	1	acts	act	VERB
inlawrev-20658	43	2	945	945	NUM
inlawrev-20658	43	3	,	,	PUNCT
inlawrev-20658	43	4	945	945	NUM
inlawrev-20658	43	5	-	-	SYM
inlawrev-20658	43	6	47	47	NUM
inlawrev-20658	43	7	(	(	PUNCT
inlawrev-20658	43	8	codified	codify	VERB
inlawrev-20658	43	9	at	at	ADP
inlawrev-20658	43	10	ind	ind	PROPN
inlawrev-20658	43	11	.	.	PUNCT
inlawrev-20658	44	1	code	code	PROPN
inlawrev-20658	44	2	§	§	PROPN
inlawrev-20658	44	3	6	6	NUM
inlawrev-20658	44	4	-	-	SYM
inlawrev-20658	44	5	1.1	1.1	NUM
inlawrev-20658	44	6	-	-	PUNCT
inlawrev-20658	44	7	3	3	NUM
inlawrev-20658	44	8	-	-	SYM
inlawrev-20658	44	9	7.2	7.2	NUM
inlawrev-20658	44	10	(	(	PUNCT
inlawrev-20658	44	11	2014	2014	NUM
inlawrev-20658	44	12	)	)	PUNCT
inlawrev-20658	44	13	)	)	PUNCT
inlawrev-20658	44	14	.	.	PUNCT
inlawrev-20658	45	1	3	3	X
inlawrev-20658	45	2	.	.	X
inlawrev-20658	46	1	i	i	PRON
inlawrev-20658	46	2	d.	d.	PROPN
inlawrev-20658	46	3	4	4	NUM
inlawrev-20658	46	4	.	.	PUNCT
inlawrev-20658	47	1	i	i	PRON
inlawrev-20658	47	2	d.	d.	PROPN
inlawrev-20658	47	3	5	5	NUM
inlawrev-20658	47	4	.	.	PUNCT
inlawrev-20658	48	1	i	i	PRON
inlawrev-20658	48	2	d.	d.	PROPN
inlawrev-20658	48	3	6	6	NUM
inlawrev-20658	48	4	.	.	PUNCT
inlawrev-20658	49	1	i	i	PRON
inlawrev-20658	49	2	d.	d.	PROPN
inlawrev-20658	49	3	§	§	PROPN
inlawrev-20658	49	4	7	7	NUM
inlawrev-20658	49	5	,	,	PUNCT
inlawrev-20658	49	6	2014	2014	NUM
inlawrev-20658	49	7	ind	ind	NOUN
inlawrev-20658	49	8	.	.	PUNCT
inlawrev-20658	50	1	acts	act	VERB
inlawrev-20658	50	2	at	at	ADP
inlawrev-20658	50	3	955	955	NUM
inlawrev-20658	50	4	-	-	SYM
inlawrev-20658	50	5	57	57	NUM
inlawrev-20658	50	6	(	(	PUNCT
inlawrev-20658	50	7	amending	amend	VERB
inlawrev-20658	50	8	ind	ind	NOUN
inlawrev-20658	50	9	.	.	PUNCT
inlawrev-20658	51	1	code	code	PROPN
inlawrev-20658	51	2	§	§	PROPN
inlawrev-20658	51	3	6	6	NUM
inlawrev-20658	51	4	-	-	SYM
inlawrev-20658	51	5	1.1	1.1	NUM
inlawrev-20658	51	6	-	-	PUNCT
inlawrev-20658	51	7	37	37	NUM
inlawrev-20658	51	8	-	-	SYM
inlawrev-20658	51	9	7	7	NUM
inlawrev-20658	51	10	(	(	PUNCT
inlawrev-20658	51	11	2014	2014	NUM
inlawrev-20658	51	12	)	)	PUNCT
inlawrev-20658	51	13	)	)	PUNCT
inlawrev-20658	51	14	.	.	PUNCT
inlawrev-20658	52	1	7	7	X
inlawrev-20658	52	2	.	.	X
inlawrev-20658	53	1	i	i	PRON
inlawrev-20658	53	2	d.	d.	PROPN
inlawrev-20658	53	3	§	§	PROPN
inlawrev-20658	53	4	2	2	NUM
inlawrev-20658	53	5	,	,	PUNCT
inlawrev-20658	53	6	2014	2014	NUM
inlawrev-20658	53	7	ind	ind	NOUN
inlawrev-20658	53	8	.	.	PUNCT
inlawrev-20658	54	1	acts	act	VERB
inlawrev-20658	54	2	at	at	ADP
inlawrev-20658	54	3	948	948	NUM
inlawrev-20658	54	4	(	(	PUNCT
inlawrev-20658	54	5	codified	codify	VERB
inlawrev-20658	54	6	at	at	ADP
inlawrev-20658	54	7	ind	ind	PROPN
inlawrev-20658	54	8	.	.	PUNCT
inlawrev-20658	55	1	code	code	PROPN
inlawrev-20658	55	2	§	§	PROPN
inlawrev-20658	55	3	§	§	PROPN
inlawrev-20658	55	4	6	6	NUM
inlawrev-20658	55	5	-	-	SYM
inlawrev-20658	55	6	1.1	1.1	NUM
inlawrev-20658	55	7	-	-	PUNCT
inlawrev-20658	55	8	10.3	10.3	NUM
inlawrev-20658	55	9	-	-	SYM
inlawrev-20658	55	10	5	5	NUM
inlawrev-20658	55	11	to	to	ADP
inlawrev-20658	55	12	-6	-6	PROPN
inlawrev-20658	55	13	(	(	PUNCT
inlawrev-20658	55	14	2014	2014	NUM
inlawrev-20658	55	15	)	)	PUNCT
inlawrev-20658	55	16	)	)	PUNCT
inlawrev-20658	55	17	.	.	PUNCT
inlawrev-20658	56	1	8	8	X
inlawrev-20658	56	2	.	.	X
inlawrev-20658	57	1	i	i	PRON
inlawrev-20658	57	2	d.	d.	PROPN
inlawrev-20658	57	3	§	§	PROPN
inlawrev-20658	57	4	2	2	NUM
inlawrev-20658	57	5	,	,	PUNCT
inlawrev-20658	57	6	2014	2014	NUM
inlawrev-20658	57	7	ind	ind	NOUN
inlawrev-20658	57	8	.	.	PUNCT
inlawrev-20658	58	1	acts	act	VERB
inlawrev-20658	58	2	at	at	ADP
inlawrev-20658	58	3	948	948	NUM
inlawrev-20658	58	4	(	(	PUNCT
inlawrev-20658	58	5	codified	codify	VERB
inlawrev-20658	58	6	at	at	ADP
inlawrev-20658	58	7	ind	ind	PROPN
inlawrev-20658	58	8	.	.	PUNCT
inlawrev-20658	59	1	code	code	PROPN
inlawrev-20658	59	2	§	§	PROPN
inlawrev-20658	59	3	6	6	NUM
inlawrev-20658	59	4	-	-	SYM
inlawrev-20658	59	5	1.1	1.1	NUM
inlawrev-20658	59	6	-	-	PUNCT
inlawrev-20658	59	7	10.3	10.3	NUM
inlawrev-20658	59	8	-	-	SYM
inlawrev-20658	59	9	4	4	NUM
inlawrev-20658	59	10	(	(	PUNCT
inlawrev-20658	59	11	2014	2014	NUM
inlawrev-20658	59	12	)	)	PUNCT
inlawrev-20658	59	13	)	)	PUNCT
inlawrev-20658	59	14	.	.	PUNCT
inlawrev-20658	60	1	9	9	X
inlawrev-20658	60	2	.	.	X
inlawrev-20658	61	1	i	i	PRON
inlawrev-20658	61	2	d.	d.	PROPN
inlawrev-20658	61	3	§	§	PROPN
inlawrev-20658	61	4	2	2	NUM
inlawrev-20658	61	5	,	,	PUNCT
inlawrev-20658	61	6	2014	2014	NUM
inlawrev-20658	61	7	ind	ind	NOUN
inlawrev-20658	61	8	.	.	PUNCT
inlawrev-20658	62	1	acts	act	VERB
inlawrev-20658	62	2	at	at	ADP
inlawrev-20658	62	3	948	948	NUM
inlawrev-20658	62	4	-	-	SYM
inlawrev-20658	62	5	49	49	NUM
inlawrev-20658	62	6	(	(	PUNCT
inlawrev-20658	62	7	codified	codify	VERB
inlawrev-20658	62	8	at	at	ADP
inlawrev-20658	62	9	ind	ind	PROPN
inlawrev-20658	62	10	.	.	PUNCT
inlawrev-20658	63	1	code	code	PROPN
inlawrev-20658	63	2	§	§	PROPN
inlawrev-20658	63	3	6	6	NUM
inlawrev-20658	63	4	-	-	SYM
inlawrev-20658	63	5	1.1	1.1	NUM
inlawrev-20658	63	6	-	-	PUNCT
inlawrev-20658	63	7	10.3	10.3	NUM
inlawrev-20658	63	8	-	-	SYM
inlawrev-20658	63	9	7	7	NUM
inlawrev-20658	63	10	(	(	PUNCT
inlawrev-20658	63	11	2014	2014	NUM
inlawrev-20658	63	12	)	)	PUNCT
inlawrev-20658	63	13	)	)	PUNCT
inlawrev-20658	63	14	.	.	PUNCT
inlawrev-20658	64	1	2015	2015	NUM
inlawrev-20658	64	2	]	]	PUNCT
inlawrev-20658	64	3	taxation	taxation	NOUN
inlawrev-20658	64	4	1457	1457	NUM
inlawrev-20658	64	5	enhanced	enhance	VERB
inlawrev-20658	64	6	abatement	abatement	NOUN
inlawrev-20658	64	7	schedule	schedule	NOUN
inlawrev-20658	64	8	of	of	ADP
inlawrev-20658	64	9	up	up	ADP
inlawrev-20658	64	10	to	to	PART
inlawrev-20658	64	11	twenty	twenty	NUM
inlawrev-20658	64	12	years.10	years.10	NOUN
inlawrev-20658	64	13	the	the	DET
inlawrev-20658	64	14	ga	ga	PROPN
inlawrev-20658	64	15	also	also	ADV
inlawrev-20658	64	16	modified	modify	VERB
inlawrev-20658	64	17	a	a	DET
inlawrev-20658	64	18	number	number	NOUN
inlawrev-20658	64	19	of	of	ADP
inlawrev-20658	64	20	property	property	NOUN
inlawrev-20658	64	21	tax	tax	NOUN
inlawrev-20658	64	22	assessment	assessment	NOUN
inlawrev-20658	64	23	dates	date	VERB
inlawrev-20658	64	24	and	and	CCONJ
inlawrev-20658	64	25	filing	filing	NOUN
inlawrev-20658	64	26	dates	date	NOUN
inlawrev-20658	64	27	.	.	PUNCT
inlawrev-20658	65	1	beginning	begin	VERB
inlawrev-20658	65	2	in	in	ADP
inlawrev-20658	65	3	2016	2016	NUM
inlawrev-20658	65	4	,	,	PUNCT
inlawrev-20658	65	5	january	january	PROPN
inlawrev-20658	65	6	1st	1st	PROPN
inlawrev-20658	65	7	is	be	AUX
inlawrev-20658	65	8	the	the	DET
inlawrev-20658	65	9	assessment	assessment	NOUN
inlawrev-20658	65	10	date	date	NOUN
inlawrev-20658	65	11	for	for	ADP
inlawrev-20658	65	12	all	all	DET
inlawrev-20658	65	13	tangible	tangible	ADJ
inlawrev-20658	65	14	property	property	NOUN
inlawrev-20658	65	15	other	other	ADJ
inlawrev-20658	65	16	than	than	ADP
inlawrev-20658	65	17	mobile	mobile	ADJ
inlawrev-20658	65	18	homes.11	homes.11	NOUN
inlawrev-20658	65	19	mobile	mobile	ADJ
inlawrev-20658	65	20	homes	home	NOUN
inlawrev-20658	65	21	move	move	VERB
inlawrev-20658	65	22	to	to	ADP
inlawrev-20658	65	23	that	that	DET
inlawrev-20658	65	24	assessment	assessment	NOUN
inlawrev-20658	65	25	date	date	NOUN
inlawrev-20658	65	26	starting	start	VERB
inlawrev-20658	65	27	in	in	ADP
inlawrev-20658	65	28	2017.12	2017.12	NUM
inlawrev-20658	65	29	furthermore	furthermore	ADV
inlawrev-20658	65	30	,	,	PUNCT
inlawrev-20658	65	31	unless	unless	SCONJ
inlawrev-20658	65	32	ordered	order	VERB
inlawrev-20658	65	33	to	to	PART
inlawrev-20658	65	34	do	do	VERB
inlawrev-20658	65	35	so	so	ADV
inlawrev-20658	65	36	by	by	ADP
inlawrev-20658	65	37	law	law	NOUN
inlawrev-20658	65	38	enacted	enact	VERB
inlawrev-20658	65	39	after	after	ADP
inlawrev-20658	65	40	july	july	PROPN
inlawrev-20658	65	41	1	1	NUM
inlawrev-20658	65	42	,	,	PUNCT
inlawrev-20658	65	43	2014	2014	NUM
inlawrev-20658	65	44	,	,	PUNCT
inlawrev-20658	65	45	an	an	DET
inlawrev-20658	65	46	assessor	assessor	NOUN
inlawrev-20658	65	47	should	should	AUX
inlawrev-20658	65	48	not	not	PART
inlawrev-20658	65	49	consider	consider	VERB
inlawrev-20658	65	50	“	"	PUNCT
inlawrev-20658	65	51	change[s	change[s	VERB
inlawrev-20658	65	52	]	]	PUNCT
inlawrev-20658	65	53	in	in	ADP
inlawrev-20658	65	54	use	use	NOUN
inlawrev-20658	65	55	,	,	PUNCT
inlawrev-20658	65	56	value	value	NOUN
inlawrev-20658	65	57	,	,	PUNCT
inlawrev-20658	65	58	character	character	NOUN
inlawrev-20658	65	59	,	,	PUNCT
inlawrev-20658	65	60	or	or	CCONJ
inlawrev-20658	65	61	ownership	ownership	NOUN
inlawrev-20658	65	62	”	"	PUNCT
inlawrev-20658	65	63	that	that	PRON
inlawrev-20658	65	64	occur	occur	VERB
inlawrev-20658	65	65	after	after	ADP
inlawrev-20658	65	66	the	the	DET
inlawrev-20658	65	67	assessment	assessment	NOUN
inlawrev-20658	65	68	date	date	NOUN
inlawrev-20658	65	69	when	when	SCONJ
inlawrev-20658	65	70	determining	determine	VERB
inlawrev-20658	65	71	the	the	DET
inlawrev-20658	65	72	property	property	NOUN
inlawrev-20658	65	73	’s	’s	PART
inlawrev-20658	65	74	true	true	ADJ
inlawrev-20658	65	75	tax	tax	NOUN
inlawrev-20658	65	76	value	value	NOUN
inlawrev-20658	65	77	on	on	ADP
inlawrev-20658	65	78	the	the	DET
inlawrev-20658	65	79	assessment	assessment	NOUN
inlawrev-20658	65	80	date.13	date.13	NOUN
inlawrev-20658	65	81	for	for	ADP
inlawrev-20658	65	82	personal	personal	ADJ
inlawrev-20658	65	83	property	property	NOUN
inlawrev-20658	65	84	taxes	taxis	NOUN
inlawrev-20658	65	85	,	,	PUNCT
inlawrev-20658	65	86	the	the	DET
inlawrev-20658	65	87	initial	initial	ADJ
inlawrev-20658	65	88	filing	filing	NOUN
inlawrev-20658	65	89	date	date	NOUN
inlawrev-20658	65	90	for	for	ADP
inlawrev-20658	65	91	tax	tax	NOUN
inlawrev-20658	65	92	returns	return	NOUN
inlawrev-20658	65	93	was	be	AUX
inlawrev-20658	65	94	set	set	VERB
inlawrev-20658	65	95	at	at	ADP
inlawrev-20658	65	96	may	may	PROPN
inlawrev-20658	65	97	15th.14	15th.14	NUM
inlawrev-20658	65	98	and	and	CCONJ
inlawrev-20658	65	99	,	,	PUNCT
inlawrev-20658	65	100	beginning	begin	VERB
inlawrev-20658	65	101	in	in	ADP
inlawrev-20658	65	102	2016	2016	NUM
inlawrev-20658	65	103	,	,	PUNCT
inlawrev-20658	65	104	the	the	DET
inlawrev-20658	65	105	assessed	assessed	ADJ
inlawrev-20658	65	106	values	value	NOUN
inlawrev-20658	65	107	on	on	ADP
inlawrev-20658	65	108	an	an	DET
inlawrev-20658	65	109	amended	amend	VERB
inlawrev-20658	65	110	personal	personal	ADJ
inlawrev-20658	65	111	property	property	NOUN
inlawrev-20658	65	112	tax	tax	NOUN
inlawrev-20658	65	113	return	return	NOUN
inlawrev-20658	65	114	only	only	ADV
inlawrev-20658	65	115	affect	affect	VERB
inlawrev-20658	65	116	the	the	DET
inlawrev-20658	65	117	taxes	taxis	NOUN
inlawrev-20658	65	118	payable	payable	ADJ
inlawrev-20658	65	119	in	in	ADP
inlawrev-20658	65	120	the	the	DET
inlawrev-20658	65	121	succeeding	succeed	VERB
inlawrev-20658	65	122	year	year	NOUN
inlawrev-20658	65	123	if	if	SCONJ
inlawrev-20658	65	124	the	the	DET
inlawrev-20658	65	125	taxpayer	taxpayer	NOUN
inlawrev-20658	65	126	files	file	VERB
inlawrev-20658	65	127	that	that	PRON
inlawrev-20658	65	128	amended	amend	VERB
inlawrev-20658	65	129	return	return	NOUN
inlawrev-20658	65	130	before	before	ADP
inlawrev-20658	65	131	april	april	PROPN
inlawrev-20658	65	132	1st.15	1st.15	NUM
inlawrev-20658	65	133	failing	fail	VERB
inlawrev-20658	65	134	to	to	PART
inlawrev-20658	65	135	meet	meet	VERB
inlawrev-20658	65	136	that	that	DET
inlawrev-20658	65	137	deadline	deadline	NOUN
inlawrev-20658	65	138	obligates	obligate	VERB
inlawrev-20658	65	139	the	the	DET
inlawrev-20658	65	140	taxpayer	taxpayer	NOUN
inlawrev-20658	65	141	to	to	PART
inlawrev-20658	65	142	pay	pay	VERB
inlawrev-20658	65	143	taxes	taxis	NOUN
inlawrev-20658	65	144	based	base	VERB
inlawrev-20658	65	145	on	on	ADP
inlawrev-20658	65	146	the	the	DET
inlawrev-20658	65	147	assessed	assessed	ADJ
inlawrev-20658	65	148	values	value	NOUN
inlawrev-20658	65	149	shown	show	VERB
inlawrev-20658	65	150	on	on	ADP
inlawrev-20658	65	151	the	the	DET
inlawrev-20658	65	152	original	original	ADJ
inlawrev-20658	65	153	return.16	return.16	NOUN
inlawrev-20658	65	154	the	the	DET
inlawrev-20658	65	155	filing	filing	NOUN
inlawrev-20658	65	156	date	date	NOUN
inlawrev-20658	65	157	for	for	ADP
inlawrev-20658	65	158	claiming	claim	VERB
inlawrev-20658	65	159	property	property	NOUN
inlawrev-20658	65	160	tax	tax	NOUN
inlawrev-20658	65	161	exemptions	exemption	NOUN
inlawrev-20658	65	162	was	be	AUX
inlawrev-20658	65	163	also	also	ADV
inlawrev-20658	65	164	moved	move	VERB
inlawrev-20658	65	165	forward	forward	ADV
inlawrev-20658	65	166	and	and	CCONJ
inlawrev-20658	65	167	certain	certain	ADJ
inlawrev-20658	65	168	qualification	qualification	NOUN
inlawrev-20658	65	169	procedures	procedure	NOUN
inlawrev-20658	65	170	were	be	AUX
inlawrev-20658	65	171	updated	update	VERB
inlawrev-20658	65	172	.	.	PUNCT
inlawrev-20658	66	1	starting	start	VERB
inlawrev-20658	66	2	in	in	ADP
inlawrev-20658	66	3	2016	2016	NUM
inlawrev-20658	66	4	,	,	PUNCT
inlawrev-20658	66	5	the	the	DET
inlawrev-20658	66	6	exemption	exemption	NOUN
inlawrev-20658	66	7	application	application	NOUN
inlawrev-20658	66	8	due	due	ADJ
inlawrev-20658	66	9	date	date	NOUN
inlawrev-20658	66	10	moves	move	NOUN
inlawrev-20658	66	11	from	from	ADP
inlawrev-20658	66	12	may	may	PROPN
inlawrev-20658	66	13	15th	15th	NOUN
inlawrev-20658	66	14	to	to	ADP
inlawrev-20658	66	15	april	april	PROPN
inlawrev-20658	66	16	1st.17	1st.17	NUM
inlawrev-20658	66	17	similarly	similarly	ADV
inlawrev-20658	66	18	,	,	PUNCT
inlawrev-20658	66	19	the	the	DET
inlawrev-20658	66	20	deadline	deadline	NOUN
inlawrev-20658	66	21	for	for	SCONJ
inlawrev-20658	66	22	a	a	DET
inlawrev-20658	66	23	not	not	PART
inlawrev-20658	66	24	-	-	PUNCT
inlawrev-20658	66	25	for	for	ADP
inlawrev-20658	66	26	-	-	PUNCT
inlawrev-20658	66	27	profit	profit	NOUN
inlawrev-20658	66	28	corporation	corporation	NOUN
inlawrev-20658	66	29	to	to	PART
inlawrev-20658	66	30	inform	inform	VERB
inlawrev-20658	66	31	the	the	DET
inlawrev-20658	66	32	relevant	relevant	ADJ
inlawrev-20658	66	33	county	county	NOUN
inlawrev-20658	66	34	assessor	assessor	NOUN
inlawrev-20658	66	35	that	that	PRON
inlawrev-20658	66	36	its	its	PRON
inlawrev-20658	66	37	property	property	NOUN
inlawrev-20658	66	38	is	be	AUX
inlawrev-20658	66	39	no	no	PRON
inlawrev-20658	66	40	longer	long	ADV
inlawrev-20658	66	41	eligible	eligible	ADJ
inlawrev-20658	66	42	for	for	ADP
inlawrev-20658	66	43	an	an	DET
inlawrev-20658	66	44	exemption	exemption	NOUN
inlawrev-20658	66	45	will	will	AUX
inlawrev-20658	66	46	be	be	AUX
inlawrev-20658	66	47	april	april	PROPN
inlawrev-20658	66	48	1st	1st	NOUN
inlawrev-20658	66	49	beginning	begin	VERB
inlawrev-20658	66	50	in	in	ADP
inlawrev-20658	66	51	that	that	DET
inlawrev-20658	66	52	year.18	year.18	NOUN
inlawrev-20658	66	53	when	when	SCONJ
inlawrev-20658	66	54	deciding	decide	VERB
inlawrev-20658	66	55	whether	whether	SCONJ
inlawrev-20658	66	56	a	a	DET
inlawrev-20658	66	57	property	property	NOUN
inlawrev-20658	66	58	is	be	AUX
inlawrev-20658	66	59	exempt	exempt	ADJ
inlawrev-20658	66	60	,	,	PUNCT
inlawrev-20658	66	61	changes	change	NOUN
inlawrev-20658	66	62	in	in	ADP
inlawrev-20658	66	63	the	the	DET
inlawrev-20658	66	64	“	"	PUNCT
inlawrev-20658	66	65	use	use	NOUN
inlawrev-20658	66	66	,	,	PUNCT
inlawrev-20658	66	67	value	value	NOUN
inlawrev-20658	66	68	,	,	PUNCT
inlawrev-20658	66	69	character	character	NOUN
inlawrev-20658	66	70	,	,	PUNCT
inlawrev-20658	66	71	or	or	CCONJ
inlawrev-20658	66	72	ownership	ownership	NOUN
inlawrev-20658	66	73	”	"	PUNCT
inlawrev-20658	66	74	or	or	CCONJ
inlawrev-20658	66	75	“	"	PUNCT
inlawrev-20658	66	76	the	the	DET
inlawrev-20658	66	77	age	age	NOUN
inlawrev-20658	66	78	,	,	PUNCT
inlawrev-20658	66	79	disability	disability	NOUN
inlawrev-20658	66	80	,	,	PUNCT
inlawrev-20658	66	81	or	or	CCONJ
inlawrev-20658	66	82	income	income	NOUN
inlawrev-20658	66	83	of	of	ADP
inlawrev-20658	66	84	any	any	DET
inlawrev-20658	66	85	owner	owner	NOUN
inlawrev-20658	66	86	”	"	PUNCT
inlawrev-20658	66	87	that	that	PRON
inlawrev-20658	66	88	occur	occur	VERB
inlawrev-20658	66	89	after	after	SCONJ
inlawrev-20658	66	90	the	the	DET
inlawrev-20658	66	91	assessment	assessment	NOUN
inlawrev-20658	66	92	date	date	NOUN
inlawrev-20658	66	93	should	should	AUX
inlawrev-20658	66	94	not	not	PART
inlawrev-20658	66	95	be	be	AUX
inlawrev-20658	66	96	considered	consider	VERB
inlawrev-20658	66	97	for	for	ADP
inlawrev-20658	66	98	mobiles	mobile	NOUN
inlawrev-20658	66	99	homes	home	NOUN
inlawrev-20658	66	100	,	,	PUNCT
inlawrev-20658	66	101	beginning	begin	VERB
inlawrev-20658	66	102	in	in	ADP
inlawrev-20658	66	103	2017	2017	NUM
inlawrev-20658	66	104	,	,	PUNCT
inlawrev-20658	66	105	and	and	CCONJ
inlawrev-20658	66	106	for	for	ADP
inlawrev-20658	66	107	all	all	DET
inlawrev-20658	66	108	other	other	ADJ
inlawrev-20658	66	109	tangible	tangible	ADJ
inlawrev-20658	66	110	property	property	NOUN
inlawrev-20658	66	111	,	,	PUNCT
inlawrev-20658	66	112	beginning	begin	VERB
inlawrev-20658	66	113	in	in	ADP
inlawrev-20658	66	114	2016.19	2016.19	NUM
inlawrev-20658	66	115	that	that	PRON
inlawrev-20658	66	116	said	say	VERB
inlawrev-20658	66	117	,	,	PUNCT
inlawrev-20658	66	118	the	the	DET
inlawrev-20658	66	119	ga	ga	PROPN
inlawrev-20658	66	120	now	now	ADV
inlawrev-20658	66	121	requires	require	VERB
inlawrev-20658	66	122	the	the	DET
inlawrev-20658	66	123	property	property	NOUN
inlawrev-20658	66	124	owner	owner	NOUN
inlawrev-20658	66	125	(	(	PUNCT
inlawrev-20658	66	126	or	or	CCONJ
inlawrev-20658	66	127	person	person	NOUN
inlawrev-20658	66	128	who	who	PRON
inlawrev-20658	66	129	applied	apply	VERB
inlawrev-20658	66	130	for	for	ADP
inlawrev-20658	66	131	an	an	DET
inlawrev-20658	66	132	exemption	exemption	NOUN
inlawrev-20658	66	133	)	)	PUNCT
inlawrev-20658	66	134	to	to	PART
inlawrev-20658	66	135	notify	notify	VERB
inlawrev-20658	66	136	the	the	DET
inlawrev-20658	66	137	county	county	NOUN
inlawrev-20658	66	138	assessor	assessor	NOUN
inlawrev-20658	66	139	of	of	ADP
inlawrev-20658	66	140	a	a	DET
inlawrev-20658	66	141	change	change	NOUN
inlawrev-20658	66	142	in	in	ADP
inlawrev-20658	66	143	ownership	ownership	NOUN
inlawrev-20658	66	144	or	or	CCONJ
inlawrev-20658	66	145	use	use	NOUN
inlawrev-20658	66	146	of	of	ADP
inlawrev-20658	66	147	exempt	exempt	ADJ
inlawrev-20658	66	148	property	property	NOUN
inlawrev-20658	66	149	,	,	PUNCT
inlawrev-20658	66	150	and	and	CCONJ
inlawrev-20658	66	151	a	a	DET
inlawrev-20658	66	152	change	change	NOUN
inlawrev-20658	66	153	in	in	ADP
inlawrev-20658	66	154	ownership	ownership	NOUN
inlawrev-20658	66	155	or	or	CCONJ
inlawrev-20658	66	156	use	use	NOUN
inlawrev-20658	66	157	of	of	ADP
inlawrev-20658	66	158	exempt	exempt	ADJ
inlawrev-20658	66	159	property	property	NOUN
inlawrev-20658	66	160	after	after	ADP
inlawrev-20658	66	161	an	an	DET
inlawrev-20658	66	162	assessment	assessment	NOUN
inlawrev-20658	66	163	date	date	NOUN
inlawrev-20658	66	164	will	will	AUX
inlawrev-20658	66	165	terminate	terminate	VERB
inlawrev-20658	66	166	the	the	DET
inlawrev-20658	66	167	exemption	exemption	NOUN
inlawrev-20658	66	168	as	as	ADP
inlawrev-20658	66	169	of	of	ADP
inlawrev-20658	66	170	that	that	DET
inlawrev-20658	66	171	assessment	assessment	NOUN
inlawrev-20658	66	172	date	date	NOUN
inlawrev-20658	66	173	if	if	SCONJ
inlawrev-20658	66	174	it	it	PRON
inlawrev-20658	66	175	renders	render	VERB
inlawrev-20658	66	176	the	the	DET
inlawrev-20658	66	177	property	property	NOUN
inlawrev-20658	66	178	ineligible.20	ineligible.20	NOUN
inlawrev-20658	66	179	if	if	SCONJ
inlawrev-20658	66	180	ownership	ownership	NOUN
inlawrev-20658	66	181	or	or	CCONJ
inlawrev-20658	66	182	use	use	VERB
inlawrev-20658	66	183	changes	change	NOUN
inlawrev-20658	66	184	,	,	PUNCT
inlawrev-20658	66	185	but	but	CCONJ
inlawrev-20658	66	186	exemption	exemption	NOUN
inlawrev-20658	66	187	10	10	NUM
inlawrev-20658	66	188	.	.	PUNCT
inlawrev-20658	67	1	i	i	PRON
inlawrev-20658	67	2	d.	d.	PROPN
inlawrev-20658	67	3	§	§	PROPN
inlawrev-20658	67	4	6	6	NUM
inlawrev-20658	67	5	,	,	PUNCT
inlawrev-20658	67	6	2014	2014	NUM
inlawrev-20658	67	7	ind	ind	NOUN
inlawrev-20658	67	8	.	.	PUNCT
inlawrev-20658	68	1	acts	act	VERB
inlawrev-20658	68	2	at	at	ADP
inlawrev-20658	68	3	954	954	NUM
inlawrev-20658	68	4	-	-	SYM
inlawrev-20658	68	5	55	55	NUM
inlawrev-20658	68	6	(	(	PUNCT
inlawrev-20658	68	7	codified	codify	VERB
inlawrev-20658	68	8	at	at	ADP
inlawrev-20658	68	9	ind	ind	PROPN
inlawrev-20658	68	10	.	.	PUNCT
inlawrev-20658	69	1	code	code	PROPN
inlawrev-20658	69	2	§	§	PROPN
inlawrev-20658	69	3	6	6	NUM
inlawrev-20658	69	4	-	-	SYM
inlawrev-20658	69	5	1.1	1.1	NUM
inlawrev-20658	69	6	-	-	PUNCT
inlawrev-20658	69	7	12.1	12.1	NUM
inlawrev-20658	69	8	-	-	SYM
inlawrev-20658	69	9	18	18	NUM
inlawrev-20658	69	10	(	(	PUNCT
inlawrev-20658	69	11	2014	2014	NUM
inlawrev-20658	69	12	)	)	PUNCT
inlawrev-20658	69	13	)	)	PUNCT
inlawrev-20658	69	14	.	.	PUNCT
inlawrev-20658	70	1	in	in	ADP
inlawrev-20658	70	2	other	other	ADJ
inlawrev-20658	70	3	cases	case	NOUN
inlawrev-20658	70	4	,	,	PUNCT
inlawrev-20658	70	5	the	the	DET
inlawrev-20658	70	6	abatement	abatement	NOUN
inlawrev-20658	70	7	schedule	schedule	NOUN
inlawrev-20658	70	8	may	may	AUX
inlawrev-20658	70	9	not	not	PART
inlawrev-20658	70	10	exceed	exceed	VERB
inlawrev-20658	70	11	10	10	NUM
inlawrev-20658	70	12	years	year	NOUN
inlawrev-20658	70	13	.	.	PUNCT
inlawrev-20658	71	1	ind	ind	PROPN
inlawrev-20658	71	2	.	.	PUNCT
inlawrev-20658	72	1	code	code	PROPN
inlawrev-20658	72	2	§	§	PROPN
inlawrev-20658	72	3	6	6	NUM
inlawrev-20658	72	4	-	-	SYM
inlawrev-20658	72	5	1.1	1.1	NUM
inlawrev-20658	72	6	-	-	PUNCT
inlawrev-20658	72	7	12.1	12.1	NUM
inlawrev-20658	72	8	-	-	PUNCT
inlawrev-20658	72	9	17(b	17(b	NUM
inlawrev-20658	72	10	)	)	PUNCT
inlawrev-20658	72	11	(	(	PUNCT
inlawrev-20658	72	12	2015	2015	NUM
inlawrev-20658	72	13	)	)	PUNCT
inlawrev-20658	72	14	.	.	PUNCT
inlawrev-20658	73	1	11	11	NUM
inlawrev-20658	73	2	.	.	X
inlawrev-20658	74	1	pub	pub	NOUN
inlawrev-20658	74	2	.	.	PUNCT
inlawrev-20658	75	1	l.	l.	PROPN
inlawrev-20658	75	2	no	no	INTJ
inlawrev-20658	75	3	.	.	PROPN
inlawrev-20658	76	1	111	111	NUM
inlawrev-20658	76	2	-	-	SYM
inlawrev-20658	76	3	2014	2014	NUM
inlawrev-20658	76	4	,	,	PUNCT
inlawrev-20658	76	5	§	§	PROPN
inlawrev-20658	76	6	§	§	PROPN
inlawrev-20658	76	7	1	1	NUM
inlawrev-20658	76	8	,	,	PUNCT
inlawrev-20658	76	9	3	3	NUM
inlawrev-20658	76	10	,	,	PUNCT
inlawrev-20658	76	11	2014	2014	NUM
inlawrev-20658	76	12	ind	ind	NOUN
inlawrev-20658	76	13	.	.	PUNCT
inlawrev-20658	77	1	acts	act	VERB
inlawrev-20658	77	2	1242	1242	NUM
inlawrev-20658	77	3	,	,	PUNCT
inlawrev-20658	77	4	1242	1242	NUM
inlawrev-20658	77	5	(	(	PUNCT
inlawrev-20658	77	6	codified	codify	VERB
inlawrev-20658	77	7	at	at	ADP
inlawrev-20658	77	8	ind	ind	PROPN
inlawrev-20658	77	9	.	.	PUNCT
inlawrev-20658	78	1	code	code	PROPN
inlawrev-20658	78	2	§	§	PROPN
inlawrev-20658	78	3	6	6	NUM
inlawrev-20658	78	4	-	-	SYM
inlawrev-20658	78	5	1.12	1.12	NUM
inlawrev-20658	78	6	-	-	SYM
inlawrev-20658	78	7	1.5	1.5	NUM
inlawrev-20658	78	8	(	(	PUNCT
inlawrev-20658	78	9	2014	2014	NUM
inlawrev-20658	78	10	)	)	PUNCT
inlawrev-20658	78	11	and	and	CCONJ
inlawrev-20658	78	12	amending	amend	VERB
inlawrev-20658	78	13	ind	ind	NOUN
inlawrev-20658	78	14	.	.	PUNCT
inlawrev-20658	79	1	code	code	PROPN
inlawrev-20658	79	2	§	§	PROPN
inlawrev-20658	79	3	6	6	NUM
inlawrev-20658	79	4	-	-	SYM
inlawrev-20658	79	5	1.1	1.1	NUM
inlawrev-20658	79	6	-	-	PUNCT
inlawrev-20658	79	7	1	1	NUM
inlawrev-20658	79	8	-	-	SYM
inlawrev-20658	79	9	2	2	NUM
inlawrev-20658	79	10	(	(	PUNCT
inlawrev-20658	79	11	2014	2014	NUM
inlawrev-20658	79	12	)	)	PUNCT
inlawrev-20658	79	13	)	)	PUNCT
inlawrev-20658	79	14	.	.	PUNCT
inlawrev-20658	80	1	before	before	ADP
inlawrev-20658	80	2	2016	2016	NUM
inlawrev-20658	80	3	,	,	PUNCT
inlawrev-20658	80	4	the	the	DET
inlawrev-20658	80	5	assessment	assessment	NOUN
inlawrev-20658	80	6	date	date	NOUN
inlawrev-20658	80	7	is	be	AUX
inlawrev-20658	80	8	march	march	PROPN
inlawrev-20658	80	9	1st	1st	NOUN
inlawrev-20658	80	10	.	.	PUNCT
inlawrev-20658	81	1	i	i	PRON
inlawrev-20658	81	2	d.	d.	PROPN
inlawrev-20658	81	3	§	§	PROPN
inlawrev-20658	81	4	3	3	NUM
inlawrev-20658	81	5	,	,	PUNCT
inlawrev-20658	81	6	2014	2014	NUM
inlawrev-20658	81	7	ind	ind	NOUN
inlawrev-20658	81	8	.	.	PUNCT
inlawrev-20658	82	1	acts	act	VERB
inlawrev-20658	82	2	at	at	ADP
inlawrev-20658	82	3	1242	1242	NUM
inlawrev-20658	82	4	(	(	PUNCT
inlawrev-20658	82	5	codified	codify	VERB
inlawrev-20658	82	6	at	at	ADP
inlawrev-20658	82	7	ind	ind	PROPN
inlawrev-20658	82	8	.	.	PUNCT
inlawrev-20658	83	1	code	code	PROPN
inlawrev-20658	83	2	§	§	PROPN
inlawrev-20658	83	3	6	6	NUM
inlawrev-20658	83	4	-	-	SYM
inlawrev-20658	83	5	1.1	1.1	NUM
inlawrev-20658	83	6	-	-	PUNCT
inlawrev-20658	83	7	2	2	NUM
inlawrev-20658	83	8	-	-	SYM
inlawrev-20658	83	9	1.5	1.5	NUM
inlawrev-20658	83	10	(	(	PUNCT
inlawrev-20658	83	11	2014	2014	NUM
inlawrev-20658	83	12	)	)	PUNCT
inlawrev-20658	83	13	)	)	PUNCT
inlawrev-20658	83	14	.	.	PUNCT
inlawrev-20658	84	1	12	12	NUM
inlawrev-20658	84	2	.	.	PUNCT
inlawrev-20658	85	1	i	i	PRON
inlawrev-20658	85	2	d.	d.	PROPN
inlawrev-20658	85	3	§	§	PROPN
inlawrev-20658	85	4	§	§	PROPN
inlawrev-20658	85	5	1	1	NUM
inlawrev-20658	85	6	,	,	PUNCT
inlawrev-20658	85	7	3	3	NUM
inlawrev-20658	85	8	,	,	PUNCT
inlawrev-20658	85	9	2014	2014	NUM
inlawrev-20658	85	10	ind	ind	NOUN
inlawrev-20658	85	11	.	.	PUNCT
inlawrev-20658	86	1	acts	act	VERB
inlawrev-20658	86	2	at	at	ADP
inlawrev-20658	86	3	1242	1242	NUM
inlawrev-20658	86	4	(	(	PUNCT
inlawrev-20658	86	5	codified	codify	VERB
inlawrev-20658	86	6	at	at	ADP
inlawrev-20658	86	7	ind	ind	PROPN
inlawrev-20658	86	8	.	.	PUNCT
inlawrev-20658	87	1	code	code	PROPN
inlawrev-20658	87	2	§	§	PROPN
inlawrev-20658	87	3	6	6	NUM
inlawrev-20658	87	4	-	-	SYM
inlawrev-20658	87	5	1.1	1.1	NUM
inlawrev-20658	87	6	-	-	PUNCT
inlawrev-20658	87	7	2	2	NUM
inlawrev-20658	87	8	-	-	SYM
inlawrev-20658	87	9	1.5	1.5	NUM
inlawrev-20658	87	10	(	(	PUNCT
inlawrev-20658	87	11	2014	2014	NUM
inlawrev-20658	87	12	)	)	PUNCT
inlawrev-20658	87	13	and	and	CCONJ
inlawrev-20658	87	14	amending	amend	VERB
inlawrev-20658	87	15	ind	ind	NOUN
inlawrev-20658	87	16	.	.	PUNCT
inlawrev-20658	88	1	code	code	PROPN
inlawrev-20658	88	2	§	§	PROPN
inlawrev-20658	88	3	6	6	NUM
inlawrev-20658	88	4	-	-	SYM
inlawrev-20658	88	5	1.1	1.1	NUM
inlawrev-20658	88	6	-	-	PUNCT
inlawrev-20658	88	7	1	1	NUM
inlawrev-20658	88	8	-	-	SYM
inlawrev-20658	88	9	2	2	NUM
inlawrev-20658	88	10	(	(	PUNCT
inlawrev-20658	88	11	2014	2014	NUM
inlawrev-20658	88	12	)	)	PUNCT
inlawrev-20658	88	13	)	)	PUNCT
inlawrev-20658	88	14	.	.	PUNCT
inlawrev-20658	89	1	before	before	ADP
inlawrev-20658	89	2	2016	2016	NUM
inlawrev-20658	89	3	,	,	PUNCT
inlawrev-20658	89	4	the	the	DET
inlawrev-20658	89	5	assessment	assessment	NOUN
inlawrev-20658	89	6	date	date	NOUN
inlawrev-20658	89	7	for	for	ADP
inlawrev-20658	89	8	mobile	mobile	ADJ
inlawrev-20658	89	9	homes	home	NOUN
inlawrev-20658	89	10	is	be	AUX
inlawrev-20658	89	11	january	january	PROPN
inlawrev-20658	89	12	15th	15th	NOUN
inlawrev-20658	89	13	.	.	PUNCT
inlawrev-20658	90	1	i	i	PRON
inlawrev-20658	90	2	d.	d.	PROPN
inlawrev-20658	90	3	§	§	PROPN
inlawrev-20658	90	4	3	3	NUM
inlawrev-20658	90	5	,	,	PUNCT
inlawrev-20658	90	6	2014	2014	NUM
inlawrev-20658	90	7	ind	ind	NOUN
inlawrev-20658	90	8	.	.	PUNCT
inlawrev-20658	91	1	acts	act	VERB
inlawrev-20658	91	2	at	at	ADP
inlawrev-20658	91	3	1242	1242	NUM
inlawrev-20658	91	4	(	(	PUNCT
inlawrev-20658	91	5	codified	codify	VERB
inlawrev-20658	91	6	at	at	ADP
inlawrev-20658	91	7	ind	ind	PROPN
inlawrev-20658	91	8	.	.	PUNCT
inlawrev-20658	92	1	code	code	PROPN
inlawrev-20658	92	2	§	§	PROPN
inlawrev-20658	92	3	6	6	NUM
inlawrev-20658	92	4	-	-	SYM
inlawrev-20658	92	5	1.1	1.1	NUM
inlawrev-20658	92	6	-	-	PUNCT
inlawrev-20658	92	7	2	2	NUM
inlawrev-20658	92	8	-	-	SYM
inlawrev-20658	92	9	1.5	1.5	NUM
inlawrev-20658	92	10	(	(	PUNCT
inlawrev-20658	92	11	2014	2014	NUM
inlawrev-20658	92	12	)	)	PUNCT
inlawrev-20658	92	13	)	)	PUNCT
inlawrev-20658	92	14	.	.	PUNCT
inlawrev-20658	93	1	13	13	NUM
inlawrev-20658	93	2	.	.	PUNCT
inlawrev-20658	94	1	i	i	PRON
inlawrev-20658	94	2	d.	d.	PROPN
inlawrev-20658	94	3	§	§	PROPN
inlawrev-20658	94	4	4	4	NUM
inlawrev-20658	94	5	,	,	PUNCT
inlawrev-20658	94	6	2014	2014	NUM
inlawrev-20658	94	7	ind	ind	NOUN
inlawrev-20658	94	8	.	.	PUNCT
inlawrev-20658	95	1	acts	act	VERB
inlawrev-20658	95	2	at	at	ADP
inlawrev-20658	95	3	1243	1243	NUM
inlawrev-20658	95	4	(	(	PUNCT
inlawrev-20658	95	5	amending	amend	VERB
inlawrev-20658	95	6	ind	ind	NOUN
inlawrev-20658	95	7	.	.	PUNCT
inlawrev-20658	96	1	code	code	PROPN
inlawrev-20658	96	2	§	§	PROPN
inlawrev-20658	96	3	6	6	NUM
inlawrev-20658	96	4	-	-	SYM
inlawrev-20658	96	5	1.1	1.1	NUM
inlawrev-20658	96	6	-	-	PUNCT
inlawrev-20658	96	7	2	2	NUM
inlawrev-20658	96	8	-	-	PUNCT
inlawrev-20658	96	9	2(2014	2(2014	NUM
inlawrev-20658	96	10	)	)	PUNCT
inlawrev-20658	96	11	)	)	PUNCT
inlawrev-20658	96	12	.	.	PUNCT
inlawrev-20658	97	1	14	14	NUM
inlawrev-20658	97	2	.	.	PUNCT
inlawrev-20658	98	1	i	i	PRON
inlawrev-20658	98	2	d.	d.	PROPN
inlawrev-20658	98	3	§	§	PROPN
inlawrev-20658	98	4	§	§	PROPN
inlawrev-20658	98	5	2	2	NUM
inlawrev-20658	98	6	,	,	PUNCT
inlawrev-20658	98	7	5	5	NUM
inlawrev-20658	98	8	,	,	PUNCT
inlawrev-20658	98	9	2014	2014	NUM
inlawrev-20658	98	10	ind	ind	NOUN
inlawrev-20658	98	11	.	.	PUNCT
inlawrev-20658	99	1	acts	act	VERB
inlawrev-20658	99	2	at	at	ADP
inlawrev-20658	99	3	1242	1242	NUM
inlawrev-20658	99	4	-	-	SYM
inlawrev-20658	99	5	43	43	NUM
inlawrev-20658	99	6	(	(	PUNCT
inlawrev-20658	99	7	codified	codify	VERB
inlawrev-20658	99	8	at	at	ADP
inlawrev-20658	99	9	ind	ind	PROPN
inlawrev-20658	99	10	.	.	PUNCT
inlawrev-20658	100	1	code	code	PROPN
inlawrev-20658	100	2	§	§	PROPN
inlawrev-20658	100	3	6	6	NUM
inlawrev-20658	100	4	-	-	SYM
inlawrev-20658	100	5	1.1	1.1	NUM
inlawrev-20658	100	6	-	-	PUNCT
inlawrev-20658	100	7	3	3	NUM
inlawrev-20658	100	8	-	-	SYM
inlawrev-20658	100	9	1.5	1.5	NUM
inlawrev-20658	100	10	(	(	PUNCT
inlawrev-20658	100	11	2014	2014	NUM
inlawrev-20658	100	12	)	)	PUNCT
inlawrev-20658	100	13	and	and	CCONJ
inlawrev-20658	100	14	amending	amend	VERB
inlawrev-20658	100	15	ind	ind	NOUN
inlawrev-20658	100	16	.	.	PUNCT
inlawrev-20658	101	1	code	code	PROPN
inlawrev-20658	101	2	§	§	PROPN
inlawrev-20658	101	3	6	6	NUM
inlawrev-20658	101	4	-	-	SYM
inlawrev-20658	101	5	1.1	1.1	NUM
inlawrev-20658	101	6	-	-	PUNCT
inlawrev-20658	101	7	1	1	NUM
inlawrev-20658	101	8	-	-	SYM
inlawrev-20658	101	9	7	7	NUM
inlawrev-20658	101	10	(	(	PUNCT
inlawrev-20658	101	11	2014	2014	NUM
inlawrev-20658	101	12	)	)	PUNCT
inlawrev-20658	101	13	)	)	PUNCT
inlawrev-20658	101	14	.	.	PUNCT
inlawrev-20658	102	1	15	15	X
inlawrev-20658	102	2	.	.	PUNCT
inlawrev-20658	103	1	i	i	PRON
inlawrev-20658	103	2	d.	d.	PROPN
inlawrev-20658	103	3	§	§	PROPN
inlawrev-20658	103	4	6	6	NUM
inlawrev-20658	103	5	,	,	PUNCT
inlawrev-20658	103	6	2014	2014	NUM
inlawrev-20658	103	7	ind	ind	NOUN
inlawrev-20658	103	8	.	.	PUNCT
inlawrev-20658	104	1	acts	act	VERB
inlawrev-20658	104	2	at	at	ADP
inlawrev-20658	104	3	1243	1243	NUM
inlawrev-20658	104	4	-	-	SYM
inlawrev-20658	104	5	46	46	NUM
inlawrev-20658	104	6	(	(	PUNCT
inlawrev-20658	104	7	amending	amend	VERB
inlawrev-20658	104	8	ind	ind	NOUN
inlawrev-20658	104	9	.	.	PUNCT
inlawrev-20658	105	1	code	code	PROPN
inlawrev-20658	105	2	§	§	PROPN
inlawrev-20658	105	3	6	6	NUM
inlawrev-20658	105	4	-	-	SYM
inlawrev-20658	105	5	1.1	1.1	NUM
inlawrev-20658	105	6	-	-	PUNCT
inlawrev-20658	105	7	3	3	NUM
inlawrev-20658	105	8	-	-	SYM
inlawrev-20658	105	9	7.5	7.5	NUM
inlawrev-20658	105	10	(	(	PUNCT
inlawrev-20658	105	11	2014	2014	NUM
inlawrev-20658	105	12	)	)	PUNCT
inlawrev-20658	105	13	)	)	PUNCT
inlawrev-20658	105	14	.	.	PUNCT
inlawrev-20658	106	1	16	16	NUM
inlawrev-20658	106	2	.	.	PUNCT
inlawrev-20658	107	1	i	i	PRON
inlawrev-20658	107	2	d.	d.	PROPN
inlawrev-20658	107	3	17	17	NUM
inlawrev-20658	107	4	.	.	PUNCT
inlawrev-20658	108	1	i	i	PRON
inlawrev-20658	108	2	d.	d.	PROPN
inlawrev-20658	108	3	§	§	PROPN
inlawrev-20658	108	4	20	20	NUM
inlawrev-20658	108	5	,	,	PUNCT
inlawrev-20658	108	6	2014	2014	NUM
inlawrev-20658	108	7	ind	ind	NOUN
inlawrev-20658	108	8	.	.	PUNCT
inlawrev-20658	109	1	acts	act	VERB
inlawrev-20658	109	2	at	at	ADP
inlawrev-20658	109	3	1259	1259	NUM
inlawrev-20658	109	4	-	-	SYM
inlawrev-20658	109	5	61	61	NUM
inlawrev-20658	109	6	(	(	PUNCT
inlawrev-20658	109	7	amending	amend	VERB
inlawrev-20658	109	8	ind	ind	NOUN
inlawrev-20658	109	9	.	.	PUNCT
inlawrev-20658	110	1	code	code	PROPN
inlawrev-20658	110	2	§	§	PROPN
inlawrev-20658	110	3	6	6	NUM
inlawrev-20658	110	4	-	-	SYM
inlawrev-20658	110	5	1.1	1.1	NUM
inlawrev-20658	110	6	-	-	PUNCT
inlawrev-20658	110	7	11	11	NUM
inlawrev-20658	110	8	-	-	SYM
inlawrev-20658	110	9	3	3	NUM
inlawrev-20658	110	10	(	(	PUNCT
inlawrev-20658	110	11	2014	2014	NUM
inlawrev-20658	110	12	)	)	PUNCT
inlawrev-20658	110	13	)	)	PUNCT
inlawrev-20658	110	14	.	.	PUNCT
inlawrev-20658	111	1	18	18	NUM
inlawrev-20658	111	2	.	.	PUNCT
inlawrev-20658	112	1	i	i	PRON
inlawrev-20658	112	2	d.	d.	PROPN
inlawrev-20658	112	3	§	§	PROPN
inlawrev-20658	112	4	21	21	NUM
inlawrev-20658	112	5	,	,	PUNCT
inlawrev-20658	112	6	2014	2014	NUM
inlawrev-20658	112	7	ind	ind	NOUN
inlawrev-20658	112	8	.	.	PUNCT
inlawrev-20658	113	1	acts	act	VERB
inlawrev-20658	113	2	at	at	ADP
inlawrev-20658	113	3	1261	1261	NUM
inlawrev-20658	113	4	-	-	SYM
inlawrev-20658	113	5	62	62	NUM
inlawrev-20658	113	6	(	(	PUNCT
inlawrev-20658	113	7	amending	amend	VERB
inlawrev-20658	113	8	ind	ind	NOUN
inlawrev-20658	113	9	.	.	PUNCT
inlawrev-20658	114	1	code	code	PROPN
inlawrev-20658	114	2	§	§	PROPN
inlawrev-20658	114	3	6	6	NUM
inlawrev-20658	114	4	-	-	SYM
inlawrev-20658	114	5	1.1	1.1	NUM
inlawrev-20658	114	6	-	-	PUNCT
inlawrev-20658	114	7	11	11	NUM
inlawrev-20658	114	8	-	-	SYM
inlawrev-20658	114	9	3.5	3.5	NUM
inlawrev-20658	114	10	(	(	PUNCT
inlawrev-20658	114	11	2014	2014	NUM
inlawrev-20658	114	12	)	)	PUNCT
inlawrev-20658	114	13	)	)	PUNCT
inlawrev-20658	114	14	.	.	PUNCT
inlawrev-20658	115	1	19	19	NUM
inlawrev-20658	115	2	.	.	PUNCT
inlawrev-20658	116	1	i	i	PRON
inlawrev-20658	116	2	d.	d.	PROPN
inlawrev-20658	116	3	§	§	PROPN
inlawrev-20658	116	4	19	19	NUM
inlawrev-20658	116	5	,	,	PUNCT
inlawrev-20658	116	6	2014	2014	NUM
inlawrev-20658	116	7	ind	ind	NOUN
inlawrev-20658	116	8	.	.	PUNCT
inlawrev-20658	117	1	acts	act	VERB
inlawrev-20658	117	2	at	at	ADP
inlawrev-20658	117	3	1259	1259	NUM
inlawrev-20658	117	4	(	(	PUNCT
inlawrev-20658	117	5	codified	codify	VERB
inlawrev-20658	117	6	at	at	ADP
inlawrev-20658	117	7	ind	ind	PROPN
inlawrev-20658	117	8	.	.	PUNCT
inlawrev-20658	118	1	code	code	PROPN
inlawrev-20658	118	2	§	§	PROPN
inlawrev-20658	118	3	6	6	NUM
inlawrev-20658	118	4	-	-	SYM
inlawrev-20658	118	5	1.1	1.1	NUM
inlawrev-20658	118	6	-	-	PUNCT
inlawrev-20658	118	7	11	11	NUM
inlawrev-20658	118	8	-	-	SYM
inlawrev-20658	118	9	1.5	1.5	NUM
inlawrev-20658	118	10	(	(	PUNCT
inlawrev-20658	118	11	2014	2014	NUM
inlawrev-20658	118	12	)	)	PUNCT
inlawrev-20658	118	13	)	)	PUNCT
inlawrev-20658	118	14	.	.	PUNCT
inlawrev-20658	119	1	20	20	NUM
inlawrev-20658	119	2	.	.	X
inlawrev-20658	120	1	pub	pub	NOUN
inlawrev-20658	120	2	.	.	PUNCT
inlawrev-20658	121	1	l.	l.	PROPN
inlawrev-20658	121	2	no	no	INTJ
inlawrev-20658	121	3	.	.	PROPN
inlawrev-20658	122	1	183	183	NUM
inlawrev-20658	122	2	-	-	SYM
inlawrev-20658	122	3	2014	2014	NUM
inlawrev-20658	122	4	,	,	PUNCT
inlawrev-20658	122	5	§	§	PROPN
inlawrev-20658	122	6	6	6	NUM
inlawrev-20658	122	7	,	,	PUNCT
inlawrev-20658	122	8	2014	2014	NUM
inlawrev-20658	122	9	ind	ind	NOUN
inlawrev-20658	122	10	.	.	PUNCT
inlawrev-20658	123	1	acts	act	VERB
inlawrev-20658	123	2	2313	2313	NUM
inlawrev-20658	123	3	,	,	PUNCT
inlawrev-20658	123	4	2317	2317	NUM
inlawrev-20658	123	5	-	-	SYM
inlawrev-20658	123	6	20	20	NUM
inlawrev-20658	123	7	(	(	PUNCT
inlawrev-20658	123	8	amending	amend	VERB
inlawrev-20658	123	9	ind	ind	NOUN
inlawrev-20658	123	10	.	.	PUNCT
inlawrev-20658	124	1	code	code	PROPN
inlawrev-20658	124	2	§	§	PROPN
inlawrev-20658	124	3	6	6	NUM
inlawrev-20658	124	4	-	-	SYM
inlawrev-20658	124	5	1.11458	1.11458	NUM
inlawrev-20658	124	6	indiana	indiana	NOUN
inlawrev-20658	124	7	law	law	NOUN
inlawrev-20658	124	8	review	review	NOUN
inlawrev-20658	125	1	[	[	X
inlawrev-20658	125	2	vol	vol	NOUN
inlawrev-20658	125	3	.	.	PUNCT
inlawrev-20658	126	1	48:1455	48:1455	NUM
inlawrev-20658	126	2	eligibility	eligibility	NOUN
inlawrev-20658	126	3	is	be	AUX
inlawrev-20658	126	4	unaffected	unaffected	ADJ
inlawrev-20658	126	5	,	,	PUNCT
inlawrev-20658	126	6	the	the	DET
inlawrev-20658	126	7	exemption	exemption	NOUN
inlawrev-20658	126	8	remains	remain	VERB
inlawrev-20658	126	9	in	in	ADP
inlawrev-20658	126	10	place	place	NOUN
inlawrev-20658	126	11	for	for	ADP
inlawrev-20658	126	12	the	the	DET
inlawrev-20658	126	13	year	year	NOUN
inlawrev-20658	126	14	;	;	PUNCT
inlawrev-20658	126	15	however	however	ADV
inlawrev-20658	126	16	,	,	PUNCT
inlawrev-20658	126	17	the	the	DET
inlawrev-20658	126	18	new	new	ADJ
inlawrev-20658	126	19	owner	owner	NOUN
inlawrev-20658	126	20	(	(	PUNCT
inlawrev-20658	126	21	or	or	CCONJ
inlawrev-20658	126	22	exemption	exemption	NOUN
inlawrev-20658	126	23	applicant	applicant	NOUN
inlawrev-20658	126	24	)	)	PUNCT
inlawrev-20658	126	25	must	must	AUX
inlawrev-20658	126	26	reapply	reapply	VERB
inlawrev-20658	126	27	for	for	ADP
inlawrev-20658	126	28	the	the	DET
inlawrev-20658	126	29	exemption	exemption	NOUN
inlawrev-20658	126	30	in	in	ADP
inlawrev-20658	126	31	the	the	DET
inlawrev-20658	126	32	following	follow	VERB
inlawrev-20658	126	33	year.21	year.21	NOUN
inlawrev-20658	126	34	if	if	SCONJ
inlawrev-20658	126	35	the	the	DET
inlawrev-20658	126	36	county	county	NOUN
inlawrev-20658	126	37	assessor	assessor	NOUN
inlawrev-20658	126	38	discovers	discover	VERB
inlawrev-20658	126	39	an	an	DET
inlawrev-20658	126	40	ownership	ownership	NOUN
inlawrev-20658	126	41	or	or	CCONJ
inlawrev-20658	126	42	use	use	VERB
inlawrev-20658	126	43	change	change	NOUN
inlawrev-20658	126	44	prior	prior	ADV
inlawrev-20658	126	45	to	to	ADP
inlawrev-20658	126	46	receiving	receive	VERB
inlawrev-20658	126	47	the	the	DET
inlawrev-20658	126	48	required	require	VERB
inlawrev-20658	126	49	notice	notice	NOUN
inlawrev-20658	126	50	,	,	PUNCT
inlawrev-20658	126	51	the	the	DET
inlawrev-20658	126	52	assessor	assessor	NOUN
inlawrev-20658	126	53	must	must	AUX
inlawrev-20658	126	54	notify	notify	VERB
inlawrev-20658	126	55	the	the	DET
inlawrev-20658	126	56	person	person	NOUN
inlawrev-20658	126	57	entitled	entitle	VERB
inlawrev-20658	126	58	to	to	PART
inlawrev-20658	126	59	receive	receive	VERB
inlawrev-20658	126	60	the	the	DET
inlawrev-20658	126	61	tax	tax	NOUN
inlawrev-20658	126	62	statement	statement	NOUN
inlawrev-20658	126	63	and	and	CCONJ
inlawrev-20658	126	64	suspend	suspend	VERB
inlawrev-20658	126	65	the	the	DET
inlawrev-20658	126	66	exemption	exemption	NOUN
inlawrev-20658	126	67	until	until	ADP
inlawrev-20658	126	68	receiving	receive	VERB
inlawrev-20658	126	69	an	an	DET
inlawrev-20658	126	70	affidavit	affidavit	NOUN
inlawrev-20658	126	71	covering	cover	VERB
inlawrev-20658	126	72	whether	whether	SCONJ
inlawrev-20658	126	73	the	the	DET
inlawrev-20658	126	74	property	property	NOUN
inlawrev-20658	126	75	remains	remain	VERB
inlawrev-20658	126	76	exempt	exempt	ADJ
inlawrev-20658	126	77	or	or	CCONJ
inlawrev-20658	126	78	not.22	not.22	PROPN
inlawrev-20658	126	79	the	the	DET
inlawrev-20658	126	80	ga	ga	PROPN
inlawrev-20658	126	81	also	also	ADV
inlawrev-20658	126	82	adjusted	adjust	VERB
inlawrev-20658	126	83	the	the	DET
inlawrev-20658	126	84	filing	filing	NOUN
inlawrev-20658	126	85	dates	date	VERB
inlawrev-20658	126	86	for	for	ADP
inlawrev-20658	126	87	a	a	DET
inlawrev-20658	126	88	number	number	NOUN
inlawrev-20658	126	89	of	of	ADP
inlawrev-20658	126	90	property	property	NOUN
inlawrev-20658	126	91	tax	tax	NOUN
inlawrev-20658	126	92	deductions	deduction	NOUN
inlawrev-20658	126	93	to	to	PART
inlawrev-20658	126	94	allow	allow	VERB
inlawrev-20658	126	95	taxpayers	taxpayer	NOUN
inlawrev-20658	126	96	a	a	DET
inlawrev-20658	126	97	short	short	ADJ
inlawrev-20658	126	98	extension	extension	NOUN
inlawrev-20658	126	99	.	.	PUNCT
inlawrev-20658	127	1	going	go	VERB
inlawrev-20658	127	2	forward	forward	ADV
inlawrev-20658	127	3	,	,	PUNCT
inlawrev-20658	127	4	statements	statement	NOUN
inlawrev-20658	127	5	claiming	claim	VERB
inlawrev-20658	127	6	the	the	DET
inlawrev-20658	127	7	following	follow	VERB
inlawrev-20658	127	8	deductions	deduction	NOUN
inlawrev-20658	127	9	for	for	ADP
inlawrev-20658	127	10	a	a	DET
inlawrev-20658	127	11	calendar	calendar	NOUN
inlawrev-20658	127	12	year	year	NOUN
inlawrev-20658	127	13	must	must	AUX
inlawrev-20658	127	14	be	be	AUX
inlawrev-20658	127	15	signed	sign	VERB
inlawrev-20658	127	16	and	and	CCONJ
inlawrev-20658	127	17	dated	date	VERB
inlawrev-20658	127	18	by	by	ADP
inlawrev-20658	127	19	the	the	DET
inlawrev-20658	127	20	taxpayer	taxpayer	NOUN
inlawrev-20658	127	21	in	in	ADP
inlawrev-20658	127	22	the	the	DET
inlawrev-20658	127	23	preceding	precede	VERB
inlawrev-20658	127	24	calendar	calendar	NOUN
inlawrev-20658	127	25	year	year	NOUN
inlawrev-20658	127	26	,	,	PUNCT
inlawrev-20658	127	27	but	but	CCONJ
inlawrev-20658	127	28	they	they	PRON
inlawrev-20658	127	29	may	may	AUX
inlawrev-20658	127	30	be	be	AUX
inlawrev-20658	127	31	filed	file	VERB
inlawrev-20658	127	32	with	with	ADP
inlawrev-20658	127	33	the	the	DET
inlawrev-20658	127	34	county	county	NOUN
inlawrev-20658	127	35	assessor	assessor	NOUN
inlawrev-20658	127	36	up	up	ADP
inlawrev-20658	127	37	through	through	ADP
inlawrev-20658	127	38	january	january	PROPN
inlawrev-20658	127	39	5th	5th	NOUN
inlawrev-20658	127	40	of	of	ADP
inlawrev-20658	127	41	the	the	DET
inlawrev-20658	127	42	deduction	deduction	NOUN
inlawrev-20658	127	43	year	year	NOUN
inlawrev-20658	127	44	:	:	PUNCT
inlawrev-20658	127	45	the	the	DET
inlawrev-20658	127	46	deduction	deduction	NOUN
inlawrev-20658	127	47	for	for	ADP
inlawrev-20658	127	48	persons	person	NOUN
inlawrev-20658	127	49	sixty	sixty	NUM
inlawrev-20658	127	50	-	-	PUNCT
inlawrev-20658	127	51	five	five	NUM
inlawrev-20658	127	52	or	or	CCONJ
inlawrev-20658	127	53	older	old	ADJ
inlawrev-20658	127	54	;	;	PUNCT
inlawrev-20658	127	55	the	the	DET
inlawrev-20658	127	56	deduction	deduction	NOUN
inlawrev-20658	127	57	for	for	ADP
inlawrev-20658	127	58	blindness	blindness	NOUN
inlawrev-20658	127	59	or	or	CCONJ
inlawrev-20658	127	60	disability	disability	NOUN
inlawrev-20658	127	61	;	;	PUNCT
inlawrev-20658	127	62	the	the	DET
inlawrev-20658	127	63	deduction	deduction	NOUN
inlawrev-20658	127	64	for	for	ADP
inlawrev-20658	127	65	surviving	survive	VERB
inlawrev-20658	127	66	spouses	spouse	NOUN
inlawrev-20658	127	67	of	of	ADP
inlawrev-20658	127	68	veterans	veteran	NOUN
inlawrev-20658	127	69	;	;	PUNCT
inlawrev-20658	127	70	the	the	DET
inlawrev-20658	127	71	deduction	deduction	NOUN
inlawrev-20658	127	72	for	for	ADP
inlawrev-20658	127	73	partially	partially	ADV
inlawrev-20658	127	74	or	or	CCONJ
inlawrev-20658	127	75	totally	totally	ADV
inlawrev-20658	127	76	disabled	disabled	ADJ
inlawrev-20658	127	77	veterans	veteran	NOUN
inlawrev-20658	127	78	;	;	PUNCT
inlawrev-20658	127	79	the	the	DET
inlawrev-20658	127	80	deduction	deduction	NOUN
inlawrev-20658	127	81	for	for	ADP
inlawrev-20658	127	82	world	world	NOUN
inlawrev-20658	127	83	war	war	NOUN
inlawrev-20658	127	84	i	i	PRON
inlawrev-20658	127	85	veterans	veteran	NOUN
inlawrev-20658	127	86	;	;	PUNCT
inlawrev-20658	127	87	the	the	DET
inlawrev-20658	127	88	deduction	deduction	NOUN
inlawrev-20658	127	89	for	for	ADP
inlawrev-20658	127	90	a	a	DET
inlawrev-20658	127	91	solar	solar	ADJ
inlawrev-20658	127	92	energy	energy	NOUN
inlawrev-20658	127	93	heating	heating	NOUN
inlawrev-20658	127	94	or	or	CCONJ
inlawrev-20658	127	95	cooling	cool	VERB
inlawrev-20658	127	96	system	system	NOUN
inlawrev-20658	127	97	,	,	PUNCT
inlawrev-20658	127	98	or	or	CCONJ
inlawrev-20658	127	99	for	for	ADP
inlawrev-20658	127	100	solar	solar	ADJ
inlawrev-20658	127	101	power	power	NOUN
inlawrev-20658	127	102	devices	device	NOUN
inlawrev-20658	127	103	;	;	PUNCT
inlawrev-20658	127	104	the	the	DET
inlawrev-20658	127	105	deduction	deduction	NOUN
inlawrev-20658	127	106	for	for	ADP
inlawrev-20658	127	107	wind	wind	NOUN
inlawrev-20658	127	108	power	power	NOUN
inlawrev-20658	127	109	devices	device	NOUN
inlawrev-20658	127	110	;	;	PUNCT
inlawrev-20658	127	111	the	the	DET
inlawrev-20658	127	112	deduction	deduction	NOUN
inlawrev-20658	127	113	for	for	ADP
inlawrev-20658	127	114	coal	coal	NOUN
inlawrev-20658	127	115	conversion	conversion	NOUN
inlawrev-20658	127	116	systems	system	NOUN
inlawrev-20658	127	117	,	,	PUNCT
inlawrev-20658	127	118	hydroelectric	hydroelectric	ADJ
inlawrev-20658	127	119	power	power	NOUN
inlawrev-20658	127	120	devices	device	NOUN
inlawrev-20658	127	121	,	,	PUNCT
inlawrev-20658	127	122	geothermal	geothermal	ADJ
inlawrev-20658	127	123	energy	energy	NOUN
inlawrev-20658	127	124	heating	heating	NOUN
inlawrev-20658	127	125	or	or	CCONJ
inlawrev-20658	127	126	cooling	cool	VERB
inlawrev-20658	127	127	devices	device	NOUN
inlawrev-20658	127	128	,	,	PUNCT
inlawrev-20658	127	129	or	or	CCONJ
inlawrev-20658	127	130	use	use	NOUN
inlawrev-20658	127	131	of	of	ADP
inlawrev-20658	127	132	coal	coal	NOUN
inlawrev-20658	127	133	combustion	combustion	NOUN
inlawrev-20658	127	134	products	product	NOUN
inlawrev-20658	127	135	;	;	PUNCT
inlawrev-20658	127	136	the	the	DET
inlawrev-20658	127	137	deduction	deduction	NOUN
inlawrev-20658	127	138	for	for	ADP
inlawrev-20658	127	139	an	an	DET
inlawrev-20658	127	140	increase	increase	NOUN
inlawrev-20658	127	141	in	in	ADP
inlawrev-20658	127	142	assessed	assessed	ADJ
inlawrev-20658	127	143	property	property	NOUN
inlawrev-20658	127	144	value	value	NOUN
inlawrev-20658	127	145	resulting	result	VERB
inlawrev-20658	127	146	from	from	ADP
inlawrev-20658	127	147	improvements	improvement	NOUN
inlawrev-20658	127	148	made	make	VERB
inlawrev-20658	127	149	to	to	PART
inlawrev-20658	127	150	comply	comply	VERB
inlawrev-20658	127	151	with	with	ADP
inlawrev-20658	127	152	the	the	DET
inlawrev-20658	127	153	fertilizer	fertilizer	NOUN
inlawrev-20658	127	154	storage	storage	NOUN
inlawrev-20658	127	155	rules	rule	NOUN
inlawrev-20658	127	156	and	and	CCONJ
inlawrev-20658	127	157	pesticide	pesticide	NOUN
inlawrev-20658	127	158	storage	storage	NOUN
inlawrev-20658	127	159	rules	rule	NOUN
inlawrev-20658	127	160	adopted	adopt	VERB
inlawrev-20658	127	161	by	by	ADP
inlawrev-20658	127	162	the	the	DET
inlawrev-20658	127	163	state	state	NOUN
inlawrev-20658	127	164	chemist	chemist	NOUN
inlawrev-20658	127	165	;	;	PUNCT
inlawrev-20658	127	166	the	the	DET
inlawrev-20658	127	167	deduction	deduction	NOUN
inlawrev-20658	127	168	for	for	ADP
inlawrev-20658	127	169	a	a	DET
inlawrev-20658	127	170	model	model	NOUN
inlawrev-20658	127	171	residence	residence	NOUN
inlawrev-20658	127	172	;	;	PUNCT
inlawrev-20658	127	173	and	and	CCONJ
inlawrev-20658	127	174	the	the	DET
inlawrev-20658	127	175	deduction	deduction	NOUN
inlawrev-20658	127	176	for	for	ADP
inlawrev-20658	127	177	residences	residence	NOUN
inlawrev-20658	127	178	in	in	ADP
inlawrev-20658	127	179	inventory.23	inventory.23	NOUN
inlawrev-20658	127	180	more	more	ADV
inlawrev-20658	127	181	broadly	broadly	ADV
inlawrev-20658	127	182	,	,	PUNCT
inlawrev-20658	127	183	the	the	DET
inlawrev-20658	127	184	ga	ga	PROPN
inlawrev-20658	127	185	removed	remove	VERB
inlawrev-20658	127	186	statutory	statutory	ADJ
inlawrev-20658	127	187	language	language	NOUN
inlawrev-20658	127	188	that	that	PRON
inlawrev-20658	127	189	caused	cause	VERB
inlawrev-20658	127	190	a	a	DET
inlawrev-20658	127	191	taxpayer	taxpayer	NOUN
inlawrev-20658	127	192	to	to	PART
inlawrev-20658	127	193	forfeit	forfeit	VERB
inlawrev-20658	127	194	a	a	DET
inlawrev-20658	127	195	deduction	deduction	NOUN
inlawrev-20658	127	196	that	that	PRON
inlawrev-20658	127	197	had	have	AUX
inlawrev-20658	127	198	been	be	AUX
inlawrev-20658	127	199	approved	approve	VERB
inlawrev-20658	127	200	for	for	ADP
inlawrev-20658	127	201	an	an	DET
inlawrev-20658	127	202	assessment	assessment	NOUN
inlawrev-20658	127	203	date	date	NOUN
inlawrev-20658	127	204	,	,	PUNCT
inlawrev-20658	127	205	simply	simply	ADV
inlawrev-20658	127	206	because	because	SCONJ
inlawrev-20658	127	207	the	the	DET
inlawrev-20658	127	208	property	property	NOUN
inlawrev-20658	127	209	was	be	AUX
inlawrev-20658	127	210	subsequently	subsequently	ADV
inlawrev-20658	127	211	sold	sell	VERB
inlawrev-20658	127	212	(	(	PUNCT
inlawrev-20658	127	213	or	or	CCONJ
inlawrev-20658	127	214	placed	place	VERB
inlawrev-20658	127	215	under	under	ADP
inlawrev-20658	127	216	a	a	DET
inlawrev-20658	127	217	contract	contract	NOUN
inlawrev-20658	127	218	for	for	ADP
inlawrev-20658	127	219	sale	sale	NOUN
inlawrev-20658	127	220	)	)	PUNCT
inlawrev-20658	127	221	after	after	ADP
inlawrev-20658	127	222	that	that	DET
inlawrev-20658	127	223	assessment	assessment	NOUN
inlawrev-20658	127	224	date	date	NOUN
inlawrev-20658	127	225	to	to	ADP
inlawrev-20658	127	226	a	a	DET
inlawrev-20658	127	227	person	person	NOUN
inlawrev-20658	127	228	who	who	PRON
inlawrev-20658	127	229	was	be	AUX
inlawrev-20658	127	230	ineligible	ineligible	ADJ
inlawrev-20658	127	231	for	for	ADP
inlawrev-20658	127	232	the	the	DET
inlawrev-20658	127	233	deduction	deduction	NOUN
inlawrev-20658	127	234	on	on	ADP
inlawrev-20658	127	235	the	the	DET
inlawrev-20658	127	236	succeeding	succeed	VERB
inlawrev-20658	127	237	assessment	assessment	NOUN
inlawrev-20658	127	238	date.24	date.24	PROPN
inlawrev-20658	127	239	finally	finally	ADV
inlawrev-20658	127	240	,	,	PUNCT
inlawrev-20658	127	241	taxpayers	taxpayer	NOUN
inlawrev-20658	127	242	must	must	AUX
inlawrev-20658	127	243	now	now	ADV
inlawrev-20658	127	244	file	file	VERB
inlawrev-20658	127	245	a	a	DET
inlawrev-20658	127	246	petition	petition	NOUN
inlawrev-20658	127	247	to	to	PART
inlawrev-20658	127	248	correct	correct	VERB
inlawrev-20658	127	249	an	an	DET
inlawrev-20658	127	250	error	error	NOUN
inlawrev-20658	127	251	in	in	ADP
inlawrev-20658	127	252	the	the	DET
inlawrev-20658	127	253	tax	tax	NOUN
inlawrev-20658	127	254	duplicate	duplicate	NOUN
inlawrev-20658	127	255	(	(	PUNCT
inlawrev-20658	127	256	e.g.	e.g.	ADV
inlawrev-20658	127	257	,	,	PUNCT
inlawrev-20658	127	258	the	the	DET
inlawrev-20658	127	259	assessment	assessment	NOUN
inlawrev-20658	127	260	was	be	AUX
inlawrev-20658	127	261	against	against	ADP
inlawrev-20658	127	262	the	the	DET
inlawrev-20658	127	263	wrong	wrong	ADJ
inlawrev-20658	127	264	person	person	NOUN
inlawrev-20658	127	265	,	,	PUNCT
inlawrev-20658	127	266	the	the	DET
inlawrev-20658	127	267	tax	tax	NOUN
inlawrev-20658	127	268	or	or	CCONJ
inlawrev-20658	127	269	penalty	penalty	NOUN
inlawrev-20658	127	270	calculation	calculation	NOUN
inlawrev-20658	127	271	was	be	AUX
inlawrev-20658	127	272	wrong	wrong	ADJ
inlawrev-20658	127	273	due	due	ADP
inlawrev-20658	127	274	to	to	ADP
inlawrev-20658	127	275	a	a	DET
inlawrev-20658	127	276	math	math	NOUN
inlawrev-20658	127	277	error	error	NOUN
inlawrev-20658	127	278	,	,	PUNCT
inlawrev-20658	127	279	etc	etc	X
inlawrev-20658	127	280	.	.	X
inlawrev-20658	127	281	)	)	PUNCT
inlawrev-20658	127	282	with	with	ADP
inlawrev-20658	127	283	the	the	DET
inlawrev-20658	127	284	county	county	NOUN
inlawrev-20658	127	285	auditor	auditor	NOUN
inlawrev-20658	127	286	within	within	ADP
inlawrev-20658	127	287	the	the	DET
inlawrev-20658	127	288	three	three	NUM
inlawrev-20658	127	289	-	-	PUNCT
inlawrev-20658	127	290	year	year	NOUN
inlawrev-20658	127	291	period	period	NOUN
inlawrev-20658	127	292	after	after	SCONJ
inlawrev-20658	127	293	the	the	DET
inlawrev-20658	127	294	taxes	taxis	NOUN
inlawrev-20658	127	295	were	be	AUX
inlawrev-20658	127	296	first	first	ADJ
inlawrev-20658	127	297	due	due	ADJ
inlawrev-20658	127	298	,	,	PUNCT
inlawrev-20658	127	299	or	or	CCONJ
inlawrev-20658	127	300	be	be	AUX
inlawrev-20658	127	301	denied	deny	VERB
inlawrev-20658	127	302	relief	relief	NOUN
inlawrev-20658	127	303	for	for	ADP
inlawrev-20658	127	304	taxes	taxis	NOUN
inlawrev-20658	127	305	resulting	result	VERB
inlawrev-20658	127	306	from	from	ADP
inlawrev-20658	127	307	that	that	DET
inlawrev-20658	127	308	error.25	error.25	NOUN
inlawrev-20658	127	309	ethical	ethical	ADJ
inlawrev-20658	127	310	and	and	CCONJ
inlawrev-20658	127	311	professional	professional	ADJ
inlawrev-20658	127	312	responsibility	responsibility	NOUN
inlawrev-20658	127	313	issues	issue	NOUN
inlawrev-20658	127	314	in	in	ADP
inlawrev-20658	127	315	the	the	DET
inlawrev-20658	127	316	property	property	NOUN
inlawrev-20658	127	317	tax	tax	NOUN
inlawrev-20658	127	318	area	area	NOUN
inlawrev-20658	127	319	also	also	ADV
inlawrev-20658	127	320	received	receive	VERB
inlawrev-20658	127	321	attention	attention	NOUN
inlawrev-20658	127	322	in	in	ADP
inlawrev-20658	127	323	2014	2014	NUM
inlawrev-20658	127	324	.	.	PUNCT
inlawrev-20658	128	1	in	in	ADP
inlawrev-20658	128	2	addition	addition	NOUN
inlawrev-20658	128	3	to	to	ADP
inlawrev-20658	128	4	prohibiting	prohibit	VERB
inlawrev-20658	128	5	the	the	DET
inlawrev-20658	128	6	rather	rather	ADV
inlawrev-20658	128	7	obvious	obvious	ADJ
inlawrev-20658	128	8	conflictof	conflictof	NOUN
inlawrev-20658	128	9	-	-	PUNCT
inlawrev-20658	128	10	interest	interest	NOUN
inlawrev-20658	128	11	situation	situation	NOUN
inlawrev-20658	128	12	where	where	SCONJ
inlawrev-20658	128	13	a	a	DET
inlawrev-20658	128	14	county	county	NOUN
inlawrev-20658	128	15	appraiser	appraiser	NOUN
inlawrev-20658	128	16	or	or	CCONJ
inlawrev-20658	128	17	an	an	DET
inlawrev-20658	128	18	employee	employee	NOUN
inlawrev-20658	128	19	of	of	ADP
inlawrev-20658	128	20	the	the	DET
inlawrev-20658	128	21	county	county	NOUN
inlawrev-20658	128	22	assessor	assessor	NOUN
inlawrev-20658	128	23	serves	serve	VERB
inlawrev-20658	128	24	on	on	ADP
inlawrev-20658	128	25	the	the	DET
inlawrev-20658	128	26	county	county	NOUN
inlawrev-20658	128	27	’s	’s	PART
inlawrev-20658	128	28	ptaboa,26	ptaboa,26	NOUN
inlawrev-20658	128	29	the	the	DET
inlawrev-20658	128	30	ga	ga	PROPN
inlawrev-20658	128	31	installed	instal	VERB
inlawrev-20658	128	32	standards	standard	NOUN
inlawrev-20658	128	33	of	of	ADP
inlawrev-20658	128	34	11	11	NUM
inlawrev-20658	128	35	-	-	SYM
inlawrev-20658	128	36	4	4	NUM
inlawrev-20658	128	37	(	(	PUNCT
inlawrev-20658	128	38	2014	2014	NUM
inlawrev-20658	128	39	)	)	PUNCT
inlawrev-20658	128	40	)	)	PUNCT
inlawrev-20658	128	41	.	.	PUNCT
inlawrev-20658	129	1	21	21	NUM
inlawrev-20658	129	2	.	.	PUNCT
inlawrev-20658	130	1	i	i	PRON
inlawrev-20658	130	2	d.	d.	PROPN
inlawrev-20658	130	3	22	22	NUM
inlawrev-20658	130	4	.	.	PUNCT
inlawrev-20658	131	1	i	i	PRON
inlawrev-20658	131	2	d.	d.	PROPN
inlawrev-20658	131	3	23	23	NUM
inlawrev-20658	131	4	.	.	PUNCT
inlawrev-20658	132	1	i	i	PRON
inlawrev-20658	132	2	d.	d.	PROPN
inlawrev-20658	132	3	§	§	PROPN
inlawrev-20658	132	4	§	§	PROPN
inlawrev-20658	132	5	7	7	NUM
inlawrev-20658	132	6	-	-	SYM
inlawrev-20658	132	7	15	15	NUM
inlawrev-20658	132	8	,	,	PUNCT
inlawrev-20658	132	9	17	17	NUM
inlawrev-20658	132	10	-	-	SYM
inlawrev-20658	132	11	18	18	NUM
inlawrev-20658	132	12	,	,	PUNCT
inlawrev-20658	132	13	2014	2014	NUM
inlawrev-20658	132	14	ind	ind	NOUN
inlawrev-20658	132	15	.	.	PUNCT
inlawrev-20658	133	1	acts	act	VERB
inlawrev-20658	133	2	at	at	ADP
inlawrev-20658	133	3	2320	2320	NUM
inlawrev-20658	133	4	-	-	SYM
inlawrev-20658	133	5	32	32	NUM
inlawrev-20658	133	6	(	(	PUNCT
inlawrev-20658	133	7	amending	amend	VERB
inlawrev-20658	133	8	ind	ind	NOUN
inlawrev-20658	133	9	.	.	PUNCT
inlawrev-20658	134	1	code	code	PROPN
inlawrev-20658	134	2	§	§	PROPN
inlawrev-20658	134	3	§	§	PROPN
inlawrev-20658	134	4	6	6	NUM
inlawrev-20658	134	5	-	-	SYM
inlawrev-20658	134	6	1.1	1.1	NUM
inlawrev-20658	134	7	-	-	PUNCT
inlawrev-20658	134	8	12	12	NUM
inlawrev-20658	134	9	-	-	SYM
inlawrev-20658	134	10	10.1	10.1	NUM
inlawrev-20658	134	11	,	,	PUNCT
inlawrev-20658	134	12	-12	-12	PROPN
inlawrev-20658	134	13	-	-	SYM
inlawrev-20658	134	14	12	12	NUM
inlawrev-20658	134	15	,	,	PUNCT
inlawrev-20658	134	16	-12	-12	NOUN
inlawrev-20658	134	17	-	-	SYM
inlawrev-20658	134	18	15	15	NUM
inlawrev-20658	134	19	,	,	PUNCT
inlawrev-20658	134	20	-12	-12	PROPN
inlawrev-20658	134	21	-	-	SYM
inlawrev-20658	134	22	17	17	NUM
inlawrev-20658	134	23	,	,	PUNCT
inlawrev-20658	134	24	-12	-12	PROPN
inlawrev-20658	134	25	-	-	SYM
inlawrev-20658	134	26	17.5	17.5	NUM
inlawrev-20658	134	27	,	,	PUNCT
inlawrev-20658	134	28	-12	-12	PROPN
inlawrev-20658	134	29	-	-	PUNCT
inlawrev-20658	134	30	27.1	27.1	NUM
inlawrev-20658	134	31	,	,	PUNCT
inlawrev-20658	134	32	-12	-12	NOUN
inlawrev-20658	134	33	-	-	SYM
inlawrev-20658	134	34	30	30	NUM
inlawrev-20658	134	35	,	,	PUNCT
inlawrev-20658	134	36	-12	-12	NOUN
inlawrev-20658	134	37	-	-	PUNCT
inlawrev-20658	134	38	35.5	35.5	NUM
inlawrev-20658	134	39	,	,	PUNCT
inlawrev-20658	134	40	-12	-12	PROPN
inlawrev-20658	134	41	-	-	SYM
inlawrev-20658	134	42	38	38	NUM
inlawrev-20658	134	43	,	,	PUNCT
inlawrev-20658	134	44	-12.6	-12.6	PROPN
inlawrev-20658	134	45	-	-	PUNCT
inlawrev-20658	134	46	3	3	NUM
inlawrev-20658	134	47	,	,	PUNCT
inlawrev-20658	134	48	-12.8	-12.8	VERB
inlawrev-20658	134	49	-	-	PUNCT
inlawrev-20658	134	50	4	4	NUM
inlawrev-20658	134	51	(	(	PUNCT
inlawrev-20658	134	52	2014	2014	NUM
inlawrev-20658	134	53	)	)	PUNCT
inlawrev-20658	134	54	)	)	PUNCT
inlawrev-20658	134	55	.	.	PUNCT
inlawrev-20658	135	1	24	24	NUM
inlawrev-20658	135	2	.	.	PUNCT
inlawrev-20658	136	1	i	i	PRON
inlawrev-20658	136	2	d.	d.	PROPN
inlawrev-20658	136	3	§	§	PROPN
inlawrev-20658	136	4	16	16	NUM
inlawrev-20658	136	5	,	,	PUNCT
inlawrev-20658	136	6	2014	2014	NUM
inlawrev-20658	136	7	ind	ind	NOUN
inlawrev-20658	136	8	.	.	PUNCT
inlawrev-20658	137	1	acts	act	VERB
inlawrev-20658	137	2	at	at	ADP
inlawrev-20658	137	3	2329	2329	NUM
inlawrev-20658	137	4	-	-	SYM
inlawrev-20658	137	5	30	30	NUM
inlawrev-20658	137	6	(	(	PUNCT
inlawrev-20658	137	7	amending	amend	VERB
inlawrev-20658	137	8	ind	ind	NOUN
inlawrev-20658	137	9	.	.	PUNCT
inlawrev-20658	138	1	code	code	PROPN
inlawrev-20658	138	2	§	§	PROPN
inlawrev-20658	138	3	6	6	NUM
inlawrev-20658	138	4	-	-	SYM
inlawrev-20658	138	5	1.1	1.1	NUM
inlawrev-20658	138	6	-	-	PUNCT
inlawrev-20658	138	7	12	12	NUM
inlawrev-20658	138	8	-	-	SYM
inlawrev-20658	138	9	45	45	NUM
inlawrev-20658	138	10	(	(	PUNCT
inlawrev-20658	138	11	2014	2014	NUM
inlawrev-20658	138	12	)	)	PUNCT
inlawrev-20658	138	13	)	)	PUNCT
inlawrev-20658	138	14	.	.	PUNCT
inlawrev-20658	139	1	25	25	NUM
inlawrev-20658	139	2	.	.	PUNCT
inlawrev-20658	140	1	i	i	PRON
inlawrev-20658	140	2	d.	d.	PROPN
inlawrev-20658	140	3	§	§	PROPN
inlawrev-20658	140	4	19	19	NUM
inlawrev-20658	140	5	,	,	PUNCT
inlawrev-20658	140	6	2014	2014	NUM
inlawrev-20658	140	7	ind	ind	NOUN
inlawrev-20658	140	8	.	.	PUNCT
inlawrev-20658	141	1	acts	act	VERB
inlawrev-20658	141	2	at	at	ADP
inlawrev-20658	141	3	2332	2332	NUM
inlawrev-20658	141	4	-	-	SYM
inlawrev-20658	141	5	34	34	NUM
inlawrev-20658	141	6	(	(	PUNCT
inlawrev-20658	141	7	amending	amend	VERB
inlawrev-20658	141	8	ind	ind	NOUN
inlawrev-20658	141	9	.	.	PUNCT
inlawrev-20658	142	1	code	code	PROPN
inlawrev-20658	142	2	§	§	PROPN
inlawrev-20658	142	3	6	6	NUM
inlawrev-20658	142	4	-	-	SYM
inlawrev-20658	142	5	1.1	1.1	NUM
inlawrev-20658	142	6	-	-	PUNCT
inlawrev-20658	142	7	15	15	NUM
inlawrev-20658	142	8	-	-	SYM
inlawrev-20658	142	9	12	12	NUM
inlawrev-20658	142	10	(	(	PUNCT
inlawrev-20658	142	11	2014	2014	NUM
inlawrev-20658	142	12	)	)	PUNCT
inlawrev-20658	142	13	)	)	PUNCT
inlawrev-20658	142	14	.	.	PUNCT
inlawrev-20658	143	1	26	26	NUM
inlawrev-20658	143	2	.	.	X
inlawrev-20658	144	1	pub	pub	NOUN
inlawrev-20658	144	2	.	.	PUNCT
inlawrev-20658	145	1	l.	l.	PROPN
inlawrev-20658	145	2	no	no	INTJ
inlawrev-20658	145	3	.	.	PROPN
inlawrev-20658	146	1	134	134	NUM
inlawrev-20658	146	2	-	-	SYM
inlawrev-20658	146	3	2014	2014	NUM
inlawrev-20658	146	4	,	,	PUNCT
inlawrev-20658	146	5	§	§	PROPN
inlawrev-20658	146	6	3	3	NUM
inlawrev-20658	146	7	,	,	PUNCT
inlawrev-20658	146	8	2014	2014	NUM
inlawrev-20658	146	9	ind	ind	NOUN
inlawrev-20658	146	10	.	.	PUNCT
inlawrev-20658	147	1	acts	act	VERB
inlawrev-20658	147	2	1537	1537	NUM
inlawrev-20658	147	3	,	,	PUNCT
inlawrev-20658	147	4	1544	1544	NUM
inlawrev-20658	147	5	-	-	SYM
inlawrev-20658	147	6	46	46	NUM
inlawrev-20658	147	7	(	(	PUNCT
inlawrev-20658	147	8	amending	amend	VERB
inlawrev-20658	147	9	ind	ind	NOUN
inlawrev-20658	147	10	.	.	PUNCT
inlawrev-20658	148	1	code	code	PROPN
inlawrev-20658	148	2	§	§	PROPN
inlawrev-20658	148	3	6	6	NUM
inlawrev-20658	148	4	-	-	SYM
inlawrev-20658	148	5	1.128	1.128	NUM
inlawrev-20658	148	6	-	-	SYM
inlawrev-20658	148	7	1	1	NUM
inlawrev-20658	148	8	(	(	PUNCT
inlawrev-20658	148	9	2014	2014	NUM
inlawrev-20658	148	10	)	)	PUNCT
inlawrev-20658	148	11	)	)	PUNCT
inlawrev-20658	149	1	;	;	PUNCT
inlawrev-20658	149	2	see	see	VERB
inlawrev-20658	149	3	also	also	ADV
inlawrev-20658	149	4	pub	pub	NOUN
inlawrev-20658	149	5	.	.	PUNCT
inlawrev-20658	150	1	l.	l.	PROPN
inlawrev-20658	150	2	no	no	INTJ
inlawrev-20658	150	3	.	.	PROPN
inlawrev-20658	151	1	112	112	NUM
inlawrev-20658	151	2	-	-	SYM
inlawrev-20658	151	3	2014	2014	NUM
inlawrev-20658	151	4	,	,	PUNCT
inlawrev-20658	151	5	§	§	PROPN
inlawrev-20658	151	6	1	1	NUM
inlawrev-20658	151	7	,	,	PUNCT
inlawrev-20658	151	8	2014	2014	NUM
inlawrev-20658	151	9	ind	ind	NOUN
inlawrev-20658	151	10	.	.	PUNCT
inlawrev-20658	152	1	acts	act	VERB
inlawrev-20658	152	2	1268	1268	NUM
inlawrev-20658	152	3	,	,	PUNCT
inlawrev-20658	152	4	1268	1268	NUM
inlawrev-20658	152	5	-	-	SYM
inlawrev-20658	152	6	71	71	NUM
inlawrev-20658	152	7	(	(	PUNCT
inlawrev-20658	152	8	amending	amend	VERB
inlawrev-20658	152	9	ind	ind	NOUN
inlawrev-20658	152	10	.	.	PUNCT
inlawrev-20658	153	1	code	code	PROPN
inlawrev-20658	153	2	§	§	PROPN
inlawrev-20658	153	3	6	6	NUM
inlawrev-20658	153	4	-	-	SYM
inlawrev-20658	153	5	1.1	1.1	NUM
inlawrev-20658	153	6	-	-	PUNCT
inlawrev-20658	153	7	28	28	NUM
inlawrev-20658	153	8	-	-	SYM
inlawrev-20658	153	9	1	1	NUM
inlawrev-20658	153	10	(	(	PUNCT
inlawrev-20658	153	11	2014	2014	NUM
inlawrev-20658	153	12	)	)	PUNCT
inlawrev-20658	153	13	)	)	PUNCT
inlawrev-20658	154	1	(	(	PUNCT
inlawrev-20658	154	2	making	make	VERB
inlawrev-20658	154	3	an	an	DET
inlawrev-20658	154	4	identical	identical	ADJ
inlawrev-20658	154	5	change	change	NOUN
inlawrev-20658	154	6	to	to	ADP
inlawrev-20658	154	7	the	the	DET
inlawrev-20658	154	8	section	section	NOUN
inlawrev-20658	154	9	)	)	PUNCT
inlawrev-20658	154	10	.	.	PUNCT
inlawrev-20658	155	1	2015	2015	NUM
inlawrev-20658	155	2	]	]	PUNCT
inlawrev-20658	155	3	taxation	taxation	NOUN
inlawrev-20658	155	4	1459	1459	NUM
inlawrev-20658	155	5	conduct	conduct	NOUN
inlawrev-20658	155	6	for	for	ADP
inlawrev-20658	155	7	assessors	assessor	NOUN
inlawrev-20658	155	8	,	,	PUNCT
inlawrev-20658	155	9	appraisers	appraiser	NOUN
inlawrev-20658	155	10	,	,	PUNCT
inlawrev-20658	155	11	and	and	CCONJ
inlawrev-20658	155	12	tax	tax	PROPN
inlawrev-20658	155	13	representatives.27	representatives.27	PROPN
inlawrev-20658	155	14	assessors	assessors	PROPN
inlawrev-20658	155	15	,	,	PUNCT
inlawrev-20658	155	16	the	the	DET
inlawrev-20658	155	17	assessor	assessor	NOUN
inlawrev-20658	155	18	’s	’s	PART
inlawrev-20658	155	19	employees	employee	NOUN
inlawrev-20658	155	20	,	,	PUNCT
inlawrev-20658	155	21	and	and	CCONJ
inlawrev-20658	155	22	appraisers	appraiser	NOUN
inlawrev-20658	155	23	working	work	VERB
inlawrev-20658	155	24	for	for	ADP
inlawrev-20658	155	25	a	a	DET
inlawrev-20658	155	26	township	township	NOUN
inlawrev-20658	155	27	or	or	CCONJ
inlawrev-20658	155	28	county	county	NOUN
inlawrev-20658	155	29	must	must	AUX
inlawrev-20658	155	30	be	be	AUX
inlawrev-20658	155	31	competent	competent	ADJ
inlawrev-20658	155	32	to	to	PART
inlawrev-20658	155	33	perform	perform	VERB
inlawrev-20658	155	34	a	a	DET
inlawrev-20658	155	35	particular	particular	ADJ
inlawrev-20658	155	36	assessment	assessment	NOUN
inlawrev-20658	155	37	or	or	CCONJ
inlawrev-20658	155	38	,	,	PUNCT
inlawrev-20658	155	39	if	if	SCONJ
inlawrev-20658	155	40	they	they	PRON
inlawrev-20658	155	41	are	be	AUX
inlawrev-20658	155	42	not	not	PART
inlawrev-20658	155	43	,	,	PUNCT
inlawrev-20658	155	44	contract	contract	NOUN
inlawrev-20658	155	45	with	with	ADP
inlawrev-20658	155	46	someone	someone	PRON
inlawrev-20658	155	47	who	who	PRON
inlawrev-20658	155	48	is	be	AUX
inlawrev-20658	155	49	competent	competent	ADJ
inlawrev-20658	155	50	to	to	PART
inlawrev-20658	155	51	perform	perform	VERB
inlawrev-20658	155	52	the	the	DET
inlawrev-20658	155	53	work.28	work.28	NOUN
inlawrev-20658	155	54	they	they	PRON
inlawrev-20658	155	55	must	must	AUX
inlawrev-20658	155	56	also	also	ADV
inlawrev-20658	155	57	adhere	adhere	VERB
inlawrev-20658	155	58	to	to	ADP
inlawrev-20658	155	59	the	the	DET
inlawrev-20658	155	60	uniform	uniform	ADJ
inlawrev-20658	155	61	standards	standard	NOUN
inlawrev-20658	155	62	of	of	ADP
inlawrev-20658	155	63	professional	professional	ADJ
inlawrev-20658	155	64	appraisal	appraisal	NOUN
inlawrev-20658	155	65	practice.29	practice.29	NOUN
inlawrev-20658	155	66	in	in	ADP
inlawrev-20658	155	67	addition	addition	NOUN
inlawrev-20658	155	68	,	,	PUNCT
inlawrev-20658	155	69	they	they	PRON
inlawrev-20658	155	70	may	may	AUX
inlawrev-20658	155	71	not	not	PART
inlawrev-20658	155	72	engage	engage	VERB
inlawrev-20658	155	73	in	in	ADP
inlawrev-20658	155	74	various	various	ADJ
inlawrev-20658	155	75	inappropriate	inappropriate	ADJ
inlawrev-20658	155	76	activities	activity	NOUN
inlawrev-20658	155	77	,	,	PUNCT
inlawrev-20658	155	78	including	include	VERB
inlawrev-20658	155	79	criminal	criminal	ADJ
inlawrev-20658	155	80	conduct	conduct	NOUN
inlawrev-20658	155	81	,	,	PUNCT
inlawrev-20658	155	82	making	make	VERB
inlawrev-20658	155	83	misleading	misleading	ADJ
inlawrev-20658	155	84	or	or	CCONJ
inlawrev-20658	155	85	fraudulent	fraudulent	ADJ
inlawrev-20658	155	86	communications	communication	NOUN
inlawrev-20658	155	87	,	,	PUNCT
inlawrev-20658	155	88	committing	commit	VERB
inlawrev-20658	155	89	gross	gross	ADJ
inlawrev-20658	155	90	negligence	negligence	NOUN
inlawrev-20658	155	91	,	,	PUNCT
inlawrev-20658	155	92	and	and	CCONJ
inlawrev-20658	155	93	exhibiting	exhibit	VERB
inlawrev-20658	155	94	bias	bias	NOUN
inlawrev-20658	155	95	while	while	SCONJ
inlawrev-20658	155	96	performing	perform	VERB
inlawrev-20658	155	97	an	an	DET
inlawrev-20658	155	98	assessment.30	assessment.30	NOUN
inlawrev-20658	155	99	the	the	DET
inlawrev-20658	155	100	dlgf	dlgf	NOUN
inlawrev-20658	155	101	may	may	AUX
inlawrev-20658	155	102	revoke	revoke	VERB
inlawrev-20658	155	103	the	the	DET
inlawrev-20658	155	104	certificate	certificate	NOUN
inlawrev-20658	155	105	of	of	ADP
inlawrev-20658	155	106	a	a	DET
inlawrev-20658	155	107	township	township	NOUN
inlawrev-20658	155	108	or	or	CCONJ
inlawrev-20658	155	109	county	county	NOUN
inlawrev-20658	155	110	assessor	assessor	NOUN
inlawrev-20658	155	111	,	,	PUNCT
inlawrev-20658	155	112	the	the	DET
inlawrev-20658	155	113	assessor	assessor	NOUN
inlawrev-20658	155	114	’s	’s	PART
inlawrev-20658	155	115	employees	employee	NOUN
inlawrev-20658	155	116	,	,	PUNCT
inlawrev-20658	155	117	or	or	CCONJ
inlawrev-20658	155	118	an	an	DET
inlawrev-20658	155	119	appraiser	appraiser	NOUN
inlawrev-20658	155	120	for	for	ADP
inlawrev-20658	155	121	gross	gross	ADJ
inlawrev-20658	155	122	incompetence,31	incompetence,31	NOUN
inlawrev-20658	155	123	subject	subject	ADJ
inlawrev-20658	155	124	to	to	PART
inlawrev-20658	155	125	appeal	appeal	VERB
inlawrev-20658	155	126	to	to	ADP
inlawrev-20658	155	127	the	the	DET
inlawrev-20658	155	128	certification	certification	NOUN
inlawrev-20658	155	129	appeal	appeal	NOUN
inlawrev-20658	155	130	board.32	board.32	VERB
inlawrev-20658	155	131	the	the	DET
inlawrev-20658	155	132	dlgf	dlgf	NOUN
inlawrev-20658	155	133	may	may	AUX
inlawrev-20658	155	134	also	also	ADV
inlawrev-20658	155	135	revoke	revoke	VERB
inlawrev-20658	155	136	a	a	DET
inlawrev-20658	155	137	certificate	certificate	NOUN
inlawrev-20658	155	138	for	for	ADP
inlawrev-20658	155	139	up	up	ADP
inlawrev-20658	155	140	to	to	PART
inlawrev-20658	155	141	three	three	NUM
inlawrev-20658	155	142	years	year	NOUN
inlawrev-20658	155	143	when	when	SCONJ
inlawrev-20658	155	144	the	the	DET
inlawrev-20658	155	145	assessor	assessor	NOUN
inlawrev-20658	155	146	or	or	CCONJ
inlawrev-20658	155	147	appraiser	appraiser	NOUN
inlawrev-20658	155	148	violates	violate	VERB
inlawrev-20658	155	149	the	the	DET
inlawrev-20658	155	150	rules	rule	NOUN
inlawrev-20658	155	151	contained	contain	VERB
inlawrev-20658	155	152	in	in	ADP
inlawrev-20658	155	153	new	new	ADJ
inlawrev-20658	155	154	chapter	chapter	NOUN
inlawrev-20658	155	155	6	6	NUM
inlawrev-20658	155	156	-	-	SYM
inlawrev-20658	155	157	1.1	1.1	NUM
inlawrev-20658	155	158	-	-	SYM
inlawrev-20658	155	159	35.7	35.7	NUM
inlawrev-20658	155	160	(	(	PUNCT
inlawrev-20658	155	161	assessor	assessor	NOUN
inlawrev-20658	155	162	,	,	PUNCT
inlawrev-20658	155	163	appraiser	appraiser	NOUN
inlawrev-20658	155	164	,	,	PUNCT
inlawrev-20658	155	165	and	and	CCONJ
inlawrev-20658	155	166	tax	tax	NOUN
inlawrev-20658	155	167	representative	representative	NOUN
inlawrev-20658	155	168	standards	standard	NOUN
inlawrev-20658	155	169	of	of	ADP
inlawrev-20658	155	170	conduct).33	conduct).33	PROPN
inlawrev-20658	155	171	under	under	ADP
inlawrev-20658	155	172	the	the	DET
inlawrev-20658	155	173	new	new	ADJ
inlawrev-20658	155	174	professional	professional	ADJ
inlawrev-20658	155	175	responsibility	responsibility	NOUN
inlawrev-20658	155	176	rules	rule	NOUN
inlawrev-20658	155	177	,	,	PUNCT
inlawrev-20658	155	178	a	a	DET
inlawrev-20658	155	179	tax	tax	NOUN
inlawrev-20658	155	180	representative	representative	NOUN
inlawrev-20658	155	181	is	be	AUX
inlawrev-20658	155	182	anyone	anyone	PRON
inlawrev-20658	155	183	who	who	PRON
inlawrev-20658	155	184	represents	represent	VERB
inlawrev-20658	155	185	another	another	PRON
inlawrev-20658	155	186	at	at	ADP
inlawrev-20658	155	187	a	a	DET
inlawrev-20658	155	188	proceeding	proceeding	NOUN
inlawrev-20658	155	189	before	before	ADP
inlawrev-20658	155	190	the	the	DET
inlawrev-20658	155	191	ptaboa	ptaboa	NOUN
inlawrev-20658	155	192	or	or	CCONJ
inlawrev-20658	155	193	the	the	DET
inlawrev-20658	155	194	dlgf	dlgf	NOUN
inlawrev-20658	155	195	,	,	PUNCT
inlawrev-20658	155	196	other	other	ADJ
inlawrev-20658	155	197	than	than	ADP
inlawrev-20658	155	198	(	(	PUNCT
inlawrev-20658	155	199	1	1	X
inlawrev-20658	155	200	)	)	PUNCT
inlawrev-20658	155	201	the	the	DET
inlawrev-20658	155	202	property	property	NOUN
inlawrev-20658	155	203	owner	owner	NOUN
inlawrev-20658	155	204	or	or	CCONJ
inlawrev-20658	155	205	its	its	PRON
inlawrev-20658	155	206	full	full	ADJ
inlawrev-20658	155	207	-	-	PUNCT
inlawrev-20658	155	208	time	time	NOUN
inlawrev-20658	155	209	employees	employee	NOUN
inlawrev-20658	155	210	,	,	PUNCT
inlawrev-20658	155	211	(	(	PUNCT
inlawrev-20658	155	212	2	2	X
inlawrev-20658	155	213	)	)	PUNCT
inlawrev-20658	155	214	a	a	DET
inlawrev-20658	155	215	local	local	ADJ
inlawrev-20658	155	216	government	government	NOUN
inlawrev-20658	155	217	representative	representative	NOUN
inlawrev-20658	155	218	,	,	PUNCT
inlawrev-20658	155	219	(	(	PUNCT
inlawrev-20658	155	220	3	3	X
inlawrev-20658	155	221	)	)	PUNCT
inlawrev-20658	155	222	a	a	DET
inlawrev-20658	155	223	certified	certify	VERB
inlawrev-20658	155	224	public	public	ADJ
inlawrev-20658	155	225	accountant	accountant	NOUN
inlawrev-20658	155	226	,	,	PUNCT
inlawrev-20658	155	227	or	or	CCONJ
inlawrev-20658	155	228	(	(	PUNCT
inlawrev-20658	155	229	4	4	X
inlawrev-20658	155	230	)	)	PUNCT
inlawrev-20658	155	231	an	an	DET
inlawrev-20658	155	232	attorney	attorney	NOUN
inlawrev-20658	155	233	licensed	license	VERB
inlawrev-20658	155	234	to	to	PART
inlawrev-20658	155	235	practice	practice	VERB
inlawrev-20658	155	236	in	in	ADP
inlawrev-20658	155	237	indiana	indiana	PROPN
inlawrev-20658	155	238	(	(	PUNCT
inlawrev-20658	155	239	or	or	CCONJ
inlawrev-20658	155	240	with	with	ADP
inlawrev-20658	155	241	other	other	ADJ
inlawrev-20658	155	242	permission	permission	NOUN
inlawrev-20658	155	243	to	to	PART
inlawrev-20658	155	244	do	do	AUX
inlawrev-20658	155	245	so).34	so).34	VERB
inlawrev-20658	155	246	the	the	DET
inlawrev-20658	155	247	tax	tax	NOUN
inlawrev-20658	155	248	representative	representative	NOUN
inlawrev-20658	155	249	may	may	AUX
inlawrev-20658	155	250	not	not	PART
inlawrev-20658	155	251	knowingly	knowingly	ADV
inlawrev-20658	155	252	submit	submit	VERB
inlawrev-20658	155	253	false	false	ADJ
inlawrev-20658	155	254	or	or	CCONJ
inlawrev-20658	155	255	erroneous	erroneous	ADJ
inlawrev-20658	155	256	information	information	NOUN
inlawrev-20658	155	257	,	,	PUNCT
inlawrev-20658	155	258	knowingly	knowingly	ADV
inlawrev-20658	155	259	misrepresent	misrepresent	VERB
inlawrev-20658	155	260	any	any	DET
inlawrev-20658	155	261	information	information	NOUN
inlawrev-20658	155	262	,	,	PUNCT
inlawrev-20658	155	263	prepare	prepare	VERB
inlawrev-20658	155	264	unauthorized	unauthorized	ADJ
inlawrev-20658	155	265	statements	statement	NOUN
inlawrev-20658	155	266	,	,	PUNCT
inlawrev-20658	155	267	or	or	CCONJ
inlawrev-20658	155	268	fail	fail	VERB
inlawrev-20658	155	269	to	to	PART
inlawrev-20658	155	270	inform	inform	VERB
inlawrev-20658	155	271	the	the	DET
inlawrev-20658	155	272	client	client	NOUN
inlawrev-20658	155	273	about	about	ADP
inlawrev-20658	155	274	developments.35	developments.35	NOUN
inlawrev-20658	155	275	the	the	DET
inlawrev-20658	155	276	dlgf	dlgf	NOUN
inlawrev-20658	155	277	may	may	AUX
inlawrev-20658	155	278	revoke	revoke	VERB
inlawrev-20658	155	279	a	a	DET
inlawrev-20658	155	280	tax	tax	NOUN
inlawrev-20658	155	281	representative	representative	NOUN
inlawrev-20658	155	282	’s	’s	PART
inlawrev-20658	155	283	certification	certification	NOUN
inlawrev-20658	155	284	for	for	ADP
inlawrev-20658	155	285	various	various	ADJ
inlawrev-20658	155	286	improper	improper	ADJ
inlawrev-20658	155	287	acts	act	NOUN
inlawrev-20658	155	288	,	,	PUNCT
inlawrev-20658	155	289	including	include	VERB
inlawrev-20658	155	290	engaging	engage	VERB
inlawrev-20658	155	291	in	in	ADP
inlawrev-20658	155	292	fraud	fraud	NOUN
inlawrev-20658	155	293	or	or	CCONJ
inlawrev-20658	155	294	material	material	NOUN
inlawrev-20658	155	295	deception	deception	NOUN
inlawrev-20658	155	296	,	,	PUNCT
inlawrev-20658	155	297	gross	gross	ADJ
inlawrev-20658	155	298	incompetence	incompetence	NOUN
inlawrev-20658	155	299	,	,	PUNCT
inlawrev-20658	155	300	or	or	CCONJ
inlawrev-20658	155	301	violations	violation	NOUN
inlawrev-20658	155	302	of	of	ADP
inlawrev-20658	155	303	the	the	DET
inlawrev-20658	155	304	dlgf	dlgf	NOUN
inlawrev-20658	155	305	’s	’s	PART
inlawrev-20658	155	306	standards	standard	NOUN
inlawrev-20658	155	307	of	of	ADP
inlawrev-20658	155	308	ethics.36	ethics.36	ADJ
inlawrev-20658	155	309	tax	tax	NOUN
inlawrev-20658	155	310	sales	sale	NOUN
inlawrev-20658	155	311	were	be	AUX
inlawrev-20658	155	312	the	the	DET
inlawrev-20658	155	313	last	last	ADJ
inlawrev-20658	155	314	major	major	ADJ
inlawrev-20658	155	315	property	property	NOUN
inlawrev-20658	155	316	tax	tax	NOUN
inlawrev-20658	155	317	focus	focus	NOUN
inlawrev-20658	155	318	in	in	ADP
inlawrev-20658	155	319	2014.37	2014.37	NUM
inlawrev-20658	155	320	first	first	ADJ
inlawrev-20658	155	321	,	,	PUNCT
inlawrev-20658	155	322	the	the	DET
inlawrev-20658	155	323	ga	ga	PROPN
inlawrev-20658	155	324	took	take	VERB
inlawrev-20658	155	325	27	27	NUM
inlawrev-20658	155	326	.	.	PUNCT
inlawrev-20658	156	1	pub	pub	NOUN
inlawrev-20658	156	2	.	.	PUNCT
inlawrev-20658	157	1	l.	l.	PROPN
inlawrev-20658	157	2	no	no	INTJ
inlawrev-20658	157	3	.	.	PROPN
inlawrev-20658	158	1	134	134	NUM
inlawrev-20658	158	2	-	-	SYM
inlawrev-20658	158	3	2014	2014	NUM
inlawrev-20658	158	4	,	,	PUNCT
inlawrev-20658	158	5	§	§	PROPN
inlawrev-20658	158	6	4	4	NUM
inlawrev-20658	158	7	,	,	PUNCT
inlawrev-20658	158	8	2014	2014	NUM
inlawrev-20658	158	9	ind	ind	NOUN
inlawrev-20658	158	10	.	.	PUNCT
inlawrev-20658	159	1	acts	act	VERB
inlawrev-20658	159	2	at	at	ADP
inlawrev-20658	159	3	1546	1546	NUM
inlawrev-20658	159	4	-	-	SYM
inlawrev-20658	159	5	50	50	NUM
inlawrev-20658	159	6	(	(	PUNCT
inlawrev-20658	159	7	codified	codify	VERB
inlawrev-20658	159	8	at	at	ADP
inlawrev-20658	159	9	ind	ind	PROPN
inlawrev-20658	159	10	.	.	PUNCT
inlawrev-20658	160	1	code	code	PROPN
inlawrev-20658	160	2	§	§	PROPN
inlawrev-20658	160	3	6	6	NUM
inlawrev-20658	160	4	-	-	SYM
inlawrev-20658	160	5	1.1	1.1	NUM
inlawrev-20658	160	6	-	-	SYM
inlawrev-20658	160	7	35.7	35.7	NUM
inlawrev-20658	160	8	(	(	PUNCT
inlawrev-20658	160	9	2014	2014	NUM
inlawrev-20658	160	10	)	)	PUNCT
inlawrev-20658	160	11	)	)	PUNCT
inlawrev-20658	161	1	;	;	PUNCT
inlawrev-20658	161	2	see	see	VERB
inlawrev-20658	161	3	also	also	ADV
inlawrev-20658	161	4	pub	pub	NOUN
inlawrev-20658	161	5	.	.	PUNCT
inlawrev-20658	162	1	l.	l.	PROPN
inlawrev-20658	162	2	no	no	INTJ
inlawrev-20658	162	3	.	.	PROPN
inlawrev-20658	163	1	112	112	NUM
inlawrev-20658	163	2	-	-	SYM
inlawrev-20658	163	3	2014	2014	NUM
inlawrev-20658	163	4	,	,	PUNCT
inlawrev-20658	163	5	§	§	PROPN
inlawrev-20658	163	6	2	2	NUM
inlawrev-20658	163	7	,	,	PUNCT
inlawrev-20658	163	8	2014	2014	NUM
inlawrev-20658	163	9	ind	ind	NOUN
inlawrev-20658	163	10	.	.	PUNCT
inlawrev-20658	164	1	acts	act	VERB
inlawrev-20658	164	2	at	at	ADP
inlawrev-20658	164	3	1271	1271	NUM
inlawrev-20658	164	4	-	-	SYM
inlawrev-20658	164	5	75	75	NUM
inlawrev-20658	164	6	(	(	PUNCT
inlawrev-20658	164	7	codified	codify	VERB
inlawrev-20658	164	8	at	at	ADP
inlawrev-20658	164	9	ind	ind	PROPN
inlawrev-20658	164	10	.	.	PUNCT
inlawrev-20658	165	1	code	code	PROPN
inlawrev-20658	165	2	§	§	PROPN
inlawrev-20658	165	3	6	6	NUM
inlawrev-20658	165	4	-	-	SYM
inlawrev-20658	165	5	1.1	1.1	NUM
inlawrev-20658	165	6	-	-	SYM
inlawrev-20658	165	7	35.7	35.7	NUM
inlawrev-20658	165	8	(	(	PUNCT
inlawrev-20658	165	9	2014	2014	NUM
inlawrev-20658	165	10	)	)	PUNCT
inlawrev-20658	165	11	)	)	PUNCT
inlawrev-20658	166	1	(	(	PUNCT
inlawrev-20658	166	2	creating	create	VERB
inlawrev-20658	166	3	an	an	DET
inlawrev-20658	166	4	identical	identical	ADJ
inlawrev-20658	166	5	chapter	chapter	NOUN
inlawrev-20658	166	6	)	)	PUNCT
inlawrev-20658	166	7	.	.	PUNCT
inlawrev-20658	167	1	28	28	NUM
inlawrev-20658	167	2	.	.	PUNCT
inlawrev-20658	168	1	pub	pub	NOUN
inlawrev-20658	168	2	.	.	PUNCT
inlawrev-20658	169	1	l.	l.	PROPN
inlawrev-20658	169	2	no	no	INTJ
inlawrev-20658	169	3	.	.	PROPN
inlawrev-20658	170	1	134	134	NUM
inlawrev-20658	170	2	-	-	SYM
inlawrev-20658	170	3	2014	2014	NUM
inlawrev-20658	170	4	,	,	PUNCT
inlawrev-20658	170	5	§	§	PROPN
inlawrev-20658	170	6	4	4	NUM
inlawrev-20658	170	7	,	,	PUNCT
inlawrev-20658	170	8	2014	2014	NUM
inlawrev-20658	170	9	ind	ind	NOUN
inlawrev-20658	170	10	.	.	PUNCT
inlawrev-20658	171	1	acts	act	VERB
inlawrev-20658	171	2	at	at	ADP
inlawrev-20658	171	3	1548	1548	NUM
inlawrev-20658	171	4	(	(	PUNCT
inlawrev-20658	171	5	codified	codify	VERB
inlawrev-20658	171	6	at	at	ADP
inlawrev-20658	171	7	ind	ind	PROPN
inlawrev-20658	171	8	.	.	PUNCT
inlawrev-20658	172	1	code	code	PROPN
inlawrev-20658	172	2	§	§	PROPN
inlawrev-20658	172	3	6	6	NUM
inlawrev-20658	172	4	-	-	SYM
inlawrev-20658	172	5	1.1	1.1	NUM
inlawrev-20658	172	6	-	-	PUNCT
inlawrev-20658	172	7	35.74(a	35.74(a	NUM
inlawrev-20658	172	8	)	)	PUNCT
inlawrev-20658	172	9	(	(	PUNCT
inlawrev-20658	172	10	2014	2014	NUM
inlawrev-20658	172	11	)	)	PUNCT
inlawrev-20658	172	12	)	)	PUNCT
inlawrev-20658	172	13	.	.	PUNCT
inlawrev-20658	173	1	29	29	NUM
inlawrev-20658	173	2	.	.	PUNCT
inlawrev-20658	174	1	i	i	PRON
inlawrev-20658	174	2	d.	d.	PROPN
inlawrev-20658	174	3	§	§	PROPN
inlawrev-20658	174	4	4	4	NUM
inlawrev-20658	174	5	,	,	PUNCT
inlawrev-20658	174	6	2014	2014	NUM
inlawrev-20658	174	7	ind	ind	NOUN
inlawrev-20658	174	8	.	.	PUNCT
inlawrev-20658	175	1	acts	act	VERB
inlawrev-20658	175	2	at	at	ADP
inlawrev-20658	175	3	1547	1547	NUM
inlawrev-20658	175	4	(	(	PUNCT
inlawrev-20658	175	5	codified	codify	VERB
inlawrev-20658	175	6	at	at	ADP
inlawrev-20658	175	7	ind	ind	PROPN
inlawrev-20658	175	8	.	.	PUNCT
inlawrev-20658	176	1	code	code	PROPN
inlawrev-20658	176	2	§	§	PROPN
inlawrev-20658	176	3	6	6	NUM
inlawrev-20658	176	4	-	-	SYM
inlawrev-20658	176	5	1.1	1.1	NUM
inlawrev-20658	176	6	-	-	PUNCT
inlawrev-20658	176	7	35.7	35.7	NUM
inlawrev-20658	176	8	-	-	PUNCT
inlawrev-20658	176	9	3(a	3(a	NUM
inlawrev-20658	176	10	)	)	PUNCT
inlawrev-20658	176	11	(	(	PUNCT
inlawrev-20658	176	12	2014	2014	NUM
inlawrev-20658	176	13	)	)	PUNCT
inlawrev-20658	176	14	)	)	PUNCT
inlawrev-20658	176	15	.	.	PUNCT
inlawrev-20658	177	1	30	30	NUM
inlawrev-20658	177	2	.	.	PUNCT
inlawrev-20658	178	1	i	i	PRON
inlawrev-20658	178	2	d.	d.	PROPN
inlawrev-20658	178	3	§	§	PROPN
inlawrev-20658	178	4	4	4	NUM
inlawrev-20658	178	5	,	,	PUNCT
inlawrev-20658	178	6	2014	2014	NUM
inlawrev-20658	178	7	ind	ind	NOUN
inlawrev-20658	178	8	.	.	PUNCT
inlawrev-20658	179	1	acts	act	VERB
inlawrev-20658	179	2	at	at	ADP
inlawrev-20658	179	3	1547	1547	NUM
inlawrev-20658	179	4	-	-	SYM
inlawrev-20658	179	5	48	48	NUM
inlawrev-20658	179	6	(	(	PUNCT
inlawrev-20658	179	7	codified	codify	VERB
inlawrev-20658	179	8	at	at	ADP
inlawrev-20658	179	9	ind	ind	PROPN
inlawrev-20658	179	10	.	.	PUNCT
inlawrev-20658	180	1	code	code	PROPN
inlawrev-20658	180	2	§	§	PROPN
inlawrev-20658	180	3	6	6	NUM
inlawrev-20658	180	4	-	-	SYM
inlawrev-20658	180	5	1.1	1.1	NUM
inlawrev-20658	180	6	-	-	PUNCT
inlawrev-20658	180	7	35.7	35.7	NUM
inlawrev-20658	180	8	-	-	PUNCT
inlawrev-20658	180	9	3(b	3(b	NUM
inlawrev-20658	180	10	)	)	PUNCT
inlawrev-20658	180	11	(	(	PUNCT
inlawrev-20658	180	12	2014	2014	NUM
inlawrev-20658	180	13	)	)	PUNCT
inlawrev-20658	180	14	)	)	PUNCT
inlawrev-20658	180	15	.	.	PUNCT
inlawrev-20658	181	1	31	31	NUM
inlawrev-20658	181	2	.	.	PUNCT
inlawrev-20658	182	1	i	i	PRON
inlawrev-20658	182	2	d.	d.	PROPN
inlawrev-20658	182	3	§	§	PROPN
inlawrev-20658	182	4	4	4	NUM
inlawrev-20658	182	5	,	,	PUNCT
inlawrev-20658	182	6	2014	2014	NUM
inlawrev-20658	182	7	ind	ind	NOUN
inlawrev-20658	182	8	.	.	PUNCT
inlawrev-20658	183	1	acts	act	VERB
inlawrev-20658	183	2	at	at	ADP
inlawrev-20658	183	3	1548	1548	NUM
inlawrev-20658	183	4	(	(	PUNCT
inlawrev-20658	183	5	codified	codify	VERB
inlawrev-20658	183	6	at	at	ADP
inlawrev-20658	183	7	ind	ind	PROPN
inlawrev-20658	183	8	.	.	PUNCT
inlawrev-20658	184	1	code	code	PROPN
inlawrev-20658	184	2	§	§	PROPN
inlawrev-20658	184	3	6	6	NUM
inlawrev-20658	184	4	-	-	SYM
inlawrev-20658	184	5	1.1	1.1	NUM
inlawrev-20658	184	6	-	-	PUNCT
inlawrev-20658	184	7	35.7	35.7	NUM
inlawrev-20658	184	8	-	-	PUNCT
inlawrev-20658	184	9	4(b	4(b	NUM
inlawrev-20658	184	10	)	)	PUNCT
inlawrev-20658	184	11	(	(	PUNCT
inlawrev-20658	184	12	2014	2014	NUM
inlawrev-20658	184	13	)	)	PUNCT
inlawrev-20658	184	14	)	)	PUNCT
inlawrev-20658	184	15	.	.	PUNCT
inlawrev-20658	185	1	32	32	NUM
inlawrev-20658	185	2	.	.	PUNCT
inlawrev-20658	186	1	i	i	PRON
inlawrev-20658	186	2	d.	d.	PROPN
inlawrev-20658	186	3	§	§	PROPN
inlawrev-20658	186	4	4	4	NUM
inlawrev-20658	186	5	,	,	PUNCT
inlawrev-20658	186	6	2014	2014	NUM
inlawrev-20658	186	7	ind	ind	NOUN
inlawrev-20658	186	8	.	.	PUNCT
inlawrev-20658	187	1	acts	act	VERB
inlawrev-20658	187	2	at	at	ADP
inlawrev-20658	187	3	1548	1548	NUM
inlawrev-20658	187	4	(	(	PUNCT
inlawrev-20658	187	5	codified	codify	VERB
inlawrev-20658	187	6	at	at	ADP
inlawrev-20658	187	7	ind	ind	PROPN
inlawrev-20658	187	8	.	.	PUNCT
inlawrev-20658	188	1	code	code	PROPN
inlawrev-20658	188	2	§	§	PROPN
inlawrev-20658	188	3	6	6	NUM
inlawrev-20658	188	4	-	-	SYM
inlawrev-20658	188	5	1.1	1.1	NUM
inlawrev-20658	188	6	-	-	PUNCT
inlawrev-20658	188	7	35.7	35.7	NUM
inlawrev-20658	188	8	-	-	PUNCT
inlawrev-20658	188	9	4(c	4(c	NUM
inlawrev-20658	188	10	)	)	PUNCT
inlawrev-20658	188	11	(	(	PUNCT
inlawrev-20658	188	12	2014	2014	NUM
inlawrev-20658	188	13	)	)	PUNCT
inlawrev-20658	188	14	)	)	PUNCT
inlawrev-20658	188	15	.	.	PUNCT
inlawrev-20658	189	1	33	33	NUM
inlawrev-20658	189	2	.	.	PUNCT
inlawrev-20658	190	1	i	i	PRON
inlawrev-20658	190	2	d.	d.	PROPN
inlawrev-20658	190	3	§	§	PROPN
inlawrev-20658	190	4	4	4	NUM
inlawrev-20658	190	5	,	,	PUNCT
inlawrev-20658	190	6	2014	2014	NUM
inlawrev-20658	190	7	ind	ind	NOUN
inlawrev-20658	190	8	.	.	PUNCT
inlawrev-20658	191	1	acts	act	VERB
inlawrev-20658	191	2	at	at	ADP
inlawrev-20658	191	3	1549	1549	NUM
inlawrev-20658	191	4	(	(	PUNCT
inlawrev-20658	191	5	codified	codify	VERB
inlawrev-20658	191	6	at	at	ADP
inlawrev-20658	191	7	ind	ind	PROPN
inlawrev-20658	191	8	.	.	PUNCT
inlawrev-20658	192	1	code	code	PROPN
inlawrev-20658	192	2	§	§	PROPN
inlawrev-20658	192	3	6	6	NUM
inlawrev-20658	192	4	-	-	SYM
inlawrev-20658	192	5	1.1	1.1	NUM
inlawrev-20658	192	6	-	-	PUNCT
inlawrev-20658	192	7	35.7	35.7	NUM
inlawrev-20658	192	8	-	-	PUNCT
inlawrev-20658	192	9	5(a	5(a	NUM
inlawrev-20658	192	10	)	)	PUNCT
inlawrev-20658	192	11	(	(	PUNCT
inlawrev-20658	192	12	2014	2014	NUM
inlawrev-20658	192	13	)	)	PUNCT
inlawrev-20658	192	14	)	)	PUNCT
inlawrev-20658	192	15	.	.	PUNCT
inlawrev-20658	193	1	new	new	ADJ
inlawrev-20658	193	2	section	section	NOUN
inlawrev-20658	193	3	6	6	NUM
inlawrev-20658	193	4	-	-	SYM
inlawrev-20658	193	5	1.1	1.1	NUM
inlawrev-20658	193	6	-	-	PUNCT
inlawrev-20658	193	7	35.7	35.7	NUM
inlawrev-20658	193	8	-	-	PUNCT
inlawrev-20658	193	9	3(b	3(b	NUM
inlawrev-20658	193	10	)	)	PUNCT
inlawrev-20658	193	11	lists	list	VERB
inlawrev-20658	193	12	a	a	DET
inlawrev-20658	193	13	number	number	NOUN
inlawrev-20658	193	14	of	of	ADP
inlawrev-20658	193	15	activities	activity	NOUN
inlawrev-20658	193	16	that	that	PRON
inlawrev-20658	193	17	are	be	AUX
inlawrev-20658	193	18	prohibited	prohibit	VERB
inlawrev-20658	193	19	under	under	ADP
inlawrev-20658	193	20	the	the	DET
inlawrev-20658	193	21	new	new	ADJ
inlawrev-20658	193	22	chapter	chapter	NOUN
inlawrev-20658	193	23	,	,	PUNCT
inlawrev-20658	193	24	including	include	VERB
inlawrev-20658	193	25	“	"	PUNCT
inlawrev-20658	193	26	communicat[ing	communicat[e	VERB
inlawrev-20658	193	27	]	]	PUNCT
inlawrev-20658	193	28	assessment	assessment	NOUN
inlawrev-20658	193	29	results	result	VERB
inlawrev-20658	193	30	with	with	ADP
inlawrev-20658	193	31	the	the	DET
inlawrev-20658	193	32	intent	intent	NOUN
inlawrev-20658	193	33	to	to	PART
inlawrev-20658	193	34	mislead	mislead	VERB
inlawrev-20658	193	35	or	or	CCONJ
inlawrev-20658	193	36	defraud	defraud	VERB
inlawrev-20658	193	37	”	"	PUNCT
inlawrev-20658	193	38	or	or	CCONJ
inlawrev-20658	193	39	“	"	PUNCT
inlawrev-20658	193	40	advocate[ing	advocate[e	VERB
inlawrev-20658	193	41	]	]	PUNCT
inlawrev-20658	193	42	for	for	ADP
inlawrev-20658	193	43	an	an	DET
inlawrev-20658	193	44	assessment	assessment	NOUN
inlawrev-20658	193	45	.	.	PUNCT
inlawrev-20658	193	46	”	"	PUNCT
inlawrev-20658	194	1	i	i	PRON
inlawrev-20658	194	2	d.	d.	PROPN
inlawrev-20658	194	3	§	§	PROPN
inlawrev-20658	194	4	4	4	NUM
inlawrev-20658	194	5	,	,	PUNCT
inlawrev-20658	194	6	2014	2014	NUM
inlawrev-20658	194	7	ind	ind	NOUN
inlawrev-20658	194	8	.	.	PUNCT
inlawrev-20658	195	1	acts	act	VERB
inlawrev-20658	195	2	at	at	ADP
inlawrev-20658	195	3	1548	1548	NUM
inlawrev-20658	195	4	(	(	PUNCT
inlawrev-20658	195	5	codified	codify	VERB
inlawrev-20658	195	6	at	at	ADP
inlawrev-20658	195	7	ind	ind	PROPN
inlawrev-20658	195	8	.	.	PUNCT
inlawrev-20658	196	1	code	code	PROPN
inlawrev-20658	196	2	§	§	PROPN
inlawrev-20658	196	3	6	6	NUM
inlawrev-20658	196	4	-	-	SYM
inlawrev-20658	196	5	1.135.7	1.135.7	NUM
inlawrev-20658	196	6	-	-	NUM
inlawrev-20658	196	7	3(b	3(b	NUM
inlawrev-20658	196	8	)	)	PUNCT
inlawrev-20658	196	9	(	(	PUNCT
inlawrev-20658	196	10	2014	2014	NUM
inlawrev-20658	196	11	)	)	PUNCT
inlawrev-20658	196	12	)	)	PUNCT
inlawrev-20658	196	13	.	.	PUNCT
inlawrev-20658	197	1	34	34	NUM
inlawrev-20658	197	2	.	.	PUNCT
inlawrev-20658	198	1	i	i	PRON
inlawrev-20658	198	2	d.	d.	PROPN
inlawrev-20658	198	3	§	§	PROPN
inlawrev-20658	198	4	4	4	NUM
inlawrev-20658	198	5	,	,	PUNCT
inlawrev-20658	198	6	2014	2014	NUM
inlawrev-20658	198	7	ind	ind	NOUN
inlawrev-20658	198	8	.	.	PUNCT
inlawrev-20658	199	1	acts	act	VERB
inlawrev-20658	199	2	at	at	ADP
inlawrev-20658	199	3	1546	1546	NUM
inlawrev-20658	199	4	-	-	SYM
inlawrev-20658	199	5	47	47	NUM
inlawrev-20658	199	6	(	(	PUNCT
inlawrev-20658	199	7	codified	codify	VERB
inlawrev-20658	199	8	at	at	ADP
inlawrev-20658	199	9	ind	ind	PROPN
inlawrev-20658	199	10	.	.	PUNCT
inlawrev-20658	200	1	code	code	PROPN
inlawrev-20658	200	2	§	§	PROPN
inlawrev-20658	200	3	6	6	NUM
inlawrev-20658	200	4	-	-	SYM
inlawrev-20658	200	5	1.1	1.1	NUM
inlawrev-20658	200	6	-	-	PUNCT
inlawrev-20658	200	7	35.7	35.7	NUM
inlawrev-20658	200	8	-	-	SYM
inlawrev-20658	200	9	2	2	NUM
inlawrev-20658	200	10	(	(	PUNCT
inlawrev-20658	200	11	2014	2014	NUM
inlawrev-20658	200	12	)	)	PUNCT
inlawrev-20658	200	13	)	)	PUNCT
inlawrev-20658	200	14	.	.	PUNCT
inlawrev-20658	201	1	35	35	NUM
inlawrev-20658	201	2	.	.	PUNCT
inlawrev-20658	202	1	i	i	PRON
inlawrev-20658	202	2	d.	d.	PROPN
inlawrev-20658	202	3	§	§	PROPN
inlawrev-20658	202	4	4	4	NUM
inlawrev-20658	202	5	,	,	PUNCT
inlawrev-20658	202	6	2014	2014	NUM
inlawrev-20658	202	7	ind	ind	NOUN
inlawrev-20658	202	8	.	.	PUNCT
inlawrev-20658	203	1	acts	act	VERB
inlawrev-20658	203	2	at	at	ADP
inlawrev-20658	203	3	1549	1549	NUM
inlawrev-20658	203	4	-	-	SYM
inlawrev-20658	203	5	50	50	NUM
inlawrev-20658	203	6	(	(	PUNCT
inlawrev-20658	203	7	codified	codify	VERB
inlawrev-20658	203	8	at	at	ADP
inlawrev-20658	203	9	ind	ind	PROPN
inlawrev-20658	203	10	.	.	PUNCT
inlawrev-20658	204	1	code	code	PROPN
inlawrev-20658	204	2	§	§	PROPN
inlawrev-20658	204	3	6	6	NUM
inlawrev-20658	204	4	-	-	SYM
inlawrev-20658	204	5	1.1	1.1	NUM
inlawrev-20658	204	6	-	-	PUNCT
inlawrev-20658	204	7	35.7	35.7	NUM
inlawrev-20658	204	8	-	-	SYM
inlawrev-20658	204	9	6	6	NUM
inlawrev-20658	204	10	(	(	PUNCT
inlawrev-20658	204	11	2014	2014	NUM
inlawrev-20658	204	12	)	)	PUNCT
inlawrev-20658	204	13	)	)	PUNCT
inlawrev-20658	204	14	.	.	PUNCT
inlawrev-20658	205	1	36	36	NUM
inlawrev-20658	205	2	.	.	PUNCT
inlawrev-20658	206	1	i	i	PRON
inlawrev-20658	206	2	d.	d.	PROPN
inlawrev-20658	206	3	§	§	PROPN
inlawrev-20658	206	4	4	4	NUM
inlawrev-20658	206	5	,	,	PUNCT
inlawrev-20658	206	6	2014	2014	NUM
inlawrev-20658	206	7	ind	ind	NOUN
inlawrev-20658	206	8	.	.	PUNCT
inlawrev-20658	207	1	acts	act	VERB
inlawrev-20658	207	2	at	at	ADP
inlawrev-20658	207	3	1550	1550	NUM
inlawrev-20658	207	4	(	(	PUNCT
inlawrev-20658	207	5	codified	codify	VERB
inlawrev-20658	207	6	at	at	ADP
inlawrev-20658	207	7	ind	ind	PROPN
inlawrev-20658	207	8	.	.	PUNCT
inlawrev-20658	208	1	code	code	PROPN
inlawrev-20658	208	2	§	§	PROPN
inlawrev-20658	208	3	6	6	NUM
inlawrev-20658	208	4	-	-	SYM
inlawrev-20658	208	5	1.1	1.1	NUM
inlawrev-20658	208	6	-	-	PUNCT
inlawrev-20658	208	7	35.7	35.7	NUM
inlawrev-20658	208	8	-	-	SYM
inlawrev-20658	208	9	7	7	NUM
inlawrev-20658	208	10	(	(	PUNCT
inlawrev-20658	208	11	2014	2014	NUM
inlawrev-20658	208	12	)	)	PUNCT
inlawrev-20658	208	13	)	)	PUNCT
inlawrev-20658	208	14	.	.	PUNCT
inlawrev-20658	209	1	37	37	NUM
inlawrev-20658	209	2	.	.	PUNCT
inlawrev-20658	210	1	some	some	PRON
inlawrev-20658	210	2	of	of	ADP
inlawrev-20658	210	3	these	these	DET
inlawrev-20658	210	4	tax	tax	NOUN
inlawrev-20658	210	5	sale	sale	NOUN
inlawrev-20658	210	6	revisions	revision	NOUN
inlawrev-20658	210	7	were	be	AUX
inlawrev-20658	210	8	fairly	fairly	ADV
inlawrev-20658	210	9	minor	minor	ADJ
inlawrev-20658	210	10	,	,	PUNCT
inlawrev-20658	210	11	or	or	CCONJ
inlawrev-20658	210	12	narrow	narrow	ADJ
inlawrev-20658	210	13	,	,	PUNCT
inlawrev-20658	210	14	and	and	CCONJ
inlawrev-20658	210	15	will	will	AUX
inlawrev-20658	210	16	not	not	PART
inlawrev-20658	210	17	be	be	AUX
inlawrev-20658	210	18	discussed	discuss	VERB
inlawrev-20658	210	19	in	in	ADP
inlawrev-20658	210	20	detail	detail	NOUN
inlawrev-20658	210	21	here	here	ADV
inlawrev-20658	210	22	.	.	PUNCT
inlawrev-20658	211	1	see	see	VERB
inlawrev-20658	211	2	,	,	PUNCT
inlawrev-20658	211	3	e.g.	e.g.	ADV
inlawrev-20658	211	4	,	,	PUNCT
inlawrev-20658	211	5	pub	pub	NOUN
inlawrev-20658	211	6	.	.	PUNCT
inlawrev-20658	212	1	l.	l.	PROPN
inlawrev-20658	212	2	no	no	INTJ
inlawrev-20658	212	3	.	.	PROPN
inlawrev-20658	213	1	166	166	NUM
inlawrev-20658	213	2	-	-	SYM
inlawrev-20658	213	3	2014	2014	NUM
inlawrev-20658	213	4	,	,	PUNCT
inlawrev-20658	213	5	§	§	PROPN
inlawrev-20658	213	6	7	7	NUM
inlawrev-20658	213	7	,	,	PUNCT
inlawrev-20658	213	8	2014	2014	NUM
inlawrev-20658	213	9	ind	ind	NOUN
inlawrev-20658	213	10	.	.	PUNCT
inlawrev-20658	214	1	acts	act	VERB
inlawrev-20658	214	2	1967	1967	NUM
inlawrev-20658	214	3	,	,	PUNCT
inlawrev-20658	214	4	1980	1980	NUM
inlawrev-20658	214	5	-	-	SYM
inlawrev-20658	214	6	81	81	NUM
inlawrev-20658	214	7	(	(	PUNCT
inlawrev-20658	214	8	amending	amend	VERB
inlawrev-20658	214	9	ind	ind	NOUN
inlawrev-20658	214	10	.	.	PUNCT
inlawrev-20658	215	1	code	code	PROPN
inlawrev-20658	215	2	§	§	PROPN
inlawrev-20658	215	3	6	6	NUM
inlawrev-20658	215	4	-	-	SYM
inlawrev-20658	215	5	1.1	1.1	NUM
inlawrev-20658	215	6	-	-	PUNCT
inlawrev-20658	215	7	24	24	NUM
inlawrev-20658	215	8	-	-	SYM
inlawrev-20658	215	9	1	1	NUM
inlawrev-20658	215	10	(	(	PUNCT
inlawrev-20658	215	11	2014	2014	NUM
inlawrev-20658	215	12	)	)	PUNCT
inlawrev-20658	215	13	)	)	PUNCT
inlawrev-20658	216	1	(	(	PUNCT
inlawrev-20658	216	2	clarifying	clarify	VERB
inlawrev-20658	216	3	that	that	SCONJ
inlawrev-20658	216	4	penalties	penalty	NOUN
inlawrev-20658	216	5	,	,	PUNCT
inlawrev-20658	216	6	fees	fee	NOUN
inlawrev-20658	216	7	,	,	PUNCT
inlawrev-20658	216	8	and	and	CCONJ
inlawrev-20658	216	9	interest	interest	NOUN
inlawrev-20658	216	10	are	be	AUX
inlawrev-20658	216	11	included	include	VERB
inlawrev-20658	216	12	when	when	SCONJ
inlawrev-20658	216	13	1460	1460	NUM
inlawrev-20658	216	14	indiana	indiana	PROPN
inlawrev-20658	216	15	law	law	PROPN
inlawrev-20658	216	16	review	review	NOUN
inlawrev-20658	217	1	[	[	X
inlawrev-20658	217	2	vol	vol	NOUN
inlawrev-20658	217	3	.	.	PUNCT
inlawrev-20658	218	1	48:1455	48:1455	NUM
inlawrev-20658	218	2	steps	step	NOUN
inlawrev-20658	218	3	to	to	PART
inlawrev-20658	218	4	regulate	regulate	VERB
inlawrev-20658	218	5	participation	participation	NOUN
inlawrev-20658	218	6	in	in	ADP
inlawrev-20658	218	7	tax	tax	NOUN
inlawrev-20658	218	8	sales	sale	NOUN
inlawrev-20658	218	9	by	by	ADP
inlawrev-20658	218	10	prohibiting	prohibit	VERB
inlawrev-20658	218	11	foreign	foreign	ADJ
inlawrev-20658	218	12	business	business	NOUN
inlawrev-20658	218	13	associations	association	NOUN
inlawrev-20658	218	14	(	(	PUNCT
inlawrev-20658	218	15	or	or	CCONJ
inlawrev-20658	218	16	their	their	PRON
inlawrev-20658	218	17	agents	agent	NOUN
inlawrev-20658	218	18	)	)	PUNCT
inlawrev-20658	218	19	from	from	ADP
inlawrev-20658	218	20	purchasing	purchase	VERB
inlawrev-20658	218	21	property	property	NOUN
inlawrev-20658	218	22	in	in	ADP
inlawrev-20658	218	23	a	a	DET
inlawrev-20658	218	24	tax	tax	NOUN
inlawrev-20658	218	25	sale	sale	NOUN
inlawrev-20658	218	26	unless	unless	SCONJ
inlawrev-20658	218	27	the	the	DET
inlawrev-20658	218	28	purchasing	purchasing	NOUN
inlawrev-20658	218	29	association	association	NOUN
inlawrev-20658	218	30	has	have	AUX
inlawrev-20658	218	31	obtained	obtain	VERB
inlawrev-20658	218	32	a	a	DET
inlawrev-20658	218	33	certificate	certificate	NOUN
inlawrev-20658	218	34	of	of	ADP
inlawrev-20658	218	35	authority	authority	NOUN
inlawrev-20658	218	36	from	from	ADP
inlawrev-20658	218	37	the	the	DET
inlawrev-20658	218	38	indiana	indiana	PROPN
inlawrev-20658	218	39	secretary	secretary	PROPN
inlawrev-20658	218	40	of	of	ADP
inlawrev-20658	218	41	state	state	NOUN
inlawrev-20658	218	42	and	and	CCONJ
inlawrev-20658	218	43	is	be	AUX
inlawrev-20658	218	44	in	in	ADP
inlawrev-20658	218	45	good	good	ADJ
inlawrev-20658	218	46	standing	standing	NOUN
inlawrev-20658	218	47	in	in	ADP
inlawrev-20658	218	48	indiana.38	indiana.38	PROPN
inlawrev-20658	218	49	although	although	SCONJ
inlawrev-20658	218	50	a	a	DET
inlawrev-20658	218	51	nonqualifying	nonqualifye	VERB
inlawrev-20658	218	52	foreign	foreign	ADJ
inlawrev-20658	218	53	business	business	NOUN
inlawrev-20658	218	54	association	association	NOUN
inlawrev-20658	218	55	may	may	AUX
inlawrev-20658	218	56	still	still	ADV
inlawrev-20658	218	57	purchase	purchase	VERB
inlawrev-20658	218	58	its	its	PRON
inlawrev-20658	218	59	own	own	ADJ
inlawrev-20658	218	60	property	property	NOUN
inlawrev-20658	218	61	at	at	ADP
inlawrev-20658	218	62	a	a	DET
inlawrev-20658	218	63	tax	tax	NOUN
inlawrev-20658	218	64	sale	sale	NOUN
inlawrev-20658	218	65	,	,	PUNCT
inlawrev-20658	218	66	any	any	DET
inlawrev-20658	218	67	other	other	ADJ
inlawrev-20658	218	68	purchase	purchase	NOUN
inlawrev-20658	218	69	by	by	ADP
inlawrev-20658	218	70	such	such	DET
inlawrev-20658	218	71	an	an	DET
inlawrev-20658	218	72	association	association	NOUN
inlawrev-20658	218	73	is	be	AUX
inlawrev-20658	218	74	subject	subject	ADJ
inlawrev-20658	218	75	to	to	ADP
inlawrev-20658	218	76	forfeiture	forfeiture	NOUN
inlawrev-20658	218	77	if	if	SCONJ
inlawrev-20658	218	78	the	the	DET
inlawrev-20658	218	79	county	county	NOUN
inlawrev-20658	218	80	treasurer	treasurer	NOUN
inlawrev-20658	218	81	discovers	discover	VERB
inlawrev-20658	218	82	the	the	DET
inlawrev-20658	218	83	error	error	NOUN
inlawrev-20658	218	84	within	within	ADP
inlawrev-20658	218	85	six	six	NUM
inlawrev-20658	218	86	months	month	NOUN
inlawrev-20658	218	87	of	of	ADP
inlawrev-20658	218	88	the	the	DET
inlawrev-20658	218	89	sale	sale	NOUN
inlawrev-20658	218	90	and	and	CCONJ
inlawrev-20658	218	91	the	the	DET
inlawrev-20658	218	92	association	association	NOUN
inlawrev-20658	218	93	fails	fail	VERB
inlawrev-20658	218	94	to	to	PART
inlawrev-20658	218	95	correct	correct	VERB
inlawrev-20658	218	96	the	the	DET
inlawrev-20658	218	97	problem	problem	NOUN
inlawrev-20658	218	98	within	within	ADP
inlawrev-20658	218	99	thirty	thirty	NUM
inlawrev-20658	218	100	days	day	NOUN
inlawrev-20658	218	101	of	of	ADP
inlawrev-20658	218	102	receiving	receive	VERB
inlawrev-20658	218	103	a	a	DET
inlawrev-20658	218	104	notice	notice	NOUN
inlawrev-20658	218	105	of	of	ADP
inlawrev-20658	218	106	imminent	imminent	ADJ
inlawrev-20658	218	107	forfeiture	forfeiture	NOUN
inlawrev-20658	218	108	from	from	ADP
inlawrev-20658	218	109	the	the	DET
inlawrev-20658	218	110	county	county	NOUN
inlawrev-20658	218	111	treasurer.39	treasurer.39	NOUN
inlawrev-20658	218	112	however	however	ADV
inlawrev-20658	218	113	,	,	PUNCT
inlawrev-20658	218	114	the	the	DET
inlawrev-20658	218	115	county	county	NOUN
inlawrev-20658	218	116	treasurer	treasurer	NOUN
inlawrev-20658	218	117	may	may	AUX
inlawrev-20658	218	118	decline	decline	VERB
inlawrev-20658	218	119	to	to	PART
inlawrev-20658	218	120	forfeit	forfeit	VERB
inlawrev-20658	218	121	the	the	DET
inlawrev-20658	218	122	sale	sale	NOUN
inlawrev-20658	218	123	if	if	SCONJ
inlawrev-20658	218	124	circumstances	circumstance	NOUN
inlawrev-20658	218	125	suggest	suggest	VERB
inlawrev-20658	218	126	that	that	SCONJ
inlawrev-20658	218	127	the	the	DET
inlawrev-20658	218	128	purchaser	purchaser	NOUN
inlawrev-20658	218	129	did	do	AUX
inlawrev-20658	218	130	not	not	PART
inlawrev-20658	218	131	intend	intend	VERB
inlawrev-20658	218	132	to	to	PART
inlawrev-20658	218	133	violate	violate	VERB
inlawrev-20658	218	134	the	the	DET
inlawrev-20658	218	135	law.40	law.40	NOUN
inlawrev-20658	218	136	to	to	PART
inlawrev-20658	218	137	decrease	decrease	VERB
inlawrev-20658	218	138	the	the	DET
inlawrev-20658	218	139	likelihood	likelihood	NOUN
inlawrev-20658	218	140	of	of	ADP
inlawrev-20658	218	141	such	such	DET
inlawrev-20658	218	142	a	a	DET
inlawrev-20658	218	143	mistake	mistake	NOUN
inlawrev-20658	218	144	,	,	PUNCT
inlawrev-20658	218	145	any	any	DET
inlawrev-20658	218	146	business	business	NOUN
inlawrev-20658	218	147	entity	entity	NOUN
inlawrev-20658	218	148	wanting	want	VERB
inlawrev-20658	218	149	to	to	PART
inlawrev-20658	218	150	bid	bid	VERB
inlawrev-20658	218	151	at	at	ADP
inlawrev-20658	218	152	a	a	DET
inlawrev-20658	218	153	tax	tax	NOUN
inlawrev-20658	218	154	sale	sale	NOUN
inlawrev-20658	218	155	must	must	AUX
inlawrev-20658	218	156	submit	submit	VERB
inlawrev-20658	218	157	a	a	DET
inlawrev-20658	218	158	certificate	certificate	NOUN
inlawrev-20658	218	159	of	of	ADP
inlawrev-20658	218	160	good	good	ADJ
inlawrev-20658	218	161	standing	standing	NOUN
inlawrev-20658	218	162	or	or	CCONJ
inlawrev-20658	218	163	authority	authority	NOUN
inlawrev-20658	218	164	from	from	ADP
inlawrev-20658	218	165	the	the	DET
inlawrev-20658	218	166	indiana	indiana	PROPN
inlawrev-20658	218	167	secretary	secretary	PROPN
inlawrev-20658	218	168	of	of	ADP
inlawrev-20658	218	169	state	state	NOUN
inlawrev-20658	218	170	to	to	ADP
inlawrev-20658	218	171	the	the	DET
inlawrev-20658	218	172	county	county	NOUN
inlawrev-20658	218	173	treasurer	treasurer	NOUN
inlawrev-20658	218	174	before	before	ADP
inlawrev-20658	218	175	doing	do	VERB
inlawrev-20658	218	176	so.41	so.41	ADV
inlawrev-20658	218	177	the	the	DET
inlawrev-20658	218	178	ga	ga	PROPN
inlawrev-20658	218	179	also	also	ADV
inlawrev-20658	218	180	empowered	empower	VERB
inlawrev-20658	218	181	each	each	DET
inlawrev-20658	218	182	county	county	NOUN
inlawrev-20658	218	183	to	to	PART
inlawrev-20658	218	184	collect	collect	VERB
inlawrev-20658	218	185	a	a	DET
inlawrev-20658	218	186	paddle	paddle	NOUN
inlawrev-20658	218	187	fee	fee	NOUN
inlawrev-20658	218	188	from	from	ADP
inlawrev-20658	218	189	those	those	PRON
inlawrev-20658	218	190	who	who	PRON
inlawrev-20658	218	191	wish	wish	VERB
inlawrev-20658	218	192	to	to	PART
inlawrev-20658	218	193	bid	bid	VERB
inlawrev-20658	218	194	in	in	ADP
inlawrev-20658	218	195	tax	tax	NOUN
inlawrev-20658	218	196	sales	sale	NOUN
inlawrev-20658	218	197	in	in	ADP
inlawrev-20658	218	198	that	that	DET
inlawrev-20658	218	199	county.42	county.42	VERB
inlawrev-20658	218	200	the	the	DET
inlawrev-20658	218	201	maximum	maximum	ADJ
inlawrev-20658	218	202	annual	annual	ADJ
inlawrev-20658	218	203	paddle	paddle	NOUN
inlawrev-20658	218	204	fee	fee	NOUN
inlawrev-20658	218	205	is	be	AUX
inlawrev-20658	218	206	twenty	twenty	NUM
inlawrev-20658	218	207	-	-	PUNCT
inlawrev-20658	218	208	five	five	NUM
inlawrev-20658	218	209	dollars	dollar	NOUN
inlawrev-20658	218	210	for	for	ADP
inlawrev-20658	218	211	a	a	DET
inlawrev-20658	218	212	person	person	NOUN
inlawrev-20658	218	213	who	who	PRON
inlawrev-20658	218	214	bids	bid	VERB
inlawrev-20658	218	215	in	in	ADP
inlawrev-20658	218	216	only	only	ADV
inlawrev-20658	218	217	one	one	NUM
inlawrev-20658	218	218	tax	tax	NOUN
inlawrev-20658	218	219	sale	sale	NOUN
inlawrev-20658	218	220	and	and	CCONJ
inlawrev-20658	218	221	buys	buy	NOUN
inlawrev-20658	218	222	(	(	PUNCT
inlawrev-20658	218	223	at	at	ADP
inlawrev-20658	218	224	most	most	ADJ
inlawrev-20658	218	225	)	)	PUNCT
inlawrev-20658	218	226	one	one	NUM
inlawrev-20658	218	227	property.43	property.43	ADP
inlawrev-20658	218	228	the	the	DET
inlawrev-20658	218	229	maximum	maximum	ADJ
inlawrev-20658	218	230	paddle	paddle	NOUN
inlawrev-20658	218	231	fee	fee	NOUN
inlawrev-20658	218	232	is	be	AUX
inlawrev-20658	218	233	$	$	SYM
inlawrev-20658	218	234	100	100	NUM
inlawrev-20658	218	235	for	for	ADP
inlawrev-20658	218	236	a	a	DET
inlawrev-20658	218	237	person	person	NOUN
inlawrev-20658	218	238	who	who	PRON
inlawrev-20658	218	239	bids	bid	VERB
inlawrev-20658	218	240	in	in	ADP
inlawrev-20658	218	241	more	more	ADJ
inlawrev-20658	218	242	than	than	ADP
inlawrev-20658	218	243	one	one	NUM
inlawrev-20658	218	244	tax	tax	NOUN
inlawrev-20658	218	245	sale	sale	NOUN
inlawrev-20658	218	246	or	or	CCONJ
inlawrev-20658	218	247	buys	buy	VERB
inlawrev-20658	218	248	more	more	ADJ
inlawrev-20658	218	249	than	than	ADP
inlawrev-20658	218	250	one	one	NUM
inlawrev-20658	218	251	property	property	NOUN
inlawrev-20658	218	252	during	during	ADP
inlawrev-20658	218	253	the	the	DET
inlawrev-20658	218	254	year.44	year.44	NOUN
inlawrev-20658	218	255	the	the	DET
inlawrev-20658	218	256	latter	latter	ADJ
inlawrev-20658	218	257	fee	fee	NOUN
inlawrev-20658	218	258	entitles	entitle	VERB
inlawrev-20658	218	259	the	the	DET
inlawrev-20658	218	260	purchaser	purchaser	NOUN
inlawrev-20658	218	261	to	to	PART
inlawrev-20658	218	262	participate	participate	VERB
inlawrev-20658	218	263	in	in	ADP
inlawrev-20658	218	264	all	all	DET
inlawrev-20658	218	265	tax	tax	NOUN
inlawrev-20658	218	266	sales	sale	NOUN
inlawrev-20658	218	267	within	within	ADP
inlawrev-20658	218	268	the	the	DET
inlawrev-20658	218	269	county	county	NOUN
inlawrev-20658	218	270	during	during	ADP
inlawrev-20658	218	271	the	the	DET
inlawrev-20658	218	272	year.45	year.45	ADV
inlawrev-20658	218	273	the	the	DET
inlawrev-20658	218	274	paddle	paddle	NOUN
inlawrev-20658	218	275	fees	fee	NOUN
inlawrev-20658	218	276	collected	collect	VERB
inlawrev-20658	218	277	must	must	AUX
inlawrev-20658	218	278	be	be	AUX
inlawrev-20658	218	279	used	use	VERB
inlawrev-20658	218	280	to	to	PART
inlawrev-20658	218	281	defer	defer	VERB
inlawrev-20658	218	282	tax	tax	NOUN
inlawrev-20658	218	283	sale	sale	NOUN
inlawrev-20658	218	284	expenses	expense	NOUN
inlawrev-20658	218	285	or	or	CCONJ
inlawrev-20658	218	286	to	to	PART
inlawrev-20658	218	287	reduce	reduce	VERB
inlawrev-20658	218	288	the	the	DET
inlawrev-20658	218	289	number	number	NOUN
inlawrev-20658	218	290	of	of	ADP
inlawrev-20658	218	291	vacant	vacant	ADJ
inlawrev-20658	218	292	or	or	CCONJ
inlawrev-20658	218	293	abandoned	abandon	VERB
inlawrev-20658	218	294	houses.46	houses.46	NOUN
inlawrev-20658	218	295	the	the	DET
inlawrev-20658	218	296	procedures	procedure	NOUN
inlawrev-20658	218	297	for	for	ADP
inlawrev-20658	218	298	auctioning	auction	VERB
inlawrev-20658	218	299	vacant	vacant	ADJ
inlawrev-20658	218	300	or	or	CCONJ
inlawrev-20658	218	301	abandoned	abandon	VERB
inlawrev-20658	218	302	property	property	NOUN
inlawrev-20658	218	303	were	be	AUX
inlawrev-20658	218	304	also	also	ADV
inlawrev-20658	218	305	revised	revise	VERB
inlawrev-20658	218	306	.	.	PUNCT
inlawrev-20658	219	1	now	now	ADV
inlawrev-20658	219	2	,	,	PUNCT
inlawrev-20658	219	3	the	the	DET
inlawrev-20658	219	4	county	county	NOUN
inlawrev-20658	219	5	executive	executive	NOUN
inlawrev-20658	219	6	must	must	AUX
inlawrev-20658	219	7	obtain	obtain	VERB
inlawrev-20658	219	8	a	a	DET
inlawrev-20658	219	9	court	court	NOUN
inlawrev-20658	219	10	order	order	NOUN
inlawrev-20658	219	11	that	that	SCONJ
inlawrev-20658	219	12	the	the	DET
inlawrev-20658	219	13	property	property	NOUN
inlawrev-20658	219	14	is	be	AUX
inlawrev-20658	219	15	vacant	vacant	ADJ
inlawrev-20658	219	16	or	or	CCONJ
inlawrev-20658	219	17	abandoned	abandon	VERB
inlawrev-20658	219	18	before	before	ADP
inlawrev-20658	219	19	putting	put	VERB
inlawrev-20658	219	20	it	it	PRON
inlawrev-20658	219	21	on	on	ADP
inlawrev-20658	219	22	the	the	DET
inlawrev-20658	219	23	list	list	NOUN
inlawrev-20658	219	24	of	of	ADP
inlawrev-20658	219	25	such	such	ADJ
inlawrev-20658	219	26	properties	property	NOUN
inlawrev-20658	219	27	that	that	PRON
inlawrev-20658	219	28	goes	go	VERB
inlawrev-20658	219	29	to	to	ADP
inlawrev-20658	219	30	the	the	DET
inlawrev-20658	219	31	county	county	NOUN
inlawrev-20658	219	32	auditor.47	auditor.47	PROPN
inlawrev-20658	220	1	the	the	DET
inlawrev-20658	220	2	county	county	NOUN
inlawrev-20658	220	3	auditor	auditor	NOUN
inlawrev-20658	220	4	’s	’s	PART
inlawrev-20658	220	5	new	new	ADJ
inlawrev-20658	220	6	statutory	statutory	ADJ
inlawrev-20658	220	7	duties	duty	NOUN
inlawrev-20658	220	8	now	now	ADV
inlawrev-20658	220	9	include	include	VERB
inlawrev-20658	220	10	(	(	PUNCT
inlawrev-20658	220	11	1	1	X
inlawrev-20658	220	12	)	)	PUNCT
inlawrev-20658	220	13	providing	provide	VERB
inlawrev-20658	220	14	public	public	ADJ
inlawrev-20658	220	15	notice	notice	NOUN
inlawrev-20658	220	16	of	of	ADP
inlawrev-20658	220	17	the	the	DET
inlawrev-20658	220	18	properties	property	NOUN
inlawrev-20658	220	19	on	on	ADP
inlawrev-20658	220	20	the	the	DET
inlawrev-20658	220	21	list	list	NOUN
inlawrev-20658	220	22	,	,	PUNCT
inlawrev-20658	220	23	(	(	PUNCT
inlawrev-20658	220	24	2	2	X
inlawrev-20658	220	25	)	)	PUNCT
inlawrev-20658	220	26	auctioning	auction	VERB
inlawrev-20658	220	27	those	those	DET
inlawrev-20658	220	28	properties	property	NOUN
inlawrev-20658	220	29	,	,	PUNCT
inlawrev-20658	220	30	and	and	CCONJ
inlawrev-20658	220	31	(	(	PUNCT
inlawrev-20658	220	32	3	3	X
inlawrev-20658	220	33	)	)	PUNCT
inlawrev-20658	220	34	issuing	issue	VERB
inlawrev-20658	220	35	a	a	DET
inlawrev-20658	220	36	real	real	ADJ
inlawrev-20658	220	37	property	property	NOUN
inlawrev-20658	220	38	deed	deed	NOUN
inlawrev-20658	220	39	to	to	ADP
inlawrev-20658	220	40	the	the	DET
inlawrev-20658	220	41	highest	high	ADJ
inlawrev-20658	220	42	bidder	bidder	NOUN
inlawrev-20658	220	43	,	,	PUNCT
inlawrev-20658	220	44	provided	provide	VERB
inlawrev-20658	220	45	calculating	calculate	VERB
inlawrev-20658	220	46	the	the	DET
inlawrev-20658	220	47	property	property	NOUN
inlawrev-20658	220	48	’s	’s	PART
inlawrev-20658	220	49	delinquent	delinquent	ADJ
inlawrev-20658	220	50	amount	amount	NOUN
inlawrev-20658	220	51	to	to	PART
inlawrev-20658	220	52	determine	determine	VERB
inlawrev-20658	220	53	whether	whether	SCONJ
inlawrev-20658	220	54	the	the	DET
inlawrev-20658	220	55	twenty	twenty	NUM
inlawrev-20658	220	56	-	-	PUNCT
inlawrev-20658	220	57	five	five	NUM
inlawrev-20658	220	58	dollar	dollar	NOUN
inlawrev-20658	220	59	minimum	minimum	NOUN
inlawrev-20658	220	60	needed	need	VERB
inlawrev-20658	220	61	for	for	ADP
inlawrev-20658	220	62	its	its	PRON
inlawrev-20658	220	63	inclusion	inclusion	NOUN
inlawrev-20658	220	64	on	on	ADP
inlawrev-20658	220	65	the	the	DET
inlawrev-20658	220	66	list	list	NOUN
inlawrev-20658	220	67	of	of	ADP
inlawrev-20658	220	68	delinquent	delinquent	ADJ
inlawrev-20658	220	69	properties	property	NOUN
inlawrev-20658	220	70	is	be	AUX
inlawrev-20658	220	71	met	meet	VERB
inlawrev-20658	220	72	)	)	PUNCT
inlawrev-20658	220	73	;	;	PUNCT
inlawrev-20658	220	74	i	i	PROPN
inlawrev-20658	220	75	d.	d.	PROPN
inlawrev-20658	220	76	§	§	PROPN
inlawrev-20658	220	77	8	8	NUM
inlawrev-20658	220	78	,	,	PUNCT
inlawrev-20658	220	79	2014	2014	NUM
inlawrev-20658	220	80	ind	ind	NOUN
inlawrev-20658	220	81	.	.	PUNCT
inlawrev-20658	221	1	acts	act	VERB
inlawrev-20658	221	2	at	at	ADP
inlawrev-20658	221	3	198182	198182	NUM
inlawrev-20658	221	4	(	(	PUNCT
inlawrev-20658	221	5	amending	amend	VERB
inlawrev-20658	221	6	ind	ind	NOUN
inlawrev-20658	221	7	.	.	PUNCT
inlawrev-20658	222	1	code	code	PROPN
inlawrev-20658	222	2	§	§	PROPN
inlawrev-20658	222	3	6	6	NUM
inlawrev-20658	222	4	-	-	SYM
inlawrev-20658	222	5	1.1	1.1	NUM
inlawrev-20658	222	6	-	-	PUNCT
inlawrev-20658	222	7	24	24	NUM
inlawrev-20658	222	8	-	-	SYM
inlawrev-20658	222	9	1.2	1.2	NUM
inlawrev-20658	222	10	(	(	PUNCT
inlawrev-20658	222	11	2014	2014	NUM
inlawrev-20658	222	12	)	)	PUNCT
inlawrev-20658	222	13	)	)	PUNCT
inlawrev-20658	223	1	(	(	PUNCT
inlawrev-20658	223	2	allowing	allow	VERB
inlawrev-20658	223	3	a	a	DET
inlawrev-20658	223	4	taxpayer	taxpayer	NOUN
inlawrev-20658	223	5	to	to	PART
inlawrev-20658	223	6	avoid	avoid	VERB
inlawrev-20658	223	7	having	have	VERB
inlawrev-20658	223	8	the	the	DET
inlawrev-20658	223	9	property	property	NOUN
inlawrev-20658	223	10	immediately	immediately	ADV
inlawrev-20658	223	11	place	place	VERB
inlawrev-20658	223	12	on	on	ADP
inlawrev-20658	223	13	the	the	DET
inlawrev-20658	223	14	list	list	NOUN
inlawrev-20658	223	15	of	of	ADP
inlawrev-20658	223	16	properties	property	NOUN
inlawrev-20658	223	17	eligible	eligible	ADJ
inlawrev-20658	223	18	for	for	ADP
inlawrev-20658	223	19	sale	sale	NOUN
inlawrev-20658	223	20	at	at	ADP
inlawrev-20658	223	21	a	a	DET
inlawrev-20658	223	22	tax	tax	NOUN
inlawrev-20658	223	23	sale	sale	NOUN
inlawrev-20658	223	24	,	,	PUNCT
inlawrev-20658	223	25	even	even	ADV
inlawrev-20658	223	26	though	though	SCONJ
inlawrev-20658	223	27	the	the	DET
inlawrev-20658	223	28	taxpayer	taxpayer	NOUN
inlawrev-20658	223	29	failed	fail	VERB
inlawrev-20658	223	30	to	to	PART
inlawrev-20658	223	31	make	make	VERB
inlawrev-20658	223	32	a	a	DET
inlawrev-20658	223	33	required	require	VERB
inlawrev-20658	223	34	payment	payment	NOUN
inlawrev-20658	223	35	under	under	ADP
inlawrev-20658	223	36	an	an	DET
inlawrev-20658	223	37	earlier	early	ADJ
inlawrev-20658	223	38	arrangement	arrangement	NOUN
inlawrev-20658	223	39	,	,	PUNCT
inlawrev-20658	223	40	if	if	SCONJ
inlawrev-20658	223	41	the	the	DET
inlawrev-20658	223	42	taxpayer	taxpayer	NOUN
inlawrev-20658	223	43	enters	enter	VERB
inlawrev-20658	223	44	into	into	ADP
inlawrev-20658	223	45	a	a	DET
inlawrev-20658	223	46	new	new	ADJ
inlawrev-20658	223	47	property	property	NOUN
inlawrev-20658	223	48	tax	tax	NOUN
inlawrev-20658	223	49	payment	payment	NOUN
inlawrev-20658	223	50	arrangement	arrangement	NOUN
inlawrev-20658	223	51	with	with	ADP
inlawrev-20658	223	52	the	the	DET
inlawrev-20658	223	53	county	county	NOUN
inlawrev-20658	223	54	treasurer	treasurer	NOUN
inlawrev-20658	223	55	)	)	PUNCT
inlawrev-20658	223	56	.	.	PUNCT
inlawrev-20658	224	1	38	38	NUM
inlawrev-20658	224	2	.	.	PUNCT
inlawrev-20658	225	1	pub	pub	NOUN
inlawrev-20658	225	2	l.	l.	NOUN
inlawrev-20658	225	3	66	66	NUM
inlawrev-20658	225	4	-	-	SYM
inlawrev-20658	225	5	2014	2014	NUM
inlawrev-20658	225	6	,	,	PUNCT
inlawrev-20658	225	7	§	§	PROPN
inlawrev-20658	225	8	10	10	NUM
inlawrev-20658	225	9	,	,	PUNCT
inlawrev-20658	225	10	2014	2014	NUM
inlawrev-20658	225	11	ind	ind	NOUN
inlawrev-20658	225	12	.	.	PUNCT
inlawrev-20658	226	1	acts	act	VERB
inlawrev-20658	226	2	751	751	NUM
inlawrev-20658	226	3	,	,	PUNCT
inlawrev-20658	226	4	761	761	NUM
inlawrev-20658	226	5	-	-	SYM
inlawrev-20658	226	6	63	63	NUM
inlawrev-20658	226	7	(	(	PUNCT
inlawrev-20658	226	8	codified	codify	VERB
inlawrev-20658	226	9	at	at	ADP
inlawrev-20658	226	10	ind	ind	PROPN
inlawrev-20658	226	11	.	.	PUNCT
inlawrev-20658	227	1	code	code	PROPN
inlawrev-20658	227	2	§	§	PROPN
inlawrev-20658	227	3	6	6	NUM
inlawrev-20658	227	4	-	-	SYM
inlawrev-20658	227	5	1.1	1.1	NUM
inlawrev-20658	227	6	-	-	PUNCT
inlawrev-20658	227	7	24	24	NUM
inlawrev-20658	227	8	-	-	SYM
inlawrev-20658	227	9	5.4	5.4	NUM
inlawrev-20658	227	10	(	(	PUNCT
inlawrev-20658	227	11	2014	2014	NUM
inlawrev-20658	227	12	)	)	PUNCT
inlawrev-20658	227	13	)	)	PUNCT
inlawrev-20658	227	14	.	.	PUNCT
inlawrev-20658	228	1	39	39	NUM
inlawrev-20658	228	2	.	.	PUNCT
inlawrev-20658	229	1	i	i	PRON
inlawrev-20658	229	2	d.	d.	PROPN
inlawrev-20658	229	3	40	40	NUM
inlawrev-20658	229	4	.	.	PUNCT
inlawrev-20658	230	1	i	i	PRON
inlawrev-20658	230	2	d.	d.	PROPN
inlawrev-20658	230	3	41	41	NUM
inlawrev-20658	230	4	.	.	PUNCT
inlawrev-20658	231	1	i	i	PRON
inlawrev-20658	231	2	d.	d.	PROPN
inlawrev-20658	231	3	§	§	PROPN
inlawrev-20658	231	4	9	9	NUM
inlawrev-20658	231	5	,	,	PUNCT
inlawrev-20658	231	6	2014	2014	NUM
inlawrev-20658	231	7	ind	ind	NOUN
inlawrev-20658	231	8	.	.	PUNCT
inlawrev-20658	232	1	acts	act	VERB
inlawrev-20658	232	2	at	at	ADP
inlawrev-20658	232	3	761	761	NUM
inlawrev-20658	232	4	(	(	PUNCT
inlawrev-20658	232	5	codified	codify	VERB
inlawrev-20658	232	6	at	at	ADP
inlawrev-20658	232	7	ind	ind	PROPN
inlawrev-20658	232	8	.	.	PUNCT
inlawrev-20658	233	1	code	code	PROPN
inlawrev-20658	233	2	§	§	PROPN
inlawrev-20658	233	3	6	6	NUM
inlawrev-20658	233	4	-	-	SYM
inlawrev-20658	233	5	1.1	1.1	NUM
inlawrev-20658	233	6	-	-	PUNCT
inlawrev-20658	233	7	24	24	NUM
inlawrev-20658	233	8	-	-	SYM
inlawrev-20658	233	9	5.1	5.1	NUM
inlawrev-20658	233	10	(	(	PUNCT
inlawrev-20658	233	11	2014	2014	NUM
inlawrev-20658	233	12	)	)	PUNCT
inlawrev-20658	233	13	)	)	PUNCT
inlawrev-20658	233	14	.	.	PUNCT
inlawrev-20658	234	1	42	42	NUM
inlawrev-20658	234	2	.	.	PUNCT
inlawrev-20658	235	1	i	i	PRON
inlawrev-20658	235	2	d.	d.	PROPN
inlawrev-20658	235	3	§	§	PROPN
inlawrev-20658	235	4	11	11	NUM
inlawrev-20658	235	5	,	,	PUNCT
inlawrev-20658	235	6	2014	2014	NUM
inlawrev-20658	235	7	ind	ind	NOUN
inlawrev-20658	235	8	.	.	PUNCT
inlawrev-20658	236	1	acts	act	VERB
inlawrev-20658	236	2	at	at	ADP
inlawrev-20658	236	3	763	763	NUM
inlawrev-20658	236	4	(	(	PUNCT
inlawrev-20658	236	5	codified	codify	VERB
inlawrev-20658	236	6	at	at	ADP
inlawrev-20658	236	7	ind	ind	PROPN
inlawrev-20658	236	8	.	.	PUNCT
inlawrev-20658	237	1	code	code	PROPN
inlawrev-20658	237	2	§	§	PROPN
inlawrev-20658	237	3	6	6	NUM
inlawrev-20658	237	4	-	-	SYM
inlawrev-20658	237	5	1.1	1.1	NUM
inlawrev-20658	237	6	-	-	PUNCT
inlawrev-20658	237	7	24	24	NUM
inlawrev-20658	237	8	-	-	SYM
inlawrev-20658	237	9	16	16	NUM
inlawrev-20658	237	10	(	(	PUNCT
inlawrev-20658	237	11	2014	2014	NUM
inlawrev-20658	237	12	)	)	PUNCT
inlawrev-20658	237	13	)	)	PUNCT
inlawrev-20658	237	14	.	.	PUNCT
inlawrev-20658	238	1	43	43	NUM
inlawrev-20658	238	2	.	.	PUNCT
inlawrev-20658	239	1	i	i	PRON
inlawrev-20658	239	2	d.	d.	PROPN
inlawrev-20658	239	3	44	44	NUM
inlawrev-20658	239	4	.	.	PUNCT
inlawrev-20658	240	1	i	i	PRON
inlawrev-20658	240	2	d.	d.	PROPN
inlawrev-20658	240	3	45	45	NUM
inlawrev-20658	240	4	.	.	PUNCT
inlawrev-20658	241	1	i	i	PRON
inlawrev-20658	241	2	d.	d.	PROPN
inlawrev-20658	241	3	46	46	NUM
inlawrev-20658	241	4	.	.	PUNCT
inlawrev-20658	242	1	i	i	PRON
inlawrev-20658	242	2	d.	d.	PROPN
inlawrev-20658	242	3	47	47	NUM
inlawrev-20658	242	4	.	.	PUNCT
inlawrev-20658	243	1	i	i	PRON
inlawrev-20658	243	2	d.	d.	PROPN
inlawrev-20658	243	3	§	§	PROPN
inlawrev-20658	243	4	6	6	NUM
inlawrev-20658	243	5	,	,	PUNCT
inlawrev-20658	243	6	2014	2014	NUM
inlawrev-20658	243	7	ind	ind	NOUN
inlawrev-20658	243	8	.	.	PUNCT
inlawrev-20658	244	1	acts	act	VERB
inlawrev-20658	244	2	at	at	ADP
inlawrev-20658	244	3	754	754	NUM
inlawrev-20658	244	4	-	-	SYM
inlawrev-20658	244	5	56	56	NUM
inlawrev-20658	244	6	(	(	PUNCT
inlawrev-20658	244	7	amending	amend	VERB
inlawrev-20658	244	8	ind	ind	NOUN
inlawrev-20658	244	9	.	.	PUNCT
inlawrev-20658	245	1	code	code	PROPN
inlawrev-20658	245	2	§	§	PROPN
inlawrev-20658	245	3	6	6	NUM
inlawrev-20658	245	4	-	-	SYM
inlawrev-20658	245	5	1.1	1.1	NUM
inlawrev-20658	245	6	-	-	PUNCT
inlawrev-20658	245	7	24	24	NUM
inlawrev-20658	245	8	-	-	SYM
inlawrev-20658	245	9	1.5	1.5	NUM
inlawrev-20658	245	10	(	(	PUNCT
inlawrev-20658	245	11	2014	2014	NUM
inlawrev-20658	245	12	)	)	PUNCT
inlawrev-20658	245	13	)	)	PUNCT
inlawrev-20658	245	14	.	.	PUNCT
inlawrev-20658	246	1	2015	2015	NUM
inlawrev-20658	246	2	]	]	PUNCT
inlawrev-20658	246	3	taxation	taxation	NOUN
inlawrev-20658	246	4	1461	1461	NUM
inlawrev-20658	246	5	that	that	PRON
inlawrev-20658	246	6	the	the	DET
inlawrev-20658	246	7	minimum	minimum	ADJ
inlawrev-20658	246	8	bid	bid	NOUN
inlawrev-20658	246	9	threshold	threshold	NOUN
inlawrev-20658	246	10	is	be	AUX
inlawrev-20658	246	11	met	meet	VERB
inlawrev-20658	246	12	(	(	PUNCT
inlawrev-20658	246	13	i.e.	i.e.	X
inlawrev-20658	246	14	,	,	PUNCT
inlawrev-20658	246	15	the	the	DET
inlawrev-20658	246	16	bid	bid	NOUN
inlawrev-20658	246	17	covers	cover	VERB
inlawrev-20658	246	18	the	the	DET
inlawrev-20658	246	19	property	property	NOUN
inlawrev-20658	246	20	’s	’s	PART
inlawrev-20658	246	21	proportionate	proportionate	ADJ
inlawrev-20658	246	22	share	share	NOUN
inlawrev-20658	246	23	of	of	ADP
inlawrev-20658	246	24	the	the	DET
inlawrev-20658	246	25	costs	cost	NOUN
inlawrev-20658	246	26	of	of	ADP
inlawrev-20658	246	27	conducting	conduct	VERB
inlawrev-20658	246	28	the	the	DET
inlawrev-20658	246	29	sale).48	sale).48	PROPN
inlawrev-20658	246	30	tax	tax	NOUN
inlawrev-20658	246	31	sale	sale	NOUN
inlawrev-20658	246	32	proceeds	proceed	NOUN
inlawrev-20658	246	33	go	go	VERB
inlawrev-20658	246	34	to	to	ADP
inlawrev-20658	246	35	the	the	DET
inlawrev-20658	246	36	county	county	NOUN
inlawrev-20658	246	37	auditor	auditor	NOUN
inlawrev-20658	246	38	to	to	PART
inlawrev-20658	246	39	cover	cover	VERB
inlawrev-20658	246	40	the	the	DET
inlawrev-20658	246	41	costs	cost	NOUN
inlawrev-20658	246	42	of	of	ADP
inlawrev-20658	246	43	sale	sale	NOUN
inlawrev-20658	246	44	;	;	PUNCT
inlawrev-20658	246	45	then	then	ADV
inlawrev-20658	246	46	to	to	ADP
inlawrev-20658	246	47	the	the	DET
inlawrev-20658	246	48	relevant	relevant	ADJ
inlawrev-20658	246	49	county	county	NOUN
inlawrev-20658	246	50	,	,	PUNCT
inlawrev-20658	246	51	city	city	NOUN
inlawrev-20658	246	52	,	,	PUNCT
inlawrev-20658	246	53	or	or	CCONJ
inlawrev-20658	246	54	town	town	NOUN
inlawrev-20658	246	55	to	to	PART
inlawrev-20658	246	56	cover	cover	VERB
inlawrev-20658	246	57	its	its	PRON
inlawrev-20658	246	58	costs	cost	NOUN
inlawrev-20658	246	59	of	of	ADP
inlawrev-20658	246	60	certifying	certify	VERB
inlawrev-20658	246	61	as	as	ADP
inlawrev-20658	246	62	vacant	vacant	ADJ
inlawrev-20658	246	63	or	or	CCONJ
inlawrev-20658	246	64	abandoned	abandon	VERB
inlawrev-20658	246	65	;	;	PUNCT
inlawrev-20658	246	66	and	and	CCONJ
inlawrev-20658	246	67	finally	finally	ADV
inlawrev-20658	246	68	to	to	ADP
inlawrev-20658	246	69	other	other	ADJ
inlawrev-20658	246	70	taxing	tax	VERB
inlawrev-20658	246	71	units.49	units.49	ADP
inlawrev-20658	246	72	the	the	DET
inlawrev-20658	246	73	ga	ga	PROPN
inlawrev-20658	246	74	also	also	ADV
inlawrev-20658	246	75	made	make	VERB
inlawrev-20658	246	76	a	a	DET
inlawrev-20658	246	77	number	number	NOUN
inlawrev-20658	246	78	of	of	ADP
inlawrev-20658	246	79	changes	change	NOUN
inlawrev-20658	246	80	affecting	affect	VERB
inlawrev-20658	246	81	the	the	DET
inlawrev-20658	246	82	property	property	NOUN
inlawrev-20658	246	83	owner	owner	NOUN
inlawrev-20658	246	84	’s	’s	PART
inlawrev-20658	246	85	postsale	postsale	ADJ
inlawrev-20658	246	86	redemption	redemption	NOUN
inlawrev-20658	246	87	rights	right	NOUN
inlawrev-20658	246	88	and	and	CCONJ
inlawrev-20658	246	89	the	the	DET
inlawrev-20658	246	90	procedures	procedure	NOUN
inlawrev-20658	246	91	for	for	ADP
inlawrev-20658	246	92	issuing	issue	VERB
inlawrev-20658	246	93	a	a	DET
inlawrev-20658	246	94	tax	tax	NOUN
inlawrev-20658	246	95	deed	deed	NOUN
inlawrev-20658	246	96	to	to	ADP
inlawrev-20658	246	97	the	the	DET
inlawrev-20658	246	98	tax	tax	NOUN
inlawrev-20658	246	99	-	-	PUNCT
inlawrev-20658	246	100	sale	sale	NOUN
inlawrev-20658	246	101	purchaser	purchaser	NOUN
inlawrev-20658	246	102	.	.	PUNCT
inlawrev-20658	247	1	the	the	DET
inlawrev-20658	247	2	most	most	ADV
inlawrev-20658	247	3	dramatic	dramatic	ADJ
inlawrev-20658	247	4	change	change	NOUN
inlawrev-20658	247	5	was	be	AUX
inlawrev-20658	247	6	the	the	DET
inlawrev-20658	247	7	complete	complete	ADJ
inlawrev-20658	247	8	elimination	elimination	NOUN
inlawrev-20658	247	9	of	of	ADP
inlawrev-20658	247	10	the	the	DET
inlawrev-20658	247	11	120day	120day	NUM
inlawrev-20658	247	12	post	post	ADJ
inlawrev-20658	247	13	-	-	ADJ
inlawrev-20658	247	14	sale	sale	ADJ
inlawrev-20658	247	15	redemption	redemption	NOUN
inlawrev-20658	247	16	period	period	NOUN
inlawrev-20658	247	17	for	for	ADP
inlawrev-20658	247	18	vacant	vacant	ADJ
inlawrev-20658	247	19	or	or	CCONJ
inlawrev-20658	247	20	abandoned	abandon	VERB
inlawrev-20658	247	21	property.50	property.50	NOUN
inlawrev-20658	247	22	instead	instead	ADV
inlawrev-20658	247	23	,	,	PUNCT
inlawrev-20658	247	24	a	a	DET
inlawrev-20658	247	25	notice	notice	NOUN
inlawrev-20658	247	26	of	of	ADP
inlawrev-20658	247	27	intention	intention	NOUN
inlawrev-20658	247	28	to	to	PART
inlawrev-20658	247	29	certify	certify	VERB
inlawrev-20658	247	30	a	a	DET
inlawrev-20658	247	31	parcel	parcel	NOUN
inlawrev-20658	247	32	of	of	ADP
inlawrev-20658	247	33	real	real	ADJ
inlawrev-20658	247	34	property	property	NOUN
inlawrev-20658	247	35	as	as	ADP
inlawrev-20658	247	36	vacant	vacant	ADJ
inlawrev-20658	247	37	or	or	CCONJ
inlawrev-20658	247	38	abandoned	abandon	VERB
inlawrev-20658	247	39	must	must	AUX
inlawrev-20658	247	40	be	be	AUX
inlawrev-20658	247	41	sent	send	VERB
inlawrev-20658	247	42	to	to	ADP
inlawrev-20658	247	43	the	the	DET
inlawrev-20658	247	44	last	last	ADJ
inlawrev-20658	247	45	known	know	VERB
inlawrev-20658	247	46	address	address	NOUN
inlawrev-20658	247	47	of	of	ADP
inlawrev-20658	247	48	the	the	DET
inlawrev-20658	247	49	property	property	NOUN
inlawrev-20658	247	50	owner	owner	NOUN
inlawrev-20658	247	51	,	,	PUNCT
inlawrev-20658	247	52	and	and	CCONJ
inlawrev-20658	247	53	to	to	ADP
inlawrev-20658	247	54	anyone	anyone	PRON
inlawrev-20658	247	55	else	else	ADV
inlawrev-20658	247	56	with	with	ADP
inlawrev-20658	247	57	a	a	DET
inlawrev-20658	247	58	substantial	substantial	ADJ
inlawrev-20658	247	59	property	property	NOUN
inlawrev-20658	247	60	interest	interest	NOUN
inlawrev-20658	247	61	that	that	PRON
inlawrev-20658	247	62	is	be	AUX
inlawrev-20658	247	63	listed	list	VERB
inlawrev-20658	247	64	in	in	ADP
inlawrev-20658	247	65	the	the	DET
inlawrev-20658	247	66	real	real	ADJ
inlawrev-20658	247	67	property	property	NOUN
inlawrev-20658	247	68	records	record	NOUN
inlawrev-20658	247	69	,	,	PUNCT
inlawrev-20658	247	70	at	at	ADP
inlawrev-20658	247	71	least	least	ADV
inlawrev-20658	247	72	120	120	NUM
inlawrev-20658	247	73	days	day	NOUN
inlawrev-20658	247	74	before	before	SCONJ
inlawrev-20658	247	75	the	the	DET
inlawrev-20658	247	76	property	property	NOUN
inlawrev-20658	247	77	is	be	AUX
inlawrev-20658	247	78	certified	certify	VERB
inlawrev-20658	247	79	as	as	ADP
inlawrev-20658	247	80	vacant	vacant	ADJ
inlawrev-20658	247	81	or	or	CCONJ
inlawrev-20658	247	82	abandoned.51	abandoned.51	NOUN
inlawrev-20658	247	83	with	with	ADP
inlawrev-20658	247	84	respect	respect	NOUN
inlawrev-20658	247	85	to	to	ADP
inlawrev-20658	247	86	other	other	ADJ
inlawrev-20658	247	87	tax	tax	NOUN
inlawrev-20658	247	88	sale	sale	NOUN
inlawrev-20658	247	89	properties	property	NOUN
inlawrev-20658	247	90	,	,	PUNCT
inlawrev-20658	247	91	the	the	DET
inlawrev-20658	247	92	required	require	VERB
inlawrev-20658	247	93	time	time	NOUN
inlawrev-20658	247	94	period	period	NOUN
inlawrev-20658	247	95	for	for	ADP
inlawrev-20658	247	96	the	the	DET
inlawrev-20658	247	97	tax	tax	NOUN
inlawrev-20658	247	98	-	-	PUNCT
inlawrev-20658	247	99	sale	sale	NOUN
inlawrev-20658	247	100	purchaser	purchaser	NOUN
inlawrev-20658	247	101	(	(	PUNCT
inlawrev-20658	247	102	or	or	CCONJ
inlawrev-20658	247	103	in	in	ADP
inlawrev-20658	247	104	some	some	DET
inlawrev-20658	247	105	cases	case	NOUN
inlawrev-20658	247	106	the	the	DET
inlawrev-20658	247	107	county	county	NOUN
inlawrev-20658	247	108	auditor	auditor	NOUN
inlawrev-20658	247	109	)	)	PUNCT
inlawrev-20658	247	110	to	to	PART
inlawrev-20658	247	111	provide	provide	VERB
inlawrev-20658	247	112	notice	notice	NOUN
inlawrev-20658	247	113	of	of	ADP
inlawrev-20658	247	114	the	the	DET
inlawrev-20658	247	115	tax	tax	NOUN
inlawrev-20658	247	116	sale	sale	NOUN
inlawrev-20658	247	117	to	to	ADP
inlawrev-20658	247	118	the	the	DET
inlawrev-20658	247	119	owner	owner	NOUN
inlawrev-20658	247	120	of	of	ADP
inlawrev-20658	247	121	record	record	NOUN
inlawrev-20658	247	122	at	at	ADP
inlawrev-20658	247	123	the	the	DET
inlawrev-20658	247	124	time	time	NOUN
inlawrev-20658	247	125	of	of	ADP
inlawrev-20658	247	126	the	the	DET
inlawrev-20658	247	127	tax	tax	NOUN
inlawrev-20658	247	128	sale	sale	NOUN
inlawrev-20658	247	129	dropped	drop	VERB
inlawrev-20658	247	130	from	from	ADP
inlawrev-20658	247	131	nine	nine	NUM
inlawrev-20658	247	132	months	month	NOUN
inlawrev-20658	247	133	to	to	ADP
inlawrev-20658	247	134	six	six	NUM
inlawrev-20658	247	135	months.52	months.52	NOUN
inlawrev-20658	247	136	also	also	ADV
inlawrev-20658	247	137	,	,	PUNCT
inlawrev-20658	247	138	the	the	DET
inlawrev-20658	247	139	time	time	NOUN
inlawrev-20658	247	140	period	period	NOUN
inlawrev-20658	247	141	for	for	ADP
inlawrev-20658	247	142	filing	file	VERB
inlawrev-20658	247	143	a	a	DET
inlawrev-20658	247	144	verified	verified	ADJ
inlawrev-20658	247	145	petition	petition	NOUN
inlawrev-20658	247	146	requesting	request	VERB
inlawrev-20658	247	147	that	that	SCONJ
inlawrev-20658	247	148	a	a	DET
inlawrev-20658	247	149	court	court	NOUN
inlawrev-20658	247	150	direct	direct	VERB
inlawrev-20658	247	151	a	a	DET
inlawrev-20658	247	152	county	county	NOUN
inlawrev-20658	247	153	auditor	auditor	NOUN
inlawrev-20658	247	154	to	to	PART
inlawrev-20658	247	155	issue	issue	VERB
inlawrev-20658	247	156	a	a	DET
inlawrev-20658	247	157	tax	tax	NOUN
inlawrev-20658	247	158	deed	deed	NOUN
inlawrev-20658	247	159	covering	cover	VERB
inlawrev-20658	247	160	the	the	DET
inlawrev-20658	247	161	real	real	ADJ
inlawrev-20658	247	162	property	property	NOUN
inlawrev-20658	247	163	purchased	purchase	VERB
inlawrev-20658	247	164	in	in	ADP
inlawrev-20658	247	165	a	a	DET
inlawrev-20658	247	166	tax	tax	NOUN
inlawrev-20658	247	167	sale	sale	NOUN
inlawrev-20658	247	168	,	,	PUNCT
inlawrev-20658	247	169	and	and	CCONJ
inlawrev-20658	247	170	not	not	PART
inlawrev-20658	247	171	redeemed	redeem	VERB
inlawrev-20658	247	172	,	,	PUNCT
inlawrev-20658	247	173	dropped	drop	VERB
inlawrev-20658	247	174	from	from	ADP
inlawrev-20658	247	175	six	six	NUM
inlawrev-20658	247	176	months	month	NOUN
inlawrev-20658	247	177	after	after	ADP
inlawrev-20658	247	178	the	the	DET
inlawrev-20658	247	179	expiration	expiration	NOUN
inlawrev-20658	247	180	of	of	ADP
inlawrev-20658	247	181	the	the	DET
inlawrev-20658	247	182	redemption	redemption	NOUN
inlawrev-20658	247	183	period	period	NOUN
inlawrev-20658	247	184	to	to	ADP
inlawrev-20658	247	185	just	just	ADV
inlawrev-20658	247	186	three	three	NUM
inlawrev-20658	247	187	months.53	months.53	NOUN
inlawrev-20658	247	188	the	the	DET
inlawrev-20658	247	189	court	court	NOUN
inlawrev-20658	247	190	may	may	AUX
inlawrev-20658	247	191	now	now	ADV
inlawrev-20658	247	192	issue	issue	VERB
inlawrev-20658	247	193	that	that	SCONJ
inlawrev-20658	247	194	deed	deed	NOUN
inlawrev-20658	247	195	even	even	ADV
inlawrev-20658	247	196	though	though	SCONJ
inlawrev-20658	247	197	there	there	PRON
inlawrev-20658	247	198	are	be	VERB
inlawrev-20658	247	199	still	still	ADV
inlawrev-20658	247	200	unpaid	unpaid	ADJ
inlawrev-20658	247	201	penalties	penalty	NOUN
inlawrev-20658	247	202	due	due	ADJ
inlawrev-20658	247	203	on	on	ADP
inlawrev-20658	247	204	the	the	DET
inlawrev-20658	247	205	property	property	NOUN
inlawrev-20658	247	206	,	,	PUNCT
inlawrev-20658	247	207	if	if	SCONJ
inlawrev-20658	247	208	those	those	DET
inlawrev-20658	247	209	penalties	penalty	NOUN
inlawrev-20658	247	210	did	do	AUX
inlawrev-20658	247	211	not	not	PART
inlawrev-20658	247	212	become	become	VERB
inlawrev-20658	247	213	due	due	ADJ
inlawrev-20658	247	214	until	until	ADP
inlawrev-20658	247	215	after	after	ADP
inlawrev-20658	247	216	the	the	DET
inlawrev-20658	247	217	tax	tax	NOUN
inlawrev-20658	247	218	sale	sale	NOUN
inlawrev-20658	247	219	occurred.54	occurred.54	PROPN
inlawrev-20658	248	1	the	the	DET
inlawrev-20658	248	2	county	county	NOUN
inlawrev-20658	248	3	auditor	auditor	NOUN
inlawrev-20658	248	4	must	must	AUX
inlawrev-20658	248	5	remove	remove	VERB
inlawrev-20658	248	6	those	those	DET
inlawrev-20658	248	7	unpaid	unpaid	ADJ
inlawrev-20658	248	8	penalties	penalty	NOUN
inlawrev-20658	248	9	from	from	ADP
inlawrev-20658	248	10	the	the	DET
inlawrev-20658	248	11	tax	tax	NOUN
inlawrev-20658	248	12	duplicate	duplicate	NOUN
inlawrev-20658	248	13	when	when	SCONJ
inlawrev-20658	248	14	the	the	DET
inlawrev-20658	248	15	deed	deed	NOUN
inlawrev-20658	248	16	is	be	AUX
inlawrev-20658	248	17	issued	issue	VERB
inlawrev-20658	248	18	to	to	ADP
inlawrev-20658	248	19	the	the	DET
inlawrev-20658	248	20	purchaser.55	purchaser.55	NOUN
inlawrev-20658	248	21	upon	upon	SCONJ
inlawrev-20658	248	22	issuance	issuance	NOUN
inlawrev-20658	248	23	of	of	ADP
inlawrev-20658	248	24	the	the	DET
inlawrev-20658	248	25	tax	tax	NOUN
inlawrev-20658	248	26	deed	deed	NOUN
inlawrev-20658	248	27	,	,	PUNCT
inlawrev-20658	248	28	the	the	DET
inlawrev-20658	248	29	county	county	NOUN
inlawrev-20658	248	30	auditor	auditor	NOUN
inlawrev-20658	248	31	is	be	AUX
inlawrev-20658	248	32	obligated	obligate	VERB
inlawrev-20658	248	33	to	to	PART
inlawrev-20658	248	34	(	(	PUNCT
inlawrev-20658	248	35	1	1	X
inlawrev-20658	248	36	)	)	PUNCT
inlawrev-20658	248	37	provide	provide	VERB
inlawrev-20658	248	38	a	a	DET
inlawrev-20658	248	39	copy	copy	NOUN
inlawrev-20658	248	40	of	of	ADP
inlawrev-20658	248	41	the	the	DET
inlawrev-20658	248	42	tax	tax	NOUN
inlawrev-20658	248	43	deed	deed	NOUN
inlawrev-20658	248	44	to	to	ADP
inlawrev-20658	248	45	the	the	DET
inlawrev-20658	248	46	grantee	grantee	NOUN
inlawrev-20658	248	47	(	(	PUNCT
inlawrev-20658	248	48	i.e.	i.e.	X
inlawrev-20658	248	49	,	,	PUNCT
inlawrev-20658	248	50	the	the	DET
inlawrev-20658	248	51	tax	tax	NOUN
inlawrev-20658	248	52	-	-	PUNCT
inlawrev-20658	248	53	sale	sale	NOUN
inlawrev-20658	248	54	purchaser	purchaser	NOUN
inlawrev-20658	248	55	)	)	PUNCT
inlawrev-20658	248	56	,	,	PUNCT
inlawrev-20658	248	57	(	(	PUNCT
inlawrev-20658	248	58	2	2	X
inlawrev-20658	248	59	)	)	PUNCT
inlawrev-20658	248	60	collect	collect	VERB
inlawrev-20658	248	61	the	the	DET
inlawrev-20658	248	62	filing	filing	NOUN
inlawrev-20658	248	63	fees	fee	NOUN
inlawrev-20658	248	64	from	from	ADP
inlawrev-20658	248	65	the	the	DET
inlawrev-20658	248	66	grantee	grantee	NOUN
inlawrev-20658	248	67	,	,	PUNCT
inlawrev-20658	248	68	and	and	CCONJ
inlawrev-20658	248	69	(	(	PUNCT
inlawrev-20658	248	70	3	3	X
inlawrev-20658	248	71	)	)	PUNCT
inlawrev-20658	248	72	file	file	VERB
inlawrev-20658	248	73	the	the	DET
inlawrev-20658	248	74	tax	tax	NOUN
inlawrev-20658	248	75	deed	deed	NOUN
inlawrev-20658	248	76	with	with	ADP
inlawrev-20658	248	77	the	the	DET
inlawrev-20658	248	78	county	county	NOUN
inlawrev-20658	248	79	recorder	recorder	NOUN
inlawrev-20658	248	80	,	,	PUNCT
inlawrev-20658	248	81	who	who	PRON
inlawrev-20658	248	82	then	then	ADV
inlawrev-20658	248	83	issues	issue	VERB
inlawrev-20658	248	84	a	a	DET
inlawrev-20658	248	85	recorded	recorded	ADJ
inlawrev-20658	248	86	tax	tax	NOUN
inlawrev-20658	248	87	deed	deed	NOUN
inlawrev-20658	248	88	to	to	ADP
inlawrev-20658	248	89	the	the	DET
inlawrev-20658	248	90	grantee.56	grantee.56	ADJ
inlawrev-20658	248	91	changes	change	NOUN
inlawrev-20658	248	92	were	be	AUX
inlawrev-20658	248	93	made	make	VERB
inlawrev-20658	248	94	to	to	ADP
inlawrev-20658	248	95	the	the	DET
inlawrev-20658	248	96	amount	amount	NOUN
inlawrev-20658	248	97	that	that	PRON
inlawrev-20658	248	98	the	the	DET
inlawrev-20658	248	99	tax	tax	NOUN
inlawrev-20658	248	100	-	-	PUNCT
inlawrev-20658	248	101	sale	sale	NOUN
inlawrev-20658	248	102	purchaser	purchaser	NOUN
inlawrev-20658	248	103	is	be	AUX
inlawrev-20658	248	104	entitled	entitle	VERB
inlawrev-20658	248	105	to	to	PART
inlawrev-20658	248	106	receive	receive	VERB
inlawrev-20658	248	107	if	if	SCONJ
inlawrev-20658	248	108	the	the	DET
inlawrev-20658	248	109	property	property	NOUN
inlawrev-20658	248	110	owner	owner	NOUN
inlawrev-20658	248	111	redeems	redeem	VERB
inlawrev-20658	248	112	the	the	DET
inlawrev-20658	248	113	property	property	NOUN
inlawrev-20658	248	114	,	,	PUNCT
inlawrev-20658	248	115	or	or	CCONJ
inlawrev-20658	248	116	the	the	DET
inlawrev-20658	248	117	tax	tax	NOUN
inlawrev-20658	248	118	sale	sale	NOUN
inlawrev-20658	248	119	is	be	AUX
inlawrev-20658	248	120	later	later	ADV
inlawrev-20658	248	121	found	find	VERB
inlawrev-20658	248	122	to	to	PART
inlawrev-20658	248	123	be	be	AUX
inlawrev-20658	248	124	invalid	invalid	ADJ
inlawrev-20658	248	125	.	.	PUNCT
inlawrev-20658	249	1	for	for	ADP
inlawrev-20658	249	2	tax	tax	NOUN
inlawrev-20658	249	3	sales	sale	NOUN
inlawrev-20658	249	4	occurring	occur	VERB
inlawrev-20658	249	5	after	after	ADP
inlawrev-20658	249	6	july	july	PROPN
inlawrev-20658	249	7	1	1	NUM
inlawrev-20658	249	8	,	,	PUNCT
inlawrev-20658	249	9	2014	2014	NUM
inlawrev-20658	249	10	,	,	PUNCT
inlawrev-20658	249	11	the	the	DET
inlawrev-20658	249	12	annual	annual	ADJ
inlawrev-20658	249	13	interest	interest	NOUN
inlawrev-20658	249	14	rate	rate	NOUN
inlawrev-20658	249	15	applied	apply	VERB
inlawrev-20658	249	16	by	by	ADP
inlawrev-20658	249	17	the	the	DET
inlawrev-20658	249	18	redeeming	redeem	VERB
inlawrev-20658	249	19	owner	owner	NOUN
inlawrev-20658	249	20	to	to	ADP
inlawrev-20658	249	21	the	the	DET
inlawrev-20658	249	22	“	"	PUNCT
inlawrev-20658	249	23	amount	amount	NOUN
inlawrev-20658	249	24	by	by	ADP
inlawrev-20658	249	25	which	which	PRON
inlawrev-20658	249	26	the	the	DET
inlawrev-20658	249	27	purchase	purchase	NOUN
inlawrev-20658	249	28	price	price	NOUN
inlawrev-20658	249	29	exceeds	exceed	VERB
inlawrev-20658	249	30	the	the	DET
inlawrev-20658	249	31	minimum	minimum	ADJ
inlawrev-20658	249	32	bid	bid	NOUN
inlawrev-20658	249	33	on	on	ADP
inlawrev-20658	249	34	the	the	DET
inlawrev-20658	249	35	real	real	ADJ
inlawrev-20658	249	36	property	property	NOUN
inlawrev-20658	249	37	”	"	PUNCT
inlawrev-20658	249	38	dropped	drop	VERB
inlawrev-20658	249	39	from	from	ADP
inlawrev-20658	249	40	ten	ten	NUM
inlawrev-20658	249	41	percent	percent	NOUN
inlawrev-20658	249	42	to	to	ADP
inlawrev-20658	249	43	five	five	NUM
inlawrev-20658	249	44	48	48	NUM
inlawrev-20658	249	45	.	.	PUNCT
inlawrev-20658	250	1	i	i	PRON
inlawrev-20658	250	2	d.	d.	PROPN
inlawrev-20658	250	3	49	49	NUM
inlawrev-20658	250	4	.	.	PUNCT
inlawrev-20658	251	1	i	i	PRON
inlawrev-20658	251	2	d.	d.	PROPN
inlawrev-20658	251	3	50	50	NUM
inlawrev-20658	251	4	.	.	PUNCT
inlawrev-20658	252	1	i	i	PRON
inlawrev-20658	252	2	d.	d.	PROPN
inlawrev-20658	252	3	§	§	PROPN
inlawrev-20658	252	4	13	13	NUM
inlawrev-20658	252	5	,	,	PUNCT
inlawrev-20658	252	6	2014	2014	NUM
inlawrev-20658	252	7	ind	ind	NOUN
inlawrev-20658	252	8	.	.	PUNCT
inlawrev-20658	253	1	acts	act	VERB
inlawrev-20658	253	2	at	at	ADP
inlawrev-20658	253	3	765	765	NUM
inlawrev-20658	253	4	-	-	SYM
inlawrev-20658	253	5	68	68	NUM
inlawrev-20658	253	6	(	(	PUNCT
inlawrev-20658	253	7	amending	amend	VERB
inlawrev-20658	253	8	ind	ind	NOUN
inlawrev-20658	253	9	.	.	PUNCT
inlawrev-20658	254	1	code	code	PROPN
inlawrev-20658	254	2	§	§	PROPN
inlawrev-20658	254	3	6	6	NUM
inlawrev-20658	254	4	-	-	SYM
inlawrev-20658	254	5	1.1	1.1	NUM
inlawrev-20658	254	6	-	-	PUNCT
inlawrev-20658	254	7	24	24	NUM
inlawrev-20658	254	8	-	-	SYM
inlawrev-20658	254	9	4	4	NUM
inlawrev-20658	254	10	(	(	PUNCT
inlawrev-20658	254	11	2014	2014	NUM
inlawrev-20658	254	12	)	)	PUNCT
inlawrev-20658	254	13	)	)	PUNCT
inlawrev-20658	254	14	.	.	PUNCT
inlawrev-20658	255	1	51	51	NUM
inlawrev-20658	255	2	.	.	PUNCT
inlawrev-20658	256	1	i	i	PRON
inlawrev-20658	256	2	d.	d.	PROPN
inlawrev-20658	256	3	§	§	PROPN
inlawrev-20658	256	4	8	8	NUM
inlawrev-20658	256	5	,	,	PUNCT
inlawrev-20658	256	6	2014	2014	NUM
inlawrev-20658	256	7	ind	ind	NOUN
inlawrev-20658	256	8	.	.	PUNCT
inlawrev-20658	257	1	acts	act	VERB
inlawrev-20658	257	2	at	at	ADP
inlawrev-20658	257	3	760	760	NUM
inlawrev-20658	257	4	-	-	SYM
inlawrev-20658	257	5	61	61	NUM
inlawrev-20658	257	6	(	(	PUNCT
inlawrev-20658	257	7	amending	amend	VERB
inlawrev-20658	257	8	ind	ind	NOUN
inlawrev-20658	257	9	.	.	PUNCT
inlawrev-20658	258	1	code	code	PROPN
inlawrev-20658	258	2	§	§	PROPN
inlawrev-20658	258	3	6	6	NUM
inlawrev-20658	258	4	-	-	SYM
inlawrev-20658	258	5	1.1	1.1	NUM
inlawrev-20658	258	6	-	-	PUNCT
inlawrev-20658	258	7	24	24	NUM
inlawrev-20658	258	8	-	-	SYM
inlawrev-20658	258	9	2.3	2.3	NUM
inlawrev-20658	258	10	(	(	PUNCT
inlawrev-20658	258	11	2014	2014	NUM
inlawrev-20658	258	12	)	)	PUNCT
inlawrev-20658	258	13	)	)	PUNCT
inlawrev-20658	258	14	.	.	PUNCT
inlawrev-20658	259	1	52	52	NUM
inlawrev-20658	259	2	.	.	PUNCT
inlawrev-20658	260	1	i	i	PRON
inlawrev-20658	260	2	d.	d.	PROPN
inlawrev-20658	260	3	§	§	PROPN
inlawrev-20658	260	4	14	14	NUM
inlawrev-20658	260	5	,	,	PUNCT
inlawrev-20658	260	6	2014	2014	NUM
inlawrev-20658	260	7	ind	ind	NOUN
inlawrev-20658	260	8	.	.	PUNCT
inlawrev-20658	261	1	acts	act	VERB
inlawrev-20658	261	2	at	at	ADP
inlawrev-20658	261	3	768	768	NUM
inlawrev-20658	261	4	-	-	SYM
inlawrev-20658	261	5	71	71	NUM
inlawrev-20658	261	6	(	(	PUNCT
inlawrev-20658	261	7	amending	amend	VERB
inlawrev-20658	261	8	ind	ind	NOUN
inlawrev-20658	261	9	.	.	PUNCT
inlawrev-20658	262	1	code	code	PROPN
inlawrev-20658	262	2	§	§	PROPN
inlawrev-20658	262	3	6	6	NUM
inlawrev-20658	262	4	-	-	SYM
inlawrev-20658	262	5	1.1	1.1	NUM
inlawrev-20658	262	6	-	-	PUNCT
inlawrev-20658	262	7	24	24	NUM
inlawrev-20658	262	8	-	-	SYM
inlawrev-20658	262	9	4.5	4.5	NUM
inlawrev-20658	262	10	(	(	PUNCT
inlawrev-20658	262	11	2014	2014	NUM
inlawrev-20658	262	12	)	)	PUNCT
inlawrev-20658	262	13	)	)	PUNCT
inlawrev-20658	262	14	.	.	PUNCT
inlawrev-20658	263	1	without	without	ADP
inlawrev-20658	263	2	this	this	DET
inlawrev-20658	263	3	required	require	VERB
inlawrev-20658	263	4	notice	notice	NOUN
inlawrev-20658	263	5	,	,	PUNCT
inlawrev-20658	263	6	the	the	DET
inlawrev-20658	263	7	tax	tax	NOUN
inlawrev-20658	263	8	-	-	PUNCT
inlawrev-20658	263	9	sale	sale	NOUN
inlawrev-20658	263	10	purchaser	purchaser	NOUN
inlawrev-20658	263	11	is	be	AUX
inlawrev-20658	263	12	not	not	PART
inlawrev-20658	263	13	entitled	entitle	VERB
inlawrev-20658	263	14	to	to	ADP
inlawrev-20658	263	15	a	a	DET
inlawrev-20658	263	16	tax	tax	NOUN
inlawrev-20658	263	17	deed	deed	NOUN
inlawrev-20658	263	18	for	for	ADP
inlawrev-20658	263	19	the	the	DET
inlawrev-20658	263	20	property	property	NOUN
inlawrev-20658	263	21	.	.	PUNCT
inlawrev-20658	264	1	ind	ind	PROPN
inlawrev-20658	264	2	.	.	PUNCT
inlawrev-20658	265	1	code	code	PROPN
inlawrev-20658	265	2	§	§	PROPN
inlawrev-20658	265	3	6	6	NUM
inlawrev-20658	265	4	-	-	SYM
inlawrev-20658	265	5	1.1	1.1	NUM
inlawrev-20658	265	6	-	-	PUNCT
inlawrev-20658	265	7	24	24	NUM
inlawrev-20658	265	8	-	-	PUNCT
inlawrev-20658	265	9	4.5(a	4.5(a	NUM
inlawrev-20658	265	10	)	)	PUNCT
inlawrev-20658	265	11	(	(	PUNCT
inlawrev-20658	265	12	2014	2014	NUM
inlawrev-20658	265	13	)	)	PUNCT
inlawrev-20658	265	14	.	.	PUNCT
inlawrev-20658	266	1	53	53	NUM
inlawrev-20658	266	2	.	.	PUNCT
inlawrev-20658	267	1	pub	pub	NOUN
inlawrev-20658	267	2	.	.	PUNCT
inlawrev-20658	268	1	l.	l.	PROPN
inlawrev-20658	268	2	no	no	INTJ
inlawrev-20658	268	3	.	.	PROPN
inlawrev-20658	269	1	66	66	NUM
inlawrev-20658	269	2	-	-	SYM
inlawrev-20658	269	3	2014	2014	NUM
inlawrev-20658	269	4	,	,	PUNCT
inlawrev-20658	269	5	§	§	PROPN
inlawrev-20658	269	6	15	15	NUM
inlawrev-20658	269	7	,	,	PUNCT
inlawrev-20658	269	8	2014	2014	NUM
inlawrev-20658	269	9	ind	ind	NOUN
inlawrev-20658	269	10	.	.	PUNCT
inlawrev-20658	270	1	acts	act	VERB
inlawrev-20658	270	2	at	at	ADP
inlawrev-20658	270	3	771	771	NUM
inlawrev-20658	270	4	-	-	SYM
inlawrev-20658	270	5	74	74	NUM
inlawrev-20658	270	6	(	(	PUNCT
inlawrev-20658	270	7	amending	amend	VERB
inlawrev-20658	270	8	ind	ind	NOUN
inlawrev-20658	270	9	.	.	PUNCT
inlawrev-20658	271	1	code	code	PROPN
inlawrev-20658	271	2	§	§	PROPN
inlawrev-20658	271	3	6	6	NUM
inlawrev-20658	271	4	-	-	SYM
inlawrev-20658	271	5	1.1	1.1	NUM
inlawrev-20658	271	6	-	-	PUNCT
inlawrev-20658	271	7	24	24	NUM
inlawrev-20658	271	8	-	-	SYM
inlawrev-20658	271	9	4.6	4.6	NUM
inlawrev-20658	271	10	(	(	PUNCT
inlawrev-20658	271	11	2014	2014	NUM
inlawrev-20658	271	12	)	)	PUNCT
inlawrev-20658	271	13	)	)	PUNCT
inlawrev-20658	271	14	.	.	PUNCT
inlawrev-20658	272	1	54	54	NUM
inlawrev-20658	272	2	.	.	PUNCT
inlawrev-20658	273	1	i	i	PRON
inlawrev-20658	273	2	d.	d.	PROPN
inlawrev-20658	273	3	55	55	NUM
inlawrev-20658	273	4	.	.	PUNCT
inlawrev-20658	274	1	i	i	PRON
inlawrev-20658	274	2	d.	d.	PROPN
inlawrev-20658	274	3	§	§	PROPN
inlawrev-20658	274	4	13	13	NUM
inlawrev-20658	274	5	,	,	PUNCT
inlawrev-20658	274	6	2014	2014	NUM
inlawrev-20658	274	7	ind	ind	NOUN
inlawrev-20658	274	8	.	.	PUNCT
inlawrev-20658	275	1	acts	act	VERB
inlawrev-20658	275	2	at	at	ADP
inlawrev-20658	275	3	765	765	NUM
inlawrev-20658	275	4	-	-	SYM
inlawrev-20658	275	5	68	68	NUM
inlawrev-20658	275	6	(	(	PUNCT
inlawrev-20658	275	7	amending	amend	VERB
inlawrev-20658	275	8	ind	ind	NOUN
inlawrev-20658	275	9	.	.	PUNCT
inlawrev-20658	276	1	code	code	PROPN
inlawrev-20658	276	2	§	§	PROPN
inlawrev-20658	276	3	6	6	NUM
inlawrev-20658	276	4	-	-	SYM
inlawrev-20658	276	5	1.1	1.1	NUM
inlawrev-20658	276	6	-	-	PUNCT
inlawrev-20658	276	7	24	24	NUM
inlawrev-20658	276	8	-	-	SYM
inlawrev-20658	276	9	4	4	NUM
inlawrev-20658	276	10	(	(	PUNCT
inlawrev-20658	276	11	2014	2014	NUM
inlawrev-20658	276	12	)	)	PUNCT
inlawrev-20658	276	13	)	)	PUNCT
inlawrev-20658	276	14	.	.	PUNCT
inlawrev-20658	277	1	56	56	NUM
inlawrev-20658	277	2	.	.	PUNCT
inlawrev-20658	278	1	i	i	PRON
inlawrev-20658	278	2	d.	d.	PROPN
inlawrev-20658	278	3	§	§	PROPN
inlawrev-20658	278	4	18	18	NUM
inlawrev-20658	278	5	,	,	PUNCT
inlawrev-20658	278	6	2014	2014	NUM
inlawrev-20658	278	7	ind	ind	NOUN
inlawrev-20658	278	8	.	.	PUNCT
inlawrev-20658	279	1	acts	act	VERB
inlawrev-20658	279	2	at	at	ADP
inlawrev-20658	279	3	776	776	NUM
inlawrev-20658	279	4	(	(	PUNCT
inlawrev-20658	279	5	amending	amend	VERB
inlawrev-20658	279	6	ind	ind	NOUN
inlawrev-20658	279	7	.	.	PUNCT
inlawrev-20658	280	1	code	code	PROPN
inlawrev-20658	280	2	§	§	PROPN
inlawrev-20658	280	3	6	6	NUM
inlawrev-20658	280	4	-	-	SYM
inlawrev-20658	280	5	1.1	1.1	NUM
inlawrev-20658	280	6	-	-	PUNCT
inlawrev-20658	280	7	25	25	NUM
inlawrev-20658	280	8	-	-	SYM
inlawrev-20658	280	9	20	20	NUM
inlawrev-20658	280	10	(	(	PUNCT
inlawrev-20658	280	11	2014	2014	NUM
inlawrev-20658	280	12	)	)	PUNCT
inlawrev-20658	280	13	)	)	PUNCT
inlawrev-20658	280	14	.	.	PUNCT
inlawrev-20658	281	1	1462	1462	NUM
inlawrev-20658	281	2	indiana	indiana	PROPN
inlawrev-20658	281	3	law	law	PROPN
inlawrev-20658	281	4	review	review	NOUN
inlawrev-20658	281	5	[	[	X
inlawrev-20658	281	6	vol	vol	NOUN
inlawrev-20658	281	7	.	.	PUNCT
inlawrev-20658	282	1	48:1455	48:1455	NUM
inlawrev-20658	282	2	percent.57	percent.57	PROPN
inlawrev-20658	282	3	similarly	similarly	ADV
inlawrev-20658	282	4	,	,	PUNCT
inlawrev-20658	282	5	the	the	DET
inlawrev-20658	282	6	annual	annual	ADJ
inlawrev-20658	282	7	interest	interest	NOUN
inlawrev-20658	282	8	rate	rate	NOUN
inlawrev-20658	282	9	applied	apply	VERB
inlawrev-20658	282	10	by	by	ADP
inlawrev-20658	282	11	that	that	DET
inlawrev-20658	282	12	owner	owner	NOUN
inlawrev-20658	282	13	to	to	ADP
inlawrev-20658	282	14	the	the	DET
inlawrev-20658	282	15	amount	amount	NOUN
inlawrev-20658	282	16	paid	pay	VERB
inlawrev-20658	282	17	by	by	ADP
inlawrev-20658	282	18	the	the	DET
inlawrev-20658	282	19	tax	tax	NOUN
inlawrev-20658	282	20	-	-	PUNCT
inlawrev-20658	282	21	sale	sale	NOUN
inlawrev-20658	282	22	purchaser	purchaser	NOUN
inlawrev-20658	282	23	for	for	ADP
inlawrev-20658	282	24	taxes	taxis	NOUN
inlawrev-20658	282	25	and	and	CCONJ
inlawrev-20658	282	26	special	special	ADJ
inlawrev-20658	282	27	assessments	assessment	NOUN
inlawrev-20658	282	28	after	after	ADP
inlawrev-20658	282	29	the	the	DET
inlawrev-20658	282	30	date	date	NOUN
inlawrev-20658	282	31	of	of	ADP
inlawrev-20658	282	32	sale	sale	NOUN
inlawrev-20658	282	33	dropped	drop	VERB
inlawrev-20658	282	34	from	from	ADP
inlawrev-20658	282	35	ten	ten	NUM
inlawrev-20658	282	36	percent	percent	NOUN
inlawrev-20658	282	37	to	to	ADP
inlawrev-20658	282	38	five	five	NUM
inlawrev-20658	282	39	percent	percent	NOUN
inlawrev-20658	282	40	for	for	ADP
inlawrev-20658	282	41	those	those	DET
inlawrev-20658	282	42	post	post	NOUN
inlawrev-20658	282	43	-	-	PROPN
inlawrev-20658	282	44	july	july	PROPN
inlawrev-20658	282	45	1	1	NUM
inlawrev-20658	282	46	,	,	PUNCT
inlawrev-20658	282	47	2014	2014	NUM
inlawrev-20658	282	48	tax	tax	NOUN
inlawrev-20658	282	49	sales.58	sales.58	NOUN
inlawrev-20658	282	50	in	in	ADP
inlawrev-20658	282	51	cases	case	NOUN
inlawrev-20658	282	52	where	where	SCONJ
inlawrev-20658	282	53	a	a	DET
inlawrev-20658	282	54	tax	tax	NOUN
inlawrev-20658	282	55	sale	sale	NOUN
inlawrev-20658	282	56	,	,	PUNCT
inlawrev-20658	282	57	or	or	CCONJ
inlawrev-20658	282	58	a	a	DET
inlawrev-20658	282	59	court	court	NOUN
inlawrev-20658	282	60	order	order	NOUN
inlawrev-20658	282	61	requiring	require	VERB
inlawrev-20658	282	62	the	the	DET
inlawrev-20658	282	63	issuance	issuance	NOUN
inlawrev-20658	282	64	of	of	ADP
inlawrev-20658	282	65	a	a	DET
inlawrev-20658	282	66	certificate	certificate	NOUN
inlawrev-20658	282	67	of	of	ADP
inlawrev-20658	282	68	sale	sale	NOUN
inlawrev-20658	282	69	,	,	PUNCT
inlawrev-20658	282	70	is	be	AUX
inlawrev-20658	282	71	found	find	VERB
inlawrev-20658	282	72	to	to	PART
inlawrev-20658	282	73	be	be	AUX
inlawrev-20658	282	74	invalid	invalid	ADJ
inlawrev-20658	282	75	,	,	PUNCT
inlawrev-20658	282	76	the	the	DET
inlawrev-20658	282	77	county	county	NOUN
inlawrev-20658	282	78	auditor	auditor	NOUN
inlawrev-20658	282	79	must	must	AUX
inlawrev-20658	282	80	pay	pay	VERB
inlawrev-20658	282	81	five	five	NUM
inlawrev-20658	282	82	percent	percent	NOUN
inlawrev-20658	282	83	annual	annual	ADJ
inlawrev-20658	282	84	interest	interest	NOUN
inlawrev-20658	282	85	on	on	ADP
inlawrev-20658	282	86	amounts	amount	NOUN
inlawrev-20658	282	87	due	due	ADP
inlawrev-20658	282	88	to	to	ADP
inlawrev-20658	282	89	the	the	DET
inlawrev-20658	282	90	tax	tax	NOUN
inlawrev-20658	282	91	-	-	PUNCT
inlawrev-20658	282	92	sale	sale	NOUN
inlawrev-20658	282	93	purchaser	purchaser	NOUN
inlawrev-20658	282	94	because	because	SCONJ
inlawrev-20658	282	95	of	of	ADP
inlawrev-20658	282	96	that	that	DET
inlawrev-20658	282	97	invalidation.59	invalidation.59	PROPN
inlawrev-20658	282	98	finally	finally	ADV
inlawrev-20658	282	99	,	,	PUNCT
inlawrev-20658	282	100	the	the	DET
inlawrev-20658	282	101	ga	ga	NOUN
inlawrev-20658	282	102	made	make	VERB
inlawrev-20658	282	103	relatively	relatively	ADV
inlawrev-20658	282	104	minor	minor	ADJ
inlawrev-20658	282	105	adjustments	adjustment	NOUN
inlawrev-20658	282	106	to	to	ADP
inlawrev-20658	282	107	a	a	DET
inlawrev-20658	282	108	number	number	NOUN
inlawrev-20658	282	109	of	of	ADP
inlawrev-20658	282	110	unrelated	unrelated	ADJ
inlawrev-20658	282	111	areas.60	areas.60	NOUN
inlawrev-20658	282	112	to	to	PART
inlawrev-20658	282	113	begin	begin	VERB
inlawrev-20658	282	114	with	with	ADP
inlawrev-20658	282	115	,	,	PUNCT
inlawrev-20658	282	116	the	the	DET
inlawrev-20658	282	117	transition	transition	NOUN
inlawrev-20658	282	118	to	to	ADP
inlawrev-20658	282	119	using	use	VERB
inlawrev-20658	282	120	new	new	ADJ
inlawrev-20658	282	121	soil	soil	NOUN
inlawrev-20658	282	122	productivity	productivity	NOUN
inlawrev-20658	282	123	factors	factor	NOUN
inlawrev-20658	282	124	when	when	SCONJ
inlawrev-20658	282	125	assessing	assess	VERB
inlawrev-20658	282	126	the	the	DET
inlawrev-20658	282	127	true	true	ADJ
inlawrev-20658	282	128	tax	tax	NOUN
inlawrev-20658	282	129	value	value	NOUN
inlawrev-20658	282	130	of	of	ADP
inlawrev-20658	282	131	agricultural	agricultural	ADJ
inlawrev-20658	282	132	land	land	NOUN
inlawrev-20658	282	133	,	,	PUNCT
inlawrev-20658	282	134	which	which	PRON
inlawrev-20658	282	135	was	be	AUX
inlawrev-20658	282	136	a	a	DET
inlawrev-20658	282	137	significant	significant	ADJ
inlawrev-20658	282	138	legislative	legislative	ADJ
inlawrev-20658	282	139	event	event	NOUN
inlawrev-20658	282	140	last	last	ADJ
inlawrev-20658	282	141	session	session	NOUN
inlawrev-20658	282	142	,	,	PUNCT
inlawrev-20658	282	143	was	be	AUX
inlawrev-20658	282	144	delayed	delay	VERB
inlawrev-20658	282	145	for	for	ADP
inlawrev-20658	282	146	2014	2014	NUM
inlawrev-20658	282	147	to	to	ADP
inlawrev-20658	282	148	2015.61	2015.61	NUM
inlawrev-20658	282	149	the	the	DET
inlawrev-20658	282	150	ga	ga	PROPN
inlawrev-20658	282	151	also	also	ADV
inlawrev-20658	282	152	created	create	VERB
inlawrev-20658	282	153	a	a	DET
inlawrev-20658	282	154	new	new	ADJ
inlawrev-20658	282	155	100	100	NUM
inlawrev-20658	282	156	%	%	NOUN
inlawrev-20658	282	157	property	property	NOUN
inlawrev-20658	282	158	tax	tax	NOUN
inlawrev-20658	282	159	deduction	deduction	NOUN
inlawrev-20658	282	160	for	for	ADP
inlawrev-20658	282	161	“	"	PUNCT
inlawrev-20658	282	162	heritage	heritage	NOUN
inlawrev-20658	282	163	barns	barn	NOUN
inlawrev-20658	282	164	.	.	PUNCT
inlawrev-20658	283	1	”62	”62	PROPN
inlawrev-20658	284	1	a	a	DET
inlawrev-20658	284	2	county	county	NOUN
inlawrev-20658	284	3	fiscal	fiscal	ADJ
inlawrev-20658	284	4	body	body	NOUN
inlawrev-20658	284	5	may	may	AUX
inlawrev-20658	284	6	adopt	adopt	VERB
inlawrev-20658	284	7	an	an	DET
inlawrev-20658	284	8	ordinance	ordinance	NOUN
inlawrev-20658	284	9	requiring	require	VERB
inlawrev-20658	284	10	the	the	DET
inlawrev-20658	284	11	heritage	heritage	NOUN
inlawrev-20658	284	12	barn	barn	PROPN
inlawrev-20658	284	13	’s	’s	PART
inlawrev-20658	284	14	owner	owner	NOUN
inlawrev-20658	284	15	to	to	PART
inlawrev-20658	284	16	pay	pay	VERB
inlawrev-20658	284	17	an	an	DET
inlawrev-20658	284	18	annual	annual	ADJ
inlawrev-20658	284	19	public	public	ADJ
inlawrev-20658	284	20	safety	safety	NOUN
inlawrev-20658	284	21	fee	fee	NOUN
inlawrev-20658	284	22	of	of	ADP
inlawrev-20658	284	23	up	up	ADP
inlawrev-20658	284	24	to	to	PART
inlawrev-20658	284	25	fifty	fifty	NUM
inlawrev-20658	284	26	dollars.63	dollars.63	NOUN
inlawrev-20658	284	27	another	another	DET
inlawrev-20658	284	28	change	change	NOUN
inlawrev-20658	284	29	involved	involve	VERB
inlawrev-20658	284	30	property	property	NOUN
inlawrev-20658	284	31	used	use	VERB
inlawrev-20658	284	32	for	for	ADP
inlawrev-20658	284	33	educational	educational	ADJ
inlawrev-20658	284	34	purposes	purpose	NOUN
inlawrev-20658	284	35	by	by	ADP
inlawrev-20658	284	36	a	a	DET
inlawrev-20658	284	37	for	for	ADP
inlawrev-20658	284	38	-	-	PUNCT
inlawrev-20658	284	39	profit	profit	NOUN
inlawrev-20658	284	40	provider	provider	NOUN
inlawrev-20658	284	41	of	of	ADP
inlawrev-20658	284	42	early	early	ADJ
inlawrev-20658	284	43	childhood	childhood	NOUN
inlawrev-20658	284	44	education	education	NOUN
inlawrev-20658	284	45	services	service	NOUN
inlawrev-20658	284	46	to	to	ADP
inlawrev-20658	284	47	four	four	NUM
inlawrev-20658	284	48	and	and	CCONJ
inlawrev-20658	284	49	five	five	NUM
inlawrev-20658	284	50	year	year	NOUN
inlawrev-20658	284	51	old	old	ADJ
inlawrev-20658	284	52	children.64	children.64	NOUN
inlawrev-20658	284	53	such	such	ADJ
inlawrev-20658	284	54	property	property	NOUN
inlawrev-20658	284	55	is	be	AUX
inlawrev-20658	284	56	entitled	entitle	VERB
inlawrev-20658	284	57	57	57	NUM
inlawrev-20658	284	58	.	.	PUNCT
inlawrev-20658	285	1	i	i	PRON
inlawrev-20658	285	2	d.	d.	PROPN
inlawrev-20658	285	3	§	§	PROPN
inlawrev-20658	285	4	12	12	NUM
inlawrev-20658	285	5	,	,	PUNCT
inlawrev-20658	285	6	2014	2014	NUM
inlawrev-20658	285	7	ind	ind	NOUN
inlawrev-20658	285	8	.	.	PUNCT
inlawrev-20658	285	9	acts	act	VERB
inlawrev-20658	285	10	at	at	ADP
inlawrev-20658	285	11	763	763	NUM
inlawrev-20658	285	12	-	-	SYM
inlawrev-20658	285	13	65	65	NUM
inlawrev-20658	285	14	(	(	PUNCT
inlawrev-20658	285	15	amending	amend	VERB
inlawrev-20658	285	16	ind	ind	NOUN
inlawrev-20658	285	17	.	.	PUNCT
inlawrev-20658	286	1	code	code	PROPN
inlawrev-20658	286	2	§	§	PROPN
inlawrev-20658	286	3	6	6	NUM
inlawrev-20658	286	4	-	-	SYM
inlawrev-20658	286	5	1.1	1.1	NUM
inlawrev-20658	286	6	-	-	PUNCT
inlawrev-20658	286	7	25	25	NUM
inlawrev-20658	286	8	-	-	SYM
inlawrev-20658	286	9	2	2	NUM
inlawrev-20658	286	10	(	(	PUNCT
inlawrev-20658	286	11	2014	2014	NUM
inlawrev-20658	286	12	)	)	PUNCT
inlawrev-20658	286	13	)	)	PUNCT
inlawrev-20658	287	1	(	(	PUNCT
inlawrev-20658	287	2	lowering	lower	VERB
inlawrev-20658	287	3	the	the	DET
inlawrev-20658	287	4	interest	interest	NOUN
inlawrev-20658	287	5	rate	rate	NOUN
inlawrev-20658	287	6	from	from	ADP
inlawrev-20658	287	7	ten	ten	NUM
inlawrev-20658	287	8	percent	percent	NOUN
inlawrev-20658	287	9	to	to	ADP
inlawrev-20658	287	10	five	five	NUM
inlawrev-20658	287	11	percent	percent	NOUN
inlawrev-20658	287	12	)	)	PUNCT
inlawrev-20658	287	13	;	;	PUNCT
inlawrev-20658	288	1	pub	pub	NOUN
inlawrev-20658	288	2	.	.	PUNCT
inlawrev-20658	289	1	l.	l.	PROPN
inlawrev-20658	289	2	no	no	INTJ
inlawrev-20658	289	3	.	.	PROPN
inlawrev-20658	290	1	94	94	NUM
inlawrev-20658	290	2	-	-	SYM
inlawrev-20658	290	3	2014	2014	NUM
inlawrev-20658	290	4	,	,	PUNCT
inlawrev-20658	290	5	§	§	PROPN
inlawrev-20658	290	6	1	1	NUM
inlawrev-20658	290	7	,	,	PUNCT
inlawrev-20658	290	8	2014	2014	NUM
inlawrev-20658	290	9	ind	ind	NOUN
inlawrev-20658	290	10	.	.	PUNCT
inlawrev-20658	291	1	acts	act	VERB
inlawrev-20658	291	2	1054	1054	NUM
inlawrev-20658	291	3	,	,	PUNCT
inlawrev-20658	291	4	1054	1054	NUM
inlawrev-20658	291	5	-	-	SYM
inlawrev-20658	291	6	55	55	NUM
inlawrev-20658	291	7	(	(	PUNCT
inlawrev-20658	291	8	amending	amend	VERB
inlawrev-20658	291	9	ind	ind	NOUN
inlawrev-20658	291	10	.	.	PUNCT
inlawrev-20658	292	1	code	code	PROPN
inlawrev-20658	292	2	§	§	PROPN
inlawrev-20658	292	3	6	6	NUM
inlawrev-20658	292	4	-	-	SYM
inlawrev-20658	292	5	1.1	1.1	NUM
inlawrev-20658	292	6	-	-	PUNCT
inlawrev-20658	292	7	25	25	NUM
inlawrev-20658	292	8	-	-	SYM
inlawrev-20658	292	9	2	2	NUM
inlawrev-20658	292	10	(	(	PUNCT
inlawrev-20658	292	11	2014	2014	NUM
inlawrev-20658	292	12	)	)	PUNCT
inlawrev-20658	292	13	)	)	PUNCT
inlawrev-20658	293	1	(	(	PUNCT
inlawrev-20658	293	2	preserving	preserve	VERB
inlawrev-20658	293	3	the	the	DET
inlawrev-20658	293	4	ten	ten	NUM
inlawrev-20658	293	5	percent	percent	NOUN
inlawrev-20658	293	6	interest	interest	NOUN
inlawrev-20658	293	7	rate	rate	NOUN
inlawrev-20658	293	8	for	for	ADP
inlawrev-20658	293	9	redemptions	redemption	NOUN
inlawrev-20658	293	10	resulting	result	VERB
inlawrev-20658	293	11	from	from	ADP
inlawrev-20658	293	12	tax	tax	NOUN
inlawrev-20658	293	13	sales	sale	NOUN
inlawrev-20658	293	14	occurring	occur	VERB
inlawrev-20658	293	15	before	before	ADP
inlawrev-20658	293	16	july	july	PROPN
inlawrev-20658	293	17	1	1	NUM
inlawrev-20658	293	18	,	,	PUNCT
inlawrev-20658	293	19	2014	2014	NUM
inlawrev-20658	293	20	)	)	PUNCT
inlawrev-20658	293	21	.	.	PUNCT
inlawrev-20658	294	1	58	58	NUM
inlawrev-20658	294	2	.	.	PUNCT
inlawrev-20658	295	1	pub	pub	NOUN
inlawrev-20658	295	2	.	.	PUNCT
inlawrev-20658	296	1	l.	l.	PROPN
inlawrev-20658	296	2	no	no	INTJ
inlawrev-20658	296	3	.	.	PROPN
inlawrev-20658	297	1	94	94	NUM
inlawrev-20658	297	2	-	-	SYM
inlawrev-20658	297	3	2014	2014	NUM
inlawrev-20658	297	4	,	,	PUNCT
inlawrev-20658	297	5	§	§	PROPN
inlawrev-20658	297	6	1	1	NUM
inlawrev-20658	297	7	,	,	PUNCT
inlawrev-20658	297	8	2014	2014	NUM
inlawrev-20658	297	9	ind	ind	NOUN
inlawrev-20658	297	10	.	.	PUNCT
inlawrev-20658	298	1	acts	act	VERB
inlawrev-20658	298	2	at	at	ADP
inlawrev-20658	298	3	1054	1054	NUM
inlawrev-20658	298	4	-	-	SYM
inlawrev-20658	298	5	55	55	NUM
inlawrev-20658	298	6	(	(	PUNCT
inlawrev-20658	298	7	amending	amend	VERB
inlawrev-20658	298	8	ind	ind	NOUN
inlawrev-20658	298	9	.	.	PUNCT
inlawrev-20658	299	1	code	code	PROPN
inlawrev-20658	299	2	§	§	PROPN
inlawrev-20658	299	3	6	6	NUM
inlawrev-20658	299	4	-	-	SYM
inlawrev-20658	299	5	1.1	1.1	NUM
inlawrev-20658	299	6	-	-	PUNCT
inlawrev-20658	299	7	25	25	NUM
inlawrev-20658	299	8	-	-	SYM
inlawrev-20658	299	9	2	2	NUM
inlawrev-20658	299	10	(	(	PUNCT
inlawrev-20658	299	11	2014	2014	NUM
inlawrev-20658	299	12	)	)	PUNCT
inlawrev-20658	299	13	)	)	PUNCT
inlawrev-20658	299	14	.	.	PUNCT
inlawrev-20658	300	1	these	these	DET
inlawrev-20658	300	2	lower	low	ADJ
inlawrev-20658	300	3	rates	rate	NOUN
inlawrev-20658	300	4	must	must	AUX
inlawrev-20658	300	5	be	be	AUX
inlawrev-20658	300	6	reflected	reflect	VERB
inlawrev-20658	300	7	in	in	ADP
inlawrev-20658	300	8	the	the	DET
inlawrev-20658	300	9	county	county	NOUN
inlawrev-20658	300	10	auditor	auditor	NOUN
inlawrev-20658	300	11	’s	’s	PART
inlawrev-20658	300	12	notice	notice	NOUN
inlawrev-20658	300	13	of	of	ADP
inlawrev-20658	300	14	tax	tax	NOUN
inlawrev-20658	300	15	sale	sale	NOUN
inlawrev-20658	300	16	for	for	ADP
inlawrev-20658	300	17	sales	sale	NOUN
inlawrev-20658	300	18	occurring	occur	VERB
inlawrev-20658	300	19	after	after	ADP
inlawrev-20658	300	20	june	june	PROPN
inlawrev-20658	300	21	30	30	NUM
inlawrev-20658	300	22	,	,	PUNCT
inlawrev-20658	300	23	2014	2014	NUM
inlawrev-20658	300	24	.	.	PUNCT
inlawrev-20658	301	1	pub	pub	NOUN
inlawrev-20658	301	2	.	.	PUNCT
inlawrev-20658	302	1	l.	l.	PROPN
inlawrev-20658	302	2	no	no	INTJ
inlawrev-20658	302	3	.	.	PROPN
inlawrev-20658	303	1	66	66	NUM
inlawrev-20658	303	2	-	-	SYM
inlawrev-20658	303	3	2014	2014	NUM
inlawrev-20658	303	4	,	,	PUNCT
inlawrev-20658	303	5	§	§	PROPN
inlawrev-20658	303	6	7	7	NUM
inlawrev-20658	303	7	,	,	PUNCT
inlawrev-20658	303	8	2014	2014	NUM
inlawrev-20658	303	9	ind	ind	NOUN
inlawrev-20658	303	10	.	.	PUNCT
inlawrev-20658	304	1	acts	act	VERB
inlawrev-20658	304	2	at	at	ADP
inlawrev-20658	304	3	756	756	NUM
inlawrev-20658	304	4	-	-	SYM
inlawrev-20658	304	5	60	60	NUM
inlawrev-20658	304	6	(	(	PUNCT
inlawrev-20658	304	7	amending	amend	VERB
inlawrev-20658	304	8	ind	ind	NOUN
inlawrev-20658	304	9	.	.	PUNCT
inlawrev-20658	305	1	code	code	PROPN
inlawrev-20658	305	2	§	§	PROPN
inlawrev-20658	305	3	6	6	NUM
inlawrev-20658	305	4	-	-	SYM
inlawrev-20658	305	5	1.1	1.1	NUM
inlawrev-20658	305	6	-	-	PUNCT
inlawrev-20658	305	7	24	24	NUM
inlawrev-20658	305	8	-	-	SYM
inlawrev-20658	305	9	2	2	NUM
inlawrev-20658	305	10	(	(	PUNCT
inlawrev-20658	305	11	2014	2014	NUM
inlawrev-20658	305	12	)	)	PUNCT
inlawrev-20658	305	13	)	)	PUNCT
inlawrev-20658	305	14	.	.	PUNCT
inlawrev-20658	306	1	59	59	NUM
inlawrev-20658	306	2	.	.	PUNCT
inlawrev-20658	307	1	pub	pub	NOUN
inlawrev-20658	307	2	.	.	PUNCT
inlawrev-20658	308	1	l.	l.	PROPN
inlawrev-20658	308	2	no	no	INTJ
inlawrev-20658	308	3	.	.	PROPN
inlawrev-20658	309	1	66	66	NUM
inlawrev-20658	309	2	-	-	SYM
inlawrev-20658	309	3	2014	2014	NUM
inlawrev-20658	309	4	,	,	PUNCT
inlawrev-20658	309	5	§	§	PROPN
inlawrev-20658	309	6	§	§	PROPN
inlawrev-20658	309	7	16	16	NUM
inlawrev-20658	309	8	-	-	SYM
inlawrev-20658	309	9	17	17	NUM
inlawrev-20658	309	10	,	,	PUNCT
inlawrev-20658	309	11	2014	2014	NUM
inlawrev-20658	309	12	ind	ind	NOUN
inlawrev-20658	309	13	.	.	PUNCT
inlawrev-20658	310	1	acts	act	VERB
inlawrev-20658	310	2	at	at	ADP
inlawrev-20658	310	3	774	774	NUM
inlawrev-20658	310	4	-	-	SYM
inlawrev-20658	310	5	76	76	NUM
inlawrev-20658	310	6	(	(	PUNCT
inlawrev-20658	310	7	amending	amend	VERB
inlawrev-20658	310	8	ind	ind	NOUN
inlawrev-20658	310	9	.	.	PUNCT
inlawrev-20658	311	1	code	code	PROPN
inlawrev-20658	311	2	§	§	PROPN
inlawrev-20658	311	3	§	§	PROPN
inlawrev-20658	311	4	6	6	NUM
inlawrev-20658	311	5	-	-	SYM
inlawrev-20658	311	6	1.125	1.125	NUM
inlawrev-20658	311	7	-	-	PUNCT
inlawrev-20658	311	8	10	10	NUM
inlawrev-20658	311	9	,	,	PUNCT
inlawrev-20658	311	10	-11	-11	PUNCT
inlawrev-20658	311	11	(	(	PUNCT
inlawrev-20658	311	12	2014	2014	NUM
inlawrev-20658	311	13	)	)	PUNCT
inlawrev-20658	311	14	)	)	PUNCT
inlawrev-20658	311	15	.	.	PUNCT
inlawrev-20658	312	1	60	60	NUM
inlawrev-20658	312	2	.	.	PUNCT
inlawrev-20658	313	1	the	the	DET
inlawrev-20658	313	2	specific	specific	ADJ
inlawrev-20658	313	3	changes	change	NOUN
inlawrev-20658	313	4	discussed	discuss	VERB
inlawrev-20658	313	5	in	in	ADP
inlawrev-20658	313	6	these	these	DET
inlawrev-20658	313	7	paragraphs	paragraph	NOUN
inlawrev-20658	313	8	are	be	AUX
inlawrev-20658	313	9	just	just	ADV
inlawrev-20658	313	10	a	a	DET
inlawrev-20658	313	11	sampling	sampling	NOUN
inlawrev-20658	313	12	of	of	ADP
inlawrev-20658	313	13	the	the	DET
inlawrev-20658	313	14	ga	ga	PROPN
inlawrev-20658	313	15	’s	’s	PART
inlawrev-20658	313	16	unrelated	unrelated	ADJ
inlawrev-20658	313	17	minor	minor	ADJ
inlawrev-20658	313	18	adjustments	adjustment	NOUN
inlawrev-20658	313	19	.	.	PUNCT
inlawrev-20658	314	1	see	see	VERB
inlawrev-20658	314	2	,	,	PUNCT
inlawrev-20658	314	3	e.g.	e.g.	ADV
inlawrev-20658	314	4	,	,	PUNCT
inlawrev-20658	314	5	pub	pub	NOUN
inlawrev-20658	314	6	.	.	PUNCT
inlawrev-20658	315	1	l.	l.	PROPN
inlawrev-20658	315	2	no	no	INTJ
inlawrev-20658	315	3	.	.	PROPN
inlawrev-20658	316	1	53	53	NUM
inlawrev-20658	316	2	-	-	SYM
inlawrev-20658	316	3	2014	2014	NUM
inlawrev-20658	316	4	,	,	PUNCT
inlawrev-20658	316	5	§	§	PROPN
inlawrev-20658	316	6	71	71	NUM
inlawrev-20658	316	7	,	,	PUNCT
inlawrev-20658	316	8	2014	2014	NUM
inlawrev-20658	316	9	ind	ind	NOUN
inlawrev-20658	316	10	.	.	PUNCT
inlawrev-20658	317	1	acts	act	VERB
inlawrev-20658	317	2	408	408	NUM
inlawrev-20658	317	3	,	,	PUNCT
inlawrev-20658	317	4	448	448	NUM
inlawrev-20658	317	5	(	(	PUNCT
inlawrev-20658	317	6	repealing	repeal	VERB
inlawrev-20658	317	7	ind	ind	NOUN
inlawrev-20658	317	8	.	.	PUNCT
inlawrev-20658	318	1	code	code	PROPN
inlawrev-20658	318	2	§	§	PROPN
inlawrev-20658	318	3	6	6	NUM
inlawrev-20658	318	4	-	-	SYM
inlawrev-20658	318	5	1.1	1.1	NUM
inlawrev-20658	318	6	-	-	PUNCT
inlawrev-20658	318	7	12.1	12.1	NUM
inlawrev-20658	318	8	-	-	SYM
inlawrev-20658	318	9	11	11	NUM
inlawrev-20658	318	10	(	(	PUNCT
inlawrev-20658	318	11	2014	2014	NUM
inlawrev-20658	318	12	)	)	PUNCT
inlawrev-20658	318	13	)	)	PUNCT
inlawrev-20658	319	1	(	(	PUNCT
inlawrev-20658	319	2	discontinuing	discontinue	VERB
inlawrev-20658	319	3	the	the	DET
inlawrev-20658	319	4	previously	previously	ADV
inlawrev-20658	319	5	-	-	PUNCT
inlawrev-20658	319	6	required	require	VERB
inlawrev-20658	319	7	quadrennial	quadrennial	ADJ
inlawrev-20658	319	8	fiscal	fiscal	ADJ
inlawrev-20658	319	9	analysis	analysis	NOUN
inlawrev-20658	319	10	of	of	ADP
inlawrev-20658	319	11	the	the	DET
inlawrev-20658	319	12	effectiveness	effectiveness	NOUN
inlawrev-20658	319	13	of	of	ADP
inlawrev-20658	319	14	property	property	NOUN
inlawrev-20658	319	15	tax	tax	NOUN
inlawrev-20658	319	16	deductions	deduction	NOUN
inlawrev-20658	319	17	for	for	ADP
inlawrev-20658	319	18	the	the	DET
inlawrev-20658	319	19	redevelopment	redevelopment	NOUN
inlawrev-20658	319	20	of	of	ADP
inlawrev-20658	319	21	real	real	ADJ
inlawrev-20658	319	22	property	property	NOUN
inlawrev-20658	319	23	in	in	ADP
inlawrev-20658	319	24	economic	economic	ADJ
inlawrev-20658	319	25	revitalization	revitalization	NOUN
inlawrev-20658	319	26	areas	area	NOUN
inlawrev-20658	319	27	)	)	PUNCT
inlawrev-20658	319	28	;	;	PUNCT
inlawrev-20658	320	1	pub	pub	NOUN
inlawrev-20658	320	2	.	.	PUNCT
inlawrev-20658	321	1	l.	l.	PROPN
inlawrev-20658	321	2	no	no	INTJ
inlawrev-20658	321	3	.	.	PROPN
inlawrev-20658	322	1	80	80	NUM
inlawrev-20658	322	2	-	-	SYM
inlawrev-20658	322	3	2014	2014	NUM
inlawrev-20658	322	4	,	,	PUNCT
inlawrev-20658	322	5	§	§	PROPN
inlawrev-20658	322	6	4	4	NUM
inlawrev-20658	322	7	,	,	PUNCT
inlawrev-20658	322	8	2014	2014	NUM
inlawrev-20658	322	9	ind	ind	NOUN
inlawrev-20658	322	10	.	.	PUNCT
inlawrev-20658	323	1	acts	act	VERB
inlawrev-20658	323	2	945	945	NUM
inlawrev-20658	323	3	,	,	PUNCT
inlawrev-20658	323	4	953	953	NUM
inlawrev-20658	323	5	-	-	SYM
inlawrev-20658	323	6	54	54	NUM
inlawrev-20658	323	7	(	(	PUNCT
inlawrev-20658	323	8	codified	codify	VERB
inlawrev-20658	323	9	at	at	ADP
inlawrev-20658	323	10	ind	ind	PROPN
inlawrev-20658	323	11	.	.	PUNCT
inlawrev-20658	324	1	code	code	PROPN
inlawrev-20658	324	2	§	§	PROPN
inlawrev-20658	324	3	6	6	NUM
inlawrev-20658	324	4	-	-	SYM
inlawrev-20658	324	5	1.1	1.1	NUM
inlawrev-20658	324	6	-	-	PUNCT
inlawrev-20658	324	7	12.1	12.1	NUM
inlawrev-20658	324	8	-	-	SYM
inlawrev-20658	324	9	12.5	12.5	NUM
inlawrev-20658	324	10	(	(	PUNCT
inlawrev-20658	324	11	2014	2014	NUM
inlawrev-20658	324	12	)	)	PUNCT
inlawrev-20658	324	13	)	)	PUNCT
inlawrev-20658	325	1	(	(	PUNCT
inlawrev-20658	325	2	dividing	divide	VERB
inlawrev-20658	325	3	a	a	DET
inlawrev-20658	325	4	taxpayer	taxpayer	NOUN
inlawrev-20658	325	5	’s	’s	PART
inlawrev-20658	325	6	repayment	repayment	NOUN
inlawrev-20658	325	7	,	,	PUNCT
inlawrev-20658	325	8	reimbursement	reimbursement	NOUN
inlawrev-20658	325	9	,	,	PUNCT
inlawrev-20658	325	10	and	and	CCONJ
inlawrev-20658	325	11	penalty	penalty	NOUN
inlawrev-20658	325	12	from	from	ADP
inlawrev-20658	325	13	failing	fail	VERB
inlawrev-20658	325	14	to	to	PART
inlawrev-20658	325	15	comply	comply	VERB
inlawrev-20658	325	16	with	with	ADP
inlawrev-20658	325	17	the	the	DET
inlawrev-20658	325	18	requirements	requirement	NOUN
inlawrev-20658	325	19	for	for	ADP
inlawrev-20658	325	20	claiming	claim	VERB
inlawrev-20658	325	21	a	a	DET
inlawrev-20658	325	22	deduction	deduction	NOUN
inlawrev-20658	325	23	for	for	ADP
inlawrev-20658	325	24	rehabilitation	rehabilitation	NOUN
inlawrev-20658	325	25	or	or	CCONJ
inlawrev-20658	325	26	redevelopment	redevelopment	NOUN
inlawrev-20658	325	27	of	of	ADP
inlawrev-20658	325	28	real	real	ADJ
inlawrev-20658	325	29	property	property	NOUN
inlawrev-20658	325	30	in	in	ADP
inlawrev-20658	325	31	economic	economic	ADJ
inlawrev-20658	325	32	revitalization	revitalization	NOUN
inlawrev-20658	325	33	areas	area	NOUN
inlawrev-20658	325	34	among	among	ADP
inlawrev-20658	325	35	the	the	DET
inlawrev-20658	325	36	taxing	tax	VERB
inlawrev-20658	325	37	units	unit	NOUN
inlawrev-20658	325	38	containing	contain	VERB
inlawrev-20658	325	39	the	the	DET
inlawrev-20658	325	40	relevant	relevant	ADJ
inlawrev-20658	325	41	property	property	NOUN
inlawrev-20658	325	42	)	)	PUNCT
inlawrev-20658	325	43	.	.	PUNCT
inlawrev-20658	326	1	61	61	NUM
inlawrev-20658	326	2	.	.	PUNCT
inlawrev-20658	327	1	pub	pub	NOUN
inlawrev-20658	327	2	.	.	PUNCT
inlawrev-20658	328	1	l.	l.	PROPN
inlawrev-20658	328	2	no	no	INTJ
inlawrev-20658	328	3	.	.	PROPN
inlawrev-20658	328	4	85	85	NUM
inlawrev-20658	328	5	-	-	SYM
inlawrev-20658	328	6	2014	2014	NUM
inlawrev-20658	328	7	,	,	PUNCT
inlawrev-20658	328	8	§	§	PROPN
inlawrev-20658	328	9	1	1	NUM
inlawrev-20658	328	10	,	,	PUNCT
inlawrev-20658	328	11	2014	2014	NUM
inlawrev-20658	328	12	ind	ind	NOUN
inlawrev-20658	328	13	.	.	PUNCT
inlawrev-20658	329	1	acts	act	VERB
inlawrev-20658	329	2	988	988	NUM
inlawrev-20658	329	3	,	,	PUNCT
inlawrev-20658	329	4	988	988	NUM
inlawrev-20658	329	5	-	-	SYM
inlawrev-20658	329	6	89	89	NUM
inlawrev-20658	329	7	(	(	PUNCT
inlawrev-20658	329	8	amending	amend	VERB
inlawrev-20658	329	9	ind	ind	NOUN
inlawrev-20658	329	10	.	.	PUNCT
inlawrev-20658	330	1	code	code	PROPN
inlawrev-20658	330	2	§	§	PROPN
inlawrev-20658	330	3	6	6	NUM
inlawrev-20658	330	4	-	-	SYM
inlawrev-20658	330	5	1.1	1.1	NUM
inlawrev-20658	330	6	-	-	PUNCT
inlawrev-20658	330	7	4	4	NUM
inlawrev-20658	330	8	-	-	SYM
inlawrev-20658	330	9	13	13	NUM
inlawrev-20658	330	10	(	(	PUNCT
inlawrev-20658	330	11	2014	2014	NUM
inlawrev-20658	330	12	)	)	PUNCT
inlawrev-20658	330	13	)	)	PUNCT
inlawrev-20658	330	14	;	;	PUNCT
inlawrev-20658	330	15	see	see	VERB
inlawrev-20658	330	16	also	also	ADV
inlawrev-20658	330	17	lawrence	lawrence	PROPN
inlawrev-20658	330	18	a.	a.	PROPN
inlawrev-20658	330	19	jegen	jegen	PROPN
inlawrev-20658	331	1	iii	iii	X
inlawrev-20658	331	2	et	et	NOUN
inlawrev-20658	331	3	al	al	PROPN
inlawrev-20658	331	4	.	.	PROPN
inlawrev-20658	331	5	,	,	PUNCT
inlawrev-20658	331	6	recent	recent	ADJ
inlawrev-20658	331	7	developments	development	NOUN
inlawrev-20658	331	8	in	in	ADP
inlawrev-20658	331	9	indiana	indiana	PROPN
inlawrev-20658	331	10	taxation	taxation	PROPN
inlawrev-20658	331	11	survey	survey	NOUN
inlawrev-20658	331	12	2013	2013	NUM
inlawrev-20658	331	13	,	,	PUNCT
inlawrev-20658	331	14	47	47	NUM
inlawrev-20658	331	15	ind	ind	NOUN
inlawrev-20658	331	16	.	.	PUNCT
inlawrev-20658	332	1	l.	l.	PROPN
inlawrev-20658	332	2	rev	rev	PROPN
inlawrev-20658	332	3	.	.	PROPN
inlawrev-20658	332	4	1173	1173	NUM
inlawrev-20658	332	5	,	,	PUNCT
inlawrev-20658	332	6	1174	1174	NUM
inlawrev-20658	332	7	-	-	SYM
inlawrev-20658	332	8	75	75	NUM
inlawrev-20658	332	9	(	(	PUNCT
inlawrev-20658	332	10	2014	2014	NUM
inlawrev-20658	332	11	)	)	PUNCT
inlawrev-20658	332	12	(	(	PUNCT
inlawrev-20658	332	13	discussing	discuss	VERB
inlawrev-20658	332	14	the	the	DET
inlawrev-20658	332	15	ga	ga	PROPN
inlawrev-20658	332	16	’s	’s	PART
inlawrev-20658	332	17	legislative	legislative	ADJ
inlawrev-20658	332	18	activity	activity	NOUN
inlawrev-20658	332	19	in	in	ADP
inlawrev-20658	332	20	2013	2013	NUM
inlawrev-20658	332	21	that	that	PRON
inlawrev-20658	332	22	required	require	VERB
inlawrev-20658	332	23	the	the	DET
inlawrev-20658	332	24	transition	transition	NOUN
inlawrev-20658	332	25	to	to	PART
inlawrev-20658	332	26	happen	happen	VERB
inlawrev-20658	332	27	in	in	ADP
inlawrev-20658	332	28	2014	2014	NUM
inlawrev-20658	332	29	)	)	PUNCT
inlawrev-20658	332	30	.	.	PUNCT
inlawrev-20658	333	1	62	62	NUM
inlawrev-20658	333	2	.	.	PUNCT
inlawrev-20658	334	1	pub	pub	NOUN
inlawrev-20658	334	2	.	.	PUNCT
inlawrev-20658	335	1	l.	l.	PROPN
inlawrev-20658	335	2	no	no	INTJ
inlawrev-20658	335	3	.	.	PROPN
inlawrev-20658	336	1	117	117	NUM
inlawrev-20658	336	2	-	-	SYM
inlawrev-20658	336	3	2014	2014	NUM
inlawrev-20658	336	4	,	,	PUNCT
inlawrev-20658	336	5	§	§	PROPN
inlawrev-20658	336	6	4	4	NUM
inlawrev-20658	336	7	,	,	PUNCT
inlawrev-20658	336	8	2014	2014	NUM
inlawrev-20658	336	9	ind	ind	NOUN
inlawrev-20658	336	10	.	.	PUNCT
inlawrev-20658	337	1	acts	act	VERB
inlawrev-20658	337	2	1380	1380	NUM
inlawrev-20658	337	3	,	,	PUNCT
inlawrev-20658	337	4	1381	1381	NUM
inlawrev-20658	337	5	-	-	SYM
inlawrev-20658	337	6	83	83	NUM
inlawrev-20658	337	7	(	(	PUNCT
inlawrev-20658	337	8	codified	codify	VERB
inlawrev-20658	337	9	at	at	ADP
inlawrev-20658	337	10	ind	ind	PROPN
inlawrev-20658	337	11	.	.	PUNCT
inlawrev-20658	338	1	code	code	PROPN
inlawrev-20658	338	2	§	§	PROPN
inlawrev-20658	338	3	6	6	NUM
inlawrev-20658	338	4	-	-	PUNCT
inlawrev-20658	338	5	1.112.1	1.112.1	NUM
inlawrev-20658	338	6	-	-	PUNCT
inlawrev-20658	338	7	26.2	26.2	NUM
inlawrev-20658	338	8	(	(	PUNCT
inlawrev-20658	338	9	2014	2014	NUM
inlawrev-20658	338	10	)	)	PUNCT
inlawrev-20658	338	11	)	)	PUNCT
inlawrev-20658	338	12	.	.	PUNCT
inlawrev-20658	339	1	a	a	DET
inlawrev-20658	339	2	“	"	PUNCT
inlawrev-20658	339	3	heritage	heritage	NOUN
inlawrev-20658	339	4	barn	barn	NOUN
inlawrev-20658	339	5	”	"	PUNCT
inlawrev-20658	339	6	is	be	AUX
inlawrev-20658	339	7	a	a	DET
inlawrev-20658	339	8	barn	barn	NOUN
inlawrev-20658	339	9	built	build	VERB
inlawrev-20658	339	10	before	before	ADP
inlawrev-20658	339	11	1950	1950	NUM
inlawrev-20658	339	12	that	that	PRON
inlawrev-20658	339	13	is	be	AUX
inlawrev-20658	339	14	not	not	PART
inlawrev-20658	339	15	being	be	AUX
inlawrev-20658	339	16	used	use	VERB
inlawrev-20658	339	17	for	for	ADP
inlawrev-20658	339	18	agricultural	agricultural	ADJ
inlawrev-20658	339	19	purposes	purpose	NOUN
inlawrev-20658	339	20	(	(	PUNCT
inlawrev-20658	339	21	or	or	CCONJ
inlawrev-20658	339	22	any	any	DET
inlawrev-20658	339	23	other	other	ADJ
inlawrev-20658	339	24	business	business	NOUN
inlawrev-20658	339	25	purpose	purpose	NOUN
inlawrev-20658	339	26	)	)	PUNCT
inlawrev-20658	339	27	and	and	CCONJ
inlawrev-20658	339	28	is	be	AUX
inlawrev-20658	339	29	still	still	ADV
inlawrev-20658	339	30	structurally	structurally	ADV
inlawrev-20658	339	31	sound	sound	ADJ
inlawrev-20658	339	32	.	.	PUNCT
inlawrev-20658	340	1	i	i	PRON
inlawrev-20658	340	2	d.	d.	PROPN
inlawrev-20658	340	3	63	63	NUM
inlawrev-20658	340	4	.	.	PUNCT
inlawrev-20658	341	1	i	i	PRON
inlawrev-20658	341	2	d.	d.	PROPN
inlawrev-20658	341	3	64	64	NUM
inlawrev-20658	341	4	.	.	PUNCT
inlawrev-20658	341	5	see	see	VERB
inlawrev-20658	341	6	pub	pub	NOUN
inlawrev-20658	341	7	.	.	PUNCT
inlawrev-20658	342	1	l.	l.	PROPN
inlawrev-20658	342	2	no	no	INTJ
inlawrev-20658	342	3	.	.	PROPN
inlawrev-20658	343	1	151	151	NUM
inlawrev-20658	343	2	-	-	SYM
inlawrev-20658	343	3	2014	2014	NUM
inlawrev-20658	343	4	,	,	PUNCT
inlawrev-20658	343	5	§	§	PROPN
inlawrev-20658	343	6	1	1	NUM
inlawrev-20658	343	7	,	,	PUNCT
inlawrev-20658	343	8	2014	2014	NUM
inlawrev-20658	343	9	ind	ind	NOUN
inlawrev-20658	343	10	.	.	PUNCT
inlawrev-20658	344	1	acts	act	VERB
inlawrev-20658	344	2	1783	1783	NUM
inlawrev-20658	344	3	,	,	PUNCT
inlawrev-20658	344	4	1783	1783	NUM
inlawrev-20658	344	5	-	-	SYM
inlawrev-20658	344	6	88	88	NUM
inlawrev-20658	344	7	(	(	PUNCT
inlawrev-20658	344	8	amending	amend	VERB
inlawrev-20658	344	9	ind	ind	NOUN
inlawrev-20658	344	10	.	.	PUNCT
inlawrev-20658	345	1	code	code	PROPN
inlawrev-20658	345	2	§	§	PROPN
inlawrev-20658	345	3	6	6	NUM
inlawrev-20658	345	4	-	-	SYM
inlawrev-20658	345	5	1.1	1.1	NUM
inlawrev-20658	345	6	-	-	PUNCT
inlawrev-20658	345	7	10	10	NUM
inlawrev-20658	345	8	-	-	NUM
inlawrev-20658	345	9	36.3	36.3	NUM
inlawrev-20658	345	10	(	(	PUNCT
inlawrev-20658	345	11	2014	2014	NUM
inlawrev-20658	345	12	)	)	PUNCT
inlawrev-20658	345	13	)	)	PUNCT
inlawrev-20658	345	14	.	.	PUNCT
inlawrev-20658	346	1	2015	2015	NUM
inlawrev-20658	346	2	]	]	PUNCT
inlawrev-20658	346	3	taxation	taxation	NOUN
inlawrev-20658	346	4	1463	1463	NUM
inlawrev-20658	346	5	to	to	ADP
inlawrev-20658	346	6	a	a	DET
inlawrev-20658	346	7	property	property	NOUN
inlawrev-20658	346	8	tax	tax	NOUN
inlawrev-20658	346	9	exemption,65	exemption,65	NOUN
inlawrev-20658	346	10	without	without	ADP
inlawrev-20658	346	11	proration	proration	NOUN
inlawrev-20658	346	12	when	when	SCONJ
inlawrev-20658	346	13	the	the	DET
inlawrev-20658	346	14	property	property	NOUN
inlawrev-20658	346	15	is	be	AUX
inlawrev-20658	346	16	also	also	ADV
inlawrev-20658	346	17	used	use	VERB
inlawrev-20658	346	18	for	for	ADP
inlawrev-20658	346	19	ineligible	ineligible	ADJ
inlawrev-20658	346	20	purposes,66	purposes,66	NOUN
inlawrev-20658	346	21	provided	provide	VERB
inlawrev-20658	346	22	that	that	SCONJ
inlawrev-20658	346	23	the	the	DET
inlawrev-20658	346	24	provider	provider	NOUN
inlawrev-20658	346	25	’s	’s	PART
inlawrev-20658	346	26	primary	primary	ADJ
inlawrev-20658	346	27	purpose	purpose	NOUN
inlawrev-20658	346	28	is	be	AUX
inlawrev-20658	346	29	educational	educational	ADJ
inlawrev-20658	346	30	,	,	PUNCT
inlawrev-20658	346	31	the	the	DET
inlawrev-20658	346	32	property	property	NOUN
inlawrev-20658	346	33	is	be	AUX
inlawrev-20658	346	34	predominately	predominately	ADV
inlawrev-20658	346	35	used	use	VERB
inlawrev-20658	346	36	for	for	ADP
inlawrev-20658	346	37	providing	provide	VERB
inlawrev-20658	346	38	the	the	DET
inlawrev-20658	346	39	exempt	exempt	ADJ
inlawrev-20658	346	40	services	service	NOUN
inlawrev-20658	346	41	,	,	PUNCT
inlawrev-20658	346	42	and	and	CCONJ
inlawrev-20658	346	43	the	the	DET
inlawrev-20658	346	44	provider	provider	NOUN
inlawrev-20658	346	45	achieves	achieve	VERB
inlawrev-20658	346	46	a	a	DET
inlawrev-20658	346	47	suitable	suitable	ADJ
inlawrev-20658	346	48	quality	quality	NOUN
inlawrev-20658	346	49	rating	rating	NOUN
inlawrev-20658	346	50	while	while	SCONJ
inlawrev-20658	346	51	participating	participate	VERB
inlawrev-20658	346	52	in	in	ADP
inlawrev-20658	346	53	the	the	DET
inlawrev-20658	346	54	state	state	NOUN
inlawrev-20658	346	55	’s	’s	PART
inlawrev-20658	346	56	early	early	ADJ
inlawrev-20658	346	57	education	education	NOUN
inlawrev-20658	346	58	evaluation	evaluation	NOUN
inlawrev-20658	346	59	program.67	program.67	NOUN
inlawrev-20658	346	60	if	if	SCONJ
inlawrev-20658	346	61	the	the	DET
inlawrev-20658	346	62	provider	provider	NOUN
inlawrev-20658	346	63	also	also	ADV
inlawrev-20658	346	64	provides	provide	VERB
inlawrev-20658	346	65	educational	educational	ADJ
inlawrev-20658	346	66	services	service	NOUN
inlawrev-20658	346	67	to	to	ADP
inlawrev-20658	346	68	children	child	NOUN
inlawrev-20658	346	69	under	under	ADP
inlawrev-20658	346	70	four	four	NUM
inlawrev-20658	346	71	years	year	NOUN
inlawrev-20658	346	72	of	of	ADP
inlawrev-20658	346	73	age	age	NOUN
inlawrev-20658	346	74	,	,	PUNCT
inlawrev-20658	346	75	the	the	DET
inlawrev-20658	346	76	exemption	exemption	NOUN
inlawrev-20658	346	77	amount	amount	NOUN
inlawrev-20658	346	78	is	be	AUX
inlawrev-20658	346	79	reduced	reduce	VERB
inlawrev-20658	346	80	in	in	ADP
inlawrev-20658	346	81	proportion	proportion	NOUN
inlawrev-20658	346	82	to	to	ADP
inlawrev-20658	346	83	the	the	DET
inlawrev-20658	346	84	provider	provider	NOUN
inlawrev-20658	346	85	’s	’s	PART
inlawrev-20658	346	86	enrollment	enrollment	NOUN
inlawrev-20658	346	87	counts.68	counts.68	PROPN
inlawrev-20658	346	88	the	the	DET
inlawrev-20658	346	89	ga	ga	PROPN
inlawrev-20658	346	90	extended	extend	VERB
inlawrev-20658	346	91	the	the	DET
inlawrev-20658	346	92	homestead	homestead	NOUN
inlawrev-20658	346	93	exemption	exemption	NOUN
inlawrev-20658	346	94	to	to	PART
inlawrev-20658	346	95	include	include	VERB
inlawrev-20658	346	96	previously	previously	ADV
inlawrev-20658	346	97	qualified	qualified	ADJ
inlawrev-20658	346	98	property	property	NOUN
inlawrev-20658	346	99	owned	own	VERB
inlawrev-20658	346	100	by	by	ADP
inlawrev-20658	346	101	an	an	DET
inlawrev-20658	346	102	active	active	ADJ
inlawrev-20658	346	103	-	-	PUNCT
inlawrev-20658	346	104	duty	duty	NOUN
inlawrev-20658	346	105	member	member	NOUN
inlawrev-20658	346	106	of	of	ADP
inlawrev-20658	346	107	the	the	DET
inlawrev-20658	346	108	united	united	PROPN
inlawrev-20658	346	109	states	states	PROPN
inlawrev-20658	346	110	armed	armed	ADJ
inlawrev-20658	346	111	forces	force	NOUN
inlawrev-20658	346	112	who	who	PRON
inlawrev-20658	346	113	is	be	AUX
inlawrev-20658	346	114	ordered	order	VERB
inlawrev-20658	346	115	to	to	PART
inlawrev-20658	346	116	transfer	transfer	VERB
inlawrev-20658	346	117	to	to	ADP
inlawrev-20658	346	118	a	a	DET
inlawrev-20658	346	119	location	location	NOUN
inlawrev-20658	346	120	outside	outside	ADP
inlawrev-20658	346	121	of	of	ADP
inlawrev-20658	346	122	indiana.69	indiana.69	NOUN
inlawrev-20658	346	123	the	the	DET
inlawrev-20658	346	124	extended	extended	ADJ
inlawrev-20658	346	125	exemption	exemption	NOUN
inlawrev-20658	346	126	continues	continue	VERB
inlawrev-20658	346	127	to	to	PART
inlawrev-20658	346	128	apply	apply	VERB
inlawrev-20658	346	129	until	until	SCONJ
inlawrev-20658	346	130	the	the	DET
inlawrev-20658	346	131	property	property	NOUN
inlawrev-20658	346	132	is	be	AUX
inlawrev-20658	346	133	sold	sell	VERB
inlawrev-20658	346	134	or	or	CCONJ
inlawrev-20658	346	135	transferred	transfer	VERB
inlawrev-20658	346	136	by	by	ADP
inlawrev-20658	346	137	the	the	DET
inlawrev-20658	346	138	individual	individual	NOUN
inlawrev-20658	346	139	,	,	PUNCT
inlawrev-20658	346	140	the	the	DET
inlawrev-20658	346	141	individual	individual	NOUN
inlawrev-20658	346	142	ceases	cease	VERB
inlawrev-20658	346	143	to	to	PART
inlawrev-20658	346	144	be	be	AUX
inlawrev-20658	346	145	on	on	ADP
inlawrev-20658	346	146	active	active	ADJ
inlawrev-20658	346	147	duty	duty	NOUN
inlawrev-20658	346	148	,	,	PUNCT
inlawrev-20658	346	149	or	or	CCONJ
inlawrev-20658	346	150	the	the	DET
inlawrev-20658	346	151	individual	individual	ADJ
inlawrev-20658	346	152	leases	lease	VERB
inlawrev-20658	346	153	the	the	DET
inlawrev-20658	346	154	property	property	NOUN
inlawrev-20658	346	155	to	to	ADP
inlawrev-20658	346	156	another.70	another.70	PRON
inlawrev-20658	346	157	finally	finally	ADV
inlawrev-20658	346	158	,	,	PUNCT
inlawrev-20658	346	159	public	public	ADJ
inlawrev-20658	346	160	utilities	utility	NOUN
inlawrev-20658	346	161	companies	company	NOUN
inlawrev-20658	346	162	(	(	PUNCT
inlawrev-20658	346	163	“	"	PUNCT
inlawrev-20658	346	164	pucs	pucs	NOUN
inlawrev-20658	346	165	”	"	PUNCT
inlawrev-20658	346	166	)	)	PUNCT
inlawrev-20658	346	167	face	face	VERB
inlawrev-20658	346	168	a	a	DET
inlawrev-20658	346	169	few	few	ADJ
inlawrev-20658	346	170	property	property	NOUN
inlawrev-20658	346	171	tax	tax	NOUN
inlawrev-20658	346	172	changes	change	NOUN
inlawrev-20658	346	173	.	.	PUNCT
inlawrev-20658	347	1	the	the	DET
inlawrev-20658	347	2	dlgf	dlgf	NOUN
inlawrev-20658	347	3	is	be	AUX
inlawrev-20658	347	4	no	no	ADV
inlawrev-20658	347	5	longer	long	ADV
inlawrev-20658	347	6	permitted	permit	VERB
inlawrev-20658	347	7	to	to	PART
inlawrev-20658	347	8	grant	grant	VERB
inlawrev-20658	347	9	a	a	DET
inlawrev-20658	347	10	puc	puc	NOUN
inlawrev-20658	347	11	an	an	DET
inlawrev-20658	347	12	extension	extension	NOUN
inlawrev-20658	347	13	for	for	ADP
inlawrev-20658	347	14	filing	file	VERB
inlawrev-20658	347	15	its	its	PRON
inlawrev-20658	347	16	required	require	VERB
inlawrev-20658	347	17	statement	statement	NOUN
inlawrev-20658	347	18	describing	describe	VERB
inlawrev-20658	347	19	,	,	PUNCT
inlawrev-20658	347	20	and	and	CCONJ
inlawrev-20658	347	21	valuing	value	VERB
inlawrev-20658	347	22	,	,	PUNCT
inlawrev-20658	347	23	its	its	PRON
inlawrev-20658	347	24	property.71	property.71	NOUN
inlawrev-20658	347	25	instead	instead	ADV
inlawrev-20658	347	26	,	,	PUNCT
inlawrev-20658	347	27	the	the	DET
inlawrev-20658	347	28	puc	puc	NOUN
inlawrev-20658	347	29	may	may	AUX
inlawrev-20658	347	30	file	file	VERB
inlawrev-20658	347	31	an	an	DET
inlawrev-20658	347	32	amended	amend	VERB
inlawrev-20658	347	33	statement	statement	NOUN
inlawrev-20658	347	34	within	within	ADP
inlawrev-20658	347	35	sixty	sixty	ADJ
inlawrev-20658	347	36	days	day	NOUN
inlawrev-20658	347	37	of	of	ADP
inlawrev-20658	347	38	filing	file	VERB
inlawrev-20658	347	39	that	that	DET
inlawrev-20658	347	40	original	original	ADJ
inlawrev-20658	347	41	statement.72	statement.72	NOUN
inlawrev-20658	347	42	a	a	DET
inlawrev-20658	347	43	puc	puc	NOUN
inlawrev-20658	347	44	that	that	PRON
inlawrev-20658	347	45	fails	fail	VERB
inlawrev-20658	347	46	to	to	PART
inlawrev-20658	347	47	file	file	VERB
inlawrev-20658	347	48	on	on	ADP
inlawrev-20658	347	49	time	time	NOUN
inlawrev-20658	347	50	is	be	AUX
inlawrev-20658	347	51	subject	subject	ADJ
inlawrev-20658	347	52	to	to	ADP
inlawrev-20658	347	53	late	late	ADJ
inlawrev-20658	347	54	filing	filing	NOUN
inlawrev-20658	347	55	penalty	penalty	NOUN
inlawrev-20658	347	56	that	that	PRON
inlawrev-20658	347	57	can	can	AUX
inlawrev-20658	347	58	not	not	PART
inlawrev-20658	347	59	exceed	exceed	VERB
inlawrev-20658	347	60	$	$	SYM
inlawrev-20658	347	61	1000.73	1000.73	NUM
inlawrev-20658	347	62	if	if	SCONJ
inlawrev-20658	347	63	the	the	DET
inlawrev-20658	347	64	dlgf	dlgf	NOUN
inlawrev-20658	347	65	is	be	AUX
inlawrev-20658	347	66	forced	force	VERB
inlawrev-20658	347	67	to	to	PART
inlawrev-20658	347	68	assess	assess	VERB
inlawrev-20658	347	69	the	the	DET
inlawrev-20658	347	70	value	value	NOUN
inlawrev-20658	347	71	of	of	ADP
inlawrev-20658	347	72	its	its	PRON
inlawrev-20658	347	73	property	property	NOUN
inlawrev-20658	347	74	because	because	SCONJ
inlawrev-20658	347	75	the	the	DET
inlawrev-20658	347	76	puc	puc	NOUN
inlawrev-20658	347	77	failed	fail	VERB
inlawrev-20658	347	78	to	to	PART
inlawrev-20658	347	79	file	file	VERB
inlawrev-20658	347	80	the	the	DET
inlawrev-20658	347	81	required	require	VERB
inlawrev-20658	347	82	statement	statement	NOUN
inlawrev-20658	347	83	,	,	PUNCT
inlawrev-20658	347	84	the	the	DET
inlawrev-20658	347	85	puc	puc	NOUN
inlawrev-20658	347	86	is	be	AUX
inlawrev-20658	347	87	now	now	ADV
inlawrev-20658	347	88	permitted	permit	VERB
inlawrev-20658	347	89	to	to	PART
inlawrev-20658	347	90	submit	submit	VERB
inlawrev-20658	347	91	a	a	DET
inlawrev-20658	347	92	statement	statement	NOUN
inlawrev-20658	347	93	to	to	ADP
inlawrev-20658	347	94	the	the	DET
inlawrev-20658	347	95	dlgf	dlgf	NOUN
inlawrev-20658	347	96	within	within	ADP
inlawrev-20658	347	97	one	one	NUM
inlawrev-20658	347	98	year	year	NOUN
inlawrev-20658	347	99	after	after	ADP
inlawrev-20658	347	100	that	that	DET
inlawrev-20658	347	101	assessment	assessment	NOUN
inlawrev-20658	347	102	,	,	PUNCT
inlawrev-20658	347	103	and	and	CCONJ
inlawrev-20658	347	104	the	the	DET
inlawrev-20658	347	105	dlgf	dlgf	NOUN
inlawrev-20658	347	106	may	may	AUX
inlawrev-20658	347	107	amend	amend	VERB
inlawrev-20658	347	108	its	its	PRON
inlawrev-20658	347	109	assessment	assessment	NOUN
inlawrev-20658	347	110	in	in	ADP
inlawrev-20658	347	111	reliance	reliance	NOUN
inlawrev-20658	347	112	on	on	ADP
inlawrev-20658	347	113	the	the	DET
inlawrev-20658	347	114	puc	puc	NOUN
inlawrev-20658	347	115	’s	’s	PART
inlawrev-20658	347	116	late	late	ADJ
inlawrev-20658	347	117	statement.74	statement.74	PROPN
inlawrev-20658	347	118	b.	b.	PROPN
inlawrev-20658	347	119	state	state	PROPN
inlawrev-20658	347	120	gross	gross	ADJ
inlawrev-20658	347	121	retail	retail	NOUN
inlawrev-20658	347	122	and	and	CCONJ
inlawrev-20658	347	123	use	use	VERB
inlawrev-20658	347	124	taxes	taxis	NOUN
inlawrev-20658	347	125	the	the	DET
inlawrev-20658	347	126	state	state	NOUN
inlawrev-20658	347	127	gross	gross	ADJ
inlawrev-20658	347	128	retail	retail	NOUN
inlawrev-20658	347	129	and	and	CCONJ
inlawrev-20658	347	130	use	use	VERB
inlawrev-20658	347	131	tax	tax	NOUN
inlawrev-20658	347	132	area	area	NOUN
inlawrev-20658	347	133	was	be	AUX
inlawrev-20658	347	134	fairly	fairly	ADV
inlawrev-20658	347	135	quiet	quiet	ADJ
inlawrev-20658	347	136	during	during	ADP
inlawrev-20658	347	137	2014	2014	NUM
inlawrev-20658	347	138	.	.	PUNCT
inlawrev-20658	348	1	many	many	ADJ
inlawrev-20658	348	2	of	of	ADP
inlawrev-20658	348	3	the	the	DET
inlawrev-20658	348	4	changes	change	NOUN
inlawrev-20658	348	5	dealt	deal	VERB
inlawrev-20658	348	6	with	with	ADP
inlawrev-20658	348	7	relatively	relatively	ADV
inlawrev-20658	348	8	minor	minor	ADJ
inlawrev-20658	348	9	administrative	administrative	ADJ
inlawrev-20658	348	10	matters,75	matters,75	NOUN
inlawrev-20658	348	11	or	or	CCONJ
inlawrev-20658	348	12	were	be	AUX
inlawrev-20658	348	13	technical	technical	ADJ
inlawrev-20658	348	14	corrections	correction	NOUN
inlawrev-20658	348	15	made	make	VERB
inlawrev-20658	348	16	necessary	necessary	ADJ
inlawrev-20658	348	17	by	by	ADP
inlawrev-20658	348	18	statutory	statutory	ADJ
inlawrev-20658	348	19	changes	change	NOUN
inlawrev-20658	348	20	in	in	ADP
inlawrev-20658	348	21	the	the	DET
inlawrev-20658	348	22	preceding	precede	VERB
inlawrev-20658	348	23	65	65	NUM
inlawrev-20658	348	24	.	.	PUNCT
inlawrev-20658	349	1	i	i	PRON
inlawrev-20658	349	2	d.	d.	PROPN
inlawrev-20658	349	3	66	66	NUM
inlawrev-20658	349	4	.	.	PUNCT
inlawrev-20658	350	1	i	i	PRON
inlawrev-20658	350	2	d.	d.	PROPN
inlawrev-20658	350	3	67	67	NUM
inlawrev-20658	350	4	.	.	PUNCT
inlawrev-20658	351	1	i	i	PRON
inlawrev-20658	351	2	d.	d.	PROPN
inlawrev-20658	351	3	§	§	PROPN
inlawrev-20658	351	4	3	3	NUM
inlawrev-20658	351	5	,	,	PUNCT
inlawrev-20658	351	6	2014	2014	NUM
inlawrev-20658	351	7	ind	ind	NOUN
inlawrev-20658	351	8	.	.	PUNCT
inlawrev-20658	352	1	acts	act	VERB
inlawrev-20658	352	2	at	at	ADP
inlawrev-20658	352	3	1789	1789	NUM
inlawrev-20658	352	4	-	-	SYM
inlawrev-20658	352	5	90	90	NUM
inlawrev-20658	352	6	(	(	PUNCT
inlawrev-20658	352	7	codified	codify	VERB
inlawrev-20658	352	8	at	at	ADP
inlawrev-20658	352	9	ind	ind	PROPN
inlawrev-20658	352	10	.	.	PUNCT
inlawrev-20658	353	1	code	code	PROPN
inlawrev-20658	353	2	§	§	PROPN
inlawrev-20658	353	3	6	6	NUM
inlawrev-20658	353	4	-	-	SYM
inlawrev-20658	353	5	1.1	1.1	NUM
inlawrev-20658	353	6	-	-	PUNCT
inlawrev-20658	353	7	10	10	NUM
inlawrev-20658	353	8	-	-	SYM
inlawrev-20658	353	9	46	46	NUM
inlawrev-20658	353	10	(	(	PUNCT
inlawrev-20658	353	11	2014	2014	NUM
inlawrev-20658	353	12	)	)	PUNCT
inlawrev-20658	353	13	)	)	PUNCT
inlawrev-20658	353	14	.	.	PUNCT
inlawrev-20658	354	1	68	68	NUM
inlawrev-20658	354	2	.	.	PUNCT
inlawrev-20658	355	1	i	i	PRON
inlawrev-20658	355	2	d.	d.	PROPN
inlawrev-20658	355	3	69	69	NUM
inlawrev-20658	355	4	.	.	PUNCT
inlawrev-20658	356	1	pub	pub	NOUN
inlawrev-20658	356	2	.	.	PUNCT
inlawrev-20658	357	1	l.	l.	PROPN
inlawrev-20658	357	2	no	no	INTJ
inlawrev-20658	357	3	.	.	PROPN
inlawrev-20658	358	1	166	166	NUM
inlawrev-20658	358	2	-	-	SYM
inlawrev-20658	358	3	2014	2014	NUM
inlawrev-20658	358	4	,	,	PUNCT
inlawrev-20658	358	5	§	§	PROPN
inlawrev-20658	358	6	2	2	NUM
inlawrev-20658	358	7	,	,	PUNCT
inlawrev-20658	358	8	2014	2014	NUM
inlawrev-20658	358	9	ind	ind	NOUN
inlawrev-20658	358	10	.	.	PUNCT
inlawrev-20658	359	1	acts	act	VERB
inlawrev-20658	359	2	1967	1967	NUM
inlawrev-20658	359	3	,	,	PUNCT
inlawrev-20658	359	4	1968	1968	NUM
inlawrev-20658	359	5	-	-	SYM
inlawrev-20658	359	6	77	77	NUM
inlawrev-20658	359	7	(	(	PUNCT
inlawrev-20658	359	8	amending	amend	VERB
inlawrev-20658	359	9	ind	ind	NOUN
inlawrev-20658	359	10	.	.	PUNCT
inlawrev-20658	360	1	code	code	PROPN
inlawrev-20658	360	2	§	§	PROPN
inlawrev-20658	360	3	6	6	NUM
inlawrev-20658	360	4	-	-	SYM
inlawrev-20658	360	5	1.112	1.112	NUM
inlawrev-20658	360	6	-	-	SYM
inlawrev-20658	360	7	37	37	NUM
inlawrev-20658	360	8	(	(	PUNCT
inlawrev-20658	360	9	2014	2014	NUM
inlawrev-20658	360	10	)	)	PUNCT
inlawrev-20658	360	11	)	)	PUNCT
inlawrev-20658	360	12	.	.	PUNCT
inlawrev-20658	361	1	70	70	X
inlawrev-20658	361	2	.	.	PUNCT
inlawrev-20658	362	1	i	i	PRON
inlawrev-20658	362	2	d.	d.	PROPN
inlawrev-20658	362	3	71	71	NUM
inlawrev-20658	362	4	.	.	PUNCT
inlawrev-20658	363	1	pub	pub	NOUN
inlawrev-20658	363	2	.	.	PUNCT
inlawrev-20658	364	1	l.	l.	PROPN
inlawrev-20658	364	2	no	no	INTJ
inlawrev-20658	364	3	.	.	PROPN
inlawrev-20658	365	1	183	183	NUM
inlawrev-20658	365	2	-	-	SYM
inlawrev-20658	365	3	2014	2014	NUM
inlawrev-20658	365	4	,	,	PUNCT
inlawrev-20658	365	5	§	§	PROPN
inlawrev-20658	365	6	3	3	NUM
inlawrev-20658	365	7	,	,	PUNCT
inlawrev-20658	365	8	2014	2014	NUM
inlawrev-20658	365	9	ind	ind	NOUN
inlawrev-20658	365	10	.	.	PUNCT
inlawrev-20658	366	1	acts	act	VERB
inlawrev-20658	366	2	2313	2313	NUM
inlawrev-20658	366	3	,	,	PUNCT
inlawrev-20658	366	4	2316	2316	NUM
inlawrev-20658	366	5	(	(	PUNCT
inlawrev-20658	366	6	amending	amend	VERB
inlawrev-20658	366	7	ind	ind	NOUN
inlawrev-20658	366	8	.	.	PUNCT
inlawrev-20658	367	1	code	code	PROPN
inlawrev-20658	367	2	§	§	PROPN
inlawrev-20658	367	3	6	6	NUM
inlawrev-20658	367	4	-	-	SYM
inlawrev-20658	367	5	1.1	1.1	NUM
inlawrev-20658	367	6	-	-	PUNCT
inlawrev-20658	367	7	8	8	NUM
inlawrev-20658	367	8	-	-	SYM
inlawrev-20658	367	9	19	19	NUM
inlawrev-20658	367	10	(	(	PUNCT
inlawrev-20658	367	11	2014	2014	NUM
inlawrev-20658	367	12	)	)	PUNCT
inlawrev-20658	367	13	)	)	PUNCT
inlawrev-20658	367	14	.	.	PUNCT
inlawrev-20658	368	1	72	72	NUM
inlawrev-20658	368	2	.	.	PUNCT
inlawrev-20658	369	1	i	i	PRON
inlawrev-20658	369	2	d.	d.	PROPN
inlawrev-20658	369	3	73	73	NUM
inlawrev-20658	369	4	.	.	PUNCT
inlawrev-20658	370	1	i	i	PRON
inlawrev-20658	370	2	d.	d.	PROPN
inlawrev-20658	370	3	§	§	PROPN
inlawrev-20658	370	4	4	4	NUM
inlawrev-20658	370	5	,	,	PUNCT
inlawrev-20658	370	6	2014	2014	NUM
inlawrev-20658	370	7	ind	ind	NOUN
inlawrev-20658	370	8	.	.	PUNCT
inlawrev-20658	371	1	acts	act	VERB
inlawrev-20658	371	2	at	at	ADP
inlawrev-20658	371	3	2316	2316	NUM
inlawrev-20658	371	4	-	-	SYM
inlawrev-20658	371	5	17	17	NUM
inlawrev-20658	371	6	(	(	PUNCT
inlawrev-20658	371	7	amending	amend	VERB
inlawrev-20658	371	8	ind	ind	NOUN
inlawrev-20658	371	9	.	.	PUNCT
inlawrev-20658	372	1	code	code	PROPN
inlawrev-20658	372	2	§	§	PROPN
inlawrev-20658	372	3	6	6	NUM
inlawrev-20658	372	4	-	-	SYM
inlawrev-20658	372	5	1.1	1.1	NUM
inlawrev-20658	372	6	-	-	PUNCT
inlawrev-20658	372	7	8	8	NUM
inlawrev-20658	372	8	-	-	SYM
inlawrev-20658	372	9	20	20	NUM
inlawrev-20658	372	10	(	(	PUNCT
inlawrev-20658	372	11	2014	2014	NUM
inlawrev-20658	372	12	)	)	PUNCT
inlawrev-20658	372	13	)	)	PUNCT
inlawrev-20658	372	14	.	.	PUNCT
inlawrev-20658	373	1	74	74	NUM
inlawrev-20658	373	2	.	.	PUNCT
inlawrev-20658	374	1	i	i	PRON
inlawrev-20658	374	2	d.	d.	PROPN
inlawrev-20658	374	3	§	§	PROPN
inlawrev-20658	374	4	5	5	NUM
inlawrev-20658	374	5	,	,	PUNCT
inlawrev-20658	374	6	2014	2014	NUM
inlawrev-20658	374	7	ind	ind	NOUN
inlawrev-20658	374	8	.	.	PUNCT
inlawrev-20658	375	1	acts	act	VERB
inlawrev-20658	375	2	at	at	ADP
inlawrev-20658	375	3	2317	2317	NUM
inlawrev-20658	375	4	(	(	PUNCT
inlawrev-20658	375	5	amending	amend	VERB
inlawrev-20658	375	6	ind	ind	NOUN
inlawrev-20658	375	7	.	.	PUNCT
inlawrev-20658	376	1	code	code	PROPN
inlawrev-20658	376	2	§	§	PROPN
inlawrev-20658	376	3	6	6	NUM
inlawrev-20658	376	4	-	-	SYM
inlawrev-20658	376	5	1.1	1.1	NUM
inlawrev-20658	376	6	-	-	PUNCT
inlawrev-20658	376	7	8	8	NUM
inlawrev-20658	376	8	-	-	SYM
inlawrev-20658	376	9	22	22	NUM
inlawrev-20658	376	10	(	(	PUNCT
inlawrev-20658	376	11	2014	2014	NUM
inlawrev-20658	376	12	)	)	PUNCT
inlawrev-20658	376	13	)	)	PUNCT
inlawrev-20658	376	14	.	.	PUNCT
inlawrev-20658	377	1	this	this	DET
inlawrev-20658	377	2	procedure	procedure	NOUN
inlawrev-20658	377	3	also	also	ADV
inlawrev-20658	377	4	applies	apply	VERB
inlawrev-20658	377	5	when	when	SCONJ
inlawrev-20658	377	6	the	the	DET
inlawrev-20658	377	7	dlgf	dlgf	NOUN
inlawrev-20658	377	8	has	have	AUX
inlawrev-20658	377	9	assessed	assess	VERB
inlawrev-20658	377	10	the	the	DET
inlawrev-20658	377	11	puc	puc	NOUN
inlawrev-20658	377	12	’s	’s	PART
inlawrev-20658	377	13	property	property	NOUN
inlawrev-20658	377	14	values	value	NOUN
inlawrev-20658	377	15	because	because	SCONJ
inlawrev-20658	377	16	the	the	DET
inlawrev-20658	377	17	puc	puc	NOUN
inlawrev-20658	377	18	did	do	AUX
inlawrev-20658	377	19	not	not	PART
inlawrev-20658	377	20	permit	permit	VERB
inlawrev-20658	377	21	the	the	DET
inlawrev-20658	377	22	dlgf	dlgf	NOUN
inlawrev-20658	377	23	to	to	PART
inlawrev-20658	377	24	examine	examine	VERB
inlawrev-20658	377	25	its	its	PRON
inlawrev-20658	377	26	records	record	NOUN
inlawrev-20658	377	27	or	or	CCONJ
inlawrev-20658	377	28	did	do	AUX
inlawrev-20658	377	29	not	not	PART
inlawrev-20658	377	30	comply	comply	VERB
inlawrev-20658	377	31	with	with	ADP
inlawrev-20658	377	32	a	a	DET
inlawrev-20658	377	33	dlgf	dlgf	NOUN
inlawrev-20658	377	34	summons	summon	NOUN
inlawrev-20658	377	35	.	.	PUNCT
inlawrev-20658	378	1	i	i	PRON
inlawrev-20658	378	2	d.	d.	PROPN
inlawrev-20658	378	3	75	75	NUM
inlawrev-20658	378	4	.	.	PUNCT
inlawrev-20658	379	1	pub	pub	NOUN
inlawrev-20658	379	2	.	.	PUNCT
inlawrev-20658	380	1	l.	l.	PROPN
inlawrev-20658	380	2	no	no	INTJ
inlawrev-20658	380	3	.	.	PROPN
inlawrev-20658	381	1	87	87	NUM
inlawrev-20658	381	2	-	-	SYM
inlawrev-20658	381	3	2014	2014	NUM
inlawrev-20658	381	4	,	,	PUNCT
inlawrev-20658	381	5	§	§	PROPN
inlawrev-20658	381	6	1	1	NUM
inlawrev-20658	381	7	,	,	PUNCT
inlawrev-20658	381	8	2014	2014	NUM
inlawrev-20658	381	9	ind	ind	NOUN
inlawrev-20658	381	10	.	.	PUNCT
inlawrev-20658	382	1	acts	act	VERB
inlawrev-20658	382	2	992	992	NUM
inlawrev-20658	382	3	,	,	PUNCT
inlawrev-20658	382	4	992	992	NUM
inlawrev-20658	382	5	(	(	PUNCT
inlawrev-20658	382	6	amending	amend	VERB
inlawrev-20658	382	7	ind	ind	NOUN
inlawrev-20658	382	8	.	.	PUNCT
inlawrev-20658	383	1	code	code	PROPN
inlawrev-20658	383	2	§	§	PROPN
inlawrev-20658	383	3	6	6	NUM
inlawrev-20658	383	4	-	-	SYM
inlawrev-20658	383	5	2.5	2.5	NUM
inlawrev-20658	383	6	-	-	PUNCT
inlawrev-20658	383	7	2	2	NUM
inlawrev-20658	383	8	-	-	SYM
inlawrev-20658	383	9	2	2	NUM
inlawrev-20658	383	10	(	(	PUNCT
inlawrev-20658	383	11	2014	2014	NUM
inlawrev-20658	383	12	)	)	PUNCT
inlawrev-20658	383	13	)	)	PUNCT
inlawrev-20658	384	1	(	(	PUNCT
inlawrev-20658	384	2	permitting	permit	VERB
inlawrev-20658	384	3	a	a	DET
inlawrev-20658	384	4	seller	seller	NOUN
inlawrev-20658	384	5	“	"	PUNCT
inlawrev-20658	384	6	to	to	PART
inlawrev-20658	384	7	round	round	VERB
inlawrev-20658	384	8	the	the	DET
inlawrev-20658	384	9	tax	tax	NOUN
inlawrev-20658	384	10	.	.	PUNCT
inlawrev-20658	384	11	.	.	PUNCT
inlawrev-20658	385	1	.	.	PUNCT
inlawrev-20658	386	1	on	on	ADP
inlawrev-20658	386	2	a	a	DET
inlawrev-20658	386	3	transaction	transaction	NOUN
inlawrev-20658	386	4	on	on	ADP
inlawrev-20658	386	5	an	an	DET
inlawrev-20658	386	6	item	item	NOUN
inlawrev-20658	386	7	basis	basis	NOUN
inlawrev-20658	386	8	or	or	CCONJ
inlawrev-20658	386	9	an	an	DET
inlawrev-20658	386	10	invoice	invoice	ADJ
inlawrev-20658	386	11	basis	basis	NOUN
inlawrev-20658	386	12	,	,	PUNCT
inlawrev-20658	386	13	”	"	PUNCT
inlawrev-20658	386	14	so	so	ADV
inlawrev-20658	386	15	long	long	ADV
inlawrev-20658	386	16	as	as	SCONJ
inlawrev-20658	386	17	the	the	DET
inlawrev-20658	386	18	adopted	adopted	ADJ
inlawrev-20658	386	19	rounding	round	VERB
inlawrev-20658	386	20	approach	approach	NOUN
inlawrev-20658	386	21	does	do	AUX
inlawrev-20658	386	22	not	not	PART
inlawrev-20658	386	23	“	"	PUNCT
inlawrev-20658	386	24	circumvent	circumvent	VERB
inlawrev-20658	386	25	the	the	DET
inlawrev-20658	386	26	tax	tax	NOUN
inlawrev-20658	386	27	that	that	PRON
inlawrev-20658	386	28	would	would	AUX
inlawrev-20658	386	29	otherwise	otherwise	ADV
inlawrev-20658	386	30	be	be	AUX
inlawrev-20658	386	31	imposed	impose	VERB
inlawrev-20658	386	32	on	on	ADP
inlawrev-20658	386	33	a	a	DET
inlawrev-20658	386	34	transaction	transaction	NOUN
inlawrev-20658	386	35	using	use	VERB
inlawrev-20658	386	36	an	an	DET
inlawrev-20658	386	37	invoice	invoice	ADJ
inlawrev-20658	386	38	basis	basis	NOUN
inlawrev-20658	386	39	”	"	PUNCT
inlawrev-20658	386	40	)	)	PUNCT
inlawrev-20658	386	41	.	.	PUNCT
inlawrev-20658	387	1	1464	1464	NUM
inlawrev-20658	387	2	indiana	indiana	PROPN
inlawrev-20658	387	3	law	law	PROPN
inlawrev-20658	387	4	review	review	NOUN
inlawrev-20658	388	1	[	[	X
inlawrev-20658	388	2	vol	vol	NOUN
inlawrev-20658	388	3	.	.	PUNCT
inlawrev-20658	389	1	48:1455	48:1455	NUM
inlawrev-20658	389	2	legislative	legislative	ADJ
inlawrev-20658	389	3	session.76	session.76	PROPN
inlawrev-20658	389	4	however	however	ADV
inlawrev-20658	389	5	,	,	PUNCT
inlawrev-20658	389	6	there	there	PRON
inlawrev-20658	389	7	were	be	VERB
inlawrev-20658	389	8	several	several	ADJ
inlawrev-20658	389	9	substantive	substantive	ADJ
inlawrev-20658	389	10	changes	change	NOUN
inlawrev-20658	389	11	.	.	PUNCT
inlawrev-20658	390	1	for	for	ADP
inlawrev-20658	390	2	example	example	NOUN
inlawrev-20658	390	3	,	,	PUNCT
inlawrev-20658	390	4	to	to	PART
inlawrev-20658	390	5	help	help	VERB
inlawrev-20658	390	6	improve	improve	VERB
inlawrev-20658	390	7	the	the	DET
inlawrev-20658	390	8	competitiveness	competitiveness	NOUN
inlawrev-20658	390	9	of	of	ADP
inlawrev-20658	390	10	indiana	indiana	PROPN
inlawrev-20658	390	11	auto	auto	NOUN
inlawrev-20658	390	12	dealerships	dealership	NOUN
inlawrev-20658	390	13	located	locate	VERB
inlawrev-20658	390	14	near	near	ADP
inlawrev-20658	390	15	the	the	DET
inlawrev-20658	390	16	state	state	NOUN
inlawrev-20658	390	17	’s	’s	PART
inlawrev-20658	390	18	borders	border	NOUN
inlawrev-20658	390	19	,	,	PUNCT
inlawrev-20658	390	20	the	the	DET
inlawrev-20658	390	21	ga	ga	PROPN
inlawrev-20658	390	22	set	set	VERB
inlawrev-20658	390	23	the	the	DET
inlawrev-20658	390	24	state	state	NOUN
inlawrev-20658	390	25	gross	gross	ADJ
inlawrev-20658	390	26	retail	retail	ADJ
inlawrev-20658	390	27	tax	tax	NOUN
inlawrev-20658	390	28	rate	rate	NOUN
inlawrev-20658	390	29	applicable	applicable	ADJ
inlawrev-20658	390	30	to	to	ADP
inlawrev-20658	390	31	motor	motor	NOUN
inlawrev-20658	390	32	vehicles	vehicle	NOUN
inlawrev-20658	390	33	that	that	PRON
inlawrev-20658	390	34	are	be	AUX
inlawrev-20658	390	35	purchased	purchase	VERB
inlawrev-20658	390	36	in	in	ADP
inlawrev-20658	390	37	indiana	indiana	PROPN
inlawrev-20658	390	38	at	at	ADP
inlawrev-20658	390	39	the	the	DET
inlawrev-20658	390	40	sales	sale	NOUN
inlawrev-20658	390	41	tax	tax	NOUN
inlawrev-20658	390	42	rate	rate	NOUN
inlawrev-20658	390	43	of	of	ADP
inlawrev-20658	390	44	another	another	DET
inlawrev-20658	390	45	state	state	NOUN
inlawrev-20658	390	46	or	or	CCONJ
inlawrev-20658	390	47	country	country	NOUN
inlawrev-20658	390	48	when	when	SCONJ
inlawrev-20658	390	49	the	the	DET
inlawrev-20658	390	50	purchaser	purchaser	NOUN
inlawrev-20658	390	51	intends	intend	VERB
inlawrev-20658	390	52	to	to	PART
inlawrev-20658	390	53	transport	transport	VERB
inlawrev-20658	390	54	the	the	DET
inlawrev-20658	390	55	vehicle	vehicle	NOUN
inlawrev-20658	390	56	to	to	ADP
inlawrev-20658	390	57	a	a	DET
inlawrev-20658	390	58	destination	destination	NOUN
inlawrev-20658	390	59	outside	outside	ADP
inlawrev-20658	390	60	of	of	ADP
inlawrev-20658	390	61	indiana	indiana	PROPN
inlawrev-20658	390	62	within	within	ADP
inlawrev-20658	390	63	thirty	thirty	NUM
inlawrev-20658	390	64	days	day	NOUN
inlawrev-20658	390	65	and	and	CCONJ
inlawrev-20658	390	66	to	to	PART
inlawrev-20658	390	67	title	title	VERB
inlawrev-20658	390	68	the	the	DET
inlawrev-20658	390	69	vehicle	vehicle	NOUN
inlawrev-20658	390	70	or	or	CCONJ
inlawrev-20658	390	71	register	register	VERB
inlawrev-20658	390	72	it	it	PRON
inlawrev-20658	390	73	for	for	ADP
inlawrev-20658	390	74	use	use	NOUN
inlawrev-20658	390	75	in	in	ADP
inlawrev-20658	390	76	that	that	DET
inlawrev-20658	390	77	state	state	NOUN
inlawrev-20658	390	78	or	or	CCONJ
inlawrev-20658	390	79	country.77	country.77	NOUN
inlawrev-20658	390	80	the	the	DET
inlawrev-20658	390	81	ga	ga	PROPN
inlawrev-20658	390	82	also	also	ADV
inlawrev-20658	390	83	created	create	VERB
inlawrev-20658	390	84	a	a	DET
inlawrev-20658	390	85	one	one	NUM
inlawrev-20658	390	86	-	-	PUNCT
inlawrev-20658	390	87	time	time	NOUN
inlawrev-20658	390	88	credit	credit	NOUN
inlawrev-20658	390	89	against	against	ADP
inlawrev-20658	390	90	the	the	DET
inlawrev-20658	390	91	state	state	NOUN
inlawrev-20658	390	92	gross	gross	ADJ
inlawrev-20658	390	93	retail	retail	NOUN
inlawrev-20658	390	94	or	or	CCONJ
inlawrev-20658	390	95	use	use	VERB
inlawrev-20658	390	96	tax	tax	NOUN
inlawrev-20658	390	97	for	for	ADP
inlawrev-20658	390	98	retail	retail	ADJ
inlawrev-20658	390	99	merchants	merchant	NOUN
inlawrev-20658	390	100	who	who	PRON
inlawrev-20658	390	101	sold	sell	VERB
inlawrev-20658	390	102	bulk	bulk	ADJ
inlawrev-20658	390	103	propane	propane	NOUN
inlawrev-20658	390	104	at	at	ADP
inlawrev-20658	390	105	retail	retail	NOUN
inlawrev-20658	390	106	in	in	ADP
inlawrev-20658	390	107	indiana	indiana	PROPN
inlawrev-20658	390	108	after	after	ADP
inlawrev-20658	390	109	december	december	PROPN
inlawrev-20658	390	110	31	31	NUM
inlawrev-20658	390	111	,	,	PUNCT
inlawrev-20658	390	112	2013	2013	NUM
inlawrev-20658	390	113	and	and	CCONJ
inlawrev-20658	390	114	before	before	ADP
inlawrev-20658	390	115	april	april	PROPN
inlawrev-20658	390	116	1	1	NUM
inlawrev-20658	390	117	,	,	PUNCT
inlawrev-20658	390	118	2014.78	2014.78	NUM
inlawrev-20658	390	119	the	the	DET
inlawrev-20658	390	120	short	short	ADV
inlawrev-20658	390	121	-	-	PUNCT
inlawrev-20658	390	122	lived	live	VERB
inlawrev-20658	390	123	credit	credit	NOUN
inlawrev-20658	390	124	equals	equal	VERB
inlawrev-20658	390	125	the	the	DET
inlawrev-20658	390	126	excess	excess	ADJ
inlawrev-20658	390	127	state	state	NOUN
inlawrev-20658	390	128	gross	gross	ADJ
inlawrev-20658	390	129	retail	retail	ADJ
inlawrev-20658	390	130	tax	tax	NOUN
inlawrev-20658	390	131	collected	collect	VERB
inlawrev-20658	390	132	by	by	ADP
inlawrev-20658	390	133	the	the	DET
inlawrev-20658	390	134	merchant	merchant	NOUN
inlawrev-20658	390	135	during	during	ADP
inlawrev-20658	390	136	that	that	DET
inlawrev-20658	390	137	period	period	NOUN
inlawrev-20658	390	138	from	from	ADP
inlawrev-20658	390	139	the	the	DET
inlawrev-20658	390	140	retail	retail	ADJ
inlawrev-20658	390	141	sale	sale	NOUN
inlawrev-20658	390	142	of	of	ADP
inlawrev-20658	390	143	bulk	bulk	ADJ
inlawrev-20658	390	144	propane	propane	NOUN
inlawrev-20658	390	145	over	over	ADP
inlawrev-20658	390	146	the	the	DET
inlawrev-20658	390	147	state	state	NOUN
inlawrev-20658	390	148	gross	gross	ADJ
inlawrev-20658	390	149	retail	retail	ADJ
inlawrev-20658	390	150	tax	tax	NOUN
inlawrev-20658	390	151	that	that	PRON
inlawrev-20658	390	152	would	would	AUX
inlawrev-20658	390	153	have	have	AUX
inlawrev-20658	390	154	been	be	AUX
inlawrev-20658	390	155	collected	collect	VERB
inlawrev-20658	390	156	during	during	ADP
inlawrev-20658	390	157	the	the	DET
inlawrev-20658	390	158	same	same	ADJ
inlawrev-20658	390	159	period	period	NOUN
inlawrev-20658	390	160	on	on	ADP
inlawrev-20658	390	161	those	those	DET
inlawrev-20658	390	162	sales	sale	NOUN
inlawrev-20658	390	163	if	if	SCONJ
inlawrev-20658	390	164	the	the	DET
inlawrev-20658	390	165	tax	tax	NOUN
inlawrev-20658	390	166	had	have	AUX
inlawrev-20658	390	167	been	be	AUX
inlawrev-20658	390	168	$	$	SYM
inlawrev-20658	390	169	2.50	2.50	NUM
inlawrev-20658	390	170	per	per	ADP
inlawrev-20658	390	171	gallon.79	gallon.79	NOUN
inlawrev-20658	390	172	although	although	SCONJ
inlawrev-20658	390	173	the	the	DET
inlawrev-20658	390	174	retail	retail	ADJ
inlawrev-20658	390	175	merchant	merchant	NOUN
inlawrev-20658	390	176	must	must	AUX
inlawrev-20658	390	177	pass	pass	VERB
inlawrev-20658	390	178	the	the	DET
inlawrev-20658	390	179	credit	credit	NOUN
inlawrev-20658	390	180	along	along	ADP
inlawrev-20658	390	181	to	to	ADP
inlawrev-20658	390	182	each	each	DET
inlawrev-20658	390	183	effected	effect	VERB
inlawrev-20658	390	184	customers	customer	NOUN
inlawrev-20658	390	185	as	as	ADP
inlawrev-20658	390	186	a	a	DET
inlawrev-20658	390	187	credit	credit	NOUN
inlawrev-20658	390	188	against	against	ADP
inlawrev-20658	390	189	the	the	DET
inlawrev-20658	390	190	amount	amount	NOUN
inlawrev-20658	390	191	due	due	ADJ
inlawrev-20658	390	192	on	on	ADP
inlawrev-20658	390	193	that	that	DET
inlawrev-20658	390	194	customer	customer	NOUN
inlawrev-20658	390	195	’s	’s	PART
inlawrev-20658	390	196	next	next	ADJ
inlawrev-20658	390	197	purchase	purchase	NOUN
inlawrev-20658	390	198	of	of	ADP
inlawrev-20658	390	199	bulk	bulk	ADJ
inlawrev-20658	390	200	propane	propane	NOUN
inlawrev-20658	390	201	from	from	ADP
inlawrev-20658	390	202	the	the	DET
inlawrev-20658	390	203	merchant	merchant	NOUN
inlawrev-20658	390	204	,	,	PUNCT
inlawrev-20658	390	205	the	the	DET
inlawrev-20658	390	206	merchant	merchant	NOUN
inlawrev-20658	390	207	may	may	AUX
inlawrev-20658	390	208	deduct	deduct	VERB
inlawrev-20658	390	209	and	and	CCONJ
inlawrev-20658	390	210	retain	retain	VERB
inlawrev-20658	390	211	an	an	DET
inlawrev-20658	390	212	additional	additional	ADJ
inlawrev-20658	390	213	collection	collection	NOUN
inlawrev-20658	390	214	allowance	allowance	NOUN
inlawrev-20658	390	215	equal	equal	ADJ
inlawrev-20658	390	216	to	to	ADP
inlawrev-20658	390	217	one	one	NUM
inlawrev-20658	390	218	percent	percent	NOUN
inlawrev-20658	390	219	of	of	ADP
inlawrev-20658	390	220	the	the	DET
inlawrev-20658	390	221	credit	credit	NOUN
inlawrev-20658	390	222	amount	amount	NOUN
inlawrev-20658	390	223	to	to	PART
inlawrev-20658	390	224	compensate	compensate	VERB
inlawrev-20658	390	225	the	the	DET
inlawrev-20658	390	226	merchant	merchant	NOUN
inlawrev-20658	390	227	for	for	ADP
inlawrev-20658	390	228	administering	administer	VERB
inlawrev-20658	390	229	the	the	DET
inlawrev-20658	390	230	credit.80	credit.80	NOUN
inlawrev-20658	390	231	the	the	DET
inlawrev-20658	390	232	ga	ga	PROPN
inlawrev-20658	390	233	also	also	ADV
inlawrev-20658	390	234	tweaked	tweak	VERB
inlawrev-20658	390	235	three	three	NUM
inlawrev-20658	390	236	statutory	statutory	ADJ
inlawrev-20658	390	237	provisions	provision	NOUN
inlawrev-20658	390	238	that	that	PRON
inlawrev-20658	390	239	received	receive	VERB
inlawrev-20658	390	240	greater	great	ADJ
inlawrev-20658	390	241	attention	attention	NOUN
inlawrev-20658	390	242	last	last	ADJ
inlawrev-20658	390	243	year.81	year.81	NOUN
inlawrev-20658	390	244	the	the	DET
inlawrev-20658	390	245	existing	exist	VERB
inlawrev-20658	390	246	state	state	NOUN
inlawrev-20658	390	247	gross	gross	ADJ
inlawrev-20658	390	248	retail	retail	ADJ
inlawrev-20658	390	249	tax	tax	NOUN
inlawrev-20658	390	250	exemption	exemption	NOUN
inlawrev-20658	390	251	for	for	ADP
inlawrev-20658	390	252	sales	sale	NOUN
inlawrev-20658	390	253	of	of	ADP
inlawrev-20658	390	254	tangible	tangible	ADJ
inlawrev-20658	390	255	personal	personal	ADJ
inlawrev-20658	390	256	property	property	NOUN
inlawrev-20658	390	257	in	in	ADP
inlawrev-20658	390	258	connection	connection	NOUN
inlawrev-20658	390	259	with	with	ADP
inlawrev-20658	390	260	“	"	PUNCT
inlawrev-20658	390	261	the	the	DET
inlawrev-20658	390	262	repair	repair	NOUN
inlawrev-20658	390	263	,	,	PUNCT
inlawrev-20658	390	264	maintenance	maintenance	NOUN
inlawrev-20658	390	265	,	,	PUNCT
inlawrev-20658	390	266	refurbishment	refurbishment	NOUN
inlawrev-20658	390	267	,	,	PUNCT
inlawrev-20658	390	268	remodeling	remodeling	NOUN
inlawrev-20658	390	269	,	,	PUNCT
inlawrev-20658	390	270	or	or	CCONJ
inlawrev-20658	390	271	remanufacturing	remanufacturing	NOUN
inlawrev-20658	390	272	of	of	ADP
inlawrev-20658	390	273	an	an	DET
inlawrev-20658	390	274	aircraft	aircraft	NOUN
inlawrev-20658	390	275	or	or	CCONJ
inlawrev-20658	390	276	an	an	DET
inlawrev-20658	390	277	avionics	avionic	NOUN
inlawrev-20658	390	278	system	system	NOUN
inlawrev-20658	390	279	of	of	ADP
inlawrev-20658	390	280	an	an	DET
inlawrev-20658	390	281	aircraft	aircraft	NOUN
inlawrev-20658	390	282	”	"	PUNCT
inlawrev-20658	390	283	now	now	ADV
inlawrev-20658	390	284	extends	extend	VERB
inlawrev-20658	390	285	to	to	ADP
inlawrev-20658	390	286	situations	situation	NOUN
inlawrev-20658	390	287	where	where	SCONJ
inlawrev-20658	390	288	the	the	DET
inlawrev-20658	390	289	retail	retail	ADJ
inlawrev-20658	390	290	merchant	merchant	NOUN
inlawrev-20658	390	291	(	(	PUNCT
inlawrev-20658	390	292	1	1	X
inlawrev-20658	390	293	)	)	PUNCT
inlawrev-20658	390	294	leases	lease	VERB
inlawrev-20658	390	295	a	a	DET
inlawrev-20658	390	296	maintenance	maintenance	NOUN
inlawrev-20658	390	297	facility	facility	NOUN
inlawrev-20658	390	298	at	at	ADP
inlawrev-20658	390	299	a	a	DET
inlawrev-20658	390	300	public	public	ADJ
inlawrev-20658	390	301	use	use	NOUN
inlawrev-20658	390	302	airport	airport	NOUN
inlawrev-20658	390	303	,	,	PUNCT
inlawrev-20658	390	304	(	(	PUNCT
inlawrev-20658	390	305	2	2	X
inlawrev-20658	390	306	)	)	PUNCT
inlawrev-20658	390	307	meets	meet	VERB
inlawrev-20658	390	308	the	the	DET
inlawrev-20658	390	309	airport	airport	NOUN
inlawrev-20658	390	310	owner	owner	NOUN
inlawrev-20658	390	311	’s	’s	PART
inlawrev-20658	390	312	minimum	minimum	ADJ
inlawrev-20658	390	313	standards	standard	NOUN
inlawrev-20658	390	314	for	for	ADP
inlawrev-20658	390	315	an	an	DET
inlawrev-20658	390	316	airport	airport	NOUN
inlawrev-20658	390	317	maintenance	maintenance	NOUN
inlawrev-20658	390	318	facility	facility	NOUN
inlawrev-20658	390	319	,	,	PUNCT
inlawrev-20658	390	320	and	and	CCONJ
inlawrev-20658	390	321	(	(	PUNCT
inlawrev-20658	390	322	3	3	X
inlawrev-20658	390	323	)	)	PUNCT
inlawrev-20658	390	324	employs	employ	VERB
inlawrev-20658	390	325	a	a	DET
inlawrev-20658	390	326	federal	federal	ADJ
inlawrev-20658	390	327	aviation	aviation	NOUN
inlawrev-20658	390	328	administration	administration	NOUN
inlawrev-20658	390	329	-	-	PUNCT
inlawrev-20658	390	330	certified	certify	VERB
inlawrev-20658	390	331	mechanic	mechanic	NOUN
inlawrev-20658	390	332	to	to	PART
inlawrev-20658	390	333	perform	perform	VERB
inlawrev-20658	390	334	the	the	DET
inlawrev-20658	390	335	maintenance	maintenance	NOUN
inlawrev-20658	390	336	work.82	work.82	VERB
inlawrev-20658	390	337	in	in	ADP
inlawrev-20658	390	338	addition	addition	NOUN
inlawrev-20658	390	339	,	,	PUNCT
inlawrev-20658	390	340	the	the	DET
inlawrev-20658	390	341	state	state	NOUN
inlawrev-20658	390	342	gross	gross	ADJ
inlawrev-20658	390	343	retail	retail	ADJ
inlawrev-20658	390	344	tax	tax	NOUN
inlawrev-20658	390	345	exemption	exemption	NOUN
inlawrev-20658	390	346	for	for	ADP
inlawrev-20658	390	347	blood	blood	NOUN
inlawrev-20658	390	348	glucose	glucose	NOUN
inlawrev-20658	390	349	monitoring	monitoring	NOUN
inlawrev-20658	390	350	supplies	supply	NOUN
inlawrev-20658	390	351	and	and	CCONJ
inlawrev-20658	390	352	blood	blood	NOUN
inlawrev-20658	390	353	glucose	glucose	NOUN
inlawrev-20658	390	354	meters	meter	NOUN
inlawrev-20658	390	355	only	only	ADV
inlawrev-20658	390	356	applies	apply	VERB
inlawrev-20658	390	357	when	when	SCONJ
inlawrev-20658	390	358	those	those	DET
inlawrev-20658	390	359	items	item	NOUN
inlawrev-20658	390	360	are	be	AUX
inlawrev-20658	390	361	provided	provide	VERB
inlawrev-20658	390	362	without	without	ADP
inlawrev-20658	390	363	charge	charge	NOUN
inlawrev-20658	390	364	and	and	CCONJ
inlawrev-20658	390	365	,	,	PUNCT
inlawrev-20658	390	366	in	in	ADP
inlawrev-20658	390	367	the	the	DET
inlawrev-20658	390	368	case	case	NOUN
inlawrev-20658	390	369	of	of	ADP
inlawrev-20658	390	370	blood	blood	NOUN
inlawrev-20658	390	371	glucose	glucose	NOUN
inlawrev-20658	390	372	meters	meter	NOUN
inlawrev-20658	390	373	,	,	PUNCT
inlawrev-20658	390	374	only	only	ADV
inlawrev-20658	390	375	when	when	SCONJ
inlawrev-20658	390	376	provided	provide	VERB
inlawrev-20658	390	377	by	by	ADP
inlawrev-20658	390	378	a	a	DET
inlawrev-20658	390	379	person	person	NOUN
inlawrev-20658	390	380	who	who	PRON
inlawrev-20658	390	381	primarily	primarily	ADV
inlawrev-20658	390	382	sells	sell	VERB
inlawrev-20658	390	383	the	the	DET
inlawrev-20658	390	384	meters	meter	NOUN
inlawrev-20658	390	385	for	for	ADP
inlawrev-20658	390	386	resale	resale	NOUN
inlawrev-20658	390	387	(	(	PUNCT
inlawrev-20658	390	388	i.e.	i.e.	X
inlawrev-20658	390	389	,	,	PUNCT
inlawrev-20658	390	390	a	a	DET
inlawrev-20658	390	391	non	non	ADJ
inlawrev-20658	390	392	-	-	ADJ
inlawrev-20658	390	393	retail	retail	ADJ
inlawrev-20658	390	394	seller).83	seller).83	PROPN
inlawrev-20658	390	395	in	in	ADP
inlawrev-20658	390	396	a	a	DET
inlawrev-20658	390	397	housekeeping	housekeeping	NOUN
inlawrev-20658	390	398	measure	measure	NOUN
inlawrev-20658	390	399	that	that	PRON
inlawrev-20658	390	400	was	be	AUX
inlawrev-20658	390	401	necessary	necessary	ADJ
inlawrev-20658	390	402	to	to	PART
inlawrev-20658	390	403	comport	comport	VERB
inlawrev-20658	390	404	with	with	ADP
inlawrev-20658	390	405	other	other	ADJ
inlawrev-20658	390	406	revision	revision	NOUN
inlawrev-20658	390	407	to	to	ADP
inlawrev-20658	390	408	the	the	DET
inlawrev-20658	390	409	76	76	NUM
inlawrev-20658	390	410	.	.	PUNCT
inlawrev-20658	391	1	see	see	VERB
inlawrev-20658	391	2	,	,	PUNCT
inlawrev-20658	391	3	e.g.	e.g.	ADV
inlawrev-20658	391	4	,	,	PUNCT
inlawrev-20658	391	5	pub	pub	NOUN
inlawrev-20658	391	6	.	.	PUNCT
inlawrev-20658	392	1	l.	l.	PROPN
inlawrev-20658	392	2	no	no	INTJ
inlawrev-20658	392	3	.	.	PROPN
inlawrev-20658	393	1	2	2	NUM
inlawrev-20658	393	2	-	-	SYM
inlawrev-20658	393	3	2014	2014	NUM
inlawrev-20658	393	4	,	,	PUNCT
inlawrev-20658	393	5	§	§	PROPN
inlawrev-20658	393	6	29	29	NUM
inlawrev-20658	393	7	,	,	PUNCT
inlawrev-20658	393	8	2014	2014	NUM
inlawrev-20658	393	9	ind	ind	NOUN
inlawrev-20658	393	10	.	.	PUNCT
inlawrev-20658	394	1	acts	act	VERB
inlawrev-20658	394	2	3	3	NUM
inlawrev-20658	394	3	,	,	PUNCT
inlawrev-20658	394	4	60	60	NUM
inlawrev-20658	394	5	-	-	SYM
inlawrev-20658	394	6	61	61	NUM
inlawrev-20658	394	7	(	(	PUNCT
inlawrev-20658	394	8	amending	amend	VERB
inlawrev-20658	394	9	ind	ind	NOUN
inlawrev-20658	394	10	.	.	PUNCT
inlawrev-20658	395	1	code	code	PROPN
inlawrev-20658	395	2	§	§	PROPN
inlawrev-20658	395	3	62.5	62.5	NUM
inlawrev-20658	395	4	-	-	SYM
inlawrev-20658	395	5	7	7	NUM
inlawrev-20658	395	6	-	-	SYM
inlawrev-20658	395	7	5	5	NUM
inlawrev-20658	395	8	(	(	PUNCT
inlawrev-20658	395	9	2014	2014	NUM
inlawrev-20658	395	10	)	)	PUNCT
inlawrev-20658	395	11	)	)	PUNCT
inlawrev-20658	396	1	(	(	PUNCT
inlawrev-20658	396	2	reconciling	reconcile	VERB
inlawrev-20658	396	3	two	two	NUM
inlawrev-20658	396	4	versions	version	NOUN
inlawrev-20658	396	5	of	of	ADP
inlawrev-20658	396	6	the	the	DET
inlawrev-20658	396	7	statute	statute	NOUN
inlawrev-20658	396	8	that	that	PRON
inlawrev-20658	396	9	were	be	AUX
inlawrev-20658	396	10	inadvertently	inadvertently	ADV
inlawrev-20658	396	11	created	create	VERB
inlawrev-20658	396	12	during	during	ADP
inlawrev-20658	396	13	the	the	DET
inlawrev-20658	396	14	2013	2013	NUM
inlawrev-20658	396	15	legislative	legislative	ADJ
inlawrev-20658	396	16	session	session	NOUN
inlawrev-20658	396	17	)	)	PUNCT
inlawrev-20658	396	18	.	.	PUNCT
inlawrev-20658	397	1	77	77	NUM
inlawrev-20658	397	2	.	.	PUNCT
inlawrev-20658	398	1	pub	pub	NOUN
inlawrev-20658	398	2	.	.	PUNCT
inlawrev-20658	399	1	l.	l.	PROPN
inlawrev-20658	399	2	no	no	INTJ
inlawrev-20658	399	3	.	.	PROPN
inlawrev-20658	400	1	166	166	NUM
inlawrev-20658	400	2	-	-	SYM
inlawrev-20658	400	3	2014	2014	NUM
inlawrev-20658	400	4	,	,	PUNCT
inlawrev-20658	400	5	§	§	PROPN
inlawrev-20658	400	6	9	9	NUM
inlawrev-20658	400	7	,	,	PUNCT
inlawrev-20658	400	8	2014	2014	NUM
inlawrev-20658	400	9	ind	ind	NOUN
inlawrev-20658	400	10	.	.	PUNCT
inlawrev-20658	401	1	acts	act	VERB
inlawrev-20658	401	2	1967	1967	NUM
inlawrev-20658	401	3	,	,	PUNCT
inlawrev-20658	401	4	1983	1983	NUM
inlawrev-20658	401	5	(	(	PUNCT
inlawrev-20658	401	6	codified	codify	VERB
inlawrev-20658	401	7	at	at	ADP
inlawrev-20658	401	8	ind	ind	PROPN
inlawrev-20658	401	9	.	.	PUNCT
inlawrev-20658	402	1	code	code	PROPN
inlawrev-20658	402	2	§	§	PROPN
inlawrev-20658	402	3	6	6	NUM
inlawrev-20658	402	4	-	-	SYM
inlawrev-20658	402	5	2.5	2.5	NUM
inlawrev-20658	402	6	-	-	PUNCT
inlawrev-20658	402	7	2	2	NUM
inlawrev-20658	402	8	-	-	SYM
inlawrev-20658	402	9	3	3	NUM
inlawrev-20658	402	10	(	(	PUNCT
inlawrev-20658	402	11	2014	2014	NUM
inlawrev-20658	402	12	)	)	PUNCT
inlawrev-20658	402	13	)	)	PUNCT
inlawrev-20658	402	14	.	.	PUNCT
inlawrev-20658	403	1	78	78	NUM
inlawrev-20658	403	2	.	.	PUNCT
inlawrev-20658	404	1	pub	pub	NOUN
inlawrev-20658	404	2	.	.	PUNCT
inlawrev-20658	405	1	l.	l.	PROPN
inlawrev-20658	405	2	no	no	INTJ
inlawrev-20658	405	3	.	.	PROPN
inlawrev-20658	406	1	80	80	NUM
inlawrev-20658	406	2	-	-	SYM
inlawrev-20658	406	3	2014	2014	NUM
inlawrev-20658	406	4	,	,	PUNCT
inlawrev-20658	406	5	§	§	PROPN
inlawrev-20658	406	6	8	8	NUM
inlawrev-20658	406	7	,	,	PUNCT
inlawrev-20658	406	8	2014	2014	NUM
inlawrev-20658	406	9	ind	ind	NOUN
inlawrev-20658	406	10	.	.	PUNCT
inlawrev-20658	407	1	acts	act	VERB
inlawrev-20658	407	2	945	945	NUM
inlawrev-20658	407	3	,	,	PUNCT
inlawrev-20658	407	4	957	957	NUM
inlawrev-20658	407	5	-	-	SYM
inlawrev-20658	407	6	58	58	NUM
inlawrev-20658	407	7	(	(	PUNCT
inlawrev-20658	407	8	codified	codify	VERB
inlawrev-20658	407	9	at	at	ADP
inlawrev-20658	407	10	ind	ind	PROPN
inlawrev-20658	407	11	.	.	PUNCT
inlawrev-20658	408	1	code	code	PROPN
inlawrev-20658	408	2	§	§	PROPN
inlawrev-20658	408	3	6	6	NUM
inlawrev-20658	408	4	-	-	SYM
inlawrev-20658	408	5	2.5	2.5	NUM
inlawrev-20658	408	6	-	-	SYM
inlawrev-20658	408	7	549.5	549.5	NUM
inlawrev-20658	408	8	(	(	PUNCT
inlawrev-20658	408	9	2014	2014	NUM
inlawrev-20658	408	10	)	)	PUNCT
inlawrev-20658	408	11	)	)	PUNCT
inlawrev-20658	408	12	.	.	PUNCT
inlawrev-20658	409	1	79	79	NUM
inlawrev-20658	409	2	.	.	PUNCT
inlawrev-20658	410	1	i	i	PRON
inlawrev-20658	410	2	d.	d.	PROPN
inlawrev-20658	410	3	80	80	NUM
inlawrev-20658	410	4	.	.	PUNCT
inlawrev-20658	411	1	i	i	PRON
inlawrev-20658	411	2	d.	d.	PROPN
inlawrev-20658	411	3	81	81	NUM
inlawrev-20658	411	4	.	.	PUNCT
inlawrev-20658	412	1	see	see	VERB
inlawrev-20658	412	2	jegen	jegen	PROPN
inlawrev-20658	412	3	et	et	PROPN
inlawrev-20658	412	4	al	al	PROPN
inlawrev-20658	412	5	.	.	PROPN
inlawrev-20658	412	6	,	,	PUNCT
inlawrev-20658	412	7	supra	supra	PROPN
inlawrev-20658	412	8	note	note	PROPN
inlawrev-20658	412	9	61	61	NUM
inlawrev-20658	412	10	,	,	PUNCT
inlawrev-20658	412	11	at	at	ADP
inlawrev-20658	412	12	1180	1180	NUM
inlawrev-20658	412	13	-	-	SYM
inlawrev-20658	412	14	81	81	NUM
inlawrev-20658	412	15	.	.	PUNCT
inlawrev-20658	413	1	82	82	NUM
inlawrev-20658	413	2	.	.	PUNCT
inlawrev-20658	414	1	pub	pub	NOUN
inlawrev-20658	414	2	.	.	PUNCT
inlawrev-20658	415	1	l.	l.	PROPN
inlawrev-20658	415	2	no	no	INTJ
inlawrev-20658	415	3	.	.	PROPN
inlawrev-20658	416	1	166	166	NUM
inlawrev-20658	416	2	-	-	SYM
inlawrev-20658	416	3	2014	2014	NUM
inlawrev-20658	416	4	,	,	PUNCT
inlawrev-20658	416	5	§	§	PROPN
inlawrev-20658	416	6	10	10	NUM
inlawrev-20658	416	7	,	,	PUNCT
inlawrev-20658	416	8	2014	2014	NUM
inlawrev-20658	416	9	ind	ind	NOUN
inlawrev-20658	416	10	.	.	PUNCT
inlawrev-20658	417	1	acts	act	VERB
inlawrev-20658	417	2	at	at	ADP
inlawrev-20658	417	3	1983	1983	NUM
inlawrev-20658	417	4	-	-	SYM
inlawrev-20658	417	5	84	84	NUM
inlawrev-20658	417	6	(	(	PUNCT
inlawrev-20658	417	7	amending	amend	VERB
inlawrev-20658	417	8	ind	ind	NOUN
inlawrev-20658	417	9	.	.	PUNCT
inlawrev-20658	418	1	code	code	PROPN
inlawrev-20658	418	2	§	§	PROPN
inlawrev-20658	418	3	6	6	NUM
inlawrev-20658	418	4	-	-	SYM
inlawrev-20658	418	5	2.5	2.5	NUM
inlawrev-20658	418	6	-	-	SYM
inlawrev-20658	418	7	546	546	NUM
inlawrev-20658	418	8	(	(	PUNCT
inlawrev-20658	418	9	2014	2014	NUM
inlawrev-20658	418	10	)	)	PUNCT
inlawrev-20658	418	11	)	)	PUNCT
inlawrev-20658	418	12	.	.	PUNCT
inlawrev-20658	419	1	each	each	DET
inlawrev-20658	419	2	year	year	NOUN
inlawrev-20658	419	3	,	,	PUNCT
inlawrev-20658	419	4	the	the	DET
inlawrev-20658	419	5	public	public	ADJ
inlawrev-20658	419	6	use	use	NOUN
inlawrev-20658	419	7	airport	airport	NOUN
inlawrev-20658	419	8	’s	’s	PART
inlawrev-20658	419	9	owner	owner	NOUN
inlawrev-20658	419	10	must	must	AUX
inlawrev-20658	419	11	provide	provide	VERB
inlawrev-20658	419	12	the	the	DET
inlawrev-20658	419	13	dor	dor	NOUN
inlawrev-20658	419	14	with	with	ADP
inlawrev-20658	419	15	a	a	DET
inlawrev-20658	419	16	list	list	NOUN
inlawrev-20658	419	17	of	of	ADP
inlawrev-20658	419	18	retail	retail	ADJ
inlawrev-20658	419	19	merchants	merchant	NOUN
inlawrev-20658	419	20	meeting	meet	VERB
inlawrev-20658	419	21	the	the	DET
inlawrev-20658	419	22	first	first	ADJ
inlawrev-20658	419	23	two	two	NUM
inlawrev-20658	419	24	requirements	requirement	NOUN
inlawrev-20658	419	25	.	.	PUNCT
inlawrev-20658	420	1	i	i	PRON
inlawrev-20658	420	2	d.	d.	PROPN
inlawrev-20658	420	3	83	83	NUM
inlawrev-20658	420	4	.	.	PUNCT
inlawrev-20658	421	1	pub	pub	NOUN
inlawrev-20658	421	2	.	.	PUNCT
inlawrev-20658	422	1	l.	l.	PROPN
inlawrev-20658	422	2	no	no	INTJ
inlawrev-20658	422	3	.	.	PROPN
inlawrev-20658	423	1	87	87	NUM
inlawrev-20658	423	2	-	-	SYM
inlawrev-20658	423	3	2014	2014	NUM
inlawrev-20658	423	4	,	,	PUNCT
inlawrev-20658	423	5	§	§	PROPN
inlawrev-20658	423	6	2	2	NUM
inlawrev-20658	423	7	,	,	PUNCT
inlawrev-20658	423	8	2014	2014	NUM
inlawrev-20658	423	9	ind	ind	NOUN
inlawrev-20658	423	10	.	.	PUNCT
inlawrev-20658	424	1	acts	act	VERB
inlawrev-20658	424	2	992	992	NUM
inlawrev-20658	424	3	,	,	PUNCT
inlawrev-20658	424	4	992	992	NUM
inlawrev-20658	424	5	-	-	SYM
inlawrev-20658	424	6	93	93	NUM
inlawrev-20658	424	7	(	(	PUNCT
inlawrev-20658	424	8	amending	amend	VERB
inlawrev-20658	424	9	ind	ind	NOUN
inlawrev-20658	424	10	.	.	PUNCT
inlawrev-20658	425	1	code	code	PROPN
inlawrev-20658	425	2	§	§	PROPN
inlawrev-20658	425	3	6	6	NUM
inlawrev-20658	425	4	-	-	SYM
inlawrev-20658	425	5	2.5	2.5	NUM
inlawrev-20658	425	6	-	-	SYM
inlawrev-20658	425	7	519.5	519.5	NUM
inlawrev-20658	425	8	(	(	PUNCT
inlawrev-20658	425	9	2014	2014	NUM
inlawrev-20658	425	10	)	)	PUNCT
inlawrev-20658	425	11	)	)	PUNCT
inlawrev-20658	425	12	.	.	PUNCT
inlawrev-20658	426	1	2015	2015	NUM
inlawrev-20658	426	2	]	]	PUNCT
inlawrev-20658	426	3	taxation	taxation	NOUN
inlawrev-20658	426	4	1465	1465	NUM
inlawrev-20658	426	5	indiana	indiana	PROPN
inlawrev-20658	426	6	code	code	PROPN
inlawrev-20658	426	7	,	,	PUNCT
inlawrev-20658	426	8	the	the	DET
inlawrev-20658	426	9	exemption	exemption	NOUN
inlawrev-20658	426	10	for	for	ADP
inlawrev-20658	426	11	sales	sale	NOUN
inlawrev-20658	426	12	of	of	ADP
inlawrev-20658	426	13	alternative	alternative	ADJ
inlawrev-20658	426	14	fuel	fuel	NOUN
inlawrev-20658	426	15	for	for	ADP
inlawrev-20658	426	16	use	use	NOUN
inlawrev-20658	426	17	in	in	ADP
inlawrev-20658	426	18	public	public	ADJ
inlawrev-20658	426	19	transportation	transportation	NOUN
inlawrev-20658	426	20	motor	motor	NOUN
inlawrev-20658	426	21	vehicles	vehicle	NOUN
inlawrev-20658	426	22	was	be	AUX
inlawrev-20658	426	23	revised	revise	VERB
inlawrev-20658	426	24	to	to	PART
inlawrev-20658	426	25	exempt	exempt	VERB
inlawrev-20658	426	26	“	"	PUNCT
inlawrev-20658	426	27	natural	natural	ADJ
inlawrev-20658	426	28	gas	gas	NOUN
inlawrev-20658	426	29	products	product	NOUN
inlawrev-20658	426	30	”	"	PUNCT
inlawrev-20658	426	31	sales	sale	NOUN
inlawrev-20658	426	32	instead.84	instead.84	PROPN
inlawrev-20658	426	33	c.	c.	PROPN
inlawrev-20658	426	34	state	state	NOUN
inlawrev-20658	426	35	income	income	NOUN
inlawrev-20658	426	36	taxes	taxis	NOUN
inlawrev-20658	426	37	in	in	ADP
inlawrev-20658	426	38	2014	2014	NUM
inlawrev-20658	426	39	,	,	PUNCT
inlawrev-20658	426	40	the	the	DET
inlawrev-20658	426	41	ga	ga	PROPN
inlawrev-20658	426	42	reduced	reduce	VERB
inlawrev-20658	426	43	the	the	DET
inlawrev-20658	426	44	state	state	NOUN
inlawrev-20658	426	45	income	income	NOUN
inlawrev-20658	426	46	tax	tax	NOUN
inlawrev-20658	426	47	burden	burden	NOUN
inlawrev-20658	426	48	on	on	ADP
inlawrev-20658	426	49	corporations	corporation	NOUN
inlawrev-20658	426	50	by	by	ADP
inlawrev-20658	426	51	installing	instal	VERB
inlawrev-20658	426	52	a	a	DET
inlawrev-20658	426	53	tax	tax	NOUN
inlawrev-20658	426	54	rate	rate	NOUN
inlawrev-20658	426	55	reduction	reduction	NOUN
inlawrev-20658	426	56	schedule	schedule	NOUN
inlawrev-20658	426	57	that	that	PRON
inlawrev-20658	426	58	will	will	AUX
inlawrev-20658	426	59	gradually	gradually	ADV
inlawrev-20658	426	60	lower	lower	VERB
inlawrev-20658	426	61	the	the	DET
inlawrev-20658	426	62	tax	tax	NOUN
inlawrev-20658	426	63	rate	rate	NOUN
inlawrev-20658	426	64	from	from	ADP
inlawrev-20658	426	65	2016	2016	NUM
inlawrev-20658	426	66	through	through	ADP
inlawrev-20658	426	67	2021.85	2021.85	NUM
inlawrev-20658	426	68	specifically	specifically	ADV
inlawrev-20658	426	69	,	,	PUNCT
inlawrev-20658	426	70	the	the	DET
inlawrev-20658	426	71	income	income	NOUN
inlawrev-20658	426	72	tax	tax	NOUN
inlawrev-20658	426	73	rate	rate	NOUN
inlawrev-20658	426	74	on	on	ADP
inlawrev-20658	426	75	corporations	corporation	NOUN
inlawrev-20658	426	76	will	will	AUX
inlawrev-20658	426	77	be	be	AUX
inlawrev-20658	426	78	6.5	6.5	NUM
inlawrev-20658	426	79	%	%	NOUN
inlawrev-20658	426	80	for	for	ADP
inlawrev-20658	426	81	taxable	taxable	ADJ
inlawrev-20658	426	82	years	year	NOUN
inlawrev-20658	426	83	beginning	begin	VERB
inlawrev-20658	426	84	after	after	ADP
inlawrev-20658	426	85	june	june	PROPN
inlawrev-20658	426	86	30	30	NUM
inlawrev-20658	426	87	,	,	PUNCT
inlawrev-20658	426	88	2015	2015	NUM
inlawrev-20658	426	89	and	and	CCONJ
inlawrev-20658	426	90	before	before	ADP
inlawrev-20658	426	91	july	july	PROPN
inlawrev-20658	426	92	1	1	NUM
inlawrev-20658	426	93	,	,	PUNCT
inlawrev-20658	426	94	2016	2016	NUM
inlawrev-20658	426	95	;	;	PUNCT
inlawrev-20658	426	96	6.25	6.25	NUM
inlawrev-20658	426	97	%	%	NOUN
inlawrev-20658	426	98	for	for	ADP
inlawrev-20658	426	99	taxable	taxable	ADJ
inlawrev-20658	426	100	years	year	NOUN
inlawrev-20658	426	101	beginning	begin	VERB
inlawrev-20658	426	102	after	after	ADP
inlawrev-20658	426	103	june	june	PROPN
inlawrev-20658	426	104	30	30	NUM
inlawrev-20658	426	105	,	,	PUNCT
inlawrev-20658	426	106	2016	2016	NUM
inlawrev-20658	426	107	and	and	CCONJ
inlawrev-20658	426	108	before	before	ADP
inlawrev-20658	426	109	july	july	PROPN
inlawrev-20658	426	110	1	1	NUM
inlawrev-20658	426	111	,	,	PUNCT
inlawrev-20658	426	112	2017	2017	NUM
inlawrev-20658	426	113	;	;	PUNCT
inlawrev-20658	426	114	6.0	6.0	NUM
inlawrev-20658	426	115	%	%	NOUN
inlawrev-20658	426	116	for	for	ADP
inlawrev-20658	426	117	taxable	taxable	ADJ
inlawrev-20658	426	118	years	year	NOUN
inlawrev-20658	426	119	beginning	begin	VERB
inlawrev-20658	426	120	after	after	ADP
inlawrev-20658	426	121	june	june	PROPN
inlawrev-20658	426	122	30	30	NUM
inlawrev-20658	426	123	,	,	PUNCT
inlawrev-20658	426	124	2017	2017	NUM
inlawrev-20658	426	125	and	and	CCONJ
inlawrev-20658	426	126	before	before	ADP
inlawrev-20658	426	127	july	july	PROPN
inlawrev-20658	426	128	1	1	NUM
inlawrev-20658	426	129	,	,	PUNCT
inlawrev-20658	426	130	2018	2018	NUM
inlawrev-20658	426	131	;	;	PUNCT
inlawrev-20658	426	132	5.75	5.75	NUM
inlawrev-20658	426	133	%	%	NOUN
inlawrev-20658	426	134	for	for	ADP
inlawrev-20658	426	135	taxable	taxable	ADJ
inlawrev-20658	426	136	years	year	NOUN
inlawrev-20658	426	137	beginning	begin	VERB
inlawrev-20658	426	138	after	after	ADP
inlawrev-20658	426	139	june	june	PROPN
inlawrev-20658	426	140	30	30	NUM
inlawrev-20658	426	141	,	,	PUNCT
inlawrev-20658	426	142	2018	2018	NUM
inlawrev-20658	426	143	and	and	CCONJ
inlawrev-20658	426	144	before	before	ADP
inlawrev-20658	426	145	july	july	PROPN
inlawrev-20658	426	146	1	1	NUM
inlawrev-20658	426	147	,	,	PUNCT
inlawrev-20658	426	148	2019	2019	NUM
inlawrev-20658	426	149	;	;	PUNCT
inlawrev-20658	426	150	5.5	5.5	NUM
inlawrev-20658	426	151	%	%	NOUN
inlawrev-20658	426	152	for	for	ADP
inlawrev-20658	426	153	taxable	taxable	ADJ
inlawrev-20658	426	154	years	year	NOUN
inlawrev-20658	426	155	beginning	begin	VERB
inlawrev-20658	426	156	after	after	ADP
inlawrev-20658	426	157	june	june	PROPN
inlawrev-20658	426	158	30	30	NUM
inlawrev-20658	426	159	,	,	PUNCT
inlawrev-20658	426	160	2019	2019	NUM
inlawrev-20658	426	161	and	and	CCONJ
inlawrev-20658	426	162	before	before	ADP
inlawrev-20658	426	163	july	july	PROPN
inlawrev-20658	426	164	1	1	NUM
inlawrev-20658	426	165	,	,	PUNCT
inlawrev-20658	426	166	2020	2020	NUM
inlawrev-20658	426	167	;	;	PUNCT
inlawrev-20658	426	168	5.25	5.25	NUM
inlawrev-20658	426	169	%	%	NOUN
inlawrev-20658	426	170	for	for	ADP
inlawrev-20658	426	171	taxable	taxable	ADJ
inlawrev-20658	426	172	years	year	NOUN
inlawrev-20658	426	173	beginning	begin	VERB
inlawrev-20658	426	174	after	after	ADP
inlawrev-20658	426	175	june	june	PROPN
inlawrev-20658	426	176	30	30	NUM
inlawrev-20658	426	177	,	,	PUNCT
inlawrev-20658	426	178	2020	2020	NUM
inlawrev-20658	426	179	and	and	CCONJ
inlawrev-20658	426	180	before	before	ADP
inlawrev-20658	426	181	july	july	PROPN
inlawrev-20658	426	182	1	1	NUM
inlawrev-20658	426	183	,	,	PUNCT
inlawrev-20658	426	184	2021	2021	NUM
inlawrev-20658	426	185	;	;	PUNCT
inlawrev-20658	426	186	and	and	CCONJ
inlawrev-20658	426	187	finally	finally	ADV
inlawrev-20658	426	188	4.9	4.9	NUM
inlawrev-20658	426	189	%	%	NOUN
inlawrev-20658	426	190	for	for	ADP
inlawrev-20658	426	191	taxable	taxable	ADJ
inlawrev-20658	426	192	years	year	NOUN
inlawrev-20658	426	193	beginning	begin	VERB
inlawrev-20658	426	194	after	after	ADP
inlawrev-20658	426	195	june	june	PROPN
inlawrev-20658	426	196	30	30	NUM
inlawrev-20658	426	197	,	,	PUNCT
inlawrev-20658	426	198	2021.86	2021.86	NUM
inlawrev-20658	426	199	the	the	DET
inlawrev-20658	426	200	ga	ga	NOUN
inlawrev-20658	426	201	created	create	VERB
inlawrev-20658	426	202	three	three	NUM
inlawrev-20658	426	203	new	new	ADJ
inlawrev-20658	426	204	adjusted	adjust	VERB
inlawrev-20658	426	205	gross	gross	ADJ
inlawrev-20658	426	206	income	income	NOUN
inlawrev-20658	426	207	exemptions	exemption	NOUN
inlawrev-20658	426	208	.	.	PUNCT
inlawrev-20658	427	1	first	first	ADV
inlawrev-20658	427	2	,	,	PUNCT
inlawrev-20658	427	3	olympic	olympic	ADJ
inlawrev-20658	427	4	medals	medal	NOUN
inlawrev-20658	427	5	,	,	PUNCT
inlawrev-20658	427	6	and	and	CCONJ
inlawrev-20658	427	7	any	any	DET
inlawrev-20658	427	8	accompanying	accompany	VERB
inlawrev-20658	427	9	prize	prize	NOUN
inlawrev-20658	427	10	money	money	NOUN
inlawrev-20658	427	11	from	from	ADP
inlawrev-20658	427	12	the	the	DET
inlawrev-20658	427	13	united	united	PROPN
inlawrev-20658	427	14	states	states	PROPN
inlawrev-20658	427	15	olympic	olympic	PROPN
inlawrev-20658	427	16	committee	committee	PROPN
inlawrev-20658	427	17	,	,	PUNCT
inlawrev-20658	427	18	are	be	AUX
inlawrev-20658	427	19	now	now	ADV
inlawrev-20658	427	20	exempt	exempt	ADJ
inlawrev-20658	427	21	from	from	ADP
inlawrev-20658	427	22	the	the	DET
inlawrev-20658	427	23	adjusted	adjust	VERB
inlawrev-20658	427	24	gross	gross	ADJ
inlawrev-20658	427	25	income	income	NOUN
inlawrev-20658	427	26	tax.87	tax.87	VERB
inlawrev-20658	427	27	second	second	ADV
inlawrev-20658	427	28	,	,	PUNCT
inlawrev-20658	427	29	from	from	ADP
inlawrev-20658	427	30	january	january	PROPN
inlawrev-20658	427	31	1	1	NUM
inlawrev-20658	427	32	,	,	PUNCT
inlawrev-20658	427	33	2014	2014	NUM
inlawrev-20658	427	34	through	through	ADP
inlawrev-20658	427	35	december	december	PROPN
inlawrev-20658	427	36	31	31	NUM
inlawrev-20658	427	37	,	,	PUNCT
inlawrev-20658	427	38	2015	2015	NUM
inlawrev-20658	427	39	,	,	PUNCT
inlawrev-20658	427	40	out	out	ADV
inlawrev-20658	427	41	-	-	PUNCT
inlawrev-20658	427	42	of	of	ADP
inlawrev-20658	427	43	-	-	PUNCT
inlawrev-20658	427	44	state	state	NOUN
inlawrev-20658	427	45	entities	entity	NOUN
inlawrev-20658	427	46	that	that	PRON
inlawrev-20658	427	47	contract	contract	VERB
inlawrev-20658	427	48	with	with	ADP
inlawrev-20658	427	49	an	an	DET
inlawrev-20658	427	50	unrelated	unrelated	ADJ
inlawrev-20658	427	51	“	"	PUNCT
inlawrev-20658	427	52	qualified	qualified	ADJ
inlawrev-20658	427	53	third	third	ADJ
inlawrev-20658	427	54	party	party	NOUN
inlawrev-20658	427	55	logistics	logistic	NOUN
inlawrev-20658	427	56	provider	provider	NOUN
inlawrev-20658	427	57	”	"	PUNCT
inlawrev-20658	427	58	to	to	PART
inlawrev-20658	427	59	obtain	obtain	VERB
inlawrev-20658	427	60	“	"	PUNCT
inlawrev-20658	427	61	warehousing	warehousing	NOUN
inlawrev-20658	427	62	,	,	PUNCT
inlawrev-20658	427	63	management	management	NOUN
inlawrev-20658	427	64	,	,	PUNCT
inlawrev-20658	427	65	distribution	distribution	NOUN
inlawrev-20658	427	66	,	,	PUNCT
inlawrev-20658	427	67	transportation	transportation	NOUN
inlawrev-20658	427	68	,	,	PUNCT
inlawrev-20658	427	69	or	or	CCONJ
inlawrev-20658	427	70	other	other	ADJ
inlawrev-20658	427	71	services	service	NOUN
inlawrev-20658	427	72	”	"	PUNCT
inlawrev-20658	427	73	in	in	ADP
inlawrev-20658	427	74	connection	connection	NOUN
inlawrev-20658	427	75	with	with	ADP
inlawrev-20658	427	76	legend	legend	NOUN
inlawrev-20658	427	77	drugs	drug	NOUN
inlawrev-20658	427	78	will	will	AUX
inlawrev-20658	427	79	not	not	PART
inlawrev-20658	427	80	have	have	VERB
inlawrev-20658	427	81	indiana	indiana	PROPN
inlawrev-20658	427	82	-	-	PUNCT
inlawrev-20658	427	83	sourced	source	VERB
inlawrev-20658	427	84	adjusted	adjust	VERB
inlawrev-20658	427	85	gross	gross	ADJ
inlawrev-20658	427	86	income	income	NOUN
inlawrev-20658	427	87	solely	solely	ADV
inlawrev-20658	427	88	because	because	SCONJ
inlawrev-20658	427	89	of	of	ADP
inlawrev-20658	427	90	the	the	DET
inlawrev-20658	427	91	logistics	logistic	NOUN
inlawrev-20658	427	92	provider	provider	NOUN
inlawrev-20658	427	93	’s	’s	PART
inlawrev-20658	427	94	activities	activity	NOUN
inlawrev-20658	427	95	within	within	ADP
inlawrev-20658	427	96	indiana.88	indiana.88	PROPN
inlawrev-20658	427	97	finally	finally	ADV
inlawrev-20658	427	98	,	,	PUNCT
inlawrev-20658	427	99	the	the	DET
inlawrev-20658	427	100	ga	ga	PROPN
inlawrev-20658	427	101	retroactively	retroactively	ADV
inlawrev-20658	427	102	exempted	exempt	VERB
inlawrev-20658	427	103	captive	captive	ADJ
inlawrev-20658	427	104	insurers	insurer	NOUN
inlawrev-20658	427	105	from	from	ADP
inlawrev-20658	427	106	state	state	NOUN
inlawrev-20658	427	107	income	income	NOUN
inlawrev-20658	427	108	tax	tax	NOUN
inlawrev-20658	427	109	starting	start	VERB
inlawrev-20658	427	110	on	on	ADP
inlawrev-20658	427	111	january	january	PROPN
inlawrev-20658	427	112	1	1	NUM
inlawrev-20658	427	113	,	,	PUNCT
inlawrev-20658	427	114	2013.89	2013.89	NUM
inlawrev-20658	427	115	beginning	begin	VERB
inlawrev-20658	427	116	on	on	ADP
inlawrev-20658	427	117	january	january	PROPN
inlawrev-20658	427	118	1	1	NUM
inlawrev-20658	427	119	,	,	PUNCT
inlawrev-20658	427	120	2015	2015	NUM
inlawrev-20658	427	121	,	,	PUNCT
inlawrev-20658	427	122	indiana	indiana	PROPN
inlawrev-20658	427	123	taxpayers	taxpayer	NOUN
inlawrev-20658	427	124	may	may	AUX
inlawrev-20658	427	125	claim	claim	VERB
inlawrev-20658	427	126	an	an	DET
inlawrev-20658	427	127	indiana	indiana	PROPN
inlawrev-20658	427	128	version	version	NOUN
inlawrev-20658	427	129	of	of	ADP
inlawrev-20658	427	130	the	the	DET
inlawrev-20658	427	131	federal	federal	ADJ
inlawrev-20658	427	132	credit	credit	NOUN
inlawrev-20658	427	133	for	for	ADP
inlawrev-20658	427	134	adoption	adoption	NOUN
inlawrev-20658	427	135	expenses.90	expenses.90	ADV
inlawrev-20658	427	136	the	the	DET
inlawrev-20658	427	137	indiana	indiana	PROPN
inlawrev-20658	427	138	credit	credit	NOUN
inlawrev-20658	427	139	against	against	ADP
inlawrev-20658	427	140	the	the	DET
inlawrev-20658	427	141	tax	tax	NOUN
inlawrev-20658	427	142	imposed	impose	VERB
inlawrev-20658	427	143	on	on	ADP
inlawrev-20658	427	144	adjusted	adjust	VERB
inlawrev-20658	427	145	gross	gross	ADJ
inlawrev-20658	427	146	income	income	NOUN
inlawrev-20658	427	147	is	be	AUX
inlawrev-20658	427	148	limited	limit	VERB
inlawrev-20658	427	149	to	to	ADP
inlawrev-20658	427	150	the	the	DET
inlawrev-20658	427	151	lesser	less	ADJ
inlawrev-20658	427	152	of	of	ADP
inlawrev-20658	427	153	ten	ten	NUM
inlawrev-20658	427	154	percent	percent	NOUN
inlawrev-20658	427	155	of	of	ADP
inlawrev-20658	427	156	the	the	DET
inlawrev-20658	427	157	federal	federal	ADJ
inlawrev-20658	427	158	credit	credit	NOUN
inlawrev-20658	427	159	or	or	CCONJ
inlawrev-20658	427	160	$	$	SYM
inlawrev-20658	427	161	1000	1000	NUM
inlawrev-20658	427	162	,	,	PUNCT
inlawrev-20658	427	163	subject	subject	ADJ
inlawrev-20658	427	164	to	to	ADP
inlawrev-20658	427	165	the	the	DET
inlawrev-20658	427	166	additional	additional	ADJ
inlawrev-20658	427	167	limitation	limitation	NOUN
inlawrev-20658	427	168	that	that	PRON
inlawrev-20658	427	169	the	the	DET
inlawrev-20658	427	170	credit	credit	NOUN
inlawrev-20658	427	171	84	84	NUM
inlawrev-20658	427	172	.	.	PUNCT
inlawrev-20658	428	1	pub	pub	NOUN
inlawrev-20658	428	2	.	.	PUNCT
inlawrev-20658	429	1	l.	l.	PROPN
inlawrev-20658	429	2	no	no	INTJ
inlawrev-20658	429	3	.	.	PROPN
inlawrev-20658	430	1	226	226	NUM
inlawrev-20658	430	2	-	-	PUNCT
inlawrev-20658	430	3	2014(ts	2014(ts	NUM
inlawrev-20658	430	4	)	)	PUNCT
inlawrev-20658	430	5	,	,	PUNCT
inlawrev-20658	430	6	§	§	PROPN
inlawrev-20658	430	7	1	1	NUM
inlawrev-20658	430	8	,	,	PUNCT
inlawrev-20658	430	9	2014	2014	NUM
inlawrev-20658	430	10	ind	ind	NOUN
inlawrev-20658	430	11	.	.	PUNCT
inlawrev-20658	431	1	acts	act	VERB
inlawrev-20658	431	2	2925	2925	NUM
inlawrev-20658	431	3	,	,	PUNCT
inlawrev-20658	431	4	2925	2925	NUM
inlawrev-20658	431	5	(	(	PUNCT
inlawrev-20658	431	6	amending	amend	VERB
inlawrev-20658	431	7	ind	ind	NOUN
inlawrev-20658	431	8	.	.	PUNCT
inlawrev-20658	432	1	code	code	PROPN
inlawrev-20658	432	2	§	§	PROPN
inlawrev-20658	432	3	6	6	NUM
inlawrev-20658	432	4	-	-	SYM
inlawrev-20658	432	5	2.55	2.55	NUM
inlawrev-20658	432	6	-	-	NUM
inlawrev-20658	432	7	27	27	NUM
inlawrev-20658	432	8	(	(	PUNCT
inlawrev-20658	432	9	2014	2014	NUM
inlawrev-20658	432	10	)	)	PUNCT
inlawrev-20658	432	11	)	)	PUNCT
inlawrev-20658	433	1	;	;	PUNCT
inlawrev-20658	433	2	see	see	VERB
inlawrev-20658	433	3	infra	infra	NOUN
inlawrev-20658	433	4	notes	note	VERB
inlawrev-20658	433	5	131	131	NUM
inlawrev-20658	433	6	-	-	SYM
inlawrev-20658	433	7	42	42	NUM
inlawrev-20658	433	8	and	and	CCONJ
inlawrev-20658	433	9	accompanying	accompany	VERB
inlawrev-20658	433	10	text	text	NOUN
inlawrev-20658	433	11	(	(	PUNCT
inlawrev-20658	433	12	discussing	discuss	VERB
inlawrev-20658	433	13	changes	change	NOUN
inlawrev-20658	433	14	to	to	ADP
inlawrev-20658	433	15	indiana	indiana	PROPN
inlawrev-20658	433	16	’s	’s	PART
inlawrev-20658	433	17	motor	motor	PROPN
inlawrev-20658	433	18	fuel	fuel	NOUN
inlawrev-20658	433	19	excise	excise	NOUN
inlawrev-20658	433	20	taxes	taxis	NOUN
inlawrev-20658	433	21	dealing	deal	VERB
inlawrev-20658	433	22	with	with	ADP
inlawrev-20658	433	23	alternative	alternative	ADJ
inlawrev-20658	433	24	fuel	fuel	NOUN
inlawrev-20658	433	25	and	and	CCONJ
inlawrev-20658	433	26	natural	natural	ADJ
inlawrev-20658	433	27	gas	gas	NOUN
inlawrev-20658	433	28	products	product	NOUN
inlawrev-20658	433	29	)	)	PUNCT
inlawrev-20658	433	30	.	.	PUNCT
inlawrev-20658	434	1	85	85	NUM
inlawrev-20658	434	2	.	.	PUNCT
inlawrev-20658	435	1	pub	pub	NOUN
inlawrev-20658	435	2	.	.	PUNCT
inlawrev-20658	436	1	l.	l.	PROPN
inlawrev-20658	436	2	no	no	INTJ
inlawrev-20658	436	3	.	.	PROPN
inlawrev-20658	437	1	80	80	NUM
inlawrev-20658	437	2	-	-	SYM
inlawrev-20658	437	3	2014	2014	NUM
inlawrev-20658	437	4	,	,	PUNCT
inlawrev-20658	437	5	§	§	PROPN
inlawrev-20658	437	6	9	9	NUM
inlawrev-20658	437	7	,	,	PUNCT
inlawrev-20658	437	8	2014	2014	NUM
inlawrev-20658	437	9	ind	ind	NOUN
inlawrev-20658	437	10	.	.	PUNCT
inlawrev-20658	438	1	acts	act	VERB
inlawrev-20658	438	2	at	at	ADP
inlawrev-20658	438	3	958	958	NUM
inlawrev-20658	438	4	-	-	SYM
inlawrev-20658	438	5	59	59	NUM
inlawrev-20658	438	6	(	(	PUNCT
inlawrev-20658	438	7	amending	amend	VERB
inlawrev-20658	438	8	ind	ind	NOUN
inlawrev-20658	438	9	.	.	PUNCT
inlawrev-20658	439	1	code	code	PROPN
inlawrev-20658	439	2	§	§	PROPN
inlawrev-20658	439	3	6	6	NUM
inlawrev-20658	439	4	-	-	SYM
inlawrev-20658	439	5	3	3	NUM
inlawrev-20658	439	6	-	-	PUNCT
inlawrev-20658	439	7	2	2	NUM
inlawrev-20658	439	8	-	-	SYM
inlawrev-20658	439	9	1	1	NUM
inlawrev-20658	439	10	(	(	PUNCT
inlawrev-20658	439	11	2014	2014	NUM
inlawrev-20658	439	12	)	)	PUNCT
inlawrev-20658	439	13	)	)	PUNCT
inlawrev-20658	439	14	.	.	PUNCT
inlawrev-20658	440	1	86	86	NUM
inlawrev-20658	440	2	.	.	PUNCT
inlawrev-20658	441	1	i	i	PRON
inlawrev-20658	441	2	d.	d.	PROPN
inlawrev-20658	441	3	87	87	NUM
inlawrev-20658	441	4	.	.	PUNCT
inlawrev-20658	442	1	pub	pub	NOUN
inlawrev-20658	442	2	.	.	PUNCT
inlawrev-20658	443	1	l.	l.	PROPN
inlawrev-20658	443	2	no	no	INTJ
inlawrev-20658	443	3	.	.	PROPN
inlawrev-20658	444	1	87	87	NUM
inlawrev-20658	444	2	-	-	SYM
inlawrev-20658	444	3	2014	2014	NUM
inlawrev-20658	444	4	,	,	PUNCT
inlawrev-20658	444	5	§	§	PROPN
inlawrev-20658	444	6	3	3	NUM
inlawrev-20658	444	7	,	,	PUNCT
inlawrev-20658	444	8	2014	2014	NUM
inlawrev-20658	444	9	ind	ind	NOUN
inlawrev-20658	444	10	.	.	PUNCT
inlawrev-20658	445	1	acts	act	VERB
inlawrev-20658	445	2	993	993	NUM
inlawrev-20658	445	3	,	,	PUNCT
inlawrev-20658	445	4	993	993	NUM
inlawrev-20658	445	5	(	(	PUNCT
inlawrev-20658	445	6	codified	codify	VERB
inlawrev-20658	445	7	at	at	ADP
inlawrev-20658	445	8	ind	ind	PROPN
inlawrev-20658	445	9	.	.	PUNCT
inlawrev-20658	446	1	code	code	PROPN
inlawrev-20658	446	2	§	§	PROPN
inlawrev-20658	446	3	6	6	NUM
inlawrev-20658	446	4	-	-	SYM
inlawrev-20658	446	5	3	3	NUM
inlawrev-20658	446	6	-	-	PUNCT
inlawrev-20658	446	7	2	2	NUM
inlawrev-20658	446	8	-	-	SYM
inlawrev-20658	446	9	24	24	NUM
inlawrev-20658	446	10	(	(	PUNCT
inlawrev-20658	446	11	2014	2014	NUM
inlawrev-20658	446	12	)	)	PUNCT
inlawrev-20658	446	13	)	)	PUNCT
inlawrev-20658	446	14	.	.	PUNCT
inlawrev-20658	447	1	88	88	NUM
inlawrev-20658	447	2	.	.	PUNCT
inlawrev-20658	448	1	pub	pub	NOUN
inlawrev-20658	448	2	.	.	PUNCT
inlawrev-20658	449	1	l.	l.	PROPN
inlawrev-20658	449	2	no	no	INTJ
inlawrev-20658	449	3	.	.	PROPN
inlawrev-20658	450	1	190	190	NUM
inlawrev-20658	450	2	-	-	SYM
inlawrev-20658	450	3	2014	2014	NUM
inlawrev-20658	450	4	,	,	PUNCT
inlawrev-20658	450	5	§	§	PROPN
inlawrev-20658	450	6	13	13	NUM
inlawrev-20658	450	7	,	,	PUNCT
inlawrev-20658	450	8	2014	2014	NUM
inlawrev-20658	450	9	ind	ind	NOUN
inlawrev-20658	450	10	.	.	PUNCT
inlawrev-20658	451	1	acts	act	VERB
inlawrev-20658	451	2	2402	2402	NUM
inlawrev-20658	451	3	,	,	PUNCT
inlawrev-20658	451	4	2411	2411	NUM
inlawrev-20658	451	5	-	-	SYM
inlawrev-20658	451	6	12	12	NUM
inlawrev-20658	451	7	(	(	PUNCT
inlawrev-20658	451	8	codified	codify	VERB
inlawrev-20658	451	9	at	at	ADP
inlawrev-20658	451	10	ind	ind	PROPN
inlawrev-20658	451	11	.	.	PUNCT
inlawrev-20658	452	1	code	code	PROPN
inlawrev-20658	452	2	§	§	PROPN
inlawrev-20658	452	3	6	6	NUM
inlawrev-20658	452	4	-	-	SYM
inlawrev-20658	452	5	32	32	NUM
inlawrev-20658	452	6	-	-	SYM
inlawrev-20658	452	7	2.1	2.1	NUM
inlawrev-20658	452	8	(	(	PUNCT
inlawrev-20658	452	9	2014	2014	NUM
inlawrev-20658	452	10	)	)	PUNCT
inlawrev-20658	452	11	)	)	PUNCT
inlawrev-20658	452	12	.	.	PUNCT
inlawrev-20658	453	1	89	89	NUM
inlawrev-20658	453	2	.	.	PUNCT
inlawrev-20658	454	1	pub	pub	NOUN
inlawrev-20658	454	2	.	.	PUNCT
inlawrev-20658	455	1	l.	l.	PROPN
inlawrev-20658	455	2	no	no	INTJ
inlawrev-20658	455	3	.	.	PROPN
inlawrev-20658	456	1	129	129	NUM
inlawrev-20658	456	2	-	-	SYM
inlawrev-20658	456	3	2014	2014	NUM
inlawrev-20658	456	4	,	,	PUNCT
inlawrev-20658	456	5	§	§	PROPN
inlawrev-20658	456	6	1	1	NUM
inlawrev-20658	456	7	,	,	PUNCT
inlawrev-20658	456	8	2014	2014	NUM
inlawrev-20658	456	9	ind	ind	NOUN
inlawrev-20658	456	10	.	.	PUNCT
inlawrev-20658	457	1	acts	act	VERB
inlawrev-20658	457	2	1481	1481	NUM
inlawrev-20658	457	3	,	,	PUNCT
inlawrev-20658	457	4	1481	1481	NUM
inlawrev-20658	457	5	-	-	SYM
inlawrev-20658	457	6	82	82	NUM
inlawrev-20658	457	7	(	(	PUNCT
inlawrev-20658	457	8	amending	amend	VERB
inlawrev-20658	457	9	ind	ind	NOUN
inlawrev-20658	457	10	.	.	PUNCT
inlawrev-20658	458	1	code	code	PROPN
inlawrev-20658	458	2	§	§	PROPN
inlawrev-20658	458	3	6	6	NUM
inlawrev-20658	458	4	-	-	SYM
inlawrev-20658	458	5	3	3	NUM
inlawrev-20658	458	6	-	-	SYM
inlawrev-20658	458	7	22.8	22.8	NUM
inlawrev-20658	458	8	(	(	PUNCT
inlawrev-20658	458	9	2014	2014	NUM
inlawrev-20658	458	10	)	)	PUNCT
inlawrev-20658	458	11	)	)	PUNCT
inlawrev-20658	458	12	.	.	PUNCT
inlawrev-20658	459	1	captive	captive	ADJ
inlawrev-20658	459	2	insurers	insurer	NOUN
inlawrev-20658	459	3	were	be	AUX
inlawrev-20658	459	4	also	also	ADV
inlawrev-20658	459	5	retroactively	retroactively	ADV
inlawrev-20658	459	6	exempted	exempt	VERB
inlawrev-20658	459	7	from	from	ADP
inlawrev-20658	459	8	the	the	DET
inlawrev-20658	459	9	financial	financial	ADJ
inlawrev-20658	459	10	institutions	institution	NOUN
inlawrev-20658	459	11	tax	tax	NOUN
inlawrev-20658	459	12	and	and	CCONJ
inlawrev-20658	459	13	subjected	subject	VERB
inlawrev-20658	459	14	to	to	ADP
inlawrev-20658	459	15	a	a	DET
inlawrev-20658	459	16	new	new	ADJ
inlawrev-20658	459	17	$	$	SYM
inlawrev-20658	459	18	2500	2500	NUM
inlawrev-20658	459	19	annual	annual	ADJ
inlawrev-20658	459	20	tax	tax	NOUN
inlawrev-20658	459	21	.	.	PUNCT
inlawrev-20658	460	1	see	see	VERB
inlawrev-20658	460	2	infra	infra	NOUN
inlawrev-20658	460	3	notes	note	VERB
inlawrev-20658	460	4	127	127	NUM
inlawrev-20658	460	5	-	-	SYM
inlawrev-20658	460	6	30	30	NUM
inlawrev-20658	460	7	and	and	CCONJ
inlawrev-20658	460	8	accompanying	accompany	VERB
inlawrev-20658	460	9	text	text	NOUN
inlawrev-20658	460	10	.	.	PUNCT
inlawrev-20658	461	1	90	90	NUM
inlawrev-20658	461	2	.	.	PUNCT
inlawrev-20658	462	1	pub	pub	NOUN
inlawrev-20658	462	2	.	.	PUNCT
inlawrev-20658	463	1	l.	l.	PROPN
inlawrev-20658	463	2	no	no	INTJ
inlawrev-20658	463	3	.	.	PROPN
inlawrev-20658	464	1	132	132	NUM
inlawrev-20658	464	2	-	-	SYM
inlawrev-20658	464	3	2014	2014	NUM
inlawrev-20658	464	4	,	,	PUNCT
inlawrev-20658	464	5	§	§	PROPN
inlawrev-20658	464	6	1	1	NUM
inlawrev-20658	464	7	,	,	PUNCT
inlawrev-20658	464	8	2014	2014	NUM
inlawrev-20658	464	9	ind	ind	NOUN
inlawrev-20658	464	10	.	.	PUNCT
inlawrev-20658	465	1	acts	act	VERB
inlawrev-20658	465	2	1530	1530	NUM
inlawrev-20658	465	3	,	,	PUNCT
inlawrev-20658	465	4	1530	1530	NUM
inlawrev-20658	465	5	-	-	SYM
inlawrev-20658	465	6	31	31	NUM
inlawrev-20658	465	7	(	(	PUNCT
inlawrev-20658	465	8	codified	codify	VERB
inlawrev-20658	465	9	at	at	ADP
inlawrev-20658	465	10	ind	ind	PROPN
inlawrev-20658	465	11	.	.	PUNCT
inlawrev-20658	466	1	code	code	PROPN
inlawrev-20658	466	2	§	§	PROPN
inlawrev-20658	466	3	6	6	NUM
inlawrev-20658	466	4	-	-	SYM
inlawrev-20658	466	5	3	3	NUM
inlawrev-20658	466	6	-	-	SYM
inlawrev-20658	466	7	313	313	NUM
inlawrev-20658	466	8	(	(	PUNCT
inlawrev-20658	466	9	2014	2014	NUM
inlawrev-20658	466	10	)	)	PUNCT
inlawrev-20658	466	11	)	)	PUNCT
inlawrev-20658	466	12	.	.	PUNCT
inlawrev-20658	467	1	1466	1466	NUM
inlawrev-20658	467	2	indiana	indiana	PROPN
inlawrev-20658	467	3	law	law	PROPN
inlawrev-20658	467	4	review	review	NOUN
inlawrev-20658	468	1	[	[	X
inlawrev-20658	468	2	vol	vol	NOUN
inlawrev-20658	468	3	.	.	PUNCT
inlawrev-20658	469	1	48:1455	48:1455	NUM
inlawrev-20658	469	2	can	can	AUX
inlawrev-20658	469	3	not	not	PART
inlawrev-20658	469	4	exceed	exceed	VERB
inlawrev-20658	469	5	the	the	DET
inlawrev-20658	469	6	amount	amount	NOUN
inlawrev-20658	469	7	that	that	PRON
inlawrev-20658	469	8	would	would	AUX
inlawrev-20658	469	9	result	result	VERB
inlawrev-20658	469	10	in	in	ADP
inlawrev-20658	469	11	no	no	DET
inlawrev-20658	469	12	tax	tax	NOUN
inlawrev-20658	469	13	due.91	due.91	PROPN
inlawrev-20658	469	14	federal	federal	ADJ
inlawrev-20658	469	15	credits	credit	NOUN
inlawrev-20658	469	16	that	that	PRON
inlawrev-20658	469	17	were	be	AUX
inlawrev-20658	469	18	first	first	ADV
inlawrev-20658	469	19	allowed	allow	VERB
inlawrev-20658	469	20	for	for	ADP
inlawrev-20658	469	21	a	a	DET
inlawrev-20658	469	22	taxable	taxable	ADJ
inlawrev-20658	469	23	year	year	NOUN
inlawrev-20658	469	24	beginning	begin	VERB
inlawrev-20658	469	25	after	after	ADP
inlawrev-20658	469	26	december	december	PROPN
inlawrev-20658	469	27	1	1	NUM
inlawrev-20658	469	28	,	,	PUNCT
inlawrev-20658	469	29	2014	2014	NUM
inlawrev-20658	469	30	,	,	PUNCT
inlawrev-20658	469	31	and	and	CCONJ
inlawrev-20658	469	32	are	be	AUX
inlawrev-20658	469	33	carried	carry	VERB
inlawrev-20658	469	34	forward	forward	ADV
inlawrev-20658	469	35	into	into	ADP
inlawrev-20658	469	36	a	a	DET
inlawrev-20658	469	37	succeeding	succeed	VERB
inlawrev-20658	469	38	taxable	taxable	ADJ
inlawrev-20658	469	39	year	year	NOUN
inlawrev-20658	469	40	,	,	PUNCT
inlawrev-20658	469	41	are	be	AUX
inlawrev-20658	469	42	included	include	VERB
inlawrev-20658	469	43	in	in	ADP
inlawrev-20658	469	44	that	that	DET
inlawrev-20658	469	45	carry	carry	NOUN
inlawrev-20658	469	46	-	-	PUNCT
inlawrev-20658	469	47	forward	forward	NOUN
inlawrev-20658	469	48	year	year	NOUN
inlawrev-20658	469	49	when	when	SCONJ
inlawrev-20658	469	50	calculating	calculate	VERB
inlawrev-20658	469	51	the	the	DET
inlawrev-20658	469	52	indiana	indiana	PROPN
inlawrev-20658	469	53	credit.92	credit.92	PROPN
inlawrev-20658	469	54	d.	d.	PROPN
inlawrev-20658	469	55	state	state	PROPN
inlawrev-20658	469	56	tax	tax	NOUN
inlawrev-20658	469	57	liability	liability	NOUN
inlawrev-20658	469	58	credits	credit	NOUN
inlawrev-20658	469	59	once	once	ADV
inlawrev-20658	469	60	again	again	ADV
inlawrev-20658	469	61	,	,	PUNCT
inlawrev-20658	469	62	the	the	DET
inlawrev-20658	469	63	ga	ga	PROPN
inlawrev-20658	469	64	focused	focus	VERB
inlawrev-20658	469	65	on	on	ADP
inlawrev-20658	469	66	reducing	reduce	VERB
inlawrev-20658	469	67	the	the	DET
inlawrev-20658	469	68	number	number	NOUN
inlawrev-20658	469	69	of	of	ADP
inlawrev-20658	469	70	state	state	NOUN
inlawrev-20658	469	71	tax	tax	NOUN
inlawrev-20658	469	72	liability	liability	NOUN
inlawrev-20658	469	73	credits	credit	NOUN
inlawrev-20658	469	74	.	.	PUNCT
inlawrev-20658	470	1	the	the	DET
inlawrev-20658	470	2	prison	prison	NOUN
inlawrev-20658	470	3	investment	investment	NOUN
inlawrev-20658	470	4	credits	credit	NOUN
inlawrev-20658	470	5	,	,	PUNCT
inlawrev-20658	470	6	the	the	DET
inlawrev-20658	470	7	indiana	indiana	PROPN
inlawrev-20658	470	8	riverboat	riverboat	PROPN
inlawrev-20658	470	9	building	building	PROPN
inlawrev-20658	470	10	credit	credit	NOUN
inlawrev-20658	470	11	,	,	PUNCT
inlawrev-20658	470	12	the	the	DET
inlawrev-20658	470	13	voluntary	voluntary	ADJ
inlawrev-20658	470	14	remediation	remediation	NOUN
inlawrev-20658	470	15	credit	credit	NOUN
inlawrev-20658	470	16	,	,	PUNCT
inlawrev-20658	470	17	the	the	DET
inlawrev-20658	470	18	blended	blended	ADJ
inlawrev-20658	470	19	biodiesel	biodiesel	NOUN
inlawrev-20658	470	20	tax	tax	NOUN
inlawrev-20658	470	21	credits	credit	NOUN
inlawrev-20658	470	22	,	,	PUNCT
inlawrev-20658	470	23	the	the	DET
inlawrev-20658	470	24	ethanol	ethanol	NOUN
inlawrev-20658	470	25	production	production	NOUN
inlawrev-20658	470	26	tax	tax	NOUN
inlawrev-20658	470	27	credit	credit	NOUN
inlawrev-20658	470	28	,	,	PUNCT
inlawrev-20658	470	29	and	and	CCONJ
inlawrev-20658	470	30	the	the	DET
inlawrev-20658	470	31	new	new	ADJ
inlawrev-20658	470	32	employer	employer	NOUN
inlawrev-20658	470	33	tax	tax	NOUN
inlawrev-20658	470	34	credit	credit	NOUN
inlawrev-20658	470	35	ended	end	VERB
inlawrev-20658	470	36	on	on	ADP
inlawrev-20658	470	37	january	january	PROPN
inlawrev-20658	470	38	1	1	NUM
inlawrev-20658	470	39	,	,	PUNCT
inlawrev-20658	470	40	2015.93	2015.93	NUM
inlawrev-20658	470	41	another	another	DET
inlawrev-20658	470	42	credit	credit	NOUN
inlawrev-20658	470	43	,	,	PUNCT
inlawrev-20658	470	44	the	the	DET
inlawrev-20658	470	45	energy	energy	NOUN
inlawrev-20658	470	46	savings	saving	NOUN
inlawrev-20658	470	47	tax	tax	NOUN
inlawrev-20658	470	48	credit	credit	NOUN
inlawrev-20658	470	49	,	,	PUNCT
inlawrev-20658	470	50	ended	end	VERB
inlawrev-20658	470	51	on	on	ADP
inlawrev-20658	470	52	july	july	PROPN
inlawrev-20658	470	53	1	1	NUM
inlawrev-20658	470	54	,	,	PUNCT
inlawrev-20658	470	55	2014.94	2014.94	NUM
inlawrev-20658	470	56	because	because	SCONJ
inlawrev-20658	470	57	a	a	DET
inlawrev-20658	470	58	number	number	NOUN
inlawrev-20658	470	59	of	of	ADP
inlawrev-20658	470	60	the	the	DET
inlawrev-20658	470	61	recently	recently	ADV
inlawrev-20658	470	62	terminated	terminate	VERB
inlawrev-20658	470	63	tax	tax	NOUN
inlawrev-20658	470	64	credits	credit	NOUN
inlawrev-20658	470	65	contained	contain	VERB
inlawrev-20658	470	66	carry	carry	VERB
inlawrev-20658	470	67	forward	forward	ADP
inlawrev-20658	470	68	provisions	provision	NOUN
inlawrev-20658	470	69	,	,	PUNCT
inlawrev-20658	470	70	the	the	DET
inlawrev-20658	470	71	ga	ga	PROPN
inlawrev-20658	470	72	created	create	VERB
inlawrev-20658	470	73	a	a	DET
inlawrev-20658	470	74	new	new	ADJ
inlawrev-20658	470	75	transition	transition	NOUN
inlawrev-20658	470	76	rule	rule	NOUN
inlawrev-20658	470	77	that	that	PRON
inlawrev-20658	470	78	allows	allow	VERB
inlawrev-20658	470	79	taxpayers	taxpayer	NOUN
inlawrev-20658	470	80	to	to	PART
inlawrev-20658	470	81	carry	carry	VERB
inlawrev-20658	470	82	forward	forward	ADV
inlawrev-20658	470	83	unused	unused	ADJ
inlawrev-20658	470	84	tax	tax	NOUN
inlawrev-20658	470	85	credits	credit	NOUN
inlawrev-20658	470	86	resulting	result	VERB
inlawrev-20658	470	87	from	from	ADP
inlawrev-20658	470	88	a	a	DET
inlawrev-20658	470	89	repealed	repeal	VERB
inlawrev-20658	470	90	tax	tax	NOUN
inlawrev-20658	470	91	credit	credit	NOUN
inlawrev-20658	470	92	into	into	ADP
inlawrev-20658	470	93	taxable	taxable	ADJ
inlawrev-20658	470	94	years	year	NOUN
inlawrev-20658	470	95	beginning	begin	VERB
inlawrev-20658	470	96	after	after	ADP
inlawrev-20658	470	97	the	the	DET
inlawrev-20658	470	98	tax	tax	NOUN
inlawrev-20658	470	99	credit	credit	NOUN
inlawrev-20658	470	100	’s	’s	PART
inlawrev-20658	470	101	repeal	repeal	NOUN
inlawrev-20658	470	102	,	,	PUNCT
inlawrev-20658	470	103	subject	subject	ADJ
inlawrev-20658	470	104	to	to	ADP
inlawrev-20658	470	105	the	the	DET
inlawrev-20658	470	106	repealed	repeal	VERB
inlawrev-20658	470	107	tax	tax	NOUN
inlawrev-20658	470	108	credit	credit	NOUN
inlawrev-20658	470	109	’s	’s	PART
inlawrev-20658	470	110	limitations	limitation	NOUN
inlawrev-20658	470	111	on	on	ADP
inlawrev-20658	470	112	the	the	DET
inlawrev-20658	470	113	amount	amount	NOUN
inlawrev-20658	470	114	and	and	CCONJ
inlawrev-20658	470	115	duration	duration	NOUN
inlawrev-20658	470	116	of	of	ADP
inlawrev-20658	470	117	the	the	DET
inlawrev-20658	470	118	carry	carry	NOUN
inlawrev-20658	470	119	forwards	forward	NOUN
inlawrev-20658	470	120	,	,	PUNCT
inlawrev-20658	470	121	which	which	PRON
inlawrev-20658	470	122	continue	continue	VERB
inlawrev-20658	470	123	to	to	PART
inlawrev-20658	470	124	apply	apply	VERB
inlawrev-20658	470	125	as	as	SCONJ
inlawrev-20658	470	126	if	if	SCONJ
inlawrev-20658	470	127	that	that	DET
inlawrev-20658	470	128	tax	tax	NOUN
inlawrev-20658	470	129	credit	credit	NOUN
inlawrev-20658	470	130	had	have	AUX
inlawrev-20658	470	131	not	not	PART
inlawrev-20658	470	132	been	be	AUX
inlawrev-20658	470	133	repealed.95	repealed.95	NOUN
inlawrev-20658	470	134	another	another	DET
inlawrev-20658	470	135	transition	transition	NOUN
inlawrev-20658	470	136	rule	rule	NOUN
inlawrev-20658	470	137	,	,	PUNCT
inlawrev-20658	470	138	which	which	PRON
inlawrev-20658	470	139	applies	apply	VERB
inlawrev-20658	470	140	only	only	ADV
inlawrev-20658	470	141	to	to	ADP
inlawrev-20658	470	142	the	the	DET
inlawrev-20658	470	143	now	now	ADV
inlawrev-20658	470	144	-	-	PUNCT
inlawrev-20658	470	145	repealed	repeal	VERB
inlawrev-20658	470	146	indiana	indiana	PROPN
inlawrev-20658	470	147	riverboat	riverboat	PROPN
inlawrev-20658	470	148	building	building	PROPN
inlawrev-20658	470	149	credit	credit	NOUN
inlawrev-20658	470	150	,	,	PUNCT
inlawrev-20658	470	151	grandfathers	grandfather	NOUN
inlawrev-20658	470	152	in	in	ADP
inlawrev-20658	470	153	taxpayers	taxpayer	NOUN
inlawrev-20658	470	154	whose	whose	DET
inlawrev-20658	470	155	proposed	propose	VERB
inlawrev-20658	470	156	costs	cost	NOUN
inlawrev-20658	470	157	to	to	PART
inlawrev-20658	470	158	build	build	VERB
inlawrev-20658	470	159	or	or	CCONJ
inlawrev-20658	470	160	refurbish	refurbish	VERB
inlawrev-20658	470	161	a	a	DET
inlawrev-20658	470	162	riverboat	riverboat	NOUN
inlawrev-20658	470	163	were	be	AUX
inlawrev-20658	470	164	certified	certify	VERB
inlawrev-20658	470	165	as	as	ADP
inlawrev-20658	470	166	qualified	qualified	ADJ
inlawrev-20658	470	167	investments	investment	NOUN
inlawrev-20658	470	168	before	before	SCONJ
inlawrev-20658	470	169	that	that	DET
inlawrev-20658	470	170	credit	credit	NOUN
inlawrev-20658	470	171	’s	’s	PART
inlawrev-20658	470	172	repeal.96	repeal.96	NOUN
inlawrev-20658	470	173	grandfathered	grandfathere	VERB
inlawrev-20658	470	174	taxpayers	taxpayer	NOUN
inlawrev-20658	470	175	may	may	AUX
inlawrev-20658	470	176	claim	claim	VERB
inlawrev-20658	470	177	the	the	DET
inlawrev-20658	470	178	tax	tax	NOUN
inlawrev-20658	470	179	credit	credit	NOUN
inlawrev-20658	470	180	in	in	ADP
inlawrev-20658	470	181	the	the	DET
inlawrev-20658	470	182	year	year	NOUN
inlawrev-20658	470	183	that	that	PRON
inlawrev-20658	470	184	the	the	DET
inlawrev-20658	470	185	qualified	qualified	ADJ
inlawrev-20658	470	186	investment	investment	NOUN
inlawrev-20658	470	187	is	be	AUX
inlawrev-20658	470	188	made	make	VERB
inlawrev-20658	470	189	,	,	PUNCT
inlawrev-20658	470	190	provided	provide	VERB
inlawrev-20658	470	191	that	that	SCONJ
inlawrev-20658	470	192	the	the	DET
inlawrev-20658	470	193	total	total	NOUN
inlawrev-20658	470	194	grandfathered	grandfathere	VERB
inlawrev-20658	470	195	indiana	indiana	PROPN
inlawrev-20658	470	196	riverboat	riverboat	PROPN
inlawrev-20658	470	197	building	building	PROPN
inlawrev-20658	470	198	credit	credit	NOUN
inlawrev-20658	470	199	can	can	AUX
inlawrev-20658	470	200	not	not	PART
inlawrev-20658	470	201	exceed	exceed	VERB
inlawrev-20658	470	202	one	one	NUM
inlawrev-20658	470	203	million	million	NUM
inlawrev-20658	470	204	dollars	dollar	NOUN
inlawrev-20658	470	205	for	for	ADP
inlawrev-20658	470	206	each	each	DET
inlawrev-20658	470	207	state	state	NOUN
inlawrev-20658	470	208	fiscal	fiscal	ADJ
inlawrev-20658	470	209	year.97	year.97	NOUN
inlawrev-20658	470	210	the	the	DET
inlawrev-20658	470	211	ga	ga	PROPN
inlawrev-20658	470	212	expanded	expand	VERB
inlawrev-20658	470	213	two	two	NUM
inlawrev-20658	470	214	tax	tax	NOUN
inlawrev-20658	470	215	credits	credit	NOUN
inlawrev-20658	470	216	and	and	CCONJ
inlawrev-20658	470	217	made	make	VERB
inlawrev-20658	470	218	significant	significant	ADJ
inlawrev-20658	470	219	modifications	modification	NOUN
inlawrev-20658	470	220	to	to	ADP
inlawrev-20658	470	221	three	three	NUM
inlawrev-20658	470	222	others	other	NOUN
inlawrev-20658	470	223	.	.	PUNCT
inlawrev-20658	471	1	the	the	DET
inlawrev-20658	471	2	first	first	ADJ
inlawrev-20658	471	3	expansion	expansion	NOUN
inlawrev-20658	471	4	involves	involve	VERB
inlawrev-20658	471	5	neighborhood	neighborhood	NOUN
inlawrev-20658	471	6	assistance	assistance	NOUN
inlawrev-20658	471	7	credits	credit	NOUN
inlawrev-20658	471	8	,	,	PUNCT
inlawrev-20658	471	9	which	which	PRON
inlawrev-20658	471	10	are	be	AUX
inlawrev-20658	471	11	now	now	ADV
inlawrev-20658	471	12	available	available	ADJ
inlawrev-20658	471	13	to	to	ADP
inlawrev-20658	471	14	taxpayers	taxpayer	NOUN
inlawrev-20658	471	15	who	who	PRON
inlawrev-20658	471	16	contribute	contribute	VERB
inlawrev-20658	471	17	to	to	ADP
inlawrev-20658	471	18	neighborhood	neighborhood	NOUN
inlawrev-20658	471	19	organizations	organization	NOUN
inlawrev-20658	471	20	that	that	PRON
inlawrev-20658	471	21	provide	provide	VERB
inlawrev-20658	471	22	“	"	PUNCT
inlawrev-20658	471	23	community	community	NOUN
inlawrev-20658	471	24	services	service	NOUN
inlawrev-20658	471	25	,	,	PUNCT
inlawrev-20658	471	26	education	education	NOUN
inlawrev-20658	471	27	,	,	PUNCT
inlawrev-20658	471	28	or	or	CCONJ
inlawrev-20658	471	29	job	job	NOUN
inlawrev-20658	471	30	training	training	NOUN
inlawrev-20658	471	31	services	service	NOUN
inlawrev-20658	471	32	to	to	ADP
inlawrev-20658	471	33	.	.	PUNCT
inlawrev-20658	471	34	.	.	PUNCT
inlawrev-20658	471	35	.	.	PUNCT
inlawrev-20658	472	1	exoffenders	exoffender	NOUN
inlawrev-20658	472	2	who	who	PRON
inlawrev-20658	472	3	have	have	AUX
inlawrev-20658	472	4	completed	complete	VERB
inlawrev-20658	472	5	[	[	PUNCT
inlawrev-20658	472	6	their	their	PRON
inlawrev-20658	472	7	]	]	X
inlawrev-20658	472	8	criminal	criminal	ADJ
inlawrev-20658	472	9	sentences	sentence	NOUN
inlawrev-20658	472	10	or	or	CCONJ
inlawrev-20658	472	11	are	be	AUX
inlawrev-20658	472	12	serving	serve	VERB
inlawrev-20658	472	13	a	a	DET
inlawrev-20658	472	14	term	term	NOUN
inlawrev-20658	472	15	of	of	ADP
inlawrev-20658	472	16	probation	probation	NOUN
inlawrev-20658	472	17	or	or	CCONJ
inlawrev-20658	472	18	parole	parole	NOUN
inlawrev-20658	472	19	.	.	PUNCT
inlawrev-20658	473	1	”98	”98	PUNCT
inlawrev-20658	474	1	the	the	DET
inlawrev-20658	474	2	second	second	ADJ
inlawrev-20658	474	3	tax	tax	NOUN
inlawrev-20658	474	4	credit	credit	NOUN
inlawrev-20658	474	5	expansion	expansion	NOUN
inlawrev-20658	474	6	only	only	ADV
inlawrev-20658	474	7	lasts	last	VERB
inlawrev-20658	474	8	from	from	ADP
inlawrev-20658	474	9	january	january	PROPN
inlawrev-20658	474	10	91	91	NUM
inlawrev-20658	474	11	.	.	PUNCT
inlawrev-20658	475	1	i	i	PRON
inlawrev-20658	475	2	d.	d.	PROPN
inlawrev-20658	475	3	92	92	NUM
inlawrev-20658	475	4	.	.	PUNCT
inlawrev-20658	476	1	i	i	PRON
inlawrev-20658	476	2	d.	d.	PROPN
inlawrev-20658	476	3	93	93	NUM
inlawrev-20658	476	4	.	.	PUNCT
inlawrev-20658	477	1	pub	pub	NOUN
inlawrev-20658	477	2	.	.	PUNCT
inlawrev-20658	478	1	l.	l.	PROPN
inlawrev-20658	478	2	no	no	INTJ
inlawrev-20658	478	3	.	.	PROPN
inlawrev-20658	479	1	190	190	NUM
inlawrev-20658	479	2	-	-	SYM
inlawrev-20658	479	3	2014	2014	NUM
inlawrev-20658	479	4	,	,	PUNCT
inlawrev-20658	479	5	§	§	PROPN
inlawrev-20658	479	6	§	§	PROPN
inlawrev-20658	479	7	16	16	NUM
inlawrev-20658	479	8	-	-	SYM
inlawrev-20658	479	9	20	20	NUM
inlawrev-20658	479	10	,	,	PUNCT
inlawrev-20658	479	11	22	22	NUM
inlawrev-20658	479	12	,	,	PUNCT
inlawrev-20658	479	13	2014	2014	NUM
inlawrev-20658	479	14	ind	ind	NOUN
inlawrev-20658	479	15	.	.	PUNCT
inlawrev-20658	480	1	acts	act	VERB
inlawrev-20658	480	2	2402	2402	NUM
inlawrev-20658	480	3	,	,	PUNCT
inlawrev-20658	480	4	2413	2413	NUM
inlawrev-20658	480	5	-	-	SYM
inlawrev-20658	480	6	14	14	NUM
inlawrev-20658	480	7	(	(	PUNCT
inlawrev-20658	480	8	repealing	repeal	VERB
inlawrev-20658	480	9	ind	ind	NOUN
inlawrev-20658	480	10	.	.	PUNCT
inlawrev-20658	481	1	code	code	PROPN
inlawrev-20658	481	2	§	§	PROPN
inlawrev-20658	481	3	§	§	PROPN
inlawrev-20658	481	4	6	6	NUM
inlawrev-20658	481	5	-	-	SYM
inlawrev-20658	481	6	3.1	3.1	NUM
inlawrev-20658	481	7	-	-	SYM
inlawrev-20658	481	8	6	6	NUM
inlawrev-20658	481	9	,	,	PUNCT
inlawrev-20658	481	10	-17	-17	X
inlawrev-20658	481	11	,	,	PUNCT
inlawrev-20658	481	12	-23	-23	PROPN
inlawrev-20658	481	13	,	,	PUNCT
inlawrev-20658	481	14	-27	-27	NUM
inlawrev-20658	481	15	,	,	PUNCT
inlawrev-20658	481	16	-28	-28	PROPN
inlawrev-20658	481	17	,	,	PUNCT
inlawrev-20658	481	18	-33	-33	PROPN
inlawrev-20658	481	19	(	(	PUNCT
inlawrev-20658	481	20	2014	2014	NUM
inlawrev-20658	481	21	)	)	PUNCT
inlawrev-20658	481	22	)	)	PUNCT
inlawrev-20658	481	23	.	.	PUNCT
inlawrev-20658	482	1	94	94	X
inlawrev-20658	482	2	.	.	PUNCT
inlawrev-20658	483	1	i	i	PRON
inlawrev-20658	483	2	d.	d.	PROPN
inlawrev-20658	483	3	§	§	PROPN
inlawrev-20658	483	4	21	21	NUM
inlawrev-20658	483	5	,	,	PUNCT
inlawrev-20658	483	6	2014	2014	NUM
inlawrev-20658	483	7	ind	ind	NOUN
inlawrev-20658	483	8	.	.	PUNCT
inlawrev-20658	483	9	acts	act	VERB
inlawrev-20658	483	10	at	at	ADP
inlawrev-20658	483	11	2414	2414	NUM
inlawrev-20658	483	12	(	(	PUNCT
inlawrev-20658	483	13	repealing	repeal	VERB
inlawrev-20658	483	14	ind	ind	NOUN
inlawrev-20658	483	15	.	.	PUNCT
inlawrev-20658	484	1	code	code	PROPN
inlawrev-20658	484	2	§	§	PROPN
inlawrev-20658	484	3	6	6	NUM
inlawrev-20658	484	4	-	-	SYM
inlawrev-20658	484	5	3.1	3.1	NUM
inlawrev-20658	484	6	-	-	SYM
inlawrev-20658	484	7	31.5	31.5	NUM
inlawrev-20658	484	8	(	(	PUNCT
inlawrev-20658	484	9	2014	2014	NUM
inlawrev-20658	484	10	)	)	PUNCT
inlawrev-20658	484	11	)	)	PUNCT
inlawrev-20658	484	12	.	.	PUNCT
inlawrev-20658	485	1	95	95	NUM
inlawrev-20658	485	2	.	.	PUNCT
inlawrev-20658	486	1	i	i	PRON
inlawrev-20658	486	2	d.	d.	PROPN
inlawrev-20658	486	3	§	§	PROPN
inlawrev-20658	486	4	14	14	NUM
inlawrev-20658	486	5	,	,	PUNCT
inlawrev-20658	486	6	2014	2014	NUM
inlawrev-20658	486	7	ind	ind	NOUN
inlawrev-20658	486	8	.	.	PUNCT
inlawrev-20658	487	1	acts	act	VERB
inlawrev-20658	487	2	at	at	ADP
inlawrev-20658	487	3	2412	2412	NUM
inlawrev-20658	487	4	(	(	PUNCT
inlawrev-20658	487	5	codified	codify	VERB
inlawrev-20658	487	6	at	at	ADP
inlawrev-20658	487	7	ind	ind	PROPN
inlawrev-20658	487	8	.	.	PUNCT
inlawrev-20658	488	1	code	code	PROPN
inlawrev-20658	488	2	§	§	PROPN
inlawrev-20658	488	3	6	6	NUM
inlawrev-20658	488	4	-	-	SYM
inlawrev-20658	488	5	3.1	3.1	NUM
inlawrev-20658	488	6	-	-	PUNCT
inlawrev-20658	488	7	1	1	NUM
inlawrev-20658	488	8	-	-	SYM
inlawrev-20658	488	9	4	4	NUM
inlawrev-20658	488	10	(	(	PUNCT
inlawrev-20658	488	11	2014	2014	NUM
inlawrev-20658	488	12	)	)	PUNCT
inlawrev-20658	488	13	)	)	PUNCT
inlawrev-20658	488	14	.	.	PUNCT
inlawrev-20658	489	1	96	96	X
inlawrev-20658	489	2	.	.	PUNCT
inlawrev-20658	490	1	i	i	PRON
inlawrev-20658	490	2	d.	d.	PROPN
inlawrev-20658	490	3	§	§	PROPN
inlawrev-20658	490	4	15	15	NUM
inlawrev-20658	490	5	,	,	PUNCT
inlawrev-20658	490	6	2014	2014	NUM
inlawrev-20658	490	7	ind	ind	NOUN
inlawrev-20658	490	8	.	.	PUNCT
inlawrev-20658	491	1	acts	act	VERB
inlawrev-20658	491	2	at	at	ADP
inlawrev-20658	491	3	2412	2412	NUM
inlawrev-20658	491	4	-	-	SYM
inlawrev-20658	491	5	13	13	NUM
inlawrev-20658	491	6	(	(	PUNCT
inlawrev-20658	491	7	codified	codify	VERB
inlawrev-20658	491	8	at	at	ADP
inlawrev-20658	491	9	ind	ind	PROPN
inlawrev-20658	491	10	.	.	PUNCT
inlawrev-20658	492	1	code	code	PROPN
inlawrev-20658	492	2	§	§	PROPN
inlawrev-20658	492	3	6	6	NUM
inlawrev-20658	492	4	-	-	SYM
inlawrev-20658	492	5	3.1	3.1	NUM
inlawrev-20658	492	6	-	-	PUNCT
inlawrev-20658	492	7	1	1	NUM
inlawrev-20658	492	8	-	-	SYM
inlawrev-20658	492	9	5	5	NUM
inlawrev-20658	492	10	(	(	PUNCT
inlawrev-20658	492	11	2014	2014	NUM
inlawrev-20658	492	12	)	)	PUNCT
inlawrev-20658	492	13	)	)	PUNCT
inlawrev-20658	492	14	.	.	PUNCT
inlawrev-20658	493	1	97	97	NUM
inlawrev-20658	493	2	.	.	PUNCT
inlawrev-20658	494	1	i	i	PRON
inlawrev-20658	494	2	d.	d.	PROPN
inlawrev-20658	494	3	if	if	SCONJ
inlawrev-20658	494	4	the	the	DET
inlawrev-20658	494	5	$	$	SYM
inlawrev-20658	494	6	1	1	NUM
inlawrev-20658	494	7	million	million	NUM
inlawrev-20658	494	8	limit	limit	NOUN
inlawrev-20658	494	9	applies	apply	VERB
inlawrev-20658	494	10	for	for	ADP
inlawrev-20658	494	11	a	a	DET
inlawrev-20658	494	12	given	give	VERB
inlawrev-20658	494	13	fiscal	fiscal	ADJ
inlawrev-20658	494	14	year	year	NOUN
inlawrev-20658	494	15	,	,	PUNCT
inlawrev-20658	494	16	the	the	DET
inlawrev-20658	494	17	allowed	allow	VERB
inlawrev-20658	494	18	credits	credit	NOUN
inlawrev-20658	494	19	are	be	AUX
inlawrev-20658	494	20	doled	dole	VERB
inlawrev-20658	494	21	out	out	ADP
inlawrev-20658	494	22	to	to	ADP
inlawrev-20658	494	23	qualifying	qualify	VERB
inlawrev-20658	494	24	taxpayers	taxpayer	NOUN
inlawrev-20658	494	25	on	on	ADP
inlawrev-20658	494	26	first	first	ADJ
inlawrev-20658	494	27	-	-	PUNCT
inlawrev-20658	494	28	come	come	VERB
inlawrev-20658	494	29	,	,	PUNCT
inlawrev-20658	494	30	first	first	ADV
inlawrev-20658	494	31	-	-	PUNCT
inlawrev-20658	494	32	served	serve	VERB
inlawrev-20658	494	33	basis	basis	NOUN
inlawrev-20658	494	34	(	(	PUNCT
inlawrev-20658	494	35	i.e.	i.e.	X
inlawrev-20658	494	36	,	,	PUNCT
inlawrev-20658	494	37	in	in	ADP
inlawrev-20658	494	38	chronological	chronological	ADJ
inlawrev-20658	494	39	order	order	NOUN
inlawrev-20658	494	40	)	)	PUNCT
inlawrev-20658	494	41	.	.	PUNCT
inlawrev-20658	495	1	i	i	PRON
inlawrev-20658	495	2	d.	d.	PROPN
inlawrev-20658	495	3	98	98	NUM
inlawrev-20658	495	4	.	.	PUNCT
inlawrev-20658	496	1	pub	pub	NOUN
inlawrev-20658	496	2	.	.	PUNCT
inlawrev-20658	497	1	l.	l.	PROPN
inlawrev-20658	497	2	no	no	INTJ
inlawrev-20658	497	3	.	.	PROPN
inlawrev-20658	498	1	166	166	NUM
inlawrev-20658	498	2	-	-	SYM
inlawrev-20658	498	3	2014	2014	NUM
inlawrev-20658	498	4	,	,	PUNCT
inlawrev-20658	498	5	§	§	PROPN
inlawrev-20658	498	6	12	12	NUM
inlawrev-20658	498	7	,	,	PUNCT
inlawrev-20658	498	8	2014	2014	NUM
inlawrev-20658	498	9	ind	ind	NOUN
inlawrev-20658	498	10	.	.	PUNCT
inlawrev-20658	499	1	acts	act	VERB
inlawrev-20658	499	2	1967	1967	NUM
inlawrev-20658	499	3	,	,	PUNCT
inlawrev-20658	499	4	1986	1986	NUM
inlawrev-20658	499	5	-	-	SYM
inlawrev-20658	499	6	87	87	NUM
inlawrev-20658	499	7	(	(	PUNCT
inlawrev-20658	499	8	amending	amend	VERB
inlawrev-20658	499	9	ind	ind	NOUN
inlawrev-20658	499	10	.	.	PUNCT
inlawrev-20658	500	1	code	code	PROPN
inlawrev-20658	500	2	§	§	PROPN
inlawrev-20658	500	3	6	6	NUM
inlawrev-20658	500	4	-	-	SYM
inlawrev-20658	500	5	3.19	3.19	NUM
inlawrev-20658	500	6	-	-	SYM
inlawrev-20658	500	7	2	2	NUM
inlawrev-20658	500	8	(	(	PUNCT
inlawrev-20658	500	9	2014	2014	NUM
inlawrev-20658	500	10	)	)	PUNCT
inlawrev-20658	500	11	)	)	PUNCT
inlawrev-20658	500	12	.	.	PUNCT
inlawrev-20658	501	1	previously	previously	ADV
inlawrev-20658	501	2	,	,	PUNCT
inlawrev-20658	501	3	neighborhood	neighborhood	NOUN
inlawrev-20658	501	4	assistance	assistance	NOUN
inlawrev-20658	501	5	credits	credit	NOUN
inlawrev-20658	501	6	were	be	AUX
inlawrev-20658	501	7	limited	limit	VERB
inlawrev-20658	501	8	to	to	ADP
inlawrev-20658	501	9	donations	donation	NOUN
inlawrev-20658	501	10	supporting	support	VERB
inlawrev-20658	501	11	(	(	PUNCT
inlawrev-20658	501	12	1	1	NUM
inlawrev-20658	501	13	)	)	PUNCT
inlawrev-20658	501	14	certain	certain	ADJ
inlawrev-20658	501	15	types	type	NOUN
inlawrev-20658	501	16	of	of	ADP
inlawrev-20658	501	17	assistance	assistance	NOUN
inlawrev-20658	501	18	provided	provide	VERB
inlawrev-20658	501	19	to	to	ADP
inlawrev-20658	501	20	individuals	individual	NOUN
inlawrev-20658	501	21	who	who	PRON
inlawrev-20658	501	22	were	be	AUX
inlawrev-20658	501	23	not	not	PART
inlawrev-20658	501	24	employees	employee	NOUN
inlawrev-20658	501	25	of	of	ADP
inlawrev-20658	501	26	the	the	DET
inlawrev-20658	501	27	donor	donor	NOUN
inlawrev-20658	501	28	and	and	CCONJ
inlawrev-20658	501	29	(	(	PUNCT
inlawrev-20658	501	30	2	2	NUM
inlawrev-20658	501	31	)	)	PUNCT
inlawrev-20658	501	32	“	"	PUNCT
inlawrev-20658	501	33	community	community	NOUN
inlawrev-20658	501	34	services	service	NOUN
inlawrev-20658	501	35	or	or	CCONJ
inlawrev-20658	501	36	crime	crime	NOUN
inlawrev-20658	501	37	prevention	prevention	NOUN
inlawrev-20658	501	38	in	in	ADP
inlawrev-20658	501	39	an	an	DET
inlawrev-20658	501	40	economically	economically	ADV
inlawrev-20658	501	41	disadvantaged	disadvantaged	ADJ
inlawrev-20658	501	42	area	area	NOUN
inlawrev-20658	501	43	.	.	PUNCT
inlawrev-20658	501	44	”	"	PUNCT
inlawrev-20658	502	1	ind	ind	PROPN
inlawrev-20658	502	2	.	.	PUNCT
inlawrev-20658	503	1	code	code	PROPN
inlawrev-20658	503	2	§	§	PROPN
inlawrev-20658	503	3	6	6	NUM
inlawrev-20658	503	4	-	-	SYM
inlawrev-20658	503	5	3.1	3.1	NUM
inlawrev-20658	503	6	-	-	PUNCT
inlawrev-20658	503	7	9	9	NUM
inlawrev-20658	503	8	-	-	PUNCT
inlawrev-20658	503	9	2(a)(1	2(a)(1	NUM
inlawrev-20658	503	10	)	)	PUNCT
inlawrev-20658	503	11	to	to	ADP
inlawrev-20658	503	12	-2(a)(2	-2(a)(2	PRON
inlawrev-20658	503	13	)	)	PUNCT
inlawrev-20658	503	14	(	(	PUNCT
inlawrev-20658	503	15	2014	2014	NUM
inlawrev-20658	503	16	)	)	PUNCT
inlawrev-20658	503	17	.	.	PUNCT
inlawrev-20658	504	1	2015	2015	NUM
inlawrev-20658	504	2	]	]	PUNCT
inlawrev-20658	504	3	taxation	taxation	NOUN
inlawrev-20658	504	4	1467	1467	NUM
inlawrev-20658	504	5	1	1	NUM
inlawrev-20658	504	6	,	,	PUNCT
inlawrev-20658	504	7	2015	2015	NUM
inlawrev-20658	504	8	through	through	ADP
inlawrev-20658	504	9	december	december	PROPN
inlawrev-20658	504	10	31	31	NUM
inlawrev-20658	504	11	,	,	PUNCT
inlawrev-20658	504	12	2018.99	2018.99	NUM
inlawrev-20658	504	13	during	during	ADP
inlawrev-20658	504	14	that	that	DET
inlawrev-20658	504	15	time	time	NOUN
inlawrev-20658	504	16	period	period	NOUN
inlawrev-20658	504	17	,	,	PUNCT
inlawrev-20658	504	18	a	a	DET
inlawrev-20658	504	19	taxpayer	taxpayer	NOUN
inlawrev-20658	504	20	may	may	AUX
inlawrev-20658	504	21	receive	receive	VERB
inlawrev-20658	504	22	an	an	DET
inlawrev-20658	504	23	economic	economic	ADJ
inlawrev-20658	504	24	development	development	NOUN
inlawrev-20658	504	25	for	for	ADP
inlawrev-20658	504	26	a	a	DET
inlawrev-20658	504	27	growing	grow	VERB
inlawrev-20658	504	28	economy	economy	NOUN
inlawrev-20658	504	29	tax	tax	NOUN
inlawrev-20658	504	30	credit	credit	NOUN
inlawrev-20658	504	31	award	award	NOUN
inlawrev-20658	504	32	from	from	ADP
inlawrev-20658	504	33	the	the	DET
inlawrev-20658	504	34	iedc	iedc	NOUN
inlawrev-20658	504	35	for	for	ADP
inlawrev-20658	504	36	fostering	foster	VERB
inlawrev-20658	504	37	the	the	DET
inlawrev-20658	504	38	indiana	indiana	PROPN
inlawrev-20658	504	39	employment	employment	NOUN
inlawrev-20658	504	40	of	of	ADP
inlawrev-20658	504	41	“	"	PUNCT
inlawrev-20658	504	42	students	student	NOUN
inlawrev-20658	504	43	who	who	PRON
inlawrev-20658	504	44	participate	participate	VERB
inlawrev-20658	504	45	in	in	ADP
inlawrev-20658	504	46	a	a	DET
inlawrev-20658	504	47	course	course	NOUN
inlawrev-20658	504	48	of	of	ADP
inlawrev-20658	504	49	study	study	NOUN
inlawrev-20658	504	50	that	that	PRON
inlawrev-20658	504	51	includes	include	VERB
inlawrev-20658	504	52	a	a	DET
inlawrev-20658	504	53	cooperative	cooperative	ADJ
inlawrev-20658	504	54	arrangement	arrangement	NOUN
inlawrev-20658	504	55	between	between	ADP
inlawrev-20658	504	56	an	an	DET
inlawrev-20658	504	57	educational	educational	ADJ
inlawrev-20658	504	58	institution	institution	NOUN
inlawrev-20658	504	59	and	and	CCONJ
inlawrev-20658	504	60	an	an	DET
inlawrev-20658	504	61	employer	employer	NOUN
inlawrev-20658	504	62	for	for	ADP
inlawrev-20658	504	63	the	the	DET
inlawrev-20658	504	64	training	training	NOUN
inlawrev-20658	504	65	of	of	ADP
inlawrev-20658	504	66	students	student	NOUN
inlawrev-20658	504	67	in	in	ADP
inlawrev-20658	504	68	high	high	ADJ
inlawrev-20658	504	69	wage	wage	NOUN
inlawrev-20658	504	70	,	,	PUNCT
inlawrev-20658	504	71	high	high	ADJ
inlawrev-20658	504	72	demand	demand	NOUN
inlawrev-20658	504	73	jobs	job	NOUN
inlawrev-20658	504	74	that	that	PRON
inlawrev-20658	504	75	require	require	VERB
inlawrev-20658	504	76	an	an	DET
inlawrev-20658	504	77	industry	industry	NOUN
inlawrev-20658	504	78	certification	certification	NOUN
inlawrev-20658	504	79	.	.	PUNCT
inlawrev-20658	504	80	”100	”100	PUNCT
inlawrev-20658	504	81	to	to	PART
inlawrev-20658	504	82	qualify	qualify	VERB
inlawrev-20658	504	83	,	,	PUNCT
inlawrev-20658	504	84	the	the	DET
inlawrev-20658	504	85	potential	potential	ADJ
inlawrev-20658	504	86	employer	employer	NOUN
inlawrev-20658	504	87	must	must	AUX
inlawrev-20658	504	88	“	"	PUNCT
inlawrev-20658	504	89	participate	participate	VERB
inlawrev-20658	504	90	[	[	X
inlawrev-20658	504	91	]	]	X
inlawrev-20658	504	92	in	in	ADP
inlawrev-20658	504	93	at	at	ADV
inlawrev-20658	504	94	least	least	ADV
inlawrev-20658	504	95	one	one	NUM
inlawrev-20658	504	96	(	(	PUNCT
inlawrev-20658	504	97	1	1	NUM
inlawrev-20658	504	98	)	)	PUNCT
inlawrev-20658	504	99	cooperative	cooperative	ADJ
inlawrev-20658	504	100	arrangement	arrangement	NOUN
inlawrev-20658	504	101	with	with	ADP
inlawrev-20658	504	102	an	an	DET
inlawrev-20658	504	103	educational	educational	ADJ
inlawrev-20658	504	104	institution	institution	NOUN
inlawrev-20658	504	105	for	for	ADP
inlawrev-20658	504	106	the	the	DET
inlawrev-20658	504	107	training	training	NOUN
inlawrev-20658	504	108	of	of	ADP
inlawrev-20658	504	109	students	student	NOUN
inlawrev-20658	504	110	in	in	ADP
inlawrev-20658	504	111	high	high	ADJ
inlawrev-20658	504	112	wage	wage	NOUN
inlawrev-20658	504	113	,	,	PUNCT
inlawrev-20658	504	114	high	high	ADJ
inlawrev-20658	504	115	demand	demand	NOUN
inlawrev-20658	504	116	jobs	job	NOUN
inlawrev-20658	504	117	that	that	PRON
inlawrev-20658	504	118	require	require	VERB
inlawrev-20658	504	119	an	an	DET
inlawrev-20658	504	120	industry	industry	NOUN
inlawrev-20658	504	121	certification	certification	NOUN
inlawrev-20658	504	122	.	.	PUNCT
inlawrev-20658	504	123	”101	”101	PROPN
inlawrev-20658	505	1	the	the	DET
inlawrev-20658	505	2	tax	tax	NOUN
inlawrev-20658	505	3	credit	credit	NOUN
inlawrev-20658	505	4	is	be	AUX
inlawrev-20658	505	5	only	only	ADV
inlawrev-20658	505	6	available	available	ADJ
inlawrev-20658	505	7	for	for	ADP
inlawrev-20658	505	8	employees	employee	NOUN
inlawrev-20658	505	9	who	who	PRON
inlawrev-20658	505	10	participated	participate	VERB
inlawrev-20658	505	11	in	in	ADP
inlawrev-20658	505	12	a	a	DET
inlawrev-20658	505	13	cooperative	cooperative	ADJ
inlawrev-20658	505	14	arrangement	arrangement	NOUN
inlawrev-20658	505	15	between	between	ADP
inlawrev-20658	505	16	the	the	DET
inlawrev-20658	505	17	taxpayer	taxpayer	NOUN
inlawrev-20658	505	18	and	and	CCONJ
inlawrev-20658	505	19	an	an	DET
inlawrev-20658	505	20	educational	educational	ADJ
inlawrev-20658	505	21	institution	institution	NOUN
inlawrev-20658	505	22	(	(	PUNCT
inlawrev-20658	505	23	i.e.	i.e.	X
inlawrev-20658	505	24	,	,	PUNCT
inlawrev-20658	505	25	a	a	DET
inlawrev-20658	505	26	taxpayer	taxpayer	NOUN
inlawrev-20658	505	27	does	do	AUX
inlawrev-20658	505	28	not	not	PART
inlawrev-20658	505	29	get	get	VERB
inlawrev-20658	505	30	credit	credit	NOUN
inlawrev-20658	505	31	for	for	ADP
inlawrev-20658	505	32	employees	employee	NOUN
inlawrev-20658	505	33	from	from	ADP
inlawrev-20658	505	34	another	another	DET
inlawrev-20658	505	35	taxpayer	taxpayer	NOUN
inlawrev-20658	505	36	’s	’s	PART
inlawrev-20658	505	37	cooperative	cooperative	ADJ
inlawrev-20658	505	38	arrangement).102	arrangement).102	PROPN
inlawrev-20658	505	39	furthermore	furthermore	ADV
inlawrev-20658	505	40	,	,	PUNCT
inlawrev-20658	505	41	the	the	DET
inlawrev-20658	505	42	taxpayer	taxpayer	NOUN
inlawrev-20658	505	43	must	must	AUX
inlawrev-20658	505	44	enter	enter	VERB
inlawrev-20658	505	45	into	into	ADP
inlawrev-20658	505	46	a	a	DET
inlawrev-20658	505	47	tax	tax	NOUN
inlawrev-20658	505	48	credit	credit	NOUN
inlawrev-20658	505	49	agreement	agreement	NOUN
inlawrev-20658	505	50	with	with	ADP
inlawrev-20658	505	51	the	the	DET
inlawrev-20658	505	52	iedc	iedc	NOUN
inlawrev-20658	505	53	that	that	SCONJ
inlawrev-20658	505	54	(	(	PUNCT
inlawrev-20658	505	55	1	1	X
inlawrev-20658	505	56	)	)	PUNCT
inlawrev-20658	505	57	contains	contain	VERB
inlawrev-20658	505	58	a	a	DET
inlawrev-20658	505	59	detailed	detailed	ADJ
inlawrev-20658	505	60	description	description	NOUN
inlawrev-20658	505	61	of	of	ADP
inlawrev-20658	505	62	the	the	DET
inlawrev-20658	505	63	taxpayer	taxpayer	NOUN
inlawrev-20658	505	64	’s	’s	PART
inlawrev-20658	505	65	cooperative	cooperative	ADJ
inlawrev-20658	505	66	arrangements	arrangement	NOUN
inlawrev-20658	505	67	;	;	PUNCT
inlawrev-20658	505	68	(	(	PUNCT
inlawrev-20658	505	69	2	2	X
inlawrev-20658	505	70	)	)	PUNCT
inlawrev-20658	505	71	requires	require	VERB
inlawrev-20658	505	72	the	the	DET
inlawrev-20658	505	73	taxpayer	taxpayer	NOUN
inlawrev-20658	505	74	to	to	PART
inlawrev-20658	505	75	report	report	VERB
inlawrev-20658	505	76	the	the	DET
inlawrev-20658	505	77	number	number	NOUN
inlawrev-20658	505	78	of	of	ADP
inlawrev-20658	505	79	employees	employee	NOUN
inlawrev-20658	505	80	who	who	PRON
inlawrev-20658	505	81	came	come	VERB
inlawrev-20658	505	82	out	out	ADP
inlawrev-20658	505	83	of	of	ADP
inlawrev-20658	505	84	those	those	DET
inlawrev-20658	505	85	cooperative	cooperative	ADJ
inlawrev-20658	505	86	arrangements	arrangement	NOUN
inlawrev-20658	505	87	each	each	DET
inlawrev-20658	505	88	year	year	NOUN
inlawrev-20658	505	89	,	,	PUNCT
inlawrev-20658	505	90	and	and	CCONJ
inlawrev-20658	505	91	the	the	DET
inlawrev-20658	505	92	income	income	NOUN
inlawrev-20658	505	93	tax	tax	NOUN
inlawrev-20658	505	94	revenue	revenue	NOUN
inlawrev-20658	505	95	withheld	withhold	VERB
inlawrev-20658	505	96	by	by	ADP
inlawrev-20658	505	97	the	the	DET
inlawrev-20658	505	98	taxpayer	taxpayer	NOUN
inlawrev-20658	505	99	from	from	ADP
inlawrev-20658	505	100	such	such	ADJ
inlawrev-20658	505	101	employees	employee	NOUN
inlawrev-20658	505	102	;	;	PUNCT
inlawrev-20658	505	103	(	(	PUNCT
inlawrev-20658	505	104	3	3	X
inlawrev-20658	505	105	)	)	PUNCT
inlawrev-20658	505	106	states	state	VERB
inlawrev-20658	505	107	the	the	DET
inlawrev-20658	505	108	annual	annual	ADJ
inlawrev-20658	505	109	amounts	amount	NOUN
inlawrev-20658	505	110	and	and	CCONJ
inlawrev-20658	505	111	duration	duration	NOUN
inlawrev-20658	505	112	of	of	ADP
inlawrev-20658	505	113	the	the	DET
inlawrev-20658	505	114	tax	tax	NOUN
inlawrev-20658	505	115	credits	credit	NOUN
inlawrev-20658	505	116	awarded	award	VERB
inlawrev-20658	505	117	;	;	PUNCT
inlawrev-20658	505	118	and	and	CCONJ
inlawrev-20658	505	119	(	(	PUNCT
inlawrev-20658	505	120	4	4	X
inlawrev-20658	505	121	)	)	PUNCT
inlawrev-20658	505	122	requires	require	VERB
inlawrev-20658	505	123	the	the	DET
inlawrev-20658	505	124	taxpayer	taxpayer	NOUN
inlawrev-20658	505	125	to	to	PART
inlawrev-20658	505	126	maintain	maintain	VERB
inlawrev-20658	505	127	its	its	PRON
inlawrev-20658	505	128	cooperative	cooperative	ADJ
inlawrev-20658	505	129	arrangements	arrangement	NOUN
inlawrev-20658	505	130	for	for	ADP
inlawrev-20658	505	131	at	at	ADV
inlawrev-20658	505	132	least	least	ADV
inlawrev-20658	505	133	two	two	NUM
inlawrev-20658	505	134	years	year	NOUN
inlawrev-20658	505	135	following	follow	VERB
inlawrev-20658	505	136	the	the	DET
inlawrev-20658	505	137	end	end	NOUN
inlawrev-20658	505	138	of	of	ADP
inlawrev-20658	505	139	the	the	DET
inlawrev-20658	505	140	allowed	allow	VERB
inlawrev-20658	505	141	tax	tax	NOUN
inlawrev-20658	505	142	credits.103	credits.103	NOUN
inlawrev-20658	505	143	a	a	DET
inlawrev-20658	505	144	taxpayer	taxpayer	NOUN
inlawrev-20658	505	145	’s	’s	PART
inlawrev-20658	505	146	failure	failure	NOUN
inlawrev-20658	505	147	to	to	PART
inlawrev-20658	505	148	maintain	maintain	VERB
inlawrev-20658	505	149	the	the	DET
inlawrev-20658	505	150	required	require	VERB
inlawrev-20658	505	151	cooperative	cooperative	ADJ
inlawrev-20658	505	152	arrangements	arrangement	NOUN
inlawrev-20658	505	153	will	will	AUX
inlawrev-20658	505	154	subject	subject	VERB
inlawrev-20658	505	155	the	the	DET
inlawrev-20658	505	156	disqualified	disqualify	VERB
inlawrev-20658	505	157	tax	tax	NOUN
inlawrev-20658	505	158	credit	credit	NOUN
inlawrev-20658	505	159	to	to	PART
inlawrev-20658	505	160	recapture	recapture	VERB
inlawrev-20658	505	161	by	by	ADP
inlawrev-20658	505	162	the	the	DET
inlawrev-20658	505	163	dor.104	dor.104	NOUN
inlawrev-20658	505	164	the	the	DET
inlawrev-20658	505	165	first	first	ADJ
inlawrev-20658	505	166	significant	significant	ADJ
inlawrev-20658	505	167	modification	modification	NOUN
inlawrev-20658	505	168	is	be	AUX
inlawrev-20658	505	169	to	to	ADP
inlawrev-20658	505	170	the	the	DET
inlawrev-20658	505	171	income	income	NOUN
inlawrev-20658	505	172	tax	tax	NOUN
inlawrev-20658	505	173	credit	credit	NOUN
inlawrev-20658	505	174	for	for	ADP
inlawrev-20658	505	175	property	property	NOUN
inlawrev-20658	505	176	taxes	taxis	NOUN
inlawrev-20658	505	177	paid	pay	VERB
inlawrev-20658	505	178	on	on	ADP
inlawrev-20658	505	179	homesteads.105	homesteads.105	NOUN
inlawrev-20658	505	180	effective	effective	ADJ
inlawrev-20658	505	181	for	for	ADP
inlawrev-20658	505	182	taxable	taxable	ADJ
inlawrev-20658	505	183	years	year	NOUN
inlawrev-20658	505	184	beginning	begin	VERB
inlawrev-20658	505	185	after	after	ADP
inlawrev-20658	505	186	december	december	PROPN
inlawrev-20658	505	187	31	31	NUM
inlawrev-20658	505	188	,	,	PUNCT
inlawrev-20658	505	189	2014	2014	NUM
inlawrev-20658	505	190	,	,	PUNCT
inlawrev-20658	505	191	the	the	DET
inlawrev-20658	505	192	modified	modify	VERB
inlawrev-20658	505	193	credit	credit	NOUN
inlawrev-20658	505	194	includes	include	VERB
inlawrev-20658	505	195	unearned	unearned	ADJ
inlawrev-20658	505	196	income	income	NOUN
inlawrev-20658	505	197	in	in	ADP
inlawrev-20658	505	198	the	the	DET
inlawrev-20658	505	199	test	test	NOUN
inlawrev-20658	505	200	to	to	PART
inlawrev-20658	505	201	determine	determine	VERB
inlawrev-20658	505	202	whether	whether	SCONJ
inlawrev-20658	505	203	a	a	DET
inlawrev-20658	505	204	taxpayer	taxpayer	NOUN
inlawrev-20658	505	205	qualifies	qualify	VERB
inlawrev-20658	505	206	for	for	ADP
inlawrev-20658	505	207	the	the	DET
inlawrev-20658	505	208	credit	credit	NOUN
inlawrev-20658	505	209	and	and	CCONJ
inlawrev-20658	505	210	in	in	ADP
inlawrev-20658	505	211	the	the	DET
inlawrev-20658	505	212	calculation	calculation	NOUN
inlawrev-20658	505	213	of	of	ADP
inlawrev-20658	505	214	the	the	DET
inlawrev-20658	505	215	credit	credit	NOUN
inlawrev-20658	505	216	amount.106	amount.106	CCONJ
inlawrev-20658	505	217	that	that	DET
inlawrev-20658	505	218	change	change	NOUN
inlawrev-20658	505	219	is	be	AUX
inlawrev-20658	505	220	accomplished	accomplish	VERB
inlawrev-20658	505	221	by	by	ADP
inlawrev-20658	505	222	requiring	require	VERB
inlawrev-20658	505	223	the	the	DET
inlawrev-20658	505	224	taxpayer	taxpayer	NOUN
inlawrev-20658	505	225	to	to	PART
inlawrev-20658	505	226	use	use	VERB
inlawrev-20658	505	227	“	"	PUNCT
inlawrev-20658	505	228	indiana	indiana	PROPN
inlawrev-20658	505	229	income	income	PROPN
inlawrev-20658	505	230	”	"	PUNCT
inlawrev-20658	505	231	(	(	PUNCT
inlawrev-20658	505	232	i.e.	i.e.	X
inlawrev-20658	505	233	,	,	PUNCT
inlawrev-20658	505	234	“	"	PUNCT
inlawrev-20658	505	235	adjusted	adjusted	ADJ
inlawrev-20658	505	236	gross	gross	ADJ
inlawrev-20658	505	237	income	income	NOUN
inlawrev-20658	505	238	of	of	ADP
inlawrev-20658	505	239	an	an	DET
inlawrev-20658	505	240	individual	individual	ADJ
inlawrev-20658	505	241	taxpayer	taxpayer	NOUN
inlawrev-20658	505	242	,	,	PUNCT
inlawrev-20658	505	243	and	and	CCONJ
inlawrev-20658	505	244	the	the	DET
inlawrev-20658	505	245	individual	individual	NOUN
inlawrev-20658	505	246	’s	’s	PART
inlawrev-20658	505	247	spouse	spouse	NOUN
inlawrev-20658	505	248	,	,	PUNCT
inlawrev-20658	505	249	if	if	SCONJ
inlawrev-20658	505	250	the	the	DET
inlawrev-20658	505	251	individual	individual	NOUN
inlawrev-20658	505	252	filed	file	VERB
inlawrev-20658	505	253	a	a	DET
inlawrev-20658	505	254	joint	joint	ADJ
inlawrev-20658	505	255	adjusted	adjust	VERB
inlawrev-20658	505	256	gross	gross	ADJ
inlawrev-20658	505	257	income	income	NOUN
inlawrev-20658	505	258	tax	tax	NOUN
inlawrev-20658	505	259	return	return	NOUN
inlawrev-20658	505	260	”	"	PUNCT
inlawrev-20658	505	261	)	)	PUNCT
inlawrev-20658	505	262	in	in	ADP
inlawrev-20658	505	263	place	place	NOUN
inlawrev-20658	505	264	of	of	ADP
inlawrev-20658	505	265	“	"	PUNCT
inlawrev-20658	505	266	earned	earn	VERB
inlawrev-20658	505	267	income	income	NOUN
inlawrev-20658	505	268	.	.	PUNCT
inlawrev-20658	505	269	”107	”107	PUNCT
inlawrev-20658	506	1	also	also	ADV
inlawrev-20658	506	2	,	,	PUNCT
inlawrev-20658	506	3	the	the	DET
inlawrev-20658	506	4	ga	ga	PROPN
inlawrev-20658	506	5	limited	limit	VERB
inlawrev-20658	506	6	the	the	DET
inlawrev-20658	506	7	tax	tax	NOUN
inlawrev-20658	506	8	credit	credit	NOUN
inlawrev-20658	506	9	for	for	ADP
inlawrev-20658	506	10	natural	natural	ADJ
inlawrev-20658	506	11	gas	gas	NOUN
inlawrev-20658	506	12	powered	power	VERB
inlawrev-20658	506	13	vehicles	vehicle	NOUN
inlawrev-20658	506	14	to	to	ADP
inlawrev-20658	506	15	natural	natural	ADJ
inlawrev-20658	506	16	gas	gas	NOUN
inlawrev-20658	506	17	powered	power	VERB
inlawrev-20658	506	18	vehicles	vehicle	NOUN
inlawrev-20658	506	19	that	that	PRON
inlawrev-20658	506	20	are	be	AUX
inlawrev-20658	506	21	“	"	PUNCT
inlawrev-20658	506	22	purchased	purchase	VERB
inlawrev-20658	506	23	or	or	CCONJ
inlawrev-20658	506	24	leased	lease	VERB
inlawrev-20658	506	25	from	from	ADP
inlawrev-20658	506	26	a	a	DET
inlawrev-20658	506	27	dealer	dealer	NOUN
inlawrev-20658	506	28	located	locate	VERB
inlawrev-20658	506	29	in	in	ADP
inlawrev-20658	506	30	indiana,”108	indiana,”108	ADV
inlawrev-20658	506	31	and	and	CCONJ
inlawrev-20658	506	32	modified	modify	VERB
inlawrev-20658	506	33	the	the	DET
inlawrev-20658	506	34	calculation	calculation	NOUN
inlawrev-20658	506	35	of	of	ADP
inlawrev-20658	506	36	the	the	DET
inlawrev-20658	506	37	total	total	ADJ
inlawrev-20658	506	38	tax	tax	NOUN
inlawrev-20658	506	39	credit	credit	NOUN
inlawrev-20658	506	40	allowed	allow	VERB
inlawrev-20658	506	41	to	to	ADP
inlawrev-20658	506	42	all	all	DET
inlawrev-20658	506	43	persons	person	NOUN
inlawrev-20658	506	44	for	for	ADP
inlawrev-20658	506	45	a	a	DET
inlawrev-20658	506	46	particular	particular	ADJ
inlawrev-20658	506	47	year	year	NOUN
inlawrev-20658	506	48	to	to	PART
inlawrev-20658	506	49	tie	tie	VERB
inlawrev-20658	506	50	99	99	NUM
inlawrev-20658	506	51	.	.	PUNCT
inlawrev-20658	507	1	pub	pub	NOUN
inlawrev-20658	507	2	.	.	PUNCT
inlawrev-20658	508	1	l.	l.	PROPN
inlawrev-20658	508	2	no	no	INTJ
inlawrev-20658	508	3	.	.	PROPN
inlawrev-20658	509	1	167	167	NUM
inlawrev-20658	509	2	-	-	SYM
inlawrev-20658	509	3	2014	2014	NUM
inlawrev-20658	509	4	,	,	PUNCT
inlawrev-20658	509	5	§	§	PROPN
inlawrev-20658	509	6	5	5	NUM
inlawrev-20658	509	7	,	,	PUNCT
inlawrev-20658	509	8	2014	2014	NUM
inlawrev-20658	509	9	ind	ind	NOUN
inlawrev-20658	509	10	.	.	PUNCT
inlawrev-20658	510	1	acts	act	VERB
inlawrev-20658	510	2	2013	2013	NUM
inlawrev-20658	510	3	,	,	PUNCT
inlawrev-20658	510	4	2015	2015	NUM
inlawrev-20658	510	5	(	(	PUNCT
inlawrev-20658	510	6	amending	amend	VERB
inlawrev-20658	510	7	ind	ind	NOUN
inlawrev-20658	510	8	.	.	PUNCT
inlawrev-20658	511	1	code	code	PROPN
inlawrev-20658	511	2	§	§	PROPN
inlawrev-20658	511	3	6	6	NUM
inlawrev-20658	511	4	-	-	SYM
inlawrev-20658	511	5	3.1	3.1	NUM
inlawrev-20658	511	6	-	-	SYM
inlawrev-20658	511	7	1313	1313	NUM
inlawrev-20658	511	8	(	(	PUNCT
inlawrev-20658	511	9	2014	2014	NUM
inlawrev-20658	511	10	)	)	PUNCT
inlawrev-20658	511	11	)	)	PUNCT
inlawrev-20658	511	12	.	.	PUNCT
inlawrev-20658	512	1	100	100	NUM
inlawrev-20658	512	2	.	.	PUNCT
inlawrev-20658	513	1	i	i	PRON
inlawrev-20658	513	2	d.	d.	PROPN
inlawrev-20658	513	3	101	101	NUM
inlawrev-20658	513	4	.	.	PUNCT
inlawrev-20658	514	1	i	i	PRON
inlawrev-20658	514	2	d.	d.	PROPN
inlawrev-20658	514	3	§	§	PROPN
inlawrev-20658	514	4	7	7	NUM
inlawrev-20658	514	5	,	,	PUNCT
inlawrev-20658	514	6	2014	2014	NUM
inlawrev-20658	514	7	ind	ind	NOUN
inlawrev-20658	514	8	.	.	PUNCT
inlawrev-20658	515	1	acts	act	VERB
inlawrev-20658	515	2	at	at	ADP
inlawrev-20658	515	3	2016	2016	NUM
inlawrev-20658	515	4	-	-	SYM
inlawrev-20658	515	5	17	17	NUM
inlawrev-20658	515	6	(	(	PUNCT
inlawrev-20658	515	7	codified	codify	VERB
inlawrev-20658	515	8	at	at	ADP
inlawrev-20658	515	9	ind	ind	PROPN
inlawrev-20658	515	10	.	.	PUNCT
inlawrev-20658	516	1	code	code	PROPN
inlawrev-20658	516	2	§	§	PROPN
inlawrev-20658	516	3	6	6	NUM
inlawrev-20658	516	4	-	-	SYM
inlawrev-20658	516	5	3.1	3.1	NUM
inlawrev-20658	516	6	-	-	SYM
inlawrev-20658	516	7	13	13	NUM
inlawrev-20658	516	8	-	-	SYM
inlawrev-20658	516	9	15.7	15.7	NUM
inlawrev-20658	516	10	(	(	PUNCT
inlawrev-20658	516	11	2014	2014	NUM
inlawrev-20658	516	12	)	)	PUNCT
inlawrev-20658	516	13	)	)	PUNCT
inlawrev-20658	516	14	.	.	PUNCT
inlawrev-20658	517	1	102	102	NUM
inlawrev-20658	517	2	.	.	PUNCT
inlawrev-20658	518	1	i	i	PRON
inlawrev-20658	518	2	d.	d.	PROPN
inlawrev-20658	518	3	§	§	PROPN
inlawrev-20658	518	4	8	8	NUM
inlawrev-20658	518	5	,	,	PUNCT
inlawrev-20658	518	6	2014	2014	NUM
inlawrev-20658	518	7	ind	ind	NOUN
inlawrev-20658	518	8	.	.	PUNCT
inlawrev-20658	519	1	acts	act	VERB
inlawrev-20658	519	2	at	at	ADP
inlawrev-20658	519	3	2017	2017	NUM
inlawrev-20658	519	4	-	-	SYM
inlawrev-20658	519	5	18	18	NUM
inlawrev-20658	519	6	(	(	PUNCT
inlawrev-20658	519	7	codified	codify	VERB
inlawrev-20658	519	8	at	at	ADP
inlawrev-20658	519	9	ind	ind	PROPN
inlawrev-20658	519	10	.	.	PUNCT
inlawrev-20658	520	1	code	code	PROPN
inlawrev-20658	520	2	§	§	PROPN
inlawrev-20658	520	3	6	6	NUM
inlawrev-20658	520	4	-	-	SYM
inlawrev-20658	520	5	3.1	3.1	NUM
inlawrev-20658	520	6	-	-	SYM
inlawrev-20658	520	7	13	13	NUM
inlawrev-20658	520	8	-	-	SYM
inlawrev-20658	520	9	19.7	19.7	NUM
inlawrev-20658	520	10	(	(	PUNCT
inlawrev-20658	520	11	2014	2014	NUM
inlawrev-20658	520	12	)	)	PUNCT
inlawrev-20658	520	13	)	)	PUNCT
inlawrev-20658	520	14	.	.	PUNCT
inlawrev-20658	521	1	103	103	NUM
inlawrev-20658	521	2	.	.	PUNCT
inlawrev-20658	522	1	i	i	PRON
inlawrev-20658	522	2	d.	d.	PROPN
inlawrev-20658	522	3	104	104	NUM
inlawrev-20658	522	4	.	.	PUNCT
inlawrev-20658	523	1	i	i	PRON
inlawrev-20658	523	2	d.	d.	PROPN
inlawrev-20658	523	3	§	§	PROPN
inlawrev-20658	523	4	8	8	NUM
inlawrev-20658	523	5	,	,	PUNCT
inlawrev-20658	523	6	2014	2014	NUM
inlawrev-20658	523	7	ind	ind	NOUN
inlawrev-20658	523	8	.	.	PUNCT
inlawrev-20658	523	9	acts	act	VERB
inlawrev-20658	523	10	at	at	ADP
inlawrev-20658	523	11	2017	2017	NUM
inlawrev-20658	523	12	(	(	PUNCT
inlawrev-20658	523	13	codified	codify	VERB
inlawrev-20658	523	14	at	at	ADP
inlawrev-20658	523	15	ind	ind	PROPN
inlawrev-20658	523	16	.	.	PUNCT
inlawrev-20658	524	1	code	code	PROPN
inlawrev-20658	524	2	§	§	PROPN
inlawrev-20658	524	3	6	6	NUM
inlawrev-20658	524	4	-	-	SYM
inlawrev-20658	524	5	3.1	3.1	NUM
inlawrev-20658	524	6	-	-	PUNCT
inlawrev-20658	524	7	13	13	NUM
inlawrev-20658	524	8	-	-	NUM
inlawrev-20658	524	9	19.7(a)(4	19.7(a)(4	NUM
inlawrev-20658	524	10	)	)	PUNCT
inlawrev-20658	524	11	(	(	PUNCT
inlawrev-20658	524	12	2014	2014	NUM
inlawrev-20658	524	13	)	)	PUNCT
inlawrev-20658	524	14	)	)	PUNCT
inlawrev-20658	524	15	.	.	PUNCT
inlawrev-20658	525	1	105	105	NUM
inlawrev-20658	525	2	.	.	PUNCT
inlawrev-20658	526	1	pub	pub	NOUN
inlawrev-20658	526	2	.	.	PUNCT
inlawrev-20658	527	1	l.	l.	PROPN
inlawrev-20658	527	2	no	no	INTJ
inlawrev-20658	527	3	.	.	PROPN
inlawrev-20658	528	1	166	166	NUM
inlawrev-20658	528	2	-	-	SYM
inlawrev-20658	528	3	2014	2014	NUM
inlawrev-20658	528	4	,	,	PUNCT
inlawrev-20658	528	5	§	§	PROPN
inlawrev-20658	528	6	§	§	PROPN
inlawrev-20658	528	7	22	22	NUM
inlawrev-20658	528	8	-	-	SYM
inlawrev-20658	528	9	24	24	NUM
inlawrev-20658	528	10	,	,	PUNCT
inlawrev-20658	528	11	2014	2014	NUM
inlawrev-20658	528	12	ind	ind	NOUN
inlawrev-20658	528	13	.	.	PUNCT
inlawrev-20658	529	1	acts	act	VERB
inlawrev-20658	529	2	1967	1967	NUM
inlawrev-20658	529	3	,	,	PUNCT
inlawrev-20658	529	4	1990	1990	NUM
inlawrev-20658	529	5	-	-	SYM
inlawrev-20658	529	6	92	92	NUM
inlawrev-20658	529	7	(	(	PUNCT
inlawrev-20658	529	8	amending	amend	VERB
inlawrev-20658	529	9	ind	ind	NOUN
inlawrev-20658	529	10	.	.	PUNCT
inlawrev-20658	530	1	code	code	PROPN
inlawrev-20658	530	2	§	§	PROPN
inlawrev-20658	530	3	§	§	PROPN
inlawrev-20658	530	4	6	6	NUM
inlawrev-20658	530	5	-	-	SYM
inlawrev-20658	530	6	3.1	3.1	NUM
inlawrev-20658	530	7	-	-	PUNCT
inlawrev-20658	530	8	20	20	NUM
inlawrev-20658	530	9	-	-	SYM
inlawrev-20658	530	10	1	1	NUM
inlawrev-20658	530	11	,	,	PUNCT
inlawrev-20658	530	12	-4	-4	INTJ
inlawrev-20658	530	13	,	,	PUNCT
inlawrev-20658	530	14	-5	-5	ADJ
inlawrev-20658	530	15	(	(	PUNCT
inlawrev-20658	530	16	2014	2014	NUM
inlawrev-20658	530	17	)	)	PUNCT
inlawrev-20658	530	18	)	)	PUNCT
inlawrev-20658	530	19	.	.	PUNCT
inlawrev-20658	531	1	106	106	NUM
inlawrev-20658	531	2	.	.	PUNCT
inlawrev-20658	532	1	i	i	PRON
inlawrev-20658	532	2	d.	d.	PROPN
inlawrev-20658	532	3	§	§	PROPN
inlawrev-20658	532	4	§	§	PROPN
inlawrev-20658	532	5	23	23	NUM
inlawrev-20658	532	6	-	-	SYM
inlawrev-20658	532	7	24	24	NUM
inlawrev-20658	532	8	,	,	PUNCT
inlawrev-20658	532	9	2014	2014	NUM
inlawrev-20658	532	10	ind	ind	NOUN
inlawrev-20658	532	11	.	.	PUNCT
inlawrev-20658	533	1	acts	act	VERB
inlawrev-20658	533	2	at	at	ADP
inlawrev-20658	533	3	1990	1990	NUM
inlawrev-20658	533	4	-	-	SYM
inlawrev-20658	533	5	92	92	NUM
inlawrev-20658	533	6	(	(	PUNCT
inlawrev-20658	533	7	amending	amend	VERB
inlawrev-20658	533	8	ind	ind	NOUN
inlawrev-20658	533	9	.	.	PUNCT
inlawrev-20658	534	1	code	code	PROPN
inlawrev-20658	534	2	§	§	PROPN
inlawrev-20658	534	3	§	§	PROPN
inlawrev-20658	534	4	6	6	NUM
inlawrev-20658	534	5	-	-	SYM
inlawrev-20658	534	6	3.1	3.1	NUM
inlawrev-20658	534	7	-	-	PUNCT
inlawrev-20658	534	8	20	20	NUM
inlawrev-20658	534	9	-	-	SYM
inlawrev-20658	534	10	4	4	NUM
inlawrev-20658	534	11	,	,	PUNCT
inlawrev-20658	534	12	-5	-5	ADJ
inlawrev-20658	534	13	(	(	PUNCT
inlawrev-20658	534	14	2014	2014	NUM
inlawrev-20658	534	15	)	)	PUNCT
inlawrev-20658	534	16	)	)	PUNCT
inlawrev-20658	534	17	.	.	PUNCT
inlawrev-20658	535	1	107	107	NUM
inlawrev-20658	535	2	.	.	PUNCT
inlawrev-20658	536	1	i	i	PRON
inlawrev-20658	536	2	d.	d.	PROPN
inlawrev-20658	536	3	§	§	PROPN
inlawrev-20658	536	4	22	22	NUM
inlawrev-20658	536	5	,	,	PUNCT
inlawrev-20658	536	6	2014	2014	NUM
inlawrev-20658	536	7	ind	ind	NOUN
inlawrev-20658	536	8	.	.	PUNCT
inlawrev-20658	537	1	acts	act	VERB
inlawrev-20658	537	2	at	at	ADP
inlawrev-20658	537	3	1990	1990	NUM
inlawrev-20658	537	4	-	-	SYM
inlawrev-20658	537	5	92	92	NUM
inlawrev-20658	537	6	(	(	PUNCT
inlawrev-20658	537	7	amending	amend	VERB
inlawrev-20658	537	8	ind	ind	NOUN
inlawrev-20658	537	9	.	.	PUNCT
inlawrev-20658	538	1	code	code	PROPN
inlawrev-20658	538	2	§	§	PROPN
inlawrev-20658	538	3	6	6	NUM
inlawrev-20658	538	4	-	-	SYM
inlawrev-20658	538	5	3.1	3.1	NUM
inlawrev-20658	538	6	-	-	SYM
inlawrev-20658	538	7	20	20	NUM
inlawrev-20658	538	8	-	-	SYM
inlawrev-20658	538	9	1	1	NUM
inlawrev-20658	538	10	(	(	PUNCT
inlawrev-20658	538	11	2014	2014	NUM
inlawrev-20658	538	12	)	)	PUNCT
inlawrev-20658	538	13	)	)	PUNCT
inlawrev-20658	538	14	.	.	PUNCT
inlawrev-20658	539	1	108	108	NUM
inlawrev-20658	539	2	.	.	PUNCT
inlawrev-20658	540	1	pub	pub	NOUN
inlawrev-20658	540	2	.	.	PUNCT
inlawrev-20658	541	1	l.	l.	PROPN
inlawrev-20658	541	2	no	no	INTJ
inlawrev-20658	541	3	.	.	NOUN
inlawrev-20658	542	1	212	212	NUM
inlawrev-20658	542	2	-	-	SYM
inlawrev-20658	542	3	2014	2014	NUM
inlawrev-20658	542	4	,	,	PUNCT
inlawrev-20658	542	5	§	§	PROPN
inlawrev-20658	542	6	1	1	NUM
inlawrev-20658	542	7	,	,	PUNCT
inlawrev-20658	542	8	2014	2014	NUM
inlawrev-20658	542	9	ind	ind	NOUN
inlawrev-20658	542	10	.	.	PUNCT
inlawrev-20658	543	1	acts	act	VERB
inlawrev-20658	543	2	2544	2544	NUM
inlawrev-20658	543	3	,	,	PUNCT
inlawrev-20658	543	4	2544	2544	NUM
inlawrev-20658	543	5	(	(	PUNCT
inlawrev-20658	543	6	amending	amend	VERB
inlawrev-20658	543	7	ind	ind	NOUN
inlawrev-20658	543	8	.	.	PUNCT
inlawrev-20658	544	1	code	code	PROPN
inlawrev-20658	544	2	§	§	PROPN
inlawrev-20658	544	3	6	6	NUM
inlawrev-20658	544	4	-	-	PUNCT
inlawrev-20658	544	5	3.134.6	3.134.6	NUM
inlawrev-20658	544	6	-	-	SYM
inlawrev-20658	544	7	6	6	NUM
inlawrev-20658	544	8	(	(	PUNCT
inlawrev-20658	544	9	2014	2014	NUM
inlawrev-20658	544	10	)	)	PUNCT
inlawrev-20658	544	11	)	)	PUNCT
inlawrev-20658	544	12	.	.	PUNCT
inlawrev-20658	545	1	1468	1468	NUM
inlawrev-20658	545	2	indiana	indiana	PROPN
inlawrev-20658	545	3	law	law	PROPN
inlawrev-20658	545	4	review	review	NOUN
inlawrev-20658	545	5	[	[	X
inlawrev-20658	545	6	vol	vol	NOUN
inlawrev-20658	545	7	.	.	PUNCT
inlawrev-20658	546	1	48:1455	48:1455	NUM
inlawrev-20658	546	2	it	it	PRON
inlawrev-20658	546	3	to	to	ADP
inlawrev-20658	546	4	the	the	DET
inlawrev-20658	546	5	state	state	NOUN
inlawrev-20658	546	6	gross	gross	ADJ
inlawrev-20658	546	7	retail	retail	NOUN
inlawrev-20658	546	8	and	and	CCONJ
inlawrev-20658	546	9	use	use	VERB
inlawrev-20658	546	10	tax	tax	NOUN
inlawrev-20658	546	11	revenue	revenue	NOUN
inlawrev-20658	546	12	from	from	ADP
inlawrev-20658	546	13	the	the	DET
inlawrev-20658	546	14	purchase	purchase	NOUN
inlawrev-20658	546	15	of	of	ADP
inlawrev-20658	546	16	natural	natural	ADJ
inlawrev-20658	546	17	gas	gas	NOUN
inlawrev-20658	546	18	products	product	NOUN
inlawrev-20658	546	19	to	to	PART
inlawrev-20658	546	20	fuel	fuel	VERB
inlawrev-20658	546	21	motor	motor	NOUN
inlawrev-20658	546	22	vehicles.109	vehicles.109	VERB
inlawrev-20658	546	23	prior	prior	ADV
inlawrev-20658	546	24	to	to	ADP
inlawrev-20658	546	25	those	those	DET
inlawrev-20658	546	26	changes	change	NOUN
inlawrev-20658	546	27	,	,	PUNCT
inlawrev-20658	546	28	the	the	DET
inlawrev-20658	546	29	tax	tax	NOUN
inlawrev-20658	546	30	credit	credit	NOUN
inlawrev-20658	546	31	did	do	AUX
inlawrev-20658	546	32	not	not	PART
inlawrev-20658	546	33	depend	depend	VERB
inlawrev-20658	546	34	on	on	ADP
inlawrev-20658	546	35	the	the	DET
inlawrev-20658	546	36	transferor	transferor	NOUN
inlawrev-20658	546	37	’s	’s	PART
inlawrev-20658	546	38	location	location	NOUN
inlawrev-20658	546	39	and	and	CCONJ
inlawrev-20658	546	40	the	the	DET
inlawrev-20658	546	41	maximum	maximum	ADJ
inlawrev-20658	546	42	credit	credit	NOUN
inlawrev-20658	546	43	was	be	AUX
inlawrev-20658	546	44	tied	tie	VERB
inlawrev-20658	546	45	to	to	ADP
inlawrev-20658	546	46	tax	tax	NOUN
inlawrev-20658	546	47	revenue	revenue	NOUN
inlawrev-20658	546	48	from	from	ADP
inlawrev-20658	546	49	the	the	DET
inlawrev-20658	546	50	sale	sale	NOUN
inlawrev-20658	546	51	of	of	ADP
inlawrev-20658	546	52	“	"	PUNCT
inlawrev-20658	546	53	alternative	alternative	ADJ
inlawrev-20658	546	54	fuels	fuel	NOUN
inlawrev-20658	546	55	”	"	PUNCT
inlawrev-20658	546	56	used	use	VERB
inlawrev-20658	546	57	in	in	ADP
inlawrev-20658	546	58	providing	provide	VERB
inlawrev-20658	546	59	public	public	ADJ
inlawrev-20658	546	60	transportation.110	transportation.110	NOUN
inlawrev-20658	546	61	in	in	ADP
inlawrev-20658	546	62	addition	addition	NOUN
inlawrev-20658	546	63	,	,	PUNCT
inlawrev-20658	546	64	the	the	DET
inlawrev-20658	546	65	ga	ga	PROPN
inlawrev-20658	546	66	modified	modify	VERB
inlawrev-20658	546	67	the	the	DET
inlawrev-20658	546	68	industrial	industrial	ADJ
inlawrev-20658	546	69	recovery	recovery	NOUN
inlawrev-20658	546	70	tax	tax	NOUN
inlawrev-20658	546	71	credit	credit	NOUN
inlawrev-20658	546	72	to	to	PART
inlawrev-20658	546	73	permit	permit	VERB
inlawrev-20658	546	74	a	a	DET
inlawrev-20658	546	75	pass	pass	VERB
inlawrev-20658	546	76	-	-	PUNCT
inlawrev-20658	546	77	through	through	ADP
inlawrev-20658	546	78	entity	entity	NOUN
inlawrev-20658	546	79	’s	’s	PART
inlawrev-20658	546	80	owners	owner	NOUN
inlawrev-20658	546	81	to	to	PART
inlawrev-20658	546	82	claim	claim	VERB
inlawrev-20658	546	83	its	its	PRON
inlawrev-20658	546	84	tax	tax	NOUN
inlawrev-20658	546	85	credit	credit	NOUN
inlawrev-20658	546	86	in	in	ADP
inlawrev-20658	546	87	proportion	proportion	NOUN
inlawrev-20658	546	88	to	to	ADP
inlawrev-20658	546	89	their	their	PRON
inlawrev-20658	546	90	share	share	NOUN
inlawrev-20658	546	91	of	of	ADP
inlawrev-20658	546	92	the	the	DET
inlawrev-20658	546	93	entity	entity	NOUN
inlawrev-20658	546	94	’s	’s	PART
inlawrev-20658	546	95	distributive	distributive	ADJ
inlawrev-20658	546	96	income	income	NOUN
inlawrev-20658	546	97	(	(	PUNCT
inlawrev-20658	546	98	in	in	ADP
inlawrev-20658	546	99	addition	addition	NOUN
inlawrev-20658	546	100	to	to	ADP
inlawrev-20658	546	101	any	any	DET
inlawrev-20658	546	102	industrial	industrial	ADJ
inlawrev-20658	546	103	recovery	recovery	NOUN
inlawrev-20658	546	104	tax	tax	NOUN
inlawrev-20658	546	105	credit	credit	NOUN
inlawrev-20658	546	106	that	that	PRON
inlawrev-20658	546	107	the	the	DET
inlawrev-20658	546	108	owners	owner	NOUN
inlawrev-20658	546	109	may	may	AUX
inlawrev-20658	546	110	be	be	AUX
inlawrev-20658	546	111	entitled	entitle	VERB
inlawrev-20658	546	112	to	to	ADP
inlawrev-20658	546	113	on	on	ADP
inlawrev-20658	546	114	their	their	PRON
inlawrev-20658	546	115	own).111	own).111	NOUN
inlawrev-20658	546	116	more	more	ADV
inlawrev-20658	546	117	modest	modest	ADJ
inlawrev-20658	546	118	changes	change	NOUN
inlawrev-20658	546	119	were	be	AUX
inlawrev-20658	546	120	made	make	VERB
inlawrev-20658	546	121	to	to	ADP
inlawrev-20658	546	122	a	a	DET
inlawrev-20658	546	123	number	number	NOUN
inlawrev-20658	546	124	of	of	ADP
inlawrev-20658	546	125	other	other	ADJ
inlawrev-20658	546	126	tax	tax	NOUN
inlawrev-20658	546	127	credits	credit	NOUN
inlawrev-20658	546	128	.	.	PUNCT
inlawrev-20658	547	1	first	first	ADV
inlawrev-20658	547	2	,	,	PUNCT
inlawrev-20658	547	3	responsibility	responsibility	NOUN
inlawrev-20658	547	4	for	for	ADP
inlawrev-20658	547	5	administering	administer	VERB
inlawrev-20658	547	6	portions	portion	NOUN
inlawrev-20658	547	7	of	of	ADP
inlawrev-20658	547	8	the	the	DET
inlawrev-20658	547	9	historic	historic	ADJ
inlawrev-20658	547	10	rehabilitation	rehabilitation	NOUN
inlawrev-20658	547	11	credit	credit	NOUN
inlawrev-20658	547	12	and	and	CCONJ
inlawrev-20658	547	13	the	the	DET
inlawrev-20658	547	14	residential	residential	ADJ
inlawrev-20658	547	15	historic	historic	ADJ
inlawrev-20658	547	16	rehabilitation	rehabilitation	NOUN
inlawrev-20658	547	17	credit	credit	NOUN
inlawrev-20658	547	18	was	be	AUX
inlawrev-20658	547	19	transferred	transfer	VERB
inlawrev-20658	547	20	from	from	ADP
inlawrev-20658	547	21	the	the	DET
inlawrev-20658	547	22	division	division	NOUN
inlawrev-20658	547	23	of	of	ADP
inlawrev-20658	547	24	historic	historic	ADJ
inlawrev-20658	547	25	preservation	preservation	NOUN
inlawrev-20658	547	26	and	and	CCONJ
inlawrev-20658	547	27	archeology	archeology	NOUN
inlawrev-20658	547	28	to	to	ADP
inlawrev-20658	547	29	the	the	DET
inlawrev-20658	547	30	office	office	NOUN
inlawrev-20658	547	31	of	of	ADP
inlawrev-20658	547	32	community	community	NOUN
inlawrev-20658	547	33	and	and	CCONJ
inlawrev-20658	547	34	rural	rural	ADJ
inlawrev-20658	547	35	affairs	affair	NOUN
inlawrev-20658	547	36	,	,	PUNCT
inlawrev-20658	547	37	and	and	CCONJ
inlawrev-20658	547	38	the	the	DET
inlawrev-20658	547	39	tax	tax	NOUN
inlawrev-20658	547	40	court	court	NOUN
inlawrev-20658	547	41	is	be	AUX
inlawrev-20658	547	42	now	now	ADV
inlawrev-20658	547	43	empowered	empower	VERB
inlawrev-20658	547	44	to	to	PART
inlawrev-20658	547	45	hear	hear	VERB
inlawrev-20658	547	46	taxpayer	taxpayer	NOUN
inlawrev-20658	547	47	appeals	appeal	NOUN
inlawrev-20658	547	48	from	from	ADP
inlawrev-20658	547	49	that	that	DET
inlawrev-20658	547	50	office.112	office.112	PROPN
inlawrev-20658	547	51	second	second	NOUN
inlawrev-20658	547	52	,	,	PUNCT
inlawrev-20658	547	53	the	the	DET
inlawrev-20658	547	54	ga	ga	PROPN
inlawrev-20658	547	55	prohibited	prohibit	VERB
inlawrev-20658	547	56	the	the	DET
inlawrev-20658	547	57	use	use	NOUN
inlawrev-20658	547	58	of	of	ADP
inlawrev-20658	547	59	a	a	DET
inlawrev-20658	547	60	venture	venture	NOUN
inlawrev-20658	547	61	capital	capital	NOUN
inlawrev-20658	547	62	investment	investment	NOUN
inlawrev-20658	547	63	credit	credit	NOUN
inlawrev-20658	547	64	certificate	certificate	NOUN
inlawrev-20658	547	65	or	or	CCONJ
inlawrev-20658	547	66	tax	tax	NOUN
inlawrev-20658	547	67	credit	credit	NOUN
inlawrev-20658	547	68	as	as	ADP
inlawrev-20658	547	69	a	a	DET
inlawrev-20658	547	70	security	security	NOUN
inlawrev-20658	547	71	for	for	ADP
inlawrev-20658	547	72	purposes	purpose	NOUN
inlawrev-20658	547	73	of	of	ADP
inlawrev-20658	547	74	title	title	NOUN
inlawrev-20658	547	75	23	23	NUM
inlawrev-20658	547	76	of	of	ADP
inlawrev-20658	547	77	the	the	DET
inlawrev-20658	547	78	indiana	indiana	PROPN
inlawrev-20658	547	79	code	code	PROPN
inlawrev-20658	547	80	(	(	PUNCT
inlawrev-20658	547	81	business	business	NOUN
inlawrev-20658	547	82	and	and	CCONJ
inlawrev-20658	547	83	other	other	ADJ
inlawrev-20658	547	84	associations).113	associations).113	PROPN
inlawrev-20658	547	85	finally	finally	ADV
inlawrev-20658	547	86	,	,	PUNCT
inlawrev-20658	547	87	a	a	DET
inlawrev-20658	547	88	taxpayer	taxpayer	NOUN
inlawrev-20658	547	89	may	may	AUX
inlawrev-20658	547	90	not	not	PART
inlawrev-20658	547	91	claim	claim	VERB
inlawrev-20658	547	92	a	a	DET
inlawrev-20658	547	93	school	school	NOUN
inlawrev-20658	547	94	scholarship	scholarship	NOUN
inlawrev-20658	547	95	tax	tax	NOUN
inlawrev-20658	547	96	credit	credit	NOUN
inlawrev-20658	547	97	for	for	ADP
inlawrev-20658	547	98	making	make	VERB
inlawrev-20658	547	99	a	a	DET
inlawrev-20658	547	100	contribution	contribution	NOUN
inlawrev-20658	547	101	that	that	PRON
inlawrev-20658	547	102	is	be	AUX
inlawrev-20658	547	103	used	use	VERB
inlawrev-20658	547	104	to	to	PART
inlawrev-20658	547	105	provide	provide	VERB
inlawrev-20658	547	106	a	a	DET
inlawrev-20658	547	107	scholarship	scholarship	NOUN
inlawrev-20658	547	108	to	to	ADP
inlawrev-20658	547	109	a	a	DET
inlawrev-20658	547	110	participant	participant	NOUN
inlawrev-20658	547	111	in	in	ADP
inlawrev-20658	547	112	the	the	DET
inlawrev-20658	547	113	state	state	NOUN
inlawrev-20658	547	114	’s	’s	PART
inlawrev-20658	547	115	early	early	ADJ
inlawrev-20658	547	116	education	education	NOUN
inlawrev-20658	547	117	grant	grant	NOUN
inlawrev-20658	547	118	pilot	pilot	PROPN
inlawrev-20658	547	119	program.114	program.114	PROPN
inlawrev-20658	547	120	e.	e.	PROPN
inlawrev-20658	547	121	local	local	ADJ
inlawrev-20658	547	122	taxes	taxis	NOUN
inlawrev-20658	547	123	two	two	NUM
inlawrev-20658	547	124	significant	significant	ADJ
inlawrev-20658	547	125	changes	change	NOUN
inlawrev-20658	547	126	in	in	ADP
inlawrev-20658	547	127	local	local	ADJ
inlawrev-20658	547	128	taxation	taxation	NOUN
inlawrev-20658	547	129	occurred	occur	VERB
inlawrev-20658	547	130	in	in	ADP
inlawrev-20658	547	131	2014.115	2014.115	PROPN
inlawrev-20658	547	132	first	first	ADV
inlawrev-20658	547	133	,	,	PUNCT
inlawrev-20658	547	134	the	the	DET
inlawrev-20658	547	135	ga	ga	PROPN
inlawrev-20658	547	136	created	create	VERB
inlawrev-20658	547	137	a	a	DET
inlawrev-20658	547	138	credit	credit	NOUN
inlawrev-20658	547	139	for	for	ADP
inlawrev-20658	547	140	income	income	NOUN
inlawrev-20658	547	141	taxes	taxis	NOUN
inlawrev-20658	547	142	paid	pay	VERB
inlawrev-20658	547	143	to	to	ADP
inlawrev-20658	547	144	a	a	DET
inlawrev-20658	547	145	“	"	PUNCT
inlawrev-20658	547	146	county	county	NOUN
inlawrev-20658	547	147	,	,	PUNCT
inlawrev-20658	547	148	city	city	NOUN
inlawrev-20658	547	149	,	,	PUNCT
inlawrev-20658	547	150	town	town	NOUN
inlawrev-20658	547	151	,	,	PUNCT
inlawrev-20658	547	152	or	or	CCONJ
inlawrev-20658	547	153	other	other	ADJ
inlawrev-20658	547	154	local	local	ADJ
inlawrev-20658	547	155	government	government	NOUN
inlawrev-20658	547	156	entity	entity	NOUN
inlawrev-20658	547	157	located	locate	VERB
inlawrev-20658	547	158	outside	outside	ADP
inlawrev-20658	547	159	indiana	indiana	PROPN
inlawrev-20658	547	160	”	"	PUNCT
inlawrev-20658	547	161	that	that	PRON
inlawrev-20658	547	162	may	may	AUX
inlawrev-20658	547	163	be	be	AUX
inlawrev-20658	547	164	taken	take	VERB
inlawrev-20658	547	165	against	against	ADP
inlawrev-20658	547	166	the	the	DET
inlawrev-20658	547	167	taxpayer	taxpayer	NOUN
inlawrev-20658	547	168	’s	’s	PART
inlawrev-20658	547	169	cedit	cedit	NOUN
inlawrev-20658	547	170	liability.116	liability.116	ADV
inlawrev-20658	547	171	the	the	DET
inlawrev-20658	547	172	new	new	ADJ
inlawrev-20658	547	173	tax	tax	NOUN
inlawrev-20658	547	174	credit	credit	NOUN
inlawrev-20658	547	175	may	may	AUX
inlawrev-20658	547	176	not	not	PART
inlawrev-20658	547	177	reduce	reduce	VERB
inlawrev-20658	547	178	the	the	DET
inlawrev-20658	547	179	taxpayer	taxpayer	NOUN
inlawrev-20658	547	180	’s	’s	PART
inlawrev-20658	547	181	cedit	cedit	NOUN
inlawrev-20658	547	182	liability	liability	NOUN
inlawrev-20658	547	183	below	below	ADP
inlawrev-20658	547	184	the	the	DET
inlawrev-20658	547	185	amount	amount	NOUN
inlawrev-20658	547	186	of	of	ADP
inlawrev-20658	547	187	cedit	cedit	NOUN
inlawrev-20658	547	188	that	that	PRON
inlawrev-20658	547	189	would	would	AUX
inlawrev-20658	547	190	have	have	AUX
inlawrev-20658	547	191	been	be	AUX
inlawrev-20658	547	192	due	due	ADJ
inlawrev-20658	547	193	if	if	SCONJ
inlawrev-20658	547	194	the	the	DET
inlawrev-20658	547	195	income	income	NOUN
inlawrev-20658	547	196	in	in	ADP
inlawrev-20658	547	197	question	question	NOUN
inlawrev-20658	547	198	were	be	AUX
inlawrev-20658	547	199	simply	simply	ADV
inlawrev-20658	547	200	excluded	exclude	VERB
inlawrev-20658	547	201	from	from	ADP
inlawrev-20658	547	202	the	the	DET
inlawrev-20658	547	203	taxpayer	taxpayer	NOUN
inlawrev-20658	547	204	’s	’s	PART
inlawrev-20658	547	205	cedit	cedit	NOUN
inlawrev-20658	547	206	liability	liability	NOUN
inlawrev-20658	547	207	109	109	NUM
inlawrev-20658	547	208	.	.	PUNCT
inlawrev-20658	548	1	i	i	PRON
inlawrev-20658	548	2	d.	d.	PROPN
inlawrev-20658	548	3	§	§	PROPN
inlawrev-20658	548	4	2	2	NUM
inlawrev-20658	548	5	,	,	PUNCT
inlawrev-20658	548	6	2014	2014	NUM
inlawrev-20658	548	7	ind	ind	NOUN
inlawrev-20658	548	8	.	.	PUNCT
inlawrev-20658	549	1	acts	act	VERB
inlawrev-20658	549	2	at	at	ADP
inlawrev-20658	549	3	2544	2544	NUM
inlawrev-20658	549	4	(	(	PUNCT
inlawrev-20658	549	5	amending	amend	VERB
inlawrev-20658	549	6	ind	ind	NOUN
inlawrev-20658	549	7	.	.	PUNCT
inlawrev-20658	550	1	code	code	PROPN
inlawrev-20658	550	2	§	§	PROPN
inlawrev-20658	550	3	6	6	NUM
inlawrev-20658	550	4	-	-	SYM
inlawrev-20658	550	5	3.1	3.1	NUM
inlawrev-20658	550	6	-	-	PUNCT
inlawrev-20658	550	7	34.6	34.6	NUM
inlawrev-20658	550	8	-	-	SYM
inlawrev-20658	550	9	10	10	NUM
inlawrev-20658	550	10	(	(	PUNCT
inlawrev-20658	550	11	2014	2014	NUM
inlawrev-20658	550	12	)	)	PUNCT
inlawrev-20658	550	13	)	)	PUNCT
inlawrev-20658	550	14	.	.	PUNCT
inlawrev-20658	551	1	110	110	NUM
inlawrev-20658	551	2	.	.	PUNCT
inlawrev-20658	552	1	i	i	PRON
inlawrev-20658	552	2	d.	d.	PROPN
inlawrev-20658	552	3	111	111	NUM
inlawrev-20658	552	4	.	.	PUNCT
inlawrev-20658	553	1	pub	pub	NOUN
inlawrev-20658	553	2	.	.	PUNCT
inlawrev-20658	554	1	l.	l.	PROPN
inlawrev-20658	554	2	no	no	INTJ
inlawrev-20658	554	3	.	.	PROPN
inlawrev-20658	555	1	166	166	NUM
inlawrev-20658	555	2	-	-	SYM
inlawrev-20658	555	3	2014	2014	NUM
inlawrev-20658	555	4	,	,	PUNCT
inlawrev-20658	555	5	§	§	PROPN
inlawrev-20658	555	6	13	13	NUM
inlawrev-20658	555	7	,	,	PUNCT
inlawrev-20658	555	8	2014	2014	NUM
inlawrev-20658	555	9	ind	ind	NOUN
inlawrev-20658	555	10	.	.	PUNCT
inlawrev-20658	556	1	acts	act	VERB
inlawrev-20658	556	2	1987	1987	NUM
inlawrev-20658	556	3	,	,	PUNCT
inlawrev-20658	556	4	1987	1987	NUM
inlawrev-20658	556	5	(	(	PUNCT
inlawrev-20658	556	6	codified	codify	VERB
inlawrev-20658	556	7	at	at	ADP
inlawrev-20658	556	8	ind	ind	PROPN
inlawrev-20658	556	9	.	.	PUNCT
inlawrev-20658	557	1	code	code	PROPN
inlawrev-20658	557	2	§	§	PROPN
inlawrev-20658	557	3	6	6	NUM
inlawrev-20658	557	4	-	-	SYM
inlawrev-20658	557	5	3.111	3.111	NUM
inlawrev-20658	557	6	-	-	SYM
inlawrev-20658	557	7	24	24	NUM
inlawrev-20658	557	8	(	(	PUNCT
inlawrev-20658	557	9	2014	2014	NUM
inlawrev-20658	557	10	)	)	PUNCT
inlawrev-20658	557	11	)	)	PUNCT
inlawrev-20658	557	12	.	.	PUNCT
inlawrev-20658	558	1	112	112	NUM
inlawrev-20658	558	2	.	.	PUNCT
inlawrev-20658	559	1	i	i	PRON
inlawrev-20658	559	2	d.	d.	PROPN
inlawrev-20658	559	3	§	§	PROPN
inlawrev-20658	559	4	§	§	PROPN
inlawrev-20658	559	5	15	15	NUM
inlawrev-20658	559	6	,	,	PUNCT
inlawrev-20658	559	7	18	18	NUM
inlawrev-20658	559	8	,	,	PUNCT
inlawrev-20658	559	9	27	27	NUM
inlawrev-20658	559	10	,	,	PUNCT
inlawrev-20658	559	11	30	30	NUM
inlawrev-20658	559	12	,	,	PUNCT
inlawrev-20658	559	13	2014	2014	NUM
inlawrev-20658	559	14	ind	ind	NOUN
inlawrev-20658	559	15	.	.	PUNCT
inlawrev-20658	560	1	acts	act	VERB
inlawrev-20658	560	2	at	at	ADP
inlawrev-20658	560	3	1988	1988	NUM
inlawrev-20658	560	4	-	-	SYM
inlawrev-20658	560	5	89	89	NUM
inlawrev-20658	560	6	,	,	PUNCT
inlawrev-20658	560	7	1993	1993	NUM
inlawrev-20658	560	8	-	-	SYM
inlawrev-20658	560	9	94	94	NUM
inlawrev-20658	560	10	(	(	PUNCT
inlawrev-20658	560	11	amending	amend	VERB
inlawrev-20658	560	12	ind	ind	NOUN
inlawrev-20658	560	13	.	.	PUNCT
inlawrev-20658	561	1	code	code	PROPN
inlawrev-20658	561	2	§	§	PROPN
inlawrev-20658	561	3	§	§	PROPN
inlawrev-20658	561	4	6	6	NUM
inlawrev-20658	561	5	-	-	SYM
inlawrev-20658	561	6	3.116	3.116	NUM
inlawrev-20658	561	7	-	-	PUNCT
inlawrev-20658	561	8	2	2	NUM
inlawrev-20658	561	9	,	,	PUNCT
inlawrev-20658	561	10	-16	-16	PROPN
inlawrev-20658	561	11	-	-	SYM
inlawrev-20658	561	12	9	9	NUM
inlawrev-20658	561	13	,	,	PUNCT
inlawrev-20658	561	14	-22	-22	NOUN
inlawrev-20658	561	15	-	-	SYM
inlawrev-20658	561	16	2	2	NUM
inlawrev-20658	561	17	,	,	PUNCT
inlawrev-20658	561	18	-22	-22	X
inlawrev-20658	561	19	-	-	SYM
inlawrev-20658	561	20	10	10	NUM
inlawrev-20658	561	21	(	(	PUNCT
inlawrev-20658	561	22	2015	2015	NUM
inlawrev-20658	561	23	)	)	PUNCT
inlawrev-20658	561	24	)	)	PUNCT
inlawrev-20658	561	25	.	.	PUNCT
inlawrev-20658	562	1	113	113	NUM
inlawrev-20658	562	2	.	.	PUNCT
inlawrev-20658	563	1	pub	pub	NOUN
inlawrev-20658	563	2	.	.	PUNCT
inlawrev-20658	564	1	l.	l.	PROPN
inlawrev-20658	564	2	no	no	INTJ
inlawrev-20658	564	3	.	.	PROPN
inlawrev-20658	565	1	106	106	NUM
inlawrev-20658	565	2	-	-	SYM
inlawrev-20658	565	3	2014	2014	NUM
inlawrev-20658	565	4	,	,	PUNCT
inlawrev-20658	565	5	§	§	PROPN
inlawrev-20658	565	6	1	1	NUM
inlawrev-20658	565	7	,	,	PUNCT
inlawrev-20658	565	8	2014	2014	NUM
inlawrev-20658	565	9	ind	ind	NOUN
inlawrev-20658	565	10	.	.	PUNCT
inlawrev-20658	566	1	acts	act	VERB
inlawrev-20658	566	2	1182	1182	NUM
inlawrev-20658	566	3	,	,	PUNCT
inlawrev-20658	566	4	1182	1182	NUM
inlawrev-20658	566	5	(	(	PUNCT
inlawrev-20658	566	6	codified	codify	VERB
inlawrev-20658	566	7	at	at	ADP
inlawrev-20658	566	8	ind	ind	PROPN
inlawrev-20658	566	9	.	.	PUNCT
inlawrev-20658	567	1	code	code	PROPN
inlawrev-20658	567	2	§	§	PROPN
inlawrev-20658	567	3	6	6	NUM
inlawrev-20658	567	4	-	-	SYM
inlawrev-20658	567	5	3.1	3.1	NUM
inlawrev-20658	567	6	-	-	SYM
inlawrev-20658	567	7	2414	2414	NUM
inlawrev-20658	567	8	(	(	PUNCT
inlawrev-20658	567	9	2014	2014	NUM
inlawrev-20658	567	10	)	)	PUNCT
inlawrev-20658	567	11	)	)	PUNCT
inlawrev-20658	567	12	.	.	PUNCT
inlawrev-20658	568	1	114	114	NUM
inlawrev-20658	568	2	.	.	PUNCT
inlawrev-20658	569	1	pub	pub	NOUN
inlawrev-20658	569	2	.	.	PUNCT
inlawrev-20658	570	1	l.	l.	PROPN
inlawrev-20658	570	2	no	no	INTJ
inlawrev-20658	570	3	.	.	PUNCT
inlawrev-20658	571	1	202	202	NUM
inlawrev-20658	571	2	-	-	SYM
inlawrev-20658	571	3	2014	2014	NUM
inlawrev-20658	571	4	,	,	PUNCT
inlawrev-20658	571	5	§	§	PROPN
inlawrev-20658	571	6	1	1	NUM
inlawrev-20658	571	7	,	,	PUNCT
inlawrev-20658	571	8	2014	2014	NUM
inlawrev-20658	571	9	ind	ind	NOUN
inlawrev-20658	571	10	.	.	PUNCT
inlawrev-20658	572	1	acts	act	VERB
inlawrev-20658	572	2	2507	2507	NUM
inlawrev-20658	572	3	,	,	PUNCT
inlawrev-20658	572	4	2507	2507	NUM
inlawrev-20658	572	5	(	(	PUNCT
inlawrev-20658	572	6	amending	amend	VERB
inlawrev-20658	572	7	ind	ind	NOUN
inlawrev-20658	572	8	.	.	PUNCT
inlawrev-20658	573	1	code	code	PROPN
inlawrev-20658	573	2	§	§	PROPN
inlawrev-20658	573	3	6	6	NUM
inlawrev-20658	573	4	-	-	SYM
inlawrev-20658	573	5	3.130.5	3.130.5	NUM
inlawrev-20658	573	6	-	-	SYM
inlawrev-20658	573	7	7	7	NUM
inlawrev-20658	573	8	(	(	PUNCT
inlawrev-20658	573	9	2014	2014	NUM
inlawrev-20658	573	10	)	)	PUNCT
inlawrev-20658	573	11	)	)	PUNCT
inlawrev-20658	573	12	.	.	PUNCT
inlawrev-20658	574	1	the	the	DET
inlawrev-20658	574	2	ga	ga	PROPN
inlawrev-20658	574	3	created	create	VERB
inlawrev-20658	574	4	the	the	DET
inlawrev-20658	574	5	early	early	ADJ
inlawrev-20658	574	6	education	education	NOUN
inlawrev-20658	574	7	grant	grant	NOUN
inlawrev-20658	574	8	pilot	pilot	NOUN
inlawrev-20658	574	9	program	program	NOUN
inlawrev-20658	574	10	in	in	ADP
inlawrev-20658	574	11	2014	2014	NUM
inlawrev-20658	574	12	to	to	PART
inlawrev-20658	574	13	promote	promote	VERB
inlawrev-20658	574	14	the	the	DET
inlawrev-20658	574	15	provision	provision	NOUN
inlawrev-20658	574	16	of	of	ADP
inlawrev-20658	574	17	educational	educational	ADJ
inlawrev-20658	574	18	services	service	NOUN
inlawrev-20658	574	19	to	to	ADP
inlawrev-20658	574	20	four	four	NUM
inlawrev-20658	574	21	-	-	PUNCT
inlawrev-20658	574	22	year	year	NOUN
inlawrev-20658	574	23	-	-	PUNCT
inlawrev-20658	574	24	old	old	ADJ
inlawrev-20658	574	25	children	child	NOUN
inlawrev-20658	574	26	from	from	ADP
inlawrev-20658	574	27	lower	low	ADJ
inlawrev-20658	574	28	-	-	PUNCT
inlawrev-20658	574	29	income	income	NOUN
inlawrev-20658	574	30	families	family	NOUN
inlawrev-20658	574	31	in	in	ADP
inlawrev-20658	574	32	indiana	indiana	PROPN
inlawrev-20658	574	33	.	.	PUNCT
inlawrev-20658	575	1	i	i	PRON
inlawrev-20658	575	2	d.	d.	PROPN
inlawrev-20658	575	3	§	§	PROPN
inlawrev-20658	575	4	2	2	NUM
inlawrev-20658	575	5	,	,	PUNCT
inlawrev-20658	575	6	2014	2014	NUM
inlawrev-20658	575	7	ind	ind	NOUN
inlawrev-20658	575	8	.	.	PUNCT
inlawrev-20658	576	1	acts	act	VERB
inlawrev-20658	576	2	at	at	ADP
inlawrev-20658	576	3	2507	2507	NUM
inlawrev-20658	576	4	-	-	SYM
inlawrev-20658	576	5	11	11	NUM
inlawrev-20658	576	6	(	(	PUNCT
inlawrev-20658	576	7	codified	codify	VERB
inlawrev-20658	576	8	at	at	ADP
inlawrev-20658	576	9	ind	ind	PROPN
inlawrev-20658	576	10	.	.	PUNCT
inlawrev-20658	577	1	code	code	PROPN
inlawrev-20658	577	2	§	§	PROPN
inlawrev-20658	577	3	12	12	NUM
inlawrev-20658	577	4	-	-	PUNCT
inlawrev-20658	577	5	17.2	17.2	NUM
inlawrev-20658	577	6	-	-	NUM
inlawrev-20658	577	7	7.2	7.2	NUM
inlawrev-20658	577	8	(	(	PUNCT
inlawrev-20658	577	9	2014	2014	NUM
inlawrev-20658	577	10	)	)	PUNCT
inlawrev-20658	577	11	)	)	PUNCT
inlawrev-20658	577	12	.	.	PUNCT
inlawrev-20658	578	1	115	115	NUM
inlawrev-20658	578	2	.	.	PUNCT
inlawrev-20658	579	1	the	the	DET
inlawrev-20658	579	2	ga	ga	PROPN
inlawrev-20658	579	3	also	also	ADV
inlawrev-20658	579	4	made	make	VERB
inlawrev-20658	579	5	a	a	DET
inlawrev-20658	579	6	few	few	ADJ
inlawrev-20658	579	7	minor	minor	ADJ
inlawrev-20658	579	8	procedural	procedural	ADJ
inlawrev-20658	579	9	changes	change	NOUN
inlawrev-20658	579	10	and	and	CCONJ
inlawrev-20658	579	11	added	add	VERB
inlawrev-20658	579	12	“	"	PUNCT
inlawrev-20658	579	13	motor	motor	NOUN
inlawrev-20658	579	14	driven	drive	VERB
inlawrev-20658	579	15	cycles	cycle	NOUN
inlawrev-20658	579	16	”	"	PUNCT
inlawrev-20658	579	17	to	to	ADP
inlawrev-20658	579	18	the	the	DET
inlawrev-20658	579	19	list	list	NOUN
inlawrev-20658	579	20	of	of	ADP
inlawrev-20658	579	21	vehicles	vehicle	NOUN
inlawrev-20658	579	22	that	that	PRON
inlawrev-20658	579	23	may	may	AUX
inlawrev-20658	579	24	be	be	AUX
inlawrev-20658	579	25	subjected	subject	VERB
inlawrev-20658	579	26	to	to	ADP
inlawrev-20658	579	27	a	a	DET
inlawrev-20658	579	28	county	county	NOUN
inlawrev-20658	579	29	’s	’s	PART
inlawrev-20658	579	30	license	license	NOUN
inlawrev-20658	579	31	excise	excise	NOUN
inlawrev-20658	579	32	surtax	surtax	NOUN
inlawrev-20658	579	33	.	.	PUNCT
inlawrev-20658	580	1	pub	pub	NOUN
inlawrev-20658	580	2	.	.	PUNCT
inlawrev-20658	581	1	l.	l.	PROPN
inlawrev-20658	581	2	no	no	INTJ
inlawrev-20658	581	3	.	.	PUNCT
inlawrev-20658	582	1	221	221	NUM
inlawrev-20658	582	2	-	-	SYM
inlawrev-20658	582	3	2014	2014	NUM
inlawrev-20658	582	4	,	,	PUNCT
inlawrev-20658	582	5	§	§	PROPN
inlawrev-20658	582	6	4	4	NUM
inlawrev-20658	582	7	,	,	PUNCT
inlawrev-20658	582	8	2014	2014	NUM
inlawrev-20658	582	9	ind	ind	NOUN
inlawrev-20658	582	10	.	.	PUNCT
inlawrev-20658	583	1	acts	act	VERB
inlawrev-20658	583	2	2862	2862	NUM
inlawrev-20658	583	3	,	,	PUNCT
inlawrev-20658	583	4	2863	2863	NUM
inlawrev-20658	583	5	(	(	PUNCT
inlawrev-20658	583	6	amending	amend	VERB
inlawrev-20658	583	7	ind	ind	NOUN
inlawrev-20658	583	8	.	.	PUNCT
inlawrev-20658	584	1	code	code	PROPN
inlawrev-20658	584	2	§	§	PROPN
inlawrev-20658	584	3	6	6	NUM
inlawrev-20658	584	4	-	-	SYM
inlawrev-20658	584	5	3.5	3.5	NUM
inlawrev-20658	584	6	-	-	PUNCT
inlawrev-20658	584	7	4	4	NUM
inlawrev-20658	584	8	-	-	SYM
inlawrev-20658	584	9	2	2	NUM
inlawrev-20658	584	10	(	(	PUNCT
inlawrev-20658	584	11	2014	2014	NUM
inlawrev-20658	584	12	)	)	PUNCT
inlawrev-20658	584	13	)	)	PUNCT
inlawrev-20658	584	14	.	.	PUNCT
inlawrev-20658	585	1	116	116	NUM
inlawrev-20658	585	2	.	.	PUNCT
inlawrev-20658	586	1	pub	pub	NOUN
inlawrev-20658	586	2	.	.	PUNCT
inlawrev-20658	587	1	l.	l.	PROPN
inlawrev-20658	587	2	no	no	INTJ
inlawrev-20658	587	3	.	.	PROPN
inlawrev-20658	588	1	190	190	NUM
inlawrev-20658	588	2	-	-	SYM
inlawrev-20658	588	3	2014	2014	NUM
inlawrev-20658	588	4	,	,	PUNCT
inlawrev-20658	588	5	§	§	PROPN
inlawrev-20658	588	6	23	23	NUM
inlawrev-20658	588	7	,	,	PUNCT
inlawrev-20658	588	8	2014	2014	NUM
inlawrev-20658	588	9	ind	ind	NOUN
inlawrev-20658	588	10	.	.	PUNCT
inlawrev-20658	589	1	acts	act	VERB
inlawrev-20658	589	2	2402	2402	NUM
inlawrev-20658	589	3	,	,	PUNCT
inlawrev-20658	589	4	2414	2414	NUM
inlawrev-20658	589	5	(	(	PUNCT
inlawrev-20658	589	6	codified	codify	VERB
inlawrev-20658	589	7	at	at	ADP
inlawrev-20658	589	8	ind	ind	PROPN
inlawrev-20658	589	9	.	.	PUNCT
inlawrev-20658	590	1	code	code	PROPN
inlawrev-20658	590	2	§	§	PROPN
inlawrev-20658	590	3	6	6	NUM
inlawrev-20658	590	4	-	-	SYM
inlawrev-20658	590	5	3.5	3.5	NUM
inlawrev-20658	590	6	-	-	SYM
inlawrev-20658	590	7	78.1	78.1	NUM
inlawrev-20658	590	8	(	(	PUNCT
inlawrev-20658	590	9	2014	2014	NUM
inlawrev-20658	590	10	)	)	PUNCT
inlawrev-20658	590	11	)	)	PUNCT
inlawrev-20658	590	12	.	.	PUNCT
inlawrev-20658	591	1	2015	2015	NUM
inlawrev-20658	591	2	]	]	PUNCT
inlawrev-20658	591	3	taxation	taxation	NOUN
inlawrev-20658	591	4	1469	1469	NUM
inlawrev-20658	591	5	determination.117	determination.117	NOUN
inlawrev-20658	591	6	furthermore	furthermore	ADV
inlawrev-20658	591	7	,	,	PUNCT
inlawrev-20658	591	8	no	no	DET
inlawrev-20658	591	9	credit	credit	NOUN
inlawrev-20658	591	10	is	be	AUX
inlawrev-20658	591	11	available	available	ADJ
inlawrev-20658	591	12	if	if	SCONJ
inlawrev-20658	591	13	the	the	DET
inlawrev-20658	591	14	other	other	ADJ
inlawrev-20658	591	15	governmental	governmental	ADJ
inlawrev-20658	591	16	entity	entity	NOUN
inlawrev-20658	591	17	provides	provide	VERB
inlawrev-20658	591	18	a	a	DET
inlawrev-20658	591	19	credit	credit	NOUN
inlawrev-20658	591	20	for	for	ADP
inlawrev-20658	591	21	the	the	DET
inlawrev-20658	591	22	taxpayer	taxpayer	NOUN
inlawrev-20658	591	23	’s	’s	PART
inlawrev-20658	591	24	cedit	cedit	NOUN
inlawrev-20658	591	25	liability.118	liability.118	VERB
inlawrev-20658	591	26	second	second	PROPN
inlawrev-20658	591	27	,	,	PUNCT
inlawrev-20658	591	28	the	the	DET
inlawrev-20658	591	29	ga	ga	PROPN
inlawrev-20658	591	30	expanded	expand	VERB
inlawrev-20658	591	31	the	the	DET
inlawrev-20658	591	32	cagit	cagit	ADJ
inlawrev-20658	591	33	,	,	PUNCT
inlawrev-20658	591	34	coit	coit	NOUN
inlawrev-20658	591	35	,	,	PUNCT
inlawrev-20658	591	36	and	and	CCONJ
inlawrev-20658	591	37	cedit	cedit	NOUN
inlawrev-20658	591	38	for	for	ADP
inlawrev-20658	591	39	counties	county	NOUN
inlawrev-20658	591	40	in	in	ADP
inlawrev-20658	591	41	central	central	PROPN
inlawrev-20658	591	42	indiana	indiana	PROPN
inlawrev-20658	591	43	to	to	PART
inlawrev-20658	591	44	permit	permit	VERB
inlawrev-20658	591	45	those	those	DET
inlawrev-20658	591	46	counties	county	NOUN
inlawrev-20658	591	47	to	to	PART
inlawrev-20658	591	48	use	use	VERB
inlawrev-20658	591	49	their	their	PRON
inlawrev-20658	591	50	local	local	ADJ
inlawrev-20658	591	51	taxes	taxis	NOUN
inlawrev-20658	591	52	for	for	ADP
inlawrev-20658	591	53	the	the	DET
inlawrev-20658	591	54	development	development	NOUN
inlawrev-20658	591	55	of	of	ADP
inlawrev-20658	591	56	new	new	ADJ
inlawrev-20658	591	57	public	public	ADJ
inlawrev-20658	591	58	transportation	transportation	NOUN
inlawrev-20658	591	59	projects.119	projects.119	PROPN
inlawrev-20658	591	60	the	the	DET
inlawrev-20658	591	61	county	county	NOUN
inlawrev-20658	591	62	fiscal	fiscal	ADJ
inlawrev-20658	591	63	bodies	body	NOUN
inlawrev-20658	591	64	of	of	ADP
inlawrev-20658	591	65	hamilton	hamilton	PROPN
inlawrev-20658	591	66	county	county	PROPN
inlawrev-20658	591	67	and	and	CCONJ
inlawrev-20658	591	68	marion	marion	PROPN
inlawrev-20658	591	69	county	county	NOUN
inlawrev-20658	591	70	are	be	AUX
inlawrev-20658	591	71	now	now	ADV
inlawrev-20658	591	72	authorized	authorize	VERB
inlawrev-20658	591	73	to	to	PART
inlawrev-20658	591	74	pay	pay	VERB
inlawrev-20658	591	75	for	for	ADP
inlawrev-20658	591	76	public	public	ADJ
inlawrev-20658	591	77	transportation	transportation	NOUN
inlawrev-20658	591	78	projects	project	NOUN
inlawrev-20658	591	79	that	that	PRON
inlawrev-20658	591	80	are	be	AUX
inlawrev-20658	591	81	approved	approve	VERB
inlawrev-20658	591	82	by	by	ADP
inlawrev-20658	591	83	the	the	DET
inlawrev-20658	591	84	voters	voter	NOUN
inlawrev-20658	591	85	of	of	ADP
inlawrev-20658	591	86	those	those	DET
inlawrev-20658	591	87	counties	county	NOUN
inlawrev-20658	591	88	by	by	ADP
inlawrev-20658	591	89	imposing	impose	VERB
inlawrev-20658	591	90	an	an	DET
inlawrev-20658	591	91	additional	additional	ADJ
inlawrev-20658	591	92	cedit	cedit	NOUN
inlawrev-20658	591	93	tax	tax	NOUN
inlawrev-20658	591	94	rate	rate	NOUN
inlawrev-20658	591	95	ranging	range	VERB
inlawrev-20658	591	96	from	from	ADP
inlawrev-20658	591	97	0.1	0.1	NUM
inlawrev-20658	591	98	%	%	NOUN
inlawrev-20658	591	99	to	to	ADP
inlawrev-20658	591	100	0.25%.120	0.25%.120	NUM
inlawrev-20658	591	101	if	if	SCONJ
inlawrev-20658	591	102	the	the	DET
inlawrev-20658	591	103	new	new	ADJ
inlawrev-20658	591	104	public	public	ADJ
inlawrev-20658	591	105	transportation	transportation	NOUN
inlawrev-20658	591	106	project	project	NOUN
inlawrev-20658	591	107	is	be	AUX
inlawrev-20658	591	108	only	only	ADV
inlawrev-20658	591	109	approved	approve	VERB
inlawrev-20658	591	110	by	by	ADP
inlawrev-20658	591	111	the	the	DET
inlawrev-20658	591	112	voters	voter	NOUN
inlawrev-20658	591	113	of	of	ADP
inlawrev-20658	591	114	a	a	DET
inlawrev-20658	591	115	township	township	NOUN
inlawrev-20658	591	116	within	within	ADP
inlawrev-20658	591	117	the	the	DET
inlawrev-20658	591	118	county	county	NOUN
inlawrev-20658	591	119	,	,	PUNCT
inlawrev-20658	591	120	then	then	ADV
inlawrev-20658	591	121	the	the	DET
inlawrev-20658	591	122	relevant	relevant	ADJ
inlawrev-20658	591	123	county	county	NOUN
inlawrev-20658	591	124	fiscal	fiscal	ADJ
inlawrev-20658	591	125	body	body	NOUN
inlawrev-20658	591	126	is	be	AUX
inlawrev-20658	591	127	authorized	authorize	VERB
inlawrev-20658	591	128	to	to	PART
inlawrev-20658	591	129	impose	impose	VERB
inlawrev-20658	591	130	a	a	DET
inlawrev-20658	591	131	similar	similar	ADJ
inlawrev-20658	591	132	cedit	cedit	NOUN
inlawrev-20658	591	133	tax	tax	NOUN
inlawrev-20658	591	134	rate	rate	NOUN
inlawrev-20658	591	135	increase	increase	NOUN
inlawrev-20658	591	136	for	for	ADP
inlawrev-20658	591	137	that	that	DET
inlawrev-20658	591	138	township.121	township.121	NOUN
inlawrev-20658	591	139	appropriately	appropriately	ADV
inlawrev-20658	591	140	,	,	PUNCT
inlawrev-20658	591	141	that	that	DET
inlawrev-20658	591	142	township	township	NOUN
inlawrev-20658	591	143	-	-	PUNCT
inlawrev-20658	591	144	specific	specific	ADJ
inlawrev-20658	591	145	cedit	cedit	NOUN
inlawrev-20658	591	146	tax	tax	NOUN
inlawrev-20658	591	147	rate	rate	NOUN
inlawrev-20658	591	148	increase	increase	NOUN
inlawrev-20658	591	149	is	be	AUX
inlawrev-20658	591	150	limited	limit	VERB
inlawrev-20658	591	151	to	to	ADP
inlawrev-20658	591	152	the	the	DET
inlawrev-20658	591	153	taxpayers	taxpayer	NOUN
inlawrev-20658	591	154	residing	reside	VERB
inlawrev-20658	591	155	in	in	ADP
inlawrev-20658	591	156	the	the	DET
inlawrev-20658	591	157	township	township	NOUN
inlawrev-20658	591	158	that	that	PRON
inlawrev-20658	591	159	approved	approve	VERB
inlawrev-20658	591	160	the	the	DET
inlawrev-20658	591	161	project.122	project.122	NOUN
inlawrev-20658	591	162	the	the	DET
inlawrev-20658	591	163	ga	ga	PROPN
inlawrev-20658	591	164	installed	instal	VERB
inlawrev-20658	591	165	similar	similar	ADJ
inlawrev-20658	591	166	public	public	ADJ
inlawrev-20658	591	167	transportation	transportation	NOUN
inlawrev-20658	591	168	project	project	NOUN
inlawrev-20658	591	169	financing	financing	NOUN
inlawrev-20658	591	170	systems	system	NOUN
inlawrev-20658	591	171	for	for	ADP
inlawrev-20658	591	172	hancock	hancock	PROPN
inlawrev-20658	591	173	county	county	PROPN
inlawrev-20658	591	174	and	and	CCONJ
inlawrev-20658	591	175	johnson	johnson	PROPN
inlawrev-20658	591	176	county	county	PROPN
inlawrev-20658	591	177	,	,	PUNCT
inlawrev-20658	591	178	using	use	VERB
inlawrev-20658	591	179	the	the	DET
inlawrev-20658	591	180	cagit,123	cagit,123	PROPN
inlawrev-20658	591	181	and	and	CCONJ
inlawrev-20658	591	182	for	for	ADP
inlawrev-20658	591	183	delaware	delaware	PROPN
inlawrev-20658	591	184	county	county	PROPN
inlawrev-20658	591	185	and	and	CCONJ
inlawrev-20658	591	186	madison	madison	PROPN
inlawrev-20658	591	187	county	county	PROPN
inlawrev-20658	591	188	,	,	PUNCT
inlawrev-20658	591	189	using	use	VERB
inlawrev-20658	591	190	the	the	DET
inlawrev-20658	591	191	coit.124	coit.124	PROPN
inlawrev-20658	591	192	f.	f.	PROPN
inlawrev-20658	591	193	taxation	taxation	PROPN
inlawrev-20658	591	194	of	of	ADP
inlawrev-20658	591	195	financial	financial	ADJ
inlawrev-20658	591	196	institutions	institution	NOUN
inlawrev-20658	591	197	in	in	ADP
inlawrev-20658	591	198	2014	2014	NUM
inlawrev-20658	591	199	,	,	PUNCT
inlawrev-20658	591	200	the	the	DET
inlawrev-20658	591	201	ga	ga	PROPN
inlawrev-20658	591	202	continued	continue	VERB
inlawrev-20658	591	203	reducing	reduce	VERB
inlawrev-20658	591	204	the	the	DET
inlawrev-20658	591	205	franchise	franchise	NOUN
inlawrev-20658	591	206	tax	tax	NOUN
inlawrev-20658	591	207	burden	burden	NOUN
inlawrev-20658	591	208	on	on	ADP
inlawrev-20658	591	209	corporations	corporation	NOUN
inlawrev-20658	591	210	doing	do	VERB
inlawrev-20658	591	211	business	business	NOUN
inlawrev-20658	591	212	as	as	ADP
inlawrev-20658	591	213	a	a	DET
inlawrev-20658	591	214	financial	financial	ADJ
inlawrev-20658	591	215	institution	institution	NOUN
inlawrev-20658	591	216	in	in	ADP
inlawrev-20658	591	217	indiana	indiana	PROPN
inlawrev-20658	591	218	.	.	PUNCT
inlawrev-20658	592	1	last	last	ADJ
inlawrev-20658	592	2	year	year	NOUN
inlawrev-20658	592	3	,	,	PUNCT
inlawrev-20658	592	4	the	the	DET
inlawrev-20658	592	5	ga	ga	PROPN
inlawrev-20658	592	6	installed	instal	VERB
inlawrev-20658	592	7	a	a	DET
inlawrev-20658	592	8	tax	tax	NOUN
inlawrev-20658	592	9	rate	rate	NOUN
inlawrev-20658	592	10	schedule	schedule	NOUN
inlawrev-20658	592	11	that	that	PRON
inlawrev-20658	592	12	gradually	gradually	ADV
inlawrev-20658	592	13	reduced	reduce	VERB
inlawrev-20658	592	14	the	the	DET
inlawrev-20658	592	15	tax	tax	NOUN
inlawrev-20658	592	16	rate	rate	NOUN
inlawrev-20658	592	17	from	from	ADP
inlawrev-20658	592	18	8.5	8.5	NUM
inlawrev-20658	592	19	%	%	NOUN
inlawrev-20658	592	20	in	in	ADP
inlawrev-20658	592	21	2013	2013	NUM
inlawrev-20658	592	22	to	to	ADP
inlawrev-20658	592	23	6.5	6.5	NUM
inlawrev-20658	592	24	%	%	NOUN
inlawrev-20658	592	25	starting	start	VERB
inlawrev-20658	592	26	in	in	ADP
inlawrev-20658	592	27	2017.125	2017.125	NUM
inlawrev-20658	592	28	this	this	DET
inlawrev-20658	592	29	year	year	NOUN
inlawrev-20658	592	30	,	,	PUNCT
inlawrev-20658	592	31	the	the	DET
inlawrev-20658	592	32	ga	ga	PROPN
inlawrev-20658	592	33	extended	extend	VERB
inlawrev-20658	592	34	that	that	DET
inlawrev-20658	592	35	reduction	reduction	NOUN
inlawrev-20658	592	36	schedule	schedule	NOUN
inlawrev-20658	592	37	through	through	ADP
inlawrev-20658	592	38	2023	2023	NUM
inlawrev-20658	592	39	.	.	PUNCT
inlawrev-20658	593	1	specifically	specifically	ADV
inlawrev-20658	593	2	,	,	PUNCT
inlawrev-20658	593	3	the	the	DET
inlawrev-20658	593	4	franchise	franchise	NOUN
inlawrev-20658	593	5	tax	tax	NOUN
inlawrev-20658	593	6	rate	rate	NOUN
inlawrev-20658	593	7	will	will	AUX
inlawrev-20658	593	8	be	be	AUX
inlawrev-20658	593	9	6.5	6.5	NUM
inlawrev-20658	593	10	%	%	NOUN
inlawrev-20658	593	11	for	for	ADP
inlawrev-20658	593	12	taxable	taxable	ADJ
inlawrev-20658	593	13	years	year	NOUN
inlawrev-20658	593	14	beginning	begin	VERB
inlawrev-20658	593	15	after	after	ADP
inlawrev-20658	593	16	december	december	PROPN
inlawrev-20658	593	17	31	31	NUM
inlawrev-20658	593	18	,	,	PUNCT
inlawrev-20658	593	19	2016	2016	NUM
inlawrev-20658	593	20	and	and	CCONJ
inlawrev-20658	593	21	before	before	ADP
inlawrev-20658	593	22	january	january	PROPN
inlawrev-20658	593	23	1	1	NUM
inlawrev-20658	593	24	,	,	PUNCT
inlawrev-20658	593	25	2019	2019	NUM
inlawrev-20658	593	26	;	;	PUNCT
inlawrev-20658	593	27	6.25	6.25	NUM
inlawrev-20658	593	28	%	%	NOUN
inlawrev-20658	593	29	for	for	ADP
inlawrev-20658	593	30	taxable	taxable	ADJ
inlawrev-20658	593	31	years	year	NOUN
inlawrev-20658	593	32	beginning	begin	VERB
inlawrev-20658	593	33	after	after	ADP
inlawrev-20658	593	34	december	december	PROPN
inlawrev-20658	593	35	31	31	NUM
inlawrev-20658	593	36	,	,	PUNCT
inlawrev-20658	593	37	2018	2018	NUM
inlawrev-20658	593	38	and	and	CCONJ
inlawrev-20658	593	39	before	before	ADP
inlawrev-20658	593	40	january	january	PROPN
inlawrev-20658	593	41	1	1	NUM
inlawrev-20658	593	42	,	,	PUNCT
inlawrev-20658	593	43	2020	2020	NUM
inlawrev-20658	593	44	;	;	PUNCT
inlawrev-20658	593	45	6.0	6.0	NUM
inlawrev-20658	593	46	%	%	NOUN
inlawrev-20658	593	47	for	for	ADP
inlawrev-20658	593	48	taxable	taxable	ADJ
inlawrev-20658	593	49	years	year	NOUN
inlawrev-20658	593	50	beginning	begin	VERB
inlawrev-20658	593	51	after	after	ADP
inlawrev-20658	593	52	december	december	PROPN
inlawrev-20658	593	53	31	31	NUM
inlawrev-20658	593	54	,	,	PUNCT
inlawrev-20658	593	55	2019	2019	NUM
inlawrev-20658	593	56	and	and	CCONJ
inlawrev-20658	593	57	before	before	ADP
inlawrev-20658	593	58	january	january	PROPN
inlawrev-20658	593	59	1	1	NUM
inlawrev-20658	593	60	,	,	PUNCT
inlawrev-20658	593	61	2021	2021	NUM
inlawrev-20658	593	62	;	;	PUNCT
inlawrev-20658	593	63	5.5	5.5	NUM
inlawrev-20658	593	64	%	%	NOUN
inlawrev-20658	593	65	for	for	ADP
inlawrev-20658	593	66	taxable	taxable	ADJ
inlawrev-20658	593	67	years	year	NOUN
inlawrev-20658	593	68	beginning	begin	VERB
inlawrev-20658	593	69	after	after	ADP
inlawrev-20658	593	70	december	december	PROPN
inlawrev-20658	593	71	31	31	NUM
inlawrev-20658	593	72	,	,	PUNCT
inlawrev-20658	593	73	2020	2020	NUM
inlawrev-20658	593	74	and	and	CCONJ
inlawrev-20658	593	75	before	before	ADP
inlawrev-20658	593	76	january	january	PROPN
inlawrev-20658	593	77	1	1	NUM
inlawrev-20658	593	78	,	,	PUNCT
inlawrev-20658	593	79	2022	2022	NUM
inlawrev-20658	593	80	;	;	PUNCT
inlawrev-20658	593	81	5.0	5.0	NUM
inlawrev-20658	593	82	%	%	NOUN
inlawrev-20658	593	83	for	for	ADP
inlawrev-20658	593	84	taxable	taxable	ADJ
inlawrev-20658	593	85	years	year	NOUN
inlawrev-20658	593	86	beginning	begin	VERB
inlawrev-20658	593	87	after	after	ADP
inlawrev-20658	593	88	december	december	PROPN
inlawrev-20658	593	89	31	31	NUM
inlawrev-20658	593	90	,	,	PUNCT
inlawrev-20658	593	91	2021	2021	NUM
inlawrev-20658	593	92	and	and	CCONJ
inlawrev-20658	593	93	before	before	ADP
inlawrev-20658	593	94	january	january	PROPN
inlawrev-20658	593	95	1	1	NUM
inlawrev-20658	593	96	,	,	PUNCT
inlawrev-20658	593	97	2023	2023	NUM
inlawrev-20658	593	98	;	;	PUNCT
inlawrev-20658	593	99	and	and	CCONJ
inlawrev-20658	593	100	finally	finally	ADV
inlawrev-20658	593	101	4.9	4.9	NUM
inlawrev-20658	593	102	%	%	NOUN
inlawrev-20658	593	103	for	for	ADP
inlawrev-20658	593	104	taxable	taxable	ADJ
inlawrev-20658	593	105	years	year	NOUN
inlawrev-20658	593	106	beginning	begin	VERB
inlawrev-20658	593	107	after	after	ADP
inlawrev-20658	593	108	december	december	PROPN
inlawrev-20658	593	109	31	31	NUM
inlawrev-20658	593	110	,	,	PUNCT
inlawrev-20658	593	111	2022.126	2022.126	NUM
inlawrev-20658	593	112	117	117	NUM
inlawrev-20658	593	113	.	.	PUNCT
inlawrev-20658	594	1	i	i	PRON
inlawrev-20658	594	2	d.	d.	PROPN
inlawrev-20658	594	3	118	118	NUM
inlawrev-20658	594	4	.	.	PUNCT
inlawrev-20658	595	1	i	i	PRON
inlawrev-20658	595	2	d.	d.	PROPN
inlawrev-20658	595	3	119	119	NUM
inlawrev-20658	595	4	.	.	PUNCT
inlawrev-20658	595	5	see	see	VERB
inlawrev-20658	595	6	pub	pub	NOUN
inlawrev-20658	595	7	.	.	PUNCT
inlawrev-20658	596	1	l.	l.	PROPN
inlawrev-20658	596	2	no	no	INTJ
inlawrev-20658	596	3	.	.	PROPN
inlawrev-20658	597	1	153	153	NUM
inlawrev-20658	597	2	-	-	SYM
inlawrev-20658	597	3	2014	2014	NUM
inlawrev-20658	597	4	,	,	PUNCT
inlawrev-20658	597	5	§	§	PROPN
inlawrev-20658	597	6	8	8	NUM
inlawrev-20658	597	7	,	,	PUNCT
inlawrev-20658	597	8	2014	2014	NUM
inlawrev-20658	597	9	ind	ind	NOUN
inlawrev-20658	597	10	.	.	PUNCT
inlawrev-20658	598	1	acts	act	VERB
inlawrev-20658	598	2	1799	1799	NUM
inlawrev-20658	598	3	,	,	PUNCT
inlawrev-20658	598	4	1815	1815	NUM
inlawrev-20658	598	5	-	-	SYM
inlawrev-20658	598	6	18	18	NUM
inlawrev-20658	598	7	(	(	PUNCT
inlawrev-20658	598	8	amending	amend	VERB
inlawrev-20658	598	9	ind	ind	NOUN
inlawrev-20658	598	10	.	.	PUNCT
inlawrev-20658	599	1	code	code	PROPN
inlawrev-20658	599	2	§	§	PROPN
inlawrev-20658	599	3	6	6	NUM
inlawrev-20658	599	4	-	-	SYM
inlawrev-20658	599	5	3.5	3.5	NUM
inlawrev-20658	599	6	-	-	PUNCT
inlawrev-20658	599	7	6	6	NUM
inlawrev-20658	599	8	-	-	SYM
inlawrev-20658	599	9	18	18	NUM
inlawrev-20658	599	10	(	(	PUNCT
inlawrev-20658	599	11	2014	2014	NUM
inlawrev-20658	599	12	)	)	PUNCT
inlawrev-20658	599	13	)	)	PUNCT
inlawrev-20658	599	14	(	(	PUNCT
inlawrev-20658	599	15	adding	add	VERB
inlawrev-20658	599	16	voter	voter	NOUN
inlawrev-20658	599	17	-	-	PUNCT
inlawrev-20658	599	18	approved	approve	VERB
inlawrev-20658	599	19	public	public	ADJ
inlawrev-20658	599	20	transportation	transportation	NOUN
inlawrev-20658	599	21	projects	project	NOUN
inlawrev-20658	599	22	to	to	ADP
inlawrev-20658	599	23	the	the	DET
inlawrev-20658	599	24	list	list	NOUN
inlawrev-20658	599	25	of	of	ADP
inlawrev-20658	599	26	things	thing	NOUN
inlawrev-20658	599	27	that	that	PRON
inlawrev-20658	599	28	may	may	AUX
inlawrev-20658	599	29	be	be	AUX
inlawrev-20658	599	30	paid	pay	VERB
inlawrev-20658	599	31	for	for	ADP
inlawrev-20658	599	32	with	with	ADP
inlawrev-20658	599	33	coit	coit	NOUN
inlawrev-20658	599	34	revenue	revenue	NOUN
inlawrev-20658	599	35	)	)	PUNCT
inlawrev-20658	599	36	.	.	PUNCT
inlawrev-20658	600	1	120	120	NUM
inlawrev-20658	600	2	.	.	PUNCT
inlawrev-20658	601	1	i	i	PRON
inlawrev-20658	601	2	d.	d.	PROPN
inlawrev-20658	601	3	§	§	PROPN
inlawrev-20658	601	4	14	14	NUM
inlawrev-20658	601	5	,	,	PUNCT
inlawrev-20658	601	6	2014	2014	NUM
inlawrev-20658	601	7	ind	ind	NOUN
inlawrev-20658	601	8	.	.	PUNCT
inlawrev-20658	601	9	acts	act	VERB
inlawrev-20658	601	10	at	at	ADP
inlawrev-20658	601	11	1830	1830	NUM
inlawrev-20658	601	12	-	-	SYM
inlawrev-20658	601	13	35	35	NUM
inlawrev-20658	601	14	(	(	PUNCT
inlawrev-20658	601	15	amending	amend	VERB
inlawrev-20658	601	16	ind	ind	NOUN
inlawrev-20658	601	17	.	.	PUNCT
inlawrev-20658	602	1	code	code	PROPN
inlawrev-20658	602	2	§	§	PROPN
inlawrev-20658	602	3	6	6	NUM
inlawrev-20658	602	4	-	-	SYM
inlawrev-20658	602	5	3.5	3.5	NUM
inlawrev-20658	602	6	-	-	PUNCT
inlawrev-20658	602	7	7	7	NUM
inlawrev-20658	602	8	-	-	SYM
inlawrev-20658	602	9	26	26	NUM
inlawrev-20658	602	10	(	(	PUNCT
inlawrev-20658	602	11	2014	2014	NUM
inlawrev-20658	602	12	)	)	PUNCT
inlawrev-20658	602	13	)	)	PUNCT
inlawrev-20658	602	14	.	.	PUNCT
inlawrev-20658	603	1	121	121	NUM
inlawrev-20658	603	2	.	.	PUNCT
inlawrev-20658	604	1	i	i	PRON
inlawrev-20658	604	2	d.	d.	PROPN
inlawrev-20658	604	3	122	122	NUM
inlawrev-20658	604	4	.	.	PUNCT
inlawrev-20658	605	1	i	i	PRON
inlawrev-20658	605	2	d.	d.	PROPN
inlawrev-20658	605	3	§	§	PROPN
inlawrev-20658	605	4	15	15	NUM
inlawrev-20658	605	5	,	,	PUNCT
inlawrev-20658	605	6	2014	2014	NUM
inlawrev-20658	605	7	ind	ind	NOUN
inlawrev-20658	605	8	.	.	PUNCT
inlawrev-20658	606	1	acts	act	VERB
inlawrev-20658	606	2	at	at	ADP
inlawrev-20658	606	3	1835	1835	NUM
inlawrev-20658	606	4	-	-	SYM
inlawrev-20658	606	5	36	36	NUM
inlawrev-20658	606	6	(	(	PUNCT
inlawrev-20658	606	7	codified	codify	VERB
inlawrev-20658	606	8	at	at	ADP
inlawrev-20658	606	9	ind	ind	PROPN
inlawrev-20658	606	10	.	.	PUNCT
inlawrev-20658	607	1	code	code	PROPN
inlawrev-20658	607	2	§	§	PROPN
inlawrev-20658	607	3	6	6	NUM
inlawrev-20658	607	4	-	-	SYM
inlawrev-20658	607	5	3.5	3.5	NUM
inlawrev-20658	607	6	-	-	PUNCT
inlawrev-20658	607	7	7	7	NUM
inlawrev-20658	607	8	-	-	SYM
inlawrev-20658	607	9	29	29	NUM
inlawrev-20658	607	10	(	(	PUNCT
inlawrev-20658	607	11	2014	2014	NUM
inlawrev-20658	607	12	)	)	PUNCT
inlawrev-20658	607	13	)	)	PUNCT
inlawrev-20658	607	14	.	.	PUNCT
inlawrev-20658	608	1	123	123	NUM
inlawrev-20658	608	2	.	.	PUNCT
inlawrev-20658	609	1	i	i	PRON
inlawrev-20658	609	2	d.	d.	PROPN
inlawrev-20658	609	3	§	§	PROPN
inlawrev-20658	609	4	§	§	PROPN
inlawrev-20658	609	5	4	4	NUM
inlawrev-20658	609	6	-	-	SYM
inlawrev-20658	609	7	5	5	NUM
inlawrev-20658	609	8	,	,	PUNCT
inlawrev-20658	609	9	2014	2014	NUM
inlawrev-20658	609	10	ind	ind	NOUN
inlawrev-20658	609	11	.	.	PUNCT
inlawrev-20658	610	1	acts	act	VERB
inlawrev-20658	610	2	at	at	ADP
inlawrev-20658	610	3	1804	1804	NUM
inlawrev-20658	610	4	-	-	SYM
inlawrev-20658	610	5	10	10	NUM
inlawrev-20658	610	6	(	(	PUNCT
inlawrev-20658	610	7	amending	amend	VERB
inlawrev-20658	610	8	ind	ind	NOUN
inlawrev-20658	610	9	.	.	PUNCT
inlawrev-20658	611	1	code	code	PROPN
inlawrev-20658	611	2	§	§	PROPN
inlawrev-20658	611	3	6	6	NUM
inlawrev-20658	611	4	-	-	SYM
inlawrev-20658	611	5	3.5	3.5	NUM
inlawrev-20658	611	6	-	-	PUNCT
inlawrev-20658	611	7	1.1	1.1	NUM
inlawrev-20658	611	8	-	-	SYM
inlawrev-20658	611	9	24	24	NUM
inlawrev-20658	611	10	(	(	PUNCT
inlawrev-20658	611	11	2014	2014	NUM
inlawrev-20658	611	12	)	)	PUNCT
inlawrev-20658	611	13	and	and	CCONJ
inlawrev-20658	611	14	adding	add	VERB
inlawrev-20658	611	15	ind	ind	PROPN
inlawrev-20658	611	16	.	.	PUNCT
inlawrev-20658	612	1	code	code	PROPN
inlawrev-20658	612	2	§	§	PROPN
inlawrev-20658	612	3	6	6	NUM
inlawrev-20658	612	4	-	-	SYM
inlawrev-20658	612	5	3.5	3.5	NUM
inlawrev-20658	612	6	-	-	PUNCT
inlawrev-20658	612	7	1.1	1.1	NUM
inlawrev-20658	612	8	-	-	SYM
inlawrev-20658	612	9	29	29	NUM
inlawrev-20658	612	10	(	(	PUNCT
inlawrev-20658	612	11	2014	2014	NUM
inlawrev-20658	612	12	)	)	PUNCT
inlawrev-20658	612	13	)	)	PUNCT
inlawrev-20658	612	14	.	.	PUNCT
inlawrev-20658	613	1	124	124	NUM
inlawrev-20658	613	2	.	.	PUNCT
inlawrev-20658	614	1	i	i	PRON
inlawrev-20658	614	2	d.	d.	PROPN
inlawrev-20658	614	3	§	§	PROPN
inlawrev-20658	614	4	§	§	PROPN
inlawrev-20658	614	5	10	10	NUM
inlawrev-20658	614	6	-	-	SYM
inlawrev-20658	614	7	11	11	NUM
inlawrev-20658	614	8	,	,	PUNCT
inlawrev-20658	614	9	2014	2014	NUM
inlawrev-20658	614	10	ind	ind	NOUN
inlawrev-20658	614	11	.	.	PUNCT
inlawrev-20658	615	1	acts	act	VERB
inlawrev-20658	615	2	at	at	ADP
inlawrev-20658	615	3	1818	1818	NUM
inlawrev-20658	615	4	-	-	SYM
inlawrev-20658	615	5	24	24	NUM
inlawrev-20658	615	6	(	(	PUNCT
inlawrev-20658	615	7	amending	amend	VERB
inlawrev-20658	615	8	ind	ind	NOUN
inlawrev-20658	615	9	.	.	PUNCT
inlawrev-20658	616	1	code	code	PROPN
inlawrev-20658	616	2	§	§	PROPN
inlawrev-20658	616	3	6	6	NUM
inlawrev-20658	616	4	-	-	SYM
inlawrev-20658	616	5	3.5	3.5	NUM
inlawrev-20658	616	6	-	-	PUNCT
inlawrev-20658	616	7	6	6	NUM
inlawrev-20658	616	8	-	-	SYM
inlawrev-20658	616	9	30	30	NUM
inlawrev-20658	616	10	(	(	PUNCT
inlawrev-20658	616	11	2014	2014	NUM
inlawrev-20658	616	12	)	)	PUNCT
inlawrev-20658	616	13	and	and	CCONJ
inlawrev-20658	616	14	adding	add	VERB
inlawrev-20658	616	15	ind	ind	PROPN
inlawrev-20658	616	16	.	.	PUNCT
inlawrev-20658	617	1	code	code	PROPN
inlawrev-20658	617	2	§	§	PROPN
inlawrev-20658	617	3	6	6	NUM
inlawrev-20658	617	4	-	-	SYM
inlawrev-20658	617	5	3.5	3.5	NUM
inlawrev-20658	617	6	-	-	PUNCT
inlawrev-20658	617	7	6	6	NUM
inlawrev-20658	617	8	-	-	SYM
inlawrev-20658	617	9	34	34	NUM
inlawrev-20658	617	10	(	(	PUNCT
inlawrev-20658	617	11	2014	2014	NUM
inlawrev-20658	617	12	)	)	PUNCT
inlawrev-20658	617	13	)	)	PUNCT
inlawrev-20658	617	14	.	.	PUNCT
inlawrev-20658	618	1	125	125	NUM
inlawrev-20658	618	2	.	.	PUNCT
inlawrev-20658	619	1	jegen	jegen	PROPN
inlawrev-20658	619	2	et	et	PROPN
inlawrev-20658	619	3	al	al	PROPN
inlawrev-20658	619	4	.	.	PROPN
inlawrev-20658	619	5	,	,	PUNCT
inlawrev-20658	619	6	supra	supra	PROPN
inlawrev-20658	619	7	note	note	PROPN
inlawrev-20658	619	8	61	61	NUM
inlawrev-20658	619	9	,	,	PUNCT
inlawrev-20658	619	10	at	at	ADP
inlawrev-20658	619	11	1186	1186	NUM
inlawrev-20658	619	12	.	.	PUNCT
inlawrev-20658	620	1	126	126	NUM
inlawrev-20658	620	2	.	.	PUNCT
inlawrev-20658	621	1	pub	pub	NOUN
inlawrev-20658	621	2	.	.	PUNCT
inlawrev-20658	622	1	l.	l.	PROPN
inlawrev-20658	622	2	no	no	INTJ
inlawrev-20658	622	3	.	.	PROPN
inlawrev-20658	623	1	80	80	NUM
inlawrev-20658	623	2	-	-	SYM
inlawrev-20658	623	3	2014	2014	NUM
inlawrev-20658	623	4	,	,	PUNCT
inlawrev-20658	623	5	§	§	PROPN
inlawrev-20658	623	6	10	10	NUM
inlawrev-20658	623	7	,	,	PUNCT
inlawrev-20658	623	8	2014	2014	NUM
inlawrev-20658	623	9	ind	ind	NOUN
inlawrev-20658	623	10	.	.	PUNCT
inlawrev-20658	624	1	acts	act	VERB
inlawrev-20658	624	2	945	945	NUM
inlawrev-20658	624	3	,	,	PUNCT
inlawrev-20658	624	4	959	959	NUM
inlawrev-20658	624	5	-	-	SYM
inlawrev-20658	624	6	61	61	NUM
inlawrev-20658	624	7	(	(	PUNCT
inlawrev-20658	624	8	amending	amend	VERB
inlawrev-20658	624	9	ind	ind	NOUN
inlawrev-20658	624	10	.	.	PUNCT
inlawrev-20658	625	1	code	code	PROPN
inlawrev-20658	625	2	§	§	PROPN
inlawrev-20658	625	3	6	6	NUM
inlawrev-20658	625	4	-	-	SYM
inlawrev-20658	625	5	5.5	5.5	NUM
inlawrev-20658	625	6	-	-	PUNCT
inlawrev-20658	625	7	2	2	NUM
inlawrev-20658	625	8	-	-	SYM
inlawrev-20658	625	9	1	1	NUM
inlawrev-20658	625	10	1470	1470	NUM
inlawrev-20658	625	11	indiana	indiana	PROPN
inlawrev-20658	625	12	law	law	PROPN
inlawrev-20658	625	13	review	review	NOUN
inlawrev-20658	625	14	[	[	X
inlawrev-20658	625	15	vol	vol	NOUN
inlawrev-20658	625	16	.	.	PUNCT
inlawrev-20658	626	1	48:1455	48:1455	NUM
inlawrev-20658	626	2	in	in	ADP
inlawrev-20658	626	3	addition	addition	NOUN
inlawrev-20658	626	4	,	,	PUNCT
inlawrev-20658	626	5	the	the	DET
inlawrev-20658	626	6	ga	ga	PROPN
inlawrev-20658	626	7	addressed	address	VERB
inlawrev-20658	626	8	the	the	DET
inlawrev-20658	626	9	taxation	taxation	NOUN
inlawrev-20658	626	10	of	of	ADP
inlawrev-20658	626	11	captive	captive	ADJ
inlawrev-20658	626	12	insurers	insurer	NOUN
inlawrev-20658	626	13	by	by	ADP
inlawrev-20658	626	14	retroactively	retroactively	ADV
inlawrev-20658	626	15	excluding	exclude	VERB
inlawrev-20658	626	16	them	they	PRON
inlawrev-20658	626	17	from	from	ADP
inlawrev-20658	626	18	the	the	DET
inlawrev-20658	626	19	financial	financial	ADJ
inlawrev-20658	626	20	institutions	institution	NOUN
inlawrev-20658	626	21	tax	tax	NOUN
inlawrev-20658	626	22	starting	start	VERB
inlawrev-20658	626	23	on	on	ADP
inlawrev-20658	626	24	january	january	PROPN
inlawrev-20658	626	25	1	1	NUM
inlawrev-20658	626	26	,	,	PUNCT
inlawrev-20658	626	27	2013,127	2013,127	NUM
inlawrev-20658	626	28	and	and	CCONJ
inlawrev-20658	626	29	by	by	ADP
inlawrev-20658	626	30	subjecting	subject	VERB
inlawrev-20658	626	31	them	they	PRON
inlawrev-20658	626	32	to	to	ADP
inlawrev-20658	626	33	an	an	DET
inlawrev-20658	626	34	annual	annual	ADJ
inlawrev-20658	626	35	$	$	SYM
inlawrev-20658	626	36	2500	2500	NUM
inlawrev-20658	626	37	tax	tax	NOUN
inlawrev-20658	626	38	for	for	ADP
inlawrev-20658	626	39	the	the	DET
inlawrev-20658	626	40	privilege	privilege	NOUN
inlawrev-20658	626	41	of	of	ADP
inlawrev-20658	626	42	doing	do	VERB
inlawrev-20658	626	43	business	business	NOUN
inlawrev-20658	626	44	in	in	ADP
inlawrev-20658	626	45	indiana.128	indiana.128	NOUN
inlawrev-20658	626	46	for	for	ADP
inlawrev-20658	626	47	this	this	DET
inlawrev-20658	626	48	purpose	purpose	NOUN
inlawrev-20658	626	49	,	,	PUNCT
inlawrev-20658	626	50	a	a	DET
inlawrev-20658	626	51	“	"	PUNCT
inlawrev-20658	626	52	captive	captive	ADJ
inlawrev-20658	626	53	insurer	insurer	NOUN
inlawrev-20658	626	54	”	"	PUNCT
inlawrev-20658	626	55	is	be	AUX
inlawrev-20658	626	56	a	a	DET
inlawrev-20658	626	57	foreign	foreign	ADJ
inlawrev-20658	626	58	-	-	PUNCT
inlawrev-20658	626	59	controlled	control	VERB
inlawrev-20658	626	60	foreign	foreign	ADJ
inlawrev-20658	626	61	company	company	NOUN
inlawrev-20658	626	62	“	"	PUNCT
inlawrev-20658	626	63	whose	whose	DET
inlawrev-20658	626	64	exclusive	exclusive	ADJ
inlawrev-20658	626	65	purpose	purpose	NOUN
inlawrev-20658	626	66	is	be	AUX
inlawrev-20658	626	67	to	to	PART
inlawrev-20658	626	68	insure	insure	VERB
inlawrev-20658	626	69	property	property	NOUN
inlawrev-20658	626	70	and	and	CCONJ
inlawrev-20658	626	71	casualty	casualty	NOUN
inlawrev-20658	626	72	risks	risk	NOUN
inlawrev-20658	626	73	”	"	PUNCT
inlawrev-20658	626	74	of	of	ADP
inlawrev-20658	626	75	related	related	ADJ
inlawrev-20658	626	76	business	business	NOUN
inlawrev-20658	626	77	entities	entity	NOUN
inlawrev-20658	626	78	and	and	CCONJ
inlawrev-20658	626	79	who	who	PRON
inlawrev-20658	626	80	is	be	AUX
inlawrev-20658	626	81	owned	own	VERB
inlawrev-20658	626	82	by	by	ADP
inlawrev-20658	626	83	a	a	DET
inlawrev-20658	626	84	person	person	NOUN
inlawrev-20658	626	85	conducting	conduct	VERB
inlawrev-20658	626	86	business	business	NOUN
inlawrev-20658	626	87	in	in	ADP
inlawrev-20658	626	88	indiana.129	indiana.129	PROPN
inlawrev-20658	626	89	in	in	ADP
inlawrev-20658	626	90	addition	addition	NOUN
inlawrev-20658	626	91	,	,	PUNCT
inlawrev-20658	626	92	the	the	DET
inlawrev-20658	626	93	captive	captive	ADJ
inlawrev-20658	626	94	insurer	insurer	NOUN
inlawrev-20658	626	95	’s	’s	PART
inlawrev-20658	626	96	annual	annual	ADJ
inlawrev-20658	626	97	direct	direct	ADJ
inlawrev-20658	626	98	written	write	VERB
inlawrev-20658	626	99	premiums	premium	NOUN
inlawrev-20658	626	100	can	can	AUX
inlawrev-20658	626	101	not	not	PART
inlawrev-20658	626	102	exceed	exceed	VERB
inlawrev-20658	626	103	two	two	NUM
inlawrev-20658	626	104	million	million	NUM
inlawrev-20658	626	105	dollars.130	dollars.130	ADJ
inlawrev-20658	626	106	g.	g.	NOUN
inlawrev-20658	626	107	excise	excise	NOUN
inlawrev-20658	626	108	taxes	taxis	NOUN
inlawrev-20658	626	109	and	and	CCONJ
inlawrev-20658	626	110	other	other	ADJ
inlawrev-20658	626	111	miscellaneous	miscellaneous	ADJ
inlawrev-20658	626	112	taxes	taxis	NOUN
inlawrev-20658	626	113	as	as	SCONJ
inlawrev-20658	626	114	was	be	AUX
inlawrev-20658	626	115	the	the	DET
inlawrev-20658	626	116	case	case	NOUN
inlawrev-20658	626	117	last	last	ADJ
inlawrev-20658	626	118	year	year	NOUN
inlawrev-20658	626	119	,	,	PUNCT
inlawrev-20658	626	120	much	much	ADJ
inlawrev-20658	626	121	of	of	ADP
inlawrev-20658	626	122	the	the	DET
inlawrev-20658	626	123	ga	ga	PROPN
inlawrev-20658	626	124	’s	’s	PART
inlawrev-20658	626	125	work	work	NOUN
inlawrev-20658	626	126	on	on	ADP
inlawrev-20658	626	127	excise	excise	NOUN
inlawrev-20658	626	128	taxes	taxis	NOUN
inlawrev-20658	626	129	during	during	ADP
inlawrev-20658	626	130	2014	2014	NUM
inlawrev-20658	626	131	dealt	deal	VERB
inlawrev-20658	626	132	with	with	ADP
inlawrev-20658	626	133	motor	motor	NOUN
inlawrev-20658	626	134	vehicles	vehicle	NOUN
inlawrev-20658	626	135	and	and	CCONJ
inlawrev-20658	626	136	fuel	fuel	NOUN
inlawrev-20658	626	137	.	.	PUNCT
inlawrev-20658	627	1	a	a	DET
inlawrev-20658	627	2	number	number	NOUN
inlawrev-20658	627	3	of	of	ADP
inlawrev-20658	627	4	those	those	DET
inlawrev-20658	627	5	changes	change	NOUN
inlawrev-20658	627	6	involved	involve	VERB
inlawrev-20658	627	7	natural	natural	ADJ
inlawrev-20658	627	8	gas	gas	NOUN
inlawrev-20658	627	9	products	product	NOUN
inlawrev-20658	627	10	and	and	CCONJ
inlawrev-20658	627	11	alternative	alternative	ADJ
inlawrev-20658	627	12	fuels	fuel	NOUN
inlawrev-20658	627	13	.	.	PUNCT
inlawrev-20658	628	1	the	the	DET
inlawrev-20658	628	2	ga	ga	PROPN
inlawrev-20658	628	3	modified	modify	VERB
inlawrev-20658	628	4	the	the	DET
inlawrev-20658	628	5	definition	definition	NOUN
inlawrev-20658	628	6	of	of	ADP
inlawrev-20658	628	7	“	"	PUNCT
inlawrev-20658	628	8	special	special	ADJ
inlawrev-20658	628	9	fuel	fuel	NOUN
inlawrev-20658	628	10	,	,	PUNCT
inlawrev-20658	628	11	”	"	PUNCT
inlawrev-20658	628	12	for	for	ADP
inlawrev-20658	628	13	purposes	purpose	NOUN
inlawrev-20658	628	14	of	of	ADP
inlawrev-20658	628	15	the	the	DET
inlawrev-20658	628	16	special	special	ADJ
inlawrev-20658	628	17	fuel	fuel	NOUN
inlawrev-20658	628	18	tax	tax	NOUN
inlawrev-20658	628	19	in	in	ADP
inlawrev-20658	628	20	chapter	chapter	NOUN
inlawrev-20658	628	21	2.5	2.5	NUM
inlawrev-20658	628	22	of	of	ADP
inlawrev-20658	628	23	indiana	indiana	PROPN
inlawrev-20658	628	24	code	code	PROPN
inlawrev-20658	628	25	section	section	NOUN
inlawrev-20658	628	26	6	6	NUM
inlawrev-20658	628	27	-	-	SYM
inlawrev-20658	628	28	6	6	NUM
inlawrev-20658	628	29	,	,	PUNCT
inlawrev-20658	628	30	to	to	PART
inlawrev-20658	628	31	include	include	VERB
inlawrev-20658	628	32	natural	natural	ADJ
inlawrev-20658	628	33	gas	gas	NOUN
inlawrev-20658	628	34	products	product	NOUN
inlawrev-20658	628	35	but	but	CCONJ
inlawrev-20658	628	36	not	not	PART
inlawrev-20658	628	37	alternative	alternative	ADJ
inlawrev-20658	628	38	fuels.131	fuels.131	ADV
inlawrev-20658	628	39	in	in	ADP
inlawrev-20658	628	40	conjunction	conjunction	NOUN
inlawrev-20658	628	41	with	with	ADP
inlawrev-20658	628	42	that	that	DET
inlawrev-20658	628	43	change	change	NOUN
inlawrev-20658	628	44	,	,	PUNCT
inlawrev-20658	628	45	the	the	DET
inlawrev-20658	628	46	ga	ga	NOUN
inlawrev-20658	628	47	defined	define	VERB
inlawrev-20658	628	48	“	"	PUNCT
inlawrev-20658	628	49	natural	natural	ADJ
inlawrev-20658	628	50	gas	gas	NOUN
inlawrev-20658	628	51	product	product	NOUN
inlawrev-20658	628	52	”	"	PUNCT
inlawrev-20658	628	53	as	as	ADP
inlawrev-20658	628	54	“	"	PUNCT
inlawrev-20658	628	55	(	(	PUNCT
inlawrev-20658	628	56	1	1	X
inlawrev-20658	628	57	)	)	PUNCT
inlawrev-20658	628	58	a	a	DET
inlawrev-20658	628	59	liquid	liquid	ADJ
inlawrev-20658	628	60	or	or	CCONJ
inlawrev-20658	628	61	compressed	compress	VERB
inlawrev-20658	628	62	natural	natural	ADJ
inlawrev-20658	628	63	gas	gas	NOUN
inlawrev-20658	628	64	product	product	NOUN
inlawrev-20658	628	65	;	;	PUNCT
inlawrev-20658	628	66	or	or	CCONJ
inlawrev-20658	628	67	(	(	PUNCT
inlawrev-20658	628	68	2	2	X
inlawrev-20658	628	69	)	)	PUNCT
inlawrev-20658	628	70	a	a	DET
inlawrev-20658	628	71	combination	combination	NOUN
inlawrev-20658	628	72	of	of	ADP
inlawrev-20658	628	73	liquefied	liquefy	VERB
inlawrev-20658	628	74	petroleum	petroleum	NOUN
inlawrev-20658	628	75	gas	gas	NOUN
inlawrev-20658	628	76	and	and	CCONJ
inlawrev-20658	628	77	a	a	DET
inlawrev-20658	628	78	compressed	compress	VERB
inlawrev-20658	628	79	natural	natural	ADJ
inlawrev-20658	628	80	gas	gas	NOUN
inlawrev-20658	628	81	product	product	NOUN
inlawrev-20658	628	82	;	;	PUNCT
inlawrev-20658	628	83	used	use	VERB
inlawrev-20658	628	84	in	in	ADP
inlawrev-20658	628	85	an	an	DET
inlawrev-20658	628	86	internal	internal	ADJ
inlawrev-20658	628	87	combustion	combustion	NOUN
inlawrev-20658	628	88	engine	engine	NOUN
inlawrev-20658	628	89	or	or	CCONJ
inlawrev-20658	628	90	motor	motor	NOUN
inlawrev-20658	628	91	to	to	PART
inlawrev-20658	628	92	propel	propel	VERB
inlawrev-20658	628	93	any	any	DET
inlawrev-20658	628	94	form	form	NOUN
inlawrev-20658	628	95	of	of	ADP
inlawrev-20658	628	96	vehicle	vehicle	NOUN
inlawrev-20658	628	97	,	,	PUNCT
inlawrev-20658	628	98	machine	machine	NOUN
inlawrev-20658	628	99	,	,	PUNCT
inlawrev-20658	628	100	or	or	CCONJ
inlawrev-20658	628	101	mechanical	mechanical	ADJ
inlawrev-20658	628	102	contrivance”132	contrivance”132	NOUN
inlawrev-20658	628	103	and	and	CCONJ
inlawrev-20658	628	104	removed	remove	VERB
inlawrev-20658	628	105	natural	natural	ADJ
inlawrev-20658	628	106	gas	gas	NOUN
inlawrev-20658	628	107	products	product	NOUN
inlawrev-20658	628	108	from	from	ADP
inlawrev-20658	628	109	the	the	DET
inlawrev-20658	628	110	“	"	PUNCT
inlawrev-20658	628	111	alternative	alternative	ADJ
inlawrev-20658	628	112	fuel	fuel	NOUN
inlawrev-20658	628	113	”	"	PUNCT
inlawrev-20658	628	114	definition.133	definition.133	NUM
inlawrev-20658	628	115	also	also	ADV
inlawrev-20658	628	116	in	in	ADP
inlawrev-20658	628	117	the	the	DET
inlawrev-20658	628	118	area	area	NOUN
inlawrev-20658	628	119	of	of	ADP
inlawrev-20658	628	120	alternative	alternative	ADJ
inlawrev-20658	628	121	fuels	fuel	NOUN
inlawrev-20658	628	122	,	,	PUNCT
inlawrev-20658	628	123	the	the	DET
inlawrev-20658	628	124	ga	ga	PROPN
inlawrev-20658	628	125	created	create	VERB
inlawrev-20658	628	126	a	a	DET
inlawrev-20658	628	127	new	new	ADJ
inlawrev-20658	628	128	regulatory	regulatory	ADJ
inlawrev-20658	628	129	and	and	CCONJ
inlawrev-20658	628	130	fee	fee	NOUN
inlawrev-20658	628	131	system	system	NOUN
inlawrev-20658	628	132	that	that	PRON
inlawrev-20658	628	133	took	take	VERB
inlawrev-20658	628	134	effect	effect	NOUN
inlawrev-20658	628	135	on	on	ADP
inlawrev-20658	628	136	january	january	PROPN
inlawrev-20658	628	137	1	1	NUM
inlawrev-20658	628	138	,	,	PUNCT
inlawrev-20658	628	139	2014.134	2014.134	NUM
inlawrev-20658	628	140	the	the	DET
inlawrev-20658	628	141	new	new	ADJ
inlawrev-20658	628	142	rules	rule	NOUN
inlawrev-20658	628	143	apply	apply	VERB
inlawrev-20658	628	144	to	to	ADP
inlawrev-20658	628	145	the	the	DET
inlawrev-20658	628	146	sale	sale	NOUN
inlawrev-20658	628	147	of	of	ADP
inlawrev-20658	628	148	“	"	PUNCT
inlawrev-20658	628	149	alternative	alternative	ADJ
inlawrev-20658	628	150	fuel	fuel	NOUN
inlawrev-20658	628	151	,	,	PUNCT
inlawrev-20658	628	152	”	"	PUNCT
inlawrev-20658	628	153	which	which	PRON
inlawrev-20658	628	154	is	be	AUX
inlawrev-20658	628	155	defined	define	VERB
inlawrev-20658	628	156	as	as	ADP
inlawrev-20658	628	157	“	"	PUNCT
inlawrev-20658	628	158	liquefied	liquefy	VERB
inlawrev-20658	628	159	petroleum	petroleum	NOUN
inlawrev-20658	628	160	gas	gas	NOUN
inlawrev-20658	628	161	used	use	VERB
inlawrev-20658	628	162	in	in	ADP
inlawrev-20658	628	163	an	an	DET
inlawrev-20658	628	164	internal	internal	ADJ
inlawrev-20658	628	165	combustion	combustion	NOUN
inlawrev-20658	628	166	engine	engine	NOUN
inlawrev-20658	628	167	.	.	PUNCT
inlawrev-20658	628	168	.	.	PUNCT
inlawrev-20658	628	169	.	.	PUNCT
inlawrev-20658	629	1	to	to	PART
inlawrev-20658	629	2	propel	propel	VERB
inlawrev-20658	629	3	any	any	DET
inlawrev-20658	629	4	form	form	NOUN
inlawrev-20658	629	5	of	of	ADP
inlawrev-20658	629	6	vehicle	vehicle	NOUN
inlawrev-20658	629	7	”	"	PUNCT
inlawrev-20658	629	8	(	(	PUNCT
inlawrev-20658	629	9	including	include	VERB
inlawrev-20658	629	10	butane	butane	NOUN
inlawrev-20658	629	11	and	and	CCONJ
inlawrev-20658	629	12	propane).135	propane).135	VERB
inlawrev-20658	629	13	only	only	ADV
inlawrev-20658	629	14	a	a	DET
inlawrev-20658	629	15	person	person	NOUN
inlawrev-20658	629	16	with	with	ADP
inlawrev-20658	629	17	a	a	DET
inlawrev-20658	629	18	propane	propane	NOUN
inlawrev-20658	629	19	dealer	dealer	NOUN
inlawrev-20658	629	20	license	license	NOUN
inlawrev-20658	629	21	obtained	obtain	VERB
inlawrev-20658	629	22	from	from	ADP
inlawrev-20658	629	23	the	the	DET
inlawrev-20658	629	24	dor	dor	NOUN
inlawrev-20658	629	25	may	may	AUX
inlawrev-20658	629	26	sell	sell	VERB
inlawrev-20658	629	27	alternative	alternative	ADJ
inlawrev-20658	629	28	fuel	fuel	NOUN
inlawrev-20658	629	29	in	in	ADP
inlawrev-20658	629	30	indiana.136	indiana.136	NOUN
inlawrev-20658	629	31	the	the	DET
inlawrev-20658	629	32	license	license	NOUN
inlawrev-20658	629	33	costs	cost	VERB
inlawrev-20658	629	34	fifty	fifty	NUM
inlawrev-20658	629	35	dollars.137	dollars.137	NOUN
inlawrev-20658	629	36	licensed	license	VERB
inlawrev-20658	629	37	dealers	dealer	NOUN
inlawrev-20658	629	38	may	may	AUX
inlawrev-20658	629	39	only	only	ADV
inlawrev-20658	629	40	dispense	dispense	VERB
inlawrev-20658	629	41	alternative	alternative	ADJ
inlawrev-20658	629	42	fuel	fuel	NOUN
inlawrev-20658	629	43	to	to	ADP
inlawrev-20658	629	44	a	a	DET
inlawrev-20658	629	45	motor	motor	NOUN
inlawrev-20658	629	46	vehicle	vehicle	NOUN
inlawrev-20658	629	47	bearing	bear	VERB
inlawrev-20658	629	48	an	an	DET
inlawrev-20658	629	49	“	"	PUNCT
inlawrev-20658	629	50	alternative	alternative	ADJ
inlawrev-20658	629	51	fuel	fuel	NOUN
inlawrev-20658	629	52	decal,”138	decal,”138	NOUN
inlawrev-20658	629	53	which	which	PRON
inlawrev-20658	629	54	must	must	AUX
inlawrev-20658	629	55	be	be	AUX
inlawrev-20658	629	56	displayed	display	VERB
inlawrev-20658	629	57	on	on	ADP
inlawrev-20658	629	58	the	the	DET
inlawrev-20658	629	59	vehicle	vehicle	NOUN
inlawrev-20658	629	60	’s	’s	PART
inlawrev-20658	629	61	front	front	NOUN
inlawrev-20658	629	62	(	(	PUNCT
inlawrev-20658	629	63	2014	2014	NUM
inlawrev-20658	629	64	)	)	PUNCT
inlawrev-20658	629	65	)	)	PUNCT
inlawrev-20658	629	66	.	.	PUNCT
inlawrev-20658	630	1	127	127	NUM
inlawrev-20658	630	2	.	.	PUNCT
inlawrev-20658	631	1	pub	pub	NOUN
inlawrev-20658	631	2	.	.	PUNCT
inlawrev-20658	632	1	l.	l.	PROPN
inlawrev-20658	632	2	no	no	INTJ
inlawrev-20658	632	3	.	.	PROPN
inlawrev-20658	633	1	129	129	NUM
inlawrev-20658	633	2	-	-	SYM
inlawrev-20658	633	3	2014	2014	NUM
inlawrev-20658	633	4	,	,	PUNCT
inlawrev-20658	633	5	§	§	PROPN
inlawrev-20658	633	6	2	2	NUM
inlawrev-20658	633	7	,	,	PUNCT
inlawrev-20658	633	8	2014	2014	NUM
inlawrev-20658	633	9	ind	ind	NOUN
inlawrev-20658	633	10	.	.	PUNCT
inlawrev-20658	634	1	acts	act	VERB
inlawrev-20658	634	2	1481	1481	NUM
inlawrev-20658	634	3	,	,	PUNCT
inlawrev-20658	634	4	1482	1482	NUM
inlawrev-20658	634	5	(	(	PUNCT
inlawrev-20658	634	6	amending	amend	VERB
inlawrev-20658	634	7	ind	ind	NOUN
inlawrev-20658	634	8	.	.	PUNCT
inlawrev-20658	635	1	code	code	PROPN
inlawrev-20658	635	2	§	§	PROPN
inlawrev-20658	635	3	6	6	NUM
inlawrev-20658	635	4	-	-	SYM
inlawrev-20658	635	5	5.5	5.5	NUM
inlawrev-20658	635	6	-	-	PUNCT
inlawrev-20658	635	7	2	2	NUM
inlawrev-20658	635	8	-	-	SYM
inlawrev-20658	635	9	7	7	NUM
inlawrev-20658	635	10	(	(	PUNCT
inlawrev-20658	635	11	2014	2014	NUM
inlawrev-20658	635	12	)	)	PUNCT
inlawrev-20658	635	13	)	)	PUNCT
inlawrev-20658	635	14	.	.	PUNCT
inlawrev-20658	636	1	128	128	NUM
inlawrev-20658	636	2	.	.	PUNCT
inlawrev-20658	637	1	i	i	PRON
inlawrev-20658	637	2	d.	d.	PROPN
inlawrev-20658	637	3	§	§	PROPN
inlawrev-20658	637	4	2	2	NUM
inlawrev-20658	637	5	,	,	PUNCT
inlawrev-20658	637	6	2014	2014	NUM
inlawrev-20658	637	7	ind	ind	NOUN
inlawrev-20658	637	8	.	.	PUNCT
inlawrev-20658	638	1	acts	act	VERB
inlawrev-20658	638	2	at	at	ADP
inlawrev-20658	638	3	1482	1482	NUM
inlawrev-20658	638	4	-	-	SYM
inlawrev-20658	638	5	83	83	NUM
inlawrev-20658	638	6	(	(	PUNCT
inlawrev-20658	638	7	codified	codify	VERB
inlawrev-20658	638	8	at	at	ADP
inlawrev-20658	638	9	ind	ind	PROPN
inlawrev-20658	638	10	.	.	PUNCT
inlawrev-20658	639	1	code	code	PROPN
inlawrev-20658	639	2	§	§	PROPN
inlawrev-20658	639	3	27	27	NUM
inlawrev-20658	639	4	-	-	SYM
inlawrev-20658	639	5	2	2	NUM
inlawrev-20658	639	6	-	-	PUNCT
inlawrev-20658	639	7	2	2	NUM
inlawrev-20658	639	8	-	-	SYM
inlawrev-20658	639	9	2.3	2.3	NUM
inlawrev-20658	639	10	(	(	PUNCT
inlawrev-20658	639	11	2014	2014	NUM
inlawrev-20658	639	12	)	)	PUNCT
inlawrev-20658	639	13	)	)	PUNCT
inlawrev-20658	639	14	.	.	PUNCT
inlawrev-20658	640	1	129	129	NUM
inlawrev-20658	640	2	.	.	PUNCT
inlawrev-20658	641	1	i	i	PRON
inlawrev-20658	641	2	d.	d.	PROPN
inlawrev-20658	641	3	130	130	NUM
inlawrev-20658	641	4	.	.	PUNCT
inlawrev-20658	642	1	i	i	PRON
inlawrev-20658	642	2	d.	d.	PROPN
inlawrev-20658	642	3	131	131	NUM
inlawrev-20658	642	4	.	.	PUNCT
inlawrev-20658	643	1	pub	pub	NOUN
inlawrev-20658	643	2	.	.	PUNCT
inlawrev-20658	644	1	l.	l.	PROPN
inlawrev-20658	644	2	no	no	INTJ
inlawrev-20658	644	3	.	.	NOUN
inlawrev-20658	645	1	212	212	NUM
inlawrev-20658	645	2	-	-	SYM
inlawrev-20658	645	3	2014	2014	NUM
inlawrev-20658	645	4	,	,	PUNCT
inlawrev-20658	645	5	§	§	PROPN
inlawrev-20658	645	6	6	6	NUM
inlawrev-20658	645	7	,	,	PUNCT
inlawrev-20658	645	8	2014	2014	NUM
inlawrev-20658	645	9	ind	ind	NOUN
inlawrev-20658	645	10	.	.	PUNCT
inlawrev-20658	646	1	acts	act	VERB
inlawrev-20658	646	2	2544	2544	NUM
inlawrev-20658	646	3	,	,	PUNCT
inlawrev-20658	646	4	2546	2546	NUM
inlawrev-20658	646	5	(	(	PUNCT
inlawrev-20658	646	6	amending	amend	VERB
inlawrev-20658	646	7	ind	ind	NOUN
inlawrev-20658	646	8	.	.	PUNCT
inlawrev-20658	647	1	code	code	PROPN
inlawrev-20658	647	2	§	§	PROPN
inlawrev-20658	647	3	6	6	NUM
inlawrev-20658	647	4	-	-	SYM
inlawrev-20658	647	5	6	6	NUM
inlawrev-20658	647	6	-	-	NUM
inlawrev-20658	647	7	2.5	2.5	NUM
inlawrev-20658	647	8	-	-	SYM
inlawrev-20658	647	9	22	22	NUM
inlawrev-20658	647	10	(	(	PUNCT
inlawrev-20658	647	11	2014	2014	NUM
inlawrev-20658	647	12	)	)	PUNCT
inlawrev-20658	647	13	)	)	PUNCT
inlawrev-20658	647	14	.	.	PUNCT
inlawrev-20658	648	1	132	132	NUM
inlawrev-20658	648	2	.	.	PUNCT
inlawrev-20658	649	1	i	i	PRON
inlawrev-20658	649	2	d.	d.	PROPN
inlawrev-20658	649	3	§	§	PROPN
inlawrev-20658	649	4	5	5	NUM
inlawrev-20658	649	5	,	,	PUNCT
inlawrev-20658	649	6	2014	2014	NUM
inlawrev-20658	649	7	ind	ind	NOUN
inlawrev-20658	649	8	.	.	PUNCT
inlawrev-20658	650	1	acts	act	VERB
inlawrev-20658	650	2	at	at	ADP
inlawrev-20658	650	3	2545	2545	NUM
inlawrev-20658	650	4	-	-	SYM
inlawrev-20658	650	5	46	46	NUM
inlawrev-20658	650	6	(	(	PUNCT
inlawrev-20658	650	7	amending	amend	VERB
inlawrev-20658	650	8	ind	ind	NOUN
inlawrev-20658	650	9	.	.	PUNCT
inlawrev-20658	651	1	code	code	PROPN
inlawrev-20658	651	2	§	§	PROPN
inlawrev-20658	651	3	6	6	NUM
inlawrev-20658	651	4	-	-	SYM
inlawrev-20658	651	5	6	6	NUM
inlawrev-20658	651	6	-	-	NUM
inlawrev-20658	651	7	2.5	2.5	NUM
inlawrev-20658	651	8	-	-	SYM
inlawrev-20658	651	9	16.5	16.5	NUM
inlawrev-20658	651	10	(	(	PUNCT
inlawrev-20658	651	11	2014	2014	NUM
inlawrev-20658	651	12	)	)	PUNCT
inlawrev-20658	651	13	)	)	PUNCT
inlawrev-20658	651	14	.	.	PUNCT
inlawrev-20658	652	1	133	133	NUM
inlawrev-20658	652	2	.	.	PUNCT
inlawrev-20658	653	1	i	i	PRON
inlawrev-20658	653	2	d.	d.	PROPN
inlawrev-20658	653	3	§	§	PROPN
inlawrev-20658	653	4	4	4	NUM
inlawrev-20658	653	5	,	,	PUNCT
inlawrev-20658	653	6	2014	2014	NUM
inlawrev-20658	653	7	ind	ind	NOUN
inlawrev-20658	653	8	.	.	PUNCT
inlawrev-20658	654	1	acts	act	VERB
inlawrev-20658	654	2	at	at	ADP
inlawrev-20658	654	3	2545	2545	NUM
inlawrev-20658	654	4	(	(	PUNCT
inlawrev-20658	654	5	amending	amend	VERB
inlawrev-20658	654	6	ind	ind	NOUN
inlawrev-20658	654	7	.	.	PUNCT
inlawrev-20658	655	1	code	code	PROPN
inlawrev-20658	655	2	§	§	PROPN
inlawrev-20658	655	3	6	6	NUM
inlawrev-20658	655	4	-	-	SYM
inlawrev-20658	655	5	6	6	NUM
inlawrev-20658	655	6	-	-	NUM
inlawrev-20658	655	7	2.5	2.5	NUM
inlawrev-20658	655	8	-	-	SYM
inlawrev-20658	655	9	1	1	NUM
inlawrev-20658	655	10	(	(	PUNCT
inlawrev-20658	655	11	2014	2014	NUM
inlawrev-20658	655	12	)	)	PUNCT
inlawrev-20658	655	13	)	)	PUNCT
inlawrev-20658	655	14	.	.	PUNCT
inlawrev-20658	656	1	134	134	NUM
inlawrev-20658	656	2	.	.	PUNCT
inlawrev-20658	657	1	i	i	PRON
inlawrev-20658	657	2	d.	d.	PROPN
inlawrev-20658	657	3	§	§	PROPN
inlawrev-20658	657	4	9	9	NUM
inlawrev-20658	657	5	,	,	PUNCT
inlawrev-20658	657	6	2014	2014	NUM
inlawrev-20658	657	7	ind	ind	NOUN
inlawrev-20658	657	8	.	.	PUNCT
inlawrev-20658	658	1	acts	act	VERB
inlawrev-20658	658	2	at	at	ADP
inlawrev-20658	658	3	2547	2547	NUM
inlawrev-20658	658	4	-	-	SYM
inlawrev-20658	658	5	50	50	NUM
inlawrev-20658	658	6	(	(	PUNCT
inlawrev-20658	658	7	codified	codify	VERB
inlawrev-20658	658	8	at	at	ADP
inlawrev-20658	658	9	ind	ind	PROPN
inlawrev-20658	658	10	.	.	PUNCT
inlawrev-20658	659	1	code	code	PROPN
inlawrev-20658	659	2	§	§	PROPN
inlawrev-20658	659	3	6	6	NUM
inlawrev-20658	659	4	-	-	SYM
inlawrev-20658	659	5	6	6	NUM
inlawrev-20658	659	6	-	-	SYM
inlawrev-20658	659	7	14	14	NUM
inlawrev-20658	659	8	(	(	PUNCT
inlawrev-20658	659	9	2014	2014	NUM
inlawrev-20658	659	10	)	)	PUNCT
inlawrev-20658	659	11	)	)	PUNCT
inlawrev-20658	659	12	.	.	PUNCT
inlawrev-20658	660	1	135	135	NUM
inlawrev-20658	660	2	.	.	PUNCT
inlawrev-20658	661	1	i	i	PRON
inlawrev-20658	661	2	d.	d.	PROPN
inlawrev-20658	661	3	§	§	PROPN
inlawrev-20658	661	4	9	9	NUM
inlawrev-20658	661	5	,	,	PUNCT
inlawrev-20658	661	6	2014	2014	NUM
inlawrev-20658	661	7	ind	ind	NOUN
inlawrev-20658	661	8	.	.	PUNCT
inlawrev-20658	662	1	acts	act	VERB
inlawrev-20658	662	2	at	at	ADP
inlawrev-20658	662	3	2547	2547	NUM
inlawrev-20658	662	4	(	(	PUNCT
inlawrev-20658	662	5	codified	codify	VERB
inlawrev-20658	662	6	at	at	ADP
inlawrev-20658	662	7	ind	ind	PROPN
inlawrev-20658	662	8	.	.	PUNCT
inlawrev-20658	663	1	code	code	PROPN
inlawrev-20658	663	2	§	§	PROPN
inlawrev-20658	663	3	6	6	NUM
inlawrev-20658	663	4	-	-	SYM
inlawrev-20658	663	5	6	6	NUM
inlawrev-20658	663	6	-	-	PUNCT
inlawrev-20658	663	7	14	14	NUM
inlawrev-20658	663	8	-	-	SYM
inlawrev-20658	663	9	1	1	NUM
inlawrev-20658	663	10	(	(	PUNCT
inlawrev-20658	663	11	2014	2014	NUM
inlawrev-20658	663	12	)	)	PUNCT
inlawrev-20658	663	13	)	)	PUNCT
inlawrev-20658	663	14	.	.	PUNCT
inlawrev-20658	664	1	136	136	NUM
inlawrev-20658	664	2	.	.	PUNCT
inlawrev-20658	665	1	i	i	PRON
inlawrev-20658	665	2	d.	d.	PROPN
inlawrev-20658	665	3	§	§	PROPN
inlawrev-20658	665	4	9	9	NUM
inlawrev-20658	665	5	,	,	PUNCT
inlawrev-20658	665	6	2014	2014	NUM
inlawrev-20658	665	7	ind	ind	NOUN
inlawrev-20658	665	8	.	.	PUNCT
inlawrev-20658	666	1	acts	act	VERB
inlawrev-20658	666	2	at	at	ADP
inlawrev-20658	666	3	2548	2548	NUM
inlawrev-20658	666	4	(	(	PUNCT
inlawrev-20658	666	5	codified	codify	VERB
inlawrev-20658	666	6	at	at	ADP
inlawrev-20658	666	7	ind	ind	PROPN
inlawrev-20658	666	8	.	.	PUNCT
inlawrev-20658	667	1	code	code	PROPN
inlawrev-20658	667	2	§	§	PROPN
inlawrev-20658	667	3	6	6	NUM
inlawrev-20658	667	4	-	-	SYM
inlawrev-20658	667	5	6	6	NUM
inlawrev-20658	667	6	-	-	PUNCT
inlawrev-20658	667	7	14	14	NUM
inlawrev-20658	667	8	-	-	PUNCT
inlawrev-20658	667	9	6(a	6(a	NUM
inlawrev-20658	667	10	)	)	PUNCT
inlawrev-20658	667	11	(	(	PUNCT
inlawrev-20658	667	12	2014	2014	NUM
inlawrev-20658	667	13	)	)	PUNCT
inlawrev-20658	667	14	)	)	PUNCT
inlawrev-20658	667	15	.	.	PUNCT
inlawrev-20658	668	1	137	137	NUM
inlawrev-20658	668	2	.	.	PUNCT
inlawrev-20658	669	1	i	i	PRON
inlawrev-20658	669	2	d.	d.	PROPN
inlawrev-20658	669	3	138	138	NUM
inlawrev-20658	669	4	.	.	PUNCT
inlawrev-20658	670	1	i	i	PRON
inlawrev-20658	670	2	d.	d.	PROPN
inlawrev-20658	670	3	§	§	PROPN
inlawrev-20658	670	4	9	9	NUM
inlawrev-20658	670	5	,	,	PUNCT
inlawrev-20658	670	6	2014	2014	NUM
inlawrev-20658	670	7	ind	ind	NOUN
inlawrev-20658	670	8	.	.	PUNCT
inlawrev-20658	671	1	acts	act	VERB
inlawrev-20658	671	2	at	at	ADP
inlawrev-20658	671	3	2550	2550	NUM
inlawrev-20658	671	4	(	(	PUNCT
inlawrev-20658	671	5	codified	codify	VERB
inlawrev-20658	671	6	at	at	ADP
inlawrev-20658	671	7	ind	ind	PROPN
inlawrev-20658	671	8	.	.	PUNCT
inlawrev-20658	672	1	code	code	PROPN
inlawrev-20658	672	2	§	§	PROPN
inlawrev-20658	672	3	6	6	NUM
inlawrev-20658	672	4	-	-	SYM
inlawrev-20658	672	5	6	6	NUM
inlawrev-20658	672	6	-	-	PUNCT
inlawrev-20658	672	7	14	14	NUM
inlawrev-20658	672	8	-	-	SYM
inlawrev-20658	672	9	9	9	NUM
inlawrev-20658	672	10	(	(	PUNCT
inlawrev-20658	672	11	2014	2014	NUM
inlawrev-20658	672	12	)	)	PUNCT
inlawrev-20658	672	13	)	)	PUNCT
inlawrev-20658	672	14	.	.	PUNCT
inlawrev-20658	673	1	2015	2015	NUM
inlawrev-20658	673	2	]	]	PUNCT
inlawrev-20658	673	3	taxation	taxation	NOUN
inlawrev-20658	673	4	1471	1471	NUM
inlawrev-20658	673	5	windshield.139	windshield.139	NOUN
inlawrev-20658	673	6	the	the	DET
inlawrev-20658	673	7	owner	owner	NOUN
inlawrev-20658	673	8	of	of	ADP
inlawrev-20658	673	9	any	any	DET
inlawrev-20658	673	10	registered	register	VERB
inlawrev-20658	673	11	motor	motor	NOUN
inlawrev-20658	673	12	vehicle	vehicle	NOUN
inlawrev-20658	673	13	using	use	VERB
inlawrev-20658	673	14	an	an	DET
inlawrev-20658	673	15	alternative	alternative	ADJ
inlawrev-20658	673	16	fuel	fuel	NOUN
inlawrev-20658	673	17	in	in	ADP
inlawrev-20658	673	18	indiana	indiana	PROPN
inlawrev-20658	673	19	must	must	AUX
inlawrev-20658	673	20	obtain	obtain	VERB
inlawrev-20658	673	21	the	the	DET
inlawrev-20658	673	22	required	require	VERB
inlawrev-20658	673	23	decal	decal	NOUN
inlawrev-20658	673	24	by	by	ADP
inlawrev-20658	673	25	paying	pay	VERB
inlawrev-20658	673	26	an	an	DET
inlawrev-20658	673	27	annual	annual	ADJ
inlawrev-20658	673	28	fee	fee	NOUN
inlawrev-20658	673	29	(	(	PUNCT
inlawrev-20658	673	30	e.g.	e.g.	ADV
inlawrev-20658	673	31	,	,	PUNCT
inlawrev-20658	673	32	$	$	SYM
inlawrev-20658	673	33	100	100	NUM
inlawrev-20658	673	34	for	for	ADP
inlawrev-20658	673	35	most	most	ADJ
inlawrev-20658	673	36	passenger	passenger	NOUN
inlawrev-20658	673	37	motor	motor	NOUN
inlawrev-20658	673	38	vehicles	vehicle	NOUN
inlawrev-20658	673	39	)	)	PUNCT
inlawrev-20658	673	40	to	to	ADP
inlawrev-20658	673	41	the	the	DET
inlawrev-20658	673	42	dor.140	dor.140	NOUN
inlawrev-20658	673	43	upon	upon	SCONJ
inlawrev-20658	673	44	entering	enter	VERB
inlawrev-20658	673	45	indiana	indiana	PROPN
inlawrev-20658	673	46	,	,	PUNCT
inlawrev-20658	673	47	an	an	DET
inlawrev-20658	673	48	alternative	alternative	ADJ
inlawrev-20658	673	49	fuel	fuel	NOUN
inlawrev-20658	673	50	motor	motor	NOUN
inlawrev-20658	673	51	vehicle	vehicle	NOUN
inlawrev-20658	673	52	that	that	PRON
inlawrev-20658	673	53	is	be	AUX
inlawrev-20658	673	54	registered	register	VERB
inlawrev-20658	673	55	in	in	ADP
inlawrev-20658	673	56	another	another	DET
inlawrev-20658	673	57	state	state	NOUN
inlawrev-20658	673	58	must	must	AUX
inlawrev-20658	673	59	obtain	obtain	VERB
inlawrev-20658	673	60	a	a	DET
inlawrev-20658	673	61	temporary	temporary	ADJ
inlawrev-20658	673	62	trip	trip	NOUN
inlawrev-20658	673	63	permit	permit	NOUN
inlawrev-20658	673	64	that	that	PRON
inlawrev-20658	673	65	costs	cost	VERB
inlawrev-20658	673	66	$	$	SYM
inlawrev-20658	673	67	5.50	5.50	NUM
inlawrev-20658	673	68	and	and	CCONJ
inlawrev-20658	673	69	lasts	last	VERB
inlawrev-20658	673	70	for	for	ADP
inlawrev-20658	673	71	seventy	seventy	NUM
inlawrev-20658	673	72	-	-	PUNCT
inlawrev-20658	673	73	two	two	NUM
inlawrev-20658	673	74	hours.141	hours.141	ADJ
inlawrev-20658	673	75	a	a	DET
inlawrev-20658	673	76	temporary	temporary	ADJ
inlawrev-20658	673	77	trip	trip	NOUN
inlawrev-20658	673	78	permit	permit	NOUN
inlawrev-20658	673	79	may	may	AUX
inlawrev-20658	673	80	be	be	AUX
inlawrev-20658	673	81	obtained	obtain	VERB
inlawrev-20658	673	82	from	from	ADP
inlawrev-20658	673	83	a	a	DET
inlawrev-20658	673	84	licensed	licensed	ADJ
inlawrev-20658	673	85	propane	propane	NOUN
inlawrev-20658	673	86	dealer	dealer	NOUN
inlawrev-20658	673	87	,	,	PUNCT
inlawrev-20658	673	88	who	who	PRON
inlawrev-20658	673	89	must	must	AUX
inlawrev-20658	673	90	remit	remit	VERB
inlawrev-20658	673	91	the	the	DET
inlawrev-20658	673	92	resulting	result	VERB
inlawrev-20658	673	93	fees	fee	NOUN
inlawrev-20658	673	94	to	to	ADP
inlawrev-20658	673	95	the	the	DET
inlawrev-20658	673	96	dor	dor	PROPN
inlawrev-20658	673	97	on	on	ADP
inlawrev-20658	673	98	a	a	DET
inlawrev-20658	673	99	monthly	monthly	ADJ
inlawrev-20658	673	100	basis.142	basis.142	NOUN
inlawrev-20658	673	101	in	in	ADP
inlawrev-20658	673	102	other	other	ADJ
inlawrev-20658	673	103	parts	part	NOUN
inlawrev-20658	673	104	of	of	ADP
inlawrev-20658	673	105	the	the	DET
inlawrev-20658	673	106	motor	motor	NOUN
inlawrev-20658	673	107	vehicle	vehicle	NOUN
inlawrev-20658	673	108	and	and	CCONJ
inlawrev-20658	673	109	fuel	fuel	NOUN
inlawrev-20658	673	110	area	area	NOUN
inlawrev-20658	673	111	,	,	PUNCT
inlawrev-20658	673	112	the	the	DET
inlawrev-20658	673	113	ga	ga	NOUN
inlawrev-20658	673	114	made	make	VERB
inlawrev-20658	673	115	minor	minor	ADJ
inlawrev-20658	673	116	modifications	modification	NOUN
inlawrev-20658	673	117	to	to	ADP
inlawrev-20658	673	118	several	several	ADJ
inlawrev-20658	673	119	existing	exist	VERB
inlawrev-20658	673	120	taxes	taxis	NOUN
inlawrev-20658	673	121	.	.	PUNCT
inlawrev-20658	674	1	first	first	ADV
inlawrev-20658	674	2	,	,	PUNCT
inlawrev-20658	674	3	it	it	PRON
inlawrev-20658	674	4	moved	move	VERB
inlawrev-20658	674	5	the	the	DET
inlawrev-20658	674	6	recently	recently	ADV
inlawrev-20658	674	7	created	create	VERB
inlawrev-20658	674	8	road	road	NOUN
inlawrev-20658	674	9	tax	tax	NOUN
inlawrev-20658	674	10	credit	credit	NOUN
inlawrev-20658	674	11	from	from	ADP
inlawrev-20658	674	12	an	an	DET
inlawrev-20658	674	13	annual	annual	ADJ
inlawrev-20658	674	14	basis	basis	NOUN
inlawrev-20658	674	15	to	to	ADP
inlawrev-20658	674	16	a	a	DET
inlawrev-20658	674	17	calendar	calendar	NOUN
inlawrev-20658	674	18	quarter	quarter	NOUN
inlawrev-20658	674	19	basis	basis	NOUN
inlawrev-20658	674	20	effective	effective	ADJ
inlawrev-20658	674	21	on	on	ADP
inlawrev-20658	674	22	july	july	PROPN
inlawrev-20658	674	23	1	1	NUM
inlawrev-20658	674	24	,	,	PUNCT
inlawrev-20658	674	25	2014.143	2014.143	NUM
inlawrev-20658	674	26	second	second	ADJ
inlawrev-20658	674	27	,	,	PUNCT
inlawrev-20658	674	28	the	the	DET
inlawrev-20658	674	29	ga	ga	PROPN
inlawrev-20658	674	30	exempted	exempt	VERB
inlawrev-20658	674	31	motor	motor	NOUN
inlawrev-20658	674	32	driven	drive	VERB
inlawrev-20658	674	33	cycles	cycle	NOUN
inlawrev-20658	674	34	from	from	ADP
inlawrev-20658	674	35	the	the	DET
inlawrev-20658	674	36	regular	regular	ADJ
inlawrev-20658	674	37	motor	motor	NOUN
inlawrev-20658	674	38	vehicle	vehicle	NOUN
inlawrev-20658	674	39	excise	excise	NOUN
inlawrev-20658	674	40	tax	tax	NOUN
inlawrev-20658	674	41	levied	levy	VERB
inlawrev-20658	674	42	under	under	ADP
inlawrev-20658	674	43	indiana	indiana	PROPN
inlawrev-20658	674	44	code	code	PROPN
inlawrev-20658	674	45	section	section	NOUN
inlawrev-20658	674	46	6	6	NUM
inlawrev-20658	674	47	-	-	SYM
inlawrev-20658	674	48	6	6	NUM
inlawrev-20658	674	49	-	-	PUNCT
inlawrev-20658	674	50	5	5	NUM
inlawrev-20658	674	51	-	-	SYM
inlawrev-20658	674	52	5	5	NUM
inlawrev-20658	674	53	and	and	CCONJ
inlawrev-20658	674	54	imposed	impose	VERB
inlawrev-20658	674	55	an	an	DET
inlawrev-20658	674	56	annual	annual	ADJ
inlawrev-20658	674	57	ten	ten	NUM
inlawrev-20658	674	58	dollar	dollar	NOUN
inlawrev-20658	674	59	excise	excise	NOUN
inlawrev-20658	674	60	tax	tax	NOUN
inlawrev-20658	674	61	in	in	ADP
inlawrev-20658	674	62	its	its	PRON
inlawrev-20658	674	63	place.144	place.144	PROPN
inlawrev-20658	674	64	third	third	NOUN
inlawrev-20658	674	65	,	,	PUNCT
inlawrev-20658	674	66	the	the	DET
inlawrev-20658	674	67	ga	ga	PROPN
inlawrev-20658	674	68	extended	extend	VERB
inlawrev-20658	674	69	the	the	DET
inlawrev-20658	674	70	boat	boat	NOUN
inlawrev-20658	674	71	excise	excise	NOUN
inlawrev-20658	674	72	tax	tax	NOUN
inlawrev-20658	674	73	to	to	ADP
inlawrev-20658	674	74	motorboats	motorboat	NOUN
inlawrev-20658	674	75	that	that	PRON
inlawrev-20658	674	76	are	be	AUX
inlawrev-20658	674	77	registered	register	VERB
inlawrev-20658	674	78	outside	outside	ADP
inlawrev-20658	674	79	of	of	ADP
inlawrev-20658	674	80	indiana	indiana	PROPN
inlawrev-20658	674	81	,	,	PUNCT
inlawrev-20658	674	82	but	but	CCONJ
inlawrev-20658	674	83	are	be	AUX
inlawrev-20658	674	84	docked	dock	VERB
inlawrev-20658	674	85	on	on	ADP
inlawrev-20658	674	86	the	the	DET
inlawrev-20658	674	87	indiana	indiana	PROPN
inlawrev-20658	674	88	part	part	NOUN
inlawrev-20658	674	89	of	of	ADP
inlawrev-20658	674	90	lake	lake	PROPN
inlawrev-20658	674	91	michigan	michigan	PROPN
inlawrev-20658	674	92	for	for	ADP
inlawrev-20658	674	93	more	more	ADJ
inlawrev-20658	674	94	than	than	ADP
inlawrev-20658	674	95	180	180	NUM
inlawrev-20658	674	96	consecutive	consecutive	ADJ
inlawrev-20658	674	97	days.145	days.145	NOUN
inlawrev-20658	674	98	the	the	DET
inlawrev-20658	674	99	boat	boat	NOUN
inlawrev-20658	674	100	excise	excise	NOUN
inlawrev-20658	674	101	tax	tax	NOUN
inlawrev-20658	674	102	is	be	AUX
inlawrev-20658	674	103	due	due	ADJ
inlawrev-20658	674	104	on	on	ADP
inlawrev-20658	674	105	the	the	DET
inlawrev-20658	674	106	following	following	ADJ
inlawrev-20658	674	107	day	day	NOUN
inlawrev-20658	674	108	(	(	PUNCT
inlawrev-20658	674	109	i.e.	i.e.	X
inlawrev-20658	674	110	,	,	PUNCT
inlawrev-20658	674	111	on	on	ADP
inlawrev-20658	674	112	the	the	DET
inlawrev-20658	674	113	day	day	NOUN
inlawrev-20658	674	114	after	after	ADP
inlawrev-20658	674	115	the	the	DET
inlawrev-20658	674	116	180th	180th	PROPN
inlawrev-20658	674	117	consecutive	consecutive	ADJ
inlawrev-20658	674	118	day	day	NOUN
inlawrev-20658	674	119	that	that	SCONJ
inlawrev-20658	674	120	the	the	DET
inlawrev-20658	674	121	motorboat	motorboat	NOUN
inlawrev-20658	674	122	is	be	AUX
inlawrev-20658	674	123	docked	dock	VERB
inlawrev-20658	674	124	on	on	ADP
inlawrev-20658	674	125	the	the	DET
inlawrev-20658	674	126	indiana	indiana	PROPN
inlawrev-20658	674	127	part	part	NOUN
inlawrev-20658	674	128	of	of	ADP
inlawrev-20658	674	129	lake	lake	PROPN
inlawrev-20658	674	130	michigan).146	michigan).146	PROPN
inlawrev-20658	674	131	in	in	ADP
inlawrev-20658	674	132	other	other	ADJ
inlawrev-20658	674	133	areas	area	NOUN
inlawrev-20658	674	134	,	,	PUNCT
inlawrev-20658	674	135	the	the	DET
inlawrev-20658	674	136	ga	ga	PROPN
inlawrev-20658	674	137	repealed	repeal	VERB
inlawrev-20658	674	138	the	the	DET
inlawrev-20658	674	139	hazardous	hazardous	ADJ
inlawrev-20658	674	140	waste	waste	NOUN
inlawrev-20658	674	141	disposal	disposal	NOUN
inlawrev-20658	674	142	tax	tax	NOUN
inlawrev-20658	674	143	,	,	PUNCT
inlawrev-20658	674	144	effective	effective	ADJ
inlawrev-20658	674	145	july	july	PROPN
inlawrev-20658	674	146	1	1	NUM
inlawrev-20658	674	147	,	,	PUNCT
inlawrev-20658	674	148	2014.147	2014.147	NUM
inlawrev-20658	674	149	in	in	ADP
inlawrev-20658	674	150	addition	addition	NOUN
inlawrev-20658	674	151	,	,	PUNCT
inlawrev-20658	674	152	all	all	DET
inlawrev-20658	674	153	cigarette	cigarette	NOUN
inlawrev-20658	674	154	tax	tax	NOUN
inlawrev-20658	674	155	reporting	reporting	NOUN
inlawrev-20658	674	156	and	and	CCONJ
inlawrev-20658	674	157	payments	payment	NOUN
inlawrev-20658	674	158	must	must	AUX
inlawrev-20658	674	159	be	be	AUX
inlawrev-20658	674	160	submitted	submit	VERB
inlawrev-20658	674	161	electronically.148	electronically.148	NOUN
inlawrev-20658	674	162	the	the	DET
inlawrev-20658	674	163	same	same	ADJ
inlawrev-20658	674	164	is	be	AUX
inlawrev-20658	674	165	true	true	ADJ
inlawrev-20658	674	166	for	for	SCONJ
inlawrev-20658	674	167	the	the	DET
inlawrev-20658	674	168	tobacco	tobacco	NOUN
inlawrev-20658	674	169	products	product	NOUN
inlawrev-20658	674	170	tax.149	tax.149	PROPN
inlawrev-20658	674	171	h.	h.	PROPN
inlawrev-20658	674	172	tax	tax	PROPN
inlawrev-20658	674	173	administration	administration	NOUN
inlawrev-20658	674	174	matters	matter	VERB
inlawrev-20658	674	175	finally	finally	ADV
inlawrev-20658	674	176	,	,	PUNCT
inlawrev-20658	674	177	the	the	DET
inlawrev-20658	674	178	ga	ga	NOUN
inlawrev-20658	674	179	made	make	VERB
inlawrev-20658	674	180	several	several	ADJ
inlawrev-20658	674	181	adjustments	adjustment	NOUN
inlawrev-20658	674	182	to	to	ADP
inlawrev-20658	674	183	the	the	DET
inlawrev-20658	674	184	statutes	statute	NOUN
inlawrev-20658	674	185	governing	govern	VERB
inlawrev-20658	674	186	the	the	DET
inlawrev-20658	674	187	dor	dor	PROPN
inlawrev-20658	674	188	’s	’s	PART
inlawrev-20658	674	189	administration	administration	PROPN
inlawrev-20658	674	190	of	of	ADP
inlawrev-20658	674	191	indiana	indiana	PROPN
inlawrev-20658	674	192	’s	’s	PART
inlawrev-20658	674	193	tax	tax	NOUN
inlawrev-20658	674	194	system	system	NOUN
inlawrev-20658	674	195	.	.	PUNCT
inlawrev-20658	675	1	taxpayers	taxpayer	NOUN
inlawrev-20658	675	2	no	no	ADV
inlawrev-20658	675	3	longer	long	ADV
inlawrev-20658	675	4	need	need	VERB
inlawrev-20658	675	5	to	to	PART
inlawrev-20658	675	6	include	include	VERB
inlawrev-20658	675	7	payment	payment	NOUN
inlawrev-20658	675	8	of	of	ADP
inlawrev-20658	675	9	their	their	PRON
inlawrev-20658	675	10	expected	expect	VERB
inlawrev-20658	675	11	taxes	taxis	NOUN
inlawrev-20658	675	12	with	with	ADP
inlawrev-20658	675	13	their	their	PRON
inlawrev-20658	675	14	filing	filing	NOUN
inlawrev-20658	675	15	extension	extension	NOUN
inlawrev-20658	675	16	requests	request	NOUN
inlawrev-20658	675	17	;	;	PUNCT
inlawrev-20658	675	18	however	however	ADV
inlawrev-20658	675	19	,	,	PUNCT
inlawrev-20658	675	20	those	those	DET
inlawrev-20658	675	21	taxes	taxis	NOUN
inlawrev-20658	675	22	are	be	AUX
inlawrev-20658	675	23	still	still	ADV
inlawrev-20658	675	24	due	due	ADJ
inlawrev-20658	675	25	by	by	ADP
inlawrev-20658	675	26	the	the	DET
inlawrev-20658	675	27	original	original	ADJ
inlawrev-20658	675	28	return	return	NOUN
inlawrev-20658	675	29	due	due	ADJ
inlawrev-20658	675	30	date	date	NOUN
inlawrev-20658	675	31	and	and	CCONJ
inlawrev-20658	675	32	a	a	DET
inlawrev-20658	675	33	failure	failure	NOUN
inlawrev-20658	675	34	to	to	ADP
inlawrev-20658	675	35	139	139	NUM
inlawrev-20658	675	36	.	.	PUNCT
inlawrev-20658	676	1	i	i	PRON
inlawrev-20658	676	2	d.	d.	PROPN
inlawrev-20658	676	3	§	§	PROPN
inlawrev-20658	676	4	9	9	NUM
inlawrev-20658	676	5	,	,	PUNCT
inlawrev-20658	676	6	2014	2014	NUM
inlawrev-20658	676	7	ind	ind	NOUN
inlawrev-20658	676	8	.	.	PUNCT
inlawrev-20658	677	1	acts	act	VERB
inlawrev-20658	677	2	at	at	ADP
inlawrev-20658	677	3	2549	2549	NUM
inlawrev-20658	677	4	(	(	PUNCT
inlawrev-20658	677	5	codified	codify	VERB
inlawrev-20658	677	6	at	at	ADP
inlawrev-20658	677	7	ind	ind	PROPN
inlawrev-20658	677	8	.	.	PUNCT
inlawrev-20658	678	1	code	code	PROPN
inlawrev-20658	678	2	§	§	PROPN
inlawrev-20658	678	3	6	6	NUM
inlawrev-20658	678	4	-	-	SYM
inlawrev-20658	678	5	6	6	NUM
inlawrev-20658	678	6	-	-	PUNCT
inlawrev-20658	678	7	14	14	NUM
inlawrev-20658	678	8	-	-	SYM
inlawrev-20658	678	9	8(a	8(a	NUM
inlawrev-20658	678	10	)	)	PUNCT
inlawrev-20658	678	11	(	(	PUNCT
inlawrev-20658	678	12	2014	2014	NUM
inlawrev-20658	678	13	)	)	PUNCT
inlawrev-20658	678	14	)	)	PUNCT
inlawrev-20658	678	15	.	.	PUNCT
inlawrev-20658	679	1	140	140	NUM
inlawrev-20658	679	2	.	.	PUNCT
inlawrev-20658	680	1	i	i	PRON
inlawrev-20658	680	2	d.	d.	PROPN
inlawrev-20658	680	3	§	§	PROPN
inlawrev-20658	680	4	9	9	NUM
inlawrev-20658	680	5	,	,	PUNCT
inlawrev-20658	680	6	2014	2014	NUM
inlawrev-20658	680	7	ind	ind	NOUN
inlawrev-20658	680	8	.	.	PUNCT
inlawrev-20658	681	1	acts	act	VERB
inlawrev-20658	681	2	at	at	ADP
inlawrev-20658	681	3	2545	2545	NUM
inlawrev-20658	681	4	-	-	SYM
inlawrev-20658	681	5	49	49	NUM
inlawrev-20658	681	6	(	(	PUNCT
inlawrev-20658	681	7	codified	codify	VERB
inlawrev-20658	681	8	at	at	ADP
inlawrev-20658	681	9	ind	ind	PROPN
inlawrev-20658	681	10	.	.	PUNCT
inlawrev-20658	682	1	code	code	PROPN
inlawrev-20658	682	2	§	§	PROPN
inlawrev-20658	682	3	6	6	NUM
inlawrev-20658	682	4	-	-	SYM
inlawrev-20658	682	5	6	6	NUM
inlawrev-20658	682	6	-	-	PUNCT
inlawrev-20658	682	7	14	14	NUM
inlawrev-20658	682	8	-	-	PUNCT
inlawrev-20658	682	9	4(a	4(a	NUM
inlawrev-20658	682	10	)	)	PUNCT
inlawrev-20658	682	11	(	(	PUNCT
inlawrev-20658	682	12	2014	2014	NUM
inlawrev-20658	682	13	)	)	PUNCT
inlawrev-20658	682	14	)	)	PUNCT
inlawrev-20658	682	15	.	.	PUNCT
inlawrev-20658	683	1	141	141	NUM
inlawrev-20658	683	2	.	.	PUNCT
inlawrev-20658	684	1	i	i	PRON
inlawrev-20658	684	2	d.	d.	PROPN
inlawrev-20658	684	3	§	§	PROPN
inlawrev-20658	684	4	9	9	NUM
inlawrev-20658	684	5	,	,	PUNCT
inlawrev-20658	684	6	2014	2014	NUM
inlawrev-20658	684	7	ind	ind	NOUN
inlawrev-20658	684	8	.	.	PUNCT
inlawrev-20658	685	1	acts	act	VERB
inlawrev-20658	685	2	at	at	ADP
inlawrev-20658	685	3	2548	2548	NUM
inlawrev-20658	685	4	(	(	PUNCT
inlawrev-20658	685	5	codified	codify	VERB
inlawrev-20658	685	6	at	at	ADP
inlawrev-20658	685	7	ind	ind	PROPN
inlawrev-20658	685	8	.	.	PUNCT
inlawrev-20658	686	1	code	code	PROPN
inlawrev-20658	686	2	§	§	PROPN
inlawrev-20658	686	3	6	6	NUM
inlawrev-20658	686	4	-	-	SYM
inlawrev-20658	686	5	6	6	NUM
inlawrev-20658	686	6	-	-	PUNCT
inlawrev-20658	686	7	14	14	NUM
inlawrev-20658	686	8	-	-	SYM
inlawrev-20658	686	9	5	5	NUM
inlawrev-20658	686	10	(	(	PUNCT
inlawrev-20658	686	11	2014	2014	NUM
inlawrev-20658	686	12	)	)	PUNCT
inlawrev-20658	686	13	)	)	PUNCT
inlawrev-20658	686	14	.	.	PUNCT
inlawrev-20658	687	1	142	142	NUM
inlawrev-20658	687	2	.	.	PUNCT
inlawrev-20658	688	1	i	i	PRON
inlawrev-20658	688	2	d.	d.	PROPN
inlawrev-20658	688	3	§	§	PROPN
inlawrev-20658	688	4	9	9	NUM
inlawrev-20658	688	5	,	,	PUNCT
inlawrev-20658	688	6	2014	2014	NUM
inlawrev-20658	688	7	ind	ind	NOUN
inlawrev-20658	688	8	.	.	PUNCT
inlawrev-20658	689	1	acts	act	VERB
inlawrev-20658	689	2	at	at	ADP
inlawrev-20658	689	3	2548	2548	NUM
inlawrev-20658	689	4	(	(	PUNCT
inlawrev-20658	689	5	codified	codify	VERB
inlawrev-20658	689	6	at	at	ADP
inlawrev-20658	689	7	ind	ind	PROPN
inlawrev-20658	689	8	.	.	PUNCT
inlawrev-20658	690	1	code	code	PROPN
inlawrev-20658	690	2	§	§	PROPN
inlawrev-20658	690	3	6	6	NUM
inlawrev-20658	690	4	-	-	SYM
inlawrev-20658	690	5	6	6	NUM
inlawrev-20658	690	6	-	-	PUNCT
inlawrev-20658	690	7	14	14	NUM
inlawrev-20658	690	8	-	-	PUNCT
inlawrev-20658	690	9	5(b	5(b	NUM
inlawrev-20658	690	10	)	)	PUNCT
inlawrev-20658	690	11	(	(	PUNCT
inlawrev-20658	690	12	2014	2014	NUM
inlawrev-20658	690	13	)	)	PUNCT
inlawrev-20658	690	14	)	)	PUNCT
inlawrev-20658	690	15	.	.	PUNCT
inlawrev-20658	691	1	143	143	X
inlawrev-20658	691	2	.	.	PUNCT
inlawrev-20658	692	1	i	i	PRON
inlawrev-20658	692	2	d.	d.	PROPN
inlawrev-20658	692	3	§	§	PROPN
inlawrev-20658	692	4	§	§	PROPN
inlawrev-20658	692	5	7	7	NUM
inlawrev-20658	692	6	-	-	SYM
inlawrev-20658	692	7	8	8	NUM
inlawrev-20658	692	8	,	,	PUNCT
inlawrev-20658	692	9	2014	2014	NUM
inlawrev-20658	692	10	ind	ind	NOUN
inlawrev-20658	692	11	.	.	PUNCT
inlawrev-20658	693	1	acts	act	VERB
inlawrev-20658	693	2	at	at	ADP
inlawrev-20658	693	3	2546	2546	NUM
inlawrev-20658	693	4	-	-	SYM
inlawrev-20658	693	5	47	47	NUM
inlawrev-20658	693	6	(	(	PUNCT
inlawrev-20658	693	7	amending	amend	VERB
inlawrev-20658	693	8	ind	ind	NOUN
inlawrev-20658	693	9	.	.	PUNCT
inlawrev-20658	694	1	code	code	PROPN
inlawrev-20658	694	2	§	§	PROPN
inlawrev-20658	694	3	§	§	PROPN
inlawrev-20658	694	4	6	6	NUM
inlawrev-20658	694	5	-	-	SYM
inlawrev-20658	694	6	6	6	NUM
inlawrev-20658	694	7	-	-	PUNCT
inlawrev-20658	694	8	12	12	NUM
inlawrev-20658	694	9	-	-	SYM
inlawrev-20658	694	10	5	5	NUM
inlawrev-20658	694	11	,	,	PUNCT
inlawrev-20658	694	12	-6	-6	PROPN
inlawrev-20658	694	13	(	(	PUNCT
inlawrev-20658	694	14	2014	2014	NUM
inlawrev-20658	694	15	)	)	PUNCT
inlawrev-20658	694	16	)	)	PUNCT
inlawrev-20658	694	17	;	;	PUNCT
inlawrev-20658	694	18	see	see	VERB
inlawrev-20658	694	19	also	also	ADV
inlawrev-20658	694	20	jegen	jegen	PROPN
inlawrev-20658	694	21	et	et	PROPN
inlawrev-20658	694	22	al	al	PROPN
inlawrev-20658	694	23	.	.	PROPN
inlawrev-20658	694	24	,	,	PUNCT
inlawrev-20658	694	25	supra	supra	PROPN
inlawrev-20658	694	26	note	note	PROPN
inlawrev-20658	694	27	61	61	NUM
inlawrev-20658	694	28	,	,	PUNCT
inlawrev-20658	694	29	at	at	ADP
inlawrev-20658	694	30	1189	1189	NUM
inlawrev-20658	694	31	(	(	PUNCT
inlawrev-20658	694	32	discussing	discuss	VERB
inlawrev-20658	694	33	the	the	DET
inlawrev-20658	694	34	road	road	NOUN
inlawrev-20658	694	35	tax	tax	NOUN
inlawrev-20658	694	36	credit	credit	NOUN
inlawrev-20658	694	37	’s	’s	PART
inlawrev-20658	694	38	creation	creation	NOUN
inlawrev-20658	694	39	in	in	ADP
inlawrev-20658	694	40	2013	2013	NUM
inlawrev-20658	694	41	)	)	PUNCT
inlawrev-20658	694	42	.	.	PUNCT
inlawrev-20658	695	1	144	144	NUM
inlawrev-20658	695	2	.	.	PUNCT
inlawrev-20658	696	1	pub	pub	NOUN
inlawrev-20658	696	2	.	.	PUNCT
inlawrev-20658	697	1	l.	l.	PROPN
inlawrev-20658	697	2	no	no	INTJ
inlawrev-20658	697	3	.	.	PUNCT
inlawrev-20658	698	1	221	221	NUM
inlawrev-20658	698	2	-	-	SYM
inlawrev-20658	698	3	2014	2014	NUM
inlawrev-20658	698	4	,	,	PUNCT
inlawrev-20658	698	5	§	§	PROPN
inlawrev-20658	698	6	5	5	NUM
inlawrev-20658	698	7	,	,	PUNCT
inlawrev-20658	698	8	2014	2014	NUM
inlawrev-20658	698	9	ind	ind	NOUN
inlawrev-20658	698	10	.	.	PUNCT
inlawrev-20658	699	1	acts	act	VERB
inlawrev-20658	699	2	2862	2862	NUM
inlawrev-20658	699	3	,	,	PUNCT
inlawrev-20658	699	4	2863	2863	NUM
inlawrev-20658	699	5	-	-	SYM
inlawrev-20658	699	6	64	64	NUM
inlawrev-20658	699	7	(	(	PUNCT
inlawrev-20658	699	8	codified	codify	VERB
inlawrev-20658	699	9	at	at	ADP
inlawrev-20658	699	10	ind	ind	PROPN
inlawrev-20658	699	11	.	.	PUNCT
inlawrev-20658	700	1	code	code	PROPN
inlawrev-20658	700	2	§	§	PROPN
inlawrev-20658	700	3	6	6	NUM
inlawrev-20658	700	4	-	-	SYM
inlawrev-20658	700	5	6	6	NUM
inlawrev-20658	700	6	-	-	NUM
inlawrev-20658	700	7	55.6	55.6	NUM
inlawrev-20658	700	8	(	(	PUNCT
inlawrev-20658	700	9	2014	2014	NUM
inlawrev-20658	700	10	)	)	PUNCT
inlawrev-20658	700	11	)	)	PUNCT
inlawrev-20658	700	12	.	.	PUNCT
inlawrev-20658	701	1	in	in	ADP
inlawrev-20658	701	2	addition	addition	NOUN
inlawrev-20658	701	3	,	,	PUNCT
inlawrev-20658	701	4	counties	county	NOUN
inlawrev-20658	701	5	may	may	AUX
inlawrev-20658	701	6	still	still	ADV
inlawrev-20658	701	7	impose	impose	VERB
inlawrev-20658	701	8	a	a	DET
inlawrev-20658	701	9	license	license	NOUN
inlawrev-20658	701	10	excise	excise	NOUN
inlawrev-20658	701	11	surtax	surtax	NOUN
inlawrev-20658	701	12	on	on	ADP
inlawrev-20658	701	13	motor	motor	NOUN
inlawrev-20658	701	14	driven	drive	VERB
inlawrev-20658	701	15	cycles	cycle	NOUN
inlawrev-20658	701	16	.	.	PUNCT
inlawrev-20658	702	1	see	see	VERB
inlawrev-20658	702	2	supra	supra	PROPN
inlawrev-20658	702	3	note	note	PROPN
inlawrev-20658	702	4	115	115	NUM
inlawrev-20658	702	5	.	.	PUNCT
inlawrev-20658	703	1	145	145	NUM
inlawrev-20658	703	2	.	.	PUNCT
inlawrev-20658	704	1	pub	pub	NOUN
inlawrev-20658	704	2	.	.	PUNCT
inlawrev-20658	705	1	l.	l.	PROPN
inlawrev-20658	705	2	no	no	INTJ
inlawrev-20658	705	3	.	.	PROPN
inlawrev-20658	706	1	219	219	NUM
inlawrev-20658	706	2	-	-	SYM
inlawrev-20658	706	3	2014	2014	NUM
inlawrev-20658	706	4	,	,	PUNCT
inlawrev-20658	706	5	§	§	PROPN
inlawrev-20658	706	6	3	3	NUM
inlawrev-20658	706	7	,	,	PUNCT
inlawrev-20658	706	8	2014	2014	NUM
inlawrev-20658	706	9	ind	ind	NOUN
inlawrev-20658	706	10	.	.	PUNCT
inlawrev-20658	707	1	acts	act	VERB
inlawrev-20658	707	2	2817	2817	NUM
inlawrev-20658	707	3	,	,	PUNCT
inlawrev-20658	707	4	2818	2818	NUM
inlawrev-20658	707	5	(	(	PUNCT
inlawrev-20658	707	6	amending	amend	VERB
inlawrev-20658	707	7	ind	ind	NOUN
inlawrev-20658	707	8	.	.	PUNCT
inlawrev-20658	708	1	code	code	PROPN
inlawrev-20658	708	2	§	§	PROPN
inlawrev-20658	708	3	6	6	NUM
inlawrev-20658	708	4	-	-	SYM
inlawrev-20658	708	5	6	6	NUM
inlawrev-20658	708	6	-	-	PUNCT
inlawrev-20658	708	7	11	11	NUM
inlawrev-20658	708	8	-	-	SYM
inlawrev-20658	708	9	9	9	NUM
inlawrev-20658	708	10	(	(	PUNCT
inlawrev-20658	708	11	2014	2014	NUM
inlawrev-20658	708	12	)	)	PUNCT
inlawrev-20658	708	13	)	)	PUNCT
inlawrev-20658	708	14	.	.	PUNCT
inlawrev-20658	709	1	146	146	NUM
inlawrev-20658	709	2	.	.	PUNCT
inlawrev-20658	710	1	i	i	PRON
inlawrev-20658	710	2	d.	d.	PROPN
inlawrev-20658	710	3	§	§	PROPN
inlawrev-20658	710	4	4	4	NUM
inlawrev-20658	710	5	,	,	PUNCT
inlawrev-20658	710	6	2014	2014	NUM
inlawrev-20658	710	7	ind	ind	NOUN
inlawrev-20658	710	8	.	.	PUNCT
inlawrev-20658	711	1	acts	act	VERB
inlawrev-20658	711	2	at	at	ADP
inlawrev-20658	711	3	2818	2818	NUM
inlawrev-20658	711	4	-	-	SYM
inlawrev-20658	711	5	19	19	NUM
inlawrev-20658	711	6	(	(	PUNCT
inlawrev-20658	711	7	amending	amend	VERB
inlawrev-20658	711	8	ind	ind	NOUN
inlawrev-20658	711	9	.	.	PUNCT
inlawrev-20658	712	1	code	code	PROPN
inlawrev-20658	712	2	§	§	PROPN
inlawrev-20658	712	3	6	6	NUM
inlawrev-20658	712	4	-	-	SYM
inlawrev-20658	712	5	6	6	NUM
inlawrev-20658	712	6	-	-	PUNCT
inlawrev-20658	712	7	11	11	NUM
inlawrev-20658	712	8	-	-	SYM
inlawrev-20658	712	9	14	14	NUM
inlawrev-20658	712	10	(	(	PUNCT
inlawrev-20658	712	11	2014	2014	NUM
inlawrev-20658	712	12	)	)	PUNCT
inlawrev-20658	712	13	)	)	PUNCT
inlawrev-20658	712	14	.	.	PUNCT
inlawrev-20658	713	1	147	147	NUM
inlawrev-20658	713	2	.	.	PUNCT
inlawrev-20658	714	1	pub	pub	NOUN
inlawrev-20658	714	2	.	.	PUNCT
inlawrev-20658	715	1	l.	l.	PROPN
inlawrev-20658	715	2	no	no	INTJ
inlawrev-20658	715	3	.	.	PROPN
inlawrev-20658	716	1	220	220	NUM
inlawrev-20658	716	2	-	-	SYM
inlawrev-20658	716	3	2014	2014	NUM
inlawrev-20658	716	4	,	,	PUNCT
inlawrev-20658	716	5	§	§	PROPN
inlawrev-20658	716	6	1	1	NUM
inlawrev-20658	716	7	,	,	PUNCT
inlawrev-20658	716	8	2014	2014	NUM
inlawrev-20658	716	9	ind	ind	NOUN
inlawrev-20658	716	10	.	.	PUNCT
inlawrev-20658	717	1	acts	act	VERB
inlawrev-20658	717	2	2841	2841	NUM
inlawrev-20658	717	3	,	,	PUNCT
inlawrev-20658	717	4	2841	2841	NUM
inlawrev-20658	717	5	(	(	PUNCT
inlawrev-20658	717	6	repealing	repeal	VERB
inlawrev-20658	717	7	ind	ind	NOUN
inlawrev-20658	717	8	.	.	PUNCT
inlawrev-20658	718	1	code	code	PROPN
inlawrev-20658	718	2	§	§	PROPN
inlawrev-20658	718	3	6	6	NUM
inlawrev-20658	718	4	-	-	SYM
inlawrev-20658	718	5	6	6	NUM
inlawrev-20658	718	6	-	-	NUM
inlawrev-20658	718	7	6.6	6.6	NUM
inlawrev-20658	718	8	(	(	PUNCT
inlawrev-20658	718	9	2014	2014	NUM
inlawrev-20658	718	10	)	)	PUNCT
inlawrev-20658	718	11	)	)	PUNCT
inlawrev-20658	718	12	.	.	PUNCT
inlawrev-20658	719	1	148	148	NUM
inlawrev-20658	719	2	.	.	PUNCT
inlawrev-20658	720	1	pub	pub	NOUN
inlawrev-20658	720	2	.	.	PUNCT
inlawrev-20658	721	1	l.	l.	PROPN
inlawrev-20658	721	2	no	no	INTJ
inlawrev-20658	721	3	.	.	PROPN
inlawrev-20658	722	1	166	166	NUM
inlawrev-20658	722	2	-	-	SYM
inlawrev-20658	722	3	2014	2014	NUM
inlawrev-20658	722	4	,	,	PUNCT
inlawrev-20658	722	5	§	§	PROPN
inlawrev-20658	722	6	33	33	NUM
inlawrev-20658	722	7	,	,	PUNCT
inlawrev-20658	722	8	2014	2014	NUM
inlawrev-20658	722	9	ind	ind	NOUN
inlawrev-20658	722	10	.	.	PUNCT
inlawrev-20658	723	1	acts	act	VERB
inlawrev-20658	723	2	1967	1967	NUM
inlawrev-20658	723	3	,	,	PUNCT
inlawrev-20658	723	4	1995	1995	NUM
inlawrev-20658	723	5	(	(	PUNCT
inlawrev-20658	723	6	codified	codify	VERB
inlawrev-20658	723	7	at	at	ADP
inlawrev-20658	723	8	ind	ind	PROPN
inlawrev-20658	723	9	.	.	PUNCT
inlawrev-20658	724	1	code	code	PROPN
inlawrev-20658	724	2	§	§	PROPN
inlawrev-20658	724	3	6	6	NUM
inlawrev-20658	724	4	-	-	SYM
inlawrev-20658	724	5	7	7	NUM
inlawrev-20658	724	6	-	-	SYM
inlawrev-20658	724	7	137	137	NUM
inlawrev-20658	724	8	(	(	PUNCT
inlawrev-20658	724	9	2014	2014	NUM
inlawrev-20658	724	10	)	)	PUNCT
inlawrev-20658	724	11	)	)	PUNCT
inlawrev-20658	724	12	.	.	PUNCT
inlawrev-20658	725	1	149	149	NUM
inlawrev-20658	725	2	.	.	PUNCT
inlawrev-20658	726	1	i	i	PRON
inlawrev-20658	726	2	d.	d.	PROPN
inlawrev-20658	726	3	§	§	PROPN
inlawrev-20658	726	4	34	34	NUM
inlawrev-20658	726	5	,	,	PUNCT
inlawrev-20658	726	6	2014	2014	NUM
inlawrev-20658	726	7	ind	ind	NOUN
inlawrev-20658	726	8	.	.	PUNCT
inlawrev-20658	727	1	acts	act	VERB
inlawrev-20658	727	2	at	at	ADP
inlawrev-20658	727	3	1995	1995	NUM
inlawrev-20658	727	4	-	-	SYM
inlawrev-20658	727	5	96	96	NUM
inlawrev-20658	727	6	(	(	PUNCT
inlawrev-20658	727	7	amending	amend	VERB
inlawrev-20658	727	8	ind	ind	NOUN
inlawrev-20658	727	9	.	.	PUNCT
inlawrev-20658	728	1	code	code	PROPN
inlawrev-20658	728	2	§	§	PROPN
inlawrev-20658	728	3	6	6	NUM
inlawrev-20658	728	4	-	-	SYM
inlawrev-20658	728	5	7	7	NUM
inlawrev-20658	728	6	-	-	PUNCT
inlawrev-20658	728	7	2	2	NUM
inlawrev-20658	728	8	-	-	SYM
inlawrev-20658	728	9	12	12	NUM
inlawrev-20658	728	10	(	(	PUNCT
inlawrev-20658	728	11	2014	2014	NUM
inlawrev-20658	728	12	)	)	PUNCT
inlawrev-20658	728	13	)	)	PUNCT
inlawrev-20658	728	14	.	.	PUNCT
inlawrev-20658	729	1	1472	1472	NUM
inlawrev-20658	729	2	indiana	indiana	PROPN
inlawrev-20658	729	3	law	law	PROPN
inlawrev-20658	729	4	review	review	NOUN
inlawrev-20658	729	5	[	[	X
inlawrev-20658	729	6	vol	vol	NOUN
inlawrev-20658	729	7	.	.	PUNCT
inlawrev-20658	730	1	48:1455	48:1455	NUM
inlawrev-20658	730	2	pay	pay	VERB
inlawrev-20658	730	3	penalty	penalty	NOUN
inlawrev-20658	730	4	still	still	ADV
inlawrev-20658	730	5	applies	apply	VERB
inlawrev-20658	730	6	if	if	SCONJ
inlawrev-20658	730	7	at	at	ADV
inlawrev-20658	730	8	least	least	ADV
inlawrev-20658	730	9	ninety	ninety	NUM
inlawrev-20658	730	10	percent	percent	NOUN
inlawrev-20658	730	11	of	of	ADP
inlawrev-20658	730	12	those	those	DET
inlawrev-20658	730	13	taxes	taxis	NOUN
inlawrev-20658	730	14	are	be	AUX
inlawrev-20658	730	15	not	not	PART
inlawrev-20658	730	16	paid	pay	VERB
inlawrev-20658	730	17	on	on	ADP
inlawrev-20658	730	18	time.150	time.150	PROPN
inlawrev-20658	730	19	furthermore	furthermore	ADV
inlawrev-20658	730	20	,	,	PUNCT
inlawrev-20658	730	21	a	a	DET
inlawrev-20658	730	22	taxpayer	taxpayer	NOUN
inlawrev-20658	730	23	can	can	AUX
inlawrev-20658	730	24	now	now	ADV
inlawrev-20658	730	25	receive	receive	VERB
inlawrev-20658	730	26	an	an	DET
inlawrev-20658	730	27	extension	extension	NOUN
inlawrev-20658	730	28	to	to	PART
inlawrev-20658	730	29	file	file	VERB
inlawrev-20658	730	30	an	an	DET
inlawrev-20658	730	31	adjusted	adjust	VERB
inlawrev-20658	730	32	gross	gross	ADJ
inlawrev-20658	730	33	income	income	NOUN
inlawrev-20658	730	34	tax	tax	NOUN
inlawrev-20658	730	35	return	return	NOUN
inlawrev-20658	730	36	,	,	PUNCT
inlawrev-20658	730	37	or	or	CCONJ
inlawrev-20658	730	38	financial	financial	ADJ
inlawrev-20658	730	39	institution	institution	NOUN
inlawrev-20658	730	40	tax	tax	NOUN
inlawrev-20658	730	41	return	return	NOUN
inlawrev-20658	730	42	,	,	PUNCT
inlawrev-20658	730	43	even	even	ADV
inlawrev-20658	730	44	though	though	SCONJ
inlawrev-20658	730	45	that	that	DET
inlawrev-20658	730	46	taxpayer	taxpayer	NOUN
inlawrev-20658	730	47	has	have	AUX
inlawrev-20658	730	48	not	not	PART
inlawrev-20658	730	49	requested	request	VERB
inlawrev-20658	730	50	the	the	DET
inlawrev-20658	730	51	comparable	comparable	ADJ
inlawrev-20658	730	52	federal	federal	ADJ
inlawrev-20658	730	53	filing	filing	NOUN
inlawrev-20658	730	54	extension	extension	NOUN
inlawrev-20658	730	55	from	from	ADP
inlawrev-20658	730	56	the	the	DET
inlawrev-20658	730	57	internal	internal	ADJ
inlawrev-20658	730	58	revenue	revenue	NOUN
inlawrev-20658	730	59	service.151	service.151	NOUN
inlawrev-20658	730	60	regardless	regardless	ADV
inlawrev-20658	730	61	of	of	ADP
inlawrev-20658	730	62	whether	whether	SCONJ
inlawrev-20658	730	63	a	a	DET
inlawrev-20658	730	64	federal	federal	ADJ
inlawrev-20658	730	65	extension	extension	NOUN
inlawrev-20658	730	66	was	be	AUX
inlawrev-20658	730	67	granted	grant	VERB
inlawrev-20658	730	68	,	,	PUNCT
inlawrev-20658	730	69	the	the	DET
inlawrev-20658	730	70	indiana	indiana	PROPN
inlawrev-20658	730	71	filing	filing	NOUN
inlawrev-20658	730	72	extension	extension	NOUN
inlawrev-20658	730	73	continues	continue	VERB
inlawrev-20658	730	74	for	for	ADP
inlawrev-20658	730	75	thirty	thirty	NUM
inlawrev-20658	730	76	days	day	NOUN
inlawrev-20658	730	77	beyond	beyond	ADP
inlawrev-20658	730	78	the	the	DET
inlawrev-20658	730	79	end	end	NOUN
inlawrev-20658	730	80	of	of	ADP
inlawrev-20658	730	81	the	the	DET
inlawrev-20658	730	82	potentially	potentially	ADV
inlawrev-20658	730	83	applicable	applicable	ADJ
inlawrev-20658	730	84	federal	federal	ADJ
inlawrev-20658	730	85	extension.152	extension.152	NOUN
inlawrev-20658	730	86	in	in	ADP
inlawrev-20658	730	87	other	other	ADJ
inlawrev-20658	730	88	administrative	administrative	ADJ
inlawrev-20658	730	89	matters	matter	NOUN
inlawrev-20658	730	90	,	,	PUNCT
inlawrev-20658	730	91	the	the	DET
inlawrev-20658	730	92	ga	ga	PROPN
inlawrev-20658	730	93	(	(	PUNCT
inlawrev-20658	730	94	1	1	NUM
inlawrev-20658	730	95	)	)	PUNCT
inlawrev-20658	730	96	clarified	clarify	VERB
inlawrev-20658	730	97	that	that	SCONJ
inlawrev-20658	730	98	the	the	DET
inlawrev-20658	730	99	interest	interest	NOUN
inlawrev-20658	730	100	rate	rate	NOUN
inlawrev-20658	730	101	applied	apply	VERB
inlawrev-20658	730	102	to	to	ADP
inlawrev-20658	730	103	taxpayer	taxpayer	NOUN
inlawrev-20658	730	104	underpayments	underpayment	NOUN
inlawrev-20658	730	105	and	and	CCONJ
inlawrev-20658	730	106	deficiencies	deficiency	NOUN
inlawrev-20658	730	107	is	be	AUX
inlawrev-20658	730	108	pegged	peg	VERB
inlawrev-20658	730	109	to	to	ADP
inlawrev-20658	730	110	the	the	DET
inlawrev-20658	730	111	average	average	ADJ
inlawrev-20658	730	112	investment	investment	NOUN
inlawrev-20658	730	113	yield	yield	NOUN
inlawrev-20658	730	114	on	on	ADP
inlawrev-20658	730	115	state	state	PROPN
inlawrev-20658	730	116	general	general	ADJ
inlawrev-20658	730	117	fund	fund	NOUN
inlawrev-20658	730	118	money	money	NOUN
inlawrev-20658	730	119	for	for	ADP
inlawrev-20658	730	120	the	the	DET
inlawrev-20658	730	121	state	state	NOUN
inlawrev-20658	730	122	’s	’s	PART
inlawrev-20658	730	123	previous	previous	ADJ
inlawrev-20658	730	124	fiscal	fiscal	ADJ
inlawrev-20658	730	125	year;153	year;153	NOUN
inlawrev-20658	730	126	(	(	PUNCT
inlawrev-20658	730	127	2	2	NUM
inlawrev-20658	730	128	)	)	PUNCT
inlawrev-20658	730	129	relieved	relieve	VERB
inlawrev-20658	730	130	the	the	DET
inlawrev-20658	730	131	dor	dor	NOUN
inlawrev-20658	730	132	of	of	ADP
inlawrev-20658	730	133	its	its	PRON
inlawrev-20658	730	134	obligation	obligation	NOUN
inlawrev-20658	730	135	to	to	PART
inlawrev-20658	730	136	include	include	VERB
inlawrev-20658	730	137	a	a	DET
inlawrev-20658	730	138	voter	voter	NOUN
inlawrev-20658	730	139	registration	registration	NOUN
inlawrev-20658	730	140	form	form	NOUN
inlawrev-20658	730	141	in	in	ADP
inlawrev-20658	730	142	each	each	DET
inlawrev-20658	730	143	state	state	NOUN
inlawrev-20658	730	144	adjusted	adjust	VERB
inlawrev-20658	730	145	gross	gross	ADJ
inlawrev-20658	730	146	income	income	NOUN
inlawrev-20658	730	147	tax	tax	NOUN
inlawrev-20658	730	148	booklet	booklet	NOUN
inlawrev-20658	730	149	that	that	PRON
inlawrev-20658	730	150	it	it	PRON
inlawrev-20658	730	151	mails	mail	VERB
inlawrev-20658	730	152	to	to	ADP
inlawrev-20658	730	153	a	a	DET
inlawrev-20658	730	154	taxpayer	taxpayer	NOUN
inlawrev-20658	730	155	with	with	ADP
inlawrev-20658	730	156	an	an	DET
inlawrev-20658	730	157	indiana	indiana	NOUN
inlawrev-20658	730	158	address;154	address;154	PROPN
inlawrev-20658	730	159	(	(	PUNCT
inlawrev-20658	730	160	3	3	X
inlawrev-20658	730	161	)	)	PUNCT
inlawrev-20658	730	162	required	require	VERB
inlawrev-20658	730	163	the	the	DET
inlawrev-20658	730	164	dor	dor	NOUN
inlawrev-20658	730	165	,	,	PUNCT
inlawrev-20658	730	166	the	the	DET
inlawrev-20658	730	167	indiana	indiana	PROPN
inlawrev-20658	730	168	secretary	secretary	PROPN
inlawrev-20658	730	169	of	of	ADP
inlawrev-20658	730	170	state	state	NOUN
inlawrev-20658	730	171	,	,	PUNCT
inlawrev-20658	730	172	and	and	CCONJ
inlawrev-20658	730	173	the	the	DET
inlawrev-20658	730	174	indiana	indiana	PROPN
inlawrev-20658	730	175	department	department	PROPN
inlawrev-20658	730	176	of	of	ADP
inlawrev-20658	730	177	workforce	workforce	PROPN
inlawrev-20658	730	178	development	development	PROPN
inlawrev-20658	730	179	to	to	PART
inlawrev-20658	730	180	create	create	VERB
inlawrev-20658	730	181	an	an	DET
inlawrev-20658	730	182	internet	internet	NOUN
inlawrev-20658	730	183	web	web	NOUN
inlawrev-20658	730	184	site	site	NOUN
inlawrev-20658	730	185	that	that	PRON
inlawrev-20658	730	186	provides	provide	VERB
inlawrev-20658	730	187	a	a	DET
inlawrev-20658	730	188	single	single	ADJ
inlawrev-20658	730	189	point	point	NOUN
inlawrev-20658	730	190	of	of	ADP
inlawrev-20658	730	191	contact	contact	NOUN
inlawrev-20658	730	192	for	for	ADP
inlawrev-20658	730	193	a	a	DET
inlawrev-20658	730	194	person	person	NOUN
inlawrev-20658	730	195	wanting	want	VERB
inlawrev-20658	730	196	to	to	PART
inlawrev-20658	730	197	satisfy	satisfy	VERB
inlawrev-20658	730	198	the	the	DET
inlawrev-20658	730	199	requirements	requirement	NOUN
inlawrev-20658	730	200	for	for	ADP
inlawrev-20658	730	201	transacting	transact	VERB
inlawrev-20658	730	202	business	business	NOUN
inlawrev-20658	730	203	in	in	ADP
inlawrev-20658	730	204	the	the	DET
inlawrev-20658	730	205	state	state	NOUN
inlawrev-20658	730	206	and	and	CCONJ
inlawrev-20658	730	207	that	that	SCONJ
inlawrev-20658	730	208	shares	share	VERB
inlawrev-20658	730	209	information	information	NOUN
inlawrev-20658	730	210	among	among	ADP
inlawrev-20658	730	211	those	those	DET
inlawrev-20658	730	212	three	three	NUM
inlawrev-20658	730	213	agencies;155	agencies;155	ADP
inlawrev-20658	730	214	and	and	CCONJ
inlawrev-20658	730	215	(	(	PUNCT
inlawrev-20658	730	216	4	4	NUM
inlawrev-20658	730	217	)	)	PUNCT
inlawrev-20658	730	218	permitted	permit	VERB
inlawrev-20658	730	219	the	the	DET
inlawrev-20658	730	220	dor	dor	PROPN
inlawrev-20658	730	221	to	to	PART
inlawrev-20658	730	222	deny	deny	VERB
inlawrev-20658	730	223	or	or	CCONJ
inlawrev-20658	730	224	suspend	suspend	VERB
inlawrev-20658	730	225	oversize	oversize	ADJ
inlawrev-20658	730	226	or	or	CCONJ
inlawrev-20658	730	227	overweight	overweight	ADJ
inlawrev-20658	730	228	vehicle	vehicle	NOUN
inlawrev-20658	730	229	permits	permit	NOUN
inlawrev-20658	730	230	when	when	SCONJ
inlawrev-20658	730	231	the	the	DET
inlawrev-20658	730	232	applicant	applicant	NOUN
inlawrev-20658	730	233	or	or	CCONJ
inlawrev-20658	730	234	holder	holder	NOUN
inlawrev-20658	730	235	“	"	PUNCT
inlawrev-20658	730	236	is	be	AUX
inlawrev-20658	730	237	delinquent	delinquent	ADJ
inlawrev-20658	730	238	in	in	ADP
inlawrev-20658	730	239	paying	pay	VERB
inlawrev-20658	730	240	escort	escort	NOUN
inlawrev-20658	730	241	fees	fee	NOUN
inlawrev-20658	730	242	to	to	ADP
inlawrev-20658	730	243	the	the	DET
inlawrev-20658	730	244	state	state	NOUN
inlawrev-20658	730	245	police	police	NOUN
inlawrev-20658	730	246	department	department	NOUN
inlawrev-20658	730	247	.	.	PUNCT
inlawrev-20658	731	1	”156	”156	PROPN
inlawrev-20658	731	2	ii	ii	PROPN
inlawrev-20658	731	3	.	.	PUNCT
inlawrev-20658	732	1	indiana	indiana	PROPN
inlawrev-20658	732	2	tax	tax	PROPN
inlawrev-20658	732	3	court	court	NOUN
inlawrev-20658	732	4	decisions	decision	VERB
inlawrev-20658	732	5	the	the	DET
inlawrev-20658	732	6	indiana	indiana	PROPN
inlawrev-20658	732	7	tax	tax	PROPN
inlawrev-20658	732	8	court	court	NOUN
inlawrev-20658	732	9	issued	issue	VERB
inlawrev-20658	732	10	a	a	DET
inlawrev-20658	732	11	variety	variety	NOUN
inlawrev-20658	732	12	of	of	ADP
inlawrev-20658	732	13	opinions	opinion	NOUN
inlawrev-20658	732	14	and	and	CCONJ
inlawrev-20658	732	15	decisions	decision	NOUN
inlawrev-20658	732	16	from	from	ADP
inlawrev-20658	732	17	january	january	PROPN
inlawrev-20658	732	18	23	23	NUM
inlawrev-20658	732	19	,	,	PUNCT
inlawrev-20658	732	20	2014	2014	NUM
inlawrev-20658	732	21	to	to	ADP
inlawrev-20658	732	22	december	december	PROPN
inlawrev-20658	732	23	31	31	NUM
inlawrev-20658	732	24	,	,	PUNCT
inlawrev-20658	732	25	2014	2014	NUM
inlawrev-20658	732	26	.	.	PUNCT
inlawrev-20658	733	1	specifically	specifically	ADV
inlawrev-20658	733	2	,	,	PUNCT
inlawrev-20658	733	3	the	the	DET
inlawrev-20658	733	4	indiana	indiana	PROPN
inlawrev-20658	733	5	tax	tax	PROPN
inlawrev-20658	733	6	court	court	NOUN
inlawrev-20658	733	7	issued	issue	VERB
inlawrev-20658	733	8	twenty	twenty	NUM
inlawrev-20658	733	9	-	-	PUNCT
inlawrev-20658	733	10	eight	eight	NUM
inlawrev-20658	733	11	published	publish	VERB
inlawrev-20658	733	12	opinions	opinion	NOUN
inlawrev-20658	733	13	and	and	CCONJ
inlawrev-20658	733	14	decisions	decision	NOUN
inlawrev-20658	733	15	:	:	PUNCT
inlawrev-20658	733	16	twelve	twelve	NUM
inlawrev-20658	733	17	of	of	ADP
inlawrev-20658	733	18	which	which	DET
inlawrev-20658	733	19	concern	concern	NOUN
inlawrev-20658	733	20	the	the	DET
inlawrev-20658	733	21	indiana	indiana	PROPN
inlawrev-20658	733	22	real	real	ADJ
inlawrev-20658	733	23	property	property	NOUN
inlawrev-20658	733	24	tax	tax	NOUN
inlawrev-20658	733	25	,	,	PUNCT
inlawrev-20658	733	26	six	six	NUM
inlawrev-20658	733	27	of	of	ADP
inlawrev-20658	733	28	which	which	DET
inlawrev-20658	733	29	concern	concern	NOUN
inlawrev-20658	733	30	the	the	DET
inlawrev-20658	733	31	indiana	indiana	PROPN
inlawrev-20658	733	32	local	local	ADJ
inlawrev-20658	733	33	tax	tax	NOUN
inlawrev-20658	733	34	,	,	PUNCT
inlawrev-20658	733	35	five	five	NUM
inlawrev-20658	733	36	of	of	ADP
inlawrev-20658	733	37	which	which	DET
inlawrev-20658	733	38	concern	concern	NOUN
inlawrev-20658	733	39	the	the	DET
inlawrev-20658	733	40	indiana	indiana	PROPN
inlawrev-20658	733	41	sales	sale	NOUN
inlawrev-20658	733	42	and	and	CCONJ
inlawrev-20658	733	43	use	use	VERB
inlawrev-20658	733	44	tax	tax	NOUN
inlawrev-20658	733	45	,	,	PUNCT
inlawrev-20658	733	46	one	one	NUM
inlawrev-20658	733	47	of	of	ADP
inlawrev-20658	733	48	which	which	PRON
inlawrev-20658	733	49	concerns	concern	VERB
inlawrev-20658	733	50	the	the	DET
inlawrev-20658	733	51	indiana	indiana	PROPN
inlawrev-20658	733	52	corporate	corporate	ADJ
inlawrev-20658	733	53	income	income	NOUN
inlawrev-20658	733	54	tax	tax	NOUN
inlawrev-20658	733	55	and	and	CCONJ
inlawrev-20658	733	56	four	four	NUM
inlawrev-20658	733	57	of	of	ADP
inlawrev-20658	733	58	which	which	PRON
inlawrev-20658	733	59	concern	concern	NOUN
inlawrev-20658	733	60	indiana	indiana	PROPN
inlawrev-20658	733	61	tax	tax	NOUN
inlawrev-20658	733	62	procedure	procedure	NOUN
inlawrev-20658	733	63	.	.	PUNCT
inlawrev-20658	734	1	summaries	summary	NOUN
inlawrev-20658	734	2	of	of	ADP
inlawrev-20658	734	3	each	each	PRON
inlawrev-20658	734	4	of	of	ADP
inlawrev-20658	734	5	these	these	DET
inlawrev-20658	734	6	opinions	opinion	NOUN
inlawrev-20658	734	7	and	and	CCONJ
inlawrev-20658	734	8	decisions	decision	NOUN
inlawrev-20658	734	9	are	be	AUX
inlawrev-20658	734	10	stated	state	VERB
inlawrev-20658	734	11	below	below	ADV
inlawrev-20658	734	12	.	.	PUNCT
inlawrev-20658	735	1	a.	a.	NOUN
inlawrev-20658	735	2	real	real	ADJ
inlawrev-20658	735	3	property	property	NOUN
inlawrev-20658	735	4	tax	tax	NOUN
inlawrev-20658	735	5	1	1	NUM
inlawrev-20658	735	6	.	.	PUNCT
inlawrev-20658	736	1	thorsness	thorsness	NOUN
inlawrev-20658	736	2	,	,	PUNCT
inlawrev-20658	736	3	v.	v.	PROPN
inlawrev-20658	736	4	porter	porter	PROPN
inlawrev-20658	736	5	county	county	PROPN
inlawrev-20658	736	6	assessor.157	assessor.157	PROPN
inlawrev-20658	736	7	—	—	PUNCT
inlawrev-20658	736	8	william	william	PROPN
inlawrev-20658	736	9	w.	w.	PROPN
inlawrev-20658	736	10	thorsness	thorsness	PROPN
inlawrev-20658	736	11	150	150	NUM
inlawrev-20658	736	12	.	.	PUNCT
inlawrev-20658	737	1	pub	pub	NOUN
inlawrev-20658	737	2	.	.	PUNCT
inlawrev-20658	738	1	l.	l.	PROPN
inlawrev-20658	738	2	no	no	INTJ
inlawrev-20658	738	3	.	.	PROPN
inlawrev-20658	739	1	190	190	NUM
inlawrev-20658	739	2	-	-	SYM
inlawrev-20658	739	3	2014	2014	NUM
inlawrev-20658	739	4	,	,	PUNCT
inlawrev-20658	739	5	§	§	PROPN
inlawrev-20658	739	6	26	26	NUM
inlawrev-20658	739	7	,	,	PUNCT
inlawrev-20658	739	8	2014	2014	NUM
inlawrev-20658	739	9	ind	ind	NOUN
inlawrev-20658	739	10	.	.	PUNCT
inlawrev-20658	740	1	acts	act	VERB
inlawrev-20658	740	2	2402	2402	NUM
inlawrev-20658	740	3	,	,	PUNCT
inlawrev-20658	740	4	2417	2417	NUM
inlawrev-20658	740	5	-	-	SYM
inlawrev-20658	740	6	19	19	NUM
inlawrev-20658	740	7	(	(	PUNCT
inlawrev-20658	740	8	amending	amend	VERB
inlawrev-20658	740	9	ind	ind	NOUN
inlawrev-20658	740	10	.	.	PUNCT
inlawrev-20658	741	1	code	code	PROPN
inlawrev-20658	741	2	§	§	PROPN
inlawrev-20658	741	3	6	6	NUM
inlawrev-20658	741	4	-	-	SYM
inlawrev-20658	741	5	8.16	8.16	NUM
inlawrev-20658	741	6	-	-	SYM
inlawrev-20658	741	7	1	1	NUM
inlawrev-20658	741	8	(	(	PUNCT
inlawrev-20658	741	9	2014	2014	NUM
inlawrev-20658	741	10	)	)	PUNCT
inlawrev-20658	741	11	)	)	PUNCT
inlawrev-20658	741	12	.	.	PUNCT
inlawrev-20658	742	1	151	151	NUM
inlawrev-20658	742	2	.	.	PUNCT
inlawrev-20658	743	1	i	i	PRON
inlawrev-20658	743	2	d.	d.	PROPN
inlawrev-20658	743	3	152	152	NUM
inlawrev-20658	743	4	.	.	PUNCT
inlawrev-20658	744	1	i	i	PRON
inlawrev-20658	744	2	d.	d.	PROPN
inlawrev-20658	744	3	153	153	NUM
inlawrev-20658	744	4	.	.	PUNCT
inlawrev-20658	745	1	pub	pub	NOUN
inlawrev-20658	745	2	.	.	PUNCT
inlawrev-20658	746	1	l.	l.	PROPN
inlawrev-20658	746	2	no	no	INTJ
inlawrev-20658	746	3	.	.	PROPN
inlawrev-20658	747	1	113	113	NUM
inlawrev-20658	747	2	-	-	SYM
inlawrev-20658	747	3	2014	2014	NUM
inlawrev-20658	747	4	,	,	PUNCT
inlawrev-20658	747	5	§	§	PROPN
inlawrev-20658	747	6	13	13	NUM
inlawrev-20658	747	7	,	,	PUNCT
inlawrev-20658	747	8	2014	2014	NUM
inlawrev-20658	747	9	ind	ind	NOUN
inlawrev-20658	747	10	.	.	PUNCT
inlawrev-20658	748	1	acts	act	VERB
inlawrev-20658	748	2	1299	1299	NUM
inlawrev-20658	748	3	,	,	PUNCT
inlawrev-20658	748	4	1306	1306	NUM
inlawrev-20658	748	5	-	-	SYM
inlawrev-20658	748	6	07	07	NUM
inlawrev-20658	748	7	(	(	PUNCT
inlawrev-20658	748	8	amending	amend	VERB
inlawrev-20658	748	9	ind	ind	NOUN
inlawrev-20658	748	10	.	.	PUNCT
inlawrev-20658	749	1	code	code	PROPN
inlawrev-20658	749	2	§	§	PROPN
inlawrev-20658	749	3	6	6	NUM
inlawrev-20658	749	4	-	-	SYM
inlawrev-20658	749	5	8.110	8.110	NUM
inlawrev-20658	749	6	-	-	SYM
inlawrev-20658	749	7	1	1	NUM
inlawrev-20658	749	8	(	(	PUNCT
inlawrev-20658	749	9	2014	2014	NUM
inlawrev-20658	749	10	)	)	PUNCT
inlawrev-20658	749	11	)	)	PUNCT
inlawrev-20658	749	12	.	.	PUNCT
inlawrev-20658	750	1	154	154	NUM
inlawrev-20658	750	2	.	.	PUNCT
inlawrev-20658	751	1	pub	pub	NOUN
inlawrev-20658	751	2	.	.	PUNCT
inlawrev-20658	752	1	l.	l.	PROPN
inlawrev-20658	752	2	no	no	INTJ
inlawrev-20658	752	3	.	.	PROPN
inlawrev-20658	753	1	64	64	NUM
inlawrev-20658	753	2	-	-	SYM
inlawrev-20658	753	3	2014	2014	NUM
inlawrev-20658	753	4	,	,	PUNCT
inlawrev-20658	753	5	§	§	PROPN
inlawrev-20658	753	6	73	73	NUM
inlawrev-20658	753	7	,	,	PUNCT
inlawrev-20658	753	8	2014	2014	NUM
inlawrev-20658	753	9	ind	ind	NOUN
inlawrev-20658	753	10	.	.	PUNCT
inlawrev-20658	754	1	acts	act	VERB
inlawrev-20658	754	2	668	668	NUM
inlawrev-20658	754	3	,	,	PUNCT
inlawrev-20658	754	4	727	727	NUM
inlawrev-20658	754	5	(	(	PUNCT
inlawrev-20658	754	6	repealing	repeal	VERB
inlawrev-20658	754	7	ind	ind	NOUN
inlawrev-20658	754	8	.	.	PUNCT
inlawrev-20658	755	1	code	code	PROPN
inlawrev-20658	755	2	§	§	PROPN
inlawrev-20658	755	3	6	6	NUM
inlawrev-20658	755	4	-	-	SYM
inlawrev-20658	755	5	8.1	8.1	NUM
inlawrev-20658	755	6	-	-	PUNCT
inlawrev-20658	755	7	3	3	NUM
inlawrev-20658	755	8	-	-	SYM
inlawrev-20658	755	9	19	19	NUM
inlawrev-20658	755	10	(	(	PUNCT
inlawrev-20658	755	11	2014	2014	NUM
inlawrev-20658	755	12	)	)	PUNCT
inlawrev-20658	755	13	)	)	PUNCT
inlawrev-20658	755	14	.	.	PUNCT
inlawrev-20658	756	1	155	155	NUM
inlawrev-20658	756	2	.	.	PUNCT
inlawrev-20658	757	1	pub	pub	NOUN
inlawrev-20658	757	2	.	.	PUNCT
inlawrev-20658	758	1	l.	l.	PROPN
inlawrev-20658	758	2	no	no	INTJ
inlawrev-20658	758	3	.	.	PROPN
inlawrev-20658	759	1	146	146	NUM
inlawrev-20658	759	2	-	-	SYM
inlawrev-20658	759	3	2014	2014	NUM
inlawrev-20658	759	4	,	,	PUNCT
inlawrev-20658	759	5	§	§	PROPN
inlawrev-20658	759	6	2	2	NUM
inlawrev-20658	759	7	,	,	PUNCT
inlawrev-20658	759	8	2014	2014	NUM
inlawrev-20658	759	9	ind	ind	NOUN
inlawrev-20658	759	10	.	.	PUNCT
inlawrev-20658	760	1	acts	act	VERB
inlawrev-20658	760	2	1702	1702	NUM
inlawrev-20658	760	3	,	,	PUNCT
inlawrev-20658	760	4	1703	1703	NUM
inlawrev-20658	760	5	-	-	SYM
inlawrev-20658	760	6	04	04	NUM
inlawrev-20658	760	7	(	(	PUNCT
inlawrev-20658	760	8	amending	amend	VERB
inlawrev-20658	760	9	ind	ind	NOUN
inlawrev-20658	760	10	.	.	PUNCT
inlawrev-20658	761	1	code	code	PROPN
inlawrev-20658	761	2	§	§	PROPN
inlawrev-20658	761	3	6	6	NUM
inlawrev-20658	761	4	-	-	SYM
inlawrev-20658	761	5	8.13	8.13	NUM
inlawrev-20658	761	6	-	-	SYM
inlawrev-20658	761	7	23	23	NUM
inlawrev-20658	761	8	(	(	PUNCT
inlawrev-20658	761	9	2014	2014	NUM
inlawrev-20658	761	10	)	)	PUNCT
inlawrev-20658	761	11	)	)	PUNCT
inlawrev-20658	761	12	.	.	PUNCT
inlawrev-20658	762	1	156	156	NUM
inlawrev-20658	762	2	.	.	PUNCT
inlawrev-20658	763	1	pub	pub	NOUN
inlawrev-20658	763	2	.	.	PUNCT
inlawrev-20658	764	1	l.	l.	PROPN
inlawrev-20658	764	2	no	no	INTJ
inlawrev-20658	764	3	.	.	PROPN
inlawrev-20658	765	1	190	190	NUM
inlawrev-20658	765	2	-	-	SYM
inlawrev-20658	765	3	2014	2014	NUM
inlawrev-20658	765	4	,	,	PUNCT
inlawrev-20658	765	5	§	§	PROPN
inlawrev-20658	765	6	25	25	NUM
inlawrev-20658	765	7	,	,	PUNCT
inlawrev-20658	765	8	2014	2014	NUM
inlawrev-20658	765	9	ind	ind	NOUN
inlawrev-20658	765	10	.	.	PUNCT
inlawrev-20658	766	1	acts	act	VERB
inlawrev-20658	766	2	at	at	ADP
inlawrev-20658	766	3	2416	2416	NUM
inlawrev-20658	766	4	-	-	SYM
inlawrev-20658	766	5	17	17	NUM
inlawrev-20658	766	6	(	(	PUNCT
inlawrev-20658	766	7	amending	amend	VERB
inlawrev-20658	766	8	ind	ind	NOUN
inlawrev-20658	766	9	.	.	PUNCT
inlawrev-20658	767	1	code	code	PROPN
inlawrev-20658	767	2	§	§	PROPN
inlawrev-20658	767	3	6	6	NUM
inlawrev-20658	767	4	-	-	SYM
inlawrev-20658	767	5	8.1	8.1	NUM
inlawrev-20658	767	6	-	-	PUNCT
inlawrev-20658	767	7	4	4	NUM
inlawrev-20658	767	8	-	-	SYM
inlawrev-20658	767	9	4	4	NUM
inlawrev-20658	767	10	(	(	PUNCT
inlawrev-20658	767	11	2014	2014	NUM
inlawrev-20658	767	12	)	)	PUNCT
inlawrev-20658	767	13	)	)	PUNCT
inlawrev-20658	767	14	.	.	PUNCT
inlawrev-20658	768	1	157	157	NUM
inlawrev-20658	768	2	.	.	NOUN
inlawrev-20658	768	3	3	3	NUM
inlawrev-20658	768	4	n.e.3d	n.e.3d	NUM
inlawrev-20658	768	5	49	49	NUM
inlawrev-20658	768	6	(	(	PUNCT
inlawrev-20658	768	7	ind	ind	NOUN
inlawrev-20658	768	8	.	.	PUNCT
inlawrev-20658	768	9	tax	tax	PROPN
inlawrev-20658	769	1	ct	ct	PROPN
inlawrev-20658	769	2	.	.	PROPN
inlawrev-20658	769	3	2014	2014	NUM
inlawrev-20658	769	4	)	)	PUNCT
inlawrev-20658	769	5	.	.	PUNCT
inlawrev-20658	770	1	2015	2015	NUM
inlawrev-20658	770	2	]	]	PUNCT
inlawrev-20658	770	3	taxation	taxation	NOUN
inlawrev-20658	770	4	1473	1473	NUM
inlawrev-20658	770	5	purchased	purchase	VERB
inlawrev-20658	770	6	real	real	ADJ
inlawrev-20658	770	7	property	property	NOUN
inlawrev-20658	770	8	on	on	ADP
inlawrev-20658	770	9	january	january	PROPN
inlawrev-20658	770	10	31	31	NUM
inlawrev-20658	770	11	,	,	PUNCT
inlawrev-20658	770	12	2007	2007	NUM
inlawrev-20658	770	13	for	for	ADP
inlawrev-20658	770	14	$	$	SYM
inlawrev-20658	770	15	1,650,000.158	1,650,000.158	NOUN
inlawrev-20658	770	16	with	with	ADP
inlawrev-20658	770	17	respect	respect	NOUN
inlawrev-20658	770	18	to	to	ADP
inlawrev-20658	770	19	the	the	DET
inlawrev-20658	770	20	march	march	PROPN
inlawrev-20658	770	21	1	1	NUM
inlawrev-20658	770	22	,	,	PUNCT
inlawrev-20658	770	23	2007	2007	NUM
inlawrev-20658	770	24	,	,	PUNCT
inlawrev-20658	770	25	assessment	assessment	NOUN
inlawrev-20658	770	26	date	date	NOUN
inlawrev-20658	770	27	,	,	PUNCT
inlawrev-20658	770	28	the	the	DET
inlawrev-20658	770	29	assessor	assessor	NOUN
inlawrev-20658	770	30	assessed	assess	VERB
inlawrev-20658	770	31	the	the	DET
inlawrev-20658	770	32	property	property	NOUN
inlawrev-20658	770	33	at	at	ADP
inlawrev-20658	770	34	$	$	SYM
inlawrev-20658	770	35	1,647,800.159	1,647,800.159	NUM
inlawrev-20658	770	36	thorsness	thorsness	NOUN
inlawrev-20658	770	37	subsequently	subsequently	ADV
inlawrev-20658	770	38	appealed	appeal	VERB
inlawrev-20658	770	39	the	the	DET
inlawrev-20658	770	40	assessment	assessment	NOUN
inlawrev-20658	770	41	to	to	ADP
inlawrev-20658	770	42	the	the	DET
inlawrev-20658	770	43	ptaboa	ptaboa	NOUN
inlawrev-20658	770	44	,	,	PUNCT
inlawrev-20658	770	45	and	and	CCONJ
inlawrev-20658	770	46	when	when	SCONJ
inlawrev-20658	770	47	the	the	DET
inlawrev-20658	770	48	ptaboa	ptaboa	NOUN
inlawrev-20658	770	49	denied	deny	VERB
inlawrev-20658	770	50	thorsness	thorsness	NOUN
inlawrev-20658	770	51	’	'	PUNCT
inlawrev-20658	770	52	appeal	appeal	NOUN
inlawrev-20658	770	53	,	,	PUNCT
inlawrev-20658	770	54	thorsness	thorsness	NOUN
inlawrev-20658	770	55	filed	file	VERB
inlawrev-20658	770	56	an	an	DET
inlawrev-20658	770	57	appeal	appeal	NOUN
inlawrev-20658	770	58	with	with	ADP
inlawrev-20658	770	59	the	the	DET
inlawrev-20658	770	60	ibtr.160	ibtr.160	NOUN
inlawrev-20658	770	61	at	at	ADP
inlawrev-20658	770	62	the	the	DET
inlawrev-20658	770	63	ibtr	ibtr	ADJ
inlawrev-20658	770	64	hearing	hearing	NOUN
inlawrev-20658	770	65	,	,	PUNCT
inlawrev-20658	770	66	thorsness	thorsness	NOUN
inlawrev-20658	770	67	argued	argue	VERB
inlawrev-20658	770	68	that	that	SCONJ
inlawrev-20658	770	69	the	the	DET
inlawrev-20658	770	70	assessment	assessment	NOUN
inlawrev-20658	770	71	failed	fail	VERB
inlawrev-20658	770	72	to	to	PART
inlawrev-20658	770	73	comport	comport	VERB
inlawrev-20658	770	74	with	with	ADP
inlawrev-20658	770	75	the	the	DET
inlawrev-20658	770	76	uniform	uniform	NOUN
inlawrev-20658	770	77	and	and	CCONJ
inlawrev-20658	770	78	equal	equal	ADJ
inlawrev-20658	770	79	mandate	mandate	NOUN
inlawrev-20658	770	80	of	of	ADP
inlawrev-20658	770	81	indiana	indiana	PROPN
inlawrev-20658	770	82	’s	’s	PROPN
inlawrev-20658	770	83	constitution	constitution	NOUN
inlawrev-20658	770	84	,	,	PUNCT
inlawrev-20658	770	85	because	because	SCONJ
inlawrev-20658	770	86	thorsness	thorsness	NOUN
inlawrev-20658	770	87	’	'	PUNCT
inlawrev-20658	770	88	property	property	NOUN
inlawrev-20658	770	89	was	be	AUX
inlawrev-20658	770	90	assessed	assess	VERB
inlawrev-20658	770	91	at	at	ADP
inlawrev-20658	770	92	99.9	99.9	NUM
inlawrev-20658	770	93	%	%	NOUN
inlawrev-20658	770	94	of	of	ADP
inlawrev-20658	770	95	its	its	PRON
inlawrev-20658	770	96	sales	sale	NOUN
inlawrev-20658	770	97	price	price	NOUN
inlawrev-20658	770	98	,	,	PUNCT
inlawrev-20658	770	99	when	when	SCONJ
inlawrev-20658	770	100	six	six	NUM
inlawrev-20658	770	101	other	other	ADJ
inlawrev-20658	770	102	residential	residential	ADJ
inlawrev-20658	770	103	properties	property	NOUN
inlawrev-20658	770	104	were	be	AUX
inlawrev-20658	770	105	assessed	assess	VERB
inlawrev-20658	770	106	on	on	ADP
inlawrev-20658	770	107	average	average	ADJ
inlawrev-20658	770	108	,	,	PUNCT
inlawrev-20658	770	109	at	at	ADP
inlawrev-20658	770	110	only	only	ADV
inlawrev-20658	770	111	79.5%.161	79.5%.161	NOUN
inlawrev-20658	770	112	to	to	PART
inlawrev-20658	770	113	support	support	VERB
inlawrev-20658	770	114	his	his	PRON
inlawrev-20658	770	115	position	position	NOUN
inlawrev-20658	770	116	,	,	PUNCT
inlawrev-20658	770	117	thorsness	thorsness	NOUN
inlawrev-20658	770	118	presented	present	VERB
inlawrev-20658	770	119	a	a	DET
inlawrev-20658	770	120	one	one	NUM
inlawrev-20658	770	121	-	-	PUNCT
inlawrev-20658	770	122	page	page	NOUN
inlawrev-20658	770	123	spreadsheet162	spreadsheet162	PROPN
inlawrev-20658	771	1	that	that	PRON
inlawrev-20658	771	2	listed	list	VERB
inlawrev-20658	771	3	:	:	PUNCT
inlawrev-20658	771	4	the	the	DET
inlawrev-20658	771	5	addresses	address	NOUN
inlawrev-20658	771	6	of	of	ADP
inlawrev-20658	771	7	the	the	DET
inlawrev-20658	771	8	six	six	NUM
inlawrev-20658	771	9	other	other	ADJ
inlawrev-20658	771	10	properties	property	NOUN
inlawrev-20658	771	11	in	in	ADP
inlawrev-20658	771	12	dune	dune	NOUN
inlawrev-20658	771	13	acres	acre	NOUN
inlawrev-20658	771	14	;	;	PUNCT
inlawrev-20658	771	15	the	the	DET
inlawrev-20658	771	16	dates	date	NOUN
inlawrev-20658	771	17	in	in	ADP
inlawrev-20658	771	18	2005	2005	NUM
inlawrev-20658	771	19	and	and	CCONJ
inlawrev-20658	771	20	2006	2006	NUM
inlawrev-20658	771	21	in	in	ADP
inlawrev-20658	771	22	which	which	PRON
inlawrev-20658	771	23	each	each	PRON
inlawrev-20658	771	24	of	of	ADP
inlawrev-20658	771	25	the	the	DET
inlawrev-20658	771	26	six	six	NUM
inlawrev-20658	771	27	properties	property	NOUN
inlawrev-20658	771	28	were	be	AUX
inlawrev-20658	771	29	sold	sell	VERB
inlawrev-20658	771	30	and	and	CCONJ
inlawrev-20658	771	31	their	their	PRON
inlawrev-20658	771	32	reported	report	VERB
inlawrev-20658	771	33	sales	sale	NOUN
inlawrev-20658	771	34	prices	price	NOUN
inlawrev-20658	771	35	;	;	PUNCT
inlawrev-20658	771	36	the	the	DET
inlawrev-20658	771	37	properties	property	NOUN
inlawrev-20658	771	38	’	’	PART
inlawrev-20658	771	39	2006	2006	NUM
inlawrev-20658	771	40	and	and	CCONJ
inlawrev-20658	771	41	2007	2007	NUM
inlawrev-20658	771	42	assessed	assessed	ADJ
inlawrev-20658	771	43	values	value	NOUN
inlawrev-20658	771	44	;	;	PUNCT
inlawrev-20658	771	45	and	and	CCONJ
inlawrev-20658	771	46	,	,	PUNCT
inlawrev-20658	771	47	the	the	DET
inlawrev-20658	771	48	ratio	ratio	NOUN
inlawrev-20658	771	49	of	of	ADP
inlawrev-20658	771	50	each	each	DET
inlawrev-20658	771	51	property	property	NOUN
inlawrev-20658	771	52	’s	’s	PART
inlawrev-20658	771	53	sales	sale	NOUN
inlawrev-20658	771	54	price	price	NOUN
inlawrev-20658	771	55	to	to	ADP
inlawrev-20658	771	56	its	its	PRON
inlawrev-20658	771	57	assessed	assessed	ADJ
inlawrev-20658	771	58	value.163	value.163	NOUN
inlawrev-20658	771	59	based	base	VERB
inlawrev-20658	771	60	on	on	ADP
inlawrev-20658	771	61	the	the	DET
inlawrev-20658	771	62	above	above	ADJ
inlawrev-20658	771	63	evidence	evidence	NOUN
inlawrev-20658	771	64	,	,	PUNCT
inlawrev-20658	771	65	thorsness	thorsness	NOUN
inlawrev-20658	771	66	requested	request	VERB
inlawrev-20658	771	67	the	the	DET
inlawrev-20658	771	68	ibtr	ibtr	ADJ
inlawrev-20658	771	69	to	to	PART
inlawrev-20658	771	70	reduce	reduce	VERB
inlawrev-20658	771	71	the	the	DET
inlawrev-20658	771	72	assessment	assessment	NOUN
inlawrev-20658	771	73	so	so	SCONJ
inlawrev-20658	771	74	that	that	SCONJ
inlawrev-20658	771	75	he	he	PRON
inlawrev-20658	771	76	could	could	AUX
inlawrev-20658	771	77	be	be	AUX
inlawrev-20658	771	78	treated	treat	VERB
inlawrev-20658	771	79	as	as	SCONJ
inlawrev-20658	771	80	were	be	AUX
inlawrev-20658	771	81	his	his	PRON
inlawrev-20658	771	82	neighbors.164	neighbors.164	NOUN
inlawrev-20658	771	83	on	on	ADP
inlawrev-20658	771	84	december	december	PROPN
inlawrev-20658	771	85	29	29	NUM
inlawrev-20658	771	86	,	,	PUNCT
inlawrev-20658	771	87	2010	2010	NUM
inlawrev-20658	771	88	,	,	PUNCT
inlawrev-20658	771	89	the	the	DET
inlawrev-20658	771	90	ibtr	ibtr	VERB
inlawrev-20658	771	91	issued	issue	VERB
inlawrev-20658	771	92	a	a	DET
inlawrev-20658	771	93	final	final	ADJ
inlawrev-20658	771	94	determination	determination	NOUN
inlawrev-20658	771	95	affirming	affirm	VERB
inlawrev-20658	771	96	the	the	DET
inlawrev-20658	771	97	assessor	assessor	NOUN
inlawrev-20658	771	98	’s	’s	PART
inlawrev-20658	771	99	assessment	assessment	NOUN
inlawrev-20658	771	100	,	,	PUNCT
inlawrev-20658	771	101	because	because	SCONJ
inlawrev-20658	771	102	the	the	DET
inlawrev-20658	771	103	evidence	evidence	NOUN
inlawrev-20658	771	104	was	be	AUX
inlawrev-20658	771	105	not	not	PART
inlawrev-20658	771	106	considered	consider	VERB
inlawrev-20658	771	107	to	to	PART
inlawrev-20658	771	108	be	be	AUX
inlawrev-20658	771	109	probative	probative	ADJ
inlawrev-20658	771	110	in	in	ADP
inlawrev-20658	771	111	demonstrating	demonstrate	VERB
inlawrev-20658	771	112	that	that	SCONJ
inlawrev-20658	771	113	the	the	DET
inlawrev-20658	771	114	property	property	NOUN
inlawrev-20658	771	115	was	be	AUX
inlawrev-20658	771	116	inequitably	inequitably	ADV
inlawrev-20658	771	117	assessed.165	assessed.165	NOUN
inlawrev-20658	771	118	thus	thus	ADV
inlawrev-20658	771	119	,	,	PUNCT
inlawrev-20658	771	120	thorsness	thorsness	NOUN
inlawrev-20658	771	121	appealed	appeal	VERB
inlawrev-20658	771	122	to	to	ADP
inlawrev-20658	771	123	the	the	DET
inlawrev-20658	771	124	indiana	indiana	PROPN
inlawrev-20658	771	125	tax	tax	NOUN
inlawrev-20658	771	126	court.166	court.166	PROPN
inlawrev-20658	771	127	on	on	ADP
inlawrev-20658	771	128	appeal	appeal	NOUN
inlawrev-20658	771	129	,	,	PUNCT
inlawrev-20658	771	130	thorsness	thorsness	NOUN
inlawrev-20658	771	131	presented	present	VERB
inlawrev-20658	771	132	two	two	NUM
inlawrev-20658	771	133	issues.167	issues.167	ADJ
inlawrev-20658	771	134	first	first	ADJ
inlawrev-20658	771	135	,	,	PUNCT
inlawrev-20658	771	136	thorsness	thorsness	NOUN
inlawrev-20658	771	137	claimed	claim	VERB
inlawrev-20658	771	138	that	that	SCONJ
inlawrev-20658	771	139	the	the	DET
inlawrev-20658	771	140	ibtr	ibtr	VERB
inlawrev-20658	771	141	erred	err	VERB
inlawrev-20658	771	142	in	in	ADP
inlawrev-20658	771	143	determining	determine	VERB
inlawrev-20658	771	144	that	that	SCONJ
inlawrev-20658	771	145	he	he	PRON
inlawrev-20658	771	146	,	,	PUNCT
inlawrev-20658	771	147	and	and	CCONJ
inlawrev-20658	771	148	not	not	PART
inlawrev-20658	771	149	the	the	DET
inlawrev-20658	771	150	assessor	assessor	NOUN
inlawrev-20658	771	151	,	,	PUNCT
inlawrev-20658	771	152	bore	bear	VERB
inlawrev-20658	771	153	the	the	DET
inlawrev-20658	771	154	burden	burden	NOUN
inlawrev-20658	771	155	of	of	ADP
inlawrev-20658	771	156	proof	proof	NOUN
inlawrev-20658	771	157	at	at	ADP
inlawrev-20658	771	158	the	the	DET
inlawrev-20658	771	159	administrative	administrative	ADJ
inlawrev-20658	771	160	hearing	hearing	NOUN
inlawrev-20658	771	161	,	,	PUNCT
inlawrev-20658	771	162	and	and	CCONJ
inlawrev-20658	771	163	second	second	ADJ
inlawrev-20658	771	164	,	,	PUNCT
inlawrev-20658	771	165	thorsness	thorsness	NOUN
inlawrev-20658	771	166	claimed	claim	VERB
inlawrev-20658	771	167	that	that	SCONJ
inlawrev-20658	771	168	the	the	DET
inlawrev-20658	771	169	ibtr	ibtr	VERB
inlawrev-20658	771	170	erred	err	VERB
inlawrev-20658	771	171	in	in	ADP
inlawrev-20658	771	172	determining	determine	VERB
inlawrev-20658	771	173	that	that	DET
inlawrev-20658	771	174	thorsness	thorsness	NOUN
inlawrev-20658	771	175	’	'	PUNCT
inlawrev-20658	771	176	evidence	evidence	NOUN
inlawrev-20658	771	177	was	be	AUX
inlawrev-20658	771	178	not	not	PART
inlawrev-20658	771	179	probative	probative	ADJ
inlawrev-20658	771	180	in	in	ADP
inlawrev-20658	771	181	demonstrating	demonstrate	VERB
inlawrev-20658	771	182	that	that	SCONJ
inlawrev-20658	771	183	the	the	DET
inlawrev-20658	771	184	assessor	assessor	NOUN
inlawrev-20658	771	185	’s	’s	PART
inlawrev-20658	771	186	assessment	assessment	NOUN
inlawrev-20658	771	187	lacked	lack	VERB
inlawrev-20658	771	188	uniformity.168	uniformity.168	NOUN
inlawrev-20658	771	189	however	however	ADV
inlawrev-20658	771	190	,	,	PUNCT
inlawrev-20658	771	191	the	the	DET
inlawrev-20658	771	192	indiana	indiana	PROPN
inlawrev-20658	771	193	tax	tax	PROPN
inlawrev-20658	771	194	court	court	NOUN
inlawrev-20658	771	195	held	hold	VERB
inlawrev-20658	771	196	that	that	SCONJ
inlawrev-20658	771	197	in	in	ADP
inlawrev-20658	771	198	a	a	DET
inlawrev-20658	771	199	real	real	ADJ
inlawrev-20658	771	200	property	property	NOUN
inlawrev-20658	771	201	assessment	assessment	NOUN
inlawrev-20658	771	202	case	case	NOUN
inlawrev-20658	771	203	,	,	PUNCT
inlawrev-20658	771	204	the	the	DET
inlawrev-20658	771	205	taxpayer	taxpayer	NOUN
inlawrev-20658	771	206	,	,	PUNCT
inlawrev-20658	771	207	and	and	CCONJ
inlawrev-20658	771	208	not	not	PART
inlawrev-20658	771	209	the	the	DET
inlawrev-20658	771	210	assessor	assessor	NOUN
inlawrev-20658	771	211	,	,	PUNCT
inlawrev-20658	771	212	bore	bear	VERB
inlawrev-20658	771	213	the	the	DET
inlawrev-20658	771	214	burden	burden	NOUN
inlawrev-20658	771	215	of	of	ADP
inlawrev-20658	771	216	proof	proof	NOUN
inlawrev-20658	771	217	at	at	ADP
inlawrev-20658	771	218	the	the	DET
inlawrev-20658	771	219	administrative	administrative	ADJ
inlawrev-20658	771	220	hearing	hearing	NOUN
inlawrev-20658	771	221	before	before	ADP
inlawrev-20658	771	222	the	the	DET
inlawrev-20658	771	223	ibtr	ibtr	NOUN
inlawrev-20658	771	224	,	,	PUNCT
inlawrev-20658	771	225	because	because	SCONJ
inlawrev-20658	771	226	the	the	DET
inlawrev-20658	771	227	burden	burden	NOUN
inlawrev-20658	771	228	-	-	PUNCT
inlawrev-20658	771	229	shifting	shift	VERB
inlawrev-20658	771	230	rule	rule	NOUN
inlawrev-20658	771	231	,	,	PUNCT
inlawrev-20658	771	232	which	which	PRON
inlawrev-20658	771	233	is	be	AUX
inlawrev-20658	771	234	contained	contain	VERB
inlawrev-20658	771	235	in	in	ADP
inlawrev-20658	771	236	former	former	ADJ
inlawrev-20658	771	237	ind	ind	PROPN
inlawrev-20658	771	238	.	.	PUNCT
inlawrev-20658	772	1	code	code	NOUN
inlawrev-20658	772	2	section	section	NOUN
inlawrev-20658	772	3	6	6	NUM
inlawrev-20658	772	4	-	-	SYM
inlawrev-20658	772	5	1.1	1.1	NUM
inlawrev-20658	772	6	-	-	PUNCT
inlawrev-20658	772	7	15	15	NUM
inlawrev-20658	772	8	-	-	PUNCT
inlawrev-20658	772	9	1(p	1(p	NUM
inlawrev-20658	772	10	)	)	PUNCT
inlawrev-20658	772	11	,	,	PUNCT
inlawrev-20658	772	12	did	do	AUX
inlawrev-20658	772	13	not	not	PART
inlawrev-20658	772	14	apply	apply	VERB
inlawrev-20658	772	15	to	to	ADP
inlawrev-20658	772	16	the	the	DET
inlawrev-20658	772	17	evaluation	evaluation	NOUN
inlawrev-20658	772	18	required	require	VERB
inlawrev-20658	772	19	by	by	ADP
inlawrev-20658	772	20	the	the	DET
inlawrev-20658	772	21	taxpayer	taxpayer	NOUN
inlawrev-20658	772	22	’s	’s	PART
inlawrev-20658	772	23	uniformity	uniformity	NOUN
inlawrev-20658	772	24	and	and	CCONJ
inlawrev-20658	772	25	equality	equality	NOUN
inlawrev-20658	772	26	claim.169	claim.169	PROPN
inlawrev-20658	772	27	and	and	CCONJ
inlawrev-20658	772	28	second	second	ADJ
inlawrev-20658	772	29	,	,	PUNCT
inlawrev-20658	772	30	through	through	ADP
inlawrev-20658	772	31	indiana	indiana	PROPN
inlawrev-20658	772	32	constitution	constitution	PROPN
inlawrev-20658	772	33	article	article	PROPN
inlawrev-20658	772	34	x	x	NOUN
inlawrev-20658	772	35	,	,	PUNCT
inlawrev-20658	772	36	section	section	NOUN
inlawrev-20658	772	37	1(a	1(a	NUM
inlawrev-20658	772	38	)	)	PUNCT
inlawrev-20658	772	39	and	and	CCONJ
inlawrev-20658	772	40	because	because	SCONJ
inlawrev-20658	772	41	the	the	DET
inlawrev-20658	772	42	taxpayer	taxpayer	NOUN
inlawrev-20658	772	43	’s	’s	PART
inlawrev-20658	772	44	study	study	NOUN
inlawrev-20658	772	45	ratio	ratio	NOUN
inlawrev-20658	772	46	was	be	AUX
inlawrev-20658	772	47	not	not	PART
inlawrev-20658	772	48	probative	probative	ADJ
inlawrev-20658	772	49	in	in	ADP
inlawrev-20658	772	50	demonstrating	demonstrate	VERB
inlawrev-20658	772	51	that	that	SCONJ
inlawrev-20658	772	52	the	the	DET
inlawrev-20658	772	53	assessor	assessor	NOUN
inlawrev-20658	772	54	’s	’s	PART
inlawrev-20658	772	55	assessment	assessment	NOUN
inlawrev-20658	772	56	lacked	lack	VERB
inlawrev-20658	772	57	uniformity	uniformity	NOUN
inlawrev-20658	772	58	,	,	PUNCT
inlawrev-20658	772	59	because	because	SCONJ
inlawrev-20658	772	60	the	the	DET
inlawrev-20658	772	61	ibtr	ibtr	NOUN
inlawrev-20658	772	62	had	have	AUX
inlawrev-20658	772	63	properly	properly	ADV
inlawrev-20658	772	64	determined	determine	VERB
inlawrev-20658	772	65	such	such	ADJ
inlawrev-20658	772	66	evidence	evidence	NOUN
inlawrev-20658	772	67	was	be	AUX
inlawrev-20658	772	68	not	not	PART
inlawrev-20658	772	69	probative	probative	ADJ
inlawrev-20658	772	70	in	in	ADP
inlawrev-20658	772	71	demonstrating	demonstrate	VERB
inlawrev-20658	772	72	that	that	SCONJ
inlawrev-20658	772	73	the	the	DET
inlawrev-20658	772	74	taxpayer	taxpayer	NOUN
inlawrev-20658	772	75	’s	’s	PART
inlawrev-20658	772	76	property	property	NOUN
inlawrev-20658	772	77	was	be	AUX
inlawrev-20658	772	78	assessed	assess	VERB
inlawrev-20658	772	79	and	and	CCONJ
inlawrev-20658	772	80	taxed	tax	VERB
inlawrev-20658	772	81	at	at	ADP
inlawrev-20658	772	82	a	a	DET
inlawrev-20658	772	83	level	level	NOUN
inlawrev-20658	772	84	158	158	NUM
inlawrev-20658	772	85	.	.	PUNCT
inlawrev-20658	773	1	i	i	PRON
inlawrev-20658	773	2	d.	d.	PROPN
inlawrev-20658	773	3	at	at	ADP
inlawrev-20658	773	4	50	50	NUM
inlawrev-20658	773	5	.	.	PUNCT
inlawrev-20658	773	6	159	159	NUM
inlawrev-20658	773	7	.	.	PUNCT
inlawrev-20658	774	1	i	i	PRON
inlawrev-20658	774	2	d.	d.	PROPN
inlawrev-20658	774	3	160	160	NUM
inlawrev-20658	774	4	.	.	PUNCT
inlawrev-20658	775	1	i	i	PRON
inlawrev-20658	775	2	d.	d.	PROPN
inlawrev-20658	775	3	161	161	NUM
inlawrev-20658	775	4	.	.	PUNCT
inlawrev-20658	776	1	i	i	PRON
inlawrev-20658	776	2	d.	d.	PROPN
inlawrev-20658	776	3	162	162	NUM
inlawrev-20658	776	4	.	.	PUNCT
inlawrev-20658	777	1	i	i	PRON
inlawrev-20658	777	2	d.	d.	PROPN
inlawrev-20658	777	3	163	163	NUM
inlawrev-20658	777	4	.	.	PUNCT
inlawrev-20658	778	1	i	i	PRON
inlawrev-20658	778	2	d.	d.	PROPN
inlawrev-20658	778	3	164	164	NUM
inlawrev-20658	778	4	.	.	PUNCT
inlawrev-20658	779	1	i	i	PRON
inlawrev-20658	779	2	d.	d.	PROPN
inlawrev-20658	779	3	165	165	NUM
inlawrev-20658	779	4	.	.	PUNCT
inlawrev-20658	780	1	i	i	PRON
inlawrev-20658	780	2	d.	d.	PROPN
inlawrev-20658	780	3	166	166	NUM
inlawrev-20658	780	4	.	.	PUNCT
inlawrev-20658	781	1	i	i	PRON
inlawrev-20658	781	2	d.	d.	PROPN
inlawrev-20658	781	3	167	167	NUM
inlawrev-20658	781	4	.	.	PUNCT
inlawrev-20658	782	1	i	i	PRON
inlawrev-20658	782	2	d.	d.	PROPN
inlawrev-20658	782	3	at	at	ADP
inlawrev-20658	782	4	52	52	NUM
inlawrev-20658	782	5	.	.	PUNCT
inlawrev-20658	782	6	168	168	NUM
inlawrev-20658	782	7	.	.	PUNCT
inlawrev-20658	783	1	i	i	PRON
inlawrev-20658	783	2	d.	d.	PROPN
inlawrev-20658	783	3	169	169	NUM
inlawrev-20658	783	4	.	.	PUNCT
inlawrev-20658	784	1	i	i	PRON
inlawrev-20658	784	2	d.	d.	PROPN
inlawrev-20658	784	3	at	at	ADP
inlawrev-20658	784	4	53	53	NUM
inlawrev-20658	784	5	-	-	SYM
inlawrev-20658	784	6	54	54	NUM
inlawrev-20658	784	7	.	.	PUNCT
inlawrev-20658	785	1	1474	1474	NUM
inlawrev-20658	785	2	indiana	indiana	PROPN
inlawrev-20658	785	3	law	law	PROPN
inlawrev-20658	785	4	review	review	NOUN
inlawrev-20658	786	1	[	[	X
inlawrev-20658	786	2	vol	vol	NOUN
inlawrev-20658	786	3	.	.	PUNCT
inlawrev-20658	787	1	48:1455	48:1455	NUM
inlawrev-20658	787	2	which	which	PRON
inlawrev-20658	787	3	exceeded	exceed	VERB
inlawrev-20658	787	4	a	a	DET
inlawrev-20658	787	5	common	common	ADJ
inlawrev-20658	787	6	level	level	NOUN
inlawrev-20658	787	7	within	within	ADP
inlawrev-20658	787	8	the	the	DET
inlawrev-20658	787	9	township.170	township.170	NOUN
inlawrev-20658	787	10	as	as	ADP
inlawrev-20658	787	11	such	such	ADJ
inlawrev-20658	787	12	,	,	PUNCT
inlawrev-20658	787	13	the	the	DET
inlawrev-20658	787	14	issue	issue	NOUN
inlawrev-20658	787	15	of	of	ADP
inlawrev-20658	787	16	burden	burden	NOUN
inlawrev-20658	787	17	-	-	PUNCT
inlawrev-20658	787	18	shifting	shift	VERB
inlawrev-20658	787	19	through	through	ADP
inlawrev-20658	787	20	ind	ind	PROPN
inlawrev-20658	787	21	.	.	PUNCT
inlawrev-20658	788	1	code	code	NOUN
inlawrev-20658	788	2	section	section	NOUN
inlawrev-20658	788	3	6	6	NUM
inlawrev-20658	788	4	-	-	SYM
inlawrev-20658	788	5	1.1	1.1	NUM
inlawrev-20658	788	6	-	-	PUNCT
inlawrev-20658	788	7	15	15	NUM
inlawrev-20658	788	8	-	-	SYM
inlawrev-20658	788	9	1(p	1(p	NUM
inlawrev-20658	788	10	)	)	PUNCT
inlawrev-20658	788	11	was	be	AUX
inlawrev-20658	788	12	seen	see	VERB
inlawrev-20658	788	13	as	as	ADP
inlawrev-20658	788	14	being	be	AUX
inlawrev-20658	788	15	clear	clear	ADJ
inlawrev-20658	788	16	and	and	CCONJ
inlawrev-20658	788	17	unambiguous	unambiguous	ADJ
inlawrev-20658	788	18	because	because	SCONJ
inlawrev-20658	788	19	the	the	DET
inlawrev-20658	788	20	assessment	assessment	NOUN
inlawrev-20658	788	21	needs	need	VERB
inlawrev-20658	788	22	to	to	PART
inlawrev-20658	788	23	be	be	AUX
inlawrev-20658	788	24	increased	increase	VERB
inlawrev-20658	788	25	by	by	ADP
inlawrev-20658	788	26	more	more	ADJ
inlawrev-20658	788	27	than	than	ADP
inlawrev-20658	788	28	five	five	NUM
inlawrev-20658	788	29	percent	percent	NOUN
inlawrev-20658	788	30	for	for	SCONJ
inlawrev-20658	788	31	the	the	DET
inlawrev-20658	788	32	assessor	assessor	NOUN
inlawrev-20658	788	33	to	to	PART
inlawrev-20658	788	34	have	have	VERB
inlawrev-20658	788	35	the	the	DET
inlawrev-20658	788	36	burden	burden	NOUN
inlawrev-20658	788	37	of	of	ADP
inlawrev-20658	788	38	proof.171	proof.171	NOUN
inlawrev-20658	788	39	in	in	ADP
inlawrev-20658	788	40	indiana	indiana	PROPN
inlawrev-20658	788	41	,	,	PUNCT
inlawrev-20658	788	42	a	a	DET
inlawrev-20658	788	43	property	property	NOUN
inlawrev-20658	788	44	’s	’s	PART
inlawrev-20658	788	45	assessment	assessment	NOUN
inlawrev-20658	788	46	is	be	AUX
inlawrev-20658	788	47	the	the	DET
inlawrev-20658	788	48	value	value	NOUN
inlawrev-20658	788	49	placed	place	VERB
inlawrev-20658	788	50	on	on	ADP
inlawrev-20658	788	51	the	the	DET
inlawrev-20658	788	52	property	property	NOUN
inlawrev-20658	788	53	that	that	PRON
inlawrev-20658	788	54	reflects	reflect	VERB
inlawrev-20658	788	55	its	its	PRON
inlawrev-20658	788	56	market	market	NOUN
inlawrev-20658	788	57	value	value	NOUN
inlawrev-20658	788	58	-	-	PUNCT
inlawrev-20658	788	59	in	in	ADP
inlawrev-20658	788	60	-	-	PUNCT
inlawrev-20658	788	61	use.172	use.172	NOUN
inlawrev-20658	788	62	however	however	ADV
inlawrev-20658	788	63	,	,	PUNCT
inlawrev-20658	788	64	thorsness	thorsness	NOUN
inlawrev-20658	788	65	did	do	AUX
inlawrev-20658	788	66	not	not	PART
inlawrev-20658	788	67	claim	claim	VERB
inlawrev-20658	788	68	the	the	DET
inlawrev-20658	788	69	market	market	NOUN
inlawrev-20658	788	70	in	in	ADP
inlawrev-20658	788	71	use	use	NOUN
inlawrev-20658	788	72	issue.173	issue.173	PROPN
inlawrev-20658	788	73	in	in	ADP
inlawrev-20658	788	74	other	other	ADJ
inlawrev-20658	788	75	words	word	NOUN
inlawrev-20658	788	76	,	,	PUNCT
inlawrev-20658	788	77	thorsness	thorsness	NOUN
inlawrev-20658	788	78	wanted	want	VERB
inlawrev-20658	788	79	his	his	PRON
inlawrev-20658	788	80	otherwise	otherwise	ADV
inlawrev-20658	788	81	correct	correct	ADJ
inlawrev-20658	788	82	property	property	NOUN
inlawrev-20658	788	83	assessment	assessment	NOUN
inlawrev-20658	788	84	to	to	PART
inlawrev-20658	788	85	be	be	AUX
inlawrev-20658	788	86	reduced	reduce	VERB
inlawrev-20658	788	87	by	by	ADP
inlawrev-20658	788	88	20.5	20.5	NUM
inlawrev-20658	788	89	%	%	NOUN
inlawrev-20658	788	90	so	so	SCONJ
inlawrev-20658	788	91	that	that	SCONJ
inlawrev-20658	788	92	the	the	DET
inlawrev-20658	788	93	assessment	assessment	NOUN
inlawrev-20658	788	94	of	of	ADP
inlawrev-20658	788	95	his	his	PRON
inlawrev-20658	788	96	property	property	NOUN
inlawrev-20658	788	97	was	be	AUX
inlawrev-20658	788	98	on	on	ADP
inlawrev-20658	788	99	par	par	NOUN
inlawrev-20658	788	100	with	with	ADP
inlawrev-20658	788	101	the	the	DET
inlawrev-20658	788	102	assessment	assessment	NOUN
inlawrev-20658	788	103	to	to	ADP
inlawrev-20658	788	104	market	market	NOUN
inlawrev-20658	788	105	value	value	NOUN
inlawrev-20658	788	106	ratios	ratio	NOUN
inlawrev-20658	788	107	of	of	ADP
inlawrev-20658	788	108	other	other	ADJ
inlawrev-20658	788	109	persons	person	NOUN
inlawrev-20658	788	110	’	'	PUNCT
inlawrev-20658	788	111	properties.174	properties.174	PROPN
inlawrev-20658	788	112	however	however	ADV
inlawrev-20658	788	113	,	,	PUNCT
inlawrev-20658	788	114	the	the	DET
inlawrev-20658	788	115	indiana	indiana	PROPN
inlawrev-20658	788	116	tax	tax	PROPN
inlawrev-20658	788	117	court	court	NOUN
inlawrev-20658	788	118	determined	determine	VERB
inlawrev-20658	788	119	that	that	SCONJ
inlawrev-20658	788	120	ind	ind	NOUN
inlawrev-20658	788	121	.	.	PUNCT
inlawrev-20658	789	1	code	code	NOUN
inlawrev-20658	789	2	section	section	NOUN
inlawrev-20658	789	3	6	6	NUM
inlawrev-20658	789	4	-	-	SYM
inlawrev-20658	789	5	1.1	1.1	NUM
inlawrev-20658	789	6	-	-	PUNCT
inlawrev-20658	789	7	15	15	NUM
inlawrev-20658	789	8	-	-	SYM
inlawrev-20658	789	9	1(p	1(p	NUM
inlawrev-20658	789	10	)	)	PUNCT
inlawrev-20658	789	11	does	do	AUX
inlawrev-20658	789	12	not	not	PART
inlawrev-20658	789	13	apply	apply	VERB
inlawrev-20658	789	14	to	to	ADP
inlawrev-20658	789	15	the	the	DET
inlawrev-20658	789	16	relational	relational	ADJ
inlawrev-20658	789	17	evaluation	evaluation	NOUN
inlawrev-20658	789	18	required	require	VERB
inlawrev-20658	789	19	by	by	ADP
inlawrev-20658	789	20	a	a	DET
inlawrev-20658	789	21	uniformity	uniformity	NOUN
inlawrev-20658	789	22	and	and	CCONJ
inlawrev-20658	789	23	equality	equality	NOUN
inlawrev-20658	789	24	claim	claim	NOUN
inlawrev-20658	789	25	that	that	PRON
inlawrev-20658	789	26	seeks	seek	VERB
inlawrev-20658	789	27	an	an	DET
inlawrev-20658	789	28	equalization	equalization	NOUN
inlawrev-20658	789	29	adjustment.175	adjustment.175	NOUN
inlawrev-20658	789	30	consequently	consequently	ADV
inlawrev-20658	789	31	,	,	PUNCT
inlawrev-20658	789	32	the	the	DET
inlawrev-20658	789	33	indiana	indiana	PROPN
inlawrev-20658	789	34	tax	tax	PROPN
inlawrev-20658	789	35	court	court	NOUN
inlawrev-20658	789	36	did	do	AUX
inlawrev-20658	789	37	not	not	PART
inlawrev-20658	789	38	reverse	reverse	VERB
inlawrev-20658	789	39	the	the	DET
inlawrev-20658	789	40	ibtr	ibtr	NOUN
inlawrev-20658	789	41	’s	’s	PART
inlawrev-20658	789	42	final	final	ADJ
inlawrev-20658	789	43	determination	determination	NOUN
inlawrev-20658	789	44	on	on	ADP
inlawrev-20658	789	45	that	that	DET
inlawrev-20658	789	46	basis.176	basis.176	NOUN
inlawrev-20658	789	47	next	next	ADV
inlawrev-20658	789	48	,	,	PUNCT
inlawrev-20658	789	49	the	the	DET
inlawrev-20658	789	50	indiana	indiana	PROPN
inlawrev-20658	789	51	tax	tax	PROPN
inlawrev-20658	789	52	court	court	NOUN
inlawrev-20658	789	53	determined	determine	VERB
inlawrev-20658	789	54	that	that	SCONJ
inlawrev-20658	789	55	the	the	DET
inlawrev-20658	789	56	evidence	evidence	NOUN
inlawrev-20658	789	57	was	be	AUX
inlawrev-20658	789	58	relevant	relevant	ADJ
inlawrev-20658	789	59	,	,	PUNCT
inlawrev-20658	789	60	but	but	CCONJ
inlawrev-20658	789	61	the	the	DET
inlawrev-20658	789	62	ibtr	ibtr	NOUN
inlawrev-20658	789	63	did	do	AUX
inlawrev-20658	789	64	not	not	PART
inlawrev-20658	789	65	err	err	VERB
inlawrev-20658	789	66	in	in	ADP
inlawrev-20658	789	67	determining	determine	VERB
inlawrev-20658	789	68	that	that	SCONJ
inlawrev-20658	789	69	the	the	DET
inlawrev-20658	789	70	evidence	evidence	NOUN
inlawrev-20658	789	71	“	"	PUNCT
inlawrev-20658	789	72	was	be	AUX
inlawrev-20658	789	73	not	not	PART
inlawrev-20658	789	74	probative	probative	ADJ
inlawrev-20658	789	75	in	in	ADP
inlawrev-20658	789	76	demonstrating	demonstrate	VERB
inlawrev-20658	789	77	that	that	SCONJ
inlawrev-20658	789	78	thorness	thorness	NOUN
inlawrev-20658	789	79	’s	’s	PART
inlawrev-20658	789	80	property	property	NOUN
inlawrev-20658	789	81	was	be	AUX
inlawrev-20658	789	82	assessed	assess	VERB
inlawrev-20658	789	83	and	and	CCONJ
inlawrev-20658	789	84	taxed	tax	VERB
inlawrev-20658	789	85	at	at	ADP
inlawrev-20658	789	86	a	a	DET
inlawrev-20658	789	87	level	level	NOUN
inlawrev-20658	789	88	that	that	PRON
inlawrev-20658	789	89	exceeded	exceed	VERB
inlawrev-20658	789	90	the	the	DET
inlawrev-20658	789	91	common	common	ADJ
inlawrev-20658	789	92	level	level	NOUN
inlawrev-20658	789	93	within	within	ADP
inlawrev-20658	789	94	westchester	westchester	PROPN
inlawrev-20658	789	95	township	township	PROPN
inlawrev-20658	789	96	overall	overall	ADJ
inlawrev-20658	789	97	.	.	PUNCT
inlawrev-20658	789	98	”177	”177	PROPN
inlawrev-20658	789	99	accordingly	accordingly	ADV
inlawrev-20658	789	100	,	,	PUNCT
inlawrev-20658	789	101	the	the	DET
inlawrev-20658	789	102	indiana	indiana	PROPN
inlawrev-20658	789	103	tax	tax	PROPN
inlawrev-20658	789	104	court	court	NOUN
inlawrev-20658	789	105	did	do	AUX
inlawrev-20658	789	106	not	not	PART
inlawrev-20658	789	107	conclude	conclude	VERB
inlawrev-20658	789	108	the	the	DET
inlawrev-20658	789	109	ibtr	ibtr	VERB
inlawrev-20658	789	110	erred	err	VERB
inlawrev-20658	789	111	on	on	ADP
inlawrev-20658	789	112	this	this	DET
inlawrev-20658	789	113	basis.178	basis.178	NOUN
inlawrev-20658	789	114	therefore	therefore	ADV
inlawrev-20658	789	115	,	,	PUNCT
inlawrev-20658	789	116	the	the	DET
inlawrev-20658	789	117	indiana	indiana	PROPN
inlawrev-20658	789	118	tax	tax	PROPN
inlawrev-20658	789	119	court	court	NOUN
inlawrev-20658	789	120	upheld	uphold	VERB
inlawrev-20658	789	121	the	the	DET
inlawrev-20658	789	122	assessor	assessor	NOUN
inlawrev-20658	789	123	’s	’s	PART
inlawrev-20658	789	124	assessment.179	assessment.179	NUM
inlawrev-20658	789	125	2	2	NUM
inlawrev-20658	789	126	.	.	PUNCT
inlawrev-20658	789	127	fraternal	fraternal	ADJ
inlawrev-20658	789	128	order	order	NOUN
inlawrev-20658	789	129	of	of	ADP
inlawrev-20658	789	130	eagles	eagle	NOUN
inlawrev-20658	789	131	#	#	SYM
inlawrev-20658	789	132	3988	3988	NUM
inlawrev-20658	789	133	,	,	PUNCT
inlawrev-20658	789	134	inc	inc	PROPN
inlawrev-20658	789	135	.	.	PROPN
inlawrev-20658	790	1	v.	v.	PROPN
inlawrev-20658	790	2	morgan	morgan	PROPN
inlawrev-20658	790	3	county	county	PROPN
inlawrev-20658	790	4	property	property	NOUN
inlawrev-20658	790	5	tax	tax	NOUN
inlawrev-20658	790	6	assessment	assessment	NOUN
inlawrev-20658	790	7	board	board	NOUN
inlawrev-20658	790	8	of	of	ADP
inlawrev-20658	790	9	appeals.180	appeals.180	NOUN
inlawrev-20658	790	10	—	—	PUNCT
inlawrev-20658	790	11	during	during	ADP
inlawrev-20658	790	12	the	the	DET
inlawrev-20658	790	13	2006	2006	NUM
inlawrev-20658	790	14	tax	tax	NOUN
inlawrev-20658	790	15	year	year	NOUN
inlawrev-20658	790	16	,	,	PUNCT
inlawrev-20658	790	17	the	the	DET
inlawrev-20658	790	18	fraternal	fraternal	ADJ
inlawrev-20658	790	19	order	order	NOUN
inlawrev-20658	790	20	of	of	ADP
inlawrev-20658	790	21	eagles	eagle	NOUN
inlawrev-20658	790	22	#	#	SYM
inlawrev-20658	790	23	3988	3988	NUM
inlawrev-20658	790	24	(	(	PUNCT
inlawrev-20658	790	25	“	"	PUNCT
inlawrev-20658	790	26	eagles	eagle	NOUN
inlawrev-20658	790	27	”	"	PUNCT
inlawrev-20658	790	28	)	)	PUNCT
inlawrev-20658	790	29	owned	own	VERB
inlawrev-20658	790	30	a	a	DET
inlawrev-20658	790	31	10,500	10,500	NUM
inlawrev-20658	790	32	square	square	ADJ
inlawrev-20658	790	33	foot	foot	NOUN
inlawrev-20658	790	34	lodge	lodge	NOUN
inlawrev-20658	790	35	situated	situate	VERB
inlawrev-20658	790	36	on	on	ADP
inlawrev-20658	790	37	2.23	2.23	NUM
inlawrev-20658	790	38	acres	acre	NOUN
inlawrev-20658	790	39	of	of	ADP
inlawrev-20658	790	40	land.181	land.181	NOUN
inlawrev-20658	790	41	eagles	eagle	NOUN
inlawrev-20658	790	42	used	use	VERB
inlawrev-20658	790	43	the	the	DET
inlawrev-20658	790	44	property	property	NOUN
inlawrev-20658	790	45	to	to	PART
inlawrev-20658	790	46	raise	raise	VERB
inlawrev-20658	790	47	funds	fund	NOUN
inlawrev-20658	790	48	for	for	ADP
inlawrev-20658	790	49	charitable	charitable	ADJ
inlawrev-20658	790	50	organizations	organization	NOUN
inlawrev-20658	790	51	,	,	PUNCT
inlawrev-20658	790	52	to	to	PART
inlawrev-20658	790	53	collect	collect	VERB
inlawrev-20658	790	54	donations	donation	NOUN
inlawrev-20658	790	55	for	for	ADP
inlawrev-20658	790	56	families	family	NOUN
inlawrev-20658	790	57	in	in	ADP
inlawrev-20658	790	58	need	need	NOUN
inlawrev-20658	790	59	,	,	PUNCT
inlawrev-20658	790	60	and	and	CCONJ
inlawrev-20658	790	61	to	to	PART
inlawrev-20658	790	62	host	host	VERB
inlawrev-20658	790	63	private	private	ADJ
inlawrev-20658	790	64	events	event	NOUN
inlawrev-20658	790	65	for	for	ADP
inlawrev-20658	790	66	the	the	DET
inlawrev-20658	790	67	members.182	members.182	NOUN
inlawrev-20658	790	68	in	in	ADP
inlawrev-20658	790	69	addition	addition	NOUN
inlawrev-20658	790	70	,	,	PUNCT
inlawrev-20658	790	71	eagles	eagle	NOUN
inlawrev-20658	790	72	occasionally	occasionally	ADV
inlawrev-20658	790	73	allowed	allow	VERB
inlawrev-20658	790	74	other	other	ADJ
inlawrev-20658	790	75	charitable	charitable	ADJ
inlawrev-20658	790	76	organizations	organization	NOUN
inlawrev-20658	790	77	to	to	PART
inlawrev-20658	790	78	use	use	VERB
inlawrev-20658	790	79	the	the	DET
inlawrev-20658	790	80	property	property	NOUN
inlawrev-20658	790	81	for	for	ADP
inlawrev-20658	790	82	no	no	DET
inlawrev-20658	790	83	charge.183	charge.183	PROPN
inlawrev-20658	790	84	on	on	ADP
inlawrev-20658	790	85	may	may	PROPN
inlawrev-20658	790	86	15	15	NUM
inlawrev-20658	790	87	,	,	PUNCT
inlawrev-20658	790	88	2006	2006	NUM
inlawrev-20658	790	89	,	,	PUNCT
inlawrev-20658	790	90	eagles	eagle	NOUN
inlawrev-20658	790	91	filed	file	VERB
inlawrev-20658	790	92	an	an	DET
inlawrev-20658	790	93	application	application	NOUN
inlawrev-20658	790	94	for	for	ADP
inlawrev-20658	790	95	a	a	DET
inlawrev-20658	790	96	property	property	NOUN
inlawrev-20658	790	97	tax	tax	NOUN
inlawrev-20658	790	98	exemption	exemption	NOUN
inlawrev-20658	790	99	with	with	ADP
inlawrev-20658	790	100	the	the	DET
inlawrev-20658	790	101	ptaboa	ptaboa	NOUN
inlawrev-20658	790	102	requesting	request	VERB
inlawrev-20658	790	103	either	either	ADV
inlawrev-20658	790	104	:	:	PUNCT
inlawrev-20658	790	105	a	a	DET
inlawrev-20658	790	106	fraternal	fraternal	ADJ
inlawrev-20658	790	107	beneficiary	beneficiary	NOUN
inlawrev-20658	790	108	association	association	NOUN
inlawrev-20658	790	109	exemption	exemption	NOUN
inlawrev-20658	790	110	;	;	PUNCT
inlawrev-20658	790	111	or	or	CCONJ
inlawrev-20658	790	112	,	,	PUNCT
inlawrev-20658	790	113	a	a	DET
inlawrev-20658	790	114	charitable	charitable	ADJ
inlawrev-20658	790	115	purposes	purpose	NOUN
inlawrev-20658	790	116	exemption	exemption	NOUN
inlawrev-20658	790	117	for	for	ADP
inlawrev-20658	790	118	the	the	DET
inlawrev-20658	790	119	2006	2006	NUM
inlawrev-20658	790	120	tax	tax	NOUN
inlawrev-20658	790	121	year	year	NOUN
inlawrev-20658	790	122	with	with	ADP
inlawrev-20658	790	123	respect	respect	NOUN
inlawrev-20658	790	124	170	170	NUM
inlawrev-20658	790	125	.	.	PUNCT
inlawrev-20658	791	1	i	i	PRON
inlawrev-20658	791	2	d.	d.	PROPN
inlawrev-20658	791	3	171	171	NUM
inlawrev-20658	791	4	.	.	PUNCT
inlawrev-20658	792	1	i	i	PRON
inlawrev-20658	792	2	d.	d.	PROPN
inlawrev-20658	792	3	at	at	ADP
inlawrev-20658	792	4	52	52	NUM
inlawrev-20658	792	5	.	.	PUNCT
inlawrev-20658	793	1	172	172	NUM
inlawrev-20658	793	2	.	.	PUNCT
inlawrev-20658	794	1	“	"	PUNCT
inlawrev-20658	794	2	market	market	NOUN
inlawrev-20658	794	3	value	value	NOUN
inlawrev-20658	794	4	-	-	PUNCT
inlawrev-20658	794	5	in	in	ADP
inlawrev-20658	794	6	-	-	PUNCT
inlawrev-20658	794	7	use	use	NOUN
inlawrev-20658	794	8	”	"	PUNCT
inlawrev-20658	794	9	is	be	AUX
inlawrev-20658	794	10	another	another	DET
inlawrev-20658	794	11	way	way	NOUN
inlawrev-20658	794	12	of	of	ADP
inlawrev-20658	794	13	saying	say	VERB
inlawrev-20658	794	14	market	market	NOUN
inlawrev-20658	794	15	value	value	NOUN
inlawrev-20658	794	16	.	.	PUNCT
inlawrev-20658	795	1	i	i	PRON
inlawrev-20658	795	2	d.	d.	PROPN
inlawrev-20658	795	3	at	at	ADP
inlawrev-20658	795	4	53	53	NUM
inlawrev-20658	795	5	-	-	SYM
inlawrev-20658	795	6	54	54	NUM
inlawrev-20658	795	7	.	.	PUNCT
inlawrev-20658	796	1	173	173	NUM
inlawrev-20658	796	2	.	.	PUNCT
inlawrev-20658	797	1	i	i	PRON
inlawrev-20658	797	2	d.	d.	PROPN
inlawrev-20658	797	3	174	174	NUM
inlawrev-20658	797	4	.	.	PUNCT
inlawrev-20658	798	1	i	i	PRON
inlawrev-20658	798	2	d.	d.	PROPN
inlawrev-20658	798	3	175	175	NUM
inlawrev-20658	798	4	.	.	PUNCT
inlawrev-20658	799	1	i	i	PRON
inlawrev-20658	799	2	d.	d.	PROPN
inlawrev-20658	799	3	176	176	NUM
inlawrev-20658	799	4	.	.	PUNCT
inlawrev-20658	800	1	i	i	PRON
inlawrev-20658	800	2	d.	d.	PROPN
inlawrev-20658	800	3	177	177	NUM
inlawrev-20658	800	4	.	.	PUNCT
inlawrev-20658	801	1	i	i	PRON
inlawrev-20658	801	2	d.	d.	PROPN
inlawrev-20658	801	3	at	at	ADP
inlawrev-20658	801	4	54	54	NUM
inlawrev-20658	801	5	.	.	PUNCT
inlawrev-20658	801	6	178	178	NUM
inlawrev-20658	801	7	.	.	PUNCT
inlawrev-20658	802	1	i	i	PRON
inlawrev-20658	802	2	d.	d.	PROPN
inlawrev-20658	802	3	179	179	NUM
inlawrev-20658	802	4	.	.	PUNCT
inlawrev-20658	803	1	i	i	PRON
inlawrev-20658	803	2	d.	d.	PROPN
inlawrev-20658	803	3	180	180	NUM
inlawrev-20658	803	4	.	.	PROPN
inlawrev-20658	803	5	5	5	NUM
inlawrev-20658	803	6	n.e.3d	n.e.3d	NOUN
inlawrev-20658	803	7	1195	1195	NUM
inlawrev-20658	803	8	(	(	PUNCT
inlawrev-20658	803	9	ind	ind	NOUN
inlawrev-20658	803	10	.	.	PUNCT
inlawrev-20658	804	1	tax	tax	PROPN
inlawrev-20658	804	2	ct	ct	PROPN
inlawrev-20658	804	3	.	.	PROPN
inlawrev-20658	804	4	2014	2014	NUM
inlawrev-20658	804	5	)	)	PUNCT
inlawrev-20658	804	6	.	.	PUNCT
inlawrev-20658	805	1	181	181	NUM
inlawrev-20658	805	2	.	.	PUNCT
inlawrev-20658	806	1	i	i	PRON
inlawrev-20658	806	2	d.	d.	PROPN
inlawrev-20658	806	3	at	at	ADP
inlawrev-20658	806	4	1198	1198	NUM
inlawrev-20658	806	5	.	.	PUNCT
inlawrev-20658	807	1	182	182	NUM
inlawrev-20658	807	2	.	.	PUNCT
inlawrev-20658	808	1	i	i	PRON
inlawrev-20658	808	2	d.	d.	PROPN
inlawrev-20658	808	3	183	183	NUM
inlawrev-20658	808	4	.	.	PUNCT
inlawrev-20658	809	1	i	i	PRON
inlawrev-20658	809	2	d.	d.	PROPN
inlawrev-20658	809	3	2015	2015	NUM
inlawrev-20658	809	4	]	]	PUNCT
inlawrev-20658	809	5	taxation	taxation	NOUN
inlawrev-20658	809	6	1475	1475	NUM
inlawrev-20658	809	7	to	to	ADP
inlawrev-20658	809	8	its	its	PRON
inlawrev-20658	809	9	real	real	ADJ
inlawrev-20658	809	10	and	and	CCONJ
inlawrev-20658	809	11	personal	personal	ADJ
inlawrev-20658	809	12	property.184	property.184	NOUN
inlawrev-20658	809	13	however	however	ADV
inlawrev-20658	809	14	,	,	PUNCT
inlawrev-20658	809	15	the	the	DET
inlawrev-20658	809	16	ptaboa	ptaboa	NOUN
inlawrev-20658	809	17	denied	deny	VERB
inlawrev-20658	809	18	eagles	eagle	NOUN
inlawrev-20658	809	19	’	'	PUNCT
inlawrev-20658	809	20	application	application	NOUN
inlawrev-20658	809	21	in	in	ADP
inlawrev-20658	809	22	its	its	PRON
inlawrev-20658	809	23	entirety	entirety	NOUN
inlawrev-20658	809	24	,	,	PUNCT
inlawrev-20658	809	25	and	and	CCONJ
inlawrev-20658	809	26	therefore	therefore	ADV
inlawrev-20658	809	27	,	,	PUNCT
inlawrev-20658	809	28	eagles	eagle	NOUN
inlawrev-20658	809	29	appealed	appeal	VERB
inlawrev-20658	809	30	the	the	DET
inlawrev-20658	809	31	assessment	assessment	NOUN
inlawrev-20658	809	32	to	to	ADP
inlawrev-20658	809	33	the	the	DET
inlawrev-20658	809	34	ibtr.185	ibtr.185	NOUN
inlawrev-20658	809	35	on	on	ADP
inlawrev-20658	809	36	august	august	PROPN
inlawrev-20658	809	37	23	23	NUM
inlawrev-20658	809	38	,	,	PUNCT
inlawrev-20658	809	39	2011	2011	NUM
inlawrev-20658	809	40	,	,	PUNCT
inlawrev-20658	809	41	the	the	DET
inlawrev-20658	809	42	ibtr	ibtr	VERB
inlawrev-20658	809	43	held	hold	VERB
inlawrev-20658	809	44	a	a	DET
inlawrev-20658	809	45	hearing	hearing	NOUN
inlawrev-20658	809	46	during	during	ADP
inlawrev-20658	809	47	at	at	ADP
inlawrev-20658	809	48	which	which	PRON
inlawrev-20658	809	49	the	the	DET
inlawrev-20658	809	50	eagles	eagle	NOUN
inlawrev-20658	809	51	presented	present	VERB
inlawrev-20658	809	52	,	,	PUNCT
inlawrev-20658	809	53	among	among	ADP
inlawrev-20658	809	54	other	other	ADJ
inlawrev-20658	809	55	things	thing	NOUN
inlawrev-20658	809	56	,	,	PUNCT
inlawrev-20658	809	57	its	its	PRON
inlawrev-20658	809	58	charitable	charitable	ADJ
inlawrev-20658	809	59	donation	donation	NOUN
inlawrev-20658	809	60	records	record	NOUN
inlawrev-20658	809	61	for	for	ADP
inlawrev-20658	809	62	2003	2003	NUM
inlawrev-20658	809	63	through	through	ADP
inlawrev-20658	809	64	2006	2006	NUM
inlawrev-20658	809	65	,	,	PUNCT
inlawrev-20658	809	66	which	which	PRON
inlawrev-20658	809	67	provided	provide	VERB
inlawrev-20658	809	68	eagles	eagle	NOUN
inlawrev-20658	809	69	’	’	PART
inlawrev-20658	809	70	monthly	monthly	ADJ
inlawrev-20658	809	71	profit	profit	NOUN
inlawrev-20658	809	72	/	/	SYM
inlawrev-20658	809	73	loss	loss	NOUN
inlawrev-20658	809	74	statements	statement	NOUN
inlawrev-20658	809	75	for	for	ADP
inlawrev-20658	809	76	2005,186	2005,186	NUM
inlawrev-20658	809	77	several	several	ADJ
inlawrev-20658	809	78	affidavits	affidavit	NOUN
inlawrev-20658	809	79	,	,	PUNCT
inlawrev-20658	809	80	and	and	CCONJ
inlawrev-20658	809	81	a	a	DET
inlawrev-20658	809	82	usage	usage	NOUN
inlawrev-20658	809	83	study187	study187	PROPN
inlawrev-20658	809	84	in	in	ADP
inlawrev-20658	809	85	order	order	NOUN
inlawrev-20658	809	86	to	to	PART
inlawrev-20658	809	87	demonstrate	demonstrate	VERB
inlawrev-20658	809	88	that	that	SCONJ
inlawrev-20658	809	89	eagles	eagle	NOUN
inlawrev-20658	809	90	used	use	VERB
inlawrev-20658	809	91	its	its	PRON
inlawrev-20658	809	92	property	property	NOUN
inlawrev-20658	809	93	for	for	ADP
inlawrev-20658	809	94	fraternal	fraternal	ADJ
inlawrev-20658	809	95	and	and	CCONJ
inlawrev-20658	809	96	charitable	charitable	ADJ
inlawrev-20658	809	97	purposes.188	purposes.188	NOUN
inlawrev-20658	809	98	however	however	ADV
inlawrev-20658	809	99	,	,	PUNCT
inlawrev-20658	809	100	on	on	ADP
inlawrev-20658	809	101	december	december	PROPN
inlawrev-20658	809	102	9	9	NUM
inlawrev-20658	809	103	,	,	PUNCT
inlawrev-20658	809	104	2011	2011	NUM
inlawrev-20658	809	105	,	,	PUNCT
inlawrev-20658	809	106	the	the	DET
inlawrev-20658	809	107	ibtr	ibtr	VERB
inlawrev-20658	809	108	issued	issue	VERB
inlawrev-20658	809	109	a	a	DET
inlawrev-20658	809	110	final	final	ADJ
inlawrev-20658	809	111	determination	determination	NOUN
inlawrev-20658	809	112	,	,	PUNCT
inlawrev-20658	809	113	holding	hold	VERB
inlawrev-20658	809	114	that	that	SCONJ
inlawrev-20658	809	115	eagles	eagle	NOUN
inlawrev-20658	809	116	was	be	AUX
inlawrev-20658	809	117	not	not	PART
inlawrev-20658	809	118	entitled	entitle	VERB
inlawrev-20658	809	119	to	to	ADP
inlawrev-20658	809	120	either	either	CCONJ
inlawrev-20658	809	121	the	the	DET
inlawrev-20658	809	122	fraternal	fraternal	ADJ
inlawrev-20658	809	123	beneficiary	beneficiary	PROPN
inlawrev-20658	809	124	association	association	PROPN
inlawrev-20658	809	125	exemption	exemption	NOUN
inlawrev-20658	809	126	or	or	CCONJ
inlawrev-20658	809	127	to	to	ADP
inlawrev-20658	809	128	the	the	DET
inlawrev-20658	809	129	charitable	charitable	ADJ
inlawrev-20658	809	130	purposes	purpose	NOUN
inlawrev-20658	809	131	exemption.189	exemption.189	NUM
inlawrev-20658	809	132	on	on	ADP
inlawrev-20658	809	133	appeal	appeal	NOUN
inlawrev-20658	809	134	to	to	ADP
inlawrev-20658	809	135	the	the	DET
inlawrev-20658	809	136	indiana	indiana	PROPN
inlawrev-20658	809	137	tax	tax	PROPN
inlawrev-20658	809	138	court	court	NOUN
inlawrev-20658	809	139	,	,	PUNCT
inlawrev-20658	809	140	eagles	eagle	NOUN
inlawrev-20658	809	141	contended	contend	VERB
inlawrev-20658	809	142	that	that	SCONJ
inlawrev-20658	809	143	the	the	DET
inlawrev-20658	809	144	ibtr	ibtr	VERB
inlawrev-20658	809	145	’s	’s	PART
inlawrev-20658	809	146	final	final	ADJ
inlawrev-20658	809	147	determination	determination	NOUN
inlawrev-20658	809	148	must	must	AUX
inlawrev-20658	809	149	be	be	AUX
inlawrev-20658	809	150	reversed	reverse	VERB
inlawrev-20658	809	151	for	for	ADP
inlawrev-20658	809	152	the	the	DET
inlawrev-20658	809	153	following	follow	VERB
inlawrev-20658	809	154	two	two	NUM
inlawrev-20658	809	155	reasons	reason	NOUN
inlawrev-20658	809	156	:	:	PUNCT
inlawrev-20658	809	157	(	(	PUNCT
inlawrev-20658	809	158	1	1	X
inlawrev-20658	809	159	)	)	PUNCT
inlawrev-20658	809	160	that	that	SCONJ
inlawrev-20658	809	161	the	the	DET
inlawrev-20658	809	162	ibtr	ibtr	NOUN
inlawrev-20658	809	163	’s	’s	PART
inlawrev-20658	809	164	determination	determination	NOUN
inlawrev-20658	809	165	failed	fail	VERB
inlawrev-20658	809	166	to	to	PART
inlawrev-20658	809	167	establish	establish	VERB
inlawrev-20658	809	168	a	a	DET
inlawrev-20658	809	169	prima	prima	NOUN
inlawrev-20658	809	170	facie	facie	NOUN
inlawrev-20658	809	171	case	case	NOUN
inlawrev-20658	809	172	to	to	PART
inlawrev-20658	809	173	which	which	PRON
inlawrev-20658	809	174	eagles	eagle	NOUN
inlawrev-20658	809	175	was	be	AUX
inlawrev-20658	809	176	entitled	entitle	VERB
inlawrev-20658	809	177	through	through	ADP
inlawrev-20658	809	178	ind	ind	PROPN
inlawrev-20658	809	179	.	.	PUNCT
inlawrev-20658	810	1	code	code	NOUN
inlawrev-20658	810	2	section	section	NOUN
inlawrev-20658	810	3	6	6	NUM
inlawrev-20658	810	4	-	-	SYM
inlawrev-20658	810	5	1.1	1.1	NUM
inlawrev-20658	810	6	-	-	PUNCT
inlawrev-20658	810	7	10	10	NUM
inlawrev-20658	810	8	-	-	NUM
inlawrev-20658	810	9	23	23	NUM
inlawrev-20658	810	10	;	;	PUNCT
inlawrev-20658	810	11	and	and	CCONJ
inlawrev-20658	810	12	(	(	PUNCT
inlawrev-20658	810	13	2	2	X
inlawrev-20658	810	14	)	)	PUNCT
inlawrev-20658	810	15	that	that	SCONJ
inlawrev-20658	810	16	the	the	DET
inlawrev-20658	810	17	ibtr	ibtr	NOUN
inlawrev-20658	810	18	’s	’s	PART
inlawrev-20658	810	19	determination	determination	NOUN
inlawrev-20658	810	20	failed	fail	VERB
inlawrev-20658	810	21	to	to	PART
inlawrev-20658	810	22	establish	establish	VERB
inlawrev-20658	810	23	a	a	DET
inlawrev-20658	810	24	prima	prima	NOUN
inlawrev-20658	810	25	facie	facie	NOUN
inlawrev-20658	810	26	case	case	NOUN
inlawrev-20658	810	27	,	,	PUNCT
inlawrev-20658	810	28	to	to	PART
inlawrev-20658	810	29	which	which	PRON
inlawrev-20658	810	30	eagles	eagle	NOUN
inlawrev-20658	810	31	was	be	AUX
inlawrev-20658	810	32	entitled	entitle	VERB
inlawrev-20658	810	33	through	through	ADP
inlawrev-20658	810	34	ind	ind	PROPN
inlawrev-20658	810	35	.	.	PUNCT
inlawrev-20658	811	1	code	code	NOUN
inlawrev-20658	811	2	section	section	NOUN
inlawrev-20658	811	3	6	6	NUM
inlawrev-20658	811	4	-	-	SYM
inlawrev-20658	811	5	1.1	1.1	NUM
inlawrev-20658	811	6	-	-	PUNCT
inlawrev-20658	811	7	10	10	NUM
inlawrev-20658	811	8	-	-	SYM
inlawrev-20658	811	9	16	16	NUM
inlawrev-20658	811	10	and	and	CCONJ
inlawrev-20658	811	11	that	that	SCONJ
inlawrev-20658	811	12	such	such	ADJ
inlawrev-20658	811	13	failure	failure	NOUN
inlawrev-20658	811	14	is	be	AUX
inlawrev-20658	811	15	also	also	ADV
inlawrev-20658	811	16	contrary	contrary	ADJ
inlawrev-20658	811	17	to	to	ADP
inlawrev-20658	811	18	law.190	law.190	NOUN
inlawrev-20658	811	19	further	far	ADV
inlawrev-20658	811	20	,	,	PUNCT
inlawrev-20658	811	21	while	while	SCONJ
inlawrev-20658	811	22	on	on	ADP
inlawrev-20658	811	23	appeal	appeal	NOUN
inlawrev-20658	811	24	,	,	PUNCT
inlawrev-20658	811	25	eagles	eagle	NOUN
inlawrev-20658	811	26	claimed	claim	VERB
inlawrev-20658	811	27	the	the	DET
inlawrev-20658	811	28	ibtr	ibtr	NOUN
inlawrev-20658	811	29	’s	’s	PART
inlawrev-20658	811	30	determination	determination	NOUN
inlawrev-20658	811	31	is	be	AUX
inlawrev-20658	811	32	contrary	contrary	ADJ
inlawrev-20658	811	33	to	to	ADP
inlawrev-20658	811	34	law	law	NOUN
inlawrev-20658	811	35	because	because	SCONJ
inlawrev-20658	811	36	it	it	PRON
inlawrev-20658	811	37	conflicts	conflict	VERB
inlawrev-20658	811	38	with	with	ADP
inlawrev-20658	811	39	the	the	DET
inlawrev-20658	811	40	common	common	ADJ
inlawrev-20658	811	41	law	law	NOUN
inlawrev-20658	811	42	definition	definition	NOUN
inlawrev-20658	811	43	of	of	ADP
inlawrev-20658	811	44	“	"	PUNCT
inlawrev-20658	811	45	fraternal	fraternal	ADJ
inlawrev-20658	811	46	beneficiary	beneficiary	NOUN
inlawrev-20658	811	47	association	association	PROPN
inlawrev-20658	811	48	”	"	PUNCT
inlawrev-20658	811	49	as	as	SCONJ
inlawrev-20658	811	50	provided	provide	VERB
inlawrev-20658	811	51	by	by	ADP
inlawrev-20658	811	52	in	in	ADP
inlawrev-20658	811	53	a	a	DET
inlawrev-20658	811	54	1944	1944	NUM
inlawrev-20658	811	55	attorney	attorney	NOUN
inlawrev-20658	811	56	general	general	NOUN
inlawrev-20658	811	57	opinion.191	opinion.191	VERB
inlawrev-20658	811	58	however	however	ADV
inlawrev-20658	811	59	,	,	PUNCT
inlawrev-20658	811	60	because	because	SCONJ
inlawrev-20658	811	61	a	a	DET
inlawrev-20658	811	62	final	final	ADJ
inlawrev-20658	811	63	determination	determination	NOUN
inlawrev-20658	811	64	of	of	ADP
inlawrev-20658	811	65	the	the	DET
inlawrev-20658	811	66	ibtr	ibtr	NOUN
inlawrev-20658	811	67	is	be	AUX
inlawrev-20658	811	68	contrary	contrary	ADJ
inlawrev-20658	811	69	to	to	ADP
inlawrev-20658	811	70	law	law	NOUN
inlawrev-20658	811	71	if	if	SCONJ
inlawrev-20658	811	72	it	it	PRON
inlawrev-20658	811	73	violates	violate	VERB
inlawrev-20658	811	74	any	any	DET
inlawrev-20658	811	75	statute	statute	NOUN
inlawrev-20658	811	76	,	,	PUNCT
inlawrev-20658	811	77	constitutional	constitutional	ADJ
inlawrev-20658	811	78	provision	provision	NOUN
inlawrev-20658	811	79	,	,	PUNCT
inlawrev-20658	811	80	legal	legal	ADJ
inlawrev-20658	811	81	principle	principle	NOUN
inlawrev-20658	811	82	,	,	PUNCT
inlawrev-20658	811	83	or	or	CCONJ
inlawrev-20658	811	84	rule	rule	NOUN
inlawrev-20658	811	85	of	of	ADP
inlawrev-20658	811	86	substantive	substantive	ADJ
inlawrev-20658	811	87	or	or	CCONJ
inlawrev-20658	811	88	procedural	procedural	ADJ
inlawrev-20658	811	89	law	law	NOUN
inlawrev-20658	811	90	,	,	PUNCT
inlawrev-20658	811	91	and	and	CCONJ
inlawrev-20658	811	92	because	because	SCONJ
inlawrev-20658	811	93	opinions	opinion	NOUN
inlawrev-20658	811	94	of	of	ADP
inlawrev-20658	811	95	the	the	DET
inlawrev-20658	811	96	attorney	attorney	NOUN
inlawrev-20658	811	97	general	general	NOUN
inlawrev-20658	811	98	have	have	VERB
inlawrev-20658	811	99	no	no	DET
inlawrev-20658	811	100	precedential	precedential	ADJ
inlawrev-20658	811	101	value	value	NOUN
inlawrev-20658	811	102	,	,	PUNCT
inlawrev-20658	811	103	eagles	eagle	NOUN
inlawrev-20658	811	104	did	do	AUX
inlawrev-20658	811	105	not	not	PART
inlawrev-20658	811	106	show	show	VERB
inlawrev-20658	811	107	that	that	SCONJ
inlawrev-20658	811	108	the	the	DET
inlawrev-20658	811	109	ibtr	ibtr	VERB
inlawrev-20658	811	110	’s	’s	PART
inlawrev-20658	811	111	final	final	ADJ
inlawrev-20658	811	112	determination	determination	NOUN
inlawrev-20658	811	113	was	be	AUX
inlawrev-20658	811	114	contrary	contrary	ADJ
inlawrev-20658	811	115	to	to	PART
inlawrev-20658	811	116	law.192	law.192	VERB
inlawrev-20658	811	117	further	far	ADV
inlawrev-20658	811	118	,	,	PUNCT
inlawrev-20658	811	119	because	because	SCONJ
inlawrev-20658	811	120	eagles	eagle	NOUN
inlawrev-20658	811	121	was	be	AUX
inlawrev-20658	811	122	required	require	VERB
inlawrev-20658	811	123	to	to	PART
inlawrev-20658	811	124	present	present	VERB
inlawrev-20658	811	125	probative	probative	ADJ
inlawrev-20658	811	126	evidence	evidence	NOUN
inlawrev-20658	811	127	demonstrating	demonstrate	VERB
inlawrev-20658	811	128	that	that	SCONJ
inlawrev-20658	811	129	eagles	eagle	NOUN
inlawrev-20658	811	130	satisfied	satisfy	VERB
inlawrev-20658	811	131	the	the	DET
inlawrev-20658	811	132	statutory	statutory	ADJ
inlawrev-20658	811	133	definition	definition	NOUN
inlawrev-20658	811	134	of	of	ADP
inlawrev-20658	811	135	a	a	DET
inlawrev-20658	811	136	“	"	PUNCT
inlawrev-20658	811	137	fraternal	fraternal	ADJ
inlawrev-20658	811	138	beneficiary	beneficiary	NOUN
inlawrev-20658	811	139	association	association	PROPN
inlawrev-20658	811	140	”	"	PUNCT
inlawrev-20658	811	141	as	as	SCONJ
inlawrev-20658	811	142	set	set	VERB
inlawrev-20658	811	143	forth	forth	ADP
inlawrev-20658	811	144	in	in	ADP
inlawrev-20658	811	145	ind	ind	PROPN
inlawrev-20658	811	146	.	.	PUNCT
inlawrev-20658	812	1	code	code	PROPN
inlawrev-20658	812	2	section	section	NOUN
inlawrev-20658	812	3	27	27	NUM
inlawrev-20658	812	4	-	-	SYM
inlawrev-20658	812	5	11	11	NUM
inlawrev-20658	812	6	-	-	PUNCT
inlawrev-20658	812	7	1	1	NUM
inlawrev-20658	812	8	-	-	SYM
inlawrev-20658	812	9	1	1	NUM
inlawrev-20658	812	10	,	,	PUNCT
inlawrev-20658	812	11	but	but	CCONJ
inlawrev-20658	812	12	eagles	eagle	NOUN
inlawrev-20658	812	13	did	do	AUX
inlawrev-20658	812	14	not	not	PART
inlawrev-20658	812	15	do	do	VERB
inlawrev-20658	812	16	so	so	ADV
inlawrev-20658	812	17	,	,	PUNCT
inlawrev-20658	812	18	the	the	DET
inlawrev-20658	812	19	indiana	indiana	PROPN
inlawrev-20658	812	20	tax	tax	PROPN
inlawrev-20658	812	21	court	court	NOUN
inlawrev-20658	812	22	determined	determine	VERB
inlawrev-20658	812	23	no	no	DET
inlawrev-20658	812	24	basis	basis	NOUN
inlawrev-20658	812	25	for	for	ADP
inlawrev-20658	812	26	reversing	reverse	VERB
inlawrev-20658	812	27	the	the	DET
inlawrev-20658	812	28	184	184	NUM
inlawrev-20658	812	29	.	.	PUNCT
inlawrev-20658	813	1	i	i	PRON
inlawrev-20658	813	2	d.	d.	PROPN
inlawrev-20658	813	3	185	185	NUM
inlawrev-20658	813	4	.	.	PUNCT
inlawrev-20658	814	1	i	i	PRON
inlawrev-20658	814	2	d.	d.	PROPN
inlawrev-20658	814	3	186	186	NUM
inlawrev-20658	814	4	.	.	PUNCT
inlawrev-20658	815	1	the	the	DET
inlawrev-20658	815	2	affiants	affiant	NOUN
inlawrev-20658	815	3	provided	provide	VERB
inlawrev-20658	815	4	sworn	swear	VERB
inlawrev-20658	815	5	testimony	testimony	NOUN
inlawrev-20658	815	6	that	that	SCONJ
inlawrev-20658	815	7	eagles	eagle	NOUN
inlawrev-20658	815	8	’	'	PUNCT
inlawrev-20658	815	9	members	member	NOUN
inlawrev-20658	815	10	used	use	VERB
inlawrev-20658	815	11	the	the	DET
inlawrev-20658	815	12	property	property	NOUN
inlawrev-20658	815	13	100	100	NUM
inlawrev-20658	815	14	%	%	NOUN
inlawrev-20658	815	15	of	of	ADP
inlawrev-20658	815	16	the	the	DET
inlawrev-20658	815	17	time	time	NOUN
inlawrev-20658	815	18	and	and	CCONJ
inlawrev-20658	815	19	that	that	SCONJ
inlawrev-20658	815	20	charitable	charitable	ADJ
inlawrev-20658	815	21	organizations	organization	NOUN
inlawrev-20658	815	22	used	use	VERB
inlawrev-20658	815	23	the	the	DET
inlawrev-20658	815	24	property	property	NOUN
inlawrev-20658	815	25	at	at	ADP
inlawrev-20658	815	26	no	no	DET
inlawrev-20658	815	27	charge	charge	NOUN
inlawrev-20658	815	28	.	.	PUNCT
inlawrev-20658	816	1	i	i	PRON
inlawrev-20658	816	2	d.	d.	PROPN
inlawrev-20658	816	3	at	at	ADP
inlawrev-20658	816	4	1198	1198	NUM
inlawrev-20658	816	5	n.3	n.3	NOUN
inlawrev-20658	816	6	.	.	PUNCT
inlawrev-20658	816	7	187	187	NUM
inlawrev-20658	816	8	.	.	PUNCT
inlawrev-20658	817	1	the	the	DET
inlawrev-20658	817	2	usage	usage	NOUN
inlawrev-20658	817	3	study	study	NOUN
inlawrev-20658	817	4	indicated	indicate	VERB
inlawrev-20658	817	5	that	that	SCONJ
inlawrev-20658	817	6	the	the	DET
inlawrev-20658	817	7	eagles	eagle	NOUN
inlawrev-20658	817	8	’	’	PART
inlawrev-20658	817	9	lodge	lodge	NOUN
inlawrev-20658	817	10	was	be	AUX
inlawrev-20658	817	11	comprised	comprise	VERB
inlawrev-20658	817	12	of	of	ADP
inlawrev-20658	817	13	a	a	DET
inlawrev-20658	817	14	social	social	ADJ
inlawrev-20658	817	15	room	room	NOUN
inlawrev-20658	817	16	,	,	PUNCT
inlawrev-20658	817	17	entertainment	entertainment	NOUN
inlawrev-20658	817	18	room	room	NOUN
inlawrev-20658	817	19	,	,	PUNCT
inlawrev-20658	817	20	lodge	lodge	NOUN
inlawrev-20658	817	21	room	room	NOUN
inlawrev-20658	817	22	,	,	PUNCT
inlawrev-20658	817	23	pool	pool	NOUN
inlawrev-20658	817	24	/	/	SYM
inlawrev-20658	817	25	dart	dart	NOUN
inlawrev-20658	817	26	room	room	NOUN
inlawrev-20658	817	27	,	,	PUNCT
inlawrev-20658	817	28	kitchen	kitchen	NOUN
inlawrev-20658	817	29	,	,	PUNCT
inlawrev-20658	817	30	offices	office	NOUN
inlawrev-20658	817	31	,	,	PUNCT
inlawrev-20658	817	32	storage	storage	NOUN
inlawrev-20658	817	33	areas	area	NOUN
inlawrev-20658	817	34	,	,	PUNCT
inlawrev-20658	817	35	restrooms	restroom	NOUN
inlawrev-20658	817	36	,	,	PUNCT
inlawrev-20658	817	37	and	and	CCONJ
inlawrev-20658	817	38	corridors	corridor	NOUN
inlawrev-20658	817	39	.	.	PUNCT
inlawrev-20658	818	1	i	i	PRON
inlawrev-20658	818	2	d.	d.	PROPN
inlawrev-20658	818	3	at	at	ADP
inlawrev-20658	818	4	1198	1198	NUM
inlawrev-20658	818	5	n.4	n.4	NOUN
inlawrev-20658	818	6	.	.	PUNCT
inlawrev-20658	819	1	it	it	PRON
inlawrev-20658	819	2	also	also	ADV
inlawrev-20658	819	3	identified	identify	VERB
inlawrev-20658	819	4	the	the	DET
inlawrev-20658	819	5	events	event	NOUN
inlawrev-20658	819	6	that	that	PRON
inlawrev-20658	819	7	took	take	VERB
inlawrev-20658	819	8	place	place	NOUN
inlawrev-20658	819	9	in	in	ADP
inlawrev-20658	819	10	these	these	DET
inlawrev-20658	819	11	rooms	room	NOUN
inlawrev-20658	819	12	(	(	PUNCT
inlawrev-20658	819	13	including	include	VERB
inlawrev-20658	819	14	the	the	DET
inlawrev-20658	819	15	times	time	NOUN
inlawrev-20658	819	16	)	)	PUNCT
inlawrev-20658	819	17	between	between	ADP
inlawrev-20658	819	18	march	march	PROPN
inlawrev-20658	819	19	2005	2005	NUM
inlawrev-20658	819	20	and	and	CCONJ
inlawrev-20658	819	21	february	february	PROPN
inlawrev-20658	819	22	2006	2006	NUM
inlawrev-20658	819	23	.	.	PUNCT
inlawrev-20658	820	1	i	i	PRON
inlawrev-20658	820	2	d.	d.	PROPN
inlawrev-20658	820	3	for	for	ADP
inlawrev-20658	820	4	example	example	NOUN
inlawrev-20658	820	5	,	,	PUNCT
inlawrev-20658	820	6	the	the	DET
inlawrev-20658	820	7	usage	usage	NOUN
inlawrev-20658	820	8	study	study	NOUN
inlawrev-20658	820	9	provided	provide	VERB
inlawrev-20658	820	10	that	that	SCONJ
inlawrev-20658	820	11	eagles	eagle	NOUN
inlawrev-20658	820	12	’	'	PUNCT
inlawrev-20658	820	13	members	member	NOUN
inlawrev-20658	820	14	used	use	VERB
inlawrev-20658	820	15	the	the	DET
inlawrev-20658	820	16	entertainment	entertainment	NOUN
inlawrev-20658	820	17	room	room	NOUN
inlawrev-20658	820	18	for	for	ADP
inlawrev-20658	820	19	karaoke	karaoke	NOUN
inlawrev-20658	820	20	and	and	CCONJ
inlawrev-20658	820	21	the	the	DET
inlawrev-20658	820	22	social	social	ADJ
inlawrev-20658	820	23	room	room	NOUN
inlawrev-20658	820	24	for	for	ADP
inlawrev-20658	820	25	meetings	meeting	NOUN
inlawrev-20658	820	26	,	,	PUNCT
inlawrev-20658	820	27	bingo	bingo	NOUN
inlawrev-20658	820	28	,	,	PUNCT
inlawrev-20658	820	29	and	and	CCONJ
inlawrev-20658	820	30	dances	dance	NOUN
inlawrev-20658	820	31	on	on	ADP
inlawrev-20658	820	32	certain	certain	ADJ
inlawrev-20658	820	33	days	day	NOUN
inlawrev-20658	820	34	at	at	ADP
inlawrev-20658	820	35	certain	certain	ADJ
inlawrev-20658	820	36	times	time	NOUN
inlawrev-20658	820	37	.	.	PUNCT
inlawrev-20658	821	1	i	i	PRON
inlawrev-20658	821	2	d.	d.	PROPN
inlawrev-20658	821	3	188	188	NUM
inlawrev-20658	821	4	.	.	PUNCT
inlawrev-20658	822	1	i	i	PRON
inlawrev-20658	822	2	d.	d.	PROPN
inlawrev-20658	822	3	at	at	ADP
inlawrev-20658	822	4	1198	1198	NUM
inlawrev-20658	822	5	.	.	PUNCT
inlawrev-20658	823	1	189	189	NUM
inlawrev-20658	823	2	.	.	PUNCT
inlawrev-20658	824	1	i	i	PRON
inlawrev-20658	824	2	d.	d.	PROPN
inlawrev-20658	824	3	190	190	NUM
inlawrev-20658	824	4	.	.	PUNCT
inlawrev-20658	824	5	see	see	VERB
inlawrev-20658	824	6	generally	generally	ADV
inlawrev-20658	824	7	i	i	PRON
inlawrev-20658	824	8	d.	d.	PROPN
inlawrev-20658	824	9	191	191	NUM
inlawrev-20658	824	10	.	.	PUNCT
inlawrev-20658	825	1	i	i	PRON
inlawrev-20658	825	2	d.	d.	PROPN
inlawrev-20658	825	3	at	at	ADP
inlawrev-20658	825	4	1199	1199	NUM
inlawrev-20658	825	5	-	-	SYM
inlawrev-20658	825	6	1202	1202	NUM
inlawrev-20658	825	7	.	.	PUNCT
inlawrev-20658	826	1	192	192	NUM
inlawrev-20658	826	2	.	.	PUNCT
inlawrev-20658	827	1	i	i	PRON
inlawrev-20658	827	2	d.	d.	PROPN
inlawrev-20658	827	3	1476	1476	NUM
inlawrev-20658	827	4	indiana	indiana	PROPN
inlawrev-20658	827	5	law	law	PROPN
inlawrev-20658	827	6	review	review	NOUN
inlawrev-20658	828	1	[	[	X
inlawrev-20658	828	2	vol	vol	NOUN
inlawrev-20658	828	3	.	.	PUNCT
inlawrev-20658	829	1	48:1455	48:1455	NUM
inlawrev-20658	829	2	ibtr	ibtr	VERB
inlawrev-20658	829	3	’s	’s	ADV
inlawrev-20658	829	4	findings.193	findings.193	CCONJ
inlawrev-20658	829	5	also	also	ADV
inlawrev-20658	829	6	,	,	PUNCT
inlawrev-20658	829	7	eagles	eagle	NOUN
inlawrev-20658	829	8	failed	fail	VERB
inlawrev-20658	829	9	to	to	PART
inlawrev-20658	829	10	show	show	VERB
inlawrev-20658	829	11	how	how	SCONJ
inlawrev-20658	829	12	its	its	PRON
inlawrev-20658	829	13	evidence	evidence	NOUN
inlawrev-20658	829	14	satisfied	satisfy	VERB
inlawrev-20658	829	15	each	each	DET
inlawrev-20658	829	16	element	element	NOUN
inlawrev-20658	829	17	of	of	ADP
inlawrev-20658	829	18	the	the	DET
inlawrev-20658	829	19	definition	definition	NOUN
inlawrev-20658	829	20	of	of	ADP
inlawrev-20658	829	21	a	a	DET
inlawrev-20658	829	22	“	"	PUNCT
inlawrev-20658	829	23	fraternal	fraternal	ADJ
inlawrev-20658	829	24	beneficiary	beneficiary	NOUN
inlawrev-20658	829	25	association	association	PROPN
inlawrev-20658	829	26	”	"	PUNCT
inlawrev-20658	829	27	as	as	SCONJ
inlawrev-20658	829	28	defined	define	VERB
inlawrev-20658	829	29	through	through	ADP
inlawrev-20658	829	30	ind	ind	PROPN
inlawrev-20658	829	31	.	.	PUNCT
inlawrev-20658	830	1	code	code	PROPN
inlawrev-20658	830	2	section	section	NOUN
inlawrev-20658	830	3	27	27	NUM
inlawrev-20658	830	4	-	-	SYM
inlawrev-20658	830	5	11	11	NUM
inlawrev-20658	830	6	-	-	PUNCT
inlawrev-20658	830	7	1	1	NUM
inlawrev-20658	830	8	-	-	SYM
inlawrev-20658	830	9	1.194	1.194	NUM
inlawrev-20658	830	10	moreover	moreover	ADV
inlawrev-20658	830	11	,	,	PUNCT
inlawrev-20658	830	12	eagles	eagle	NOUN
inlawrev-20658	830	13	’	'	PUNCT
inlawrev-20658	830	14	recognition	recognition	NOUN
inlawrev-20658	830	15	as	as	ADP
inlawrev-20658	830	16	an	an	DET
inlawrev-20658	830	17	irc	irc	NOUN
inlawrev-20658	830	18	section	section	NOUN
inlawrev-20658	830	19	501(c)(8	501(c)(8	NUM
inlawrev-20658	830	20	)	)	PUNCT
inlawrev-20658	830	21	fraternal	fraternal	ADJ
inlawrev-20658	830	22	beneficiary	beneficiary	NOUN
inlawrev-20658	830	23	society	society	NOUN
inlawrev-20658	830	24	,	,	PUNCT
inlawrev-20658	830	25	order	order	NOUN
inlawrev-20658	830	26	,	,	PUNCT
inlawrev-20658	830	27	or	or	CCONJ
inlawrev-20658	830	28	association	association	NOUN
inlawrev-20658	830	29	for	for	ADP
inlawrev-20658	830	30	federal	federal	ADJ
inlawrev-20658	830	31	income	income	NOUN
inlawrev-20658	830	32	tax	tax	NOUN
inlawrev-20658	830	33	purposes	purpose	NOUN
inlawrev-20658	830	34	does	do	AUX
inlawrev-20658	830	35	not	not	PART
inlawrev-20658	830	36	,	,	PUNCT
inlawrev-20658	830	37	by	by	ADP
inlawrev-20658	830	38	itself	itself	PRON
inlawrev-20658	830	39	,	,	PUNCT
inlawrev-20658	830	40	establish	establish	VERB
inlawrev-20658	830	41	that	that	SCONJ
inlawrev-20658	830	42	eagles	eagle	NOUN
inlawrev-20658	830	43	met	meet	VERB
inlawrev-20658	830	44	all	all	DET
inlawrev-20658	830	45	the	the	DET
inlawrev-20658	830	46	definitional	definitional	ADJ
inlawrev-20658	830	47	requirements	requirement	NOUN
inlawrev-20658	830	48	contained	contain	VERB
inlawrev-20658	830	49	in	in	ADP
inlawrev-20658	830	50	ind	ind	PROPN
inlawrev-20658	830	51	.	.	PUNCT
inlawrev-20658	831	1	code	code	PROPN
inlawrev-20658	831	2	section	section	NOUN
inlawrev-20658	831	3	27	27	NUM
inlawrev-20658	831	4	-	-	SYM
inlawrev-20658	831	5	11	11	NUM
inlawrev-20658	831	6	-	-	PUNCT
inlawrev-20658	831	7	1	1	NUM
inlawrev-20658	831	8	-	-	SYM
inlawrev-20658	831	9	1.195	1.195	NUM
inlawrev-20658	831	10	next	next	ADV
inlawrev-20658	831	11	,	,	PUNCT
inlawrev-20658	831	12	the	the	DET
inlawrev-20658	831	13	charitable	charitable	ADJ
inlawrev-20658	831	14	purposes	purpose	NOUN
inlawrev-20658	831	15	exemption	exemption	NOUN
inlawrev-20658	831	16	,	,	PUNCT
inlawrev-20658	831	17	set	set	VERB
inlawrev-20658	831	18	forth	forth	ADV
inlawrev-20658	831	19	in	in	ADP
inlawrev-20658	831	20	ind	ind	PROPN
inlawrev-20658	831	21	.	.	PUNCT
inlawrev-20658	832	1	code	code	NOUN
inlawrev-20658	832	2	section	section	NOUN
inlawrev-20658	832	3	6	6	NUM
inlawrev-20658	832	4	-	-	SYM
inlawrev-20658	832	5	1.110	1.110	NUM
inlawrev-20658	832	6	-	-	SYM
inlawrev-20658	832	7	16	16	NUM
inlawrev-20658	832	8	,	,	PUNCT
inlawrev-20658	832	9	provides	provide	VERB
inlawrev-20658	832	10	that	that	SCONJ
inlawrev-20658	832	11	all	all	PRON
inlawrev-20658	832	12	or	or	CCONJ
inlawrev-20658	832	13	part	part	NOUN
inlawrev-20658	832	14	of	of	ADP
inlawrev-20658	832	15	a	a	DET
inlawrev-20658	832	16	building	building	NOUN
inlawrev-20658	832	17	is	be	AUX
inlawrev-20658	832	18	exempt	exempt	ADJ
inlawrev-20658	832	19	from	from	ADP
inlawrev-20658	832	20	property	property	NOUN
inlawrev-20658	832	21	taxation	taxation	NOUN
inlawrev-20658	832	22	if	if	SCONJ
inlawrev-20658	832	23	it	it	PRON
inlawrev-20658	832	24	is	be	AUX
inlawrev-20658	832	25	owned	own	VERB
inlawrev-20658	832	26	,	,	PUNCT
inlawrev-20658	832	27	occupied	occupy	VERB
inlawrev-20658	832	28	,	,	PUNCT
inlawrev-20658	832	29	and	and	CCONJ
inlawrev-20658	832	30	used	use	VERB
inlawrev-20658	832	31	by	by	ADP
inlawrev-20658	832	32	a	a	DET
inlawrev-20658	832	33	person	person	NOUN
inlawrev-20658	832	34	for	for	ADP
inlawrev-20658	832	35	charitable	charitable	ADJ
inlawrev-20658	832	36	purposes.196	purposes.196	NOUN
inlawrev-20658	832	37	this	this	DET
inlawrev-20658	832	38	exemption	exemption	NOUN
inlawrev-20658	832	39	generally	generally	ADV
inlawrev-20658	832	40	extends	extend	VERB
inlawrev-20658	832	41	to	to	PART
inlawrev-20658	832	42	land	land	NOUN
inlawrev-20658	832	43	on	on	ADP
inlawrev-20658	832	44	which	which	PRON
inlawrev-20658	832	45	an	an	DET
inlawrev-20658	832	46	exempt	exempt	ADJ
inlawrev-20658	832	47	building	building	NOUN
inlawrev-20658	832	48	is	be	AUX
inlawrev-20658	832	49	situated	situate	VERB
inlawrev-20658	832	50	and	and	CCONJ
inlawrev-20658	832	51	the	the	DET
inlawrev-20658	832	52	personal	personal	ADJ
inlawrev-20658	832	53	property	property	NOUN
inlawrev-20658	832	54	that	that	PRON
inlawrev-20658	832	55	is	be	AUX
inlawrev-20658	832	56	contained	contain	VERB
inlawrev-20658	832	57	within.197	within.197	ADP
inlawrev-20658	832	58	accordingly	accordingly	ADV
inlawrev-20658	832	59	,	,	PUNCT
inlawrev-20658	832	60	a	a	DET
inlawrev-20658	832	61	taxpayer	taxpayer	NOUN
inlawrev-20658	832	62	seeking	seek	VERB
inlawrev-20658	832	63	a	a	DET
inlawrev-20658	832	64	charitable	charitable	ADJ
inlawrev-20658	832	65	purpose	purpose	NOUN
inlawrev-20658	832	66	exemption	exemption	NOUN
inlawrev-20658	832	67	through	through	ADP
inlawrev-20658	832	68	ind	ind	PROPN
inlawrev-20658	832	69	.	.	PUNCT
inlawrev-20658	833	1	code	code	NOUN
inlawrev-20658	833	2	section	section	NOUN
inlawrev-20658	833	3	6	6	NUM
inlawrev-20658	833	4	-	-	SYM
inlawrev-20658	833	5	1.1	1.1	NUM
inlawrev-20658	833	6	-	-	PUNCT
inlawrev-20658	833	7	10	10	NUM
inlawrev-20658	833	8	-	-	PUNCT
inlawrev-20658	833	9	16(a	16(a	NUM
inlawrev-20658	833	10	)	)	PUNCT
inlawrev-20658	833	11	must	must	AUX
inlawrev-20658	833	12	demonstrate	demonstrate	VERB
inlawrev-20658	833	13	that	that	SCONJ
inlawrev-20658	833	14	such	such	ADJ
inlawrev-20658	833	15	taxpayer	taxpayer	NOUN
inlawrev-20658	833	16	owns	own	VERB
inlawrev-20658	833	17	,	,	PUNCT
inlawrev-20658	833	18	occupies	occupie	NOUN
inlawrev-20658	833	19	,	,	PUNCT
inlawrev-20658	833	20	and	and	CCONJ
inlawrev-20658	833	21	either	either	CCONJ
inlawrev-20658	833	22	exclusively	exclusively	ADV
inlawrev-20658	833	23	or	or	CCONJ
inlawrev-20658	833	24	predominately	predominately	ADV
inlawrev-20658	833	25	uses	use	VERB
inlawrev-20658	833	26	its	its	PRON
inlawrev-20658	833	27	property	property	NOUN
inlawrev-20658	833	28	for	for	ADP
inlawrev-20658	833	29	charitable	charitable	ADJ
inlawrev-20658	833	30	purposes.198	purposes.198	NOUN
inlawrev-20658	833	31	a	a	DET
inlawrev-20658	833	32	review	review	NOUN
inlawrev-20658	833	33	of	of	ADP
inlawrev-20658	833	34	eagles	eagle	NOUN
inlawrev-20658	833	35	’	'	PUNCT
inlawrev-20658	833	36	presentation	presentation	NOUN
inlawrev-20658	833	37	indicates	indicate	VERB
inlawrev-20658	833	38	that	that	SCONJ
inlawrev-20658	833	39	eagles	eagle	NOUN
inlawrev-20658	833	40	used	use	VERB
inlawrev-20658	833	41	the	the	DET
inlawrev-20658	833	42	property	property	NOUN
inlawrev-20658	833	43	for	for	ADP
inlawrev-20658	833	44	a	a	DET
inlawrev-20658	833	45	variety	variety	NOUN
inlawrev-20658	833	46	of	of	ADP
inlawrev-20658	833	47	social	social	ADJ
inlawrev-20658	833	48	and	and	CCONJ
inlawrev-20658	833	49	recreational	recreational	ADJ
inlawrev-20658	833	50	purposes	purpose	NOUN
inlawrev-20658	833	51	(	(	PUNCT
inlawrev-20658	833	52	e.g.	e.g.	ADV
inlawrev-20658	833	53	,	,	PUNCT
inlawrev-20658	833	54	gambling	gambling	NOUN
inlawrev-20658	833	55	,	,	PUNCT
inlawrev-20658	833	56	drinking	drinking	NOUN
inlawrev-20658	833	57	,	,	PUNCT
inlawrev-20658	833	58	dancing	dancing	NOUN
inlawrev-20658	833	59	,	,	PUNCT
inlawrev-20658	833	60	karaoke	karaoke	NOUN
inlawrev-20658	833	61	,	,	PUNCT
inlawrev-20658	833	62	pool	pool	NOUN
inlawrev-20658	833	63	and/or	and/or	CCONJ
inlawrev-20658	833	64	dart	dart	NOUN
inlawrev-20658	833	65	tournaments	tournament	NOUN
inlawrev-20658	833	66	,	,	PUNCT
inlawrev-20658	833	67	and	and	CCONJ
inlawrev-20658	833	68	general	general	ADJ
inlawrev-20658	833	69	relaxation	relaxation	NOUN
inlawrev-20658	833	70	)	)	PUNCT
inlawrev-20658	833	71	and	and	CCONJ
inlawrev-20658	833	72	for	for	ADP
inlawrev-20658	833	73	charitable	charitable	ADJ
inlawrev-20658	833	74	purposes.199	purposes.199	NOUN
inlawrev-20658	833	75	in	in	ADP
inlawrev-20658	833	76	this	this	DET
inlawrev-20658	833	77	case	case	NOUN
inlawrev-20658	833	78	,	,	PUNCT
inlawrev-20658	833	79	the	the	DET
inlawrev-20658	833	80	evidence	evidence	NOUN
inlawrev-20658	833	81	displayed	display	VERB
inlawrev-20658	833	82	that	that	SCONJ
inlawrev-20658	833	83	eagles	eagle	NOUN
inlawrev-20658	833	84	used	use	VERB
inlawrev-20658	833	85	the	the	DET
inlawrev-20658	833	86	property	property	NOUN
inlawrev-20658	833	87	for	for	ADP
inlawrev-20658	833	88	a	a	DET
inlawrev-20658	833	89	variety	variety	NOUN
inlawrev-20658	833	90	of	of	ADP
inlawrev-20658	833	91	both	both	CCONJ
inlawrev-20658	833	92	social	social	ADJ
inlawrev-20658	833	93	and	and	CCONJ
inlawrev-20658	833	94	recreational	recreational	ADJ
inlawrev-20658	833	95	purposes	purpose	NOUN
inlawrev-20658	833	96	but	but	CCONJ
inlawrev-20658	833	97	eagles	eagle	NOUN
inlawrev-20658	833	98	did	do	AUX
inlawrev-20658	833	99	not	not	PART
inlawrev-20658	833	100	provide	provide	VERB
inlawrev-20658	833	101	the	the	DET
inlawrev-20658	833	102	ibtr	ibtr	ADJ
inlawrev-20658	833	103	with	with	ADP
inlawrev-20658	833	104	a	a	DET
inlawrev-20658	833	105	comparison	comparison	NOUN
inlawrev-20658	833	106	of	of	ADP
inlawrev-20658	833	107	the	the	DET
inlawrev-20658	833	108	relative	relative	ADJ
inlawrev-20658	833	109	amounts	amount	NOUN
inlawrev-20658	833	110	of	of	ADP
inlawrev-20658	833	111	time	time	NOUN
inlawrev-20658	833	112	that	that	PRON
inlawrev-20658	833	113	the	the	DET
inlawrev-20658	833	114	lodge	lodge	NOUN
inlawrev-20658	833	115	was	be	AUX
inlawrev-20658	833	116	used	use	VERB
inlawrev-20658	833	117	for	for	ADP
inlawrev-20658	833	118	exempt	exempt	ADJ
inlawrev-20658	833	119	purposes	purpose	NOUN
inlawrev-20658	833	120	and	and	CCONJ
inlawrev-20658	833	121	for	for	ADP
inlawrev-20658	833	122	non	non	ADJ
inlawrev-20658	833	123	-	-	ADJ
inlawrev-20658	833	124	exempt	exempt	ADJ
inlawrev-20658	833	125	purposes.200	purposes.200	PRON
inlawrev-20658	833	126	thus	thus	ADV
inlawrev-20658	833	127	,	,	PUNCT
inlawrev-20658	833	128	eagles	eagle	NOUN
inlawrev-20658	833	129	’	'	PUNCT
inlawrev-20658	833	130	failure	failure	NOUN
inlawrev-20658	833	131	to	to	PART
inlawrev-20658	833	132	provide	provide	VERB
inlawrev-20658	833	133	this	this	DET
inlawrev-20658	833	134	comparison	comparison	NOUN
inlawrev-20658	833	135	was	be	AUX
inlawrev-20658	833	136	fatal	fatal	ADJ
inlawrev-20658	833	137	to	to	ADP
inlawrev-20658	833	138	the	the	DET
inlawrev-20658	833	139	claim	claim	NOUN
inlawrev-20658	833	140	for	for	ADP
inlawrev-20658	833	141	either	either	CCONJ
inlawrev-20658	833	142	a	a	DET
inlawrev-20658	833	143	full	full	ADJ
inlawrev-20658	833	144	or	or	CCONJ
inlawrev-20658	833	145	a	a	DET
inlawrev-20658	833	146	partial	partial	ADJ
inlawrev-20658	833	147	exemption.201	exemption.201	VERB
inlawrev-20658	833	148	consequently	consequently	ADV
inlawrev-20658	833	149	,	,	PUNCT
inlawrev-20658	833	150	eagles	eagle	NOUN
inlawrev-20658	833	151	failed	fail	VERB
inlawrev-20658	833	152	to	to	PART
inlawrev-20658	833	153	show	show	VERB
inlawrev-20658	833	154	that	that	SCONJ
inlawrev-20658	833	155	the	the	DET
inlawrev-20658	833	156	activities	activity	NOUN
inlawrev-20658	833	157	claimed	claim	VERB
inlawrev-20658	833	158	were	be	AUX
inlawrev-20658	833	159	exclusively	exclusively	ADV
inlawrev-20658	833	160	or	or	CCONJ
inlawrev-20658	833	161	predominately	predominately	ADV
inlawrev-20658	833	162	used	use	VERB
inlawrev-20658	833	163	for	for	ADP
inlawrev-20658	833	164	charitable	charitable	ADJ
inlawrev-20658	833	165	purposes.202	purposes.202	NOUN
inlawrev-20658	833	166	3	3	X
inlawrev-20658	834	1	.	.	PUNCT
inlawrev-20658	834	2	jones	jones	PROPN
inlawrev-20658	835	1	v.	v.	PROPN
inlawrev-20658	835	2	jefferson	jefferson	PROPN
inlawrev-20658	835	3	county	county	PROPN
inlawrev-20658	835	4	assessor.203	assessor.203	PROPN
inlawrev-20658	835	5	—	—	PUNCT
inlawrev-20658	835	6	on	on	ADP
inlawrev-20658	835	7	july	july	PROPN
inlawrev-20658	835	8	17	17	NUM
inlawrev-20658	835	9	,	,	PUNCT
inlawrev-20658	835	10	2013	2013	NUM
inlawrev-20658	835	11	,	,	PUNCT
inlawrev-20658	835	12	the	the	DET
inlawrev-20658	835	13	ibtr	ibtr	VERB
inlawrev-20658	835	14	issued	issue	VERB
inlawrev-20658	835	15	a	a	DET
inlawrev-20658	835	16	final	final	ADJ
inlawrev-20658	835	17	determination	determination	NOUN
inlawrev-20658	835	18	regarding	regard	VERB
inlawrev-20658	835	19	the	the	DET
inlawrev-20658	835	20	joneses	jones	NOUN
inlawrev-20658	835	21	’	'	PUNCT
inlawrev-20658	835	22	residential	residential	ADJ
inlawrev-20658	835	23	real	real	ADJ
inlawrev-20658	835	24	property	property	NOUN
inlawrev-20658	835	25	assessment	assessment	NOUN
inlawrev-20658	835	26	for	for	ADP
inlawrev-20658	835	27	the	the	DET
inlawrev-20658	835	28	2008	2008	NUM
inlawrev-20658	835	29	and	and	CCONJ
inlawrev-20658	835	30	2009	2009	NUM
inlawrev-20658	835	31	tax	tax	NOUN
inlawrev-20658	835	32	years.204	years.204	PROPN
inlawrev-20658	835	33	subsequently	subsequently	ADV
inlawrev-20658	835	34	,	,	PUNCT
inlawrev-20658	835	35	the	the	DET
inlawrev-20658	835	36	joneses	jones	NOUN
inlawrev-20658	835	37	initiated	initiate	VERB
inlawrev-20658	835	38	an	an	DET
inlawrev-20658	835	39	original	original	ADJ
inlawrev-20658	835	40	tax	tax	NOUN
inlawrev-20658	835	41	appeal	appeal	NOUN
inlawrev-20658	835	42	in	in	ADP
inlawrev-20658	835	43	the	the	DET
inlawrev-20658	835	44	indiana	indiana	PROPN
inlawrev-20658	835	45	tax	tax	NOUN
inlawrev-20658	835	46	court	court	NOUN
inlawrev-20658	835	47	challenge	challenge	NOUN
inlawrev-20658	835	48	to	to	ADP
inlawrev-20658	835	49	that	that	DET
inlawrev-20658	835	50	final	final	ADJ
inlawrev-20658	835	51	determination.205	determination.205	NOUN
inlawrev-20658	835	52	the	the	DET
inlawrev-20658	835	53	assessor	assessor	NOUN
inlawrev-20658	835	54	’s	’s	PART
inlawrev-20658	835	55	attorney	attorney	NOUN
inlawrev-20658	835	56	entered	enter	VERB
inlawrev-20658	835	57	an	an	DET
inlawrev-20658	835	58	appearance	appearance	NOUN
inlawrev-20658	835	59	and	and	CCONJ
inlawrev-20658	835	60	filed	file	VERB
inlawrev-20658	835	61	an	an	DET
inlawrev-20658	835	62	answer	answer	NOUN
inlawrev-20658	835	63	on	on	ADP
inlawrev-20658	835	64	october	october	PROPN
inlawrev-20658	835	65	2	2	NUM
inlawrev-20658	835	66	,	,	PUNCT
inlawrev-20658	835	67	2013.206	2013.206	PRON
inlawrev-20658	835	68	thereafter	thereafter	ADV
inlawrev-20658	835	69	,	,	PUNCT
inlawrev-20658	835	70	the	the	DET
inlawrev-20658	835	71	indiana	indiana	PROPN
inlawrev-20658	835	72	tax	tax	PROPN
inlawrev-20658	835	73	court	court	NOUN
inlawrev-20658	835	74	scheduled	schedule	VERB
inlawrev-20658	835	75	a	a	DET
inlawrev-20658	835	76	193	193	NUM
inlawrev-20658	835	77	.	.	PUNCT
inlawrev-20658	836	1	i	i	PRON
inlawrev-20658	836	2	d.	d.	PROPN
inlawrev-20658	836	3	194	194	NUM
inlawrev-20658	836	4	.	.	PUNCT
inlawrev-20658	837	1	i	i	PRON
inlawrev-20658	837	2	d.	d.	PROPN
inlawrev-20658	837	3	195	195	NUM
inlawrev-20658	837	4	.	.	PUNCT
inlawrev-20658	838	1	i	i	PRON
inlawrev-20658	838	2	d.	d.	PROPN
inlawrev-20658	838	3	196	196	NUM
inlawrev-20658	838	4	.	.	PUNCT
inlawrev-20658	839	1	i	i	PRON
inlawrev-20658	839	2	d	d	PROPN
inlawrev-20658	839	3	at	at	ADP
inlawrev-20658	839	4	1201	1201	NUM
inlawrev-20658	839	5	-	-	SYM
inlawrev-20658	839	6	02	02	NUM
inlawrev-20658	839	7	.	.	PUNCT
inlawrev-20658	839	8	197	197	NUM
inlawrev-20658	839	9	.	.	PUNCT
inlawrev-20658	840	1	i	i	PRON
inlawrev-20658	840	2	d.	d.	PROPN
inlawrev-20658	840	3	198	198	NUM
inlawrev-20658	840	4	.	.	PUNCT
inlawrev-20658	841	1	i	i	PRON
inlawrev-20658	841	2	d.	d.	PROPN
inlawrev-20658	841	3	199	199	NUM
inlawrev-20658	841	4	.	.	PUNCT
inlawrev-20658	842	1	i	i	PRON
inlawrev-20658	842	2	d.	d.	PROPN
inlawrev-20658	842	3	200	200	NUM
inlawrev-20658	842	4	.	.	PUNCT
inlawrev-20658	843	1	i	i	PRON
inlawrev-20658	843	2	d.	d.	PROPN
inlawrev-20658	843	3	201	201	NUM
inlawrev-20658	843	4	.	.	PUNCT
inlawrev-20658	844	1	i	i	PRON
inlawrev-20658	844	2	d.	d.	PROPN
inlawrev-20658	844	3	202	202	NUM
inlawrev-20658	844	4	.	.	PUNCT
inlawrev-20658	845	1	i	i	PRON
inlawrev-20658	845	2	d.	d.	PROPN
inlawrev-20658	845	3	203	203	NUM
inlawrev-20658	845	4	.	.	PROPN
inlawrev-20658	845	5	6	6	NUM
inlawrev-20658	845	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	845	7	1048	1048	NUM
inlawrev-20658	845	8	(	(	PUNCT
inlawrev-20658	845	9	ind	ind	NOUN
inlawrev-20658	845	10	.	.	PUNCT
inlawrev-20658	846	1	tax	tax	PROPN
inlawrev-20658	846	2	ct	ct	PROPN
inlawrev-20658	846	3	.	.	PROPN
inlawrev-20658	846	4	2014	2014	NUM
inlawrev-20658	846	5	)	)	PUNCT
inlawrev-20658	846	6	.	.	PUNCT
inlawrev-20658	847	1	204	204	NUM
inlawrev-20658	847	2	.	.	PUNCT
inlawrev-20658	848	1	i	i	PRON
inlawrev-20658	848	2	d.	d.	PROPN
inlawrev-20658	848	3	205	205	NUM
inlawrev-20658	848	4	.	.	PUNCT
inlawrev-20658	849	1	i	i	PRON
inlawrev-20658	849	2	d.	d.	PROPN
inlawrev-20658	849	3	206	206	NUM
inlawrev-20658	849	4	.	.	PUNCT
inlawrev-20658	850	1	i	i	PRON
inlawrev-20658	850	2	d.	d.	PROPN
inlawrev-20658	850	3	2015	2015	NUM
inlawrev-20658	850	4	]	]	PUNCT
inlawrev-20658	851	1	taxation	taxation	NOUN
inlawrev-20658	851	2	1477	1477	NUM
inlawrev-20658	851	3	conference.207	conference.207	NOUN
inlawrev-20658	851	4	the	the	DET
inlawrev-20658	851	5	next	next	ADJ
inlawrev-20658	851	6	day	day	NOUN
inlawrev-20658	851	7	,	,	PUNCT
inlawrev-20658	851	8	the	the	DET
inlawrev-20658	851	9	joneses	jones	NOUN
inlawrev-20658	851	10	moved	move	VERB
inlawrev-20658	851	11	for	for	ADP
inlawrev-20658	851	12	a	a	DET
inlawrev-20658	851	13	default	default	NOUN
inlawrev-20658	851	14	judgment	judgment	NOUN
inlawrev-20658	851	15	on	on	ADP
inlawrev-20658	851	16	the	the	DET
inlawrev-20658	851	17	basis	basis	NOUN
inlawrev-20658	851	18	that	that	SCONJ
inlawrev-20658	851	19	the	the	DET
inlawrev-20658	851	20	assessor	assessor	NOUN
inlawrev-20658	851	21	failed	fail	VERB
inlawrev-20658	851	22	to	to	PART
inlawrev-20658	851	23	file	file	VERB
inlawrev-20658	851	24	an	an	DET
inlawrev-20658	851	25	answer	answer	NOUN
inlawrev-20658	851	26	within	within	ADP
inlawrev-20658	851	27	thirty	thirty	NUM
inlawrev-20658	851	28	days	day	NOUN
inlawrev-20658	851	29	of	of	ADP
inlawrev-20658	851	30	the	the	DET
inlawrev-20658	851	31	filing	filing	NOUN
inlawrev-20658	851	32	of	of	ADP
inlawrev-20658	851	33	the	the	DET
inlawrev-20658	851	34	joneses	jones	NOUN
inlawrev-20658	851	35	’	'	PUNCT
inlawrev-20658	851	36	complaint.208	complaint.208	VERB
inlawrev-20658	851	37	the	the	DET
inlawrev-20658	851	38	assessor	assessor	NOUN
inlawrev-20658	851	39	filed	file	VERB
inlawrev-20658	851	40	a	a	DET
inlawrev-20658	851	41	response	response	NOUN
inlawrev-20658	851	42	opposing	oppose	VERB
inlawrev-20658	851	43	the	the	DET
inlawrev-20658	851	44	motion	motion	NOUN
inlawrev-20658	851	45	on	on	ADP
inlawrev-20658	851	46	october	october	PROPN
inlawrev-20658	851	47	29	29	NUM
inlawrev-20658	851	48	,	,	PUNCT
inlawrev-20658	851	49	2013.209	2013.209	NUM
inlawrev-20658	851	50	in	in	ADP
inlawrev-20658	851	51	an	an	DET
inlawrev-20658	851	52	order	order	NOUN
inlawrev-20658	851	53	dated	date	VERB
inlawrev-20658	851	54	november	november	PROPN
inlawrev-20658	851	55	20	20	NUM
inlawrev-20658	851	56	,	,	PUNCT
inlawrev-20658	851	57	2013	2013	NUM
inlawrev-20658	851	58	,	,	PUNCT
inlawrev-20658	851	59	the	the	DET
inlawrev-20658	851	60	indiana	indiana	PROPN
inlawrev-20658	851	61	tax	tax	PROPN
inlawrev-20658	851	62	court	court	NOUN
inlawrev-20658	851	63	denied	deny	VERB
inlawrev-20658	851	64	the	the	DET
inlawrev-20658	851	65	joneses	jones	NOUN
inlawrev-20658	851	66	’	'	PUNCT
inlawrev-20658	851	67	motion	motion	NOUN
inlawrev-20658	851	68	for	for	ADP
inlawrev-20658	851	69	default	default	NOUN
inlawrev-20658	851	70	judgment	judgment	NOUN
inlawrev-20658	851	71	,	,	PUNCT
inlawrev-20658	851	72	explaining	explain	VERB
inlawrev-20658	851	73	that	that	SCONJ
inlawrev-20658	851	74	because	because	SCONJ
inlawrev-20658	851	75	the	the	DET
inlawrev-20658	851	76	assessor	assessor	NOUN
inlawrev-20658	851	77	filed	file	VERB
inlawrev-20658	851	78	an	an	DET
inlawrev-20658	851	79	answer	answer	NOUN
inlawrev-20658	851	80	before	before	SCONJ
inlawrev-20658	851	81	the	the	DET
inlawrev-20658	851	82	joneses	jones	NOUN
inlawrev-20658	851	83	filed	file	VERB
inlawrev-20658	851	84	their	their	PRON
inlawrev-20658	851	85	motion	motion	NOUN
inlawrev-20658	851	86	,	,	PUNCT
inlawrev-20658	851	87	the	the	DET
inlawrev-20658	851	88	fact	fact	NOUN
inlawrev-20658	851	89	that	that	SCONJ
inlawrev-20658	851	90	the	the	DET
inlawrev-20658	851	91	answer	answer	NOUN
inlawrev-20658	851	92	was	be	AUX
inlawrev-20658	851	93	late	late	ADJ
inlawrev-20658	851	94	was	be	AUX
inlawrev-20658	851	95	of	of	ADP
inlawrev-20658	851	96	no	no	DET
inlawrev-20658	851	97	consequence.210	consequence.210	NOUN
inlawrev-20658	851	98	in	in	ADP
inlawrev-20658	851	99	denying	deny	VERB
inlawrev-20658	851	100	the	the	DET
inlawrev-20658	851	101	motion	motion	NOUN
inlawrev-20658	851	102	,	,	PUNCT
inlawrev-20658	851	103	the	the	DET
inlawrev-20658	851	104	indiana	indiana	PROPN
inlawrev-20658	851	105	tax	tax	PROPN
inlawrev-20658	851	106	court	court	NOUN
inlawrev-20658	851	107	also	also	ADV
inlawrev-20658	851	108	explained	explain	VERB
inlawrev-20658	851	109	that	that	SCONJ
inlawrev-20658	851	110	while	while	SCONJ
inlawrev-20658	851	111	procedural	procedural	ADJ
inlawrev-20658	851	112	rules	rule	NOUN
inlawrev-20658	851	113	are	be	AUX
inlawrev-20658	851	114	extremely	extremely	ADV
inlawrev-20658	851	115	important	important	ADJ
inlawrev-20658	851	116	,	,	PUNCT
inlawrev-20658	851	117	they	they	PRON
inlawrev-20658	851	118	are	be	AUX
inlawrev-20658	851	119	merely	merely	ADV
inlawrev-20658	851	120	a	a	DET
inlawrev-20658	851	121	means	mean	NOUN
inlawrev-20658	851	122	for	for	ADP
inlawrev-20658	851	123	achieving	achieve	VERB
inlawrev-20658	851	124	orderly	orderly	ADJ
inlawrev-20658	851	125	and	and	CCONJ
inlawrev-20658	851	126	speedy	speedy	ADJ
inlawrev-20658	851	127	justice.211	justice.211	NOUN
inlawrev-20658	851	128	indeed	indeed	ADV
inlawrev-20658	851	129	,	,	PUNCT
inlawrev-20658	851	130	the	the	DET
inlawrev-20658	851	131	indiana	indiana	PROPN
inlawrev-20658	851	132	tax	tax	PROPN
inlawrev-20658	851	133	court	court	NOUN
inlawrev-20658	851	134	’s	’s	PART
inlawrev-20658	851	135	“	"	PUNCT
inlawrev-20658	851	136	function	function	NOUN
inlawrev-20658	851	137	is	be	AUX
inlawrev-20658	851	138	to	to	PART
inlawrev-20658	851	139	serve	serve	VERB
inlawrev-20658	851	140	the	the	DET
inlawrev-20658	851	141	truth	truth	NOUN
inlawrev-20658	851	142	and	and	CCONJ
inlawrev-20658	851	143	to	to	PART
inlawrev-20658	851	144	decide	decide	VERB
inlawrev-20658	851	145	legal	legal	ADJ
inlawrev-20658	851	146	issues	issue	NOUN
inlawrev-20658	851	147	,	,	PUNCT
inlawrev-20658	851	148	not	not	PART
inlawrev-20658	851	149	clear	clear	VERB
inlawrev-20658	851	150	the	the	DET
inlawrev-20658	851	151	dockets	docket	NOUN
inlawrev-20658	851	152	by	by	ADP
inlawrev-20658	851	153	utilization	utilization	NOUN
inlawrev-20658	851	154	of	of	ADP
inlawrev-20658	851	155	unnecessarily	unnecessarily	ADV
inlawrev-20658	851	156	narrow	narrow	ADJ
inlawrev-20658	851	157	technical	technical	ADJ
inlawrev-20658	851	158	interpretations	interpretation	NOUN
inlawrev-20658	851	159	of	of	ADP
inlawrev-20658	851	160	the	the	DET
inlawrev-20658	851	161	procedural	procedural	ADJ
inlawrev-20658	851	162	rules	rule	NOUN
inlawrev-20658	851	163	.	.	PUNCT
inlawrev-20658	851	164	”212	”212	PUNCT
inlawrev-20658	851	165	in	in	ADP
inlawrev-20658	851	166	denying	deny	VERB
inlawrev-20658	851	167	the	the	DET
inlawrev-20658	851	168	motion	motion	NOUN
inlawrev-20658	851	169	,	,	PUNCT
inlawrev-20658	851	170	the	the	DET
inlawrev-20658	851	171	indiana	indiana	PROPN
inlawrev-20658	851	172	tax	tax	PROPN
inlawrev-20658	851	173	court	court	NOUN
inlawrev-20658	851	174	also	also	ADV
inlawrev-20658	851	175	explained	explain	VERB
inlawrev-20658	851	176	its	its	PRON
inlawrev-20658	851	177	long	long	ADV
inlawrev-20658	851	178	-	-	PUNCT
inlawrev-20658	851	179	standing	stand	VERB
inlawrev-20658	851	180	policy	policy	NOUN
inlawrev-20658	851	181	that	that	PRON
inlawrev-20658	851	182	cases	case	NOUN
inlawrev-20658	851	183	should	should	AUX
inlawrev-20658	851	184	be	be	AUX
inlawrev-20658	851	185	decided	decide	VERB
inlawrev-20658	851	186	on	on	ADP
inlawrev-20658	851	187	the	the	DET
inlawrev-20658	851	188	merits.213	merits.213	NOUN
inlawrev-20658	851	189	consequently	consequently	ADV
inlawrev-20658	851	190	,	,	PUNCT
inlawrev-20658	851	191	given	give	VERB
inlawrev-20658	851	192	the	the	DET
inlawrev-20658	851	193	particular	particular	ADJ
inlawrev-20658	851	194	facts	fact	NOUN
inlawrev-20658	851	195	of	of	ADP
inlawrev-20658	851	196	the	the	DET
inlawrev-20658	851	197	case	case	NOUN
inlawrev-20658	851	198	,	,	PUNCT
inlawrev-20658	851	199	the	the	DET
inlawrev-20658	851	200	indiana	indiana	PROPN
inlawrev-20658	851	201	tax	tax	PROPN
inlawrev-20658	851	202	court	court	NOUN
inlawrev-20658	851	203	determined	determine	VERB
inlawrev-20658	851	204	that	that	SCONJ
inlawrev-20658	851	205	the	the	DET
inlawrev-20658	851	206	failure	failure	NOUN
inlawrev-20658	851	207	did	do	AUX
inlawrev-20658	851	208	not	not	PART
inlawrev-20658	851	209	warrant	warrant	VERB
inlawrev-20658	851	210	a	a	DET
inlawrev-20658	851	211	dismissal.214	dismissal.214	NOUN
inlawrev-20658	851	212	the	the	DET
inlawrev-20658	851	213	joneses	jones	NOUN
inlawrev-20658	851	214	timely	timely	ADV
inlawrev-20658	851	215	filed	file	VERB
inlawrev-20658	851	216	their	their	PRON
inlawrev-20658	851	217	initial	initial	ADJ
inlawrev-20658	851	218	brief	brief	NOUN
inlawrev-20658	851	219	and	and	CCONJ
inlawrev-20658	851	220	the	the	DET
inlawrev-20658	851	221	assessor	assessor	NOUN
inlawrev-20658	851	222	filed	file	VERB
inlawrev-20658	851	223	a	a	DET
inlawrev-20658	851	224	motion	motion	NOUN
inlawrev-20658	851	225	to	to	PART
inlawrev-20658	851	226	dismiss	dismiss	VERB
inlawrev-20658	851	227	the	the	DET
inlawrev-20658	851	228	case	case	NOUN
inlawrev-20658	851	229	,	,	PUNCT
inlawrev-20658	851	230	as	as	ADV
inlawrev-20658	851	231	well	well	ADV
inlawrev-20658	851	232	as	as	ADP
inlawrev-20658	851	233	a	a	DET
inlawrev-20658	851	234	brief.215	brief.215	NOUN
inlawrev-20658	851	235	however	however	ADV
inlawrev-20658	851	236	,	,	PUNCT
inlawrev-20658	851	237	the	the	DET
inlawrev-20658	851	238	assessor	assessor	NOUN
inlawrev-20658	851	239	’s	’s	PART
inlawrev-20658	851	240	brief	brief	NOUN
inlawrev-20658	851	241	did	do	AUX
inlawrev-20658	851	242	not	not	PART
inlawrev-20658	851	243	address	address	VERB
inlawrev-20658	851	244	the	the	DET
inlawrev-20658	851	245	merits	merit	NOUN
inlawrev-20658	851	246	of	of	ADP
inlawrev-20658	851	247	the	the	DET
inlawrev-20658	851	248	case	case	NOUN
inlawrev-20658	851	249	but	but	CCONJ
inlawrev-20658	851	250	instead	instead	ADV
inlawrev-20658	851	251	provided	provide	VERB
inlawrev-20658	851	252	a	a	DET
inlawrev-20658	851	253	legal	legal	ADJ
inlawrev-20658	851	254	argument	argument	NOUN
inlawrev-20658	851	255	to	to	PART
inlawrev-20658	851	256	support	support	VERB
inlawrev-20658	851	257	the	the	DET
inlawrev-20658	851	258	motion	motion	NOUN
inlawrev-20658	851	259	to	to	PART
inlawrev-20658	851	260	dismiss	dismiss	VERB
inlawrev-20658	851	261	;	;	PUNCT
inlawrev-20658	851	262	specifically	specifically	ADV
inlawrev-20658	851	263	,	,	PUNCT
inlawrev-20658	851	264	that	that	SCONJ
inlawrev-20658	851	265	the	the	DET
inlawrev-20658	851	266	joneses	jones	NOUN
inlawrev-20658	851	267	had	have	AUX
inlawrev-20658	851	268	failed	fail	VERB
inlawrev-20658	851	269	to	to	PART
inlawrev-20658	851	270	timely	timely	ADV
inlawrev-20658	851	271	file	file	VERB
inlawrev-20658	851	272	a	a	DET
inlawrev-20658	851	273	request	request	NOUN
inlawrev-20658	851	274	for	for	ADP
inlawrev-20658	851	275	the	the	DET
inlawrev-20658	851	276	ibtr	ibtr	ADJ
inlawrev-20658	851	277	to	to	PART
inlawrev-20658	851	278	prepare	prepare	VERB
inlawrev-20658	851	279	a	a	DET
inlawrev-20658	851	280	certified	certify	VERB
inlawrev-20658	851	281	copy	copy	NOUN
inlawrev-20658	851	282	of	of	ADP
inlawrev-20658	851	283	its	its	PRON
inlawrev-20658	851	284	administrative	administrative	ADJ
inlawrev-20658	851	285	record	record	NOUN
inlawrev-20658	851	286	as	as	SCONJ
inlawrev-20658	851	287	the	the	DET
inlawrev-20658	851	288	joneses	jones	NOUN
inlawrev-20658	851	289	were	be	AUX
inlawrev-20658	851	290	required	require	VERB
inlawrev-20658	851	291	to	to	PART
inlawrev-20658	851	292	do	do	VERB
inlawrev-20658	851	293	through	through	ADP
inlawrev-20658	851	294	indiana	indiana	PROPN
inlawrev-20658	851	295	tax	tax	PROPN
inlawrev-20658	851	296	court	court	NOUN
inlawrev-20658	851	297	rule	rule	VERB
inlawrev-20658	851	298	3.216	3.216	NUM
inlawrev-20658	851	299	an	an	DET
inlawrev-20658	851	300	original	original	ADJ
inlawrev-20658	851	301	tax	tax	NOUN
inlawrev-20658	851	302	appeal	appeal	NOUN
inlawrev-20658	851	303	from	from	ADP
inlawrev-20658	851	304	a	a	DET
inlawrev-20658	851	305	final	final	ADJ
inlawrev-20658	851	306	determination	determination	NOUN
inlawrev-20658	851	307	of	of	ADP
inlawrev-20658	851	308	the	the	DET
inlawrev-20658	851	309	ibtr	ibtr	NOUN
inlawrev-20658	851	310	is	be	AUX
inlawrev-20658	851	311	commenced	commence	VERB
inlawrev-20658	851	312	by	by	ADP
inlawrev-20658	851	313	filing	file	VERB
inlawrev-20658	851	314	a	a	DET
inlawrev-20658	851	315	petition	petition	NOUN
inlawrev-20658	851	316	in	in	ADP
inlawrev-20658	851	317	the	the	DET
inlawrev-20658	851	318	indiana	indiana	PROPN
inlawrev-20658	851	319	tax	tax	PROPN
inlawrev-20658	851	320	court	court	NOUN
inlawrev-20658	851	321	and	and	CCONJ
inlawrev-20658	851	322	filing	file	VERB
inlawrev-20658	851	323	a	a	DET
inlawrev-20658	851	324	written	write	VERB
inlawrev-20658	851	325	notice	notice	NOUN
inlawrev-20658	851	326	of	of	ADP
inlawrev-20658	851	327	appeal	appeal	NOUN
inlawrev-20658	851	328	with	with	ADP
inlawrev-20658	851	329	the	the	DET
inlawrev-20658	851	330	ibtr.217	ibtr.217	NOUN
inlawrev-20658	851	331	if	if	SCONJ
inlawrev-20658	851	332	the	the	DET
inlawrev-20658	851	333	petitioner	petitioner	NOUN
inlawrev-20658	851	334	does	do	AUX
inlawrev-20658	851	335	not	not	PART
inlawrev-20658	851	336	include	include	VERB
inlawrev-20658	851	337	in	in	ADP
inlawrev-20658	851	338	the	the	DET
inlawrev-20658	851	339	petition	petition	NOUN
inlawrev-20658	851	340	a	a	DET
inlawrev-20658	851	341	request	request	NOUN
inlawrev-20658	851	342	that	that	SCONJ
inlawrev-20658	851	343	the	the	DET
inlawrev-20658	851	344	ibtr	ibtr	NOUN
inlawrev-20658	851	345	prepare	prepare	VERB
inlawrev-20658	851	346	a	a	DET
inlawrev-20658	851	347	certified	certify	VERB
inlawrev-20658	851	348	copy	copy	NOUN
inlawrev-20658	851	349	of	of	ADP
inlawrev-20658	851	350	the	the	DET
inlawrev-20658	851	351	agency	agency	NOUN
inlawrev-20658	851	352	record	record	NOUN
inlawrev-20658	851	353	,	,	PUNCT
inlawrev-20658	851	354	then	then	ADV
inlawrev-20658	851	355	the	the	DET
inlawrev-20658	851	356	petitioner	petitioner	NOUN
inlawrev-20658	851	357	is	be	AUX
inlawrev-20658	851	358	required	require	VERB
inlawrev-20658	851	359	to	to	PART
inlawrev-20658	851	360	file	file	VERB
inlawrev-20658	851	361	a	a	DET
inlawrev-20658	851	362	separate	separate	ADJ
inlawrev-20658	851	363	request	request	NOUN
inlawrev-20658	851	364	for	for	ADP
inlawrev-20658	851	365	such	such	ADJ
inlawrev-20658	851	366	record	record	NOUN
inlawrev-20658	851	367	through	through	ADP
inlawrev-20658	851	368	indiana	indiana	PROPN
inlawrev-20658	851	369	tax	tax	PROPN
inlawrev-20658	851	370	court	court	NOUN
inlawrev-20658	851	371	rule	rule	VERB
inlawrev-20658	851	372	3	3	NUM
inlawrev-20658	851	373	,	,	PUNCT
inlawrev-20658	851	374	section	section	NOUN
inlawrev-20658	851	375	(	(	PUNCT
inlawrev-20658	851	376	e).218	e).218	X
inlawrev-20658	851	377	in	in	ADP
inlawrev-20658	851	378	indiana	indiana	PROPN
inlawrev-20658	851	379	tax	tax	PROPN
inlawrev-20658	851	380	court	court	NOUN
inlawrev-20658	851	381	rule	rule	VERB
inlawrev-20658	851	382	3	3	NUM
inlawrev-20658	851	383	,	,	PUNCT
inlawrev-20658	851	384	section	section	NOUN
inlawrev-20658	851	385	(	(	PUNCT
inlawrev-20658	851	386	b	b	NOUN
inlawrev-20658	851	387	)	)	PUNCT
inlawrev-20658	851	388	,	,	PUNCT
inlawrev-20658	851	389	the	the	DET
inlawrev-20658	851	390	petitioner	petitioner	NOUN
inlawrev-20658	851	391	is	be	AUX
inlawrev-20658	851	392	required	require	VERB
inlawrev-20658	851	393	to	to	PART
inlawrev-20658	851	394	request	request	VERB
inlawrev-20658	851	395	the	the	DET
inlawrev-20658	851	396	ibtr	ibtr	NOUN
inlawrev-20658	851	397	to	to	PART
inlawrev-20658	851	398	prepare	prepare	VERB
inlawrev-20658	851	399	a	a	DET
inlawrev-20658	851	400	certified	certify	VERB
inlawrev-20658	851	401	copy	copy	NOUN
inlawrev-20658	851	402	of	of	ADP
inlawrev-20658	851	403	the	the	DET
inlawrev-20658	851	404	agency	agency	NOUN
inlawrev-20658	851	405	record	record	NOUN
inlawrev-20658	851	406	within	within	ADP
inlawrev-20658	851	407	thirty	thirty	NUM
inlawrev-20658	851	408	days	day	NOUN
inlawrev-20658	851	409	after	after	ADP
inlawrev-20658	851	410	filing	file	VERB
inlawrev-20658	851	411	the	the	DET
inlawrev-20658	851	412	petition.219	petition.219	NOUN
inlawrev-20658	851	413	further	far	ADV
inlawrev-20658	851	414	,	,	PUNCT
inlawrev-20658	851	415	the	the	DET
inlawrev-20658	851	416	petitioner	petitioner	NOUN
inlawrev-20658	851	417	is	be	AUX
inlawrev-20658	851	418	required	require	VERB
inlawrev-20658	851	419	to	to	PART
inlawrev-20658	851	420	transmit	transmit	VERB
inlawrev-20658	851	421	a	a	DET
inlawrev-20658	851	422	certified	certify	VERB
inlawrev-20658	851	423	copy	copy	NOUN
inlawrev-20658	851	424	of	of	ADP
inlawrev-20658	851	425	the	the	DET
inlawrev-20658	851	426	record	record	NOUN
inlawrev-20658	851	427	to	to	ADP
inlawrev-20658	851	428	the	the	DET
inlawrev-20658	851	429	indiana	indiana	PROPN
inlawrev-20658	851	430	tax	tax	NOUN
inlawrev-20658	851	431	court	court	NOUN
inlawrev-20658	851	432	within	within	ADP
inlawrev-20658	851	433	thirty	thirty	NUM
inlawrev-20658	851	434	days	day	NOUN
inlawrev-20658	851	435	after	after	ADP
inlawrev-20658	851	436	having	having	AUX
inlawrev-20658	851	437	received	receive	VERB
inlawrev-20658	851	438	notification	notification	NOUN
inlawrev-20658	851	439	from	from	ADP
inlawrev-20658	851	440	the	the	DET
inlawrev-20658	851	441	ibtr	ibtr	ADJ
inlawrev-20658	851	442	that	that	SCONJ
inlawrev-20658	851	443	the	the	DET
inlawrev-20658	851	444	record	record	NOUN
inlawrev-20658	851	445	has	have	AUX
inlawrev-20658	851	446	been	be	AUX
inlawrev-20658	851	447	207	207	NUM
inlawrev-20658	851	448	.	.	PUNCT
inlawrev-20658	852	1	i	i	PRON
inlawrev-20658	852	2	d.	d.	PROPN
inlawrev-20658	852	3	208	208	NUM
inlawrev-20658	852	4	.	.	PUNCT
inlawrev-20658	853	1	i	i	PRON
inlawrev-20658	853	2	d.	d.	PROPN
inlawrev-20658	853	3	209	209	NUM
inlawrev-20658	853	4	.	.	PUNCT
inlawrev-20658	854	1	i	i	PRON
inlawrev-20658	854	2	d.	d.	PROPN
inlawrev-20658	854	3	210	210	NUM
inlawrev-20658	854	4	.	.	PUNCT
inlawrev-20658	855	1	i	i	PRON
inlawrev-20658	855	2	d.	d.	PROPN
inlawrev-20658	855	3	at	at	ADP
inlawrev-20658	855	4	1049	1049	NUM
inlawrev-20658	855	5	.	.	PUNCT
inlawrev-20658	856	1	211	211	NUM
inlawrev-20658	856	2	.	.	PUNCT
inlawrev-20658	857	1	i	i	PRON
inlawrev-20658	857	2	d.	d.	PROPN
inlawrev-20658	857	3	212	212	NUM
inlawrev-20658	857	4	.	.	PUNCT
inlawrev-20658	858	1	i	i	PRON
inlawrev-20658	858	2	d.	d.	PROPN
inlawrev-20658	858	3	(	(	PUNCT
inlawrev-20658	858	4	citation	citation	NOUN
inlawrev-20658	858	5	omitted	omit	VERB
inlawrev-20658	858	6	)	)	PUNCT
inlawrev-20658	858	7	.	.	PUNCT
inlawrev-20658	859	1	213	213	NUM
inlawrev-20658	859	2	.	.	PUNCT
inlawrev-20658	860	1	i	i	PRON
inlawrev-20658	860	2	d.	d.	PROPN
inlawrev-20658	860	3	214	214	NUM
inlawrev-20658	860	4	.	.	PUNCT
inlawrev-20658	861	1	i	i	PRON
inlawrev-20658	861	2	d.	d.	PROPN
inlawrev-20658	861	3	215	215	NUM
inlawrev-20658	861	4	.	.	PUNCT
inlawrev-20658	862	1	i	i	PRON
inlawrev-20658	862	2	d.	d.	PROPN
inlawrev-20658	862	3	216	216	NUM
inlawrev-20658	862	4	.	.	PUNCT
inlawrev-20658	863	1	i	i	PRON
inlawrev-20658	863	2	d.	d.	PROPN
inlawrev-20658	863	3	217	217	NUM
inlawrev-20658	863	4	.	.	PUNCT
inlawrev-20658	864	1	i	i	PRON
inlawrev-20658	864	2	d.	d.	PROPN
inlawrev-20658	864	3	218	218	NUM
inlawrev-20658	864	4	.	.	PUNCT
inlawrev-20658	865	1	i	i	PRON
inlawrev-20658	865	2	d.	d.	PROPN
inlawrev-20658	865	3	219	219	NUM
inlawrev-20658	865	4	.	.	PUNCT
inlawrev-20658	866	1	i	i	PRON
inlawrev-20658	866	2	d.	d.	PROPN
inlawrev-20658	866	3	1478	1478	NUM
inlawrev-20658	866	4	indiana	indiana	PROPN
inlawrev-20658	866	5	law	law	PROPN
inlawrev-20658	866	6	review	review	NOUN
inlawrev-20658	867	1	[	[	X
inlawrev-20658	867	2	vol	vol	NOUN
inlawrev-20658	867	3	.	.	PUNCT
inlawrev-20658	868	1	48:1455	48:1455	X
inlawrev-20658	868	2	prepared.220	prepared.220	VERB
inlawrev-20658	868	3	when	when	SCONJ
inlawrev-20658	868	4	the	the	DET
inlawrev-20658	868	5	joneses	jones	NOUN
inlawrev-20658	868	6	filed	file	VERB
inlawrev-20658	868	7	their	their	PRON
inlawrev-20658	868	8	complaint	complaint	NOUN
inlawrev-20658	868	9	with	with	ADP
inlawrev-20658	868	10	the	the	DET
inlawrev-20658	868	11	indiana	indiana	PROPN
inlawrev-20658	868	12	tax	tax	PROPN
inlawrev-20658	868	13	court	court	NOUN
inlawrev-20658	868	14	on	on	ADP
inlawrev-20658	868	15	august	august	PROPN
inlawrev-20658	868	16	28	28	NUM
inlawrev-20658	868	17	,	,	PUNCT
inlawrev-20658	868	18	2013	2013	NUM
inlawrev-20658	868	19	,	,	PUNCT
inlawrev-20658	868	20	they	they	PRON
inlawrev-20658	868	21	did	do	AUX
inlawrev-20658	868	22	not	not	PART
inlawrev-20658	868	23	include	include	VERB
inlawrev-20658	868	24	a	a	DET
inlawrev-20658	868	25	request	request	NOUN
inlawrev-20658	868	26	that	that	SCONJ
inlawrev-20658	868	27	the	the	DET
inlawrev-20658	868	28	ibtr	ibtr	NOUN
inlawrev-20658	868	29	prepare	prepare	VERB
inlawrev-20658	868	30	a	a	DET
inlawrev-20658	868	31	certified	certify	VERB
inlawrev-20658	868	32	copy	copy	NOUN
inlawrev-20658	868	33	of	of	ADP
inlawrev-20658	868	34	the	the	DET
inlawrev-20658	868	35	administrative	administrative	ADJ
inlawrev-20658	868	36	record.221	record.221	PROPN
inlawrev-20658	868	37	consequently	consequently	ADV
inlawrev-20658	868	38	,	,	PUNCT
inlawrev-20658	868	39	through	through	ADP
inlawrev-20658	868	40	indiana	indiana	PROPN
inlawrev-20658	868	41	tax	tax	PROPN
inlawrev-20658	868	42	court	court	NOUN
inlawrev-20658	868	43	rule	rule	NOUN
inlawrev-20658	868	44	3	3	NUM
inlawrev-20658	868	45	,	,	PUNCT
inlawrev-20658	868	46	they	they	PRON
inlawrev-20658	868	47	had	have	VERB
inlawrev-20658	868	48	until	until	ADP
inlawrev-20658	868	49	september	september	PROPN
inlawrev-20658	868	50	27	27	NUM
inlawrev-20658	868	51	,	,	PUNCT
inlawrev-20658	868	52	2013	2013	NUM
inlawrev-20658	868	53	,	,	PUNCT
inlawrev-20658	868	54	to	to	PART
inlawrev-20658	868	55	file	file	VERB
inlawrev-20658	868	56	a	a	DET
inlawrev-20658	868	57	separate	separate	ADJ
inlawrev-20658	868	58	request	request	NOUN
inlawrev-20658	868	59	for	for	SCONJ
inlawrev-20658	868	60	the	the	DET
inlawrev-20658	868	61	administrative	administrative	ADJ
inlawrev-20658	868	62	record	record	NOUN
inlawrev-20658	868	63	to	to	PART
inlawrev-20658	868	64	be	be	AUX
inlawrev-20658	868	65	prepared.222	prepared.222	NOUN
inlawrev-20658	868	66	because	because	SCONJ
inlawrev-20658	868	67	the	the	DET
inlawrev-20658	868	68	joneses	jones	NOUN
inlawrev-20658	868	69	failed	fail	VERB
inlawrev-20658	868	70	to	to	PART
inlawrev-20658	868	71	meet	meet	VERB
inlawrev-20658	868	72	that	that	DET
inlawrev-20658	868	73	september	september	PROPN
inlawrev-20658	868	74	deadline	deadline	NOUN
inlawrev-20658	868	75	,	,	PUNCT
inlawrev-20658	868	76	the	the	DET
inlawrev-20658	868	77	assessor	assessor	NOUN
inlawrev-20658	868	78	argued	argue	VERB
inlawrev-20658	868	79	that	that	SCONJ
inlawrev-20658	868	80	the	the	DET
inlawrev-20658	868	81	joneses	jones	NOUN
inlawrev-20658	868	82	“	"	PUNCT
inlawrev-20658	868	83	have	have	AUX
inlawrev-20658	868	84	not	not	PART
inlawrev-20658	868	85	properly	properly	ADV
inlawrev-20658	868	86	initiated	initiate	VERB
inlawrev-20658	868	87	their	their	PRON
inlawrev-20658	868	88	action	action	NOUN
inlawrev-20658	868	89	before	before	ADP
inlawrev-20658	868	90	the	the	DET
inlawrev-20658	868	91	indiana	indiana	PROPN
inlawrev-20658	868	92	tax	tax	PROPN
inlawrev-20658	868	93	court	court	NOUN
inlawrev-20658	868	94	,	,	PUNCT
inlawrev-20658	868	95	”	"	PUNCT
inlawrev-20658	868	96	and	and	CCONJ
inlawrev-20658	868	97	therefore	therefore	ADV
inlawrev-20658	868	98	,	,	PUNCT
inlawrev-20658	868	99	the	the	DET
inlawrev-20658	868	100	complaint	complaint	NOUN
inlawrev-20658	868	101	should	should	AUX
inlawrev-20658	868	102	be	be	AUX
inlawrev-20658	868	103	dismissed.223	dismissed.223	ADJ
inlawrev-20658	868	104	however	however	ADV
inlawrev-20658	868	105	,	,	PUNCT
inlawrev-20658	868	106	through	through	ADP
inlawrev-20658	868	107	a	a	DET
inlawrev-20658	868	108	series	series	NOUN
inlawrev-20658	868	109	of	of	ADP
inlawrev-20658	868	110	cases	case	NOUN
inlawrev-20658	868	111	,	,	PUNCT
inlawrev-20658	868	112	the	the	DET
inlawrev-20658	868	113	indiana	indiana	PROPN
inlawrev-20658	868	114	supreme	supreme	PROPN
inlawrev-20658	868	115	court	court	PROPN
inlawrev-20658	868	116	has	have	AUX
inlawrev-20658	868	117	held	hold	VERB
inlawrev-20658	868	118	that	that	SCONJ
inlawrev-20658	868	119	a	a	DET
inlawrev-20658	868	120	failure	failure	NOUN
inlawrev-20658	868	121	to	to	AUX
inlawrev-20658	868	122	timely	timely	ADV
inlawrev-20658	868	123	file	file	VERB
inlawrev-20658	868	124	the	the	DET
inlawrev-20658	868	125	administrative	administrative	ADJ
inlawrev-20658	868	126	record	record	NOUN
inlawrev-20658	868	127	pursuant	pursuant	NOUN
inlawrev-20658	868	128	to	to	ADP
inlawrev-20658	868	129	indiana	indiana	PROPN
inlawrev-20658	868	130	tax	tax	PROPN
inlawrev-20658	868	131	court	court	NOUN
inlawrev-20658	868	132	rule	rule	NOUN
inlawrev-20658	868	133	3	3	NUM
inlawrev-20658	868	134	is	be	AUX
inlawrev-20658	868	135	the	the	DET
inlawrev-20658	868	136	type	type	NOUN
inlawrev-20658	868	137	of	of	ADP
inlawrev-20658	868	138	legal	legal	ADJ
inlawrev-20658	868	139	error	error	NOUN
inlawrev-20658	868	140	or	or	CCONJ
inlawrev-20658	868	141	procedural	procedural	ADJ
inlawrev-20658	868	142	defect	defect	NOUN
inlawrev-20658	868	143	which	which	PRON
inlawrev-20658	868	144	,	,	PUNCT
inlawrev-20658	868	145	if	if	SCONJ
inlawrev-20658	868	146	not	not	PART
inlawrev-20658	868	147	objected	object	VERB
inlawrev-20658	868	148	to	to	ADP
inlawrev-20658	868	149	at	at	ADP
inlawrev-20658	868	150	the	the	DET
inlawrev-20658	868	151	appropriate	appropriate	ADJ
inlawrev-20658	868	152	time	time	NOUN
inlawrev-20658	868	153	,	,	PUNCT
inlawrev-20658	868	154	is	be	AUX
inlawrev-20658	868	155	waived.224	waived.224	NOUN
inlawrev-20658	868	156	further	far	ADV
inlawrev-20658	868	157	,	,	PUNCT
inlawrev-20658	868	158	if	if	SCONJ
inlawrev-20658	868	159	a	a	DET
inlawrev-20658	868	160	petitioner	petitioner	NOUN
inlawrev-20658	868	161	fails	fail	VERB
inlawrev-20658	868	162	to	to	PART
inlawrev-20658	868	163	timely	timely	ADJ
inlawrev-20658	868	164	request	request	NOUN
inlawrev-20658	868	165	that	that	SCONJ
inlawrev-20658	868	166	a	a	DET
inlawrev-20658	868	167	certified	certify	VERB
inlawrev-20658	868	168	copy	copy	NOUN
inlawrev-20658	868	169	of	of	ADP
inlawrev-20658	868	170	the	the	DET
inlawrev-20658	868	171	ibtr	ibtr	VERB
inlawrev-20658	868	172	’s	’s	PART
inlawrev-20658	868	173	administrative	administrative	ADJ
inlawrev-20658	868	174	record	record	NOUN
inlawrev-20658	868	175	be	be	AUX
inlawrev-20658	868	176	prepared	prepare	VERB
inlawrev-20658	868	177	through	through	ADP
inlawrev-20658	868	178	indiana	indiana	PROPN
inlawrev-20658	868	179	tax	tax	PROPN
inlawrev-20658	868	180	court	court	NOUN
inlawrev-20658	868	181	rule	rule	VERB
inlawrev-20658	868	182	3	3	NUM
inlawrev-20658	868	183	,	,	PUNCT
inlawrev-20658	868	184	then	then	ADV
inlawrev-20658	868	185	such	such	ADJ
inlawrev-20658	868	186	objection	objection	NOUN
inlawrev-20658	868	187	is	be	AUX
inlawrev-20658	868	188	waived.225	waived.225	ADP
inlawrev-20658	868	189	thus	thus	ADV
inlawrev-20658	868	190	,	,	PUNCT
inlawrev-20658	868	191	the	the	DET
inlawrev-20658	868	192	taxpayers	taxpayer	NOUN
inlawrev-20658	868	193	’	’	PART
inlawrev-20658	868	194	failure	failure	NOUN
inlawrev-20658	868	195	to	to	ADP
inlawrev-20658	868	196	timely	timely	ADJ
inlawrev-20658	868	197	request	request	NOUN
inlawrev-20658	868	198	and	and	CCONJ
inlawrev-20658	868	199	file	file	VERB
inlawrev-20658	868	200	the	the	DET
inlawrev-20658	868	201	ibtr	ibtr	VERB
inlawrev-20658	868	202	’s	’s	PART
inlawrev-20658	868	203	administrative	administrative	ADJ
inlawrev-20658	868	204	record	record	NOUN
inlawrev-20658	868	205	did	do	AUX
inlawrev-20658	868	206	not	not	PART
inlawrev-20658	868	207	warrant	warrant	VERB
inlawrev-20658	868	208	a	a	DET
inlawrev-20658	868	209	dismissal	dismissal	NOUN
inlawrev-20658	868	210	of	of	ADP
inlawrev-20658	868	211	the	the	DET
inlawrev-20658	868	212	taxpayers	taxpayer	NOUN
inlawrev-20658	868	213	’	’	PART
inlawrev-20658	868	214	original	original	ADJ
inlawrev-20658	868	215	tax	tax	NOUN
inlawrev-20658	868	216	appeal	appeal	NOUN
inlawrev-20658	868	217	because	because	SCONJ
inlawrev-20658	868	218	the	the	DET
inlawrev-20658	868	219	assessor	assessor	NOUN
inlawrev-20658	868	220	had	have	AUX
inlawrev-20658	868	221	waived	waive	VERB
inlawrev-20658	868	222	the	the	DET
inlawrev-20658	868	223	assessor	assessor	NOUN
inlawrev-20658	868	224	’s	’s	PART
inlawrev-20658	868	225	objection	objection	NOUN
inlawrev-20658	868	226	to	to	ADP
inlawrev-20658	868	227	timeliness	timeliness	NOUN
inlawrev-20658	868	228	,	,	PUNCT
inlawrev-20658	868	229	given	give	VERB
inlawrev-20658	868	230	that	that	SCONJ
inlawrev-20658	868	231	the	the	DET
inlawrev-20658	868	232	assessor	assessor	NOUN
inlawrev-20658	868	233	did	do	AUX
inlawrev-20658	868	234	not	not	PART
inlawrev-20658	868	235	object	object	VERB
inlawrev-20658	868	236	to	to	ADP
inlawrev-20658	868	237	the	the	DET
inlawrev-20658	868	238	taxpayers	taxpayer	NOUN
inlawrev-20658	868	239	’	’	PART
inlawrev-20658	868	240	failure	failure	NOUN
inlawrev-20658	868	241	at	at	ADP
inlawrev-20658	868	242	the	the	DET
inlawrev-20658	868	243	appropriate	appropriate	ADJ
inlawrev-20658	868	244	time.226	time.226	NOUN
inlawrev-20658	868	245	given	give	VERB
inlawrev-20658	868	246	the	the	DET
inlawrev-20658	868	247	particular	particular	ADJ
inlawrev-20658	868	248	facts	fact	NOUN
inlawrev-20658	868	249	here	here	ADV
inlawrev-20658	868	250	,	,	PUNCT
inlawrev-20658	868	251	the	the	DET
inlawrev-20658	868	252	indiana	indiana	PROPN
inlawrev-20658	868	253	tax	tax	PROPN
inlawrev-20658	868	254	court	court	NOUN
inlawrev-20658	868	255	determined	determine	VERB
inlawrev-20658	868	256	that	that	SCONJ
inlawrev-20658	868	257	the	the	DET
inlawrev-20658	868	258	assessor	assessor	NOUN
inlawrev-20658	868	259	had	have	AUX
inlawrev-20658	868	260	waived	waive	VERB
inlawrev-20658	868	261	the	the	DET
inlawrev-20658	868	262	objection	objection	NOUN
inlawrev-20658	868	263	to	to	ADP
inlawrev-20658	868	264	the	the	DET
inlawrev-20658	868	265	timeliness	timeliness	NOUN
inlawrev-20658	868	266	of	of	ADP
inlawrev-20658	868	267	the	the	DET
inlawrev-20658	868	268	taxpayers	taxpayer	NOUN
inlawrev-20658	868	269	’	’	PART
inlawrev-20658	868	270	request	request	NOUN
inlawrev-20658	868	271	,	,	PUNCT
inlawrev-20658	868	272	given	give	VERB
inlawrev-20658	868	273	that	that	SCONJ
inlawrev-20658	868	274	the	the	DET
inlawrev-20658	868	275	assessor	assessor	NOUN
inlawrev-20658	868	276	did	do	AUX
inlawrev-20658	868	277	not	not	PART
inlawrev-20658	868	278	object	object	VERB
inlawrev-20658	868	279	to	to	ADP
inlawrev-20658	868	280	the	the	DET
inlawrev-20658	868	281	taxpayers	taxpayer	NOUN
inlawrev-20658	868	282	’	’	PART
inlawrev-20658	868	283	failure	failure	NOUN
inlawrev-20658	868	284	at	at	ADP
inlawrev-20658	868	285	the	the	DET
inlawrev-20658	868	286	appropriate	appropriate	ADJ
inlawrev-20658	868	287	time.227	time.227	PROPN
inlawrev-20658	868	288	4	4	NUM
inlawrev-20658	868	289	.	.	PUNCT
inlawrev-20658	869	1	washington	washington	PROPN
inlawrev-20658	869	2	park	park	PROPN
inlawrev-20658	869	3	cemetery	cemetery	PROPN
inlawrev-20658	869	4	ass’n	ass’n	PROPN
inlawrev-20658	869	5	v.	v.	ADP
inlawrev-20658	869	6	marion	marion	PROPN
inlawrev-20658	869	7	county	county	PROPN
inlawrev-20658	869	8	assessor.228	assessor.228	PROPN
inlawrev-20658	869	9	—	—	PUNCT
inlawrev-20658	869	10	washington	washington	PROPN
inlawrev-20658	869	11	park	park	NOUN
inlawrev-20658	869	12	is	be	AUX
inlawrev-20658	869	13	a	a	DET
inlawrev-20658	869	14	non	non	ADJ
inlawrev-20658	869	15	-	-	ADJ
inlawrev-20658	869	16	profit	profit	ADJ
inlawrev-20658	869	17	cemetery	cemetery	NOUN
inlawrev-20658	869	18	association	association	NOUN
inlawrev-20658	869	19	that	that	PRON
inlawrev-20658	869	20	owns	own	VERB
inlawrev-20658	869	21	a	a	DET
inlawrev-20658	869	22	cemetery	cemetery	NOUN
inlawrev-20658	869	23	,	,	PUNCT
inlawrev-20658	869	24	mausoleum	mausoleum	NOUN
inlawrev-20658	869	25	,	,	PUNCT
inlawrev-20658	869	26	and	and	CCONJ
inlawrev-20658	869	27	crematory	crematory	NOUN
inlawrev-20658	869	28	complex	complex	NOUN
inlawrev-20658	869	29	in	in	ADP
inlawrev-20658	869	30	indiana	indiana	PROPN
inlawrev-20658	869	31	,	,	PUNCT
inlawrev-20658	869	32	along	along	ADP
inlawrev-20658	869	33	a	a	DET
inlawrev-20658	869	34	community	community	NOUN
inlawrev-20658	869	35	life	life	NOUN
inlawrev-20658	869	36	center.229	center.229	NOUN
inlawrev-20658	869	37	for	for	ADP
inlawrev-20658	869	38	many	many	ADJ
inlawrev-20658	869	39	years	year	NOUN
inlawrev-20658	869	40	,	,	PUNCT
inlawrev-20658	869	41	washington	washington	PROPN
inlawrev-20658	869	42	park	park	PROPN
inlawrev-20658	869	43	’s	’s	PART
inlawrev-20658	869	44	entire	entire	ADJ
inlawrev-20658	869	45	complex	complex	NOUN
inlawrev-20658	869	46	received	receive	VERB
inlawrev-20658	869	47	an	an	DET
inlawrev-20658	869	48	exemption	exemption	NOUN
inlawrev-20658	869	49	from	from	ADP
inlawrev-20658	869	50	property	property	NOUN
inlawrev-20658	869	51	taxation	taxation	NOUN
inlawrev-20658	869	52	pursuant	pursuant	ADJ
inlawrev-20658	869	53	to	to	ADP
inlawrev-20658	869	54	ind	ind	PROPN
inlawrev-20658	869	55	.	.	PUNCT
inlawrev-20658	870	1	code	code	NOUN
inlawrev-20658	870	2	section	section	NOUN
inlawrev-20658	870	3	6	6	NUM
inlawrev-20658	870	4	-	-	SYM
inlawrev-20658	870	5	1.1	1.1	NUM
inlawrev-20658	870	6	-	-	PUNCT
inlawrev-20658	870	7	10	10	NUM
inlawrev-20658	870	8	-	-	NUM
inlawrev-20658	870	9	27.230	27.230	NUM
inlawrev-20658	870	10	however	however	ADV
inlawrev-20658	870	11	,	,	PUNCT
inlawrev-20658	870	12	in	in	ADP
inlawrev-20658	870	13	2013	2013	NUM
inlawrev-20658	870	14	,	,	PUNCT
inlawrev-20658	870	15	washington	washington	PROPN
inlawrev-20658	870	16	park	park	NOUN
inlawrev-20658	870	17	received	receive	VERB
inlawrev-20658	870	18	notice	notice	NOUN
inlawrev-20658	870	19	that	that	SCONJ
inlawrev-20658	870	20	the	the	DET
inlawrev-20658	870	21	exemption	exemption	NOUN
inlawrev-20658	870	22	previously	previously	ADV
inlawrev-20658	870	23	applied	apply	VERB
inlawrev-20658	870	24	to	to	ADP
inlawrev-20658	870	25	the	the	DET
inlawrev-20658	870	26	community	community	NOUN
inlawrev-20658	870	27	life	life	NOUN
inlawrev-20658	870	28	center	center	NOUN
inlawrev-20658	870	29	had	have	AUX
inlawrev-20658	870	30	been	be	AUX
inlawrev-20658	870	31	removed.231	removed.231	VERB
inlawrev-20658	870	32	thus	thus	ADV
inlawrev-20658	870	33	,	,	PUNCT
inlawrev-20658	870	34	washington	washington	PROPN
inlawrev-20658	870	35	park	park	NOUN
inlawrev-20658	870	36	filed	file	VERB
inlawrev-20658	870	37	with	with	ADP
inlawrev-20658	870	38	the	the	DET
inlawrev-20658	870	39	ibtr	ibtr	ADJ
inlawrev-20658	870	40	both	both	CCONJ
inlawrev-20658	870	41	a	a	DET
inlawrev-20658	870	42	petition	petition	NOUN
inlawrev-20658	870	43	to	to	ADP
inlawrev-20658	870	44	the	the	DET
inlawrev-20658	870	45	ibtr	ibtr	ADJ
inlawrev-20658	870	46	and	and	CCONJ
inlawrev-20658	870	47	a	a	DET
inlawrev-20658	870	48	petition	petition	NOUN
inlawrev-20658	870	49	with	with	ADP
inlawrev-20658	870	50	the	the	DET
inlawrev-20658	870	51	ptaboa	ptaboa	NOUN
inlawrev-20658	870	52	for	for	ADP
inlawrev-20658	870	53	reinstating	reinstate	VERB
inlawrev-20658	870	54	the	the	DET
inlawrev-20658	870	55	exemption.232	exemption.232	PROPN
inlawrev-20658	870	56	the	the	DET
inlawrev-20658	870	57	ptaboa	ptaboa	NOUN
inlawrev-20658	870	58	denied	deny	VERB
inlawrev-20658	870	59	the	the	DET
inlawrev-20658	870	60	220	220	NUM
inlawrev-20658	870	61	.	.	PUNCT
inlawrev-20658	871	1	i	i	PRON
inlawrev-20658	871	2	d.	d.	PROPN
inlawrev-20658	871	3	221	221	NUM
inlawrev-20658	871	4	.	.	PUNCT
inlawrev-20658	872	1	i	i	PRON
inlawrev-20658	872	2	d.	d.	PROPN
inlawrev-20658	872	3	at	at	ADP
inlawrev-20658	872	4	1050	1050	NUM
inlawrev-20658	872	5	.	.	PUNCT
inlawrev-20658	873	1	222	222	NUM
inlawrev-20658	873	2	.	.	PUNCT
inlawrev-20658	874	1	i	i	PRON
inlawrev-20658	874	2	d.	d.	PROPN
inlawrev-20658	874	3	223	223	NUM
inlawrev-20658	874	4	.	.	PUNCT
inlawrev-20658	875	1	i	i	PRON
inlawrev-20658	875	2	d.	d.	PROPN
inlawrev-20658	875	3	224	224	NUM
inlawrev-20658	875	4	.	.	PUNCT
inlawrev-20658	876	1	i	i	PRON
inlawrev-20658	876	2	d.	d.	PROPN
inlawrev-20658	876	3	225	225	NUM
inlawrev-20658	876	4	.	.	PUNCT
inlawrev-20658	877	1	i	i	PRON
inlawrev-20658	877	2	d.	d.	PROPN
inlawrev-20658	877	3	226	226	NUM
inlawrev-20658	877	4	.	.	PUNCT
inlawrev-20658	878	1	i	i	PRON
inlawrev-20658	878	2	d.	d.	PROPN
inlawrev-20658	878	3	227	227	NUM
inlawrev-20658	878	4	.	.	PUNCT
inlawrev-20658	879	1	i	i	PRON
inlawrev-20658	879	2	d.	d.	PROPN
inlawrev-20658	879	3	228	228	NUM
inlawrev-20658	879	4	.	.	PUNCT
inlawrev-20658	879	5	9	9	NUM
inlawrev-20658	879	6	n.e.3d	n.e.3d	ADP
inlawrev-20658	879	7	271	271	NUM
inlawrev-20658	879	8	(	(	PUNCT
inlawrev-20658	879	9	ind	ind	NOUN
inlawrev-20658	879	10	.	.	PUNCT
inlawrev-20658	880	1	tax	tax	PROPN
inlawrev-20658	880	2	ct	ct	PROPN
inlawrev-20658	880	3	.	.	PROPN
inlawrev-20658	880	4	2014	2014	NUM
inlawrev-20658	880	5	)	)	PUNCT
inlawrev-20658	880	6	.	.	PUNCT
inlawrev-20658	881	1	229	229	NUM
inlawrev-20658	881	2	.	.	PUNCT
inlawrev-20658	882	1	i	i	PRON
inlawrev-20658	882	2	d.	d.	PROPN
inlawrev-20658	882	3	at	at	ADP
inlawrev-20658	882	4	272	272	NUM
inlawrev-20658	882	5	.	.	PUNCT
inlawrev-20658	883	1	230	230	NUM
inlawrev-20658	883	2	.	.	PUNCT
inlawrev-20658	884	1	i	i	PRON
inlawrev-20658	884	2	d.	d.	PROPN
inlawrev-20658	884	3	231	231	NUM
inlawrev-20658	884	4	.	.	PUNCT
inlawrev-20658	885	1	i	i	PRON
inlawrev-20658	885	2	d.	d.	PROPN
inlawrev-20658	885	3	232	232	NUM
inlawrev-20658	885	4	.	.	PUNCT
inlawrev-20658	886	1	i	i	PRON
inlawrev-20658	886	2	d.	d.	PROPN
inlawrev-20658	886	3	2015	2015	NUM
inlawrev-20658	886	4	]	]	PUNCT
inlawrev-20658	886	5	taxation	taxation	NOUN
inlawrev-20658	886	6	1479	1479	NUM
inlawrev-20658	886	7	requests	request	NOUN
inlawrev-20658	886	8	,	,	PUNCT
inlawrev-20658	886	9	and	and	CCONJ
inlawrev-20658	886	10	washington	washington	PROPN
inlawrev-20658	886	11	park	park	NOUN
inlawrev-20658	886	12	appealed	appeal	VERB
inlawrev-20658	886	13	that	that	DET
inlawrev-20658	886	14	denial	denial	NOUN
inlawrev-20658	886	15	to	to	ADP
inlawrev-20658	886	16	the	the	DET
inlawrev-20658	886	17	ibtr	ibtr	NOUN
inlawrev-20658	886	18	on	on	ADP
inlawrev-20658	886	19	december	december	PROPN
inlawrev-20658	886	20	13	13	NUM
inlawrev-20658	886	21	,	,	PUNCT
inlawrev-20658	886	22	2013.233	2013.233	NUM
inlawrev-20658	886	23	as	as	ADP
inlawrev-20658	886	24	of	of	ADP
inlawrev-20658	886	25	april	april	PROPN
inlawrev-20658	886	26	14	14	NUM
inlawrev-20658	886	27	,	,	PUNCT
inlawrev-20658	886	28	2014	2014	NUM
inlawrev-20658	886	29	,	,	PUNCT
inlawrev-20658	886	30	the	the	DET
inlawrev-20658	886	31	ibtr	ibtr	NOUN
inlawrev-20658	886	32	had	have	AUX
inlawrev-20658	886	33	not	not	PART
inlawrev-20658	886	34	scheduled	schedule	VERB
inlawrev-20658	886	35	a	a	DET
inlawrev-20658	886	36	hearing	hearing	NOUN
inlawrev-20658	886	37	with	with	ADP
inlawrev-20658	886	38	respect	respect	NOUN
inlawrev-20658	886	39	to	to	ADP
inlawrev-20658	886	40	this	this	DET
inlawrev-20658	886	41	matter.234	matter.234	NOUN
inlawrev-20658	886	42	therefore	therefore	ADV
inlawrev-20658	886	43	,	,	PUNCT
inlawrev-20658	886	44	washington	washington	PROPN
inlawrev-20658	886	45	park	park	NOUN
inlawrev-20658	886	46	filed	file	VERB
inlawrev-20658	886	47	its	its	PRON
inlawrev-20658	886	48	petition	petition	NOUN
inlawrev-20658	886	49	to	to	ADP
inlawrev-20658	886	50	the	the	DET
inlawrev-20658	886	51	indiana	indiana	PROPN
inlawrev-20658	886	52	tax	tax	PROPN
inlawrev-20658	886	53	court	court	NOUN
inlawrev-20658	886	54	to	to	PART
inlawrev-20658	886	55	enjoin	enjoin	VERB
inlawrev-20658	886	56	the	the	DET
inlawrev-20658	886	57	collection	collection	NOUN
inlawrev-20658	886	58	of	of	ADP
inlawrev-20658	886	59	property	property	NOUN
inlawrev-20658	886	60	taxes	taxis	NOUN
inlawrev-20658	886	61	resulting	result	VERB
inlawrev-20658	886	62	from	from	ADP
inlawrev-20658	886	63	the	the	DET
inlawrev-20658	886	64	exemption	exemption	NOUN
inlawrev-20658	886	65	’s	’s	PART
inlawrev-20658	886	66	removal.235	removal.235	VERB
inlawrev-20658	886	67	subsequently	subsequently	ADV
inlawrev-20658	886	68	,	,	PUNCT
inlawrev-20658	886	69	marion	marion	PROPN
inlawrev-20658	886	70	county	county	NOUN
inlawrev-20658	886	71	filed	file	VERB
inlawrev-20658	886	72	its	its	PRON
inlawrev-20658	886	73	motion	motion	NOUN
inlawrev-20658	886	74	,	,	PUNCT
inlawrev-20658	886	75	averring	aver	VERB
inlawrev-20658	886	76	that	that	SCONJ
inlawrev-20658	886	77	the	the	DET
inlawrev-20658	886	78	indiana	indiana	PROPN
inlawrev-20658	886	79	tax	tax	PROPN
inlawrev-20658	886	80	court	court	NOUN
inlawrev-20658	886	81	lacked	lack	VERB
inlawrev-20658	886	82	subject	subject	NOUN
inlawrev-20658	886	83	matter	matter	NOUN
inlawrev-20658	886	84	jurisdiction	jurisdiction	NOUN
inlawrev-20658	886	85	with	with	ADP
inlawrev-20658	886	86	respect	respect	NOUN
inlawrev-20658	886	87	to	to	ADP
inlawrev-20658	886	88	this	this	DET
inlawrev-20658	886	89	matter	matter	NOUN
inlawrev-20658	886	90	and	and	CCONJ
inlawrev-20658	886	91	the	the	DET
inlawrev-20658	886	92	indiana	indiana	PROPN
inlawrev-20658	886	93	tax	tax	PROPN
inlawrev-20658	886	94	court	court	NOUN
inlawrev-20658	886	95	conducted	conduct	VERB
inlawrev-20658	886	96	a	a	DET
inlawrev-20658	886	97	hearing	hearing	NOUN
inlawrev-20658	886	98	on	on	ADP
inlawrev-20658	886	99	may	may	PROPN
inlawrev-20658	886	100	8	8	NUM
inlawrev-20658	886	101	,	,	PUNCT
inlawrev-20658	886	102	2014.236	2014.236	NUM
inlawrev-20658	886	103	the	the	DET
inlawrev-20658	886	104	stated	state	VERB
inlawrev-20658	886	105	reason	reason	NOUN
inlawrev-20658	886	106	for	for	ADP
inlawrev-20658	886	107	the	the	DET
inlawrev-20658	886	108	exemption	exemption	NOUN
inlawrev-20658	886	109	’s	’s	PART
inlawrev-20658	886	110	removal	removal	NOUN
inlawrev-20658	886	111	was	be	AUX
inlawrev-20658	886	112	that	that	DET
inlawrev-20658	886	113	special	special	ADJ
inlawrev-20658	886	114	events	event	NOUN
inlawrev-20658	886	115	,	,	PUNCT
inlawrev-20658	886	116	such	such	ADJ
inlawrev-20658	886	117	as	as	ADP
inlawrev-20658	886	118	weddings	wedding	NOUN
inlawrev-20658	886	119	,	,	PUNCT
inlawrev-20658	886	120	sometimes	sometimes	ADV
inlawrev-20658	886	121	were	be	AUX
inlawrev-20658	886	122	held	hold	VERB
inlawrev-20658	886	123	there	there	ADV
inlawrev-20658	886	124	and	and	CCONJ
inlawrev-20658	886	125	there	there	PRON
inlawrev-20658	886	126	were	be	VERB
inlawrev-20658	886	127	no	no	DET
inlawrev-20658	886	128	burials	burial	NOUN
inlawrev-20658	886	129	at	at	ADP
inlawrev-20658	886	130	that	that	DET
inlawrev-20658	886	131	location.237	location.237	ADJ
inlawrev-20658	886	132	in	in	ADP
inlawrev-20658	886	133	its	its	PRON
inlawrev-20658	886	134	petition	petition	NOUN
inlawrev-20658	886	135	,	,	PUNCT
inlawrev-20658	886	136	washington	washington	PROPN
inlawrev-20658	886	137	park	park	NOUN
inlawrev-20658	886	138	acknowledged	acknowledge	VERB
inlawrev-20658	886	139	it	it	PRON
inlawrev-20658	886	140	had	have	AUX
inlawrev-20658	886	141	not	not	PART
inlawrev-20658	886	142	received	receive	VERB
inlawrev-20658	886	143	a	a	DET
inlawrev-20658	886	144	final	final	ADJ
inlawrev-20658	886	145	determination	determination	NOUN
inlawrev-20658	886	146	from	from	ADP
inlawrev-20658	886	147	the	the	DET
inlawrev-20658	886	148	ibtr.238	ibtr.238	NOUN
inlawrev-20658	886	149	accordingly	accordingly	ADV
inlawrev-20658	886	150	,	,	PUNCT
inlawrev-20658	886	151	washington	washington	PROPN
inlawrev-20658	886	152	park	park	NOUN
inlawrev-20658	886	153	admitted	admit	VERB
inlawrev-20658	886	154	that	that	SCONJ
inlawrev-20658	886	155	its	its	PRON
inlawrev-20658	886	156	case	case	NOUN
inlawrev-20658	886	157	was	be	AUX
inlawrev-20658	886	158	not	not	PART
inlawrev-20658	886	159	yet	yet	ADV
inlawrev-20658	886	160	ripe	ripe	ADJ
inlawrev-20658	886	161	to	to	PART
inlawrev-20658	886	162	file	file	VERB
inlawrev-20658	886	163	a	a	DET
inlawrev-20658	886	164	petition	petition	NOUN
inlawrev-20658	886	165	for	for	ADP
inlawrev-20658	886	166	an	an	DET
inlawrev-20658	886	167	original	original	ADJ
inlawrev-20658	886	168	tax	tax	NOUN
inlawrev-20658	886	169	appeal239	appeal239	PROPN
inlawrev-20658	886	170	with	with	ADP
inlawrev-20658	886	171	the	the	DET
inlawrev-20658	886	172	indiana	indiana	PROPN
inlawrev-20658	886	173	tax	tax	NOUN
inlawrev-20658	886	174	court	court	NOUN
inlawrev-20658	886	175	.	.	PUNCT
inlawrev-20658	887	1	nonetheless	nonetheless	ADV
inlawrev-20658	887	2	,	,	PUNCT
inlawrev-20658	887	3	washington	washington	PROPN
inlawrev-20658	887	4	park	park	NOUN
inlawrev-20658	887	5	maintained	maintain	VERB
inlawrev-20658	887	6	that	that	SCONJ
inlawrev-20658	887	7	the	the	DET
inlawrev-20658	887	8	indiana	indiana	PROPN
inlawrev-20658	887	9	tax	tax	PROPN
inlawrev-20658	887	10	court	court	PROPN
inlawrev-20658	887	11	had	have	VERB
inlawrev-20658	887	12	subject	subject	ADJ
inlawrev-20658	887	13	matter	matter	NOUN
inlawrev-20658	887	14	jurisdiction	jurisdiction	NOUN
inlawrev-20658	887	15	to	to	PART
inlawrev-20658	887	16	rule	rule	VERB
inlawrev-20658	887	17	on	on	ADP
inlawrev-20658	887	18	its	its	PRON
inlawrev-20658	887	19	petition.240	petition.240	PROPN
inlawrev-20658	887	20	washington	washington	PROPN
inlawrev-20658	887	21	park	park	NOUN
inlawrev-20658	887	22	first	first	ADV
inlawrev-20658	887	23	argued	argue	VERB
inlawrev-20658	887	24	that	that	SCONJ
inlawrev-20658	887	25	requiring	require	VERB
inlawrev-20658	887	26	a	a	DET
inlawrev-20658	887	27	summary	summary	NOUN
inlawrev-20658	887	28	of	of	ADP
inlawrev-20658	887	29	the	the	DET
inlawrev-20658	887	30	issues	issue	NOUN
inlawrev-20658	887	31	that	that	PRON
inlawrev-20658	887	32	petitioner	petitioner	NOUN
inlawrev-20658	887	33	“	"	PUNCT
inlawrev-20658	887	34	will	will	AUX
inlawrev-20658	887	35	raise”241	raise”241	VERB
inlawrev-20658	887	36	in	in	ADP
inlawrev-20658	887	37	the	the	DET
inlawrev-20658	887	38	original	original	ADJ
inlawrev-20658	887	39	tax	tax	NOUN
inlawrev-20658	887	40	appeal	appeal	NOUN
inlawrev-20658	887	41	,	,	PUNCT
inlawrev-20658	887	42	contemplates	contemplate	VERB
inlawrev-20658	887	43	the	the	DET
inlawrev-20658	887	44	filing	filing	NOUN
inlawrev-20658	887	45	of	of	ADP
inlawrev-20658	887	46	an	an	DET
inlawrev-20658	887	47	injunction	injunction	NOUN
inlawrev-20658	887	48	request	request	NOUN
inlawrev-20658	887	49	prior	prior	ADV
inlawrev-20658	887	50	to	to	ADP
inlawrev-20658	887	51	the	the	DET
inlawrev-20658	887	52	filing	filing	NOUN
inlawrev-20658	887	53	of	of	ADP
inlawrev-20658	887	54	an	an	DET
inlawrev-20658	887	55	original	original	ADJ
inlawrev-20658	887	56	tax	tax	NOUN
inlawrev-20658	887	57	appeal	appeal	NOUN
inlawrev-20658	887	58	because	because	SCONJ
inlawrev-20658	887	59	if	if	SCONJ
inlawrev-20658	887	60	an	an	DET
inlawrev-20658	887	61	original	original	ADJ
inlawrev-20658	887	62	tax	tax	NOUN
inlawrev-20658	887	63	appeal	appeal	NOUN
inlawrev-20658	887	64	had	have	AUX
inlawrev-20658	887	65	been	be	AUX
inlawrev-20658	887	66	filed	file	VERB
inlawrev-20658	887	67	,	,	PUNCT
inlawrev-20658	887	68	that	that	DET
inlawrev-20658	887	69	filing	filing	NOUN
inlawrev-20658	887	70	would	would	AUX
inlawrev-20658	887	71	suffice	suffice	VERB
inlawrev-20658	887	72	to	to	PART
inlawrev-20658	887	73	have	have	AUX
inlawrev-20658	887	74	“	"	PUNCT
inlawrev-20658	887	75	raised	raise	VERB
inlawrev-20658	887	76	”	"	PUNCT
inlawrev-20658	887	77	the	the	DET
inlawrev-20658	887	78	issues.242	issues.242	PROPN
inlawrev-20658	887	79	however	however	ADV
inlawrev-20658	887	80	,	,	PUNCT
inlawrev-20658	887	81	the	the	DET
inlawrev-20658	887	82	indiana	indiana	PROPN
inlawrev-20658	887	83	tax	tax	PROPN
inlawrev-20658	887	84	court	court	NOUN
inlawrev-20658	887	85	determined	determine	VERB
inlawrev-20658	887	86	that	that	SCONJ
inlawrev-20658	887	87	washington	washington	PROPN
inlawrev-20658	887	88	park	park	NOUN
inlawrev-20658	887	89	had	have	AUX
inlawrev-20658	887	90	read	read	VERB
inlawrev-20658	887	91	the	the	DET
inlawrev-20658	887	92	indiana	indiana	PROPN
inlawrev-20658	887	93	code	code	PROPN
inlawrev-20658	887	94	in	in	ADP
inlawrev-20658	887	95	a	a	DET
inlawrev-20658	887	96	vacuum.243	vacuum.243	NOUN
inlawrev-20658	887	97	ind	ind	NOUN
inlawrev-20658	887	98	.	.	PUNCT
inlawrev-20658	888	1	code	code	PROPN
inlawrev-20658	888	2	section	section	NOUN
inlawrev-20658	888	3	33	33	NUM
inlawrev-20658	888	4	-	-	SYM
inlawrev-20658	888	5	26	26	NUM
inlawrev-20658	888	6	-	-	PUNCT
inlawrev-20658	888	7	6	6	NUM
inlawrev-20658	888	8	-	-	PUNCT
inlawrev-20658	888	9	2(a	2(a	NUM
inlawrev-20658	888	10	)	)	PUNCT
inlawrev-20658	888	11	states	state	VERB
inlawrev-20658	888	12	that	that	SCONJ
inlawrev-20658	888	13	a	a	DET
inlawrev-20658	888	14	taxpayer	taxpayer	NOUN
inlawrev-20658	888	15	who	who	PRON
inlawrev-20658	888	16	wishes	wish	VERB
inlawrev-20658	888	17	to	to	PART
inlawrev-20658	888	18	initiate	initiate	VERB
inlawrev-20658	888	19	an	an	DET
inlawrev-20658	888	20	original	original	ADJ
inlawrev-20658	888	21	tax	tax	NOUN
inlawrev-20658	888	22	appeal	appeal	NOUN
inlawrev-20658	888	23	must	must	AUX
inlawrev-20658	888	24	file	file	VERB
inlawrev-20658	888	25	a	a	DET
inlawrev-20658	888	26	petition	petition	NOUN
inlawrev-20658	888	27	in	in	ADP
inlawrev-20658	888	28	the	the	DET
inlawrev-20658	888	29	indiana	indiana	PROPN
inlawrev-20658	888	30	tax	tax	PROPN
inlawrev-20658	888	31	court	court	NOUN
inlawrev-20658	888	32	in	in	ADP
inlawrev-20658	888	33	order	order	NOUN
inlawrev-20658	888	34	to	to	PART
inlawrev-20658	888	35	set	set	VERB
inlawrev-20658	888	36	aside	aside	ADP
inlawrev-20658	888	37	the	the	DET
inlawrev-20658	888	38	final	final	ADJ
inlawrev-20658	888	39	determination	determination	NOUN
inlawrev-20658	888	40	of	of	ADP
inlawrev-20658	888	41	the	the	DET
inlawrev-20658	888	42	indiana	indiana	PROPN
inlawrev-20658	888	43	department	department	PROPN
inlawrev-20658	888	44	of	of	ADP
inlawrev-20658	888	45	state	state	PROPN
inlawrev-20658	888	46	revenue	revenue	NOUN
inlawrev-20658	888	47	or	or	CCONJ
inlawrev-20658	888	48	of	of	ADP
inlawrev-20658	888	49	the	the	DET
inlawrev-20658	888	50	ibtr.244	ibtr.244	PROPN
inlawrev-20658	888	51	and	and	CCONJ
inlawrev-20658	888	52	,	,	PUNCT
inlawrev-20658	888	53	if	if	SCONJ
inlawrev-20658	888	54	a	a	DET
inlawrev-20658	888	55	taxpayer	taxpayer	NOUN
inlawrev-20658	888	56	fails	fail	VERB
inlawrev-20658	888	57	to	to	PART
inlawrev-20658	888	58	comply	comply	VERB
inlawrev-20658	888	59	with	with	ADP
inlawrev-20658	888	60	any	any	DET
inlawrev-20658	888	61	such	such	ADJ
inlawrev-20658	888	62	statutory	statutory	ADJ
inlawrev-20658	888	63	requirement	requirement	NOUN
inlawrev-20658	888	64	,	,	PUNCT
inlawrev-20658	888	65	then	then	ADV
inlawrev-20658	888	66	the	the	DET
inlawrev-20658	888	67	indiana	indiana	PROPN
inlawrev-20658	888	68	tax	tax	PROPN
inlawrev-20658	888	69	court	court	NOUN
inlawrev-20658	888	70	does	do	AUX
inlawrev-20658	888	71	not	not	PART
inlawrev-20658	888	72	have	have	VERB
inlawrev-20658	888	73	jurisdiction.245	jurisdiction.245	PROPN
inlawrev-20658	888	74	thus	thus	ADV
inlawrev-20658	888	75	,	,	PUNCT
inlawrev-20658	888	76	when	when	SCONJ
inlawrev-20658	888	77	section	section	NOUN
inlawrev-20658	888	78	(	(	PUNCT
inlawrev-20658	888	79	b	b	NOUN
inlawrev-20658	888	80	)	)	PUNCT
inlawrev-20658	888	81	indicates	indicate	VERB
inlawrev-20658	888	82	that	that	SCONJ
inlawrev-20658	888	83	a	a	DET
inlawrev-20658	888	84	taxpayer	taxpayer	NOUN
inlawrev-20658	888	85	may	may	AUX
inlawrev-20658	888	86	file	file	VERB
inlawrev-20658	888	87	an	an	DET
inlawrev-20658	888	88	injunction	injunction	NOUN
inlawrev-20658	888	89	petition	petition	NOUN
inlawrev-20658	888	90	,	,	PUNCT
inlawrev-20658	888	91	it	it	PRON
inlawrev-20658	888	92	is	be	AUX
inlawrev-20658	888	93	assumed	assume	VERB
inlawrev-20658	888	94	that	that	SCONJ
inlawrev-20658	888	95	an	an	DET
inlawrev-20658	888	96	original	original	ADJ
inlawrev-20658	888	97	tax	tax	NOUN
inlawrev-20658	888	98	appeal	appeal	NOUN
inlawrev-20658	888	99	has	have	AUX
inlawrev-20658	888	100	been	be	AUX
inlawrev-20658	888	101	initiated	initiate	VERB
inlawrev-20658	888	102	under	under	ADP
inlawrev-20658	888	103	section	section	NOUN
inlawrev-20658	888	104	(	(	PUNCT
inlawrev-20658	888	105	a).246	a).246	NUM
inlawrev-20658	888	106	for	for	ADP
inlawrev-20658	888	107	these	these	DET
inlawrev-20658	888	108	reasons	reason	NOUN
inlawrev-20658	888	109	,	,	PUNCT
inlawrev-20658	888	110	the	the	DET
inlawrev-20658	888	111	indiana	indiana	PROPN
inlawrev-20658	888	112	tax	tax	PROPN
inlawrev-20658	888	113	court	court	NOUN
inlawrev-20658	888	114	determined	determine	VERB
inlawrev-20658	888	115	that	that	SCONJ
inlawrev-20658	888	116	the	the	DET
inlawrev-20658	888	117	language	language	NOUN
inlawrev-20658	888	118	“	"	PUNCT
inlawrev-20658	888	119	will	will	AUX
inlawrev-20658	888	120	raise	raise	VERB
inlawrev-20658	888	121	”	"	PUNCT
inlawrev-20658	888	122	in	in	ADP
inlawrev-20658	888	123	ind	ind	PROPN
inlawrev-20658	888	124	.	.	PUNCT
inlawrev-20658	889	1	code	code	PROPN
inlawrev-20658	889	2	section	section	PROPN
inlawrev-20658	889	3	33	33	NUM
inlawrev-20658	889	4	-	-	SYM
inlawrev-20658	889	5	26	26	NUM
inlawrev-20658	889	6	-	-	PUNCT
inlawrev-20658	889	7	6	6	NUM
inlawrev-20658	889	8	-	-	PUNCT
inlawrev-20658	889	9	2(b)(1	2(b)(1	NUM
inlawrev-20658	889	10	)	)	PUNCT
inlawrev-20658	889	11	did	do	AUX
inlawrev-20658	889	12	not	not	PART
inlawrev-20658	889	13	mean	mean	VERB
inlawrev-20658	889	14	injunctive	injunctive	ADJ
inlawrev-20658	889	15	relief	relief	NOUN
inlawrev-20658	889	16	could	could	AUX
inlawrev-20658	889	17	be	be	AUX
inlawrev-20658	889	18	granted	grant	VERB
inlawrev-20658	889	19	before	before	SCONJ
inlawrev-20658	889	20	an	an	DET
inlawrev-20658	889	21	original	original	ADJ
inlawrev-20658	889	22	tax	tax	NOUN
inlawrev-20658	889	23	appeal	appeal	NOUN
inlawrev-20658	889	24	has	have	AUX
inlawrev-20658	889	25	been	be	AUX
inlawrev-20658	889	26	initiated	initiate	VERB
inlawrev-20658	889	27	233	233	NUM
inlawrev-20658	889	28	.	.	PUNCT
inlawrev-20658	890	1	i	i	PRON
inlawrev-20658	890	2	d.	d.	PROPN
inlawrev-20658	890	3	234	234	NUM
inlawrev-20658	890	4	.	.	PUNCT
inlawrev-20658	891	1	i	i	PRON
inlawrev-20658	891	2	d.	d.	PROPN
inlawrev-20658	891	3	235	235	NUM
inlawrev-20658	891	4	.	.	PUNCT
inlawrev-20658	892	1	i	i	PRON
inlawrev-20658	892	2	d.	d.	PROPN
inlawrev-20658	892	3	236	236	NUM
inlawrev-20658	892	4	.	.	PUNCT
inlawrev-20658	893	1	i	i	PRON
inlawrev-20658	893	2	d.	d.	PROPN
inlawrev-20658	893	3	237	237	NUM
inlawrev-20658	893	4	.	.	PUNCT
inlawrev-20658	894	1	i	i	PRON
inlawrev-20658	894	2	d.	d.	PROPN
inlawrev-20658	894	3	238	238	NUM
inlawrev-20658	894	4	.	.	PUNCT
inlawrev-20658	895	1	i	i	PRON
inlawrev-20658	895	2	d.	d.	PROPN
inlawrev-20658	895	3	239	239	NUM
inlawrev-20658	895	4	.	.	PUNCT
inlawrev-20658	896	1	i	i	PRON
inlawrev-20658	896	2	d.	d.	PROPN
inlawrev-20658	896	3	at	at	ADP
inlawrev-20658	896	4	273	273	NUM
inlawrev-20658	896	5	.	.	PUNCT
inlawrev-20658	897	1	240	240	NUM
inlawrev-20658	897	2	.	.	PUNCT
inlawrev-20658	898	1	i	i	PRON
inlawrev-20658	898	2	d.	d.	PROPN
inlawrev-20658	898	3	241	241	NUM
inlawrev-20658	898	4	.	.	PUNCT
inlawrev-20658	899	1	i	i	PRON
inlawrev-20658	899	2	d.	d.	PROPN
inlawrev-20658	899	3	at	at	ADP
inlawrev-20658	899	4	272	272	NUM
inlawrev-20658	899	5	.	.	PUNCT
inlawrev-20658	899	6	242	242	NUM
inlawrev-20658	899	7	.	.	PUNCT
inlawrev-20658	900	1	i	i	PRON
inlawrev-20658	900	2	d.	d.	PROPN
inlawrev-20658	900	3	at	at	ADP
inlawrev-20658	900	4	273	273	NUM
inlawrev-20658	900	5	.	.	PUNCT
inlawrev-20658	901	1	243	243	NUM
inlawrev-20658	901	2	.	.	PUNCT
inlawrev-20658	902	1	i	i	PRON
inlawrev-20658	902	2	d.	d.	PROPN
inlawrev-20658	902	3	244	244	NUM
inlawrev-20658	902	4	.	.	PUNCT
inlawrev-20658	903	1	i	i	PRON
inlawrev-20658	903	2	d.	d.	PROPN
inlawrev-20658	903	3	245	245	NUM
inlawrev-20658	903	4	.	.	PUNCT
inlawrev-20658	904	1	i	i	PRON
inlawrev-20658	904	2	d.	d.	PROPN
inlawrev-20658	904	3	246	246	NUM
inlawrev-20658	904	4	.	.	PUNCT
inlawrev-20658	905	1	i	i	PRON
inlawrev-20658	905	2	d.	d.	PROPN
inlawrev-20658	905	3	1480	1480	NUM
inlawrev-20658	905	4	indiana	indiana	PROPN
inlawrev-20658	905	5	law	law	PROPN
inlawrev-20658	905	6	review	review	NOUN
inlawrev-20658	906	1	[	[	X
inlawrev-20658	906	2	vol	vol	NOUN
inlawrev-20658	906	3	.	.	PUNCT
inlawrev-20658	907	1	48:1455	48:1455	NUM
inlawrev-20658	907	2	park	park	NOUN
inlawrev-20658	907	3	’s	’s	PART
inlawrev-20658	907	4	petition.247	petition.247	PROPN
inlawrev-20658	907	5	next	next	ADV
inlawrev-20658	907	6	,	,	PUNCT
inlawrev-20658	907	7	washington	washington	PROPN
inlawrev-20658	907	8	park	park	NOUN
inlawrev-20658	907	9	asserted	assert	VERB
inlawrev-20658	907	10	that	that	SCONJ
inlawrev-20658	907	11	the	the	DET
inlawrev-20658	907	12	nature	nature	NOUN
inlawrev-20658	907	13	of	of	ADP
inlawrev-20658	907	14	a	a	DET
inlawrev-20658	907	15	preliminary	preliminary	ADJ
inlawrev-20658	907	16	injunction	injunction	NOUN
inlawrev-20658	907	17	typically	typically	ADV
inlawrev-20658	907	18	seeks	seek	VERB
inlawrev-20658	907	19	an	an	DET
inlawrev-20658	907	20	order	order	NOUN
inlawrev-20658	907	21	from	from	ADP
inlawrev-20658	907	22	the	the	DET
inlawrev-20658	907	23	indiana	indiana	PROPN
inlawrev-20658	907	24	tax	tax	PROPN
inlawrev-20658	907	25	court	court	NOUN
inlawrev-20658	907	26	before	before	ADP
inlawrev-20658	907	27	the	the	DET
inlawrev-20658	907	28	full	full	ADJ
inlawrev-20658	907	29	presentation	presentation	NOUN
inlawrev-20658	907	30	of	of	ADP
inlawrev-20658	907	31	evidence	evidence	NOUN
inlawrev-20658	907	32	on	on	ADP
inlawrev-20658	907	33	the	the	DET
inlawrev-20658	907	34	merits	merit	NOUN
inlawrev-20658	907	35	,	,	PUNCT
inlawrev-20658	907	36	not	not	PART
inlawrev-20658	907	37	after.248	after.248	ADJ
inlawrev-20658	907	38	further	far	ADV
inlawrev-20658	907	39	,	,	PUNCT
inlawrev-20658	907	40	by	by	ADP
inlawrev-20658	907	41	authorizing	authorize	VERB
inlawrev-20658	907	42	the	the	DET
inlawrev-20658	907	43	indiana	indiana	PROPN
inlawrev-20658	907	44	tax	tax	PROPN
inlawrev-20658	907	45	court	court	NOUN
inlawrev-20658	907	46	to	to	PART
inlawrev-20658	907	47	grant	grant	VERB
inlawrev-20658	907	48	injunctive	injunctive	ADJ
inlawrev-20658	907	49	relief	relief	NOUN
inlawrev-20658	907	50	and	and	CCONJ
inlawrev-20658	907	51	by	by	ADP
inlawrev-20658	907	52	authorizing	authorize	VERB
inlawrev-20658	907	53	the	the	DET
inlawrev-20658	907	54	indiana	indiana	PROPN
inlawrev-20658	907	55	tax	tax	NOUN
inlawrev-20658	907	56	court	court	NOUN
inlawrev-20658	907	57	to	to	PART
inlawrev-20658	907	58	hold	hold	VERB
inlawrev-20658	907	59	an	an	DET
inlawrev-20658	907	60	evidentiary	evidentiary	ADJ
inlawrev-20658	907	61	hearing	hearing	NOUN
inlawrev-20658	907	62	,	,	PUNCT
inlawrev-20658	907	63	the	the	DET
inlawrev-20658	907	64	ga	ga	PROPN
inlawrev-20658	907	65	had	have	AUX
inlawrev-20658	907	66	authorized	authorize	VERB
inlawrev-20658	907	67	the	the	DET
inlawrev-20658	907	68	indiana	indiana	PROPN
inlawrev-20658	907	69	tax	tax	PROPN
inlawrev-20658	907	70	court	court	NOUN
inlawrev-20658	907	71	to	to	PART
inlawrev-20658	907	72	hear	hear	VERB
inlawrev-20658	907	73	evidence	evidence	NOUN
inlawrev-20658	907	74	before	before	SCONJ
inlawrev-20658	907	75	a	a	DET
inlawrev-20658	907	76	dispute	dispute	NOUN
inlawrev-20658	907	77	has	have	AUX
inlawrev-20658	907	78	been	be	AUX
inlawrev-20658	907	79	fully	fully	ADV
inlawrev-20658	907	80	litigated.249	litigated.249	NOUN
inlawrev-20658	908	1	but	but	CCONJ
inlawrev-20658	908	2	this	this	PRON
inlawrev-20658	908	3	asks	ask	VERB
inlawrev-20658	908	4	the	the	DET
inlawrev-20658	908	5	indiana	indiana	PROPN
inlawrev-20658	908	6	tax	tax	PROPN
inlawrev-20658	908	7	court	court	NOUN
inlawrev-20658	908	8	to	to	PART
inlawrev-20658	908	9	exert	exert	VERB
inlawrev-20658	908	10	power	power	NOUN
inlawrev-20658	908	11	where	where	SCONJ
inlawrev-20658	908	12	it	it	PRON
inlawrev-20658	908	13	has	have	AUX
inlawrev-20658	908	14	none.250	none.250	VERB
inlawrev-20658	908	15	to	to	PART
inlawrev-20658	908	16	repeat	repeat	VERB
inlawrev-20658	908	17	,	,	PUNCT
inlawrev-20658	908	18	the	the	DET
inlawrev-20658	908	19	indiana	indiana	PROPN
inlawrev-20658	908	20	tax	tax	PROPN
inlawrev-20658	908	21	court	court	NOUN
inlawrev-20658	908	22	may	may	AUX
inlawrev-20658	908	23	grant	grant	VERB
inlawrev-20658	908	24	injunctive	injunctive	ADJ
inlawrev-20658	908	25	relief	relief	NOUN
inlawrev-20658	908	26	only	only	ADV
inlawrev-20658	908	27	if	if	SCONJ
inlawrev-20658	908	28	an	an	DET
inlawrev-20658	908	29	original	original	ADJ
inlawrev-20658	908	30	tax	tax	NOUN
inlawrev-20658	908	31	appeal	appeal	NOUN
inlawrev-20658	908	32	is	be	AUX
inlawrev-20658	908	33	pending	pende	VERB
inlawrev-20658	908	34	.	.	PUNCT
inlawrev-20658	909	1	finally	finally	ADV
inlawrev-20658	909	2	,	,	PUNCT
inlawrev-20658	909	3	washington	washington	PROPN
inlawrev-20658	909	4	park	park	NOUN
inlawrev-20658	909	5	argued	argue	VERB
inlawrev-20658	909	6	that	that	SCONJ
inlawrev-20658	909	7	the	the	DET
inlawrev-20658	909	8	principle	principle	NOUN
inlawrev-20658	909	9	of	of	ADP
inlawrev-20658	909	10	stare	stare	ADJ
inlawrev-20658	909	11	decisis	decisis	NOUN
inlawrev-20658	909	12	would	would	AUX
inlawrev-20658	909	13	require	require	VERB
inlawrev-20658	909	14	the	the	DET
inlawrev-20658	909	15	indiana	indiana	PROPN
inlawrev-20658	909	16	tax	tax	PROPN
inlawrev-20658	909	17	court	court	NOUN
inlawrev-20658	909	18	to	to	PART
inlawrev-20658	909	19	follow	follow	VERB
inlawrev-20658	909	20	the	the	DET
inlawrev-20658	909	21	rationale	rationale	NOUN
inlawrev-20658	909	22	and	and	CCONJ
inlawrev-20658	909	23	holding	hold	VERB
inlawrev-20658	909	24	in	in	ADP
inlawrev-20658	909	25	american	american	PROPN
inlawrev-20658	909	26	trucking	trucking	PROPN
inlawrev-20658	909	27	associations	associations	PROPN
inlawrev-20658	909	28	,	,	PUNCT
inlawrev-20658	909	29	inc	inc	PROPN
inlawrev-20658	909	30	.	.	PROPN
inlawrev-20658	910	1	v.	v.	ADP
inlawrev-20658	910	2	indiana.251	indiana.251	PROPN
inlawrev-20658	911	1	but	but	CCONJ
inlawrev-20658	911	2	,	,	PUNCT
inlawrev-20658	911	3	while	while	SCONJ
inlawrev-20658	911	4	the	the	DET
inlawrev-20658	911	5	rationale	rationale	NOUN
inlawrev-20658	911	6	and	and	CCONJ
inlawrev-20658	911	7	holding	hold	VERB
inlawrev-20658	911	8	in	in	ADP
inlawrev-20658	911	9	american	american	PROPN
inlawrev-20658	911	10	trucking	trucking	PROPN
inlawrev-20658	911	11	does	do	AUX
inlawrev-20658	911	12	indeed	indeed	ADV
inlawrev-20658	911	13	support	support	VERB
inlawrev-20658	911	14	washington	washington	PROPN
inlawrev-20658	911	15	park	park	PROPN
inlawrev-20658	911	16	’s	’s	PART
inlawrev-20658	911	17	position	position	NOUN
inlawrev-20658	911	18	,	,	PUNCT
inlawrev-20658	911	19	in	in	ADP
inlawrev-20658	911	20	this	this	DET
inlawrev-20658	911	21	case	case	NOUN
inlawrev-20658	911	22	the	the	DET
inlawrev-20658	911	23	indiana	indiana	PROPN
inlawrev-20658	911	24	tax	tax	PROPN
inlawrev-20658	911	25	court	court	NOUN
inlawrev-20658	911	26	determined	determine	VERB
inlawrev-20658	911	27	that	that	SCONJ
inlawrev-20658	911	28	position	position	NOUN
inlawrev-20658	911	29	to	to	PART
inlawrev-20658	911	30	be	be	AUX
inlawrev-20658	911	31	unpersuasive.252	unpersuasive.252	NOUN
inlawrev-20658	911	32	given	give	VERB
inlawrev-20658	911	33	the	the	DET
inlawrev-20658	911	34	weight	weight	NOUN
inlawrev-20658	911	35	of	of	ADP
inlawrev-20658	911	36	issues	issue	NOUN
inlawrev-20658	911	37	,	,	PUNCT
inlawrev-20658	911	38	the	the	DET
inlawrev-20658	911	39	taxpayer	taxpayer	NOUN
inlawrev-20658	911	40	’s	’s	PART
inlawrev-20658	911	41	petition	petition	NOUN
inlawrev-20658	911	42	to	to	PART
inlawrev-20658	911	43	enjoin	enjoin	VERB
inlawrev-20658	911	44	collection	collection	NOUN
inlawrev-20658	911	45	was	be	AUX
inlawrev-20658	911	46	dismissed	dismiss	VERB
inlawrev-20658	911	47	by	by	ADP
inlawrev-20658	911	48	the	the	DET
inlawrev-20658	911	49	indiana	indiana	PROPN
inlawrev-20658	911	50	tax	tax	PROPN
inlawrev-20658	911	51	court	court	NOUN
inlawrev-20658	911	52	for	for	ADP
inlawrev-20658	911	53	lack	lack	NOUN
inlawrev-20658	911	54	of	of	ADP
inlawrev-20658	911	55	subject	subject	ADJ
inlawrev-20658	911	56	matter	matter	NOUN
inlawrev-20658	911	57	jurisdiction	jurisdiction	NOUN
inlawrev-20658	911	58	because	because	SCONJ
inlawrev-20658	911	59	the	the	DET
inlawrev-20658	911	60	taxpayer	taxpayer	NOUN
inlawrev-20658	911	61	had	have	AUX
inlawrev-20658	911	62	not	not	PART
inlawrev-20658	911	63	yet	yet	ADV
inlawrev-20658	911	64	received	receive	VERB
inlawrev-20658	911	65	a	a	DET
inlawrev-20658	911	66	final	final	ADJ
inlawrev-20658	911	67	determination	determination	NOUN
inlawrev-20658	911	68	from	from	ADP
inlawrev-20658	911	69	the	the	DET
inlawrev-20658	911	70	ibtr.253	ibtr.253	NOUN
inlawrev-20658	911	71	5	5	NUM
inlawrev-20658	911	72	.	.	PUNCT
inlawrev-20658	911	73	west	west	PROPN
inlawrev-20658	911	74	ohio	ohio	PROPN
inlawrev-20658	911	75	ii	ii	PROPN
inlawrev-20658	911	76	,	,	PUNCT
inlawrev-20658	911	77	llc	llc	PROPN
inlawrev-20658	911	78	v.	v.	PROPN
inlawrev-20658	911	79	marion	marion	PROPN
inlawrev-20658	911	80	county	county	PROPN
inlawrev-20658	911	81	assessor.254	assessor.254	NOUN
inlawrev-20658	911	82	—	—	PUNCT
inlawrev-20658	911	83	west	west	PROPN
inlawrev-20658	911	84	ohio	ohio	PROPN
inlawrev-20658	911	85	owned	own	VERB
inlawrev-20658	911	86	a	a	DET
inlawrev-20658	911	87	multi	multi	ADJ
inlawrev-20658	911	88	-	-	ADJ
inlawrev-20658	911	89	tenant	tenant	ADJ
inlawrev-20658	911	90	office	office	NOUN
inlawrev-20658	911	91	building	building	NOUN
inlawrev-20658	911	92	and	and	CCONJ
inlawrev-20658	911	93	parking	parking	NOUN
inlawrev-20658	911	94	garage	garage	NOUN
inlawrev-20658	911	95	in	in	ADP
inlawrev-20658	911	96	indiana.255	indiana.255	PROPN
inlawrev-20658	911	97	as	as	ADP
inlawrev-20658	911	98	of	of	ADP
inlawrev-20658	911	99	a	a	DET
inlawrev-20658	911	100	march	march	NOUN
inlawrev-20658	911	101	2013	2013	NUM
inlawrev-20658	911	102	assessment	assessment	NOUN
inlawrev-20658	911	103	,	,	PUNCT
inlawrev-20658	911	104	west	west	PROPN
inlawrev-20658	911	105	ohio	ohio	PROPN
inlawrev-20658	911	106	’s	’s	PART
inlawrev-20658	911	107	property	property	NOUN
inlawrev-20658	911	108	was	be	AUX
inlawrev-20658	911	109	valued	value	VERB
inlawrev-20658	911	110	at	at	ADP
inlawrev-20658	911	111	$	$	SYM
inlawrev-20658	911	112	39,314,000.256	39,314,000.256	NUM
inlawrev-20658	911	113	believing	believe	VERB
inlawrev-20658	911	114	that	that	SCONJ
inlawrev-20658	911	115	the	the	DET
inlawrev-20658	911	116	property	property	NOUN
inlawrev-20658	911	117	was	be	AUX
inlawrev-20658	911	118	overvalued	overvalue	VERB
inlawrev-20658	911	119	,	,	PUNCT
inlawrev-20658	911	120	west	west	PROPN
inlawrev-20658	911	121	ohio	ohio	PROPN
inlawrev-20658	911	122	appealed	appeal	VERB
inlawrev-20658	911	123	the	the	DET
inlawrev-20658	911	124	assessment	assessment	NOUN
inlawrev-20658	911	125	with	with	ADP
inlawrev-20658	911	126	the	the	DET
inlawrev-20658	911	127	marion	marion	PROPN
inlawrev-20658	911	128	county	county	PROPN
inlawrev-20658	911	129	assessor.257	assessor.257	NOUN
inlawrev-20658	911	130	west	west	PROPN
inlawrev-20658	911	131	ohio	ohio	PROPN
inlawrev-20658	911	132	provided	provide	VERB
inlawrev-20658	911	133	the	the	DET
inlawrev-20658	911	134	assessor	assessor	NOUN
inlawrev-20658	911	135	with	with	ADP
inlawrev-20658	911	136	a	a	DET
inlawrev-20658	911	137	market	market	NOUN
inlawrev-20658	911	138	value	value	NOUN
inlawrev-20658	911	139	-	-	PUNCT
inlawrev-20658	911	140	in	in	ADP
inlawrev-20658	911	141	-	-	PUNCT
inlawrev-20658	911	142	use	use	NOUN
inlawrev-20658	911	143	appraisal	appraisal	NOUN
inlawrev-20658	911	144	of	of	ADP
inlawrev-20658	911	145	its	its	PRON
inlawrev-20658	911	146	property	property	NOUN
inlawrev-20658	911	147	to	to	PART
inlawrev-20658	911	148	support	support	VERB
inlawrev-20658	911	149	its	its	PRON
inlawrev-20658	911	150	position	position	NOUN
inlawrev-20658	911	151	.	.	PUNCT
inlawrev-20658	912	1	258	258	NUM
inlawrev-20658	912	2	as	as	ADP
inlawrev-20658	912	3	of	of	ADP
inlawrev-20658	912	4	april	april	PROPN
inlawrev-20658	912	5	2014	2014	NUM
inlawrev-20658	912	6	,	,	PUNCT
inlawrev-20658	912	7	the	the	DET
inlawrev-20658	912	8	ptaboa	ptaboa	NOUN
inlawrev-20658	912	9	had	have	VERB
inlawrev-20658	912	10	yet	yet	ADV
inlawrev-20658	912	11	to	to	PART
inlawrev-20658	912	12	schedule	schedule	VERB
inlawrev-20658	912	13	a	a	DET
inlawrev-20658	912	14	hearing	hearing	NOUN
inlawrev-20658	912	15	on	on	ADP
inlawrev-20658	912	16	west	west	PROPN
inlawrev-20658	912	17	ohio	ohio	PROPN
inlawrev-20658	912	18	’s	’s	PART
inlawrev-20658	912	19	appeal.259	appeal.259	PROPN
inlawrev-20658	912	20	therefore	therefore	ADV
inlawrev-20658	912	21	,	,	PUNCT
inlawrev-20658	912	22	west	west	PROPN
inlawrev-20658	912	23	ohio	ohio	PROPN
inlawrev-20658	912	24	filed	file	VERB
inlawrev-20658	912	25	its	its	PRON
inlawrev-20658	912	26	petition	petition	NOUN
inlawrev-20658	912	27	with	with	ADP
inlawrev-20658	912	28	the	the	DET
inlawrev-20658	912	29	indiana	indiana	PROPN
inlawrev-20658	912	30	tax	tax	PROPN
inlawrev-20658	912	31	court	court	NOUN
inlawrev-20658	912	32	,	,	PUNCT
inlawrev-20658	912	33	asking	ask	VERB
inlawrev-20658	912	34	the	the	DET
inlawrev-20658	912	35	court	court	NOUN
inlawrev-20658	912	36	to	to	PART
inlawrev-20658	912	37	enjoin	enjoin	VERB
inlawrev-20658	912	38	the	the	DET
inlawrev-20658	912	39	collection	collection	NOUN
inlawrev-20658	912	40	of	of	ADP
inlawrev-20658	912	41	property	property	NOUN
inlawrev-20658	912	42	taxes	taxis	NOUN
inlawrev-20658	912	43	related	relate	VERB
inlawrev-20658	912	44	to	to	ADP
inlawrev-20658	912	45	the	the	DET
inlawrev-20658	912	46	disputed	dispute	VERB
inlawrev-20658	912	47	portion	portion	NOUN
inlawrev-20658	912	48	of	of	ADP
inlawrev-20658	912	49	its	its	PRON
inlawrev-20658	912	50	$	$	SYM
inlawrev-20658	912	51	39,314,000	39,314,000	NUM
inlawrev-20658	912	52	assessment.260	assessment.260	NOUN
inlawrev-20658	912	53	marion	marion	PROPN
inlawrev-20658	912	54	county	county	PROPN
inlawrev-20658	912	55	subsequently	subsequently	ADV
inlawrev-20658	912	56	filed	file	VERB
inlawrev-20658	912	57	its	its	PRON
inlawrev-20658	912	58	motion	motion	NOUN
inlawrev-20658	912	59	,	,	PUNCT
inlawrev-20658	912	60	asserting	assert	VERB
inlawrev-20658	912	61	that	that	SCONJ
inlawrev-20658	912	62	the	the	DET
inlawrev-20658	912	63	indiana	indiana	PROPN
inlawrev-20658	912	64	tax	tax	PROPN
inlawrev-20658	912	65	court	court	NOUN
inlawrev-20658	912	66	lacked	lack	VERB
inlawrev-20658	912	67	subject	subject	NOUN
inlawrev-20658	912	68	matter	matter	NOUN
inlawrev-20658	912	69	jurisdiction	jurisdiction	NOUN
inlawrev-20658	912	70	with	with	ADP
inlawrev-20658	912	71	respect	respect	NOUN
inlawrev-20658	912	72	to	to	ADP
inlawrev-20658	912	73	this	this	DET
inlawrev-20658	912	74	matter.261	matter.261	NOUN
inlawrev-20658	912	75	thereafter	thereafter	ADV
inlawrev-20658	912	76	,	,	PUNCT
inlawrev-20658	912	77	the	the	DET
inlawrev-20658	912	78	indiana	indiana	PROPN
inlawrev-20658	912	79	tax	tax	PROPN
inlawrev-20658	912	80	court	court	NOUN
inlawrev-20658	912	81	held	hold	VERB
inlawrev-20658	912	82	that	that	SCONJ
inlawrev-20658	912	83	it	it	PRON
inlawrev-20658	912	84	did	do	AUX
inlawrev-20658	912	85	not	not	PART
inlawrev-20658	912	86	have	have	VERB
inlawrev-20658	912	87	subject	subject	ADJ
inlawrev-20658	912	88	matter	matter	NOUN
inlawrev-20658	912	89	247	247	NUM
inlawrev-20658	912	90	.	.	PUNCT
inlawrev-20658	913	1	i	i	PRON
inlawrev-20658	913	2	d.	d.	PROPN
inlawrev-20658	913	3	at	at	ADP
inlawrev-20658	913	4	274	274	NUM
inlawrev-20658	913	5	.	.	PUNCT
inlawrev-20658	913	6	248	248	NUM
inlawrev-20658	913	7	.	.	PUNCT
inlawrev-20658	914	1	i	i	PRON
inlawrev-20658	914	2	d.	d.	PROPN
inlawrev-20658	914	3	249	249	NUM
inlawrev-20658	914	4	.	.	PUNCT
inlawrev-20658	915	1	i	i	PRON
inlawrev-20658	915	2	d.	d.	PROPN
inlawrev-20658	915	3	250	250	NUM
inlawrev-20658	915	4	.	.	PUNCT
inlawrev-20658	916	1	i	i	PRON
inlawrev-20658	916	2	d.	d.	PROPN
inlawrev-20658	916	3	251	251	NUM
inlawrev-20658	916	4	.	.	PUNCT
inlawrev-20658	917	1	512	512	NUM
inlawrev-20658	917	2	n.e.2d	n.e.2d	NOUN
inlawrev-20658	917	3	920	920	NUM
inlawrev-20658	917	4	(	(	PUNCT
inlawrev-20658	917	5	ind	ind	NOUN
inlawrev-20658	917	6	.	.	PUNCT
inlawrev-20658	918	1	tax	tax	PROPN
inlawrev-20658	918	2	ct	ct	PROPN
inlawrev-20658	918	3	.	.	PROPN
inlawrev-20658	918	4	1987	1987	NUM
inlawrev-20658	918	5	)	)	PUNCT
inlawrev-20658	918	6	.	.	PUNCT
inlawrev-20658	919	1	252	252	NUM
inlawrev-20658	919	2	.	.	PUNCT
inlawrev-20658	920	1	washington	washington	PROPN
inlawrev-20658	920	2	park	park	PROPN
inlawrev-20658	920	3	,	,	PUNCT
inlawrev-20658	920	4	9	9	NUM
inlawrev-20658	920	5	n.e.3d	n.e.3d	NUM
inlawrev-20658	920	6	at	at	ADP
inlawrev-20658	920	7	274	274	NUM
inlawrev-20658	920	8	.	.	PUNCT
inlawrev-20658	920	9	253	253	NUM
inlawrev-20658	920	10	.	.	PUNCT
inlawrev-20658	921	1	i	i	PRON
inlawrev-20658	921	2	d.	d.	PROPN
inlawrev-20658	921	3	254	254	NUM
inlawrev-20658	921	4	.	.	PUNCT
inlawrev-20658	922	1	9	9	NUM
inlawrev-20658	922	2	n.e.3d	n.e.3d	ADP
inlawrev-20658	922	3	267	267	NUM
inlawrev-20658	922	4	(	(	PUNCT
inlawrev-20658	922	5	ind	ind	NOUN
inlawrev-20658	922	6	.	.	PUNCT
inlawrev-20658	923	1	tax	tax	PROPN
inlawrev-20658	923	2	ct	ct	PROPN
inlawrev-20658	923	3	.	.	PROPN
inlawrev-20658	923	4	2014	2014	NUM
inlawrev-20658	923	5	)	)	PUNCT
inlawrev-20658	923	6	.	.	PUNCT
inlawrev-20658	924	1	255	255	NUM
inlawrev-20658	924	2	.	.	PUNCT
inlawrev-20658	925	1	i	i	PRON
inlawrev-20658	925	2	d.	d.	PROPN
inlawrev-20658	925	3	at	at	ADP
inlawrev-20658	925	4	268	268	NUM
inlawrev-20658	925	5	.	.	PUNCT
inlawrev-20658	926	1	256	256	NUM
inlawrev-20658	926	2	.	.	PUNCT
inlawrev-20658	927	1	i	i	PRON
inlawrev-20658	927	2	d.	d.	PROPN
inlawrev-20658	927	3	257	257	NUM
inlawrev-20658	927	4	.	.	PUNCT
inlawrev-20658	928	1	i	i	PRON
inlawrev-20658	928	2	d.	d.	PROPN
inlawrev-20658	928	3	258	258	NUM
inlawrev-20658	928	4	.	.	PUNCT
inlawrev-20658	929	1	i	i	PRON
inlawrev-20658	929	2	d.	d.	PROPN
inlawrev-20658	929	3	259	259	NUM
inlawrev-20658	929	4	.	.	PUNCT
inlawrev-20658	930	1	i	i	PRON
inlawrev-20658	930	2	d.	d.	PROPN
inlawrev-20658	930	3	260	260	NUM
inlawrev-20658	930	4	.	.	PUNCT
inlawrev-20658	931	1	i	i	PRON
inlawrev-20658	931	2	d.	d.	PROPN
inlawrev-20658	931	3	261	261	NUM
inlawrev-20658	931	4	.	.	PUNCT
inlawrev-20658	932	1	i	i	PRON
inlawrev-20658	932	2	d.	d.	PROPN
inlawrev-20658	932	3	2015	2015	NUM
inlawrev-20658	932	4	]	]	PUNCT
inlawrev-20658	933	1	taxation	taxation	NOUN
inlawrev-20658	933	2	1481	1481	NUM
inlawrev-20658	933	3	jurisdiction	jurisdiction	NOUN
inlawrev-20658	933	4	to	to	PART
inlawrev-20658	933	5	rule	rule	VERB
inlawrev-20658	933	6	on	on	ADP
inlawrev-20658	933	7	the	the	DET
inlawrev-20658	933	8	injunction	injunction	NOUN
inlawrev-20658	933	9	because	because	SCONJ
inlawrev-20658	933	10	the	the	DET
inlawrev-20658	933	11	words	word	NOUN
inlawrev-20658	933	12	“	"	PUNCT
inlawrev-20658	933	13	will	will	AUX
inlawrev-20658	933	14	raise	raise	VERB
inlawrev-20658	933	15	”	"	PUNCT
inlawrev-20658	933	16	in	in	ADP
inlawrev-20658	933	17	ind	ind	PROPN
inlawrev-20658	933	18	.	.	PUNCT
inlawrev-20658	934	1	code	code	PROPN
inlawrev-20658	934	2	section	section	PROPN
inlawrev-20658	934	3	33	33	NUM
inlawrev-20658	934	4	-	-	SYM
inlawrev-20658	934	5	26	26	NUM
inlawrev-20658	934	6	-	-	PUNCT
inlawrev-20658	934	7	6	6	NUM
inlawrev-20658	934	8	-	-	PUNCT
inlawrev-20658	934	9	2(b)(1	2(b)(1	NUM
inlawrev-20658	934	10	)	)	PUNCT
inlawrev-20658	934	11	did	do	AUX
inlawrev-20658	934	12	not	not	PART
inlawrev-20658	934	13	mean	mean	VERB
inlawrev-20658	934	14	injunctive	injunctive	ADJ
inlawrev-20658	934	15	relief	relief	NOUN
inlawrev-20658	934	16	could	could	AUX
inlawrev-20658	934	17	be	be	AUX
inlawrev-20658	934	18	granted	grant	VERB
inlawrev-20658	934	19	before	before	SCONJ
inlawrev-20658	934	20	the	the	DET
inlawrev-20658	934	21	original	original	ADJ
inlawrev-20658	934	22	tax	tax	NOUN
inlawrev-20658	934	23	appeal	appeal	NOUN
inlawrev-20658	934	24	had	have	AUX
inlawrev-20658	934	25	been	be	AUX
inlawrev-20658	934	26	initiated.262	initiated.262	ADJ
inlawrev-20658	934	27	ind	ind	PROPN
inlawrev-20658	934	28	.	.	PUNCT
inlawrev-20658	935	1	code	code	PROPN
inlawrev-20658	935	2	section	section	NOUN
inlawrev-20658	935	3	33	33	NUM
inlawrev-20658	935	4	-	-	SYM
inlawrev-20658	935	5	26	26	NUM
inlawrev-20658	935	6	-	-	SYM
inlawrev-20658	935	7	3	3	NUM
inlawrev-20658	935	8	confers	confer	NOUN
inlawrev-20658	935	9	upon	upon	SCONJ
inlawrev-20658	935	10	the	the	DET
inlawrev-20658	935	11	indiana	indiana	PROPN
inlawrev-20658	935	12	tax	tax	PROPN
inlawrev-20658	935	13	court	court	PROPN
inlawrev-20658	935	14	exclusive	exclusive	ADJ
inlawrev-20658	935	15	jurisdiction	jurisdiction	NOUN
inlawrev-20658	935	16	over	over	ADP
inlawrev-20658	935	17	“	"	PUNCT
inlawrev-20658	935	18	original	original	ADJ
inlawrev-20658	935	19	tax	tax	NOUN
inlawrev-20658	935	20	appeals	appeal	NOUN
inlawrev-20658	935	21	.	.	PUNCT
inlawrev-20658	936	1	”263	”263	PUNCT
inlawrev-20658	936	2	an	an	DET
inlawrev-20658	936	3	original	original	ADJ
inlawrev-20658	936	4	tax	tax	NOUN
inlawrev-20658	936	5	appeal	appeal	NOUN
inlawrev-20658	936	6	is	be	AUX
inlawrev-20658	936	7	a	a	DET
inlawrev-20658	936	8	case	case	NOUN
inlawrev-20658	936	9	that	that	PRON
inlawrev-20658	936	10	arises	arise	VERB
inlawrev-20658	936	11	through	through	ADP
inlawrev-20658	936	12	indiana	indiana	PROPN
inlawrev-20658	936	13	’s	’s	PART
inlawrev-20658	936	14	tax	tax	NOUN
inlawrev-20658	936	15	laws	law	NOUN
inlawrev-20658	936	16	and	and	CCONJ
inlawrev-20658	936	17	is	be	AUX
inlawrev-20658	936	18	an	an	DET
inlawrev-20658	936	19	initial	initial	ADJ
inlawrev-20658	936	20	appeal	appeal	NOUN
inlawrev-20658	936	21	of	of	ADP
inlawrev-20658	936	22	a	a	DET
inlawrev-20658	936	23	final	final	ADJ
inlawrev-20658	936	24	determination	determination	NOUN
inlawrev-20658	936	25	of	of	ADP
inlawrev-20658	936	26	either	either	CCONJ
inlawrev-20658	936	27	the	the	DET
inlawrev-20658	936	28	indiana	indiana	PROPN
inlawrev-20658	936	29	department	department	PROPN
inlawrev-20658	936	30	of	of	ADP
inlawrev-20658	936	31	state	state	PROPN
inlawrev-20658	936	32	revenue	revenue	NOUN
inlawrev-20658	936	33	or	or	CCONJ
inlawrev-20658	936	34	the	the	DET
inlawrev-20658	936	35	ibtr.264	ibtr.264	NOUN
inlawrev-20658	936	36	thus	thus	ADV
inlawrev-20658	936	37	,	,	PUNCT
inlawrev-20658	936	38	for	for	SCONJ
inlawrev-20658	936	39	the	the	DET
inlawrev-20658	936	40	indiana	indiana	PROPN
inlawrev-20658	936	41	tax	tax	PROPN
inlawrev-20658	936	42	court	court	NOUN
inlawrev-20658	936	43	to	to	PART
inlawrev-20658	936	44	possess	possess	VERB
inlawrev-20658	936	45	subject	subject	ADJ
inlawrev-20658	936	46	matter	matter	NOUN
inlawrev-20658	936	47	jurisdiction	jurisdiction	NOUN
inlawrev-20658	936	48	over	over	ADP
inlawrev-20658	936	49	a	a	DET
inlawrev-20658	936	50	case	case	NOUN
inlawrev-20658	936	51	,	,	PUNCT
inlawrev-20658	936	52	two	two	NUM
inlawrev-20658	936	53	requirements	requirement	NOUN
inlawrev-20658	936	54	must	must	AUX
inlawrev-20658	936	55	be	be	AUX
inlawrev-20658	936	56	met	meet	VERB
inlawrev-20658	936	57	:	:	PUNCT
inlawrev-20658	936	58	(	(	PUNCT
inlawrev-20658	936	59	1	1	X
inlawrev-20658	936	60	)	)	PUNCT
inlawrev-20658	936	61	the	the	DET
inlawrev-20658	936	62	case	case	NOUN
inlawrev-20658	936	63	must	must	AUX
inlawrev-20658	936	64	arise	arise	VERB
inlawrev-20658	936	65	through	through	ADP
inlawrev-20658	936	66	indiana	indiana	PROPN
inlawrev-20658	936	67	’s	’s	PART
inlawrev-20658	936	68	tax	tax	NOUN
inlawrev-20658	936	69	laws	law	NOUN
inlawrev-20658	936	70	,	,	PUNCT
inlawrev-20658	936	71	and	and	CCONJ
inlawrev-20658	936	72	(	(	PUNCT
inlawrev-20658	936	73	2	2	X
inlawrev-20658	936	74	)	)	PUNCT
inlawrev-20658	936	75	the	the	DET
inlawrev-20658	936	76	case	case	NOUN
inlawrev-20658	936	77	must	must	AUX
inlawrev-20658	936	78	appeal	appeal	VERB
inlawrev-20658	936	79	a	a	DET
inlawrev-20658	936	80	final	final	ADJ
inlawrev-20658	936	81	determination	determination	NOUN
inlawrev-20658	936	82	of	of	ADP
inlawrev-20658	936	83	either	either	CCONJ
inlawrev-20658	936	84	the	the	DET
inlawrev-20658	936	85	department	department	NOUN
inlawrev-20658	936	86	or	or	CCONJ
inlawrev-20658	936	87	the	the	DET
inlawrev-20658	936	88	ibtr.265	ibtr.265	NOUN
inlawrev-20658	936	89	because	because	SCONJ
inlawrev-20658	936	90	west	west	PROPN
inlawrev-20658	936	91	ohio	ohio	PROPN
inlawrev-20658	936	92	filed	file	VERB
inlawrev-20658	936	93	an	an	DET
inlawrev-20658	936	94	injunction	injunction	NOUN
inlawrev-20658	936	95	petition	petition	NOUN
inlawrev-20658	936	96	,	,	PUNCT
inlawrev-20658	936	97	but	but	CCONJ
inlawrev-20658	936	98	had	have	AUX
inlawrev-20658	936	99	not	not	PART
inlawrev-20658	936	100	filed	file	VERB
inlawrev-20658	936	101	an	an	DET
inlawrev-20658	936	102	original	original	ADJ
inlawrev-20658	936	103	tax	tax	NOUN
inlawrev-20658	936	104	appeal	appeal	NOUN
inlawrev-20658	936	105	,	,	PUNCT
inlawrev-20658	936	106	the	the	DET
inlawrev-20658	936	107	indiana	indiana	PROPN
inlawrev-20658	936	108	tax	tax	PROPN
inlawrev-20658	936	109	court	court	NOUN
inlawrev-20658	936	110	determined	determine	VERB
inlawrev-20658	936	111	that	that	SCONJ
inlawrev-20658	936	112	the	the	DET
inlawrev-20658	936	113	indiana	indiana	PROPN
inlawrev-20658	936	114	tax	tax	PROPN
inlawrev-20658	936	115	court	court	NOUN
inlawrev-20658	936	116	did	do	AUX
inlawrev-20658	936	117	not	not	PART
inlawrev-20658	936	118	have	have	VERB
inlawrev-20658	936	119	subject	subject	ADJ
inlawrev-20658	936	120	matter	matter	NOUN
inlawrev-20658	936	121	jurisdiction	jurisdiction	NOUN
inlawrev-20658	936	122	.	.	PUNCT
inlawrev-20658	937	1	266	266	NUM
inlawrev-20658	937	2	6	6	NUM
inlawrev-20658	937	3	.	.	PUNCT
inlawrev-20658	937	4	hamilton	hamilton	PROPN
inlawrev-20658	937	5	county	county	PROPN
inlawrev-20658	937	6	assessor	assessor	NOUN
inlawrev-20658	937	7	v.	v.	ADP
inlawrev-20658	937	8	spd	spd	PROPN
inlawrev-20658	937	9	realty	realty	PROPN
inlawrev-20658	937	10	,	,	PUNCT
inlawrev-20658	937	11	llc.267	llc.267	PROPN
inlawrev-20658	937	12	—	—	PUNCT
inlawrev-20658	937	13	in	in	ADP
inlawrev-20658	937	14	january	january	PROPN
inlawrev-20658	937	15	2009	2009	NUM
inlawrev-20658	937	16	,	,	PUNCT
inlawrev-20658	937	17	spd	spd	NOUN
inlawrev-20658	937	18	filed	file	VERB
inlawrev-20658	937	19	an	an	DET
inlawrev-20658	937	20	application	application	NOUN
inlawrev-20658	937	21	for	for	ADP
inlawrev-20658	937	22	a	a	DET
inlawrev-20658	937	23	property	property	NOUN
inlawrev-20658	937	24	tax	tax	NOUN
inlawrev-20658	937	25	exemption	exemption	NOUN
inlawrev-20658	937	26	with	with	ADP
inlawrev-20658	937	27	the	the	DET
inlawrev-20658	937	28	hamilton	hamilton	PROPN
inlawrev-20658	937	29	county	county	PROPN
inlawrev-20658	937	30	ptaboa	ptaboa	NOUN
inlawrev-20658	937	31	,	,	PUNCT
inlawrev-20658	937	32	requesting	request	VERB
inlawrev-20658	937	33	a	a	DET
inlawrev-20658	937	34	charitable	charitable	ADJ
inlawrev-20658	937	35	purposes	purpose	NOUN
inlawrev-20658	937	36	exemption	exemption	NOUN
inlawrev-20658	937	37	for	for	ADP
inlawrev-20658	937	38	the	the	DET
inlawrev-20658	937	39	2009	2009	NUM
inlawrev-20658	937	40	tax	tax	NOUN
inlawrev-20658	937	41	year.268	year.268	PROPN
inlawrev-20658	937	42	the	the	DET
inlawrev-20658	937	43	ptaboa	ptaboa	NOUN
inlawrev-20658	937	44	denied	deny	VERB
inlawrev-20658	937	45	spd	spd	NOUN
inlawrev-20658	937	46	’s	’s	PART
inlawrev-20658	937	47	application	application	NOUN
inlawrev-20658	937	48	,	,	PUNCT
inlawrev-20658	937	49	and	and	CCONJ
inlawrev-20658	937	50	spd	spd	NOUN
inlawrev-20658	937	51	appealed	appeal	VERB
inlawrev-20658	937	52	to	to	ADP
inlawrev-20658	937	53	the	the	DET
inlawrev-20658	937	54	ibtr	ibtr	NOUN
inlawrev-20658	937	55	for	for	ADP
inlawrev-20658	937	56	an	an	DET
inlawrev-20658	937	57	administrative	administrative	ADJ
inlawrev-20658	937	58	hearing.269	hearing.269	PROPN
inlawrev-20658	937	59	the	the	DET
inlawrev-20658	937	60	hearing	hearing	NOUN
inlawrev-20658	937	61	before	before	SCONJ
inlawrev-20658	937	62	the	the	DET
inlawrev-20658	937	63	ibtr	ibtr	NOUN
inlawrev-20658	937	64	resulted	result	VERB
inlawrev-20658	937	65	in	in	ADP
inlawrev-20658	937	66	a	a	DET
inlawrev-20658	937	67	determination	determination	NOUN
inlawrev-20658	937	68	to	to	PART
inlawrev-20658	937	69	grant	grant	VERB
inlawrev-20658	937	70	the	the	DET
inlawrev-20658	937	71	spd	spd	NOUN
inlawrev-20658	938	1	exemption.270	exemption.270	CCONJ
inlawrev-20658	938	2	therefore	therefore	ADV
inlawrev-20658	938	3	,	,	PUNCT
inlawrev-20658	938	4	the	the	DET
inlawrev-20658	938	5	assessor	assessor	NOUN
inlawrev-20658	938	6	initiated	initiate	VERB
inlawrev-20658	938	7	an	an	DET
inlawrev-20658	938	8	original	original	ADJ
inlawrev-20658	938	9	tax	tax	NOUN
inlawrev-20658	938	10	appeal.271	appeal.271	NOUN
inlawrev-20658	938	11	thereafter	thereafter	ADV
inlawrev-20658	938	12	,	,	PUNCT
inlawrev-20658	938	13	the	the	DET
inlawrev-20658	938	14	ibtr	ibtr	VERB
inlawrev-20658	938	15	determined	determine	VERB
inlawrev-20658	938	16	a	a	DET
inlawrev-20658	938	17	charitable	charitable	ADJ
inlawrev-20658	938	18	purpose	purpose	NOUN
inlawrev-20658	938	19	through	through	ADP
inlawrev-20658	938	20	ind	ind	PROPN
inlawrev-20658	938	21	.	.	PUNCT
inlawrev-20658	939	1	code	code	NOUN
inlawrev-20658	939	2	section	section	NOUN
inlawrev-20658	939	3	6	6	NUM
inlawrev-20658	939	4	-	-	SYM
inlawrev-20658	939	5	1.1	1.1	NUM
inlawrev-20658	939	6	-	-	PUNCT
inlawrev-20658	939	7	10	10	NUM
inlawrev-20658	939	8	-	-	SYM
inlawrev-20658	939	9	16	16	NUM
inlawrev-20658	939	10	,	,	PUNCT
inlawrev-20658	939	11	because	because	SCONJ
inlawrev-20658	939	12	spd	spd	NOUN
inlawrev-20658	939	13	was	be	AUX
inlawrev-20658	939	14	formed	form	VERB
inlawrev-20658	939	15	for	for	ADP
inlawrev-20658	939	16	the	the	DET
inlawrev-20658	939	17	sole	sole	ADJ
inlawrev-20658	939	18	purpose	purpose	NOUN
inlawrev-20658	939	19	of	of	ADP
inlawrev-20658	939	20	acquiring	acquire	VERB
inlawrev-20658	939	21	and	and	CCONJ
inlawrev-20658	939	22	renting	rent	VERB
inlawrev-20658	939	23	the	the	DET
inlawrev-20658	939	24	subject	subject	ADJ
inlawrev-20658	939	25	property	property	NOUN
inlawrev-20658	939	26	to	to	ADP
inlawrev-20658	939	27	a	a	DET
inlawrev-20658	939	28	nonprofit	nonprofit	ADJ
inlawrev-20658	939	29	corporation.272	corporation.272	NOUN
inlawrev-20658	939	30	however	however	ADV
inlawrev-20658	939	31	,	,	PUNCT
inlawrev-20658	939	32	ind	ind	PROPN
inlawrev-20658	939	33	.	.	PUNCT
inlawrev-20658	940	1	code	code	PROPN
inlawrev-20658	940	2	section	section	NOUN
inlawrev-20658	940	3	6	6	NUM
inlawrev-20658	940	4	-	-	SYM
inlawrev-20658	940	5	1.1	1.1	NUM
inlawrev-20658	940	6	-	-	PUNCT
inlawrev-20658	940	7	10	10	NUM
inlawrev-20658	940	8	-	-	PUNCT
inlawrev-20658	940	9	36.3(a	36.3(a	NUM
inlawrev-20658	940	10	)	)	PUNCT
inlawrev-20658	940	11	clearly	clearly	ADV
inlawrev-20658	940	12	required	require	VERB
inlawrev-20658	940	13	that	that	SCONJ
inlawrev-20658	940	14	a	a	DET
inlawrev-20658	940	15	property	property	NOUN
inlawrev-20658	940	16	be	be	AUX
inlawrev-20658	940	17	used	use	VERB
inlawrev-20658	940	18	or	or	CCONJ
inlawrev-20658	940	19	occupied	occupy	VERB
inlawrev-20658	940	20	for	for	ADP
inlawrev-20658	940	21	charitable	charitable	ADJ
inlawrev-20658	940	22	purposes	purpose	NOUN
inlawrev-20658	940	23	for	for	ADP
inlawrev-20658	940	24	more	more	ADJ
inlawrev-20658	940	25	than	than	ADP
inlawrev-20658	940	26	fifty	fifty	NUM
inlawrev-20658	940	27	percent	percent	NOUN
inlawrev-20658	940	28	of	of	ADP
inlawrev-20658	940	29	the	the	DET
inlawrev-20658	940	30	time	time	NOUN
inlawrev-20658	940	31	that	that	PRON
inlawrev-20658	940	32	the	the	DET
inlawrev-20658	940	33	property	property	NOUN
inlawrev-20658	940	34	was	be	AUX
inlawrev-20658	940	35	actually	actually	ADV
inlawrev-20658	940	36	used	use	VERB
inlawrev-20658	940	37	or	or	CCONJ
inlawrev-20658	940	38	occupied	occupy	VERB
inlawrev-20658	940	39	during	during	ADP
inlawrev-20658	940	40	the	the	DET
inlawrev-20658	940	41	tax	tax	NOUN
inlawrev-20658	940	42	year.273	year.273	NOUN
inlawrev-20658	940	43	because	because	SCONJ
inlawrev-20658	940	44	the	the	DET
inlawrev-20658	940	45	property	property	NOUN
inlawrev-20658	940	46	was	be	AUX
inlawrev-20658	940	47	used	use	VERB
inlawrev-20658	940	48	100	100	NUM
inlawrev-20658	940	49	%	%	NOUN
inlawrev-20658	940	50	of	of	ADP
inlawrev-20658	940	51	the	the	DET
inlawrev-20658	940	52	time	time	NOUN
inlawrev-20658	940	53	for	for	ADP
inlawrev-20658	940	54	charitable	charitable	ADJ
inlawrev-20658	940	55	purposes	purpose	NOUN
inlawrev-20658	940	56	when	when	SCONJ
inlawrev-20658	940	57	occupied	occupy	VERB
inlawrev-20658	940	58	,	,	PUNCT
inlawrev-20658	940	59	the	the	DET
inlawrev-20658	940	60	indiana	indiana	PROPN
inlawrev-20658	940	61	tax	tax	PROPN
inlawrev-20658	940	62	court	court	NOUN
inlawrev-20658	940	63	determined	determine	VERB
inlawrev-20658	940	64	that	that	SCONJ
inlawrev-20658	940	65	the	the	DET
inlawrev-20658	940	66	property	property	NOUN
inlawrev-20658	940	67	was	be	AUX
inlawrev-20658	940	68	indeed	indeed	ADV
inlawrev-20658	940	69	predominately	predominately	ADV
inlawrev-20658	940	70	used	use	VERB
inlawrev-20658	940	71	for	for	ADP
inlawrev-20658	940	72	charitable	charitable	ADJ
inlawrev-20658	940	73	purposes.274	purposes.274	NOUN
inlawrev-20658	940	74	7	7	NUM
inlawrev-20658	940	75	.	.	PUNCT
inlawrev-20658	941	1	mckeeman	mckeeman	PROPN
inlawrev-20658	941	2	v.	v.	PROPN
inlawrev-20658	941	3	steuben	steuben	PROPN
inlawrev-20658	941	4	county	county	PROPN
inlawrev-20658	941	5	assessor.275	assessor.275	PROPN
inlawrev-20658	941	6	—	—	PUNCT
inlawrev-20658	941	7	the	the	DET
inlawrev-20658	941	8	mckeemans	mckeeman	NOUN
inlawrev-20658	941	9	owned	own	VERB
inlawrev-20658	941	10	262	262	NUM
inlawrev-20658	941	11	.	.	PUNCT
inlawrev-20658	942	1	i	i	PRON
inlawrev-20658	942	2	d.	d.	PROPN
inlawrev-20658	942	3	at	at	ADP
inlawrev-20658	942	4	269	269	NUM
inlawrev-20658	942	5	.	.	PUNCT
inlawrev-20658	942	6	263	263	NUM
inlawrev-20658	942	7	.	.	PUNCT
inlawrev-20658	943	1	ind	ind	PROPN
inlawrev-20658	943	2	.	.	PUNCT
inlawrev-20658	943	3	code	code	PROPN
inlawrev-20658	943	4	§	§	PROPN
inlawrev-20658	943	5	§	§	PROPN
inlawrev-20658	943	6	33	33	NUM
inlawrev-20658	943	7	-	-	SYM
inlawrev-20658	943	8	26	26	NUM
inlawrev-20658	943	9	-	-	PUNCT
inlawrev-20658	943	10	3	3	NUM
inlawrev-20658	943	11	-	-	SYM
inlawrev-20658	943	12	1	1	NUM
inlawrev-20658	943	13	,	,	PUNCT
inlawrev-20658	943	14	-3	-3	X
inlawrev-20658	943	15	(	(	PUNCT
inlawrev-20658	943	16	2014	2014	NUM
inlawrev-20658	943	17	)	)	PUNCT
inlawrev-20658	943	18	.	.	PUNCT
inlawrev-20658	944	1	264	264	X
inlawrev-20658	944	2	.	.	PUNCT
inlawrev-20658	945	1	ind	ind	PROPN
inlawrev-20658	945	2	.	.	PUNCT
inlawrev-20658	946	1	code	code	PROPN
inlawrev-20658	946	2	§	§	PROPN
inlawrev-20658	946	3	33	33	NUM
inlawrev-20658	946	4	-	-	SYM
inlawrev-20658	946	5	26	26	NUM
inlawrev-20658	946	6	-	-	PUNCT
inlawrev-20658	946	7	3	3	NUM
inlawrev-20658	946	8	-	-	SYM
inlawrev-20658	946	9	1	1	NUM
inlawrev-20658	946	10	(	(	PUNCT
inlawrev-20658	946	11	2014	2014	NUM
inlawrev-20658	946	12	)	)	PUNCT
inlawrev-20658	946	13	.	.	PUNCT
inlawrev-20658	947	1	265	265	NUM
inlawrev-20658	947	2	.	.	PUNCT
inlawrev-20658	948	1	west	west	PROPN
inlawrev-20658	948	2	ohio	ohio	PROPN
inlawrev-20658	948	3	,	,	PUNCT
inlawrev-20658	948	4	9	9	NUM
inlawrev-20658	948	5	n.e.3d	n.e.3d	NUM
inlawrev-20658	948	6	at	at	ADP
inlawrev-20658	948	7	269	269	NUM
inlawrev-20658	948	8	.	.	PUNCT
inlawrev-20658	948	9	266	266	NUM
inlawrev-20658	948	10	.	.	PUNCT
inlawrev-20658	949	1	i	i	PRON
inlawrev-20658	949	2	d.	d.	PROPN
inlawrev-20658	949	3	267	267	NUM
inlawrev-20658	949	4	.	.	PROPN
inlawrev-20658	949	5	9	9	NUM
inlawrev-20658	949	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	949	7	773	773	NUM
inlawrev-20658	949	8	(	(	PUNCT
inlawrev-20658	949	9	ind	ind	PROPN
inlawrev-20658	949	10	.	.	PUNCT
inlawrev-20658	950	1	tax	tax	PROPN
inlawrev-20658	950	2	ct	ct	PROPN
inlawrev-20658	950	3	.	.	PROPN
inlawrev-20658	950	4	2014	2014	NUM
inlawrev-20658	950	5	)	)	PUNCT
inlawrev-20658	950	6	.	.	PUNCT
inlawrev-20658	951	1	268	268	NUM
inlawrev-20658	951	2	.	.	PUNCT
inlawrev-20658	952	1	i	i	PRON
inlawrev-20658	952	2	d.	d.	PROPN
inlawrev-20658	952	3	at	at	ADP
inlawrev-20658	952	4	774	774	NUM
inlawrev-20658	952	5	.	.	PUNCT
inlawrev-20658	953	1	269	269	NUM
inlawrev-20658	953	2	.	.	PUNCT
inlawrev-20658	954	1	i	i	PRON
inlawrev-20658	954	2	d.	d.	PROPN
inlawrev-20658	954	3	270	270	NUM
inlawrev-20658	954	4	.	.	PUNCT
inlawrev-20658	955	1	i	i	PRON
inlawrev-20658	955	2	d.	d.	PROPN
inlawrev-20658	955	3	271	271	NUM
inlawrev-20658	955	4	.	.	PUNCT
inlawrev-20658	956	1	i	i	PRON
inlawrev-20658	956	2	d.	d.	PROPN
inlawrev-20658	956	3	at	at	ADP
inlawrev-20658	956	4	775	775	NUM
inlawrev-20658	956	5	.	.	PUNCT
inlawrev-20658	957	1	272	272	NUM
inlawrev-20658	957	2	.	.	PUNCT
inlawrev-20658	958	1	i	i	PRON
inlawrev-20658	958	2	d.	d.	PROPN
inlawrev-20658	958	3	at	at	ADP
inlawrev-20658	958	4	776	776	NUM
inlawrev-20658	958	5	-	-	SYM
inlawrev-20658	958	6	78	78	NUM
inlawrev-20658	958	7	.	.	PUNCT
inlawrev-20658	959	1	273	273	NUM
inlawrev-20658	959	2	.	.	PUNCT
inlawrev-20658	960	1	i	i	PRON
inlawrev-20658	960	2	d.	d.	PROPN
inlawrev-20658	960	3	274	274	NUM
inlawrev-20658	960	4	.	.	PUNCT
inlawrev-20658	961	1	i	i	PRON
inlawrev-20658	961	2	d.	d.	PROPN
inlawrev-20658	961	3	275	275	NUM
inlawrev-20658	961	4	.	.	PUNCT
inlawrev-20658	962	1	10	10	NUM
inlawrev-20658	962	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	962	3	612	612	NUM
inlawrev-20658	962	4	(	(	PUNCT
inlawrev-20658	962	5	ind	ind	NOUN
inlawrev-20658	962	6	.	.	PUNCT
inlawrev-20658	962	7	tax	tax	PROPN
inlawrev-20658	963	1	ct	ct	PROPN
inlawrev-20658	963	2	.	.	PROPN
inlawrev-20658	963	3	2014	2014	NUM
inlawrev-20658	963	4	)	)	PUNCT
inlawrev-20658	963	5	.	.	PUNCT
inlawrev-20658	964	1	1482	1482	NUM
inlawrev-20658	964	2	indiana	indiana	PROPN
inlawrev-20658	964	3	law	law	PROPN
inlawrev-20658	964	4	review	review	NOUN
inlawrev-20658	965	1	[	[	X
inlawrev-20658	965	2	vol	vol	NOUN
inlawrev-20658	965	3	.	.	PUNCT
inlawrev-20658	966	1	48:1455	48:1455	NUM
inlawrev-20658	966	2	residential	residential	ADJ
inlawrev-20658	966	3	property	property	NOUN
inlawrev-20658	966	4	in	in	ADP
inlawrev-20658	966	5	indiana.276	indiana.276	NOUN
inlawrev-20658	966	6	during	during	ADP
inlawrev-20658	966	7	the	the	DET
inlawrev-20658	966	8	2006	2006	NUM
inlawrev-20658	966	9	tax	tax	NOUN
inlawrev-20658	966	10	year	year	NOUN
inlawrev-20658	966	11	,	,	PUNCT
inlawrev-20658	966	12	the	the	DET
inlawrev-20658	966	13	property	property	NOUN
inlawrev-20658	966	14	was	be	AUX
inlawrev-20658	966	15	assessed	assess	VERB
inlawrev-20658	966	16	at	at	ADP
inlawrev-20658	966	17	$	$	SYM
inlawrev-20658	966	18	489,000.277	489,000.277	NOUN
inlawrev-20658	966	19	the	the	DET
inlawrev-20658	966	20	mckeemans	mckeemans	PROPN
inlawrev-20658	966	21	believed	believe	VERB
inlawrev-20658	966	22	their	their	PRON
inlawrev-20658	966	23	land	land	NOUN
inlawrev-20658	966	24	assessment	assessment	NOUN
inlawrev-20658	966	25	was	be	AUX
inlawrev-20658	966	26	too	too	ADV
inlawrev-20658	966	27	high	high	ADJ
inlawrev-20658	966	28	,	,	PUNCT
inlawrev-20658	966	29	and	and	CCONJ
inlawrev-20658	966	30	thus	thus	ADV
inlawrev-20658	966	31	sought	seek	VERB
inlawrev-20658	966	32	review	review	NOUN
inlawrev-20658	966	33	with	with	ADP
inlawrev-20658	966	34	the	the	DET
inlawrev-20658	966	35	steuben	steuben	PROPN
inlawrev-20658	966	36	county	county	PROPN
inlawrev-20658	966	37	ptaboa	ptaboa	NOUN
inlawrev-20658	966	38	,	,	PUNCT
inlawrev-20658	966	39	and	and	CCONJ
inlawrev-20658	966	40	then	then	ADV
inlawrev-20658	966	41	,	,	PUNCT
inlawrev-20658	966	42	with	with	ADP
inlawrev-20658	966	43	the	the	DET
inlawrev-20658	966	44	ibtr.278	ibtr.278	NOUN
inlawrev-20658	966	45	on	on	ADP
inlawrev-20658	966	46	march	march	PROPN
inlawrev-20658	966	47	11	11	NUM
inlawrev-20658	966	48	,	,	PUNCT
inlawrev-20658	966	49	2011	2011	NUM
inlawrev-20658	966	50	,	,	PUNCT
inlawrev-20658	966	51	the	the	DET
inlawrev-20658	966	52	ibtr	ibtr	VERB
inlawrev-20658	966	53	issued	issue	VERB
inlawrev-20658	966	54	a	a	DET
inlawrev-20658	966	55	final	final	ADJ
inlawrev-20658	966	56	determination	determination	NOUN
inlawrev-20658	966	57	upholding	uphold	VERB
inlawrev-20658	966	58	the	the	DET
inlawrev-20658	966	59	ptaboa	ptaboa	NOUN
inlawrev-20658	966	60	’s	’s	PART
inlawrev-20658	966	61	assessment	assessment	NOUN
inlawrev-20658	966	62	in	in	ADP
inlawrev-20658	966	63	its	its	PRON
inlawrev-20658	966	64	entirety	entirety	NOUN
inlawrev-20658	966	65	,	,	PUNCT
inlawrev-20658	966	66	and	and	CCONJ
inlawrev-20658	966	67	then	then	ADV
inlawrev-20658	966	68	,	,	PUNCT
inlawrev-20658	966	69	on	on	ADP
inlawrev-20658	966	70	april	april	PROPN
inlawrev-20658	966	71	22	22	NUM
inlawrev-20658	966	72	,	,	PUNCT
inlawrev-20658	966	73	2011	2011	NUM
inlawrev-20658	966	74	,	,	PUNCT
inlawrev-20658	966	75	the	the	DET
inlawrev-20658	966	76	mckeemans	mckeemans	PROPN
inlawrev-20658	966	77	appealed	appeal	VERB
inlawrev-20658	966	78	the	the	DET
inlawrev-20658	966	79	matter	matter	NOUN
inlawrev-20658	966	80	to	to	ADP
inlawrev-20658	966	81	the	the	DET
inlawrev-20658	966	82	indiana	indiana	PROPN
inlawrev-20658	966	83	tax	tax	PROPN
inlawrev-20658	966	84	court.279	court.279	NOUN
inlawrev-20658	966	85	a	a	DET
inlawrev-20658	966	86	party	party	NOUN
inlawrev-20658	966	87	seeking	seek	VERB
inlawrev-20658	966	88	to	to	PART
inlawrev-20658	966	89	overturn	overturn	VERB
inlawrev-20658	966	90	a	a	DET
inlawrev-20658	966	91	final	final	ADJ
inlawrev-20658	966	92	determination	determination	NOUN
inlawrev-20658	966	93	of	of	ADP
inlawrev-20658	966	94	the	the	DET
inlawrev-20658	966	95	ibtr	ibtr	ADJ
inlawrev-20658	966	96	bears	bear	VERB
inlawrev-20658	966	97	the	the	DET
inlawrev-20658	966	98	burden	burden	NOUN
inlawrev-20658	966	99	to	to	PART
inlawrev-20658	966	100	demonstrate	demonstrate	VERB
inlawrev-20658	966	101	that	that	SCONJ
inlawrev-20658	966	102	the	the	DET
inlawrev-20658	966	103	determination	determination	NOUN
inlawrev-20658	966	104	is	be	AUX
inlawrev-20658	966	105	invalid.280	invalid.280	PROPN
inlawrev-20658	966	106	consequently	consequently	ADV
inlawrev-20658	966	107	,	,	PUNCT
inlawrev-20658	966	108	such	such	ADJ
inlawrev-20658	966	109	party	party	NOUN
inlawrev-20658	966	110	must	must	AUX
inlawrev-20658	966	111	demonstrate	demonstrate	VERB
inlawrev-20658	966	112	that	that	SCONJ
inlawrev-20658	966	113	the	the	DET
inlawrev-20658	966	114	ibtr	ibtr	VERB
inlawrev-20658	966	115	’s	’s	PART
inlawrev-20658	966	116	determination	determination	NOUN
inlawrev-20658	966	117	was	be	AUX
inlawrev-20658	966	118	arbitrary	arbitrary	ADJ
inlawrev-20658	966	119	,	,	PUNCT
inlawrev-20658	966	120	capricious	capricious	ADJ
inlawrev-20658	966	121	,	,	PUNCT
inlawrev-20658	966	122	an	an	DET
inlawrev-20658	966	123	abuse	abuse	NOUN
inlawrev-20658	966	124	of	of	ADP
inlawrev-20658	966	125	discretion	discretion	NOUN
inlawrev-20658	966	126	,	,	PUNCT
inlawrev-20658	966	127	not	not	PART
inlawrev-20658	966	128	in	in	ADP
inlawrev-20658	966	129	accordance	accordance	NOUN
inlawrev-20658	966	130	with	with	ADP
inlawrev-20658	966	131	the	the	DET
inlawrev-20658	966	132	law	law	NOUN
inlawrev-20658	966	133	,	,	PUNCT
inlawrev-20658	966	134	or	or	CCONJ
inlawrev-20658	966	135	unsupported	unsupported	ADJ
inlawrev-20658	966	136	by	by	ADP
inlawrev-20658	966	137	substantial	substantial	ADJ
inlawrev-20658	966	138	evidence.281	evidence.281	NOUN
inlawrev-20658	966	139	therefore	therefore	ADV
inlawrev-20658	966	140	,	,	PUNCT
inlawrev-20658	966	141	the	the	DET
inlawrev-20658	966	142	mckeemans	mckeeman	NOUN
inlawrev-20658	966	143	first	first	ADV
inlawrev-20658	966	144	contended	contend	VERB
inlawrev-20658	966	145	that	that	SCONJ
inlawrev-20658	966	146	the	the	DET
inlawrev-20658	966	147	ibtr	ibtr	NOUN
inlawrev-20658	966	148	erred	err	VERB
inlawrev-20658	966	149	in	in	ADP
inlawrev-20658	966	150	disregarding	disregard	VERB
inlawrev-20658	966	151	the	the	DET
inlawrev-20658	966	152	mckeemans	mckeeman	NOUN
inlawrev-20658	966	153	’	'	PUNCT
inlawrev-20658	966	154	claim	claim	NOUN
inlawrev-20658	966	155	concerning	concern	VERB
inlawrev-20658	966	156	the	the	DET
inlawrev-20658	966	157	establishment	establishment	NOUN
inlawrev-20658	966	158	of	of	ADP
inlawrev-20658	966	159	their	their	PRON
inlawrev-20658	966	160	neighborhood.282	neighborhood.282	PROPN
inlawrev-20658	966	161	they	they	PRON
inlawrev-20658	966	162	also	also	ADV
inlawrev-20658	966	163	contend	contend	VERB
inlawrev-20658	966	164	that	that	SCONJ
inlawrev-20658	966	165	the	the	DET
inlawrev-20658	966	166	ibtr	ibtr	VERB
inlawrev-20658	966	167	erred	err	VERB
inlawrev-20658	966	168	in	in	ADP
inlawrev-20658	966	169	rejecting	reject	VERB
inlawrev-20658	966	170	their	their	PRON
inlawrev-20658	966	171	base	base	NOUN
inlawrev-20658	966	172	rate	rate	NOUN
inlawrev-20658	966	173	claim	claim	NOUN
inlawrev-20658	966	174	and	and	CCONJ
inlawrev-20658	966	175	lastly	lastly	ADV
inlawrev-20658	966	176	,	,	PUNCT
inlawrev-20658	966	177	they	they	PRON
inlawrev-20658	966	178	argued	argue	VERB
inlawrev-20658	966	179	that	that	SCONJ
inlawrev-20658	966	180	the	the	DET
inlawrev-20658	966	181	ibtr	ibtr	NOUN
inlawrev-20658	966	182	erred	err	VERB
inlawrev-20658	966	183	in	in	ADP
inlawrev-20658	966	184	concluding	conclude	VERB
inlawrev-20658	966	185	the	the	DET
inlawrev-20658	966	186	sales	sale	NOUN
inlawrev-20658	966	187	comparison	comparison	NOUN
inlawrev-20658	966	188	analysis	analysis	NOUN
inlawrev-20658	966	189	lacked	lack	VERB
inlawrev-20658	966	190	probative	probative	ADJ
inlawrev-20658	966	191	value.283	value.283	NOUN
inlawrev-20658	966	192	nonetheless	nonetheless	ADV
inlawrev-20658	966	193	,	,	PUNCT
inlawrev-20658	966	194	the	the	DET
inlawrev-20658	966	195	indiana	indiana	PROPN
inlawrev-20658	966	196	tax	tax	PROPN
inlawrev-20658	966	197	court	court	NOUN
inlawrev-20658	966	198	determined	determine	VERB
inlawrev-20658	966	199	that	that	SCONJ
inlawrev-20658	966	200	the	the	DET
inlawrev-20658	966	201	arguments	argument	NOUN
inlawrev-20658	966	202	were	be	AUX
inlawrev-20658	966	203	not	not	PART
inlawrev-20658	966	204	persuasive.284	persuasive.284	VERB
inlawrev-20658	966	205	the	the	DET
inlawrev-20658	966	206	indiana	indiana	PROPN
inlawrev-20658	966	207	tax	tax	PROPN
inlawrev-20658	966	208	court	court	NOUN
inlawrev-20658	966	209	determined	determine	VERB
inlawrev-20658	966	210	that	that	SCONJ
inlawrev-20658	966	211	even	even	ADV
inlawrev-20658	966	212	if	if	SCONJ
inlawrev-20658	966	213	the	the	DET
inlawrev-20658	966	214	ibtr	ibtr	NOUN
inlawrev-20658	966	215	had	have	AUX
inlawrev-20658	966	216	relied	rely	VERB
inlawrev-20658	966	217	on	on	ADP
inlawrev-20658	966	218	an	an	DET
inlawrev-20658	966	219	assessor	assessor	NOUN
inlawrev-20658	966	220	’s	’s	PART
inlawrev-20658	966	221	mistake	mistake	NOUN
inlawrev-20658	966	222	,	,	PUNCT
inlawrev-20658	966	223	that	that	SCONJ
inlawrev-20658	966	224	alone	alone	ADV
inlawrev-20658	966	225	would	would	AUX
inlawrev-20658	966	226	not	not	PART
inlawrev-20658	966	227	warrant	warrant	VERB
inlawrev-20658	966	228	a	a	DET
inlawrev-20658	966	229	reversal	reversal	NOUN
inlawrev-20658	966	230	of	of	ADP
inlawrev-20658	966	231	the	the	DET
inlawrev-20658	966	232	ibtr	ibtr	VERB
inlawrev-20658	966	233	’s	’s	PART
inlawrev-20658	966	234	final	final	ADJ
inlawrev-20658	966	235	determination.285	determination.285	NOUN
inlawrev-20658	966	236	indeed	indeed	ADV
inlawrev-20658	966	237	,	,	PUNCT
inlawrev-20658	966	238	the	the	DET
inlawrev-20658	966	239	ibtr	ibtr	VERB
inlawrev-20658	966	240	’s	’s	PART
inlawrev-20658	966	241	final	final	ADJ
inlawrev-20658	966	242	determination	determination	NOUN
inlawrev-20658	966	243	explained	explain	VERB
inlawrev-20658	966	244	that	that	SCONJ
inlawrev-20658	966	245	the	the	DET
inlawrev-20658	966	246	argument	argument	NOUN
inlawrev-20658	966	247	lacked	lack	VERB
inlawrev-20658	966	248	probative	probative	ADJ
inlawrev-20658	966	249	value	value	NOUN
inlawrev-20658	966	250	for	for	ADP
inlawrev-20658	966	251	reasons	reason	NOUN
inlawrev-20658	966	252	unrelated	unrelated	ADJ
inlawrev-20658	966	253	to	to	ADP
inlawrev-20658	966	254	the	the	DET
inlawrev-20658	966	255	assessor	assessor	NOUN
inlawrev-20658	966	256	’s	’s	PART
inlawrev-20658	966	257	erroneous	erroneous	ADJ
inlawrev-20658	966	258	claim.286	claim.286	ADJ
inlawrev-20658	966	259	moreover	moreover	ADV
inlawrev-20658	966	260	,	,	PUNCT
inlawrev-20658	966	261	the	the	DET
inlawrev-20658	966	262	ibtr	ibtr	VERB
inlawrev-20658	966	263	explained	explain	VERB
inlawrev-20658	966	264	that	that	SCONJ
inlawrev-20658	966	265	the	the	DET
inlawrev-20658	966	266	mckeemans	mckeeman	NOUN
inlawrev-20658	966	267	’	'	PUNCT
inlawrev-20658	966	268	valuations	valuation	NOUN
inlawrev-20658	966	269	also	also	ADV
inlawrev-20658	966	270	failed	fail	VERB
inlawrev-20658	966	271	to	to	PART
inlawrev-20658	966	272	demonstrate	demonstrate	VERB
inlawrev-20658	966	273	that	that	SCONJ
inlawrev-20658	966	274	their	their	PRON
inlawrev-20658	966	275	assessment	assessment	NOUN
inlawrev-20658	966	276	was	be	AUX
inlawrev-20658	966	277	too	too	ADV
inlawrev-20658	966	278	high.287	high.287	NOUN
inlawrev-20658	966	279	consequently	consequently	ADV
inlawrev-20658	966	280	,	,	PUNCT
inlawrev-20658	966	281	the	the	DET
inlawrev-20658	966	282	mckeemans	mckeeman	NOUN
inlawrev-20658	966	283	did	do	AUX
inlawrev-20658	966	284	not	not	PART
inlawrev-20658	966	285	demonstrate	demonstrate	VERB
inlawrev-20658	966	286	that	that	SCONJ
inlawrev-20658	966	287	the	the	DET
inlawrev-20658	966	288	ibtr	ibtr	NOUN
inlawrev-20658	966	289	erred	err	VERB
inlawrev-20658	966	290	in	in	ADP
inlawrev-20658	966	291	concluding	conclude	VERB
inlawrev-20658	966	292	that	that	SCONJ
inlawrev-20658	966	293	the	the	DET
inlawrev-20658	966	294	sales	sale	NOUN
inlawrev-20658	966	295	comparison	comparison	NOUN
inlawrev-20658	966	296	analysis	analysis	NOUN
inlawrev-20658	966	297	lacked	lack	VERB
inlawrev-20658	966	298	probative	probative	ADJ
inlawrev-20658	966	299	value.288	value.288	ADV
inlawrev-20658	966	300	here	here	ADV
inlawrev-20658	966	301	,	,	PUNCT
inlawrev-20658	966	302	the	the	DET
inlawrev-20658	966	303	indiana	indiana	PROPN
inlawrev-20658	966	304	tax	tax	PROPN
inlawrev-20658	966	305	court	court	NOUN
inlawrev-20658	966	306	held	hold	VERB
inlawrev-20658	966	307	that	that	SCONJ
inlawrev-20658	966	308	differences	difference	NOUN
inlawrev-20658	966	309	in	in	ADP
inlawrev-20658	966	310	road	road	NOUN
inlawrev-20658	966	311	access	access	NOUN
inlawrev-20658	966	312	,	,	PUNCT
inlawrev-20658	966	313	size	size	NOUN
inlawrev-20658	966	314	,	,	PUNCT
inlawrev-20658	966	315	and	and	CCONJ
inlawrev-20658	966	316	use	use	NOUN
inlawrev-20658	966	317	type	type	NOUN
inlawrev-20658	966	318	did	do	AUX
inlawrev-20658	966	319	not	not	PART
inlawrev-20658	966	320	establish	establish	VERB
inlawrev-20658	966	321	that	that	SCONJ
inlawrev-20658	966	322	an	an	DET
inlawrev-20658	966	323	assessor	assessor	NOUN
inlawrev-20658	966	324	ignored	ignore	VERB
inlawrev-20658	966	325	indiana	indiana	PROPN
inlawrev-20658	966	326	’s	’s	PART
inlawrev-20658	966	327	real	real	ADJ
inlawrev-20658	966	328	property	property	NOUN
inlawrev-20658	966	329	assessment	assessment	NOUN
inlawrev-20658	966	330	guidelines.289	guidelines.289	VERB
inlawrev-20658	966	331	because	because	SCONJ
inlawrev-20658	966	332	the	the	DET
inlawrev-20658	966	333	record	record	NOUN
inlawrev-20658	966	334	did	do	AUX
inlawrev-20658	966	335	not	not	PART
inlawrev-20658	966	336	disclose	disclose	VERB
inlawrev-20658	966	337	what	what	PRON
inlawrev-20658	966	338	properties	property	NOUN
inlawrev-20658	966	339	were	be	AUX
inlawrev-20658	966	340	used	use	VERB
inlawrev-20658	966	341	in	in	ADP
inlawrev-20658	966	342	developing	develop	VERB
inlawrev-20658	966	343	the	the	DET
inlawrev-20658	966	344	base	base	NOUN
inlawrev-20658	966	345	rate	rate	NOUN
inlawrev-20658	966	346	,	,	PUNCT
inlawrev-20658	966	347	owners	owner	NOUN
inlawrev-20658	966	348	of	of	ADP
inlawrev-20658	966	349	residential	residential	ADJ
inlawrev-20658	966	350	property	property	NOUN
inlawrev-20658	966	351	did	do	AUX
inlawrev-20658	966	352	not	not	PART
inlawrev-20658	966	353	show	show	VERB
inlawrev-20658	966	354	error	error	NOUN
inlawrev-20658	966	355	regarding	regard	VERB
inlawrev-20658	966	356	the	the	DET
inlawrev-20658	966	357	base	base	NOUN
inlawrev-20658	966	358	rate	rate	NOUN
inlawrev-20658	966	359	applied	apply	VERB
inlawrev-20658	966	360	to	to	ADP
inlawrev-20658	966	361	their	their	PRON
inlawrev-20658	966	362	land.290	land.290	NOUN
inlawrev-20658	966	363	additionally	additionally	ADV
inlawrev-20658	966	364	,	,	PUNCT
inlawrev-20658	966	365	the	the	DET
inlawrev-20658	966	366	ibtr	ibtr	NOUN
inlawrev-20658	966	367	did	do	AUX
inlawrev-20658	966	368	not	not	PART
inlawrev-20658	966	369	err	err	VERB
inlawrev-20658	966	370	in	in	ADP
inlawrev-20658	966	371	concluding	conclude	VERB
inlawrev-20658	966	372	that	that	SCONJ
inlawrev-20658	966	373	the	the	DET
inlawrev-20658	966	374	owners	owner	NOUN
inlawrev-20658	966	375	’	’	PART
inlawrev-20658	966	376	sales	sale	NOUN
inlawrev-20658	966	377	comparison	comparison	NOUN
inlawrev-20658	966	378	analysis	analysis	NOUN
inlawrev-20658	966	379	lacked	lack	VERB
inlawrev-20658	966	380	276	276	NUM
inlawrev-20658	966	381	.	.	PUNCT
inlawrev-20658	967	1	i	i	PRON
inlawrev-20658	967	2	d.	d.	PROPN
inlawrev-20658	967	3	at	at	ADP
inlawrev-20658	967	4	613	613	NUM
inlawrev-20658	967	5	.	.	NOUN
inlawrev-20658	967	6	277	277	NUM
inlawrev-20658	967	7	.	.	PUNCT
inlawrev-20658	968	1	i	i	PRON
inlawrev-20658	968	2	d.	d.	PROPN
inlawrev-20658	968	3	278	278	NUM
inlawrev-20658	968	4	.	.	PUNCT
inlawrev-20658	969	1	i	i	PRON
inlawrev-20658	969	2	d.	d.	PROPN
inlawrev-20658	969	3	279	279	NUM
inlawrev-20658	969	4	.	.	PUNCT
inlawrev-20658	970	1	i	i	PRON
inlawrev-20658	970	2	d.	d.	PROPN
inlawrev-20658	970	3	280	280	NUM
inlawrev-20658	970	4	.	.	PUNCT
inlawrev-20658	971	1	i	i	PRON
inlawrev-20658	971	2	d.	d.	PROPN
inlawrev-20658	971	3	at	at	ADP
inlawrev-20658	971	4	614	614	NUM
inlawrev-20658	971	5	.	.	PUNCT
inlawrev-20658	972	1	281	281	NUM
inlawrev-20658	972	2	.	.	PUNCT
inlawrev-20658	973	1	i	i	PRON
inlawrev-20658	973	2	d.	d.	PROPN
inlawrev-20658	973	3	282	282	NUM
inlawrev-20658	973	4	.	.	PUNCT
inlawrev-20658	974	1	i	i	PRON
inlawrev-20658	974	2	d.	d.	PROPN
inlawrev-20658	974	3	283	283	NUM
inlawrev-20658	974	4	.	.	PUNCT
inlawrev-20658	975	1	i	i	PRON
inlawrev-20658	975	2	d.	d.	PROPN
inlawrev-20658	975	3	at	at	ADP
inlawrev-20658	975	4	615	615	NUM
inlawrev-20658	975	5	-	-	SYM
inlawrev-20658	975	6	16	16	NUM
inlawrev-20658	975	7	.	.	PUNCT
inlawrev-20658	975	8	284	284	NUM
inlawrev-20658	975	9	.	.	PUNCT
inlawrev-20658	976	1	i	i	PRON
inlawrev-20658	976	2	d.	d.	PROPN
inlawrev-20658	976	3	285	285	NUM
inlawrev-20658	976	4	.	.	PUNCT
inlawrev-20658	977	1	i	i	PRON
inlawrev-20658	977	2	d.	d.	PROPN
inlawrev-20658	977	3	286	286	NUM
inlawrev-20658	977	4	.	.	PUNCT
inlawrev-20658	978	1	i	i	PRON
inlawrev-20658	978	2	d.	d.	PROPN
inlawrev-20658	978	3	287	287	NUM
inlawrev-20658	978	4	.	.	PUNCT
inlawrev-20658	979	1	i	i	PRON
inlawrev-20658	979	2	d.	d.	PROPN
inlawrev-20658	979	3	288	288	NUM
inlawrev-20658	979	4	.	.	PUNCT
inlawrev-20658	980	1	i	i	PRON
inlawrev-20658	980	2	d.	d.	PROPN
inlawrev-20658	980	3	289	289	NUM
inlawrev-20658	980	4	.	.	PUNCT
inlawrev-20658	981	1	i	i	PRON
inlawrev-20658	981	2	d.	d.	PROPN
inlawrev-20658	981	3	290	290	NUM
inlawrev-20658	981	4	.	.	PUNCT
inlawrev-20658	982	1	i	i	PRON
inlawrev-20658	982	2	d.	d.	PROPN
inlawrev-20658	982	3	2015	2015	NUM
inlawrev-20658	982	4	]	]	PUNCT
inlawrev-20658	982	5	taxation	taxation	NOUN
inlawrev-20658	982	6	1483	1483	NUM
inlawrev-20658	982	7	probative	probative	ADJ
inlawrev-20658	982	8	value	value	NOUN
inlawrev-20658	982	9	because	because	SCONJ
inlawrev-20658	982	10	even	even	ADV
inlawrev-20658	982	11	if	if	SCONJ
inlawrev-20658	982	12	the	the	DET
inlawrev-20658	982	13	ibtr	ibtr	NOUN
inlawrev-20658	982	14	relied	rely	VERB
inlawrev-20658	982	15	on	on	ADP
inlawrev-20658	982	16	a	a	DET
inlawrev-20658	982	17	mistaken	mistaken	ADJ
inlawrev-20658	982	18	claim	claim	NOUN
inlawrev-20658	982	19	by	by	ADP
inlawrev-20658	982	20	the	the	DET
inlawrev-20658	982	21	assessor	assessor	NOUN
inlawrev-20658	982	22	,	,	PUNCT
inlawrev-20658	982	23	that	that	SCONJ
inlawrev-20658	982	24	probative	probative	ADJ
inlawrev-20658	982	25	value	value	NOUN
inlawrev-20658	982	26	was	be	AUX
inlawrev-20658	982	27	lacking	lack	VERB
inlawrev-20658	982	28	for	for	ADP
inlawrev-20658	982	29	other	other	ADJ
inlawrev-20658	982	30	reasons	reason	NOUN
inlawrev-20658	982	31	unrelated	unrelated	ADJ
inlawrev-20658	982	32	to	to	ADP
inlawrev-20658	982	33	the	the	DET
inlawrev-20658	982	34	assessor	assessor	NOUN
inlawrev-20658	982	35	’s	’s	PART
inlawrev-20658	982	36	erroneous	erroneous	ADJ
inlawrev-20658	982	37	claim	claim	NOUN
inlawrev-20658	982	38	to	to	ADP
inlawrev-20658	982	39	the	the	DET
inlawrev-20658	982	40	indiana	indiana	PROPN
inlawrev-20658	982	41	tax	tax	PROPN
inlawrev-20658	982	42	court.291	court.291	PROPN
inlawrev-20658	982	43	8	8	NUM
inlawrev-20658	982	44	.	.	PUNCT
inlawrev-20658	983	1	idris	idris	PROPN
inlawrev-20658	983	2	v.	v.	PROPN
inlawrev-20658	983	3	marion	marion	PROPN
inlawrev-20658	983	4	county	county	PROPN
inlawrev-20658	983	5	assessor.292	assessor.292	PROPN
inlawrev-20658	983	6	—	—	PUNCT
inlawrev-20658	983	7	idris	idris	PROPN
inlawrev-20658	983	8	and	and	CCONJ
inlawrev-20658	983	9	kamenova	kamenova	PROPN
inlawrev-20658	983	10	,	,	PUNCT
inlawrev-20658	983	11	co	co	VERB
inlawrev-20658	983	12	-	-	ADJ
inlawrev-20658	983	13	own	own	VERB
inlawrev-20658	983	14	a	a	DET
inlawrev-20658	983	15	2135	2135	NUM
inlawrev-20658	983	16	square	square	ADJ
inlawrev-20658	983	17	foot	foot	NOUN
inlawrev-20658	983	18	condominium	condominium	NOUN
inlawrev-20658	983	19	unit	unit	NOUN
inlawrev-20658	983	20	in	in	ADP
inlawrev-20658	983	21	downtown	downtown	NOUN
inlawrev-20658	983	22	indianapolis.293	indianapolis.293	NOUN
inlawrev-20658	983	23	the	the	DET
inlawrev-20658	983	24	unit	unit	NOUN
inlawrev-20658	983	25	is	be	AUX
inlawrev-20658	983	26	in	in	ADP
inlawrev-20658	983	27	a	a	DET
inlawrev-20658	983	28	sixstory	sixstory	NOUN
inlawrev-20658	983	29	,	,	PUNCT
inlawrev-20658	983	30	mixed	mixed	ADJ
inlawrev-20658	983	31	-	-	PUNCT
inlawrev-20658	983	32	use	use	NOUN
inlawrev-20658	983	33	building.294	building.294	NOUN
inlawrev-20658	983	34	for	for	ADP
inlawrev-20658	983	35	the	the	DET
inlawrev-20658	983	36	2006	2006	NUM
inlawrev-20658	983	37	tax	tax	NOUN
inlawrev-20658	983	38	year	year	NOUN
inlawrev-20658	983	39	,	,	PUNCT
inlawrev-20658	983	40	the	the	DET
inlawrev-20658	983	41	condominium	condominium	NOUN
inlawrev-20658	983	42	was	be	AUX
inlawrev-20658	983	43	assessed	assess	VERB
inlawrev-20658	983	44	at	at	ADP
inlawrev-20658	983	45	$	$	SYM
inlawrev-20658	983	46	395,900.295	395,900.295	NUM
inlawrev-20658	983	47	idris	idris	PROPN
inlawrev-20658	983	48	believed	believe	VERB
inlawrev-20658	983	49	the	the	DET
inlawrev-20658	983	50	assessment	assessment	NOUN
inlawrev-20658	983	51	was	be	AUX
inlawrev-20658	983	52	too	too	ADV
inlawrev-20658	983	53	high	high	ADJ
inlawrev-20658	983	54	and	and	CCONJ
inlawrev-20658	983	55	sought	seek	VERB
inlawrev-20658	983	56	review	review	NOUN
inlawrev-20658	983	57	first	first	ADV
inlawrev-20658	983	58	with	with	ADP
inlawrev-20658	983	59	the	the	DET
inlawrev-20658	983	60	marion	marion	PROPN
inlawrev-20658	983	61	county	county	PROPN
inlawrev-20658	983	62	ptaboa	ptaboa	NOUN
inlawrev-20658	983	63	and	and	CCONJ
inlawrev-20658	983	64	then	then	ADV
inlawrev-20658	983	65	with	with	ADP
inlawrev-20658	983	66	the	the	DET
inlawrev-20658	983	67	ibtr.296	ibtr.296	NOUN
inlawrev-20658	983	68	the	the	DET
inlawrev-20658	983	69	ibtr	ibtr	VERB
inlawrev-20658	983	70	held	hold	VERB
inlawrev-20658	983	71	a	a	DET
inlawrev-20658	983	72	hearing	hearing	NOUN
inlawrev-20658	983	73	during	during	ADP
inlawrev-20658	983	74	which	which	PRON
inlawrev-20658	983	75	kamenova	kamenova	PROPN
inlawrev-20658	983	76	argued	argue	VERB
inlawrev-20658	983	77	the	the	DET
inlawrev-20658	983	78	assessment	assessment	NOUN
inlawrev-20658	983	79	should	should	AUX
inlawrev-20658	983	80	be	be	AUX
inlawrev-20658	983	81	reduced	reduce	VERB
inlawrev-20658	983	82	to	to	ADP
inlawrev-20658	983	83	$	$	SYM
inlawrev-20658	983	84	270,000	270,000	NUM
inlawrev-20658	983	85	because	because	SCONJ
inlawrev-20658	983	86	kamenova	kamenova	PROPN
inlawrev-20658	983	87	was	be	AUX
inlawrev-20658	983	88	forced	force	VERB
inlawrev-20658	983	89	to	to	PART
inlawrev-20658	983	90	endure	endure	VERB
inlawrev-20658	983	91	excessive	excessive	ADJ
inlawrev-20658	983	92	noise	noise	NOUN
inlawrev-20658	983	93	,	,	PUNCT
inlawrev-20658	983	94	foul	foul	ADJ
inlawrev-20658	983	95	odors	odor	NOUN
inlawrev-20658	983	96	,	,	PUNCT
inlawrev-20658	983	97	and	and	CCONJ
inlawrev-20658	983	98	persistent	persistent	ADJ
inlawrev-20658	983	99	crime.297	crime.297	PROPN
inlawrev-20658	983	100	kamenova	kamenova	PROPN
inlawrev-20658	983	101	also	also	ADV
inlawrev-20658	983	102	claimed	claim	VERB
inlawrev-20658	983	103	that	that	SCONJ
inlawrev-20658	983	104	the	the	DET
inlawrev-20658	983	105	assessments	assessment	NOUN
inlawrev-20658	983	106	of	of	ADP
inlawrev-20658	983	107	three	three	NUM
inlawrev-20658	983	108	other	other	ADJ
inlawrev-20658	983	109	condominium	condominium	NOUN
inlawrev-20658	983	110	units	unit	NOUN
inlawrev-20658	983	111	within	within	ADP
inlawrev-20658	983	112	the	the	DET
inlawrev-20658	983	113	building	building	NOUN
inlawrev-20658	983	114	demonstrated	demonstrate	VERB
inlawrev-20658	983	115	that	that	SCONJ
inlawrev-20658	983	116	kamenova	kamenova	PROPN
inlawrev-20658	983	117	’s	’s	PART
inlawrev-20658	983	118	unit	unit	NOUN
inlawrev-20658	983	119	was	be	AUX
inlawrev-20658	983	120	over	over	ADP
inlawrev-20658	983	121	-	-	PUNCT
inlawrev-20658	983	122	assessed.298	assessed.298	NOUN
inlawrev-20658	983	123	to	to	PART
inlawrev-20658	983	124	support	support	VERB
inlawrev-20658	983	125	this	this	DET
inlawrev-20658	983	126	claim	claim	NOUN
inlawrev-20658	983	127	,	,	PUNCT
inlawrev-20658	983	128	kamenova	kamenova	PROPN
inlawrev-20658	983	129	presented	present	VERB
inlawrev-20658	983	130	several	several	ADJ
inlawrev-20658	983	131	photographs	photograph	NOUN
inlawrev-20658	983	132	of	of	ADP
inlawrev-20658	983	133	the	the	DET
inlawrev-20658	983	134	building	building	NOUN
inlawrev-20658	983	135	,	,	PUNCT
inlawrev-20658	983	136	a	a	DET
inlawrev-20658	983	137	fire	fire	NOUN
inlawrev-20658	983	138	incident	incident	NOUN
inlawrev-20658	983	139	report	report	NOUN
inlawrev-20658	983	140	,	,	PUNCT
inlawrev-20658	983	141	a	a	DET
inlawrev-20658	983	142	newspaper	newspaper	NOUN
inlawrev-20658	983	143	article	article	NOUN
inlawrev-20658	983	144	,	,	PUNCT
inlawrev-20658	983	145	a	a	DET
inlawrev-20658	983	146	surveillance	surveillance	NOUN
inlawrev-20658	983	147	printout	printout	NOUN
inlawrev-20658	983	148	,	,	PUNCT
inlawrev-20658	983	149	and	and	CCONJ
inlawrev-20658	983	150	the	the	DET
inlawrev-20658	983	151	marion	marion	PROPN
inlawrev-20658	983	152	county	county	PROPN
inlawrev-20658	983	153	tax	tax	NOUN
inlawrev-20658	983	154	reports	report	NOUN
inlawrev-20658	983	155	and	and	CCONJ
inlawrev-20658	983	156	real	real	ADJ
inlawrev-20658	983	157	estate	estate	NOUN
inlawrev-20658	983	158	listings	listing	NOUN
inlawrev-20658	983	159	for	for	ADP
inlawrev-20658	983	160	those	those	DET
inlawrev-20658	983	161	units	unit	NOUN
inlawrev-20658	983	162	,	,	PUNCT
inlawrev-20658	983	163	which	which	PRON
inlawrev-20658	983	164	indicated	indicate	VERB
inlawrev-20658	983	165	that	that	SCONJ
inlawrev-20658	983	166	the	the	DET
inlawrev-20658	983	167	condominium	condominium	NOUN
inlawrev-20658	983	168	units	unit	NOUN
inlawrev-20658	983	169	ranged	range	VERB
inlawrev-20658	983	170	from	from	ADP
inlawrev-20658	983	171	between	between	ADP
inlawrev-20658	983	172	1900	1900	NUM
inlawrev-20658	983	173	to	to	ADP
inlawrev-20658	983	174	2200	2200	NUM
inlawrev-20658	983	175	square	square	ADJ
inlawrev-20658	983	176	feet	foot	NOUN
inlawrev-20658	983	177	and	and	CCONJ
inlawrev-20658	983	178	were	be	AUX
inlawrev-20658	983	179	assessed	assess	VERB
inlawrev-20658	983	180	at	at	ADP
inlawrev-20658	983	181	approximately	approximately	ADV
inlawrev-20658	983	182	$	$	SYM
inlawrev-20658	983	183	132,000	132,000	NUM
inlawrev-20658	983	184	to	to	PART
inlawrev-20658	983	185	$	$	SYM
inlawrev-20658	983	186	152,000	152,000	NUM
inlawrev-20658	983	187	for	for	ADP
inlawrev-20658	983	188	the	the	DET
inlawrev-20658	983	189	2006	2006	NUM
inlawrev-20658	983	190	tax	tax	NOUN
inlawrev-20658	983	191	year.299	year.299	NOUN
inlawrev-20658	983	192	on	on	ADP
inlawrev-20658	983	193	june	june	PROPN
inlawrev-20658	983	194	20	20	NUM
inlawrev-20658	983	195	,	,	PUNCT
inlawrev-20658	983	196	2011	2011	NUM
inlawrev-20658	983	197	,	,	PUNCT
inlawrev-20658	983	198	the	the	DET
inlawrev-20658	983	199	ibtr	ibtr	VERB
inlawrev-20658	983	200	issued	issue	VERB
inlawrev-20658	983	201	a	a	DET
inlawrev-20658	983	202	final	final	ADJ
inlawrev-20658	983	203	determination	determination	NOUN
inlawrev-20658	983	204	in	in	ADP
inlawrev-20658	983	205	which	which	PRON
inlawrev-20658	983	206	it	it	PRON
inlawrev-20658	983	207	declined	decline	VERB
inlawrev-20658	983	208	to	to	PART
inlawrev-20658	983	209	reduce	reduce	VERB
inlawrev-20658	983	210	the	the	DET
inlawrev-20658	983	211	assessment.300	assessment.300	PROPN
inlawrev-20658	983	212	on	on	ADP
inlawrev-20658	983	213	appeal	appeal	NOUN
inlawrev-20658	983	214	,	,	PUNCT
inlawrev-20658	983	215	idris	idris	PROPN
inlawrev-20658	983	216	argued	argue	VERB
inlawrev-20658	983	217	that	that	SCONJ
inlawrev-20658	983	218	the	the	DET
inlawrev-20658	983	219	ibtr	ibtr	VERB
inlawrev-20658	983	220	’s	’s	PART
inlawrev-20658	983	221	final	final	ADJ
inlawrev-20658	983	222	determination	determination	NOUN
inlawrev-20658	983	223	must	must	AUX
inlawrev-20658	983	224	be	be	AUX
inlawrev-20658	983	225	reversed	reverse	VERB
inlawrev-20658	983	226	for	for	ADP
inlawrev-20658	983	227	three	three	NUM
inlawrev-20658	983	228	reasons.301	reasons.301	NOUN
inlawrev-20658	983	229	first	first	ADV
inlawrev-20658	983	230	,	,	PUNCT
inlawrev-20658	983	231	for	for	ADP
inlawrev-20658	983	232	abuse	abuse	NOUN
inlawrev-20658	983	233	in	in	ADP
inlawrev-20658	983	234	discretion	discretion	NOUN
inlawrev-20658	983	235	in	in	ADP
inlawrev-20658	983	236	finding	find	VERB
inlawrev-20658	983	237	that	that	SCONJ
inlawrev-20658	983	238	kamenova	kamenova	PROPN
inlawrev-20658	983	239	failed	fail	VERB
inlawrev-20658	983	240	to	to	PART
inlawrev-20658	983	241	establish	establish	VERB
inlawrev-20658	983	242	that	that	SCONJ
inlawrev-20658	983	243	their	their	PRON
inlawrev-20658	983	244	property	property	NOUN
inlawrev-20658	983	245	was	be	AUX
inlawrev-20658	983	246	entitled	entitle	VERB
inlawrev-20658	983	247	to	to	ADP
inlawrev-20658	983	248	an	an	DET
inlawrev-20658	983	249	obsolescence	obsolescence	NOUN
inlawrev-20658	983	250	adjustment	adjustment	NOUN
inlawrev-20658	983	251	,	,	PUNCT
inlawrev-20658	983	252	and	and	CCONJ
inlawrev-20658	983	253	second	second	ADJ
inlawrev-20658	983	254	,	,	PUNCT
inlawrev-20658	983	255	for	for	ADP
inlawrev-20658	983	256	abuse	abuse	NOUN
inlawrev-20658	983	257	in	in	ADP
inlawrev-20658	983	258	discretion	discretion	NOUN
inlawrev-20658	983	259	in	in	ADP
inlawrev-20658	983	260	determining	determine	VERB
inlawrev-20658	983	261	that	that	SCONJ
inlawrev-20658	983	262	the	the	DET
inlawrev-20658	983	263	assessments	assessment	NOUN
inlawrev-20658	983	264	of	of	ADP
inlawrev-20658	983	265	the	the	DET
inlawrev-20658	983	266	three	three	NUM
inlawrev-20658	983	267	other	other	ADJ
inlawrev-20658	983	268	units	unit	NOUN
inlawrev-20658	983	269	in	in	ADP
inlawrev-20658	983	270	their	their	PRON
inlawrev-20658	983	271	building	building	NOUN
inlawrev-20658	983	272	failed	fail	VERB
inlawrev-20658	983	273	to	to	PART
inlawrev-20658	983	274	show	show	VERB
inlawrev-20658	983	275	that	that	SCONJ
inlawrev-20658	983	276	their	their	PRON
inlawrev-20658	983	277	property	property	NOUN
inlawrev-20658	983	278	was	be	AUX
inlawrev-20658	983	279	over	over	ADV
inlawrev-20658	983	280	-	-	PUNCT
inlawrev-20658	983	281	assessed	assess	VERB
inlawrev-20658	983	282	,	,	PUNCT
inlawrev-20658	983	283	and	and	CCONJ
inlawrev-20658	983	284	third	third	ADJ
inlawrev-20658	983	285	,	,	PUNCT
inlawrev-20658	983	286	idris	idris	PROPN
inlawrev-20658	983	287	claimed	claim	VERB
inlawrev-20658	983	288	that	that	SCONJ
inlawrev-20658	983	289	the	the	DET
inlawrev-20658	983	290	ibtr	ibtr	VERB
inlawrev-20658	983	291	erred	err	VERB
inlawrev-20658	983	292	in	in	ADP
inlawrev-20658	983	293	upholding	uphold	VERB
inlawrev-20658	983	294	their	their	PRON
inlawrev-20658	983	295	assessment	assessment	NOUN
inlawrev-20658	983	296	given	give	VERB
inlawrev-20658	983	297	the	the	DET
inlawrev-20658	983	298	assessor	assessor	NOUN
inlawrev-20658	983	299	’s	’s	PART
inlawrev-20658	983	300	improper	improper	ADJ
inlawrev-20658	983	301	use	use	NOUN
inlawrev-20658	983	302	of	of	ADP
inlawrev-20658	983	303	the	the	DET
inlawrev-20658	983	304	“	"	PUNCT
inlawrev-20658	983	305	one	one	NUM
inlawrev-20658	983	306	unit	unit	NOUN
inlawrev-20658	983	307	multiple	multiple	ADJ
inlawrev-20658	983	308	units	unit	NOUN
inlawrev-20658	983	309	”	"	PUNCT
inlawrev-20658	983	310	classification.302	classification.302	NOUN
inlawrev-20658	983	311	the	the	DET
inlawrev-20658	983	312	ibtr	ibtr	VERB
inlawrev-20658	983	313	held	hold	VERB
inlawrev-20658	983	314	that	that	SCONJ
inlawrev-20658	983	315	they	they	PRON
inlawrev-20658	983	316	were	be	AUX
inlawrev-20658	983	317	not	not	PART
inlawrev-20658	983	318	entitled	entitle	VERB
inlawrev-20658	983	319	to	to	ADP
inlawrev-20658	983	320	an	an	DET
inlawrev-20658	983	321	obsolescence	obsolescence	NOUN
inlawrev-20658	983	322	adjustment	adjustment	NOUN
inlawrev-20658	983	323	because	because	SCONJ
inlawrev-20658	983	324	even	even	ADV
inlawrev-20658	983	325	assuming	assume	VERB
inlawrev-20658	983	326	that	that	SCONJ
inlawrev-20658	983	327	kamenova	kamenova	PROPN
inlawrev-20658	983	328	established	establish	VERB
inlawrev-20658	983	329	that	that	SCONJ
inlawrev-20658	983	330	the	the	DET
inlawrev-20658	983	331	undesirable	undesirable	ADJ
inlawrev-20658	983	332	view	view	NOUN
inlawrev-20658	983	333	,	,	PUNCT
inlawrev-20658	983	334	odor	odor	NOUN
inlawrev-20658	983	335	problems	problem	NOUN
inlawrev-20658	983	336	,	,	PUNCT
inlawrev-20658	983	337	excessive	excessive	ADJ
inlawrev-20658	983	338	noise	noise	NOUN
inlawrev-20658	983	339	,	,	PUNCT
inlawrev-20658	983	340	and	and	CCONJ
inlawrev-20658	983	341	crime	crime	NOUN
inlawrev-20658	983	342	issues	issue	NOUN
inlawrev-20658	983	343	had	have	AUX
inlawrev-20658	983	344	diminished	diminish	VERB
inlawrev-20658	983	345	the	the	DET
inlawrev-20658	983	346	value	value	NOUN
inlawrev-20658	983	347	of	of	ADP
inlawrev-20658	983	348	their	their	PRON
inlawrev-20658	983	349	property	property	NOUN
inlawrev-20658	983	350	,	,	PUNCT
inlawrev-20658	983	351	kamenova	kamenova	X
inlawrev-20658	983	352	did	do	AUX
inlawrev-20658	983	353	not	not	PART
inlawrev-20658	983	354	present	present	VERB
inlawrev-20658	983	355	evidence	evidence	NOUN
inlawrev-20658	983	356	that	that	PRON
inlawrev-20658	983	357	showed	show	VERB
inlawrev-20658	983	358	what	what	PRON
inlawrev-20658	983	359	a	a	DET
inlawrev-20658	983	360	more	more	ADV
inlawrev-20658	983	361	accurate	accurate	ADJ
inlawrev-20658	983	362	assessment	assessment	NOUN
inlawrev-20658	983	363	would	would	AUX
inlawrev-20658	983	364	be.303	be.303	VERB
inlawrev-20658	983	365	as	as	SCONJ
inlawrev-20658	983	366	the	the	DET
inlawrev-20658	983	367	ibtr	ibtr	ADJ
inlawrev-20658	983	368	explained	explain	VERB
inlawrev-20658	983	369	,	,	PUNCT
inlawrev-20658	983	370	such	such	DET
inlawrev-20658	983	371	a	a	DET
inlawrev-20658	983	372	comparison	comparison	NOUN
inlawrev-20658	983	373	falls	fall	VERB
inlawrev-20658	983	374	short	short	ADV
inlawrev-20658	983	375	of	of	ADP
inlawrev-20658	983	376	establishing	establish	VERB
inlawrev-20658	983	377	comparability	comparability	NOUN
inlawrev-20658	983	378	for	for	ADP
inlawrev-20658	983	379	purposes	purpose	NOUN
inlawrev-20658	983	380	of	of	ADP
inlawrev-20658	983	381	an	an	DET
inlawrev-20658	983	382	assessment	assessment	NOUN
inlawrev-20658	983	383	291	291	NUM
inlawrev-20658	983	384	.	.	PUNCT
inlawrev-20658	984	1	i	i	PRON
inlawrev-20658	984	2	d.	d.	PROPN
inlawrev-20658	984	3	292	292	NUM
inlawrev-20658	984	4	.	.	PUNCT
inlawrev-20658	985	1	12	12	NUM
inlawrev-20658	985	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	985	3	331	331	NUM
inlawrev-20658	985	4	(	(	PUNCT
inlawrev-20658	985	5	ind	ind	NOUN
inlawrev-20658	985	6	.	.	PUNCT
inlawrev-20658	986	1	tax	tax	PROPN
inlawrev-20658	986	2	ct	ct	PROPN
inlawrev-20658	986	3	.	.	PROPN
inlawrev-20658	986	4	2014	2014	NUM
inlawrev-20658	986	5	)	)	PUNCT
inlawrev-20658	986	6	.	.	PUNCT
inlawrev-20658	987	1	293	293	NUM
inlawrev-20658	987	2	.	.	PUNCT
inlawrev-20658	988	1	i	i	PRON
inlawrev-20658	988	2	d.	d.	PROPN
inlawrev-20658	988	3	at	at	ADP
inlawrev-20658	988	4	332	332	NUM
inlawrev-20658	988	5	.	.	PUNCT
inlawrev-20658	989	1	294	294	NUM
inlawrev-20658	989	2	.	.	PUNCT
inlawrev-20658	990	1	i	i	PRON
inlawrev-20658	990	2	d.	d.	PROPN
inlawrev-20658	990	3	295	295	NUM
inlawrev-20658	990	4	.	.	PUNCT
inlawrev-20658	991	1	i	i	PRON
inlawrev-20658	991	2	d.	d.	PROPN
inlawrev-20658	991	3	296	296	NUM
inlawrev-20658	991	4	.	.	PUNCT
inlawrev-20658	992	1	i	i	PRON
inlawrev-20658	992	2	d.	d.	PROPN
inlawrev-20658	992	3	297	297	NUM
inlawrev-20658	992	4	.	.	PUNCT
inlawrev-20658	993	1	i	i	PRON
inlawrev-20658	993	2	d.	d.	PROPN
inlawrev-20658	993	3	at	at	ADP
inlawrev-20658	993	4	333	333	NUM
inlawrev-20658	993	5	.	.	PUNCT
inlawrev-20658	994	1	298	298	NUM
inlawrev-20658	994	2	.	.	PUNCT
inlawrev-20658	995	1	i	i	PRON
inlawrev-20658	995	2	d.	d.	PROPN
inlawrev-20658	995	3	299	299	NUM
inlawrev-20658	995	4	.	.	PUNCT
inlawrev-20658	996	1	i	i	PRON
inlawrev-20658	996	2	d.	d.	PROPN
inlawrev-20658	996	3	300	300	NUM
inlawrev-20658	996	4	.	.	PUNCT
inlawrev-20658	997	1	i	i	PRON
inlawrev-20658	997	2	d.	d.	PROPN
inlawrev-20658	997	3	301	301	NUM
inlawrev-20658	997	4	.	.	PUNCT
inlawrev-20658	998	1	i	i	PRON
inlawrev-20658	998	2	d.	d.	PROPN
inlawrev-20658	998	3	at	at	ADP
inlawrev-20658	998	4	334	334	NUM
inlawrev-20658	998	5	-	-	SYM
inlawrev-20658	998	6	35	35	NUM
inlawrev-20658	998	7	.	.	PUNCT
inlawrev-20658	998	8	302	302	NUM
inlawrev-20658	998	9	.	.	PUNCT
inlawrev-20658	999	1	i	i	PRON
inlawrev-20658	999	2	d.	d.	PROPN
inlawrev-20658	999	3	303	303	NUM
inlawrev-20658	999	4	.	.	PUNCT
inlawrev-20658	1000	1	i	i	PRON
inlawrev-20658	1000	2	d.	d.	PROPN
inlawrev-20658	1000	3	1484	1484	NUM
inlawrev-20658	1000	4	indiana	indiana	PROPN
inlawrev-20658	1000	5	law	law	PROPN
inlawrev-20658	1000	6	review	review	NOUN
inlawrev-20658	1001	1	[	[	X
inlawrev-20658	1001	2	vol	vol	NOUN
inlawrev-20658	1001	3	.	.	PUNCT
inlawrev-20658	1002	1	48:1455	48:1455	NUM
inlawrev-20658	1002	2	reduction.304	reduction.304	VERB
inlawrev-20658	1002	3	the	the	DET
inlawrev-20658	1002	4	indiana	indiana	PROPN
inlawrev-20658	1002	5	tax	tax	PROPN
inlawrev-20658	1002	6	court	court	NOUN
inlawrev-20658	1002	7	found	find	VERB
inlawrev-20658	1002	8	that	that	SCONJ
inlawrev-20658	1002	9	the	the	DET
inlawrev-20658	1002	10	ibtr	ibtr	VERB
inlawrev-20658	1002	11	abused	abuse	VERB
inlawrev-20658	1002	12	its	its	PRON
inlawrev-20658	1002	13	discretion	discretion	NOUN
inlawrev-20658	1002	14	if	if	SCONJ
inlawrev-20658	1002	15	the	the	DET
inlawrev-20658	1002	16	ibtr	ibtr	VERB
inlawrev-20658	1002	17	’s	’s	PART
inlawrev-20658	1002	18	final	final	ADJ
inlawrev-20658	1002	19	determination	determination	NOUN
inlawrev-20658	1002	20	was	be	AUX
inlawrev-20658	1002	21	clearly	clearly	ADV
inlawrev-20658	1002	22	against	against	ADP
inlawrev-20658	1002	23	the	the	DET
inlawrev-20658	1002	24	logic	logic	NOUN
inlawrev-20658	1002	25	and	and	CCONJ
inlawrev-20658	1002	26	effect	effect	NOUN
inlawrev-20658	1002	27	of	of	ADP
inlawrev-20658	1002	28	the	the	DET
inlawrev-20658	1002	29	facts	fact	NOUN
inlawrev-20658	1002	30	and	and	CCONJ
inlawrev-20658	1002	31	circumstances	circumstance	NOUN
inlawrev-20658	1002	32	before	before	ADP
inlawrev-20658	1002	33	the	the	DET
inlawrev-20658	1002	34	ibtr	ibtr	ADJ
inlawrev-20658	1002	35	or	or	CCONJ
inlawrev-20658	1002	36	if	if	SCONJ
inlawrev-20658	1002	37	the	the	DET
inlawrev-20658	1002	38	ibtr	ibtr	NOUN
inlawrev-20658	1002	39	misinterprets	misinterpret	VERB
inlawrev-20658	1002	40	the	the	DET
inlawrev-20658	1002	41	law.305	law.305	NOUN
inlawrev-20658	1002	42	here	here	ADV
inlawrev-20658	1002	43	,	,	PUNCT
inlawrev-20658	1002	44	the	the	DET
inlawrev-20658	1002	45	indiana	indiana	PROPN
inlawrev-20658	1002	46	tax	tax	PROPN
inlawrev-20658	1002	47	court	court	NOUN
inlawrev-20658	1002	48	held	hold	VERB
inlawrev-20658	1002	49	that	that	SCONJ
inlawrev-20658	1002	50	the	the	DET
inlawrev-20658	1002	51	owner	owner	NOUN
inlawrev-20658	1002	52	failed	fail	VERB
inlawrev-20658	1002	53	to	to	PART
inlawrev-20658	1002	54	show	show	VERB
inlawrev-20658	1002	55	that	that	SCONJ
inlawrev-20658	1002	56	the	the	DET
inlawrev-20658	1002	57	property	property	NOUN
inlawrev-20658	1002	58	at	at	ADP
inlawrev-20658	1002	59	issue	issue	NOUN
inlawrev-20658	1002	60	was	be	AUX
inlawrev-20658	1002	61	entitled	entitle	VERB
inlawrev-20658	1002	62	to	to	ADP
inlawrev-20658	1002	63	an	an	DET
inlawrev-20658	1002	64	obsolescence	obsolescence	NOUN
inlawrev-20658	1002	65	adjustment	adjustment	NOUN
inlawrev-20658	1002	66	because	because	SCONJ
inlawrev-20658	1002	67	there	there	PRON
inlawrev-20658	1002	68	was	be	VERB
inlawrev-20658	1002	69	no	no	DET
inlawrev-20658	1002	70	quantification	quantification	NOUN
inlawrev-20658	1002	71	or	or	CCONJ
inlawrev-20658	1002	72	any	any	DET
inlawrev-20658	1002	73	other	other	ADJ
inlawrev-20658	1002	74	evidence	evidence	NOUN
inlawrev-20658	1002	75	to	to	PART
inlawrev-20658	1002	76	substantiate	substantiate	VERB
inlawrev-20658	1002	77	the	the	DET
inlawrev-20658	1002	78	claim.306	claim.306	NOUN
inlawrev-20658	1002	79	furthermore	furthermore	ADV
inlawrev-20658	1002	80	,	,	PUNCT
inlawrev-20658	1002	81	kamenova	kamenova	X
inlawrev-20658	1002	82	did	do	AUX
inlawrev-20658	1002	83	not	not	PART
inlawrev-20658	1002	84	describe	describe	VERB
inlawrev-20658	1002	85	kamenova	kamenova	PROPN
inlawrev-20658	1002	86	’s	’s	PART
inlawrev-20658	1002	87	unit	unit	NOUN
inlawrev-20658	1002	88	’s	’s	PART
inlawrev-20658	1002	89	characteristics	characteristic	NOUN
inlawrev-20658	1002	90	or	or	CCONJ
inlawrev-20658	1002	91	explain	explain	VERB
inlawrev-20658	1002	92	how	how	SCONJ
inlawrev-20658	1002	93	any	any	DET
inlawrev-20658	1002	94	similarities	similarity	NOUN
inlawrev-20658	1002	95	or	or	CCONJ
inlawrev-20658	1002	96	differences	difference	NOUN
inlawrev-20658	1002	97	between	between	ADP
inlawrev-20658	1002	98	kamenova	kamenova	PROPN
inlawrev-20658	1002	99	’s	’s	PART
inlawrev-20658	1002	100	unit	unit	NOUN
inlawrev-20658	1002	101	and	and	CCONJ
inlawrev-20658	1002	102	the	the	DET
inlawrev-20658	1002	103	allegedly	allegedly	ADV
inlawrev-20658	1002	104	comparable	comparable	ADJ
inlawrev-20658	1002	105	units	unit	NOUN
inlawrev-20658	1002	106	affected	affect	VERB
inlawrev-20658	1002	107	the	the	DET
inlawrev-20658	1002	108	value.307	value.307	NOUN
inlawrev-20658	1002	109	therefore	therefore	ADV
inlawrev-20658	1002	110	,	,	PUNCT
inlawrev-20658	1002	111	the	the	DET
inlawrev-20658	1002	112	indiana	indiana	PROPN
inlawrev-20658	1002	113	tax	tax	PROPN
inlawrev-20658	1002	114	court	court	NOUN
inlawrev-20658	1002	115	did	do	AUX
inlawrev-20658	1002	116	not	not	PART
inlawrev-20658	1002	117	reverse	reverse	VERB
inlawrev-20658	1002	118	the	the	DET
inlawrev-20658	1002	119	ibtr	ibtr	NOUN
inlawrev-20658	1002	120	’s	’s	PART
inlawrev-20658	1002	121	final	final	ADJ
inlawrev-20658	1002	122	determination.308	determination.308	NOUN
inlawrev-20658	1002	123	9	9	NUM
inlawrev-20658	1002	124	.	.	PUNCT
inlawrev-20658	1002	125	housing	housing	NOUN
inlawrev-20658	1002	126	partnerships	partnership	NOUN
inlawrev-20658	1002	127	,	,	PUNCT
inlawrev-20658	1002	128	inc	inc	PROPN
inlawrev-20658	1002	129	.	.	PROPN
inlawrev-20658	1003	1	v.	v.	PROPN
inlawrev-20658	1003	2	owens.309	owens.309	PROPN
inlawrev-20658	1003	3	—	—	PUNCT
inlawrev-20658	1003	4	in	in	ADP
inlawrev-20658	1003	5	february	february	PROPN
inlawrev-20658	1003	6	2006	2006	NUM
inlawrev-20658	1003	7	,	,	PUNCT
inlawrev-20658	1003	8	housing	housing	NOUN
inlawrev-20658	1003	9	partnerships	partnership	NOUN
inlawrev-20658	1003	10	filed	file	VERB
inlawrev-20658	1003	11	an	an	DET
inlawrev-20658	1003	12	application	application	NOUN
inlawrev-20658	1003	13	for	for	ADP
inlawrev-20658	1003	14	property	property	NOUN
inlawrev-20658	1003	15	tax	tax	NOUN
inlawrev-20658	1003	16	exemption	exemption	NOUN
inlawrev-20658	1003	17	on	on	ADP
inlawrev-20658	1003	18	each	each	PRON
inlawrev-20658	1003	19	of	of	ADP
inlawrev-20658	1003	20	its	its	PRON
inlawrev-20658	1003	21	rental	rental	ADJ
inlawrev-20658	1003	22	properties	property	NOUN
inlawrev-20658	1003	23	and	and	CCONJ
inlawrev-20658	1003	24	its	its	PRON
inlawrev-20658	1003	25	administrative	administrative	ADJ
inlawrev-20658	1003	26	office.310	office.310	NOUN
inlawrev-20658	1003	27	the	the	DET
inlawrev-20658	1003	28	applications	application	NOUN
inlawrev-20658	1003	29	claimed	claim	VERB
inlawrev-20658	1003	30	the	the	DET
inlawrev-20658	1003	31	properties	property	NOUN
inlawrev-20658	1003	32	were	be	AUX
inlawrev-20658	1003	33	entitled	entitle	VERB
inlawrev-20658	1003	34	to	to	ADP
inlawrev-20658	1003	35	the	the	DET
inlawrev-20658	1003	36	charitable	charitable	ADJ
inlawrev-20658	1003	37	purposes	purpose	NOUN
inlawrev-20658	1003	38	exemption	exemption	NOUN
inlawrev-20658	1003	39	which	which	PRON
inlawrev-20658	1003	40	is	be	AUX
inlawrev-20658	1003	41	set	set	VERB
inlawrev-20658	1003	42	forth	forth	ADV
inlawrev-20658	1003	43	in	in	ADP
inlawrev-20658	1003	44	ind	ind	PROPN
inlawrev-20658	1003	45	.	.	PUNCT
inlawrev-20658	1004	1	code	code	NOUN
inlawrev-20658	1004	2	section	section	NOUN
inlawrev-20658	1004	3	6	6	NUM
inlawrev-20658	1004	4	-	-	SYM
inlawrev-20658	1004	5	1.1	1.1	NUM
inlawrev-20658	1004	6	-	-	PUNCT
inlawrev-20658	1004	7	10	10	NUM
inlawrev-20658	1004	8	-	-	NUM
inlawrev-20658	1004	9	16	16	NUM
inlawrev-20658	1004	10	,	,	PUNCT
inlawrev-20658	1004	11	because	because	SCONJ
inlawrev-20658	1004	12	they	they	PRON
inlawrev-20658	1004	13	were	be	AUX
inlawrev-20658	1004	14	used	use	VERB
inlawrev-20658	1004	15	to	to	PART
inlawrev-20658	1004	16	provide	provide	VERB
inlawrev-20658	1004	17	housing	housing	NOUN
inlawrev-20658	1004	18	to	to	ADP
inlawrev-20658	1004	19	low	low	ADJ
inlawrev-20658	1004	20	-	-	PUNCT
inlawrev-20658	1004	21	income	income	NOUN
inlawrev-20658	1004	22	individuals	individual	NOUN
inlawrev-20658	1004	23	and	and	CCONJ
inlawrev-20658	1004	24	families.311	families.311	PROPN
inlawrev-20658	1004	25	on	on	ADP
inlawrev-20658	1004	26	march	march	PROPN
inlawrev-20658	1004	27	13	13	NUM
inlawrev-20658	1004	28	,	,	PUNCT
inlawrev-20658	1004	29	2007	2007	NUM
inlawrev-20658	1004	30	,	,	PUNCT
inlawrev-20658	1004	31	the	the	DET
inlawrev-20658	1004	32	bartholomew	bartholomew	PROPN
inlawrev-20658	1004	33	county	county	PROPN
inlawrev-20658	1004	34	ptaboa	ptaboa	NOUN
inlawrev-20658	1004	35	denied	deny	VERB
inlawrev-20658	1004	36	the	the	DET
inlawrev-20658	1004	37	applications.312	applications.312	ADJ
inlawrev-20658	1004	38	thereafter	thereafter	NOUN
inlawrev-20658	1004	39	,	,	PUNCT
inlawrev-20658	1004	40	housing	housing	NOUN
inlawrev-20658	1004	41	partnerships	partnership	NOUN
inlawrev-20658	1004	42	subsequently	subsequently	ADV
inlawrev-20658	1004	43	appealed	appeal	VERB
inlawrev-20658	1004	44	to	to	ADP
inlawrev-20658	1004	45	the	the	DET
inlawrev-20658	1004	46	ibtr	ibtr	ADJ
inlawrev-20658	1004	47	and	and	CCONJ
inlawrev-20658	1004	48	the	the	DET
inlawrev-20658	1004	49	ibtr	ibtr	VERB
inlawrev-20658	1004	50	issued	issue	VERB
inlawrev-20658	1004	51	a	a	DET
inlawrev-20658	1004	52	final	final	ADJ
inlawrev-20658	1004	53	determination	determination	NOUN
inlawrev-20658	1004	54	affirming	affirm	VERB
inlawrev-20658	1004	55	the	the	DET
inlawrev-20658	1004	56	ptaboa	ptaboa	NOUN
inlawrev-20658	1004	57	’s	’s	PART
inlawrev-20658	1004	58	exemption	exemption	NOUN
inlawrev-20658	1004	59	denial	denial	NOUN
inlawrev-20658	1004	60	because	because	SCONJ
inlawrev-20658	1004	61	housing	housing	NOUN
inlawrev-20658	1004	62	partnerships	partnership	NOUN
inlawrev-20658	1004	63	’	'	PUNCT
inlawrev-20658	1004	64	evidence	evidence	NOUN
inlawrev-20658	1004	65	failed	fail	VERB
inlawrev-20658	1004	66	to	to	PART
inlawrev-20658	1004	67	establish	establish	VERB
inlawrev-20658	1004	68	a	a	DET
inlawrev-20658	1004	69	prima	prima	NOUN
inlawrev-20658	1004	70	facie	facie	NOUN
inlawrev-20658	1004	71	case	case	NOUN
inlawrev-20658	1004	72	that	that	SCONJ
inlawrev-20658	1004	73	the	the	DET
inlawrev-20658	1004	74	subject	subject	ADJ
inlawrev-20658	1004	75	properties	property	NOUN
inlawrev-20658	1004	76	were	be	AUX
inlawrev-20658	1004	77	entitled	entitle	VERB
inlawrev-20658	1004	78	to	to	ADP
inlawrev-20658	1004	79	the	the	DET
inlawrev-20658	1004	80	charitable	charitable	ADJ
inlawrev-20658	1004	81	purposes	purpose	NOUN
inlawrev-20658	1004	82	exemption.313	exemption.313	VERB
inlawrev-20658	1004	83	the	the	DET
inlawrev-20658	1004	84	ibtr	ibtr	VERB
inlawrev-20658	1004	85	’s	’s	PART
inlawrev-20658	1004	86	final	final	ADJ
inlawrev-20658	1004	87	determination	determination	NOUN
inlawrev-20658	1004	88	also	also	ADV
inlawrev-20658	1004	89	stated	state	VERB
inlawrev-20658	1004	90	that	that	SCONJ
inlawrev-20658	1004	91	housing	housing	NOUN
inlawrev-20658	1004	92	partnerships	partnership	NOUN
inlawrev-20658	1004	93	had	have	AUX
inlawrev-20658	1004	94	received	receive	VERB
inlawrev-20658	1004	95	a	a	DET
inlawrev-20658	1004	96	substantial	substantial	ADJ
inlawrev-20658	1004	97	amount	amount	NOUN
inlawrev-20658	1004	98	of	of	ADP
inlawrev-20658	1004	99	money	money	NOUN
inlawrev-20658	1004	100	through	through	ADP
inlawrev-20658	1004	101	federal	federal	ADJ
inlawrev-20658	1004	102	grants	grant	NOUN
inlawrev-20658	1004	103	,	,	PUNCT
inlawrev-20658	1004	104	but	but	CCONJ
inlawrev-20658	1004	105	that	that	SCONJ
inlawrev-20658	1004	106	housing	housing	NOUN
inlawrev-20658	1004	107	partnerships	partnership	NOUN
inlawrev-20658	1004	108	did	do	AUX
inlawrev-20658	1004	109	not	not	PART
inlawrev-20658	1004	110	explain	explain	VERB
inlawrev-20658	1004	111	what	what	PRON
inlawrev-20658	1004	112	,	,	PUNCT
inlawrev-20658	1004	113	if	if	SCONJ
inlawrev-20658	1004	114	any	any	PRON
inlawrev-20658	1004	115	,	,	PUNCT
inlawrev-20658	1004	116	terms	term	NOUN
inlawrev-20658	1004	117	and	and	CCONJ
inlawrev-20658	1004	118	conditions	condition	NOUN
inlawrev-20658	1004	119	were	be	AUX
inlawrev-20658	1004	120	attached	attach	VERB
inlawrev-20658	1004	121	to	to	ADP
inlawrev-20658	1004	122	the	the	DET
inlawrev-20658	1004	123	providing	providing	NOUN
inlawrev-20658	1004	124	of	of	ADP
inlawrev-20658	1004	125	such	such	ADJ
inlawrev-20658	1004	126	grants.314	grants.314	NOUN
inlawrev-20658	1004	127	therefore	therefore	ADV
inlawrev-20658	1004	128	,	,	PUNCT
inlawrev-20658	1004	129	the	the	DET
inlawrev-20658	1004	130	ibtr	ibtr	VERB
inlawrev-20658	1004	131	held	hold	VERB
inlawrev-20658	1004	132	that	that	SCONJ
inlawrev-20658	1004	133	it	it	PRON
inlawrev-20658	1004	134	was	be	AUX
inlawrev-20658	1004	135	not	not	PART
inlawrev-20658	1004	136	proper	proper	ADJ
inlawrev-20658	1004	137	for	for	SCONJ
inlawrev-20658	1004	138	the	the	DET
inlawrev-20658	1004	139	ibtr	ibtr	ADJ
inlawrev-20658	1004	140	to	to	PART
inlawrev-20658	1004	141	grant	grant	VERB
inlawrev-20658	1004	142	the	the	DET
inlawrev-20658	1004	143	requested	request	VERB
inlawrev-20658	1004	144	exemption.315	exemption.315	PROPN
inlawrev-20658	1004	145	based	base	VERB
inlawrev-20658	1004	146	on	on	ADP
inlawrev-20658	1004	147	these	these	DET
inlawrev-20658	1004	148	facts	fact	NOUN
inlawrev-20658	1004	149	,	,	PUNCT
inlawrev-20658	1004	150	the	the	DET
inlawrev-20658	1004	151	indiana	indiana	PROPN
inlawrev-20658	1004	152	tax	tax	PROPN
inlawrev-20658	1004	153	court	court	NOUN
inlawrev-20658	1004	154	held	hold	VERB
inlawrev-20658	1004	155	that	that	SCONJ
inlawrev-20658	1004	156	the	the	DET
inlawrev-20658	1004	157	ibtr	ibtr	NOUN
inlawrev-20658	1004	158	’s	’s	PART
inlawrev-20658	1004	159	decision	decision	NOUN
inlawrev-20658	1004	160	that	that	SCONJ
inlawrev-20658	1004	161	a	a	DET
inlawrev-20658	1004	162	not	not	PART
inlawrev-20658	1004	163	-	-	PUNCT
inlawrev-20658	1004	164	for	for	ADP
inlawrev-20658	1004	165	-	-	PUNCT
inlawrev-20658	1004	166	profit	profit	NOUN
inlawrev-20658	1004	167	corporation	corporation	NOUN
inlawrev-20658	1004	168	’s	’s	PART
inlawrev-20658	1004	169	rental	rental	ADJ
inlawrev-20658	1004	170	properties	property	NOUN
inlawrev-20658	1004	171	did	do	AUX
inlawrev-20658	1004	172	not	not	PART
inlawrev-20658	1004	173	qualify	qualify	VERB
inlawrev-20658	1004	174	for	for	ADP
inlawrev-20658	1004	175	the	the	DET
inlawrev-20658	1004	176	charitable	charitable	ADJ
inlawrev-20658	1004	177	purposes	purpose	NOUN
inlawrev-20658	1004	178	exemption	exemption	NOUN
inlawrev-20658	1004	179	of	of	ADP
inlawrev-20658	1004	180	ind	ind	PROPN
inlawrev-20658	1004	181	.	.	PUNCT
inlawrev-20658	1005	1	code	code	NOUN
inlawrev-20658	1005	2	section	section	NOUN
inlawrev-20658	1005	3	6	6	NUM
inlawrev-20658	1005	4	-	-	SYM
inlawrev-20658	1005	5	1.1	1.1	NUM
inlawrev-20658	1005	6	-	-	PUNCT
inlawrev-20658	1005	7	10	10	NUM
inlawrev-20658	1005	8	-	-	SYM
inlawrev-20658	1005	9	16	16	NUM
inlawrev-20658	1005	10	and	and	CCONJ
inlawrev-20658	1005	11	that	that	SCONJ
inlawrev-20658	1005	12	the	the	DET
inlawrev-20658	1005	13	decision	decision	NOUN
inlawrev-20658	1005	14	of	of	ADP
inlawrev-20658	1005	15	the	the	DET
inlawrev-20658	1005	16	ibtr	ibtr	NOUN
inlawrev-20658	1005	17	’s	’s	PART
inlawrev-20658	1005	18	was	be	AUX
inlawrev-20658	1005	19	not	not	PART
inlawrev-20658	1005	20	arbitrary	arbitrary	ADJ
inlawrev-20658	1005	21	,	,	PUNCT
inlawrev-20658	1005	22	capricious	capricious	ADJ
inlawrev-20658	1005	23	,	,	PUNCT
inlawrev-20658	1005	24	or	or	CCONJ
inlawrev-20658	1005	25	an	an	DET
inlawrev-20658	1005	26	abuse	abuse	NOUN
inlawrev-20658	1005	27	of	of	ADP
inlawrev-20658	1005	28	discretion.316	discretion.316	VERB
inlawrev-20658	1005	29	further	far	ADV
inlawrev-20658	1005	30	,	,	PUNCT
inlawrev-20658	1005	31	the	the	DET
inlawrev-20658	1005	32	indiana	indiana	PROPN
inlawrev-20658	1005	33	tax	tax	PROPN
inlawrev-20658	1005	34	court	court	NOUN
inlawrev-20658	1005	35	held	hold	VERB
inlawrev-20658	1005	36	that	that	SCONJ
inlawrev-20658	1005	37	the	the	DET
inlawrev-20658	1005	38	fact	fact	NOUN
inlawrev-20658	1005	39	that	that	SCONJ
inlawrev-20658	1005	40	housing	housing	NOUN
inlawrev-20658	1005	41	partnerships	partnership	NOUN
inlawrev-20658	1005	42	304	304	NUM
inlawrev-20658	1005	43	.	.	PUNCT
inlawrev-20658	1006	1	i	i	PRON
inlawrev-20658	1006	2	d.	d.	PROPN
inlawrev-20658	1006	3	305	305	NUM
inlawrev-20658	1006	4	.	.	PUNCT
inlawrev-20658	1007	1	i	i	PRON
inlawrev-20658	1007	2	d.	d.	PROPN
inlawrev-20658	1007	3	306	306	NUM
inlawrev-20658	1007	4	.	.	PUNCT
inlawrev-20658	1008	1	i	i	PRON
inlawrev-20658	1008	2	d.	d.	PROPN
inlawrev-20658	1008	3	307	307	NUM
inlawrev-20658	1008	4	.	.	PUNCT
inlawrev-20658	1009	1	i	i	PRON
inlawrev-20658	1009	2	d.	d.	PROPN
inlawrev-20658	1009	3	308	308	NUM
inlawrev-20658	1009	4	.	.	PUNCT
inlawrev-20658	1010	1	i	i	PRON
inlawrev-20658	1010	2	d.	d.	PROPN
inlawrev-20658	1010	3	309	309	NUM
inlawrev-20658	1010	4	.	.	PUNCT
inlawrev-20658	1011	1	10	10	NUM
inlawrev-20658	1011	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	1011	3	1057	1057	NUM
inlawrev-20658	1011	4	(	(	PUNCT
inlawrev-20658	1011	5	ind	ind	NOUN
inlawrev-20658	1011	6	.	.	PUNCT
inlawrev-20658	1012	1	tax	tax	PROPN
inlawrev-20658	1012	2	ct	ct	PROPN
inlawrev-20658	1012	3	.	.	PROPN
inlawrev-20658	1012	4	2014	2014	NUM
inlawrev-20658	1012	5	)	)	PUNCT
inlawrev-20658	1012	6	.	.	PUNCT
inlawrev-20658	1013	1	310	310	NUM
inlawrev-20658	1013	2	.	.	PUNCT
inlawrev-20658	1014	1	i	i	PRON
inlawrev-20658	1014	2	d.	d.	PROPN
inlawrev-20658	1014	3	at	at	ADP
inlawrev-20658	1014	4	1059	1059	NUM
inlawrev-20658	1014	5	.	.	PUNCT
inlawrev-20658	1015	1	311	311	NUM
inlawrev-20658	1015	2	.	.	PUNCT
inlawrev-20658	1016	1	i	i	PRON
inlawrev-20658	1016	2	d.	d.	PROPN
inlawrev-20658	1016	3	312	312	NUM
inlawrev-20658	1016	4	.	.	PUNCT
inlawrev-20658	1017	1	i	i	PRON
inlawrev-20658	1017	2	d.	d.	PROPN
inlawrev-20658	1017	3	at	at	ADP
inlawrev-20658	1017	4	1060	1060	NUM
inlawrev-20658	1017	5	.	.	PUNCT
inlawrev-20658	1018	1	313	313	NUM
inlawrev-20658	1018	2	.	.	PUNCT
inlawrev-20658	1019	1	i	i	PRON
inlawrev-20658	1019	2	d.	d.	PROPN
inlawrev-20658	1019	3	314	314	NUM
inlawrev-20658	1019	4	.	.	PUNCT
inlawrev-20658	1020	1	i	i	PRON
inlawrev-20658	1020	2	d.	d.	PROPN
inlawrev-20658	1020	3	at	at	ADP
inlawrev-20658	1020	4	1062	1062	NUM
inlawrev-20658	1020	5	-	-	SYM
inlawrev-20658	1020	6	64	64	NUM
inlawrev-20658	1020	7	.	.	PUNCT
inlawrev-20658	1020	8	315	315	NUM
inlawrev-20658	1020	9	.	.	PUNCT
inlawrev-20658	1021	1	i	i	PRON
inlawrev-20658	1021	2	d.	d.	PROPN
inlawrev-20658	1021	3	316	316	NUM
inlawrev-20658	1021	4	.	.	PUNCT
inlawrev-20658	1022	1	i	i	PRON
inlawrev-20658	1022	2	d.	d.	PROPN
inlawrev-20658	1022	3	2015	2015	NUM
inlawrev-20658	1022	4	]	]	PUNCT
inlawrev-20658	1022	5	taxation	taxation	NOUN
inlawrev-20658	1022	6	1485	1485	NUM
inlawrev-20658	1022	7	charged	charge	VERB
inlawrev-20658	1022	8	low	low	ADJ
inlawrev-20658	1022	9	-	-	PUNCT
inlawrev-20658	1022	10	income	income	NOUN
inlawrev-20658	1022	11	individuals	individual	NOUN
inlawrev-20658	1022	12	below	below	ADP
inlawrev-20658	1022	13	-	-	PUNCT
inlawrev-20658	1022	14	market	market	NOUN
inlawrev-20658	1022	15	rents	rent	NOUN
inlawrev-20658	1022	16	for	for	ADP
inlawrev-20658	1022	17	its	its	PRON
inlawrev-20658	1022	18	apartments	apartment	NOUN
inlawrev-20658	1022	19	and	and	CCONJ
inlawrev-20658	1022	20	that	that	SCONJ
inlawrev-20658	1022	21	housing	housing	NOUN
inlawrev-20658	1022	22	partnerships	partnership	NOUN
inlawrev-20658	1022	23	provided	provide	VERB
inlawrev-20658	1022	24	free	free	ADJ
inlawrev-20658	1022	25	services	service	NOUN
inlawrev-20658	1022	26	to	to	ADP
inlawrev-20658	1022	27	its	its	PRON
inlawrev-20658	1022	28	tenants	tenant	NOUN
inlawrev-20658	1022	29	was	be	AUX
inlawrev-20658	1022	30	not	not	PART
inlawrev-20658	1022	31	enough	enough	ADJ
inlawrev-20658	1022	32	to	to	PART
inlawrev-20658	1022	33	demonstrate	demonstrate	VERB
inlawrev-20658	1022	34	that	that	SCONJ
inlawrev-20658	1022	35	the	the	DET
inlawrev-20658	1022	36	property	property	NOUN
inlawrev-20658	1022	37	was	be	AUX
inlawrev-20658	1022	38	used	use	VERB
inlawrev-20658	1022	39	for	for	ADP
inlawrev-20658	1022	40	a	a	DET
inlawrev-20658	1022	41	charitable	charitable	ADJ
inlawrev-20658	1022	42	purpose.317	purpose.317	NOUN
inlawrev-20658	1022	43	specifically	specifically	ADV
inlawrev-20658	1022	44	,	,	PUNCT
inlawrev-20658	1022	45	housing	housing	NOUN
inlawrev-20658	1022	46	partnerships	partnership	NOUN
inlawrev-20658	1022	47	still	still	ADV
inlawrev-20658	1022	48	had	have	VERB
inlawrev-20658	1022	49	to	to	PART
inlawrev-20658	1022	50	provide	provide	VERB
inlawrev-20658	1022	51	evidence	evidence	NOUN
inlawrev-20658	1022	52	that	that	SCONJ
inlawrev-20658	1022	53	housing	housing	NOUN
inlawrev-20658	1022	54	partnerships	partnership	NOUN
inlawrev-20658	1022	55	had	have	AUX
inlawrev-20658	1022	56	relieved	relieve	VERB
inlawrev-20658	1022	57	the	the	DET
inlawrev-20658	1022	58	government	government	NOUN
inlawrev-20658	1022	59	of	of	ADP
inlawrev-20658	1022	60	an	an	DET
inlawrev-20658	1022	61	expense	expense	NOUN
inlawrev-20658	1022	62	that	that	PRON
inlawrev-20658	1022	63	the	the	DET
inlawrev-20658	1022	64	government	government	NOUN
inlawrev-20658	1022	65	would	would	AUX
inlawrev-20658	1022	66	have	have	VERB
inlawrev-20658	1022	67	otherwise	otherwise	ADV
inlawrev-20658	1022	68	borne.318	borne.318	NOUN
inlawrev-20658	1022	69	that	that	PRON
inlawrev-20658	1022	70	is	be	AUX
inlawrev-20658	1022	71	,	,	PUNCT
inlawrev-20658	1022	72	no	no	DET
inlawrev-20658	1022	73	probative	probative	ADJ
inlawrev-20658	1022	74	evidence	evidence	NOUN
inlawrev-20658	1022	75	was	be	AUX
inlawrev-20658	1022	76	offered	offer	VERB
inlawrev-20658	1022	77	to	to	ADP
inlawrev-20658	1022	78	the	the	DET
inlawrev-20658	1022	79	ibtr	ibtr	NOUN
inlawrev-20658	1022	80	for	for	ADP
inlawrev-20658	1022	81	the	the	DET
inlawrev-20658	1022	82	ibtr	ibtr	ADJ
inlawrev-20658	1022	83	to	to	PART
inlawrev-20658	1022	84	consider	consider	VERB
inlawrev-20658	1022	85	in	in	ADP
inlawrev-20658	1022	86	determining	determine	VERB
inlawrev-20658	1022	87	whether	whether	SCONJ
inlawrev-20658	1022	88	or	or	CCONJ
inlawrev-20658	1022	89	not	not	PART
inlawrev-20658	1022	90	housing	housing	NOUN
inlawrev-20658	1022	91	partnerships	partnership	NOUN
inlawrev-20658	1022	92	relieved	relieve	VERB
inlawrev-20658	1022	93	the	the	DET
inlawrev-20658	1022	94	government	government	NOUN
inlawrev-20658	1022	95	of	of	ADP
inlawrev-20658	1022	96	an	an	DET
inlawrev-20658	1022	97	expense	expense	NOUN
inlawrev-20658	1022	98	which	which	PRON
inlawrev-20658	1022	99	the	the	DET
inlawrev-20658	1022	100	government	government	NOUN
inlawrev-20658	1022	101	would	would	AUX
inlawrev-20658	1022	102	otherwise	otherwise	ADV
inlawrev-20658	1022	103	have	have	AUX
inlawrev-20658	1022	104	borne	bear	VERB
inlawrev-20658	1022	105	and	and	CCONJ
inlawrev-20658	1022	106	no	no	DET
inlawrev-20658	1022	107	evidence	evidence	NOUN
inlawrev-20658	1022	108	was	be	AUX
inlawrev-20658	1022	109	provided	provide	VERB
inlawrev-20658	1022	110	to	to	ADP
inlawrev-20658	1022	111	the	the	DET
inlawrev-20658	1022	112	ibtr	ibtr	NOUN
inlawrev-20658	1022	113	as	as	ADP
inlawrev-20658	1022	114	to	to	ADP
inlawrev-20658	1022	115	whether	whether	SCONJ
inlawrev-20658	1022	116	or	or	CCONJ
inlawrev-20658	1022	117	not	not	PART
inlawrev-20658	1022	118	the	the	DET
inlawrev-20658	1022	119	government	government	NOUN
inlawrev-20658	1022	120	,	,	PUNCT
inlawrev-20658	1022	121	through	through	ADP
inlawrev-20658	1022	122	its	its	PRON
inlawrev-20658	1022	123	federal	federal	ADJ
inlawrev-20658	1022	124	grants	grant	NOUN
inlawrev-20658	1022	125	,	,	PUNCT
inlawrev-20658	1022	126	was	be	AUX
inlawrev-20658	1022	127	still	still	ADV
inlawrev-20658	1022	128	bearing	bear	VERB
inlawrev-20658	1022	129	the	the	DET
inlawrev-20658	1022	130	expense.319	expense.319	PROPN
inlawrev-20658	1022	131	therefore	therefore	ADV
inlawrev-20658	1022	132	,	,	PUNCT
inlawrev-20658	1022	133	housing	housing	NOUN
inlawrev-20658	1022	134	partnerships	partnership	NOUN
inlawrev-20658	1022	135	’	'	PUNCT
inlawrev-20658	1022	136	petition	petition	NOUN
inlawrev-20658	1022	137	to	to	ADP
inlawrev-20658	1022	138	the	the	DET
inlawrev-20658	1022	139	indiana	indiana	PROPN
inlawrev-20658	1022	140	tax	tax	PROPN
inlawrev-20658	1022	141	court	court	NOUN
inlawrev-20658	1022	142	was	be	AUX
inlawrev-20658	1022	143	denied.320	denied.320	NOUN
inlawrev-20658	1022	144	10	10	NUM
inlawrev-20658	1022	145	.	.	PUNCT
inlawrev-20658	1023	1	howard	howard	PROPN
inlawrev-20658	1023	2	county	county	PROPN
inlawrev-20658	1023	3	assessor	assessor	NOUN
inlawrev-20658	1023	4	v.	v.	ADP
inlawrev-20658	1023	5	kokomo	kokomo	PROPN
inlawrev-20658	1023	6	mall	mall	NOUN
inlawrev-20658	1023	7	,	,	PUNCT
inlawrev-20658	1023	8	llc.321	llc.321	NOUN
inlawrev-20658	1023	9	—	—	PUNCT
inlawrev-20658	1023	10	believing	believe	VERB
inlawrev-20658	1023	11	that	that	SCONJ
inlawrev-20658	1023	12	the	the	DET
inlawrev-20658	1023	13	assessments	assessment	NOUN
inlawrev-20658	1023	14	of	of	ADP
inlawrev-20658	1023	15	three	three	NUM
inlawrev-20658	1023	16	parcels	parcel	NOUN
inlawrev-20658	1023	17	were	be	AUX
inlawrev-20658	1023	18	too	too	ADV
inlawrev-20658	1023	19	high	high	ADJ
inlawrev-20658	1023	20	,	,	PUNCT
inlawrev-20658	1023	21	kokomo	kokomo	NOUN
inlawrev-20658	1023	22	mall	mall	NOUN
inlawrev-20658	1023	23	appealed	appeal	VERB
inlawrev-20658	1023	24	,	,	PUNCT
inlawrev-20658	1023	25	first	first	ADV
inlawrev-20658	1023	26	to	to	ADP
inlawrev-20658	1023	27	the	the	DET
inlawrev-20658	1023	28	howard	howard	PROPN
inlawrev-20658	1023	29	county	county	PROPN
inlawrev-20658	1023	30	ptaboa	ptaboa	NOUN
inlawrev-20658	1023	31	and	and	CCONJ
inlawrev-20658	1023	32	then	then	ADV
inlawrev-20658	1023	33	to	to	ADP
inlawrev-20658	1023	34	the	the	DET
inlawrev-20658	1023	35	ibtr.322	ibtr.322	PROPN
inlawrev-20658	1023	36	at	at	ADP
inlawrev-20658	1023	37	the	the	DET
inlawrev-20658	1023	38	ibtr	ibtr	ADJ
inlawrev-20658	1023	39	hearing	hearing	NOUN
inlawrev-20658	1023	40	,	,	PUNCT
inlawrev-20658	1023	41	kokomo	kokomo	NOUN
inlawrev-20658	1023	42	mall	mall	NOUN
inlawrev-20658	1023	43	presented	present	VERB
inlawrev-20658	1023	44	a	a	DET
inlawrev-20658	1023	45	summary	summary	NOUN
inlawrev-20658	1023	46	appraisal	appraisal	NOUN
inlawrev-20658	1023	47	report	report	NOUN
inlawrev-20658	1023	48	,	,	PUNCT
inlawrev-20658	1023	49	completed	complete	VERB
inlawrev-20658	1023	50	in	in	ADP
inlawrev-20658	1023	51	conformance	conformance	NOUN
inlawrev-20658	1023	52	with	with	ADP
inlawrev-20658	1023	53	the	the	DET
inlawrev-20658	1023	54	uniform	uniform	ADJ
inlawrev-20658	1023	55	standards	standard	NOUN
inlawrev-20658	1023	56	of	of	ADP
inlawrev-20658	1023	57	professional	professional	ADJ
inlawrev-20658	1023	58	appraisal	appraisal	NOUN
inlawrev-20658	1023	59	practice	practice	NOUN
inlawrev-20658	1023	60	(	(	PUNCT
inlawrev-20658	1023	61	“	"	PUNCT
inlawrev-20658	1023	62	uspap	uspap	PROPN
inlawrev-20658	1023	63	”	"	PUNCT
inlawrev-20658	1023	64	)	)	PUNCT
inlawrev-20658	1023	65	,	,	PUNCT
inlawrev-20658	1023	66	which	which	PRON
inlawrev-20658	1023	67	valued	value	VERB
inlawrev-20658	1023	68	parcel	parcel	NOUN
inlawrev-20658	1023	69	no	no	PROPN
inlawrev-20658	1023	70	.	.	PROPN
inlawrev-20658	1023	71	20	20	NUM
inlawrev-20658	1023	72	at	at	ADP
inlawrev-20658	1023	73	$	$	SYM
inlawrev-20658	1023	74	4,960,000	4,960,000	NUM
inlawrev-20658	1023	75	for	for	ADP
inlawrev-20658	1023	76	2007	2007	NUM
inlawrev-20658	1023	77	,	,	PUNCT
inlawrev-20658	1023	78	all	all	DET
inlawrev-20658	1023	79	three	three	NUM
inlawrev-20658	1023	80	parcels	parcel	NOUN
inlawrev-20658	1023	81	at	at	ADP
inlawrev-20658	1023	82	$	$	SYM
inlawrev-20658	1023	83	6,080,000	6,080,000	NUM
inlawrev-20658	1023	84	for	for	ADP
inlawrev-20658	1023	85	2008	2008	NUM
inlawrev-20658	1023	86	,	,	PUNCT
inlawrev-20658	1023	87	and	and	CCONJ
inlawrev-20658	1023	88	all	all	DET
inlawrev-20658	1023	89	three	three	NUM
inlawrev-20658	1023	90	parcels	parcel	NOUN
inlawrev-20658	1023	91	at	at	ADP
inlawrev-20658	1023	92	$	$	SYM
inlawrev-20658	1023	93	3,990,000	3,990,000	NUM
inlawrev-20658	1023	94	for	for	ADP
inlawrev-20658	1023	95	2009.323	2009.323	NUM
inlawrev-20658	1023	96	kokomo	kokomo	NOUN
inlawrev-20658	1023	97	mall	mall	NOUN
inlawrev-20658	1023	98	also	also	ADV
inlawrev-20658	1023	99	presented	present	VERB
inlawrev-20658	1023	100	testimony	testimony	NOUN
inlawrev-20658	1023	101	from	from	ADP
inlawrev-20658	1023	102	sara	sara	PROPN
inlawrev-20658	1023	103	coers	coer	NOUN
inlawrev-20658	1023	104	,	,	PUNCT
inlawrev-20658	1023	105	who	who	PRON
inlawrev-20658	1023	106	prepared	prepare	VERB
inlawrev-20658	1023	107	the	the	DET
inlawrev-20658	1023	108	appraisal.324	appraisal.324	NOUN
inlawrev-20658	1023	109	coers	coer	NOUN
inlawrev-20658	1023	110	explained	explain	VERB
inlawrev-20658	1023	111	that	that	SCONJ
inlawrev-20658	1023	112	coers	coer	NOUN
inlawrev-20658	1023	113	arrived	arrive	VERB
inlawrev-20658	1023	114	at	at	ADP
inlawrev-20658	1023	115	these	these	DET
inlawrev-20658	1023	116	values	value	NOUN
inlawrev-20658	1023	117	by	by	ADP
inlawrev-20658	1023	118	adding	add	VERB
inlawrev-20658	1023	119	her	her	PRON
inlawrev-20658	1023	120	income	income	NOUN
inlawrev-20658	1023	121	approach	approach	NOUN
inlawrev-20658	1023	122	valuations	valuation	NOUN
inlawrev-20658	1023	123	for	for	ADP
inlawrev-20658	1023	124	all	all	DET
inlawrev-20658	1023	125	three	three	NUM
inlawrev-20658	1023	126	parcels325	parcels325	PROPN
inlawrev-20658	1023	127	to	to	ADP
inlawrev-20658	1023	128	the	the	DET
inlawrev-20658	1023	129	corresponding	corresponding	ADJ
inlawrev-20658	1023	130	movie	movie	NOUN
inlawrev-20658	1023	131	theater	theater	NOUN
inlawrev-20658	1023	132	assessments.326	assessments.326	ADP
inlawrev-20658	1023	133	the	the	DET
inlawrev-20658	1023	134	assessor	assessor	NOUN
inlawrev-20658	1023	135	contended	contend	VERB
inlawrev-20658	1023	136	that	that	SCONJ
inlawrev-20658	1023	137	the	the	DET
inlawrev-20658	1023	138	ibtr	ibtr	VERB
inlawrev-20658	1023	139	erred	err	VERB
inlawrev-20658	1023	140	in	in	ADP
inlawrev-20658	1023	141	finding	find	VERB
inlawrev-20658	1023	142	that	that	SCONJ
inlawrev-20658	1023	143	kokomo	kokomo	NOUN
inlawrev-20658	1023	144	mall	mall	NOUN
inlawrev-20658	1023	145	made	make	VERB
inlawrev-20658	1023	146	a	a	DET
inlawrev-20658	1023	147	prima	prima	NOUN
inlawrev-20658	1023	148	facie	facie	NOUN
inlawrev-20658	1023	149	case	case	NOUN
inlawrev-20658	1023	150	,	,	PUNCT
inlawrev-20658	1023	151	because	because	SCONJ
inlawrev-20658	1023	152	the	the	DET
inlawrev-20658	1023	153	ibtr	ibtr	NOUN
inlawrev-20658	1023	154	did	do	AUX
inlawrev-20658	1023	155	not	not	PART
inlawrev-20658	1023	156	adequately	adequately	ADV
inlawrev-20658	1023	157	scrutinize	scrutinize	VERB
inlawrev-20658	1023	158	kokomo	kokomo	NOUN
inlawrev-20658	1023	159	mall	mall	NOUN
inlawrev-20658	1023	160	’s	’s	PART
inlawrev-20658	1023	161	unreliable	unreliable	ADJ
inlawrev-20658	1023	162	evidence.327	evidence.327	NOUN
inlawrev-20658	1023	163	instead	instead	ADV
inlawrev-20658	1023	164	,	,	PUNCT
inlawrev-20658	1023	165	the	the	DET
inlawrev-20658	1023	166	ibtr	ibtr	VERB
inlawrev-20658	1023	167	simply	simply	ADV
inlawrev-20658	1023	168	deferred	defer	VERB
inlawrev-20658	1023	169	to	to	ADP
inlawrev-20658	1023	170	coers	coer	NOUN
inlawrev-20658	1023	171	’	'	PUNCT
inlawrev-20658	1023	172	testimony	testimony	NOUN
inlawrev-20658	1023	173	and	and	CCONJ
inlawrev-20658	1023	174	adopted	adopt	VERB
inlawrev-20658	1023	175	coer	coer	NOUN
inlawrev-20658	1023	176	’s	’s	PART
inlawrev-20658	1023	177	appraisal	appraisal	NOUN
inlawrev-20658	1023	178	even	even	ADV
inlawrev-20658	1023	179	though	though	SCONJ
inlawrev-20658	1023	180	the	the	DET
inlawrev-20658	1023	181	appraisal	appraisal	NOUN
inlawrev-20658	1023	182	did	do	AUX
inlawrev-20658	1023	183	not	not	PART
inlawrev-20658	1023	184	comply	comply	VERB
inlawrev-20658	1023	185	with	with	ADP
inlawrev-20658	1023	186	uspap.328	uspap.328	PROPN
inlawrev-20658	1023	187	however	however	ADV
inlawrev-20658	1023	188	,	,	PUNCT
inlawrev-20658	1023	189	it	it	PRON
inlawrev-20658	1023	190	is	be	AUX
inlawrev-20658	1023	191	well	well	ADV
inlawrev-20658	1023	192	-	-	PUNCT
inlawrev-20658	1023	193	established	establish	VERB
inlawrev-20658	1023	194	that	that	SCONJ
inlawrev-20658	1023	195	when	when	SCONJ
inlawrev-20658	1023	196	the	the	DET
inlawrev-20658	1023	197	indiana	indiana	PROPN
inlawrev-20658	1023	198	tax	tax	PROPN
inlawrev-20658	1023	199	court	court	NOUN
inlawrev-20658	1023	200	reviews	review	VERB
inlawrev-20658	1023	201	a	a	DET
inlawrev-20658	1023	202	final	final	ADJ
inlawrev-20658	1023	203	determination	determination	NOUN
inlawrev-20658	1023	204	of	of	ADP
inlawrev-20658	1023	205	the	the	DET
inlawrev-20658	1023	206	ibtr	ibtr	ADJ
inlawrev-20658	1023	207	,	,	PUNCT
inlawrev-20658	1023	208	it	it	PRON
inlawrev-20658	1023	209	may	may	AUX
inlawrev-20658	1023	210	not	not	PART
inlawrev-20658	1023	211	reweigh	reweigh	VERB
inlawrev-20658	1023	212	the	the	DET
inlawrev-20658	1023	213	evidence	evidence	NOUN
inlawrev-20658	1023	214	nor	nor	CCONJ
inlawrev-20658	1023	215	judge	judge	VERB
inlawrev-20658	1023	216	the	the	DET
inlawrev-20658	1023	217	credibility	credibility	NOUN
inlawrev-20658	1023	218	of	of	ADP
inlawrev-20658	1023	219	the	the	DET
inlawrev-20658	1023	220	witnesses.329	witnesses.329	PROPN
inlawrev-20658	1023	221	thus	thus	ADV
inlawrev-20658	1023	222	,	,	PUNCT
inlawrev-20658	1023	223	the	the	DET
inlawrev-20658	1023	224	indiana	indiana	PROPN
inlawrev-20658	1023	225	tax	tax	PROPN
inlawrev-20658	1023	226	317	317	NUM
inlawrev-20658	1023	227	.	.	PUNCT
inlawrev-20658	1024	1	i	i	PRON
inlawrev-20658	1024	2	d.	d.	PROPN
inlawrev-20658	1024	3	318	318	NUM
inlawrev-20658	1024	4	.	.	PUNCT
inlawrev-20658	1025	1	i	i	PRON
inlawrev-20658	1025	2	d.	d.	PROPN
inlawrev-20658	1025	3	319	319	NUM
inlawrev-20658	1025	4	.	.	PUNCT
inlawrev-20658	1026	1	i	i	PRON
inlawrev-20658	1026	2	d.	d.	PROPN
inlawrev-20658	1026	3	320	320	NUM
inlawrev-20658	1026	4	.	.	PUNCT
inlawrev-20658	1027	1	i	i	PRON
inlawrev-20658	1027	2	d.	d.	PROPN
inlawrev-20658	1027	3	321	321	NUM
inlawrev-20658	1027	4	.	.	PUNCT
inlawrev-20658	1027	5	14	14	NUM
inlawrev-20658	1027	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1027	7	895	895	NUM
inlawrev-20658	1027	8	(	(	PUNCT
inlawrev-20658	1027	9	ind	ind	NOUN
inlawrev-20658	1027	10	.	.	PUNCT
inlawrev-20658	1028	1	tax	tax	PROPN
inlawrev-20658	1028	2	ct	ct	PROPN
inlawrev-20658	1028	3	.	.	PROPN
inlawrev-20658	1028	4	2014	2014	NUM
inlawrev-20658	1028	5	)	)	PUNCT
inlawrev-20658	1028	6	.	.	PUNCT
inlawrev-20658	1029	1	322	322	NUM
inlawrev-20658	1029	2	.	.	PUNCT
inlawrev-20658	1030	1	i	i	PRON
inlawrev-20658	1030	2	d.	d.	PROPN
inlawrev-20658	1030	3	at	at	ADP
inlawrev-20658	1030	4	895	895	NUM
inlawrev-20658	1030	5	n.2	n.2	NOUN
inlawrev-20658	1030	6	.	.	PROPN
inlawrev-20658	1031	1	323	323	NUM
inlawrev-20658	1031	2	.	.	PUNCT
inlawrev-20658	1032	1	i	i	PRON
inlawrev-20658	1032	2	d.	d.	PROPN
inlawrev-20658	1032	3	at	at	ADP
inlawrev-20658	1032	4	896	896	NUM
inlawrev-20658	1032	5	.	.	PUNCT
inlawrev-20658	1033	1	324	324	NUM
inlawrev-20658	1033	2	.	.	PUNCT
inlawrev-20658	1034	1	i	i	PRON
inlawrev-20658	1034	2	d.	d.	PROPN
inlawrev-20658	1034	3	325	325	NUM
inlawrev-20658	1034	4	.	.	PUNCT
inlawrev-20658	1035	1	this	this	DET
inlawrev-20658	1035	2	valuation	valuation	NOUN
inlawrev-20658	1035	3	excluded	exclude	VERB
inlawrev-20658	1035	4	the	the	DET
inlawrev-20658	1035	5	movie	movie	NOUN
inlawrev-20658	1035	6	theater	theater	NOUN
inlawrev-20658	1035	7	.	.	PUNCT
inlawrev-20658	1036	1	i	i	PRON
inlawrev-20658	1036	2	d.	d.	PROPN
inlawrev-20658	1036	3	326	326	NUM
inlawrev-20658	1036	4	.	.	PUNCT
inlawrev-20658	1037	1	in	in	ADP
inlawrev-20658	1037	2	addition	addition	NOUN
inlawrev-20658	1037	3	,	,	PUNCT
inlawrev-20658	1037	4	coers	coer	NOUN
inlawrev-20658	1037	5	explained	explain	VERB
inlawrev-20658	1037	6	that	that	SCONJ
inlawrev-20658	1037	7	she	she	PRON
inlawrev-20658	1037	8	corroborated	corroborate	VERB
inlawrev-20658	1037	9	her	her	PRON
inlawrev-20658	1037	10	income	income	NOUN
inlawrev-20658	1037	11	approach	approach	NOUN
inlawrev-20658	1037	12	valuations	valuation	NOUN
inlawrev-20658	1037	13	by	by	ADP
inlawrev-20658	1037	14	comparing	compare	VERB
inlawrev-20658	1037	15	the	the	DET
inlawrev-20658	1037	16	subject	subject	ADJ
inlawrev-20658	1037	17	property	property	NOUN
inlawrev-20658	1037	18	’s	’s	PART
inlawrev-20658	1037	19	net	net	ADJ
inlawrev-20658	1037	20	operating	operating	NOUN
inlawrev-20658	1037	21	income	income	NOUN
inlawrev-20658	1037	22	(	(	PUNCT
inlawrev-20658	1037	23	“	"	PUNCT
inlawrev-20658	1037	24	noi	noi	PROPN
inlawrev-20658	1037	25	”	"	PUNCT
inlawrev-20658	1037	26	)	)	PUNCT
inlawrev-20658	1037	27	to	to	ADP
inlawrev-20658	1037	28	the	the	DET
inlawrev-20658	1037	29	adjusted	adjusted	ADJ
inlawrev-20658	1037	30	nois	nois	NOUN
inlawrev-20658	1037	31	of	of	ADP
inlawrev-20658	1037	32	seven	seven	NUM
inlawrev-20658	1037	33	indiana	indiana	PROPN
inlawrev-20658	1037	34	,	,	PUNCT
inlawrev-20658	1037	35	and	and	CCONJ
inlawrev-20658	1037	36	two	two	NUM
inlawrev-20658	1037	37	ohio	ohio	PROPN
inlawrev-20658	1037	38	,	,	PUNCT
inlawrev-20658	1037	39	enclosed	enclose	VERB
inlawrev-20658	1037	40	malls	mall	NOUN
inlawrev-20658	1037	41	.	.	PUNCT
inlawrev-20658	1038	1	i	i	PRON
inlawrev-20658	1038	2	d.	d.	PROPN
inlawrev-20658	1038	3	327	327	NUM
inlawrev-20658	1038	4	.	.	PUNCT
inlawrev-20658	1039	1	i	i	PRON
inlawrev-20658	1039	2	d.	d.	PROPN
inlawrev-20658	1039	3	at	at	ADP
inlawrev-20658	1039	4	898	898	NUM
inlawrev-20658	1039	5	.	.	PUNCT
inlawrev-20658	1040	1	328	328	NUM
inlawrev-20658	1040	2	.	.	PUNCT
inlawrev-20658	1041	1	i	i	PRON
inlawrev-20658	1041	2	d.	d.	PROPN
inlawrev-20658	1041	3	at	at	ADP
inlawrev-20658	1041	4	898	898	NUM
inlawrev-20658	1041	5	-	-	SYM
inlawrev-20658	1041	6	99	99	NUM
inlawrev-20658	1041	7	.	.	PUNCT
inlawrev-20658	1041	8	329	329	NUM
inlawrev-20658	1041	9	.	.	PUNCT
inlawrev-20658	1042	1	i	i	PRON
inlawrev-20658	1042	2	d.	d.	PROPN
inlawrev-20658	1042	3	1486	1486	NUM
inlawrev-20658	1042	4	indiana	indiana	PROPN
inlawrev-20658	1042	5	law	law	PROPN
inlawrev-20658	1042	6	review	review	NOUN
inlawrev-20658	1043	1	[	[	X
inlawrev-20658	1043	2	vol	vol	NOUN
inlawrev-20658	1043	3	.	.	PUNCT
inlawrev-20658	1044	1	48:1455	48:1455	NUM
inlawrev-20658	1044	2	court	court	NOUN
inlawrev-20658	1044	3	is	be	AUX
inlawrev-20658	1044	4	limited	limit	VERB
inlawrev-20658	1044	5	to	to	ADP
inlawrev-20658	1044	6	what	what	PRON
inlawrev-20658	1044	7	it	it	PRON
inlawrev-20658	1044	8	can	can	AUX
inlawrev-20658	1044	9	do	do	AUX
inlawrev-20658	1044	10	when	when	SCONJ
inlawrev-20658	1044	11	reviewing	review	VERB
inlawrev-20658	1044	12	evidence	evidence	NOUN
inlawrev-20658	1044	13	on	on	ADP
inlawrev-20658	1044	14	appeal.330	appeal.330	PROPN
inlawrev-20658	1044	15	consequently	consequently	ADV
inlawrev-20658	1044	16	,	,	PUNCT
inlawrev-20658	1044	17	the	the	DET
inlawrev-20658	1044	18	assessor	assessor	NOUN
inlawrev-20658	1044	19	did	do	AUX
inlawrev-20658	1044	20	not	not	PART
inlawrev-20658	1044	21	show	show	VERB
inlawrev-20658	1044	22	the	the	DET
inlawrev-20658	1044	23	ibtr	ibtr	NOUN
inlawrev-20658	1044	24	’s	’s	PART
inlawrev-20658	1044	25	determination	determination	NOUN
inlawrev-20658	1044	26	must	must	AUX
inlawrev-20658	1044	27	be	be	AUX
inlawrev-20658	1044	28	reversed	reverse	VERB
inlawrev-20658	1044	29	on	on	ADP
inlawrev-20658	1044	30	this	this	DET
inlawrev-20658	1044	31	basis.331	basis.331	NOUN
inlawrev-20658	1044	32	next	next	ADV
inlawrev-20658	1044	33	,	,	PUNCT
inlawrev-20658	1044	34	the	the	DET
inlawrev-20658	1044	35	assessor	assessor	NOUN
inlawrev-20658	1044	36	claimed	claim	VERB
inlawrev-20658	1044	37	that	that	SCONJ
inlawrev-20658	1044	38	policy	policy	NOUN
inlawrev-20658	1044	39	should	should	AUX
inlawrev-20658	1044	40	be	be	AUX
inlawrev-20658	1044	41	changed	change	VERB
inlawrev-20658	1044	42	because	because	SCONJ
inlawrev-20658	1044	43	the	the	DET
inlawrev-20658	1044	44	policy	policy	NOUN
inlawrev-20658	1044	45	eviscerates	eviscerate	VERB
inlawrev-20658	1044	46	the	the	DET
inlawrev-20658	1044	47	ibtr	ibtr	NOUN
inlawrev-20658	1044	48	’s	’s	PART
inlawrev-20658	1044	49	discretion	discretion	NOUN
inlawrev-20658	1044	50	to	to	PART
inlawrev-20658	1044	51	assess	assess	VERB
inlawrev-20658	1044	52	the	the	DET
inlawrev-20658	1044	53	reliability	reliability	NOUN
inlawrev-20658	1044	54	of	of	ADP
inlawrev-20658	1044	55	appraisals	appraisal	NOUN
inlawrev-20658	1044	56	and	and	CCONJ
inlawrev-20658	1044	57	more	more	ADV
inlawrev-20658	1044	58	improperly	improperly	ADV
inlawrev-20658	1044	59	shifts	shift	NOUN
inlawrev-20658	1044	60	the	the	DET
inlawrev-20658	1044	61	burden	burden	NOUN
inlawrev-20658	1044	62	of	of	ADP
inlawrev-20658	1044	63	proof	proof	NOUN
inlawrev-20658	1044	64	to	to	ADP
inlawrev-20658	1044	65	assessing	assess	VERB
inlawrev-20658	1044	66	officials	official	NOUN
inlawrev-20658	1044	67	,	,	PUNCT
inlawrev-20658	1044	68	effectively	effectively	ADV
inlawrev-20658	1044	69	compelling	compelling	ADJ
inlawrev-20658	1044	70	assessing	assess	VERB
inlawrev-20658	1044	71	officials	official	NOUN
inlawrev-20658	1044	72	to	to	PART
inlawrev-20658	1044	73	hire	hire	VERB
inlawrev-20658	1044	74	their	their	PRON
inlawrev-20658	1044	75	own	own	ADJ
inlawrev-20658	1044	76	appraisers	appraiser	NOUN
inlawrev-20658	1044	77	despite	despite	SCONJ
inlawrev-20658	1044	78	the	the	DET
inlawrev-20658	1044	79	prevailing	prevail	VERB
inlawrev-20658	1044	80	financial	financial	ADJ
inlawrev-20658	1044	81	constraints.332	constraints.332	NOUN
inlawrev-20658	1044	82	nevertheless	nevertheless	ADV
inlawrev-20658	1044	83	,	,	PUNCT
inlawrev-20658	1044	84	the	the	DET
inlawrev-20658	1044	85	indiana	indiana	PROPN
inlawrev-20658	1044	86	tax	tax	PROPN
inlawrev-20658	1044	87	court	court	NOUN
inlawrev-20658	1044	88	also	also	ADV
inlawrev-20658	1044	89	determined	determine	VERB
inlawrev-20658	1044	90	that	that	SCONJ
inlawrev-20658	1044	91	such	such	DET
inlawrev-20658	1044	92	an	an	DET
inlawrev-20658	1044	93	argument	argument	NOUN
inlawrev-20658	1044	94	is	be	AUX
inlawrev-20658	1044	95	unpersuasive	unpersuasive	ADJ
inlawrev-20658	1044	96	,	,	PUNCT
inlawrev-20658	1044	97	and	and	CCONJ
inlawrev-20658	1044	98	therefore	therefore	ADV
inlawrev-20658	1044	99	,	,	PUNCT
inlawrev-20658	1044	100	the	the	DET
inlawrev-20658	1044	101	indiana	indiana	PROPN
inlawrev-20658	1044	102	tax	tax	PROPN
inlawrev-20658	1044	103	court	court	NOUN
inlawrev-20658	1044	104	held	hold	VERB
inlawrev-20658	1044	105	that	that	SCONJ
inlawrev-20658	1044	106	a	a	DET
inlawrev-20658	1044	107	taxpayer	taxpayer	NOUN
inlawrev-20658	1044	108	may	may	AUX
inlawrev-20658	1044	109	rebut	rebut	VERB
inlawrev-20658	1044	110	the	the	DET
inlawrev-20658	1044	111	correctness	correctness	NOUN
inlawrev-20658	1044	112	of	of	ADP
inlawrev-20658	1044	113	an	an	DET
inlawrev-20658	1044	114	assessment	assessment	NOUN
inlawrev-20658	1044	115	by	by	ADP
inlawrev-20658	1044	116	introducing	introduce	VERB
inlawrev-20658	1044	117	relevant	relevant	ADJ
inlawrev-20658	1044	118	market	market	NOUN
inlawrev-20658	1044	119	data	datum	NOUN
inlawrev-20658	1044	120	,	,	PUNCT
inlawrev-20658	1044	121	or	or	CCONJ
inlawrev-20658	1044	122	any	any	DET
inlawrev-20658	1044	123	other	other	ADJ
inlawrev-20658	1044	124	data	datum	NOUN
inlawrev-20658	1044	125	compiled	compile	VERB
inlawrev-20658	1044	126	in	in	ADP
inlawrev-20658	1044	127	accordance	accordance	NOUN
inlawrev-20658	1044	128	with	with	ADP
inlawrev-20658	1044	129	generally	generally	ADV
inlawrev-20658	1044	130	accepted	accept	VERB
inlawrev-20658	1044	131	appraisal	appraisal	NOUN
inlawrev-20658	1044	132	principles.333	principles.333	ADV
inlawrev-20658	1044	133	accordingly	accordingly	ADV
inlawrev-20658	1044	134	,	,	PUNCT
inlawrev-20658	1044	135	the	the	DET
inlawrev-20658	1044	136	indiana	indiana	PROPN
inlawrev-20658	1044	137	tax	tax	PROPN
inlawrev-20658	1044	138	court	court	NOUN
inlawrev-20658	1044	139	did	do	AUX
inlawrev-20658	1044	140	not	not	PART
inlawrev-20658	1044	141	reverse	reverse	VERB
inlawrev-20658	1044	142	the	the	DET
inlawrev-20658	1044	143	ibtr	ibtr	NOUN
inlawrev-20658	1044	144	’s	’s	PART
inlawrev-20658	1044	145	final	final	ADJ
inlawrev-20658	1044	146	determination	determination	NOUN
inlawrev-20658	1044	147	on	on	ADP
inlawrev-20658	1044	148	this	this	DET
inlawrev-20658	1044	149	basis.334	basis.334	NUM
inlawrev-20658	1044	150	11	11	NUM
inlawrev-20658	1044	151	.	.	PUNCT
inlawrev-20658	1045	1	indianapolis	indianapolis	PROPN
inlawrev-20658	1045	2	racquet	racquet	VERB
inlawrev-20658	1045	3	club	club	PROPN
inlawrev-20658	1045	4	,	,	PUNCT
inlawrev-20658	1045	5	inc	inc	PROPN
inlawrev-20658	1045	6	.	.	PROPN
inlawrev-20658	1046	1	v.	v.	PROPN
inlawrev-20658	1046	2	marion	marion	PROPN
inlawrev-20658	1046	3	county	county	PROPN
inlawrev-20658	1046	4	assessor.335	assessor.335	PROPN
inlawrev-20658	1046	5	—	—	PUNCT
inlawrev-20658	1046	6	believing	believe	VERB
inlawrev-20658	1046	7	their	their	PRON
inlawrev-20658	1046	8	real	real	ADJ
inlawrev-20658	1046	9	property	property	NOUN
inlawrev-20658	1046	10	assessments	assessment	NOUN
inlawrev-20658	1046	11	were	be	AUX
inlawrev-20658	1046	12	too	too	ADV
inlawrev-20658	1046	13	high	high	ADJ
inlawrev-20658	1046	14	,	,	PUNCT
inlawrev-20658	1046	15	the	the	DET
inlawrev-20658	1046	16	indianapolis	indianapolis	PROPN
inlawrev-20658	1046	17	racquet	racquet	VERB
inlawrev-20658	1046	18	club	club	NOUN
inlawrev-20658	1046	19	(	(	PUNCT
inlawrev-20658	1046	20	“	"	PUNCT
inlawrev-20658	1046	21	racquet	racquet	ADJ
inlawrev-20658	1046	22	club	club	NOUN
inlawrev-20658	1046	23	”	"	PUNCT
inlawrev-20658	1046	24	)	)	PUNCT
inlawrev-20658	1046	25	filed	file	VERB
inlawrev-20658	1046	26	three	three	NUM
inlawrev-20658	1046	27	petitions	petition	NOUN
inlawrev-20658	1046	28	for	for	ADP
inlawrev-20658	1046	29	review	review	NOUN
inlawrev-20658	1046	30	with	with	ADP
inlawrev-20658	1046	31	the	the	DET
inlawrev-20658	1046	32	marion	marion	PROPN
inlawrev-20658	1046	33	county	county	PROPN
inlawrev-20658	1046	34	ptaboa.336	ptaboa.336	NOUN
inlawrev-20658	1046	35	when	when	SCONJ
inlawrev-20658	1046	36	the	the	DET
inlawrev-20658	1046	37	racquet	racquet	ADJ
inlawrev-20658	1046	38	club	club	NOUN
inlawrev-20658	1046	39	was	be	AUX
inlawrev-20658	1046	40	not	not	PART
inlawrev-20658	1046	41	successful	successful	ADJ
inlawrev-20658	1046	42	at	at	ADP
inlawrev-20658	1046	43	that	that	DET
inlawrev-20658	1046	44	level	level	NOUN
inlawrev-20658	1046	45	,	,	PUNCT
inlawrev-20658	1046	46	the	the	DET
inlawrev-20658	1046	47	racquet	racquet	ADJ
inlawrev-20658	1046	48	club	club	NOUN
inlawrev-20658	1046	49	filed	file	VERB
inlawrev-20658	1046	50	three	three	NUM
inlawrev-20658	1046	51	petitions	petition	NOUN
inlawrev-20658	1046	52	for	for	ADP
inlawrev-20658	1046	53	review	review	NOUN
inlawrev-20658	1046	54	with	with	ADP
inlawrev-20658	1046	55	the	the	DET
inlawrev-20658	1046	56	ibtr.337	ibtr.337	NOUN
inlawrev-20658	1046	57	the	the	DET
inlawrev-20658	1046	58	ibtr	ibtr	VERB
inlawrev-20658	1046	59	consolidated	consolidate	VERB
inlawrev-20658	1046	60	the	the	DET
inlawrev-20658	1046	61	petitions	petition	NOUN
inlawrev-20658	1046	62	and	and	CCONJ
inlawrev-20658	1046	63	held	hold	VERB
inlawrev-20658	1046	64	an	an	DET
inlawrev-20658	1046	65	administrative	administrative	ADJ
inlawrev-20658	1046	66	hearing	hearing	NOUN
inlawrev-20658	1046	67	,	,	PUNCT
inlawrev-20658	1046	68	which	which	PRON
inlawrev-20658	1046	69	resulted	result	VERB
inlawrev-20658	1046	70	in	in	ADP
inlawrev-20658	1046	71	a	a	DET
inlawrev-20658	1046	72	final	final	ADJ
inlawrev-20658	1046	73	determination	determination	NOUN
inlawrev-20658	1046	74	upholding	uphold	VERB
inlawrev-20658	1046	75	all	all	PRON
inlawrev-20658	1046	76	of	of	ADP
inlawrev-20658	1046	77	the	the	DET
inlawrev-20658	1046	78	three	three	NUM
inlawrev-20658	1046	79	assessments.338	assessments.338	NOUN
inlawrev-20658	1046	80	in	in	ADP
inlawrev-20658	1046	81	its	its	PRON
inlawrev-20658	1046	82	final	final	ADJ
inlawrev-20658	1046	83	determination	determination	NOUN
inlawrev-20658	1046	84	,	,	PUNCT
inlawrev-20658	1046	85	the	the	DET
inlawrev-20658	1046	86	ibtr	ibtr	VERB
inlawrev-20658	1046	87	explained	explain	VERB
inlawrev-20658	1046	88	that	that	SCONJ
inlawrev-20658	1046	89	the	the	DET
inlawrev-20658	1046	90	racquet	racquet	ADJ
inlawrev-20658	1046	91	club	club	NOUN
inlawrev-20658	1046	92	failed	fail	VERB
inlawrev-20658	1046	93	to	to	PART
inlawrev-20658	1046	94	establish	establish	VERB
inlawrev-20658	1046	95	a	a	DET
inlawrev-20658	1046	96	prima	prima	NOUN
inlawrev-20658	1046	97	facie	facie	NOUN
inlawrev-20658	1046	98	case	case	NOUN
inlawrev-20658	1046	99	that	that	SCONJ
inlawrev-20658	1046	100	its	its	PRON
inlawrev-20658	1046	101	parcels	parcel	NOUN
inlawrev-20658	1046	102	were	be	AUX
inlawrev-20658	1046	103	over	over	ADV
inlawrev-20658	1046	104	-	-	PUNCT
inlawrev-20658	1046	105	valued.339	valued.339	VERB
inlawrev-20658	1046	106	subsequently	subsequently	ADV
inlawrev-20658	1046	107	,	,	PUNCT
inlawrev-20658	1046	108	the	the	DET
inlawrev-20658	1046	109	racquet	racquet	ADJ
inlawrev-20658	1046	110	club	club	NOUN
inlawrev-20658	1046	111	initiated	initiate	VERB
inlawrev-20658	1046	112	three	three	NUM
inlawrev-20658	1046	113	original	original	ADJ
inlawrev-20658	1046	114	tax	tax	NOUN
inlawrev-20658	1046	115	appeals	appeal	NOUN
inlawrev-20658	1046	116	with	with	ADP
inlawrev-20658	1046	117	the	the	DET
inlawrev-20658	1046	118	indiana	indiana	PROPN
inlawrev-20658	1046	119	tax	tax	PROPN
inlawrev-20658	1046	120	court.340	court.340	PROPN
inlawrev-20658	1046	121	on	on	ADP
inlawrev-20658	1046	122	appeal	appeal	NOUN
inlawrev-20658	1046	123	,	,	PUNCT
inlawrev-20658	1046	124	the	the	DET
inlawrev-20658	1046	125	racquet	racquet	ADJ
inlawrev-20658	1046	126	club	club	NOUN
inlawrev-20658	1046	127	argued	argue	VERB
inlawrev-20658	1046	128	that	that	SCONJ
inlawrev-20658	1046	129	the	the	DET
inlawrev-20658	1046	130	ibtr	ibtr	VERB
inlawrev-20658	1046	131	’s	’s	PART
inlawrev-20658	1046	132	final	final	ADJ
inlawrev-20658	1046	133	determination	determination	NOUN
inlawrev-20658	1046	134	must	must	AUX
inlawrev-20658	1046	135	be	be	AUX
inlawrev-20658	1046	136	reversed	reverse	VERB
inlawrev-20658	1046	137	because	because	SCONJ
inlawrev-20658	1046	138	it	it	PRON
inlawrev-20658	1046	139	was	be	AUX
inlawrev-20658	1046	140	not	not	PART
inlawrev-20658	1046	141	supported	support	VERB
inlawrev-20658	1046	142	by	by	ADP
inlawrev-20658	1046	143	the	the	DET
inlawrev-20658	1046	144	evidence	evidence	NOUN
inlawrev-20658	1046	145	or	or	CCONJ
inlawrev-20658	1046	146	in	in	ADP
inlawrev-20658	1046	147	accordance	accordance	NOUN
inlawrev-20658	1046	148	with	with	ADP
inlawrev-20658	1046	149	the	the	DET
inlawrev-20658	1046	150	law.341	law.341	NOUN
inlawrev-20658	1046	151	but	but	CCONJ
inlawrev-20658	1046	152	based	base	VERB
inlawrev-20658	1046	153	on	on	ADP
inlawrev-20658	1046	154	the	the	DET
inlawrev-20658	1046	155	evidence	evidence	NOUN
inlawrev-20658	1046	156	presented	present	VERB
inlawrev-20658	1046	157	,	,	PUNCT
inlawrev-20658	1046	158	the	the	DET
inlawrev-20658	1046	159	ibtr	ibtr	ADJ
inlawrev-20658	1046	160	did	do	AUX
inlawrev-20658	1046	161	not	not	PART
inlawrev-20658	1046	162	err	err	VERB
inlawrev-20658	1046	163	in	in	ADP
inlawrev-20658	1046	164	determining	determine	VERB
inlawrev-20658	1046	165	the	the	DET
inlawrev-20658	1046	166	racquet	racquet	ADJ
inlawrev-20658	1046	167	club	club	NOUN
inlawrev-20658	1046	168	did	do	AUX
inlawrev-20658	1046	169	not	not	PART
inlawrev-20658	1046	170	establish	establish	VERB
inlawrev-20658	1046	171	a	a	DET
inlawrev-20658	1046	172	prima	prima	NOUN
inlawrev-20658	1046	173	facie	facie	NOUN
inlawrev-20658	1046	174	case.342	case.342	PROPN
inlawrev-20658	1046	175	thereafter	thereafter	ADV
inlawrev-20658	1046	176	,	,	PUNCT
inlawrev-20658	1046	177	the	the	DET
inlawrev-20658	1046	178	indiana	indiana	PROPN
inlawrev-20658	1046	179	tax	tax	PROPN
inlawrev-20658	1046	180	court	court	NOUN
inlawrev-20658	1046	181	stated	state	VERB
inlawrev-20658	1046	182	that	that	SCONJ
inlawrev-20658	1046	183	the	the	DET
inlawrev-20658	1046	184	racquet	racquet	ADJ
inlawrev-20658	1046	185	club	club	NOUN
inlawrev-20658	1046	186	failed	fail	VERB
inlawrev-20658	1046	187	to	to	PART
inlawrev-20658	1046	188	establish	establish	VERB
inlawrev-20658	1046	189	a	a	DET
inlawrev-20658	1046	190	prima	prima	NOUN
inlawrev-20658	1046	191	facie	facie	NOUN
inlawrev-20658	1046	192	case	case	NOUN
inlawrev-20658	1046	193	that	that	SCONJ
inlawrev-20658	1046	194	the	the	DET
inlawrev-20658	1046	195	parcels	parcel	NOUN
inlawrev-20658	1046	196	were	be	AUX
inlawrev-20658	1046	197	overvalued	overvalue	VERB
inlawrev-20658	1046	198	or	or	CCONJ
inlawrev-20658	1046	199	that	that	SCONJ
inlawrev-20658	1046	200	the	the	DET
inlawrev-20658	1046	201	land	land	NOUN
inlawrev-20658	1046	202	assessments	assessment	NOUN
inlawrev-20658	1046	203	were	be	AUX
inlawrev-20658	1046	204	not	not	PART
inlawrev-20658	1046	205	“	"	PUNCT
inlawrev-20658	1046	206	uniform	uniform	ADJ
inlawrev-20658	1046	207	and	and	CCONJ
inlawrev-20658	1046	208	equal	equal	ADJ
inlawrev-20658	1046	209	.	.	PUNCT
inlawrev-20658	1046	210	”343	”343	PUNCT
inlawrev-20658	1046	211	simply	simply	ADV
inlawrev-20658	1046	212	looking	look	VERB
inlawrev-20658	1046	213	to	to	ADP
inlawrev-20658	1046	214	other	other	ADJ
inlawrev-20658	1046	215	assessments	assessment	NOUN
inlawrev-20658	1046	216	that	that	PRON
inlawrev-20658	1046	217	were	be	AUX
inlawrev-20658	1046	218	subject	subject	ADJ
inlawrev-20658	1046	219	to	to	ADP
inlawrev-20658	1046	220	different	different	ADJ
inlawrev-20658	1046	221	land	land	NOUN
inlawrev-20658	1046	222	conditions	condition	NOUN
inlawrev-20658	1046	223	did	do	AUX
inlawrev-20658	1046	224	not	not	PART
inlawrev-20658	1046	225	,	,	PUNCT
inlawrev-20658	1046	226	on	on	ADP
inlawrev-20658	1046	227	its	its	PRON
inlawrev-20658	1046	228	face	face	NOUN
inlawrev-20658	1046	229	,	,	PUNCT
inlawrev-20658	1046	230	demonstrate	demonstrate	VERB
inlawrev-20658	1046	231	that	that	SCONJ
inlawrev-20658	1046	232	the	the	DET
inlawrev-20658	1046	233	racquet	racquet	NOUN
inlawrev-20658	1046	234	330	330	NUM
inlawrev-20658	1046	235	.	.	PUNCT
inlawrev-20658	1047	1	i	i	PRON
inlawrev-20658	1047	2	d.	d.	PROPN
inlawrev-20658	1047	3	331	331	NUM
inlawrev-20658	1047	4	.	.	PUNCT
inlawrev-20658	1048	1	i	i	PRON
inlawrev-20658	1048	2	d.	d.	PROPN
inlawrev-20658	1048	3	332	332	NUM
inlawrev-20658	1048	4	.	.	PUNCT
inlawrev-20658	1049	1	i	i	PRON
inlawrev-20658	1049	2	d.	d.	PROPN
inlawrev-20658	1049	3	333	333	NUM
inlawrev-20658	1049	4	.	.	PUNCT
inlawrev-20658	1050	1	see	see	VERB
inlawrev-20658	1050	2	2002	2002	NUM
inlawrev-20658	1050	3	real	real	ADJ
inlawrev-20658	1050	4	property	property	NOUN
inlawrev-20658	1050	5	assessment	assessment	NOUN
inlawrev-20658	1050	6	manual	manual	NOUN
inlawrev-20658	1050	7	(	(	PUNCT
inlawrev-20658	1050	8	2004	2004	NUM
inlawrev-20658	1050	9	reprint	reprint	NOUN
inlawrev-20658	1050	10	)	)	PUNCT
inlawrev-20658	1050	11	.	.	PUNCT
inlawrev-20658	1051	1	334	334	NUM
inlawrev-20658	1051	2	.	.	PUNCT
inlawrev-20658	1052	1	howard	howard	PROPN
inlawrev-20658	1052	2	cnty	cnty	PROPN
inlawrev-20658	1052	3	.	.	PROPN
inlawrev-20658	1053	1	,	,	PUNCT
inlawrev-20658	1053	2	14	14	NUM
inlawrev-20658	1053	3	n.e.3d	n.e.3d	NUM
inlawrev-20658	1053	4	at	at	ADP
inlawrev-20658	1053	5	899	899	NUM
inlawrev-20658	1053	6	.	.	PUNCT
inlawrev-20658	1053	7	335	335	NUM
inlawrev-20658	1053	8	.	.	PUNCT
inlawrev-20658	1054	1	15	15	NUM
inlawrev-20658	1054	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	1054	3	150	150	NUM
inlawrev-20658	1054	4	(	(	PUNCT
inlawrev-20658	1054	5	ind	ind	NOUN
inlawrev-20658	1054	6	.	.	PUNCT
inlawrev-20658	1055	1	tax	tax	PROPN
inlawrev-20658	1055	2	ct	ct	PROPN
inlawrev-20658	1055	3	.	.	PROPN
inlawrev-20658	1055	4	2014	2014	NUM
inlawrev-20658	1055	5	)	)	PUNCT
inlawrev-20658	1055	6	.	.	PUNCT
inlawrev-20658	1056	1	336	336	NUM
inlawrev-20658	1056	2	.	.	PUNCT
inlawrev-20658	1057	1	i	i	PRON
inlawrev-20658	1057	2	d.	d.	PROPN
inlawrev-20658	1057	3	337	337	NUM
inlawrev-20658	1057	4	.	.	PUNCT
inlawrev-20658	1058	1	i	i	PRON
inlawrev-20658	1058	2	d.	d.	PROPN
inlawrev-20658	1058	3	338	338	NUM
inlawrev-20658	1058	4	.	.	PUNCT
inlawrev-20658	1059	1	i	i	PRON
inlawrev-20658	1059	2	d.	d.	PROPN
inlawrev-20658	1059	3	339	339	NUM
inlawrev-20658	1059	4	.	.	PUNCT
inlawrev-20658	1060	1	i	i	PRON
inlawrev-20658	1060	2	d.	d.	PROPN
inlawrev-20658	1060	3	at	at	ADP
inlawrev-20658	1060	4	152	152	NUM
inlawrev-20658	1060	5	.	.	PUNCT
inlawrev-20658	1060	6	340	340	NUM
inlawrev-20658	1060	7	.	.	PUNCT
inlawrev-20658	1061	1	i	i	PRON
inlawrev-20658	1061	2	d.	d.	PROPN
inlawrev-20658	1061	3	341	341	NUM
inlawrev-20658	1061	4	.	.	PUNCT
inlawrev-20658	1062	1	i	i	PRON
inlawrev-20658	1062	2	d.	d.	PROPN
inlawrev-20658	1062	3	at	at	ADP
inlawrev-20658	1062	4	153	153	NUM
inlawrev-20658	1062	5	-	-	SYM
inlawrev-20658	1062	6	56	56	NUM
inlawrev-20658	1062	7	.	.	NOUN
inlawrev-20658	1062	8	342	342	NUM
inlawrev-20658	1062	9	.	.	PUNCT
inlawrev-20658	1063	1	i	i	PRON
inlawrev-20658	1063	2	d.	d.	PROPN
inlawrev-20658	1063	3	343	343	NUM
inlawrev-20658	1063	4	.	.	PUNCT
inlawrev-20658	1064	1	i	i	PRON
inlawrev-20658	1064	2	d.	d.	PROPN
inlawrev-20658	1064	3	2015	2015	NUM
inlawrev-20658	1064	4	]	]	PUNCT
inlawrev-20658	1065	1	taxation	taxation	NOUN
inlawrev-20658	1065	2	1487	1487	NUM
inlawrev-20658	1065	3	club	club	NOUN
inlawrev-20658	1065	4	’s	’s	PART
inlawrev-20658	1065	5	land	land	NOUN
inlawrev-20658	1065	6	assessments	assessment	NOUN
inlawrev-20658	1065	7	were	be	AUX
inlawrev-20658	1065	8	incorrect	incorrect	ADJ
inlawrev-20658	1065	9	.	.	PUNCT
inlawrev-20658	1066	1	the	the	DET
inlawrev-20658	1066	2	racquet	racquet	NOUN
inlawrev-20658	1066	3	c1ub	c1ub	NOUN
inlawrev-20658	1066	4	did	do	AUX
inlawrev-20658	1066	5	not	not	PART
inlawrev-20658	1066	6	quantify	quantify	VERB
inlawrev-20658	1066	7	the	the	DET
inlawrev-20658	1066	8	negative	negative	ADJ
inlawrev-20658	1066	9	impact	impact	NOUN
inlawrev-20658	1066	10	of	of	ADP
inlawrev-20658	1066	11	an	an	DET
inlawrev-20658	1066	12	inconsistent	inconsistent	ADJ
inlawrev-20658	1066	13	use.344	use.344	NOUN
inlawrev-20658	1066	14	moreover	moreover	ADV
inlawrev-20658	1066	15	,	,	PUNCT
inlawrev-20658	1066	16	with	with	ADP
inlawrev-20658	1066	17	respect	respect	NOUN
inlawrev-20658	1066	18	to	to	ADP
inlawrev-20658	1066	19	the	the	DET
inlawrev-20658	1066	20	value	value	NOUN
inlawrev-20658	1066	21	of	of	ADP
inlawrev-20658	1066	22	its	its	PRON
inlawrev-20658	1066	23	land	land	NOUN
inlawrev-20658	1066	24	and	and	CCONJ
inlawrev-20658	1066	25	by	by	ADP
inlawrev-20658	1066	26	asserting	assert	VERB
inlawrev-20658	1066	27	assessments	assessment	NOUN
inlawrev-20658	1066	28	were	be	AUX
inlawrev-20658	1066	29	not	not	PART
inlawrev-20658	1066	30	uniform	uniform	ADJ
inlawrev-20658	1066	31	and	and	CCONJ
inlawrev-20658	1066	32	equal	equal	ADJ
inlawrev-20658	1066	33	simply	simply	ADV
inlawrev-20658	1066	34	because	because	SCONJ
inlawrev-20658	1066	35	the	the	DET
inlawrev-20658	1066	36	land	land	NOUN
inlawrev-20658	1066	37	at	at	ADP
inlawrev-20658	1066	38	three	three	NUM
inlawrev-20658	1066	39	other	other	ADJ
inlawrev-20658	1066	40	tennis	tennis	NOUN
inlawrev-20658	1066	41	clubs	club	NOUN
inlawrev-20658	1066	42	,	,	PUNCT
inlawrev-20658	1066	43	none	none	NOUN
inlawrev-20658	1066	44	of	of	ADP
inlawrev-20658	1066	45	which	which	PRON
inlawrev-20658	1066	46	were	be	AUX
inlawrev-20658	1066	47	even	even	ADV
inlawrev-20658	1066	48	in	in	ADP
inlawrev-20658	1066	49	the	the	DET
inlawrev-20658	1066	50	same	same	ADJ
inlawrev-20658	1066	51	township,345	township,345	NUM
inlawrev-20658	1066	52	were	be	AUX
inlawrev-20658	1066	53	assessed	assess	VERB
inlawrev-20658	1066	54	at	at	ADP
inlawrev-20658	1066	55	different	different	ADJ
inlawrev-20658	1066	56	values	value	NOUN
inlawrev-20658	1066	57	—	—	PUNCT
inlawrev-20658	1066	58	none	none	NOUN
inlawrev-20658	1066	59	of	of	ADP
inlawrev-20658	1066	60	which	which	PRON
inlawrev-20658	1066	61	were	be	AUX
inlawrev-20658	1066	62	in	in	ADP
inlawrev-20658	1066	63	the	the	DET
inlawrev-20658	1066	64	same	same	ADJ
inlawrev-20658	1066	65	township	township	NOUN
inlawrev-20658	1066	66	as	as	SCONJ
inlawrev-20658	1066	67	the	the	DET
inlawrev-20658	1066	68	racquet	racquet	ADJ
inlawrev-20658	1066	69	club	club	NOUN
inlawrev-20658	1066	70	was	be	AUX
inlawrev-20658	1066	71	located	locate	VERB
inlawrev-20658	1066	72	—	—	PUNCT
inlawrev-20658	1066	73	was	be	AUX
inlawrev-20658	1066	74	not	not	PART
inlawrev-20658	1066	75	sufficient	sufficient	ADJ
inlawrev-20658	1066	76	to	to	PART
inlawrev-20658	1066	77	show	show	VERB
inlawrev-20658	1066	78	a	a	DET
inlawrev-20658	1066	79	lack	lack	NOUN
inlawrev-20658	1066	80	of	of	ADP
inlawrev-20658	1066	81	uniformity	uniformity	NOUN
inlawrev-20658	1066	82	and	and	CCONJ
inlawrev-20658	1066	83	equality	equality	NOUN
inlawrev-20658	1066	84	,	,	PUNCT
inlawrev-20658	1066	85	and	and	CCONJ
inlawrev-20658	1066	86	thus	thus	ADV
inlawrev-20658	1066	87	unpersuasive.346	unpersuasive.346	ADJ
inlawrev-20658	1066	88	indeed	indeed	ADV
inlawrev-20658	1066	89	,	,	PUNCT
inlawrev-20658	1066	90	the	the	DET
inlawrev-20658	1066	91	racquet	racquet	ADJ
inlawrev-20658	1066	92	club	club	NOUN
inlawrev-20658	1066	93	needed	need	VERB
inlawrev-20658	1066	94	to	to	PART
inlawrev-20658	1066	95	provide	provide	VERB
inlawrev-20658	1066	96	some	some	DET
inlawrev-20658	1066	97	sort	sort	NOUN
inlawrev-20658	1066	98	of	of	ADP
inlawrev-20658	1066	99	explanation	explanation	NOUN
inlawrev-20658	1066	100	or	or	CCONJ
inlawrev-20658	1066	101	analysis	analysis	NOUN
inlawrev-20658	1066	102	as	as	ADP
inlawrev-20658	1066	103	to	to	ADP
inlawrev-20658	1066	104	what	what	DET
inlawrev-20658	1066	105	factors	factor	NOUN
inlawrev-20658	1066	106	made	make	VERB
inlawrev-20658	1066	107	the	the	DET
inlawrev-20658	1066	108	value	value	NOUN
inlawrev-20658	1066	109	of	of	ADP
inlawrev-20658	1066	110	the	the	DET
inlawrev-20658	1066	111	land	land	NOUN
inlawrev-20658	1066	112	at	at	ADP
inlawrev-20658	1066	113	those	those	DET
inlawrev-20658	1066	114	properties	property	NOUN
inlawrev-20658	1066	115	comparable	comparable	ADJ
inlawrev-20658	1066	116	to	to	ADP
inlawrev-20658	1066	117	its	its	PRON
inlawrev-20658	1066	118	own.347	own.347	NOUN
inlawrev-20658	1066	119	likewise	likewise	ADV
inlawrev-20658	1066	120	,	,	PUNCT
inlawrev-20658	1066	121	if	if	SCONJ
inlawrev-20658	1066	122	there	there	PRON
inlawrev-20658	1066	123	were	be	VERB
inlawrev-20658	1066	124	any	any	DET
inlawrev-20658	1066	125	distinguishing	distinguish	VERB
inlawrev-20658	1066	126	characteristics	characteristic	NOUN
inlawrev-20658	1066	127	that	that	PRON
inlawrev-20658	1066	128	would	would	AUX
inlawrev-20658	1066	129	affect	affect	VERB
inlawrev-20658	1066	130	the	the	DET
inlawrev-20658	1066	131	land	land	NOUN
inlawrev-20658	1066	132	values	value	NOUN
inlawrev-20658	1066	133	,	,	PUNCT
inlawrev-20658	1066	134	the	the	DET
inlawrev-20658	1066	135	racquet	racquet	ADJ
inlawrev-20658	1066	136	club	club	NOUN
inlawrev-20658	1066	137	needed	need	VERB
inlawrev-20658	1066	138	to	to	PART
inlawrev-20658	1066	139	account	account	VERB
inlawrev-20658	1066	140	for	for	ADP
inlawrev-20658	1066	141	those	those	DET
inlawrev-20658	1066	142	characteristics	characteristic	NOUN
inlawrev-20658	1066	143	by	by	ADP
inlawrev-20658	1066	144	making	make	VERB
inlawrev-20658	1066	145	adjustments	adjustment	NOUN
inlawrev-20658	1066	146	and	and	CCONJ
inlawrev-20658	1066	147	statements	statement	NOUN
inlawrev-20658	1066	148	that	that	SCONJ
inlawrev-20658	1066	149	such	such	ADJ
inlawrev-20658	1066	150	properties	property	NOUN
inlawrev-20658	1066	151	“	"	PUNCT
inlawrev-20658	1066	152	are	be	AUX
inlawrev-20658	1066	153	similar	similar	ADJ
inlawrev-20658	1066	154	.	.	PUNCT
inlawrev-20658	1067	1	”348	”348	PROPN
inlawrev-20658	1068	1	however	however	ADV
inlawrev-20658	1068	2	,	,	PUNCT
inlawrev-20658	1068	3	the	the	DET
inlawrev-20658	1068	4	ibtr	ibtr	ADJ
inlawrev-20658	1068	5	did	do	AUX
inlawrev-20658	1068	6	err	err	NOUN
inlawrev-20658	1068	7	in	in	ADP
inlawrev-20658	1068	8	denying	deny	VERB
inlawrev-20658	1068	9	relief	relief	NOUN
inlawrev-20658	1068	10	insofar	insofar	ADV
inlawrev-20658	1068	11	there	there	PRON
inlawrev-20658	1068	12	was	be	VERB
inlawrev-20658	1068	13	a	a	DET
inlawrev-20658	1068	14	copy	copy	NOUN
inlawrev-20658	1068	15	of	of	ADP
inlawrev-20658	1068	16	this	this	DET
inlawrev-20658	1068	17	parcel	parcel	NOUN
inlawrev-20658	1068	18	’s	’s	PART
inlawrev-20658	1068	19	record	record	NOUN
inlawrev-20658	1068	20	card	card	NOUN
inlawrev-20658	1068	21	that	that	PRON
inlawrev-20658	1068	22	displayed	display	VERB
inlawrev-20658	1068	23	an	an	DET
inlawrev-20658	1068	24	error.349	error.349	NOUN
inlawrev-20658	1068	25	accordingly	accordingly	ADV
inlawrev-20658	1068	26	,	,	PUNCT
inlawrev-20658	1068	27	the	the	DET
inlawrev-20658	1068	28	indiana	indiana	PROPN
inlawrev-20658	1068	29	tax	tax	PROPN
inlawrev-20658	1068	30	court	court	NOUN
inlawrev-20658	1068	31	remanded	remand	VERB
inlawrev-20658	1068	32	this	this	DET
inlawrev-20658	1068	33	issue	issue	NOUN
inlawrev-20658	1068	34	to	to	ADP
inlawrev-20658	1068	35	the	the	DET
inlawrev-20658	1068	36	ibtr	ibtr	ADJ
inlawrev-20658	1068	37	so	so	SCONJ
inlawrev-20658	1068	38	that	that	SCONJ
inlawrev-20658	1068	39	the	the	DET
inlawrev-20658	1068	40	ibtr	ibtr	NOUN
inlawrev-20658	1068	41	could	could	AUX
inlawrev-20658	1068	42	instruct	instruct	VERB
inlawrev-20658	1068	43	the	the	DET
inlawrev-20658	1068	44	assessor	assessor	NOUN
inlawrev-20658	1068	45	to	to	PART
inlawrev-20658	1068	46	correct	correct	VERB
inlawrev-20658	1068	47	the	the	DET
inlawrev-20658	1068	48	record	record	NOUN
inlawrev-20658	1068	49	card	card	NOUN
inlawrev-20658	1068	50	so	so	SCONJ
inlawrev-20658	1068	51	that	that	SCONJ
inlawrev-20658	1068	52	the	the	DET
inlawrev-20658	1068	53	parcel	parcel	NOUN
inlawrev-20658	1068	54	’s	’s	PART
inlawrev-20658	1068	55	square	square	ADJ
inlawrev-20658	1068	56	footage	footage	NOUN
inlawrev-20658	1068	57	and	and	CCONJ
inlawrev-20658	1068	58	acreage	acreage	NOUN
inlawrev-20658	1068	59	are	be	AUX
inlawrev-20658	1068	60	consistent.350	consistent.350	PROPN
inlawrev-20658	1068	61	12	12	NUM
inlawrev-20658	1068	62	.	.	PUNCT
inlawrev-20658	1069	1	housing	housing	NOUN
inlawrev-20658	1069	2	partnerships	partnership	NOUN
inlawrev-20658	1069	3	v.	v.	ADP
inlawrev-20658	1069	4	owens.351	owens.351	NOUN
inlawrev-20658	1069	5	—	—	PUNCT
inlawrev-20658	1069	6	on	on	ADP
inlawrev-20658	1069	7	june	june	PROPN
inlawrev-20658	1069	8	4	4	NUM
inlawrev-20658	1069	9	,	,	PUNCT
inlawrev-20658	1069	10	2014	2014	NUM
inlawrev-20658	1069	11	,	,	PUNCT
inlawrev-20658	1069	12	the	the	DET
inlawrev-20658	1069	13	indiana	indiana	PROPN
inlawrev-20658	1069	14	tax	tax	PROPN
inlawrev-20658	1069	15	court	court	NOUN
inlawrev-20658	1069	16	issued	issue	VERB
inlawrev-20658	1069	17	an	an	DET
inlawrev-20658	1069	18	opinion	opinion	NOUN
inlawrev-20658	1069	19	in	in	ADP
inlawrev-20658	1069	20	housing	housing	NOUN
inlawrev-20658	1069	21	partnerships	partnership	NOUN
inlawrev-20658	1069	22	,	,	PUNCT
inlawrev-20658	1069	23	inc	inc	PROPN
inlawrev-20658	1069	24	.	.	PROPN
inlawrev-20658	1070	1	v.	v.	PROPN
inlawrev-20658	1070	2	tom	tom	PROPN
inlawrev-20658	1070	3	owens	owens	PROPN
inlawrev-20658	1070	4	,	,	PUNCT
inlawrev-20658	1070	5	bartholomew	bartholomew	PROPN
inlawrev-20658	1070	6	county	county	PROPN
inlawrev-20658	1070	7	assessor	assessor	NOUN
inlawrev-20658	1070	8	,	,	PUNCT
inlawrev-20658	1071	1	holding	hold	VERB
inlawrev-20658	1071	2	that	that	SCONJ
inlawrev-20658	1071	3	housing	housing	NOUN
inlawrev-20658	1071	4	partnerships	partnership	NOUN
inlawrev-20658	1071	5	failed	fail	VERB
inlawrev-20658	1071	6	to	to	PART
inlawrev-20658	1071	7	show	show	VERB
inlawrev-20658	1071	8	that	that	SCONJ
inlawrev-20658	1071	9	its	its	PRON
inlawrev-20658	1071	10	rental	rental	ADJ
inlawrev-20658	1071	11	properties	property	NOUN
inlawrev-20658	1071	12	qualified	qualify	VERB
inlawrev-20658	1071	13	for	for	ADP
inlawrev-20658	1071	14	the	the	DET
inlawrev-20658	1071	15	charitable	charitable	ADJ
inlawrev-20658	1071	16	purposes	purpose	NOUN
inlawrev-20658	1071	17	exemption.352	exemption.352	ADP
inlawrev-20658	1071	18	housing	housing	NOUN
inlawrev-20658	1071	19	partnerships	partnership	NOUN
inlawrev-20658	1071	20	requested	request	VERB
inlawrev-20658	1071	21	the	the	DET
inlawrev-20658	1071	22	indiana	indiana	PROPN
inlawrev-20658	1071	23	tax	tax	PROPN
inlawrev-20658	1071	24	court	court	NOUN
inlawrev-20658	1071	25	to	to	PART
inlawrev-20658	1071	26	reverse	reverse	VERB
inlawrev-20658	1071	27	that	that	DET
inlawrev-20658	1071	28	decision.353	decision.353	PROPN
inlawrev-20658	1071	29	however	however	ADV
inlawrev-20658	1071	30	,	,	PUNCT
inlawrev-20658	1071	31	the	the	DET
inlawrev-20658	1071	32	indiana	indiana	PROPN
inlawrev-20658	1071	33	tax	tax	PROPN
inlawrev-20658	1071	34	court	court	NOUN
inlawrev-20658	1071	35	denied	deny	VERB
inlawrev-20658	1071	36	the	the	DET
inlawrev-20658	1071	37	request.354	request.354	PROPN
inlawrev-20658	1071	38	in	in	ADP
inlawrev-20658	1071	39	the	the	DET
inlawrev-20658	1071	40	petition	petition	NOUN
inlawrev-20658	1071	41	for	for	ADP
inlawrev-20658	1071	42	rehearing	rehearing	NOUN
inlawrev-20658	1071	43	,	,	PUNCT
inlawrev-20658	1071	44	housing	housing	NOUN
inlawrev-20658	1071	45	partnerships	partnership	NOUN
inlawrev-20658	1071	46	acknowledged	acknowledge	VERB
inlawrev-20658	1071	47	that	that	SCONJ
inlawrev-20658	1071	48	eligibility	eligibility	NOUN
inlawrev-20658	1071	49	for	for	ADP
inlawrev-20658	1071	50	the	the	DET
inlawrev-20658	1071	51	charitable	charitable	ADJ
inlawrev-20658	1071	52	purposes	purpose	NOUN
inlawrev-20658	1071	53	exemption	exemption	NOUN
inlawrev-20658	1071	54	requires	require	VERB
inlawrev-20658	1071	55	a	a	DET
inlawrev-20658	1071	56	showing	showing	NOUN
inlawrev-20658	1071	57	that	that	SCONJ
inlawrev-20658	1071	58	through	through	ADP
inlawrev-20658	1071	59	indiana	indiana	PROPN
inlawrev-20658	1071	60	constitution	constitution	PROPN
inlawrev-20658	1071	61	article	article	PROPN
inlawrev-20658	1071	62	.	.	PUNCT
inlawrev-20658	1072	1	10	10	NUM
inlawrev-20658	1072	2	,	,	PUNCT
inlawrev-20658	1072	3	section	section	NOUN
inlawrev-20658	1072	4	1	1	NUM
inlawrev-20658	1072	5	,	,	PUNCT
inlawrev-20658	1072	6	housing	housing	NOUN
inlawrev-20658	1072	7	partnerships	partnership	NOUN
inlawrev-20658	1072	8	owned	own	VERB
inlawrev-20658	1072	9	,	,	PUNCT
inlawrev-20658	1072	10	occupied	occupy	VERB
inlawrev-20658	1072	11	,	,	PUNCT
inlawrev-20658	1072	12	and	and	CCONJ
inlawrev-20658	1072	13	used	use	VERB
inlawrev-20658	1072	14	its	its	PRON
inlawrev-20658	1072	15	property	property	NOUN
inlawrev-20658	1072	16	for	for	ADP
inlawrev-20658	1072	17	purposes	purpose	NOUN
inlawrev-20658	1072	18	that	that	PRON
inlawrev-20658	1072	19	relieve	relieve	VERB
inlawrev-20658	1072	20	human	human	ADJ
inlawrev-20658	1072	21	want	want	NOUN
inlawrev-20658	1072	22	by	by	ADP
inlawrev-20658	1072	23	acts	act	NOUN
inlawrev-20658	1072	24	which	which	PRON
inlawrev-20658	1072	25	differ	differ	VERB
inlawrev-20658	1072	26	from	from	ADP
inlawrev-20658	1072	27	the	the	DET
inlawrev-20658	1072	28	everyday	everyday	ADJ
inlawrev-20658	1072	29	activities	activity	NOUN
inlawrev-20658	1072	30	of	of	ADP
inlawrev-20658	1072	31	man	man	NOUN
inlawrev-20658	1072	32	and	and	CCONJ
inlawrev-20658	1072	33	show	show	VERB
inlawrev-20658	1072	34	that	that	SCONJ
inlawrev-20658	1072	35	its	its	PRON
inlawrev-20658	1072	36	activities	activity	NOUN
inlawrev-20658	1072	37	benefit	benefit	VERB
inlawrev-20658	1072	38	the	the	DET
inlawrev-20658	1072	39	public	public	NOUN
inlawrev-20658	1072	40	sufficiently	sufficiently	ADV
inlawrev-20658	1072	41	to	to	PART
inlawrev-20658	1072	42	justify	justify	VERB
inlawrev-20658	1072	43	the	the	DET
inlawrev-20658	1072	44	loss	loss	NOUN
inlawrev-20658	1072	45	of	of	ADP
inlawrev-20658	1072	46	tax	tax	NOUN
inlawrev-20658	1072	47	revenue.355	revenue.355	VERB
inlawrev-20658	1072	48	however	however	ADV
inlawrev-20658	1072	49	,	,	PUNCT
inlawrev-20658	1072	50	housing	housing	NOUN
inlawrev-20658	1072	51	partnerships	partnership	NOUN
inlawrev-20658	1072	52	asked	ask	VERB
inlawrev-20658	1072	53	for	for	ADP
inlawrev-20658	1072	54	a	a	DET
inlawrev-20658	1072	55	reversal	reversal	NOUN
inlawrev-20658	1072	56	,	,	PUNCT
inlawrev-20658	1072	57	claiming	claim	VERB
inlawrev-20658	1072	58	the	the	DET
inlawrev-20658	1072	59	indiana	indiana	PROPN
inlawrev-20658	1072	60	tax	tax	PROPN
inlawrev-20658	1072	61	court	court	NOUN
inlawrev-20658	1072	62	had	have	AUX
inlawrev-20658	1072	63	not	not	PART
inlawrev-20658	1072	64	only	only	ADV
inlawrev-20658	1072	65	failed	fail	VERB
inlawrev-20658	1072	66	to	to	PART
inlawrev-20658	1072	67	recognize	recognize	VERB
inlawrev-20658	1072	68	the	the	DET
inlawrev-20658	1072	69	substantial	substantial	ADJ
inlawrev-20658	1072	70	evidence	evidence	NOUN
inlawrev-20658	1072	71	that	that	PRON
inlawrev-20658	1072	72	demonstrated	demonstrate	VERB
inlawrev-20658	1072	73	its	its	PRON
inlawrev-20658	1072	74	activities	activity	NOUN
inlawrev-20658	1072	75	relieve	relieve	VERB
inlawrev-20658	1072	76	the	the	DET
inlawrev-20658	1072	77	government	government	NOUN
inlawrev-20658	1072	78	of	of	ADP
inlawrev-20658	1072	79	a	a	DET
inlawrev-20658	1072	80	burden	burden	NOUN
inlawrev-20658	1072	81	that	that	PRON
inlawrev-20658	1072	82	the	the	DET
inlawrev-20658	1072	83	government	government	NOUN
inlawrev-20658	1072	84	would	would	AUX
inlawrev-20658	1072	85	otherwise	otherwise	ADV
inlawrev-20658	1072	86	bear	bear	VERB
inlawrev-20658	1072	87	,	,	PUNCT
inlawrev-20658	1072	88	but	but	CCONJ
inlawrev-20658	1072	89	also	also	ADV
inlawrev-20658	1072	90	that	that	SCONJ
inlawrev-20658	1072	91	the	the	DET
inlawrev-20658	1072	92	indiana	indiana	PROPN
inlawrev-20658	1072	93	tax	tax	PROPN
inlawrev-20658	1072	94	court	court	NOUN
inlawrev-20658	1072	95	misconstrued	misconstrue	VERB
inlawrev-20658	1072	96	the	the	DET
inlawrev-20658	1072	97	holding	holding	NOUN
inlawrev-20658	1072	98	in	in	ADP
inlawrev-20658	1072	99	344	344	NUM
inlawrev-20658	1072	100	.	.	PUNCT
inlawrev-20658	1073	1	i	i	PRON
inlawrev-20658	1073	2	d.	d.	PROPN
inlawrev-20658	1073	3	345	345	NUM
inlawrev-20658	1073	4	.	.	PUNCT
inlawrev-20658	1074	1	i	i	PRON
inlawrev-20658	1074	2	d.	d.	PROPN
inlawrev-20658	1074	3	346	346	NUM
inlawrev-20658	1074	4	.	.	PUNCT
inlawrev-20658	1075	1	i	i	PRON
inlawrev-20658	1075	2	d.	d.	PROPN
inlawrev-20658	1075	3	347	347	NUM
inlawrev-20658	1075	4	.	.	PUNCT
inlawrev-20658	1076	1	i	i	PRON
inlawrev-20658	1076	2	d.	d.	PROPN
inlawrev-20658	1076	3	348	348	NUM
inlawrev-20658	1076	4	.	.	PUNCT
inlawrev-20658	1077	1	i	i	PRON
inlawrev-20658	1077	2	d.	d.	PROPN
inlawrev-20658	1077	3	349	349	NUM
inlawrev-20658	1077	4	.	.	PUNCT
inlawrev-20658	1078	1	i	i	PRON
inlawrev-20658	1078	2	d.	d.	PROPN
inlawrev-20658	1078	3	350	350	NUM
inlawrev-20658	1078	4	.	.	PUNCT
inlawrev-20658	1079	1	i	i	PRON
inlawrev-20658	1079	2	d.	d.	PROPN
inlawrev-20658	1079	3	351	351	NUM
inlawrev-20658	1079	4	.	.	PROPN
inlawrev-20658	1079	5	17	17	NUM
inlawrev-20658	1079	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1079	7	403	403	NUM
inlawrev-20658	1079	8	(	(	PUNCT
inlawrev-20658	1079	9	ind	ind	NOUN
inlawrev-20658	1079	10	.	.	PUNCT
inlawrev-20658	1080	1	tax	tax	PROPN
inlawrev-20658	1080	2	ct	ct	PROPN
inlawrev-20658	1080	3	.	.	PROPN
inlawrev-20658	1080	4	2014	2014	NUM
inlawrev-20658	1080	5	)	)	PUNCT
inlawrev-20658	1080	6	.	.	PUNCT
inlawrev-20658	1081	1	352	352	NUM
inlawrev-20658	1081	2	.	.	PUNCT
inlawrev-20658	1082	1	i	i	PRON
inlawrev-20658	1082	2	d.	d.	PROPN
inlawrev-20658	1082	3	at	at	ADP
inlawrev-20658	1082	4	404	404	NUM
inlawrev-20658	1082	5	.	.	PUNCT
inlawrev-20658	1083	1	353	353	NUM
inlawrev-20658	1083	2	.	.	PUNCT
inlawrev-20658	1084	1	i	i	PRON
inlawrev-20658	1084	2	d.	d.	PROPN
inlawrev-20658	1084	3	354	354	NUM
inlawrev-20658	1084	4	.	.	PUNCT
inlawrev-20658	1085	1	i	i	PRON
inlawrev-20658	1085	2	d.	d.	PROPN
inlawrev-20658	1085	3	355	355	NUM
inlawrev-20658	1085	4	.	.	PUNCT
inlawrev-20658	1086	1	i	i	PRON
inlawrev-20658	1086	2	d.	d.	PROPN
inlawrev-20658	1086	3	1488	1488	NUM
inlawrev-20658	1086	4	indiana	indiana	PROPN
inlawrev-20658	1086	5	law	law	PROPN
inlawrev-20658	1086	6	review	review	NOUN
inlawrev-20658	1087	1	[	[	X
inlawrev-20658	1087	2	vol	vol	NOUN
inlawrev-20658	1087	3	.	.	PUNCT
inlawrev-20658	1088	1	48:1455	48:1455	NUM
inlawrev-20658	1088	2	jamestown	jamestown	PROPN
inlawrev-20658	1088	3	homes	home	NOUN
inlawrev-20658	1088	4	of	of	ADP
inlawrev-20658	1088	5	mishawaka.356	mishawaka.356	NOUN
inlawrev-20658	1088	6	because	because	SCONJ
inlawrev-20658	1088	7	housing	housing	NOUN
inlawrev-20658	1088	8	partnerships	partnership	NOUN
inlawrev-20658	1088	9	advanced	advance	VERB
inlawrev-20658	1088	10	the	the	DET
inlawrev-20658	1088	11	same	same	ADJ
inlawrev-20658	1088	12	rationale	rationale	NOUN
inlawrev-20658	1088	13	as	as	ADP
inlawrev-20658	1088	14	grounds	ground	NOUN
inlawrev-20658	1088	15	to	to	PART
inlawrev-20658	1088	16	reverse	reverse	VERB
inlawrev-20658	1088	17	the	the	DET
inlawrev-20658	1088	18	ibtr	ibtr	NOUN
inlawrev-20658	1088	19	’s	’s	PART
inlawrev-20658	1088	20	final	final	ADJ
inlawrev-20658	1088	21	determination	determination	NOUN
inlawrev-20658	1088	22	,	,	PUNCT
inlawrev-20658	1088	23	the	the	DET
inlawrev-20658	1088	24	indiana	indiana	PROPN
inlawrev-20658	1088	25	tax	tax	PROPN
inlawrev-20658	1088	26	court	court	NOUN
inlawrev-20658	1088	27	clarified	clarify	VERB
inlawrev-20658	1088	28	why	why	SCONJ
inlawrev-20658	1088	29	housing	housing	NOUN
inlawrev-20658	1088	30	partnerships	partnership	NOUN
inlawrev-20658	1088	31	did	do	AUX
inlawrev-20658	1088	32	not	not	PART
inlawrev-20658	1088	33	merit	merit	VERB
inlawrev-20658	1088	34	the	the	DET
inlawrev-20658	1088	35	exemption.357	exemption.357	NOUN
inlawrev-20658	1088	36	the	the	DET
inlawrev-20658	1088	37	provision	provision	NOUN
inlawrev-20658	1088	38	of	of	ADP
inlawrev-20658	1088	39	lowincome	lowincome	NOUN
inlawrev-20658	1088	40	housing	housing	NOUN
inlawrev-20658	1088	41	is	be	AUX
inlawrev-20658	1088	42	not	not	PART
inlawrev-20658	1088	43	per	per	ADP
inlawrev-20658	1088	44	se	se	ADV
inlawrev-20658	1088	45	a	a	DET
inlawrev-20658	1088	46	charitable	charitable	ADJ
inlawrev-20658	1088	47	purpose.358	purpose.358	NOUN
inlawrev-20658	1088	48	good	good	ADJ
inlawrev-20658	1088	49	and	and	CCONJ
inlawrev-20658	1088	50	noble	noble	ADJ
inlawrev-20658	1088	51	deeds	deed	NOUN
inlawrev-20658	1088	52	alone	alone	ADV
inlawrev-20658	1088	53	do	do	AUX
inlawrev-20658	1088	54	not	not	PART
inlawrev-20658	1088	55	satisfy	satisfy	VERB
inlawrev-20658	1088	56	the	the	DET
inlawrev-20658	1088	57	requirements	requirement	NOUN
inlawrev-20658	1088	58	for	for	ADP
inlawrev-20658	1088	59	a	a	DET
inlawrev-20658	1088	60	charitable	charitable	ADJ
inlawrev-20658	1088	61	purposes	purpose	NOUN
inlawrev-20658	1088	62	exemption.359	exemption.359	PRON
inlawrev-20658	1088	63	evidence	evidence	NOUN
inlawrev-20658	1088	64	is	be	AUX
inlawrev-20658	1088	65	still	still	ADV
inlawrev-20658	1088	66	required	require	VERB
inlawrev-20658	1088	67	to	to	PART
inlawrev-20658	1088	68	demonstrate	demonstrate	VERB
inlawrev-20658	1088	69	that	that	SCONJ
inlawrev-20658	1088	70	the	the	DET
inlawrev-20658	1088	71	good	good	ADJ
inlawrev-20658	1088	72	deeds	deed	NOUN
inlawrev-20658	1088	73	relieve	relieve	VERB
inlawrev-20658	1088	74	the	the	DET
inlawrev-20658	1088	75	government	government	NOUN
inlawrev-20658	1088	76	of	of	ADP
inlawrev-20658	1088	77	a	a	DET
inlawrev-20658	1088	78	cost	cost	NOUN
inlawrev-20658	1088	79	that	that	PRON
inlawrev-20658	1088	80	the	the	DET
inlawrev-20658	1088	81	government	government	NOUN
inlawrev-20658	1088	82	would	would	AUX
inlawrev-20658	1088	83	otherwise	otherwise	ADV
inlawrev-20658	1088	84	bear.360	bear.360	VERB
inlawrev-20658	1088	85	while	while	SCONJ
inlawrev-20658	1088	86	housing	housing	NOUN
inlawrev-20658	1088	87	partnerships	partnership	NOUN
inlawrev-20658	1088	88	stated	state	VERB
inlawrev-20658	1088	89	good	good	ADJ
inlawrev-20658	1088	90	works	work	NOUN
inlawrev-20658	1088	91	,	,	PUNCT
inlawrev-20658	1088	92	it	it	PRON
inlawrev-20658	1088	93	made	make	VERB
inlawrev-20658	1088	94	only	only	ADJ
inlawrev-20658	1088	95	conclusory	conclusory	ADJ
inlawrev-20658	1088	96	statements	statement	NOUN
inlawrev-20658	1088	97	about	about	ADP
inlawrev-20658	1088	98	how	how	SCONJ
inlawrev-20658	1088	99	those	those	DET
inlawrev-20658	1088	100	good	good	ADJ
inlawrev-20658	1088	101	works	work	NOUN
inlawrev-20658	1088	102	lessened	lessen	VERB
inlawrev-20658	1088	103	government	government	NOUN
inlawrev-20658	1088	104	’s	’s	PART
inlawrev-20658	1088	105	financial	financial	ADJ
inlawrev-20658	1088	106	burdens.361	burdens.361	NOUN
inlawrev-20658	1088	107	both	both	DET
inlawrev-20658	1088	108	times,362	times,362	PROPN
inlawrev-20658	1088	109	housing	housing	NOUN
inlawrev-20658	1088	110	partnerships	partnership	NOUN
inlawrev-20658	1088	111	used	use	VERB
inlawrev-20658	1088	112	only	only	ADV
inlawrev-20658	1088	113	conclusory	conclusory	ADJ
inlawrev-20658	1088	114	statements	statement	NOUN
inlawrev-20658	1088	115	to	to	PART
inlawrev-20658	1088	116	link	link	VERB
inlawrev-20658	1088	117	the	the	DET
inlawrev-20658	1088	118	evidence	evidence	NOUN
inlawrev-20658	1088	119	of	of	ADP
inlawrev-20658	1088	120	its	its	PRON
inlawrev-20658	1088	121	good	good	ADJ
inlawrev-20658	1088	122	deeds	deed	NOUN
inlawrev-20658	1088	123	to	to	ADP
inlawrev-20658	1088	124	how	how	SCONJ
inlawrev-20658	1088	125	its	its	PRON
inlawrev-20658	1088	126	good	good	ADJ
inlawrev-20658	1088	127	deeds	deed	NOUN
inlawrev-20658	1088	128	lessen	lessen	VERB
inlawrev-20658	1088	129	governmental	governmental	ADJ
inlawrev-20658	1088	130	burdens.363	burdens.363	ADP
inlawrev-20658	1088	131	this	this	PRON
inlawrev-20658	1088	132	is	be	AUX
inlawrev-20658	1088	133	insufficient	insufficient	ADJ
inlawrev-20658	1088	134	to	to	PART
inlawrev-20658	1088	135	show	show	VERB
inlawrev-20658	1088	136	that	that	SCONJ
inlawrev-20658	1088	137	it	it	PRON
inlawrev-20658	1088	138	is	be	AUX
inlawrev-20658	1088	139	entitled	entitle	VERB
inlawrev-20658	1088	140	to	to	ADP
inlawrev-20658	1088	141	a	a	DET
inlawrev-20658	1088	142	charitable	charitable	ADJ
inlawrev-20658	1088	143	purposes	purpose	NOUN
inlawrev-20658	1088	144	exemption	exemption	NOUN
inlawrev-20658	1088	145	.	.	PUNCT
inlawrev-20658	1089	1	accordingly	accordingly	ADV
inlawrev-20658	1089	2	,	,	PUNCT
inlawrev-20658	1089	3	the	the	DET
inlawrev-20658	1089	4	indiana	indiana	PROPN
inlawrev-20658	1089	5	tax	tax	NOUN
inlawrev-20658	1089	6	court	court	NOUN
inlawrev-20658	1089	7	granted	grant	VERB
inlawrev-20658	1089	8	a	a	DET
inlawrev-20658	1089	9	rehearing	rehearing	NOUN
inlawrev-20658	1089	10	for	for	ADP
inlawrev-20658	1089	11	the	the	DET
inlawrev-20658	1089	12	limited	limited	ADJ
inlawrev-20658	1089	13	purpose	purpose	NOUN
inlawrev-20658	1089	14	of	of	ADP
inlawrev-20658	1089	15	providing	provide	VERB
inlawrev-20658	1089	16	the	the	DET
inlawrev-20658	1089	17	above	above	ADJ
inlawrev-20658	1089	18	clarification	clarification	NOUN
inlawrev-20658	1089	19	and	and	CCONJ
inlawrev-20658	1089	20	otherwise	otherwise	ADV
inlawrev-20658	1089	21	denied	deny	VERB
inlawrev-20658	1089	22	housing	housing	NOUN
inlawrev-20658	1089	23	partnerships	partnership	NOUN
inlawrev-20658	1089	24	’	'	PUNCT
inlawrev-20658	1089	25	petition	petition	NOUN
inlawrev-20658	1089	26	for	for	ADP
inlawrev-20658	1089	27	rehearing.364	rehearing.364	ADJ
inlawrev-20658	1089	28	b.	b.	PROPN
inlawrev-20658	1089	29	local	local	ADJ
inlawrev-20658	1089	30	tax	tax	NOUN
inlawrev-20658	1089	31	1	1	X
inlawrev-20658	1089	32	.	.	PUNCT
inlawrev-20658	1089	33	van	van	PROPN
inlawrev-20658	1089	34	buren	buren	PROPN
inlawrev-20658	1089	35	township	township	PROPN
inlawrev-20658	1089	36	v.	v.	PROPN
inlawrev-20658	1089	37	department	department	PROPN
inlawrev-20658	1089	38	of	of	ADP
inlawrev-20658	1089	39	local	local	ADJ
inlawrev-20658	1089	40	government	government	NOUN
inlawrev-20658	1089	41	finance.365	finance.365	NOUN
inlawrev-20658	1089	42	—	—	PUNCT
inlawrev-20658	1089	43	in	in	ADP
inlawrev-20658	1089	44	2010	2010	NUM
inlawrev-20658	1089	45	,	,	PUNCT
inlawrev-20658	1089	46	van	van	PROPN
inlawrev-20658	1089	47	buren	buren	PROPN
inlawrev-20658	1089	48	township	township	PROPN
inlawrev-20658	1089	49	,	,	PUNCT
inlawrev-20658	1089	50	madison	madison	PROPN
inlawrev-20658	1089	51	county	county	PROPN
inlawrev-20658	1089	52	,	,	PUNCT
inlawrev-20658	1089	53	and	and	CCONJ
inlawrev-20658	1089	54	boone	boone	PROPN
inlawrev-20658	1089	55	township	township	PROPN
inlawrev-20658	1089	56	,	,	PUNCT
inlawrev-20658	1089	57	madison	madison	PROPN
inlawrev-20658	1089	58	county	county	PROPN
inlawrev-20658	1089	59	(	(	PUNCT
inlawrev-20658	1089	60	the	the	DET
inlawrev-20658	1089	61	“	"	PUNCT
inlawrev-20658	1089	62	townships	township	NOUN
inlawrev-20658	1089	63	”	"	PUNCT
inlawrev-20658	1089	64	)	)	PUNCT
inlawrev-20658	1089	65	,	,	PUNCT
inlawrev-20658	1089	66	entered	enter	VERB
inlawrev-20658	1089	67	into	into	ADP
inlawrev-20658	1089	68	an	an	DET
inlawrev-20658	1089	69	agreement	agreement	NOUN
inlawrev-20658	1089	70	that	that	PRON
inlawrev-20658	1089	71	created	create	VERB
inlawrev-20658	1089	72	the	the	DET
inlawrev-20658	1089	73	summitville	summitville	NOUN
inlawrev-20658	1089	74	fire	fire	NOUN
inlawrev-20658	1089	75	protection	protection	NOUN
inlawrev-20658	1089	76	territory.366	territory.366	PROPN
inlawrev-20658	1089	77	the	the	DET
inlawrev-20658	1089	78	townships	township	NOUN
inlawrev-20658	1089	79	needed	need	VERB
inlawrev-20658	1089	80	the	the	DET
inlawrev-20658	1089	81	dlgf	dlgf	NOUN
inlawrev-20658	1089	82	’s	’s	PART
inlawrev-20658	1089	83	approval	approval	NOUN
inlawrev-20658	1089	84	,	,	PUNCT
inlawrev-20658	1089	85	to	to	PART
inlawrev-20658	1089	86	fund	fund	VERB
inlawrev-20658	1089	87	the	the	DET
inlawrev-20658	1089	88	venture	venture	NOUN
inlawrev-20658	1089	89	,	,	PUNCT
inlawrev-20658	1089	90	in	in	ADP
inlawrev-20658	1089	91	order	order	NOUN
inlawrev-20658	1089	92	to	to	PART
inlawrev-20658	1089	93	impose	impose	VERB
inlawrev-20658	1089	94	a	a	DET
inlawrev-20658	1089	95	tax	tax	NOUN
inlawrev-20658	1089	96	levy	levy	NOUN
inlawrev-20658	1089	97	within	within	ADP
inlawrev-20658	1089	98	their	their	PRON
inlawrev-20658	1089	99	respective	respective	ADJ
inlawrev-20658	1089	100	jurisdictions.367	jurisdictions.367	PROPN
inlawrev-20658	1089	101	however	however	ADV
inlawrev-20658	1089	102	,	,	PUNCT
inlawrev-20658	1089	103	because	because	SCONJ
inlawrev-20658	1089	104	the	the	DET
inlawrev-20658	1089	105	townships	township	NOUN
inlawrev-20658	1089	106	had	have	AUX
inlawrev-20658	1089	107	not	not	PART
inlawrev-20658	1089	108	given	give	VERB
inlawrev-20658	1089	109	appropriate	appropriate	ADJ
inlawrev-20658	1089	110	notice	notice	NOUN
inlawrev-20658	1089	111	,	,	PUNCT
inlawrev-20658	1089	112	which	which	PRON
inlawrev-20658	1089	113	is	be	AUX
inlawrev-20658	1089	114	required	require	VERB
inlawrev-20658	1089	115	by	by	ADP
inlawrev-20658	1089	116	ind	ind	PROPN
inlawrev-20658	1089	117	.	.	PUNCT
inlawrev-20658	1090	1	code	code	PROPN
inlawrev-20658	1090	2	section	section	NOUN
inlawrev-20658	1090	3	36	36	NUM
inlawrev-20658	1090	4	-	-	SYM
inlawrev-20658	1090	5	8	8	NUM
inlawrev-20658	1090	6	-	-	PUNCT
inlawrev-20658	1090	7	19	19	NUM
inlawrev-20658	1090	8	-	-	SYM
inlawrev-20658	1090	9	6	6	NUM
inlawrev-20658	1090	10	,	,	PUNCT
inlawrev-20658	1090	11	the	the	DET
inlawrev-20658	1090	12	dlgf	dlgf	NOUN
inlawrev-20658	1090	13	denied	deny	VERB
inlawrev-20658	1090	14	the	the	DET
inlawrev-20658	1090	15	levy	levy	NOUN
inlawrev-20658	1090	16	request.368	request.368	NOUN
inlawrev-20658	1090	17	the	the	DET
inlawrev-20658	1090	18	townships	township	NOUN
inlawrev-20658	1090	19	argued	argue	VERB
inlawrev-20658	1090	20	that	that	SCONJ
inlawrev-20658	1090	21	the	the	DET
inlawrev-20658	1090	22	failure	failure	NOUN
inlawrev-20658	1090	23	of	of	ADP
inlawrev-20658	1090	24	their	their	PRON
inlawrev-20658	1090	25	fire	fire	NOUN
inlawrev-20658	1090	26	protection	protection	NOUN
inlawrev-20658	1090	27	territory	territory	NOUN
inlawrev-20658	1090	28	notices	notice	NOUN
inlawrev-20658	1090	29	was	be	AUX
inlawrev-20658	1090	30	cured	cure	VERB
inlawrev-20658	1090	31	by	by	ADP
inlawrev-20658	1090	32	the	the	DET
inlawrev-20658	1090	33	fact	fact	NOUN
inlawrev-20658	1090	34	that	that	SCONJ
inlawrev-20658	1090	35	the	the	DET
inlawrev-20658	1090	36	notices	notice	NOUN
inlawrev-20658	1090	37	were	be	AUX
inlawrev-20658	1090	38	published	publish	VERB
inlawrev-20658	1090	39	on	on	ADP
inlawrev-20658	1090	40	the	the	DET
inlawrev-20658	1090	41	same	same	ADJ
inlawrev-20658	1090	42	day	day	NOUN
inlawrev-20658	1090	43	in	in	ADP
inlawrev-20658	1090	44	the	the	DET
inlawrev-20658	1090	45	same	same	ADJ
inlawrev-20658	1090	46	paper	paper	NOUN
inlawrev-20658	1090	47	and	and	CCONJ
inlawrev-20658	1090	48	when	when	SCONJ
inlawrev-20658	1090	49	read	read	VERB
inlawrev-20658	1090	50	together	together	ADV
inlawrev-20658	1090	51	contained	contain	VERB
inlawrev-20658	1090	52	the	the	DET
inlawrev-20658	1090	53	necessary	necessary	ADJ
inlawrev-20658	1090	54	information.369	information.369	VERB
inlawrev-20658	1090	55	however	however	ADV
inlawrev-20658	1090	56	,	,	PUNCT
inlawrev-20658	1090	57	the	the	DET
inlawrev-20658	1090	58	indiana	indiana	PROPN
inlawrev-20658	1090	59	tax	tax	PROPN
inlawrev-20658	1090	60	court	court	NOUN
inlawrev-20658	1090	61	stated	state	VERB
inlawrev-20658	1090	62	that	that	SCONJ
inlawrev-20658	1090	63	the	the	DET
inlawrev-20658	1090	64	administrative	administrative	ADJ
inlawrev-20658	1090	65	record	record	NOUN
inlawrev-20658	1090	66	was	be	AUX
inlawrev-20658	1090	67	devoid	devoid	ADJ
inlawrev-20658	1090	68	of	of	ADP
inlawrev-20658	1090	69	any	any	DET
inlawrev-20658	1090	70	356	356	NUM
inlawrev-20658	1090	71	.	.	PUNCT
inlawrev-20658	1091	1	i	i	PRON
inlawrev-20658	1091	2	d.	d.	PROPN
inlawrev-20658	1091	3	357	357	NUM
inlawrev-20658	1091	4	.	.	PUNCT
inlawrev-20658	1092	1	i	i	PRON
inlawrev-20658	1092	2	d.	d.	PROPN
inlawrev-20658	1092	3	358	358	NUM
inlawrev-20658	1092	4	.	.	PUNCT
inlawrev-20658	1093	1	i	i	PRON
inlawrev-20658	1093	2	d.	d.	PROPN
inlawrev-20658	1093	3	359	359	NUM
inlawrev-20658	1093	4	.	.	PUNCT
inlawrev-20658	1094	1	i	i	PRON
inlawrev-20658	1094	2	d.	d.	PROPN
inlawrev-20658	1094	3	360	360	NUM
inlawrev-20658	1094	4	.	.	PUNCT
inlawrev-20658	1095	1	i	i	PRON
inlawrev-20658	1095	2	d.	d.	PROPN
inlawrev-20658	1095	3	361	361	NUM
inlawrev-20658	1095	4	.	.	PUNCT
inlawrev-20658	1096	1	i	i	PRON
inlawrev-20658	1096	2	d.	d.	PROPN
inlawrev-20658	1096	3	at	at	ADP
inlawrev-20658	1096	4	405	405	NUM
inlawrev-20658	1096	5	362	362	NUM
inlawrev-20658	1096	6	.	.	PUNCT
inlawrev-20658	1097	1	this	this	PRON
inlawrev-20658	1097	2	was	be	AUX
inlawrev-20658	1097	3	in	in	ADP
inlawrev-20658	1097	4	its	its	PRON
inlawrev-20658	1097	5	original	original	ADJ
inlawrev-20658	1097	6	tax	tax	NOUN
inlawrev-20658	1097	7	appeal	appeal	NOUN
inlawrev-20658	1097	8	and	and	CCONJ
inlawrev-20658	1097	9	its	its	PRON
inlawrev-20658	1097	10	petition	petition	NOUN
inlawrev-20658	1097	11	for	for	ADP
inlawrev-20658	1097	12	rehearing	rehear	VERB
inlawrev-20658	1097	13	.	.	PUNCT
inlawrev-20658	1098	1	i	i	PRON
inlawrev-20658	1098	2	d.	d.	PROPN
inlawrev-20658	1098	3	363	363	NUM
inlawrev-20658	1098	4	.	.	PUNCT
inlawrev-20658	1099	1	i	i	PRON
inlawrev-20658	1099	2	d.	d.	PROPN
inlawrev-20658	1099	3	364	364	NUM
inlawrev-20658	1099	4	.	.	PUNCT
inlawrev-20658	1100	1	i	i	PRON
inlawrev-20658	1100	2	d.	d.	PROPN
inlawrev-20658	1100	3	365	365	NUM
inlawrev-20658	1100	4	.	.	PUNCT
inlawrev-20658	1101	1	10	10	NUM
inlawrev-20658	1101	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	1101	3	104	104	NUM
inlawrev-20658	1101	4	(	(	PUNCT
inlawrev-20658	1101	5	ind	ind	NOUN
inlawrev-20658	1101	6	.	.	PUNCT
inlawrev-20658	1102	1	tax	tax	PROPN
inlawrev-20658	1102	2	ct	ct	PROPN
inlawrev-20658	1102	3	.	.	PROPN
inlawrev-20658	1102	4	2014	2014	NUM
inlawrev-20658	1102	5	)	)	PUNCT
inlawrev-20658	1102	6	.	.	PUNCT
inlawrev-20658	1103	1	366	366	NUM
inlawrev-20658	1103	2	.	.	PUNCT
inlawrev-20658	1104	1	i	i	PRON
inlawrev-20658	1104	2	d.	d.	PROPN
inlawrev-20658	1104	3	367	367	NUM
inlawrev-20658	1104	4	.	.	PUNCT
inlawrev-20658	1105	1	i	i	PRON
inlawrev-20658	1105	2	d.	d.	PROPN
inlawrev-20658	1105	3	368	368	NUM
inlawrev-20658	1105	4	.	.	PUNCT
inlawrev-20658	1106	1	i	i	PRON
inlawrev-20658	1106	2	d.	d.	PROPN
inlawrev-20658	1106	3	at	at	ADP
inlawrev-20658	1106	4	105	105	NUM
inlawrev-20658	1106	5	-	-	SYM
inlawrev-20658	1106	6	06	06	NUM
inlawrev-20658	1106	7	.	.	PUNCT
inlawrev-20658	1106	8	369	369	NUM
inlawrev-20658	1106	9	.	.	PUNCT
inlawrev-20658	1107	1	i	i	PRON
inlawrev-20658	1107	2	d.	d.	PROPN
inlawrev-20658	1107	3	2015	2015	NUM
inlawrev-20658	1107	4	]	]	PUNCT
inlawrev-20658	1108	1	taxation	taxation	NOUN
inlawrev-20658	1108	2	1489	1489	NUM
inlawrev-20658	1108	3	evidence	evidence	NOUN
inlawrev-20658	1108	4	that	that	PRON
inlawrev-20658	1108	5	demonstrated	demonstrate	VERB
inlawrev-20658	1108	6	that	that	SCONJ
inlawrev-20658	1108	7	the	the	DET
inlawrev-20658	1108	8	two	two	NUM
inlawrev-20658	1108	9	notices	notice	NOUN
inlawrev-20658	1108	10	were	be	AUX
inlawrev-20658	1108	11	in	in	ADP
inlawrev-20658	1108	12	fact	fact	NOUN
inlawrev-20658	1108	13	published	publish	VERB
inlawrev-20658	1108	14	on	on	ADP
inlawrev-20658	1108	15	the	the	DET
inlawrev-20658	1108	16	same	same	ADJ
inlawrev-20658	1108	17	days	day	NOUN
inlawrev-20658	1108	18	in	in	ADP
inlawrev-20658	1108	19	the	the	DET
inlawrev-20658	1108	20	same	same	ADJ
inlawrev-20658	1109	1	newspaper.370	newspaper.370	NUM
inlawrev-20658	1109	2	the	the	DET
inlawrev-20658	1109	3	townships	township	NOUN
inlawrev-20658	1109	4	admitted	admit	VERB
inlawrev-20658	1109	5	that	that	SCONJ
inlawrev-20658	1109	6	van	van	PROPN
inlawrev-20658	1109	7	buren	buren	PROPN
inlawrev-20658	1109	8	township	township	PROPN
inlawrev-20658	1109	9	’s	’s	PART
inlawrev-20658	1109	10	notice	notice	NOUN
inlawrev-20658	1109	11	did	do	AUX
inlawrev-20658	1109	12	not	not	PART
inlawrev-20658	1109	13	comply	comply	VERB
inlawrev-20658	1109	14	with	with	ADP
inlawrev-20658	1109	15	ind	ind	PROPN
inlawrev-20658	1109	16	.	.	PUNCT
inlawrev-20658	1110	1	code	code	PROPN
inlawrev-20658	1110	2	section	section	NOUN
inlawrev-20658	1110	3	36	36	NUM
inlawrev-20658	1110	4	-	-	SYM
inlawrev-20658	1110	5	8	8	NUM
inlawrev-20658	1110	6	-	-	PUNCT
inlawrev-20658	1110	7	19	19	NUM
inlawrev-20658	1110	8	-	-	PUNCT
inlawrev-20658	1110	9	6(b).371	6(b).371	NOUN
inlawrev-20658	1110	10	specifically	specifically	ADV
inlawrev-20658	1110	11	,	,	PUNCT
inlawrev-20658	1110	12	the	the	DET
inlawrev-20658	1110	13	townships	township	NOUN
inlawrev-20658	1110	14	admitted	admit	VERB
inlawrev-20658	1110	15	that	that	SCONJ
inlawrev-20658	1110	16	the	the	DET
inlawrev-20658	1110	17	van	van	PROPN
inlawrev-20658	1110	18	buren	buren	PROPN
inlawrev-20658	1110	19	township	township	PROPN
inlawrev-20658	1110	20	notice	notice	PROPN
inlawrev-20658	1110	21	failed	fail	VERB
inlawrev-20658	1110	22	to	to	PART
inlawrev-20658	1110	23	designate	designate	VERB
inlawrev-20658	1110	24	:	:	PUNCT
inlawrev-20658	1110	25	(	(	PUNCT
inlawrev-20658	1110	26	1	1	X
inlawrev-20658	1110	27	)	)	PUNCT
inlawrev-20658	1110	28	which	which	DET
inlawrev-20658	1110	29	township	township	NOUN
inlawrev-20658	1110	30	was	be	AUX
inlawrev-20658	1110	31	the	the	DET
inlawrev-20658	1110	32	fire	fire	NOUN
inlawrev-20658	1110	33	territory	territory	NOUN
inlawrev-20658	1110	34	’s	’s	PART
inlawrev-20658	1110	35	provider	provider	NOUN
inlawrev-20658	1110	36	unit	unit	NOUN
inlawrev-20658	1110	37	and	and	CCONJ
inlawrev-20658	1110	38	which	which	DET
inlawrev-20658	1110	39	township	township	NOUN
inlawrev-20658	1110	40	was	be	AUX
inlawrev-20658	1110	41	the	the	DET
inlawrev-20658	1110	42	participating	participate	VERB
inlawrev-20658	1110	43	unit	unit	NOUN
inlawrev-20658	1110	44	;	;	PUNCT
inlawrev-20658	1110	45	(	(	PUNCT
inlawrev-20658	1110	46	2	2	X
inlawrev-20658	1110	47	)	)	PUNCT
inlawrev-20658	1110	48	the	the	DET
inlawrev-20658	1110	49	location	location	NOUN
inlawrev-20658	1110	50	where	where	SCONJ
inlawrev-20658	1110	51	the	the	DET
inlawrev-20658	1110	52	public	public	NOUN
inlawrev-20658	1110	53	could	could	AUX
inlawrev-20658	1110	54	inspect	inspect	VERB
inlawrev-20658	1110	55	the	the	DET
inlawrev-20658	1110	56	proposed	propose	VERB
inlawrev-20658	1110	57	resolution	resolution	NOUN
inlawrev-20658	1110	58	creating	create	VERB
inlawrev-20658	1110	59	the	the	DET
inlawrev-20658	1110	60	fire	fire	NOUN
inlawrev-20658	1110	61	territory	territory	NOUN
inlawrev-20658	1110	62	;	;	PUNCT
inlawrev-20658	1110	63	and	and	CCONJ
inlawrev-20658	1110	64	(	(	PUNCT
inlawrev-20658	1110	65	3	3	X
inlawrev-20658	1110	66	)	)	PUNCT
inlawrev-20658	1110	67	who	who	PRON
inlawrev-20658	1110	68	could	could	AUX
inlawrev-20658	1110	69	be	be	AUX
inlawrev-20658	1110	70	contacted	contact	VERB
inlawrev-20658	1110	71	for	for	ADP
inlawrev-20658	1110	72	further	further	ADJ
inlawrev-20658	1110	73	information	information	NOUN
inlawrev-20658	1110	74	and	and	CCONJ
inlawrev-20658	1110	75	how.372	how.372	NOUN
inlawrev-20658	1110	76	moreover	moreover	ADV
inlawrev-20658	1110	77	,	,	PUNCT
inlawrev-20658	1110	78	the	the	DET
inlawrev-20658	1110	79	townships	township	NOUN
inlawrev-20658	1110	80	admitted	admit	VERB
inlawrev-20658	1110	81	that	that	SCONJ
inlawrev-20658	1110	82	the	the	DET
inlawrev-20658	1110	83	van	van	PROPN
inlawrev-20658	1110	84	buren	buren	PROPN
inlawrev-20658	1110	85	township	township	PROPN
inlawrev-20658	1110	86	notice	notice	NOUN
inlawrev-20658	1110	87	erroneously	erroneously	ADV
inlawrev-20658	1110	88	included	include	VERB
inlawrev-20658	1110	89	duck	duck	NOUN
inlawrev-20658	1110	90	township.373	township.373	NOUN
inlawrev-20658	1110	91	even	even	ADV
inlawrev-20658	1110	92	so	so	ADV
inlawrev-20658	1110	93	,	,	PUNCT
inlawrev-20658	1110	94	the	the	DET
inlawrev-20658	1110	95	townships	township	NOUN
inlawrev-20658	1110	96	argued	argue	VERB
inlawrev-20658	1110	97	on	on	ADP
inlawrev-20658	1110	98	appeal	appeal	NOUN
inlawrev-20658	1110	99	that	that	SCONJ
inlawrev-20658	1110	100	the	the	DET
inlawrev-20658	1110	101	dlgf	dlgf	NOUN
inlawrev-20658	1110	102	’s	’s	PART
inlawrev-20658	1110	103	final	final	ADJ
inlawrev-20658	1110	104	determination	determination	NOUN
inlawrev-20658	1110	105	denying	deny	VERB
inlawrev-20658	1110	106	their	their	PRON
inlawrev-20658	1110	107	levy	levy	NOUN
inlawrev-20658	1110	108	request	request	NOUN
inlawrev-20658	1110	109	was	be	AUX
inlawrev-20658	1110	110	improper	improper	ADJ
inlawrev-20658	1110	111	because	because	SCONJ
inlawrev-20658	1110	112	a	a	DET
inlawrev-20658	1110	113	reasonable	reasonable	ADJ
inlawrev-20658	1110	114	person	person	NOUN
inlawrev-20658	1110	115	would	would	AUX
inlawrev-20658	1110	116	not	not	PART
inlawrev-20658	1110	117	have	have	AUX
inlawrev-20658	1110	118	been	be	AUX
inlawrev-20658	1110	119	misled	mislead	VERB
inlawrev-20658	1110	120	by	by	ADP
inlawrev-20658	1110	121	the	the	DET
inlawrev-20658	1110	122	van	van	PROPN
inlawrev-20658	1110	123	buren	buren	PROPN
inlawrev-20658	1110	124	township	township	PROPN
inlawrev-20658	1110	125	notice	notice	PROPN
inlawrev-20658	1110	126	’s	’s	PART
inlawrev-20658	1110	127	defects.374	defects.374	NOUN
inlawrev-20658	1110	128	however	however	ADV
inlawrev-20658	1110	129	,	,	PUNCT
inlawrev-20658	1110	130	the	the	DET
inlawrev-20658	1110	131	indiana	indiana	PROPN
inlawrev-20658	1110	132	tax	tax	PROPN
inlawrev-20658	1110	133	court	court	NOUN
inlawrev-20658	1110	134	did	do	AUX
inlawrev-20658	1110	135	not	not	PART
inlawrev-20658	1110	136	determine	determine	VERB
inlawrev-20658	1110	137	whether	whether	SCONJ
inlawrev-20658	1110	138	or	or	CCONJ
inlawrev-20658	1110	139	not	not	PART
inlawrev-20658	1110	140	there	there	PRON
inlawrev-20658	1110	141	was	be	VERB
inlawrev-20658	1110	142	any	any	DET
inlawrev-20658	1110	143	merit	merit	NOUN
inlawrev-20658	1110	144	to	to	ADP
inlawrev-20658	1110	145	the	the	DET
inlawrev-20658	1110	146	townships	township	NOUN
inlawrev-20658	1110	147	’	'	PUNCT
inlawrev-20658	1110	148	arguments	argument	NOUN
inlawrev-20658	1110	149	because	because	SCONJ
inlawrev-20658	1110	150	the	the	DET
inlawrev-20658	1110	151	administrative	administrative	ADJ
inlawrev-20658	1110	152	record	record	NOUN
inlawrev-20658	1110	153	in	in	ADP
inlawrev-20658	1110	154	this	this	DET
inlawrev-20658	1110	155	case	case	NOUN
inlawrev-20658	1110	156	was	be	AUX
inlawrev-20658	1110	157	completely	completely	ADV
inlawrev-20658	1110	158	devoid	devoid	ADJ
inlawrev-20658	1110	159	of	of	ADP
inlawrev-20658	1110	160	any	any	DET
inlawrev-20658	1110	161	evidence	evidence	NOUN
inlawrev-20658	1110	162	that	that	PRON
inlawrev-20658	1110	163	demonstrated	demonstrate	VERB
inlawrev-20658	1110	164	that	that	SCONJ
inlawrev-20658	1110	165	the	the	DET
inlawrev-20658	1110	166	two	two	NUM
inlawrev-20658	1110	167	notices	notice	NOUN
inlawrev-20658	1110	168	were	be	AUX
inlawrev-20658	1110	169	in	in	ADP
inlawrev-20658	1110	170	fact	fact	NOUN
inlawrev-20658	1110	171	published	publish	VERB
inlawrev-20658	1110	172	on	on	ADP
inlawrev-20658	1110	173	the	the	DET
inlawrev-20658	1110	174	same	same	ADJ
inlawrev-20658	1110	175	days	day	NOUN
inlawrev-20658	1110	176	in	in	ADP
inlawrev-20658	1110	177	the	the	DET
inlawrev-20658	1110	178	same	same	ADJ
inlawrev-20658	1110	179	newspaper.375	newspaper.375	NOUN
inlawrev-20658	1110	180	accordingly	accordingly	ADV
inlawrev-20658	1110	181	,	,	PUNCT
inlawrev-20658	1110	182	the	the	DET
inlawrev-20658	1110	183	indiana	indiana	PROPN
inlawrev-20658	1110	184	tax	tax	PROPN
inlawrev-20658	1110	185	court	court	NOUN
inlawrev-20658	1110	186	did	do	AUX
inlawrev-20658	1110	187	not	not	PART
inlawrev-20658	1110	188	find	find	VERB
inlawrev-20658	1110	189	the	the	DET
inlawrev-20658	1110	190	dlgf	dlgf	NOUN
inlawrev-20658	1110	191	’s	’s	PART
inlawrev-20658	1110	192	final	final	ADJ
inlawrev-20658	1110	193	determination	determination	NOUN
inlawrev-20658	1110	194	to	to	PART
inlawrev-20658	1110	195	be	be	AUX
inlawrev-20658	1110	196	improper	improper	ADJ
inlawrev-20658	1110	197	,	,	PUNCT
inlawrev-20658	1110	198	and	and	CCONJ
inlawrev-20658	1110	199	thus	thus	ADV
inlawrev-20658	1110	200	,	,	PUNCT
inlawrev-20658	1110	201	the	the	DET
inlawrev-20658	1110	202	townships	township	NOUN
inlawrev-20658	1110	203	’	'	PUNCT
inlawrev-20658	1110	204	request	request	NOUN
inlawrev-20658	1110	205	for	for	ADP
inlawrev-20658	1110	206	relief	relief	NOUN
inlawrev-20658	1110	207	was	be	AUX
inlawrev-20658	1110	208	denied	deny	VERB
inlawrev-20658	1110	209	.	.	PUNCT
inlawrev-20658	1111	1	2	2	X
inlawrev-20658	1111	2	.	.	X
inlawrev-20658	1111	3	speedway	speedway	PROPN
inlawrev-20658	1111	4	public	public	PROPN
inlawrev-20658	1111	5	library	library	PROPN
inlawrev-20658	1111	6	v.	v.	PROPN
inlawrev-20658	1111	7	indiana	indiana	PROPN
inlawrev-20658	1111	8	department	department	PROPN
inlawrev-20658	1111	9	of	of	ADP
inlawrev-20658	1111	10	local	local	ADJ
inlawrev-20658	1111	11	government	government	NOUN
inlawrev-20658	1111	12	finance.376	finance.376	NOUN
inlawrev-20658	1111	13	—	—	PUNCT
inlawrev-20658	1111	14	the	the	DET
inlawrev-20658	1111	15	dlgf	dlgf	NOUN
inlawrev-20658	1111	16	issued	issue	VERB
inlawrev-20658	1111	17	a	a	DET
inlawrev-20658	1111	18	notice	notice	NOUN
inlawrev-20658	1111	19	stating	state	VERB
inlawrev-20658	1111	20	that	that	SCONJ
inlawrev-20658	1111	21	the	the	DET
inlawrev-20658	1111	22	dlgf	dlgf	NOUN
inlawrev-20658	1111	23	could	could	AUX
inlawrev-20658	1111	24	not	not	PART
inlawrev-20658	1111	25	approve	approve	VERB
inlawrev-20658	1111	26	the	the	DET
inlawrev-20658	1111	27	library	library	NOUN
inlawrev-20658	1111	28	’s	’s	PART
inlawrev-20658	1111	29	2011	2011	NUM
inlawrev-20658	1111	30	budget	budget	NOUN
inlawrev-20658	1111	31	because	because	SCONJ
inlawrev-20658	1111	32	no	no	DET
inlawrev-20658	1111	33	notice	notice	NOUN
inlawrev-20658	1111	34	complying	comply	VERB
inlawrev-20658	1111	35	with	with	ADP
inlawrev-20658	1111	36	ind	ind	PROPN
inlawrev-20658	1111	37	.	.	PUNCT
inlawrev-20658	1112	1	code	code	NOUN
inlawrev-20658	1112	2	section	section	NOUN
inlawrev-20658	1112	3	6	6	NUM
inlawrev-20658	1112	4	-	-	SYM
inlawrev-20658	1112	5	1.1	1.1	NUM
inlawrev-20658	1112	6	-	-	PUNCT
inlawrev-20658	1112	7	17	17	NUM
inlawrev-20658	1112	8	-	-	SYM
inlawrev-20658	1112	9	3	3	NUM
inlawrev-20658	1112	10	had	have	AUX
inlawrev-20658	1112	11	been	be	AUX
inlawrev-20658	1112	12	provided	provide	VERB
inlawrev-20658	1112	13	to	to	ADP
inlawrev-20658	1112	14	the	the	DET
inlawrev-20658	1112	15	public	public	NOUN
inlawrev-20658	1112	16	about	about	ADP
inlawrev-20658	1112	17	the	the	DET
inlawrev-20658	1112	18	town	town	NOUN
inlawrev-20658	1112	19	council	council	PROPN
inlawrev-20658	1112	20	’s	’s	PART
inlawrev-20658	1112	21	september	september	PROPN
inlawrev-20658	1112	22	adoption	adoption	NOUN
inlawrev-20658	1112	23	meeting.377	meeting.377	NOUN
inlawrev-20658	1112	24	as	as	ADP
inlawrev-20658	1112	25	a	a	DET
inlawrev-20658	1112	26	result	result	NOUN
inlawrev-20658	1112	27	,	,	PUNCT
inlawrev-20658	1112	28	the	the	DET
inlawrev-20658	1112	29	dlgf	dlgf	NOUN
inlawrev-20658	1112	30	reinstituted	reinstitute	VERB
inlawrev-20658	1112	31	the	the	DET
inlawrev-20658	1112	32	appropriations	appropriation	NOUN
inlawrev-20658	1112	33	and	and	CCONJ
inlawrev-20658	1112	34	levies	levy	NOUN
inlawrev-20658	1112	35	associated	associate	VERB
inlawrev-20658	1112	36	with	with	ADP
inlawrev-20658	1112	37	the	the	DET
inlawrev-20658	1112	38	library	library	NOUN
inlawrev-20658	1112	39	’s	’s	PART
inlawrev-20658	1112	40	2010	2010	NUM
inlawrev-20658	1112	41	budget.378	budget.378	NOUN
inlawrev-20658	1112	42	on	on	ADP
inlawrev-20658	1112	43	appeal	appeal	NOUN
inlawrev-20658	1112	44	by	by	ADP
inlawrev-20658	1112	45	the	the	DET
inlawrev-20658	1112	46	library	library	NOUN
inlawrev-20658	1112	47	,	,	PUNCT
inlawrev-20658	1112	48	the	the	DET
inlawrev-20658	1112	49	indiana	indiana	PROPN
inlawrev-20658	1112	50	tax	tax	PROPN
inlawrev-20658	1112	51	court	court	NOUN
inlawrev-20658	1112	52	held	hold	VERB
inlawrev-20658	1112	53	that	that	SCONJ
inlawrev-20658	1112	54	there	there	PRON
inlawrev-20658	1112	55	was	be	VERB
inlawrev-20658	1112	56	no	no	DET
inlawrev-20658	1112	57	merit	merit	NOUN
inlawrev-20658	1112	58	to	to	ADP
inlawrev-20658	1112	59	the	the	DET
inlawrev-20658	1112	60	library	library	NOUN
inlawrev-20658	1112	61	’s	’s	PART
inlawrev-20658	1112	62	argument	argument	NOUN
inlawrev-20658	1112	63	that	that	SCONJ
inlawrev-20658	1112	64	ind	ind	NOUN
inlawrev-20658	1112	65	.	.	PUNCT
inlawrev-20658	1112	66	code	code	NOUN
inlawrev-20658	1112	67	section	section	NOUN
inlawrev-20658	1112	68	6	6	NUM
inlawrev-20658	1112	69	-	-	SYM
inlawrev-20658	1112	70	1.1	1.1	NUM
inlawrev-20658	1112	71	-	-	PUNCT
inlawrev-20658	1112	72	17	17	NUM
inlawrev-20658	1112	73	-	-	SYM
inlawrev-20658	1112	74	3	3	NUM
inlawrev-20658	1112	75	did	do	AUX
inlawrev-20658	1112	76	not	not	PART
inlawrev-20658	1112	77	require	require	VERB
inlawrev-20658	1112	78	a	a	DET
inlawrev-20658	1112	79	public	public	ADJ
inlawrev-20658	1112	80	notice	notice	NOUN
inlawrev-20658	1112	81	of	of	ADP
inlawrev-20658	1112	82	a	a	DET
inlawrev-20658	1112	83	town	town	NOUN
inlawrev-20658	1112	84	council	council	NOUN
inlawrev-20658	1112	85	budget	budget	NOUN
inlawrev-20658	1112	86	meeting.379	meeting.379	NOUN
inlawrev-20658	1112	87	moreover	moreover	ADV
inlawrev-20658	1112	88	,	,	PUNCT
inlawrev-20658	1112	89	as	as	ADP
inlawrev-20658	1112	90	to	to	ADP
inlawrev-20658	1112	91	the	the	DET
inlawrev-20658	1112	92	extent	extent	NOUN
inlawrev-20658	1112	93	that	that	SCONJ
inlawrev-20658	1112	94	the	the	DET
inlawrev-20658	1112	95	library	library	NOUN
inlawrev-20658	1112	96	filed	file	VERB
inlawrev-20658	1112	97	its	its	PRON
inlawrev-20658	1112	98	budget	budget	NOUN
inlawrev-20658	1112	99	with	with	ADP
inlawrev-20658	1112	100	the	the	DET
inlawrev-20658	1112	101	town	town	NOUN
inlawrev-20658	1112	102	clerk	clerk	NOUN
inlawrev-20658	1112	103	through	through	ADP
inlawrev-20658	1112	104	ind	ind	PROPN
inlawrev-20658	1112	105	.	.	PUNCT
inlawrev-20658	1113	1	code	code	PROPN
inlawrev-20658	1113	2	section	section	NOUN
inlawrev-20658	1113	3	363	363	NUM
inlawrev-20658	1113	4	-	-	SYM
inlawrev-20658	1113	5	6	6	NUM
inlawrev-20658	1113	6	-	-	PUNCT
inlawrev-20658	1113	7	9(b	9(b	NUM
inlawrev-20658	1113	8	)	)	PUNCT
inlawrev-20658	1114	1	,	,	PUNCT
inlawrev-20658	1114	2	the	the	DET
inlawrev-20658	1114	3	statute	statute	NOUN
inlawrev-20658	1114	4	applied	apply	VERB
inlawrev-20658	1114	5	to	to	ADP
inlawrev-20658	1114	6	the	the	DET
inlawrev-20658	1114	7	indianapolis	indianapolis	PROPN
inlawrev-20658	1114	8	-	-	PUNCT
inlawrev-20658	1114	9	marion	marion	PROPN
inlawrev-20658	1114	10	county	county	NOUN
inlawrev-20658	1114	11	public	public	ADJ
inlawrev-20658	1114	12	library	library	NOUN
inlawrev-20658	1114	13	and	and	CCONJ
inlawrev-20658	1114	14	not	not	PART
inlawrev-20658	1114	15	to	to	ADP
inlawrev-20658	1114	16	the	the	DET
inlawrev-20658	1114	17	matter	matter	NOUN
inlawrev-20658	1114	18	at	at	ADP
inlawrev-20658	1114	19	issue	issue	NOUN
inlawrev-20658	1114	20	here.380	here.380	VERB
inlawrev-20658	1114	21	the	the	DET
inlawrev-20658	1114	22	law	law	NOUN
inlawrev-20658	1114	23	in	in	ADP
inlawrev-20658	1114	24	the	the	DET
inlawrev-20658	1114	25	matter	matter	NOUN
inlawrev-20658	1114	26	before	before	SCONJ
inlawrev-20658	1114	27	the	the	DET
inlawrev-20658	1114	28	indiana	indiana	PROPN
inlawrev-20658	1114	29	tax	tax	PROPN
inlawrev-20658	1114	30	court	court	NOUN
inlawrev-20658	1114	31	instructed	instruct	VERB
inlawrev-20658	1114	32	the	the	DET
inlawrev-20658	1114	33	town	town	NOUN
inlawrev-20658	1114	34	council	council	NOUN
inlawrev-20658	1114	35	to	to	PART
inlawrev-20658	1114	36	review	review	VERB
inlawrev-20658	1114	37	“	"	PUNCT
inlawrev-20658	1114	38	and	and	CCONJ
inlawrev-20658	1114	39	”	"	PUNCT
inlawrev-20658	1114	40	adopt	adopt	VERB
inlawrev-20658	1114	41	a	a	DET
inlawrev-20658	1114	42	final	final	ADJ
inlawrev-20658	1114	43	budget	budget	NOUN
inlawrev-20658	1114	44	,	,	PUNCT
inlawrev-20658	1114	45	not	not	PART
inlawrev-20658	1114	46	to	to	PART
inlawrev-20658	1114	47	review	review	VERB
inlawrev-20658	1114	48	“	"	PUNCT
inlawrev-20658	1114	49	or	or	CCONJ
inlawrev-20658	1114	50	”	"	PUNCT
inlawrev-20658	1114	51	adopt	adopt	VERB
inlawrev-20658	1114	52	a	a	DET
inlawrev-20658	1114	53	budget.381	budget.381	NOUN
inlawrev-20658	1114	54	also	also	ADV
inlawrev-20658	1114	55	,	,	PUNCT
inlawrev-20658	1114	56	ind	ind	PROPN
inlawrev-20658	1114	57	.	.	PUNCT
inlawrev-20658	1115	1	code	code	PROPN
inlawrev-20658	1115	2	section	section	NOUN
inlawrev-20658	1115	3	6	6	NUM
inlawrev-20658	1115	4	-	-	SYM
inlawrev-20658	1115	5	1.1	1.1	NUM
inlawrev-20658	1115	6	-	-	PUNCT
inlawrev-20658	1115	7	17	17	NUM
inlawrev-20658	1115	8	-	-	PUNCT
inlawrev-20658	1115	9	20(c	20(c	NUM
inlawrev-20658	1115	10	)	)	PUNCT
inlawrev-20658	1115	11	required	require	VERB
inlawrev-20658	1115	12	the	the	DET
inlawrev-20658	1115	13	town	town	NOUN
inlawrev-20658	1115	14	council	council	NOUN
inlawrev-20658	1115	15	to	to	PART
inlawrev-20658	1115	16	conduct	conduct	VERB
inlawrev-20658	1115	17	a	a	DET
inlawrev-20658	1115	18	hearing	hearing	NOUN
inlawrev-20658	1115	19	on	on	ADP
inlawrev-20658	1115	20	the	the	DET
inlawrev-20658	1115	21	library	library	NOUN
inlawrev-20658	1115	22	’s	’s	PART
inlawrev-20658	1115	23	proposed	propose	VERB
inlawrev-20658	1115	24	budget	budget	NOUN
inlawrev-20658	1115	25	and	and	CCONJ
inlawrev-20658	1115	26	tax	tax	NOUN
inlawrev-20658	1115	27	370	370	NUM
inlawrev-20658	1115	28	.	.	PUNCT
inlawrev-20658	1116	1	i	i	PRON
inlawrev-20658	1116	2	d.	d.	PROPN
inlawrev-20658	1116	3	371	371	NUM
inlawrev-20658	1116	4	.	.	PUNCT
inlawrev-20658	1117	1	i	i	PRON
inlawrev-20658	1117	2	d.	d.	PROPN
inlawrev-20658	1117	3	372	372	NUM
inlawrev-20658	1117	4	.	.	PUNCT
inlawrev-20658	1118	1	i	i	PRON
inlawrev-20658	1118	2	d.	d.	PROPN
inlawrev-20658	1118	3	373	373	NUM
inlawrev-20658	1118	4	.	.	PUNCT
inlawrev-20658	1119	1	i	i	PRON
inlawrev-20658	1119	2	d.	d.	PROPN
inlawrev-20658	1119	3	374	374	NUM
inlawrev-20658	1119	4	.	.	PUNCT
inlawrev-20658	1120	1	i	i	PRON
inlawrev-20658	1120	2	d.	d.	PROPN
inlawrev-20658	1120	3	375	375	NUM
inlawrev-20658	1120	4	.	.	PUNCT
inlawrev-20658	1121	1	i	i	PRON
inlawrev-20658	1121	2	d.	d.	PROPN
inlawrev-20658	1121	3	at	at	ADP
inlawrev-20658	1121	4	106	106	NUM
inlawrev-20658	1121	5	.	.	PUNCT
inlawrev-20658	1122	1	376	376	NUM
inlawrev-20658	1122	2	.	.	PUNCT
inlawrev-20658	1123	1	12	12	NUM
inlawrev-20658	1123	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	1123	3	996	996	NUM
inlawrev-20658	1123	4	(	(	PUNCT
inlawrev-20658	1123	5	ind	ind	PROPN
inlawrev-20658	1123	6	.	.	PUNCT
inlawrev-20658	1124	1	tax	tax	PROPN
inlawrev-20658	1124	2	ct	ct	PROPN
inlawrev-20658	1124	3	.	.	PROPN
inlawrev-20658	1124	4	2014	2014	NUM
inlawrev-20658	1124	5	)	)	PUNCT
inlawrev-20658	1124	6	.	.	PUNCT
inlawrev-20658	1125	1	377	377	NUM
inlawrev-20658	1125	2	.	.	PUNCT
inlawrev-20658	1126	1	i	i	PRON
inlawrev-20658	1126	2	d.	d.	PROPN
inlawrev-20658	1126	3	at	at	ADP
inlawrev-20658	1126	4	997	997	NUM
inlawrev-20658	1126	5	.	.	PUNCT
inlawrev-20658	1127	1	378	378	NUM
inlawrev-20658	1127	2	.	.	PUNCT
inlawrev-20658	1128	1	i	i	PRON
inlawrev-20658	1128	2	d.	d.	PROPN
inlawrev-20658	1128	3	379	379	NUM
inlawrev-20658	1128	4	.	.	PUNCT
inlawrev-20658	1129	1	i	i	PRON
inlawrev-20658	1129	2	d.	d.	PROPN
inlawrev-20658	1129	3	at	at	ADP
inlawrev-20658	1129	4	998	998	NUM
inlawrev-20658	1129	5	-	-	SYM
inlawrev-20658	1129	6	1000	1000	NUM
inlawrev-20658	1129	7	.	.	PUNCT
inlawrev-20658	1130	1	380	380	NUM
inlawrev-20658	1130	2	.	.	PUNCT
inlawrev-20658	1131	1	i	i	PRON
inlawrev-20658	1131	2	d.	d.	PROPN
inlawrev-20658	1131	3	381	381	NUM
inlawrev-20658	1131	4	.	.	PUNCT
inlawrev-20658	1132	1	i	i	PRON
inlawrev-20658	1132	2	d.	d.	PROPN
inlawrev-20658	1132	3	1490	1490	NUM
inlawrev-20658	1132	4	indiana	indiana	PROPN
inlawrev-20658	1132	5	law	law	PROPN
inlawrev-20658	1132	6	review	review	NOUN
inlawrev-20658	1133	1	[	[	X
inlawrev-20658	1133	2	vol	vol	NOUN
inlawrev-20658	1133	3	.	.	PUNCT
inlawrev-20658	1134	1	48:1455	48:1455	NUM
inlawrev-20658	1134	2	rates	rate	NOUN
inlawrev-20658	1134	3	,	,	PUNCT
inlawrev-20658	1134	4	which	which	PRON
inlawrev-20658	1134	5	in	in	ADP
inlawrev-20658	1134	6	turn	turn	NOUN
inlawrev-20658	1134	7	,	,	PUNCT
inlawrev-20658	1134	8	required	require	VERB
inlawrev-20658	1134	9	notice	notice	NOUN
inlawrev-20658	1134	10	through	through	ADP
inlawrev-20658	1134	11	ind	ind	PROPN
inlawrev-20658	1134	12	.	.	PUNCT
inlawrev-20658	1135	1	code	code	NOUN
inlawrev-20658	1135	2	section	section	NOUN
inlawrev-20658	1135	3	6	6	NUM
inlawrev-20658	1135	4	-	-	SYM
inlawrev-20658	1135	5	1.1	1.1	NUM
inlawrev-20658	1135	6	-	-	PUNCT
inlawrev-20658	1135	7	17	17	NUM
inlawrev-20658	1135	8	-	-	PUNCT
inlawrev-20658	1135	9	3(a).382	3(a).382	NUM
inlawrev-20658	1135	10	therefore	therefore	ADV
inlawrev-20658	1135	11	,	,	PUNCT
inlawrev-20658	1135	12	because	because	SCONJ
inlawrev-20658	1135	13	the	the	DET
inlawrev-20658	1135	14	town	town	NOUN
inlawrev-20658	1135	15	council	council	PROPN
inlawrev-20658	1135	16	was	be	AUX
inlawrev-20658	1135	17	required	require	VERB
inlawrev-20658	1135	18	to	to	PART
inlawrev-20658	1135	19	provide	provide	VERB
inlawrev-20658	1135	20	the	the	DET
inlawrev-20658	1135	21	public	public	ADJ
inlawrev-20658	1135	22	notice	notice	NOUN
inlawrev-20658	1135	23	of	of	ADP
inlawrev-20658	1135	24	the	the	DET
inlawrev-20658	1135	25	town	town	NOUN
inlawrev-20658	1135	26	council	council	PROPN
inlawrev-20658	1135	27	’s	’s	PART
inlawrev-20658	1135	28	meeting	meeting	NOUN
inlawrev-20658	1135	29	on	on	ADP
inlawrev-20658	1135	30	the	the	DET
inlawrev-20658	1135	31	library	library	NOUN
inlawrev-20658	1135	32	’s	’s	PART
inlawrev-20658	1135	33	budget	budget	NOUN
inlawrev-20658	1135	34	,	,	PUNCT
inlawrev-20658	1135	35	but	but	CCONJ
inlawrev-20658	1135	36	it	it	PRON
inlawrev-20658	1135	37	did	do	AUX
inlawrev-20658	1135	38	not	not	PART
inlawrev-20658	1135	39	do	do	VERB
inlawrev-20658	1135	40	so	so	ADV
inlawrev-20658	1135	41	,	,	PUNCT
inlawrev-20658	1135	42	and	and	CCONJ
inlawrev-20658	1135	43	therefore	therefore	ADV
inlawrev-20658	1135	44	,	,	PUNCT
inlawrev-20658	1135	45	the	the	DET
inlawrev-20658	1135	46	town	town	NOUN
inlawrev-20658	1135	47	council	council	NOUN
inlawrev-20658	1135	48	did	do	AUX
inlawrev-20658	1135	49	not	not	PART
inlawrev-20658	1135	50	satisfy	satisfy	VERB
inlawrev-20658	1135	51	the	the	DET
inlawrev-20658	1135	52	notice	notice	NOUN
inlawrev-20658	1135	53	requirement.383	requirement.383	NOUN
inlawrev-20658	1135	54	more	more	ADV
inlawrev-20658	1135	55	specifically	specifically	ADV
inlawrev-20658	1135	56	,	,	PUNCT
inlawrev-20658	1135	57	the	the	DET
inlawrev-20658	1135	58	town	town	NOUN
inlawrev-20658	1135	59	council	council	PROPN
inlawrev-20658	1135	60	was	be	AUX
inlawrev-20658	1135	61	required	require	VERB
inlawrev-20658	1135	62	to	to	PART
inlawrev-20658	1135	63	provide	provide	VERB
inlawrev-20658	1135	64	the	the	DET
inlawrev-20658	1135	65	public	public	NOUN
inlawrev-20658	1135	66	with	with	ADP
inlawrev-20658	1135	67	notice	notice	NOUN
inlawrev-20658	1135	68	of	of	ADP
inlawrev-20658	1135	69	its	its	PRON
inlawrev-20658	1135	70	september	september	PROPN
inlawrev-20658	1135	71	13th	13th	NOUN
inlawrev-20658	1136	1	meeting.384	meeting.384	PROPN
inlawrev-20658	1136	2	thus	thus	ADV
inlawrev-20658	1136	3	,	,	PUNCT
inlawrev-20658	1136	4	the	the	DET
inlawrev-20658	1136	5	fact	fact	NOUN
inlawrev-20658	1136	6	that	that	SCONJ
inlawrev-20658	1136	7	the	the	DET
inlawrev-20658	1136	8	library	library	NOUN
inlawrev-20658	1136	9	provided	provide	VERB
inlawrev-20658	1136	10	notice	notice	NOUN
inlawrev-20658	1136	11	of	of	ADP
inlawrev-20658	1136	12	its	its	PRON
inlawrev-20658	1136	13	august	august	PROPN
inlawrev-20658	1136	14	4th	4th	ADJ
inlawrev-20658	1136	15	hearing	hearing	NOUN
inlawrev-20658	1136	16	and	and	CCONJ
inlawrev-20658	1136	17	of	of	ADP
inlawrev-20658	1136	18	its	its	PRON
inlawrev-20658	1136	19	august	august	PROPN
inlawrev-20658	1136	20	17th	17th	NOUN
inlawrev-20658	1136	21	meeting	meeting	NOUN
inlawrev-20658	1136	22	missed	miss	VERB
inlawrev-20658	1136	23	the	the	DET
inlawrev-20658	1136	24	point.385	point.385	NOUN
inlawrev-20658	1136	25	furthermore	furthermore	ADV
inlawrev-20658	1136	26	,	,	PUNCT
inlawrev-20658	1136	27	the	the	DET
inlawrev-20658	1136	28	record	record	NOUN
inlawrev-20658	1136	29	evidence	evidence	NOUN
inlawrev-20658	1136	30	did	do	AUX
inlawrev-20658	1136	31	not	not	PART
inlawrev-20658	1136	32	show	show	VERB
inlawrev-20658	1136	33	notice	notice	NOUN
inlawrev-20658	1136	34	was	be	AUX
inlawrev-20658	1136	35	provided	provide	VERB
inlawrev-20658	1136	36	for	for	ADP
inlawrev-20658	1136	37	the	the	DET
inlawrev-20658	1136	38	september	september	PROPN
inlawrev-20658	1136	39	13th	13th	NOUN
inlawrev-20658	1136	40	meeting	meeting	NOUN
inlawrev-20658	1136	41	nor	nor	CCONJ
inlawrev-20658	1136	42	did	do	AUX
inlawrev-20658	1136	43	it	it	PRON
inlawrev-20658	1136	44	show	show	VERB
inlawrev-20658	1136	45	that	that	SCONJ
inlawrev-20658	1136	46	the	the	DET
inlawrev-20658	1136	47	agenda	agenda	NOUN
inlawrev-20658	1136	48	for	for	ADP
inlawrev-20658	1136	49	that	that	DET
inlawrev-20658	1136	50	meeting	meeting	NOUN
inlawrev-20658	1136	51	was	be	AUX
inlawrev-20658	1136	52	posted.386	posted.386	VERB
inlawrev-20658	1136	53	thus	thus	ADV
inlawrev-20658	1136	54	,	,	PUNCT
inlawrev-20658	1136	55	the	the	DET
inlawrev-20658	1136	56	indiana	indiana	PROPN
inlawrev-20658	1136	57	tax	tax	PROPN
inlawrev-20658	1136	58	court	court	NOUN
inlawrev-20658	1136	59	affirmed	affirm	VERB
inlawrev-20658	1136	60	the	the	DET
inlawrev-20658	1136	61	dlgf	dlgf	NOUN
inlawrev-20658	1136	62	,	,	PUNCT
inlawrev-20658	1136	63	finding	find	VERB
inlawrev-20658	1136	64	that	that	SCONJ
inlawrev-20658	1136	65	the	the	DET
inlawrev-20658	1136	66	prior	prior	ADJ
inlawrev-20658	1136	67	hearing	hearing	NOUN
inlawrev-20658	1136	68	and	and	CCONJ
inlawrev-20658	1136	69	meeting	meeting	NOUN
inlawrev-20658	1136	70	did	do	AUX
inlawrev-20658	1136	71	not	not	PART
inlawrev-20658	1136	72	satisfy	satisfy	VERB
inlawrev-20658	1136	73	such	such	ADJ
inlawrev-20658	1136	74	notice	notice	NOUN
inlawrev-20658	1136	75	requirement.387	requirement.387	NOUN
inlawrev-20658	1136	76	3	3	X
inlawrev-20658	1136	77	.	.	PUNCT
inlawrev-20658	1136	78	clark	clark	PROPN
inlawrev-20658	1136	79	county	county	PROPN
inlawrev-20658	1136	80	v.	v.	PROPN
inlawrev-20658	1136	81	indiana	indiana	PROPN
inlawrev-20658	1136	82	department	department	PROPN
inlawrev-20658	1136	83	of	of	ADP
inlawrev-20658	1136	84	local	local	ADJ
inlawrev-20658	1136	85	government	government	NOUN
inlawrev-20658	1136	86	finance.388	finance.388	NOUN
inlawrev-20658	1136	87	—	—	PUNCT
inlawrev-20658	1136	88	in	in	ADP
inlawrev-20658	1136	89	2007	2007	NUM
inlawrev-20658	1136	90	,	,	PUNCT
inlawrev-20658	1136	91	the	the	DET
inlawrev-20658	1136	92	town	town	NOUN
inlawrev-20658	1136	93	council	council	PROPN
inlawrev-20658	1136	94	determined	determine	VERB
inlawrev-20658	1136	95	it	it	PRON
inlawrev-20658	1136	96	would	would	AUX
inlawrev-20658	1136	97	not	not	PART
inlawrev-20658	1136	98	levy	levy	VERB
inlawrev-20658	1136	99	the	the	DET
inlawrev-20658	1136	100	maximum	maximum	ADJ
inlawrev-20658	1136	101	amount	amount	NOUN
inlawrev-20658	1136	102	of	of	ADP
inlawrev-20658	1136	103	property	property	NOUN
inlawrev-20658	1136	104	taxes	taxis	NOUN
inlawrev-20658	1136	105	permitted	permit	VERB
inlawrev-20658	1136	106	by	by	ADP
inlawrev-20658	1136	107	statute	statute	NOUN
inlawrev-20658	1136	108	for	for	ADP
inlawrev-20658	1136	109	the	the	DET
inlawrev-20658	1136	110	2008	2008	NUM
inlawrev-20658	1136	111	budget	budget	NOUN
inlawrev-20658	1136	112	year	year	NOUN
inlawrev-20658	1136	113	because	because	SCONJ
inlawrev-20658	1136	114	the	the	DET
inlawrev-20658	1136	115	town	town	NOUN
inlawrev-20658	1136	116	council	council	NOUN
inlawrev-20658	1136	117	had	have	VERB
inlawrev-20658	1136	118	nearly	nearly	ADV
inlawrev-20658	1136	119	$	$	SYM
inlawrev-20658	1136	120	4	4	NUM
inlawrev-20658	1136	121	million	million	NUM
inlawrev-20658	1136	122	in	in	ADP
inlawrev-20658	1136	123	a	a	DET
inlawrev-20658	1136	124	rainy	rainy	ADJ
inlawrev-20658	1136	125	day	day	NOUN
inlawrev-20658	1136	126	fund.389	fund.389	PROPN
inlawrev-20658	1136	127	thus	thus	ADV
inlawrev-20658	1136	128	,	,	PUNCT
inlawrev-20658	1136	129	the	the	DET
inlawrev-20658	1136	130	town	town	NOUN
inlawrev-20658	1136	131	council	council	PROPN
inlawrev-20658	1136	132	approved	approve	VERB
inlawrev-20658	1136	133	a	a	DET
inlawrev-20658	1136	134	property	property	NOUN
inlawrev-20658	1136	135	tax	tax	NOUN
inlawrev-20658	1136	136	levy	levy	NOUN
inlawrev-20658	1136	137	for	for	ADP
inlawrev-20658	1136	138	$	$	SYM
inlawrev-20658	1136	139	2.7	2.7	NUM
inlawrev-20658	1136	140	million	million	NUM
inlawrev-20658	1136	141	less	less	ADJ
inlawrev-20658	1136	142	than	than	ADP
inlawrev-20658	1136	143	what	what	PRON
inlawrev-20658	1136	144	was	be	AUX
inlawrev-20658	1136	145	statutorily	statutorily	ADV
inlawrev-20658	1136	146	allowed	allow	VERB
inlawrev-20658	1136	147	in	in	ADP
inlawrev-20658	1136	148	2008.390	2008.390	NUM
inlawrev-20658	1136	149	but	but	CCONJ
inlawrev-20658	1136	150	by	by	ADP
inlawrev-20658	1136	151	2010	2010	NUM
inlawrev-20658	1136	152	,	,	PUNCT
inlawrev-20658	1136	153	clark	clark	PROPN
inlawrev-20658	1136	154	county	county	PROPN
inlawrev-20658	1136	155	had	have	AUX
inlawrev-20658	1136	156	depleted	deplete	VERB
inlawrev-20658	1136	157	the	the	DET
inlawrev-20658	1136	158	cash	cash	NOUN
inlawrev-20658	1136	159	reserves	reserve	NOUN
inlawrev-20658	1136	160	in	in	ADP
inlawrev-20658	1136	161	its	its	PRON
inlawrev-20658	1136	162	rainy	rainy	ADJ
inlawrev-20658	1136	163	day	day	NOUN
inlawrev-20658	1136	164	fund.391	fund.391	PROPN
inlawrev-20658	1136	165	thus	thus	ADV
inlawrev-20658	1136	166	,	,	PUNCT
inlawrev-20658	1136	167	clark	clark	PROPN
inlawrev-20658	1136	168	county	county	PROPN
inlawrev-20658	1136	169	attempted	attempt	VERB
inlawrev-20658	1136	170	to	to	PART
inlawrev-20658	1136	171	reclaim	reclaim	VERB
inlawrev-20658	1136	172	the	the	DET
inlawrev-20658	1136	173	property	property	NOUN
inlawrev-20658	1136	174	tax	tax	NOUN
inlawrev-20658	1136	175	revenue	revenue	NOUN
inlawrev-20658	1136	176	by	by	ADP
inlawrev-20658	1136	177	petitioning	petition	VERB
inlawrev-20658	1136	178	the	the	DET
inlawrev-20658	1136	179	dlgf	dlgf	NOUN
inlawrev-20658	1136	180	for	for	ADP
inlawrev-20658	1136	181	permission	permission	NOUN
inlawrev-20658	1136	182	to	to	PART
inlawrev-20658	1136	183	impose	impose	VERB
inlawrev-20658	1136	184	an	an	DET
inlawrev-20658	1136	185	excess	excess	ADJ
inlawrev-20658	1136	186	property	property	NOUN
inlawrev-20658	1136	187	tax	tax	NOUN
inlawrev-20658	1136	188	levy	levy	NOUN
inlawrev-20658	1136	189	in	in	ADP
inlawrev-20658	1136	190	the	the	DET
inlawrev-20658	1136	191	amount	amount	NOUN
inlawrev-20658	1136	192	of	of	ADP
inlawrev-20658	1136	193	$	$	SYM
inlawrev-20658	1136	194	7,206,383.392	7,206,383.392	NOUN
inlawrev-20658	1136	195	clark	clark	PROPN
inlawrev-20658	1136	196	county	county	PROPN
inlawrev-20658	1136	197	’s	’s	PART
inlawrev-20658	1136	198	petition	petition	NOUN
inlawrev-20658	1136	199	stated	state	VERB
inlawrev-20658	1136	200	that	that	SCONJ
inlawrev-20658	1136	201	the	the	DET
inlawrev-20658	1136	202	dlgf	dlgf	NOUN
inlawrev-20658	1136	203	could	could	AUX
inlawrev-20658	1136	204	approve	approve	VERB
inlawrev-20658	1136	205	the	the	DET
inlawrev-20658	1136	206	levy	levy	NOUN
inlawrev-20658	1136	207	appeal	appeal	NOUN
inlawrev-20658	1136	208	because	because	SCONJ
inlawrev-20658	1136	209	the	the	DET
inlawrev-20658	1136	210	town	town	NOUN
inlawrev-20658	1136	211	council	council	NOUN
inlawrev-20658	1136	212	made	make	VERB
inlawrev-20658	1136	213	a	a	DET
inlawrev-20658	1136	214	“	"	PUNCT
inlawrev-20658	1136	215	data	datum	NOUN
inlawrev-20658	1136	216	error	error	NOUN
inlawrev-20658	1136	217	,	,	PUNCT
inlawrev-20658	1136	218	”	"	PUNCT
inlawrev-20658	1136	219	which	which	PRON
inlawrev-20658	1136	220	was	be	AUX
inlawrev-20658	1136	221	correctable	correctable	ADJ
inlawrev-20658	1136	222	through	through	ADP
inlawrev-20658	1136	223	ind	ind	PROPN
inlawrev-20658	1136	224	.	.	PUNCT
inlawrev-20658	1137	1	code	code	NOUN
inlawrev-20658	1137	2	section	section	NOUN
inlawrev-20658	1137	3	6	6	NUM
inlawrev-20658	1137	4	-	-	SYM
inlawrev-20658	1137	5	1.1	1.1	NUM
inlawrev-20658	1137	6	-	-	NUM
inlawrev-20658	1137	7	18.5	18.5	NUM
inlawrev-20658	1137	8	-	-	SYM
inlawrev-20658	1137	9	14.393	14.393	NUM
inlawrev-20658	1137	10	on	on	ADP
inlawrev-20658	1137	11	appeal	appeal	NOUN
inlawrev-20658	1137	12	,	,	PUNCT
inlawrev-20658	1137	13	clark	clark	PROPN
inlawrev-20658	1137	14	county	county	NOUN
inlawrev-20658	1137	15	provided	provide	VERB
inlawrev-20658	1137	16	three	three	NUM
inlawrev-20658	1137	17	reasons	reason	NOUN
inlawrev-20658	1137	18	why	why	SCONJ
inlawrev-20658	1137	19	the	the	DET
inlawrev-20658	1137	20	dlgf	dlgf	NOUN
inlawrev-20658	1137	21	’s	’s	PART
inlawrev-20658	1137	22	final	final	ADJ
inlawrev-20658	1137	23	determination	determination	NOUN
inlawrev-20658	1137	24	was	be	AUX
inlawrev-20658	1137	25	invalid.394	invalid.394	NUM
inlawrev-20658	1137	26	first	first	ADJ
inlawrev-20658	1137	27	,	,	PUNCT
inlawrev-20658	1137	28	clark	clark	PROPN
inlawrev-20658	1137	29	county	county	PROPN
inlawrev-20658	1137	30	argued	argue	VERB
inlawrev-20658	1137	31	that	that	SCONJ
inlawrev-20658	1137	32	the	the	DET
inlawrev-20658	1137	33	dlgf	dlgf	NOUN
inlawrev-20658	1137	34	abused	abuse	VERB
inlawrev-20658	1137	35	its	its	PRON
inlawrev-20658	1137	36	discretion	discretion	NOUN
inlawrev-20658	1137	37	by	by	ADP
inlawrev-20658	1137	38	arbitrarily	arbitrarily	ADV
inlawrev-20658	1137	39	and	and	CCONJ
inlawrev-20658	1137	40	capriciously	capriciously	ADV
inlawrev-20658	1137	41	determining	determine	VERB
inlawrev-20658	1137	42	that	that	SCONJ
inlawrev-20658	1137	43	the	the	DET
inlawrev-20658	1137	44	town	town	NOUN
inlawrev-20658	1137	45	council	council	NOUN
inlawrev-20658	1137	46	did	do	AUX
inlawrev-20658	1137	47	not	not	PART
inlawrev-20658	1137	48	make	make	VERB
inlawrev-20658	1137	49	a	a	DET
inlawrev-20658	1137	50	data	datum	NOUN
inlawrev-20658	1137	51	error.395	error.395	PROPN
inlawrev-20658	1137	52	second	second	ADJ
inlawrev-20658	1137	53	,	,	PUNCT
inlawrev-20658	1137	54	clark	clark	PROPN
inlawrev-20658	1137	55	county	county	PROPN
inlawrev-20658	1137	56	argued	argue	VERB
inlawrev-20658	1137	57	that	that	SCONJ
inlawrev-20658	1137	58	the	the	DET
inlawrev-20658	1137	59	dlgf	dlgf	NOUN
inlawrev-20658	1137	60	contravened	contravene	VERB
inlawrev-20658	1137	61	the	the	DET
inlawrev-20658	1137	62	law	law	NOUN
inlawrev-20658	1137	63	when	when	SCONJ
inlawrev-20658	1137	64	it	it	PRON
inlawrev-20658	1137	65	failed	fail	VERB
inlawrev-20658	1137	66	to	to	PART
inlawrev-20658	1137	67	retroactively	retroactively	ADV
inlawrev-20658	1137	68	apply	apply	VERB
inlawrev-20658	1137	69	the	the	DET
inlawrev-20658	1137	70	2011	2011	NUM
inlawrev-20658	1137	71	statutory	statutory	ADJ
inlawrev-20658	1137	72	amendment	amendment	NOUN
inlawrev-20658	1137	73	that	that	PRON
inlawrev-20658	1137	74	eliminated	eliminate	VERB
inlawrev-20658	1137	75	the	the	DET
inlawrev-20658	1137	76	“	"	PUNCT
inlawrev-20658	1137	77	use	use	VERB
inlawrev-20658	1137	78	it	it	PRON
inlawrev-20658	1137	79	or	or	CCONJ
inlawrev-20658	1137	80	lose	lose	VERB
inlawrev-20658	1137	81	it	it	PRON
inlawrev-20658	1137	82	”	"	PUNCT
inlawrev-20658	1137	83	provision	provision	NOUN
inlawrev-20658	1137	84	from	from	ADP
inlawrev-20658	1137	85	the	the	DET
inlawrev-20658	1137	86	formula.396	formula.396	PROPN
inlawrev-20658	1137	87	third	third	NOUN
inlawrev-20658	1137	88	,	,	PUNCT
inlawrev-20658	1137	89	clark	clark	PROPN
inlawrev-20658	1137	90	county	county	PROPN
inlawrev-20658	1137	91	argued	argue	VERB
inlawrev-20658	1137	92	that	that	SCONJ
inlawrev-20658	1137	93	the	the	DET
inlawrev-20658	1137	94	dlgf	dlgf	NOUN
inlawrev-20658	1137	95	violated	violate	VERB
inlawrev-20658	1137	96	clark	clark	PROPN
inlawrev-20658	1137	97	county	county	PROPN
inlawrev-20658	1137	98	’s	’s	PART
inlawrev-20658	1137	99	due	due	ADJ
inlawrev-20658	1137	100	process	process	NOUN
inlawrev-20658	1137	101	382	382	NUM
inlawrev-20658	1137	102	.	.	PUNCT
inlawrev-20658	1138	1	i	i	PRON
inlawrev-20658	1138	2	d.	d.	PROPN
inlawrev-20658	1138	3	383	383	NUM
inlawrev-20658	1138	4	.	.	PUNCT
inlawrev-20658	1139	1	i	i	PRON
inlawrev-20658	1139	2	d.	d.	PROPN
inlawrev-20658	1139	3	384	384	NUM
inlawrev-20658	1139	4	.	.	PUNCT
inlawrev-20658	1140	1	i	i	PRON
inlawrev-20658	1140	2	d.	d.	PROPN
inlawrev-20658	1140	3	385	385	NUM
inlawrev-20658	1140	4	.	.	PUNCT
inlawrev-20658	1141	1	i	i	PRON
inlawrev-20658	1141	2	d.	d.	PROPN
inlawrev-20658	1141	3	386	386	NUM
inlawrev-20658	1141	4	.	.	PUNCT
inlawrev-20658	1142	1	i	i	PRON
inlawrev-20658	1142	2	d.	d.	PROPN
inlawrev-20658	1142	3	387	387	NUM
inlawrev-20658	1142	4	.	.	PUNCT
inlawrev-20658	1143	1	i	i	PRON
inlawrev-20658	1143	2	d.	d.	PROPN
inlawrev-20658	1143	3	388	388	NUM
inlawrev-20658	1143	4	.	.	PUNCT
inlawrev-20658	1143	5	12	12	NUM
inlawrev-20658	1143	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1143	7	1000	1000	NUM
inlawrev-20658	1143	8	(	(	PUNCT
inlawrev-20658	1143	9	ind	ind	NOUN
inlawrev-20658	1143	10	.	.	PUNCT
inlawrev-20658	1144	1	tax	tax	PROPN
inlawrev-20658	1144	2	ct	ct	PROPN
inlawrev-20658	1144	3	.	.	PROPN
inlawrev-20658	1144	4	2014	2014	NUM
inlawrev-20658	1144	5	)	)	PUNCT
inlawrev-20658	1144	6	.	.	PUNCT
inlawrev-20658	1145	1	389	389	NUM
inlawrev-20658	1145	2	.	.	PUNCT
inlawrev-20658	1146	1	i	i	PRON
inlawrev-20658	1146	2	d.	d.	PROPN
inlawrev-20658	1146	3	at	at	ADP
inlawrev-20658	1146	4	1001	1001	NUM
inlawrev-20658	1146	5	-	-	SYM
inlawrev-20658	1146	6	03	03	NUM
inlawrev-20658	1146	7	.	.	PUNCT
inlawrev-20658	1147	1	390	390	NUM
inlawrev-20658	1147	2	.	.	PUNCT
inlawrev-20658	1148	1	i	i	PRON
inlawrev-20658	1148	2	d.	d.	PROPN
inlawrev-20658	1148	3	391	391	NUM
inlawrev-20658	1148	4	.	.	PUNCT
inlawrev-20658	1149	1	i	i	PRON
inlawrev-20658	1149	2	d.	d.	PROPN
inlawrev-20658	1149	3	392	392	NUM
inlawrev-20658	1149	4	.	.	PUNCT
inlawrev-20658	1150	1	i	i	PRON
inlawrev-20658	1150	2	d.	d.	PROPN
inlawrev-20658	1150	3	393	393	NUM
inlawrev-20658	1150	4	.	.	PUNCT
inlawrev-20658	1151	1	i	i	PRON
inlawrev-20658	1151	2	d.	d.	PROPN
inlawrev-20658	1151	3	394	394	NUM
inlawrev-20658	1151	4	.	.	PUNCT
inlawrev-20658	1152	1	i	i	PRON
inlawrev-20658	1152	2	d.	d.	PROPN
inlawrev-20658	1152	3	at	at	ADP
inlawrev-20658	1152	4	1003	1003	NUM
inlawrev-20658	1152	5	-	-	SYM
inlawrev-20658	1152	6	06	06	NUM
inlawrev-20658	1152	7	.	.	PUNCT
inlawrev-20658	1153	1	395	395	NUM
inlawrev-20658	1153	2	.	.	PUNCT
inlawrev-20658	1154	1	i	i	PRON
inlawrev-20658	1154	2	d.	d.	PROPN
inlawrev-20658	1154	3	396	396	NUM
inlawrev-20658	1154	4	.	.	PUNCT
inlawrev-20658	1155	1	i	i	PRON
inlawrev-20658	1155	2	d.	d.	PROPN
inlawrev-20658	1155	3	2015	2015	NUM
inlawrev-20658	1155	4	]	]	PUNCT
inlawrev-20658	1155	5	taxation	taxation	NOUN
inlawrev-20658	1155	6	1491	1491	NUM
inlawrev-20658	1155	7	rights.397	rights.397	NOUN
inlawrev-20658	1155	8	however	however	ADV
inlawrev-20658	1155	9	,	,	PUNCT
inlawrev-20658	1155	10	the	the	DET
inlawrev-20658	1155	11	indiana	indiana	PROPN
inlawrev-20658	1155	12	tax	tax	PROPN
inlawrev-20658	1155	13	court	court	NOUN
inlawrev-20658	1155	14	determined	determine	VERB
inlawrev-20658	1155	15	that	that	SCONJ
inlawrev-20658	1155	16	there	there	PRON
inlawrev-20658	1155	17	was	be	VERB
inlawrev-20658	1155	18	no	no	DET
inlawrev-20658	1155	19	record	record	ADJ
inlawrev-20658	1155	20	evidence	evidence	NOUN
inlawrev-20658	1155	21	to	to	PART
inlawrev-20658	1155	22	indicate	indicate	VERB
inlawrev-20658	1155	23	that	that	SCONJ
inlawrev-20658	1155	24	there	there	PRON
inlawrev-20658	1155	25	was	be	VERB
inlawrev-20658	1155	26	an	an	DET
inlawrev-20658	1155	27	objective	objective	ADJ
inlawrev-20658	1155	28	error	error	NOUN
inlawrev-20658	1155	29	in	in	ADP
inlawrev-20658	1155	30	the	the	DET
inlawrev-20658	1155	31	town	town	NOUN
inlawrev-20658	1155	32	council	council	PROPN
inlawrev-20658	1155	33	’s	’s	PART
inlawrev-20658	1155	34	data	datum	NOUN
inlawrev-20658	1155	35	when	when	SCONJ
inlawrev-20658	1155	36	its	its	PRON
inlawrev-20658	1155	37	decision	decision	NOUN
inlawrev-20658	1155	38	was	be	AUX
inlawrev-20658	1155	39	made	make	VERB
inlawrev-20658	1155	40	to	to	PART
inlawrev-20658	1155	41	forego	forego	VERB
inlawrev-20658	1155	42	the	the	DET
inlawrev-20658	1155	43	maximum	maximum	ADJ
inlawrev-20658	1155	44	levy	levy	NOUN
inlawrev-20658	1155	45	allowable	allowable	ADJ
inlawrev-20658	1155	46	for	for	ADP
inlawrev-20658	1155	47	2008.398	2008.398	NUM
inlawrev-20658	1155	48	the	the	DET
inlawrev-20658	1155	49	town	town	NOUN
inlawrev-20658	1155	50	council	council	PROPN
inlawrev-20658	1155	51	approved	approve	VERB
inlawrev-20658	1155	52	a	a	DET
inlawrev-20658	1155	53	property	property	NOUN
inlawrev-20658	1155	54	tax	tax	NOUN
inlawrev-20658	1155	55	levy	levy	NOUN
inlawrev-20658	1155	56	for	for	ADP
inlawrev-20658	1155	57	$	$	SYM
inlawrev-20658	1155	58	2.7	2.7	NUM
inlawrev-20658	1155	59	million	million	NUM
inlawrev-20658	1155	60	less	less	ADJ
inlawrev-20658	1155	61	than	than	ADP
inlawrev-20658	1155	62	what	what	PRON
inlawrev-20658	1155	63	was	be	AUX
inlawrev-20658	1155	64	statutorily	statutorily	ADV
inlawrev-20658	1155	65	allowed	allow	VERB
inlawrev-20658	1155	66	in	in	ADP
inlawrev-20658	1155	67	2008	2008	NUM
inlawrev-20658	1155	68	,	,	PUNCT
inlawrev-20658	1155	69	which	which	PRON
inlawrev-20658	1155	70	was	be	AUX
inlawrev-20658	1155	71	not	not	PART
inlawrev-20658	1155	72	an	an	DET
inlawrev-20658	1155	73	“	"	PUNCT
inlawrev-20658	1155	74	error	error	NOUN
inlawrev-20658	1155	75	in	in	ADP
inlawrev-20658	1155	76	data,”399	data,”399	NOUN
inlawrev-20658	1155	77	nor	nor	CCONJ
inlawrev-20658	1155	78	was	be	AUX
inlawrev-20658	1155	79	it	it	PRON
inlawrev-20658	1155	80	even	even	ADV
inlawrev-20658	1155	81	an	an	DET
inlawrev-20658	1155	82	error	error	NOUN
inlawrev-20658	1155	83	in	in	ADP
inlawrev-20658	1155	84	interpreting	interpret	VERB
inlawrev-20658	1155	85	data.400	data.400	NOUN
inlawrev-20658	1155	86	instead	instead	ADV
inlawrev-20658	1155	87	,	,	PUNCT
inlawrev-20658	1155	88	it	it	PRON
inlawrev-20658	1155	89	was	be	AUX
inlawrev-20658	1155	90	simply	simply	ADV
inlawrev-20658	1155	91	a	a	DET
inlawrev-20658	1155	92	failure	failure	NOUN
inlawrev-20658	1155	93	on	on	ADP
inlawrev-20658	1155	94	the	the	DET
inlawrev-20658	1155	95	part	part	NOUN
inlawrev-20658	1155	96	of	of	ADP
inlawrev-20658	1155	97	the	the	DET
inlawrev-20658	1155	98	town	town	NOUN
inlawrev-20658	1155	99	council	council	PROPN
inlawrev-20658	1155	100	to	to	PART
inlawrev-20658	1155	101	plan	plan	VERB
inlawrev-20658	1155	102	for	for	ADP
inlawrev-20658	1155	103	budgetary	budgetary	ADJ
inlawrev-20658	1155	104	contingencies.401	contingencies.401	NOUN
inlawrev-20658	1155	105	consequently	consequently	ADV
inlawrev-20658	1155	106	,	,	PUNCT
inlawrev-20658	1155	107	the	the	DET
inlawrev-20658	1155	108	indiana	indiana	PROPN
inlawrev-20658	1155	109	tax	tax	PROPN
inlawrev-20658	1155	110	court	court	NOUN
inlawrev-20658	1155	111	determined	determine	VERB
inlawrev-20658	1155	112	not	not	PART
inlawrev-20658	1155	113	to	to	PART
inlawrev-20658	1155	114	reverse	reverse	VERB
inlawrev-20658	1155	115	the	the	DET
inlawrev-20658	1155	116	dlgf	dlgf	NOUN
inlawrev-20658	1155	117	’s	’s	PART
inlawrev-20658	1155	118	final	final	ADJ
inlawrev-20658	1155	119	determination	determination	NOUN
inlawrev-20658	1155	120	because	because	SCONJ
inlawrev-20658	1155	121	the	the	DET
inlawrev-20658	1155	122	indiana	indiana	PROPN
inlawrev-20658	1155	123	tax	tax	PROPN
inlawrev-20658	1155	124	court	court	NOUN
inlawrev-20658	1155	125	determined	determine	VERB
inlawrev-20658	1155	126	that	that	SCONJ
inlawrev-20658	1155	127	ind	ind	NOUN
inlawrev-20658	1155	128	.	.	PUNCT
inlawrev-20658	1156	1	code	code	NOUN
inlawrev-20658	1156	2	section	section	NOUN
inlawrev-20658	1156	3	6	6	NUM
inlawrev-20658	1156	4	-	-	SYM
inlawrev-20658	1156	5	1.1	1.1	NUM
inlawrev-20658	1156	6	-	-	NUM
inlawrev-20658	1156	7	18.5	18.5	NUM
inlawrev-20658	1156	8	-	-	SYM
inlawrev-20658	1156	9	14	14	NUM
inlawrev-20658	1156	10	is	be	AUX
inlawrev-20658	1156	11	for	for	ADP
inlawrev-20658	1156	12	the	the	DET
inlawrev-20658	1156	13	correction	correction	NOUN
inlawrev-20658	1156	14	of	of	ADP
inlawrev-20658	1156	15	an	an	DET
inlawrev-20658	1156	16	objective	objective	ADJ
inlawrev-20658	1156	17	error	error	NOUN
inlawrev-20658	1156	18	only	only	ADV
inlawrev-20658	1156	19	and	and	CCONJ
inlawrev-20658	1156	20	not	not	PART
inlawrev-20658	1156	21	for	for	ADP
inlawrev-20658	1156	22	a	a	DET
inlawrev-20658	1156	23	failure	failure	NOUN
inlawrev-20658	1156	24	on	on	ADP
inlawrev-20658	1156	25	the	the	DET
inlawrev-20658	1156	26	part	part	NOUN
inlawrev-20658	1156	27	of	of	ADP
inlawrev-20658	1156	28	the	the	DET
inlawrev-20658	1156	29	town	town	NOUN
inlawrev-20658	1156	30	council	council	PROPN
inlawrev-20658	1156	31	to	to	PART
inlawrev-20658	1156	32	plan	plan	VERB
inlawrev-20658	1156	33	for	for	ADP
inlawrev-20658	1156	34	budgetary	budgetary	ADJ
inlawrev-20658	1156	35	contingencies.402	contingencies.402	NOUN
inlawrev-20658	1156	36	the	the	DET
inlawrev-20658	1156	37	2011	2011	NUM
inlawrev-20658	1156	38	amendment	amendment	NOUN
inlawrev-20658	1156	39	eliminating	eliminate	VERB
inlawrev-20658	1156	40	the	the	DET
inlawrev-20658	1156	41	“	"	PUNCT
inlawrev-20658	1156	42	use	use	VERB
inlawrev-20658	1156	43	it	it	PRON
inlawrev-20658	1156	44	or	or	CCONJ
inlawrev-20658	1156	45	lose	lose	VERB
inlawrev-20658	1156	46	it”403	it”403	NOUN
inlawrev-20658	1156	47	provision	provision	NOUN
inlawrev-20658	1156	48	of	of	ADP
inlawrev-20658	1156	49	ind	ind	PROPN
inlawrev-20658	1156	50	.	.	PUNCT
inlawrev-20658	1157	1	code	code	NOUN
inlawrev-20658	1157	2	section	section	NOUN
inlawrev-20658	1157	3	6	6	NUM
inlawrev-20658	1157	4	-	-	SYM
inlawrev-20658	1157	5	1.1	1.1	NUM
inlawrev-20658	1157	6	-	-	NUM
inlawrev-20658	1157	7	18.5	18.5	NUM
inlawrev-20658	1157	8	-	-	SYM
inlawrev-20658	1157	9	3	3	NUM
inlawrev-20658	1157	10	unambiguously	unambiguously	ADV
inlawrev-20658	1157	11	provided	provide	VERB
inlawrev-20658	1157	12	that	that	SCONJ
inlawrev-20658	1157	13	the	the	DET
inlawrev-20658	1157	14	town	town	NOUN
inlawrev-20658	1157	15	council	council	NOUN
inlawrev-20658	1157	16	was	be	AUX
inlawrev-20658	1157	17	not	not	PART
inlawrev-20658	1157	18	entitled	entitle	VERB
inlawrev-20658	1157	19	to	to	PART
inlawrev-20658	1157	20	retroactive	retroactive	VERB
inlawrev-20658	1157	21	effect.404	effect.404	NOUN
inlawrev-20658	1157	22	therefore	therefore	ADV
inlawrev-20658	1157	23	,	,	PUNCT
inlawrev-20658	1157	24	the	the	DET
inlawrev-20658	1157	25	indiana	indiana	PROPN
inlawrev-20658	1157	26	tax	tax	PROPN
inlawrev-20658	1157	27	court	court	NOUN
inlawrev-20658	1157	28	determined	determine	VERB
inlawrev-20658	1157	29	the	the	DET
inlawrev-20658	1157	30	town	town	NOUN
inlawrev-20658	1157	31	council	council	NOUN
inlawrev-20658	1157	32	did	do	AUX
inlawrev-20658	1157	33	not	not	PART
inlawrev-20658	1157	34	make	make	VERB
inlawrev-20658	1157	35	a	a	DET
inlawrev-20658	1157	36	data	data	NOUN
inlawrev-20658	1157	37	error	error	NOUN
inlawrev-20658	1157	38	which	which	PRON
inlawrev-20658	1157	39	was	be	AUX
inlawrev-20658	1157	40	correctable	correctable	ADJ
inlawrev-20658	1157	41	through	through	ADP
inlawrev-20658	1157	42	ind	ind	PROPN
inlawrev-20658	1157	43	.	.	PUNCT
inlawrev-20658	1158	1	code	code	NOUN
inlawrev-20658	1158	2	section	section	NOUN
inlawrev-20658	1158	3	6	6	NUM
inlawrev-20658	1158	4	-	-	SYM
inlawrev-20658	1158	5	1.1	1.1	NUM
inlawrev-20658	1158	6	-	-	NUM
inlawrev-20658	1158	7	18.5	18.5	NUM
inlawrev-20658	1158	8	-	-	SYM
inlawrev-20658	1158	9	14	14	NUM
inlawrev-20658	1158	10	,	,	PUNCT
inlawrev-20658	1158	11	when	when	SCONJ
inlawrev-20658	1158	12	the	the	DET
inlawrev-20658	1158	13	town	town	NOUN
inlawrev-20658	1158	14	council	council	PROPN
inlawrev-20658	1158	15	approved	approve	VERB
inlawrev-20658	1158	16	its	its	PRON
inlawrev-20658	1158	17	2008	2008	NUM
inlawrev-20658	1158	18	property	property	NOUN
inlawrev-20658	1158	19	tax	tax	NOUN
inlawrev-20658	1158	20	levy	levy	NOUN
inlawrev-20658	1158	21	for	for	ADP
inlawrev-20658	1158	22	$	$	SYM
inlawrev-20658	1158	23	2.7	2.7	NUM
inlawrev-20658	1158	24	million	million	NUM
inlawrev-20658	1158	25	less	less	ADJ
inlawrev-20658	1158	26	than	than	ADP
inlawrev-20658	1158	27	what	what	PRON
inlawrev-20658	1158	28	was	be	AUX
inlawrev-20658	1158	29	statutorily	statutorily	ADV
inlawrev-20658	1158	30	permitted.405	permitted.405	ADJ
inlawrev-20658	1158	31	4	4	NUM
inlawrev-20658	1158	32	.	.	PUNCT
inlawrev-20658	1158	33	gary	gary	PROPN
inlawrev-20658	1158	34	community	community	PROPN
inlawrev-20658	1158	35	school	school	PROPN
inlawrev-20658	1158	36	corp	corp	PROPN
inlawrev-20658	1158	37	.	.	PROPN
inlawrev-20658	1158	38	v.	v.	PROPN
inlawrev-20658	1158	39	indiana	indiana	PROPN
inlawrev-20658	1158	40	department	department	PROPN
inlawrev-20658	1158	41	of	of	ADP
inlawrev-20658	1158	42	local	local	ADJ
inlawrev-20658	1158	43	government	government	NOUN
inlawrev-20658	1158	44	finance.406	finance.406	NOUN
inlawrev-20658	1158	45	—	—	PUNCT
inlawrev-20658	1158	46	on	on	ADP
inlawrev-20658	1158	47	april	april	PROPN
inlawrev-20658	1158	48	19	19	NUM
inlawrev-20658	1158	49	,	,	PUNCT
inlawrev-20658	1158	50	2011	2011	NUM
inlawrev-20658	1158	51	,	,	PUNCT
inlawrev-20658	1158	52	the	the	DET
inlawrev-20658	1158	53	gary	gary	PROPN
inlawrev-20658	1158	54	community	community	PROPN
inlawrev-20658	1158	55	school	school	NOUN
inlawrev-20658	1158	56	corporation	corporation	NOUN
inlawrev-20658	1158	57	(	(	PUNCT
inlawrev-20658	1158	58	“	"	PUNCT
inlawrev-20658	1158	59	school	school	NOUN
inlawrev-20658	1158	60	corporation	corporation	NOUN
inlawrev-20658	1158	61	”	"	PUNCT
inlawrev-20658	1158	62	)	)	PUNCT
inlawrev-20658	1158	63	filed	file	VERB
inlawrev-20658	1158	64	an	an	DET
inlawrev-20658	1158	65	original	original	ADJ
inlawrev-20658	1158	66	tax	tax	NOUN
inlawrev-20658	1158	67	appeal	appeal	NOUN
inlawrev-20658	1158	68	,	,	PUNCT
inlawrev-20658	1158	69	claiming	claim	VERB
inlawrev-20658	1158	70	that	that	SCONJ
inlawrev-20658	1158	71	the	the	DET
inlawrev-20658	1158	72	dlgf	dlgf	NOUN
inlawrev-20658	1158	73	erred	err	VERB
inlawrev-20658	1158	74	in	in	ADP
inlawrev-20658	1158	75	reducing	reduce	VERB
inlawrev-20658	1158	76	its	its	PRON
inlawrev-20658	1158	77	exempt	exempt	ADJ
inlawrev-20658	1158	78	debt	debt	NOUN
inlawrev-20658	1158	79	service	service	NOUN
inlawrev-20658	1158	80	fund	fund	NOUN
inlawrev-20658	1158	81	levy	levy	NOUN
inlawrev-20658	1158	82	for	for	ADP
inlawrev-20658	1158	83	the	the	DET
inlawrev-20658	1158	84	2011	2011	NUM
inlawrev-20658	1158	85	budget	budget	NOUN
inlawrev-20658	1158	86	year.407	year.407	INTJ
inlawrev-20658	1158	87	the	the	DET
inlawrev-20658	1158	88	dlgf	dlgf	NOUN
inlawrev-20658	1158	89	moved	move	VERB
inlawrev-20658	1158	90	to	to	PART
inlawrev-20658	1158	91	strike	strike	VERB
inlawrev-20658	1158	92	the	the	DET
inlawrev-20658	1158	93	appendix	appendix	NOUN
inlawrev-20658	1158	94	attached	attach	VERB
inlawrev-20658	1158	95	to	to	ADP
inlawrev-20658	1158	96	the	the	DET
inlawrev-20658	1158	97	school	school	NOUN
inlawrev-20658	1158	98	corporation	corporation	NOUN
inlawrev-20658	1158	99	’s	’s	PART
inlawrev-20658	1158	100	brief	brief	NOUN
inlawrev-20658	1158	101	on	on	ADP
inlawrev-20658	1158	102	the	the	DET
inlawrev-20658	1158	103	grounds	ground	NOUN
inlawrev-20658	1158	104	that	that	SCONJ
inlawrev-20658	1158	105	its	its	PRON
inlawrev-20658	1158	106	three	three	NUM
inlawrev-20658	1158	107	exhibits	exhibit	NOUN
inlawrev-20658	1158	108	were	be	AUX
inlawrev-20658	1158	109	not	not	PART
inlawrev-20658	1158	110	part	part	NOUN
inlawrev-20658	1158	111	of	of	ADP
inlawrev-20658	1158	112	the	the	DET
inlawrev-20658	1158	113	certified	certify	VERB
inlawrev-20658	1158	114	administrative	administrative	ADJ
inlawrev-20658	1158	115	record.408	record.408	NOUN
inlawrev-20658	1158	116	subsequently	subsequently	ADV
inlawrev-20658	1158	117	,	,	PUNCT
inlawrev-20658	1158	118	the	the	DET
inlawrev-20658	1158	119	school	school	NOUN
inlawrev-20658	1158	120	corporation	corporation	NOUN
inlawrev-20658	1158	121	filed	file	VERB
inlawrev-20658	1158	122	a	a	DET
inlawrev-20658	1158	123	brief	brief	NOUN
inlawrev-20658	1158	124	in	in	ADP
inlawrev-20658	1158	125	opposition	opposition	NOUN
inlawrev-20658	1158	126	to	to	PART
inlawrev-20658	1158	127	which	which	PRON
inlawrev-20658	1158	128	it	it	PRON
inlawrev-20658	1158	129	attached	attach	VERB
inlawrev-20658	1158	130	another	another	DET
inlawrev-20658	1158	131	exhibit	exhibit	NOUN
inlawrev-20658	1158	132	,	,	PUNCT
inlawrev-20658	1158	133	a	a	DET
inlawrev-20658	1158	134	two	two	NUM
inlawrev-20658	1158	135	-	-	PUNCT
inlawrev-20658	1158	136	page	page	NOUN
inlawrev-20658	1158	137	letter	letter	NOUN
inlawrev-20658	1158	138	from	from	ADP
inlawrev-20658	1158	139	the	the	DET
inlawrev-20658	1158	140	school	school	NOUN
inlawrev-20658	1158	141	corporation	corporation	NOUN
inlawrev-20658	1158	142	to	to	ADP
inlawrev-20658	1158	143	the	the	DET
inlawrev-20658	1158	144	dlgf.409	dlgf.409	NOUN
inlawrev-20658	1158	145	on	on	ADP
inlawrev-20658	1158	146	appeal	appeal	NOUN
inlawrev-20658	1158	147	,	,	PUNCT
inlawrev-20658	1158	148	this	this	DET
inlawrev-20658	1158	149	matter	matter	NOUN
inlawrev-20658	1158	150	concerned	concern	VERB
inlawrev-20658	1158	151	the	the	DET
inlawrev-20658	1158	152	dlgf	dlgf	NOUN
inlawrev-20658	1158	153	’s	’s	PART
inlawrev-20658	1158	154	motion	motion	NOUN
inlawrev-20658	1158	155	to	to	PART
inlawrev-20658	1158	156	strike	strike	VERB
inlawrev-20658	1158	157	four	four	NUM
inlawrev-20658	1158	158	exhibits	exhibit	NOUN
inlawrev-20658	1158	159	that	that	PRON
inlawrev-20658	1158	160	were	be	AUX
inlawrev-20658	1158	161	submitted	submit	VERB
inlawrev-20658	1158	162	to	to	PART
inlawrev-20658	1158	163	support	support	VERB
inlawrev-20658	1158	164	the	the	DET
inlawrev-20658	1158	165	school	school	NOUN
inlawrev-20658	1158	166	corporation	corporation	NOUN
inlawrev-20658	1158	167	’s	’s	PART
inlawrev-20658	1158	168	appeal.410	appeal.410	NOUN
inlawrev-20658	1158	169	however	however	ADV
inlawrev-20658	1158	170	,	,	PUNCT
inlawrev-20658	1158	171	indiana	indiana	PROPN
inlawrev-20658	1158	172	tax	tax	PROPN
inlawrev-20658	1158	173	court	court	NOUN
inlawrev-20658	1158	174	denied	deny	VERB
inlawrev-20658	1158	175	the	the	DET
inlawrev-20658	1158	176	motion	motion	NOUN
inlawrev-20658	1158	177	in	in	ADP
inlawrev-20658	1158	178	part	part	NOUN
inlawrev-20658	1158	179	and	and	CCONJ
inlawrev-20658	1158	180	granted	grant	VERB
inlawrev-20658	1158	181	it	it	PRON
inlawrev-20658	1158	182	in	in	ADP
inlawrev-20658	1158	183	part	part	NOUN
inlawrev-20658	1158	184	,	,	PUNCT
inlawrev-20658	1158	185	because	because	SCONJ
inlawrev-20658	1158	186	nothing	nothing	PRON
inlawrev-20658	1158	187	within	within	ADP
inlawrev-20658	1158	188	the	the	DET
inlawrev-20658	1158	189	record	record	NOUN
inlawrev-20658	1158	190	or	or	CCONJ
inlawrev-20658	1158	191	the	the	DET
inlawrev-20658	1158	192	arguments	argument	NOUN
inlawrev-20658	1158	193	indicated	indicate	VERB
inlawrev-20658	1158	194	that	that	SCONJ
inlawrev-20658	1158	195	the	the	DET
inlawrev-20658	1158	196	exhibits	exhibit	NOUN
inlawrev-20658	1158	197	were	be	AUX
inlawrev-20658	1158	198	397	397	NUM
inlawrev-20658	1158	199	.	.	PUNCT
inlawrev-20658	1159	1	i	i	PRON
inlawrev-20658	1159	2	d.	d.	PROPN
inlawrev-20658	1159	3	398	398	NUM
inlawrev-20658	1159	4	.	.	PUNCT
inlawrev-20658	1160	1	i	i	PRON
inlawrev-20658	1160	2	d.	d.	PROPN
inlawrev-20658	1160	3	399	399	NUM
inlawrev-20658	1160	4	.	.	PUNCT
inlawrev-20658	1161	1	i	i	PRON
inlawrev-20658	1161	2	d.	d.	PROPN
inlawrev-20658	1161	3	400	400	NUM
inlawrev-20658	1161	4	.	.	PUNCT
inlawrev-20658	1162	1	i	i	PRON
inlawrev-20658	1162	2	d.	d.	PROPN
inlawrev-20658	1162	3	401	401	NUM
inlawrev-20658	1162	4	.	.	PUNCT
inlawrev-20658	1163	1	i	i	PRON
inlawrev-20658	1163	2	d.	d.	PROPN
inlawrev-20658	1163	3	402	402	NUM
inlawrev-20658	1163	4	.	.	PUNCT
inlawrev-20658	1164	1	i	i	PRON
inlawrev-20658	1164	2	d.	d.	PROPN
inlawrev-20658	1164	3	403	403	NUM
inlawrev-20658	1164	4	.	.	PUNCT
inlawrev-20658	1165	1	i	i	PRON
inlawrev-20658	1165	2	d.	d.	PROPN
inlawrev-20658	1165	3	404	404	NUM
inlawrev-20658	1165	4	.	.	PUNCT
inlawrev-20658	1166	1	i	i	PRON
inlawrev-20658	1166	2	d.	d.	PROPN
inlawrev-20658	1166	3	405	405	NUM
inlawrev-20658	1166	4	.	.	PUNCT
inlawrev-20658	1167	1	i	i	PRON
inlawrev-20658	1167	2	d.	d.	PROPN
inlawrev-20658	1167	3	406	406	NUM
inlawrev-20658	1167	4	.	.	PUNCT
inlawrev-20658	1167	5	15	15	NUM
inlawrev-20658	1167	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1167	7	1149	1149	NUM
inlawrev-20658	1167	8	(	(	PUNCT
inlawrev-20658	1167	9	ind	ind	NOUN
inlawrev-20658	1167	10	.	.	PUNCT
inlawrev-20658	1168	1	tax	tax	PROPN
inlawrev-20658	1168	2	ct	ct	PROPN
inlawrev-20658	1168	3	.	.	PROPN
inlawrev-20658	1168	4	2014	2014	NUM
inlawrev-20658	1168	5	)	)	PUNCT
inlawrev-20658	1168	6	.	.	PUNCT
inlawrev-20658	1169	1	407	407	NUM
inlawrev-20658	1169	2	.	.	PUNCT
inlawrev-20658	1170	1	i	i	PRON
inlawrev-20658	1170	2	d.	d.	PROPN
inlawrev-20658	1170	3	408	408	NUM
inlawrev-20658	1170	4	.	.	PUNCT
inlawrev-20658	1171	1	i	i	PRON
inlawrev-20658	1171	2	d.	d.	PROPN
inlawrev-20658	1171	3	409	409	NUM
inlawrev-20658	1171	4	.	.	PUNCT
inlawrev-20658	1172	1	i	i	PRON
inlawrev-20658	1172	2	d.	d.	PROPN
inlawrev-20658	1172	3	410	410	NUM
inlawrev-20658	1172	4	.	.	PUNCT
inlawrev-20658	1173	1	i	i	PRON
inlawrev-20658	1173	2	d.	d.	PROPN
inlawrev-20658	1173	3	1492	1492	NUM
inlawrev-20658	1174	1	indiana	indiana	PROPN
inlawrev-20658	1174	2	law	law	PROPN
inlawrev-20658	1174	3	review	review	NOUN
inlawrev-20658	1175	1	[	[	X
inlawrev-20658	1175	2	vol	vol	NOUN
inlawrev-20658	1175	3	.	.	PUNCT
inlawrev-20658	1176	1	48:1455	48:1455	NUM
inlawrev-20658	1176	2	submitted	submit	VERB
inlawrev-20658	1176	3	to	to	ADP
inlawrev-20658	1176	4	the	the	DET
inlawrev-20658	1176	5	dlgf	dlgf	NOUN
inlawrev-20658	1176	6	during	during	ADP
inlawrev-20658	1176	7	the	the	DET
inlawrev-20658	1176	8	administrative	administrative	ADJ
inlawrev-20658	1176	9	proceedings.411	proceedings.411	NOUN
inlawrev-20658	1176	10	accordingly	accordingly	ADV
inlawrev-20658	1176	11	,	,	PUNCT
inlawrev-20658	1176	12	the	the	DET
inlawrev-20658	1176	13	indiana	indiana	PROPN
inlawrev-20658	1176	14	tax	tax	PROPN
inlawrev-20658	1176	15	court	court	NOUN
inlawrev-20658	1176	16	was	be	AUX
inlawrev-20658	1176	17	not	not	PART
inlawrev-20658	1176	18	persuaded	persuade	VERB
inlawrev-20658	1176	19	that	that	SCONJ
inlawrev-20658	1176	20	the	the	DET
inlawrev-20658	1176	21	exhibits	exhibit	NOUN
inlawrev-20658	1176	22	in	in	ADP
inlawrev-20658	1176	23	the	the	DET
inlawrev-20658	1176	24	appendix	appendix	NOUN
inlawrev-20658	1176	25	were	be	AUX
inlawrev-20658	1176	26	properly	properly	ADV
inlawrev-20658	1176	27	before	before	ADP
inlawrev-20658	1176	28	the	the	DET
inlawrev-20658	1176	29	indiana	indiana	PROPN
inlawrev-20658	1176	30	tax	tax	PROPN
inlawrev-20658	1176	31	court.412	court.412	PROPN
inlawrev-20658	1176	32	furthermore	furthermore	ADV
inlawrev-20658	1176	33	,	,	PUNCT
inlawrev-20658	1176	34	the	the	DET
inlawrev-20658	1176	35	record	record	NOUN
inlawrev-20658	1176	36	failed	fail	VERB
inlawrev-20658	1176	37	to	to	PART
inlawrev-20658	1176	38	reveal	reveal	VERB
inlawrev-20658	1176	39	what	what	PRON
inlawrev-20658	1176	40	communications	communication	NOUN
inlawrev-20658	1176	41	or	or	CCONJ
inlawrev-20658	1176	42	procedures	procedure	NOUN
inlawrev-20658	1176	43	occurred	occur	VERB
inlawrev-20658	1176	44	during	during	ADP
inlawrev-20658	1176	45	the	the	DET
inlawrev-20658	1176	46	protest	protest	NOUN
inlawrev-20658	1176	47	,	,	PUNCT
inlawrev-20658	1176	48	nor	nor	CCONJ
inlawrev-20658	1176	49	identified	identify	VERB
inlawrev-20658	1176	50	the	the	DET
inlawrev-20658	1176	51	documents	document	NOUN
inlawrev-20658	1176	52	that	that	PRON
inlawrev-20658	1176	53	dlgf	dlgf	NOUN
inlawrev-20658	1176	54	considered.413	considered.413	VERB
inlawrev-20658	1176	55	this	this	DET
inlawrev-20658	1176	56	sparse	sparse	ADJ
inlawrev-20658	1176	57	record	record	NOUN
inlawrev-20658	1176	58	would	would	AUX
inlawrev-20658	1176	59	suggest	suggest	VERB
inlawrev-20658	1176	60	that	that	SCONJ
inlawrev-20658	1176	61	the	the	DET
inlawrev-20658	1176	62	school	school	NOUN
inlawrev-20658	1176	63	corporation	corporation	NOUN
inlawrev-20658	1176	64	did	do	AUX
inlawrev-20658	1176	65	not	not	PART
inlawrev-20658	1176	66	present	present	VERB
inlawrev-20658	1176	67	a	a	DET
inlawrev-20658	1176	68	single	single	ADJ
inlawrev-20658	1176	69	written	write	VERB
inlawrev-20658	1176	70	item	item	NOUN
inlawrev-20658	1176	71	to	to	ADP
inlawrev-20658	1176	72	the	the	DET
inlawrev-20658	1176	73	dlgf	dlgf	NOUN
inlawrev-20658	1176	74	with	with	ADP
inlawrev-20658	1176	75	respect	respect	NOUN
inlawrev-20658	1176	76	to	to	ADP
inlawrev-20658	1176	77	the	the	DET
inlawrev-20658	1176	78	school	school	NOUN
inlawrev-20658	1176	79	corporation	corporation	NOUN
inlawrev-20658	1176	80	’s	’s	PART
inlawrev-20658	1176	81	protest.414	protest.414	NOUN
inlawrev-20658	1176	82	based	base	VERB
inlawrev-20658	1176	83	on	on	ADP
inlawrev-20658	1176	84	the	the	DET
inlawrev-20658	1176	85	totality	totality	NOUN
inlawrev-20658	1176	86	of	of	ADP
inlawrev-20658	1176	87	the	the	DET
inlawrev-20658	1176	88	evidence	evidence	NOUN
inlawrev-20658	1176	89	,	,	PUNCT
inlawrev-20658	1176	90	the	the	DET
inlawrev-20658	1176	91	indiana	indiana	PROPN
inlawrev-20658	1176	92	tax	tax	PROPN
inlawrev-20658	1176	93	court	court	NOUN
inlawrev-20658	1176	94	held	hold	VERB
inlawrev-20658	1176	95	that	that	SCONJ
inlawrev-20658	1176	96	the	the	DET
inlawrev-20658	1176	97	march	march	PROPN
inlawrev-20658	1176	98	letter	letter	NOUN
inlawrev-20658	1176	99	should	should	AUX
inlawrev-20658	1176	100	have	have	AUX
inlawrev-20658	1176	101	been	be	AUX
inlawrev-20658	1176	102	in	in	ADP
inlawrev-20658	1176	103	the	the	DET
inlawrev-20658	1176	104	record	record	NOUN
inlawrev-20658	1176	105	and	and	CCONJ
inlawrev-20658	1176	106	,	,	PUNCT
inlawrev-20658	1176	107	as	as	ADP
inlawrev-20658	1176	108	such	such	ADJ
inlawrev-20658	1176	109	,	,	PUNCT
inlawrev-20658	1176	110	it	it	PRON
inlawrev-20658	1176	111	was	be	AUX
inlawrev-20658	1176	112	properly	properly	ADV
inlawrev-20658	1176	113	before	before	ADP
inlawrev-20658	1176	114	the	the	DET
inlawrev-20658	1176	115	indiana	indiana	PROPN
inlawrev-20658	1176	116	tax	tax	PROPN
inlawrev-20658	1176	117	court.415	court.415	PROPN
inlawrev-20658	1176	118	moreover	moreover	ADV
inlawrev-20658	1176	119	,	,	PUNCT
inlawrev-20658	1176	120	because	because	SCONJ
inlawrev-20658	1176	121	the	the	DET
inlawrev-20658	1176	122	indiana	indiana	PROPN
inlawrev-20658	1176	123	tax	tax	PROPN
inlawrev-20658	1176	124	court	court	NOUN
inlawrev-20658	1176	125	could	could	AUX
inlawrev-20658	1176	126	only	only	ADV
inlawrev-20658	1176	127	consider	consider	VERB
inlawrev-20658	1176	128	the	the	DET
inlawrev-20658	1176	129	evidence	evidence	NOUN
inlawrev-20658	1176	130	presented	present	VERB
inlawrev-20658	1176	131	to	to	ADP
inlawrev-20658	1176	132	the	the	DET
inlawrev-20658	1176	133	dlgf	dlgf	NOUN
inlawrev-20658	1176	134	during	during	ADP
inlawrev-20658	1176	135	the	the	DET
inlawrev-20658	1176	136	administrative	administrative	ADJ
inlawrev-20658	1176	137	process	process	NOUN
inlawrev-20658	1176	138	,	,	PUNCT
inlawrev-20658	1176	139	the	the	DET
inlawrev-20658	1176	140	dlgf	dlgf	NOUN
inlawrev-20658	1176	141	was	be	AUX
inlawrev-20658	1176	142	entitled	entitle	VERB
inlawrev-20658	1176	143	to	to	PART
inlawrev-20658	1176	144	strike	strike	VERB
inlawrev-20658	1176	145	certain	certain	ADJ
inlawrev-20658	1176	146	exhibits.416	exhibits.416	NOUN
inlawrev-20658	1176	147	additionally	additionally	ADV
inlawrev-20658	1176	148	,	,	PUNCT
inlawrev-20658	1176	149	the	the	DET
inlawrev-20658	1176	150	content	content	NOUN
inlawrev-20658	1176	151	of	of	ADP
inlawrev-20658	1176	152	a	a	DET
inlawrev-20658	1176	153	letter	letter	NOUN
inlawrev-20658	1176	154	,	,	PUNCT
inlawrev-20658	1176	155	which	which	PRON
inlawrev-20658	1176	156	was	be	AUX
inlawrev-20658	1176	157	written	write	VERB
inlawrev-20658	1176	158	on	on	ADP
inlawrev-20658	1176	159	school	school	NOUN
inlawrev-20658	1176	160	corporation	corporation	NOUN
inlawrev-20658	1176	161	letterhead	letterhead	VERB
inlawrev-20658	1176	162	and	and	CCONJ
inlawrev-20658	1176	163	dated	date	VERB
inlawrev-20658	1176	164	the	the	DET
inlawrev-20658	1176	165	same	same	ADJ
inlawrev-20658	1176	166	day	day	NOUN
inlawrev-20658	1176	167	when	when	SCONJ
inlawrev-20658	1176	168	the	the	DET
inlawrev-20658	1176	169	school	school	NOUN
inlawrev-20658	1176	170	corporation	corporation	NOUN
inlawrev-20658	1176	171	filed	file	VERB
inlawrev-20658	1176	172	its	its	PRON
inlawrev-20658	1176	173	protest	protest	NOUN
inlawrev-20658	1176	174	,	,	PUNCT
inlawrev-20658	1176	175	provided	provide	VERB
inlawrev-20658	1176	176	the	the	DET
inlawrev-20658	1176	177	dlgf	dlgf	NOUN
inlawrev-20658	1176	178	with	with	ADP
inlawrev-20658	1176	179	an	an	DET
inlawrev-20658	1176	180	additional	additional	ADJ
inlawrev-20658	1176	181	rationale	rationale	NOUN
inlawrev-20658	1176	182	in	in	ADP
inlawrev-20658	1176	183	support	support	NOUN
inlawrev-20658	1176	184	of	of	ADP
inlawrev-20658	1176	185	the	the	DET
inlawrev-20658	1176	186	school	school	NOUN
inlawrev-20658	1176	187	corporation	corporation	NOUN
inlawrev-20658	1176	188	’s	’s	PART
inlawrev-20658	1176	189	requested	request	VERB
inlawrev-20658	1176	190	levy	levy	NOUN
inlawrev-20658	1176	191	,	,	PUNCT
inlawrev-20658	1176	192	because	because	SCONJ
inlawrev-20658	1176	193	this	this	PRON
inlawrev-20658	1176	194	indicated	indicate	VERB
inlawrev-20658	1176	195	that	that	SCONJ
inlawrev-20658	1176	196	the	the	DET
inlawrev-20658	1176	197	letter	letter	NOUN
inlawrev-20658	1176	198	was	be	AUX
inlawrev-20658	1176	199	part	part	NOUN
inlawrev-20658	1176	200	of	of	ADP
inlawrev-20658	1176	201	the	the	DET
inlawrev-20658	1176	202	school	school	NOUN
inlawrev-20658	1176	203	corporation	corporation	NOUN
inlawrev-20658	1176	204	’s	’s	PART
inlawrev-20658	1176	205	protest	protest	NOUN
inlawrev-20658	1176	206	,	,	PUNCT
inlawrev-20658	1176	207	and	and	CCONJ
inlawrev-20658	1176	208	therefore	therefore	ADV
inlawrev-20658	1176	209	,	,	PUNCT
inlawrev-20658	1176	210	the	the	DET
inlawrev-20658	1176	211	letter	letter	NOUN
inlawrev-20658	1176	212	should	should	AUX
inlawrev-20658	1176	213	have	have	AUX
inlawrev-20658	1176	214	been	be	AUX
inlawrev-20658	1176	215	in	in	ADP
inlawrev-20658	1176	216	the	the	DET
inlawrev-20658	1176	217	record.417	record.417	ADJ
inlawrev-20658	1176	218	5	5	NUM
inlawrev-20658	1176	219	.	.	PUNCT
inlawrev-20658	1176	220	gary	gary	PROPN
inlawrev-20658	1176	221	community	community	PROPN
inlawrev-20658	1176	222	school	school	PROPN
inlawrev-20658	1176	223	corp	corp	PROPN
inlawrev-20658	1176	224	.	.	PROPN
inlawrev-20658	1177	1	v.	v.	PROPN
inlawrev-20658	1177	2	indiana	indiana	PROPN
inlawrev-20658	1177	3	department	department	PROPN
inlawrev-20658	1177	4	of	of	ADP
inlawrev-20658	1177	5	local	local	ADJ
inlawrev-20658	1177	6	government	government	NOUN
inlawrev-20658	1177	7	finance.418	finance.418	PROPN
inlawrev-20658	1177	8	—	—	PUNCT
inlawrev-20658	1177	9	on	on	ADP
inlawrev-20658	1177	10	march	march	PROPN
inlawrev-20658	1177	11	23	23	NUM
inlawrev-20658	1177	12	,	,	PUNCT
inlawrev-20658	1177	13	2011	2011	NUM
inlawrev-20658	1177	14	,	,	PUNCT
inlawrev-20658	1177	15	the	the	DET
inlawrev-20658	1177	16	dlgf	dlgf	NOUN
inlawrev-20658	1177	17	reduced	reduce	VERB
inlawrev-20658	1177	18	the	the	DET
inlawrev-20658	1177	19	school	school	NOUN
inlawrev-20658	1177	20	corporation	corporation	NOUN
inlawrev-20658	1177	21	’s	’s	PART
inlawrev-20658	1177	22	exempt	exempt	ADJ
inlawrev-20658	1177	23	debt	debt	NOUN
inlawrev-20658	1177	24	service	service	NOUN
inlawrev-20658	1177	25	fund	fund	NOUN
inlawrev-20658	1177	26	levy	levy	NOUN
inlawrev-20658	1177	27	by	by	ADP
inlawrev-20658	1177	28	removing	remove	VERB
inlawrev-20658	1177	29	all	all	DET
inlawrev-20658	1177	30	the	the	DET
inlawrev-20658	1177	31	amounts	amount	NOUN
inlawrev-20658	1177	32	that	that	PRON
inlawrev-20658	1177	33	related	relate	VERB
inlawrev-20658	1177	34	to	to	ADP
inlawrev-20658	1177	35	the	the	DET
inlawrev-20658	1177	36	payment	payment	NOUN
inlawrev-20658	1177	37	of	of	ADP
inlawrev-20658	1177	38	the	the	DET
inlawrev-20658	1177	39	rental	rental	ADJ
inlawrev-20658	1177	40	obligations.419	obligations.419	PROPN
inlawrev-20658	1177	41	the	the	DET
inlawrev-20658	1177	42	dlgf	dlgf	NOUN
inlawrev-20658	1177	43	explained	explain	VERB
inlawrev-20658	1177	44	it	it	PRON
inlawrev-20658	1177	45	had	have	AUX
inlawrev-20658	1177	46	done	do	VERB
inlawrev-20658	1177	47	so	so	ADV
inlawrev-20658	1177	48	because	because	SCONJ
inlawrev-20658	1177	49	there	there	PRON
inlawrev-20658	1177	50	was	be	VERB
inlawrev-20658	1177	51	no	no	DET
inlawrev-20658	1177	52	indication	indication	NOUN
inlawrev-20658	1177	53	that	that	SCONJ
inlawrev-20658	1177	54	the	the	DET
inlawrev-20658	1177	55	school	school	NOUN
inlawrev-20658	1177	56	corporation	corporation	NOUN
inlawrev-20658	1177	57	had	have	AUX
inlawrev-20658	1177	58	used	use	VERB
inlawrev-20658	1177	59	an	an	DET
inlawrev-20658	1177	60	exempt	exempt	ADJ
inlawrev-20658	1177	61	debt	debt	NOUN
inlawrev-20658	1177	62	service	service	NOUN
inlawrev-20658	1177	63	fund	fund	NOUN
inlawrev-20658	1177	64	levy	levy	NOUN
inlawrev-20658	1177	65	to	to	PART
inlawrev-20658	1177	66	pay	pay	VERB
inlawrev-20658	1177	67	its	its	PRON
inlawrev-20658	1177	68	rental	rental	ADJ
inlawrev-20658	1177	69	obligations	obligation	NOUN
inlawrev-20658	1177	70	in	in	ADP
inlawrev-20658	1177	71	the	the	DET
inlawrev-20658	1177	72	past.420	past.420	NOUN
inlawrev-20658	1177	73	in	in	ADP
inlawrev-20658	1177	74	march	march	PROPN
inlawrev-20658	1177	75	,	,	PUNCT
inlawrev-20658	1177	76	2011	2011	NUM
inlawrev-20658	1177	77	,	,	PUNCT
inlawrev-20658	1177	78	the	the	DET
inlawrev-20658	1177	79	school	school	NOUN
inlawrev-20658	1177	80	corporation	corporation	NOUN
inlawrev-20658	1177	81	filed	file	VERB
inlawrev-20658	1177	82	a	a	DET
inlawrev-20658	1177	83	written	write	VERB
inlawrev-20658	1177	84	protest	protest	NOUN
inlawrev-20658	1177	85	with	with	ADP
inlawrev-20658	1177	86	the	the	DET
inlawrev-20658	1177	87	dlgf	dlgf	NOUN
inlawrev-20658	1177	88	which	which	PRON
inlawrev-20658	1177	89	was	be	AUX
inlawrev-20658	1177	90	denied	deny	VERB
inlawrev-20658	1177	91	without	without	ADP
inlawrev-20658	1177	92	explanation	explanation	NOUN
inlawrev-20658	1177	93	.	.	PUNCT
inlawrev-20658	1178	1	therefore	therefore	ADV
inlawrev-20658	1178	2	,	,	PUNCT
inlawrev-20658	1178	3	the	the	DET
inlawrev-20658	1178	4	school	school	NOUN
inlawrev-20658	1178	5	corporation	corporation	NOUN
inlawrev-20658	1178	6	initiated	initiate	VERB
inlawrev-20658	1178	7	an	an	DET
inlawrev-20658	1178	8	original	original	ADJ
inlawrev-20658	1178	9	tax	tax	NOUN
inlawrev-20658	1178	10	appeal.421	appeal.421	NOUN
inlawrev-20658	1178	11	on	on	ADP
inlawrev-20658	1178	12	appeal	appeal	NOUN
inlawrev-20658	1178	13	,	,	PUNCT
inlawrev-20658	1178	14	the	the	DET
inlawrev-20658	1178	15	school	school	NOUN
inlawrev-20658	1178	16	corporation	corporation	NOUN
inlawrev-20658	1178	17	asked	ask	VERB
inlawrev-20658	1178	18	the	the	DET
inlawrev-20658	1178	19	indiana	indiana	PROPN
inlawrev-20658	1178	20	tax	tax	PROPN
inlawrev-20658	1178	21	court	court	NOUN
inlawrev-20658	1178	22	to	to	PART
inlawrev-20658	1178	23	reverse	reverse	VERB
inlawrev-20658	1178	24	the	the	DET
inlawrev-20658	1178	25	dlgf	dlgf	NOUN
inlawrev-20658	1178	26	’s	’s	PART
inlawrev-20658	1178	27	decision	decision	NOUN
inlawrev-20658	1178	28	,	,	PUNCT
inlawrev-20658	1178	29	because	because	SCONJ
inlawrev-20658	1178	30	the	the	DET
inlawrev-20658	1178	31	statutory	statutory	ADJ
inlawrev-20658	1178	32	framework	framework	NOUN
inlawrev-20658	1178	33	for	for	ADP
inlawrev-20658	1178	34	reviewing	review	VERB
inlawrev-20658	1178	35	these	these	DET
inlawrev-20658	1178	36	levies	levy	NOUN
inlawrev-20658	1178	37	limited	limit	VERB
inlawrev-20658	1178	38	the	the	DET
inlawrev-20658	1178	39	dlgf	dlgf	NOUN
inlawrev-20658	1178	40	’s	’s	PART
inlawrev-20658	1178	41	authority	authority	NOUN
inlawrev-20658	1178	42	to	to	ADP
inlawrev-20658	1178	43	considering	consider	VERB
inlawrev-20658	1178	44	whether	whether	SCONJ
inlawrev-20658	1178	45	or	or	CCONJ
inlawrev-20658	1178	46	not	not	PART
inlawrev-20658	1178	47	that	that	DET
inlawrev-20658	1178	48	fund	fund	NOUN
inlawrev-20658	1178	49	alone	alone	ADV
inlawrev-20658	1178	50	was	be	AUX
inlawrev-20658	1178	51	sufficient	sufficient	ADJ
inlawrev-20658	1178	52	to	to	PART
inlawrev-20658	1178	53	pay	pay	VERB
inlawrev-20658	1178	54	the	the	DET
inlawrev-20658	1178	55	rental	rental	NOUN
inlawrev-20658	1178	56	obligations.422	obligations.422	NUM
inlawrev-20658	1178	57	the	the	DET
inlawrev-20658	1178	58	dlgf	dlgf	NOUN
inlawrev-20658	1178	59	,	,	PUNCT
inlawrev-20658	1178	60	on	on	ADP
inlawrev-20658	1178	61	the	the	DET
inlawrev-20658	1178	62	other	other	ADJ
inlawrev-20658	1178	63	hand	hand	NOUN
inlawrev-20658	1178	64	,	,	PUNCT
inlawrev-20658	1178	65	maintained	maintain	VERB
inlawrev-20658	1178	66	it	it	PRON
inlawrev-20658	1178	67	properly	properly	ADV
inlawrev-20658	1178	68	considered	consider	VERB
inlawrev-20658	1178	69	the	the	DET
inlawrev-20658	1178	70	amounts	amount	NOUN
inlawrev-20658	1178	71	available	available	ADJ
inlawrev-20658	1178	72	to	to	ADP
inlawrev-20658	1178	73	the	the	DET
inlawrev-20658	1178	74	school	school	NOUN
inlawrev-20658	1178	75	corporation	corporation	NOUN
inlawrev-20658	1178	76	’s	’s	PART
inlawrev-20658	1178	77	general	general	ADJ
inlawrev-20658	1178	78	fund	fund	NOUN
inlawrev-20658	1178	79	because	because	SCONJ
inlawrev-20658	1178	80	no	no	DET
inlawrev-20658	1178	81	statute	statute	NOUN
inlawrev-20658	1178	82	prohibited	prohibit	VERB
inlawrev-20658	1178	83	it	it	PRON
inlawrev-20658	1178	84	from	from	ADP
inlawrev-20658	1178	85	doing	do	VERB
inlawrev-20658	1178	86	so.423	so.423	NOUN
inlawrev-20658	1178	87	411	411	NUM
inlawrev-20658	1178	88	.	.	PUNCT
inlawrev-20658	1179	1	i	i	PRON
inlawrev-20658	1179	2	d.	d.	PROPN
inlawrev-20658	1179	3	412	412	NUM
inlawrev-20658	1179	4	.	.	PUNCT
inlawrev-20658	1180	1	i	i	PRON
inlawrev-20658	1180	2	d.	d.	PROPN
inlawrev-20658	1180	3	413	413	NUM
inlawrev-20658	1180	4	.	.	PUNCT
inlawrev-20658	1181	1	i	i	PRON
inlawrev-20658	1181	2	d.	d.	PROPN
inlawrev-20658	1181	3	414	414	NUM
inlawrev-20658	1181	4	.	.	PUNCT
inlawrev-20658	1182	1	i	i	PRON
inlawrev-20658	1182	2	d.	d.	PROPN
inlawrev-20658	1182	3	415	415	NUM
inlawrev-20658	1182	4	.	.	PUNCT
inlawrev-20658	1183	1	i	i	PRON
inlawrev-20658	1183	2	d.	d.	PROPN
inlawrev-20658	1183	3	416	416	NUM
inlawrev-20658	1183	4	.	.	PUNCT
inlawrev-20658	1184	1	i	i	PRON
inlawrev-20658	1184	2	d.	d.	PROPN
inlawrev-20658	1184	3	417	417	NUM
inlawrev-20658	1184	4	.	.	PUNCT
inlawrev-20658	1185	1	i	i	PRON
inlawrev-20658	1185	2	d.	d.	PROPN
inlawrev-20658	1185	3	418	418	NUM
inlawrev-20658	1185	4	.	.	PUNCT
inlawrev-20658	1185	5	15	15	NUM
inlawrev-20658	1185	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1185	7	1141	1141	NUM
inlawrev-20658	1185	8	(	(	PUNCT
inlawrev-20658	1185	9	ind	ind	NOUN
inlawrev-20658	1185	10	.	.	PUNCT
inlawrev-20658	1186	1	tax	tax	PROPN
inlawrev-20658	1186	2	ct	ct	PROPN
inlawrev-20658	1186	3	.	.	PROPN
inlawrev-20658	1186	4	2014	2014	NUM
inlawrev-20658	1186	5	)	)	PUNCT
inlawrev-20658	1187	1	419	419	NUM
inlawrev-20658	1187	2	.	.	PUNCT
inlawrev-20658	1188	1	i	i	PRON
inlawrev-20658	1188	2	d.	d.	PROPN
inlawrev-20658	1188	3	at	at	ADP
inlawrev-20658	1188	4	1143	1143	NUM
inlawrev-20658	1188	5	.	.	PUNCT
inlawrev-20658	1189	1	420	420	NUM
inlawrev-20658	1189	2	.	.	PUNCT
inlawrev-20658	1190	1	i	i	PRON
inlawrev-20658	1190	2	d.	d.	PROPN
inlawrev-20658	1190	3	421	421	NUM
inlawrev-20658	1190	4	.	.	PUNCT
inlawrev-20658	1191	1	i	i	PRON
inlawrev-20658	1191	2	d.	d.	PROPN
inlawrev-20658	1191	3	422	422	NUM
inlawrev-20658	1191	4	.	.	PUNCT
inlawrev-20658	1192	1	i	i	PRON
inlawrev-20658	1192	2	d.	d.	PROPN
inlawrev-20658	1192	3	at	at	ADP
inlawrev-20658	1192	4	1144	1144	NUM
inlawrev-20658	1192	5	-	-	SYM
inlawrev-20658	1192	6	49	49	NUM
inlawrev-20658	1192	7	.	.	PUNCT
inlawrev-20658	1193	1	423	423	NUM
inlawrev-20658	1193	2	.	.	PUNCT
inlawrev-20658	1194	1	i	i	PRON
inlawrev-20658	1194	2	d.	d.	PROPN
inlawrev-20658	1194	3	2015	2015	NUM
inlawrev-20658	1194	4	]	]	PUNCT
inlawrev-20658	1194	5	taxation	taxation	NOUN
inlawrev-20658	1194	6	1493	1493	NUM
inlawrev-20658	1194	7	further	far	ADV
inlawrev-20658	1194	8	,	,	PUNCT
inlawrev-20658	1194	9	the	the	DET
inlawrev-20658	1194	10	dlgf	dlgf	NOUN
inlawrev-20658	1194	11	explained	explain	VERB
inlawrev-20658	1194	12	that	that	SCONJ
inlawrev-20658	1194	13	given	give	VERB
inlawrev-20658	1194	14	its	its	PRON
inlawrev-20658	1194	15	expertise	expertise	NOUN
inlawrev-20658	1194	16	and	and	CCONJ
inlawrev-20658	1194	17	overall	overall	ADJ
inlawrev-20658	1194	18	fiscal	fiscal	ADJ
inlawrev-20658	1194	19	responsibility	responsibility	NOUN
inlawrev-20658	1194	20	,	,	PUNCT
inlawrev-20658	1194	21	the	the	DET
inlawrev-20658	1194	22	ga	ga	PROPN
inlawrev-20658	1194	23	could	could	AUX
inlawrev-20658	1194	24	have	have	AUX
inlawrev-20658	1194	25	intended	intend	VERB
inlawrev-20658	1194	26	to	to	PART
inlawrev-20658	1194	27	consider	consider	VERB
inlawrev-20658	1194	28	other	other	ADJ
inlawrev-20658	1194	29	funding	funding	NOUN
inlawrev-20658	1194	30	sources	source	NOUN
inlawrev-20658	1194	31	in	in	ADP
inlawrev-20658	1194	32	its	its	PRON
inlawrev-20658	1194	33	budget	budget	NOUN
inlawrev-20658	1194	34	reviews.424	reviews.424	VERB
inlawrev-20658	1194	35	however	however	ADV
inlawrev-20658	1194	36	,	,	PUNCT
inlawrev-20658	1194	37	because	because	SCONJ
inlawrev-20658	1194	38	of	of	ADP
inlawrev-20658	1194	39	the	the	DET
inlawrev-20658	1194	40	absence	absence	NOUN
inlawrev-20658	1194	41	of	of	ADP
inlawrev-20658	1194	42	this	this	DET
inlawrev-20658	1194	43	provision	provision	NOUN
inlawrev-20658	1194	44	,	,	PUNCT
inlawrev-20658	1194	45	the	the	DET
inlawrev-20658	1194	46	indiana	indiana	PROPN
inlawrev-20658	1194	47	tax	tax	PROPN
inlawrev-20658	1194	48	court	court	NOUN
inlawrev-20658	1194	49	determined	determine	VERB
inlawrev-20658	1194	50	that	that	SCONJ
inlawrev-20658	1194	51	the	the	DET
inlawrev-20658	1194	52	indiana	indiana	PROPN
inlawrev-20658	1194	53	tax	tax	PROPN
inlawrev-20658	1194	54	court	court	NOUN
inlawrev-20658	1194	55	would	would	AUX
inlawrev-20658	1194	56	not	not	PART
inlawrev-20658	1194	57	imply	imply	VERB
inlawrev-20658	1194	58	that	that	SCONJ
inlawrev-20658	1194	59	the	the	DET
inlawrev-20658	1194	60	dlgf	dlgf	NOUN
inlawrev-20658	1194	61	had	have	VERB
inlawrev-20658	1194	62	the	the	DET
inlawrev-20658	1194	63	authority	authority	NOUN
inlawrev-20658	1194	64	to	to	PART
inlawrev-20658	1194	65	do	do	AUX
inlawrev-20658	1194	66	so.425	so.425	NOUN
inlawrev-20658	1194	67	indeed	indeed	ADV
inlawrev-20658	1194	68	,	,	PUNCT
inlawrev-20658	1194	69	if	if	SCONJ
inlawrev-20658	1194	70	the	the	DET
inlawrev-20658	1194	71	ga	ga	PROPN
inlawrev-20658	1194	72	had	have	AUX
inlawrev-20658	1194	73	intended	intend	VERB
inlawrev-20658	1194	74	for	for	SCONJ
inlawrev-20658	1194	75	the	the	DET
inlawrev-20658	1194	76	dlgf	dlgf	NOUN
inlawrev-20658	1194	77	to	to	PART
inlawrev-20658	1194	78	consider	consider	VERB
inlawrev-20658	1194	79	other	other	ADJ
inlawrev-20658	1194	80	funding	funding	NOUN
inlawrev-20658	1194	81	sources	source	NOUN
inlawrev-20658	1194	82	,	,	PUNCT
inlawrev-20658	1194	83	it	it	PRON
inlawrev-20658	1194	84	could	could	AUX
inlawrev-20658	1194	85	have	have	AUX
inlawrev-20658	1194	86	affirmatively	affirmatively	ADV
inlawrev-20658	1194	87	stated	state	VERB
inlawrev-20658	1194	88	so	so	ADV
inlawrev-20658	1194	89	,	,	PUNCT
inlawrev-20658	1194	90	but	but	CCONJ
inlawrev-20658	1194	91	it	it	PRON
inlawrev-20658	1194	92	did	do	VERB
inlawrev-20658	1194	93	not.426	not.426	ADV
inlawrev-20658	1194	94	accordingly	accordingly	ADV
inlawrev-20658	1194	95	,	,	PUNCT
inlawrev-20658	1194	96	the	the	DET
inlawrev-20658	1194	97	indiana	indiana	PROPN
inlawrev-20658	1194	98	tax	tax	PROPN
inlawrev-20658	1194	99	court	court	NOUN
inlawrev-20658	1194	100	did	do	AUX
inlawrev-20658	1194	101	not	not	PART
inlawrev-20658	1194	102	construe	construe	VERB
inlawrev-20658	1194	103	the	the	DET
inlawrev-20658	1194	104	lack	lack	NOUN
inlawrev-20658	1194	105	of	of	ADP
inlawrev-20658	1194	106	a	a	DET
inlawrev-20658	1194	107	statutory	statutory	ADJ
inlawrev-20658	1194	108	prohibition	prohibition	NOUN
inlawrev-20658	1194	109	as	as	ADP
inlawrev-20658	1194	110	authorizing	authorize	VERB
inlawrev-20658	1194	111	the	the	DET
inlawrev-20658	1194	112	dlgf	dlgf	NOUN
inlawrev-20658	1194	113	to	to	PART
inlawrev-20658	1194	114	consider	consider	VERB
inlawrev-20658	1194	115	other	other	ADJ
inlawrev-20658	1194	116	funding	funding	NOUN
inlawrev-20658	1194	117	sources	source	NOUN
inlawrev-20658	1194	118	without	without	ADP
inlawrev-20658	1194	119	express	express	ADJ
inlawrev-20658	1194	120	language	language	NOUN
inlawrev-20658	1194	121	to	to	ADP
inlawrev-20658	1194	122	that	that	DET
inlawrev-20658	1194	123	effect.427	effect.427	NOUN
inlawrev-20658	1194	124	thus	thus	ADV
inlawrev-20658	1194	125	,	,	PUNCT
inlawrev-20658	1194	126	the	the	DET
inlawrev-20658	1194	127	dlgf	dlgf	NOUN
inlawrev-20658	1194	128	exceeded	exceed	VERB
inlawrev-20658	1194	129	its	its	PRON
inlawrev-20658	1194	130	statutory	statutory	ADJ
inlawrev-20658	1194	131	authority	authority	NOUN
inlawrev-20658	1194	132	in	in	ADP
inlawrev-20658	1194	133	reducing	reduce	VERB
inlawrev-20658	1194	134	the	the	DET
inlawrev-20658	1194	135	school	school	NOUN
inlawrev-20658	1194	136	corporation	corporation	NOUN
inlawrev-20658	1194	137	’s	’s	PART
inlawrev-20658	1194	138	exempt	exempt	ADJ
inlawrev-20658	1194	139	debt	debt	NOUN
inlawrev-20658	1194	140	service	service	NOUN
inlawrev-20658	1194	141	fund	fund	NOUN
inlawrev-20658	1194	142	levy	levy	NOUN
inlawrev-20658	1194	143	,	,	PUNCT
inlawrev-20658	1194	144	as	as	SCONJ
inlawrev-20658	1194	145	the	the	DET
inlawrev-20658	1194	146	absence	absence	NOUN
inlawrev-20658	1194	147	of	of	ADP
inlawrev-20658	1194	148	a	a	DET
inlawrev-20658	1194	149	statutory	statutory	ADJ
inlawrev-20658	1194	150	prohibition	prohibition	NOUN
inlawrev-20658	1194	151	did	do	AUX
inlawrev-20658	1194	152	not	not	PART
inlawrev-20658	1194	153	provide	provide	VERB
inlawrev-20658	1194	154	the	the	DET
inlawrev-20658	1194	155	dlgf	dlgf	NOUN
inlawrev-20658	1194	156	with	with	ADP
inlawrev-20658	1194	157	the	the	DET
inlawrev-20658	1194	158	authority	authority	NOUN
inlawrev-20658	1194	159	to	to	PART
inlawrev-20658	1194	160	consider	consider	VERB
inlawrev-20658	1194	161	the	the	DET
inlawrev-20658	1194	162	amounts	amount	NOUN
inlawrev-20658	1194	163	available	available	ADJ
inlawrev-20658	1194	164	from	from	ADP
inlawrev-20658	1194	165	the	the	DET
inlawrev-20658	1194	166	school	school	NOUN
inlawrev-20658	1194	167	corporation	corporation	NOUN
inlawrev-20658	1194	168	’s	’s	PART
inlawrev-20658	1194	169	general	general	ADJ
inlawrev-20658	1194	170	fund.428	fund.428	NOUN
inlawrev-20658	1194	171	further	far	ADV
inlawrev-20658	1194	172	,	,	PUNCT
inlawrev-20658	1194	173	even	even	ADV
inlawrev-20658	1194	174	if	if	SCONJ
inlawrev-20658	1194	175	the	the	DET
inlawrev-20658	1194	176	dlgf	dlgf	NOUN
inlawrev-20658	1194	177	’s	’s	PART
inlawrev-20658	1194	178	consideration	consideration	NOUN
inlawrev-20658	1194	179	of	of	ADP
inlawrev-20658	1194	180	other	other	ADJ
inlawrev-20658	1194	181	funding	funding	NOUN
inlawrev-20658	1194	182	sources	source	NOUN
inlawrev-20658	1194	183	had	have	AUX
inlawrev-20658	1194	184	been	be	AUX
inlawrev-20658	1194	185	proper	proper	ADJ
inlawrev-20658	1194	186	,	,	PUNCT
inlawrev-20658	1194	187	the	the	DET
inlawrev-20658	1194	188	dlgf	dlgf	NOUN
inlawrev-20658	1194	189	offered	offer	VERB
inlawrev-20658	1194	190	no	no	DET
inlawrev-20658	1194	191	evidence	evidence	NOUN
inlawrev-20658	1194	192	to	to	PART
inlawrev-20658	1194	193	support	support	VERB
inlawrev-20658	1194	194	the	the	DET
inlawrev-20658	1194	195	finding	finding	NOUN
inlawrev-20658	1194	196	that	that	SCONJ
inlawrev-20658	1194	197	the	the	DET
inlawrev-20658	1194	198	school	school	NOUN
inlawrev-20658	1194	199	corporation	corporation	NOUN
inlawrev-20658	1194	200	had	have	AUX
inlawrev-20658	1194	201	sufficient	sufficient	ADJ
inlawrev-20658	1194	202	funds	fund	NOUN
inlawrev-20658	1194	203	in	in	ADP
inlawrev-20658	1194	204	its	its	PRON
inlawrev-20658	1194	205	general	general	ADJ
inlawrev-20658	1194	206	fund	fund	NOUN
inlawrev-20658	1194	207	to	to	PART
inlawrev-20658	1194	208	cover	cover	VERB
inlawrev-20658	1194	209	its	its	PRON
inlawrev-20658	1194	210	rental	rental	ADJ
inlawrev-20658	1194	211	obligations.429	obligations.429	ADJ
inlawrev-20658	1194	212	6	6	NUM
inlawrev-20658	1194	213	.	.	PUNCT
inlawrev-20658	1194	214	city	city	NOUN
inlawrev-20658	1194	215	of	of	ADP
inlawrev-20658	1194	216	greenfield	greenfield	PROPN
inlawrev-20658	1194	217	v.	v.	PROPN
inlawrev-20658	1194	218	indiana	indiana	PROPN
inlawrev-20658	1194	219	department	department	PROPN
inlawrev-20658	1194	220	of	of	ADP
inlawrev-20658	1194	221	local	local	ADJ
inlawrev-20658	1194	222	government	government	NOUN
inlawrev-20658	1194	223	finance.430	finance.430	PROPN
inlawrev-20658	1194	224	—	—	PUNCT
inlawrev-20658	1194	225	on	on	ADP
inlawrev-20658	1194	226	october	october	PROPN
inlawrev-20658	1194	227	17	17	NUM
inlawrev-20658	1194	228	,	,	PUNCT
inlawrev-20658	1194	229	2011	2011	NUM
inlawrev-20658	1194	230	,	,	PUNCT
inlawrev-20658	1194	231	the	the	DET
inlawrev-20658	1194	232	dlgf	dlgf	NOUN
inlawrev-20658	1194	233	issued	issue	VERB
inlawrev-20658	1194	234	a	a	DET
inlawrev-20658	1194	235	final	final	ADJ
inlawrev-20658	1194	236	determination	determination	NOUN
inlawrev-20658	1194	237	reducing	reduce	VERB
inlawrev-20658	1194	238	the	the	DET
inlawrev-20658	1194	239	greenfield	greenfield	NOUN
inlawrev-20658	1194	240	fire	fire	NOUN
inlawrev-20658	1194	241	protection	protection	NOUN
inlawrev-20658	1194	242	territory	territory	NOUN
inlawrev-20658	1194	243	’s	’s	PART
inlawrev-20658	1194	244	(	(	PUNCT
inlawrev-20658	1194	245	“	"	PUNCT
inlawrev-20658	1194	246	territory	territory	NOUN
inlawrev-20658	1194	247	”	"	PUNCT
inlawrev-20658	1194	248	)	)	PUNCT
inlawrev-20658	1194	249	general	general	ADJ
inlawrev-20658	1194	250	fund	fund	NOUN
inlawrev-20658	1194	251	levy	levy	NOUN
inlawrev-20658	1194	252	from	from	ADP
inlawrev-20658	1194	253	$	$	SYM
inlawrev-20658	1194	254	2,345,015	2,345,015	NUM
inlawrev-20658	1194	255	to	to	PART
inlawrev-20658	1194	256	$	$	SYM
inlawrev-20658	1194	257	2,060,260.431	2,060,260.431	NUM
inlawrev-20658	1194	258	in	in	ADP
inlawrev-20658	1194	259	so	so	ADV
inlawrev-20658	1194	260	doing	do	VERB
inlawrev-20658	1194	261	,	,	PUNCT
inlawrev-20658	1194	262	the	the	DET
inlawrev-20658	1194	263	dlgf	dlgf	NOUN
inlawrev-20658	1194	264	effectively	effectively	ADV
inlawrev-20658	1194	265	eliminated	eliminate	VERB
inlawrev-20658	1194	266	the	the	DET
inlawrev-20658	1194	267	territory	territory	NOUN
inlawrev-20658	1194	268	’s	’s	PART
inlawrev-20658	1194	269	use	use	NOUN
inlawrev-20658	1194	270	of	of	ADP
inlawrev-20658	1194	271	a	a	DET
inlawrev-20658	1194	272	uniform	uniform	ADJ
inlawrev-20658	1194	273	tax	tax	NOUN
inlawrev-20658	1194	274	rate	rate	NOUN
inlawrev-20658	1194	275	by	by	ADP
inlawrev-20658	1194	276	setting	set	VERB
inlawrev-20658	1194	277	the	the	DET
inlawrev-20658	1194	278	city	city	NOUN
inlawrev-20658	1194	279	of	of	ADP
inlawrev-20658	1194	280	greenfield	greenfield	NOUN
inlawrev-20658	1194	281	’s	’s	PART
inlawrev-20658	1194	282	maximum	maximum	PROPN
inlawrev-20658	1194	283	general	general	ADJ
inlawrev-20658	1194	284	fund	fund	NOUN
inlawrev-20658	1194	285	levy	levy	PROPN
inlawrev-20658	1194	286	and	and	CCONJ
inlawrev-20658	1194	287	center	center	PROPN
inlawrev-20658	1194	288	township	township	NOUN
inlawrev-20658	1194	289	’s	’s	PART
inlawrev-20658	1194	290	maximum	maximum	PROPN
inlawrev-20658	1194	291	general	general	ADJ
inlawrev-20658	1194	292	fund	fund	NOUN
inlawrev-20658	1194	293	levy.432	levy.432	NOUN
inlawrev-20658	1194	294	however	however	ADV
inlawrev-20658	1194	295	,	,	PUNCT
inlawrev-20658	1194	296	the	the	DET
inlawrev-20658	1194	297	dlgf	dlgf	NOUN
inlawrev-20658	1194	298	did	do	AUX
inlawrev-20658	1194	299	not	not	PART
inlawrev-20658	1194	300	adjust	adjust	VERB
inlawrev-20658	1194	301	the	the	DET
inlawrev-20658	1194	302	tax	tax	NOUN
inlawrev-20658	1194	303	rate	rate	NOUN
inlawrev-20658	1194	304	or	or	CCONJ
inlawrev-20658	1194	305	levy	levy	NOUN
inlawrev-20658	1194	306	for	for	ADP
inlawrev-20658	1194	307	the	the	DET
inlawrev-20658	1194	308	equipment	equipment	NOUN
inlawrev-20658	1194	309	replacement	replacement	NOUN
inlawrev-20658	1194	310	fund.433	fund.433	PROPN
inlawrev-20658	1194	311	thus	thus	ADV
inlawrev-20658	1194	312	on	on	ADP
inlawrev-20658	1194	313	november	november	PROPN
inlawrev-20658	1194	314	16	16	NUM
inlawrev-20658	1194	315	,	,	PUNCT
inlawrev-20658	1194	316	2011	2011	NUM
inlawrev-20658	1194	317	,	,	PUNCT
inlawrev-20658	1194	318	the	the	DET
inlawrev-20658	1194	319	city	city	NOUN
inlawrev-20658	1194	320	of	of	ADP
inlawrev-20658	1194	321	greenfield	greenfield	NOUN
inlawrev-20658	1194	322	and	and	CCONJ
inlawrev-20658	1194	323	the	the	DET
inlawrev-20658	1194	324	territory	territory	NOUN
inlawrev-20658	1194	325	initiated	initiate	VERB
inlawrev-20658	1194	326	an	an	DET
inlawrev-20658	1194	327	original	original	ADJ
inlawrev-20658	1194	328	tax	tax	NOUN
inlawrev-20658	1194	329	appeal	appeal	NOUN
inlawrev-20658	1194	330	with	with	ADP
inlawrev-20658	1194	331	the	the	DET
inlawrev-20658	1194	332	indiana	indiana	PROPN
inlawrev-20658	1194	333	tax	tax	NOUN
inlawrev-20658	1194	334	court.434	court.434	PROPN
inlawrev-20658	1194	335	on	on	ADP
inlawrev-20658	1194	336	appeal	appeal	NOUN
inlawrev-20658	1194	337	,	,	PUNCT
inlawrev-20658	1194	338	the	the	DET
inlawrev-20658	1194	339	city	city	NOUN
inlawrev-20658	1194	340	of	of	ADP
inlawrev-20658	1194	341	greenfield	greenfield	NOUN
inlawrev-20658	1194	342	and	and	CCONJ
inlawrev-20658	1194	343	the	the	DET
inlawrev-20658	1194	344	territory	territory	NOUN
inlawrev-20658	1194	345	contended	contend	VERB
inlawrev-20658	1194	346	that	that	SCONJ
inlawrev-20658	1194	347	the	the	DET
inlawrev-20658	1194	348	dlgf	dlgf	NOUN
inlawrev-20658	1194	349	’s	’s	PART
inlawrev-20658	1194	350	final	final	ADJ
inlawrev-20658	1194	351	determination	determination	NOUN
inlawrev-20658	1194	352	must	must	AUX
inlawrev-20658	1194	353	be	be	AUX
inlawrev-20658	1194	354	reversed	reverse	VERB
inlawrev-20658	1194	355	because	because	SCONJ
inlawrev-20658	1194	356	it	it	PRON
inlawrev-20658	1194	357	was	be	AUX
inlawrev-20658	1194	358	arbitrary	arbitrary	ADJ
inlawrev-20658	1194	359	and	and	CCONJ
inlawrev-20658	1194	360	capricious	capricious	ADJ
inlawrev-20658	1194	361	and	and	CCONJ
inlawrev-20658	1194	362	not	not	PART
inlawrev-20658	1194	363	supported	support	VERB
inlawrev-20658	1194	364	by	by	ADP
inlawrev-20658	1194	365	evidence.435	evidence.435	VERB
inlawrev-20658	1194	366	in	in	ADP
inlawrev-20658	1194	367	addition	addition	NOUN
inlawrev-20658	1194	368	,	,	PUNCT
inlawrev-20658	1194	369	the	the	DET
inlawrev-20658	1194	370	city	city	NOUN
inlawrev-20658	1194	371	of	of	ADP
inlawrev-20658	1194	372	greenfield	greenfield	NOUN
inlawrev-20658	1194	373	and	and	CCONJ
inlawrev-20658	1194	374	the	the	DET
inlawrev-20658	1194	375	territory	territory	NOUN
inlawrev-20658	1194	376	claimed	claim	VERB
inlawrev-20658	1194	377	that	that	SCONJ
inlawrev-20658	1194	378	the	the	DET
inlawrev-20658	1194	379	dlgf	dlgf	NOUN
inlawrev-20658	1194	380	’s	’s	PART
inlawrev-20658	1194	381	final	final	ADJ
inlawrev-20658	1194	382	determination	determination	NOUN
inlawrev-20658	1194	383	was	be	AUX
inlawrev-20658	1194	384	invalid	invalid	ADJ
inlawrev-20658	1194	385	because	because	SCONJ
inlawrev-20658	1194	386	public	public	ADJ
inlawrev-20658	1194	387	law	law	NOUN
inlawrev-20658	1194	388	172	172	NUM
inlawrev-20658	1194	389	-	-	SYM
inlawrev-20658	1194	390	2011	2011	NUM
inlawrev-20658	1194	391	,	,	PUNCT
inlawrev-20658	1194	392	section	section	NOUN
inlawrev-20658	1194	393	164	164	NUM
inlawrev-20658	1194	394	violates	violate	VERB
inlawrev-20658	1194	395	indiana	indiana	PROPN
inlawrev-20658	1194	396	’s	’s	PART
inlawrev-20658	1194	397	constitution	constitution	NOUN
inlawrev-20658	1194	398	by	by	ADP
inlawrev-20658	1194	399	contravening	contravene	VERB
inlawrev-20658	1194	400	the	the	DET
inlawrev-20658	1194	401	special	special	ADJ
inlawrev-20658	1194	402	legislation	legislation	NOUN
inlawrev-20658	1194	403	provisions	provision	NOUN
inlawrev-20658	1194	404	of	of	ADP
inlawrev-20658	1194	405	article	article	NOUN
inlawrev-20658	1194	406	4.436	4.436	NUM
inlawrev-20658	1194	407	424	424	NUM
inlawrev-20658	1194	408	.	.	PUNCT
inlawrev-20658	1195	1	i	i	PRON
inlawrev-20658	1195	2	d.	d.	PROPN
inlawrev-20658	1195	3	425	425	NUM
inlawrev-20658	1195	4	.	.	PUNCT
inlawrev-20658	1196	1	i	i	PRON
inlawrev-20658	1196	2	d.	d.	PROPN
inlawrev-20658	1196	3	426	426	NUM
inlawrev-20658	1196	4	.	.	PUNCT
inlawrev-20658	1197	1	i	i	PRON
inlawrev-20658	1197	2	d.	d.	PROPN
inlawrev-20658	1197	3	427	427	NUM
inlawrev-20658	1197	4	.	.	PUNCT
inlawrev-20658	1198	1	i	i	PRON
inlawrev-20658	1198	2	d.	d.	PROPN
inlawrev-20658	1198	3	428	428	NUM
inlawrev-20658	1198	4	.	.	PUNCT
inlawrev-20658	1199	1	i	i	PRON
inlawrev-20658	1199	2	d.	d.	PROPN
inlawrev-20658	1199	3	429	429	NUM
inlawrev-20658	1199	4	.	.	PUNCT
inlawrev-20658	1200	1	i	i	PRON
inlawrev-20658	1200	2	d.	d.	PROPN
inlawrev-20658	1200	3	430	430	NUM
inlawrev-20658	1200	4	.	.	PUNCT
inlawrev-20658	1201	1	22	22	NUM
inlawrev-20658	1201	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	1201	3	887	887	NUM
inlawrev-20658	1201	4	(	(	PUNCT
inlawrev-20658	1201	5	ind	ind	NOUN
inlawrev-20658	1201	6	.	.	PUNCT
inlawrev-20658	1201	7	tax	tax	PROPN
inlawrev-20658	1202	1	ct	ct	PROPN
inlawrev-20658	1202	2	.	.	PROPN
inlawrev-20658	1202	3	2014	2014	NUM
inlawrev-20658	1202	4	)	)	PUNCT
inlawrev-20658	1202	5	.	.	PUNCT
inlawrev-20658	1203	1	431	431	NUM
inlawrev-20658	1203	2	.	.	PUNCT
inlawrev-20658	1204	1	i	i	PRON
inlawrev-20658	1204	2	d.	d.	PROPN
inlawrev-20658	1204	3	at	at	ADP
inlawrev-20658	1204	4	889	889	NUM
inlawrev-20658	1204	5	.	.	PUNCT
inlawrev-20658	1205	1	432	432	NUM
inlawrev-20658	1205	2	.	.	PUNCT
inlawrev-20658	1206	1	i	i	PRON
inlawrev-20658	1206	2	d.	d.	PROPN
inlawrev-20658	1206	3	433	433	NUM
inlawrev-20658	1206	4	.	.	PUNCT
inlawrev-20658	1207	1	i	i	PRON
inlawrev-20658	1207	2	d.	d.	PROPN
inlawrev-20658	1207	3	434	434	NUM
inlawrev-20658	1207	4	.	.	PUNCT
inlawrev-20658	1208	1	i	i	PRON
inlawrev-20658	1208	2	d.	d.	PROPN
inlawrev-20658	1208	3	435	435	NUM
inlawrev-20658	1208	4	.	.	PUNCT
inlawrev-20658	1209	1	i	i	PRON
inlawrev-20658	1209	2	d.	d.	PROPN
inlawrev-20658	1209	3	at	at	ADP
inlawrev-20658	1209	4	891	891	NUM
inlawrev-20658	1209	5	-	-	SYM
inlawrev-20658	1209	6	96	96	NUM
inlawrev-20658	1209	7	.	.	PUNCT
inlawrev-20658	1209	8	436	436	NUM
inlawrev-20658	1209	9	.	.	PUNCT
inlawrev-20658	1210	1	i	i	PRON
inlawrev-20658	1210	2	d.	d.	PROPN
inlawrev-20658	1210	3	1494	1494	NUM
inlawrev-20658	1210	4	indiana	indiana	PROPN
inlawrev-20658	1210	5	law	law	PROPN
inlawrev-20658	1210	6	review	review	NOUN
inlawrev-20658	1211	1	[	[	X
inlawrev-20658	1211	2	vol	vol	NOUN
inlawrev-20658	1211	3	.	.	PUNCT
inlawrev-20658	1212	1	48:1455	48:1455	NUM
inlawrev-20658	1212	2	thereafter	thereafter	ADV
inlawrev-20658	1212	3	,	,	PUNCT
inlawrev-20658	1212	4	the	the	DET
inlawrev-20658	1212	5	indiana	indiana	PROPN
inlawrev-20658	1212	6	tax	tax	PROPN
inlawrev-20658	1212	7	court	court	NOUN
inlawrev-20658	1212	8	examined	examine	VERB
inlawrev-20658	1212	9	whether	whether	SCONJ
inlawrev-20658	1212	10	there	there	PRON
inlawrev-20658	1212	11	were	be	VERB
inlawrev-20658	1212	12	inherent	inherent	ADJ
inlawrev-20658	1212	13	characteristics	characteristic	NOUN
inlawrev-20658	1212	14	of	of	ADP
inlawrev-20658	1212	15	the	the	DET
inlawrev-20658	1212	16	affected	affected	ADJ
inlawrev-20658	1212	17	class	class	NOUN
inlawrev-20658	1212	18	that	that	PRON
inlawrev-20658	1212	19	could	could	AUX
inlawrev-20658	1212	20	justify	justify	VERB
inlawrev-20658	1212	21	special	special	ADJ
inlawrev-20658	1212	22	legislation.437	legislation.437	NOUN
inlawrev-20658	1212	23	when	when	SCONJ
inlawrev-20658	1212	24	doing	do	VERB
inlawrev-20658	1212	25	so	so	ADV
inlawrev-20658	1212	26	,	,	PUNCT
inlawrev-20658	1212	27	the	the	DET
inlawrev-20658	1212	28	indiana	indiana	PROPN
inlawrev-20658	1212	29	tax	tax	PROPN
inlawrev-20658	1212	30	court	court	NOUN
inlawrev-20658	1212	31	must	must	AUX
inlawrev-20658	1212	32	consider	consider	VERB
inlawrev-20658	1212	33	two	two	NUM
inlawrev-20658	1212	34	factors.438	factors.438	ADJ
inlawrev-20658	1212	35	first	first	ADJ
inlawrev-20658	1212	36	,	,	PUNCT
inlawrev-20658	1212	37	the	the	DET
inlawrev-20658	1212	38	indiana	indiana	PROPN
inlawrev-20658	1212	39	tax	tax	PROPN
inlawrev-20658	1212	40	court	court	NOUN
inlawrev-20658	1212	41	must	must	AUX
inlawrev-20658	1212	42	determine	determine	VERB
inlawrev-20658	1212	43	if	if	SCONJ
inlawrev-20658	1212	44	there	there	PRON
inlawrev-20658	1212	45	is	be	VERB
inlawrev-20658	1212	46	something	something	PRON
inlawrev-20658	1212	47	about	about	ADP
inlawrev-20658	1212	48	the	the	DET
inlawrev-20658	1212	49	class	class	NOUN
inlawrev-20658	1212	50	that	that	PRON
inlawrev-20658	1212	51	makes	make	VERB
inlawrev-20658	1212	52	it	it	PRON
inlawrev-20658	1212	53	unique	unique	ADJ
inlawrev-20658	1212	54	;	;	PUNCT
inlawrev-20658	1212	55	and	and	CCONJ
inlawrev-20658	1212	56	,	,	PUNCT
inlawrev-20658	1212	57	second	second	ADJ
inlawrev-20658	1212	58	,	,	PUNCT
inlawrev-20658	1212	59	if	if	SCONJ
inlawrev-20658	1212	60	such	such	ADJ
inlawrev-20658	1212	61	uniqueness	uniqueness	NOUN
inlawrev-20658	1212	62	exists	exist	VERB
inlawrev-20658	1212	63	,	,	PUNCT
inlawrev-20658	1212	64	then	then	ADV
inlawrev-20658	1212	65	whether	whether	SCONJ
inlawrev-20658	1212	66	or	or	CCONJ
inlawrev-20658	1212	67	not	not	PART
inlawrev-20658	1212	68	the	the	DET
inlawrev-20658	1212	69	uniqueness	uniqueness	NOUN
inlawrev-20658	1212	70	justifies	justify	VERB
inlawrev-20658	1212	71	the	the	DET
inlawrev-20658	1212	72	differential	differential	ADJ
inlawrev-20658	1212	73	treatment.439	treatment.439	NOUN
inlawrev-20658	1212	74	ultimately	ultimately	ADV
inlawrev-20658	1212	75	,	,	PUNCT
inlawrev-20658	1212	76	the	the	DET
inlawrev-20658	1212	77	indiana	indiana	PROPN
inlawrev-20658	1212	78	tax	tax	PROPN
inlawrev-20658	1212	79	court	court	NOUN
inlawrev-20658	1212	80	determined	determine	VERB
inlawrev-20658	1212	81	that	that	SCONJ
inlawrev-20658	1212	82	the	the	DET
inlawrev-20658	1212	83	provisions	provision	NOUN
inlawrev-20658	1212	84	indicated	indicate	VERB
inlawrev-20658	1212	85	that	that	SCONJ
inlawrev-20658	1212	86	public	public	ADJ
inlawrev-20658	1212	87	law	law	NOUN
inlawrev-20658	1212	88	172	172	NUM
inlawrev-20658	1212	89	-	-	SYM
inlawrev-20658	1212	90	2011	2011	NUM
inlawrev-20658	1212	91	,	,	PUNCT
inlawrev-20658	1212	92	section	section	NOUN
inlawrev-20658	1212	93	164	164	NUM
inlawrev-20658	1212	94	could	could	AUX
inlawrev-20658	1212	95	have	have	AUX
inlawrev-20658	1212	96	been	be	AUX
inlawrev-20658	1212	97	written	write	VERB
inlawrev-20658	1212	98	to	to	PART
inlawrev-20658	1212	99	apply	apply	VERB
inlawrev-20658	1212	100	throughout	throughout	ADP
inlawrev-20658	1212	101	the	the	DET
inlawrev-20658	1212	102	state	state	NOUN
inlawrev-20658	1212	103	because	because	SCONJ
inlawrev-20658	1212	104	neither	neither	CCONJ
inlawrev-20658	1212	105	the	the	DET
inlawrev-20658	1212	106	territory	territory	NOUN
inlawrev-20658	1212	107	nor	nor	CCONJ
inlawrev-20658	1212	108	the	the	DET
inlawrev-20658	1212	109	circumstances	circumstance	NOUN
inlawrev-20658	1212	110	surrounding	surround	VERB
inlawrev-20658	1212	111	its	its	PRON
inlawrev-20658	1212	112	establishment	establishment	NOUN
inlawrev-20658	1212	113	are	be	AUX
inlawrev-20658	1212	114	unique.440	unique.440	ADV
inlawrev-20658	1212	115	thus	thus	ADV
inlawrev-20658	1212	116	,	,	PUNCT
inlawrev-20658	1212	117	public	public	ADJ
inlawrev-20658	1212	118	law	law	NOUN
inlawrev-20658	1212	119	172	172	NUM
inlawrev-20658	1212	120	-	-	SYM
inlawrev-20658	1212	121	2011	2011	NUM
inlawrev-20658	1212	122	,	,	PUNCT
inlawrev-20658	1212	123	section	section	NOUN
inlawrev-20658	1212	124	164	164	NUM
inlawrev-20658	1212	125	did	do	AUX
inlawrev-20658	1212	126	in	in	ADP
inlawrev-20658	1212	127	fact	fact	NOUN
inlawrev-20658	1212	128	contravene	contravene	VERB
inlawrev-20658	1212	129	the	the	DET
inlawrev-20658	1212	130	special	special	ADJ
inlawrev-20658	1212	131	legislation	legislation	NOUN
inlawrev-20658	1212	132	provisions	provision	NOUN
inlawrev-20658	1212	133	in	in	ADP
inlawrev-20658	1212	134	article	article	NOUN
inlawrev-20658	1212	135	4	4	NUM
inlawrev-20658	1212	136	of	of	ADP
inlawrev-20658	1212	137	the	the	DET
inlawrev-20658	1212	138	indiana	indiana	PROPN
inlawrev-20658	1212	139	constitution.441	constitution.441	PROPN
inlawrev-20658	1212	140	accordingly	accordingly	ADV
inlawrev-20658	1212	141	,	,	PUNCT
inlawrev-20658	1212	142	the	the	DET
inlawrev-20658	1212	143	dlgf	dlgf	NOUN
inlawrev-20658	1212	144	’s	’s	PART
inlawrev-20658	1212	145	determination	determination	NOUN
inlawrev-20658	1212	146	was	be	AUX
inlawrev-20658	1212	147	invalid.442	invalid.442	NOUN
inlawrev-20658	1212	148	c.	c.	NOUN
inlawrev-20658	1212	149	sales	sale	NOUN
inlawrev-20658	1212	150	and	and	CCONJ
inlawrev-20658	1212	151	use	use	VERB
inlawrev-20658	1212	152	tax	tax	NOUN
inlawrev-20658	1212	153	1	1	NUM
inlawrev-20658	1212	154	.	.	PUNCT
inlawrev-20658	1212	155	tannins	tannin	NOUN
inlawrev-20658	1212	156	of	of	ADP
inlawrev-20658	1212	157	indianapolis	indianapolis	PROPN
inlawrev-20658	1212	158	,	,	PUNCT
inlawrev-20658	1212	159	llc	llc	PROPN
inlawrev-20658	1212	160	v.	v.	PROPN
inlawrev-20658	1212	161	indiana	indiana	PROPN
inlawrev-20658	1212	162	department	department	PROPN
inlawrev-20658	1212	163	of	of	ADP
inlawrev-20658	1212	164	state	state	NOUN
inlawrev-20658	1212	165	revenue.443	revenue.443	NOUN
inlawrev-20658	1212	166	—	—	PUNCT
inlawrev-20658	1212	167	on	on	ADP
inlawrev-20658	1212	168	october	october	PROPN
inlawrev-20658	1212	169	9	9	NUM
inlawrev-20658	1212	170	,	,	PUNCT
inlawrev-20658	1212	171	2012	2012	NUM
inlawrev-20658	1212	172	,	,	PUNCT
inlawrev-20658	1212	173	the	the	DET
inlawrev-20658	1212	174	indiana	indiana	PROPN
inlawrev-20658	1212	175	department	department	PROPN
inlawrev-20658	1212	176	of	of	ADP
inlawrev-20658	1212	177	state	state	PROPN
inlawrev-20658	1212	178	revenue	revenue	NOUN
inlawrev-20658	1212	179	completed	complete	VERB
inlawrev-20658	1212	180	an	an	DET
inlawrev-20658	1212	181	audit	audit	NOUN
inlawrev-20658	1212	182	of	of	ADP
inlawrev-20658	1212	183	tannins	tannin	NOUN
inlawrev-20658	1212	184	,	,	PUNCT
inlawrev-20658	1212	185	and	and	CCONJ
inlawrev-20658	1212	186	on	on	ADP
inlawrev-20658	1212	187	november	november	PROPN
inlawrev-20658	1212	188	13	13	NUM
inlawrev-20658	1212	189	,	,	PUNCT
inlawrev-20658	1212	190	2012	2012	NUM
inlawrev-20658	1212	191	,	,	PUNCT
inlawrev-20658	1212	192	the	the	DET
inlawrev-20658	1212	193	department	department	NOUN
inlawrev-20658	1212	194	issued	issue	VERB
inlawrev-20658	1212	195	proposed	propose	VERB
inlawrev-20658	1212	196	assessments	assessment	NOUN
inlawrev-20658	1212	197	of	of	ADP
inlawrev-20658	1212	198	use	use	NOUN
inlawrev-20658	1212	199	tax	tax	NOUN
inlawrev-20658	1212	200	for	for	ADP
inlawrev-20658	1212	201	each	each	PRON
inlawrev-20658	1212	202	of	of	ADP
inlawrev-20658	1212	203	the	the	DET
inlawrev-20658	1212	204	years	year	NOUN
inlawrev-20658	1212	205	plus	plus	CCONJ
inlawrev-20658	1212	206	interest.444	interest.444	NOUN
inlawrev-20658	1212	207	thus	thus	ADV
inlawrev-20658	1212	208	,	,	PUNCT
inlawrev-20658	1212	209	tannins	tannin	NOUN
inlawrev-20658	1212	210	filed	file	VERB
inlawrev-20658	1212	211	a	a	DET
inlawrev-20658	1212	212	written	write	VERB
inlawrev-20658	1212	213	protest	protest	NOUN
inlawrev-20658	1212	214	with	with	ADP
inlawrev-20658	1212	215	the	the	DET
inlawrev-20658	1212	216	department	department	NOUN
inlawrev-20658	1212	217	,	,	PUNCT
inlawrev-20658	1212	218	claiming	claim	VERB
inlawrev-20658	1212	219	its	its	PRON
inlawrev-20658	1212	220	purchases	purchase	NOUN
inlawrev-20658	1212	221	of	of	ADP
inlawrev-20658	1212	222	the	the	DET
inlawrev-20658	1212	223	tasting	tasting	NOUN
inlawrev-20658	1212	224	cards	card	NOUN
inlawrev-20658	1212	225	were	be	AUX
inlawrev-20658	1212	226	exempt	exempt	ADJ
inlawrev-20658	1212	227	from	from	ADP
inlawrev-20658	1212	228	indiana	indiana	PROPN
inlawrev-20658	1212	229	sales	sale	NOUN
inlawrev-20658	1212	230	or	or	CCONJ
inlawrev-20658	1212	231	use	use	VERB
inlawrev-20658	1212	232	taxation.445	taxation.445	NOUN
inlawrev-20658	1212	233	after	after	ADP
inlawrev-20658	1212	234	conducting	conduct	VERB
inlawrev-20658	1212	235	a	a	DET
inlawrev-20658	1212	236	hearing	hearing	NOUN
inlawrev-20658	1212	237	,	,	PUNCT
inlawrev-20658	1212	238	the	the	DET
inlawrev-20658	1212	239	department	department	NOUN
inlawrev-20658	1212	240	issued	issue	VERB
inlawrev-20658	1212	241	the	the	DET
inlawrev-20658	1212	242	letter	letter	NOUN
inlawrev-20658	1212	243	of	of	ADP
inlawrev-20658	1212	244	findings	finding	NOUN
inlawrev-20658	1212	245	,	,	PUNCT
inlawrev-20658	1212	246	which	which	PRON
inlawrev-20658	1212	247	upheld	uphold	VERB
inlawrev-20658	1212	248	the	the	DET
inlawrev-20658	1212	249	proposed	propose	VERB
inlawrev-20658	1212	250	assessments.446	assessments.446	NOUN
inlawrev-20658	1212	251	subsequently	subsequently	ADV
inlawrev-20658	1212	252	,	,	PUNCT
inlawrev-20658	1212	253	tannins	tannin	NOUN
inlawrev-20658	1212	254	filed	file	VERB
inlawrev-20658	1212	255	an	an	DET
inlawrev-20658	1212	256	original	original	ADJ
inlawrev-20658	1212	257	tax	tax	NOUN
inlawrev-20658	1212	258	appeal	appeal	NOUN
inlawrev-20658	1212	259	on	on	ADP
inlawrev-20658	1212	260	march	march	PROPN
inlawrev-20658	1212	261	22	22	NUM
inlawrev-20658	1212	262	,	,	PUNCT
inlawrev-20658	1212	263	2013	2013	NUM
inlawrev-20658	1212	264	,	,	PUNCT
inlawrev-20658	1212	265	and	and	CCONJ
inlawrev-20658	1212	266	on	on	ADP
inlawrev-20658	1212	267	january	january	PROPN
inlawrev-20658	1212	268	10	10	NUM
inlawrev-20658	1212	269	,	,	PUNCT
inlawrev-20658	1212	270	2014	2014	NUM
inlawrev-20658	1212	271	,	,	PUNCT
inlawrev-20658	1212	272	the	the	DET
inlawrev-20658	1212	273	indiana	indiana	PROPN
inlawrev-20658	1212	274	tax	tax	PROPN
inlawrev-20658	1212	275	court	court	NOUN
inlawrev-20658	1212	276	held	hold	VERB
inlawrev-20658	1212	277	a	a	DET
inlawrev-20658	1212	278	trial	trial	NOUN
inlawrev-20658	1212	279	and	and	CCONJ
inlawrev-20658	1212	280	heard	hear	VERB
inlawrev-20658	1212	281	oral	oral	ADJ
inlawrev-20658	1212	282	argument	argument	NOUN
inlawrev-20658	1212	283	on	on	ADP
inlawrev-20658	1212	284	january	january	PROPN
inlawrev-20658	1212	285	10	10	NUM
inlawrev-20658	1212	286	,	,	PUNCT
inlawrev-20658	1212	287	2014.447	2014.447	NUM
inlawrev-20658	1212	288	tannins	tannin	NOUN
inlawrev-20658	1212	289	claimed	claim	VERB
inlawrev-20658	1212	290	that	that	SCONJ
inlawrev-20658	1212	291	the	the	DET
inlawrev-20658	1212	292	purchase	purchase	NOUN
inlawrev-20658	1212	293	of	of	ADP
inlawrev-20658	1212	294	tasting	tasting	NOUN
inlawrev-20658	1212	295	cards	card	NOUN
inlawrev-20658	1212	296	were	be	AUX
inlawrev-20658	1212	297	exempt	exempt	ADJ
inlawrev-20658	1212	298	from	from	ADP
inlawrev-20658	1212	299	sales	sale	NOUN
inlawrev-20658	1212	300	and	and	CCONJ
inlawrev-20658	1212	301	use	use	VERB
inlawrev-20658	1212	302	tax	tax	NOUN
inlawrev-20658	1212	303	through	through	ADP
inlawrev-20658	1212	304	ind	ind	PROPN
inlawrev-20658	1212	305	.	.	PUNCT
inlawrev-20658	1213	1	code	code	NOUN
inlawrev-20658	1213	2	section	section	NOUN
inlawrev-20658	1213	3	6	6	NUM
inlawrev-20658	1213	4	-	-	SYM
inlawrev-20658	1213	5	2.5	2.5	NUM
inlawrev-20658	1213	6	-	-	PUNCT
inlawrev-20658	1213	7	5	5	NUM
inlawrev-20658	1213	8	-	-	PUNCT
inlawrev-20658	1213	9	8(b	8(b	NUM
inlawrev-20658	1213	10	)	)	PUNCT
inlawrev-20658	1213	11	because	because	SCONJ
inlawrev-20658	1213	12	tannins	tannin	NOUN
inlawrev-20658	1213	13	resold	resold	VERB
inlawrev-20658	1213	14	the	the	DET
inlawrev-20658	1213	15	tasting	tasting	NOUN
inlawrev-20658	1213	16	cards	card	NOUN
inlawrev-20658	1213	17	to	to	ADP
inlawrev-20658	1213	18	its	its	PRON
inlawrev-20658	1213	19	customers.448	customers.448	NOUN
inlawrev-20658	1213	20	to	to	PART
inlawrev-20658	1213	21	support	support	VERB
inlawrev-20658	1213	22	this	this	DET
inlawrev-20658	1213	23	position	position	NOUN
inlawrev-20658	1213	24	the	the	DET
inlawrev-20658	1213	25	ceo	ceo	NOUN
inlawrev-20658	1213	26	of	of	ADP
inlawrev-20658	1213	27	tannins	tannin	NOUN
inlawrev-20658	1213	28	testified	testify	VERB
inlawrev-20658	1213	29	that	that	SCONJ
inlawrev-20658	1213	30	the	the	DET
inlawrev-20658	1213	31	cost	cost	NOUN
inlawrev-20658	1213	32	of	of	ADP
inlawrev-20658	1213	33	the	the	DET
inlawrev-20658	1213	34	cards	card	NOUN
inlawrev-20658	1213	35	was	be	AUX
inlawrev-20658	1213	36	included	include	VERB
inlawrev-20658	1213	37	in	in	ADP
inlawrev-20658	1213	38	its	its	PRON
inlawrev-20658	1213	39	cost	cost	NOUN
inlawrev-20658	1213	40	of	of	ADP
inlawrev-20658	1213	41	goods	good	NOUN
inlawrev-20658	1213	42	sold	sell	VERB
inlawrev-20658	1213	43	and	and	CCONJ
inlawrev-20658	1213	44	such	such	ADJ
inlawrev-20658	1213	45	expense	expense	NOUN
inlawrev-20658	1213	46	was	be	AUX
inlawrev-20658	1213	47	factored	factor	VERB
inlawrev-20658	1213	48	in	in	ADP
inlawrev-20658	1213	49	the	the	DET
inlawrev-20658	1213	50	sale	sale	NOUN
inlawrev-20658	1213	51	price	price	NOUN
inlawrev-20658	1213	52	of	of	ADP
inlawrev-20658	1213	53	the	the	DET
inlawrev-20658	1213	54	wine.449	wine.449	NOUN
inlawrev-20658	1213	55	however	however	ADV
inlawrev-20658	1213	56	,	,	PUNCT
inlawrev-20658	1213	57	the	the	DET
inlawrev-20658	1213	58	indiana	indiana	PROPN
inlawrev-20658	1213	59	tax	tax	PROPN
inlawrev-20658	1213	60	437	437	NUM
inlawrev-20658	1213	61	.	.	PUNCT
inlawrev-20658	1214	1	i	i	PRON
inlawrev-20658	1214	2	d.	d.	PROPN
inlawrev-20658	1214	3	438	438	NUM
inlawrev-20658	1214	4	.	.	PUNCT
inlawrev-20658	1215	1	i	i	PRON
inlawrev-20658	1215	2	d.	d.	PROPN
inlawrev-20658	1215	3	at	at	ADP
inlawrev-20658	1215	4	894	894	NUM
inlawrev-20658	1215	5	.	.	PUNCT
inlawrev-20658	1215	6	439	439	NUM
inlawrev-20658	1215	7	.	.	PUNCT
inlawrev-20658	1216	1	i	i	PRON
inlawrev-20658	1216	2	d.	d.	PROPN
inlawrev-20658	1216	3	at	at	ADP
inlawrev-20658	1216	4	894	894	NUM
inlawrev-20658	1216	5	-	-	SYM
inlawrev-20658	1216	6	96	96	NUM
inlawrev-20658	1216	7	.	.	PUNCT
inlawrev-20658	1216	8	440	440	NUM
inlawrev-20658	1216	9	.	.	PUNCT
inlawrev-20658	1217	1	i	i	PRON
inlawrev-20658	1217	2	d.	d.	PROPN
inlawrev-20658	1217	3	441	441	NUM
inlawrev-20658	1217	4	.	.	PUNCT
inlawrev-20658	1218	1	i	i	PRON
inlawrev-20658	1218	2	d.	d.	PROPN
inlawrev-20658	1218	3	442	442	NUM
inlawrev-20658	1218	4	.	.	PUNCT
inlawrev-20658	1219	1	i	i	PRON
inlawrev-20658	1219	2	d.	d.	PROPN
inlawrev-20658	1219	3	443	443	NUM
inlawrev-20658	1219	4	.	.	PROPN
inlawrev-20658	1219	5	6	6	NUM
inlawrev-20658	1219	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1219	7	511	511	NUM
inlawrev-20658	1219	8	(	(	PUNCT
inlawrev-20658	1219	9	ind	ind	NOUN
inlawrev-20658	1219	10	.	.	PUNCT
inlawrev-20658	1219	11	tax	tax	PROPN
inlawrev-20658	1220	1	ct	ct	PROPN
inlawrev-20658	1220	2	.	.	PROPN
inlawrev-20658	1220	3	2014	2014	NUM
inlawrev-20658	1220	4	)	)	PUNCT
inlawrev-20658	1220	5	.	.	PUNCT
inlawrev-20658	1221	1	444	444	NUM
inlawrev-20658	1221	2	.	.	PUNCT
inlawrev-20658	1222	1	i	i	PRON
inlawrev-20658	1222	2	d.	d.	PROPN
inlawrev-20658	1222	3	at	at	ADP
inlawrev-20658	1222	4	512	512	NUM
inlawrev-20658	1222	5	.	.	PUNCT
inlawrev-20658	1222	6	445	445	NUM
inlawrev-20658	1222	7	.	.	PUNCT
inlawrev-20658	1223	1	i	i	PRON
inlawrev-20658	1223	2	d.	d.	PROPN
inlawrev-20658	1223	3	446	446	NUM
inlawrev-20658	1223	4	.	.	PUNCT
inlawrev-20658	1224	1	i	i	PRON
inlawrev-20658	1224	2	d.	d.	PROPN
inlawrev-20658	1224	3	447	447	NUM
inlawrev-20658	1224	4	.	.	PUNCT
inlawrev-20658	1225	1	i	i	PRON
inlawrev-20658	1225	2	d.	d.	PROPN
inlawrev-20658	1225	3	448	448	NUM
inlawrev-20658	1225	4	.	.	PUNCT
inlawrev-20658	1226	1	to	to	PART
inlawrev-20658	1226	2	support	support	VERB
inlawrev-20658	1226	3	this	this	DET
inlawrev-20658	1226	4	position	position	NOUN
inlawrev-20658	1226	5	,	,	PUNCT
inlawrev-20658	1226	6	the	the	DET
inlawrev-20658	1226	7	ceo	ceo	NOUN
inlawrev-20658	1226	8	of	of	ADP
inlawrev-20658	1226	9	tannins	tannin	NOUN
inlawrev-20658	1226	10	testified	testify	VERB
inlawrev-20658	1226	11	that	that	SCONJ
inlawrev-20658	1226	12	the	the	DET
inlawrev-20658	1226	13	cost	cost	NOUN
inlawrev-20658	1226	14	of	of	ADP
inlawrev-20658	1226	15	the	the	DET
inlawrev-20658	1226	16	cards	card	NOUN
inlawrev-20658	1226	17	was	be	AUX
inlawrev-20658	1226	18	included	include	VERB
inlawrev-20658	1226	19	in	in	ADP
inlawrev-20658	1226	20	its	its	PRON
inlawrev-20658	1226	21	cost	cost	NOUN
inlawrev-20658	1226	22	of	of	ADP
inlawrev-20658	1226	23	goods	good	NOUN
inlawrev-20658	1226	24	sold	sell	VERB
inlawrev-20658	1226	25	and	and	CCONJ
inlawrev-20658	1226	26	such	such	ADJ
inlawrev-20658	1226	27	expense	expense	NOUN
inlawrev-20658	1226	28	was	be	AUX
inlawrev-20658	1226	29	factored	factor	VERB
inlawrev-20658	1226	30	in	in	ADP
inlawrev-20658	1226	31	the	the	DET
inlawrev-20658	1226	32	sale	sale	NOUN
inlawrev-20658	1226	33	price	price	NOUN
inlawrev-20658	1226	34	of	of	ADP
inlawrev-20658	1226	35	the	the	DET
inlawrev-20658	1226	36	wine	wine	NOUN
inlawrev-20658	1226	37	.	.	PUNCT
inlawrev-20658	1227	1	i	i	PRON
inlawrev-20658	1227	2	d	d	PROPN
inlawrev-20658	1227	3	at	at	ADP
inlawrev-20658	1227	4	513	513	NUM
inlawrev-20658	1227	5	-	-	SYM
inlawrev-20658	1227	6	14	14	NUM
inlawrev-20658	1227	7	.	.	PUNCT
inlawrev-20658	1228	1	449	449	NUM
inlawrev-20658	1228	2	.	.	PUNCT
inlawrev-20658	1229	1	i	i	PRON
inlawrev-20658	1229	2	d.	d.	PROPN
inlawrev-20658	1229	3	2015	2015	NUM
inlawrev-20658	1229	4	]	]	PUNCT
inlawrev-20658	1230	1	taxation	taxation	NOUN
inlawrev-20658	1230	2	1495	1495	NUM
inlawrev-20658	1230	3	court	court	NOUN
inlawrev-20658	1230	4	explained	explain	VERB
inlawrev-20658	1230	5	that	that	SCONJ
inlawrev-20658	1230	6	for	for	SCONJ
inlawrev-20658	1230	7	a	a	DET
inlawrev-20658	1230	8	resale	resale	NOUN
inlawrev-20658	1230	9	to	to	PART
inlawrev-20658	1230	10	exist	exist	VERB
inlawrev-20658	1230	11	,	,	PUNCT
inlawrev-20658	1230	12	the	the	DET
inlawrev-20658	1230	13	buyer	buyer	NOUN
inlawrev-20658	1230	14	and	and	CCONJ
inlawrev-20658	1230	15	seller	seller	NOUN
inlawrev-20658	1230	16	must	must	AUX
inlawrev-20658	1230	17	separately	separately	ADV
inlawrev-20658	1230	18	bargain	bargain	VERB
inlawrev-20658	1230	19	for	for	ADP
inlawrev-20658	1230	20	the	the	DET
inlawrev-20658	1230	21	property	property	NOUN
inlawrev-20658	1230	22	in	in	ADP
inlawrev-20658	1230	23	exchange	exchange	NOUN
inlawrev-20658	1230	24	for	for	ADP
inlawrev-20658	1230	25	the	the	DET
inlawrev-20658	1230	26	payment	payment	NOUN
inlawrev-20658	1230	27	of	of	ADP
inlawrev-20658	1230	28	consideration.450	consideration.450	NUM
inlawrev-20658	1230	29	the	the	DET
inlawrev-20658	1230	30	separately	separately	ADV
inlawrev-20658	1230	31	bargained	bargain	VERB
inlawrev-20658	1230	32	-	-	PUNCT
inlawrev-20658	1230	33	for	for	ADP
inlawrev-20658	1230	34	requirement	requirement	NOUN
inlawrev-20658	1230	35	demonstrates	demonstrate	VERB
inlawrev-20658	1230	36	that	that	SCONJ
inlawrev-20658	1230	37	the	the	DET
inlawrev-20658	1230	38	exact	exact	ADJ
inlawrev-20658	1230	39	item	item	NOUN
inlawrev-20658	1230	40	was	be	AUX
inlawrev-20658	1230	41	actually	actually	ADV
inlawrev-20658	1230	42	resold	resold	VERB
inlawrev-20658	1230	43	,	,	PUNCT
inlawrev-20658	1230	44	and	and	CCONJ
inlawrev-20658	1230	45	not	not	PART
inlawrev-20658	1230	46	merely	merely	ADV
inlawrev-20658	1230	47	transferred	transfer	VERB
inlawrev-20658	1230	48	by	by	ADP
inlawrev-20658	1230	49	the	the	DET
inlawrev-20658	1230	50	retailer	retailer	NOUN
inlawrev-20658	1230	51	for	for	ADP
inlawrev-20658	1230	52	another	another	DET
inlawrev-20658	1230	53	purpose.451	purpose.451	NOUN
inlawrev-20658	1230	54	in	in	ADP
inlawrev-20658	1230	55	this	this	DET
inlawrev-20658	1230	56	case	case	NOUN
inlawrev-20658	1230	57	,	,	PUNCT
inlawrev-20658	1230	58	tannins	tannin	NOUN
inlawrev-20658	1230	59	did	do	AUX
inlawrev-20658	1230	60	not	not	PART
inlawrev-20658	1230	61	provide	provide	VERB
inlawrev-20658	1230	62	its	its	PRON
inlawrev-20658	1230	63	customers	customer	NOUN
inlawrev-20658	1230	64	with	with	ADP
inlawrev-20658	1230	65	a	a	DET
inlawrev-20658	1230	66	receipt	receipt	NOUN
inlawrev-20658	1230	67	that	that	PRON
inlawrev-20658	1230	68	separately	separately	ADV
inlawrev-20658	1230	69	identified	identify	VERB
inlawrev-20658	1230	70	a	a	DET
inlawrev-20658	1230	71	charge	charge	NOUN
inlawrev-20658	1230	72	for	for	ADP
inlawrev-20658	1230	73	the	the	DET
inlawrev-20658	1230	74	tasting	tasting	NOUN
inlawrev-20658	1230	75	cards	card	NOUN
inlawrev-20658	1230	76	or	or	CCONJ
inlawrev-20658	1230	77	any	any	DET
inlawrev-20658	1230	78	other	other	ADJ
inlawrev-20658	1230	79	evidence	evidence	NOUN
inlawrev-20658	1230	80	to	to	PART
inlawrev-20658	1230	81	show	show	VERB
inlawrev-20658	1230	82	a	a	DET
inlawrev-20658	1230	83	separately	separately	ADV
inlawrev-20658	1230	84	bargained	bargain	VERB
inlawrev-20658	1230	85	for	for	ADP
inlawrev-20658	1230	86	exchange	exchange	NOUN
inlawrev-20658	1230	87	,	,	PUNCT
inlawrev-20658	1230	88	and	and	CCONJ
inlawrev-20658	1230	89	the	the	DET
inlawrev-20658	1230	90	indiana	indiana	PROPN
inlawrev-20658	1230	91	tax	tax	PROPN
inlawrev-20658	1230	92	court	court	NOUN
inlawrev-20658	1230	93	held	hold	VERB
inlawrev-20658	1230	94	the	the	DET
inlawrev-20658	1230	95	cards	card	NOUN
inlawrev-20658	1230	96	were	be	AUX
inlawrev-20658	1230	97	not	not	PART
inlawrev-20658	1230	98	exempt	exempt	ADJ
inlawrev-20658	1230	99	from	from	ADP
inlawrev-20658	1230	100	use	use	NOUN
inlawrev-20658	1230	101	tax.452	tax.452	NOUN
inlawrev-20658	1230	102	further	far	ADV
inlawrev-20658	1230	103	,	,	PUNCT
inlawrev-20658	1230	104	the	the	DET
inlawrev-20658	1230	105	separately	separately	ADV
inlawrev-20658	1230	106	bargained	bargain	VERB
inlawrev-20658	1230	107	-	-	PUNCT
inlawrev-20658	1230	108	for	for	ADP
inlawrev-20658	1230	109	requirement	requirement	NOUN
inlawrev-20658	1230	110	is	be	AUX
inlawrev-20658	1230	111	the	the	DET
inlawrev-20658	1230	112	standard	standard	NOUN
inlawrev-20658	1230	113	against	against	ADP
inlawrev-20658	1230	114	which	which	PRON
inlawrev-20658	1230	115	a	a	DET
inlawrev-20658	1230	116	resale	resale	NOUN
inlawrev-20658	1230	117	has	have	AUX
inlawrev-20658	1230	118	been	be	AUX
inlawrev-20658	1230	119	tested	test	VERB
inlawrev-20658	1230	120	for	for	ADP
inlawrev-20658	1230	121	decades,453	decades,453	NOUN
inlawrev-20658	1230	122	and	and	CCONJ
inlawrev-20658	1230	123	tannins	tannin	NOUN
inlawrev-20658	1230	124	did	do	AUX
inlawrev-20658	1230	125	not	not	PART
inlawrev-20658	1230	126	present	present	VERB
inlawrev-20658	1230	127	any	any	DET
inlawrev-20658	1230	128	legal	legal	ADJ
inlawrev-20658	1230	129	authority	authority	NOUN
inlawrev-20658	1230	130	or	or	CCONJ
inlawrev-20658	1230	131	rationale	rationale	NOUN
inlawrev-20658	1230	132	to	to	PART
inlawrev-20658	1230	133	persuade	persuade	VERB
inlawrev-20658	1230	134	the	the	DET
inlawrev-20658	1230	135	indiana	indiana	PROPN
inlawrev-20658	1230	136	tax	tax	PROPN
inlawrev-20658	1230	137	court	court	NOUN
inlawrev-20658	1230	138	that	that	SCONJ
inlawrev-20658	1230	139	this	this	PRON
inlawrev-20658	1230	140	was	be	AUX
inlawrev-20658	1230	141	not	not	PART
inlawrev-20658	1230	142	the	the	DET
inlawrev-20658	1230	143	law.454	law.454	NOUN
inlawrev-20658	1230	144	as	as	SCONJ
inlawrev-20658	1230	145	such	such	ADJ
inlawrev-20658	1230	146	,	,	PUNCT
inlawrev-20658	1230	147	tannins	tannin	NOUN
inlawrev-20658	1230	148	failed	fail	VERB
inlawrev-20658	1230	149	to	to	PART
inlawrev-20658	1230	150	show	show	VERB
inlawrev-20658	1230	151	that	that	SCONJ
inlawrev-20658	1230	152	the	the	DET
inlawrev-20658	1230	153	cards	card	NOUN
inlawrev-20658	1230	154	were	be	AUX
inlawrev-20658	1230	155	separately	separately	ADV
inlawrev-20658	1230	156	bargained	bargain	VERB
inlawrev-20658	1230	157	for	for	ADP
inlawrev-20658	1230	158	by	by	ADP
inlawrev-20658	1230	159	its	its	PRON
inlawrev-20658	1230	160	customers	customer	NOUN
inlawrev-20658	1230	161	and	and	CCONJ
inlawrev-20658	1230	162	that	that	SCONJ
inlawrev-20658	1230	163	such	such	ADJ
inlawrev-20658	1230	164	cards	card	NOUN
inlawrev-20658	1230	165	did	do	AUX
inlawrev-20658	1230	166	not	not	PART
inlawrev-20658	1230	167	change	change	VERB
inlawrev-20658	1230	168	the	the	DET
inlawrev-20658	1230	169	usefulness	usefulness	NOUN
inlawrev-20658	1230	170	of	of	ADP
inlawrev-20658	1230	171	the	the	DET
inlawrev-20658	1230	172	separately	separately	ADV
inlawrev-20658	1230	173	bargained	bargain	VERB
inlawrev-20658	1230	174	-	-	PUNCT
inlawrev-20658	1230	175	for	for	ADP
inlawrev-20658	1230	176	requirement.455	requirement.455	PROPN
inlawrev-20658	1230	177	thus	thus	ADV
inlawrev-20658	1230	178	,	,	PUNCT
inlawrev-20658	1230	179	the	the	DET
inlawrev-20658	1230	180	indiana	indiana	PROPN
inlawrev-20658	1230	181	tax	tax	PROPN
inlawrev-20658	1230	182	court	court	NOUN
inlawrev-20658	1230	183	held	hold	VERB
inlawrev-20658	1230	184	the	the	DET
inlawrev-20658	1230	185	cards	card	NOUN
inlawrev-20658	1230	186	were	be	AUX
inlawrev-20658	1230	187	not	not	PART
inlawrev-20658	1230	188	exempt	exempt	ADJ
inlawrev-20658	1230	189	from	from	ADP
inlawrev-20658	1230	190	use	use	NOUN
inlawrev-20658	1230	191	tax	tax	NOUN
inlawrev-20658	1230	192	through	through	ADP
inlawrev-20658	1230	193	ind	ind	PROPN
inlawrev-20658	1230	194	.	.	PUNCT
inlawrev-20658	1231	1	code	code	NOUN
inlawrev-20658	1231	2	section	section	NOUN
inlawrev-20658	1231	3	6	6	NUM
inlawrev-20658	1231	4	-	-	SYM
inlawrev-20658	1231	5	2.5	2.5	NUM
inlawrev-20658	1231	6	-	-	PUNCT
inlawrev-20658	1231	7	5	5	NUM
inlawrev-20658	1231	8	-	-	PUNCT
inlawrev-20658	1231	9	8(b	8(b	NUM
inlawrev-20658	1231	10	)	)	PUNCT
inlawrev-20658	1231	11	because	because	SCONJ
inlawrev-20658	1231	12	the	the	DET
inlawrev-20658	1231	13	cards	card	NOUN
inlawrev-20658	1231	14	were	be	AUX
inlawrev-20658	1231	15	not	not	PART
inlawrev-20658	1231	16	resold	resold	VERB
inlawrev-20658	1231	17	through	through	ADP
inlawrev-20658	1231	18	ind	ind	PROPN
inlawrev-20658	1231	19	.	.	PUNCT
inlawrev-20658	1232	1	code	code	NOUN
inlawrev-20658	1232	2	section	section	NOUN
inlawrev-20658	1232	3	6	6	NUM
inlawrev-20658	1232	4	-	-	SYM
inlawrev-20658	1232	5	2.5	2.5	NUM
inlawrev-20658	1232	6	-	-	PUNCT
inlawrev-20658	1232	7	5	5	NUM
inlawrev-20658	1232	8	-	-	PUNCT
inlawrev-20658	1232	9	8(b).456	8(b).456	NOUN
inlawrev-20658	1232	10	2	2	NUM
inlawrev-20658	1232	11	.	.	PUNCT
inlawrev-20658	1232	12	hoosier	hoosier	NOUN
inlawrev-20658	1232	13	roll	roll	NOUN
inlawrev-20658	1232	14	shop	shop	PROPN
inlawrev-20658	1232	15	services	services	PROPN
inlawrev-20658	1232	16	llc	llc	PROPN
inlawrev-20658	1232	17	v.	v.	PROPN
inlawrev-20658	1232	18	indiana	indiana	PROPN
inlawrev-20658	1232	19	department	department	PROPN
inlawrev-20658	1232	20	of	of	ADP
inlawrev-20658	1232	21	state	state	PROPN
inlawrev-20658	1232	22	revenue.457	revenue.457	PROPN
inlawrev-20658	1232	23	—	—	PUNCT
inlawrev-20658	1232	24	here	here	ADV
inlawrev-20658	1232	25	,	,	PUNCT
inlawrev-20658	1232	26	the	the	DET
inlawrev-20658	1232	27	indiana	indiana	PROPN
inlawrev-20658	1232	28	department	department	PROPN
inlawrev-20658	1232	29	of	of	ADP
inlawrev-20658	1232	30	state	state	PROPN
inlawrev-20658	1232	31	revenue	revenue	NOUN
inlawrev-20658	1232	32	completed	complete	VERB
inlawrev-20658	1232	33	an	an	DET
inlawrev-20658	1232	34	audit	audit	NOUN
inlawrev-20658	1232	35	of	of	ADP
inlawrev-20658	1232	36	hoosier	hoosier	NOUN
inlawrev-20658	1232	37	roll	roll	NOUN
inlawrev-20658	1232	38	,	,	PUNCT
inlawrev-20658	1232	39	which	which	PRON
inlawrev-20658	1232	40	showed	show	VERB
inlawrev-20658	1232	41	that	that	SCONJ
inlawrev-20658	1232	42	certain	certain	ADJ
inlawrev-20658	1232	43	items	item	NOUN
inlawrev-20658	1232	44	were	be	AUX
inlawrev-20658	1232	45	purchased	purchase	VERB
inlawrev-20658	1232	46	without	without	ADP
inlawrev-20658	1232	47	paying	pay	VERB
inlawrev-20658	1232	48	sales	sale	NOUN
inlawrev-20658	1232	49	tax	tax	NOUN
inlawrev-20658	1232	50	at	at	ADP
inlawrev-20658	1232	51	the	the	DET
inlawrev-20658	1232	52	time	time	NOUN
inlawrev-20658	1232	53	of	of	ADP
inlawrev-20658	1232	54	purchase	purchase	NOUN
inlawrev-20658	1232	55	and	and	CCONJ
inlawrev-20658	1232	56	subsequently	subsequently	ADV
inlawrev-20658	1232	57	no	no	DET
inlawrev-20658	1232	58	use	use	NOUN
inlawrev-20658	1232	59	tax	tax	NOUN
inlawrev-20658	1232	60	had	have	AUX
inlawrev-20658	1232	61	been	be	AUX
inlawrev-20658	1232	62	paid.458	paid.458	ADJ
inlawrev-20658	1232	63	consequently	consequently	ADV
inlawrev-20658	1232	64	,	,	PUNCT
inlawrev-20658	1232	65	the	the	DET
inlawrev-20658	1232	66	department	department	NOUN
inlawrev-20658	1232	67	issued	issue	VERB
inlawrev-20658	1232	68	a	a	DET
inlawrev-20658	1232	69	notice	notice	NOUN
inlawrev-20658	1232	70	of	of	ADP
inlawrev-20658	1232	71	proposed	propose	VERB
inlawrev-20658	1232	72	assessment	assessment	NOUN
inlawrev-20658	1232	73	to	to	ADP
inlawrev-20658	1232	74	hoosier	hoosier	NOUN
inlawrev-20658	1232	75	roll	roll	NOUN
inlawrev-20658	1232	76	,	,	PUNCT
inlawrev-20658	1232	77	and	and	CCONJ
inlawrev-20658	1232	78	hoosier	hoosier	NOUN
inlawrev-20658	1232	79	roll	roll	NOUN
inlawrev-20658	1232	80	then	then	ADV
inlawrev-20658	1232	81	protested	protest	VERB
inlawrev-20658	1232	82	the	the	DET
inlawrev-20658	1232	83	proposed	propose	VERB
inlawrev-20658	1232	84	assessments	assessment	NOUN
inlawrev-20658	1232	85	,	,	PUNCT
inlawrev-20658	1232	86	claiming	claim	VERB
inlawrev-20658	1232	87	that	that	SCONJ
inlawrev-20658	1232	88	the	the	DET
inlawrev-20658	1232	89	purchases	purchase	NOUN
inlawrev-20658	1232	90	at	at	ADP
inlawrev-20658	1232	91	issue	issue	NOUN
inlawrev-20658	1232	92	were	be	AUX
inlawrev-20658	1232	93	exempt	exempt	ADJ
inlawrev-20658	1232	94	from	from	ADP
inlawrev-20658	1232	95	indiana	indiana	PROPN
inlawrev-20658	1232	96	sales	sale	NOUN
inlawrev-20658	1232	97	and	and	CCONJ
inlawrev-20658	1232	98	use	use	VERB
inlawrev-20658	1232	99	taxation.459	taxation.459	NOUN
inlawrev-20658	1232	100	an	an	DET
inlawrev-20658	1232	101	administrative	administrative	ADJ
inlawrev-20658	1232	102	hearing	hearing	NOUN
inlawrev-20658	1232	103	on	on	ADP
inlawrev-20658	1232	104	the	the	DET
inlawrev-20658	1232	105	matter	matter	NOUN
inlawrev-20658	1232	106	resulted	result	VERB
inlawrev-20658	1232	107	in	in	ADP
inlawrev-20658	1232	108	a	a	DET
inlawrev-20658	1232	109	letter	letter	NOUN
inlawrev-20658	1232	110	of	of	ADP
inlawrev-20658	1232	111	findings	finding	NOUN
inlawrev-20658	1232	112	denying	deny	VERB
inlawrev-20658	1232	113	hoosier	hoosier	NOUN
inlawrev-20658	1232	114	roll	roll	PROPN
inlawrev-20658	1232	115	’s	’s	PART
inlawrev-20658	1232	116	protest.460	protest.460	NOUN
inlawrev-20658	1232	117	subsequently	subsequently	ADV
inlawrev-20658	1232	118	,	,	PUNCT
inlawrev-20658	1232	119	hoosier	hoosier	NOUN
inlawrev-20658	1232	120	roll	roll	NOUN
inlawrev-20658	1232	121	requested	request	VERB
inlawrev-20658	1232	122	a	a	DET
inlawrev-20658	1232	123	rehearing	rehearing	NOUN
inlawrev-20658	1232	124	,	,	PUNCT
inlawrev-20658	1232	125	which	which	PRON
inlawrev-20658	1232	126	the	the	DET
inlawrev-20658	1232	127	department	department	NOUN
inlawrev-20658	1232	128	denied.461	denied.461	CCONJ
inlawrev-20658	1232	129	therefore	therefore	ADV
inlawrev-20658	1232	130	,	,	PUNCT
inlawrev-20658	1232	131	hoosier	hoosier	NOUN
inlawrev-20658	1232	132	roll	roll	NOUN
inlawrev-20658	1232	133	filed	file	VERB
inlawrev-20658	1232	134	an	an	DET
inlawrev-20658	1232	135	original	original	ADJ
inlawrev-20658	1232	136	tax	tax	NOUN
inlawrev-20658	1232	137	appeal	appeal	NOUN
inlawrev-20658	1232	138	with	with	ADP
inlawrev-20658	1232	139	the	the	DET
inlawrev-20658	1232	140	indiana	indiana	PROPN
inlawrev-20658	1232	141	tax	tax	NOUN
inlawrev-20658	1232	142	court.462	court.462	NOUN
inlawrev-20658	1232	143	on	on	ADP
inlawrev-20658	1232	144	march	march	PROPN
inlawrev-20658	1232	145	14	14	NUM
inlawrev-20658	1232	146	,	,	PUNCT
inlawrev-20658	1232	147	2012	2012	NUM
inlawrev-20658	1232	148	,	,	PUNCT
inlawrev-20658	1232	149	both	both	DET
inlawrev-20658	1232	150	hoosier	hoosier	NOUN
inlawrev-20658	1232	151	roll	roll	NOUN
inlawrev-20658	1232	152	and	and	CCONJ
inlawrev-20658	1232	153	the	the	DET
inlawrev-20658	1232	154	department	department	NOUN
inlawrev-20658	1232	155	filed	file	VERB
inlawrev-20658	1232	156	motions	motion	NOUN
inlawrev-20658	1232	157	for	for	ADP
inlawrev-20658	1232	158	summary	summary	NOUN
inlawrev-20658	1232	159	judgment.463	judgment.463	PROPN
inlawrev-20658	1232	160	the	the	DET
inlawrev-20658	1232	161	indiana	indiana	PROPN
inlawrev-20658	1232	162	tax	tax	PROPN
inlawrev-20658	1232	163	court	court	NOUN
inlawrev-20658	1232	164	conducted	conduct	VERB
inlawrev-20658	1232	165	a	a	DET
inlawrev-20658	1232	166	hearing	hearing	NOUN
inlawrev-20658	1232	167	on	on	ADP
inlawrev-20658	1232	168	those	those	DET
inlawrev-20658	1232	169	motions	motion	NOUN
inlawrev-20658	1232	170	on	on	ADP
inlawrev-20658	1232	171	may	may	PROPN
inlawrev-20658	1232	172	11	11	NUM
inlawrev-20658	1232	173	,	,	PUNCT
inlawrev-20658	1232	174	2012	2012	NUM
inlawrev-20658	1232	175	,	,	PUNCT
inlawrev-20658	1232	176	and	and	CCONJ
inlawrev-20658	1232	177	,	,	PUNCT
inlawrev-20658	1232	178	as	as	ADP
inlawrev-20658	1232	179	a	a	DET
inlawrev-20658	1232	180	result	result	NOUN
inlawrev-20658	1232	181	,	,	PUNCT
inlawrev-20658	1232	182	the	the	DET
inlawrev-20658	1232	183	indiana	indiana	PROPN
inlawrev-20658	1232	184	tax	tax	PROPN
inlawrev-20658	1232	185	court	court	NOUN
inlawrev-20658	1232	186	held	hold	VERB
inlawrev-20658	1232	187	that	that	SCONJ
inlawrev-20658	1232	188	because	because	SCONJ
inlawrev-20658	1232	189	substantial	substantial	ADJ
inlawrev-20658	1232	190	physical	physical	ADJ
inlawrev-20658	1232	191	changes	change	NOUN
inlawrev-20658	1232	192	were	be	AUX
inlawrev-20658	1232	193	made	make	VERB
inlawrev-20658	1232	194	to	to	ADP
inlawrev-20658	1232	195	the	the	DET
inlawrev-20658	1232	196	work	work	NOUN
inlawrev-20658	1232	197	rolls	roll	NOUN
inlawrev-20658	1232	198	,	,	PUNCT
inlawrev-20658	1232	199	that	that	PRON
inlawrev-20658	1232	200	process	process	NOUN
inlawrev-20658	1232	201	450	450	NUM
inlawrev-20658	1232	202	.	.	PUNCT
inlawrev-20658	1233	1	i	i	PRON
inlawrev-20658	1233	2	d.	d.	PROPN
inlawrev-20658	1233	3	at	at	ADP
inlawrev-20658	1233	4	513	513	NUM
inlawrev-20658	1233	5	.	.	PUNCT
inlawrev-20658	1234	1	451	451	NUM
inlawrev-20658	1234	2	.	.	PUNCT
inlawrev-20658	1235	1	i	i	PRON
inlawrev-20658	1235	2	d.	d.	PROPN
inlawrev-20658	1235	3	at	at	ADP
inlawrev-20658	1235	4	514	514	NUM
inlawrev-20658	1235	5	.	.	PUNCT
inlawrev-20658	1235	6	452	452	NUM
inlawrev-20658	1235	7	.	.	PUNCT
inlawrev-20658	1236	1	i	i	PRON
inlawrev-20658	1236	2	d.	d.	PROPN
inlawrev-20658	1236	3	at	at	ADP
inlawrev-20658	1236	4	513	513	NUM
inlawrev-20658	1236	5	-	-	SYM
inlawrev-20658	1236	6	14	14	NUM
inlawrev-20658	1236	7	.	.	PUNCT
inlawrev-20658	1237	1	453	453	NUM
inlawrev-20658	1237	2	.	.	PUNCT
inlawrev-20658	1238	1	i	i	PRON
inlawrev-20658	1238	2	d.	d.	PROPN
inlawrev-20658	1238	3	454	454	NUM
inlawrev-20658	1238	4	.	.	PUNCT
inlawrev-20658	1239	1	i	i	PRON
inlawrev-20658	1239	2	d.	d.	PROPN
inlawrev-20658	1239	3	455	455	NUM
inlawrev-20658	1239	4	.	.	PUNCT
inlawrev-20658	1240	1	i	i	PRON
inlawrev-20658	1240	2	d.	d.	PROPN
inlawrev-20658	1240	3	456	456	NUM
inlawrev-20658	1240	4	.	.	PUNCT
inlawrev-20658	1241	1	i	i	PRON
inlawrev-20658	1241	2	d.	d.	PROPN
inlawrev-20658	1241	3	457	457	NUM
inlawrev-20658	1241	4	.	.	PUNCT
inlawrev-20658	1242	1	10	10	NUM
inlawrev-20658	1242	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	1242	3	1051	1051	NUM
inlawrev-20658	1242	4	(	(	PUNCT
inlawrev-20658	1242	5	ind	ind	NOUN
inlawrev-20658	1242	6	.	.	PUNCT
inlawrev-20658	1242	7	tax	tax	PROPN
inlawrev-20658	1243	1	ct	ct	PROPN
inlawrev-20658	1243	2	.	.	PROPN
inlawrev-20658	1243	3	2014	2014	NUM
inlawrev-20658	1243	4	)	)	PUNCT
inlawrev-20658	1243	5	.	.	PUNCT
inlawrev-20658	1244	1	458	458	NUM
inlawrev-20658	1244	2	.	.	PUNCT
inlawrev-20658	1245	1	i	i	PRON
inlawrev-20658	1245	2	d.	d.	PROPN
inlawrev-20658	1245	3	at	at	ADP
inlawrev-20658	1245	4	1052	1052	NUM
inlawrev-20658	1245	5	-	-	SYM
inlawrev-20658	1245	6	54	54	NUM
inlawrev-20658	1245	7	.	.	PUNCT
inlawrev-20658	1246	1	459	459	NUM
inlawrev-20658	1246	2	.	.	PUNCT
inlawrev-20658	1247	1	i	i	PRON
inlawrev-20658	1247	2	d.	d.	PROPN
inlawrev-20658	1247	3	460	460	NUM
inlawrev-20658	1247	4	.	.	PUNCT
inlawrev-20658	1248	1	i	i	PRON
inlawrev-20658	1248	2	d.	d.	PROPN
inlawrev-20658	1248	3	461	461	NUM
inlawrev-20658	1248	4	.	.	PUNCT
inlawrev-20658	1249	1	i	i	PRON
inlawrev-20658	1249	2	d.	d.	PROPN
inlawrev-20658	1249	3	462	462	NUM
inlawrev-20658	1249	4	.	.	PUNCT
inlawrev-20658	1250	1	i	i	PRON
inlawrev-20658	1250	2	d.	d.	PROPN
inlawrev-20658	1250	3	463	463	NUM
inlawrev-20658	1250	4	.	.	PUNCT
inlawrev-20658	1251	1	i	i	PRON
inlawrev-20658	1251	2	d.	d.	PROPN
inlawrev-20658	1251	3	1496	1496	NUM
inlawrev-20658	1251	4	indiana	indiana	PROPN
inlawrev-20658	1251	5	law	law	PROPN
inlawrev-20658	1251	6	review	review	NOUN
inlawrev-20658	1252	1	[	[	X
inlawrev-20658	1252	2	vol	vol	NOUN
inlawrev-20658	1252	3	.	.	PUNCT
inlawrev-20658	1253	1	48:1455	48:1455	NUM
inlawrev-20658	1253	2	had	have	AUX
inlawrev-20658	1253	3	indeed	indeed	ADV
inlawrev-20658	1253	4	added	add	VERB
inlawrev-20658	1253	5	value	value	NOUN
inlawrev-20658	1253	6	,	,	PUNCT
inlawrev-20658	1253	7	and	and	CCONJ
inlawrev-20658	1253	8	thus	thus	ADV
inlawrev-20658	1253	9	,	,	PUNCT
inlawrev-20658	1253	10	was	be	AUX
inlawrev-20658	1253	11	not	not	PART
inlawrev-20658	1253	12	work	work	NOUN
inlawrev-20658	1253	13	which	which	PRON
inlawrev-20658	1253	14	was	be	AUX
inlawrev-20658	1253	15	contemplated	contemplate	VERB
inlawrev-20658	1253	16	as	as	ADP
inlawrev-20658	1253	17	normal	normal	ADJ
inlawrev-20658	1253	18	to	to	ADP
inlawrev-20658	1253	19	the	the	DET
inlawrev-20658	1253	20	work	work	NOUN
inlawrev-20658	1253	21	process.464	process.464	ADV
inlawrev-20658	1253	22	therefore	therefore	ADV
inlawrev-20658	1254	1	,	,	PUNCT
inlawrev-20658	1254	2	the	the	DET
inlawrev-20658	1254	3	taxpayer	taxpayer	NOUN
inlawrev-20658	1254	4	was	be	AUX
inlawrev-20658	1254	5	entitled	entitle	VERB
inlawrev-20658	1254	6	to	to	ADP
inlawrev-20658	1254	7	the	the	DET
inlawrev-20658	1254	8	exemptions	exemption	NOUN
inlawrev-20658	1254	9	from	from	ADP
inlawrev-20658	1254	10	the	the	DET
inlawrev-20658	1254	11	sales	sale	NOUN
inlawrev-20658	1254	12	and	and	CCONJ
inlawrev-20658	1254	13	use	use	VERB
inlawrev-20658	1254	14	taxes	taxis	NOUN
inlawrev-20658	1254	15	through	through	ADP
inlawrev-20658	1254	16	ind	ind	PROPN
inlawrev-20658	1254	17	.	.	PUNCT
inlawrev-20658	1255	1	code	code	NOUN
inlawrev-20658	1255	2	section	section	NOUN
inlawrev-20658	1255	3	6	6	NUM
inlawrev-20658	1255	4	-	-	SYM
inlawrev-20658	1255	5	2.5	2.5	NUM
inlawrev-20658	1255	6	-	-	PUNCT
inlawrev-20658	1255	7	5	5	NUM
inlawrev-20658	1255	8	-	-	PUNCT
inlawrev-20658	1255	9	3(b	3(b	NUM
inlawrev-20658	1255	10	)	)	PUNCT
inlawrev-20658	1255	11	,	,	PUNCT
inlawrev-20658	1255	12	section	section	NOUN
inlawrev-20658	1255	13	6	6	NUM
inlawrev-20658	1255	14	-	-	SYM
inlawrev-20658	1255	15	2.5	2.5	NUM
inlawrev-20658	1255	16	-	-	PUNCT
inlawrev-20658	1255	17	5	5	NUM
inlawrev-20658	1255	18	-	-	SYM
inlawrev-20658	1255	19	4	4	NUM
inlawrev-20658	1255	20	,	,	PUNCT
inlawrev-20658	1255	21	and	and	CCONJ
inlawrev-20658	1255	22	section	section	NOUN
inlawrev-20658	1255	23	6	6	NUM
inlawrev-20658	1255	24	-	-	SYM
inlawrev-20658	1255	25	2.5	2.5	NUM
inlawrev-20658	1255	26	-	-	PUNCT
inlawrev-20658	1255	27	5	5	NUM
inlawrev-20658	1255	28	-	-	PUNCT
inlawrev-20658	1255	29	5.1(b).465	5.1(b).465	NUM
inlawrev-20658	1255	30	3	3	NUM
inlawrev-20658	1255	31	.	.	PUNCT
inlawrev-20658	1256	1	lowe	lowe	PROPN
inlawrev-20658	1256	2	’s	’s	PART
inlawrev-20658	1256	3	home	home	NOUN
inlawrev-20658	1256	4	centers	center	NOUN
inlawrev-20658	1256	5	,	,	PUNCT
inlawrev-20658	1256	6	llc	llc	PROPN
inlawrev-20658	1256	7	v.	v.	PROPN
inlawrev-20658	1256	8	indiana	indiana	PROPN
inlawrev-20658	1256	9	department	department	PROPN
inlawrev-20658	1256	10	of	of	ADP
inlawrev-20658	1256	11	state	state	PROPN
inlawrev-20658	1256	12	revenue.466	revenue.466	PROPN
inlawrev-20658	1256	13	—	—	PUNCT
inlawrev-20658	1256	14	in	in	ADP
inlawrev-20658	1256	15	november	november	PROPN
inlawrev-20658	1256	16	of	of	ADP
inlawrev-20658	1256	17	2010	2010	NUM
inlawrev-20658	1256	18	,	,	PUNCT
inlawrev-20658	1256	19	the	the	DET
inlawrev-20658	1256	20	indiana	indiana	PROPN
inlawrev-20658	1256	21	department	department	PROPN
inlawrev-20658	1256	22	of	of	ADP
inlawrev-20658	1256	23	state	state	PROPN
inlawrev-20658	1256	24	revenue	revenue	NOUN
inlawrev-20658	1256	25	completed	complete	VERB
inlawrev-20658	1256	26	an	an	DET
inlawrev-20658	1256	27	audit	audit	NOUN
inlawrev-20658	1256	28	of	of	ADP
inlawrev-20658	1256	29	lowes	lowe	NOUN
inlawrev-20658	1256	30	,	,	PUNCT
inlawrev-20658	1256	31	and	and	CCONJ
inlawrev-20658	1256	32	during	during	ADP
inlawrev-20658	1256	33	the	the	DET
inlawrev-20658	1256	34	course	course	NOUN
inlawrev-20658	1256	35	of	of	ADP
inlawrev-20658	1256	36	the	the	DET
inlawrev-20658	1256	37	audit	audit	NOUN
inlawrev-20658	1256	38	,	,	PUNCT
inlawrev-20658	1256	39	the	the	DET
inlawrev-20658	1256	40	department	department	NOUN
inlawrev-20658	1256	41	determined	determine	VERB
inlawrev-20658	1256	42	that	that	SCONJ
inlawrev-20658	1256	43	instead	instead	ADV
inlawrev-20658	1256	44	of	of	ADP
inlawrev-20658	1256	45	self	self	NOUN
inlawrev-20658	1256	46	-	-	PUNCT
inlawrev-20658	1256	47	assessing	assess	VERB
inlawrev-20658	1256	48	and	and	CCONJ
inlawrev-20658	1256	49	remitting	remit	VERB
inlawrev-20658	1256	50	use	use	NOUN
inlawrev-20658	1256	51	tax	tax	NOUN
inlawrev-20658	1256	52	on	on	ADP
inlawrev-20658	1256	53	construction	construction	NOUN
inlawrev-20658	1256	54	materials	material	NOUN
inlawrev-20658	1256	55	furnished	furnish	VERB
inlawrev-20658	1256	56	through	through	ADP
inlawrev-20658	1256	57	the	the	DET
inlawrev-20658	1256	58	installation	installation	NOUN
inlawrev-20658	1256	59	contracts	contract	NOUN
inlawrev-20658	1256	60	,	,	PUNCT
inlawrev-20658	1256	61	lowes	lowes	PROPN
inlawrev-20658	1256	62	should	should	AUX
inlawrev-20658	1256	63	have	have	AUX
inlawrev-20658	1256	64	collected	collect	VERB
inlawrev-20658	1256	65	sales	sale	NOUN
inlawrev-20658	1256	66	tax	tax	NOUN
inlawrev-20658	1256	67	using	use	VERB
inlawrev-20658	1256	68	the	the	DET
inlawrev-20658	1256	69	retail	retail	ADJ
inlawrev-20658	1256	70	cost	cost	NOUN
inlawrev-20658	1256	71	of	of	ADP
inlawrev-20658	1256	72	the	the	DET
inlawrev-20658	1256	73	construction	construction	NOUN
inlawrev-20658	1256	74	materials.467	materials.467	NOUN
inlawrev-20658	1256	75	as	as	ADP
inlawrev-20658	1256	76	a	a	DET
inlawrev-20658	1256	77	result	result	NOUN
inlawrev-20658	1256	78	,	,	PUNCT
inlawrev-20658	1256	79	the	the	DET
inlawrev-20658	1256	80	department	department	NOUN
inlawrev-20658	1256	81	issued	issue	VERB
inlawrev-20658	1256	82	proposed	propose	VERB
inlawrev-20658	1256	83	sales	sale	NOUN
inlawrev-20658	1256	84	tax	tax	NOUN
inlawrev-20658	1256	85	assessments	assessment	NOUN
inlawrev-20658	1256	86	against	against	ADP
inlawrev-20658	1256	87	lowes	lowe	NOUN
inlawrev-20658	1256	88	,	,	PUNCT
inlawrev-20658	1256	89	including	include	VERB
inlawrev-20658	1256	90	penalties	penalty	NOUN
inlawrev-20658	1256	91	and	and	CCONJ
inlawrev-20658	1256	92	interest.468	interest.468	NOUN
inlawrev-20658	1256	93	lowes	lowes	NOUN
inlawrev-20658	1256	94	subsequently	subsequently	ADV
inlawrev-20658	1256	95	filed	file	VERB
inlawrev-20658	1256	96	a	a	DET
inlawrev-20658	1256	97	protest	protest	NOUN
inlawrev-20658	1256	98	with	with	ADP
inlawrev-20658	1256	99	the	the	DET
inlawrev-20658	1256	100	department	department	NOUN
inlawrev-20658	1256	101	and	and	CCONJ
inlawrev-20658	1256	102	on	on	ADP
inlawrev-20658	1256	103	june	june	PROPN
inlawrev-20658	1256	104	28	28	NUM
inlawrev-20658	1256	105	,	,	PUNCT
inlawrev-20658	1256	106	2011	2011	NUM
inlawrev-20658	1256	107	,	,	PUNCT
inlawrev-20658	1256	108	the	the	DET
inlawrev-20658	1256	109	department	department	NOUN
inlawrev-20658	1256	110	issued	issue	VERB
inlawrev-20658	1256	111	a	a	DET
inlawrev-20658	1256	112	letter	letter	NOUN
inlawrev-20658	1256	113	of	of	ADP
inlawrev-20658	1256	114	findings	finding	NOUN
inlawrev-20658	1256	115	denying	deny	VERB
inlawrev-20658	1256	116	lowes	lowe	NOUN
inlawrev-20658	1256	117	’s	’s	PART
inlawrev-20658	1256	118	protest.469	protest.469	NOUN
inlawrev-20658	1256	119	the	the	DET
inlawrev-20658	1256	120	department	department	NOUN
inlawrev-20658	1256	121	again	again	ADV
inlawrev-20658	1256	122	denied	deny	VERB
inlawrev-20658	1256	123	lowes	lowes	PROPN
inlawrev-20658	1256	124	’s	’s	PART
inlawrev-20658	1256	125	protest	protest	NOUN
inlawrev-20658	1256	126	in	in	ADP
inlawrev-20658	1256	127	a	a	DET
inlawrev-20658	1256	128	supplemental	supplemental	ADJ
inlawrev-20658	1256	129	letter	letter	NOUN
inlawrev-20658	1256	130	of	of	ADP
inlawrev-20658	1256	131	findings	finding	NOUN
inlawrev-20658	1256	132	,	,	PUNCT
inlawrev-20658	1256	133	and	and	CCONJ
inlawrev-20658	1256	134	therefore	therefore	ADV
inlawrev-20658	1256	135	,	,	PUNCT
inlawrev-20658	1256	136	lowes	lowe	NOUN
inlawrev-20658	1256	137	initiated	initiate	VERB
inlawrev-20658	1256	138	an	an	DET
inlawrev-20658	1256	139	original	original	ADJ
inlawrev-20658	1256	140	tax	tax	NOUN
inlawrev-20658	1256	141	appeal	appeal	NOUN
inlawrev-20658	1256	142	with	with	ADP
inlawrev-20658	1256	143	the	the	DET
inlawrev-20658	1256	144	indiana	indiana	PROPN
inlawrev-20658	1256	145	tax	tax	PROPN
inlawrev-20658	1256	146	court.470	court.470	PROPN
inlawrev-20658	1257	1	the	the	DET
inlawrev-20658	1257	2	department	department	NOUN
inlawrev-20658	1257	3	made	make	VERB
inlawrev-20658	1257	4	two	two	NUM
inlawrev-20658	1257	5	arguments	argument	NOUN
inlawrev-20658	1257	6	to	to	PART
inlawrev-20658	1257	7	support	support	VERB
inlawrev-20658	1257	8	its	its	PRON
inlawrev-20658	1257	9	position	position	NOUN
inlawrev-20658	1257	10	.	.	PUNCT
inlawrev-20658	1258	1	first	first	ADV
inlawrev-20658	1258	2	,	,	PUNCT
inlawrev-20658	1258	3	the	the	DET
inlawrev-20658	1258	4	department	department	NOUN
inlawrev-20658	1258	5	argued	argue	VERB
inlawrev-20658	1258	6	that	that	SCONJ
inlawrev-20658	1258	7	lowes	lowe	NOUN
inlawrev-20658	1258	8	was	be	AUX
inlawrev-20658	1258	9	not	not	PART
inlawrev-20658	1258	10	just	just	ADV
inlawrev-20658	1258	11	a	a	DET
inlawrev-20658	1258	12	contractor	contractor	NOUN
inlawrev-20658	1258	13	,	,	PUNCT
inlawrev-20658	1258	14	but	but	CCONJ
inlawrev-20658	1258	15	rather	rather	ADV
inlawrev-20658	1258	16	,	,	PUNCT
inlawrev-20658	1258	17	lowes	lowes	PROPN
inlawrev-20658	1258	18	acted	act	VERB
inlawrev-20658	1258	19	both	both	PRON
inlawrev-20658	1258	20	as	as	ADP
inlawrev-20658	1258	21	a	a	DET
inlawrev-20658	1258	22	retail	retail	ADJ
inlawrev-20658	1258	23	merchant	merchant	NOUN
inlawrev-20658	1258	24	and	and	CCONJ
inlawrev-20658	1258	25	a	a	DET
inlawrev-20658	1258	26	contractor.471	contractor.471	NOUN
inlawrev-20658	1258	27	thus	thus	ADV
inlawrev-20658	1258	28	,	,	PUNCT
inlawrev-20658	1258	29	lowes	lowes	PROPN
inlawrev-20658	1258	30	would	would	AUX
inlawrev-20658	1258	31	bifurcate	bifurcate	VERB
inlawrev-20658	1258	32	the	the	DET
inlawrev-20658	1258	33	installation	installation	NOUN
inlawrev-20658	1258	34	contracts	contract	NOUN
inlawrev-20658	1258	35	into	into	ADP
inlawrev-20658	1258	36	separate	separate	ADJ
inlawrev-20658	1258	37	“	"	PUNCT
inlawrev-20658	1258	38	events	event	NOUN
inlawrev-20658	1258	39	”	"	PUNCT
inlawrev-20658	1258	40	—	—	PUNCT
inlawrev-20658	1258	41	a	a	DET
inlawrev-20658	1258	42	retail	retail	ADJ
inlawrev-20658	1258	43	sale	sale	NOUN
inlawrev-20658	1258	44	of	of	ADP
inlawrev-20658	1258	45	tangible	tangible	ADJ
inlawrev-20658	1258	46	personal	personal	ADJ
inlawrev-20658	1258	47	property	property	NOUN
inlawrev-20658	1258	48	subject	subject	NOUN
inlawrev-20658	1258	49	to	to	ADP
inlawrev-20658	1258	50	sales	sale	NOUN
inlawrev-20658	1258	51	tax	tax	NOUN
inlawrev-20658	1258	52	under	under	ADP
inlawrev-20658	1258	53	indiana	indiana	PROPN
inlawrev-20658	1258	54	code	code	PROPN
inlawrev-20658	1258	55	section	section	NOUN
inlawrev-20658	1258	56	6	6	NUM
inlawrev-20658	1258	57	-	-	SYM
inlawrev-20658	1258	58	2.5	2.5	NUM
inlawrev-20658	1258	59	-	-	PUNCT
inlawrev-20658	1258	60	4	4	NUM
inlawrev-20658	1258	61	-	-	SYM
inlawrev-20658	1258	62	1	1	NUM
inlawrev-20658	1258	63	and	and	CCONJ
inlawrev-20658	1258	64	the	the	DET
inlawrev-20658	1258	65	subsequent	subsequent	ADJ
inlawrev-20658	1258	66	,	,	PUNCT
inlawrev-20658	1258	67	non	non	ADJ
inlawrev-20658	1258	68	-	-	ADJ
inlawrev-20658	1258	69	taxable	taxable	ADJ
inlawrev-20658	1258	70	service	service	NOUN
inlawrev-20658	1258	71	of	of	ADP
inlawrev-20658	1258	72	adding	add	VERB
inlawrev-20658	1258	73	that	that	SCONJ
inlawrev-20658	1258	74	tangible	tangible	ADJ
inlawrev-20658	1258	75	personal	personal	ADJ
inlawrev-20658	1258	76	property	property	NOUN
inlawrev-20658	1258	77	to	to	ADP
inlawrev-20658	1258	78	a	a	DET
inlawrev-20658	1258	79	structure	structure	NOUN
inlawrev-20658	1258	80	or	or	CCONJ
inlawrev-20658	1258	81	facility.472	facility.472	NOUN
inlawrev-20658	1258	82	but	but	CCONJ
inlawrev-20658	1258	83	in	in	ADP
inlawrev-20658	1258	84	order	order	NOUN
inlawrev-20658	1258	85	for	for	SCONJ
inlawrev-20658	1258	86	the	the	DET
inlawrev-20658	1258	87	department	department	NOUN
inlawrev-20658	1258	88	to	to	PART
inlawrev-20658	1258	89	require	require	VERB
inlawrev-20658	1258	90	lowes	lowe	NOUN
inlawrev-20658	1258	91	to	to	PART
inlawrev-20658	1258	92	collect	collect	VERB
inlawrev-20658	1258	93	sales	sale	NOUN
inlawrev-20658	1258	94	tax	tax	NOUN
inlawrev-20658	1258	95	from	from	ADP
inlawrev-20658	1258	96	its	its	PRON
inlawrev-20658	1258	97	customers	customer	NOUN
inlawrev-20658	1258	98	,	,	PUNCT
inlawrev-20658	1258	99	lowes	lowes	PROPN
inlawrev-20658	1258	100	must	must	AUX
inlawrev-20658	1258	101	have	have	AUX
inlawrev-20658	1258	102	both	both	PRON
inlawrev-20658	1258	103	acquired	acquire	VERB
inlawrev-20658	1258	104	the	the	DET
inlawrev-20658	1258	105	tangible	tangible	ADJ
inlawrev-20658	1258	106	personal	personal	ADJ
inlawrev-20658	1258	107	property	property	NOUN
inlawrev-20658	1258	108	for	for	ADP
inlawrev-20658	1258	109	the	the	DET
inlawrev-20658	1258	110	purpose	purpose	NOUN
inlawrev-20658	1258	111	of	of	ADP
inlawrev-20658	1258	112	resale	resale	NOUN
inlawrev-20658	1258	113	and	and	CCONJ
inlawrev-20658	1258	114	then	then	ADV
inlawrev-20658	1258	115	transferred	transfer	VERB
inlawrev-20658	1258	116	that	that	DET
inlawrev-20658	1258	117	property	property	NOUN
inlawrev-20658	1258	118	to	to	ADP
inlawrev-20658	1258	119	another	another	DET
inlawrev-20658	1258	120	person	person	NOUN
inlawrev-20658	1258	121	for	for	ADP
inlawrev-20658	1258	122	consideration.473	consideration.473	NUM
inlawrev-20658	1258	123	the	the	DET
inlawrev-20658	1258	124	next	next	ADJ
inlawrev-20658	1258	125	argument	argument	NOUN
inlawrev-20658	1258	126	was	be	AUX
inlawrev-20658	1258	127	premised	premise	VERB
inlawrev-20658	1258	128	on	on	ADP
inlawrev-20658	1258	129	the	the	DET
inlawrev-20658	1258	130	department	department	NOUN
inlawrev-20658	1258	131	’s	’s	PART
inlawrev-20658	1258	132	belief	belief	NOUN
inlawrev-20658	1258	133	that	that	SCONJ
inlawrev-20658	1258	134	lowes	lowe	NOUN
inlawrev-20658	1258	135	’s	’s	PART
inlawrev-20658	1258	136	installation	installation	NOUN
inlawrev-20658	1258	137	contracts	contract	NOUN
inlawrev-20658	1258	138	were	be	AUX
inlawrev-20658	1258	139	time	time	NOUN
inlawrev-20658	1258	140	and	and	CCONJ
inlawrev-20658	1258	141	material	material	NOUN
inlawrev-20658	1258	142	contracts	contract	NOUN
inlawrev-20658	1258	143	and	and	CCONJ
inlawrev-20658	1258	144	not	not	PART
inlawrev-20658	1258	145	lump	lump	VERB
inlawrev-20658	1258	146	sum	sum	NOUN
inlawrev-20658	1258	147	contracts.474	contracts.474	PROPN
inlawrev-20658	1258	148	as	as	ADP
inlawrev-20658	1258	149	support	support	NOUN
inlawrev-20658	1258	150	for	for	ADP
inlawrev-20658	1258	151	this	this	DET
inlawrev-20658	1258	152	argument	argument	NOUN
inlawrev-20658	1258	153	,	,	PUNCT
inlawrev-20658	1258	154	the	the	DET
inlawrev-20658	1258	155	department	department	NOUN
inlawrev-20658	1258	156	cited	cite	VERB
inlawrev-20658	1258	157	to	to	ADP
inlawrev-20658	1258	158	two	two	NUM
inlawrev-20658	1258	159	more	more	ADJ
inlawrev-20658	1258	160	of	of	ADP
inlawrev-20658	1258	161	its	its	PRON
inlawrev-20658	1258	162	administrative	administrative	ADJ
inlawrev-20658	1258	163	regulations	regulation	NOUN
inlawrev-20658	1258	164	,	,	PUNCT
inlawrev-20658	1258	165	45	45	NUM
inlawrev-20658	1258	166	ind	ind	NOUN
inlawrev-20658	1258	167	.	.	PUNCT
inlawrev-20658	1259	1	admin	admin	PROPN
inlawrev-20658	1259	2	.	.	PUNCT
inlawrev-20658	1260	1	code	code	PROPN
inlawrev-20658	1260	2	2.2	2.2	NUM
inlawrev-20658	1260	3	-	-	SYM
inlawrev-20658	1260	4	3	3	NUM
inlawrev-20658	1260	5	-	-	SYM
inlawrev-20658	1260	6	9	9	NUM
inlawrev-20658	1260	7	and	and	CCONJ
inlawrev-20658	1260	8	45	45	NUM
inlawrev-20658	1260	9	ind	ind	NOUN
inlawrev-20658	1260	10	.	.	PUNCT
inlawrev-20658	1261	1	admin	admin	PROPN
inlawrev-20658	1261	2	.	.	PUNCT
inlawrev-20658	1262	1	code	code	PROPN
inlawrev-20658	1262	2	2.2	2.2	NUM
inlawrev-20658	1262	3	-	-	SYM
inlawrev-20658	1262	4	4	4	NUM
inlawrev-20658	1262	5	-	-	SYM
inlawrev-20658	1262	6	22.475	22.475	NUM
inlawrev-20658	1262	7	when	when	SCONJ
inlawrev-20658	1262	8	a	a	DET
inlawrev-20658	1262	9	contractor	contractor	NOUN
inlawrev-20658	1262	10	enters	enter	VERB
inlawrev-20658	1262	11	into	into	ADP
inlawrev-20658	1262	12	464	464	NUM
inlawrev-20658	1262	13	.	.	PUNCT
inlawrev-20658	1263	1	i	i	PRON
inlawrev-20658	1263	2	d.	d.	PROPN
inlawrev-20658	1263	3	465	465	NUM
inlawrev-20658	1263	4	.	.	PUNCT
inlawrev-20658	1264	1	i	i	PRON
inlawrev-20658	1264	2	d.	d.	PROPN
inlawrev-20658	1264	3	at	at	ADP
inlawrev-20658	1264	4	1055	1055	NUM
inlawrev-20658	1264	5	-	-	SYM
inlawrev-20658	1264	6	57	57	NUM
inlawrev-20658	1264	7	.	.	PUNCT
inlawrev-20658	1264	8	466	466	NUM
inlawrev-20658	1264	9	.	.	PUNCT
inlawrev-20658	1265	1	23	23	NUM
inlawrev-20658	1265	2	n.e.3d	n.e.3d	NUM
inlawrev-20658	1265	3	52	52	NUM
inlawrev-20658	1265	4	(	(	PUNCT
inlawrev-20658	1265	5	ind	ind	NOUN
inlawrev-20658	1265	6	.	.	PUNCT
inlawrev-20658	1266	1	tax	tax	PROPN
inlawrev-20658	1266	2	ct	ct	PROPN
inlawrev-20658	1266	3	.	.	PROPN
inlawrev-20658	1266	4	2014	2014	NUM
inlawrev-20658	1266	5	)	)	PUNCT
inlawrev-20658	1266	6	.	.	PUNCT
inlawrev-20658	1267	1	467	467	X
inlawrev-20658	1267	2	.	.	PUNCT
inlawrev-20658	1268	1	i	i	PRON
inlawrev-20658	1268	2	d.	d.	PROPN
inlawrev-20658	1268	3	at	at	ADP
inlawrev-20658	1268	4	53	53	NUM
inlawrev-20658	1268	5	-	-	SYM
inlawrev-20658	1268	6	55	55	NUM
inlawrev-20658	1268	7	.	.	PUNCT
inlawrev-20658	1269	1	468	468	NUM
inlawrev-20658	1269	2	.	.	PUNCT
inlawrev-20658	1270	1	i	i	PRON
inlawrev-20658	1270	2	d.	d.	PROPN
inlawrev-20658	1270	3	469	469	NUM
inlawrev-20658	1270	4	.	.	PUNCT
inlawrev-20658	1271	1	i	i	PRON
inlawrev-20658	1271	2	d.	d.	PROPN
inlawrev-20658	1271	3	470	470	NUM
inlawrev-20658	1271	4	.	.	PUNCT
inlawrev-20658	1272	1	i	i	PRON
inlawrev-20658	1272	2	d.	d.	PROPN
inlawrev-20658	1272	3	471	471	NUM
inlawrev-20658	1272	4	.	.	PUNCT
inlawrev-20658	1273	1	the	the	DET
inlawrev-20658	1273	2	department	department	NOUN
inlawrev-20658	1273	3	explained	explain	VERB
inlawrev-20658	1273	4	that	that	SCONJ
inlawrev-20658	1273	5	under	under	ADP
inlawrev-20658	1273	6	its	its	PRON
inlawrev-20658	1273	7	administrative	administrative	ADJ
inlawrev-20658	1273	8	regulations	regulation	NOUN
inlawrev-20658	1273	9	45	45	NUM
inlawrev-20658	1273	10	ind	ind	NOUN
inlawrev-20658	1273	11	.	.	PUNCT
inlawrev-20658	1274	1	admin	admin	PROPN
inlawrev-20658	1274	2	.	.	PUNCT
inlawrev-20658	1275	1	code	code	PROPN
inlawrev-20658	1275	2	2.2	2.2	NUM
inlawrev-20658	1275	3	-	-	SYM
inlawrev-20658	1275	4	3	3	NUM
inlawrev-20658	1275	5	-	-	NUM
inlawrev-20658	1275	6	11(c	11(c	NUM
inlawrev-20658	1275	7	)	)	PUNCT
inlawrev-20658	1275	8	and	and	CCONJ
inlawrev-20658	1275	9	45	45	NUM
inlawrev-20658	1275	10	ind	ind	NOUN
inlawrev-20658	1275	11	.	.	PUNCT
inlawrev-20658	1276	1	admin	admin	PROPN
inlawrev-20658	1276	2	.	.	PUNCT
inlawrev-20658	1277	1	code	code	PROPN
inlawrev-20658	1277	2	2.2	2.2	NUM
inlawrev-20658	1277	3	-	-	PUNCT
inlawrev-20658	1277	4	4	4	NUM
inlawrev-20658	1277	5	-	-	PUNCT
inlawrev-20658	1277	6	24(c	24(c	NUM
inlawrev-20658	1277	7	)	)	PUNCT
inlawrev-20658	1277	8	,	,	PUNCT
inlawrev-20658	1277	9	a	a	DET
inlawrev-20658	1277	10	contractor	contractor	NOUN
inlawrev-20658	1277	11	that	that	PRON
inlawrev-20658	1277	12	also	also	ADV
inlawrev-20658	1277	13	acts	act	VERB
inlawrev-20658	1277	14	as	as	SCONJ
inlawrev-20658	1277	15	the	the	DET
inlawrev-20658	1277	16	retail	retail	ADJ
inlawrev-20658	1277	17	merchant	merchant	NOUN
inlawrev-20658	1277	18	is	be	AUX
inlawrev-20658	1277	19	required	require	VERB
inlawrev-20658	1277	20	to	to	PART
inlawrev-20658	1277	21	collect	collect	VERB
inlawrev-20658	1277	22	sales	sale	NOUN
inlawrev-20658	1277	23	tax	tax	NOUN
inlawrev-20658	1277	24	from	from	ADP
inlawrev-20658	1277	25	its	its	PRON
inlawrev-20658	1277	26	customers	customer	NOUN
inlawrev-20658	1277	27	on	on	ADP
inlawrev-20658	1277	28	the	the	DET
inlawrev-20658	1277	29	construction	construction	NOUN
inlawrev-20658	1277	30	material	material	NOUN
inlawrev-20658	1277	31	.	.	PUNCT
inlawrev-20658	1278	1	i	i	PRON
inlawrev-20658	1278	2	d.	d.	PROPN
inlawrev-20658	1278	3	at	at	ADP
inlawrev-20658	1278	4	55	55	NUM
inlawrev-20658	1278	5	-	-	SYM
inlawrev-20658	1278	6	58	58	NUM
inlawrev-20658	1278	7	.	.	PUNCT
inlawrev-20658	1279	1	472	472	NUM
inlawrev-20658	1279	2	.	.	PUNCT
inlawrev-20658	1280	1	i	i	PRON
inlawrev-20658	1280	2	d.	d.	PROPN
inlawrev-20658	1280	3	473	473	NUM
inlawrev-20658	1280	4	.	.	PUNCT
inlawrev-20658	1281	1	see	see	VERB
inlawrev-20658	1281	2	ind	ind	PROPN
inlawrev-20658	1281	3	.	.	PUNCT
inlawrev-20658	1282	1	code	code	PROPN
inlawrev-20658	1282	2	§	§	PROPN
inlawrev-20658	1282	3	6	6	NUM
inlawrev-20658	1282	4	-	-	SYM
inlawrev-20658	1282	5	2.5	2.5	NUM
inlawrev-20658	1282	6	-	-	PUNCT
inlawrev-20658	1282	7	4	4	NUM
inlawrev-20658	1282	8	-	-	SYM
inlawrev-20658	1282	9	1	1	NUM
inlawrev-20658	1282	10	(	(	PUNCT
inlawrev-20658	1282	11	b	b	NOUN
inlawrev-20658	1282	12	)	)	PUNCT
inlawrev-20658	1282	13	(	(	PUNCT
inlawrev-20658	1282	14	2014	2014	NUM
inlawrev-20658	1282	15	)	)	PUNCT
inlawrev-20658	1282	16	.	.	PUNCT
inlawrev-20658	1283	1	474	474	NUM
inlawrev-20658	1283	2	.	.	PUNCT
inlawrev-20658	1284	1	lowe	lowe	PROPN
inlawrev-20658	1284	2	’s	’s	PART
inlawrev-20658	1284	3	home	home	PROPN
inlawrev-20658	1284	4	ctrs	ctrs	PROPN
inlawrev-20658	1284	5	.	.	PROPN
inlawrev-20658	1284	6	,	,	PUNCT
inlawrev-20658	1284	7	llc	llc	PROPN
inlawrev-20658	1284	8	,	,	PUNCT
inlawrev-20658	1284	9	23	23	NUM
inlawrev-20658	1284	10	n.e.3d	n.e.3d	NUM
inlawrev-20658	1284	11	at	at	ADP
inlawrev-20658	1284	12	55	55	NUM
inlawrev-20658	1284	13	-	-	SYM
inlawrev-20658	1284	14	58	58	NUM
inlawrev-20658	1284	15	.	.	PUNCT
inlawrev-20658	1285	1	475	475	NUM
inlawrev-20658	1285	2	.	.	PUNCT
inlawrev-20658	1286	1	i	i	PRON
inlawrev-20658	1286	2	d.	d.	PROPN
inlawrev-20658	1286	3	2015	2015	NUM
inlawrev-20658	1286	4	]	]	PUNCT
inlawrev-20658	1286	5	taxation	taxation	NOUN
inlawrev-20658	1286	6	1497	1497	NUM
inlawrev-20658	1286	7	a	a	DET
inlawrev-20658	1286	8	time	time	NOUN
inlawrev-20658	1286	9	and	and	CCONJ
inlawrev-20658	1286	10	material	material	NOUN
inlawrev-20658	1286	11	contract	contract	NOUN
inlawrev-20658	1286	12	with	with	ADP
inlawrev-20658	1286	13	a	a	DET
inlawrev-20658	1286	14	customer	customer	NOUN
inlawrev-20658	1286	15	,	,	PUNCT
inlawrev-20658	1286	16	the	the	DET
inlawrev-20658	1286	17	contractor	contractor	NOUN
inlawrev-20658	1286	18	owes	owe	VERB
inlawrev-20658	1286	19	no	no	DET
inlawrev-20658	1286	20	sales	sale	NOUN
inlawrev-20658	1286	21	or	or	CCONJ
inlawrev-20658	1286	22	use	use	VERB
inlawrev-20658	1286	23	tax	tax	NOUN
inlawrev-20658	1286	24	because	because	SCONJ
inlawrev-20658	1286	25	the	the	DET
inlawrev-20658	1286	26	customer	customer	NOUN
inlawrev-20658	1286	27	is	be	AUX
inlawrev-20658	1286	28	liable	liable	ADJ
inlawrev-20658	1286	29	for	for	ADP
inlawrev-20658	1286	30	the	the	DET
inlawrev-20658	1286	31	sales	sale	NOUN
inlawrev-20658	1286	32	tax	tax	NOUN
inlawrev-20658	1286	33	on	on	ADP
inlawrev-20658	1286	34	any	any	DET
inlawrev-20658	1286	35	construction	construction	NOUN
inlawrev-20658	1286	36	material	material	NOUN
inlawrev-20658	1286	37	supplied	supply	VERB
inlawrev-20658	1286	38	thereunder.476	thereunder.476	ADP
inlawrev-20658	1286	39	the	the	DET
inlawrev-20658	1286	40	department	department	NOUN
inlawrev-20658	1286	41	claimed	claim	VERB
inlawrev-20658	1286	42	lowes	lowes	PROPN
inlawrev-20658	1286	43	’s	’s	PART
inlawrev-20658	1286	44	installation	installation	NOUN
inlawrev-20658	1286	45	contracts	contract	NOUN
inlawrev-20658	1286	46	are	be	AUX
inlawrev-20658	1286	47	“	"	PUNCT
inlawrev-20658	1286	48	plainly	plainly	ADV
inlawrev-20658	1286	49	”	"	PUNCT
inlawrev-20658	1286	50	time	time	NOUN
inlawrev-20658	1286	51	and	and	CCONJ
inlawrev-20658	1286	52	material	material	NOUN
inlawrev-20658	1286	53	contracts	contract	NOUN
inlawrev-20658	1286	54	because	because	SCONJ
inlawrev-20658	1286	55	such	such	ADJ
inlawrev-20658	1286	56	contracts	contract	NOUN
inlawrev-20658	1286	57	identify	identify	VERB
inlawrev-20658	1286	58	a	a	DET
inlawrev-20658	1286	59	separate	separate	ADJ
inlawrev-20658	1286	60	materials	material	NOUN
inlawrev-20658	1286	61	price	price	NOUN
inlawrev-20658	1286	62	from	from	ADP
inlawrev-20658	1286	63	a	a	DET
inlawrev-20658	1286	64	separate	separate	ADJ
inlawrev-20658	1286	65	price	price	NOUN
inlawrev-20658	1286	66	for	for	ADP
inlawrev-20658	1286	67	labor	labor	NOUN
inlawrev-20658	1286	68	charges.477	charges.477	PROPN
inlawrev-20658	1286	69	however	however	ADV
inlawrev-20658	1286	70	,	,	PUNCT
inlawrev-20658	1286	71	after	after	ADP
inlawrev-20658	1286	72	reviewing	review	VERB
inlawrev-20658	1286	73	the	the	DET
inlawrev-20658	1286	74	installation	installation	NOUN
inlawrev-20658	1286	75	contracts	contract	NOUN
inlawrev-20658	1286	76	in	in	ADP
inlawrev-20658	1286	77	their	their	PRON
inlawrev-20658	1286	78	entirety	entirety	NOUN
inlawrev-20658	1286	79	and	and	CCONJ
inlawrev-20658	1286	80	finding	find	VERB
inlawrev-20658	1286	81	the	the	DET
inlawrev-20658	1286	82	written	write	VERB
inlawrev-20658	1286	83	expressions	expression	NOUN
inlawrev-20658	1286	84	contained	contain	VERB
inlawrev-20658	1286	85	therein	therein	ADV
inlawrev-20658	1286	86	to	to	PART
inlawrev-20658	1286	87	be	be	AUX
inlawrev-20658	1286	88	clear	clear	ADJ
inlawrev-20658	1286	89	and	and	CCONJ
inlawrev-20658	1286	90	unambiguous	unambiguous	ADJ
inlawrev-20658	1286	91	,	,	PUNCT
inlawrev-20658	1286	92	the	the	DET
inlawrev-20658	1286	93	indiana	indiana	PROPN
inlawrev-20658	1286	94	tax	tax	PROPN
inlawrev-20658	1286	95	court	court	NOUN
inlawrev-20658	1286	96	concluded	conclude	VERB
inlawrev-20658	1286	97	that	that	SCONJ
inlawrev-20658	1286	98	lowes	lowe	NOUN
inlawrev-20658	1286	99	and	and	CCONJ
inlawrev-20658	1286	100	its	its	PRON
inlawrev-20658	1286	101	customers	customer	NOUN
inlawrev-20658	1286	102	intended	intend	VERB
inlawrev-20658	1286	103	and	and	CCONJ
inlawrev-20658	1286	104	understood	understand	VERB
inlawrev-20658	1286	105	the	the	DET
inlawrev-20658	1286	106	installment	installment	NOUN
inlawrev-20658	1286	107	contracts	contract	NOUN
inlawrev-20658	1286	108	to	to	PART
inlawrev-20658	1286	109	be	be	AUX
inlawrev-20658	1286	110	lump	lump	NOUN
inlawrev-20658	1286	111	sum	sum	NOUN
inlawrev-20658	1286	112	contracts.478	contracts.478	VERB
inlawrev-20658	1286	113	thus	thus	ADV
inlawrev-20658	1286	114	,	,	PUNCT
inlawrev-20658	1286	115	the	the	DET
inlawrev-20658	1286	116	indiana	indiana	PROPN
inlawrev-20658	1286	117	tax	tax	PROPN
inlawrev-20658	1286	118	court	court	NOUN
inlawrev-20658	1286	119	held	hold	VERB
inlawrev-20658	1286	120	for	for	ADP
inlawrev-20658	1286	121	lowes	lowe	NOUN
inlawrev-20658	1286	122	by	by	ADP
inlawrev-20658	1286	123	concluding	conclude	VERB
inlawrev-20658	1286	124	that	that	SCONJ
inlawrev-20658	1286	125	the	the	DET
inlawrev-20658	1286	126	department	department	NOUN
inlawrev-20658	1286	127	had	have	AUX
inlawrev-20658	1286	128	created	create	VERB
inlawrev-20658	1286	129	an	an	DET
inlawrev-20658	1286	130	artificial	artificial	ADJ
inlawrev-20658	1286	131	distinction	distinction	NOUN
inlawrev-20658	1286	132	between	between	ADP
inlawrev-20658	1286	133	time	time	NOUN
inlawrev-20658	1286	134	and	and	CCONJ
inlawrev-20658	1286	135	material	material	NOUN
inlawrev-20658	1286	136	contracts	contract	NOUN
inlawrev-20658	1286	137	and	and	CCONJ
inlawrev-20658	1286	138	lump	lump	NOUN
inlawrev-20658	1286	139	sum	sum	NOUN
inlawrev-20658	1286	140	contracts	contract	NOUN
inlawrev-20658	1286	141	in	in	ADP
inlawrev-20658	1286	142	its	its	PRON
inlawrev-20658	1286	143	regulations	regulation	NOUN
inlawrev-20658	1286	144	in	in	ADP
inlawrev-20658	1286	145	order	order	NOUN
inlawrev-20658	1286	146	to	to	PART
inlawrev-20658	1286	147	convert	convert	VERB
inlawrev-20658	1286	148	a	a	DET
inlawrev-20658	1286	149	contractor	contractor	NOUN
inlawrev-20658	1286	150	’s	’s	PART
inlawrev-20658	1286	151	use	use	NOUN
inlawrev-20658	1286	152	tax	tax	NOUN
inlawrev-20658	1286	153	liability	liability	NOUN
inlawrev-20658	1286	154	through	through	ADP
inlawrev-20658	1286	155	ind	ind	PROPN
inlawrev-20658	1286	156	.	.	PUNCT
inlawrev-20658	1287	1	code	code	NOUN
inlawrev-20658	1287	2	section	section	NOUN
inlawrev-20658	1287	3	6	6	NUM
inlawrev-20658	1287	4	-	-	SYM
inlawrev-20658	1287	5	2.5	2.5	NUM
inlawrev-20658	1287	6	-	-	PUNCT
inlawrev-20658	1287	7	3	3	NUM
inlawrev-20658	1287	8	-	-	NUM
inlawrev-20658	1287	9	2(c	2(c	NUM
inlawrev-20658	1287	10	)	)	PUNCT
inlawrev-20658	1287	11	into	into	ADP
inlawrev-20658	1287	12	a	a	DET
inlawrev-20658	1287	13	sales	sale	NOUN
inlawrev-20658	1287	14	tax	tax	NOUN
inlawrev-20658	1287	15	liability	liability	NOUN
inlawrev-20658	1287	16	on	on	ADP
inlawrev-20658	1287	17	the	the	DET
inlawrev-20658	1287	18	materials	material	NOUN
inlawrev-20658	1287	19	’	'	PUNCT
inlawrev-20658	1287	20	higher	high	ADJ
inlawrev-20658	1287	21	retail	retail	ADJ
inlawrev-20658	1287	22	price.479	price.479	PROPN
inlawrev-20658	1287	23	4	4	NUM
inlawrev-20658	1287	24	.	.	PUNCT
inlawrev-20658	1287	25	sac	sac	NOUN
inlawrev-20658	1287	26	finance	finance	PROPN
inlawrev-20658	1287	27	inc	inc	PROPN
inlawrev-20658	1287	28	.	.	PROPN
inlawrev-20658	1288	1	v.	v.	PROPN
inlawrev-20658	1288	2	indiana	indiana	PROPN
inlawrev-20658	1288	3	department	department	PROPN
inlawrev-20658	1288	4	of	of	ADP
inlawrev-20658	1288	5	state	state	PROPN
inlawrev-20658	1288	6	revenue.480	revenue.480	PROPN
inlawrev-20658	1288	7	—	—	PUNCT
inlawrev-20658	1288	8	sac	sac	NOUN
inlawrev-20658	1288	9	filed	file	VERB
inlawrev-20658	1288	10	three	three	NUM
inlawrev-20658	1288	11	claims	claim	NOUN
inlawrev-20658	1288	12	with	with	ADP
inlawrev-20658	1288	13	the	the	DET
inlawrev-20658	1288	14	indiana	indiana	PROPN
inlawrev-20658	1288	15	department	department	PROPN
inlawrev-20658	1288	16	of	of	ADP
inlawrev-20658	1288	17	state	state	PROPN
inlawrev-20658	1288	18	revenue	revenue	NOUN
inlawrev-20658	1288	19	seeking	seek	VERB
inlawrev-20658	1288	20	a	a	DET
inlawrev-20658	1288	21	refund	refund	NOUN
inlawrev-20658	1288	22	of	of	ADP
inlawrev-20658	1288	23	the	the	DET
inlawrev-20658	1288	24	indiana	indiana	PROPN
inlawrev-20658	1288	25	sales	sale	NOUN
inlawrev-20658	1288	26	tax	tax	NOUN
inlawrev-20658	1288	27	that	that	SCONJ
inlawrev-20658	1288	28	superior	superior	ADJ
inlawrev-20658	1288	29	auto	auto	NOUN
inlawrev-20658	1288	30	paid	pay	VERB
inlawrev-20658	1288	31	,	,	PUNCT
inlawrev-20658	1288	32	but	but	CCONJ
inlawrev-20658	1288	33	upon	upon	SCONJ
inlawrev-20658	1288	34	default	default	NOUN
inlawrev-20658	1288	35	such	such	ADJ
inlawrev-20658	1288	36	claims	claim	NOUN
inlawrev-20658	1288	37	became	become	VERB
inlawrev-20658	1288	38	uncollectible	uncollectible	ADJ
inlawrev-20658	1288	39	receivables	receivables	NOUN
inlawrev-20658	1288	40	to	to	PART
inlawrev-20658	1288	41	sac.481	sac.481	VERB
inlawrev-20658	1288	42	the	the	DET
inlawrev-20658	1288	43	department	department	NOUN
inlawrev-20658	1288	44	issued	issue	VERB
inlawrev-20658	1288	45	a	a	DET
inlawrev-20658	1288	46	letter	letter	NOUN
inlawrev-20658	1288	47	of	of	ADP
inlawrev-20658	1288	48	findings	finding	NOUN
inlawrev-20658	1288	49	,	,	PUNCT
inlawrev-20658	1288	50	which	which	PRON
inlawrev-20658	1288	51	denied	deny	VERB
inlawrev-20658	1288	52	sac	sac	NOUN
inlawrev-20658	1288	53	thirty	thirty	NUM
inlawrev-20658	1288	54	percent	percent	NOUN
inlawrev-20658	1288	55	of	of	ADP
inlawrev-20658	1288	56	each	each	DET
inlawrev-20658	1288	57	refund	refund	NOUN
inlawrev-20658	1288	58	claim.482	claim.482	PROPN
inlawrev-20658	1288	59	therefore	therefore	ADV
inlawrev-20658	1288	60	,	,	PUNCT
inlawrev-20658	1288	61	sac	sac	NOUN
inlawrev-20658	1288	62	filed	file	VERB
inlawrev-20658	1288	63	an	an	DET
inlawrev-20658	1288	64	original	original	ADJ
inlawrev-20658	1288	65	tax	tax	NOUN
inlawrev-20658	1288	66	appeal	appeal	NOUN
inlawrev-20658	1288	67	challenging	challenge	VERB
inlawrev-20658	1288	68	the	the	DET
inlawrev-20658	1288	69	department	department	NOUN
inlawrev-20658	1288	70	’s	’s	PART
inlawrev-20658	1288	71	partial	partial	ADJ
inlawrev-20658	1288	72	denial	denial	NOUN
inlawrev-20658	1288	73	of	of	ADP
inlawrev-20658	1288	74	the	the	DET
inlawrev-20658	1288	75	2007	2007	NUM
inlawrev-20658	1288	76	and	and	CCONJ
inlawrev-20658	1288	77	2008	2008	NUM
inlawrev-20658	1288	78	refund	refund	NOUN
inlawrev-20658	1288	79	claims.483	claims.483	NOUN
inlawrev-20658	1288	80	on	on	ADP
inlawrev-20658	1288	81	february	february	PROPN
inlawrev-20658	1288	82	11	11	NUM
inlawrev-20658	1288	83	,	,	PUNCT
inlawrev-20658	1288	84	2011	2011	NUM
inlawrev-20658	1288	85	,	,	PUNCT
inlawrev-20658	1288	86	sac	sac	NOUN
inlawrev-20658	1288	87	initiated	initiate	VERB
inlawrev-20658	1288	88	another	another	DET
inlawrev-20658	1288	89	appeal	appeal	NOUN
inlawrev-20658	1288	90	challenging	challenge	VERB
inlawrev-20658	1288	91	the	the	DET
inlawrev-20658	1288	92	department	department	NOUN
inlawrev-20658	1288	93	’s	’s	PART
inlawrev-20658	1288	94	partial	partial	ADJ
inlawrev-20658	1288	95	denial	denial	NOUN
inlawrev-20658	1288	96	of	of	ADP
inlawrev-20658	1288	97	its	its	PRON
inlawrev-20658	1288	98	2009	2009	NUM
inlawrev-20658	1288	99	refund	refund	NOUN
inlawrev-20658	1288	100	claim.484	claim.484	NOUN
inlawrev-20658	1288	101	the	the	DET
inlawrev-20658	1288	102	indiana	indiana	PROPN
inlawrev-20658	1288	103	tax	tax	PROPN
inlawrev-20658	1288	104	court	court	NOUN
inlawrev-20658	1288	105	subsequently	subsequently	ADV
inlawrev-20658	1288	106	consolidated	consolidate	VERB
inlawrev-20658	1288	107	the	the	DET
inlawrev-20658	1288	108	two	two	NUM
inlawrev-20658	1288	109	appeals	appeal	NOUN
inlawrev-20658	1288	110	and	and	CCONJ
inlawrev-20658	1288	111	on	on	ADP
inlawrev-20658	1288	112	june	june	PROPN
inlawrev-20658	1288	113	15	15	NUM
inlawrev-20658	1288	114	,	,	PUNCT
inlawrev-20658	1288	115	2011	2011	NUM
inlawrev-20658	1288	116	,	,	PUNCT
inlawrev-20658	1288	117	sac	sac	NOUN
inlawrev-20658	1288	118	filed	file	VERB
inlawrev-20658	1288	119	a	a	DET
inlawrev-20658	1288	120	motion	motion	NOUN
inlawrev-20658	1288	121	for	for	ADP
inlawrev-20658	1288	122	summary	summary	NOUN
inlawrev-20658	1288	123	judgment.485	judgment.485	NOUN
inlawrev-20658	1288	124	the	the	DET
inlawrev-20658	1288	125	department	department	NOUN
inlawrev-20658	1288	126	filed	file	VERB
inlawrev-20658	1288	127	a	a	DET
inlawrev-20658	1288	128	cross	cross	NOUN
inlawrev-20658	1288	129	-	-	NOUN
inlawrev-20658	1288	130	motion	motion	NOUN
inlawrev-20658	1288	131	for	for	ADP
inlawrev-20658	1288	132	summary	summary	NOUN
inlawrev-20658	1288	133	judgment.486	judgment.486	PROPN
inlawrev-20658	1288	134	on	on	ADP
inlawrev-20658	1288	135	january	january	PROPN
inlawrev-20658	1288	136	13	13	NUM
inlawrev-20658	1288	137	,	,	PUNCT
inlawrev-20658	1288	138	2012	2012	NUM
inlawrev-20658	1288	139	,	,	PUNCT
inlawrev-20658	1288	140	the	the	DET
inlawrev-20658	1288	141	indiana	indiana	PROPN
inlawrev-20658	1288	142	tax	tax	PROPN
inlawrev-20658	1288	143	court	court	NOUN
inlawrev-20658	1288	144	conducted	conduct	VERB
inlawrev-20658	1288	145	a	a	DET
inlawrev-20658	1288	146	hearing	hearing	NOUN
inlawrev-20658	1288	147	on	on	ADP
inlawrev-20658	1288	148	the	the	DET
inlawrev-20658	1288	149	parties	party	NOUN
inlawrev-20658	1288	150	’	'	PUNCT
inlawrev-20658	1288	151	motions.487	motions.487	NOUN
inlawrev-20658	1288	152	sac	sac	NOUN
inlawrev-20658	1288	153	claimed	claim	VERB
inlawrev-20658	1288	154	that	that	SCONJ
inlawrev-20658	1288	155	it	it	PRON
inlawrev-20658	1288	156	was	be	AUX
inlawrev-20658	1288	157	entitled	entitle	VERB
inlawrev-20658	1288	158	to	to	ADP
inlawrev-20658	1288	159	judgment	judgment	NOUN
inlawrev-20658	1288	160	as	as	ADP
inlawrev-20658	1288	161	a	a	DET
inlawrev-20658	1288	162	matter	matter	NOUN
inlawrev-20658	1288	163	of	of	ADP
inlawrev-20658	1288	164	law	law	NOUN
inlawrev-20658	1288	165	because	because	SCONJ
inlawrev-20658	1288	166	its	its	PRON
inlawrev-20658	1288	167	use	use	NOUN
inlawrev-20658	1288	168	of	of	ADP
inlawrev-20658	1288	169	the	the	DET
inlawrev-20658	1288	170	market	market	NOUN
inlawrev-20658	1288	171	discount	discount	NOUN
inlawrev-20658	1288	172	rules	rule	NOUN
inlawrev-20658	1288	173	was	be	AUX
inlawrev-20658	1288	174	proper.488	proper.488	PROPN
inlawrev-20658	1288	175	the	the	DET
inlawrev-20658	1288	176	department	department	NOUN
inlawrev-20658	1288	177	contended	contend	VERB
inlawrev-20658	1288	178	,	,	PUNCT
inlawrev-20658	1288	179	that	that	DET
inlawrev-20658	1288	180	sac	sac	NOUN
inlawrev-20658	1288	181	incorrectly	incorrectly	ADV
inlawrev-20658	1288	182	used	use	VERB
inlawrev-20658	1288	183	the	the	DET
inlawrev-20658	1288	184	market	market	NOUN
inlawrev-20658	1288	185	discount	discount	NOUN
inlawrev-20658	1288	186	rules	rule	NOUN
inlawrev-20658	1288	187	,	,	PUNCT
inlawrev-20658	1288	188	because	because	SCONJ
inlawrev-20658	1288	189	those	those	DET
inlawrev-20658	1288	190	rules	rule	NOUN
inlawrev-20658	1288	191	bypassed	bypass	VERB
inlawrev-20658	1288	192	the	the	DET
inlawrev-20658	1288	193	mathematics	mathematic	NOUN
inlawrev-20658	1288	194	of	of	ADP
inlawrev-20658	1288	195	irc	irc	PROPN
inlawrev-20658	1288	196	section	section	NOUN
inlawrev-20658	1288	197	166	166	NUM
inlawrev-20658	1288	198	,	,	PUNCT
inlawrev-20658	1288	199	were	be	AUX
inlawrev-20658	1288	200	inapplicable	inapplicable	ADJ
inlawrev-20658	1288	201	according	accord	VERB
inlawrev-20658	1288	202	to	to	ADP
inlawrev-20658	1288	203	irc	irc	PROPN
inlawrev-20658	1288	204	section	section	NOUN
inlawrev-20658	1288	205	453b	453b	NOUN
inlawrev-20658	1288	206	,	,	PUNCT
inlawrev-20658	1288	207	and	and	CCONJ
inlawrev-20658	1288	208	unavailable	unavailable	ADJ
inlawrev-20658	1288	209	because	because	SCONJ
inlawrev-20658	1288	210	sac	sac	NOUN
inlawrev-20658	1288	211	failed	fail	VERB
inlawrev-20658	1288	212	to	to	PART
inlawrev-20658	1288	213	designate	designate	VERB
inlawrev-20658	1288	214	evidence	evidence	NOUN
inlawrev-20658	1288	215	to	to	PART
inlawrev-20658	1288	216	show	show	VERB
inlawrev-20658	1288	217	that	that	SCONJ
inlawrev-20658	1288	218	it	it	PRON
inlawrev-20658	1288	219	476	476	NUM
inlawrev-20658	1288	220	.	.	PUNCT
inlawrev-20658	1289	1	i	i	PRON
inlawrev-20658	1289	2	d.	d.	PROPN
inlawrev-20658	1289	3	477	477	NUM
inlawrev-20658	1289	4	.	.	PUNCT
inlawrev-20658	1290	1	i	i	PRON
inlawrev-20658	1290	2	d.	d.	PROPN
inlawrev-20658	1290	3	478	478	NUM
inlawrev-20658	1290	4	.	.	PUNCT
inlawrev-20658	1291	1	i	i	PRON
inlawrev-20658	1291	2	d.	d.	PROPN
inlawrev-20658	1291	3	479	479	NUM
inlawrev-20658	1291	4	.	.	PUNCT
inlawrev-20658	1292	1	i	i	PRON
inlawrev-20658	1292	2	d.	d.	PROPN
inlawrev-20658	1292	3	480	480	NUM
inlawrev-20658	1292	4	.	.	PUNCT
inlawrev-20658	1292	5	24	24	NUM
inlawrev-20658	1292	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1292	7	541	541	NUM
inlawrev-20658	1292	8	(	(	PUNCT
inlawrev-20658	1292	9	ind	ind	PROPN
inlawrev-20658	1292	10	.	.	PUNCT
inlawrev-20658	1293	1	tax	tax	PROPN
inlawrev-20658	1293	2	ct	ct	PROPN
inlawrev-20658	1293	3	.	.	PROPN
inlawrev-20658	1293	4	2014	2014	NUM
inlawrev-20658	1293	5	)	)	PUNCT
inlawrev-20658	1293	6	.	.	PUNCT
inlawrev-20658	1294	1	481	481	NUM
inlawrev-20658	1294	2	.	.	PUNCT
inlawrev-20658	1295	1	i	i	PRON
inlawrev-20658	1295	2	d.	d.	VERB
inlawrev-20658	1295	3	at	at	ADP
inlawrev-20658	1295	4	542	542	NUM
inlawrev-20658	1295	5	-	-	SYM
inlawrev-20658	1295	6	43	43	NUM
inlawrev-20658	1295	7	.	.	PUNCT
inlawrev-20658	1296	1	482	482	NUM
inlawrev-20658	1296	2	.	.	PUNCT
inlawrev-20658	1297	1	i	i	PRON
inlawrev-20658	1297	2	d.	d.	PROPN
inlawrev-20658	1297	3	483	483	NUM
inlawrev-20658	1297	4	.	.	PUNCT
inlawrev-20658	1298	1	i	i	PRON
inlawrev-20658	1298	2	d.	d.	PROPN
inlawrev-20658	1298	3	484	484	NUM
inlawrev-20658	1298	4	.	.	PUNCT
inlawrev-20658	1299	1	i	i	PRON
inlawrev-20658	1299	2	d.	d.	PROPN
inlawrev-20658	1299	3	485	485	NUM
inlawrev-20658	1299	4	.	.	PUNCT
inlawrev-20658	1300	1	i	i	PRON
inlawrev-20658	1300	2	d.	d.	PROPN
inlawrev-20658	1300	3	486	486	NUM
inlawrev-20658	1300	4	.	.	PUNCT
inlawrev-20658	1301	1	i	i	PRON
inlawrev-20658	1301	2	d.	d.	PROPN
inlawrev-20658	1301	3	487	487	NUM
inlawrev-20658	1301	4	.	.	PUNCT
inlawrev-20658	1302	1	i	i	PRON
inlawrev-20658	1302	2	d.	d.	PROPN
inlawrev-20658	1302	3	488	488	NUM
inlawrev-20658	1302	4	.	.	PUNCT
inlawrev-20658	1303	1	i	i	PRON
inlawrev-20658	1303	2	d.	d.	PROPN
inlawrev-20658	1303	3	at	at	ADP
inlawrev-20658	1303	4	543	543	NUM
inlawrev-20658	1303	5	-	-	SYM
inlawrev-20658	1303	6	48	48	NUM
inlawrev-20658	1303	7	.	.	PUNCT
inlawrev-20658	1304	1	1498	1498	NUM
inlawrev-20658	1304	2	indiana	indiana	PROPN
inlawrev-20658	1304	3	law	law	PROPN
inlawrev-20658	1304	4	review	review	NOUN
inlawrev-20658	1305	1	[	[	X
inlawrev-20658	1305	2	vol	vol	NOUN
inlawrev-20658	1305	3	.	.	PUNCT
inlawrev-20658	1306	1	48:1455	48:1455	NUM
inlawrev-20658	1306	2	complied	comply	VERB
inlawrev-20658	1306	3	with	with	ADP
inlawrev-20658	1306	4	certain	certain	ADJ
inlawrev-20658	1306	5	procedural	procedural	ADJ
inlawrev-20658	1306	6	prerequisites.489	prerequisites.489	NOUN
inlawrev-20658	1306	7	however	however	ADV
inlawrev-20658	1306	8	,	,	PUNCT
inlawrev-20658	1306	9	the	the	DET
inlawrev-20658	1306	10	indiana	indiana	PROPN
inlawrev-20658	1306	11	bad	bad	ADJ
inlawrev-20658	1306	12	debt	debt	NOUN
inlawrev-20658	1306	13	statute	statute	NOUN
inlawrev-20658	1306	14	requires	require	VERB
inlawrev-20658	1306	15	a	a	DET
inlawrev-20658	1306	16	retail	retail	ADJ
inlawrev-20658	1306	17	merchant	merchant	NOUN
inlawrev-20658	1306	18	(	(	PUNCT
inlawrev-20658	1306	19	or	or	CCONJ
inlawrev-20658	1306	20	its	its	PRON
inlawrev-20658	1306	21	assignee	assignee	NOUN
inlawrev-20658	1306	22	)	)	PUNCT
inlawrev-20658	1306	23	to	to	PART
inlawrev-20658	1306	24	deduct	deduct	VERB
inlawrev-20658	1306	25	the	the	DET
inlawrev-20658	1306	26	amount	amount	NOUN
inlawrev-20658	1306	27	written	write	VERB
inlawrev-20658	1306	28	off	off	ADP
inlawrev-20658	1306	29	as	as	ADP
inlawrev-20658	1306	30	uncollectible	uncollectible	ADJ
inlawrev-20658	1306	31	debt	debt	NOUN
inlawrev-20658	1306	32	for	for	ADP
inlawrev-20658	1306	33	federal	federal	ADJ
inlawrev-20658	1306	34	tax	tax	NOUN
inlawrev-20658	1306	35	purposes	purpose	NOUN
inlawrev-20658	1306	36	through	through	ADP
inlawrev-20658	1306	37	irc	irc	PROPN
inlawrev-20658	1306	38	section	section	NOUN
inlawrev-20658	1306	39	166	166	NUM
inlawrev-20658	1306	40	from	from	ADP
inlawrev-20658	1306	41	its	its	PRON
inlawrev-20658	1306	42	gross	gross	ADJ
inlawrev-20658	1306	43	retail	retail	NOUN
inlawrev-20658	1306	44	income.490	income.490	NOUN
inlawrev-20658	1306	45	accordingly	accordingly	ADV
inlawrev-20658	1306	46	,	,	PUNCT
inlawrev-20658	1306	47	the	the	DET
inlawrev-20658	1306	48	amount	amount	NOUN
inlawrev-20658	1306	49	written	write	VERB
inlawrev-20658	1306	50	off	off	ADP
inlawrev-20658	1306	51	through	through	ADP
inlawrev-20658	1306	52	irc	irc	PROPN
inlawrev-20658	1306	53	section	section	NOUN
inlawrev-20658	1306	54	166	166	NUM
inlawrev-20658	1306	55	is	be	AUX
inlawrev-20658	1306	56	incorporated	incorporate	VERB
inlawrev-20658	1306	57	into	into	ADP
inlawrev-20658	1306	58	the	the	DET
inlawrev-20658	1306	59	indiana	indiana	PROPN
inlawrev-20658	1306	60	calculation	calculation	NOUN
inlawrev-20658	1306	61	solely	solely	ADV
inlawrev-20658	1306	62	as	as	SCONJ
inlawrev-20658	1306	63	the	the	DET
inlawrev-20658	1306	64	computational	computational	ADJ
inlawrev-20658	1306	65	starting	starting	NOUN
inlawrev-20658	1306	66	point	point	NOUN
inlawrev-20658	1306	67	in	in	ADP
inlawrev-20658	1306	68	determining	determine	VERB
inlawrev-20658	1306	69	indiana	indiana	PROPN
inlawrev-20658	1306	70	’s	’s	PART
inlawrev-20658	1306	71	bad	bad	ADJ
inlawrev-20658	1306	72	debt	debt	NOUN
inlawrev-20658	1306	73	deduction.491	deduction.491	NOUN
inlawrev-20658	1306	74	specifically	specifically	ADV
inlawrev-20658	1306	75	,	,	PUNCT
inlawrev-20658	1306	76	subsection	subsection	NOUN
inlawrev-20658	1306	77	(	(	PUNCT
inlawrev-20658	1306	78	d	d	X
inlawrev-20658	1306	79	)	)	PUNCT
inlawrev-20658	1306	80	requires	require	VERB
inlawrev-20658	1306	81	a	a	DET
inlawrev-20658	1306	82	taxpayer	taxpayer	NOUN
inlawrev-20658	1306	83	to	to	PART
inlawrev-20658	1306	84	exclude	exclude	VERB
inlawrev-20658	1306	85	amounts	amount	NOUN
inlawrev-20658	1306	86	that	that	PRON
inlawrev-20658	1306	87	reduce	reduce	VERB
inlawrev-20658	1306	88	the	the	DET
inlawrev-20658	1306	89	original	original	ADJ
inlawrev-20658	1306	90	sales	sale	NOUN
inlawrev-20658	1306	91	tax	tax	NOUN
inlawrev-20658	1306	92	base492	base492	PROPN
inlawrev-20658	1306	93	from	from	ADP
inlawrev-20658	1306	94	the	the	DET
inlawrev-20658	1306	95	difference	difference	NOUN
inlawrev-20658	1306	96	between	between	ADP
inlawrev-20658	1306	97	gross	gross	ADJ
inlawrev-20658	1306	98	retail	retail	ADJ
inlawrev-20658	1306	99	income	income	NOUN
inlawrev-20658	1306	100	and	and	CCONJ
inlawrev-20658	1306	101	the	the	DET
inlawrev-20658	1306	102	amount	amount	NOUN
inlawrev-20658	1306	103	of	of	ADP
inlawrev-20658	1306	104	the	the	DET
inlawrev-20658	1306	105	federal	federal	ADJ
inlawrev-20658	1306	106	bad	bad	ADJ
inlawrev-20658	1306	107	debt.493	debt.493	NOUN
inlawrev-20658	1306	108	but	but	CCONJ
inlawrev-20658	1306	109	,	,	PUNCT
inlawrev-20658	1306	110	the	the	DET
inlawrev-20658	1306	111	department	department	NOUN
inlawrev-20658	1306	112	contended	contend	VERB
inlawrev-20658	1306	113	that	that	SCONJ
inlawrev-20658	1306	114	it	it	PRON
inlawrev-20658	1306	115	properly	properly	ADV
inlawrev-20658	1306	116	removed	remove	VERB
inlawrev-20658	1306	117	market	market	NOUN
inlawrev-20658	1306	118	discount	discount	NOUN
inlawrev-20658	1306	119	income	income	NOUN
inlawrev-20658	1306	120	from	from	ADP
inlawrev-20658	1306	121	sac	sac	NOUN
inlawrev-20658	1306	122	’s	’s	PART
inlawrev-20658	1306	123	indiana	indiana	PROPN
inlawrev-20658	1306	124	bad	bad	ADJ
inlawrev-20658	1306	125	debt	debt	NOUN
inlawrev-20658	1306	126	deduction	deduction	NOUN
inlawrev-20658	1306	127	because	because	SCONJ
inlawrev-20658	1306	128	subsection	subsection	NOUN
inlawrev-20658	1306	129	(	(	PUNCT
inlawrev-20658	1306	130	d	d	X
inlawrev-20658	1306	131	)	)	PUNCT
inlawrev-20658	1306	132	must	must	AUX
inlawrev-20658	1306	133	treat	treat	VERB
inlawrev-20658	1306	134	market	market	NOUN
inlawrev-20658	1306	135	discount	discount	NOUN
inlawrev-20658	1306	136	income	income	NOUN
inlawrev-20658	1306	137	in	in	ADP
inlawrev-20658	1306	138	the	the	DET
inlawrev-20658	1306	139	same	same	ADJ
inlawrev-20658	1306	140	way	way	NOUN
inlawrev-20658	1306	141	it	it	PRON
inlawrev-20658	1306	142	is	be	AUX
inlawrev-20658	1306	143	treated	treat	VERB
inlawrev-20658	1306	144	for	for	ADP
inlawrev-20658	1306	145	federal	federal	ADJ
inlawrev-20658	1306	146	income	income	NOUN
inlawrev-20658	1306	147	tax	tax	NOUN
inlawrev-20658	1306	148	purposes	purpose	NOUN
inlawrev-20658	1306	149	—	—	PUNCT
inlawrev-20658	1306	150	as	as	ADP
inlawrev-20658	1306	151	interest.494	interest.494	PROPN
inlawrev-20658	1306	152	indiana	indiana	PROPN
inlawrev-20658	1306	153	,	,	PUNCT
inlawrev-20658	1306	154	however	however	ADV
inlawrev-20658	1306	155	,	,	PUNCT
inlawrev-20658	1306	156	does	do	AUX
inlawrev-20658	1306	157	not	not	PART
inlawrev-20658	1306	158	conform	conform	VERB
inlawrev-20658	1306	159	to	to	ADP
inlawrev-20658	1306	160	the	the	DET
inlawrev-20658	1306	161	federal	federal	ADJ
inlawrev-20658	1306	162	treatment	treatment	NOUN
inlawrev-20658	1306	163	of	of	ADP
inlawrev-20658	1306	164	market	market	NOUN
inlawrev-20658	1306	165	discount	discount	NOUN
inlawrev-20658	1306	166	income	income	NOUN
inlawrev-20658	1306	167	,	,	PUNCT
inlawrev-20658	1306	168	and	and	CCONJ
inlawrev-20658	1306	169	thus	thus	ADV
inlawrev-20658	1306	170	,	,	PUNCT
inlawrev-20658	1306	171	the	the	DET
inlawrev-20658	1306	172	price	price	NOUN
inlawrev-20658	1306	173	sac	sac	NOUN
inlawrev-20658	1306	174	paid	pay	VERB
inlawrev-20658	1306	175	for	for	ADP
inlawrev-20658	1306	176	the	the	DET
inlawrev-20658	1306	177	installment	installment	NOUN
inlawrev-20658	1306	178	sale	sale	NOUN
inlawrev-20658	1306	179	contracts	contract	NOUN
inlawrev-20658	1306	180	is	be	AUX
inlawrev-20658	1306	181	unrelated	unrelated	ADJ
inlawrev-20658	1306	182	to	to	ADP
inlawrev-20658	1306	183	the	the	DET
inlawrev-20658	1306	184	amount	amount	NOUN
inlawrev-20658	1306	185	of	of	ADP
inlawrev-20658	1306	186	sales	sale	NOUN
inlawrev-20658	1306	187	tax	tax	NOUN
inlawrev-20658	1306	188	paid	pay	VERB
inlawrev-20658	1306	189	to	to	ADP
inlawrev-20658	1306	190	the	the	DET
inlawrev-20658	1306	191	department.495	department.495	NOUN
inlawrev-20658	1306	192	consequently	consequently	ADV
inlawrev-20658	1306	193	,	,	PUNCT
inlawrev-20658	1306	194	the	the	DET
inlawrev-20658	1306	195	indiana	indiana	PROPN
inlawrev-20658	1306	196	tax	tax	PROPN
inlawrev-20658	1306	197	court	court	NOUN
inlawrev-20658	1306	198	determined	determine	VERB
inlawrev-20658	1306	199	that	that	SCONJ
inlawrev-20658	1306	200	the	the	DET
inlawrev-20658	1306	201	indiana	indiana	PROPN
inlawrev-20658	1306	202	bad	bad	ADJ
inlawrev-20658	1306	203	debt	debt	NOUN
inlawrev-20658	1306	204	statute	statute	NOUN
inlawrev-20658	1306	205	does	do	AUX
inlawrev-20658	1306	206	not	not	PART
inlawrev-20658	1306	207	exclude	exclude	VERB
inlawrev-20658	1306	208	market	market	NOUN
inlawrev-20658	1306	209	discount	discount	NOUN
inlawrev-20658	1306	210	income	income	NOUN
inlawrev-20658	1306	211	from	from	ADP
inlawrev-20658	1306	212	the	the	DET
inlawrev-20658	1306	213	calculation	calculation	NOUN
inlawrev-20658	1306	214	of	of	ADP
inlawrev-20658	1306	215	indiana	indiana	PROPN
inlawrev-20658	1306	216	’s	’s	PART
inlawrev-20658	1306	217	bad	bad	ADJ
inlawrev-20658	1306	218	debt	debt	NOUN
inlawrev-20658	1306	219	deduction.496	deduction.496	NOUN
inlawrev-20658	1306	220	thus	thus	ADV
inlawrev-20658	1306	221	,	,	PUNCT
inlawrev-20658	1306	222	the	the	DET
inlawrev-20658	1306	223	department	department	NOUN
inlawrev-20658	1306	224	erred	err	VERB
inlawrev-20658	1306	225	in	in	ADP
inlawrev-20658	1306	226	denying	deny	VERB
inlawrev-20658	1306	227	thirty	thirty	NUM
inlawrev-20658	1306	228	percent	percent	NOUN
inlawrev-20658	1306	229	of	of	ADP
inlawrev-20658	1306	230	sac	sac	NOUN
inlawrev-20658	1306	231	’s	’s	PART
inlawrev-20658	1306	232	three	three	NUM
inlawrev-20658	1306	233	refund	refund	NOUN
inlawrev-20658	1306	234	claims	claim	NOUN
inlawrev-20658	1306	235	because	because	SCONJ
inlawrev-20658	1306	236	the	the	DET
inlawrev-20658	1306	237	calculation	calculation	NOUN
inlawrev-20658	1306	238	of	of	ADP
inlawrev-20658	1306	239	an	an	DET
inlawrev-20658	1306	240	indiana	indiana	PROPN
inlawrev-20658	1306	241	bad	bad	ADJ
inlawrev-20658	1306	242	debt	debt	NOUN
inlawrev-20658	1306	243	deduction	deduction	NOUN
inlawrev-20658	1306	244	does	do	AUX
inlawrev-20658	1306	245	not	not	PART
inlawrev-20658	1306	246	require	require	VERB
inlawrev-20658	1306	247	the	the	DET
inlawrev-20658	1306	248	exclusion	exclusion	NOUN
inlawrev-20658	1306	249	of	of	ADP
inlawrev-20658	1306	250	market	market	NOUN
inlawrev-20658	1306	251	discount	discount	NOUN
inlawrev-20658	1306	252	income.497	income.497	PROPN
inlawrev-20658	1306	253	accordingly	accordingly	ADV
inlawrev-20658	1306	254	,	,	PUNCT
inlawrev-20658	1306	255	the	the	DET
inlawrev-20658	1306	256	indiana	indiana	PROPN
inlawrev-20658	1306	257	tax	tax	PROPN
inlawrev-20658	1306	258	court	court	NOUN
inlawrev-20658	1306	259	granted	grant	VERB
inlawrev-20658	1306	260	summary	summary	NOUN
inlawrev-20658	1306	261	judgment	judgment	NOUN
inlawrev-20658	1306	262	in	in	ADP
inlawrev-20658	1306	263	favor	favor	NOUN
inlawrev-20658	1306	264	of	of	ADP
inlawrev-20658	1306	265	sac	sac	NOUN
inlawrev-20658	1306	266	and	and	CCONJ
inlawrev-20658	1306	267	against	against	ADP
inlawrev-20658	1306	268	the	the	DET
inlawrev-20658	1306	269	department.498	department.498	PROPN
inlawrev-20658	1306	270	5	5	NUM
inlawrev-20658	1306	271	.	.	PUNCT
inlawrev-20658	1307	1	garwood	garwood	PROPN
inlawrev-20658	1307	2	v.	v.	PROPN
inlawrev-20658	1307	3	indiana	indiana	PROPN
inlawrev-20658	1307	4	department	department	PROPN
inlawrev-20658	1307	5	of	of	ADP
inlawrev-20658	1307	6	state	state	PROPN
inlawrev-20658	1307	7	revenue.499	revenue.499	PROPN
inlawrev-20658	1307	8	—	—	PUNCT
inlawrev-20658	1307	9	the	the	DET
inlawrev-20658	1307	10	following	follow	VERB
inlawrev-20658	1307	11	facts	fact	NOUN
inlawrev-20658	1307	12	were	be	AUX
inlawrev-20658	1307	13	not	not	PART
inlawrev-20658	1307	14	in	in	ADP
inlawrev-20658	1307	15	dispute.500	dispute.500	NOUN
inlawrev-20658	1307	16	on	on	ADP
inlawrev-20658	1307	17	june	june	PROPN
inlawrev-20658	1307	18	2	2	NUM
inlawrev-20658	1307	19	,	,	PUNCT
inlawrev-20658	1307	20	2009	2009	NUM
inlawrev-20658	1307	21	,	,	PUNCT
inlawrev-20658	1307	22	the	the	DET
inlawrev-20658	1307	23	indiana	indiana	PROPN
inlawrev-20658	1307	24	department	department	PROPN
inlawrev-20658	1307	25	of	of	ADP
inlawrev-20658	1307	26	state	state	PROPN
inlawrev-20658	1307	27	revenue	revenue	NOUN
inlawrev-20658	1307	28	served	serve	VERB
inlawrev-20658	1307	29	garwood	garwood	NOUN
inlawrev-20658	1307	30	with	with	ADP
inlawrev-20658	1307	31	several	several	ADJ
inlawrev-20658	1307	32	jeopardy	jeopardy	NOUN
inlawrev-20658	1307	33	tax	tax	NOUN
inlawrev-20658	1307	34	assessments	assessment	NOUN
inlawrev-20658	1307	35	which	which	PRON
inlawrev-20658	1307	36	provided	provide	VERB
inlawrev-20658	1307	37	that	that	SCONJ
inlawrev-20658	1307	38	garwood	garwood	NOUN
inlawrev-20658	1307	39	owed	owe	VERB
inlawrev-20658	1307	40	approximately	approximately	ADV
inlawrev-20658	1307	41	$	$	SYM
inlawrev-20658	1307	42	125,000	125,000	NUM
inlawrev-20658	1307	43	in	in	ADP
inlawrev-20658	1307	44	sales	sale	NOUN
inlawrev-20658	1307	45	tax	tax	NOUN
inlawrev-20658	1307	46	,	,	PUNCT
inlawrev-20658	1307	47	penalties	penalty	NOUN
inlawrev-20658	1307	48	,	,	PUNCT
inlawrev-20658	1307	49	and	and	CCONJ
inlawrev-20658	1307	50	interest	interest	NOUN
inlawrev-20658	1307	51	on	on	ADP
inlawrev-20658	1307	52	garwood	garwood	PROPN
inlawrev-20658	1307	53	’s	’s	PART
inlawrev-20658	1307	54	sales	sale	NOUN
inlawrev-20658	1307	55	of	of	ADP
inlawrev-20658	1307	56	dogs.501	dogs.501	NOUN
inlawrev-20658	1307	57	when	when	SCONJ
inlawrev-20658	1307	58	garwood	garwood	PROPN
inlawrev-20658	1307	59	indicated	indicate	VERB
inlawrev-20658	1307	60	that	that	SCONJ
inlawrev-20658	1307	61	she	she	PRON
inlawrev-20658	1307	62	could	could	AUX
inlawrev-20658	1307	63	not	not	PART
inlawrev-20658	1307	64	pay	pay	VERB
inlawrev-20658	1307	65	the	the	DET
inlawrev-20658	1307	66	liability	liability	NOUN
inlawrev-20658	1307	67	,	,	PUNCT
inlawrev-20658	1307	68	the	the	DET
inlawrev-20658	1307	69	department	department	NOUN
inlawrev-20658	1307	70	seized	seize	VERB
inlawrev-20658	1307	71	240	240	NUM
inlawrev-20658	1307	72	of	of	ADP
inlawrev-20658	1307	73	her	her	PRON
inlawrev-20658	1307	74	dogs	dog	NOUN
inlawrev-20658	1307	75	pursuant	pursuant	ADJ
inlawrev-20658	1307	76	to	to	ADP
inlawrev-20658	1307	77	several	several	ADJ
inlawrev-20658	1307	78	jeopardy	jeopardy	NOUN
inlawrev-20658	1307	79	tax	tax	NOUN
inlawrev-20658	1307	80	warrants.502	warrants.502	INTJ
inlawrev-20658	1307	81	the	the	DET
inlawrev-20658	1307	82	department	department	NOUN
inlawrev-20658	1307	83	also	also	ADV
inlawrev-20658	1307	84	seized	seize	VERB
inlawrev-20658	1307	85	$	$	SYM
inlawrev-20658	1307	86	1260	1260	NUM
inlawrev-20658	1307	87	in	in	ADP
inlawrev-20658	1307	88	cash	cash	NOUN
inlawrev-20658	1307	89	and	and	CCONJ
inlawrev-20658	1307	90	$	$	SYM
inlawrev-20658	1307	91	1325	1325	NUM
inlawrev-20658	1307	92	in	in	ADP
inlawrev-20658	1307	93	489	489	NUM
inlawrev-20658	1307	94	.	.	PUNCT
inlawrev-20658	1308	1	i	i	PRON
inlawrev-20658	1308	2	d.	d.	PROPN
inlawrev-20658	1308	3	490	490	NUM
inlawrev-20658	1308	4	.	.	PUNCT
inlawrev-20658	1308	5	see	see	VERB
inlawrev-20658	1308	6	ind	ind	PROPN
inlawrev-20658	1308	7	.	.	PUNCT
inlawrev-20658	1309	1	code	code	PROPN
inlawrev-20658	1309	2	§	§	PROPN
inlawrev-20658	1309	3	6	6	NUM
inlawrev-20658	1309	4	-	-	SYM
inlawrev-20658	1309	5	2.5	2.5	NUM
inlawrev-20658	1309	6	-	-	PUNCT
inlawrev-20658	1309	7	6	6	NUM
inlawrev-20658	1309	8	-	-	PUNCT
inlawrev-20658	1309	9	9(a)(3	9(a)(3	NUM
inlawrev-20658	1309	10	)	)	PUNCT
inlawrev-20658	1309	11	(	(	PUNCT
inlawrev-20658	1309	12	2014	2014	NUM
inlawrev-20658	1309	13	)	)	PUNCT
inlawrev-20658	1309	14	.	.	PUNCT
inlawrev-20658	1310	1	491	491	NUM
inlawrev-20658	1310	2	.	.	PUNCT
inlawrev-20658	1310	3	sac	sac	NOUN
inlawrev-20658	1310	4	finance	finance	PROPN
inlawrev-20658	1310	5	inc	inc	PROPN
inlawrev-20658	1310	6	.	.	PROPN
inlawrev-20658	1310	7	,	,	PUNCT
inlawrev-20658	1310	8	24	24	NUM
inlawrev-20658	1310	9	n.e.3d	n.e.3d	VERB
inlawrev-20658	1310	10	at	at	ADP
inlawrev-20658	1310	11	543	543	NUM
inlawrev-20658	1310	12	-	-	SYM
inlawrev-20658	1310	13	48	48	NUM
inlawrev-20658	1310	14	.	.	PUNCT
inlawrev-20658	1311	1	492	492	NUM
inlawrev-20658	1311	2	.	.	PUNCT
inlawrev-20658	1312	1	i	i	PRON
inlawrev-20658	1312	2	d.	d.	PROPN
inlawrev-20658	1312	3	(	(	PUNCT
inlawrev-20658	1312	4	i.e.	i.e.	X
inlawrev-20658	1312	5	,	,	PUNCT
inlawrev-20658	1312	6	the	the	DET
inlawrev-20658	1312	7	value	value	NOUN
inlawrev-20658	1312	8	of	of	ADP
inlawrev-20658	1312	9	repossessed	repossess	VERB
inlawrev-20658	1312	10	property	property	NOUN
inlawrev-20658	1312	11	or	or	CCONJ
inlawrev-20658	1312	12	property	property	NOUN
inlawrev-20658	1312	13	still	still	ADV
inlawrev-20658	1312	14	in	in	ADP
inlawrev-20658	1312	15	the	the	DET
inlawrev-20658	1312	16	seller	seller	NOUN
inlawrev-20658	1312	17	’s	’s	PART
inlawrev-20658	1312	18	possession	possession	NOUN
inlawrev-20658	1312	19	)	)	PUNCT
inlawrev-20658	1312	20	.	.	PUNCT
inlawrev-20658	1313	1	493	493	NUM
inlawrev-20658	1313	2	.	.	PUNCT
inlawrev-20658	1314	1	see	see	VERB
inlawrev-20658	1314	2	ind	ind	PROPN
inlawrev-20658	1314	3	.	.	PUNCT
inlawrev-20658	1315	1	code	code	PROPN
inlawrev-20658	1315	2	§	§	PROPN
inlawrev-20658	1315	3	6	6	NUM
inlawrev-20658	1315	4	-	-	SYM
inlawrev-20658	1315	5	2.5	2.5	NUM
inlawrev-20658	1315	6	-	-	PUNCT
inlawrev-20658	1315	7	6	6	NUM
inlawrev-20658	1315	8	-	-	PUNCT
inlawrev-20658	1315	9	9(d)(1)-(2	9(d)(1)-(2	NUM
inlawrev-20658	1315	10	)	)	PUNCT
inlawrev-20658	1315	11	(	(	PUNCT
inlawrev-20658	1315	12	2014	2014	NUM
inlawrev-20658	1315	13	)	)	PUNCT
inlawrev-20658	1315	14	.	.	PUNCT
inlawrev-20658	1316	1	494	494	NUM
inlawrev-20658	1316	2	.	.	X
inlawrev-20658	1316	3	sac	sac	NOUN
inlawrev-20658	1316	4	finance	finance	PROPN
inlawrev-20658	1316	5	inc	inc	PROPN
inlawrev-20658	1316	6	.	.	PROPN
inlawrev-20658	1316	7	,	,	PUNCT
inlawrev-20658	1316	8	24	24	NUM
inlawrev-20658	1316	9	n.e.3d	n.e.3d	VERB
inlawrev-20658	1316	10	at	at	ADP
inlawrev-20658	1316	11	543	543	NUM
inlawrev-20658	1316	12	-	-	SYM
inlawrev-20658	1316	13	48	48	NUM
inlawrev-20658	1316	14	.	.	PUNCT
inlawrev-20658	1317	1	495	495	NUM
inlawrev-20658	1317	2	.	.	PUNCT
inlawrev-20658	1318	1	i	i	PRON
inlawrev-20658	1318	2	d.	d.	PROPN
inlawrev-20658	1318	3	496	496	NUM
inlawrev-20658	1318	4	.	.	PUNCT
inlawrev-20658	1319	1	i	i	PRON
inlawrev-20658	1319	2	d.	d.	PROPN
inlawrev-20658	1319	3	497	497	NUM
inlawrev-20658	1319	4	.	.	PUNCT
inlawrev-20658	1320	1	i	i	PRON
inlawrev-20658	1320	2	d.	d.	PROPN
inlawrev-20658	1320	3	498	498	NUM
inlawrev-20658	1320	4	.	.	PUNCT
inlawrev-20658	1321	1	i	i	PRON
inlawrev-20658	1321	2	d.	d.	PROPN
inlawrev-20658	1321	3	499	499	NUM
inlawrev-20658	1321	4	.	.	PUNCT
inlawrev-20658	1321	5	24	24	NUM
inlawrev-20658	1321	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1321	7	548	548	NUM
inlawrev-20658	1321	8	(	(	PUNCT
inlawrev-20658	1321	9	ind	ind	NOUN
inlawrev-20658	1321	10	.	.	PUNCT
inlawrev-20658	1322	1	tax	tax	PROPN
inlawrev-20658	1322	2	ct	ct	PROPN
inlawrev-20658	1322	3	.	.	PROPN
inlawrev-20658	1322	4	2014	2014	NUM
inlawrev-20658	1322	5	)	)	PUNCT
inlawrev-20658	1322	6	.	.	PUNCT
inlawrev-20658	1323	1	500	500	NUM
inlawrev-20658	1323	2	.	.	PUNCT
inlawrev-20658	1324	1	i	i	PRON
inlawrev-20658	1324	2	d.	d.	PROPN
inlawrev-20658	1324	3	at	at	ADP
inlawrev-20658	1324	4	549	549	NUM
inlawrev-20658	1324	5	-	-	SYM
inlawrev-20658	1324	6	50	50	NUM
inlawrev-20658	1324	7	.	.	PUNCT
inlawrev-20658	1324	8	501	501	NUM
inlawrev-20658	1324	9	.	.	PUNCT
inlawrev-20658	1325	1	i	i	PRON
inlawrev-20658	1325	2	d.	d.	PROPN
inlawrev-20658	1325	3	502	502	NUM
inlawrev-20658	1325	4	.	.	PUNCT
inlawrev-20658	1326	1	i	i	PRON
inlawrev-20658	1326	2	d.	d.	PROPN
inlawrev-20658	1326	3	2015	2015	NUM
inlawrev-20658	1326	4	]	]	PUNCT
inlawrev-20658	1327	1	taxation	taxation	NOUN
inlawrev-20658	1327	2	1499	1499	NUM
inlawrev-20658	1327	3	uncashed	uncashe	VERB
inlawrev-20658	1327	4	checks.503	checks.503	NOUN
inlawrev-20658	1327	5	thereafter	thereafter	ADV
inlawrev-20658	1327	6	,	,	PUNCT
inlawrev-20658	1327	7	the	the	DET
inlawrev-20658	1327	8	department	department	NOUN
inlawrev-20658	1327	9	contended	contend	VERB
inlawrev-20658	1327	10	that	that	SCONJ
inlawrev-20658	1327	11	it	it	PRON
inlawrev-20658	1327	12	was	be	AUX
inlawrev-20658	1327	13	entitled	entitle	VERB
inlawrev-20658	1327	14	to	to	ADP
inlawrev-20658	1327	15	judgment	judgment	NOUN
inlawrev-20658	1327	16	as	as	ADP
inlawrev-20658	1327	17	a	a	DET
inlawrev-20658	1327	18	matter	matter	NOUN
inlawrev-20658	1327	19	of	of	ADP
inlawrev-20658	1327	20	law	law	NOUN
inlawrev-20658	1327	21	,	,	PUNCT
inlawrev-20658	1327	22	because	because	SCONJ
inlawrev-20658	1327	23	the	the	DET
inlawrev-20658	1327	24	department	department	NOUN
inlawrev-20658	1327	25	had	have	AUX
inlawrev-20658	1327	26	already	already	ADV
inlawrev-20658	1327	27	“	"	PUNCT
inlawrev-20658	1327	28	returned	return	VERB
inlawrev-20658	1327	29	all	all	DET
inlawrev-20658	1327	30	[	[	X
inlawrev-20658	1327	31	of	of	ADP
inlawrev-20658	1327	32	the	the	DET
inlawrev-20658	1327	33	]	]	PUNCT
inlawrev-20658	1327	34	monies	monie	NOUN
inlawrev-20658	1327	35	[	[	PUNCT
inlawrev-20658	1327	36	that	that	SCONJ
inlawrev-20658	1327	37	]	]	PUNCT
inlawrev-20658	1327	38	it	it	PRON
inlawrev-20658	1327	39	obtained	obtain	VERB
inlawrev-20658	1327	40	from	from	ADP
inlawrev-20658	1327	41	garwood	garwood	NOUN
inlawrev-20658	1327	42	,	,	PUNCT
inlawrev-20658	1328	1	[	[	X
inlawrev-20658	1328	2	and	and	CCONJ
inlawrev-20658	1328	3	therefore	therefore	ADV
inlawrev-20658	1328	4	]	]	PUNCT
inlawrev-20658	1328	5	there	there	ADV
inlawrev-20658	1328	6	[	[	X
inlawrev-20658	1328	7	was	be	AUX
inlawrev-20658	1328	8	]	]	PUNCT
inlawrev-20658	1328	9	nothing	nothing	PRON
inlawrev-20658	1328	10	else	else	ADV
inlawrev-20658	1328	11	left	leave	VERB
inlawrev-20658	1328	12	for	for	ADP
inlawrev-20658	1328	13	[	[	X
inlawrev-20658	1328	14	her	she	PRON
inlawrev-20658	1328	15	]	]	PUNCT
inlawrev-20658	1328	16	to	to	PART
inlawrev-20658	1328	17	receive	receive	VERB
inlawrev-20658	1328	18	from	from	ADP
inlawrev-20658	1328	19	the	the	DET
inlawrev-20658	1328	20	department	department	NOUN
inlawrev-20658	1328	21	.	.	PUNCT
inlawrev-20658	1328	22	”504	”504	PUNCT
inlawrev-20658	1329	1	the	the	DET
inlawrev-20658	1329	2	department	department	NOUN
inlawrev-20658	1329	3	stated	state	VERB
inlawrev-20658	1329	4	that	that	SCONJ
inlawrev-20658	1329	5	a	a	DET
inlawrev-20658	1329	6	tax	tax	NOUN
inlawrev-20658	1329	7	payment	payment	NOUN
inlawrev-20658	1329	8	through	through	ADP
inlawrev-20658	1329	9	indiana	indiana	PROPN
inlawrev-20658	1329	10	code	code	PROPN
inlawrev-20658	1329	11	section	section	NOUN
inlawrev-20658	1329	12	6	6	NUM
inlawrev-20658	1329	13	-	-	SYM
inlawrev-20658	1329	14	8.1	8.1	NUM
inlawrev-20658	1329	15	-	-	PUNCT
inlawrev-20658	1329	16	8	8	NUM
inlawrev-20658	1329	17	-	-	SYM
inlawrev-20658	1329	18	14	14	NUM
inlawrev-20658	1329	19	can	can	AUX
inlawrev-20658	1329	20	not	not	PART
inlawrev-20658	1329	21	be	be	AUX
inlawrev-20658	1329	22	made	make	VERB
inlawrev-20658	1329	23	by	by	ADP
inlawrev-20658	1329	24	providing	provide	VERB
inlawrev-20658	1329	25	goods505	goods505	PROPN
inlawrev-20658	1329	26	or	or	CCONJ
inlawrev-20658	1329	27	services	service	NOUN
inlawrev-20658	1329	28	to	to	ADP
inlawrev-20658	1329	29	the	the	DET
inlawrev-20658	1329	30	department	department	NOUN
inlawrev-20658	1329	31	and	and	CCONJ
inlawrev-20658	1329	32	that	that	SCONJ
inlawrev-20658	1329	33	garwood	garwood	PROPN
inlawrev-20658	1329	34	was	be	AUX
inlawrev-20658	1329	35	actually	actually	ADV
inlawrev-20658	1329	36	“	"	PUNCT
inlawrev-20658	1329	37	seek[ing	seek[ing	NOUN
inlawrev-20658	1329	38	]	]	PUNCT
inlawrev-20658	1329	39	compensatory	compensatory	ADJ
inlawrev-20658	1329	40	damages	damage	NOUN
inlawrev-20658	1329	41	.	.	PUNCT
inlawrev-20658	1329	42	.	.	PUNCT
inlawrev-20658	1329	43	.	.	PUNCT
inlawrev-20658	1330	1	when	when	SCONJ
inlawrev-20658	1330	2	she	she	PRON
inlawrev-20658	1330	3	asks	ask	VERB
inlawrev-20658	1330	4	for	for	ADP
inlawrev-20658	1330	5	more	more	ADJ
inlawrev-20658	1330	6	money	money	NOUN
inlawrev-20658	1330	7	than	than	SCONJ
inlawrev-20658	1330	8	she	she	PRON
inlawrev-20658	1330	9	paid	pay	VERB
inlawrev-20658	1330	10	in	in	ADP
inlawrev-20658	1330	11	tax	tax	NOUN
inlawrev-20658	1330	12	.	.	PUNCT
inlawrev-20658	1330	13	”506	”506	NOUN
inlawrev-20658	1330	14	however	however	ADV
inlawrev-20658	1330	15	,	,	PUNCT
inlawrev-20658	1330	16	the	the	DET
inlawrev-20658	1330	17	indiana	indiana	PROPN
inlawrev-20658	1330	18	tax	tax	PROPN
inlawrev-20658	1330	19	court	court	NOUN
inlawrev-20658	1330	20	agreed	agree	VERB
inlawrev-20658	1330	21	that	that	SCONJ
inlawrev-20658	1330	22	garwood	garwood	PROPN
inlawrev-20658	1330	23	’s	’s	PART
inlawrev-20658	1330	24	claim	claim	NOUN
inlawrev-20658	1330	25	for	for	ADP
inlawrev-20658	1330	26	damages	damage	NOUN
inlawrev-20658	1330	27	,	,	PUNCT
inlawrev-20658	1330	28	arising	arise	VERB
inlawrev-20658	1330	29	from	from	ADP
inlawrev-20658	1330	30	its	its	PRON
inlawrev-20658	1330	31	sale	sale	NOUN
inlawrev-20658	1330	32	of	of	ADP
inlawrev-20658	1330	33	her	her	PRON
inlawrev-20658	1330	34	animal	animal	NOUN
inlawrev-20658	1330	35	inventory	inventory	NOUN
inlawrev-20658	1330	36	,	,	PUNCT
inlawrev-20658	1330	37	should	should	AUX
inlawrev-20658	1330	38	be	be	AUX
inlawrev-20658	1330	39	litigated.507	litigated.507	NOUN
inlawrev-20658	1330	40	thus	thus	ADV
inlawrev-20658	1330	41	,	,	PUNCT
inlawrev-20658	1330	42	even	even	ADV
inlawrev-20658	1330	43	if	if	SCONJ
inlawrev-20658	1330	44	the	the	DET
inlawrev-20658	1330	45	indiana	indiana	PROPN
inlawrev-20658	1330	46	tax	tax	PROPN
inlawrev-20658	1330	47	court	court	NOUN
inlawrev-20658	1330	48	determined	determine	VERB
inlawrev-20658	1330	49	that	that	SCONJ
inlawrev-20658	1330	50	the	the	DET
inlawrev-20658	1330	51	provision	provision	NOUN
inlawrev-20658	1330	52	of	of	ADP
inlawrev-20658	1330	53	goods	good	NOUN
inlawrev-20658	1330	54	or	or	CCONJ
inlawrev-20658	1330	55	services	service	NOUN
inlawrev-20658	1330	56	did	do	AUX
inlawrev-20658	1330	57	not	not	PART
inlawrev-20658	1330	58	constitute	constitute	VERB
inlawrev-20658	1330	59	a	a	DET
inlawrev-20658	1330	60	tax	tax	NOUN
inlawrev-20658	1330	61	payment	payment	NOUN
inlawrev-20658	1330	62	through	through	ADP
inlawrev-20658	1330	63	indiana	indiana	PROPN
inlawrev-20658	1330	64	code	code	PROPN
inlawrev-20658	1330	65	section	section	NOUN
inlawrev-20658	1330	66	6	6	NUM
inlawrev-20658	1330	67	-	-	SYM
inlawrev-20658	1330	68	8.1	8.1	NUM
inlawrev-20658	1330	69	-	-	PUNCT
inlawrev-20658	1330	70	8	8	NUM
inlawrev-20658	1330	71	-	-	SYM
inlawrev-20658	1330	72	1	1	NUM
inlawrev-20658	1330	73	,	,	PUNCT
inlawrev-20658	1330	74	the	the	DET
inlawrev-20658	1330	75	department	department	NOUN
inlawrev-20658	1330	76	would	would	AUX
inlawrev-20658	1330	77	not	not	PART
inlawrev-20658	1330	78	be	be	AUX
inlawrev-20658	1330	79	entitled	entitle	VERB
inlawrev-20658	1330	80	to	to	ADP
inlawrev-20658	1330	81	an	an	DET
inlawrev-20658	1330	82	entry	entry	NOUN
inlawrev-20658	1330	83	of	of	ADP
inlawrev-20658	1330	84	summary	summary	NOUN
inlawrev-20658	1330	85	judgment	judgment	NOUN
inlawrev-20658	1330	86	because	because	SCONJ
inlawrev-20658	1330	87	garwood	garwood	PROPN
inlawrev-20658	1330	88	had	have	AUX
inlawrev-20658	1330	89	presented	present	VERB
inlawrev-20658	1330	90	a	a	DET
inlawrev-20658	1330	91	claim	claim	NOUN
inlawrev-20658	1330	92	for	for	ADP
inlawrev-20658	1330	93	which	which	PRON
inlawrev-20658	1330	94	the	the	DET
inlawrev-20658	1330	95	indiana	indiana	PROPN
inlawrev-20658	1330	96	tax	tax	PROPN
inlawrev-20658	1330	97	court	court	NOUN
inlawrev-20658	1330	98	can	can	AUX
inlawrev-20658	1330	99	provide	provide	VERB
inlawrev-20658	1330	100	relief.508	relief.508	NOUN
inlawrev-20658	1330	101	as	as	ADP
inlawrev-20658	1330	102	such	such	ADJ
inlawrev-20658	1330	103	,	,	PUNCT
inlawrev-20658	1330	104	garwood	garwood	PROPN
inlawrev-20658	1330	105	’s	’s	PART
inlawrev-20658	1330	106	claim	claim	NOUN
inlawrev-20658	1330	107	for	for	ADP
inlawrev-20658	1330	108	compensatory	compensatory	ADJ
inlawrev-20658	1330	109	damages	damage	NOUN
inlawrev-20658	1330	110	would	would	AUX
inlawrev-20658	1330	111	be	be	AUX
inlawrev-20658	1330	112	heard	hear	VERB
inlawrev-20658	1330	113	in	in	ADP
inlawrev-20658	1330	114	the	the	DET
inlawrev-20658	1330	115	indiana	indiana	PROPN
inlawrev-20658	1330	116	tax	tax	PROPN
inlawrev-20658	1330	117	court	court	NOUN
inlawrev-20658	1330	118	without	without	ADP
inlawrev-20658	1330	119	a	a	DET
inlawrev-20658	1330	120	jury.509	jury.509	NOUN
inlawrev-20658	1330	121	accordingly	accordingly	ADV
inlawrev-20658	1330	122	,	,	PUNCT
inlawrev-20658	1330	123	the	the	DET
inlawrev-20658	1330	124	indiana	indiana	PROPN
inlawrev-20658	1330	125	tax	tax	PROPN
inlawrev-20658	1330	126	court	court	NOUN
inlawrev-20658	1330	127	denied	deny	VERB
inlawrev-20658	1330	128	the	the	DET
inlawrev-20658	1330	129	department	department	NOUN
inlawrev-20658	1330	130	’s	’s	PART
inlawrev-20658	1330	131	motion	motion	NOUN
inlawrev-20658	1330	132	for	for	ADP
inlawrev-20658	1330	133	summary	summary	NOUN
inlawrev-20658	1330	134	judgment.510	judgment.510	PROPN
inlawrev-20658	1330	135	d.	d.	PROPN
inlawrev-20658	1330	136	corporate	corporate	ADJ
inlawrev-20658	1330	137	income	income	NOUN
inlawrev-20658	1330	138	tax	tax	NOUN
inlawrev-20658	1330	139	:	:	PUNCT
inlawrev-20658	1330	140	medco	medco	PROPN
inlawrev-20658	1330	141	health	health	NOUN
inlawrev-20658	1330	142	solutions	solutions	PROPN
inlawrev-20658	1330	143	,	,	PUNCT
inlawrev-20658	1330	144	inc	inc	PROPN
inlawrev-20658	1330	145	.	.	PROPN
inlawrev-20658	1331	1	v.	v.	PROPN
inlawrev-20658	1331	2	indiana	indiana	PROPN
inlawrev-20658	1331	3	department	department	PROPN
inlawrev-20658	1331	4	of	of	ADP
inlawrev-20658	1331	5	state	state	PROPN
inlawrev-20658	1331	6	revenue511	revenue511	PROPN
inlawrev-20658	1331	7	medco	medco	PROPN
inlawrev-20658	1331	8	is	be	AUX
inlawrev-20658	1331	9	a	a	DET
inlawrev-20658	1331	10	delaware	delaware	PROPN
inlawrev-20658	1331	11	corporation	corporation	NOUN
inlawrev-20658	1331	12	with	with	ADP
inlawrev-20658	1331	13	its	its	PRON
inlawrev-20658	1331	14	headquarters	headquarters	NOUN
inlawrev-20658	1331	15	and	and	CCONJ
inlawrev-20658	1331	16	principal	principal	ADJ
inlawrev-20658	1331	17	place	place	NOUN
inlawrev-20658	1331	18	of	of	ADP
inlawrev-20658	1331	19	business	business	NOUN
inlawrev-20658	1331	20	in	in	ADP
inlawrev-20658	1331	21	new	new	ADJ
inlawrev-20658	1331	22	jersey.512	jersey.512	PROPN
inlawrev-20658	1331	23	as	as	ADP
inlawrev-20658	1331	24	a	a	DET
inlawrev-20658	1331	25	result	result	NOUN
inlawrev-20658	1331	26	of	of	ADP
inlawrev-20658	1331	27	a	a	DET
inlawrev-20658	1331	28	2007	2007	NUM
inlawrev-20658	1331	29	audit	audit	NOUN
inlawrev-20658	1331	30	,	,	PUNCT
inlawrev-20658	1331	31	the	the	DET
inlawrev-20658	1331	32	indiana	indiana	PROPN
inlawrev-20658	1331	33	department	department	PROPN
inlawrev-20658	1331	34	of	of	ADP
inlawrev-20658	1331	35	state	state	NOUN
inlawrev-20658	1331	36	revenue	revenue	NOUN
inlawrev-20658	1331	37	determined	determine	VERB
inlawrev-20658	1331	38	that	that	SCONJ
inlawrev-20658	1331	39	medco	medco	PROPN
inlawrev-20658	1331	40	had	have	AUX
inlawrev-20658	1331	41	not	not	PART
inlawrev-20658	1331	42	sourced	source	VERB
inlawrev-20658	1331	43	income	income	NOUN
inlawrev-20658	1331	44	properly	properly	ADV
inlawrev-20658	1331	45	according	accord	VERB
inlawrev-20658	1331	46	through	through	ADP
inlawrev-20658	1331	47	the	the	DET
inlawrev-20658	1331	48	indiana	indiana	PROPN
inlawrev-20658	1331	49	sales	sales	PROPN
inlawrev-20658	1331	50	factor.513	factor.513	PROPN
inlawrev-20658	1331	51	therefore	therefore	ADV
inlawrev-20658	1331	52	,	,	PUNCT
inlawrev-20658	1331	53	a	a	DET
inlawrev-20658	1331	54	recalculated	recalculate	VERB
inlawrev-20658	1331	55	amount	amount	NOUN
inlawrev-20658	1331	56	was	be	AUX
inlawrev-20658	1331	57	made	make	VERB
inlawrev-20658	1331	58	and	and	CCONJ
inlawrev-20658	1331	59	that	that	PRON
inlawrev-20658	1331	60	resulted	result	VERB
inlawrev-20658	1331	61	in	in	ADP
inlawrev-20658	1331	62	medco	medco	PROPN
inlawrev-20658	1331	63	owing	owe	VERB
inlawrev-20658	1331	64	additional	additional	ADJ
inlawrev-20658	1331	65	indiana	indiana	NOUN
inlawrev-20658	1331	66	adjusted	adjust	VERB
inlawrev-20658	1331	67	gross	gross	ADJ
inlawrev-20658	1331	68	income	income	NOUN
inlawrev-20658	1331	69	tax.514	tax.514	PROPN
inlawrev-20658	1331	70	medco	medco	PROPN
inlawrev-20658	1331	71	timely	timely	ADV
inlawrev-20658	1331	72	protested	protest	VERB
inlawrev-20658	1331	73	the	the	DET
inlawrev-20658	1331	74	proposed	propose	VERB
inlawrev-20658	1331	75	assessments	assessment	NOUN
inlawrev-20658	1331	76	and	and	CCONJ
inlawrev-20658	1331	77	the	the	DET
inlawrev-20658	1331	78	department	department	NOUN
inlawrev-20658	1331	79	held	hold	VERB
inlawrev-20658	1331	80	a	a	DET
inlawrev-20658	1331	81	hearing	hearing	NOUN
inlawrev-20658	1331	82	with	with	ADP
inlawrev-20658	1331	83	respect	respect	NOUN
inlawrev-20658	1331	84	to	to	ADP
inlawrev-20658	1331	85	medco	medco	PROPN
inlawrev-20658	1331	86	’s	’s	PART
inlawrev-20658	1331	87	protest.515	protest.515	NOUN
inlawrev-20658	1331	88	on	on	ADP
inlawrev-20658	1331	89	march	march	PROPN
inlawrev-20658	1331	90	7	7	NUM
inlawrev-20658	1331	91	,	,	PUNCT
inlawrev-20658	1331	92	2011	2011	NUM
inlawrev-20658	1331	93	,	,	PUNCT
inlawrev-20658	1331	94	the	the	DET
inlawrev-20658	1331	95	department	department	NOUN
inlawrev-20658	1331	96	issued	issue	VERB
inlawrev-20658	1331	97	a	a	DET
inlawrev-20658	1331	98	letter	letter	NOUN
inlawrev-20658	1331	99	of	of	ADP
inlawrev-20658	1331	100	findings	finding	NOUN
inlawrev-20658	1331	101	denying	deny	VERB
inlawrev-20658	1331	102	medco	medco	PROPN
inlawrev-20658	1331	103	’s	’s	PART
inlawrev-20658	1331	104	protest	protest	NOUN
inlawrev-20658	1331	105	and	and	CCONJ
inlawrev-20658	1331	106	on	on	ADP
inlawrev-20658	1331	107	may	may	PROPN
inlawrev-20658	1331	108	5	5	NUM
inlawrev-20658	1331	109	,	,	PUNCT
inlawrev-20658	1331	110	2011	2011	NUM
inlawrev-20658	1331	111	,	,	PUNCT
inlawrev-20658	1331	112	medco	medco	NOUN
inlawrev-20658	1331	113	initiated	initiate	VERB
inlawrev-20658	1331	114	an	an	DET
inlawrev-20658	1331	115	original	original	ADJ
inlawrev-20658	1331	116	tax	tax	NOUN
inlawrev-20658	1331	117	appeal516	appeal516	PROPN
inlawrev-20658	1331	118	.	.	PUNCT
inlawrev-20658	1332	1	503	503	NUM
inlawrev-20658	1332	2	.	.	PUNCT
inlawrev-20658	1333	1	i	i	PRON
inlawrev-20658	1333	2	d.	d.	PROPN
inlawrev-20658	1333	3	504	504	NUM
inlawrev-20658	1333	4	.	.	PUNCT
inlawrev-20658	1334	1	i	i	PRON
inlawrev-20658	1334	2	d.	d.	PROPN
inlawrev-20658	1334	3	at	at	ADP
inlawrev-20658	1334	4	550	550	NUM
inlawrev-20658	1334	5	.	.	PUNCT
inlawrev-20658	1335	1	505	505	NUM
inlawrev-20658	1335	2	.	.	PUNCT
inlawrev-20658	1336	1	i	i	PRON
inlawrev-20658	1336	2	d.	d.	PROPN
inlawrev-20658	1336	3	(	(	PUNCT
inlawrev-20658	1336	4	i.e.	i.e.	X
inlawrev-20658	1336	5	,	,	PUNCT
inlawrev-20658	1336	6	animal	animal	NOUN
inlawrev-20658	1336	7	inventory	inventory	NOUN
inlawrev-20658	1336	8	)	)	PUNCT
inlawrev-20658	1336	9	.	.	PUNCT
inlawrev-20658	1337	1	506	506	NUM
inlawrev-20658	1337	2	.	.	PUNCT
inlawrev-20658	1338	1	i	i	PRON
inlawrev-20658	1338	2	d.	d.	PROPN
inlawrev-20658	1338	3	507	507	NUM
inlawrev-20658	1338	4	.	.	PUNCT
inlawrev-20658	1339	1	i	i	PRON
inlawrev-20658	1339	2	d.	d.	PROPN
inlawrev-20658	1339	3	508	508	NUM
inlawrev-20658	1339	4	.	.	PUNCT
inlawrev-20658	1340	1	i	i	PRON
inlawrev-20658	1340	2	d.	d.	PROPN
inlawrev-20658	1340	3	509	509	NUM
inlawrev-20658	1340	4	.	.	PUNCT
inlawrev-20658	1341	1	see	see	VERB
inlawrev-20658	1341	2	ind	ind	PROPN
inlawrev-20658	1341	3	.	.	PUNCT
inlawrev-20658	1342	1	code	code	PROPN
inlawrev-20658	1342	2	§	§	PROPN
inlawrev-20658	1342	3	33	33	NUM
inlawrev-20658	1342	4	-	-	SYM
inlawrev-20658	1342	5	26	26	NUM
inlawrev-20658	1342	6	-	-	PUNCT
inlawrev-20658	1342	7	6	6	NUM
inlawrev-20658	1342	8	-	-	SYM
inlawrev-20658	1342	9	1	1	NUM
inlawrev-20658	1342	10	(	(	PUNCT
inlawrev-20658	1342	11	2014	2014	NUM
inlawrev-20658	1342	12	)	)	PUNCT
inlawrev-20658	1342	13	.	.	PUNCT
inlawrev-20658	1343	1	510	510	NUM
inlawrev-20658	1343	2	.	.	PUNCT
inlawrev-20658	1343	3	garwood	garwood	NOUN
inlawrev-20658	1343	4	,	,	PUNCT
inlawrev-20658	1343	5	24	24	NUM
inlawrev-20658	1343	6	n.e.3d	n.e.3d	VERB
inlawrev-20658	1343	7	at	at	ADP
inlawrev-20658	1343	8	550	550	NUM
inlawrev-20658	1343	9	-	-	SYM
inlawrev-20658	1343	10	51	51	NUM
inlawrev-20658	1343	11	.	.	PUNCT
inlawrev-20658	1344	1	511	511	NUM
inlawrev-20658	1344	2	.	.	NUM
inlawrev-20658	1344	3	9	9	NUM
inlawrev-20658	1344	4	n.e.3d	n.e.3d	NUM
inlawrev-20658	1344	5	263	263	NUM
inlawrev-20658	1344	6	(	(	PUNCT
inlawrev-20658	1344	7	ind	ind	NOUN
inlawrev-20658	1344	8	.	.	PUNCT
inlawrev-20658	1345	1	tax	tax	PROPN
inlawrev-20658	1345	2	ct	ct	PROPN
inlawrev-20658	1345	3	.	.	PROPN
inlawrev-20658	1345	4	2014	2014	NUM
inlawrev-20658	1345	5	)	)	PUNCT
inlawrev-20658	1345	6	.	.	PUNCT
inlawrev-20658	1346	1	512	512	NUM
inlawrev-20658	1346	2	.	.	PUNCT
inlawrev-20658	1347	1	i	i	PRON
inlawrev-20658	1347	2	d.	d.	PROPN
inlawrev-20658	1347	3	at	at	ADP
inlawrev-20658	1347	4	264	264	NUM
inlawrev-20658	1347	5	.	.	PUNCT
inlawrev-20658	1348	1	513	513	NUM
inlawrev-20658	1348	2	.	.	PUNCT
inlawrev-20658	1349	1	i	i	PRON
inlawrev-20658	1349	2	d.	d.	PROPN
inlawrev-20658	1349	3	514	514	NUM
inlawrev-20658	1349	4	.	.	PUNCT
inlawrev-20658	1350	1	i	i	PRON
inlawrev-20658	1350	2	d.	d.	PROPN
inlawrev-20658	1350	3	515	515	NUM
inlawrev-20658	1350	4	.	.	PUNCT
inlawrev-20658	1351	1	i	i	PRON
inlawrev-20658	1351	2	d.	d.	PROPN
inlawrev-20658	1351	3	516	516	NUM
inlawrev-20658	1351	4	.	.	PUNCT
inlawrev-20658	1352	1	i	i	PRON
inlawrev-20658	1352	2	d.	d.	PROPN
inlawrev-20658	1352	3	1500	1500	NUM
inlawrev-20658	1352	4	indiana	indiana	PROPN
inlawrev-20658	1352	5	law	law	PROPN
inlawrev-20658	1352	6	review	review	NOUN
inlawrev-20658	1353	1	[	[	X
inlawrev-20658	1353	2	vol	vol	NOUN
inlawrev-20658	1353	3	.	.	PUNCT
inlawrev-20658	1354	1	48:1455	48:1455	NUM
inlawrev-20658	1354	2	on	on	ADP
inlawrev-20658	1354	3	appeal	appeal	NOUN
inlawrev-20658	1354	4	,	,	PUNCT
inlawrev-20658	1354	5	the	the	DET
inlawrev-20658	1354	6	department	department	NOUN
inlawrev-20658	1354	7	argued	argue	VERB
inlawrev-20658	1354	8	that	that	SCONJ
inlawrev-20658	1354	9	the	the	DET
inlawrev-20658	1354	10	two	two	NUM
inlawrev-20658	1354	11	claims	claim	NOUN
inlawrev-20658	1354	12	made	make	VERB
inlawrev-20658	1354	13	by	by	ADP
inlawrev-20658	1354	14	medco	medco	NOUN
inlawrev-20658	1354	15	must	must	AUX
inlawrev-20658	1354	16	be	be	AUX
inlawrev-20658	1354	17	dismissed	dismiss	VERB
inlawrev-20658	1354	18	per	per	ADP
inlawrev-20658	1354	19	trial	trial	NOUN
inlawrev-20658	1354	20	rule	rule	NOUN
inlawrev-20658	1354	21	12(b)(6	12(b)(6	NUM
inlawrev-20658	1354	22	)	)	PUNCT
inlawrev-20658	1354	23	,	,	PUNCT
inlawrev-20658	1354	24	because	because	SCONJ
inlawrev-20658	1354	25	the	the	DET
inlawrev-20658	1354	26	claims	claim	NOUN
inlawrev-20658	1354	27	could	could	AUX
inlawrev-20658	1354	28	not	not	PART
inlawrev-20658	1354	29	be	be	AUX
inlawrev-20658	1354	30	provide	provide	VERB
inlawrev-20658	1354	31	legal	legal	ADJ
inlawrev-20658	1354	32	relief.517	relief.517	NOUN
inlawrev-20658	1354	33	the	the	DET
inlawrev-20658	1354	34	indiana	indiana	PROPN
inlawrev-20658	1354	35	tax	tax	PROPN
inlawrev-20658	1354	36	court	court	NOUN
inlawrev-20658	1354	37	agreed	agree	VERB
inlawrev-20658	1354	38	and	and	CCONJ
inlawrev-20658	1354	39	determined	determine	VERB
inlawrev-20658	1354	40	that	that	SCONJ
inlawrev-20658	1354	41	medco	medco	PROPN
inlawrev-20658	1354	42	was	be	AUX
inlawrev-20658	1354	43	not	not	PART
inlawrev-20658	1354	44	entitled	entitle	VERB
inlawrev-20658	1354	45	to	to	ADP
inlawrev-20658	1354	46	relief	relief	NOUN
inlawrev-20658	1354	47	because	because	SCONJ
inlawrev-20658	1354	48	a	a	DET
inlawrev-20658	1354	49	claim	claim	NOUN
inlawrev-20658	1354	50	for	for	ADP
inlawrev-20658	1354	51	refund	refund	NOUN
inlawrev-20658	1354	52	was	be	AUX
inlawrev-20658	1354	53	never	never	ADV
inlawrev-20658	1354	54	initiated.518	initiated.518	ADJ
inlawrev-20658	1354	55	accordingly	accordingly	ADV
inlawrev-20658	1354	56	,	,	PUNCT
inlawrev-20658	1354	57	the	the	DET
inlawrev-20658	1354	58	indiana	indiana	PROPN
inlawrev-20658	1354	59	tax	tax	PROPN
inlawrev-20658	1354	60	court	court	NOUN
inlawrev-20658	1354	61	held	hold	VERB
inlawrev-20658	1354	62	that	that	SCONJ
inlawrev-20658	1354	63	a	a	DET
inlawrev-20658	1354	64	final	final	ADJ
inlawrev-20658	1354	65	determination	determination	NOUN
inlawrev-20658	1354	66	addressing	address	VERB
inlawrev-20658	1354	67	only	only	ADV
inlawrev-20658	1354	68	the	the	DET
inlawrev-20658	1354	69	taxpayer	taxpayer	NOUN
inlawrev-20658	1354	70	’s	’s	PART
inlawrev-20658	1354	71	protest	protest	NOUN
inlawrev-20658	1354	72	of	of	ADP
inlawrev-20658	1354	73	proposed	propose	VERB
inlawrev-20658	1354	74	assessments	assessment	NOUN
inlawrev-20658	1354	75	would	would	AUX
inlawrev-20658	1354	76	not	not	PART
inlawrev-20658	1354	77	constitute	constitute	VERB
inlawrev-20658	1354	78	a	a	DET
inlawrev-20658	1354	79	denial	denial	NOUN
inlawrev-20658	1354	80	of	of	ADP
inlawrev-20658	1354	81	a	a	DET
inlawrev-20658	1354	82	claim	claim	NOUN
inlawrev-20658	1354	83	for	for	ADP
inlawrev-20658	1354	84	refund.519	refund.519	PROPN
inlawrev-20658	1354	85	e.	e.	PROPN
inlawrev-20658	1354	86	tax	tax	NOUN
inlawrev-20658	1354	87	procedure	procedure	NOUN
inlawrev-20658	1354	88	1	1	NUM
inlawrev-20658	1354	89	.	.	PUNCT
inlawrev-20658	1355	1	popovich	popovich	PROPN
inlawrev-20658	1355	2	v.	v.	PROPN
inlawrev-20658	1355	3	indiana	indiana	PROPN
inlawrev-20658	1355	4	department	department	PROPN
inlawrev-20658	1355	5	of	of	ADP
inlawrev-20658	1355	6	state	state	PROPN
inlawrev-20658	1355	7	revenue.520	revenue.520	PROPN
inlawrev-20658	1355	8	—	—	PUNCT
inlawrev-20658	1355	9	in	in	ADP
inlawrev-20658	1355	10	2007	2007	NUM
inlawrev-20658	1355	11	,	,	PUNCT
inlawrev-20658	1355	12	the	the	DET
inlawrev-20658	1355	13	indiana	indiana	PROPN
inlawrev-20658	1355	14	department	department	PROPN
inlawrev-20658	1355	15	of	of	ADP
inlawrev-20658	1355	16	state	state	PROPN
inlawrev-20658	1355	17	revenue	revenue	NOUN
inlawrev-20658	1355	18	audited	audit	VERB
inlawrev-20658	1355	19	popovich	popovich	PROPN
inlawrev-20658	1355	20	for	for	ADP
inlawrev-20658	1355	21	the	the	DET
inlawrev-20658	1355	22	2002	2002	NUM
inlawrev-20658	1355	23	through	through	ADP
inlawrev-20658	1355	24	2004	2004	NUM
inlawrev-20658	1355	25	tax	tax	NOUN
inlawrev-20658	1355	26	years.521	years.521	NOUN
inlawrev-20658	1355	27	at	at	ADP
inlawrev-20658	1355	28	the	the	DET
inlawrev-20658	1355	29	conclusion	conclusion	NOUN
inlawrev-20658	1355	30	of	of	ADP
inlawrev-20658	1355	31	the	the	DET
inlawrev-20658	1355	32	audit	audit	NOUN
inlawrev-20658	1355	33	,	,	PUNCT
inlawrev-20658	1355	34	the	the	DET
inlawrev-20658	1355	35	department	department	NOUN
inlawrev-20658	1355	36	issued	issue	VERB
inlawrev-20658	1355	37	an	an	DET
inlawrev-20658	1355	38	investigation	investigation	NOUN
inlawrev-20658	1355	39	summary	summary	NOUN
inlawrev-20658	1355	40	to	to	ADP
inlawrev-20658	1355	41	popovich	popovich	PROPN
inlawrev-20658	1355	42	explaining	explain	VERB
inlawrev-20658	1355	43	that	that	SCONJ
inlawrev-20658	1355	44	because	because	SCONJ
inlawrev-20658	1355	45	popovich	popovich	PROPN
inlawrev-20658	1355	46	was	be	AUX
inlawrev-20658	1355	47	not	not	PART
inlawrev-20658	1355	48	a	a	DET
inlawrev-20658	1355	49	professional	professional	ADJ
inlawrev-20658	1355	50	gambler	gambler	NOUN
inlawrev-20658	1355	51	,	,	PUNCT
inlawrev-20658	1355	52	he	he	PRON
inlawrev-20658	1355	53	was	be	AUX
inlawrev-20658	1355	54	not	not	PART
inlawrev-20658	1355	55	entitled	entitle	VERB
inlawrev-20658	1355	56	to	to	ADP
inlawrev-20658	1355	57	certain	certain	ADJ
inlawrev-20658	1355	58	business	business	NOUN
inlawrev-20658	1355	59	expense	expense	NOUN
inlawrev-20658	1355	60	deductions.522	deductions.522	NOUN
inlawrev-20658	1355	61	accordingly	accordingly	ADV
inlawrev-20658	1355	62	,	,	PUNCT
inlawrev-20658	1355	63	the	the	DET
inlawrev-20658	1355	64	department	department	NOUN
inlawrev-20658	1355	65	issued	issue	VERB
inlawrev-20658	1355	66	proposed	propose	VERB
inlawrev-20658	1355	67	assessments	assessment	NOUN
inlawrev-20658	1355	68	to	to	PART
inlawrev-20658	1355	69	popovich	popovich	VERB
inlawrev-20658	1355	70	for	for	ADP
inlawrev-20658	1355	71	additional	additional	ADJ
inlawrev-20658	1355	72	income	income	NOUN
inlawrev-20658	1355	73	tax	tax	NOUN
inlawrev-20658	1355	74	,	,	PUNCT
inlawrev-20658	1355	75	interest	interest	NOUN
inlawrev-20658	1355	76	,	,	PUNCT
inlawrev-20658	1355	77	and	and	CCONJ
inlawrev-20658	1355	78	penalties.523	penalties.523	NOUN
inlawrev-20658	1355	79	popovich	popovich	PROPN
inlawrev-20658	1355	80	protested	protest	VERB
inlawrev-20658	1355	81	the	the	DET
inlawrev-20658	1355	82	department	department	NOUN
inlawrev-20658	1355	83	’s	’s	PART
inlawrev-20658	1355	84	proposed	propose	VERB
inlawrev-20658	1355	85	assessments	assessment	NOUN
inlawrev-20658	1355	86	and	and	CCONJ
inlawrev-20658	1355	87	on	on	ADP
inlawrev-20658	1355	88	august	august	PROPN
inlawrev-20658	1355	89	3	3	NUM
inlawrev-20658	1355	90	,	,	PUNCT
inlawrev-20658	1355	91	2010	2010	NUM
inlawrev-20658	1355	92	,	,	PUNCT
inlawrev-20658	1355	93	the	the	DET
inlawrev-20658	1355	94	department	department	NOUN
inlawrev-20658	1355	95	issued	issue	VERB
inlawrev-20658	1355	96	a	a	DET
inlawrev-20658	1355	97	letter	letter	NOUN
inlawrev-20658	1355	98	of	of	ADP
inlawrev-20658	1355	99	findings	finding	NOUN
inlawrev-20658	1355	100	which	which	PRON
inlawrev-20658	1355	101	upheld	uphold	VERB
inlawrev-20658	1355	102	each	each	PRON
inlawrev-20658	1355	103	of	of	ADP
inlawrev-20658	1355	104	the	the	DET
inlawrev-20658	1355	105	proposed	propose	VERB
inlawrev-20658	1355	106	assessments.524	assessments.524	NOUN
inlawrev-20658	1355	107	then	then	ADV
inlawrev-20658	1355	108	,	,	PUNCT
inlawrev-20658	1355	109	on	on	ADP
inlawrev-20658	1355	110	october	october	PROPN
inlawrev-20658	1355	111	4	4	NUM
inlawrev-20658	1355	112	,	,	PUNCT
inlawrev-20658	1355	113	2010	2010	NUM
inlawrev-20658	1355	114	,	,	PUNCT
inlawrev-20658	1355	115	popovich	popovich	PROPN
inlawrev-20658	1355	116	appealed	appeal	VERB
inlawrev-20658	1355	117	to	to	ADP
inlawrev-20658	1355	118	the	the	DET
inlawrev-20658	1355	119	indiana	indiana	PROPN
inlawrev-20658	1355	120	tax	tax	PROPN
inlawrev-20658	1355	121	court.525	court.525	PROPN
inlawrev-20658	1355	122	popovich	popovich	PROPN
inlawrev-20658	1355	123	served	serve	VERB
inlawrev-20658	1355	124	the	the	DET
inlawrev-20658	1355	125	department	department	NOUN
inlawrev-20658	1355	126	with	with	ADP
inlawrev-20658	1355	127	his	his	PRON
inlawrev-20658	1355	128	first	first	ADJ
inlawrev-20658	1355	129	set	set	NOUN
inlawrev-20658	1355	130	of	of	ADP
inlawrev-20658	1355	131	discovery	discovery	NOUN
inlawrev-20658	1355	132	requests	request	NOUN
inlawrev-20658	1355	133	,	,	PUNCT
inlawrev-20658	1355	134	which	which	PRON
inlawrev-20658	1355	135	consisted	consist	VERB
inlawrev-20658	1355	136	of	of	ADP
inlawrev-20658	1355	137	nineteen	nineteen	NUM
inlawrev-20658	1355	138	requests	request	NOUN
inlawrev-20658	1355	139	for	for	ADP
inlawrev-20658	1355	140	admission	admission	NOUN
inlawrev-20658	1355	141	,	,	PUNCT
inlawrev-20658	1355	142	forty	forty	NUM
inlawrev-20658	1355	143	-	-	PUNCT
inlawrev-20658	1355	144	three	three	NUM
inlawrev-20658	1355	145	separately	separately	ADV
inlawrev-20658	1355	146	numbered	number	VERB
inlawrev-20658	1355	147	interrogatories	interrogatory	NOUN
inlawrev-20658	1355	148	,	,	PUNCT
inlawrev-20658	1355	149	and	and	CCONJ
inlawrev-20658	1355	150	twenty	twenty	NUM
inlawrev-20658	1355	151	-	-	PUNCT
inlawrev-20658	1355	152	one	one	NUM
inlawrev-20658	1355	153	separately	separately	ADV
inlawrev-20658	1355	154	numbered	number	VERB
inlawrev-20658	1355	155	requests	request	NOUN
inlawrev-20658	1355	156	for	for	ADP
inlawrev-20658	1355	157	production.526	production.526	NOUN
inlawrev-20658	1355	158	in	in	ADP
inlawrev-20658	1355	159	response	response	NOUN
inlawrev-20658	1355	160	,	,	PUNCT
inlawrev-20658	1355	161	the	the	DET
inlawrev-20658	1355	162	department	department	NOUN
inlawrev-20658	1355	163	objected	object	VERB
inlawrev-20658	1355	164	to	to	ADP
inlawrev-20658	1355	165	providing	provide	VERB
inlawrev-20658	1355	166	the	the	DET
inlawrev-20658	1355	167	information	information	NOUN
inlawrev-20658	1355	168	sought	seek	VERB
inlawrev-20658	1355	169	in	in	ADP
inlawrev-20658	1355	170	thirty	thirty	NUM
inlawrev-20658	1355	171	-	-	PUNCT
inlawrev-20658	1355	172	eight	eight	NUM
inlawrev-20658	1355	173	of	of	ADP
inlawrev-20658	1355	174	the	the	DET
inlawrev-20658	1355	175	forty	forty	NUM
inlawrev-20658	1355	176	-	-	PUNCT
inlawrev-20658	1355	177	three	three	NUM
inlawrev-20658	1355	178	interrogatories	interrogatory	NOUN
inlawrev-20658	1355	179	and	and	CCONJ
inlawrev-20658	1355	180	fifteen	fifteen	NUM
inlawrev-20658	1355	181	of	of	ADP
inlawrev-20658	1355	182	the	the	DET
inlawrev-20658	1355	183	twentyone	twentyone	NOUN
inlawrev-20658	1355	184	requests	request	NOUN
inlawrev-20658	1355	185	for	for	ADP
inlawrev-20658	1355	186	production	production	NOUN
inlawrev-20658	1355	187	,	,	PUNCT
inlawrev-20658	1355	188	because	because	SCONJ
inlawrev-20658	1355	189	of	of	ADP
inlawrev-20658	1355	190	the	the	DET
inlawrev-20658	1355	191	protections	protection	NOUN
inlawrev-20658	1355	192	provided	provide	VERB
inlawrev-20658	1355	193	with	with	ADP
inlawrev-20658	1355	194	respect	respect	NOUN
inlawrev-20658	1355	195	to	to	ADP
inlawrev-20658	1355	196	confidential	confidential	ADJ
inlawrev-20658	1355	197	information	information	NOUN
inlawrev-20658	1355	198	through	through	ADP
inlawrev-20658	1355	199	ind	ind	PROPN
inlawrev-20658	1355	200	.	.	PUNCT
inlawrev-20658	1356	1	code	code	NOUN
inlawrev-20658	1356	2	section	section	NOUN
inlawrev-20658	1356	3	6	6	NUM
inlawrev-20658	1356	4	-	-	SYM
inlawrev-20658	1356	5	8.1	8.1	NUM
inlawrev-20658	1356	6	-	-	PUNCT
inlawrev-20658	1356	7	7	7	NUM
inlawrev-20658	1356	8	-	-	SYM
inlawrev-20658	1356	9	1	1	NUM
inlawrev-20658	1356	10	or	or	CCONJ
inlawrev-20658	1356	11	the	the	DET
inlawrev-20658	1356	12	protections	protection	NOUN
inlawrev-20658	1356	13	from	from	ADP
inlawrev-20658	1356	14	disclosure	disclosure	NOUN
inlawrev-20658	1356	15	by	by	ADP
inlawrev-20658	1356	16	the	the	DET
inlawrev-20658	1356	17	work	work	NOUN
inlawrev-20658	1356	18	-	-	PUNCT
inlawrev-20658	1356	19	product	product	NOUN
inlawrev-20658	1356	20	,	,	PUNCT
inlawrev-20658	1356	21	attorney	attorney	NOUN
inlawrev-20658	1356	22	-	-	PUNCT
inlawrev-20658	1356	23	client	client	NOUN
inlawrev-20658	1356	24	,	,	PUNCT
inlawrev-20658	1356	25	and	and	CCONJ
inlawrev-20658	1356	26	deliberative	deliberative	ADJ
inlawrev-20658	1356	27	process	process	NOUN
inlawrev-20658	1356	28	privileges.527	privileges.527	NOUN
inlawrev-20658	1356	29	thereafter	thereafter	ADV
inlawrev-20658	1356	30	,	,	PUNCT
inlawrev-20658	1356	31	the	the	DET
inlawrev-20658	1356	32	indiana	indiana	PROPN
inlawrev-20658	1356	33	tax	tax	NOUN
inlawrev-20658	1356	34	court	court	NOUN
inlawrev-20658	1356	35	,	,	PUNCT
inlawrev-20658	1356	36	by	by	ADP
inlawrev-20658	1356	37	moving	move	VERB
inlawrev-20658	1356	38	to	to	PART
inlawrev-20658	1356	39	compel	compel	VERB
inlawrev-20658	1356	40	discovery	discovery	NOUN
inlawrev-20658	1356	41	through	through	ADP
inlawrev-20658	1356	42	indiana	indiana	PROPN
inlawrev-20658	1356	43	rules	rule	NOUN
inlawrev-20658	1356	44	of	of	ADP
inlawrev-20658	1356	45	trial	trial	NOUN
inlawrev-20658	1356	46	procedure	procedure	NOUN
inlawrev-20658	1356	47	37(a	37(a	NUM
inlawrev-20658	1356	48	)	)	PUNCT
inlawrev-20658	1356	49	,	,	PUNCT
inlawrev-20658	1356	50	determined	determine	VERB
inlawrev-20658	1356	51	that	that	SCONJ
inlawrev-20658	1356	52	the	the	DET
inlawrev-20658	1356	53	documents	document	NOUN
inlawrev-20658	1356	54	sought	seek	VERB
inlawrev-20658	1356	55	were	be	AUX
inlawrev-20658	1356	56	relevant	relevant	ADJ
inlawrev-20658	1356	57	and	and	CCONJ
inlawrev-20658	1356	58	discoverable	discoverable	ADJ
inlawrev-20658	1356	59	through	through	ADP
inlawrev-20658	1356	60	26(b)(1	26(b)(1	NUM
inlawrev-20658	1356	61	)	)	PUNCT
inlawrev-20658	1356	62	,	,	PUNCT
inlawrev-20658	1356	63	because	because	SCONJ
inlawrev-20658	1356	64	the	the	DET
inlawrev-20658	1356	65	documents	document	NOUN
inlawrev-20658	1356	66	were	be	AUX
inlawrev-20658	1356	67	related	relate	VERB
inlawrev-20658	1356	68	to	to	ADP
inlawrev-20658	1356	69	issues	issue	NOUN
inlawrev-20658	1356	70	in	in	ADP
inlawrev-20658	1356	71	the	the	DET
inlawrev-20658	1356	72	case	case	NOUN
inlawrev-20658	1356	73	and	and	CCONJ
inlawrev-20658	1356	74	because	because	SCONJ
inlawrev-20658	1356	75	the	the	DET
inlawrev-20658	1356	76	discovery	discovery	NOUN
inlawrev-20658	1356	77	requests	request	NOUN
inlawrev-20658	1356	78	did	do	AUX
inlawrev-20658	1356	79	not	not	PART
inlawrev-20658	1356	80	lack	lack	VERB
inlawrev-20658	1356	81	517	517	NUM
inlawrev-20658	1356	82	.	.	PUNCT
inlawrev-20658	1357	1	i	i	PRON
inlawrev-20658	1357	2	d.	d.	PROPN
inlawrev-20658	1357	3	at	at	ADP
inlawrev-20658	1357	4	265	265	NUM
inlawrev-20658	1357	5	-	-	SYM
inlawrev-20658	1357	6	67	67	NUM
inlawrev-20658	1357	7	.	.	PUNCT
inlawrev-20658	1357	8	518	518	NUM
inlawrev-20658	1357	9	.	.	PUNCT
inlawrev-20658	1358	1	i	i	PRON
inlawrev-20658	1358	2	d.	d.	PROPN
inlawrev-20658	1358	3	(	(	PUNCT
inlawrev-20658	1358	4	as	as	SCONJ
inlawrev-20658	1358	5	required	require	VERB
inlawrev-20658	1358	6	by	by	ADP
inlawrev-20658	1358	7	ind	ind	PROPN
inlawrev-20658	1358	8	.	.	PUNCT
inlawrev-20658	1358	9	code	code	PROPN
inlawrev-20658	1358	10	§	§	PROPN
inlawrev-20658	1358	11	6	6	NUM
inlawrev-20658	1358	12	-	-	SYM
inlawrev-20658	1358	13	8.1	8.1	NUM
inlawrev-20658	1358	14	-	-	PUNCT
inlawrev-20658	1358	15	9	9	NUM
inlawrev-20658	1358	16	-	-	SYM
inlawrev-20658	1358	17	1	1	NUM
inlawrev-20658	1358	18	(	(	PUNCT
inlawrev-20658	1358	19	2014	2014	NUM
inlawrev-20658	1358	20	)	)	PUNCT
inlawrev-20658	1358	21	)	)	PUNCT
inlawrev-20658	1358	22	.	.	PUNCT
inlawrev-20658	1359	1	519	519	NUM
inlawrev-20658	1359	2	.	.	PUNCT
inlawrev-20658	1360	1	i	i	PRON
inlawrev-20658	1360	2	d.	d.	PROPN
inlawrev-20658	1360	3	at	at	ADP
inlawrev-20658	1360	4	265	265	NUM
inlawrev-20658	1360	5	-	-	SYM
inlawrev-20658	1360	6	67	67	NUM
inlawrev-20658	1360	7	.	.	PUNCT
inlawrev-20658	1361	1	520	520	NUM
inlawrev-20658	1361	2	.	.	NOUN
inlawrev-20658	1361	3	7	7	NUM
inlawrev-20658	1361	4	n.e.3d	n.e.3d	NUM
inlawrev-20658	1361	5	406	406	NUM
inlawrev-20658	1361	6	(	(	PUNCT
inlawrev-20658	1361	7	ind	ind	NOUN
inlawrev-20658	1361	8	.	.	PUNCT
inlawrev-20658	1362	1	tax	tax	PROPN
inlawrev-20658	1362	2	ct	ct	PROPN
inlawrev-20658	1362	3	.	.	PROPN
inlawrev-20658	1362	4	2014	2014	NUM
inlawrev-20658	1362	5	)	)	PUNCT
inlawrev-20658	1362	6	.	.	PUNCT
inlawrev-20658	1363	1	521	521	NUM
inlawrev-20658	1363	2	.	.	PUNCT
inlawrev-20658	1364	1	i	i	PRON
inlawrev-20658	1364	2	d.	d.	PROPN
inlawrev-20658	1364	3	at	at	ADP
inlawrev-20658	1364	4	409	409	NUM
inlawrev-20658	1364	5	-	-	SYM
inlawrev-20658	1364	6	12	12	NUM
inlawrev-20658	1364	7	.	.	PUNCT
inlawrev-20658	1365	1	522	522	NUM
inlawrev-20658	1365	2	.	.	PUNCT
inlawrev-20658	1366	1	i	i	PRON
inlawrev-20658	1366	2	d.	d.	PROPN
inlawrev-20658	1366	3	523	523	NUM
inlawrev-20658	1366	4	.	.	PUNCT
inlawrev-20658	1367	1	i	i	PRON
inlawrev-20658	1367	2	d.	d.	PROPN
inlawrev-20658	1367	3	524	524	NUM
inlawrev-20658	1367	4	.	.	PUNCT
inlawrev-20658	1368	1	i	i	PRON
inlawrev-20658	1368	2	d.	d.	PROPN
inlawrev-20658	1368	3	525	525	NUM
inlawrev-20658	1368	4	.	.	PUNCT
inlawrev-20658	1369	1	i	i	PRON
inlawrev-20658	1369	2	d.	d.	PROPN
inlawrev-20658	1369	3	526	526	NUM
inlawrev-20658	1369	4	.	.	PUNCT
inlawrev-20658	1370	1	i	i	PRON
inlawrev-20658	1370	2	d.	d.	PROPN
inlawrev-20658	1370	3	527	527	NUM
inlawrev-20658	1370	4	.	.	PUNCT
inlawrev-20658	1371	1	i	i	PRON
inlawrev-20658	1371	2	d.	d.	PROPN
inlawrev-20658	1371	3	2015	2015	NUM
inlawrev-20658	1371	4	]	]	PUNCT
inlawrev-20658	1371	5	taxation	taxation	NOUN
inlawrev-20658	1371	6	1501	1501	NUM
inlawrev-20658	1371	7	relevance.528	relevance.528	NOUN
inlawrev-20658	1371	8	moreover	moreover	ADV
inlawrev-20658	1371	9	,	,	PUNCT
inlawrev-20658	1371	10	the	the	DET
inlawrev-20658	1371	11	indiana	indiana	PROPN
inlawrev-20658	1371	12	tax	tax	PROPN
inlawrev-20658	1371	13	court	court	NOUN
inlawrev-20658	1371	14	determined	determine	VERB
inlawrev-20658	1371	15	that	that	SCONJ
inlawrev-20658	1371	16	indiana	indiana	PROPN
inlawrev-20658	1371	17	’s	’s	PART
inlawrev-20658	1371	18	case	case	NOUN
inlawrev-20658	1371	19	law	law	NOUN
inlawrev-20658	1371	20	did	do	AUX
inlawrev-20658	1371	21	not	not	PART
inlawrev-20658	1371	22	recognize	recognize	VERB
inlawrev-20658	1371	23	a	a	DET
inlawrev-20658	1371	24	deliberative	deliberative	ADJ
inlawrev-20658	1371	25	process	process	NOUN
inlawrev-20658	1371	26	privilege	privilege	NOUN
inlawrev-20658	1371	27	for	for	ADP
inlawrev-20658	1371	28	purposes	purpose	NOUN
inlawrev-20658	1371	29	of	of	ADP
inlawrev-20658	1371	30	discovery	discovery	NOUN
inlawrev-20658	1371	31	and	and	CCONJ
inlawrev-20658	1371	32	that	that	DET
inlawrev-20658	1371	33	ind	ind	PROPN
inlawrev-20658	1371	34	.	.	PUNCT
inlawrev-20658	1372	1	code	code	NOUN
inlawrev-20658	1372	2	section	section	NOUN
inlawrev-20658	1372	3	5	5	NUM
inlawrev-20658	1372	4	-	-	SYM
inlawrev-20658	1372	5	14	14	NUM
inlawrev-20658	1372	6	-	-	PUNCT
inlawrev-20658	1372	7	3	3	NUM
inlawrev-20658	1372	8	-	-	SYM
inlawrev-20658	1372	9	4(b)(6	4(b)(6	NUM
inlawrev-20658	1372	10	)	)	PUNCT
inlawrev-20658	1372	11	was	be	AUX
inlawrev-20658	1372	12	inapplicable	inapplicable	ADJ
inlawrev-20658	1372	13	because	because	SCONJ
inlawrev-20658	1372	14	no	no	DET
inlawrev-20658	1372	15	public	public	ADJ
inlawrev-20658	1372	16	records	record	NOUN
inlawrev-20658	1372	17	request	request	NOUN
inlawrev-20658	1372	18	was	be	AUX
inlawrev-20658	1372	19	involved.529	involved.529	ADV
inlawrev-20658	1372	20	therefore	therefore	ADV
inlawrev-20658	1372	21	,	,	PUNCT
inlawrev-20658	1372	22	the	the	DET
inlawrev-20658	1372	23	indiana	indiana	PROPN
inlawrev-20658	1372	24	tax	tax	NOUN
inlawrev-20658	1372	25	court	court	NOUN
inlawrev-20658	1372	26	granted	grant	VERB
inlawrev-20658	1372	27	popovich	popovich	PROPN
inlawrev-20658	1372	28	’s	’s	PART
inlawrev-20658	1372	29	motion	motion	NOUN
inlawrev-20658	1372	30	to	to	PART
inlawrev-20658	1372	31	compel	compel	VERB
inlawrev-20658	1372	32	,	,	PUNCT
inlawrev-20658	1372	33	with	with	ADP
inlawrev-20658	1372	34	the	the	DET
inlawrev-20658	1372	35	exception	exception	NOUN
inlawrev-20658	1372	36	,	,	PUNCT
inlawrev-20658	1372	37	and	and	CCONJ
inlawrev-20658	1372	38	because	because	SCONJ
inlawrev-20658	1372	39	of	of	ADP
inlawrev-20658	1372	40	the	the	DET
inlawrev-20658	1372	41	general	general	ADJ
inlawrev-20658	1372	42	bar	bar	NOUN
inlawrev-20658	1372	43	against	against	ADP
inlawrev-20658	1372	44	probing	probe	VERB
inlawrev-20658	1372	45	the	the	DET
inlawrev-20658	1372	46	mental	mental	ADJ
inlawrev-20658	1372	47	processes	process	NOUN
inlawrev-20658	1372	48	and	and	CCONJ
inlawrev-20658	1372	49	deliberations	deliberation	NOUN
inlawrev-20658	1372	50	of	of	ADP
inlawrev-20658	1372	51	interrogatory	interrogatory	ADJ
inlawrev-20658	1372	52	number	number	NOUN
inlawrev-20658	1372	53	4	4	NUM
inlawrev-20658	1372	54	,	,	PUNCT
inlawrev-20658	1372	55	the	the	DET
inlawrev-20658	1372	56	indiana	indiana	PROPN
inlawrev-20658	1372	57	tax	tax	PROPN
inlawrev-20658	1372	58	court	court	NOUN
inlawrev-20658	1372	59	denied	deny	VERB
inlawrev-20658	1372	60	the	the	DET
inlawrev-20658	1372	61	department	department	NOUN
inlawrev-20658	1372	62	’s	’s	PART
inlawrev-20658	1372	63	motion	motion	NOUN
inlawrev-20658	1372	64	for	for	ADP
inlawrev-20658	1372	65	protective	protective	ADJ
inlawrev-20658	1372	66	order	order	NOUN
inlawrev-20658	1372	67	,	,	PUNCT
inlawrev-20658	1372	68	with	with	ADP
inlawrev-20658	1372	69	the	the	DET
inlawrev-20658	1372	70	exception	exception	NOUN
inlawrev-20658	1372	71	of	of	ADP
inlawrev-20658	1372	72	interrogatory	interrogatory	ADJ
inlawrev-20658	1372	73	number	number	NOUN
inlawrev-20658	1372	74	4.530	4.530	NUM
inlawrev-20658	1372	75	in	in	ADP
inlawrev-20658	1372	76	addition	addition	NOUN
inlawrev-20658	1372	77	,	,	PUNCT
inlawrev-20658	1372	78	the	the	DET
inlawrev-20658	1372	79	department	department	NOUN
inlawrev-20658	1372	80	was	be	AUX
inlawrev-20658	1372	81	required	require	VERB
inlawrev-20658	1372	82	to	to	PART
inlawrev-20658	1372	83	fully	fully	ADV
inlawrev-20658	1372	84	respond	respond	VERB
inlawrev-20658	1372	85	to	to	ADP
inlawrev-20658	1372	86	popovich	popovich	PROPN
inlawrev-20658	1372	87	’s	’s	PART
inlawrev-20658	1372	88	discovery	discovery	NOUN
inlawrev-20658	1372	89	requests	request	NOUN
inlawrev-20658	1372	90	and	and	CCONJ
inlawrev-20658	1372	91	identify	identify	VERB
inlawrev-20658	1372	92	the	the	DET
inlawrev-20658	1372	93	work	work	NOUN
inlawrev-20658	1372	94	-	-	PUNCT
inlawrev-20658	1372	95	product	product	NOUN
inlawrev-20658	1372	96	and	and	CCONJ
inlawrev-20658	1372	97	attorney	attorney	NOUN
inlawrev-20658	1372	98	-	-	PUNCT
inlawrev-20658	1372	99	client	client	NOUN
inlawrev-20658	1372	100	privilege	privilege	NOUN
inlawrev-20658	1372	101	objections	objection	NOUN
inlawrev-20658	1372	102	with	with	ADP
inlawrev-20658	1372	103	respect	respect	NOUN
inlawrev-20658	1372	104	to	to	ADP
inlawrev-20658	1372	105	interrogatory	interrogatory	ADJ
inlawrev-20658	1372	106	number	number	NOUN
inlawrev-20658	1372	107	4	4	NUM
inlawrev-20658	1372	108	with	with	ADP
inlawrev-20658	1372	109	the	the	DET
inlawrev-20658	1372	110	particularity	particularity	NOUN
inlawrev-20658	1372	111	contemplated	contemplate	VERB
inlawrev-20658	1372	112	by	by	ADP
inlawrev-20658	1372	113	trial	trial	NOUN
inlawrev-20658	1372	114	rule	rule	NOUN
inlawrev-20658	1372	115	26(b)(5	26(b)(5	NUM
inlawrev-20658	1372	116	)	)	PUNCT
inlawrev-20658	1372	117	within	within	ADP
inlawrev-20658	1372	118	forty	forty	NUM
inlawrev-20658	1372	119	-	-	PUNCT
inlawrev-20658	1372	120	five	five	NUM
inlawrev-20658	1372	121	days.531	days.531	NOUN
inlawrev-20658	1372	122	2	2	NUM
inlawrev-20658	1372	123	.	.	PUNCT
inlawrev-20658	1373	1	popovich	popovich	PROPN
inlawrev-20658	1373	2	v.	v.	PROPN
inlawrev-20658	1373	3	indiana	indiana	PROPN
inlawrev-20658	1373	4	department	department	PROPN
inlawrev-20658	1373	5	of	of	ADP
inlawrev-20658	1373	6	state	state	PROPN
inlawrev-20658	1373	7	revenue.532	revenue.532	NOUN
inlawrev-20658	1373	8	—	—	PUNCT
inlawrev-20658	1373	9	the	the	DET
inlawrev-20658	1373	10	department	department	NOUN
inlawrev-20658	1373	11	advised	advise	VERB
inlawrev-20658	1373	12	popovich	popovich	NOUN
inlawrev-20658	1373	13	in	in	ADP
inlawrev-20658	1373	14	an	an	DET
inlawrev-20658	1373	15	email	email	NOUN
inlawrev-20658	1373	16	that	that	SCONJ
inlawrev-20658	1373	17	the	the	DET
inlawrev-20658	1373	18	department	department	NOUN
inlawrev-20658	1373	19	would	would	AUX
inlawrev-20658	1373	20	not	not	PART
inlawrev-20658	1373	21	permit	permit	VERB
inlawrev-20658	1373	22	the	the	DET
inlawrev-20658	1373	23	removal	removal	NOUN
inlawrev-20658	1373	24	of	of	ADP
inlawrev-20658	1373	25	the	the	DET
inlawrev-20658	1373	26	original	original	ADJ
inlawrev-20658	1373	27	documents	document	NOUN
inlawrev-20658	1373	28	from	from	ADP
inlawrev-20658	1373	29	its	its	PRON
inlawrev-20658	1373	30	offices	office	NOUN
inlawrev-20658	1373	31	because	because	SCONJ
inlawrev-20658	1373	32	that	that	DET
inlawrev-20658	1373	33	request	request	NOUN
inlawrev-20658	1373	34	exceeded	exceed	VERB
inlawrev-20658	1373	35	the	the	DET
inlawrev-20658	1373	36	requirements	requirement	NOUN
inlawrev-20658	1373	37	of	of	ADP
inlawrev-20658	1373	38	trial	trial	NOUN
inlawrev-20658	1373	39	rule	rule	NOUN
inlawrev-20658	1373	40	34.533	34.533	NUM
inlawrev-20658	1373	41	furthermore	furthermore	ADV
inlawrev-20658	1373	42	,	,	PUNCT
inlawrev-20658	1373	43	the	the	DET
inlawrev-20658	1373	44	department	department	NOUN
inlawrev-20658	1373	45	stated	state	VERB
inlawrev-20658	1373	46	popovich	popovich	PROPN
inlawrev-20658	1373	47	could	could	AUX
inlawrev-20658	1373	48	inspect	inspect	VERB
inlawrev-20658	1373	49	the	the	DET
inlawrev-20658	1373	50	original	original	ADJ
inlawrev-20658	1373	51	documents	document	NOUN
inlawrev-20658	1373	52	at	at	ADP
inlawrev-20658	1373	53	its	its	PRON
inlawrev-20658	1373	54	offices	office	NOUN
inlawrev-20658	1373	55	and	and	CCONJ
inlawrev-20658	1373	56	that	that	SCONJ
inlawrev-20658	1373	57	its	its	PRON
inlawrev-20658	1373	58	witness	witness	NOUN
inlawrev-20658	1373	59	would	would	AUX
inlawrev-20658	1373	60	bring	bring	VERB
inlawrev-20658	1373	61	true	true	ADJ
inlawrev-20658	1373	62	and	and	CCONJ
inlawrev-20658	1373	63	accurate	accurate	ADJ
inlawrev-20658	1373	64	copies	copy	NOUN
inlawrev-20658	1373	65	of	of	ADP
inlawrev-20658	1373	66	the	the	DET
inlawrev-20658	1373	67	documents	document	NOUN
inlawrev-20658	1373	68	for	for	ADP
inlawrev-20658	1373	69	use	use	NOUN
inlawrev-20658	1373	70	at	at	ADP
inlawrev-20658	1373	71	the	the	DET
inlawrev-20658	1373	72	deposition.534	deposition.534	PROPN
inlawrev-20658	1373	73	that	that	DET
inlawrev-20658	1373	74	same	same	ADJ
inlawrev-20658	1373	75	afternoon	afternoon	NOUN
inlawrev-20658	1373	76	,	,	PUNCT
inlawrev-20658	1373	77	popovich	popovich	PROPN
inlawrev-20658	1373	78	replied	reply	VERB
inlawrev-20658	1373	79	to	to	ADP
inlawrev-20658	1373	80	the	the	DET
inlawrev-20658	1373	81	department	department	NOUN
inlawrev-20658	1373	82	arguing	argue	VERB
inlawrev-20658	1373	83	that	that	SCONJ
inlawrev-20658	1373	84	he	he	PRON
inlawrev-20658	1373	85	believed	believe	VERB
inlawrev-20658	1373	86	the	the	DET
inlawrev-20658	1373	87	request	request	NOUN
inlawrev-20658	1373	88	was	be	AUX
inlawrev-20658	1373	89	consistent	consistent	ADJ
inlawrev-20658	1373	90	with	with	ADP
inlawrev-20658	1373	91	indiana	indiana	PROPN
inlawrev-20658	1373	92	’s	’s	PART
inlawrev-20658	1373	93	trial	trial	NOUN
inlawrev-20658	1373	94	rules	rule	NOUN
inlawrev-20658	1373	95	,	,	PUNCT
inlawrev-20658	1373	96	but	but	CCONJ
inlawrev-20658	1373	97	as	as	ADP
inlawrev-20658	1373	98	an	an	DET
inlawrev-20658	1373	99	accommodation	accommodation	NOUN
inlawrev-20658	1373	100	,	,	PUNCT
inlawrev-20658	1373	101	he	he	PRON
inlawrev-20658	1373	102	would	would	AUX
inlawrev-20658	1373	103	limit	limit	VERB
inlawrev-20658	1373	104	his	his	PRON
inlawrev-20658	1373	105	request	request	NOUN
inlawrev-20658	1373	106	to	to	ADP
inlawrev-20658	1373	107	twenty	twenty	NUM
inlawrev-20658	1373	108	-	-	PUNCT
inlawrev-20658	1373	109	seven	seven	NUM
inlawrev-20658	1373	110	pages	page	NOUN
inlawrev-20658	1373	111	of	of	ADP
inlawrev-20658	1373	112	original	original	ADJ
inlawrev-20658	1373	113	documentation	documentation	NOUN
inlawrev-20658	1373	114	and	and	CCONJ
inlawrev-20658	1373	115	accept	accept	VERB
inlawrev-20658	1373	116	copies	copy	NOUN
inlawrev-20658	1373	117	of	of	ADP
inlawrev-20658	1373	118	the	the	DET
inlawrev-20658	1373	119	other	other	ADJ
inlawrev-20658	1373	120	requested	request	VERB
inlawrev-20658	1373	121	documents.535	documents.535	PROPN
inlawrev-20658	1373	122	popovich	popovich	PROPN
inlawrev-20658	1373	123	also	also	ADV
inlawrev-20658	1373	124	stated	state	VERB
inlawrev-20658	1373	125	that	that	SCONJ
inlawrev-20658	1373	126	if	if	SCONJ
inlawrev-20658	1373	127	the	the	DET
inlawrev-20658	1373	128	department	department	NOUN
inlawrev-20658	1373	129	did	do	AUX
inlawrev-20658	1373	130	not	not	PART
inlawrev-20658	1373	131	produce	produce	VERB
inlawrev-20658	1373	132	the	the	DET
inlawrev-20658	1373	133	original	original	ADJ
inlawrev-20658	1373	134	documents	document	NOUN
inlawrev-20658	1373	135	as	as	SCONJ
inlawrev-20658	1373	136	requested	request	VERB
inlawrev-20658	1373	137	,	,	PUNCT
inlawrev-20658	1373	138	he	he	PRON
inlawrev-20658	1373	139	would	would	AUX
inlawrev-20658	1373	140	file	file	VERB
inlawrev-20658	1373	141	a	a	DET
inlawrev-20658	1373	142	motion	motion	NOUN
inlawrev-20658	1373	143	to	to	PART
inlawrev-20658	1373	144	compel.536	compel.536	VERB
inlawrev-20658	1373	145	ultimately	ultimately	ADV
inlawrev-20658	1373	146	,	,	PUNCT
inlawrev-20658	1373	147	the	the	DET
inlawrev-20658	1373	148	indiana	indiana	PROPN
inlawrev-20658	1373	149	tax	tax	PROPN
inlawrev-20658	1373	150	court	court	NOUN
inlawrev-20658	1373	151	denied	deny	VERB
inlawrev-20658	1373	152	popovich	popovich	PROPN
inlawrev-20658	1373	153	’s	’s	PART
inlawrev-20658	1373	154	second	second	ADJ
inlawrev-20658	1373	155	motion	motion	NOUN
inlawrev-20658	1373	156	to	to	PART
inlawrev-20658	1373	157	compel	compel	VERB
inlawrev-20658	1373	158	because	because	SCONJ
inlawrev-20658	1373	159	the	the	DET
inlawrev-20658	1373	160	expectation	expectation	NOUN
inlawrev-20658	1373	161	that	that	SCONJ
inlawrev-20658	1373	162	the	the	DET
inlawrev-20658	1373	163	movant	movant	NOUN
inlawrev-20658	1373	164	will	will	AUX
inlawrev-20658	1373	165	make	make	VERB
inlawrev-20658	1373	166	a	a	DET
inlawrev-20658	1373	167	reasonable	reasonable	ADJ
inlawrev-20658	1373	168	effort	effort	NOUN
inlawrev-20658	1373	169	to	to	PART
inlawrev-20658	1373	170	resolve	resolve	VERB
inlawrev-20658	1373	171	discovery	discovery	NOUN
inlawrev-20658	1373	172	disputes	dispute	NOUN
inlawrev-20658	1373	173	with	with	ADP
inlawrev-20658	1373	174	the	the	DET
inlawrev-20658	1373	175	opposing	oppose	VERB
inlawrev-20658	1373	176	party	party	NOUN
inlawrev-20658	1373	177	before	before	ADP
inlawrev-20658	1373	178	moving	move	VERB
inlawrev-20658	1373	179	to	to	PART
inlawrev-20658	1373	180	enforce	enforce	VERB
inlawrev-20658	1373	181	,	,	PUNCT
inlawrev-20658	1373	182	modify	modify	VERB
inlawrev-20658	1373	183	,	,	PUNCT
inlawrev-20658	1373	184	or	or	CCONJ
inlawrev-20658	1373	185	limit	limit	VERB
inlawrev-20658	1373	186	discovery	discovery	NOUN
inlawrev-20658	1373	187	holds	hold	VERB
inlawrev-20658	1373	188	true.537	true.537	NOUN
inlawrev-20658	1373	189	therefore	therefore	ADV
inlawrev-20658	1373	190	,	,	PUNCT
inlawrev-20658	1373	191	the	the	DET
inlawrev-20658	1373	192	indiana	indiana	PROPN
inlawrev-20658	1373	193	tax	tax	PROPN
inlawrev-20658	1373	194	court	court	NOUN
inlawrev-20658	1373	195	held	hold	VERB
inlawrev-20658	1373	196	that	that	DET
inlawrev-20658	1373	197	motion	motion	NOUN
inlawrev-20658	1373	198	to	to	PART
inlawrev-20658	1373	199	compel	compel	VERB
inlawrev-20658	1373	200	discovery	discovery	NOUN
inlawrev-20658	1373	201	of	of	ADP
inlawrev-20658	1373	202	documents	document	NOUN
inlawrev-20658	1373	203	for	for	ADP
inlawrev-20658	1373	204	use	use	NOUN
inlawrev-20658	1373	205	at	at	ADP
inlawrev-20658	1373	206	a	a	DET
inlawrev-20658	1373	207	deposition	deposition	NOUN
inlawrev-20658	1373	208	pursuant	pursuant	NOUN
inlawrev-20658	1373	209	to	to	ADP
inlawrev-20658	1373	210	indiana	indiana	PROPN
inlawrev-20658	1373	211	rules	rule	NOUN
inlawrev-20658	1373	212	of	of	ADP
inlawrev-20658	1373	213	trial	trial	NOUN
inlawrev-20658	1373	214	procedure	procedure	NOUN
inlawrev-20658	1373	215	37(a	37(a	NUM
inlawrev-20658	1373	216	)	)	PUNCT
inlawrev-20658	1373	217	failed	fail	VERB
inlawrev-20658	1373	218	to	to	PART
inlawrev-20658	1373	219	comply	comply	VERB
inlawrev-20658	1373	220	with	with	ADP
inlawrev-20658	1373	221	the	the	DET
inlawrev-20658	1373	222	requirements	requirement	NOUN
inlawrev-20658	1373	223	because	because	SCONJ
inlawrev-20658	1373	224	the	the	DET
inlawrev-20658	1373	225	motion	motion	NOUN
inlawrev-20658	1373	226	did	do	AUX
inlawrev-20658	1373	227	not	not	PART
inlawrev-20658	1373	228	document	document	VERB
inlawrev-20658	1373	229	informal	informal	ADJ
inlawrev-20658	1373	230	attempts	attempt	NOUN
inlawrev-20658	1373	231	to	to	PART
inlawrev-20658	1373	232	resolve	resolve	VERB
inlawrev-20658	1373	233	the	the	DET
inlawrev-20658	1373	234	discovery	discovery	NOUN
inlawrev-20658	1373	235	dispute.538	dispute.538	NOUN
inlawrev-20658	1373	236	additionally	additionally	ADV
inlawrev-20658	1373	237	,	,	PUNCT
inlawrev-20658	1373	238	the	the	DET
inlawrev-20658	1373	239	indiana	indiana	PROPN
inlawrev-20658	1373	240	tax	tax	PROPN
inlawrev-20658	1373	241	court	court	NOUN
inlawrev-20658	1373	242	determined	determine	VERB
inlawrev-20658	1373	243	that	that	SCONJ
inlawrev-20658	1373	244	although	although	SCONJ
inlawrev-20658	1373	245	the	the	DET
inlawrev-20658	1373	246	motion	motion	NOUN
inlawrev-20658	1373	247	described	describe	VERB
inlawrev-20658	1373	248	sending	send	VERB
inlawrev-20658	1373	249	an	an	DET
inlawrev-20658	1373	250	email	email	NOUN
inlawrev-20658	1373	251	that	that	PRON
inlawrev-20658	1373	252	modified	modify	VERB
inlawrev-20658	1373	253	the	the	DET
inlawrev-20658	1373	254	number	number	NOUN
inlawrev-20658	1373	255	of	of	ADP
inlawrev-20658	1373	256	original	original	ADJ
inlawrev-20658	1373	257	documents	document	NOUN
inlawrev-20658	1373	258	528	528	NUM
inlawrev-20658	1373	259	.	.	PUNCT
inlawrev-20658	1374	1	i	i	PRON
inlawrev-20658	1374	2	d.	d.	PROPN
inlawrev-20658	1374	3	at	at	ADP
inlawrev-20658	1374	4	412	412	NUM
inlawrev-20658	1374	5	-	-	SYM
inlawrev-20658	1374	6	19	19	NUM
inlawrev-20658	1374	7	.	.	PUNCT
inlawrev-20658	1375	1	529	529	NUM
inlawrev-20658	1375	2	.	.	PUNCT
inlawrev-20658	1376	1	i	i	PRON
inlawrev-20658	1376	2	d.	d.	PROPN
inlawrev-20658	1376	3	530	530	NUM
inlawrev-20658	1376	4	.	.	PUNCT
inlawrev-20658	1377	1	i	i	PRON
inlawrev-20658	1377	2	d.	d.	PROPN
inlawrev-20658	1377	3	531	531	NUM
inlawrev-20658	1377	4	.	.	PUNCT
inlawrev-20658	1378	1	i	i	PRON
inlawrev-20658	1378	2	d.	d.	PROPN
inlawrev-20658	1378	3	532	532	NUM
inlawrev-20658	1378	4	.	.	PROPN
inlawrev-20658	1378	5	7	7	NUM
inlawrev-20658	1378	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1378	7	419	419	NUM
inlawrev-20658	1378	8	(	(	PUNCT
inlawrev-20658	1378	9	ind	ind	NOUN
inlawrev-20658	1378	10	.	.	PUNCT
inlawrev-20658	1379	1	tax	tax	PROPN
inlawrev-20658	1379	2	ct	ct	PROPN
inlawrev-20658	1379	3	.	.	PROPN
inlawrev-20658	1379	4	2014	2014	NUM
inlawrev-20658	1379	5	)	)	PUNCT
inlawrev-20658	1379	6	.	.	PUNCT
inlawrev-20658	1380	1	533	533	X
inlawrev-20658	1380	2	.	.	PUNCT
inlawrev-20658	1381	1	i	i	PRON
inlawrev-20658	1381	2	d.	d.	PROPN
inlawrev-20658	1381	3	at	at	ADP
inlawrev-20658	1381	4	420	420	NUM
inlawrev-20658	1381	5	-	-	SYM
inlawrev-20658	1381	6	21	21	NUM
inlawrev-20658	1381	7	.	.	PUNCT
inlawrev-20658	1382	1	534	534	NUM
inlawrev-20658	1382	2	.	.	PUNCT
inlawrev-20658	1383	1	i	i	PRON
inlawrev-20658	1383	2	d.	d.	PROPN
inlawrev-20658	1383	3	535	535	NUM
inlawrev-20658	1383	4	.	.	PUNCT
inlawrev-20658	1384	1	i	i	PRON
inlawrev-20658	1384	2	d.	d.	PROPN
inlawrev-20658	1384	3	536	536	NUM
inlawrev-20658	1384	4	.	.	PUNCT
inlawrev-20658	1385	1	i	i	PRON
inlawrev-20658	1385	2	d.	d.	PROPN
inlawrev-20658	1385	3	537	537	NUM
inlawrev-20658	1385	4	.	.	PUNCT
inlawrev-20658	1386	1	i	i	PRON
inlawrev-20658	1386	2	d.	d.	PROPN
inlawrev-20658	1386	3	at	at	ADP
inlawrev-20658	1386	4	422	422	NUM
inlawrev-20658	1386	5	-	-	SYM
inlawrev-20658	1386	6	23	23	NUM
inlawrev-20658	1386	7	.	.	PUNCT
inlawrev-20658	1387	1	538	538	NUM
inlawrev-20658	1387	2	.	.	PUNCT
inlawrev-20658	1388	1	i	i	PRON
inlawrev-20658	1388	2	d.	d.	PROPN
inlawrev-20658	1388	3	1502	1502	NUM
inlawrev-20658	1389	1	indiana	indiana	PROPN
inlawrev-20658	1389	2	law	law	PROPN
inlawrev-20658	1389	3	review	review	NOUN
inlawrev-20658	1390	1	[	[	X
inlawrev-20658	1390	2	vol	vol	NOUN
inlawrev-20658	1390	3	.	.	PUNCT
inlawrev-20658	1391	1	48:1455	48:1455	NUM
inlawrev-20658	1391	2	requested	request	VERB
inlawrev-20658	1391	3	,	,	PUNCT
inlawrev-20658	1391	4	this	this	PRON
inlawrev-20658	1391	5	was	be	AUX
inlawrev-20658	1391	6	insufficient	insufficient	ADJ
inlawrev-20658	1391	7	to	to	PART
inlawrev-20658	1391	8	qualify	qualify	VERB
inlawrev-20658	1391	9	as	as	ADP
inlawrev-20658	1391	10	an	an	DET
inlawrev-20658	1391	11	attempt	attempt	NOUN
inlawrev-20658	1391	12	to	to	PART
inlawrev-20658	1391	13	resolve	resolve	VERB
inlawrev-20658	1391	14	the	the	DET
inlawrev-20658	1391	15	dispute	dispute	NOUN
inlawrev-20658	1391	16	because	because	SCONJ
inlawrev-20658	1391	17	there	there	PRON
inlawrev-20658	1391	18	was	be	VERB
inlawrev-20658	1391	19	no	no	DET
inlawrev-20658	1391	20	indication	indication	NOUN
inlawrev-20658	1391	21	that	that	SCONJ
inlawrev-20658	1391	22	a	a	DET
inlawrev-20658	1391	23	back	back	NOUN
inlawrev-20658	1391	24	and	and	CCONJ
inlawrev-20658	1391	25	forth	forth	ADV
inlawrev-20658	1391	26	exchange	exchange	NOUN
inlawrev-20658	1391	27	had	have	AUX
inlawrev-20658	1391	28	occurred	occur	VERB
inlawrev-20658	1391	29	or	or	CCONJ
inlawrev-20658	1391	30	that	that	SCONJ
inlawrev-20658	1391	31	the	the	DET
inlawrev-20658	1391	32	parties	party	NOUN
inlawrev-20658	1391	33	had	have	AUX
inlawrev-20658	1391	34	engaged	engage	VERB
inlawrev-20658	1391	35	in	in	ADP
inlawrev-20658	1391	36	any	any	DET
inlawrev-20658	1391	37	discussion	discussion	NOUN
inlawrev-20658	1391	38	to	to	PART
inlawrev-20658	1391	39	resolve	resolve	VERB
inlawrev-20658	1391	40	the	the	DET
inlawrev-20658	1391	41	impasse	impasse	NOUN
inlawrev-20658	1391	42	after	after	SCONJ
inlawrev-20658	1391	43	the	the	DET
inlawrev-20658	1391	44	deposition	deposition	NOUN
inlawrev-20658	1391	45	adjourned	adjourn	VERB
inlawrev-20658	1391	46	,	,	PUNCT
inlawrev-20658	1391	47	even	even	ADV
inlawrev-20658	1391	48	though	though	SCONJ
inlawrev-20658	1391	49	an	an	DET
inlawrev-20658	1391	50	original	original	ADJ
inlawrev-20658	1391	51	document	document	NOUN
inlawrev-20658	1391	52	that	that	PRON
inlawrev-20658	1391	53	was	be	AUX
inlawrev-20658	1391	54	material	material	ADJ
inlawrev-20658	1391	55	to	to	ADP
inlawrev-20658	1391	56	one	one	NUM
inlawrev-20658	1391	57	of	of	ADP
inlawrev-20658	1391	58	the	the	DET
inlawrev-20658	1391	59	claims	claim	NOUN
inlawrev-20658	1391	60	had	have	AUX
inlawrev-20658	1391	61	been	be	AUX
inlawrev-20658	1391	62	produced	produce	VERB
inlawrev-20658	1391	63	immediately	immediately	ADV
inlawrev-20658	1391	64	thereafter.539	thereafter.539	NOUN
inlawrev-20658	1391	65	3	3	NUM
inlawrev-20658	1391	66	.	.	PUNCT
inlawrev-20658	1392	1	popovich	popovich	PROPN
inlawrev-20658	1392	2	v.	v.	PROPN
inlawrev-20658	1392	3	indiana	indiana	PROPN
inlawrev-20658	1392	4	department	department	PROPN
inlawrev-20658	1392	5	of	of	ADP
inlawrev-20658	1392	6	state	state	PROPN
inlawrev-20658	1392	7	revenue.540	revenue.540	PROPN
inlawrev-20658	1392	8	—	—	PUNCT
inlawrev-20658	1392	9	the	the	DET
inlawrev-20658	1392	10	indiana	indiana	PROPN
inlawrev-20658	1392	11	tax	tax	PROPN
inlawrev-20658	1392	12	court	court	NOUN
inlawrev-20658	1392	13	held	hold	VERB
inlawrev-20658	1392	14	that	that	SCONJ
inlawrev-20658	1392	15	the	the	DET
inlawrev-20658	1392	16	indiana	indiana	PROPN
inlawrev-20658	1392	17	tax	tax	PROPN
inlawrev-20658	1392	18	court	court	NOUN
inlawrev-20658	1392	19	did	do	AUX
inlawrev-20658	1392	20	not	not	PART
inlawrev-20658	1392	21	err	err	VERB
inlawrev-20658	1392	22	in	in	ADP
inlawrev-20658	1392	23	the	the	DET
inlawrev-20658	1392	24	previous	previous	ADJ
inlawrev-20658	1392	25	finding	finding	NOUN
inlawrev-20658	1392	26	that	that	SCONJ
inlawrev-20658	1392	27	popovich	popovich	PROPN
inlawrev-20658	1392	28	was	be	AUX
inlawrev-20658	1392	29	required	require	VERB
inlawrev-20658	1392	30	to	to	PART
inlawrev-20658	1392	31	comply	comply	VERB
inlawrev-20658	1392	32	with	with	ADP
inlawrev-20658	1392	33	indiana	indiana	PROPN
inlawrev-20658	1392	34	rules	rule	NOUN
inlawrev-20658	1392	35	of	of	ADP
inlawrev-20658	1392	36	trial	trial	NOUN
inlawrev-20658	1392	37	procedure	procedure	NOUN
inlawrev-20658	1392	38	26(f	26(f	NUM
inlawrev-20658	1392	39	)	)	PUNCT
inlawrev-20658	1392	40	(	(	PUNCT
inlawrev-20658	1392	41	“	"	PUNCT
inlawrev-20658	1392	42	rule	rule	VERB
inlawrev-20658	1392	43	26(f	26(f	NUM
inlawrev-20658	1392	44	)	)	PUNCT
inlawrev-20658	1392	45	”	"	PUNCT
inlawrev-20658	1392	46	)	)	PUNCT
inlawrev-20658	1392	47	,	,	PUNCT
inlawrev-20658	1392	48	because	because	SCONJ
inlawrev-20658	1392	49	popovich	popovich	PROPN
inlawrev-20658	1392	50	’s	’s	PART
inlawrev-20658	1392	51	statements	statement	NOUN
inlawrev-20658	1392	52	in	in	ADP
inlawrev-20658	1392	53	his	his	PRON
inlawrev-20658	1392	54	motion	motion	NOUN
inlawrev-20658	1392	55	brought	bring	VERB
inlawrev-20658	1392	56	him	he	PRON
inlawrev-20658	1392	57	within	within	ADP
inlawrev-20658	1392	58	the	the	DET
inlawrev-20658	1392	59	ambit	ambit	NOUN
inlawrev-20658	1392	60	of	of	ADP
inlawrev-20658	1392	61	indiana	indiana	PROPN
inlawrev-20658	1392	62	rules	rule	NOUN
inlawrev-20658	1392	63	of	of	ADP
inlawrev-20658	1392	64	trial	trial	NOUN
inlawrev-20658	1392	65	procedure	procedure	NOUN
inlawrev-20658	1392	66	37	37	NUM
inlawrev-20658	1392	67	,	,	PUNCT
inlawrev-20658	1392	68	and	and	CCONJ
inlawrev-20658	1392	69	therefore	therefore	ADV
inlawrev-20658	1392	70	,	,	PUNCT
inlawrev-20658	1392	71	required	require	VERB
inlawrev-20658	1392	72	compliance	compliance	NOUN
inlawrev-20658	1392	73	with	with	ADP
inlawrev-20658	1392	74	rule	rule	NOUN
inlawrev-20658	1392	75	26(f).541	26(f).541	NUM
inlawrev-20658	1392	76	popovich	popovich	PROPN
inlawrev-20658	1392	77	’s	’s	PART
inlawrev-20658	1392	78	failure	failure	NOUN
inlawrev-20658	1392	79	to	to	PART
inlawrev-20658	1392	80	comply	comply	VERB
inlawrev-20658	1392	81	with	with	ADP
inlawrev-20658	1392	82	rule	rule	NOUN
inlawrev-20658	1392	83	26(f	26(f	NUM
inlawrev-20658	1392	84	)	)	PUNCT
inlawrev-20658	1392	85	was	be	AUX
inlawrev-20658	1392	86	not	not	PART
inlawrev-20658	1392	87	cancelled	cancel	VERB
inlawrev-20658	1392	88	by	by	ADP
inlawrev-20658	1392	89	the	the	DET
inlawrev-20658	1392	90	purported	purport	VERB
inlawrev-20658	1392	91	bad	bad	ADJ
inlawrev-20658	1392	92	behavior	behavior	NOUN
inlawrev-20658	1392	93	of	of	ADP
inlawrev-20658	1392	94	popovich	popovich	PROPN
inlawrev-20658	1392	95	,	,	PUNCT
inlawrev-20658	1392	96	and	and	CCONJ
inlawrev-20658	1392	97	thus	thus	ADV
inlawrev-20658	1392	98	,	,	PUNCT
inlawrev-20658	1392	99	was	be	AUX
inlawrev-20658	1392	100	not	not	PART
inlawrev-20658	1392	101	excusable.542	excusable.542	ADV
inlawrev-20658	1392	102	on	on	ADP
inlawrev-20658	1392	103	april	april	PROPN
inlawrev-20658	1392	104	24	24	NUM
inlawrev-20658	1392	105	,	,	PUNCT
inlawrev-20658	1392	106	2014	2014	NUM
inlawrev-20658	1392	107	,	,	PUNCT
inlawrev-20658	1392	108	the	the	DET
inlawrev-20658	1392	109	indiana	indiana	PROPN
inlawrev-20658	1392	110	tax	tax	PROPN
inlawrev-20658	1392	111	court	court	NOUN
inlawrev-20658	1392	112	denied	deny	VERB
inlawrev-20658	1392	113	popovich	popovich	PROPN
inlawrev-20658	1392	114	’s	’s	PART
inlawrev-20658	1392	115	second	second	ADJ
inlawrev-20658	1392	116	motion	motion	NOUN
inlawrev-20658	1392	117	to	to	PART
inlawrev-20658	1392	118	compel	compel	VERB
inlawrev-20658	1392	119	,	,	PUNCT
inlawrev-20658	1392	120	because	because	SCONJ
inlawrev-20658	1392	121	popovich	popovich	PROPN
inlawrev-20658	1392	122	did	do	AUX
inlawrev-20658	1392	123	not	not	PART
inlawrev-20658	1392	124	comply	comply	VERB
inlawrev-20658	1392	125	with	with	ADP
inlawrev-20658	1392	126	the	the	DET
inlawrev-20658	1392	127	requirements	requirement	NOUN
inlawrev-20658	1392	128	of	of	ADP
inlawrev-20658	1392	129	rule	rule	NOUN
inlawrev-20658	1392	130	26(f).543	26(f).543	NUM
inlawrev-20658	1392	131	popovich	popovich	NOUN
inlawrev-20658	1392	132	then	then	ADV
inlawrev-20658	1392	133	asked	ask	VERB
inlawrev-20658	1392	134	the	the	DET
inlawrev-20658	1392	135	indiana	indiana	PROPN
inlawrev-20658	1392	136	tax	tax	NOUN
inlawrev-20658	1392	137	court	court	NOUN
inlawrev-20658	1392	138	,	,	PUNCT
inlawrev-20658	1392	139	to	to	PART
inlawrev-20658	1392	140	reconsider	reconsider	VERB
inlawrev-20658	1392	141	its	its	PRON
inlawrev-20658	1392	142	holding	holding	NOUN
inlawrev-20658	1392	143	in	in	ADP
inlawrev-20658	1392	144	popovich	popovich	PROPN
inlawrev-20658	1392	145	ii.544	ii.544	VERB
inlawrev-20658	1392	146	in	in	ADP
inlawrev-20658	1392	147	addition	addition	NOUN
inlawrev-20658	1392	148	,	,	PUNCT
inlawrev-20658	1392	149	the	the	DET
inlawrev-20658	1392	150	indiana	indiana	PROPN
inlawrev-20658	1392	151	tax	tax	PROPN
inlawrev-20658	1392	152	court	court	NOUN
inlawrev-20658	1392	153	reaffirmed	reaffirm	VERB
inlawrev-20658	1392	154	the	the	DET
inlawrev-20658	1392	155	decision.545	decision.545	NOUN
inlawrev-20658	1392	156	popovich	popovich	PROPN
inlawrev-20658	1392	157	advanced	advance	VERB
inlawrev-20658	1392	158	two	two	NUM
inlawrev-20658	1392	159	reasons	reason	NOUN
inlawrev-20658	1392	160	for	for	ADP
inlawrev-20658	1392	161	such	such	DET
inlawrev-20658	1392	162	a	a	DET
inlawrev-20658	1392	163	decision	decision	NOUN
inlawrev-20658	1392	164	.	.	PUNCT
inlawrev-20658	1393	1	first	first	ADV
inlawrev-20658	1393	2	,	,	PUNCT
inlawrev-20658	1393	3	popovich	popovich	PROPN
inlawrev-20658	1393	4	claimed	claim	VERB
inlawrev-20658	1393	5	the	the	DET
inlawrev-20658	1393	6	indiana	indiana	PROPN
inlawrev-20658	1393	7	tax	tax	PROPN
inlawrev-20658	1393	8	court	court	NOUN
inlawrev-20658	1393	9	erred	err	VERB
inlawrev-20658	1393	10	in	in	ADP
inlawrev-20658	1393	11	concluding	conclude	VERB
inlawrev-20658	1393	12	that	that	SCONJ
inlawrev-20658	1393	13	he	he	PRON
inlawrev-20658	1393	14	needed	need	VERB
inlawrev-20658	1393	15	to	to	PART
inlawrev-20658	1393	16	comply	comply	VERB
inlawrev-20658	1393	17	with	with	ADP
inlawrev-20658	1393	18	rule	rule	NOUN
inlawrev-20658	1393	19	26(f	26(f	NUM
inlawrev-20658	1393	20	)	)	PUNCT
inlawrev-20658	1393	21	,	,	PUNCT
inlawrev-20658	1393	22	and	and	CCONJ
inlawrev-20658	1393	23	in	in	ADP
inlawrev-20658	1393	24	addition	addition	NOUN
inlawrev-20658	1393	25	,	,	PUNCT
inlawrev-20658	1393	26	popovich	popovich	PROPN
inlawrev-20658	1393	27	argued	argue	VERB
inlawrev-20658	1393	28	that	that	SCONJ
inlawrev-20658	1393	29	even	even	ADV
inlawrev-20658	1393	30	if	if	SCONJ
inlawrev-20658	1393	31	he	he	PRON
inlawrev-20658	1393	32	were	be	AUX
inlawrev-20658	1393	33	required	require	VERB
inlawrev-20658	1393	34	to	to	PART
inlawrev-20658	1393	35	do	do	VERB
inlawrev-20658	1393	36	so	so	ADV
inlawrev-20658	1393	37	,	,	PUNCT
inlawrev-20658	1393	38	the	the	DET
inlawrev-20658	1393	39	indiana	indiana	PROPN
inlawrev-20658	1393	40	tax	tax	PROPN
inlawrev-20658	1393	41	court	court	NOUN
inlawrev-20658	1393	42	should	should	AUX
inlawrev-20658	1393	43	have	have	AUX
inlawrev-20658	1393	44	excused	excuse	VERB
inlawrev-20658	1393	45	his	his	PRON
inlawrev-20658	1393	46	failure	failure	NOUN
inlawrev-20658	1393	47	to	to	ADP
inlawrev-20658	1393	48	comply.546	comply.546	PROPN
inlawrev-20658	1393	49	thereafter	thereafter	ADV
inlawrev-20658	1393	50	,	,	PUNCT
inlawrev-20658	1393	51	the	the	DET
inlawrev-20658	1393	52	indiana	indiana	PROPN
inlawrev-20658	1393	53	tax	tax	PROPN
inlawrev-20658	1393	54	court	court	NOUN
inlawrev-20658	1393	55	held	hold	VERB
inlawrev-20658	1393	56	that	that	SCONJ
inlawrev-20658	1393	57	no	no	DET
inlawrev-20658	1393	58	error	error	NOUN
inlawrev-20658	1393	59	had	have	AUX
inlawrev-20658	1393	60	occurred	occur	VERB
inlawrev-20658	1393	61	in	in	ADP
inlawrev-20658	1393	62	previously	previously	ADV
inlawrev-20658	1393	63	finding	find	VERB
inlawrev-20658	1393	64	that	that	DET
inlawrev-20658	1393	65	petitioner	petitioner	NOUN
inlawrev-20658	1393	66	was	be	AUX
inlawrev-20658	1393	67	required	require	VERB
inlawrev-20658	1393	68	to	to	PART
inlawrev-20658	1393	69	comply	comply	VERB
inlawrev-20658	1393	70	with	with	ADP
inlawrev-20658	1393	71	rule	rule	NOUN
inlawrev-20658	1393	72	26(f	26(f	NUM
inlawrev-20658	1393	73	)	)	PUNCT
inlawrev-20658	1393	74	,	,	PUNCT
inlawrev-20658	1393	75	because	because	SCONJ
inlawrev-20658	1393	76	the	the	DET
inlawrev-20658	1393	77	petitioner	petitioner	NOUN
inlawrev-20658	1393	78	’s	’s	PART
inlawrev-20658	1393	79	language	language	NOUN
inlawrev-20658	1393	80	in	in	ADP
inlawrev-20658	1393	81	his	his	PRON
inlawrev-20658	1393	82	motion	motion	NOUN
inlawrev-20658	1393	83	brought	bring	VERB
inlawrev-20658	1393	84	him	he	PRON
inlawrev-20658	1393	85	within	within	ADP
inlawrev-20658	1393	86	the	the	DET
inlawrev-20658	1393	87	ambit	ambit	NOUN
inlawrev-20658	1393	88	of	of	ADP
inlawrev-20658	1393	89	indiana	indiana	PROPN
inlawrev-20658	1393	90	rules	rule	NOUN
inlawrev-20658	1393	91	of	of	ADP
inlawrev-20658	1393	92	trial	trial	NOUN
inlawrev-20658	1393	93	procedure	procedure	NOUN
inlawrev-20658	1393	94	37	37	NUM
inlawrev-20658	1393	95	,	,	PUNCT
inlawrev-20658	1393	96	and	and	CCONJ
inlawrev-20658	1393	97	therefore	therefore	ADV
inlawrev-20658	1393	98	,	,	PUNCT
inlawrev-20658	1393	99	required	require	VERB
inlawrev-20658	1393	100	compliance	compliance	NOUN
inlawrev-20658	1393	101	with	with	ADP
inlawrev-20658	1393	102	rule	rule	NOUN
inlawrev-20658	1393	103	26(f).547	26(f).547	NUM
inlawrev-20658	1393	104	moreover	moreover	ADV
inlawrev-20658	1393	105	,	,	PUNCT
inlawrev-20658	1393	106	petitioner	petitioner	NOUN
inlawrev-20658	1393	107	’s	’s	PART
inlawrev-20658	1393	108	failure	failure	NOUN
inlawrev-20658	1393	109	to	to	PART
inlawrev-20658	1393	110	comply	comply	VERB
inlawrev-20658	1393	111	with	with	ADP
inlawrev-20658	1393	112	rule	rule	NOUN
inlawrev-20658	1393	113	26(f	26(f	NUM
inlawrev-20658	1393	114	)	)	PUNCT
inlawrev-20658	1393	115	was	be	AUX
inlawrev-20658	1393	116	not	not	PART
inlawrev-20658	1393	117	cancelled	cancel	VERB
inlawrev-20658	1393	118	by	by	ADP
inlawrev-20658	1393	119	the	the	DET
inlawrev-20658	1393	120	purported	purport	VERB
inlawrev-20658	1393	121	bad	bad	ADJ
inlawrev-20658	1393	122	behavior	behavior	NOUN
inlawrev-20658	1393	123	of	of	ADP
inlawrev-20658	1393	124	respondent	respondent	NOUN
inlawrev-20658	1393	125	,	,	PUNCT
inlawrev-20658	1393	126	and	and	CCONJ
inlawrev-20658	1393	127	thus	thus	ADV
inlawrev-20658	1393	128	was	be	AUX
inlawrev-20658	1393	129	not	not	PART
inlawrev-20658	1393	130	excusable.548	excusable.548	ADJ
inlawrev-20658	1393	131	popovich	popovich	NOUN
inlawrev-20658	1393	132	explained	explain	VERB
inlawrev-20658	1393	133	that	that	SCONJ
inlawrev-20658	1393	134	he	he	PRON
inlawrev-20658	1393	135	issued	issue	VERB
inlawrev-20658	1393	136	a	a	DET
inlawrev-20658	1393	137	subpoena	subpoena	NOUN
inlawrev-20658	1393	138	pursuant	pursuant	NOUN
inlawrev-20658	1393	139	to	to	ADP
inlawrev-20658	1393	140	indiana	indiana	PROPN
inlawrev-20658	1393	141	trial	trial	PROPN
inlawrev-20658	1393	142	rule	rule	NOUN
inlawrev-20658	1393	143	45	45	NUM
inlawrev-20658	1393	144	,	,	PUNCT
inlawrev-20658	1393	145	which	which	PRON
inlawrev-20658	1393	146	required	require	VERB
inlawrev-20658	1393	147	the	the	DET
inlawrev-20658	1393	148	department	department	NOUN
inlawrev-20658	1393	149	’s	’s	PART
inlawrev-20658	1393	150	witness	witness	NOUN
inlawrev-20658	1393	151	to	to	PART
inlawrev-20658	1393	152	appear	appear	VERB
inlawrev-20658	1393	153	for	for	ADP
inlawrev-20658	1393	154	the	the	DET
inlawrev-20658	1393	155	deposition	deposition	NOUN
inlawrev-20658	1393	156	with	with	ADP
inlawrev-20658	1393	157	certain	certain	ADJ
inlawrev-20658	1393	158	original	original	ADJ
inlawrev-20658	1393	159	documentation.549	documentation.549	NOUN
inlawrev-20658	1393	160	therefore	therefore	ADV
inlawrev-20658	1393	161	,	,	PUNCT
inlawrev-20658	1393	162	because	because	SCONJ
inlawrev-20658	1393	163	the	the	DET
inlawrev-20658	1393	164	second	second	ADJ
inlawrev-20658	1393	165	motion	motion	NOUN
inlawrev-20658	1393	166	to	to	PART
inlawrev-20658	1393	167	compel	compel	VERB
inlawrev-20658	1393	168	concerned	concerned	ADJ
inlawrev-20658	1393	169	the	the	DET
inlawrev-20658	1393	170	witness	witness	NOUN
inlawrev-20658	1393	171	’s	’s	PART
inlawrev-20658	1393	172	compliance	compliance	NOUN
inlawrev-20658	1393	173	with	with	ADP
inlawrev-20658	1393	174	trial	trial	NOUN
inlawrev-20658	1393	175	rule	rule	NOUN
inlawrev-20658	1393	176	45	45	NUM
inlawrev-20658	1393	177	,	,	PUNCT
inlawrev-20658	1393	178	no	no	DET
inlawrev-20658	1393	179	duty	duty	NOUN
inlawrev-20658	1393	180	to	to	PART
inlawrev-20658	1393	181	comply	comply	VERB
inlawrev-20658	1393	182	with	with	ADP
inlawrev-20658	1393	183	rule	rule	NOUN
inlawrev-20658	1393	184	26(f	26(f	NUM
inlawrev-20658	1393	185	)	)	PUNCT
inlawrev-20658	1393	186	existed.550	existed.550	PROPN
inlawrev-20658	1393	187	nevertheless	nevertheless	ADV
inlawrev-20658	1393	188	,	,	PUNCT
inlawrev-20658	1393	189	the	the	DET
inlawrev-20658	1393	190	argument	argument	NOUN
inlawrev-20658	1393	191	was	be	AUX
inlawrev-20658	1393	192	not	not	PART
inlawrev-20658	1393	193	539	539	NUM
inlawrev-20658	1393	194	.	.	PUNCT
inlawrev-20658	1394	1	i	i	PRON
inlawrev-20658	1394	2	d.	d.	PROPN
inlawrev-20658	1394	3	540	540	NUM
inlawrev-20658	1394	4	.	.	PUNCT
inlawrev-20658	1394	5	13	13	NUM
inlawrev-20658	1394	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1394	7	954	954	NUM
inlawrev-20658	1394	8	(	(	PUNCT
inlawrev-20658	1394	9	ind	ind	NOUN
inlawrev-20658	1394	10	.	.	PUNCT
inlawrev-20658	1394	11	tax	tax	PROPN
inlawrev-20658	1395	1	ct	ct	PROPN
inlawrev-20658	1395	2	.	.	PROPN
inlawrev-20658	1395	3	2014	2014	NUM
inlawrev-20658	1395	4	)	)	PUNCT
inlawrev-20658	1395	5	.	.	PUNCT
inlawrev-20658	1396	1	541	541	NUM
inlawrev-20658	1396	2	.	.	PUNCT
inlawrev-20658	1397	1	i	i	PRON
inlawrev-20658	1397	2	d.	d.	PROPN
inlawrev-20658	1397	3	542	542	NUM
inlawrev-20658	1397	4	.	.	PUNCT
inlawrev-20658	1398	1	i	i	PRON
inlawrev-20658	1398	2	d.	d.	PROPN
inlawrev-20658	1398	3	543	543	NUM
inlawrev-20658	1398	4	.	.	PUNCT
inlawrev-20658	1399	1	see	see	VERB
inlawrev-20658	1399	2	generally	generally	ADV
inlawrev-20658	1399	3	popovich	popovich	PROPN
inlawrev-20658	1399	4	v.	v.	ADP
inlawrev-20658	1399	5	ind	ind	PROPN
inlawrev-20658	1399	6	.	.	PUNCT
inlawrev-20658	1400	1	dep’t	dep’t	NOUN
inlawrev-20658	1400	2	of	of	ADP
inlawrev-20658	1400	3	state	state	NOUN
inlawrev-20658	1400	4	revenue	revenue	NOUN
inlawrev-20658	1400	5	,	,	PUNCT
inlawrev-20658	1400	6	7	7	NUM
inlawrev-20658	1400	7	n.e.3d	n.e.3d	NUM
inlawrev-20658	1400	8	419	419	NUM
inlawrev-20658	1400	9	(	(	PUNCT
inlawrev-20658	1400	10	ind	ind	NOUN
inlawrev-20658	1400	11	.	.	PUNCT
inlawrev-20658	1401	1	tax	tax	PROPN
inlawrev-20658	1401	2	ct	ct	PROPN
inlawrev-20658	1401	3	.	.	PROPN
inlawrev-20658	1401	4	2014	2014	NUM
inlawrev-20658	1401	5	)	)	PUNCT
inlawrev-20658	1401	6	.	.	PUNCT
inlawrev-20658	1402	1	544	544	NUM
inlawrev-20658	1402	2	.	.	X
inlawrev-20658	1403	1	popovich	popovich	PROPN
inlawrev-20658	1403	2	,	,	PUNCT
inlawrev-20658	1403	3	13	13	NUM
inlawrev-20658	1403	4	n.e.3d	n.e.3d	NUM
inlawrev-20658	1403	5	954	954	NUM
inlawrev-20658	1403	6	.	.	PUNCT
inlawrev-20658	1404	1	545	545	NUM
inlawrev-20658	1404	2	.	.	PUNCT
inlawrev-20658	1405	1	i	i	PRON
inlawrev-20658	1405	2	d.	d.	PROPN
inlawrev-20658	1405	3	546	546	NUM
inlawrev-20658	1405	4	.	.	PUNCT
inlawrev-20658	1406	1	i	i	PRON
inlawrev-20658	1406	2	d.	d.	PROPN
inlawrev-20658	1406	3	547	547	NUM
inlawrev-20658	1406	4	.	.	PUNCT
inlawrev-20658	1407	1	i	i	PRON
inlawrev-20658	1407	2	d.	d.	PROPN
inlawrev-20658	1407	3	548	548	NUM
inlawrev-20658	1407	4	.	.	PUNCT
inlawrev-20658	1408	1	i	i	PRON
inlawrev-20658	1408	2	d.	d.	PROPN
inlawrev-20658	1408	3	549	549	NUM
inlawrev-20658	1408	4	.	.	PUNCT
inlawrev-20658	1409	1	i	i	PRON
inlawrev-20658	1409	2	d.	d.	PROPN
inlawrev-20658	1409	3	550	550	NUM
inlawrev-20658	1409	4	.	.	PUNCT
inlawrev-20658	1410	1	i	i	PRON
inlawrev-20658	1410	2	d.	d.	PROPN
inlawrev-20658	1410	3	2015	2015	NUM
inlawrev-20658	1410	4	]	]	PUNCT
inlawrev-20658	1410	5	taxation	taxation	NOUN
inlawrev-20658	1410	6	1503	1503	NUM
inlawrev-20658	1410	7	persuasive	persuasive	ADJ
inlawrev-20658	1410	8	and	and	CCONJ
inlawrev-20658	1410	9	the	the	DET
inlawrev-20658	1410	10	indiana	indiana	PROPN
inlawrev-20658	1410	11	tax	tax	PROPN
inlawrev-20658	1410	12	court	court	NOUN
inlawrev-20658	1410	13	determined	determine	VERB
inlawrev-20658	1410	14	an	an	DET
inlawrev-20658	1410	15	error	error	NOUN
inlawrev-20658	1410	16	had	have	VERB
inlawrev-20658	1410	17	not	not	PART
inlawrev-20658	1410	18	occurred.551	occurred.551	NOUN
inlawrev-20658	1410	19	furthermore	furthermore	ADV
inlawrev-20658	1410	20	,	,	PUNCT
inlawrev-20658	1410	21	the	the	DET
inlawrev-20658	1410	22	petitioner	petitioner	NOUN
inlawrev-20658	1410	23	’s	’s	PART
inlawrev-20658	1410	24	failure	failure	NOUN
inlawrev-20658	1410	25	to	to	PART
inlawrev-20658	1410	26	comply	comply	VERB
inlawrev-20658	1410	27	with	with	ADP
inlawrev-20658	1410	28	rule	rule	NOUN
inlawrev-20658	1410	29	26(f	26(f	NUM
inlawrev-20658	1410	30	)	)	PUNCT
inlawrev-20658	1410	31	was	be	AUX
inlawrev-20658	1410	32	never	never	ADV
inlawrev-20658	1410	33	cancelled	cancel	VERB
inlawrev-20658	1410	34	by	by	ADP
inlawrev-20658	1410	35	purported	purport	VERB
inlawrev-20658	1410	36	bad	bad	ADJ
inlawrev-20658	1410	37	behavior	behavior	NOUN
inlawrev-20658	1410	38	of	of	ADP
inlawrev-20658	1410	39	respondent	respondent	NOUN
inlawrev-20658	1410	40	,	,	PUNCT
inlawrev-20658	1410	41	and	and	CCONJ
inlawrev-20658	1410	42	popovich	popovich	PROPN
inlawrev-20658	1410	43	’s	’s	PART
inlawrev-20658	1410	44	own	own	ADJ
inlawrev-20658	1410	45	language	language	NOUN
inlawrev-20658	1410	46	in	in	ADP
inlawrev-20658	1410	47	his	his	PRON
inlawrev-20658	1410	48	second	second	ADJ
inlawrev-20658	1410	49	motion	motion	NOUN
inlawrev-20658	1410	50	to	to	PART
inlawrev-20658	1410	51	compel	compel	VERB
inlawrev-20658	1410	52	brings	bring	VERB
inlawrev-20658	1410	53	him	he	PRON
inlawrev-20658	1410	54	within	within	ADP
inlawrev-20658	1410	55	the	the	DET
inlawrev-20658	1410	56	ambit	ambit	NOUN
inlawrev-20658	1410	57	of	of	ADP
inlawrev-20658	1410	58	indiana	indiana	PROPN
inlawrev-20658	1410	59	rules	rule	NOUN
inlawrev-20658	1410	60	of	of	ADP
inlawrev-20658	1410	61	trial	trial	NOUN
inlawrev-20658	1410	62	procedure	procedure	NOUN
inlawrev-20658	1410	63	37.552	37.552	NUM
inlawrev-20658	1410	64	4	4	NUM
inlawrev-20658	1410	65	.	.	PUNCT
inlawrev-20658	1411	1	popovich	popovich	PROPN
inlawrev-20658	1411	2	v.	v.	PROPN
inlawrev-20658	1411	3	indiana	indiana	PROPN
inlawrev-20658	1411	4	department	department	PROPN
inlawrev-20658	1411	5	of	of	ADP
inlawrev-20658	1411	6	state	state	PROPN
inlawrev-20658	1411	7	revenue.553	revenue.553	PROPN
inlawrev-20658	1411	8	—	—	PUNCT
inlawrev-20658	1411	9	this	this	DET
inlawrev-20658	1411	10	matter	matter	NOUN
inlawrev-20658	1411	11	concerned	concern	VERB
inlawrev-20658	1411	12	popovich	popovich	PROPN
inlawrev-20658	1411	13	’s	’s	PART
inlawrev-20658	1411	14	motion	motion	NOUN
inlawrev-20658	1411	15	for	for	ADP
inlawrev-20658	1411	16	default	default	NOUN
inlawrev-20658	1411	17	judgment	judgment	NOUN
inlawrev-20658	1411	18	,	,	PUNCT
inlawrev-20658	1411	19	costs	cost	NOUN
inlawrev-20658	1411	20	,	,	PUNCT
inlawrev-20658	1411	21	and	and	CCONJ
inlawrev-20658	1411	22	attorney	attorney	NOUN
inlawrev-20658	1411	23	’s	’s	PART
inlawrev-20658	1411	24	fees	fee	NOUN
inlawrev-20658	1411	25	as	as	ADP
inlawrev-20658	1411	26	sanctions	sanction	NOUN
inlawrev-20658	1411	27	for	for	ADP
inlawrev-20658	1411	28	the	the	DET
inlawrev-20658	1411	29	indiana	indiana	PROPN
inlawrev-20658	1411	30	department	department	PROPN
inlawrev-20658	1411	31	of	of	ADP
inlawrev-20658	1411	32	state	state	PROPN
inlawrev-20658	1411	33	revenue	revenue	PROPN
inlawrev-20658	1411	34	’s	’s	PART
inlawrev-20658	1411	35	purported	purport	VERB
inlawrev-20658	1411	36	spoliation	spoliation	NOUN
inlawrev-20658	1411	37	of	of	ADP
inlawrev-20658	1411	38	evidence	evidence	NOUN
inlawrev-20658	1411	39	and	and	CCONJ
inlawrev-20658	1411	40	discovery	discovery	NOUN
inlawrev-20658	1411	41	abuses.554	abuses.554	PROPN
inlawrev-20658	1411	42	the	the	DET
inlawrev-20658	1411	43	indiana	indiana	PROPN
inlawrev-20658	1411	44	tax	tax	PROPN
inlawrev-20658	1411	45	court	court	NOUN
inlawrev-20658	1411	46	denied	deny	VERB
inlawrev-20658	1411	47	the	the	DET
inlawrev-20658	1411	48	motion	motion	NOUN
inlawrev-20658	1411	49	,	,	PUNCT
inlawrev-20658	1411	50	and	and	CCONJ
inlawrev-20658	1411	51	thereafter	thereafter	ADV
inlawrev-20658	1411	52	,	,	PUNCT
inlawrev-20658	1411	53	popovich	popovich	PROPN
inlawrev-20658	1411	54	filed	file	VERB
inlawrev-20658	1411	55	a	a	DET
inlawrev-20658	1411	56	motion	motion	NOUN
inlawrev-20658	1411	57	for	for	ADP
inlawrev-20658	1411	58	trial	trial	NOUN
inlawrev-20658	1411	59	rule	rule	NOUN
inlawrev-20658	1411	60	37	37	NUM
inlawrev-20658	1411	61	sanctions	sanction	NOUN
inlawrev-20658	1411	62	,	,	PUNCT
inlawrev-20658	1411	63	including	include	VERB
inlawrev-20658	1411	64	judgment	judgment	NOUN
inlawrev-20658	1411	65	and	and	CCONJ
inlawrev-20658	1411	66	fees	fee	NOUN
inlawrev-20658	1411	67	,	,	PUNCT
inlawrev-20658	1411	68	requesting	request	VERB
inlawrev-20658	1411	69	an	an	DET
inlawrev-20658	1411	70	entry	entry	NOUN
inlawrev-20658	1411	71	of	of	ADP
inlawrev-20658	1411	72	default	default	NOUN
inlawrev-20658	1411	73	judgment	judgment	NOUN
inlawrev-20658	1411	74	and	and	CCONJ
inlawrev-20658	1411	75	an	an	DET
inlawrev-20658	1411	76	award	award	NOUN
inlawrev-20658	1411	77	of	of	ADP
inlawrev-20658	1411	78	all	all	DET
inlawrev-20658	1411	79	litigation	litigation	NOUN
inlawrev-20658	1411	80	costs	cost	NOUN
inlawrev-20658	1411	81	,	,	PUNCT
inlawrev-20658	1411	82	claiming	claim	VERB
inlawrev-20658	1411	83	that	that	SCONJ
inlawrev-20658	1411	84	the	the	DET
inlawrev-20658	1411	85	department	department	NOUN
inlawrev-20658	1411	86	had	have	AUX
inlawrev-20658	1411	87	purposefully	purposefully	ADV
inlawrev-20658	1411	88	destroyed	destroy	VERB
inlawrev-20658	1411	89	,	,	PUNCT
inlawrev-20658	1411	90	mutilated	mutilate	VERB
inlawrev-20658	1411	91	,	,	PUNCT
inlawrev-20658	1411	92	or	or	CCONJ
inlawrev-20658	1411	93	lost	lose	VERB
inlawrev-20658	1411	94	his	his	PRON
inlawrev-20658	1411	95	2003	2003	NUM
inlawrev-20658	1411	96	transmittal	transmittal	NOUN
inlawrev-20658	1411	97	envelope	envelope	NOUN
inlawrev-20658	1411	98	and	and	CCONJ
inlawrev-20658	1411	99	obstructed	obstruct	VERB
inlawrev-20658	1411	100	discovery.555	discovery.555	NOUN
inlawrev-20658	1411	101	popovich	popovich	NOUN
inlawrev-20658	1411	102	made	make	VERB
inlawrev-20658	1411	103	two	two	NUM
inlawrev-20658	1411	104	arguments.556	arguments.556	NOUN
inlawrev-20658	1411	105	first	first	ADV
inlawrev-20658	1411	106	,	,	PUNCT
inlawrev-20658	1411	107	popovich	popovich	PROPN
inlawrev-20658	1411	108	claimed	claim	VERB
inlawrev-20658	1411	109	that	that	SCONJ
inlawrev-20658	1411	110	the	the	DET
inlawrev-20658	1411	111	department	department	NOUN
inlawrev-20658	1411	112	should	should	AUX
inlawrev-20658	1411	113	be	be	AUX
inlawrev-20658	1411	114	sanctioned	sanction	VERB
inlawrev-20658	1411	115	for	for	ADP
inlawrev-20658	1411	116	spoliation	spoliation	NOUN
inlawrev-20658	1411	117	of	of	ADP
inlawrev-20658	1411	118	evidence.557	evidence.557	PROPN
inlawrev-20658	1411	119	second	second	ADJ
inlawrev-20658	1411	120	,	,	PUNCT
inlawrev-20658	1411	121	in	in	ADP
inlawrev-20658	1411	122	the	the	DET
inlawrev-20658	1411	123	alternative	alternative	NOUN
inlawrev-20658	1411	124	,	,	PUNCT
inlawrev-20658	1411	125	popovich	popovich	PROPN
inlawrev-20658	1411	126	claimed	claim	VERB
inlawrev-20658	1411	127	the	the	DET
inlawrev-20658	1411	128	severity	severity	NOUN
inlawrev-20658	1411	129	of	of	ADP
inlawrev-20658	1411	130	the	the	DET
inlawrev-20658	1411	131	discovery	discovery	NOUN
inlawrev-20658	1411	132	abuses	abuse	NOUN
inlawrev-20658	1411	133	,	,	PUNCT
inlawrev-20658	1411	134	as	as	ADV
inlawrev-20658	1411	135	well	well	ADV
inlawrev-20658	1411	136	as	as	ADP
inlawrev-20658	1411	137	the	the	DET
inlawrev-20658	1411	138	misrepresentations	misrepresentation	NOUN
inlawrev-20658	1411	139	regarding	regard	VERB
inlawrev-20658	1411	140	the	the	DET
inlawrev-20658	1411	141	2003	2003	NUM
inlawrev-20658	1411	142	transmittal	transmittal	NOUN
inlawrev-20658	1411	143	envelope	envelope	NOUN
inlawrev-20658	1411	144	,	,	PUNCT
inlawrev-20658	1411	145	warranted	warrant	VERB
inlawrev-20658	1411	146	the	the	DET
inlawrev-20658	1411	147	imposition	imposition	NOUN
inlawrev-20658	1411	148	of	of	ADP
inlawrev-20658	1411	149	sanctions.558	sanctions.558	NOUN
inlawrev-20658	1411	150	however	however	ADV
inlawrev-20658	1411	151	,	,	PUNCT
inlawrev-20658	1411	152	neither	neither	CCONJ
inlawrev-20658	1411	153	the	the	DET
inlawrev-20658	1411	154	department	department	NOUN
inlawrev-20658	1411	155	’s	’s	PART
inlawrev-20658	1411	156	retention	retention	NOUN
inlawrev-20658	1411	157	schedule	schedule	NOUN
inlawrev-20658	1411	158	nor	nor	CCONJ
inlawrev-20658	1411	159	the	the	DET
inlawrev-20658	1411	160	indiana	indiana	PROPN
inlawrev-20658	1411	161	code	code	PROPN
inlawrev-20658	1411	162	expressly	expressly	ADV
inlawrev-20658	1411	163	refer	refer	VERB
inlawrev-20658	1411	164	to	to	ADP
inlawrev-20658	1411	165	the	the	DET
inlawrev-20658	1411	166	retention	retention	NOUN
inlawrev-20658	1411	167	of	of	ADP
inlawrev-20658	1411	168	a	a	DET
inlawrev-20658	1411	169	tax	tax	NOUN
inlawrev-20658	1411	170	return	return	NOUN
inlawrev-20658	1411	171	transmittal	transmittal	NOUN
inlawrev-20658	1411	172	envelope	envelope	NOUN
inlawrev-20658	1411	173	or	or	CCONJ
inlawrev-20658	1411	174	define	define	VERB
inlawrev-20658	1411	175	the	the	DET
inlawrev-20658	1411	176	term	term	NOUN
inlawrev-20658	1411	177	“	"	PUNCT
inlawrev-20658	1411	178	tax	tax	NOUN
inlawrev-20658	1411	179	return	return	NOUN
inlawrev-20658	1411	180	.	.	PUNCT
inlawrev-20658	1412	1	”559	”559	VERB
inlawrev-20658	1412	2	consequently	consequently	ADV
inlawrev-20658	1412	3	,	,	PUNCT
inlawrev-20658	1412	4	the	the	DET
inlawrev-20658	1412	5	indiana	indiana	PROPN
inlawrev-20658	1412	6	tax	tax	PROPN
inlawrev-20658	1412	7	court	court	NOUN
inlawrev-20658	1412	8	defined	define	VERB
inlawrev-20658	1412	9	the	the	DET
inlawrev-20658	1412	10	term	term	NOUN
inlawrev-20658	1412	11	“	"	PUNCT
inlawrev-20658	1412	12	tax	tax	NOUN
inlawrev-20658	1412	13	return	return	NOUN
inlawrev-20658	1412	14	”	"	PUNCT
inlawrev-20658	1412	15	consistent	consistent	ADJ
inlawrev-20658	1412	16	with	with	ADP
inlawrev-20658	1412	17	its	its	PRON
inlawrev-20658	1412	18	plain	plain	ADJ
inlawrev-20658	1412	19	,	,	PUNCT
inlawrev-20658	1412	20	ordinary	ordinary	ADJ
inlawrev-20658	1412	21	,	,	PUNCT
inlawrev-20658	1412	22	and	and	CCONJ
inlawrev-20658	1412	23	usual	usual	ADJ
inlawrev-20658	1412	24	meaning.560	meaning.560	PROPN
inlawrev-20658	1412	25	accordingly	accordingly	ADV
inlawrev-20658	1412	26	,	,	PUNCT
inlawrev-20658	1412	27	popovich	popovich	PROPN
inlawrev-20658	1412	28	did	do	AUX
inlawrev-20658	1412	29	not	not	PART
inlawrev-20658	1412	30	show	show	VERB
inlawrev-20658	1412	31	that	that	SCONJ
inlawrev-20658	1412	32	the	the	DET
inlawrev-20658	1412	33	department	department	NOUN
inlawrev-20658	1412	34	had	have	VERB
inlawrev-20658	1412	35	a	a	DET
inlawrev-20658	1412	36	statutory	statutory	ADJ
inlawrev-20658	1412	37	duty	duty	NOUN
inlawrev-20658	1412	38	to	to	PART
inlawrev-20658	1412	39	preserve	preserve	VERB
inlawrev-20658	1412	40	his	his	PRON
inlawrev-20658	1412	41	2003	2003	NUM
inlawrev-20658	1412	42	transmittal	transmittal	NOUN
inlawrev-20658	1412	43	envelope.561	envelope.561	NOUN
inlawrev-20658	1412	44	551	551	NUM
inlawrev-20658	1412	45	.	.	PUNCT
inlawrev-20658	1413	1	i	i	PRON
inlawrev-20658	1413	2	d.	d.	PROPN
inlawrev-20658	1413	3	552	552	NUM
inlawrev-20658	1413	4	.	.	PUNCT
inlawrev-20658	1414	1	i	i	PRON
inlawrev-20658	1414	2	d.	d.	PROPN
inlawrev-20658	1414	3	553	553	NUM
inlawrev-20658	1414	4	.	.	PROPN
inlawrev-20658	1414	5	17	17	NUM
inlawrev-20658	1414	6	n.e.3d	n.e.3d	NUM
inlawrev-20658	1414	7	405	405	NUM
inlawrev-20658	1414	8	(	(	PUNCT
inlawrev-20658	1414	9	ind	ind	NOUN
inlawrev-20658	1414	10	.	.	PUNCT
inlawrev-20658	1415	1	tax	tax	PROPN
inlawrev-20658	1415	2	ct	ct	PROPN
inlawrev-20658	1415	3	.	.	PROPN
inlawrev-20658	1415	4	2014	2014	NUM
inlawrev-20658	1415	5	)	)	PUNCT
inlawrev-20658	1415	6	.	.	PUNCT
inlawrev-20658	1416	1	554	554	X
inlawrev-20658	1416	2	.	.	PUNCT
inlawrev-20658	1417	1	i	i	PRON
inlawrev-20658	1417	2	d.	d.	PROPN
inlawrev-20658	1417	3	at	at	ADP
inlawrev-20658	1417	4	407	407	NUM
inlawrev-20658	1417	5	.	.	PUNCT
inlawrev-20658	1418	1	555	555	NUM
inlawrev-20658	1418	2	.	.	PUNCT
inlawrev-20658	1419	1	i	i	PRON
inlawrev-20658	1419	2	d.	d.	PROPN
inlawrev-20658	1419	3	556	556	NUM
inlawrev-20658	1419	4	.	.	PUNCT
inlawrev-20658	1420	1	i	i	PRON
inlawrev-20658	1420	2	d.	d.	PROPN
inlawrev-20658	1420	3	557	557	NUM
inlawrev-20658	1420	4	.	.	PUNCT
inlawrev-20658	1421	1	i	i	PRON
inlawrev-20658	1421	2	d.	d.	PROPN
inlawrev-20658	1421	3	at	at	ADP
inlawrev-20658	1421	4	411	411	NUM
inlawrev-20658	1421	5	-	-	SYM
inlawrev-20658	1421	6	18	18	NUM
inlawrev-20658	1421	7	.	.	PUNCT
inlawrev-20658	1421	8	558	558	NUM
inlawrev-20658	1421	9	.	.	PUNCT
inlawrev-20658	1422	1	i	i	PRON
inlawrev-20658	1422	2	d.	d.	PROPN
inlawrev-20658	1422	3	559	559	NUM
inlawrev-20658	1422	4	.	.	PUNCT
inlawrev-20658	1423	1	see	see	VERB
inlawrev-20658	1423	2	also	also	ADV
inlawrev-20658	1423	3	ind	ind	PROPN
inlawrev-20658	1423	4	.	.	PUNCT
inlawrev-20658	1424	1	code	code	PROPN
inlawrev-20658	1424	2	§	§	PROPN
inlawrev-20658	1424	3	6	6	NUM
inlawrev-20658	1424	4	-	-	SYM
inlawrev-20658	1424	5	8.1	8.1	NUM
inlawrev-20658	1424	6	-	-	PUNCT
inlawrev-20658	1424	7	3	3	NUM
inlawrev-20658	1424	8	-	-	SYM
inlawrev-20658	1424	9	6	6	NUM
inlawrev-20658	1424	10	(	(	PUNCT
inlawrev-20658	1424	11	2014	2014	NUM
inlawrev-20658	1424	12	)	)	PUNCT
inlawrev-20658	1424	13	.	.	PUNCT
inlawrev-20658	1425	1	560	560	NUM
inlawrev-20658	1425	2	.	.	X
inlawrev-20658	1426	1	see	see	VERB
inlawrev-20658	1426	2	johnson	johnson	PROPN
inlawrev-20658	1426	3	cnty	cnty	PROPN
inlawrev-20658	1426	4	.	.	PUNCT
inlawrev-20658	1427	1	farm	farm	NOUN
inlawrev-20658	1427	2	bureau	bureau	PROPN
inlawrev-20658	1427	3	coop	coop	NOUN
inlawrev-20658	1427	4	.	.	PUNCT
inlawrev-20658	1428	1	ass’n	ass’n	PROPN
inlawrev-20658	1428	2	v.	v.	ADP
inlawrev-20658	1428	3	ind	ind	PROPN
inlawrev-20658	1428	4	.	.	PUNCT
inlawrev-20658	1429	1	dep’t	dep’t	NOUN
inlawrev-20658	1429	2	of	of	ADP
inlawrev-20658	1429	3	state	state	NOUN
inlawrev-20658	1429	4	revenue	revenue	NOUN
inlawrev-20658	1429	5	,	,	PUNCT
inlawrev-20658	1429	6	568	568	NUM
inlawrev-20658	1429	7	n.e.2d	n.e.2d	NOUN
inlawrev-20658	1429	8	578	578	NUM
inlawrev-20658	1429	9	,	,	PUNCT
inlawrev-20658	1429	10	581	581	NUM
inlawrev-20658	1429	11	(	(	PUNCT
inlawrev-20658	1429	12	ind	ind	NOUN
inlawrev-20658	1429	13	.	.	PUNCT
inlawrev-20658	1430	1	tax	tax	PROPN
inlawrev-20658	1430	2	ct	ct	PROPN
inlawrev-20658	1430	3	.	.	PROPN
inlawrev-20658	1430	4	1991	1991	NUM
inlawrev-20658	1430	5	)	)	PUNCT
inlawrev-20658	1430	6	.	.	PUNCT
inlawrev-20658	1431	1	561	561	NUM
inlawrev-20658	1431	2	.	.	PUNCT
inlawrev-20658	1432	1	popovich	popovich	PROPN
inlawrev-20658	1432	2	,	,	PUNCT
inlawrev-20658	1432	3	17	17	NUM
inlawrev-20658	1432	4	n.e.3d	n.e.3d	NUM
inlawrev-20658	1432	5	at	at	ADP
inlawrev-20658	1432	6	411	411	NUM
inlawrev-20658	1432	7	-	-	SYM
inlawrev-20658	1432	8	18	18	NUM
inlawrev-20658	1432	9	.	.	PUNCT